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NEW QUESTION: 1
You have three tables that contain data for vendors, customers, and agents. You create a view that is used to look up telephone numbers for these companies.
The view has the following definition:
You need to ensure that users can update only the phone numbers by using this view. What should you do?
A. Create an AFTER UPDATEtrigger on the view.
B. Drop the view. Re-create the view by using the SCHEMABINDINGclause, and then create an index on the view.
C. Alter the view. Use the EXPAND VIEWSquery hint along with each SELECTstatement.
D. Create an INSTEAD OF UPDATEtrigger on the view.
Answer: D
NEW QUESTION: 2
HOT SPOT
Answer:
Explanation:
Explanation
References:
NEW QUESTION: 3
According to the "Tax Preference Theory," which factor(s) would lead investors to desire a lower payout of dividends over a relatively higher payout of dividends?
I. Capital gains may be taxed at a lower marginal rate than ordinary income II. The cost of retained earning equity capital is usually lower than debt capital III. Capital gains are not taxed until the stock is sold and the gain is realized IV. If the stock is held until the owner dies, the beneficiary may use the stock price at the time of inheritance as the basis, thus any capital gains up until that point are not taxed
V. Investors prefer a stable dividend policy
A. I only
B. I, II, III, IV & V
C. II and III
D. None of these answers
E. I, III and IV
Answer: E
Explanation:
Explanation/Reference:
Explanation:
The "Tax Preference Theory" states that there may be three reasons that investors would prefer lower dividend payments along with higher capital gains as opposed to high dividend payments. Long term capital gains may be taxed at a lower marginal rate than ordinary income (dividends). Also, investors have more control over when the taxable event occurs with capital gains. They are not taxed until the stock is sold and the gain is realized. Finally, if the stock is held until death, the beneficiary may claim the value at that time as the basis, thus avoiding taxes on any gains that previously accrued.
NEW QUESTION: 4
A. Option B
B. Option A
C. Option C
D. Option D
Answer: C