Write the business rules that are reflected in the ERD shown in Figure P2.17.
> Lyndon’s employer withheld $1,800 in state income taxes from Lyndon’s wages. Lyndon obtained a refund of $200 this year for overpayment of state income taxes for last year. State income taxes were an itemized deduction on his prior year return. His liabi
> Cindy and Paul are married and live together in Arizona. During the year, Paul receives a salary of $45,000 and $4,000 of dividends from stock that is his separate property. Cindy receives a salary of $27,000. Cindy and Paul receive $1,500 in interest in
> Janet needs an elevator seat attached to her stairs since she has a medical condition that makes her unable to climb the stairs in her house. The $10,000 spent on the elevator seat does not increase the value of her house according to a local appraiser.
> In 2016, Margaret and John Murphy (both over age 65) are married taxpayers who file a joint tax return with AGl of $26,500. During the year they incurred the following expenses: Medical insurance premiums ……â
> Does the tax on unearned income of minor children, or “kiddie tax,” apply to wages earned by minors in summer and other jobs?
> Linda installed a special pool for the hydrotherapeutic treatment of severe arthritis, as prescribed by her doctor. The cost of installing the pool was $20,000, and her insurance company paid $5,000 toward its cost. The pool increased the value of Linda’
> Explain the two different ways that the tax on unearned income of minor children, or “kiddie tax,” can be reported.
> Nikkie and Jean have two children, Richard (age 4) and Roberta (age 3). For purposes of the tax on a child’s unearned income, Richard has net unearned income of $6,000 and Roberta has net unearned income of $4,000. Assuming that their total tax on a chil
> Brian and Kim have a 12-year-old child, Stan. For 2016, Brian and Kim have taxable income of $52,000, and Stan has nonqualifying dividend income of $4,500 and investment expenses of $250. No election is made to include Stan’s income on Brian and Kim’s re
> Explain the purpose of the provision in the tax law that taxes unearned income of certain minor children at their parents’ tax rates.
> Show the simplified formula for calculating AMT. Do not show tax rates or an exemption amount.
> List the 7 rules that all taxpayers must meet in order to claim the EIC.
> What are the two tax rates which are used to calculate AMT, ignoring the special treatment of dividends and capital gains?
> Although the AMT is meant to prevent high-income taxpayers from using tax shelters to avoid paying tax, why might married taxpayers with several children living in a state with high state income taxes and property taxes (e.g., California or New York) fi
> List two common deductions which are allowed for regular tax purposes but are not deductible for AMT purposes.
> Otto and Monica are married taxpayers who file a joint tax return. For the current tax year, they have AGI of $80,300. They have excess depreciation on real estate of $67,500, which must be added back to AGI to arrive at AMTI. The amount of their mortgag
> In 2016, Jeff spends $6,000 on solar panels to heat water for his main home. What is Jeff’s credit for his 2016 purchases?
> Mike bought a solar electric pump to heat his pool at a cost of $2,500 in 2016. What is Mike’s credit?
> Carl and Jenny adopt a Russian orphan. The adoption takes 2 years and two trips to Russia and is finalized in 2016. They pay $6,000 in 2015 and $7,500 in 2016 of qualified adoption expenses. In 2016, Carl and Jenny have AGI of $150,000. a. What is the ad
> Martha and Lew are married taxpayers with $400 of foreign tax withholding from dividends in a mutual fund. They have enough foreign income from the mutual fund to claim the full $400 as a foreign tax credit. Their tax bracket is 25 percent and they itemi
> Jasper is single and is a computer software consultant with a college degree. He feels that one of the reasons for his success is that he continually updates his knowledge by taking classes at the local college in various areas related to software design
> Janie graduates from high school in 2016 and enrolls in college in the fall. Her parents pay $4,000 for her tuition and fees. a. Assuming Janie’s parents have AGI of $170,000, what is the American Opportunity tax credit they can claim for Janie? b. Assum
> How does the earned income credit produce a “negative” income tax?
> Please explain the difference between the types of education covered by the American Opportunity tax credit and the lifetime learning credit.
> What is the reason there are education tax credits in the tax law?
> Using the information in the previous question, assume that the Collins’ Form 1095-A also indicated that the total advance payment of the premium tax credit was $9,200. Calculate the excess advance premium tax credit and the repayment amount for 2016.
> Susan and Stan Collins live in Iowa, are married and have two children ages 6 and 10. In 2016, Susan’s income is $38,000 and Stan’s is $12,000 and both are self-employed. They also have $500 in interest income from tax-exempt bonds. The Collins’ enrolled
> Susan is a single taxpayer, 26 years of age, with AGI of $28,000 and no tax-exempt income. She did not have minimum essential coverage for 9 months in 2016. Compute Susan’s individual shared responsibility payment for 2016.
> Marty and Jean are married and have 4-year-old twins. Jean is going to school fulltime for 9 months of the year, and Marty earns $45,000. The twins are in day care so Jean can go to school while Marty is at work. The cost of day care is $10,000. What is
> Martha has a 3-year-old child and pays $10,000 a year in day care costs. Her salary is $45,000. How much is her child and dependent care credit?
> Mary and John are married and have AGI of $100,000 and two young children. John doesn’t work, and they pay $6,000 a year to day care providers so he can shop, clean, and read a little bit in peace. How much child and dependent care credit can Mary and Jo
> Go to the IRS website (www.irs.gov) and redo Problem 10 above using the most recent interactive Form 2441, Child and Dependent Care Expenses. Print out the completed Form 2441.
> Clarita is a single taxpayer with two dependent children, ages 10 and 12. Clarita pays $3,000 in qualified child care expenses during the year. If her adjusted gross income (all from wages) for the year is $18,500, calculate Clarita’s child and dependent
> Calculate the child credit for the following taxpayers. Please show your work. a. Jeremy is a single (head of household) father with $80,100 of AGI and has a dependent 8-year-old son: b. Jerry and Ann have $100,000 of AGI, file jointly, and claim two dep
> Given the file structure shown in Figure P1.1, if you wanted to produce a listing of the file contents by last name, area code, city, state, or zip code, how would you alter the file structure? FIGURE P1.1 The File Structure for Problems 1-4 PROJECT
> Given the file structure shown in Figure P1.1, What problem would you encounter if you wanted to produce a listing by city? How would you solve this problem by altering the file structure? FIGURE P1.1 The File Structure for Problems 1-4 PROJECT_CODE
> Given the file structure shown in Figure, how many records does the file contain? How many fields are there per record?
> Typically, a patient staying in a hospital receives medications that have been ordered by a particular doctor. Because the patient often receives several medications per day, there is a 1:M relationship between PATIENT and ORDER. Similarly, each order ca
> Create the UML class diagram that reflects the entities and relationships you identified in the relational diagram.
> Create the basic Crow’s Foot ERD for Tiny College.
> How would you model Question 6 with an OODM? (Use Figure 2.4 as your guide.)
> Identify each relationship type and write all of the business rules.
> Create the basic Crow’s Foot ERD for DealCo.
> Identify each relationship type and write all of the business rules.
> Using the ERD you drew in Problem 2, create the equivalent Object representation and UML class diagram. (Use Figure 2.4 as your guide.) Data from problem 2: Figure P2.2b The Chen ERD for Problem 2 Chen model 1 M. AGENT serves CUSTOMER
> Given the business rule(s) you wrote in Problem 1, create the basic Crow’s Foot ERD.
> Using the ERD from Problem 10, create the relational schema. (Create an appropriate collection of attributes for each of the entities. Make sure you use the appropriate naming conventions to name the attributes.)
> United Broke Artists (UBA) is a broker for not-so-famous painters. UBA maintains a small network database to track painters, paintings, and galleries. A painting is painted by a particular artist, and that painting is exhibited in a particular gallery.
> Write the business rule(s) that governs the relationship between AGENT and CUSTOMER.
> Create a Crow’s Foot ERD for each of the following descriptions. (Note: The word many merely means “more than one” in the database modeling environment.) a. Each of the MegaCo Corporation’s divisions is composed of many departments. Each of those departm
> What is the difference between an object and a class in the object-oriented data model (OODM)?
> Write the business rules that are reflected in the ERD shown in Figure P2.15. (Note that the ERD reflects some simplifying assumptions. For example, each book is written by only one author. Also, remember that the ERD is always read from the “1” to the “
> Create a Crow’s Foot ERD to include the following business rules for the ProdCo company: a. Each sales representative write many invoices. b. Each invoice is written by one sales representative. c. Each sales representative is assigned to one department.
> Describe the relationships (identify the business rules) depicted in the Crow’s Foot ERD shown in Figure P2.13.
> Convert the ERD from Problem 10 into the corresponding UML class diagram.
> Using your school’s student information system, print your class schedule. The schedule probably would contain the student identification number, student name, class code, class name, class credit hours, class instructor name, the class
> Given the file structure shown in Figure P1.9, what problem(s) might you encounter if building KOM were deleted? FIGURE P1.9 The File Structure for Problems 9-10 BUILDING CODE ROOM_CODE TEACHER LNAME TEACHER_FNAME TEACHER_INITIAL DAYS_TIME : Ком 204
> Identify and discuss the serious data redundancy problems exhibited by the file structure shown in Figure P1.9. (The file is meant to be used as a teacher class assignment schedule. One of the many problems with data redundancy is the likely occurrence o
> Given your answer to Problem 7, what new files should you create to help eliminate the data redundancies found in the file shown in Figure P1.5? FIGURE P1.5 The File Structure for Problems 5-8 PROJ_NUM PROJ_NAME EMP_NUM EMP_NAME JOB_CODE JOB_CHG_HOU
> Identify the various data sources in the file you examined in Problem 5. Data from problem 5: FIGURE P1.5 The File Structure for Problems 5-8 PROJ_NUM PROJ_NAME EMP_NUM EMP_NAME JOB_CODE JOB_CHG_HOUR PROJ_HOURS EMP_PHONE 1 Hurricane 101 John D. News
> Looking at the EMP_NAME and EMP_PHONE contents in Figure P1.5, what change(s) would you recommend? FIGURE P1.5 The File Structure for Problems 5-8 PROJ_NUM PROJ_NAME EMP_NUM JOB_CODE JOB_CHG_HOUR PROJ_HOURS EMP_PHONE 13.3 653-234-3245 EMP_NAME 1 Hur
> Why is an object said to have greater semantic content than an entity?
> Identify and discuss the serious data redundancy problems exhibited by the file structure shown in Figure P1.5. FIGURE P1.5 The File Structure for Problems 5-8 PROJ_NUM PROJ_NAME EMP_NUM EMP_NAME |JOB_CODE JOB_CHG_HOUR PROJ_HOURS EMP_PHONE 1 Hurrica
> Given the file structure shown in Figure P1.1, what data redundancies do you detect? How could those redundancies lead to anomalies? FIGURE P1.1 The File Structure for Problems 1-4 PROJECT_CODE PROJECT_MANAGER MANAGER_PHONE 21-5Z 25-2D 25-5A 25-9T 2
> What is data independence, and why is it lacking in file systems?
> What is data redundancy, and which characteristics of the file system can lead to it?
> Define each of the following terms:
> Identify the foreign keys. Data from FIGURE Q3.18 The Ch03_Theater Database Tables: Table name: DIRECTOR Database name: Ch03_The ater DIR_NUM DIR_LNAME DIR_DOB 100 Broadway 12-Jan-65 101 Hollywoody 18-Nov-53 102 Goofy 21-Jun-62 Table name: PLAY PLA
> Identify the primary keys. Data from FIGURE Q3.18 The Ch03_Theater Database Tables: Table name: DIRECTOR Database name: Ch03_The ater DIR_NUM DIR_LNAME DIR_DOB 100 Broadway 12-Jan-65 101 Hollywoody 18-Nov-53 102 Goofy 21-Jun-62 Table name: PLAY PLA
> Identify and describe the components of the table shown in Figure Q3.21, using correct terminology. Use your knowledge of naming conventions to identify the table’s probable foreign key(s).
> How would you implement a l:M relationship in a database composed of two tables? Give an example.
> What are homonyms and synonyms, and why should they be avoided in database design?
> Consider the scenario described by the statement “A customer can make many payments, but each payment is made by only one customer” as the basis for an entity relationship diagram (ERD) representation.
> Suppose that you have the ERM shown in Figure Q3.18. How would you convert this model into an ERM that displays only 1:M relationships? (Make sure that you draw the revised ERM.) FIGURE Q3.14 The Crow's Foot ERD for Question 18 DRIVER TRUCK drives
> Explain why the cost of ownership may be lower with a cloud database than with a traditional, company database.
> Explain the significance of the loss of direct, hands-on access to business data that users experienced with the advent of computerized data repositories.
> What common problems do a collection of spreadsheets created by end users share with the typical file system?
> What are some basic database functions that a spreadsheet cannot perform?
> Use examples to compare and contrast unstructured and structured data. Which type is more prevalent in a typical business environment?
> What are the potential costs of implementing a database system?
> Explain why database design is important.
> What is metadata?
> What are the main components of a database system?
> Explain how the entity relationship (ER) model helped produce a more structured relational database design environment.
> List and describe the different types of databases.
> What is the role of a DBMS, and what are its advantages? What are its disadvantages?
> Explain the differences between data, information, and a database
> What is structural independence, and why is it important?
> What is a DBMS, and what are its functions?
> Create the table that would result from πstu_code(student).
> Using the STUDENT and PROFESSOR tables shown in Figure Q3.8 to illustrate the difference between a natural join, an equijoin, and an outer join.
> A database user manual notes that, “The file contains two hundred records, each record containing nine fields.” Use appropriate relational database terminology to “translate” that statement
> Explain why the data dictionary is sometimes called "the database designer's database."
> Which relational algebra operators can be applied to a pair of tables that are not union-compatible?
> Describe the basic features of the relational data model and discuss their importance to the end user and the designer.
> What are the requirements that two relations must satisfy in order to be considered union-compatible?
> Why are entity integrity and referential integrity important in a database?
> What does it mean to say that a database displays both entity integrity and referential integrity?
> Using the tables in Figure Q3.13, create the table that results from MACHINE DIFFERENCE BOOTH. Database name: Ch03_VendingCo Table name: BOOTH Table name: MACHINE MACHINE_PRODUCT MACHINE_PRICE BOOTH_PRODUCT BOOTH_PRICE Chips 1.5 Chips Chocolate Bar
> Create the table that results from applying an INTERSECT relational operator to the tables shown in Fig Q3.13. Database name: Ch03_VendingCo Table name: BOOTH Table name: MACHINE MACHINE_PRODUCT MACHINE_PRICE BOOTH_PRODUCT BOOTH_PRICE Chips 1.5 Chip
