Relational Databases

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CHAPTER 4 RELATIONAL DATABASES SUGGESTED ANSWERS TO DISCUSSION QUESTIONS 4.1 Contrast the logical and the physical view of data and discuss why separate views are necessary in database applications. Describe which perspective is most useful for each of the following employees: a programmer, a manager, and an internal auditor. How will understanding logical data structures assist you when designing and using database systems?</para></question><question id="ch04ques02" label="4.2"> Databases are possible because of their database management system (DBMS). As shown in Figure 4.2, the DBMS is a software program that sits between the actual data stored in…show more content…
Thus, students choosing this option need to present reasons why they think such a radical change would succeed. * The use of a schema for accountants seems quite plausible. It does eliminate the redundancy of double entry from the database system, yet it still provides a framework familiar and useful to accountants and financial analysts. * There is a good possibility that double entry will remain, even in databases, due to inertia. Indeed, many modern AIS, such as ERP systems, use databases but also retain the principles of double entry. 4.4 Relational DBMS query languages provide easy access to information about the organization’s activities. Does this mean that online, real-time processing should be used for all transactions? Does an organization need real-time financial reports? Why or why not?</para></question></general-problem></problemset> On-line real-time processing is not necessary for every business transaction. For example, batch processing is adequate for payroll: there is little need for the data to be current except on payday. Real-time financial statements are useful for planning and provide management with better ability to react to changes in the environment. Nevertheless, real-time financial statements may present distorted pictures of reality if accruals have been ignored or not properly recognized.

4.5 Why is
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