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NEW QUESTION: 1
Which TWO of the following are TRUE in respect of preparing a consolidated statement of cash flows where there has been an acquisition of a subsidiary part way through the year?
A. Non-controlling interest will arise in relation to the subsidiary and any dividends paid to the non- controlling interest will be shown within financing activities as a cash outflow.
B. The working capital held by the subsidiary at acquisition will be excluded from the year end figures based on the percentage shareholding in the subsidiary.
C. Any shares that were issued on acquisition of the subsidiary will be shown separately on the statement of cash flows within financing activities.
D. The year end cash and cash equivalents balance will be reduced by the cash and cash equivalents that were held by the subsidiary at the acquisition date.
E. Investing activities will include a total cash outflow for the acquisition comprising the cash paid for the subsidiary less the cash held by the subsidiary at the acquisition date.
Answer: A,E

NEW QUESTION: 2
Which three statements are true regarding the data types in Oracle Database 10g/11g? (Choose three.)
A. The value for a CHAR data type column is blank-padded to the maximum defined column width
B. Only One LONG column can be used per table
C. A TIMESTAMP data type column stores only time values with fractional seconds
D. The BLOB data type column is used to store binary data in an operating system file
E. The minimum column width that can be specified for a VARCHAR2 data type column is one
Answer: A,B,E
Explanation:
Explanation/Reference:
Explanation:
■ LONG Character data in the database character set, up to 2GB. All the functionality of LONG (and more) is provided by CLOB; LONGs should not be used in a modern database, and if your database has any columns of this type they should be converted to CLOB. There can only be one LONG column in a table.
DVARCHAR2 Variable-length character data, from 1 byte to 4KB. The data is stored in the database character set. The VARCHAR2 data type must be qualified with a number indicating the maximum length of the column.
If a value is inserted into the column that is less than this, it is not a problem: the value will only take up as much space as it needs. If the value is longer than this maximum, the INSERT will fail with an error.
VARCHAR2(size)
Variable-length character data (A maximum size must be specified: minimum size is 1; maximum size is 4,
000.)
BLOB Like CLOB, but binary data that will not undergo character set conversion by Oracle Net.
BFILE A locator pointing to a file stored on the operating system of the database server. The size of the files is limited to 4GB.
TIMESTAMP This is length zero if the column is empty, or up to 11 bytes, depending on the precision specified.
Similar to DATE, but with precision of up to 9 decimal places for the seconds, 6 places by default.

NEW QUESTION: 3
You are developing a sorting algorithm that uses partitioning and comparison to arrange an array of numbers in the correct order.
You write a method that partitions the array so that the items less than pivot go to the left side, whereas the items greater than pivot go to the right side.
The partitioning method has the following signature:
- static int Partition (int[] numbers, int left,
- int right, int pivotIndex)
Which of the following algorithms should you use to sort the array using the Partition method?
A. static int[] QuickSort(int[] numbers,
int left, int right)
{
if (right > left)
{
int pivotIndex = left + (right - left) / 2;
pivotIndex = Partition(
numbers, left, right, pivotIndex);
QuickSort(
numbers, left, pivotIndex - 1);
QuickSort(
numbers, pivotIndex, right);
}
return numbers;
}
B. static int[] QuickSort(int[] numbers,
int left, int right)
{
if (right > left)
{
int pivotIndex = left + (right - left) / 2;
pivotIndex = Partition(
numbers, left, right, pivotIndex);
QuickSort(
numbers, left, pivotIndex + 1);
QuickSort(
numbers, pivotIndex + 1, right);
}
return numbers;
}
C. static int[] QuickSort(int[] numbers,
int left, int right)
{
if (right > left)
{
int pivotIndex = left + (right - left) / 2;
pivotIndex = Partition(
numbers, left, right, pivotIndex);
QuickSort(
numbers, left, pivotIndex);
QuickSort(
numbers, pivotIndex + 1, right);
}
return numbers;
}
D. static int[] QuickSort(int[] numbers,
int left, int right)
{
if (right > left)
{
int pivotIndex = left + (right - left) / 2;
pivotIndex = Partition(
numbers, left, right, pivotIndex);
QuickSort(
numbers, left, pivotIndex - 1);
QuickSort(
numbers, pivotIndex + 1, right);
}
return numbers;
}
Answer: D