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NEW QUESTION: 1
What is the first and most important validation step that should be taken with any new opportunity?
A. Determine products
B. Determine competition
C. Determine decision makers
D. Determine BANT
Answer: D

NEW QUESTION: 2
Which of the following sales should be reported as a capital gain?
A. Sale of inventory.
B. Government bonds sold by an individual investor.
C. Real property subdivided and sold by a dealer.
D. Sale of equipment.
Answer: B
Explanation:
Explanation
Choice "d" is correct. Government bonds held by an individual investor are considered capital assets in the hands of the investor. When these types of security investments are sold, the resulting gain or loss is reported as capital.
Choice "a" is incorrect. In this case, we must assume that the BEST answer is option "d" (as that option would ALWAYS result in capital gain or loss treatment) and that the examiners are assuming that the equipment is depreciable equipment that has been used in a business for over one year. [If the equipment had been considered a personal asset by the examiners and had sold for a gain, it would also be a capital asset that sold for a capital gain, and there would be two correct answers.
Remember that the correct answer is the option that best answers the question.] Depreciable equipment used in a business and held for over one year falls under the category of Section 1245 property. When Section 1245 assets are sold at a gain, all the accumulated depreciation on the asset is recaptured as ordinary income (the same category as the depreciation expense was deducted against), and any remaining gain (typically, in practice, this is not the case, though, as the asset would have had to sell for an amount greater than its purchase price) is capital gain under Code Section
1231. [Note that Section 1245 applies only to gains. If the asset had sold for a loss, the loss would have been ordinary under Section 1231.] Choice "b" is incorrect. Real property sold by a dealer is considered inventory and results in ordinary income or ordinary losses upon sale. Inventory is not a capital asset and is not afforded the capital gain benefits.
Choice "c" is incorrect. Inventory is not a capital asset and is not afforded the capital gain benefits.
The sale of inventory results in ordinary income or loss (e.g., gross profit on sales) being reported on the tax return, as inventory is an asset held for sale in the ordinary course of business.

NEW QUESTION: 3
HOTSPOT
Note: This question is part of a series of questions that use the same scenario. For your convenience, the scenario is repeated in each question. Each question presents a different goal and answer choices, but the text of the scenario is exactly the same in each question in this series.
You have a database that contains the following tables: BlogCategory, BlogEntry, ProductReview, Product, and SalesPerson. The tables were created using the following Transact SQL statements:

You must modify the ProductReview Table to meet the following requirements:
* The table must reference the ProductID column in the Product table
* Existing records in the ProductReview table must not be validated with the Product table.
* Deleting records in the Product table must not be allowed if records are referenced by the ProductReview table.
* Changes to records in the Product table must propagate to the ProductReview table.
You also have the following database tables: Order, ProductTypes, and SalesHistory, The transact-SQL statements for these tables are not available.
You must modify the Orders table to meet the following requirements:
* Create new rows in the table without granting INSERT permissions to the table.
* Notify the sales person who places an order whether or not the order was completed.
You must add the following constraints to the SalesHistory table:
* a constraint on the SaleID column that allows the field to be used as a record identifier
* a constant that uses the ProductID column to reference the Product column of the ProductTypes table
* a constraint on the CategoryID column that allows one row with a null value in the column
* a constraint that limits the SalePrice column to values greater than four Finance department users must be able to retrieve data from the SalesHistory table for sales persons where the value of the SalesYTD column is above a certain threshold.
You plan to create a memory-optimized table named SalesOrder. The table must meet the following requirements:
* The table must hold 10 million unique sales orders.
* The table must use checkpoints to minimize I/O operations and must not use transaction logging.
* Data loss is acceptable.
Performance for queries against the SalesOrder table that use Where clauses with exact equality operations must be optimized.
You need to create a stored procedure named spDeleteCategory to delete records in the database. The stored procedure must meet the following requirements:
* Delete records in both the BlogEntry and BlogCategory tables where CategoryId equals parameter @CategoryId.
* Avoid locking the entire table when deleting records from the BlogCategory table.
* If an error occurs during a delete operation on either table, all changes must be rolled back, otherwise all changes should be committed.
How should you complete the procedure? To answer, select the appropriate Transact-SQL segments in the answer area.

Answer:
Explanation:

Explanation:

Box 1: SET TRANSACTION ISOLATION LEVEL READ COMMITTED
You can minimize locking contention while protecting transactions from dirty reads of uncommitted data modifications by using either of the following:
* The READ COMMITTED isolation level with the READ_COMMITTED_SNAPSHOT
database option set ON.
* The SNAPSHOT isolation level.
With ROWLOCK we should use READ COMMITTED
Box 2: ROWLOCK
Requirement: Avoid locking the entire table when deleting records from the BlogCategory table ROWLOCK specifies that row locks are taken when page or table locks are ordinarily taken. When specified in transactions operating at the SNAPSHOT isolation level, row locks are not taken unless ROWLOCK is combined with other table hints that require locks, such as UPDLOCK and HOLDLOCK.
Box 3: COMMIT
Box 4: ROLLBACK

NEW QUESTION: 4
Which of the following is NOT true about theme attribute?
A. It can be placed inside manifest tag.
B. It can be placed inside activity tag.
C. A reference to a style resource is set through it.
D. It can be placed inside application tag.
Answer: A