Define relational database. Why are relational databases a standard in most organizations?
What will be an ideal response?
Relational database is the most widely used database model that organizes information into tables of records. The records are related to one another by linking a field in one table to a field in another table with matching data. This approach separates the data from the paths to retrieve them, thus making the database less dependent on the hardware and its particular operating system. These relational databases continue to improve, each adding support for large files containing images, video, or audio. Relational systems now also support XML data types, as well as spatial information and mapping coordinates. This makes relational databases a standard in most organizations.
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Closing entries are made for all accounts except
A. Common Stock B. Dividends C. Expenses D. Revenues
After a public offering
A) there is a higher tolerance for management mistakes. B) management decisions are under a higher level of public scrutiny. C) there is less shareholder pressure for dividends. D) less information is made public for competitors.