Review Questions and Discussion Questions
Review Questions and Discussion Questions
REVIEW QUESTIONS
AND DISCUSSION
QUESTIONS
GROUP 3
BUSTAMANTE, Marivelle
GARCIA, Louise Cate
HAMO, Ma. Rebecca
HILOMA, Patricia Isabel
MALLARI, Precious
PAGADOR, Janelyne
RANESES, Megan Nalla
Review Questions
4. What flat-file data management problems are solved as a result of using the database
concept?
A. No data redundancy, each data element is stored only once, thereby
eliminating data redundancy and reducing storage costs. Single update, because
each data element exists in only one place, it requires only a single update
procedure. This reduces the time and cost of keeping the database current.
Current values, a change any user makes to the database yields current data
values for all other users. Task-data independence, users have access to the full
domain of data available to the firm.
5. What are four ways in which database management systems provide a controlled
environment to manage user access and the data resources?
A. Each DBMS model accomplishes these objectives differently, but some typical
features include: Program development, the DBMS contains application
development software. Both programmers and end users may employ this
feature to create applications to access the database. Backup and recovery,
during processing, the DBMS periodically makes backup copies of the physical.
Database usage reporting, this feature captures statistics on what data are
being used, when they are used, and who uses them. Database access, the
most important feature of a DBMS is to permit authorized user access to the
database.
6. Explain the relationship between the three levels of the data definition language. As a
user, which level would you be most interested in?
A. The DDL defines the database on three levels called views: the internal view,
the conceptual view (schema), and the user view (subschema). The internal
view presents the physical arrangement of records in the database. The
conceptual view or schema represents the database logically and abstractly,
rather than the way it is physically stored. The user view defines how a
particular user sees the portion of the database that he or she is authorized to
access.
A. The partitioned approach, works best for organizations that require minimal
data sharing among users at remote sites. To the extent that remote users
share common data, the problems associated with the centralized approach still
apply. The primary user must now manage requests for data from other sites.
Selecting the optimum host location for the partitions will minimize data access
problems. This requires an in-depth analysis of end-user data needs.
13.
A.
14.
A.
15.
A.
16.
A.
17.
A.
18.
A.
19.
A.
A. Data model is the blueprint for what ultimately will become the physical
database. As a matter of convention, each entity in a data model is named in
the singular noun form. The labeled line connecting two entities in a data model
describes the nature of the association between them. To simplify, It is a
symbolic model of the structure of, and the associations between, an
organization’s data entities.
21. How can a poorly designed database result in unintentional loss of critical records?
A. A flawed database design that prevents the insertion of records or requires the
user to perform excessive updates attracts attention quickly. The deletion
anomaly, however, may go undetected, leaving the user unaware of the loss of
important data until it is too late. The deletion anomaly may cause records to
be deleted unintentionally and may occur for some time before the problem is
noticed. A deletion anomaly occurs when an item in one file is legitimately
deleted. The problem occurs when this file is linked to another file, which may
also have a record deleted, due to its link. If the second record should not be
deleted, then an update anomaly has occurred.
A. A user view is the set of data that a particular user sees. Examples of user views
are computer screens for entering or viewing data, management reports, or
source documents, such as an invoice.
23. Does a user view always require multiple tables to support it? Explain.
A. No, the number of tables to support it depends whether its a simple view or a
more complex view. Simple views maybe constructed from a single table, while
more complex views may require several tables. Furthermore a single table may
contribute data to many different views
25. Can two different entities have the same defining attributes? Explain.
Discussion Questions
1. In the flat-file data management environment, users are said to own their data files.
What is meant by the ownership concept?
A. In the traditional data management environment, applications are developed
with data and program dependency. Typically, these programs are application
specific. Thus, the users of the application data tend to be proprietary about the
data in “their” applications and may not be amenable to sharing such data.
2. Discuss the potential aggravations you might face as a student as a result of your
university using a flat-file data management environment, that is, different files for the
registrar, library, parking, and so on.
A. If the university used different databases for the registrar, library, and
computing services, the number of forms that you would have to fill out if your
personal data changes would be large and redundant. Since Polytechnic
University of the Philippines is home for thousands of students, it would require
us, to wait for several hours because of the long lines in different departments
which gathers same information.
3. Discuss why control procedures over access to the data resource become more crucial
under the database approach than in the flat-file environment.
A. Under the database concept, the user’s program sends requests for data to the
DBMS, which validates and authorizes access to the database in accordance
with the user’s level of authority. If the user requests data that he or she is not
authorized to access, the request is denied. Under the flat-file environment in
which individual data files are not related to other files. End users in this
environment own their data files rather than share them with other users.
Thus, stand-alone applications rather than integrated systems perform data
processing.
4. What role does the DBMS play in helping to control the database environment?
A. The DBMS provides a controlled environment to assist (or prevent) user access
to the database and to efficiently manage the data resource. It has several
objectives to accomplish such as the development of the program, backup and
recovery of physical database, database usage reporting, and database access.
8. Discuss the importance of the role of the database administrator. In the flat-file
environment, why is such a role not necessary? What tasks does the DBA perform?
A. In the flat-file environment, the data were not centrally stored for many
different applications to use. Because the data are centrally stored and shared
by many users in a database environment, the need for an independent
individual to care for and control these files arose. The database administrator
is responsible for managing the database resource which are database
planning, developing the data requirements and data dictionary, database
design and controls, database implementation and access controls, database
operation and maintenance, database change and growth and establishing and
reviewing the standards and procedures.
9. As users determine new computer application needs, requests must be sent to both the
system programmers and the DBA. Why is it important that these two groups perform
separate functions, and what are these functions?
A. As users come across different needs they will be sending data requests to the
programmers as well as the data base administrator. The database
administrator refers to a person or concerned authority who is responsible for
maintaining a successful database environment to keep the data secure by
directing or performing all the related activities while a system programmer
refers to the one who creates the software which is used to manage the
database of an entity. Requests need to be sent to both the programmers and
database administrators because the database administrator evaluates these to
determine the user’s database needs and will be deciding whether the user
needs to be given access to new computer application as requested by the user
wherein if the request is genuine then the DBA grants permission. The request
is to be sent to the computer programmers because the programmers can
understand the requests of the users and sanction them permission once it is
approved. Thus the data is to be sent to both the programmers as well as the
DBA and needs to perform separate functions.
10. Why is a separate link table required when an M:M association exits between related
tables?
A. Cardinality is the degree of association between two entities wherein it
describes the number of possible occurrences in one table that are associated
with a single occurrence in a related table. Cardinality is used to provide linkage
between database tables. In many-to-many cardinality (M:M), the probability of
occurrence of either side of the inventory is many. For example, a relationship
between inventories and vendor can be depicted by this cardinality. Where,
vendor can provide various types of inventories and similarly, a type of
inventory can be purchased from various vendors. Since there is no one-side in
both the tables, primary key of a table cannot be inserted in another table as its
foreign key. Therefore, a separate linking table is to be prepared.
11. As an accountant, why would you need to be familiar with data normalization
techniques?
A. As an accountant, you need to be familiar with data normalization techniques
to get clear understanding of the structure of database system, the accountant
should be familiar with the concept of normalization techniques. The
normalized techniques are adheres to follow standards that will improve the
functionalities of the database user. Normalization is a general process for
defining the contained fields that belongs to the tables in a relational database.
Accountants need to be familiar with normalization issues, because anomalies
can threaten the integrity of the financial data of the organization and they
should know whether a table is properly normalized.
14. In a relational database environment, certain accounting records (for example, journals,
subsidiary ledgers, and event general ledger accounts) may not exist. How is this
possible?
A. Database accounting systems are transaction-based rather than account-based.
The focus is on capturing important details of transactions that may be lost
when they are forced into the structure of traditional accounting records. The
transaction tables are then to be used to reconstruct traditional accounting
records, such as Accounts Receivable and Accounts Payable.
15. Explain how to link tables in a 1:1 association. Why may this be different in a 1:0,1
association?
A. Where a true 1:1 association exists between tables, either (or both) primary key
may be embedded as a foreign key in the related table. On the other hand,
when the lower cardinality value is zero (1:0,1) a more efficient table structure
can be achieved by placing the one-side (1:) table’s primary key in the zero-or-
one (:0,1) table as a foreign key. Using the Employee/Company Car example in
Figure 9-11, we see the importance of this key-assignment rule. To illustrate,
imagine reversing the rule by placing the Company Car (0 side) table’s primary
key into the Employee (1 side) table. Because most employees are not assigned
a company car, most of the foreign keys in the Employee table will have null
(blank) values. While this approach would work, it could cause some technical
problems during table searches. Correctly applying the key-assignment rule
solves this problem because all Company Car records will have an employee
assigned and no null values will occur.
16. Discuss the accounting implications of the update, insertion, and deletion anomalies
associated with improperly normalized tables.
A. The insertion and update anomalies would create record keeping and
operational problems for the firm. However, flawed databases design that
prevents the insertion of records, or requires the user to perform excessive
updates, would attract attention quickly. The presence of the deletion anomaly
is less conspicuous, but potentially more serious from an accounting
perspective. Because the deletion anomaly may go undetected, the user may
be unaware of the loss of important data until it is too late. This anomaly can
result in the unintentional loss of critical accounting records and the destruction
of the audit trail.
17. Give three examples that illustrate how cardinality reflects an organization’s underlying
business rules.
A. The organization’s business rules directly impact the structure of the database
tables. If the database is to function properly, its designers need to understand
the organization’s business rules, as well as the specific needs of individual
users. For example:
1. When an organization decides to purchase the same items of inventory
from different suppliers, the cardinality between the Supplier and
Inventory tables is M:M.
2. When a the company purchases all items of a certain type from only
one supplier, the cardinality between Supplier and Inventory tables is
1:M respectively.
3. A policy that a separate receiving report is prepared for the receipt of
goods specified on a single purchase order will result in a 1:1 cardinality
between the receiving report and purchase order tables. If, however,
multiple purchase orders are combined on a single receiving report then
the cardinality between these tables will be 1: M respectively.
18. Discuss the key factors to consider in determining how to partition a corporate
database.
A. The partitioned approach works best for organizations that require minimal
data sharing among users at remote sites. To the extent that remote users
share common data,the problems associated with the centralized approach will
apply. The primary user must now manage requests for data from other sites.
Selecting the optimum host location for the partitions to minimize data access
problems requires an in-depth analysis of end-user data needs.
20. Replicated databases create considerable data redundancy, which is in conflict with the
database concept. Explain the justification of this approach.
A. The primary justification for a replicated database is to support read-only
queries in situations involving a high degree of data sharing, but no primary
user exists. With data replicated at every site, data access for query purposes is
ensured, and lockouts and delays due to network traffic are minimized. A
potential problem arises, however, when replicated databases need to be
updated by transactions. Since each site processes only local transactions, the
common data attributes that are replicated at each site will be updated by
different transactions and thus, at any point in time, will have uniquely different
values. System designers need to employ currency control techniques to ensure
that transactions processed at different locations are accurately reflected in all
the databases copies.