Tuesday, February 02, 2010
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CS and IT
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"Normalization is a complex process but it’s a factor for successful database design" Justify this statement.
solution:
It is true normalization is a complex process and can be easily proved today’s most of RDBMs like SQL, Oracle etc are based on relation model like tables are connected to each other using primary and forgine keys.
As we know there are five normalization forms first three are often used.
In First normal form DBA has to identify the unique key for the entity identification.
It become more complex when DBA has to identify redundant information (columns) in an entity and create separate table to place this information in rows and build relation between them in Second Normal form.
It becomes even become more complex when DBA has to join two tables with the help of third table to build relation ship between two entities in third Normal form.
The purpose of all effort is to reduce data redundancy between tables, to centralize information and only capture entity related information. The benefit of this is increase of DBMS performance, better hardware resource management and data integrity.
by VUsolutions
Tuesday, February 02, 2010
Posted In
Mkt
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You are working as an International Operations Manager in a Global firm. Your company is widely engaged in global trading. While being international market player, establish a relationship between INCOTERMS & INTERNATIONAL MARKETING. (When & where these terms assist you practically)
Solution:
At the best of times entering in international marketing it can be a complex and challenging process. Yet, when it is approached with careful deliberation, exporting can be a rewarding growth strategy for any business. Make a commitment to exporting. Conduct research to find the right market Primary market research.
Devise marketing strategies for your target market. Enter market through direct &indirect export.Use of foreign agent to sell and distribute. Manufacture products in the foreign country by either setting up business or by acquiring a foreign subsidiary. Enter into a joint venture with a foreign entity. Appoint a franchisee in the foreign country.
by VUsolutions
Tuesday, February 02, 2010
Posted In
CS and IT
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"What are the advantages of conducting Existing System Analysis? Discuss."
Solution:
System analysis is a technique which helps to understand existing system and its needs. It helps to find out current business processes and its flow. After analyzing current system and its need we can propose better solutions.
There are a lot of advantages of conducting existing system analysis some of them are as follows;It is as effective way to find and understand the existing system and its needs.By conducting them we are able to find that what is the current situation of our business and system and what are its strengths, weaknesses and we are also able to find our system’s future needs (opportunities) and future threats.We can also able to calculate the risk factor regarding the security of our existing system.We can identify the needed improvement areas like areas of efficiency which are used to trigger by new technologies.
We can identify and find the right software or equipments for replacement and for improvement that adds synergy in our existing system.We can also able to improve the current operations of existing system without changing or replacing the whole system. It helps to improve the weak or inefficient areas or departments of our existing system. And also helps to identify the solutions for betterments.
These are the key advantages of conducting existing system analysis and there are a lot more that clarify and highlights its advantages. These kind of analysis are always exists in the SDLC (system development life cycle) because they adds synergies to create new or improve the existing systems.
by VUsolutions VU solutions
Tuesday, February 02, 2010
Posted In
FM
,
MGT
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Question # 1 of 10
Which of the following costs would be considered a fixed cost?
Select correct option:
Raw materials
Depreciation
Bad-debt losses
Production labor
Question # 2 of 10
Expected Portfolio Return = ___________.
Select correct option:
rP * = xA rA + xB rB
rP * = xA rA - xB rB
rP * = xA rA / xB rB
rP * = xA rA * xB rB
Question # 3 of 10
Why markets and market returns fluctuate?
Select correct option:
Because of political factors
Because of social factors
Because of socio-political factors
Because of macro systematic factors
Question # 4 of 10
Which of the following can be used to calculate the risk of the larger portfolio?
Select correct option:
Standard deviation
EPS approach
Matrix approach
Gordon’s Approach
Question # 5 of 10
Which of the following market in finance is referred to the market for short-term government and corporate debt securities?
Select correct option:
Money market
Capital market
Primary market
Secondary market
Question # 6 of 10
Which of the following would be considered a cash-flow item from an "operating" activity?
Select correct option:
Cash outflow to the government for taxes
Cash outflow to shareholders as dividends
Cash inflow to the firm from selling new common equity shares
Cash outflow to purchase bonds issued by another company
Question # 8 of 10
A 5-year annuity due has periodic cash flows of Rs.100 each year. If the interest rate is 8 percent, the present value of this annuity is closest to which of the following equations?
Select correct option:
(Rs.100)(PVIFA at 8% for 4 periods) + Rs.100
(Rs.100)(PVIFA at 8% for 4 periods)(1.08)
(Rs.100)(PVIFA at 8% for 6 periods) - Rs.100
Can not be found from the given information
Question # 9 of 10
Which of the following is correct regarding the opportunity cost of capital for a project?
Select correct option:
The opportunity cost of capital is the return that investors give up by investing in the project rather than in securities of equivalent risk.
Financial managers use the capital asset pricing model to estimate the opportunity cost of capital
The company cost of capital is the expected rate of return demanded by investors in a company
All of the given options
by VUsolutions VU solutions
Tuesday, February 02, 2010
Posted In
Fin
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1. Acid Test Ratio/Quick ratio = Current Assets – ( Inventory + Prepayments) / CurrentLiabilities
= 36,279,168 – (1,667,425 + 267,422)/ 33,455,815
Acid test Ratio = 1.0345
2. Sales to working Capital = Net Sales / Working CapitalNet sales = 76,642,399
Working capital = current assets – current liabilities = 36,279,168 – 33,455,812 = 2,823,356= 76,642,399 / 2,823,356
Sales to working Capital = 27.145 / 100 = 0.2714 %
PART 2
Solvency Ratio
1. Debt-to-Equity Ratio = Total Liabilities / Shareholder Equity
= 61,387,778 / 10,315,060
Debt-to-Equity Ratio = 5.9512.
Time Interest Earned Ratio = EBIT / interest Expense
= 4,752,301 / 2,370,674
Time Interest Earned Ratio = 2
1. Fixed Charge Coverage Ratio = EBIT + Lease payments / Interest Exp + LeasePayment
= 4,752,301 + 1,392,776 / 1,392776 + 2,370,674
Fixed Charge Coverage Ratio = 1.63
PART 3
Profitability Ratios
1. Gross Profit Margin = Gross profit / Net Sales * 100
= 7,404,163 / 76,642,399 * 100
Gross Profit Margin= 9.66 %
2. Operating Profit Margin = Operating profit / Net sales * 100
= 2,979,911 / 76,642,399 * 100
Operating Profit Margin = 3.9 %
3. Pretax Margin = Net earnings + Income Tax / Net SalesNet Earnings
= 991,067Income Tax = 1,390,560
Net Sales = 76,642,399= 991,067 + 1,390,560 / 76,642,399
Pretax Margin = 0.031 * 100 = 3.1%
4. Net Profit Margin = Net Profit After Tax / Revenue * 100%
= 991,067 / 76,642,399 * 100
Net Profit Margin = 1.29 %
5.Return on Equity
(ROE) = NP after Tax / Shareholder Equity * 100
= 991,067 / 10,315,060 * 100
Return on Equity (ROE) = 9.66.
Return on Assets (ROA) = Net Income / Total Assets * 100
= 991, 067 / 71,702,838 * 100
ROA = 1.382
PART 4
Activity Ratios
1. Inventory Turnover = Cost of Goods Sold / Avg. InventoryCGS
= 69,238,236Avg. Inventory = Open stock + Closing Stock / 2
= 1,391,068 + 1,667,425 / 2
Avg. Inventory = 1,529,247= 69,238,236 / 1,529,247
Inventory Turnover = 45.24
2. Accounts Receivable Turnover = Net Sales / Avg. Account receivable
= 76,642,399 / 18,053,051
Accounts Receivable Turnover = 4.245 Times
3. Accounts payable turnover = CGS / Avg. Account payable
=69,238,236 / 27,809,479
Accounts payable turnover = 2.489 times
4. Average collection period = (Trade Debtors × No. of Working Days) / Net Credit SalesAccounts Receivable = 20,045,028
No. of Working Days = 360
Net Credit Sales = 76,642,399= 20,045,028 * 360 / 76,642,399= 94 days
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