User-Defined Transactions Can Improve System Performance Because

question 3

Multiple Choice

User-defined transactions can improve system performance because:

• A) transactions are processed as sets, reducing system overhead.
• B) transactions are mapped to SQL statements.
• C) speed is decreased due to query optimization.
• D) all triggers delete rows.

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Definitions:

Absorption Costing

An accounting method that includes all manufacturing costs, both fixed and variable, in the cost of a produced unit.

Income Statement

A financial statement that shows a company's revenues, expenses, and profit over a specific period, typically a quarter or year.

Net Operating Income

The profit a company makes from its operations, excluding non-operational revenues and expenses like interest and taxes.

Variable Costing

An accounting method that only includes variable production costs—material, labor, and overhead—in product cost calculations, excluding fixed costs.