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NEW QUESTION: 1
AccountTransactionという名前のテーブルを含むMicrosoft SQL Server 2014データベースを管理します。
IDX_AccountTransaction_AccountCode非クラスタ化インデックスの断片化が原因で、テーブルのクエリパフォーマンスが低下していることがわかりました。インデックスを最適化する必要があります。また、最適化処理中にユーザークエリがインデックスを使用できるようにする必要があります。
どのTransact-SQLバッチを使用しますか？
A. AccountTransactionのALTER INDEX ALL REBUILD
B. ALTER INDEX IDX_AccountTransaction_AccountCode ONAccountTransaction.AccountCode REORGANIZE
C. ALTER INDEX IDX_AccountTransaction_AccountCode ONAccountTransaction.AccountCode REBUILD
D. DROPが存在する場合のCREATE INDEX IDXAccountTransactionAccountCode ONAccountTransaction.AccountCode
Answer: B
Explanation:
Reorganize: This option is more lightweight compared to rebuild. It runs through the leaf level of the index, and as it goes it fixes physical ordering of pages and also compacts pages to apply any previously set fillfactor settings. This operation is always online, and if you cancel it then it's able to just stop where it is (it doesn't have a giant operation to rollback).
References:
https://www.brentozar.com/archive/2013/09/index-maintenance-sql-server-rebuild-reorganize/

NEW QUESTION: 2
You have invoices with distributions across primary balancing segments that represent different companies.
What feature should you use if you want the system to automatically balance your invoice's liability amount across the same balancing segments on the invoice distributions?
A. Subledger Accounting's Account Rules
B. Intercompany Balancing
C. Payables' Allow Reconciliation Accounting
D. Payable's Automatic Offset
E. Suspense Accounts
Answer: D

NEW QUESTION: 3
Jones, Smith, and Bay wanted to form a company called JSB Co. but were unsure about which type of
entity would be most beneficial based on their concerns. They all desired the opportunity to make taxfree
contributions and distributions where appropriate. They wanted earnings to accumulate tax-free.
They did not want to be subject to personal holding tax and did not want double taxation of income. Bay
was going to be the only individual giving management advice to the company and wanted to be a
member of JSB through his current company, Channel, InC. Which of the following would be the most
appropriate business structure to meet all of their concerns?
A. C corporation.
B. S corporation.
C. Limited liability partnership.
D. Proprietorship.
Answer: C
Explanation:
Choice "d" is correct. An LLP does not pay taxes on its earnings. Instead, the profits and losses flow
through to the partners as in a general partnership. The LLP files an informational tax return like that of a
general partnership. The partners may agree to have the entity managed by one or more of the partners.
A partner may be another entity.
Choice "a" is incorrect. A proprietorship by definition has only one owner, not three owners.
Choice "b" is incorrect. While an S corporation allows for the same treatment of its earnings and
distributions as in the facts, it is prohibited from having another company as an owner.
Choice "c" is incorrect. A C corporation pays its own taxes on its earnings, and any distributions to its
shareholders are again taxed at the shareholder level (known as "double taxation").

NEW QUESTION: 4
Which of the following is NOT a valid objective of Problem Management?
A. To minimise the impact of Incidents that can not be prevented
B. To restore service to a user
C. To manage Problems throughout their lifecycle
D. To prevent Problems and their resultant Incidents
Answer: B