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SAS 99 defines fraud as an intentional act that results in a material misstatement in financial statements. There are two types of fraud considered: misstatements arising from fraudulent financial reporting (e.g. falsification of accounting records) and misstatements arising from misappropriation of assets (e.g. theft of assets or fraudulent expenditures).
SQL/PSM (SQL/Persistent Stored Modules) is an ISO standard mainly defining an extension of SQL with a procedural language for use in stored procedures.Initially published in 1996 as an extension of SQL-92 (ISO/IEC 9075-4:1996, a version sometimes called PSM-96 or even SQL-92/PSM [2]), SQL/PSM was later incorporated into the multi-part SQL:1999 standard, and has been part 4 of that standard ...
For example, appending addresses with any phone numbers related to that address. Data cleansing may also involve harmonization (or normalization) of data, which is the process of bringing together data of "varying file formats, naming conventions, and columns", [ 2 ] and transforming it into one cohesive data set; a simple example is the ...
Pro*C (also known as Pro*C/C++) is an embedded SQL programming language used by Oracle Database DBMSes.Pro*C uses either C or C++ as its host language. During compilation, the embedded SQL statements are interpreted by a precompiler and replaced by C or C++ function calls to their respective SQL library.
SQL includes operators and functions for calculating values on stored values. SQL allows the use of expressions in the select list to project data, as in the following example, which returns a list of books that cost more than 100.00 with an additional sales_tax column containing a sales tax figure calculated at 6% of the price.
For example, a generic data model may define relation types such as a 'classification relation', being a binary relation between an individual thing and a kind of thing (a class) and a 'part-whole relation', being a binary relation between two things, one with the role of part, the other with the role of whole, regardless the kind of things ...
Each item becomes a field, and is displayed as a column in the table. For example, an Employees table might include fields such as Last Name and Hire Date. Specify primary keys – Choose each table's primary key. The primary key is a column, or a set of columns, that is used to uniquely identify each row. An example might be Product ID or ...
In computing, a materialized view is a database object that contains the results of a query.For example, it may be a local copy of data located remotely, or may be a subset of the rows and/or columns of a table or join result, or may be a summary using an aggregate function.