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1Z0-872 | MySQL 5 Developer Certified Professional(R) Part II

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1Z0-872 - MySQL 5 Developer Certified Professional(R) Part II - braindump

Vendor Oracle
Exam Number 1Z0-872
Exam Name MySQL 5 Developer Certified Professional(R) Part II
Questions 70 Q & A
Recent Update February 14, 2019
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1Z0-872 exam Dumps Source : MySQL 5 Developer Certified Professional(R) Part II

Test Code : 1Z0-872
Test Name : MySQL 5 Developer Certified Professional(R) Part II
Vendor Name : Oracle
Q&A : 70 Real Questions

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Oracle MySQL 5 Developer Certified

New Names for solar Certifications below Oracle | killexams.com Real Questions and Pass4sure dumps

Written by means of GoCertify body of workers posted: 01 September 2010

With the merger of solar certifications into the Oracle certification application, ailment all sun certifications for Java, Solaris, MySQL, and Open workplace have been renamed beneath the Oracle brand.

On September 1, 2010, Oracle integrated the latest certifications from sun Microsystems' certification application into the Oracle Certifed professional application as part of the acquisition of solar by way of Oracle. each and every sun certification became renamed to replicate the brand new Oracle branding, as mapped out beneath. The content of the connected assessments and scoring have been not changed.

start to: Java | Solaris | MySQL | OpenOffice

Java Certifications

customary solar nameNew Oracle nameSun certified Java associate Oracle licensed affiliate, Java SE 5/SE 6 solar licensed Java Programmer (SCJP) SE 5Oracle licensed skilled, Java SE 5 Programmer sun certified Java Programmer (SCJP) SE 6 Oracle licensed professional, Java SE 6 Programmer sun licensed Java Developer (SCJD) Oracle certified master, Java SE6 Developer solar licensed web component Developer (SCWCD) EE5 Oracle licensed expert, Java EE 5 net component Developer solar certified enterprise element Developer (SCBCD) EE5 Oracle licensed professional, Java EE 5 company component Developer solar certified Developer for Java internet functions 5 (SCDJWS) Oracle certified knowledgeable, Java EE 5 internet features Developer sun licensed commercial enterprise Architect (SCEA) EE5 Oracle licensed grasp, Java EE 5 enterprise Architect sun certified cell software Developer (SCMAD) Oracle certified expert, Java ME 1 cellular software Developer solar licensed JSP and Servlet Developer for the Java EE6 Platform Oracle licensed skilled, Java Platform, enterprise edition 6 JavaServer Pages and Servlet Developer sun certified EJB Developer for the Java EE6 Platform Oracle licensed expert, Java Platform, enterprise version 6 business JavaBeans Developer sun certified JPA Developer for the Java EE6 Platform Oracle certified professional, Java Platform, commercial enterprise edition 6 Java Persistence API Developer sun licensed Developer for the Java internet features for the Java EE6 Oracle certified professional, Java Platform, business edition 6 net capabilities Developer solar certified Developer for the JSF for the Java EE6 Platform Oracle licensed professional, Java Platform, commercial enterprise version 6 JavaServer Faces Developer sun licensed specialist for NetBeans IDE Oracle licensed knowledgeable, NetBeans integrated development ambiance 6.1 Programmer solar certified Integrator for id supervisor 7.1 This certification became retired through Oracle sun certified Java CAPS Integrator This certification changed into retired by way of Oracle  

Solaris Certifications

customary solar callNew Oracle nameSun certified Solaris associate (SCSAS) Oracle licensed associate, Oracle Solaris 10 operating gadget solar certified equipment Administrator (SCSA) for Solaris OS 10 Oracle certified professional, Oracle Solaris 10 gadget Administrator solar licensed community Administrator (SCNA) for Solaris OS 10 Oracle certified expert, Oracle Solaris 10 network Administrator solar licensed protection Administrator (SCSECA) for Solaris OS 10 Oracle certified skilled, Oracle Solaris 10 safety Administrator

MySQL Certifications

original sun callNew Oracle nameSun certified MySQL 5.0 Database Administrator (SCMDBA) Oracle licensed expert, MySQL 5.0 Database Administrator sun licensed MySQL 5.0 Developer (SCMDEV) Oracle certified professional, MySQL 5.0 Developer solar certified MySQL associate (SCMA) Oracle certified affiliate, MySQL 5.0/5.1/5.fiveSun licensed MySQL 5.1 Cluster Database Administrator (SCMCDBA) Oracle certified professional, MySQL 5.1 Cluster Database Administrator

OpenOffice Certifications

fashioned sun nameNew Oracle callSun certified OpenOffice.org Calc expertOracle licensed skilled, OpenOffice.org Calc solar licensed OpenOffice.org impress professionalOracle certified knowledgeable, OpenOffice.org provoke sun licensed OpenOffice.org writer specialistOracle licensed skilled, OpenOffice.org writer

The individual exams had been renamed as well, following the identical naming scheme. A pdf edition of this record that includes the examination names is accessible on Oracle's weblog.


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Many Java builders have no idea that comparable to Oracle's Java certification, there's additionally a Spring certification program, which certifies your self in your Spring framework skill.

there have been three Spring certifications purchasable previously, Spring expert certification exam, which certifies on your universal expertise about Spring framework, Spring net utility Developer exam, however now only one Spring professional certification examination continues to be

This certifies you about your Core Spring, Spring Boot, and Spring MVC knowledge, that are key for Java web application building with Spring.

past, SpringSource provides these certifications, however now, they're provided by means of Pivotal, the business at the back of the Spring framework.

one of the most explanation why many Java developers are not aware about Spring certification changed into the steep can charge of the Spring certification. past, it was completely for developers who enrolled in the costly, on-line Spring course from Pivotal.

The cost of the working towards became rather costly, if you have been to pay from your own pocket, it'll cost you around 3200 USD or round 50,000 INR, depending upon which training you take up India.

in case you evaluate this to a Java certification, which expenses round 246 USD, or not it's very costly, and because of that steep can charge for the Spring certification, many Java developers were now not eager to get certified, but things have changed now.

From tenth may also 2017, or not it's not mandatory to take Spring training for getting Spring licensed. that you could without delay buy the exam voucher, which charge round 200 USD on the Pivotal site and take the examination. if you move, you're going to develop into a Pivotal-licensed Spring developer.

The Spring certification examination is a pc-based mostly exam, and there are a total of 50 questions within the exam. you are going to get ninety minutes to answer them. A passing score is seventy six percent, which potential you deserve to answer 38 out of fifty questions appropriately — it truly is fairly excessive compared to different certifications.

however the decent issue is that you just don't seem to be required to write down code, which capability that the time disbursed is greater than sufficient to solve those questions. They primarily look at various your core concepts.

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which you can use these tests both for checking your capabilities in addition to for checking the quality of questions earlier than buying the full-length Spring examination simulator

right here is my assortment of one of the most choicest Spring Core expert Certification dumps and on-line apply tests that are available for free of charge.

1. David Mayer's Spring 5.0 Mock Questions (10 Questions)

here is probably the most most desirable free Spring mock checks purchasable on-line. It consists of 10 questions, which you're taking on-line in a time-based mostly check or you can down load PDF for offline reading. it will provide you with a good suggestion about the difficulty stage of the questions that you can expect within the true exam.

To be honest, there aren't many free observe exams accessible for Spring certifications. these few which can be found additionally would not have sufficient questions for follow; hence, if you're critical in regards to the Spring certification, I indicate you buy the complete edition of this exam, which includes 200 fantastic questions for Spring certification.

Image title

2. Java and Moies Spring four.2 Certification Questions (50 Questions)

here is one of the most ultimate free Spring certification checks obtainable presently. they have shared 50 sample questions for Spring Core 4.2 expert exam. The mock exam includes practice questions on all main subject matters; right here is the variety of questions for every theme:

  • Container (13)
  • check (5)
  • AOP (10)
  • records access (5)
  • Transactions (5)
  • Spring MVC (3)
  • Spring security (3)
  • Remoting (2)
  • JMS (2)
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    MySQL founder’s newest MariaDB free up takes “enterprise” features open-source | killexams.com Real Questions and Pass4sure dumps

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  • MontyProgram AB, the business formed by means of MySQL creator Michael "Monty" Widenius in the wake of his ruin with sun Microsystems, has launched the newest edition of MariaDB, a “drop-in substitute” for MySQL built on the MySQL 5.5 codebase. MariaDB 5.5.23, which in accordance with developer Colin Charles has "1.5 million extra strains of code compared to MySQL," pushes forward the development of an open-source database with aspects that goal to match those of Oracle’s business-only MySQL releases.

    Widenius, who lives in Helsinki, left sun in 2009 when he became upset with the approach the company became taking to MySQL. considering the fact that then—and exceptionally after sun’s acquisition by means of Oracle—tons of the MySQL development group has left to be a part of Widenius’ enterprise, or to work on one of the different "forks" of the MySQL code line, including Brian Aker’s Drizzle and Peter Zaitsev’s Percona. SkySQL, an organization made up generally of former MySQL AB personnel, changed into launched to offer aid for MariaDB, MySQL, and Drizzle for these disenchanted with Oracle’s new licensing model. Oracle has persevered construction of MySQL, however stirred discontent in the MySQL group when the enterprise shifted the construction model far from a fully open-supply strategy to an "open core," with new commercial enterprise features provided beneath a industrial license simplest.

    one of the vital new facets in MariaDB reflect those brought in Oracle’s industrial releases of MySQL enterprise. for instance, MariaDB 5.5 includes a plug-in to enable customer authentication through Pluggable Authentication Modules (allowing clients or purposes to make use of light-weight listing entry Protocol (LDAP) or other authentication techniques as credentials for entry instead of a password kept within the database) and a excessive-performance thread pool to assist keep server efficiency with tremendous numbers of connected purchasers.

    one of the vital different high efficiency facets have been "developed for a very gigantic social networking web site," in line with the company, together with a non-blocking off client library that allows for applications to run multiple parallel connections to one or more databases—for initiatives like information merges across "shard" databases in very gigantic database implementations. There are also other aspects geared toward developers of geospatial purposes in line with the Open Geospatial Consortium’s OpenGIS necessities.

    The reliable unencumber of MariaDB can also be downloaded from Mariadb.org.

    update: prior models of MariaDB have also gotten update, as Widenius stated in his weblog, as a result of "we discovered a really serious protection difficulty in all recent MariaDB / MySQL releases and we strongly suggest everybody to upgrade to one of the crucial above releases ASAP." The vulnerability become also mentioned to Oracle, and Widenius expects that Oracle will additionally soon subject a MySQL replace.


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    MySQL 5 Developer Certified Professional(R) Part II

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    FOSTER SCHOOL OF BUSINESS ACCOUNTING | killexams.com real questions and Pass4sure dumps

    ACCOUNTING

     | Glossary UW Bothell Course Descriptions UW Tacoma Course Descriptions

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    ACCTG 199 Accounting for Problem Solving (2, max. 4)Supplementary lectures, discussions, and problem- solving sessions in introductory accounting. Enrollment priority to EOP students and others by permission. Credit may not be applied to fulfill specific program requirements. Corequisite: ACCTG 215. Credit/no-credit only. Offered: AWSp.View course details in MyPlan: ACCTG 199

    ACCTG 215 Introduction to Accounting and Financial Reporting (5)Nature and social setting of accounting; uses of accounting information; introduction of basic accounting concepts and procedures; interpretation of financial statements. May not be repeated. Offered: AWSpS.View course details in MyPlan: ACCTG 215

    ACCTG 219 Essentials of Accounting (4)Provides an introduction to basic accounting principles and procedures; use of accounting information to make decisions from the perspective of both external investors and internal managers. Cannot be taken for credit if ACCTG 225 has been completed for credit.View course details in MyPlan: ACCTG 219

    ACCTG 225 Fundamentals of Managerial Accounting (5)Analyses and evaluation of accounting information as part of the managerial process of planning, decision making, and control. Concentrates on information useful to enterprise managers. Prerequisite: ACCTG 215; ECON 200; may not be repeated. Offered: AWSpS.View course details in MyPlan: ACCTG 225

    ACCTG 275 Accounting and Finance Essentials (3) QSR PapermanExplores the economic foundations of accounting systems. Discusses the short-term and long-term implications of using accounting information to evaluate performance, create budgets, and analyze financial statements. Not open for credit to students pursuing a business degree. Offered: Sp.View course details in MyPlan: ACCTG 275

    ACCTG 301 Intermediate Accounting I (4)Concepts and principles of financial accounting. Analysis of controversies and problems related to the measurement of enterprise income and asset and liability valuation. Prerequisite: minimum grade of 2.0 in ACCTG 225; may not be repeated. Offered: AWSpS.View course details in MyPlan: ACCTG 301

    ACCTG 302 Intermediate Accounting II (4)Concepts and principles of financial accounting. Analysis of controversies and problems related to the measurement of enterprise income and asset and liability valuation. Prerequisite: minimum grade of 2.0 in ACCTG 301; minimum grade of 2.0 in B CMU 301; may not be repeated. Offered: AWSp.View course details in MyPlan: ACCTG 302

    ACCTG 303 Intermediate Accounting III (4)Concepts and principles of financial accounting. Analysis of controversies and problems related to the measurement of enterprise income and asset and liability valuation. Prerequisite: minimum grade of 2.0 in ACCTG 302; may not be repeated. Offered: AWSp.View course details in MyPlan: ACCTG 303

    ACCTG 311 Cost Accounting (4)Introduction to the theory of cost accounting; job order, process, and standard cost systems; overhead accounting; problems in accumulation and allocation of costs; decision making with cost data. Prerequisite: minimum grade of 2.0 in ACCTG 225; may not be repeated. Offered: AWSpS.View course details in MyPlan: ACCTG 311

    ACCTG 320 Introduction to Accounting Information Systems (4)Concepts of accounting information systems in organizations. Processes of analyzing and designing accounting information systems, with emphasis on those using computer facilities. Internal controls and auditing considerations. Prerequisite: minimum grade of 2.0 in ACCTG 225; I S 300 which may be taken concurrently; may not be repeated. Offered: AWSpS.View course details in MyPlan: ACCTG 320

    ACCTG 321 Tax Effects of Business Decisions (4)Issues in taxation, including tax considerations in business decision making, tax effects of business transactions, taxation of compensation, fringe benefits, capital gains, fixed asset transactions, disposition of business distribution from corporations. Prerequisite: minimum grade of 2.0 in ACCTG 301; may not be repeated. Offered: AWSpS.View course details in MyPlan: ACCTG 321

    ACCTG 411 Auditing Standards and Principles (4)Intensive introduction to the attest function in society today. The environment, the process, and the report of the public auditor are analyzed. Potential extensions of the attest function are examined. Prerequisite: minimum grade of 2.0 in ACCTG 303; 2.0 in ACCTG 320; may not be repeated. Offered: AWSpS.View course details in MyPlan: ACCTG 411

    ACCTG 440 Accounting and Financial Management Decisions (4)Business financial planning with an emphasis of the role of accounting information in financial decisions. Topics include the accounting and finance aspects of business valuation, short and long term financing, short and long term investments, alternative types of debt and equity financing, and related topics. Prerequisite: minimum grade of 2.0 in ACCTG 303; 2.0 in ACCTG 311; 2.0 in ACCTG 321; FIN 350; may not be repeated. Offered: AWSp.View course details in MyPlan: ACCTG 440

    ACCTG 450 Business Taxation (4)Issues of taxation for entities other than individuals, including corporations, subchapter S corporations, partnerships, estates, and trusts. Includes corporate distributions, liquidations, and reorganizations. Prerequisite: minimum grade of 2.0 in ACCTG 321; may not be repeated. Offered: WSp.View course details in MyPlan: ACCTG 450

    ACCTG 471 Forensics and Ethical Decision Making in Accounting (4)Provides a comprehensive introduction to the concepts and techniques of forensic accounting and ethical decision making in accounting. Prerequisite: ACCTG 225; MGMT 200; either QMETH 201, IND E 315, MATH 390/STAT 390, Q SCI 381, PSYCH 315, PSYCH 318, SOC/STAT/CS&SS 221, STAT 220, or STAT 311.View course details in MyPlan: ACCTG 471

    ACCTG 480 Accounting for Not-for-Profit Organizations (4)Fund and budgetary accounting as applied to public sector organizations, such as governments, foundations, hospitals, and colleges. Prerequisite: minimum grade of 2.0 in ACCTG 302; may not be repeated. Offered: WSp.View course details in MyPlan: ACCTG 480

    ACCTG 485 Advanced Financial Accounting (4)Accounting for partnerships, accounting for business combinations, parent-subsidiary and branch relationships, foreign exchange. Prerequisite: minimum grade of 2.0 in ACCTG 303; may not be repeated. Offered: A.View course details in MyPlan: ACCTG 485

    ACCTG 490 Special Topics in Accounting (1-6, max. 12)Special topics of current concern to faculty and students. Offered only when faculty is available and student interest is sufficient. Class is announced in advance of scheduled offerings.View course details in MyPlan: ACCTG 490

    ACCTG 495 Accounting Internship (1-4, max. 8)One quarter's internship with a certified public accounting firm, industrial organization, or government agency. Prerequisite: ACCTG 301. Credit/no-credit only. Offered: AWSpS.View course details in MyPlan: ACCTG 495

    ACCTG 499 Undergraduate Research (1-6, max. 9)Arranged and supervised by individual members of the faculty.View course details in MyPlan: ACCTG 499

    ACCTG 500 Financial Accounting (4)Introduction to concepts and procedures underlying determination and presentation of information for financial decisions by investors and other decision makers outside the business enterprise. Study of problems of valuation, income determination, and financial reporting.View course details in MyPlan: ACCTG 500

    ACCTG 501 Managerial Accounting (4)Study of the generation and the use of accounting information within the firm for purposes of planning and controlling operations. Topics covered include cost concepts, responsibility accounting systems, cost control, and the use of accounting information in short- and long-term management decision problems. Prerequisite: ACCTG 500.View course details in MyPlan: ACCTG 501

    ACCTG 502 Financial Reporting and Analysis (4) F. HodgeProvides students with an understanding of the numbers side of business. Students will learn how to use financial information in real-life management situations to impact business decisions. Offered: A.View course details in MyPlan: ACCTG 502

    ACCTG 503 Introduction to Accounting for Managers (4)Provides potential managers with a basic knowledge of financial and managerial accounting. Focuses on the use, not the preparation, of accounting information. Examples presented for a variety of for-profit and nonprofit organizations.View course details in MyPlan: ACCTG 503

    ACCTG 505 Intensive Analysis of Accounting Principles and Practices (26)Covers the subjects in the required core for undergraduate accounting majors: intermediate accounting, advanced accounting, cost accounting, auditing, and tax accounting. Credits do not count toward MBA degree. Prerequisite: ACCTG 215 and ACCTG 225 or equivalent, or permission of instructor.View course details in MyPlan: ACCTG 505

    ACCTG 506 Intensive Analysis of Accounting Principles and Practices I (10)First of an intensive three-course program. Emphasizes the practical application of accounting concepts in a business setting. Credits do not count toward MBA degree. Prerequisite: ACCTG 215; ACCTG 225 or equivalent, or permission of instructor. Offered: A.View course details in MyPlan: ACCTG 506

    ACCTG 507 Intensive Analysis of Accounting Principles and Practices II (8)Second of an intensive three-course program. Covers the third part of financial accounting, accrual-based financial statements, and cost accounting for decision-making. Credits do not count toward MBA degree. Prerequisite: ACCTG 506. Offered: W.View course details in MyPlan: ACCTG 507

    ACCTG 508 Intensive Analysis of Accounting Principles and Practices III (8)View course details in MyPlan: ACCTG 508

    ACCTG 510 Introduction to Financial Statement Analysis (4)Extension of the core financial accounting material, focusing on the use of financial statements to assess the financial position and prospects of companies. Examines the critical financial reporting issues that influence interpretation of financial statements. Prerequisite: either B A 500, ACCTG 500, or permission of instructor.View course details in MyPlan: ACCTG 510

    ACCTG 511 Advanced Financial Statement Analysis (4)Covers accounting issues related to firm valuation and use of financial statement information to assess the risks and rewards of various firm strategies. Prerequisite: ACCTG 510 or permission of instructor.View course details in MyPlan: ACCTG 511

    ACCTG 513 Tax Effects of Business Decisions (4)Importance of tax considerations in making business decisions. Covers regulatory and economic impacts of the U. S. tax system. Prerequisite: either B A 500, ACCTG 500, or permission of instructor.View course details in MyPlan: ACCTG 513

    ACCTG 515 Problems in Managerial and Cost Accounting (4)Extension of the core management accounting material. Uses cases and discussion to analyze costing techniques, use of accounting data in planning and evaluation of managerial performance, and use of accounting data in short-run and long-run decisions. Prerequisite: either B A 502, ACCTG 501, or permission of instructor.View course details in MyPlan: ACCTG 515

    ACCTG 520 Accounting, Audit and Assurance Regulation (4)Examines important regulatory issues in accounting, auditing, and assurance. Prerequisite: Enrollment in MPAcc program or by permission of the MPAcc Program Office. Offered: A.View course details in MyPlan: ACCTG 520

    ACCTG 521 Advanced Cases in Assurance Services (4)Advanced case studies for professional accountants focusing on current issues and the use of analytical tools with real-world applications in audit and assurance settings. Prerequisite: Enrollment in MPAcc program or by permission of the MPAcc Program Office.View course details in MyPlan: ACCTG 521

    ACCTG 522 Data Analytics for Professional Accountants (4)Application of data analytics concepts and techniques for professional accountants, with real-world applications in audit, assurance, and advisory settings. Prerequisite: Enrollment in MPAcc program or by permission of the MPAcc Program Office.View course details in MyPlan: ACCTG 522

    ACCTG 523 Advanced Financial Statement Analysis (4)Advanced traditional and data-driven analysis of financial statements from a user perspective with real-world applications for professional accountants. Prerequisite: Enrollment in MPAcc program or by permission of the MPAcc Program Office.View course details in MyPlan: ACCTG 523

    ACCTG 524 Individual Taxation (4)Political, economic, and social forces influencing federal income taxation, role of taxation in personal decisions. Coverage of individual tax matters, including business and investment income, business and personal deductions, property transactions, and tax issues of employees.View course details in MyPlan: ACCTG 524

    ACCTG 525 Business and International Taxation (4)Issues of taxation for entities other than individuals, including corporations, subchapter S corporations, partnerships, estates, and trusts. Includes corporate distributions, liquidations, and reorganizations. International dimensions of business taxation introduced. Prerequisite: ACCTG 524.View course details in MyPlan: ACCTG 525

    ACCTG 526 Advanced Accounting Codification Research (4)Advanced research and application of the codification for complex accounting issues for public companies including tax, consolidation, and recent / or announced accounting standard changes. Prerequisite: Enrollment in MPAcc program or by permission of the MPAcc Program Office.View course details in MyPlan: ACCTG 526

    ACCTG 527 Communications in Professional Accounting (4)Development of communications skills for professional accountants, including effective written and oral skills with a focus on real-world settings in audit, assurance, and advisory services. Prerequisite: Enrollment in MPAcc program or by permission of the MPAcc Program Office.View course details in MyPlan: ACCTG 527

    ACCTG 528 Advanced Cases in Accounting Advisory (4)Project-based learning involving real-world applications of contemporary problems in accounting advisory settings using innovative analytical tools and data-driven research techniques. Prerequisite: Enrollment in MPAcc program or by permission of the MPAcc Program Office.View course details in MyPlan: ACCTG 528

    ACCTG 529 Business Ethics and Law for Accountants (4)Explores basic legal and ethical principles underlying the practice of accounting. Special attention devoted to identifying legal and ethical issues as they arise in commercial and professional accounting contexts. Prerequisite: Enrollment in MPAcc program or by permission of the MPAcc Program Office.View course details in MyPlan: ACCTG 529

    ACCTG 530 Tax Issues in Property Ownership (4)Analysis of gain and loss realization, recognition, and characterization of such. Detailed exploration of statutory and case law regarding acquisition, ownership, and disposition of assets. Treatment of capital and ordinary gains and losses. Timing issues regarding deferral transactions and installment reporting are analyzed. Prerequisite: undergraduate accounting concentration or equivalent.View course details in MyPlan: ACCTG 530

    ACCTG 531 Timing and Periods of Taxation (3)Analysis of the cash and accrual methods of accounting, choice of taxable period and multi-period transaction analysis. Consideration of statute of limitations and mitigation thereof. Details of passive activity losses. Prerequisite: undergraduate accounting concentration or equivalent.View course details in MyPlan: ACCTG 531

    ACCTG 532 Data Analytics for Tax Accountants (2) H. MamaniIntroduction to data analytics concepts and techniques for tax accountants. Emphasis on data visualization. Offered: A.View course details in MyPlan: ACCTG 532

    ACCTG 533 Procedural and Policy Issues (4)Analysis of the procedures of federal taxation: assessment, collection, and refund claims. Detailed exploration of the rules governing the statute of limitations and the mitigation thereof. An introduction to tax policy considerations is given. Tax penalties are explored. Prerequisite: undergraduate accounting concentration or equivalent.View course details in MyPlan: ACCTG 533

    ACCTG 534 Fundamentals of Corporate Taxation (3)Detailed analysis of contribution of assets to corporations. Calculation of recognized gains and basic effects of asset contributions. Treatment of income and deduction items of corporate operations. Analysis of distribution of assets to shareholders with respect to their stock. Prerequisite: undergraduate accounting concentration or equivalent.View course details in MyPlan: ACCTG 534

    ACCTG 535 Advanced Issues in Corporate Taxation (4)A continuation of ACCTG 534. Fundamentals of moving assets out of and within corporate solution. Basics of corporate reorganizations: acquisitive and divisive. The details of the election to obtain (or avoid) the Section 338 election are explored in detail. Prerequisite: undergraduate accounting concentration or equivalent; ACCTG 534 or permission of instructor.View course details in MyPlan: ACCTG 535

    ACCTG 536 Tax Provisions (3)Examines the components of corporate income tax provisions. Topics include the current and deferred provision, balance sheet and income statement impacts, rate reconciliations, and audit documentation and standards. Prerequisite: undergraduate accounting concentration or equivalent; ACCTG 535 or permission of instructor.View course details in MyPlan: ACCTG 536

    ACCTG 537 Income Taxation of Conduits I (3)Tax consequences to owners and entity from formation, operation, distributions from, and liquidation of partnerships and S corporations. Study of taxable and tax-free formations, nature of "bottom line" income and separately stated items, changes to owners' tax basis, basics of non-liquidating and liquidating distributions. Prerequisite: undergraduate accounting concentration or equivalent. Offered: W.View course details in MyPlan: ACCTG 537

    ACCTG 538 Income Taxation of Conduits II (3)A continuation of ACCTG 537. Study of complex issues in partnership and S corporation taxation. Substantial portion involves resolving case studies to improve analytic skills and interrelate partnership and S corporation planning issues. Sections 751(b) and 736 examined in detail. Prerequisite: undergraduate accounting concentration or equivalent; ACCTG 537 or permission of instructor.View course details in MyPlan: ACCTG 538

    ACCTG 539 Tax Research and Decision Making (4)Decision-making processes in relation to problems of taxation. Tools of tax analysis and research and the communication of conclusions flowing from professional tax work. Role of the professional accountant in client business transactions and in negotiations with taxing authorities is highlighted and simulated on the basis of actual case histories. Prerequisite: undergraduate accounting concentration or equivalent.View course details in MyPlan: ACCTG 539

    ACCTG 540 Ethics and Communications for Taxation Professionals (4)Focuses on ethics and internal communications in accounting settings. Evaluation of the ethics of difficult tax questions and practice communicating explanations and recommendations to colleagues and managers.View course details in MyPlan: ACCTG 540

    ACCTG 541 Communications for Taxation Professionals II (4)Introduction to the communications forms and to practices of professional accountants and accounting managers. Development of effective written and oral skills employed in accounting presentations, such as audit reports and consultants' reports. Study of results of organizational communications research applicable to accounting firms and/or units within firms. Prerequisite: undergraduate accounting concentration or permission of instructor.View course details in MyPlan: ACCTG 541

    ACCTG 542 Communications for Taxation Professionals III (4)Development of oral and written skills associated with the tax accountant's role as a client advocate. Develop communication production related to the various stages of a tax case. Prerequisite: ACCTG 541.View course details in MyPlan: ACCTG 542

    ACCTG 543 Income Taxation of Trusts and Estates (3)Development of fundamental skills regarding income taxation of trusts and estates. Calculation of distributable net income and the distribution deduction for the fiduciary entity. Basic analysis of the throwback rules. Case studies. Prerequisite: undergraduate accounting concentration or equivalent.View course details in MyPlan: ACCTG 543

    ACCTG 545 State and Local Tax Issues (4)Focuses on state and local tax issues such as multi-state tax treaties, sales taxes, nexus, taxes on gross receipts, and apportionment. Prerequisite: Undergraduate accounting concentration or equivalent.View course details in MyPlan: ACCTG 545

    ACCTG 547 Estate and Gift Taxation (3)Development of fundamental knowledge of the unified transfer tax on the transfer of property from one person to another. Calculation of gross estate, adjusted gross estate, and taxable estate. Calculation of gift and estate taxes owing. Discussion of estate planning concepts. Prerequisite: undergraduate accounting concentration or equivalent.View course details in MyPlan: ACCTG 547

    ACCTG 548 Speaker Forum-Tax (3)Covers topics such as state and local taxation, international taxation, interperiod tax allocation, qualified and nonqualified stock options, the R&D credit, and IRS audit issues presented by practicing professionals in the industry.View course details in MyPlan: ACCTG 548

    ACCTG 549 International Tax Issues (4)Covers international tax concepts including the foreign tax credit, international tax ownership structures, permanent establishments, income sourcing rules, and international tax treaties.View course details in MyPlan: ACCTG 549

    ACCTG 564 Governmental Accounting (4)Budgetary and financial accounting/reporting as applied at the state, local, and special-purpose governments; financial accounting and reporting for not-for-profit organizations.View course details in MyPlan: ACCTG 564

    ACCTG 566 Issues in International Accounting (4)Insights into the conceptual, managerial, professional, and institutional issues of international accounting. Focus on current topics in international accounting and on the cultural, managerial, and governmental forces that shape both internal and external accounting in specific countries.View course details in MyPlan: ACCTG 566

    ACCTG 575 Internship (14)Professional internship in graduate accounting program. Cannot be taken for credit if ACCTG 577 is taken for credit. Prerequisite: Enrollment in MPAcc program or by permission of the MPAcc Program Office.View course details in MyPlan: ACCTG 575

    ACCTG 576 Experiential Learning Project (2)Written communication describing experiences learned in the MPAcc internship or MPAcc Independent research project. Prerequisite: Enrollment in MPAcc program or by permission of the MPAcc Program Office.View course details in MyPlan: ACCTG 576

    ACCTG 577 Independent Research Project (2-8)Independent research on a topic of contemporary interest to the accounting profession. Cannot be taken for credit if ACCTG 575 is taken for credit. Prerequisite: Enrollment in MPAcc program or by permission of the MPAcc Program Office.View course details in MyPlan: ACCTG 577

    ACCTG 579 Special Topics in Accounting (2/4, max. 12)Accounting topics of current concern to faculty and students. Offered only when faculty are available and sufficient student interest exists. Seminar content announced in advance of scheduled offering. Prerequisite: permission of instructor.View course details in MyPlan: ACCTG 579

    ACCTG 580 Doctoral Seminar: Introduction to Accounting Research (4)Examination of research problems and techniques in accounting. Interdisciplinary nature of accounting research emphasized. Work in finance, economics, and psychology used to develop current trends in accounting research. Prerequisite: doctoral student status.View course details in MyPlan: ACCTG 580

    ACCTG 581 Doctoral Seminar in Managerial Accounting (4)Critical examination of conceptual and practical issues of cost and managerial accounting. Specific topics may change from quarter to quarter, and they include application of behavioral, quantitative, and economic models to managerial accounting problems. Prerequisite: ACCTG 511 or permission of instructor.View course details in MyPlan: ACCTG 581

    ACCTG 582 PhD Research Seminar: Introduction to Selected Research Topics (4)Introduces first-year and second-year accounting PhD students to the research areas and methodologies of the current account faculty. Research areas include financial, managerial, audit, and tax. Research methodologies include analytical, archival, experiments, and surveys.View course details in MyPlan: ACCTG 582

    ACCTG 596 Doctoral Seminar in Financial Accounting Research (4)Review and critical analysis of research strategies and methods applied to problems in financial reporting practice and financial accounting standard setting. Prerequisite: doctoral student status and ACCTG 580 or equivalent or permission of graduate office.View course details in MyPlan: ACCTG 596

    ACCTG 597 Doctoral Seminar in Managerial Accounting Research (4)Critical analysis of current managerial accounting research, both published and unpublished. Prerequisite: doctoral student status and ACCTG 581 or equivalent or permission of graduate office.View course details in MyPlan: ACCTG 597

    ACCTG 599 Doctoral Seminar in Accounting (1, max. 12)Study and research in advanced topics of accounting. Generally concerned with unpublished areas of research as well as research methodology and philosophy. Conducted by departmental faculty and occasional distinguished visiting faculty. Prerequisite: doctoral student status.View course details in MyPlan: ACCTG 599

    ACCTG 600 Independent Study or Research (*-)View course details in MyPlan: ACCTG 600


    Running Linux Apps on Windows (and other stupid human tricks) Part I | killexams.com real questions and Pass4sure dumps

    At the Microsoft Build 2016 conference last week, Microsoft announced the ability to run Ubuntu Linux binaries on Windows 10. There’s a good article by Steven J. Vaughan-Nichols describing the announcement. So, yes, pigs really do fly.

    There is, however, a history of a previous way of accomplishing something amazingly similar that has remained so unremarkable in its passing that even Microsoft appears to have forgotten its own history. It was important enough to a group of us that I wanted to set it all down as I best remember it.

    The Idea

    “I know where we can get the people,” I said.

    Doug smiled and said, “I know where we can get the money.”

    It’s Spring 1995. Windows NT was the new [real] operating system from Microsoft replacing the highly successful program-loader-with-a-GUI that was Windows 95. I had just come from being an expert witness in a U.S. government bid protest on whether or not the Windows NT POSIX subsystem did or did not fulfill the U.S. government requirements of a POSIX operating system. I knew where its edges were, but I also now understood the potential to make it so much more useful.

    Walli’s First Law of Applications Portability: Every useful application outlives the platform on which it was developed and deployed.

    I coined the First (and Second) Laws of Applications Portability in the mid-1990s. I spent the 1980s rewriting working applications from platform to platform and architecture to architecture. There had to be a better way, and that’s what had attracted me to the IEEE POSIX and ANSI C standards in 1989.

    Now, six years later, what if you could properly port all of your business-critical UNIX applications to Windows NT and have them behave with absolute fidelity? And by port, I mean type “make” at the command line and fiddle a bit in an afternoon, not rewrite the application over months of time to Win32. What if you no longer had to buy and maintain outrageously priced hardware from the UNIX system vendors, but could buy PC-class hardware? Microsoft was on an explosive growth curve and Windows NT was a proper operating system. Linux was still very much in its infancy and a long way from being proven. The UNIX Systems Labs v. Berkeley Software Design lawsuit had put a chill over the BSD community.

    Doug and I had both recently left Mortice Kern Systems, building the UNIX tools for DOS and Windows, and delivering a POSIX standard shell and utilities across diverse operating systems (e.g. VMS, MVS, HPE/iX, CTOS, … and Solaris). I was consulting at the time and had just finished writing a book for X/Open on porting UNIX applications to the newly minted Single UNIX Specification, a kitchen sink superset of the IEEE/ISO POSIX standards.

    Doug and I met at a reception at the Spring 1995 Uniforum trade show in Dallas. The back-of-a-napkin plan still looked coherent in the cold light of dawn and over the next few months we turned it into a real plan for a startup to allow us to port UNIX applications to Windows NT. I’d been part of the IEEE and ISO POSIX standards community for about six years. It was time to put my money where my mouth was.

    By September, we had been through the grinder of pitching investors to no avail. We still believed in the idea, and six of us bootstrapped the company along with a proper “friends-and-family Series A”. We signed a rather unique source license agreement with Microsoft, and we were away!

    The Architecture

    The Windows NT architecture was essentially a kernel, a collection of functional subsystems (I/O, Security, etc.), and a set of environment subsystems (Win32, POSIX, and originally an OS/2 one). At the time it ran on Intel (IA-32), MIPS, DEC Alpha, and PPC.

    An old OpenNT/Interix architecture diagram (c. 1998)

    Every application process ran as a client of an environment subsystem that provided the system services interface. The OS services were then provided by the underlying functional subsystems via a fast local message passing system provided by the kernel. Each environment subsystem was its own executable and ran as a separate kernel process. The NT kernel interface had sufficient granularity that it could be anything. A user would see a desktop full of applications without needing to understand which app was running on what environment subsystem. NTFS could provide UNIX file system semantics so there was one coherent file system under the covers, (i.e., no pretending to be UNIX with a Win32 view of the filesystem, or large Win32 file “container” pretending to be a UNIX file system).

    OpenNT (our product) was a replacement POSIX environment subsystem, providing much more of the system service interface of a UNIX system than was captured in the original Microsoft POSIX subsystem. The original was designed to survive the U.S. government certification process. We started with the 4.4BSD-Lite distribution as our porting base, because that was the source code USL said was free of their taint. (We of course started with the CD distribution created by O’Reilly & Associates.)

    The Early Startup

    We launched OpenNT 1.0 at the Spring 1996 Uniforum trade show at Moscone in San Francisco. We had good press. (Here’s an old GCN article from our launch.) We had running product. We could demonstrate early porting capabilities. A number of the investors who had previously told us “we weren’t going to make anyone rich” called us back, and we did our first round of formal VC money by May 1996. (US$2.2M was a reasonable amount of money in 1996.)

    We could add staff now that we had a bit of funding. We could be a real company instead of six people running as fast as we could in our respective home offices, most of us still consulting on the side.

    As fast as we added new kernel functionality we would port the next level of utilities to the product. BSD sockets were the first big addition, and it wasn’t terribly long before we had the Apache web server up and running our company website. (The Win32 version of Apache was still a slow, awkward rewrite.) One of the fun things we discovered in those early days was the Windows subsystem could crash, but our subsystem was still happily ticking away running the company website. Our performance numbers were also solid as our subsystem wasn’t carrying around the weight of the Win32 subsystem.

    We entered our first acquisition discussion a few months after the first round of investment. Citrix was interested. (This was in the WinFrame days.) Our new board thought we should let this play a little longer as we were just getting going. We walked away. We even thought we dodged a bullet for a while as the Citrix stock would collapse in value to cash reserves not too long after discussions fell apart. Rumors of their demise were apparently exaggerated.

    “Open Source” Before the Definition

    This was all taking place in a world without the definition of “open source software.” As a set of developers, we were essentially responsible for our own legal due diligence. There just weren’t that many “open source” savvy lawyers in the mid-to-late 1990s. Every OpenNT developer understood the ramifications of the GPL. While über-conservative lawyers at large software companies might well fret about the legal ambiguity of some clauses, the average developer could read and understand the collaborative intent and reciprocity of the license pretty quickly.

    Every OpenNT developer knew that before bringing software from outside the company into the product, they needed to get approval from management, which meant me and the core senior developers who had lived in this space for a while. We always took the most conservative interpretation. We had already seen what USL did to our friends at BSDi with a lawsuit.

    We did check licenses from time to time with our external counsel. But developers need passing familiarity with the licenses and copyright anyway, so we could do a lot of the work from an architectural point of view prior to involving lawyers to both expedite the conversation and save on legal costs. Few startup companies have the legal exposure of Microsoft and require that level of legal due diligence before developers touch code.

    Mortice Kern Systems was just up the road from us in Waterloo, and although we considered our product to be in a different space from theirs (we were about applications migration and they were the UNIX tools on Windows), we didn’t want claims of source code infringement as many of us had worked there. We were rigorous in our source code management so as to be able to demonstrate code pedigree and cleanliness should the need arise.

    We also had the Free Software Foundation looking over our shoulder. They would have loved for us to have mistakenly introduced software covered by the GPL into the Windows code base. Our survival as a start-up depended upon the Microsoft license. Once inside Microsoft after the acquisition, we were even more careful, because we then had the ultra-conservative Microsoft legal team looking over our shoulders as well. We had email discussions twice with the FSF when we received notification that we hadn’t yet published our changes. There was always a latency in our making the code available while trying to get the product out the door. (In the late 1990s the FSF still required we supply CDROMs with the source. Simply publishing on the web was not sufficient.)

    The FSF maintained the inbound contribution assignments for gcc. I signed these assignments twice for the work of my compiler developer, once as vice president, R&D at Softway Systems (our company), and once as the product unit manager at Microsoft. You can imagine the legal oversight I had the second time from Microsoft Legal and Corporate Affairs. They even added a small change that was accepted to the assignment to the FSF.

    The Business Economics of Open Source (with a gcc example)

    I still don’t believe there’s an “open source software” business model per se, but the benefits of using liberally licensed collaboratively developed software in our software business were clear. We gained huge advantage in time to market. The code was robust; it had stood the test of time and real-world honing across a host of architectures. The engineering economics of collaboration were compelling. We were never unclear about our product value proposition in relation to the software projects we used and to which we contributed.

    We didn’t just take from the community, but engaged with different communities appropriately. We worked a lot of standards-related changes back to the pdksh team, had a developer that still maintained the ex/ed editors, and worked with the gcc community to contribute our changes and bug fixes back. This is obviously not the same level of business engagement as MySQL running its community around its own projects and products, or Red Hat and its engagement with the Linux community. At the time we had different goals and requirements. As a small company, we made small contributions.

    gcc is an interesting example of our use of open source from a community engagement and economics perspective, as well as how to think about technical architecture versus license obligations. First let’s look at the community economics.

    When you download gcc from the web, it’s a bundle of the compilers, linker, binary formats library, assembler, and debugger all in one tidy package. Our compiler developer was an 18-year veteran in compilers and operating systems (formerly of HP) and they made a coherent set of changes to the tools to get them to behave properly developing debuggable executables for the OpenNT subsystem. When we began to contribute changes back, we discovered FIVE different communities hiding behind that single download with varying degrees of interest in accepting our changes. It was quite the negotiation.

    In the end, we tried to hire Cygnus (as the gcc experts of the day) to make/facilitate the changes, but in the late ’90s this would have cost US$100K+ and they couldn’t start for at least 14 months as they were so backed up with work. (This was prior to their acquisition by Red Hat.) We finally hired Ada Core Technologies, as they too employed a primary committer on parts of gcc that could best facilitate a set of changes across the tool set back into the core. It was considerably less expensive and they could begin immediately.

    Second, the gcc compiler provided technical architecture versus license obligation challenges that might be subtle for some. We used gcc to build our own world (with the exception of the subsystem), because the gcc compiler in those days was better than the Microsoft compiler, and we needed to use gcc if we were to use gdb. (An artifact of the environment subsystem world in the late 1990s meant we could not use Visual Studio and its debugger.) Because using the gcc headers and libraries would have effectively attached the GPL to our own programs, we used the gcc compiler in conjunction with our own libraries (derived from the Microsoft C library) and our own headers. (We had a lot of experience building standards-based portability headers.)

    Our willingness to work with the GPL and to use the GPL in conjunction with any of our code made us cautious. We had the Microsoft asset we were required to protect, and we also wanted any code we contributed into community to be planned and not simply through the license obligations.

    Recognize that none of these contributions back to the community were out of altruism, especially considering the cost in engineering time for both us and hiring ACT developers. This was a deliberate business/engineering decision. We wanted the engineering expediency of working in a collaborative world. Despite the initial time to market advantage of using open source, if we had continued to live on our own code fork our team would need to make months of changes when a new version of gcc came out, rather than a few weeks of changes if the OpenNT-related contributions were accepted.

    This is the economic strength of the open source collaborative development world — you are distributing the cost of maintenance and development across a number of players, while improving the software’s robustness through a test bed of users stretching the software in new ways. Everybody wins. When compared to developing and maintaining a compiler from scratch, which was neither a core competency (despite our talent), nor the primary value proposition to our customers, our investment was still cheap. Anything we created would be years behind gcc. To us, this was no different than IBM’s investment in the Apache web server.

    In Part II, I talk about the end game for the startup, the acquisition, and some final thoughts.

    I would very much like to thank the brilliant editors that made these two posts so much more readable: @vmbrasseur, @rikkiends, and Amy Ilyse Rosenthal


    BioMarin Pharmaceutical (BMRN) Q2 2018 Results - Earnings Call Transcript | killexams.com real questions and Pass4sure dumps

    No result found, try new keyword!Back to the draft guidelines, just to name a few of the most germane considerations that are already part of our development ... II study for valrox would be at maybe sometime next year. So, does that ...


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