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E8.1 E8.2 E8.3 E8.4 A restaurant has sales revenue of $240,000, fixed costs of $100,800, and variable costs of $96,000. What is breakeven sales revenue Fixed costs are $145,000 and variable costs are 38 percent. What is breakeven sales revenue Fixed costs are $240,000 and the contribution margin is 48 percent. What is breakeven sales revenue A restaurant has fixed costs of $40,000 for the month of March 0002. The average check is $12.50 with an average variable cost of $7.50. What is breakeven units of sales for the month of March A small pub serving specialty beer only has fixed costs of $50,400 per year. The average contribution margin on sales is $2.24. What is the number of units to be sold to reach breakeven A restaurant has an average check of $12.95, with an average variable cost of $5.44. Fixed costs are $140,000. Calculate the following: a. What is the unit contribution margin b. What are breakeven units c. What is the variable cost percentage d. What is the contribution as a percentage e. What is breakeven sales revenue The owner of a restaurant and bar operation wants a 20 percent net income after-tax return on his investment of $180,000. The tax rate is 28 percent. What is the net income before tax and the income tax A hospitality operation has sales revenue of $444,000 with variable cost averaging 42 percent. Fixed costs are $188,482. The owner wants a net income after tax of $48,000 based on a tax rate of 28 percent. a. Calculate the total additional sales revenue needed to support the desired net income after tax. b. Calculate the total sales revenue required to cover fixed costs, tax, and net income after tax.

Illustrated TCP/IP by Matthew G. Naugle Wiley Computer Publishing, John Wiley & Sons, Inc. ISBN: 0471196568 Pub Date: 11/01/98

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Cascadeless Schedules A category of schedules that do not require cascade rollback when problems arise Cascading Rollback A transaction rollback operation that requires other transactions rollback Centralized 2PL A version of 2PL algorithm that controls transactions from a centralized site Child Transaction A transaction that is activated as part of another transaction (usually a parent transaction) Compensating Transaction A transaction that is run to compensate for the effect of a committed transaction Concurrency Control A database subsystem that is responsible for providing consistency of the database when there are multiple transactions running concurrently in the system Con ict A situation where two or more operations from different transactions are not allowed to be processed concurrently (typically a read and write or two writes) Con ict Graph A graph that includes all con icts across running transactions Con ict Matrix A matrix that shows compatible and incompatible transactions operations.

sent Phil puts the postcards in the correct order to reveal the message he wants to communicate He goes to the post office and every hour he mails out a postcard From Phil s perspective the post cards were mailed in the correct order to reveal his secret message to Mary The chance that these postcards will arrive in the same order in which they were sent, though, is very low Therefore, even though this technique uses a form of steganography, it has a very low survivability and therefore should not be used to communicate hidden messages This technique can be adjusted to increase the survivability What if Phil mails one postcard a day This increases the survivability a little, but it is still not ideal What if he mails a postcard once a week Now he is approaching a more acceptable level of survivability.

Con ict Serializability A type of serializability that serializes con icting operations from different transactions Con ict Serializable Schedules A schedule that is con ict serializable Conservative TO Algorithm A version of the TO algorithm that does not act on resolving con icts immediately Consistency A requirement that every transaction must satisfy ConTracts A long transaction that consists of other long transactions Database A collection of data items where each item has a name and a value Database Consistency A requirement that guarantees database data items are consistent/correct DDL Lock A type of lock that is placed on database dictionary items Decision Support System A system that supports management of an organization in making business decisions Dirty Read A read operation where the changed value of a data item is read before the transaction that is changing it has been committed.

Distributed 2PL A version of 2PL that shares the control across all sites DML Lock A type of lock that is placed on behalf of a transaction s DML statements Durability A property of a transaction that requires writing its changed values to a persistent medium Exclusive Lock Mode A type of data item lock that cannot be shared Federated Databases An integration strategy for existing databases and database systems Forward Recovery An approach of recovering a database from an image in the past and reapplying each transaction s changes Global Transaction A transaction that works with data at more than one site in a distributed system..

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