会计数据分析 Solutions-Manual Chapter-2-EOC-SM

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SolutionsManual–Chapter2

SolutionstoDiscussionQuestions

Theinformationneedsonlytobeenteredonceandchangesoreditsonlyneedtobedoneinonefileversusmultiplefiles.Itwon’ttakeupunnecessaryspace(whichisexpensive),takeupunnecessaryprocessingtorunreportstoensurethattherearen’tmultipleversionsofthetruth,andwillnotincreasetheriskofdataentryerrors.

Relationaldatabasesaredesignedtosupportbusinessprocessesacrosstheorganization,whichresultsinimprovedcommunicationacrossfunctionalareasandmoreintegratedbusinessprocesses.

Relationaldatabasesallconnectwitheachotherbyuseoftheprimaryandforeignkey.Thatmakesdataanalysisveryeasytodosinceyoucanreadilyjointhetablesandruntherequesteddataanalysis.

Relationaldatabasescanbedesignedtoaidintheplacementandenforcementofinternalcontrolsandbusinessrulesinwaysthatflatfilescannot.Duetothenatureoftheprimarykey/foreignkey,bothaprimarykeyandaforeignkeymustlineupwitheachotherbeforeanybusinesscanbetransacted.Ifthereisnosupplierintheapprovedsupplierfile,itisnotpossibletoprocessapurchaseorderwithoutlinkingtotheapprovedsupplierfile.

Thedatadictionaryisacentralizedrepositoryofdescriptionsforallofthedataattributesofthedataset.Attributesofadatadictionaryforeachfieldmightincludeavariablename,abriefdescription,whetherthefieldismadeupofnumbersortextoralphanumerics,thesize(ornumberofdigits)ofthefield,whetheritservesasaprimaryorforeignkeyandnotes,etc.

Beforeextractingthedata,itisimportanttobeabletoanswerthesequestions:

Whatisthepurposeofthedatarequest?Whatdoyouneedthedatatosolve?Whatbusinessproblemwillitaddress?

Whatriskexistsindataintegrity(e.g.,reliability,usefulness)?Whatisthemitigationplan?

Whatotherinformationwillimpactthenature,timingandextentofthedataanalysis?

Theanalystneedstoknowwhatdataisavailable,howitcomes,whatitincludes,andhowreliablethedataistobeabletoanswerthecentralquestionwhichwasthereasonfortheanalysis.

Themorefrequenttherequestedreport,themorethedatabaseadministratorwillsetitupforautomaticextractionanddelivery.Itmayalsobeaquestionofhowoftenthedatachanges.Ifthedataisupdatedweeklyandthedataisextracteddaily,thatmaynotmakeanysense.

Thedatabaseadministratorismostfamiliarwiththedataandmaybeabletohelptheanalystgetthedataneededtoaddressthequestion.Therealsomightbesomesensitivitiestowhogetswhatdatatoensurethatthedatagetstotheintendedanalystandaudience.

TheimpactoftransformingdatatoworkwithNULL,N/AandzerovaluesinthedatasetmighthaveanimpactonprogramslikeExcel.

TransformingNULLandN/Avaluesintoblanks.

TheCOUNTandAVERAGEfunctionswouldnotincludethesefieldsintheircomputationforthesevariables.

TransformingNULLandN/Avaluesintozeroes.

TheCOUNTandAVERAGEfunctionswouldincorporatethesezeroesandwouldbeincludedintheircomputationforthesevariables.Itwouldhaveanimpactparticularlyonthecomputationoftheaveragesinceitwouldhavethevalueofzero.

DeletingrecordsthathaveNULLandN/Avaluesfromyourdataset.

TheCOUNTandAVERAGEfunctionswouldnotincludethesefieldsintheircomputationforthesevariables.Iftheyaredeletedalloftheotherfieldsandvariableswouldbedeletedaswell,thushavingabiggerimpactontheoveralldataset.

SolutionstoProblems

Problem2.1

AttributesneededfromtheCollegeScorecarddatatocomparethecostofattendanceacrosstypesofinstitutions(public,privatenon-profit,privatefor-profit)wouldinclude:

CONTROL–1=Public.2=Privatenonprofit.3=Privatefor-profit

COSTT4_A–Averagecostofattendance

Problem2.2

AttributesneededfromtheCollegeScorecarddatatocompareSATscoresacrosstypesofinstitutions(public,privatenon-profit,privatefor-profit)wouldinclude:

CONTROL–1=Public.2=Privatenonprofit.3=Privatefor-profit

SAT_AVG–averageequivalentSATofstudentsadmitted

UNITID–auniqueidentifierfortheinstitution

Problem2.3

AttributesneededfromtheCollegeScorecarddatatocomparelevelsofdiversityacrosstypesofinstitutions(public,privatenon-profit,privatefor-profit)wouldinclude:

CONTROL–1=Public.2=Privatenonprofit.3=Privatefor-profit

UNITID–auniqueidentifierfortheinstitution

UGDS–enrollmentofundergraduatecertificate/degree-seekingstudents

UGDS_WHITE–totalshareofenrollmentofundergraduateswhoarewhite

UGDS_BLACK–totalshareofenrollmentofundergraduateswhoareblack

UGDS_HISP–totalshareofenrollmentofundergraduateswhoareHispanic

UGDS_ASIAN–totalshareofenrollmentofundergraduateswhoareAsian

UGDS_AIAN–totalshareofenrollmentofundergraduateswhoareAmericanIndian/AlaskaNative

UGDS_NHPI–totalshareofenrollmentofundergraduateswhoareNativeHawaiian/PacificIslander

UGDS_2MOR–totalshareofenrollmentofundergraduateswhoaretwoormoreraces

UGDS_NRA–totalshareofenrollmentofundergraduateswhoarenon-residentaliens

UGDS_UNKN–totalshareofenrollmentofundergraduateswhoseraceisunknown

Problem2.4

AttributesneededfromtheCollegeScorecarddatatocomparecompletionrateacrosstypesofinstitutions(public,privatenon-profit,privatefor-profit)wouldinclude:

CONTROL–1=Public.2=Privatenonprofit.3=Privatefor-profit

UGDS–enrollmentofundergraduatecertificate/degree-seekingstudents

UNITID–auniqueidentifierfortheinstitution

Problem2.5

AttributesneededfromtheCollegeScorecarddatatocomparethepercentageofstudentswhoreceivefederalloansatuniversitiesaboveandbelowthemediancostofattendanceacrossallinstitutions(public,privatenon-profit,privatefor-profit)wouldinclude:

CONTROL–1=Public.2=Privatenonprofit.3=Privatefor-profit

PCTFLOAN–Percentofallfederalundergraduatesreceivingafederalstudentloan

COSTT4_A–Averagecostofattendance

UNITID–auniqueidentifierfortheinstitution

Problem2.6

AttributesneededfromtheCollegeScorecarddatatocomparethepercentageofstudentswhoreceivefederalloansatuniversitiesaboveandbelowthemediancostofattendanceacrossallinstitutions(public,privatenon-profit,privatefor-profit)wouldinclude:

UNITID–auniqueidentifierfortheinstitution

STABBR–Statepostcode

COSTT4_A–Averagecostofattendance

Problem2.7

Section1:Tobecompletedbycustomer/requestor

Name

VernonRichardson

ContactNumber

479-345-0537

EmailAddress

vjricha@

DescriptionofInformationRequired(Pleaseincludedates/timeframesforanyanalysis,andotherspecificindicators/categoriesrequiredinthedata)

FromtheCollegeScorecarddata,Ineedthefollowingdataitemsforeachyearanduniqueidentifier(UNITID)ofthedataset:

UNITID–auniqueidentifierfortheinstitution

STABBR–Statepostcode

COSTT4_A–Averagecostofattendance

Purpose/Context(whatthedataisrequiredfor)

Iamtryingtodetermineifdifferentregionsofthecountryhavesignificantlydifferentcostsofattendance.

Frequency(circleasappropriate)

OneOffRequest/Other

Annually

X

Term

RequestDate

7/15/2020

RequiredDate

7/28/2020

FormatRequired(Table,Spreadsheet,Word,etc.)–pleasespecify

TabDelimitedFile

Customer(ifnotrequestor)

Tobeusedin(presentation,report,etc.)–pleasespecify

ReporttoUniversityofArkansasadministration

IntendedAudience(ifappropriate)

Chancellor,President,ProvostoftheUniversityofArkansas

Problem2.8

Diversitycanbedeterminedbyanumberofdifferentdimensions.TheCollegeScorecarddataseemstohaveinformationonraceincludingthefollowingfields:

UGDS–enrollmentofundergraduatecertificate/degree-seekingstudents

UGDS_WHITE–totalshareofenrollmentofundergraduateswhoarewhite

UGDS_BLACK–totalshareofenrollmentofundergraduateswhoareblack

UGDS_HISP–totalshareofenrollmentofundergraduateswhoareHispanic

UGDS_ASIAN–totalshareofenrollmentofundergraduateswhoareAsian

UGDS_AIAN–totalshareofenrollmentofundergraduateswhoareAmericanIndian/AlaskaNative

UGDS_NHPI–totalshareofenrollmentofundergraduateswhoareNativeHawaiian/Pacifi