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HANDLING ASSET REVALUATION AND IMPAIRMENT UNDER IRFS & US GAAP WITH ORACLE FIXED ASSETS

It is clear that the Securities and Exchange Commission will not be requiring U.S. companies to use IFRS in the near future, but it is inevitable that IFRS will eventually become a more significant part of the U.S. financial reporting environment. This is actually occurring to an extent as more and more global companies based outside the U.S. are being allowed to file US Securities and Exchange financial reports. For overseas companies who do not file in the U.S. with the SEC, IFRS is becoming the world standard for financial reporting.

Tuning with equivalent SQLs - a little challenge

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I am fascinated by what I call "equal SQL": statements that are equivalent, in that they deliver the same result but may have hugely different performance characteristics. Here's a little case study.

Compression test, 12cR2

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Just how effective is Hybrid Columnar Compression? This test shows that HCC is impressive, but that thought needs to be put into choice of compression algorithm.

12cR2 lots of new instance parameters

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Comparing database 12cR1 release 12.1.0.2 to 12cR2 release 12.2.0.0.3, I see these new parameters:

12cR2 new feature: online table move

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Move a table without locks and without breaking indexes. That's pretty cool.

Transport Tablespace Testing from Msocial (Sparc) to STS VMWare (x86_64)

1. Platform
- Msocial: Sparc Solaris 10
- STS_VMWare: x86_64 Solaris platform
2. Utility: RMAN
3. Task list details
3.1. On Source (MSocial)
3.1.1. Create test user schema & generate data in

sys@MSOCIAL> create user msocialtest identified by msocial
  2  default tablespace users
  3  temporary tablespace temp
  4  quota unlimited on users
  5  /

User created.

sys@MSOCIAL> grant connect, resource, create session, dba to msocialtest;

Grant succeeded.

Is row-by-row processing really slow-by-slow? Emphatically: YES

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Developers who come to Oracle with a background in procedural languages sometimes do not understand how efficient SQL's set oriented processing can be. This little demonstration should convince them: never use PL/SQL when SQL will do.

How to change column order when using SELECT *

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We all know that using SELECT * is bad programming. One reason is that you cannot control the order in which columns are returned. Well, you can in release 12c.

Oracle 12cR2 - the next release, cloud only?

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We are all waiting for database release 12.2 - but you won't get it on your own hardware.

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