In the Internet boom, as the popularity of stock option compensation incentive. According to the U.S. Employee Equity Center, as of 2002, nearly 10 million employees have stock options. "Stock options are seen as a reward, so that employees and management to build their returns on the companys performance," Carter said: "In other words, the company stock rose, the more you get in return. This As a result, employees, management and shareholders to become a community of interests, a prosperity, a loss for both sides. " However, from the beginning, the company avoid the value of stock options and expenses of the issue, but also argued that to do so will adversely affect stock prices. So in the early nineties, after a fierce war of words, FASB was forced to make concessions, but the criteria for the introduction of a compromise, that SFAS123, which provides enterprises must note in the financial statements or proxy notice disclosed in the payment of its fair value of stock options.
The convenience of the deployment. For client applications, small footprint, easy installation process is to achieve supportability and maintainability of the key. Client applications configuration should also be required to maximize the streamlined in order to connect the application to data storage. XQuery statement is recommended as the preferred method. If the user is more accustomed to using SQL Server statement, and terms of XQuery statements with little or no experience, how to do it? If you use XQuery, but not accustomed to using SQL statement, how? If users are accustomed to use a different database management system SQL, just the time of migrating to DB2 9 how to do it? The decision makers may not have enough time waiting to learn XQuery, as may be required to immediately make a decision. DB2 9 SQL queries can not be converted to XQuery, can not be checked through the converted or XQuery query whether SQL Server has been optimized for the resources used at least. We already know that the irrational structure of relational database SQL query can reduce performance. This is good for the embedded SQL statements within the structure of the XQuery statement is true. Even if the use of hybrid data server, query the irrational structure will not run.