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All items except the cost of sales in Exhibit 3.4 are calculated the same way, using $851,600 as the denominator and the individual item as the numerator. Note that the percentage given for gross profit is a nonaccount subtotal and cannot be included to arrive at the 100 percent total of the other items percentages. Gross profit (also called gross margin) is a derived subtotal representing sales revenue minus cost of sales and does not represent an operating cost, nor does it represent the resulting profit or loss from operations. Expense items, except the cost of sales, also use $851,600 as the denominator for Year 0003. For example, the cost of salaries and wages would be calculated as follows: $277,400 / $851,600 100 32.6%



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Summary of Outcome Evidence Evidence for Ef cacy Two meta-analyses recently summarized the ndings of more than 50 clinical studies (involving over 2,000 patients) of nonpharmacological interventions for insomnia (Morin, Culbert, & Schwartz, 1994; Murtagh & Greenwood, 1995). The data indicate that behavioral treatment (lasting an average of 4 to 6 weeks) produces reliable changes in several sleep parameters of individuals with primary insomnia. Almost identical effect sizes, 0.87 and 0.88, have been reported in both metaanalyses for sleep-onset latency, the main target symptom in studies of sleep-onset insomnia. An effect size of this magnitude indicates that, on average, insomnia patients are better off (fall asleep faster) after treatment than about 80% of untreated control subjects. Reliable effect sizes, falling in what is conventionally de ned as moderate to large, have also been reported for other sleep parameters, including total sleep time (0.42 0.49), number of awakenings (0.53 0.63), duration of awakenings (0.65), and sleep quality ratings (0.94). These effect sizes are comparable to those reported with benzodiazepines and zolpidem (Nowell et al., 1997). In terms of absolute changes, sleep-onset latency is reduced from an average of 60 to 65 minutes at baseline to about 35 minutes at posttreatment. The duration of awakenings is similarly decreased from an average of 70 minutes at baseline to about 38 minutes following treatment. Total sleep time is increased by a modest 30 minutes, from 6 hours to 6.5 hours after treatment, but perceived sleep quality is signi cantly enhanced with treatment. Overall, the magnitude of these changes indi-





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And in cases in which persons are being.

11122 Forward Generation of RTs In Section 11121, we mentioned that domain values in the RDM are atomic We also mentioned earlier in this chapter that each relation type (RT) in the ERM is represented in the RDM by adding a new domain (a FK) to a relation that corresponds to one or more domains (PKs) for some relation in the RDM Because of these two characteristics, an FK value for a particular relation instance (row) is capable of capturing only one PK value and therefore each relation instance (row) can only be connected to (at most) one instance (row) for the RTs represented this way.

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4C Company Pro Forma Balance Sheet as of December 31, 2005 Assets Current Assets Cash Credit card receivable Accounts receivable Food inventory Beverage inventory Prepaid expenses Total Current Assets Assets Fixed Assets Equipment Less: Accumulated depreciation Net equipment Furnishings Less: Accumulated depreciation Net furnishings Total Fixed Assets Total Assets Liabilities & Stockholders Equity Current Liabilities Accounts payable Accrued payroll payable Income taxes payable Current portion, bank loan Total current liabilities Long-Term Liabilities Bank loan payable Total Liabilities Stockholders Equity Common stock Retained earnings, December 31, 2004 Net income, 2005 Retained earnings, December 31, 2005 Total Stockholders Equity Total Liabilities & Stockholders Equity

This means that transforming any binary RT from the ERM into the RDM is trivial when at least one side has a maximum cardinality of one (we simply add an FK to the relation on the other side of the relationship) Similarly, when we transform a one-to-one relationship, we can add the FK to the relation corresponding to the ET on either side (since they are both on the one side, putting the FK on the other side means that choosing either relation is valid) However, this is not the case for many-to-many RTs When we transform a many-to-many RT, we need to create a new relation containing a separate FK for each participating role (each connection to an ET) This set of FKs must also be used as the of cial PK for the new relation.

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