How To Qualify For Health Insurance Subsidies: Executive Summary

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Rowid Data Types

Every row stored in the database has an address. Oracle Database uses a ROWID data type to
store the address (rowid) of every row in the database. Rowids fall into the following categories:

Physical rowids store the addresses of rows in heap-organized tables, table clusters, and table and
index partitions.
Logical rowids store the addresses of rows in index-organized tables.
Foreign rowids are identifiers in foreign tables, such as DB2 tables accessed through a gateway.
They are not standard Oracle Database rowids.

EXECUTIVE SUMMARY
The premium assistance tax credit, established under IRC Section 36B as
a part of the Affordable Care Act (also known as Obamacare), took effect
in 2014, and is intended to help make health insurance more affordable by
providing a tax credit to subsidize the cost of insurance for lower income
individuals.

In practice, though, the introduction of the premium assistance tax credit


creates a new series of rules that financial planners must be aware of, for a
wide range of clients who may potentially be eligible for the credit, which
can apply for individuals with income up to $47,080 and a family of four
earning $97,000 (in 2015, and adjusted annually for inflation). And given
the dollar amounts involved for the credit itself (which can be worth several
thousand dollars to a family), the ramifications of effective health insurance
tax credit planning can be significant.

How to qualify for health insurance subsidies


To know whether you or your family qualify for tax subsidies, you have to estimate
your total income for the upcoming year. If your total income is between 100% and
400% of the poverty threshold, youre eligible for premium assistance. Any more
than that, and youre on the hook for full-cost premiums, unless you go without
insurance and pay an Obamacare penalty when you file your taxes. If your income is
lower than the current poverty rate for your familys size, you cant receive premium
assistance because you may qualify for Medicaid, and you have to apply for that
first.

If you make more money than you estimated, youll have to pay back some of the
assistance you received. If you make less, you may get an extra subsidy. Youll find
out when you file your taxes.
The Maximum Income
for Getting Obamacare
Subsidies
The costs of insurance on the health insurance marketplace can run surprisingly
high, and they tend to get higher each year. To ease the pain, the federal
government offers financial assistance in the form of subsidies to some
people shopping for insurance on the public exchange.

This is true whether you shop on the federal marketplace at HealthCare.gov or


on a state exchange if your state has one. You might have heard these subsidies
called advance premium tax credits, premium assistance or Obamacare subsidies,
as they were implemented under the Affordable Care Act. If you qualify, the
government will send advance payment directly to your insurance provider, lowering
your monthly costs. So how do you know whether you qualify, and how much the
subsidy can help you?

Medicare[edit]
Main article: Medicare (United States)

In the United States, Medicare is a federal social insurance program that provides health
insurance to people over the age of 65, individuals who become totally and permanently
disabled, end stage renal disease (ESRD) patients, and people with ALS.

Medicaid[edit]

P Advanced Pricing

Table Name Description


QP_LIST_HEADERS_B QP_LIST_HEADERS_B stores the header information for all lists. List types
can be, for example, Price Lists, Discount Lists or Promotions.
QP_LIST_LINES QP_LIST_LINES stores all list lines for lists in QP_LIST_HEADERS_B.
QP_PRICE_FORMULAS_B QP_PRICE_FORMULAS_B stores the pricing formula header
information.
QP_PRICE_FORMULA_LINES QP_PRICE_FORMULA_LINES stores each component that makes up the
formula.
QP_PRICING_ATTRIBUTES QP_PRICING_ATTRIBUTES stores product information and pricing
attributes.
QP_QUALIFIERS QP_QUALIFIERS stores qualifier attribute information.
XLA - Subledger Accounting

Table Name Description


XLA_EVENTS The XLA_EVENTS table record all information related to a specific event. This table
is created as a type XLA_ARRAY_EVENT_TYPE.
XLA_TRANSACTION_ENTITIES The table XLA_ENTITIES contains information about sub-ledger
document or transactions.
XLA_AE_HEADERS The XLA_AE_HEADERS table stores subledger journal entries. There is a one-to-
many relationship between accounting events and journal entry headers.
XLA_AE_LINES The XLA_AE_LINES table stores the subledger journal entry lines. There is a one-to-
many relationship between subledger journal entry headers and subledger journal entry lines.
XLA_DISTRIBUTION_LINKS The XLA_DISTRIBUTION_LINKS table stores the link between
transactions and subledger journal entry lines.
XLA_ACCOUNTING_ERRORS The XLA_ACCOUNTING_ERRORS table stores the errors encountered
during execution of the Accounting Program.
XLA_ACCTG_METHODS_B The XLA_ACCTG_METHODS_B table stores Subledger Accounting Methods
(SLAM) across products. SLAMs provided by development are not chart of accounts specific. Enabled
SLAMs are assigned to ledgers.
XLA_EVENT_TYPES_B The XLA_EVENT_TYPES_B table stores all event types that belong to an
event class.
XLA_GL_LEDGERS This table contains ledger information used by subledger accounting.

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125. What is Auditing ?
Monitoring of user access to aid in the investigation of
database use.
126. What are the different Levels of Auditing ?
Statement Auditing, Privilege Auditing and Object Auditing.
127. What is Statement Auditing ?
Statement auditing is the auditing of the powerful system
privileges without regard to specifically
named objects.
128. What is Privilege Auditing ?
Privilege auditing is the auditing of the use of powerful
system privileges without regard to
specifically named objects.
129. What is Object Auditing ?
Object auditing is the auditing of accesses to specific
schema objects without regard to user.
DISTRIBUTED PROCESSING AND DISTRIBUTED DATABASES
130. What is Distributed database ?
A distributed database is a network of databases managed
by multiple database servers that appears
to a user as single logical database. The data of all
databases in the distributed database can be
simultaneously accessed and modified.
131. What is Two-Phase Commit ?
Two-phase commit is mechanism that guarantees a
distributed transaction either commits on all
involved nodes or rolls back on all involved nodes to
maintain data consistency across the global
distributed database. It has two phase, a Prepare Phase and
a Commit Phase.
132. Describe two phases of Two-phase commit ?
Prepare phase The global coordinator (initiating node) ask
a participants to prepare (to promise
to commit or rollback the transaction, even if there is a
failure)
Commit Phase If all participants respond to the
coordinator that they are prepared, the
coordinator asks all nodes to commit the transaction, if all
participants cannot prepare, the
coordinator asks all nodes to roll back the transaction.
133. What is the mechanism provided by ORACLE for table
replication ?
Snapshots and SNAPSHOT LOGs
134. What is a SNAPSHOT ?
Snapshots are read-only copies of a master table located on
a remote node which is periodically
refreshed to reflect changes made to the master table.
135. What is a SNAPSHOT LOG ?
A snapshot log is a table in the master database that is
associated with the master table. ORACLE
uses a snapshot log to track the rows that have been
updated in the master table. Snapshot logs are
used in updating the snapshots based on the master table.
136. What is a SQL * NET?
SQL *NET is ORACLEs mechanism for interfacing with the
communication protocols used by the networks
that facilitate distributed processing and distributed
databases. It is used in Clint-Server and
Server-Server communications.
DATABASE OPERATION, BACKUP AND RECOVERY
137. What are the steps involved in Database Startup ?
Start an instance, Mount the Database and Open the
Database.
138. What are the steps involved in Database Shutdown ?
Close the Database, Dismount the Database and Shutdown
the Instance.
139. What is Restricted Mode of Instance Startup ?
An instance can be started in (or later altered to be in)
restricted mode so that when the database
is open connections are limited only to those whose user
accounts have been granted the RESTRICTED
SESSION system privilege.
140. What are the different modes of mounting a Database
with the Parallel Server ?
Exclusive Mode If the first instance that mounts a database
does so in exclusive mode, only that
Instance can mount the database.
Parallel Mode If the first instance that mounts a database is
started in parallel mode, other
instances that are started in parallel mode can also mount
the database.
141. What is Full Backup ?
A full backup is an operating system backup of all data files,
on-line redo log files and control
file that constitute ORACLE database and the parameter.
142. Can Full Backup be performed when the database is
open ?
No.
143. What is Partial Backup ?
A Partial Backup is any operating system backup short of a
full backup, taken while the database is
open or shut down.
144.WhatisOn-lineRedoLog?
The On-line Redo Log is a set of tow or more on-line redo
files that record all committed changes
made to the database. Whenever a transaction is
committed, the corresponding redo entries
temporarily stores in redo log buffers of the SGA are written
to an on-line redo log file by the
background process LGWR. The on-line redo log files are
used in cyclical fashion.
145. What is Mirrored on-line Redo Log ?
A mirrored on-line redo log consists of copies of on-line redo
log files physically located on
separate disks, changes made to one member of the group
are made to all members.
146. What is Archived Redo Log ?
Archived Redo Log consists of Redo Log files that have
archived before being reused.
147. What are the advantages of operating a database in
ARCHIVELOG mode over operating it in NO
ARCHIVELOG mode ?
Complete database recovery from disk failure is possible
only in ARCHIVELOG mode.
Online database backup is possible only in ARCHIVELOG
mode.
148. What is Log Switch ?
The point at which ORACLE ends writing to one online redo
log file and begins writing to another is
called a log switch.
149. What are the steps involved in Instance Recovery ?
R_olling forward to recover data that has not been recorded
in data files, yet has been recorded in
the on-line redo log, including the contents of rollback
segments.
Rolling back transactions that have been explicitly rolled
back or have not been committed as
indicated by the rollback segments regenerated in step a.
Releasing any resources (locks) held by transactions in
process at the time of the failure.
Resolving any pending distributed transactions undergoing a
two-phase commit at the time of the
instance failure.
1. What is a Database instance ? Explain
A database instance (Server) is a set of memory structure
and background processes that access a set
of database files.
The process can be shared by all users.
The memory structure that are used to store most queried
data from database. This helps up to
improve database performance by decreasing the amount of
I/O performed against data file.
2. What is Parallel Server ?
Multiple instances accessing the same database (Only In
Multi-CPU environments)
3. What is a Schema ?
The set of objects owned by user account is called the
schema.
4. What is an Index ? How it is implemented in Oracle
Database ?
An index is a database structure used by the server to have
direct access of a row in a table.
An index is automatically created when a unique of primary
key constraint clause is specified in
create table comman (Ver 7.0)
5. What is clusters ?
Group of tables physically stored together because they
share common columns and are often used
together is called Cluster.
6. What is a cluster Key ?
The related columns of the tables are called the cluster
key. The cluster key is indexed using a
cluster index and its value is stored only once for multiple
tables in the cluster.
7. What are the basic element of Base configuration of an
oracle Database ?
It consists of
one or more data files.
one or more control files.
two or more redo log files.
The Database contains
multiple users/schemas
one or more rollback segments
one or more tablespaces
Data dictionary tables
User objects (table,indexes,views etc.,)
The server that access the database consists of
SGA (Database buffer, Dictionary Cache Buffers, Redo log
buffers, Shared SQL pool)
SMON (System MONito)
PMON (Process MONitor)
LGWR (LoG Write)
DBWR (Data Base Write)
ARCH (ARCHiver)
CKPT (Check Point)
RECO
Dispatcher
User Process with associated PGS
8. What is a deadlock ? Explain.
Two processes wating to update the rows of a table which
are locked by the other process then
deadlock arises.
In a database environment this will often happen because of
not issuing proper row lock commands.
Poor design of front-end application may cause this
situation and the performance of server will
reduce drastically.
These locks will be released automatically when a
commit/rollback operation performed or any one of
this processes being killed externally.
MEMORY MANAGEMENT

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