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Acknowledging the importance of human capital, enhanced by the use of technology, companies can design and implement healthy contracts with employees To begin with, we must first acknowledge that the line between the company and the employees is increasingly blurred The us versus them relationship between employers and employees (typified in the traditional union/management conflict) is in transition Both companies and employees are beginning to recognize they are in this together Employees are no longer cogs in a production wheel or interchangeable parts Individually and collectively, people make a varied and valuable contribution to the organization This is the basis of the healthy contract The first premise is if human capital is one of the most valuable assets, if not the most valuable asset of a company, then people need to be treated as such.

on margin This is known as the initial margin Some firms require you to deposit more than 50 percent of the purchase price Also be aware that not all securities can be purchased on margin Amount After You Trade: Maintenance Margin After you buy stock on margin, the NYSE and NASD require you to keep a minimum amount of equity in your margin account The equity in your account is the value of your securities less how much you owe your brokerage firm The rules require you to have at least 25 percent of the total market value of the securities in your margin account at all times This is called the maintenance requirement In fact, many brokerage firms have higher maintenance requirements, typically between 30 and 40 percent, and sometimes higher, depending on the type of stock purchased Here s an example of how maintenance requirements work.

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Having read this far, you may be asking why it was necessary to create new versions of Companies A through H. Why not simply create a new version for Company E and add some rows to the bridge table to associate it with the hierarchy Patching E-1 into the existing hierarchy results in a new hierarchy, shown in Figure 10-15. This solution requires a few new rows to be placed into the bridge table. They will relate E-1 to the companies above and below it. For example, the bridge will need a row relating E-1 to F, a row relating E-1 to G, and so forth.

3. New rows are added to the bridge table for the dimension rows A-1 through H-1.

This solution appears appropriate, but remember that E and E-1 are the same company. This introduces the possibility of double-counting. If someone wants to look down from Company E, they may well double-count all transactions that occur with its subordinate companies. That s because Company E is represented twice in the hierarchy once as E, and once as E-1. If users want to aggregate all orders that occurred beneath Company E, both before and after its headquarters location changed, they will need to arrange the tables in a looking-down configuration. Figure 10-16 shows what this looks like. Instead of filtering for a single row in the superior company table, as was done in Figure 10-7, it is necessary to constrain for both versions of Company E: E and E-1. Presumably, this will be done by constraining on Company E s natural key. With E-1 patched into the same hierarchy that originally involved E, notice that both instances are associated with Company F, below it. The bridge table will contain a row relating E to F, and another row relating E-1 to F. In this sample query, then, Company F s orders will be counted twice! The problems don t end there, either. The bridge table will also associate E with G and E-1 with G, so its orders will be double-counted as well. The same holds true for Company H. The correct way to avoid this situation is to assign a new row in the dimension table for each member of the hierarchy, as visually depicted in Figure 10-14. When this is done, all old facts will fall under Company E, and all new facts will fall under Company E-1. Even when constraining for E or E-1 in a single query, the facts will not be double-counted.

Say you purchase $16,000 worth of securities by borrowing $8,000 from your firm and paying $8,000 in cash or securities If the market value of the securities drops to $12,000, the equity in your account will fall to $4,000 ($12,000 $8,000 = $4,000) If your firm has a 25 percent maintenance requirement, you must have $3,000 in equity in your account (25 percent of $12,000 = $3,000) In this case, you do have enough equity because the $4,000 in your account is greater than the $3,000 maintenance requirement But if your firm has a maintenance requirement of 40 percent, you would not have enough equity The firm would require you to have $4,800 in equity (40 percent of $12,000 = $4,800), and your $4,000 is less than the firm s $4,800 maintenance requirement.

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