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Introduction
The number of records accessed (read, update, create and delete) during a backend operation is one significant factor that a software developer can influence during development time. The number of records accessed very often provides more constant insight into the final system performance than looking at a stop watch. Developers can influence the number of records read for instance through database queries and the resulting index selection or by extensive aggregation of database records into Business Entity result sets, e.g. in calculated fields.
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