Option Explicit
Private Declare Sub Sleep Lib "kernel32" (ByVal dwMilliseconds As Long)
Private c1 As New ADODB.Connection
Private c2 As New ADODB.Connection
Private r1 As New ADODB.Recordset
Private r2 As New ADODB.Recordset
Private Sub Form_Load()
c1.Open "Provider=Microsoft.Jet.OLEDB.4.0;Data Source=D:\base.mdb;Persist Security Info=False"
c2.Open "Provider=Microsoft.Jet.OLEDB.4.0;Data Source=D:\base.mdb;Persist Security Info=False"
r1.Open "SELECT * FROM table1", c1, adOpenDynamic, adLockOptimistic
r2.Open "SELECT * FROM table1", c2, adOpenDynamic, adLockOptimistic
c1.BeginTrans
c2.BeginTrans
End Sub
Private Sub Command1_Click()
r1.AddNew
r1.Update
End Sub
Private Sub Command2_Click()
r2.AddNew
r2.Update
End Sub

c1.BeginTrans
c2.BeginTrans

c1.CommitTrans
c1.BeginTrans

c2.CommitTrans
c2.BeginTrans

Private Sub Command1_Click()
r1.AddNew
r1.Update
End Sub

Private Sub Command2_Click()
r2.AddNew
r2.Update
End Sub

Private Sub save_changes()
Dim tempR As New ADODB.Recordset
Dim i As Integer
For i =  1  To List.IistItems.Count
    If List.ListItems(i).Tag = "Y" Then
        'удаление удаленных
        c1.Execute "DELETE * FROM table1 where table1.ID = " & List.ListItems(i).Text 'IF Tag is "Y" then record must be deleted
    Else
        'проверка новая запись или нет
        tempR.Open "SELECT table1.ID FROM table1 WHERE table1.ID = " & List.ListItems(i).Text, c1
        If tempR.EOF Then
            'новая запись, есть в ListView но нет в рекордсете
            'тогда добавляем в базу
            c1.Execute "INSERT INTO table1 (FULLNAME) SELECT '" & List.ListItems(i).ListSubItems( 1 ).Text & "'"
        Else
            'запись есть в базе
            c1.Execute "UPDATE table1 set table1.FULLNAME = '" & List.ListItems(i).ListSubItems( 1 ).Text & "' WHERE table1.ID = " & List.ListItems(i).Text
        End If
        tempR.Close
    End If
Next i
End Sub