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NEW QUESTION: 1
Which of the following would not be appropriate for inclusion in the TOGAF Technical Reference Model's taxonomy of platform services?
A. reliability
B. data management
C. audit
D. internationalization
E. naming and directory
Answer: A
NEW QUESTION: 2
Jason Bennett is an analyst for Valley Airlines (Valley), a U.S. firm. Valley owns a stake in Southwest Air Cargo (Southwest), also a U.S. firm. The two firms have had a long-standing relationship. The relationship has become even closer because several of Valley's top executives hold seats on Southwest's Board of Directors.
Valley acquired a 45% ownership stake in Southwest on December 31, 2007. Acquisition of the ownership stake cost $9 million and was paid in cash. Valley's stake in Southwest is such that management can account for the investment using either the equity method or the acquisition method. While Valley's management desires to fairly represent the firm's operating results, they have assigned Bennett to assess the impact of each method on reported financial statements.
Immediately prior to the acquisition. Valley's current asset balance and total equity were $96 million and
$80 million, respectively. Southwest's current assets and total equity were $32 million and $16 million, respectively.
While analyzing the use of the equity method versus the acquisition method, Bennett calculates the return on assets (ROA) ratio. He arrives at two conclusions:
Statement 1: Compared to the acquisition method, the equity method results in a higher ROA because of the higher net income under the equity method.
Statement 2: Compared to the acquisition method, the equity method results in a higher ROA because of the smaller level of total assets under the equity method.
In order to get a better picture of Valley's operating condition, Bennett is also considering the use of proportionate consolidation to account for Southwest. He makes the following statements regarding the acquisition method and a proportionate consolidation:
Statement 3: Both methods are widely accepted under the provisions of U.S. GAAP and International Financial Reporting Standards (IFRS).
Statement 4: Both methods report the same level of assets on the parent's balance sheet.
Statement 5: Both methods report all of Southwest's liabilities on the parent's balance sheet.
In addition. Valley has always wanted to pursue its goal of vertical integration by expanding its scope of operations to include the manufacturing of airline parts for its own airplanes. Therefore, it established a subsidiary, Mountain Air Parts (Mountain), in Switzerland on January 1,2008. Switzerland was chosen as the location for economic and geographical diversification reasons. Mountain will operate as a self- contained, independent subsidiary. Local management in Switzerland will make the majority of operating, financing, and investing decisions.
The Swiss franc (CHF) is the official currency in Switzerland. On January 1, 2008, the USD/CHF exchange rate was 0.77. At December 31, 2008, the exchange rate had changed to 0.85 USD/CHF. The average exchange rate in 2008 was 0.80 USD/CHF. In its first year of operations. Mountain paid no dividends and no taxes. Mountain uses the FIFO assumption for its flow of inventory.
Are Bennett's Statements 1 and 2 regarding ROA correct?
Statement 1 ;Statement 2
A. Yes ;Yes
B. No ;Yes
C. Yes ;No
Answer: B
Explanation:
Explanation/Reference:
Explanation:
ROA is calculated as net income / total assets. Both methods result in the same net income, so Statement
1 is incorrect. However, the acquisition method leads to higher reported total assets. Hence, the ROA is greater under the equity method and lower under the acquisition method (Statement 2 is correct). (Study Session 5, LOS 21.b)
NEW QUESTION: 3
あなたの会社は、VM1という名前のAzure仮想マシンにデプロイされるWebサービスを開発しています。このWebサービスは、APIがVM1からリアルタイムデータにアクセスすることを可能にします。 (展開タブをクリックします)。
最高技術責任者(CTO)から、次の電子メールメッセージが送信されます。「当社の開発者は、WLテストという名前の仮想マシンにWebサービスをデプロイしました。インターネットパートナー上のAPIは彼らが開発するアプリケーションで私にこのデータをしてくれます:
Azure API Managementサービスをデプロイします。関連するAPI管理設定は、APIの枠内に示されています。 [API]タブをクリックします。
以下の各ステートメントについて、を選択します。その事実が真実ならばはい。さもないと。いいえを選択
注:それぞれ正しい選択は1ポイントの価値があります。
Answer:
Explanation:
NEW QUESTION: 4
ネットワークにActive Directoryドメインが含まれています。ドメインには、Windows 10を実行するComputer1という名前のコンピューターが含まれています。ドメインには、次の表に示すユーザーが含まれています。
コンピューターには、次の表に示す共有フォルダーが含まれています。
共有フォルダには、次の表に示す権限があります。
次の各ステートメントについて、ステートメントがtrueの場合は[はい]を選択します。それ以外の場合は「いいえ」を選択します。
注:それぞれの正しい選択は1ポイントの価値があります。
Answer:
Explanation:
Explanation
Box 1: No
Share1$ is a hidden share (dollar sign appended) so the share will never be visible.
Box 2: Yes
User2 is in Group1 and Group2. Both groups have access to Share1$. Therefore, the contents of the shared folder will be visible.
Box 3: No
User1 is in Group1. Group1 does not have the necessary security permission to access Share2. You need both security permissions (NTFS permissions) AND share permissions to view the contents of a shared folder.
User1 has the necessary share permissions (Everyone: Read), but not the security permission.
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