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NEW QUESTION: 1
Lauren Jacobs, CFA, is an equity analyst for DF Investments. She is evaluating Iron Parts Inc. Iron Parts is a manufacturer of interior systems and components for automobiles. The company is the world's second largest original equipment auto parts supplier, with a market capitalization of $1.8 billion. Based on Iron Parts's low price-to-book value ratio of 0.9* and low price-to-sales ratio of 0.15x, Jacobs believes the stock could be an interesting investment. However, she wants to review the disclosures found in the company's financial footnotes. In particular, Jacobs is concerned about Iron Parts's defined benefit pension plan. The following information for 2007 and 2008 is provided.

Iron Parts has adopted SFAS No. 158, Employers' Accounting for Defined Benefit Pensions and Other Postretirement Plans.
Jacobs wants to fully understand the impact of changing pension assumptions on Iron Parts's balance sheet and income statement. In addition, she would like to compute Iron Parts's economic pension expense.
Which of the following best describes ihe effects of the change in Iron Parts's discount rate for 2008, all else equal?
A. Service cost decreased and the pension plan appeared more funded.
B. Interest cost increased and retained earnings decreased.
C. Pension expense decreased and the PBO increased.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
The discount rate increased from 3-5% to 6.0%. An increase in the discount rate will result in lower service cost. Lower service cost will result in a lower PBO. A lower PBO will result in a higher funded status (more funded). Lower service cost will result in lower pension expense and higher retained earnings. The impact on interest cost cannot be determined without more information. (Study Session 6, LOS 22.c)

NEW QUESTION: 2
次の図を参照して、WindowsでワイヤレスネットワークアダプターのIPアドレスを変更するには、何を選択する必要がありますか？

A. Internet Protocol Version 4 (TCP/IPv4) > Properties
B. client for Microsoft Networks > Install
C. client for Microsoft Networks > Properties
D. install
Answer: A

NEW QUESTION: 3
In a changing economy, a firm has experienced a fall in profit margin by 25%, a fall in asset turnover of
15% and an increase in financial leverage of 20%. If the firm increases its payout ratio from 30% to 40%, what's the change in its dividend growth rate?
A. + 18.98%
B. -23.5%
C. +12.14%
D. -34.43%
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Use g = ROE * retention ratio
ROE = profit margin * asset turnover * financial leverage.
The change in ROE equals (1-25%)*(1-15%)*(1+20%) - 1 = -23.5%. The retention ratio decreases from
70% to 60%. Therefore, the change in the growth rate equals (1-23.5%)*60/70 - 1 = -34.43%. Thus, the growth rate falls by 34.43%.

NEW QUESTION: 4







What can you tell about server ports and their external Interfaces from the exhibits?
A. Server interface vfc3/1 is assigned to NP uplinks fc2/1. fc2/2, fc2/3. and fc2/4. There are 4 successful flogi.
B. vfc3/1 is not correctly connected to server external Interface fc2/1 and flogi are unsuccessful.
C. Server interface vfc3/1 is assigned to NP uplinks fc2/1, fc2/2, fc2/3, and fc2/4. There are 4 flogi are in initialization state.
D. vfc3/1 is not correctly connected to server external interface fc2/1.
Answer: A

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