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NEW QUESTION: 1
In 1947, the United Nations (UN) tried to resolve the conflict over land between Arabs and
Jews living in the former British mandate of Palestine.The UN recommended that Palestine be partitioned into two states-Arab and Jewish-and that the city of Jerusalem become a UN trusteeship.The majority of people living in Palestine were Arabs, and Arab leaders in Palestine rejected the plan.Jewish leaders accepted the plan and proclaimed the state of Israel within their part of Palestine. Almost immediately, war broke out between seven Arab nations and Israel.
Based on the information above, which was the main reason for the 1948 war in the Middle East?
A. The people in the region resented Britain's presence there.
B. Jews were leaving Israel in large numbers.
C. Israelis and Arab Palestinians claimed the same land.
D. Rich deposits of oil were discovered in the region.
E. Arab countries recognized Israel as an independent nation.
Answer: C
NEW QUESTION: 2
Identify a true statement about the statement ID (Sid) in IAM.
A. You can expose the Sid in the IAM API.
B. You cannot use a Sid value as a sub-ID for a policy document's ID for services provided by SQS and SNS.
C. You cannot expose the Sid in the IAM API.
D. You cannot assign a Sid value to each statement in a statement array.
Answer: C
Explanation:
Explanation
The Sid (statement ID) is an optional identifier that you provide for the policy statement. You can assign a Sid a value to each statement in a statement array. In IAM, the Sid is not exposed in the IAM API. You can't retrieve a particular statement based on this ID.
http://docs.aws.amazon.com/IAM/latest/UserGuide/reference_policies_elements.html#Sid
NEW QUESTION: 3
A. Option D
B. Option C
C. Option B
D. Option A
Answer: B
NEW QUESTION: 4
Bryan Stephenson is an equity analyst and is developing a research report on Iberia Corporation at the request of his supervisor. Iberia is a conglomerate entity with significant corporate holdings in various industries. Specifically, Stephenson is interested in the effects of Iberia's investments on its financial performance and has decided to focus on two investments: Midland Incorporated and Odessa Company.
Midland Incorporated
On December 31, 2007, Iberia purchased 5 million common shares of Midland Incorporated for €80 million. Midland has a total of 12.5 million common shares outstanding. The market value of Iberia's investment in Midland was €89 million at the end of 2008 and €85 million at the end of 2009. For the year ended 2008, Midland reported net income of €30 million and paid dividends of €10 million. For the year ended 2009, Midland reported a loss of €5 million and paid dividends of €4 million.
During 2010, Midland sold goods to Iberia and reported 20% gross profit from the sale. Iberia sold all of the goods to a third party in 2010.
Odessa Company
On January 2, 2009, Iberia purchased 1 million common shares of Odessa Company as a long-term investment. The purchase price was €20 per share and on December 31, 2009, the market price of Odessa was €17 per share. The decline in value was considered temporary. For the year ended 2009, Odessa reported net income of €750 million and paid a dividend of €3 per share. Iberia considers its investment in Odessa as an investment in financial assets.
In addition, Iberia has a number of foreign investments, so Stephenson's supervisor has asked him to draft a report on accounting methods and ratio analysis. The following are statements from Stephenson's research report.
Statement 1: Under U.S. GAAP, firms are required to use proportionate consolidation to account for joint ventures.
Statement 2: In general, if the parent's consolidated net income is positive, the equity method reports a higher net profit margin than the acquisition method.
Which of the following is the most appropriate classification of Iberia's investment in Odessa Corporation?
A. Held-to-maturity.
B. Held-for-trading.
C. Available-for-sale.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Investments in financial assets are classified as held-to-maturity, hetd-fbr-trading, fair value, and availablc- for-sale. Held-to-maturity applies to debt securities only. Held-for-trading securities are debt or equity securities that are expected to be sold in the near term. Since the investment in Odessa is long-term, the securities are classified as available-for-sale. (Study Session 5, LOS 21.a)
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