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NEW QUESTION: 1
Andrew Carson is an equity analyst employed at Lee, Vincent, and Associates, an investment research firm. In a conversation with his supervisor, Daniel Lau, Carson makes the following two statements about defined contribution plans.
Statement I: Employers often face onerous disclosure requirements.
Statement 2: Employers often bear all the investment risk.
Carson is responsible for following Samilski Enterprises (Samilski), a publicly traded firm that produces motorcycles and other mechanical parts. It operates exclusively in the United States. At the end of its 2009 fiscal year, Samilski's employee pension plan had a projected benefit obligation (PBO) of $320 million.
Also, unrecognized prior service costs were $35 million, the fair value of plan assets was $316 million, and the unrecognized actuarial gain was $21 million.
Carson believes the rate of compensation increase will be 5% as opposed to 4% in the previous year, and the discount rate will be 7% as opposed to 8% in the previous year.
This past year, Samilski began using special purpose entities (SPEs) for various reasons. In preparation for analyzing the SPE disclosures in the footnotes to the financial statements, Carson prepares a memo on SPEs. In the memo, he correctly concludes that the company will be required under new accounting rules to classify them as variable interest entities (VIE) and consolidate the entities on the balance sheet rather than report them using the equity method as in the past.
Under current U.S. GAAP pension accounting standards, the amount of the pension asset or liability that Samilski should report on its 2009 fiscal year end balance sheet is closes/ to a:
A. $4 million liability
B. $10 million liabilily
C. $14 million liabiliy
Answer: A
Explanation:
Explanation/Reference:
Explanation:
An higher rate of compensation increase will increase the PBO. It will also increase the overall pension expense by increasing both the service and interest costs. (Study Session 6, LOS 22.b,c)
NEW QUESTION: 2
ユーザーがSSHを使用して実行中のEC2インスタンスに接続しようとしています。ただし、ホストキーが見つからないというエラーが表示されます。拒否の理由として考えられるのは、次のオプションのうちどれですか?
A. インスタンスCPUの負荷が高い
B. インスタンスに接続するためのアクセスキーが間違っています
C. ユーザーがOSログインに間違ったユーザー名を指定しました
D. セキュリティグループは適切に設定されていません
Answer: C
Explanation:
Explanation
If the user is trying to connect to a Linux EC2 instance and receives the Host Key not found error the probable reasons are:
The private key pair is not right
The user name to login is wrong
NEW QUESTION: 3
A. Option A
B. Option D
C. Option E
D. Option B
E. Option C
Answer: B,D
Explanation:
Explanation
* orapwd
/ You can create a database password file using the password file creation utility, ORAPWD.
The syntax of the ORAPWD command is as follows:
orapwd FILE=filename [ENTRIES=numusers] [FORCE={y|n}] [ASM={y|n}]
[DBUNIQUENAME=dbname] [FORMAT={12|legacy}] [SYSBACKUP={y|n}] [SYSDG={y|n}]
[SYSKM={y|n}] [DELETE={y|n}] [INPUT_FILE=input-fname]
force - whether to overwrite existing file (optional),
* v$PWFILE_users
/ 12c: V$PWFILE_USERS lists all users in the password file, and indicates whether the user has been granted the SYSDBA, SYSOPER, SYSASM, SYSBACKUP, SYSDG, and SYSKM privileges.
/ 10c: sts users who have been granted SYSDBA and SYSOPER privileges as derived from the password file.
ColumnDatatypeDescription
USERNAMEVARCHAR2(30)The name of the user that is contained in the password file SYSDBAVARCHAR2(5)If TRUE, the user can connect with SYSDBA privileges SYSOPERVARCHAR2(5)If TRUE, the user can connect with SYSOPER privileges Incorrect:
not E: The format of the v$PWFILE_users file is already in 12c format.
NEW QUESTION: 4
業界標準のフレームワークの目的は次のうちどれですか?
A. セキュリティ違反が発生した場合に参加組織に法的救済を提供するため
B. ベンダーごとにセキュリティ設定を公布する
C. 一般的なITシステムの販売に関するコンプライアンス要件を公布する
D. 一般的なシステム実装全体のガイダンスを提供する
Answer: B
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