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NEW QUESTION: 1
Tobin Yoakam, CFA, is analyzing the financial performance of Konker Industries, a U.S. company which is publicly traded under the ticker KONK. Yoakam is particularly concerned about the quality of Konker's financial statements and its choices of accounting methodologies.
Below is a summary of Konker's financial statements prepared by Yoakam.

Konker has an operating lease for several of its large machining tools. The lease term expires in five years, and the annual lease payments are $2 million. The applicable interest rate on the operating lease is 9%.
Yoakam believes that the operating lease should be capitalized and treated as a finance lease. For purposes of adjusting the financial statements, Yoakam believes that the machining tools should be depreciated using straight-line depreciation with a salvage value of $3 million.
At the beginning of 20X8, Konker formed a qualified special purposes entity (QSPE) and sold a portion of its accounts receivables to the QSPE. The total amount of accounts receivables sold to the QSPE was
$13.5 million. Yoakam has noted in his research that the Financial Accounting Standards Board (FASB) is considering the elimination of qualified special purposes entities.
Konker has three major operating divisions: Konker Industrial, Konker Defense, and Konker Capital.
Yoakam has computed the EBIT margin for each division over the last three years as well as the ratio of the percentage of total capital expenditures to the percentage of total assets for each division.

Since Yoakam is concerned about the quality of Konker's earnings, he decides to analyze the accrual ratios using the balance sheet approach. The table below contains the last three years of accrual ratios for Konker and the industry average.
Based on the balance sheet accruals ratios, Yoakam would most likely conclude which of the following regarding the earnings of Konker?
A. Konker's earnings quality worsened from 20X6 to 20X8 but was superior to its peer group over the 3- year period.
B. Konker's earnings quality was lower than its peer group in 20X8 but higher in 20X6 and 20X7.
C. The volatile accruals ratios are indicators that Konker may be manipulating earnings.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Volatile accruals ratios are an indicator that a firm may be manipulating earnings. Additionally, increasing accruals ratios may be a sign that a firm may be manipulat earnings. Lower accrual ratios represent higher earnings quality. (Study Session 7, LOS26.e)

NEW QUESTION: 2
注：この質問は、同じシナリオを提示する一連の質問の一部です。シリーズのサボテンの質問には、記載された目標を達成する可能性のあるユニークなソリューションが含まれています。一部の質問セットには複数の正しい解決策がある場合もあれば、正しい解決策がない場合もあります。
このセクションの質問に回答すると、その質問に戻ることはできません。その結果、これらの質問はレビュー画面に表示されません。
会社にはMicrosoft Office 36Sテナントがあります。
いくつかのOffice 365機能が最近更新されたと思われます。
テナントで最近更新された最新の機能を表示する必要があります。
解決策：Microsoft 365管理センターの[サービスリクエストの表示]オプションを使用します。
これは目標を達成していますか？
A. いいえ
B. はい
Answer: A
Explanation:
Explanation
A service request is a support ticket. Therefore, theView service requestsoption in the Microsoft 365 admin center displays a list of support tickets. It does not display a list of the features that were recently updated in the tenant so this solution does not meet the goal.
To meet the goal, you need to useMessage centerin the Microsoft 365 admin center.
Reference:
https://docs.microsoft.com/en-us/office365/admin/manage/message-center?view=o365-worldwide

NEW QUESTION: 3
How should a web application be designed to work on a platform where up to 1000 requests per second can be served?
A. Set a per-user limit (for example, 5 requests/minute/user) and deny the requests from the users who have reached the limit.
B. All requests are saved and processed one by one so that all users can be served eventually.
C. Use algorithms like random early detection to deny excessive requests.
D. Only 1000 user connections are allowed; further connections are denied so that all connected users can be served.
Answer: A

NEW QUESTION: 4
You have an Azure subscription that contains a storage account named storage1 and several virtual machines.
The storage account and virtual machines are in the same Azure region. The network configurations of the virtual machines are shown in the following table.

The virtual network subnets have service endpoints defined as shown in the following table.

You configure the following Firewall and virtual networks settings for storage1:
Allow access from: Selected networks
Virtual networks: VNET3\Subnet3
Firewall - Address range: 52.233.129.0/24
For each of the following statements, select Yes if the statement is true. Otherwise, select No.
NOTE: Each correct selection is worth one point.

Answer:
Explanation:

Explanation

Box 1: No
VNet1 has a service endpoint configure for Azure Storage. However, the Azure storage does not allow access from VNet1 or the public IP address of VM1.
Box 2: Yes
VNet2 does not have a service endpoint configured. However, the Azure storage allows access from the public IP address of VM2.
Box 3: No
Azure storage allows access from VNet3. However, VNet3 does not have a service endpoint for Azure storage. The Azure storage also does not allow access from the public IP of VM3.