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NEW QUESTION: 1









A. 0
B. 1
C. 2
D. 3
Answer: B

NEW QUESTION: 2
On the first day of the current fiscal year, an entity issued 1.000 bonds, each of which is convertible into 199 ordinary shares of the issuer. The face amount of each bond is US $1.000, the nominal annual interest rates 7%, and the market annual interest rate for similar on convertible debt is 9%. Interest is payable at the end of each year of the bonds' 5-year term. The present values of 1 for 5 periods at 7% and 9% are .71 3 and respectively. The present values of an ordinary annuity of 1 for 5 periods at 7% and 9% are
4.100 and respectively. The fair value of the bonds' equity component is not determinable. What is the entry for the recognition of the convertible bonds?

A. Option C
B. Option D
C. Option B
D. Option A
Answer: C
Explanation:
The initial total carrying amount of convertible debt or of debt instruments issued with detachable share purchase warrants should be allocated between the debt instruments and the equity feature, and these debt and equity components should be separately accounted for. The total assigned initially to the instrument as a whole equals the fair value of the consideration received. However, the IFRSs do not stipulate a method for making the allocation. One approach is to assign to the less easily measurable component a residual amount after determining the amount of the more readily measurable component. For example. the future payments on the financial liability might be discounted at the market rate for a similar instrument without an equity feature. This amount would then be subtracted from the amount of the compound instrument as whole to determine the carrying amount of the equity feature. This method is appropriate when the fair value of the equity feature is not determinable. Thus, the present value of the principal repayment discounted at the market rate of 9% is US $650,000$1.000.000 $ _650), the present value of the interest payments discounted at 9 7 is US $272.300 [($1.000.000 $ 07) $ 3.890]. and their total is US $922,300. The residual amount assignable to the equity feature is therefore US $77,700 [(1 .000 bonds x $1 .000 par) proceeds -$922,300 assigned to the debt component], which is also the bond discount given that the convertible bonds were issued at par.

NEW QUESTION: 3
セキュリティ管理者として、Red Hat Enterprise Server 5.5 64ビットを実行しているサーバーを強化するよう求められます。
このサーバーは、DNSサーバーおよびタイムサーバーとして使用されています。 データベース、Webサーバー、またはプリントサーバーとしては使用されません。 サーバーへのワイヤレス接続はなく、印刷する必要はありません。
コマンドウィンドウは、ルートアクセスとともに提供されます。 ルートアクセスのあるセキュアシェルを介して接続されています。
コマンドのリストについてヘルプを照会できます。
手順：
無関係なサービスとプロセスを無効にして無効にする必要があります。
サーバーセッションのクラッシュをシミュレートすることが可能です。 シミュレーションはリセットできますが、サーバーは再起動できません。 いつでもシミュレーションの初期状態に戻す場合は、[すべてリセット]ボタンをクリックしてください。


A. In Order to deactivate web services, database services and print service, we can do following things
1) deactivate its services
/etc/init.d/apache2 stop
/etc/init.d/mysqld stop
2) close ports for these services
Web Server
iptables -I INPUT -p tcp -m tcp --dport 443 -j REJECTservice iptables save
Print Server
iptables -I INPUT -p tcp -m tcp --dport 631 -j REJECTservice iptables save
Database Server
iptables -I INPUT -p tcp -m tcp --dport <<port umber>> -j REJECTservice iptables save
3) Kill the process any running for the same
ps -aef|grep mysql
kill -9 <<process id>>
B. In Order to deactivate web services, database services and print service, we can do following things
1) deactivate its services
/etc/init.d/apache2 stop
2) close ports for these services
Web Server
iptables -I INPUT -p tcp -m tcp --dport 631 -j REJECTservice iptables save
Database Server
iptables -I INPUT -p tcp -m tcp --dport <<port umber>> -j REJECTservice iptables save
3) Kill the process any running for the same
kill -9 <<process id>>
Answer: A

NEW QUESTION: 4
A network engineer has been tasked with designing a network for a new branch office with approximately 50 network devices. This branch office will connect to the other offices via a
MAN. Many of the other branch offices use off-the-shelf SOHO equipment. It is a requirement that the routing protocol chosen use the least amount of overhead.
Additionally, all computers on the network will be part of a single VLAN. The connection between these computers should produce the highest throughput possible, in the most cost effective manner. Which of the following devices would be MOST appropriate?
A. A router should be used as a gateway device, with RIPv2 as the routing protocol. The computers should be connected to one another with a Gb Layer 2 switch.
B. A router should be used as a gateway device, with EIGRP as the routing protocol. The computers should be connected to one another using a single 802.11N MIMO access point.
C. A router should be used as a gateway device, with OSPF as the routing protocol. The computers should be connected to one another using a Gb Layer 3 switch.
D. A UTM should be used as a gateway device, with BGP as the routing protocol. The computers should be connected to one another using 1Gb Fibre Channel.
Answer: A
Explanation:
A Gb Layer 2 switch is the cheapest switching solution offering 1Gbps network connectivity between the computers. RIPv2 has a lower overhead as required in the question.