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NEW QUESTION: 1
Which of the following should be the MOST important consideration when implementing an information security framework?
A. Technical capabilities
B. Compliance requirements
C. Audit findings
D. Risk appetite
Answer: B
NEW QUESTION: 2
William Jones, CFA, is analyzing the financial performance of two U.S. competitors in connection with a potential investment recommendation of their common stocks. He is particularly concerned about the quality of each company's financial results in 2007-2008 and in developing projections for 2009 and 2010 fiscal years.
Adams Company has been the largest company in the industry but Jefferson Inc. has grown more rapidly in recent years. Adams's net sales in 2004 were 33-1/3% higher than Jefferson but were only 18% above Jefferson in 2008. During 2008, a slowing U.S. economy led to lower domestic revenue growth for both companies. The 10-k reports showed overall sales growth of 6% for Adams in 2008 compared to 7% for
2007 and 9% in 2006. Jefferson's gross sales rose almost 12% in 2008 versus 8% in 2007 and 10% in
2006. In the past three years, Jefferson has expanded its foreign business at a faster pace than Adams. In
2008, Jefferson's growth in overseas business was particularly impressive. According to the company's 10- k report, Jefferson offered a sales incentive to overseas customers. For those customers accepting the special sales discount, Jefferson shipped products to specific warehouses in foreign ports rather than directly to those customers' facilities.
In his initial review of Adams's and Jefferson's financial statements, Jones was concerned about the quality of the growth in Jefferson's sales, considerably higher accounts receivables, and the impact of overall accruals on earnings quality. He noted that Jefferson had instituted an accounting change in 2008. The economic life for new plant and equipment investments was determined to be five years longer than for previous investments. For Adams, he noted that the higher level of inventories at the end of 2008 might be cause for concern in light of a further slowdown expected in the U.S. economy in 2009.
The accompanying table shows financial data for both companies' Form 10-k reports for 2006-2008 used by Jones for his analysis. To evaluate sales quality, he focused on trends in sales and related expenses for both companies as well as cash collections and receivables comparisons. Inventory trends relative to sales and the number of days' sales outstanding in inventory were determined for both companies. Expense trends were examined for Adams and Jefferson relative to sales growth and accrual ratios on a balance sheet and cash flow basis were developed as overall measures of earnings quality.
Comparisons of expense trends in 2007-2008 showed:
A. Jefferson's management appeared to have managed SG&A and depreciation expenses more effectively than Adams; there was a small increase in Jefferson's depreciation expense and slower growth in SG&A relative to the company's previous year and compared to Adams's frends.
B. higher growth of Adams 's SG&A and depreciation expense versus Jefferson may indicate more effective expense control by Jefferson in a slowing domestic economy.
C. higher growth of Adams's SG&A and depreciation expense versus Jefferson; the small change in Jefferson's depreciation may relate to the change in depreciation lives while the slower SG&A growth may reflect expense controls imposed to offset lower gross profit margins.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
The more favorable trends in Jefferson's expenses may reflect more aggressive depreciation accounting and controls imposed on discretionary expenses to offset declining gross profit margins. (Study Session 7, LOS 25-f)
NEW QUESTION: 3
racle Cloud Infrastructure(OCI)Load BalancerとOCI Container Engine for Kubernetes(OKE)の統合を正確に説明しているステートメントはどれですか?
A. OKEサービスは、YAML構成でLoadBalancerタイプの各KubernetesサービスにOCIロードバランサーインスタンスをプロビジョニングします。
B. OKEサービスは、YAML構成でLoadBalancerタイプのすべてのKubernetesサービスと共有される単一のOCIロードバランサーインスタンスをプロビジョニングします。
C. OCIロードバランサーインスタンスのプロビジョニングは、YAML構成でLoadBalancerタイプの各KubernetesサービスのOCIイベントサービスによってトリガーされます。
D. OCIロードバランサーインスタンスは、トラフィックのバランスを必要とするKubernetesサービスごとに手動でプロビジョニングする必要があります。
Answer: B
Explanation:
If you are running your Kubernetes cluster on Oracle Container Engine for Kubernetes (commonly known as OKE), you can have OCI automatically provision load balancers for you by creating a Service of type LoadBalancer instead of (or in addition to) installing an ingress controller like Traefik or Voyage YAML file
When you apply this YAML file to your cluster, you will see the new service is created. After a short time (typically less than a minute) the OCI Load Balancer will be provisioned.
https://oracle.github.io/weblogic-kubernetes-operator/faq/oci-lb/
NEW QUESTION: 4
Which two statements about RSTP and MSTP BPDUs are true? (Choose two.)
A. MSTP switches can detect boundary ports when they receive RSTP version 2 BPDUs.
B. MSTP switches can detect boundary ports when they receive RSTP version 1 BPDUs.
C. RSTP switches can process MSTP version 3 BPDUs.
D. When all boundary switches are running RSTP, MST sends only version 0 configuration BPDUs.
Answer: A,C
Explanation:
A switch running both MSTP and RSTP supports a built-in protocol migration mechanism that enables it to interoperate with legacy 802.1D switches. If this switch receives a legacy 802.1D configuration BPDU (a BPDU with the protocol version set to 0), it sends only 802.1D BPDUs on that port. An MST switch can also detect that a port is at the boundary of a region when it receives a legacy BPDU, an MST BPDU (version 3) associated with a different region, or an RST BPDU (version 2).
Reference: http://www.cisco.com/c/en/us/td/docs/switches/lan/catalyst2950/software/release/121_9_ea1/configuration/guide/scg/swmstp.html
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