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NEW QUESTION: 1
An instructor wants to demonstrate a technical topic that requires a certain procedure. Which of the following is the BEST way to achieve this?
A. Hold an open discussion on the topic.
B. Have the learners brainstorm ideas on the topic.
C. Have the learners role play the topic.
D. Show the learners via a desktop sharing demonstration.
Answer: D
NEW QUESTION: 2
Examine the statements that use flashback technologies:
1. FLASHBACK TABLE customers TO TIMESTAMP TO_TIMESTAMP ('2013-02-04 09:30:00',
'YYYY-MM-DD HH:MI:SS');
2. SELECT * FROM customers AS OF SCN 123456;
3. FLASHBACK TABLE customers TO BEFORE DROP;
4. FLASHBACK DATABASE TO TIMESTAMP TO_TIMESTAMP ('2013-02-04 09:30:00',
'YYYY-MM-DD HH:MI:SS');
5. SELECT * FROM customers VERSIONS BETWEEM SCN 123456 AND 123999;
6. ALTER TABLE customer FLASHBACK ARCHIVE;
Which set of statements depends on the availability of relevant undo data in the undo tablespace?
A. 3, 4, 5
B. 1, 2, 5
C. 1, 3, 6
D. 2, 3, 5, 6
Answer: B
NEW QUESTION: 3
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. The volatile accruals ratios are indicators that Konker may be manipulating earnings.
B. Konker's earnings quality worsened from 20X6 to 20X8 but was superior to its peer group over the 3- year period.
C. Konker's earnings quality was lower than its peer group in 20X8 but higher in 20X6 and 20X7.
Answer: A
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: 4
Click the Exhibit button. Referring to the exhibit, which type of route is displayed?
A. martian
B. static
C. generate
D. aggregate
Answer: D
Explanation:
From the exhibit se see: Contributing Routes Note: Route aggregation allows you to
combine groups of routes with common addresses into a single entry in the routing table. This decreases
the size of the routing table as well as the number of route advertisements sent by the routing device. An
aggregate route becomes active when it has one or more contributing routes. A contributing route is an
active route that isa more specific match for the aggregate destination.
References:
http://www.juniper.net/techpubs/en_US/junos15.1x49-d40/topics/concept/policy-aggregate-routes.html