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NEW QUESTION: 1
It is absolutely ______ that the individual assigned to defuse a bomb be extremely ______.
A. alright . . . nervous
B. critical . . . dexterous
C. essential . . . mature
D. warranted . . . tired
E. necessary . . . excited
Answer: B
Explanation:
Here again, the strategy is to divide and conquer. Only Choices A, C, and E qualify as being suited with
absolutely. This leaves the second blank. Now the qualities for someone to defuse a bomb are almost a
given. Choice A, "mature," is not something good as it is tantamount to feeble--much shaking of the hands
is not a great characteristic to have as a bomb technician. Choice C, "excited," is just as bad as too
mature and shaking. This only leave Choice E, "dexterous," or someone with skillful hands.
NEW QUESTION: 2
Your database is running in ARCHIVELOG mode. You use RMAN to take image copies and you update these copies incrementally every six hours. After a regular maintenance task, when you attempt to restart the instance, it halts in MOUNT state with an error indicating that one of the data files belonging to the EXAMPLE tablespace is lost.
You want to recover the data file as quickly as possible while maximizing availability for the database.
Examine the possible steps involved in the recovery process:
1. Mount the database.
2. Take the data file offline.
3. Bring the tablespace online.
4. Use the RMAN SWITCH command to switch to the image copy.
5. Recover the tablespace.
6. Open the database.
7. Use the RMAN RESTORE command to switch to the image copy.
Identify the correct sequence of the required steps.
A. 2, 6, 4, 5, 3
B. 1, 2, 4, 6, 3
C. 2, 4, 5, 3, 6
D. 1, 2, 7, 5, 3, 6
E. 2, 7, 5, 3
Answer: C
NEW QUESTION: 3
Bryan Stephenson is an equity analyst and is developing a research report on Iberia Corporation at the request of his supervisor. Iberia is a conglomerate entity with significant corporate holdings in various industries. Specifically, Stephenson is interested in the effects of Iberia's investments on its financial performance and has decided to focus on two investments: Midland Incorporated and Odessa Company.
Midland Incorporated
On December 31, 2007, Iberia purchased 5 million common shares of Midland Incorporated for €80 million. Midland has a total of 12.5 million common shares outstanding. The market value of Iberia's investment in Midland was €89 million at the end of 2008 and €85 million at the end of 2009. For the year ended 2008, Midland reported net income of €30 million and paid dividends of €10 million. For the year ended 2009, Midland reported a loss of €5 million and paid dividends of €4 million.
During 2010, Midland sold goods to Iberia and reported 20% gross profit from the sale. Iberia sold all of the goods to a third party in 2010.
Odessa Company
On January 2, 2009, Iberia purchased 1 million common shares of Odessa Company as a long-term investment. The purchase price was €20 per share and on December 31, 2009, the market price of Odessa was €17 per share. The decline in value was considered temporary. For the year ended 2009, Odessa reported net income of €750 million and paid a dividend of €3 per share. Iberia considers its investment in Odessa as an investment in financial assets.
In addition, Iberia has a number of foreign investments, so Stephenson's supervisor has asked him to draft a report on accounting methods and ratio analysis. The following are statements from Stephenson's research report.
Statement 1: Under U.S. GAAP, firms are required to use proportionate consolidation to account for joint ventures.
Statement 2: In general, if the parent's consolidated net income is positive, the equity method reports a higher net profit margin than the acquisition method.
Is Stephenson's statement regarding proportionate consolidation correct?
A. No, because under U.S. GAAP, proportionate consolidation is allowed only in very limited situations.
B. No, because under U.S. GAAP, proportionate consolidation is never allowed under any circumstances.
C. Yes.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Under U.S. GAAP, the equity method is required in accounting for a joint venture. Proportionate consolidation is not allowed except in very limited situations. Proportionate consolidation is the preferred method for joint venture accounting under International Financial Reporting Standards (IFRS). Therefore, (he statement is not correct. (Study Session 5, LOS 21 .fa)
NEW QUESTION: 4
Who offers you the option of writing your own custom scripts to use in a dataflow?
A. Key progress
B. T-SQL
C. ANSI SQL
D. IdentitySync
Answer: D