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ACFE CFE: Certified Fraud Examiner braindumps PDF & Testking echter Test
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NEW QUESTION: 1
Lauren Jacobs, CFA, is an equity analyst for DF Investments. She is evaluating Iron Parts Inc. Iron Parts is a manufacturer of interior systems and components for automobiles. The company is the world's second largest original equipment auto parts supplier, with a market capitalization of $1.8 billion. Based on Iron Parts's low price-to-book value ratio of 0.9* and low price-to-sales ratio of 0.15x, Jacobs believes the stock could be an interesting investment. However, she wants to review the disclosures found in the company's financial footnotes. In particular, Jacobs is concerned about Iron Parts's defined benefit pension plan. The following information for 2007 and 2008 is provided.
Iron Parts has adopted SFAS No. 158, Employers' Accounting for Defined Benefit Pensions and Other Postretirement Plans.
Jacobs wants to fully understand the impact of changing pension assumptions on Iron Parts's balance sheet and income statement. In addition, she would like to compute Iron Parts's economic pension expense.
As of December 31, 2008, the funded status of Iron Parts's pension plan was:
A. $183 million overfunded.
B. $175 million underfunded.
C. $240 million underfunded.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Funded status equals fair value of plan assets minus PBO (395 - 635 = -240). (Study Session 6, LOS
22.c,f)
NEW QUESTION: 2
Which statement is true regarding the licensing of vCenter Server?
A. Virtual machines can still be powered on if the vCenter Server license expires.
B. Licensing for a single vCenter Server installation is determined by the number of managed virtual machines.
C. Changing the license assigned to vCenter Server requires a restart of the vCenter Server service.
D. The license for vCenter Server must be provided at the time of installation.
Answer: A
NEW QUESTION: 3
You are called to a local industrial complex for a potential hazardous materials incident. The dispatcher reports to you that approximately 30 workers have been affected and that several workers have been overcome by fumes. The specialized hazardous materials response team has been dispatched but will arrive approximately 20 minutes after your ambulance. Upon arrival, you are met at the gate by a worker who points to a large white tank next to the building which is the apparent source of the contamination. On the side of the tank you see a multi-colored NFPA 704 symbol with a number four (4) located within the blue diamond, a number one (1) located within the red diamond, a number one (1) located within the yellow diamond, and no indicator located within the white diamond. You are immediately approached by a crowd of approximately fifteen workers who state that they were exposed to fluid which was leaking from the tank. What is your next immediate action?
A. Have the patients remove their clothing and begin to rinse them with water
B. Ask the patients to remain in a single location until the hazardous materials team arrives
C. Begin to triage the patients and obtain baseline vital signs
D. Mix a weak bleach solution and tell the victims to use it to decontaminate their exposed skin
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Based upon the fact that the substance involved has already been identified as posing a significant health hazard, time cannot be wasted prior to initiation of field expedient gross decontamination. The universal decontaminating solution is water, and no time should be wasted in beginning to rinse any potential contamination away with it. Removal of the outer layer of clothing will immediately reduce the level of contamination on the victims. It is unreasonable to expect that the victims will wait for the hazardous materials team to arrive and begin decontamination. At no time should EMS personnel jeopardize their own safety by performing physical assessment or obtaining vital signs from potentially contaminated victims. Although weakened bleach solutions are sometimes used for decontamination, water is the best choice when the exact contaminating agent is unknown.
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