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NEW QUESTION: 1
다음 중 조직이 비즈니스 연속성 계획을 개발하는 가장 좋은 이유는 무엇입니까?
A. 정보 시스템 및 프로세스 사용자를 식별
B. 시스템 프로젝트의 우선 순위를 정하지 않고 전략을 수립하기 위해
C. 정보 시스템 및 프로세스의 세부적인 이탈을 개발
D. 주요 시스템 및 프로세스의 실패로 인한 비용을 피하기 위해
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.
The quality of earnings as measured by balance sheet based accruals ratios showed:
A. decrease in Jefferson's earnings quality relative to Adams due to the sharp jump in the ratio in 2008 compared to a much smaller increase for Adams.
B. both companies' earnings quality improved due to the increase in the ratio with Jefferson showing the most improvement.
C. strong improvement in Jefferson's earnings quality relative to Adams due to the sharp jump in the ratio in 2008 compared to the much smaller increase for Adams.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
The lower the ratio the higher will be the earnings quality. Jefferson's ratio rose sharply in 2008 compared to the previous years and was subitaniially above Adams. Thus, Jefferson's earnings quality is lower.
(Study Session 7» LOS 25-f)
NEW QUESTION: 3
A SysOps administrator recently launched an application consisting of web servers running on Amazon EC2 instances, an Amazon ElastiCache cluster communicating on port 6379, and an Amazon RDS tor PostgreSQL DB instance communicating on port 5432. The web servers are in the security group web-sg. the ElastiCache cluster is in the security group cache-sg. and the DB instance is in the security group database-sg.
The application fails on start, with the error message "Unable to connect to the database." The rules in web-sg are as follows.
Which change should the SysOps administrator make to web-sg to correct the issue without compromising security?
A. Change the outbound rule to:
cache-sg TCP 54 32
B. Add a new outbound rule:
database-sg TCP 5432
C. Add a new inbound rule:
database-ag TCP 5432
D. Add a new outbound rule:
0.0.0.0/0 Ail Traffic 0-65535
Answer: C
NEW QUESTION: 4
회사 C는 현재 정적 웹 사이트 호스팅이 활성화 된 Amazon S3 버킷에서 회사 사이트를 호스팅하고 있습니다. 현재 방문자가 http://www.companyc.com을 방문하면 index.html 페이지가 반환됩니다. C 회사는 방문자가 브라우저에서 http://www.companyc.com을 입력하면 welcome.html 새 페이지를 반환하려고 합니다.
회사 C가이 요구 사항을 충족시킬 수있는 다음 단계는 무엇입니까? 답변 2 개 선택
A. S3 버킷에 환영 하위 폴더 만들기
B. welcome.html이라는 html 페이지를 S3 버킷에 업로드
C. 오류 문서 속성을 welcome.html로 설정하십시오.
D. 색인 문서 속성을 welcome.html로 설정하십시오.
E. index.html 페이지를 시작 하위 폴더로 이동
Answer: B,D
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