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NEW QUESTION: 1
What are two important Privacy by Design in Practice principles of an ILM strategy?
A. Masking policies and data shredding
B. Minimizing the data collected and role separation
C. Create trust groups and purpose-built storage arrays
D. Visibility and transparency
Answer: B
Explanation:
Reference:
TopiC. Lifecycle Management
Training: Mod 5, Governance, Risk, and Compliance
NEW QUESTION: 2
Tom Vadney, CFA, is president and CEO of Vadney Research and Advisors (VRA), a large equity research firm that specializes in providing international investment and advisory services to global portfolio managers. He has a staff of five junior analysts and three senior analysts covering industries and firms across the Americas, Europe, and Asia-Pacific regions.
In a recent meeting with an institutional portfolio manager, Vadney is asked to review the differences between U.S. GAAP and International Financial Reporting Standards (IFRS) as well as provide a comprehensive industry analysis for the telecommunications sector in Europe and the Asia-Pacific region.
Vadney asks Maria Mnoyan, a senior analyst covering the sector, to research the requested information for the client meeting.
Prior to the meeting, Vadney and Mnoyan meet to prepare for the client presentation. They first discuss differences between U.S. GAAP and IFRS. Mnoyan states that although there will be increasing convergence between the two accounting standards, one major difference currently is that IFRS permits either the "partial goodwill" or "full goodwill" method to value the goodwill and the noncontrolling interest under the acquisition method. U.S. GAAP requires the full goodwill method. Vadney adds that U.S. GAAP requires equity method accounting for joint ventures, while under IFRS, proportionate consolidation is preferred, but the equity method is permitted.
Vadney then asks Mnoyan to share her findings on the telecommunications sector. Mnoyan first presents an overview of the competitive forces that characterize the sector in the two regions. In particular, she notes that the sector in both regions is characterized by high switching costs. Vadney asks how high switching costs would affect the bargaining power of buyers and suppliers.
Mnoyan firmly believes that investing in companies located in developing countries provides strong growth potential through technological change and increases in capital, labor, and savings that contribute to higher dividend levels, even if the dividend growth rate is unaffected.
In her research report Mnoyan identifies several countries and industries with attractive investment potential. She notices that the telecommunications sector in one of the countries is characterized by a duopoly. The $50 billion telecom industry in another country in her analysis is dominated by h\e firms with market shares of $10 billion each.
Finally, Vadney and Mnoyan discuss investment opportunities in specific firms. Mnoyan values firms using both the discounted cash flow model and the franchise value method. She makes the following statements on the franchise value method:
Statement 1: A higher asset turnover ratio increases the franchise P/E ratio, one of the components of the intrinsic P/E value.
Statement 2: When firms pay out profits as dividends at a higher rate, a firm's intrinsic P/E value decreases.
Are Mnoyan and Vadney correct about differences between U.S. GAAP and IFRS?
A. Only Vadney is correct.
B. Only Mnoyan is correct.
C. Both are correct.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Both statements arc correct. IFRS permits either the partial goodwill or full goodwill method to value goodwill and the noncontrolling interest under the acquisition method. U.S. GAAP requires the full goodwill method. U.S. GAAP requires equity method accounting for joint ventures. Under IFRS, proportionate consolidation is preferred, but the equity method is permitted. (Study Session 11, LOS 36.a)
NEW QUESTION: 3
Your company has a single Active Directory domain. The company network is protected by a firewall.
Remote users connect to your network through a VPN server by using PPTP.
When the users try to connect to the VPN server, they receive the following error message:
"Error 721: The remote computer is not responding."
You need to ensure that users can establish a VPN connection.
What should you do?
A. Open port 6000 on the firewall.
B. Open port 3389 on the firewall.
C. Open port 1423 on the firewall.
D. Open port 1723 on the firewall.
Answer: D
Explanation:
You need to make sure TCP port 1723 (for PPTP) or UDP port 500 (for IPsec) is open for the VPN to
communicate through the firewall.
NEW QUESTION: 4
FMCはどのイベントタイプを記録しますか？
A. 成功したログインイベントログ
B. 標準の一般的なイベントログタイプ
Answer: B