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NEW QUESTION: 1
When using Business Rules Check in Enterprise Data Quality (EDQ), how should you apply a specific rule to a subset of the data being processed?
A. Filter the data before processing it with Business Rules Check.
B. Add a condition in the Business Rules data and reference it in the rule definition.
C. Apply logic to the Check such that the records you do not want to apply the rule to are always given a No Data result.
D. Use multiple instances of Business Rules Check with different rules enabled.
Answer: B
Explanation:
Explanation/Reference:
Reference: https://docs.oracle.com/en/middleware/enterprise-data-quality/12.2.1.3/edqoh/business-rules- check.html
NEW QUESTION: 2
Jason Bennett is an analyst for Valley Airlines (Valley), a U.S. firm. Valley owns a stake in Southwest Air Cargo (Southwest), also a U.S. firm. The two firms have had a long-standing relationship. The relationship has become even closer because several of Valley's top executives hold seats on Southwest's Board of Directors.
Valley acquired a 45% ownership stake in Southwest on December 31, 2007. Acquisition of the ownership stake cost $9 million and was paid in cash. Valley's stake in Southwest is such that management can account for the investment using either the equity method or the acquisition method. While Valley's management desires to fairly represent the firm's operating results, they have assigned Bennett to assess the impact of each method on reported financial statements.
Immediately prior to the acquisition. Valley's current asset balance and total equity were $96 million and
$80 million, respectively. Southwest's current assets and total equity were $32 million and $16 million, respectively.
While analyzing the use of the equity method versus the acquisition method, Bennett calculates the return on assets (ROA) ratio. He arrives at two conclusions:
Statement 1: Compared to the acquisition method, the equity method results in a higher ROA because of the higher net income under the equity method.
Statement 2: Compared to the acquisition method, the equity method results in a higher ROA because of the smaller level of total assets under the equity method.
In order to get a better picture of Valley's operating condition, Bennett is also considering the use of proportionate consolidation to account for Southwest. He makes the following statements regarding the acquisition method and a proportionate consolidation:
Statement 3: Both methods are widely accepted under the provisions of U.S. GAAP and International Financial Reporting Standards (IFRS).
Statement 4: Both methods report the same level of assets on the parent's balance sheet.
Statement 5: Both methods report all of Southwest's liabilities on the parent's balance sheet.
In addition. Valley has always wanted to pursue its goal of vertical integration by expanding its scope of operations to include the manufacturing of airline parts for its own airplanes. Therefore, it established a subsidiary, Mountain Air Parts (Mountain), in Switzerland on January 1,2008. Switzerland was chosen as the location for economic and geographical diversification reasons. Mountain will operate as a self- contained, independent subsidiary. Local management in Switzerland will make the majority of operating, financing, and investing decisions.
The Swiss franc (CHF) is the official currency in Switzerland. On January 1, 2008, the USD/CHF exchange rate was 0.77. At December 31, 2008, the exchange rate had changed to 0.85 USD/CHF. The average exchange rate in 2008 was 0.80 USD/CHF. In its first year of operations. Mountain paid no dividends and no taxes. Mountain uses the FIFO assumption for its flow of inventory.
Using the appropriate method of translation, the translation gain (loss) for the year ended 2008 is closest to:
A. $109.
B. $104.
C. $99.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
(Siudy Session 6, LOS 23-c,d)
The following financial starements reflect the use of the all-current method (functional currency is the CHF) since Mountain is a self-contained company and is less dependent on Valley. The solutions to Questions
100 and 101 pertain to the all-current method.
NEW QUESTION: 3
Welcher Ansatz zur Beurteilung des aktuellen Zustands einer Dienstleistung ist bei der Planung einer "kontinuierlichen Verbesserung" zu beachten?
RICHTIG?
A. Eine Organisation sollte immer eine Analyse der Stärken, Schwächen, Chancen und Bedrohungen (SWOT) verwenden
B. Eine Organisation sollte immer einen Ansatz verwenden, der Lean-, Agile- und DevOps-Methoden kombiniert
C. Eine Organisation sollte immer Kompetenzen in Bezug auf Methoden und Techniken entwickeln, die sich erfüllen
ihr
braucht
D. Eine Organisation sollte immer eine einzige Technik verwenden, um sicherzustellen, dass die Metriken konsistent sind
Answer: C
NEW QUESTION: 4
Which of the following is not included in general guidelines for a diversified investment portfolio?
A. Invest in securities that have varying maturities
B. Limited investment in securities with higher credit risk
C. never invest in readily liquid securities
D. Do not over-concentrate securities from a specific issue or business sector
Answer: C