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NEW QUESTION: 1
다음 정보는 Twain Publishers, Ltd.의 확정 된 퇴직 급여 계획의 활동과 관련이 있습니다.
손익 계산서에 인식 된 트웨인의 비용은
A. US $ 140,000
B. US $ 145,000
C. US $ 135,000
D. US $ 120,000
Answer: B
Explanation:
Components of the expense are current service cost, interest cost, the expected return on plan assets, service cost recognition in full of vested amounts and amortization of nonvested amounts), and amortization of actuarial loss. Current service cost interest cost the amortization of actuarial loss, and the past service cost increase the expense The expected return on plan assets decreases the expense.
NEW QUESTION: 2
Which of the following guidelines should be followed for effective risk management?
Each correct answer represents a complete solution. Choose three.
A. Promote and support consistent performance in risk management
B. Balance the costs and benefits of managing risk
C. Promote fair and open communication
D. Focus on enterprise's objective
Answer: B,C,D
Explanation:
Explanation/Reference:
Explanation:
The primary function of the enterprise is to meet its objective. Each business activity for fulfilling enterprise's objective carries both risk and opportunity, therefore objective should be considered while managing risk.
Open and fair communication should me there for effective risk management. Open, accurate, timely and transparent information on lT risk is exchanged and serves as the basis for all risk-related decisions.
Cost-benefit analysis should be done for proper weighing the total costs expected against the total benefits expected, which is the major aspect of risk management.
Incorrect Answers:
A: For effective risk management, there should be continuous improvement, not consistent. Because of the dynamic nature of risk, risk management is an iterative, perpetual and ongoing process; that's why, continuous improvement is required.
NEW QUESTION: 3
Which three fields are required for creating a user in IBM Tivoli Endpoint Manager Web Reports? (Choose three.)
A. Password
B. Full Name
C. Domain Name
D. E-Mail
E. User Logon Name
F. Role
Answer: A,E,F