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NEW QUESTION: 1
During a security investigation, it is determined that there is a coordinated attack on the web applications deployed on Amazon EC2. The attack is performed through malformed HTTP headers.
What AWS service of feature would prevent this traffic from reaching the EC2 instances?
A. Amazon Inspector
B. AWS WAF
C. Amazon Security Groups
D. Application Load Balancer (ALB)
Answer: B
Explanation:
https://aws.amazon.com/waf/
NEW QUESTION: 2
Define the Marketing User Profile.
A. Standard user perm + can import leads for the Org
Answer: A
NEW QUESTION: 3
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.
How many of Bennett's statements on proportionate consolidation are correct?
A. Two.
B. None.
C. Three.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Proportionate consolidation only considers the proportion of the assets and liabilities owned by the parent firm (Statements 4 and 5 are incorrect). Also, proportionate consolidation is generally not allowed under
U.S. GAAP (Statement 3 is incorrect). Proportionate consolidation is the preferred method under IFRS.
Therefore, none oft three statements is correct. (Study Session 5. LOS 21.b)
NEW QUESTION: 4
Recent years have brought minority-owned businesses in the United States unprecedented
opportunities-as well as new and significant risks. Civil rights activists have long argued that one of the
principal reasons why Blacks, Hispanics and the other minority groups have difficulty establishing
themselves in business is that they lack access to the sizable orders and subcontracts that are generated
by large companies. Now congress, in apparent agreement, has required by law that businesses awarded
federal contracts of more than $500,000 do their best to find minority subcontractors and record their
efforts to do so on forms field with the government. Indeed, some federal and local agencies have gone
so far as to set specific percentage goals for apportioning parts of public works contracts to minority
enterprises.
Corporate response appears to have been substantial. According to figures collected in 1977, the total of
corporate contracts with minority business rose from $77 to $1.1 billion in 1977. The projected total of
corporate contracts with minority business for the early 1980's is estimated to be over $3 billion per year
with no letup anticipated in the next decade. Promising as it is for minority businesses, this increased
patronage poses dangers for them, too. First, minority firms risk expanding too fast and overextending
themselves financially, since most are small concerns and, unlike large businesses they often need to
make substantial investments in new plants, staff, equipment, and the like in order to perform work
subcontracted to them. If, thereafter, their subcontracts are for some reason reduced, such firms can face
potentially crippling fixed expenses. The world of corporate purchasing can be frustrating for small
entrepreneurs who get requests for elaborate formal estimates and bids. Both consume valuable time and
resources and a small company's efforts must soon result in orders, or both the morale and the financial
health of the business will suffer.
A second risk is that White-owned companies may-seek to cash inon the increasing apportion-ments
through formation of joint ventures with minority-owned concerns, of course, in many instances there are
legitimate reasons for joint ventures; clearly, white and minority enterprises can team up to acquire
business that neither could Third, a minority enterprise that secures the business of one large corporate
customer often runs the danger of becoming and remaining dependent. Even in the best of circumstances,
fierce competition from larger, more established companies makes it difficult for small concerns to
broaden their customer bases; when such firms have nearly guaranteed orders from a single corporate
benefactor, they may truly have to struggle against complacency arising from their current success.
The authors implied that the minority owned concern that does| the greater part of its business with one
large corporate customer should
A. uses its influence with the other corporation to promote subcontracting with other minority concerns.
B. concentrates on securing even more business from that corporation
C. pass on some of the work to be done for the corporation to other minority owned concerns.
D. avoid competition with the larger, more established concerns by not expanding
E. try to expands its customers base to avoid becoming dependent on the corporation
Answer: C