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NEW QUESTION: 1
Which goal of data normalization is true?
A. Reduce data redundancy.
B. Reduce data availability.
C. Increase data availability.
D. Increase data redundancy.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
normalization, is the process of organizing the columns (attributes) and tables (relations) of a relational database to reduce dataredundancy and improve data integrity.
NEW QUESTION: 2
You have three devices enrolled in Microsoft Intune as shown in the following table.
The device compliance policies in Intune are configured as shown in the following table.
For each of the following statements, select Yes if the statement is true. Otherwise, select No.
NOTE: Each correct selection is worth one point.
Answer:
Explanation:
NEW QUESTION: 3
You are employed as an agent with CanDo Broker-Dealers. Your brother is software engineer with
VideoMagic. When you were talking to him on the phone the other day, he told you that he overheard a
conversation by some of the firm's executives that indicated that VideoMagic was about to take over
another software company. Which of the following would violate insider trading rules?
I. The next day, you get an unsolicited call from a client requesting that you sell his shares in Video Magic,
and you execute the trade.
II. You buy stock in Video Magic's target firm in anticipation that its stock price will rise when the
information becomes public.
III. You recommend the stock of Video Magic's target firm to investors based on the fact that, on average,
the stock price of target firms increases.
A. I, II and III
B. II and III only
C. I and III only
D. I and II only
Answer: B
Explanation:
Only selections II and III are violations of insider trading rules. If you receive an unsolicited
call from a client requesting a sale (or purchase) of that firm's stock, it is not considered to be an insider
transaction. If you have insider information from you brother about the merger of VideoMagic with another
firm, you cannot buy stock yourself in the target firm in anticipation of a rise in price, nor can you
recommend the stock to customers based on your expectation of a stock price increase.
NEW QUESTION: 4
Viper Motor Company, a publicly traded automobile manufacturer located in Detroit, Michigan, periodically invests its excess cash in low-risk fixed income securities. At the end of 2009, Viper's investment portfolio consisted of two separate bond investments: Pinto Corporation and Vega Incorporated.
On January 2, 2009, Viper purchased $10 million of Pinto's 4% annual coupon bonds at 92% of par. The bonds were priced to yield 5%. Viper intends to hold the bonds to maturity. At the end of 2009, the bonds had a fair value of $9.6 million.
On July I, 2009, Viper purchased $7 million of Vega's 5% semi-annual coupon mortgage bonds at par. The bonds mature in 20 years. At the end of 2009, the market rate of interest for similar bonds was 4%. Viper intends to sell the securities in the near term in order to profit from expected interest rate declines.
Neither of the bond investments was sold by Viper in 2009.
On January 1,2010, Viper purchased a 60% controlling interest in Gremlin Corporation for $900 million.
Viper paid for the acquisition with shares of its common stock.
Exhibit 1 contains Viper's and Gremlin's pre-acquisition balance sheet data.
Exhibit 2 contains selected information from Viper's financial statement footnotes.
Using only the information contained in Exhibit 2, which of the following statements is most correct when presenting Viper's consolidated income statement for the year ended 2010?
A. An impairment loss of $275 million should be recognized under U.S. GAAP.
B. An impairment loss of $5 million should be recognized under IFRS.
C. No impairment loss is recognized under U.S. GAAP or IFRS.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
According to U.S. GAAP, the goodwill is not impaired since the $1,475 million fair value of Gremlin exceeds the $1,425 million carrying value. Thus, no impairment loss is recognized.
Under IFRS, no impairment loss is recognized since the $1,430 million recoverable amount exceeds the
$1,425 million carrying value. (Study Session 5, LOS 21.b)
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