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NEW QUESTION: 1
According to the "Tax Preference Theory," which factor(s) would lead investors to desire a lower payout of dividends over a relatively higher payout of dividends?
I. Capital gains may be taxed at a lower marginal rate than ordinary income II. The cost of retained earning equity capital is usually lower than debt capital III. Capital gains are not taxed until the stock is sold and the gain is realized IV. If the stock is held until the owner dies, the beneficiary may use the stock price at the time of inheritance as the basis, thus any capital gains up until that point are not taxed
V. Investors prefer a stable dividend policy
A. I, II, III, IV & V
B. II and III
C. I only
D. I, III and IV
E. None of these answers
Answer: D
Explanation:
Explanation/Reference:
Explanation:
The "Tax Preference Theory" states that there may be three reasons that investors would prefer lower dividend payments along with higher capital gains as opposed to high dividend payments. Long term capital gains may be taxed at a lower marginal rate than ordinary income (dividends). Also, investors have more control over when the taxable event occurs with capital gains. They are not taxed until the stock is sold and the gain is realized. Finally, if the stock is held until death, the beneficiary may claim the value at that time as the basis, thus avoiding taxes on any gains that previously accrued.
NEW QUESTION: 2
CVSS v3.0フレームワークで機密性はどのように定義されていますか？
A. 脆弱性の悪用に成功したため、個人が管理する情報リソースの機密性
B. 脆弱性の悪用に成功したため、ソフトウェアコンポーネントによって管理される情報リソースの機密性
C. 脆弱性が成功したために個人が管理する情報リソースの機密性
D. 脆弱性の悪用に失敗したため、ソフトウェアコンポーネントによって管理される情報リソースの機密性
Answer: B
Explanation:
https://www.first.org/cvss/specification-document
NEW QUESTION: 3
{"Name":"Fabrikam", "Vendor Id": 9823, "Items": ["Dogs", "Cats"]}
Select and Place:
Answer:
Explanation:
NEW QUESTION: 4
Which of the following tasks and responsibilities do NOT belong to that of a test analyst in the context of evaluating exit criteria and reporting?
[K2] 1 credit
A. The test analyst should write final test reports objectively
B. The test analyst will contribute to the final report at the end of the testing
C. The test analyst should be able to use the reporting tools
D. The test analyst is responsible for supplying accurate information
Answer: A
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