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NEW QUESTION: 1
非常に高いレベルの信頼性とパフォーマンスを実装するために、Cloud Block StorageバックエンドでどのRAID方式が使用されていますか？
A. RAID 2（ビットレベルストライピング）
B. RAID 10（ミラー化およびストライプ化されたブロック）
C. RAID 5（ストライプブロック、分散パリティ）
D. RAID 1（ミラー）
Answer: B
Explanation:
Explanation
Cloud Block Storage back-end storage volumes employs the RAID 10 method to provide a very high level of reliability and performance.
http://www.rackspace.com/knowledge_center/product-faq/cloud-block-storage

NEW QUESTION: 2
Your organization has implemented Project Server 2013 to plan and control enterprise projects.
Your organization plans to perform a Portfolio Analysis for the first time on the Selection of Projects to be done the next year. Business drivers, as well as a pair wise comparison of those business drivers to set the business priorities, is the chosen method.
Your organization has provided you with a total of 35 business drivers, 30 of which are related in some way.
You need to return with a valid set of drivers and prioritization to perform the analysis.
What should you do?
A. Specify a priority value for each driver in order to complete the pairwise analysis.
B. Perform a pairwise analysis on the drivers to identify relative priorities with key stakeholders.
C. Assign priorities to each driver and normalize to 100 percent.
D. Reduce the number of drivers to fewer than 12 and perform the prioritization with the key stakeholders.
Answer: D

NEW QUESTION: 3
This question consists of an item pertaining to possible deficiencies in an accountant's review report.
Jordan & Stone, CPAs, audited the financial statements of Tech Co., a nonissuer, for the year ended
December 31, 20X1, and expressed an unqualified opinion. For the year ended December 31, 20X2, Tech
issued comparative financial statements. Jordan & Stone reviewed Tech's 20X2 financial statements and
Kent, an assistant on the engagement, drafted the accountants' review report below. Land, the
engagement supervisor, decided not to reissue the prior year's auditors' report, but instructed Kent to
include a separate paragraph in the current year's review report describing the responsibility assumed for
the prior year's audited financial statements. This is an appropriate reporting procedure. Land reviewed
Kent's draft and indicated in the Supervisor's Review Notes below that there were several deficiencies in
Kent's draft.
Accountant's Review Report
We have reviewed and audited the accompanying balance sheets of Tech Co. as of December 31, 20X2
and 20X1, and the related statements of income, retained earnings, and cash flows for the years then
ended, in accordance with Statements on Standards for Accounting and Review Services issued by the
American Institute of Certified Public Accountants and generally accepted auditing standards. All
information included in these financial statements is the representation of the management of Tech Co. A
review consists principally of inquiries of company personnel and analytical procedures applied to financial
data. It is substantially less in scope than an audit in accordance with generally accepted auditing
standards, the objective of which is the expression of an opinion regarding the financial statements taken
as a whole. Based on our review, we are not aware of any material modifications that should be made to
the accompanying financial statements. Because of the inherent limitations of a review engagement, this
report is intended for the information of management and should not be used for any other purpose. The
financial statements for the year ended December 31, 20X1, were audited by us and our report was dated
March 2, 20X2. We have no responsibility for updating that report for events and circumstances occurring
after that date.
Jordan and Stone, CPAs
March 1, 20X3
Supervisor's Review Notes
There should be no reference to the prior year's audited financial statements in the first (introductory)
paragraph.
A. Correct
B. Incorrect
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Correct. The auditors are issuing a review report this year and issued an audit opinion last year. A review
report gives less assurance than an audit. The auditors should not make reference in the first paragraph to
the fact that they audited last year's financial statements even though they are being comparatively shown,
because it may mislead the reader of the financial statements as to the auditors' degree of assurance on
this year's financial statements.

NEW QUESTION: 4
The purpose of Erickson and Wang study was to empirically quantify the increase in selling price realized by sellers of entire companies in cases where:
A. The buyer realizes a step-up in tax basis of the underlying assets when acquiring a "seasoned" S corporation
B. Most acquirers do not want to purchase stock of another corporation because of the potential for liability assumptions
C. The step-up in tax basis of the assets result in an increase in proceeds
D. The entire analysis should be based on entire data
Answer: A