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NEW QUESTION: 1
Why is greater flexibility an advantage of a total rewards approach?
A. Because programs can be added and/or withdrawn with little employee resistance
B. Because the mix of rewards offered can be tailored according to the organization's specific challenges
C. Because incentive plans can be designed by work group or unit as well as separately for each employee
Answer: B

NEW QUESTION: 2
組織は、災害発生時の潜在的なデータ損失を懸念し、緩和戦略としてバックアップデータセンターを作成しました。現在のストレージ方式は、両方のデータセンターのすべてのサーバーで使用される単一のNASです。データセンターに障害が発生した場合に、データの可用性を向上させるオプションは次のうちどれですか？
A. 各サーバーに2つのHBAが2つのルートを介してNASに接続されていることを確認します。
B. データセンター間で複製するSANを確立します。
C. NASの変更を他のデータセンターのテープバックアップに複製します。
D. さまざまなストレージパスにわたって重複排除を確立します。
Answer: B
Explanation:
A SAN is a Storage Area Network. It is an alternative to NAS storage. SAN replication is a technology that replicates the data on one SAN to another SAN; in this case, it would replicate the data to a SAN in the backup datacenter. In the event of a disaster, the SAN in the backup datacenter would contain all the data on the original SAN. Array-based replication is an approach to data backup in which compatible storage arrays use built-in software to automatically copy data from one storage array to another. Array- based replication software runs on one or more storage controllers resident in disk storage systems, synchronously or asynchronously replicating data between similar storage array models at the logical unit number (LUN) or volume block level.
The term can refer to the creation of local copies of data within the same array as the source data, as well as the creation of remote copies in an array situated off site.

NEW QUESTION: 3
Galena Petrovich, CFA, is an analyst in the New York office of TRS Investment Management, Inc.
Petrovich is an expert in the industrial electrical equipment sector and is analyzing Fisher Global. Fisher is a global market leader in designing, manufacturing, marketing, and servicing electrical systems and components, including fluid power systems and automotive engine air management systems.
Fisher has generated double-digit growth over the past ten years, primarily as the result of acquisitions, and has reported positive net income in each year. Fisher reports its financial results using International Financial Reporting Standards (IFRS).
Petrovich is particularly interested in a transaction that occurred seven years ago, before the change in accounting standards, in which Fisher used the pooling method to account for a large acquisition of Dartmouth Industries, an industry competitor. She would like to determine the effect of using the purchase method instead of the pooling method on the financial statements of Fisher. Fisher exchanged common stock for all of the outstanding shares of Dartmouth.
Fisher also has a 50% ownership interest in a joint venture with its major distributor, a U.S. company called Hydro Distribution. She determines that Fisher has reported its ownership interest under the proportioned consolidation method, and that the joint venture has been profitable since it was established three years ago. She decides to adjust the financial statements to show how the financial statements would be affected if Fisher had reported its ownership under the equity method. Fisher is also considering acquiring 80% to
100% of Brown and Sons Company. Petrovich must consider the effect of such an acquisition on Fisher's financial statements.
Petrovich determines from the financial statement footnotes that Fisher reported an unrealized gain in its most recent income statement related to debt securities that are designated at fair value. Competitor firms following U.S. GAAP classify similar debt securities as available-for-sale.
Finally, Petrovich finds a reference in Fisher's footnotes regarding a special purpose entity (SPE). Fisher has reported its investment in the SPE using the equity method, but Petrovich believes that the consolidation method more accurately reflects Fisher's true financial position, so she makes the appropriate adjustments to the financial statements.
If Fisher Global decides to purchase only 80% of Brown and Sons, under 1FRS they will have the option to:
A. value the identifiable assets and liabilities of Brown and Sons at their current book values or at fair market value.
B. report the acquisition as either a business combination or as an acquisition.
C. report more or less goodwill depending on the accounting method they choose.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
All business combinations (e.g., merger, purchase, or consolidation) are reported under the acquisition method. Identifiable assets and liabilities must be reported at fair value at the time of the acquisition. Under IFRS, Fisher has the option of calculating the goodwill for the acquisition under either the full goodwill or partial goodwill methods. Goodwill is less under the partial goodwill method. (Study Session 5, LOS 21.b)

NEW QUESTION: 4
Your network contains two Active Directory forests named contoso.com and adatum.com. Each forest contains one domain. Contoso.com has a two-way forest trust to adatum.com. Selective authentication is enabled on the forest trust.
Contoso contains 10 servers that have the File Server role service installed. Users successfully access shared folders on the file servers by using permissions granted to the Authenticated Users group.
You migrate the file servers to adatum.com.
Contoso users report that after the migration, they are unable to access shared folders on the file servers.
You need to ensure that the Contoso users can access the shared folders on the file servers.
What should you do?
A. Disable selective authentication on the existing forest trust.
B. Disable SID filtering on the existing forest trust.
C. Run netdom and specify the /quarantine attribute.
D. Replace the existing forest trust with an external trust.
Answer: B
Explanation:
Although it is not recommended, you can use this procedure to disable security identifier (SID) filter quarantining for an external trust with the Netdom.exe tool. You should consider disabling SID filter quarantining only in the following situations:
* Users have been migrated to the trusted domain with their SID histories preserved, and you want to grant those users access to resources in the trusting domain (the former domain of the migrated users) based on the sIDHistory attribute.
Etc.
Reference: Disabling SID filter quarantining
http://technet.microsoft.com/en-us/library/cc794713(v=ws.10).aspx