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NEW QUESTION: 1
While using the Layer Style dialog box, which of the following options is used to specify the size of a glow that emanates from the inside edges of the layer's content?
A. Bevel and Emboss
B. Satin
C. Inner Glow
D. Outer Glow
Answer: C
NEW QUESTION: 2
Performance monitoring tools report that servers are consistently above the recommended utilization capacity. Which of the following is the BEST recommendation of the IS auditor?
A. Monitor activity logs
B. Add servers until utilization is at target capacity
C. Develop a capacity plan based on usage projections
D. Deploy load balancers
Answer: A
NEW QUESTION: 3
Stanley Bostwick, CFA, is a business services industry analyst with Mortonworld Financial. Currently, his attention is focused on the 2008 financial statements of Global Oilfield Supply, particularly the footnote disclosures related to the company's employee benefit plans. Bostwick would like to adjust the financial statements to reflect the actual economic status of the pension plans and analyze the effect on the reported results of changes in assumptions the company used to estimate the projected benefit obligation (PBO) and net pension cost. But first, Bostwick must familiarize himself with the differences in the accounting for defined contribution and defined benefit pension plans.
Global Oilfield's financial statements are prepared in accordance with International Financial Reporting Standards (IFRS). Excerpts from the company's annual report are shown in the following exhibits.
Which of the following best describes the effects of a decrease in the rate of compensation growth during
2009 all else equal? Global Oilfield's:
A. pension expense is lower and the plan assets are higher.
B. service cost is lower and the accumulated benefit obligation is higher.
C. net income is higher and the funded status is higher.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
A decrease in the compensation growth rate will reduce service cost. Lower service cost will result in lower pension expense and, thus, higher net income. Lowering the compensation growth rate will also reduce the PBO. A lower PBO will increase the funded status of the plan (make the plan appear more funded).
The compensation growth rate has no effect on the ABO and plan assets. (Study Session 6, LOS 22.c)