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Exam Code: BUS105
Exam Name: Managerial Accounting (SAYA-0009) Exam
Vendor: Saylor

60 Questions & Answers
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NEW QUESTION: 1
Which of the following statements pertaining to biometrics is false?
A. False acceptance rate is also known as Type II error.
B. Increased system sensitivity can cause a higher false rejection rate
C. The crossover error rate is the point at which false rejection rate equals the false acceptance rate.
D. Biometrics are based on the Type 2 authentication mechanism.
Answer: D
Explanation:
Explanation/Reference:
Authentication is based on three factor types: type 1 is something you know, type 2 is something you have and type 3 is something you are. Biometrics are based on the Type 3 authentication mechanism.
Source: KRUTZ, Ronald L. & VINES, Russel D., The CISSP Prep Guide: Mastering the Ten Domains of Computer Security, John Wiley & Sons, 2001, Chapter 2: Access control systems (page 37).

NEW QUESTION: 2
A firm initially has no debt in its capital structure. As it starts increasing its debt, the stock price begins to rise because of ________. After a threshold, an increase in debt reduces the stock price due to ________.
A. lower cost of retained earnings; higher cost of debt
B. higher leverage; higher probability of default
C. none of these answers
D. tax deductions; expected default and bankruptcy costs
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Debt offers tax shelter for income that equity does not since interest paid on debt is tax deductible.
Therefore, as the firm starts adding debt to its capital structure in lieu of equity, the stock price starts rising.
However, at a threshold debt-to-equity level, the higher probability of default offsets the value of the debt shield. Beyond this, addition of more debt reduces the stock price.

NEW QUESTION: 3
The basic principle of FPGA is to integrate a large number of basic circuits of digital circuits and memory in the chip. It appears as a semi-custom circuit in the field of application specific integrated circuits (ASICs).
Compared with ASIC, FPGA has advantages in which aspects.
A. Mass production cost
B. One-time cost
C. Time to market
D. performance
Answer: A,C

NEW QUESTION: 4
ランサムウェア攻撃の後。法医学会社は、被害者と攻撃者の間の暗号通貨トランザクションを確認する必要があります。このトランザクションを追跡するために会社が最もレビューする可能性が高いのは次のどれですか?
A. 公共元帳
B. チェックサム
C. イベントログ
D. NetFlowデータ
Answer: C


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