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NEW QUESTION: 1
With Tivoli Federated Identity Manager, which of the following customer scenarios is to be addressed?
A. Cross-domain single sign-on, whether the requester is an external user or an internal employee.
B. Strong authentication requirements for any configuration.
C. Strict management of privileged users' identities to absolutely ensure there is no unauthorized sharing of their identities.
D. The provisioning of identities to more than one domain or company.
Answer: A
Explanation:
IBM Tivoli Access Manager for e-business Key features include: Provide a base for the federation of user identities. For standardized cross-domain authentication (federation), Tivoli Access Manager for e-business customers can upgrade to Tivoli Federated Identity Manager - a modular access control solution for cross-domain single sign-on.
Reference: IBM Tivoli Identity and Access Manager V1.0 and IBM Tivoli Unified Single Sign-On V1.0

NEW QUESTION: 2
次のMOSTのうち、主要なランサムウェア攻撃の影響を効果的に軽減するのはどれですか？
A. アプリケーションスキルチェーン
B. データ損失防止（DLP）
C. 最新のセキュリティパッチ
D. データのバックアップ
Answer: D

NEW QUESTION: 3
On January 2, 20X5, to better reflect the variable use of its only machine, Holly, Inc. elected to change its
method of depreciation from the straight-line method to the units of production method. The original cost
of the machine on January 2, 20X3, was $50,000, and its estimated life was 10 years. Holly estimates that
the machine's total life is 50,000 machine hours. Machine hours usage was 8,500 during 20X4 and 3,500
during 20X3.
Holly's income tax rate is 30%. Holly should report the accounting change in its 20X5 financial statements
as a(n):
A. Adjustment to beginning retained earnings of $2,000.
B. Cumulative effect of a change in accounting principle of $1,400 in its income statement.
C. Cumulative effect of a change in accounting principle of $2,000 in its income statement.
D. None of the above.
Answer: D
Explanation:
Choice "d" is correct. A change in the method of depreciation is now considered to be both a change in
method and a change in estimate. These changes should be accounted for as changes in estimate and
handled prospectively. The new depreciation method should be used as of the beginning of the year of
change and should start with the current book value of the underlying asset. No retroactive or
retrospective calculations should be made, and no adjustment should be made to retained earnings. The
cumulative effect treatment on the income statement was the treatment of most changes in accounting
principle prior to SFAS No. 154. The adjustment to beginning retained earnings is the treatment now
given to changes in accounting principle by SFAS No. 154. However a change in depreciation method is
no longer accounted for as a change in accounting principle. Choices "a", "b", and "c" are incorrect, per
the above Explanation: .

NEW QUESTION: 4
If a state commissioner of insurance places an HMO under administrative supervision, then the purpose of this action most likely is to:
A. Place the HMO's operations under the direction and control of the state commissioner or a person appointed by the commissioner.
B. Transfer all of the HMO's business to other carriers.
C. Sell the HMO's assets in order to satisfy the HMO's obligations.
D. Allow the state commissioner, acting for a state court, to take control of and administer the HMO's assets and liabilities.
Answer: A

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