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NEW QUESTION: 1
Which of the following statements about the ELB service is false?
A. It balances the workloads of ECSs
B. It forwards data at layer 2 or 3
C. It checks the health status of ECSs
D. It eliminates single points of failure
Answer: C

NEW QUESTION: 2
When a transfer occurs on the same date as a promotion, the movement is counted towards which measures?
There are 2 correct answers to this question.
Response:
A. Other Movement
B. Promotion
C. Transfer
D. Internal Movement
Answer: B,C

NEW QUESTION: 3
HOTSPOT
For each of the following statements, select Yes if the statement is true. Otherwise, select No. Each correct selection is worth one point.
Hot Area:

Answer:
Explanation:

Explanation/Reference:
References: http://en.wikipedia.org/wiki/Nested_RAID_levels

NEW QUESTION: 4
Andrew Carson is an equity analyst employed at Lee, Vincent, and Associates, an investment research firm. In a conversation with his supervisor, Daniel Lau, Carson makes the following two statements about defined contribution plans.
Statement I: Employers often face onerous disclosure requirements.
Statement 2: Employers often bear all the investment risk.
Carson is responsible for following Samilski Enterprises (Samilski), a publicly traded firm that produces motorcycles and other mechanical parts. It operates exclusively in the United States. At the end of its 2009 fiscal year, Samilski's employee pension plan had a projected benefit obligation (PBO) of $320 million.
Also, unrecognized prior service costs were $35 million, the fair value of plan assets was $316 million, and the unrecognized actuarial gain was $21 million.
Carson believes the rate of compensation increase will be 5% as opposed to 4% in the previous year, and the discount rate will be 7% as opposed to 8% in the previous year.
This past year, Samilski began using special purpose entities (SPEs) for various reasons. In preparation for analyzing the SPE disclosures in the footnotes to the financial statements, Carson prepares a memo on SPEs. In the memo, he correctly concludes that the company will be required under new accounting rules to classify them as variable interest entities (VIE) and consolidate the entities on the balance sheet rather than report them using the equity method as in the past.
Under current U.S. GAAP pension accounting standards, the amount of the pension asset or liability that Samilski should report on its 2009 fiscal year end balance sheet is closes/ to a:
A. $10 million liabilily
B. $14 million liabiliy
C. $4 million liability
Answer: C
Explanation:
Explanation/Reference:
Explanation:
An higher rate of compensation increase will increase the PBO. It will also increase the overall pension expense by increasing both the service and interest costs. (Study Session 6, LOS 22.b,c)

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