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NEW QUESTION: 1
Which of the following elements can you configure in the country- specific Corporate Data Model? There are 3 correct answers to this question.
A. jobClassLocal
B. globallnfo
C. corporateAcidress
D. legalEntityLocal
E. homeAddress
Answer: A,C,D

NEW QUESTION: 2
Your company works intensively with models in requirements engineering and uses UML for the description of models. Which three capabilities should a modeling tool possess in order to be able to create traceable models in the requirements engineering? (3 Points)
A. The models are checked for conformity with the UML definition
B. The model elements can be stored under version control
C. Model elements can be linked via hyperlinks
D. Every model element must possess an ID
E. Themodelingtool creates reports suitable for management
F. The model is exported in the XML format
Answer: B,C,F

NEW QUESTION: 3
Which function does traffic shaping perform?
A. it drops packets to control the output rate
B. it queues traffic without buffering it
C. it bufers and queues excess packets
D. it buffers traffic without queuing it
Answer: C

NEW QUESTION: 4
William Jones, CFA, is analyzing the financial performance of two U.S. competitors in connection with a potential investment recommendation of their common stocks. He is particularly concerned about the quality of each company's financial results in 2007-2008 and in developing projections for 2009 and 2010 fiscal years.
Adams Company has been the largest company in the industry but Jefferson Inc. has grown more rapidly in recent years. Adams's net sales in 2004 were 33-1/3% higher than Jefferson but were only 18% above Jefferson in 2008. During 2008, a slowing U.S. economy led to lower domestic revenue growth for both companies. The 10-k reports showed overall sales growth of 6% for Adams in 2008 compared to 7% for
2007 and 9% in 2006. Jefferson's gross sales rose almost 12% in 2008 versus 8% in 2007 and 10% in
2006. In the past three years, Jefferson has expanded its foreign business at a faster pace than Adams. In
2008, Jefferson's growth in overseas business was particularly impressive. According to the company's 10- k report, Jefferson offered a sales incentive to overseas customers. For those customers accepting the special sales discount, Jefferson shipped products to specific warehouses in foreign ports rather than directly to those customers' facilities.
In his initial review of Adams's and Jefferson's financial statements, Jones was concerned about the quality of the growth in Jefferson's sales, considerably higher accounts receivables, and the impact of overall accruals on earnings quality. He noted that Jefferson had instituted an accounting change in 2008. The economic life for new plant and equipment investments was determined to be five years longer than for previous investments. For Adams, he noted that the higher level of inventories at the end of 2008 might be cause for concern in light of a further slowdown expected in the U.S. economy in 2009.
The accompanying table shows financial data for both companies' Form 10-k reports for 2006-2008 used by Jones for his analysis. To evaluate sales quality, he focused on trends in sales and related expenses for both companies as well as cash collections and receivables comparisons. Inventory trends relative to sales and the number of days' sales outstanding in inventory were determined for both companies. Expense trends were examined for Adams and Jefferson relative to sales growth and accrual ratios on a balance sheet and cash flow basis were developed as overall measures of earnings quality.

Jones also observed that inventory 3nd cost of goods sold comparisons showed:
A. Jefferson's inventory decline and large increase in cost of goods sold may be related to the success of the special offer; Adams's large increase in inventories suggests possible inventory obsolescence.
B. Jefferson's inventory decline suggests possible problems in inventory management to meet the stronger customer demand from the special offer; Adams's large inventory increase suggests better inventory management to meet future sales growth.
C. Jefferson's inventory levels may be understated and sales overstated to the extent of product shipments for the special offer; Adams inventory increase may reflect slowing product demand and possible inventory obsolescence.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Jefferson's revenue and inventor)' levels may be distorted by revenue recognition for new business from ihc special offer. Although the customers agreed to delay delivery of ihe products, recognition of these sales prior to customer delivery lowers the quality of these sales and understates inventory. Inventory is understated if the sale is not totally complete. (Study Session 7, LOS 25.f)

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