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NEW QUESTION: 1
Sampson Aerospace is a publicly-traded U.S. manufacturer. Sampson supplies communication and navigation control systems to manufacturers of airplanes for commercial and government use. The company operates two divisions: Commercial Operations and Government Operations. Revenues from the Government Operations division comprise 80% of Sampson's total company revenues. Revenues for other companies in the industry are also driven primarily by sales to the U.S. government.
Sampson has gained a reputation for offering unique products and services. Sampson's market share has been increasing, and its net profit margin is among the highest in its industry.
As part of its business strategy, Sampson seeks out opportunities to enhance internal growth by acquiring smaller companies that possess new technologies that would allow Sampson to offer unique products and services. To this end, Sampson CEO, Drew Smith, recently asked his acquisitions team to consider the purchase of a controlling interest in either NavTech or Aerospace Communications, both software applications firms. Smith provides his acquisitions team with an aerospace analyst's industry report that addresses many key issues within the industry. Selected passages from the report are reproduced below:
Sales in the aerospace electronics industry depend primarily on government military spending, which, in turn, depends on defense budgets. Sales depend on commercial travel to a much lesser extent. The government defense spending budget outlook is fairly bleak as the current administration is looking for ways to reduce the budget deficit. We feel the commercial airline segment has more upside than downside, especially as the global economy improves, so we might see a gradual shift in industry focus toward the commercial airline sector. Companies that already have a foothold in the commercial sector are well-positioned to grow during the global recovery. Even so, companies in this industry will remain highly sensitive to government spending for their revenues. Research and development costs are high and the industry is highly capital intense. While there are only a few companies in this industry, good opportunities exist, especially for companies that have developed sustainable profits through wise acquisitions, cost containment, and the ability to secure long-term government contracts.
Sampson Aerospace recently announced that it is reducing its investment return assumption on its pension assets from 6% to 5%, and that it has entered negotiations to possibly acquire controlling equity interests in communications software firms, NavTech and Aerospace Communications. NavTech recently has decided to capitalize a significant portion of its research and development expense, and Aerospace Communications has restructured and reclassified many of its leases from operating to financial leases.
Sampson CEO Drew Smith recently announced that Sampson had dropped out of negotiations with Knowledge Technologies, claiming it was likely not a sustainable business model.
Consensus forecasts for NavTech and Aerospace Communications are presented in Exhibit 1.

By claiming that Knowledge Technologies is "not a sustainable business model," Sampson CEO Drew Smith would most likely estimate Knowledge Technologies's value using:
A. going concern value.
B. balance sheet value.
C. liquidation value.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
If the company's business model is not sustainable, the liquidation value is more appropriate than its value as a going concern (which could be negative). Balance sheet value is an accounting concept, not a valuation concept. (Study Session 10, LOS 33.b)

NEW QUESTION: 2
データから生成機能を使用して、キャンバスアプリを作成します。アプリはMicrosoft SharePointリストに接続します。
次の各ステートメントについて、ステートメントがtrueの場合は[はい]を選択します。それ以外の場合は、[いいえ]を選択します。
注：それぞれの正しい選択は1ポイントの価値があります。

Answer:
Explanation:

Explanation

Reference:
https://docs.microsoft.com/en-us/powerapps/maker/canvas-apps/app-from-sharepoint

NEW QUESTION: 3
Which of the following can be defined as THE unique attribute used as a unique identifier within a given table to identify a tuple?
A. foreign key
B. secondary key
C. primary key
D. candidate key
Answer: C
Explanation:
The following answers were NOT correct:
Candidate Key: A candidate key is a combination of attributes that can be uniquely used to identify a database record without any extraneous data. Each table may have one or more candidate keys. One of these candidate keys is selected as the table primary key.
Foreign Key: A foreign key is a field in a relational table that matches the primary key column of another table. The foreign key can be used to cross-reference tables.
Secondary key: The term secondary key is a key that is used strictly for data-retrieval purposes. A secondary key is sometimes defined as a "data item value that identifies a set of records." It is important to note that a secondary key does not need to have unique values in a table; in this respect, secondary keys differ from primary keys (and candidate keys and superkeys).
References:
A candidate key is an attribute that is a unique identifier within a given table.
Source: KRUTZ, Ronald L. & VINES, Russel D., The CISSP Prep Guide: Mastering the
Ten Domains of Computer Security, 2001, John Wiley & Sons, Page 45.
Candidate Key Ref: http://databases.about.com/cs/specificproducts/g/candidate.htm
Feedback from Jerry: A candidate key is one of several alternative columns in a table that may be chosen as a primary key. The PRIMARY KEY IS the unique identifier. The foundation of a relational database is the establishiment and reliance on a unique primary key, not candidate keys. Primary key is a more correct answer to this question than candidate key.
Secondary key ref: http://www.gslis.utexas.edu/~wyllys/DMPAMaterials/keys.html