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NEW QUESTION: 1
An analyst has gathered the following information about Artcraft, Inc. for the year 2001:
Net income of $30,000.
*
5,000 shares of common stock and 500 shares of 8 percent, $90 par convertible preferred stock
*
outstanding during the whole year.
Each share of convertible preferred can be converted into 4 shares of common stock.
*
Last year, Artcraft issued at par, $60,000 of par, 6.0 percent convertible bonds, with each of the
*
6 0 bonds convertible into 110 shares of the Artcraft common stock.
If Artcraft's effective tax rate is 40 percent, what will Artcraft report as diluted earnings per share (EPS) for
2 001?
A. $2.36
B. $3.42
C. $3.37
Answer: A
Explanation:
diluted EPS = adjusted earnings after conversion (EAC) / weighted average plus potential common shares outstanding.
Step 1: Calculate Adjusted EAC preferred dividends = convertible preferred dividends = (0.08)(90)(500) =
3 ,600, convertible debt interest = (60,000)(0.06)(1 - 0.40) = 2,160, adjusted EAC = (30,000 + 3,600 - 3600
+ 2,160) = $32,160
Step 2: Calculate Weighted average plus potential common shares outstanding.5000 + 500 x 4 + 60 x 110
= 13,600.Step 3: Calculate Diluted EPS Diluted EPS = 32,160 / 13,600 = $2.36.
NEW QUESTION: 2
In a dry pipe system, there is no water standing in the pipe - it is being held back by what type of valve?
A. Relief valve
B. Release valve
C. Clapper valve
D. Emergency valve
Answer: C
Explanation:
Dry pipe sprinkler systems commonly are used where he ambient temperature of the space they are protecting is expected to be less than 40 F (4.4 C).
The sprinkler pipe is filled with compressed air or nitrogen that is released when a sprinkler opens and allows the dry pipe valve to open, filling the overhead pipes with water. This prevent the pipes from freezing in unattended facilities such as warehouses.
What keeps water from entering the sprinkler pipes prematurely?
The dry pipe valve is designed so that the pressure from the compressed air or nitrogen keeps the valve closed until it is needed.
Clapper Valve Interior
Look at the interior of the valve assembly in the photograph above. The waterway at the bottom is smaller than the air chamber above the clapper valve. This design enables it to enjoy the mechanical advantage of the "differential principle." The larger surface area under relatively low air pressure is able to hold back the water pressure from the smaller orifice.
In most dry pipe valves, this differential principle operates on a ratio of about 1:6; one unit of air pressure will resist six units of water pressure. If, for example, the incoming water pressure were 60 psi (4.1 bar), the differential principle created by the larger surface area would allow as little as 10 psi (0.7 bar) air pressure to keep the valve closed. Some "low- differential" dry pipe valves operate with an air to water ressure ratio of 1:1.2.
While the minimum air pressure will keep the dry pipe valve closed during normal conditions, most sprinkler fitters will put an additional 20 psi (1.4 bar) air pressure on the system to prevent inadvertent valve operation in the event of a small air leak.
The National Fire Protection Association (NFPA) 13, Standard for the installation of
Automatic Sprinkler Systems, provides guidance on minimum air pressure that must be maintained. Another important feature of this dry pipe valve is the latching device pictured in the upper left hand corner. This attachment is designed to hold the heavy dry pipe valve in the open position once it operates so that it does not interfere with water flowing to control a fire.
For additional information, refer to NFPA 13, Standard for the Installation of Automatic
Sprinkler Systems.
All of the other choices presented within the question were only detractors and not good responses for this specific question.
Reference:
KRUTZ, Ronald L. & VINES, Russel D., The CISSP Prep Guide: Mastering the Ten
Domains of Computer Security, 2001, John Wiley & Sons, Page 336.
And
KRUTZ, Ronald L. & VINES, Russel D., The CISSP Prep Guide: GOLD EDITION, John
Wiley & Sons, 2002, page 471.
and
The United State Fire Administration at http://www.usfa.dhs.gov/downloads/pdf/coffee- break/cb_fp_2010_20.pdf
NEW QUESTION: 3
Which Unica Campaign V8.5 utility is used to update record counts in a catalog?
A. unica_acgenrpt
B. unica_aclsnr
C. unica_acsesutil
D. unica_svradm
Answer: C
NEW QUESTION: 4
How would you run the SIP tracing tool in Avaya Aura® 7.x?
A. Execute traceSM from the command line of Avaya Aura® Session Manager (SM).
B. Execute traceSM from the SMI of Avaya Aura® Communication Manager (CM).
C. Execute traceSIP from the command line of Avaya Aura® Communication Manager (CM).
D. Execute traceSM from the command line of Avaya Aura® System Manager (SMGR).
Answer: A