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NEW QUESTION: 1
During a check of the security control measures of the company network assets, a network administrator is explaining the difference between the security controls at the company. Which of the following would be identified as physical security controls? (Select THREE).
A. Cipher locks
B. VLANs
C. Biometrics
D. RSA
E. Passwords
F. 3DES
G. Man traps
Answer: A,C,G
Explanation:
Physical security is the protection of personnel, hardware, programs, networks, and data from physical circumstances and events that could cause serious losses or damage to an enterprise, agency, or institution. This includes protection from fire, natural disasters, burglary, theft, vandalism, and terrorism.
C: A mantrap is a mechanical physical security devices for catching poachers and trespassers. They have taken many forms, the most usual being like a large foothold trap, the steel springs being armed with teeth which met in the victim's leg.
D: Biometric authentication is a type of system that relies on the unique biological characteristics of individuals to verify identity for secure access to electronic systems. Biometric authentication is a physical security device.
E: Cipher locks are used to control access to areas such as airport control towers, computer rooms, corporate offices, embassies, areas within financial institutions, research and development laboratories, and storage areas holding weapons, controlled substances, etc. Cipher locks are physical security devices.
NEW QUESTION: 2
A remote user for a company must periodically connect to the company network to access internal resources using a company laptop with software that was preinstalled by the IT department. Which VPN method is used for connectivity?
A. GET VPN
B. SSL VPN
C. IPsec VPN
D. DMVPN
Answer: C
NEW QUESTION: 3
Galena Petrovich, CFA, is an analyst in the New York office of TRS Investment Management, Inc.
Petrovich is an expert in the industrial electrical equipment sector and is analyzing Fisher Global. Fisher is a global market leader in designing, manufacturing, marketing, and servicing electrical systems and components, including fluid power systems and automotive engine air management systems.
Fisher has generated double-digit growth over the past ten years, primarily as the result of acquisitions, and has reported positive net income in each year. Fisher reports its financial results using International Financial Reporting Standards (IFRS).
Petrovich is particularly interested in a transaction that occurred seven years ago, before the change in accounting standards, in which Fisher used the pooling method to account for a large acquisition of Dartmouth Industries, an industry competitor. She would like to determine the effect of using the purchase method instead of the pooling method on the financial statements of Fisher. Fisher exchanged common stock for all of the outstanding shares of Dartmouth.
Fisher also has a 50% ownership interest in a joint venture with its major distributor, a U.S. company called Hydro Distribution. She determines that Fisher has reported its ownership interest under the proportioned consolidation method, and that the joint venture has been profitable since it was established three years ago. She decides to adjust the financial statements to show how the financial statements would be affected if Fisher had reported its ownership under the equity method. Fisher is also considering acquiring 80% to
100% of Brown and Sons Company. Petrovich must consider the effect of such an acquisition on Fisher's financial statements.
Petrovich determines from the financial statement footnotes that Fisher reported an unrealized gain in its most recent income statement related to debt securities that are designated at fair value. Competitor firms following U.S. GAAP classify similar debt securities as available-for-sale.
Finally, Petrovich finds a reference in Fisher's footnotes regarding a special purpose entity (SPE). Fisher has reported its investment in the SPE using the equity method, but Petrovich believes that the consolidation method more accurately reflects Fisher's true financial position, so she makes the appropriate adjustments to the financial statements.
Regarding the prior purchase that was accounted for under the pooling of interests method, had Fisher Global reported this purchase under the acquisition method:
A. balance sheet assets and liabilities of the purchased firm would have been reported at fair value.
B. the assets and liabilities of the purchased firm would not be included on Fisher's balance sheet.
C. reported goodwill could be less depending on the fair value of the identifiable assets and liabilities compared to their book values.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
The assets and liabilities of the purchased firm are included on the balance sheet of the acquiring firm under either method. Under the pooling method, there is no adjustment of balance sheet asset and liability values to their fair values. Under the acquisition method, assets and liabilities acquired are reported at fair value at the time of the purchase. There is no goodwill reported under the pooling method; the purchase price is not reflected on the balance sheet of the acquiring firm. (Study Session 5. LOS 21.a)
NEW QUESTION: 4
You are developing an application that supports multiple cultures.
The application must store localized content in satellite assemblies.
You need to build the satellite assemblies.
Which tool should you use?
A. Gacutil.exe
B. Ildasm.exe
C. Ilasm.exe
D. Al.exe
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Use the Assembly Linker (Al.exe) to compile .resources files into satellite assemblies. Al.exe creates an assembly from the .resources files that you specify. By definition, satellite assemblies can only contain resources. They cannot contain any executable code.
The following Al.exe command creates a satellite assembly for the application MyApp from the file strings.de.resources.
al /t:lib /embed:strings.de.resources /culture:de /out:MyApp.resources.dll References: https://technet.microsoft.com/en-us/library/21a15yht(v=vs.85)