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NEW QUESTION: 1
Which of the following statements pertaining to role-based and group-based user classifications are true?
A. A role is a subset of a group where all users share a commonidentity.
B. A role can have any number of users.
C. A group is a collection of users that perform the same function. A role is a collection of groups.
D. Access privileges can be assigned to roles or groups.
E. Users can belong to one and only one role.
Answer: B,D
Explanation:
A group is a set of users, classified by common trait.
A role is an abstract name for the permission to access a particular set of resources in an
application.
Multiple users can be mapped to a role.
Users can be mapped to multiple roles.
Incorrect answers
A, B: Just wrong.
D: A group is a collection of users, but a role does not need to be a collection of groups.
Note: Given the potentially large number of users of a system, access privileges are generally not assigned at the user level. Instead, users are assigned to groups (mimicking the organizational structure of a company), or roles (defined based on job functions that users perform), or some combination of the two. Access privileges are then assigned to groups and/or roles. The most natural case is that they are assigned to roles, since roles align more closely with operations users naturally perform to accomplish their job. The industry term for this is Role-Based Access Control (RBAC). RBAC is more flexible than defining access rights based on usernames or static groups and enables an organization to be more versatile when allocating resources. With RBAC the system must determine if the subject (user or client) is associated with a role that has been granted access to a resource. This process of user to role ascertainment is called role mapping.

NEW QUESTION: 2
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.
Had Fisher Global reported its investment in the joint venture under the equity method rather than under the proportionate consolidation method, it is most likely that:
A. Reported expenses would have been higher.
B. Reported revenue would have been the same.
C. Fisher's net income would not have been affected.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Under the proportionate consolidation method, the proportionate share of the purchased firm's revenue and expenses would be reported on Fisher's income statement, increasing both expenses and revenues.
Under the equity method, Fisher's revenue and expenses are reported without adjustment, and the proportion of income from the purchased firm is reported separately, so that net income is the same under either method. (Study Session 5, LOS 21.a)

NEW QUESTION: 3
When SecureXL is enabled, all packets should be accelerated, except packets that match the following conditions:
A. All IPv6 Traffic
B. CIFS packets
C. All packets that match a rule whose source or destination is the Outside Corporate Network
D. All UDP packets
Answer: B