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NEW QUESTION: 1
Your client wants to measure agent performance based on feedback from their end customers.
If their end customer provides negative feedback, their incident needs to be reopened automatically.
Identify three tasks to fulfill these requirements. (Choose three.)
A. Assign scores to the survey questions and set the status field based on the values of the responses.
B. Create a transactional survey.
C. Create a new queue for unhappy customers.
D. Schedule a survey to run on a daily basis.
E. Set an incident business rule to send the survey when an incident is closed.
F. Create a broadcast survey.
G. Create a report of survey responses.
Answer: A,E,G

NEW QUESTION: 2
年次決算プログラム（RAJABSOO）は何を実行しますか？正解を選択してください。 2
A. 前回の会計年度が更新されました。
B. 減価償却と資産残高は完全に転記されます。
C. 減価償却リストと資産台帳が確認されました。
D. アセットは完全でエラーがありません。
Answer: B,D

NEW QUESTION: 3
What is true about updates through a view?
A. When you update a view group functions are automatically computed.
B. When you update a view only the constraints on the underlying table will be in effect.
C. When you update a view the constraints on the views always override the constraints on the underlying tables.
D. You cannot update a view with group functions.
Answer: D

NEW QUESTION: 4
Andrew Carson is an equity analyst employed at Lee, Vincent, and Associates, an investment research firm. In a conversation with his supervisor, Daniel Lau, Carson makes the following two statements about defined contribution plans.
Statement I: Employers often face onerous disclosure requirements.
Statement 2: Employers often bear all the investment risk.
Carson is responsible for following Samilski Enterprises (Samilski), a publicly traded firm that produces motorcycles and other mechanical parts. It operates exclusively in the United States. At the end of its 2009 fiscal year, Samilski's employee pension plan had a projected benefit obligation (PBO) of $320 million.
Also, unrecognized prior service costs were $35 million, the fair value of plan assets was $316 million, and the unrecognized actuarial gain was $21 million.
Carson believes the rate of compensation increase will be 5% as opposed to 4% in the previous year, and the discount rate will be 7% as opposed to 8% in the previous year.
This past year, Samilski began using special purpose entities (SPEs) for various reasons. In preparation for analyzing the SPE disclosures in the footnotes to the financial statements, Carson prepares a memo on SPEs. In the memo, he correctly concludes that the company will be required under new accounting rules to classify them as variable interest entities (VIE) and consolidate the entities on the balance sheet rather than report them using the equity method as in the past.
Under current U.S. GAAP pension accounting standards, the amount of the pension asset or liability that Samilski should report on its 2009 fiscal year end balance sheet is closes/ to a:
A. $4 million liability
B. $10 million liabilily
C. $14 million liabiliy
Answer: A
Explanation:
Explanation/Reference:
Explanation:
An higher rate of compensation increase will increase the PBO. It will also increase the overall pension expense by increasing both the service and interest costs. (Study Session 6, LOS 22.b,c)