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NEW QUESTION: 1
Stanley Bostwick, CFA, is a business services industry analyst with Mortonworld Financial. Currently, his attention is focused on the 2008 financial statements of Global Oilfield Supply, particularly the footnote disclosures related to the company's employee benefit plans. Bostwick would like to adjust the financial statements to reflect the actual economic status of the pension plans and analyze the effect on the reported results of changes in assumptions the company used to estimate the projected benefit obligation (PBO) and net pension cost. But first, Bostwick must familiarize himself with the differences in the accounting for defined contribution and defined benefit pension plans.
Global Oilfield's financial statements are prepared in accordance with International Financial Reporting Standards (IFRS). Excerpts from the company's annual report are shown in the following exhibits.


Which of the following best describes the effects of a decrease in the rate of compensation growth during
2009 all else equal? Global Oilfield's:
A. service cost is lower and the accumulated benefit obligation is higher.
B. net income is higher and the funded status is higher.
C. pension expense is lower and the plan assets are higher.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
A decrease in the compensation growth rate will reduce service cost. Lower service cost will result in lower pension expense and, thus, higher net income. Lowering the compensation growth rate will also reduce the PBO. A lower PBO will increase the funded status of the plan (make the plan appear more funded).
The compensation growth rate has no effect on the ABO and plan assets. (Study Session 6, LOS 22.c)

NEW QUESTION: 2
For each of the following statements, select Yes if the statement is true. Otherwise, select No.
NOTE: Each correct selection is worth one point.

Answer:
Explanation:

NEW QUESTION: 3
You need to migrate a Microsoft Exchange Server 2007 organization that has 50 mailboxes to Exchange Online by using the cutover migration method.
Which two requirements should be met before you can begin the mailbox migration? Each correct answer presents part of the solution.
A. Exchange Web Services (EWS) must be enabled and accessible from the Internet.
B. The migration administrator account must be granted Full Access permission for each on-premises mailbox that will be migrated.
C. The migration administrator account must be granted Receive As permission for each on-premises mailbox that will be migrated.
D. The migration administrator account must be granted Send As permission for each on-premises mailbox that will be migrated.
E. Outlook Anywhere must be enabled and accessible from the Internet.
Answer: B,E
Explanation:
A: To migrate the mailboxes, the admin must have one of the following permissions:
The migration administrator must be assigned the FullAccess permission for each on-premises mailbox.
or
The migration administrator must be assigned the Receive As permission on the on-premises mailbox database that stores user mailboxes.
E: The email migration service uses Outlook Anywhere (also known as RPC over HTTP), to connect to your on-premises Exchange Server.
References:
https://support.office.com/en-us/article/Perform-a-cutover-migration-of-email-to-Office-365-
9496e93c-1e59-41a8-9bb3-6e8df0cd81b4?ui=en-US&rs=en-US&ad=US

NEW QUESTION: 4
You are creating a server profile and need to add multiple VLANs for the server to access What should you create?
A. uplink sets
B. network sets
C. logical interconnect group
D. logical interconnect
Answer: C