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NEW QUESTION: 1
Adam works as an Incident Handler for Umbrella Inc. He is informed by the senior authorities that the server of the
marketing department has been affected by a malicious hacking attack. Supervisors are also claiming that some
sensitive data are also stolen.
Adam immediately arrived to the server room of the marketing department and identified the event as an incident.
He isolated the infected network from the remaining part of the network and started preparing to image the entire
system. He captures volatile data, such as running process, ram, and network connections.
Which of the following steps of the incident handling process is being performed by Adam?
A. Recovery
B. Containment
C. Eradication
D. Identification
Answer: B

NEW QUESTION: 2
Worauf basieren verbrauchsabhängige Planungsverfahren für die Materialbedarfsplanung (MRP)?
A. Material reservations
B. Previous material usage
C. Dependent requirements
D. Planned independent requirements
Answer: B

NEW QUESTION: 3
Which of the following provides tools and standard documentation for the project team?
A. Project steering committee
B. Project management office
C. Project coordinator
D. Project manager
Answer: B

NEW QUESTION: 4
Gary Smith, CFA, has been hired lo analyze a specialty tool and machinery manufacturer, Whitmore Corporation (WMC). WMC is a leading producer of specialty machinery in the United States. At the end of
2006, WMC purchased York Tool Company (YTC), an Australian firm in a similar line of business. YTC has partially integrated its marketing functions within WMC but still maintains control of its operations and secures its own financing. Following is a summary of the income statement and balance sheet for YTC (in millions of Australian dollars - AUD) for the past three years as well as exchange rate data over the same period.

Smith has discovered that WMC has a small subsidiary in Ukraine. The Subsidiary follows IAS accounting rules and uses FIFO inventory accounting. The Ukrainian subsidiary was acquired ten years ago and has been fully integrated into WMC's operations. WMC obtains funding for the subsidiary whenever the company finds profitable investments within Ukraine or surrounding countries. According to forecasts from economists, the Ukrainian currency is expected to depreciate relative to the U.S. dollar over the next few years. Local currency prices are forecasted to remain stable, however.
One of the managers at WMC asks Smith to analyze a third subsidiary located in India. The manager has explained that real interest rates in India over the last three years have been 2.00%, 2.50%, and 3.00%, respectively, while nominal interest rates have been 34.64%, 29.15%, and 25.66%, respectively. Smith requests more time to analyze the Indian subsidiary.
Determine whether the translation method appropriate for consolidating the Ukrainian subsidiary's financial statements would allow WMC to recognize unrealized and realized gains in nonmonetary assets owned by the subsidiary.
A. WMC would be able to recognize unrealized and realized gains
B. WMC would only be able to recognize unrealized gains.
C. WMC would only be able to recognize realized gains.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
The appropriate translation method for the Ukrainian subsidiary is the temporal method since the functional currency is the U.S. dollar (the parent's currency). Under the temporal method, realized gains or losses on nonmonetary assets are recognized in operating profits through depreciation and cost of goods sold.
Unrealized gains or losses in nonmonetary assets are not recognized under the temporal method. (Study Session 6, LOS 23-c)