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NEW QUESTION: 1
An organization allows ping traffic into and out of their network. An attacker has installed a program on the network that uses the payload portion of the ping packet to move data into and out of the network. What type of attack has the organization experienced?
A. Data leakage
B. Data emanation
C. Unfiltered channel
D. Covert channel
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.
What are the likely effects on return on assets (ROA) and net profit margin (ignoring any tax effects) of correctly adjusting for Fisher Global's investment in the SPE using the acquisition method?
ROANet profit margin
A. Decrease No change
B. No change Decrease
C. Decrease Decrease
The acquisition method results in higher assets and higher sales, but the same net income. Therefore, both ROA (net income divided by assets) and net profit margin (net income divided by sales) will decrease.
(Study Session 5. LOS 21.c)
NEW QUESTION: 3
An administrator took Media Server, mediaA, offline for maintenance and set up a new
Media Server, mediaB, with access to the previously backed up data. When restores are performed for data that was backed up by mediaA, the restores fail.
Which setting in the Host Properties must the administrator modify to allow successful restores?
A. From the Master Server, run the bpimage command to change the name of the Media
Server from mediaA to mediaB.
B. In the BAR GUI, change the "Server to use for backup and restores" setting to MediaB.
C. Verify both Media Servers are set up in the Master Server Host Properties > Restore
D. Verify both Media Servers are set up in the Media Server Host Properties > Restore
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