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NEW QUESTION: 1
SQL > CONNECT scott/tiger@orcl
A. Option E
B. Option B
C. Option A
D. Option D
E. Option C
Answer: E
Explanation:
Explanation
Service registration enables the listener to determine whether a database service and its service handlers are available. A service handler is a dedicated server process or dispatcher that acts as a connection point to a database. During registration, the LREG process provides the listener with the instance name, database service names, and the type and addresses of service handlers. This information enables the listener to start a service handler when a client request arrives.
NEW QUESTION: 2
The non-erasable memory, which contains programs, stored at the time of computer manufacture is known as:
A. RAM
B. ROM
C. Flash-Rom
Answer: B
NEW QUESTION: 3
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 (he translated total asset turnover for YTC for 2008 would be higher under the all- current or temporal method.
A. No difference between temporal and all-current methods.
B. Temporal method.
C. All-current method.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
total asset turnover is calculated as: revenue / total assets
Note that no calculations are necessary to answer this question. Revenues are translated using the same average exchange rate in the temporal and all-current methods. The enly difference in the total asset turnover ratio must therefore be in the denominator (i.e., total assets). Under the all-current method, assets are translated using the current rate. Under the temporal method, monetary assets are translated using the current rate, and nonmonetary assets are translated using the historical rate. Since the historical rate is lower than the current rate, the nonmonetary assets (and therefore total assets) will have a higher value under the temporal method. A higher asset value means a lower total asset turnover ratio under the temporal method. The calculation of the total asset turnover ratio using both methods is provided for reference below:
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