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NEW QUESTION: 1
What rule type allows you to validate field values in metadata framework (MDF) objects?
Please choose the correct answer.
A. deleteRules
B. initializeRules
C. validateRules
D. saveRules
Answer: D

NEW QUESTION: 2
Jason Bennett is an analyst for Valley Airlines (Valley), a U.S. firm. Valley owns a stake in Southwest Air Cargo (Southwest), also a U.S. firm. The two firms have had a long-standing relationship. The relationship has become even closer because several of Valley's top executives hold seats on Southwest's Board of Directors.
Valley acquired a 45% ownership stake in Southwest on December 31, 2007. Acquisition of the ownership stake cost $9 million and was paid in cash. Valley's stake in Southwest is such that management can account for the investment using either the equity method or the acquisition method. While Valley's management desires to fairly represent the firm's operating results, they have assigned Bennett to assess the impact of each method on reported financial statements.
Immediately prior to the acquisition. Valley's current asset balance and total equity were $96 million and
$80 million, respectively. Southwest's current assets and total equity were $32 million and $16 million, respectively.
While analyzing the use of the equity method versus the acquisition method, Bennett calculates the return on assets (ROA) ratio. He arrives at two conclusions:
Statement 1: Compared to the acquisition method, the equity method results in a higher ROA because of the higher net income under the equity method.
Statement 2: Compared to the acquisition method, the equity method results in a higher ROA because of the smaller level of total assets under the equity method.
In order to get a better picture of Valley's operating condition, Bennett is also considering the use of proportionate consolidation to account for Southwest. He makes the following statements regarding the acquisition method and a proportionate consolidation:
Statement 3: Both methods are widely accepted under the provisions of U.S. GAAP and International Financial Reporting Standards (IFRS).
Statement 4: Both methods report the same level of assets on the parent's balance sheet.
Statement 5: Both methods report all of Southwest's liabilities on the parent's balance sheet.
In addition. Valley has always wanted to pursue its goal of vertical integration by expanding its scope of operations to include the manufacturing of airline parts for its own airplanes. Therefore, it established a subsidiary, Mountain Air Parts (Mountain), in Switzerland on January 1,2008. Switzerland was chosen as the location for economic and geographical diversification reasons. Mountain will operate as a self- contained, independent subsidiary. Local management in Switzerland will make the majority of operating, financing, and investing decisions.
The Swiss franc (CHF) is the official currency in Switzerland. On January 1, 2008, the USD/CHF exchange rate was 0.77. At December 31, 2008, the exchange rate had changed to 0.85 USD/CHF. The average exchange rate in 2008 was 0.80 USD/CHF. In its first year of operations. Mountain paid no dividends and no taxes. Mountain uses the FIFO assumption for its flow of inventory.

The balance of Valley's current assets as of December 31, 2007, using the acquisition method, is closest to:
A. $87 million.
B. $128 million.
C. $119 million.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Consolidated current assets are equal to $119 million ($96 Valley current assets - $9 cash for investment in Southwest + $32 Southwest current assets). (Study Session 5. LOS 21.a)

NEW QUESTION: 3
Why will a server in an environment using persistent binding maintain a constant view of its target IDs when rebooted?
A. Because the driver software remaps the SCSI target IDs to the new WWNNs automatically.
B. Because the storage LUN Management Service will manage the target IDs.
C. Because persistent binding retains the target ID information.
D. Because persistent binding will connect to the LUN Manager and provide the target IDs.
Answer: C

NEW QUESTION: 4
You plan to consolidate your company's INVENTORY and SALES databases onto your new Exadata X6 Database Machine.
You are considering consolidation of all schemas into one RAC database.
Which three factors would you need to consider before choosing this approach?
A. the number of database users
B. the maintenance schedule
C. the number of database roles
D. the number of simultaneous sessions
E. Security Policies
Answer: A,D,E