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NEW QUESTION: 1
FASB Interpretations of Statements of Financial Accounting Standards have the same authority as the
FASB:
A. Technical Bulletins.
B. Emerging Issues Task Force Consensus.
C. Statements of Financial Accounting Standards.
D. Statements of Financial Accounting Concepts.
Answer: C
Explanation:
Choice "d" is correct. FASB interpretations of the "statements of financial accounting standards" (SFAS)
have the same authority as the FASB statements of financial accounting standards (SFAS), which by
themselves determine GAAP. Choice "a" is incorrect. Statements of financial accounting concepts (FAC's)
have much less authority (fifth floor) and do not by themselves determine GAAP as is the case with
SFASs and interpretations of SFASs. Choice "b" is incorrect. Emerging issues task force (EITF)
consensus is in the nature of a "third floor" authority. The EITF was established in 1984 to aid the FASB in
identifying and implementing emerging issues before they become widespread and ultimately require
action by the FASB. After discussing the issues and the relevant accounting pronouncements, the group
can sometimes reach a consensus on an issue, in which case no action by the FASB is usually needed.
Choice "c" is incorrect. Technical bulletins of the FASB (second floor) do not by themselves determine
GAAP.

NEW QUESTION: 2
Capacity Management is responsible for ensuring the capacity of the IT Infrastructure matches the evolving demands of the business in the most cost effective and timely manner.
Which of the following is NOT part of this responsibility?
A. Purchasing resources for the IT Infrastructure
B. Influencing customer behaviour to optimise the use of IT resources
C. Monitoring performance and throughput of individual IT components
D. Tuning systems to make most effective use of IT resources
Answer: A

NEW QUESTION: 3
Mark works as a Programmer for InfoTech Inc. He develops an application named JavaServices. He wants to declare a security constraint that will restrict everything in the com/files directory so that security role of Admin can invoke any http methods on the resources. Which of the following element declarations will be used to accomplish the task?
A. <security-constraint>
<web-resource-collection>
<web-resource-name>JavaServices</web-resource-name>
<location>com/files/*</location>
<http-method>*</http-method>
</web-resource-collection>
<auth-constraint>
<role-name>Admin</role-name>
</auth-constraint>
</security-constraint>
B. <security-constraint>
<web-resource-collection>
<web-resource-name>JavaServices</web-resource-name>
<url-pattern>com/files</url-pattern>
</web-resource-collection>
<auth-constraint>
<role-name>Admin</role-name>
</auth-constraint>
</security-constraint>
C. <security-constraint>
<web-resource-collection>
<web-resource-name>JavaServices</web-resource-name>
<location>com/files/*</location>
</web-resource-collection>
<user-data-constraint>
<role-name>Admin</role-name>
</user-data-constraint>
</security-constraint>
D. <security-constraint>
<web-resource-collection>
<web-resource-name>JavaServices</web-resource-name>
<url-pattern>com/files/*</url-pattern>
</web-resource-collection>
<auth-constraint>
<role-name>Admin</role-name>
</auth-constraint>
</security-constraint>
Answer: D