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NEW QUESTION: 1
Lauren Jacobs, CFA, is an equity analyst for DF Investments. She is evaluating Iron Parts Inc. Iron Parts is a manufacturer of interior systems and components for automobiles. The company is the world's second largest original equipment auto parts supplier, with a market capitalization of $1.8 billion. Based on Iron Parts's low price-to-book value ratio of 0.9* and low price-to-sales ratio of 0.15x, Jacobs believes the stock could be an interesting investment. However, she wants to review the disclosures found in the company's financial footnotes. In particular, Jacobs is concerned about Iron Parts's defined benefit pension plan. The following information for 2007 and 2008 is provided.

Iron Parts has adopted SFAS No. 158, Employers' Accounting for Defined Benefit Pensions and Other Postretirement Plans.
Jacobs wants to fully understand the impact of changing pension assumptions on Iron Parts's balance sheet and income statement. In addition, she would like to compute Iron Parts's economic pension expense.
Which of the following best describes ihe effects of the change in Iron Parts's discount rate for 2008, all else equal?
A. Interest cost increased and retained earnings decreased.
B. Pension expense decreased and the PBO increased.
C. Service cost decreased and the pension plan appeared more funded.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
The discount rate increased from 3-5% to 6.0%. An increase in the discount rate will result in lower service cost. Lower service cost will result in a lower PBO. A lower PBO will result in a higher funded status (more funded). Lower service cost will result in lower pension expense and higher retained earnings. The impact on interest cost cannot be determined without more information. (Study Session 6, LOS 22.c)

NEW QUESTION: 2
Which Cisco Telepresence Server diagnostic tool shows the most recent shutdown and upgrade events?
A. system log
B. system status
C. conference status
D. activated feature status
Answer: A

NEW QUESTION: 3
You are providing a customer two VPLS services in two different Metro networks. VPLS 500 has been configured in Metro 1 and VPLS 900 has been configured in Metro 2. The customer has requested that they have connectivity between the Metro Networks with their existing VPLS services. Which configuration on the PE routers linking the metro networks will allow for VPLS 500 and VPLS 900 to act as a single VPLS service? Assume default values for all VPLS parameters and SDP 999 exists between the metro networks.
A. Option D

B. Option C

C. Option B

D. Option A

Answer: D