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NEW QUESTION: 1
Andrew Carson is an equity analyst employed at Lee, Vincent, and Associates, an investment research firm. In a conversation with his supervisor, Daniel Lau, Carson makes the following two statements about defined contribution plans.
Statement I: Employers often face onerous disclosure requirements.
Statement 2: Employers often bear all the investment risk.
Carson is responsible for following Samilski Enterprises (Samilski), a publicly traded firm that produces motorcycles and other mechanical parts. It operates exclusively in the United States. At the end of its 2009 fiscal year, Samilski's employee pension plan had a projected benefit obligation (PBO) of $320 million.
Also, unrecognized prior service costs were $35 million, the fair value of plan assets was $316 million, and the unrecognized actuarial gain was $21 million.
Carson believes the rate of compensation increase will be 5% as opposed to 4% in the previous year, and the discount rate will be 7% as opposed to 8% in the previous year.
This past year, Samilski began using special purpose entities (SPEs) for various reasons. In preparation for analyzing the SPE disclosures in the footnotes to the financial statements, Carson prepares a memo on SPEs. In the memo, he correctly concludes that the company will be required under new accounting rules to classify them as variable interest entities (VIE) and consolidate the entities on the balance sheet rather than report them using the equity method as in the past.
Based on Carson's projections of the discount rate, what are the likely effects on the projected benefit obligation (PBO) and the pension cost?
A. One will increase and the other will decrease.
B. Both will increase.
C. Both will decrease.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
A lower discount rate increases the PBO. It also increases the overall pension expense by increasing the service cost and, most likely, the interest cost. (For mature plans, a higher discount rate might increase interest costs. In rare cases, interest cost will increase by enough to offset the decrease in the current service cost, and pension expense will increase.) (Study Session 6, LOS 22.c)

NEW QUESTION: 2
Note: This question is part of a series of questions that present the same scenario. Each question in the series contains a unique solution that might meet the stated goals. Some question sets might have more than one correct solution, while others might not have a correct solution.
After you answer a question in this section, you will NOT be able to return to it. As a result, these questions will not appear in the review screen.
You have a Microsoft Exchange Server 2019 hybrid deployment. All user mailboxes are hosted in Microsoft 365. All outbound SMTP email is routed through the on-premises Exchange organization.
A corporate security policy requires that you must prevent credit card numbers from being sent to internet recipients by using email.
You need to configure the deployment to meet the security policy requirement.
Solution: From Microsoft 365, you create a data loss prevention (DLP) policy.
Does this meet the goal?
A. Yes
B. No
Answer: A
Explanation:
Reference:
https://docs.microsoft.com/en-us/microsoft-365/compliance/data-loss-prevention-policies?view=o365-worldwide

NEW QUESTION: 3



A. Use IAM policy condition
B. Use IAM policy principal
C. Use IAM policy variables
D. Use IAM policy resource
Answer: A

NEW QUESTION: 4
Office 365 ProPlusアプリケーションのアプリケーション要件を満たす必要があります。
次の設定を含むXMLファイルを作成します。

ドロップダウンメニューを使用して、図に示されている情報に基づいて各ステートメントを完成させる回答の選択肢を選択します。
注：それぞれの正しい選択には1ポイントの価値があります。

Answer:
Explanation:

Explanation:
Box 1:
Office 365 ProPlus feature updates will be installed twice a year in March and September.
The Channel element in the configuration file is set to 'Targeted'. This means Semi-Annual Targeted.
To help your organization prepare for a Semi-Annual Channel release, Microsoft provides Semi-Annual Channel (Targeted). The primary purpose of this update channel is to give pilot users and application compatibility testers in your organization a chance to work with the upcoming Semi-Annual Channel release Box 2:
Microsoft Office 365 ProPlus applications must be installed from a network share only.
The AllowCDNFallback value is currently set to true. The purpose of this setting is to enable Office 365 to be downloaded from Microsoft's Content Delivery Network if the network share is unavailable. The AllowCDNFallback value should be set to false to meet the technical requirement.
Reference:
https://docs.microsoft.com/en-us/deployoffice/configuration-options-for-the-office-2016-deployment-tool#updates-element
https://docs.microsoft.com/en-us/deployoffice/overview-of-update-channels-for-office-365-proplus