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NEW QUESTION: 1
The Allen Corporation had 100,000 shares of common stock outstanding at the beginning of the year.
Allen issued 30,000 shares of common May 1. On July 1, the company issued a 10 percent stock dividend.
On September 1, Allen issued 1,000, 10 percent bonds convertible into 21 shares of stock each. What is the weighted average number of shares to be used in computing basic and diluted earnings per share
(EPS) respectively, assuming the convertible bonds are dilutive?
A. 130,000 132,000
B. 132,000 146,000
C. 132,000 139,000
Answer: C
Explanation:
Calculating Basic Shares: Jan 1: 100,000 shares outstanding. May 1: 30,000 shares issued.
July 1: 10% stock dividend issued.
The 10% stock dividend is retroactive therefore: 110 shares * 12 months = 1,320,000 33,000 shares * 8 months = 264,000
Total share-month = 1,584,000 Average shares = (1,584,000 / 12) = 132,000
Calculating diluted shares: (1000 bonds) * (21 shares each) * (4 months) = 84,000 total share - month
8 4,000 / 12 = 7000 Average shares Total diluted shares = 7,000 (from convertible bonds) + 132,000 (from stock) = 139,000

NEW QUESTION: 2
A production SQL Server Analysis Services (SSAS) cube is processed daily. The users query facts by using a hierarchy named Geography from a dimension named Geography.
The DimGeography table in the data source view is used as the source of the Geography dimension. The table has the following structure.

The Geography dimension has three attribute hierarchies:
City
State-Province
Country
The attributes have the following relationships defined: City > State-Province > Country. Each attribute has a key and a name sourced from the related key and name columns in the DimGeography table.
---
During processing, you receive the following error message: "Errors in the OLAP storage engine: A duplicate attribute key has been found when processing: Table: 'dbo_DimGeography', Column: 'StateProvinceKey', Value: '23'. The attribute is 'State-Province'."
You verify that the data is accurate.
You need to ensure that the dimension Processes successfully.
What should you do?
A. Delete the Geography hierarchy.
B. Relate the State-Province and Country attributes directly to the City attribute.
C. Remove the duplicate data from the DimGeography table.
D. Remove the State-Province attribute.
Answer: B

NEW QUESTION: 3
EEA諸国の監督当局の責任とは何ですか？
A. データ主体がEEAの居住者であるすべてのデータ処理操作の監督
B. 企業情報のセキュリティ侵害に関する研究
C. EEAの国のコントローラーによって制御されるすべてのデータ処理操作の監督
Answer: A