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NEW QUESTION: 1
Under the current US GAAP, the treatment of R&D expenses:
I. underestimates current income and leads to lower taxes.
II. leads to a more conservative balance sheet.
III. is tantamount to asserting that R&D outlays have no current benefits.
A. none of these are correct
B. I & II
C. I only
D. I, II & III
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Difficulties in measuring the current value of assets being generated by R&D prevent a reliable application of the accrual principles, which require allocation of expenses in proportion to the current benefits generated. Hence, US GAAP takes the easiest solution of expensing all the R&D costs (unless they generate tangible or intangible assets which have alternative future uses which are measurable). Since R&D does generate future benefits on an expected basis, the full expensing of the costs when incurred tends to under-estimate current income and leads to lower taxes. Further, when the R&D activities do lead to profitable results, income gets overstated because of non-recognition of a portion of it in previous periods. Thus, R&D expensing adds volatility to income. On the other hand, expensing leads to a more conservative balance sheet since no assets or equity is recognized until the benefits actually materialize.
Thus, by assuming that current R&D has no current benefits, the GAAP accounting tries to prevent "bad" surprises.

NEW QUESTION: 2
企業サイトを閲覧できるように、ローカルルーターからDHCPアドレスを受信するように、キャンパスLAN上のホストコンピューターを構成しました。
ネットワーク環境に関するどの記述が真実ですか？
A. DNSサーバーは各ホストで手動で構成する必要があります
B. 各ホストで2台のホストコンピューターを手動で割り当てることができます
C. DHCPクライアントが使用するDNSサーバーをサポートします
D. 各ホストコンピューターでドメイン名をローカルに構成する必要があります
Answer: C
Explanation:
DHCP supports configuring a domain name to assign to the DHCP clients.
For example:
Router(config)#ip dhcp pool CLIENTS
Router(dhcp-config)#domain-name pass4test.com
...

NEW QUESTION: 3
Which of the following would be used in forensic analysis of a compromised Linux system? (Select THREE).
A. Check timestamps for files modified around time of compromise.
B. Check /proc/kmem for fragmented memory segments.
C. Check for unencrypted passwords in /etc/shadow.
D. Check log files for logins from unauthorized IPs.
E. Use vmstat to look for excessive disk I/O.
F. Use gpg to encrypt compromised data files.
G. Use lsof to determine files with future timestamps.
H. Verify the MD5 checksum of system binaries.
Answer: A,D,H
Explanation:
The MD5 checksum of the system binaries will allow you to carry out a forensic analysis of the compromised Linux system. Together with the log files of logins into the compromised system from unauthorized IPs and the timestamps for those files that were modified around the time that the compromise occurred will serve as useful forensic tools.
Incorrect Answers:
B: Checking for fragmented memory segments' is not a forensic analysis tool to be used in this case.
C: The ``/etc/shadow'', contains encrypted password as well as other information such as account or password expiration values, etc. The /etc/shadow file is readable only by the root account. This is a useful tool for Linux passwords and shadow file formats and is in essence used to keep user account information.
E: Isof is used on Linux as a future timestamp tool and not a forensic analysis tool.
F: Gpg is an encryption tool that works on Mac OS X.
H: vmstat reports information about processes, memory, paging, block IO, traps, and cpu activity. The first report produced gives averages since the last reboot. Additional reports give information on a sampling period of length delay. The process and memory reports are instantaneous in either case. This is more of an administrator tool.
References:
Gregg, Michael, and Billy Haines, CASP CompTIA Advanced Security Practitioner Study Guide, John Wiley & Sons, Indianapolis, 2012, p. 387
https://en.wikipedia.org/wiki/List_of_digital_forensics_tools