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NEW QUESTION: 1
Which is one challenge that SMB customers face in adopting cloud?
A. They find that the cloud services are not agile enough.
B. They need to maintain control and ensure data is secure.
C. They cannot find convenient services for their needs.
D. They tend to prefer CAPEX funding models over OPEX.
Answer: B

NEW QUESTION: 2
Viper Motor Company, a publicly traded automobile manufacturer located in Detroit, Michigan, periodically invests its excess cash in low-risk fixed income securities. At the end of 2009, Viper's investment portfolio consisted of two separate bond investments: Pinto Corporation and Vega Incorporated.
On January 2, 2009, Viper purchased $10 million of Pinto's 4% annual coupon bonds at 92% of par. The bonds were priced to yield 5%. Viper intends to hold the bonds to maturity. At the end of 2009, the bonds had a fair value of $9.6 million.
On July I, 2009, Viper purchased $7 million of Vega's 5% semi-annual coupon mortgage bonds at par. The bonds mature in 20 years. At the end of 2009, the market rate of interest for similar bonds was 4%. Viper intends to sell the securities in the near term in order to profit from expected interest rate declines.
Neither of the bond investments was sold by Viper in 2009.
On January 1,2010, Viper purchased a 60% controlling interest in Gremlin Corporation for $900 million.
Viper paid for the acquisition with shares of its common stock.
Exhibit 1 contains Viper's and Gremlin's pre-acquisition balance sheet data.

Exhibit 2 contains selected information from Viper's financial statement footnotes.

According to U.S. GAAP, Viper's long-term debt-to-equity ratio, calculated immediately after the acquisition, is closest to:
A. 1.10.
B. 1.12.
C. 1.07.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Viper's post-acquisition LTD is $8,000 million [7,700 million BV of Viper + 300 million fair value (FV) of Gremlin debt]. Viper's post-acquisition equity is equal to $7,300 million (5,800 million Viper pre-acquisition equity + 900 million FV of shares used to acquire Gremlin + 600 million non-controlling interest). Under
U.S. GAAP, the noncontrolling interest is based on the full goodwill method (1,500 million FV of Gremlin x
40% non-controlling interest). Thus, the long-term debt-to-equity ratio is 1.10 (8,000 million LTD / 7,300 million equity). (Study Session 5, LOS 21.b,c)

NEW QUESTION: 3
Which of the following access control techniques best gives the security officers the ability to specify and enforce enterprise-specific security policies in a way that maps naturally to an organization's structure?
A. Non-mandatory access control
B. Role-based access control
C. Discretionary access control
D. Access control lists
Answer: B
Explanation:
Role-based access control (RBAC) gives the security officers the ability to specify and enforce enterprise-specific security policies in a way that maps naturally to an organization's structure. Each user is assigned one or more roles, and each role is assigned one or more privileges that are given to users in that role. An access control list
(ACL) is a table that tells a system which access rights each user has to a particular system object. With discretionary access control, administration is decentralized and owners of resources control other users' access. Non-mandatory access control is not a defined access control technique.
Source: ANDRESS, Mandy, Exam Cram CISSP, Coriolis, 2001, Chapter 2: Access Control
Systems and Methodology (page 9).