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NEW QUESTION: 1
소프트웨어 프로젝트 비용을 최소화하려면 품질 관리 기술을 적용해야 합니다.
A. 주로 프로젝트 시작시 조직 관리 표준에 따라 프로젝트가 수립되도록 합니다.
B. 결함 탐지 속도를 극대화하기 위해 주로 테스트 중 결함을 발견하고 수정하는 데 중점을두고 프로젝트 전체에서 지속적으로 사용됩니다.
C. 주로 프로젝트를 클로즈업하여 미래의 프로젝트에 적용 할 수있는 교훈을 얻습니다.
D. 가능하면 서면 작성 (즉, 작성 시점)에 가깝습니다.
Answer: B
Explanation:
설명:
소프트웨어 개발 프로젝트를 올바르게 수립하는 것이 중요하지만, 프로젝트 전반에 걸쳐 품질 관리를 효과적으로 수행해야합니다. 대부분의 소프트웨어 프로젝트에서 예기치 않은 비용의 주요 원인은 재 작업입니다. 일반적인 규칙은 결함이 발생하는 개발주기의 초기 단계에 결함을 찾아 수정하는 데 시간이 오래 걸리면 결함을 수정하는 데 더 많은 노력이 필요하다는 것입니다. 잘 작성된 품질 관리 계획은 좋은 시작이지만 적극적으로 적용되어야합니다. 테스트를 통해 결함을 식별하는 것만으로도 소프트웨어 품질을 달성하는 데 상대적으로 비용이 많이 들고 효과적이지 못합니다. 예를 들어, 테스트 단계에서 발견 된 요구 사항의 오류로 인해 상당한 양의 작업이 폐기 될 수 있습니다. 습득 한 교훈을 잡는 것은 현재 프로젝트에 너무 늦을 것입니다. 또한 프로젝트 전반에 걸쳐 품질 관리 기법을 적용하면 품질 문제의 원인을 파악하고 직원 개발을 지원할 수 있습니다.

NEW QUESTION: 2
You have a network policy server (NPS) server named NPS1. One network policy is enabled on NPS1. The policy is configured as shown in the following exhibit.

Use the drop-down menus to select the answer choice that completes each statement based on the information in the graphic.

Answer:
Explanation:

NEW QUESTION: 3
Bryan Stephenson is an equity analyst and is developing a research report on Iberia Corporation at the request of his supervisor. Iberia is a conglomerate entity with significant corporate holdings in various industries. Specifically, Stephenson is interested in the effects of Iberia's investments on its financial performance and has decided to focus on two investments: Midland Incorporated and Odessa Company.
Midland Incorporated
On December 31, 2007, Iberia purchased 5 million common shares of Midland Incorporated for €80 million. Midland has a total of 12.5 million common shares outstanding. The market value of Iberia's investment in Midland was €89 million at the end of 2008 and €85 million at the end of 2009. For the year ended 2008, Midland reported net income of €30 million and paid dividends of €10 million. For the year ended 2009, Midland reported a loss of €5 million and paid dividends of €4 million.
During 2010, Midland sold goods to Iberia and reported 20% gross profit from the sale. Iberia sold all of the goods to a third party in 2010.
Odessa Company
On January 2, 2009, Iberia purchased 1 million common shares of Odessa Company as a long-term investment. The purchase price was €20 per share and on December 31, 2009, the market price of Odessa was €17 per share. The decline in value was considered temporary. For the year ended 2009, Odessa reported net income of €750 million and paid a dividend of €3 per share. Iberia considers its investment in Odessa as an investment in financial assets.
In addition, Iberia has a number of foreign investments, so Stephenson's supervisor has asked him to draft a report on accounting methods and ratio analysis. The following are statements from Stephenson's research report.
Statement 1: Under U.S. GAAP, firms are required to use proportionate consolidation to account for joint ventures.
Statement 2: In general, if the parent's consolidated net income is positive, the equity method reports a higher net profit margin than the acquisition method.
Is Stephenson's statement regarding proportionate consolidation correct?
A. Yes.
B. No, because under U.S. GAAP, proportionate consolidation is allowed only in very limited situations.
C. No, because under U.S. GAAP, proportionate consolidation is never allowed under any circumstances.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Under U.S. GAAP, the equity method is required in accounting for a joint venture. Proportionate consolidation is not allowed except in very limited situations. Proportionate consolidation is the preferred method for joint venture accounting under International Financial Reporting Standards (IFRS). Therefore, (he statement is not correct. (Study Session 5, LOS 21 .fa)

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