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NEW QUESTION: 1
深いまたはネストされた構造を持つ内部テーブル行タイプは、ヘッダー行を持つ内部テーブルに対して定義できます。
A. 真
B. 偽
Answer: B

NEW QUESTION: 2
Which of the following actions is required to ensure the validity of a contract between a corporation and a
director of the corporation?
A. The director must disclose the interest to the independent members of the board and refrain from
voting.
B. An independent appraiser must render to the board of directors a fairness opinion on the contract.
C. The director must resign from the board of directors.
D. The shareholders must review and ratify the contract.
Answer: A
Explanation:
Choice "b" is clearly the best answer here, although it is not completely correct. Directors owe their
corporation a duty of loyalty and must act solely in the best interests of the corporation. If a corporation
enters into a contract and a director has a conflict of interest in the transaction, the contract is voidable
unless the director makes full disclosure of all of the facts to the disinterested directors or the
shareholders who then approve the transaction, or the transaction is fair. Thus, disclosing the interest to
the independent members and refraining from voting is one way to ensure the validity of a contract
between a director and his or her corporation, but it technically is not required as disclosure to and
approval by the shareholders also ensures validity, as does making sure the transaction is fair to the
corporation. Nevertheless, the other choices are clearly incorrect - making this the best choice. Choice "a"
is incorrect. A transaction with an interested director will be upheld if it is fair, but it is not necessary to hire
an independent appraiser to prove fairness. Choice "c" is incorrect. One method of approving a contract
with an interested director is to disclose all of the material facts to the shareholders and seek their
approval. Merely allowing the shareholders to review the contract is not sufficient. Choice "d" is incorrect.
To ensure the validity of a contract between a corporation and a director of the corporation, it is not
necessary for the director to resign from the board (i.e., a director is not required to resign because of a
conflict of interest). The corporation can approve the conflict if it is disclosed and the director does not
participate in the approval process.

NEW QUESTION: 3
Which is NOT an area where it is necessary to strike a balance in order to maximize value?
A. Balancing capital and operating costs
B. Balancing the overall benefits realized against the use of resources
C. Reconciling the needs and views of different stakeholders
D. Balancing the use of resources to reflect their availability and the organization's priorities
Answer: A

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