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NEW QUESTION: 1
The following audit observation was included in the final audit report:
"Our review concluded that bank reconciliation statements for March and April did not show evidence of supervisory review. We recommend strict compliance with the controller's manual, which requires the department head to place their initials on the reconciliation statements to document their review." Which of the following attributes are missing from the above audit observation?
1. Criteria.
2. Condition.
3. Cause.
4. Effect.
A. 2 and 3 only
B. 1, 3, and 4 only
C. 3 and 4 only
D. 1 and 4 only
Answer: C
NEW QUESTION: 2
Angenommen, Sie sind der Testmanager, der für unabhängige Tests für Avionikanwendungen verantwortlich ist.
Sie sind für das Testen eines Projekts zur Implementierung von drei verschiedenen CSCI (Computer Software Configuration Item) verantwortlich:
- -
ein BOOT-X CSCI, der auf Stufe B des DO-178B-Standards zertifiziert sein muss
- -
ein DIAG-X CSCI, der auf Stufe C des DO-178B-Standards zertifiziert sein muss
- -
ein DRIV-X CSCI, der auf Stufe A des DO-178B-Standards zertifiziert sein muss
Dies sind drei verschiedene Softwaremodule, die in C-Sprache geschrieben sind und auf einer bestimmten Hardwareplattform ausgeführt werden können.
Sie wurden gebeten, ein einzelnes Code-Coverage-Tool auszuwählen, um die obligatorischen Code-Coverage-Messungen durchzuführen, um die im DO178B-Standard vorgeschriebenen Kriterien für die strukturelle Abdeckung zu erfüllen. Dieses Tool muss gemäß DO-178B als Verifizierungswerkzeug qualifiziert sein.
Da der Kauf dieses Tools mit erheblichen Budgetbeschränkungen verbunden ist, evaluieren Sie ein Open-Source-Tool, das verschiedene Arten der Codeabdeckung bietet. Dieses Tool erfüllt Ihre technischen Anforderungen in Bezug auf die Programmiersprache und die spezifische Hardwareplattform perfekt (es unterstützt auch den spezifischen C-Compiler).
Der Quellcode des Tools ist verfügbar.
Ihr Team kann das Tool problemlos an die Projektanforderungen anpassen. Dieses Tool ist gemäß DO-178B nicht als Verifizierungswerkzeug qualifiziert.
Welche der folgenden drei Hauptprobleme stehen im Zusammenhang mit dieser Auswahl von Open-Source-Tools?
K4 3 Credits (2 Credits von 3 Credits korrekt, 1 Credit Point)
A. Was kostet es, das Tool als Verifizierungswerkzeug gemäß DO-178B zu qualifizieren?
B. Hat das Tool eine gute allgemeine Benutzerfreundlichkeit?
C. Ist die Installation des Tools einfach?
D. Ist das Lizenzierungsschema des Tools mit den Vertraulichkeitsanforderungen des Avionikunternehmens kompatibel?
E. Benötigt das Tool ein System mit mehr als 4 GB RAM-Speicher?
F. Unterstützt das Tool alle Arten der Codeabdeckung, die für die drei Ebenen A, B, C des DO-178B-Standards erforderlich sind?
Answer: A,D,F
NEW QUESTION: 3
Which of the following statements about dividend policy and capital structure is FALSE?
A. A company's growth rate equals the retention ratio multiplied by return on equity.
B. Companies should use the residual dividend model to set the long-run target dividend payout ratio, but should not use it to set the dividend payment in any one year.
C. If the board of directors decreases the target payout ratio, the stock price may increase or decrease.
D. Assuming a world of taxes and bankruptcy, there is an optimal capital structure that maximizes earnings per share (EPS) and minimizes the cost of debt.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
The optimal capital structure is the one that maximizes the stock price and minimizes the cost of capital.
The other statements are true. "A company's growth rate equals the retention ratio multiplied by return on equity," is simply the word version of the equation g = (1 - Payout Ratio) * ROE. Know this equation for the exam! A company that uses the residual dividend model to set the dividend payment in any one year will not have a stable payout ratio, and investors will likely demand a higher required return to offset this uncertainty. The higher required return will result in a lower stock price. If the board of directors decreases the target payout ratio, the stock price may increase or decrease because there will be two opposing effects. For example, this may result in a decrease in stock price (due to lower dividend payout, D1), and an increase in the stock price due to increased funds available for reinvestment. Remember: g = (1 - Payout) * ROE. The net effect partially depends on investor's preference for dividends over capital gains or vice versa.
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