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- Name: CIW Multimedia Specialist
- Exam Code: 1D0-724
- Certification: 1D0-724
- Vendor: CIW
- Total Question: 630
- Price: 49$
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NEW QUESTION: 1
Stanley Bostwick, CFA, is a business services industry analyst with Mortonworld Financial. Currently, his attention is focused on the 2008 financial statements of Global Oilfield Supply, particularly the footnote disclosures related to the company's employee benefit plans. Bostwick would like to adjust the financial statements to reflect the actual economic status of the pension plans and analyze the effect on the reported results of changes in assumptions the company used to estimate the projected benefit obligation (PBO) and net pension cost. But first, Bostwick must familiarize himself with the differences in the accounting for defined contribution and defined benefit pension plans.
Global Oilfield's financial statements are prepared in accordance with International Financial Reporting Standards (IFRS). Excerpts from the company's annual report are shown in the following exhibits.
As compared to Global Oilfield's reported pension expense, economic pension expense for the year ended
2008 is:
A. higher.
B. the same.
C. lower.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
For the year-ended 2008, Global Oilfield's reported pension expense was €7,704 (Exhibit 4), and its economic pension expense was €3,410 (€8,298 service cost + €4,128 interest cost - €1,932 actuarial gain - €7,084 actual return). Alternatively, economic pension expense can be calculated as the change in the funded status excluding contributions (€2,524 funded status for 2008 - €934 funded status for 2007 -
€5.000 contributions for 2008). (Study Session 6, LOS 22.f)
NEW QUESTION: 2
An engineer must configure SAN connectivity in Cisco UCS manager. The requirement is to specify the WWPN of the storage array and set the zoning type to single initiator multiple targets. The engineer must also configure interrupt handling and queues of the vHBA interface. Which two Cisco UCS policies should be used to configure the settings? (Choose two.)
A. SAN connectivity policy
B. boot policy
C. Fibre Channel adapter policy
D. storage connection policy
E. vHBA policy
Answer: C,D
NEW QUESTION: 3
An account executive has just designed a Monte Carlo model to estimate the costs of a particular type of project. Validating the model could include all except:
A. Applying the model.
B. Comparing test results with previously validated models.
C. Checking that assumed probability distributions are reasonable.
D. Checking for errors in the computer programming.
Answer: A
Explanation:
The Monte Carlo technique is used in a simulation to generate the individual values for a random value. An essential step in the simulation procedure is to validate the mathematical model used. This process involves not only searching for errors but also verifying the assumptions. It also should provide some assurance that the results of the experiment will be realistic. This assurance is often obtained using historical data. If the model gives results equivalent to what actually happened, the model is historically valid. There is still some risk, however, that changes could make the model invalid for the future. The model should not be implemented until this validation process is complete.
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