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- Name: SAP Certified Application Associate - SAP SuccessFactors Compensation 1H/2023
- Exam Code: C_THR86_2305
- Certification: C_THR86_2305
- Vendor: SAP
- Total Question: 630
- Price: 49$
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NEW QUESTION: 1
Sampson Aerospace is a publicly-traded U.S. manufacturer. Sampson supplies communication and navigation control systems to manufacturers of airplanes for commercial and government use. The company operates two divisions: Commercial Operations and Government Operations. Revenues from the Government Operations division comprise 80% of Sampson's total company revenues. Revenues for other companies in the industry are also driven primarily by sales to the U.S. government.
Sampson has gained a reputation for offering unique products and services. Sampson's market share has been increasing, and its net profit margin is among the highest in its industry.
As part of its business strategy, Sampson seeks out opportunities to enhance internal growth by acquiring smaller companies that possess new technologies that would allow Sampson to offer unique products and services. To this end, Sampson CEO, Drew Smith, recently asked his acquisitions team to consider the purchase of a controlling interest in either NavTech or Aerospace Communications, both software applications firms. Smith provides his acquisitions team with an aerospace analyst's industry report that addresses many key issues within the industry. Selected passages from the report are reproduced below:
Sales in the aerospace electronics industry depend primarily on government military spending, which, in turn, depends on defense budgets. Sales depend on commercial travel to a much lesser extent. The government defense spending budget outlook is fairly bleak as the current administration is looking for ways to reduce the budget deficit. We feel the commercial airline segment has more upside than downside, especially as the global economy improves, so we might see a gradual shift in industry focus toward the commercial airline sector. Companies that already have a foothold in the commercial sector are well-positioned to grow during the global recovery. Even so, companies in this industry will remain highly sensitive to government spending for their revenues. Research and development costs are high and the industry is highly capital intense. While there are only a few companies in this industry, good opportunities exist, especially for companies that have developed sustainable profits through wise acquisitions, cost containment, and the ability to secure long-term government contracts.
Sampson Aerospace recently announced that it is reducing its investment return assumption on its pension assets from 6% to 5%, and that it has entered negotiations to possibly acquire controlling equity interests in communications software firms, NavTech and Aerospace Communications. NavTech recently has decided to capitalize a significant portion of its research and development expense, and Aerospace Communications has restructured and reclassified many of its leases from operating to financial leases.
Sampson CEO Drew Smith recently announced that Sampson had dropped out of negotiations with Knowledge Technologies, claiming it was likely not a sustainable business model.
Consensus forecasts for NavTech and Aerospace Communications are presented in Exhibit 1.
Regarding the financial statement information provided in the analyst's report, the quality of financial statements has improved least for:
A. NavTcch.
B. Aerospace Communications.
C. Sampson.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
NavTech recently has decided to capitalize much of its research and development expense, thereby deferring much of its R&D expense (rather than immediately recognizing R&D as expense on the income statement). This is an example of aggressive accounting, especially if revenues cannot be matched directly with R&D expense. By reducing the investment return assumption on its pension investments, Sampson is moving to a more conservative approach. By capitalizing its leases (treating as finance leases rather than operating leases), Aerospace Communications more clearly reports its liabilities and assets. (Study Session 10, LOS 33-d)
NEW QUESTION: 2
A new storage shelf is added to an existing appliance.
Which command under Manage > Storage must the administrator perform first after a new shelf is connected to the appliance and the appliance is powered on?
A. Addoperation to add a new disk
B. Resizeoperation to resize the data partitions
C. Partitionsoperation to define the data partitons
D. Scanoperation to scan for new storage
Answer: B
Explanation:
Explanation/Reference:
NEW QUESTION: 3
Refer to the exhibits.
When the Cisco Unified Communications Manager CUCM801PuD1 sends a call to extension 3001, which statement is true?
A. The call will always be sent using the SIP Trunk SAF_Trunk_HQ_SIP. The SAF_Trunk_HQ_ICT will be used for incoming calls.
B. The call will always be sent using a round-robin fashion.
C. The call will always be sent using whichever trunk is least utilized.
D. The call will always be sent using the first trunk that is listed in the local route group that is derived from the device pool of the calling phone.
E. The call will always be sent using the SIP Trunk SAF_Trunk_HQ_SIP. The SAF_Trunk_HQ_ICT will be used as a backup.
Answer: B
Explanation:
Reference: http://www.cisco.com/c/en/us/td/docs/voice_ip_comm/cucm/admin/8_0_2/ccmfeat/fsgd802-cm/fscallcontroldiscovery.html
NEW QUESTION: 4
***Exhibit Missing***
Users are unable to access web server 192.168.101.3/24 and 1921.68.102.3/24 using Firefox web browser when initiated from 172.16.1.0/24 network. What could be the possible cause?
A. Access policy "allow policy" is pointing to incorrect identification profile
B. Identification profile "allowed Profile" has misconfigured user agent
C. Access policy "allow policy" has incorrect action set for the custom URL category
D. Custom URL category "allowed sites" has incorrect server addresses listed
E. Identification profile "alow Profile" has incorrect protocol
F. Identification profile "allow Profile" has incorrect source subnet
Answer: B
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