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NEW QUESTION: 1
William Jones, CFA, is analyzing the financial performance of two U.S. competitors in connection with a potential investment recommendation of their common stocks. He is particularly concerned about the quality of each company's financial results in 2007-2008 and in developing projections for 2009 and 2010 fiscal years.
Adams Company has been the largest company in the industry but Jefferson Inc. has grown more rapidly in recent years. Adams's net sales in 2004 were 33-1/3% higher than Jefferson but were only 18% above Jefferson in 2008. During 2008, a slowing U.S. economy led to lower domestic revenue growth for both companies. The 10-k reports showed overall sales growth of 6% for Adams in 2008 compared to 7% for
2007 and 9% in 2006. Jefferson's gross sales rose almost 12% in 2008 versus 8% in 2007 and 10% in
2006. In the past three years, Jefferson has expanded its foreign business at a faster pace than Adams. In
2008, Jefferson's growth in overseas business was particularly impressive. According to the company's 10- k report, Jefferson offered a sales incentive to overseas customers. For those customers accepting the special sales discount, Jefferson shipped products to specific warehouses in foreign ports rather than directly to those customers' facilities.
In his initial review of Adams's and Jefferson's financial statements, Jones was concerned about the quality of the growth in Jefferson's sales, considerably higher accounts receivables, and the impact of overall accruals on earnings quality. He noted that Jefferson had instituted an accounting change in 2008. The economic life for new plant and equipment investments was determined to be five years longer than for previous investments. For Adams, he noted that the higher level of inventories at the end of 2008 might be cause for concern in light of a further slowdown expected in the U.S. economy in 2009.
The accompanying table shows financial data for both companies' Form 10-k reports for 2006-2008 used by Jones for his analysis. To evaluate sales quality, he focused on trends in sales and related expenses for both companies as well as cash collections and receivables comparisons. Inventory trends relative to sales and the number of days' sales outstanding in inventory were determined for both companies. Expense trends were examined for Adams and Jefferson relative to sales growth and accrual ratios on a balance sheet and cash flow basis were developed as overall measures of earnings quality.

The quality of earnings as measured by cash flow based accruals ratios showed:
A. Jefferson's 2008 accrual ratio exceeded Adams's ratio for the first time in the 2006-2008 period indicating a decline in earnings quality compared to previous years and lower earnings quality relative to Adams in 2008.
B. Jefferson's 2008 accrual ratio exceeded Adams's ratio for the first time in the 2006-2008 period, thus demonstrating significant improvement in earnings quality relative to Adams.
C. Jefferson's higher accruals ratio in 2008 compared to 2007 and relative to Adams in 2008 indicates Jefferson's higher earnings quality.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
The lower the ratio the higher will be the earnings quality. Jefferson's ratio rose sharply in 2008 and exceeded Adams ratio for the first time in the three years. Thus, Jefferson's earnings quality h lower.
(Study Session 7, LOS 25.d,f)

NEW QUESTION: 2
A nurse is reviewing a patient's arterial blood gas values. Which of the following conditions apply under the following values? pH- 7.49 Bicarbonate ion 24 mEq/dl PaCO2 - 31 mmHg PaO2 - 52 mmHg FiO2 - .22
A. respiratory acidosis
B. metabolic alkalosis
C. respiratory alkalosis
D. metabolic acidosis
Answer: C
Explanation:
Elevated pH and low CO2 level indicate respiratory alkalosis, no compensation is noted.

NEW QUESTION: 3
Which three statements are true about the logging or tracing of Java-based Oracle tools?
A. By default, Oracle logs actions for DBCA and DBU
B. To disable tracing for Java-based tools, unset the srvm_trace variable: export srvm_trace=
C. The srvm_trace environment variable can be set only in the user's shell environment file.
D. For tools such as SRVCTL and CLUVFY, tracing can be enabled by setting srvm trace = true your shell environment before executing the commands.
Answer: A,B,D
Explanation:
Enabling Tracing for Java-Based Tools and Utilities in Oracle RAC
All Java-based tools and utilities that are available in Oracle RAC are called by executing scripts of the same name as the tool or utility. This includes the Cluster Verification Utility (CVU), Database Configuration Assistant (DBCA), the Net Configuration Assistant (NETCA), Server Control Utility (SRVCTL), and the Global Services Daemon (GSD). For example to run DBCA, enter the command dbca. By default, Oracle Database enables traces for DBCA and the Database Upgrade Assistant (DBUA). For the CVU, GSDCTL, and SRVCTL, you can set the SRVM_TRACE environment variable to TRUE to make Oracle Database generate traces. Oracle Database writes traces to log files. For example, Oracle Database writes traces to log files in Oracle home/cfgtoollogs/dbca and Oracle home/cfgtoollogs/dbua for DBCA and DBUA, respectively.
Oracle@ Real Application Clusters Administration and Deployment Guide

NEW QUESTION: 4
When using SecurePlatform, it might be necessary to temporarily change the MAC address of the interface eth 0 to 00:0C:29:12:34:56. After restarting the network the old MAC address should be active.

How do you configure this change?
A. Open the WebUI, select Network > Connections > eth0. Place the new MAC address in the field Physical Address, and press Apply to save the settings.
B. As expert user, issue these commands:
C. Edit the file /etc/sysconfig/netconf.C and put the new MAC address in the field
D. As expert user, issue the command: # IP link set eth0 addr 00:0C:29:12:34:56
Answer: B