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EMC D-SF-A-24

Dell Security Foundations Achievement

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NEW QUESTION: 1
High Plains Tubular Company is a leading manufacturer and distributor of quality steel products used in energy, industrial, and automotive applications worldwide.
The U.S. steel industry has been challenged by competition from foreign producers located primarily in Asia. All of the U.S. producers are experiencing declining margins as labor costs continue to increase. In addition, the U.S. steel mills arc technologically inferior to the foreign competitors. Also, the U.S. producers have significant environmental issues that remain unresolved.
High Plains is not immune from the problems of the industry and is currently in technical default under its bond covenants. The default is a result of the failure to meet certain coverage and turnover ratios. Earlier this year, High Plains and its bondholders entered into an agreement that will allow High Plains time to become compliant with the covenants. If High Plains is not in compliance by year end, the bondholders can immediately accelerate the maturity date of the bonds. In this case. High Plains would have no choice but to file bankruptcy.
High Plains follows U.S. GAAP. For the year ended 2008, High Plains received an unqualified opinion from its independent auditor. However, the auditor's opinion included an explanatory paragraph about High Plains' inability to continue as a going concern in the event its bonds remain in technical default.
At the end of 2008, High Plains' Chief Executive Officer (CEO) and Chief Financial Officer (CFO) filed the necessary certifications required by the Securities and Exchange Commission (SEC).
To get a better understanding of High Plains' financial situation, it is helpful to review High Plains' cash flow statement found in Exhibit 1 and selected financial footnotes found in Exhibit 2.

Exhibit 2: Selected Financial Footnotes
1. During 2008, High Plains' sales increased 27% over 2007. Its sales growth continues to significantly exceed the industry average. Sales are recognized when a firm order is received from the customer, the sales price is fixed and determinable, and collectability is reasonably assured.
2. The cost of inventories is determined using the last-in, first-out (LIFO) method. Had the first-in, first-out method been used, inventories would have been $152 million and $143 million higher as of December
31,2008 and 2007, respectively.
3. Effective January 1, 2008, High Plains changed its depreciation method from the double-declining balance method to the straight-line method in order to be more comparable with the accounting practices of other firms within its industry. The change was not retroactively applied and only affects assets that were acquired on or after January 1,2008.
4. High Plains made the following discretionary expenditures for maintenance and repair of plant and equipment and for advertising and marketing:

5. During the fiscal year ended December 31, 2008, High Plains sold $50 million of its accounts receivable, with recourse, to an unrelated entity. All of the receivables were still outstanding at year end.
6. High Plains conducts some of its operations in facilities leased under noncancelable capital leases.
Certain leases include renewal options with provisions for increased lease payments during the renewal term.
7. High Plains' average net operating assets at the end of 2008 and 2007 was $977.89 million and $642.83 million, respectively.
As compared to the year ended 2007, High Plains' cash flow accrual ratio for the year ended 2008 is:
A. lower.
B. higher.
C. the same.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
The cash flow accrual ratio increased during 2008 from 15% to 19%. (Study Session 7, LOS 25-d)

NEW QUESTION: 2
회사에는 Auto Scaling 그룹의 여러 Amazon EC2 인스턴스에 배포 된 다중 계층 애플리케이션이 있습니다. Oracle 인스턴스 용 Amazon RDS는 Oracle 관련 PUISQL 기능을 사용하는 애플리케이션의 데이터 계층입니다. 애플리케이션에 대한 트래픽이 꾸준히 증가하고 있습니다. 이로 인해 EC2 인스턴스가 오버로드되고 RDS 인스턴스의 스토리지가 부족합니다.
Auto Scaling 그룹에는 조정 지표가 없으며 최소 정상 인스턴스 수만 정의합니다. 이 회사는 트래픽이 평준화되기 전에 꾸준하지만 예측할 수 없는 속도로 계속 증가 할 것으로 예상합니다.
증가 된 트래픽에 따라 시스템이 자동으로 확장 될 수 있도록 솔루션 설계자는 어떻게 해야 합니까? (2 개 선택)
A. 여유 스토리지 공간 부족을 위해 RDS for Oracle 인스턴스에 경보를 구성합니다.
B. 평균 여유 메모리를 조정 지표로 사용하도록 Auto Scaling 그룹을 구성합니다.
C. Auto Scaling 스토리지를 사용하려면 데이터베이스를 Amazon Aurora로 마이그레이션합니다.
D. 평균 CPU를 조정 지표로 사용하도록 Auto Scaling 그룹을 구성합니다.
E. Oracle 인스턴스 용 RDS에서 스토리지 Auto Scaling을 구성합니다.
Answer: D,E

NEW QUESTION: 3
Which protocol is used for an immersive telepresence meeting?
A. H.239
B. Assent
C. TIP
D. H.323
Answer: B

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    EMC D-SF-A-24 (Dell Security Foundations Achievement)

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