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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.


Which of the following best describes the effects of a decrease in the rate of compensation growth during
2009 all else equal? Global Oilfield's:
A. service cost is lower and the accumulated benefit obligation is higher.
B. net income is higher and the funded status is higher.
C. pension expense is lower and the plan assets are higher.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
A decrease in the compensation growth rate will reduce service cost. Lower service cost will result in lower pension expense and, thus, higher net income. Lowering the compensation growth rate will also reduce the PBO. A lower PBO will increase the funded status of the plan (make the plan appear more funded).
The compensation growth rate has no effect on the ABO and plan assets. (Study Session 6, LOS 22.c)

NEW QUESTION: 2
What is used to install Process Manager Product components contained within zip and payload packages?
A. deployment engine
B. taskRunner utility
C. Process Solution Installer
D. Launchpad Installer
Answer: C
Explanation:
Explanation/Reference:
Explanation:

NEW QUESTION: 3
You have a Microsoft SQL Server Always On availability group on Azure virtual machines.
You need to configure an Azure internal load balancer as a listener for the availability group. What should you do?
A. Enable Floating IP.
B. Set Session persistence to Client IP.
C. Set Session persistence to Client IP and protocol.
D. Create an HTTP health probe on port 1433.
Answer: A
Explanation:
Topic 1, Lab 1
SIMULATION
The following section of the exam is a lab. In this section, you will perform a set of tasks in a live environment. While most functionality will be available to you as it would be in a live environment, some functionality (e.g., copy and paste, ability to navigate to external websites) will not be possible by design.
Scoring is based on the outcome of performing the tasks stated in the lab. In other words, it doesn't matter how you accomplish the task, if you successfully perform it, you will earn credit for that task.
Labs are not timed separately, and this exam may have more than one lab that you must complete. You can use as much time as you would like to complete each lab. But, you should manage your time appropriately to ensure that you are able to complete the lab(s) and all other sections of the exam in the time provided.
Please, note that once you submit your work by clicking the Next button within a lab, you will NOT be able to return to the lab.
To start the lab
You may start lab by clicking the Next button
Tasks
Click to expand each objective
To connect to the Azure portal, type https:/portal.azure.com in the browser address bar.
Instructions
Performance Based Lab
This type of question asks you to perform tasks in a virtual environment.
The screen for this type of question includes a virtual machine window and a tasks pane.
The window is a remotely connected live environment where you perform tasks on real software and applications.
On the right is a Tasks pane that lists the tasks you need to perform in the lab. Each task can be expanded or collapsed using the "+" or "-" symbols. A checkbox is provided for each task. This is provided for convenience, so you can mark each task as you complete it.
Tasks
Click to expand each objective
-Configure servers
Add the "Print and Document Services" role to server LON-SVR1, installing any required management features and enabling both Print and LPD Services.
+Configure file and share access
When you are finished performing all the tasks, click the 'Next' button.
Note that you cannot return to the lab once you click the 'Next' button. Scoring occur in the background while you complete the rest of the exam.
Comments
Once the exam completes, the comment period will begin and you will have the opportunity to provide comments to Microsoft about the exam questions. To launch the comment period, click the "Finish" and then "Comment" buttons. To skip the comment period and the exam, click Exit.
You can navigate to a question from the Review screen to provide a comment. Please, see the Review Screen tab in the Review Screen help Menu (which can be accessed from the Review Screen) for details on accessing questions from the Review Screen.
To comment on a question, navigate to that question and click the Give Feedback icon.
When you have entered your comment in the comment window, click Submit to close the window. To navigate to the Review screen again, click the Review button. You may navigate through all questions using the Next and Previous buttons. To skip commenting, go to the Review Screen by selecting the Review Screen button in the upper left-hand corner and from the Review Screen, select "Finished".
Controls Available
For any question, one or more of the following controls might be available.

Keyboard Shortcuts Available
Exam features may be accessed using keyboard shortcuts. The following table describes the keyboard shortcuts that are available during this exam.
Some keyboard shortcuts require that you press two or more keys at the same time. These keys are separated by a plus sign (+) in the table below.