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NEW QUESTION: 1
Which three statements about the main areas of Managerial Accounting are correct? (Choose three.)
A. Receipt Accounting is the application that performs the accrual accounting for all types of receipts.
B. Landed Cost Management gives organizations financial visibility into their extended supply chain costs.
C. Cost method can be defined granularity down to individual items.
D. Supply Chain Orchestration automatically selects the correct process based on user-defined subleadger accounting rules when a supply creation is initiated.
Answer: A,B,D

NEW QUESTION: 2
Powerful Performance Presenters (PPP) is a performance attribution and evaluation firm for pension consulting firms and has recently been hired by Stober and Robertson to conduct a performance attribution analysis for TopTech. Tom Harrison and Wendy Powell are the principals for PPP. Although performance attribution has come under fire lately because of its shortcomings, Stober believes PPP provides a needed service to its clients. Robertson shares Stober's view of performance attribution analysis.
Stober and Robertson request that Harrison and Powell provide a discussion of performance measures.
During a conversation on complements to attribution analysis, Harrison notes the uses of the Treynor ratio.
He states that the Treynor ratio is appropriate only when the investor's portfolio is well diversified. Powell states that the Sharpe ratio and the Treynor ratio will typically yield the same performance rankings for a set of portfolios.
Stober requests that PPP do some performance attribution calculations on TopTech's managers. In order to facilitate the analysis, Stober provides the information in the following table:

Harrison states one of PPP's services is that it will determine if TopTech has chosen a valid benchmark.
Stoher volunteers that indeed his firm's benchmark possesses the properties of a valid benchmark and describes its composition. The benchmark has the following characteristics:
* It uses the top 10% of U.S. portfolio managers each year in each asset class as the benchmark for TopTech managers;
* TopTech is very careful to make sure that its managers are familiar with the securities in each benchmark asset class;
* The identities and weights of various securities in the TopTech benchmark are clearly defined.
During a presentation to Stober, Robertson, and other TopTech executives, Harrison and Powell describe how macro attribution analysis can decompose an entire fund's excess returns into various levels. In his introduction, Robertson delineates the six levels as net contributions, risk-free return, asset categories, benchmarks, investment managers, and allocations effects.
Robertson states that TopTech has performed impressively at the investment managers level tor three years in a row. Harrison and Powell then describe the levels in greater detail. Harrison describes the benchmark level as the difference between active managers' returns and their benchmark returns. Powell states that the investment managers' level reflects the returns to active management on the part of the fund's managers, weighted by the amount actually allocated to each manager.
At the request of Stober, Harrison and Powell explore alternatives to the benchmark TopTech is currently using for its small-cap value manager. After some investigation of the small-cap value manager's emphasis, Harrison and Powell derive four potential custom benchmarks and calculate two measures to evaluate the benchmarks: (1) the return to the manager's active management or A = portfolio return - benchmark return; and (2) the return to the manager's style or S = benchmark return - broad market return.
The following characteristics are presented below for each benchmark: (1) the beta between the benchmark and the small-cap value portfolio; (2) the tracking error (i.e., the standard deviation of A); (3) the turnover of the benchmark; and (4) the correlation between A and S.

Harrison and Powell evaluate the benchmarks based on the four measures.
The TopTech benchmark contains all the following properties of a valid benchmark except:
A. it is reflective of current investment opinion.
B. it is investable.
C. it is unambiguous.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
TopTech's benchmark appears to be reflective of current investment opinion, because the managers have knowledge of the securities in the benchmark. It also appears to be unambiguous, because the weights and identities of the securities in the benchmark are clearly identified.
However, a benchmark must satisfy five other criteria to be considered valid. In TopTech's case, the benchmark is not specified in advance and is not invescable. By choosing the top 10% of managers after the fact, TopTech's managers have no knowledge of what securities constitute the benchmark before the fact. Thus, their benchmark is also not investable. TopTech's managers cannot replicate the benchmark positions before the fact because they do not know the top ten managers at the beginning of the measurement period. In sum, TopTech's benchmark does nor possess all the properties of a valid benchmark. (Study Session 17, LOS 47-f)

NEW QUESTION: 3
レイヤ2スイッチングガイドラインに従うために、ネットワークエンジニアは、10個のVLANのグループごとに個別のスパニングツリーを作成することにしました。企業ポリシーを満たすのに適切なスパニングツリーのバージョンはどれですか？
A. MST
B. RPVST+
C. PVST+
D. STP
E. RSTP
Answer: A

NEW QUESTION: 4
You want to perform a series of transformations on a text box. You also want to edit the transformations at a later time. Which Illustrator feature or command allows you to do this?
A. Object > Transform > Transform Each
B. Effect>DistortandTransform>Transform
C. Free Transform tool
D. Transform palette
Answer: B