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NEW QUESTION: 1
Which element is "defined" in a defined benefit pension plan?
A. Pay-out amount.
B. Pay-in formula.
C. Pay-out formula.
Answer: C
Explanation:
Accounting for defined benefit plans is complicated is because only the pay-out formula, and not the pay-out amount, is known. The pay-in formula is specified in a defined contribution plan.

NEW QUESTION: 2
Which combination of access controls provides the BEST physical protection for a server room?
A. User ID and PIN
B. PIN and smart card
C. Card with a magnetic strip and a smart card
D. Card with a magnetic stop and a shared PIN
Answer: C

NEW QUESTION: 3
あなたは、ビジネスに不可欠な高アクティビティOLTPシステムをホストするMicrosoft SQL Serverサーバーのデータベース開発者です。
データベースには、100万を超えるレコードを持つCustomerという名前のテーブルが含まれています。テーブルには次の定義があります。

顧客データは外部システムの更新です。これらの変更は、週ごとにステージングテーブルにコピーされます。このテーブルには次の定義があります。

一致するCustomerID値を持つCustomer_Stagingテーブルの値を使用して、Customerテーブルのレコードを更新するTransact-SQLステートメントを記述する必要があります。一度に1つのレコードのみが更新されるようにする必要があります。
どのTransact-SQLクエリを実行する必要がありますか？
A. オプション

B. オプション

C. オプション

D. オプション

Answer: A
Explanation:
With a Cursor one record can be processed at a time.
References:
https://docs.microsoft.com/en-us/sql/t-sql/language-elements/declare-cursor-transact-sql

NEW QUESTION: 4
Line management of a manufacturing operation requests an operational audit. They are seeking recommendations for policies and procedures to enhance control over the operation. What should the internal audit activity do?
A. Review the effectiveness of current policies and procedures but avoid making control recommendations due to impaired objectivity.
B. Perform the engagement and make appropriate recommendations for policies and procedures.
C. Turn down the engagement because an operational audit should not review policies and
procedures.
D. Turn down the engagement because recommending controls would impair future objectivity regarding this client.
Answer: B