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NEW QUESTION: 1
Which of the following activities would occur in Phase 2?
There are 2 correct answers to this question.
Response:
A. Cycle and integration testing
B. Finalizing the project scope
C. End user training
D. Defining and documenting all business requirements, both functional and technical
Answer: B,D
NEW QUESTION: 2
If a client exhibits problem behaviors throughout the day and evenings regardless of what is going on in the environment and what activities he/she is participating in, which would be the BEST way to reduce the high frequency and increase latency?
A. Use a fixed ratio reinforcer every time he/she exhibits appropriate behavior.
B. Use a high magnitude punishment procedure every time he/she exhibits the problem behavior.
C. Use a low magnitude punishment procedure every time he/she exhibits the problem behavior.
D. Use a differential reinforcement procedure for the absence of problem behaviors for an amount of time with a high magnitude reinforcer as a reward.
Answer: D
NEW QUESTION: 3
Jenna Stuart is a financial analyst for Deuce Hardware Company, a U.S. company that reports its results in
U.S. dollars. Wayward Distributing, Inc., is a foreign subsidiary of Deuce Hardware, which began operations on January 1,2007. Wayward is located in a foreign country and reports its results in the local currency called the Rho. Selected balance sheet information for Wayward is shown in the following table.
Stuart has been asked to analyze how the reported financial results of Wayward will be affected by the choice of the all-current or temporal methods of accounting for foreign operations. She has gathered the following exchange rate information on the $/Rho exchange rate:
* Spot rate on 1/01/08: $0.35 per Rho
* Spot rate on 12/31/08: $0.45 per Rho
* Average spot rate during 2008: $0.42 per Rho
Suppose for this question only that Stuart decides to use the all-current method to translate Wayward's results into U.S. dollars. Is it likely that the quick ratio and the interest coverage ratio will be the same or different in Rho before translation and in U.S. dollars after translation?
A. Only the interest coverage ratio will change.
B. Only the quick ratio will change.
C. Neither the quick ratio nor the interest coverage ratio will change.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
The quick ratio (cash and receivables divided by current liabilities) is a pure balance sheet ratio, which means both numerator and denominator will be translated at the current exchange rate and the ratio will be the same before and after translation. The result is the same for the interest coverage ratio (EBIT divided by interest expense) because it is a pure income statement ratio; both the numerator and denominator will be translated at the average rate over the reporting period and the ratio will be the same before and after translation. (Study Session 6, LOS 23.d,e)
