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Salesforce Accredited B2B Commerce Developer (B2B-Commerce-Developer)

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NEW QUESTION: 1
What is one reason to recommend dedicated Air Monitors (AMs) for a customer, as opposed to APs that are doing WIPS in AP mode (hybrid)?
A. AMs can maintain client and AP blacklists on their own without the need to communicate with a Mobility Controller (MC).
B. AMs can detect both 802.11 and non-802.11 sources of interference to the wireless network, while Aps cannot.
C. AMs can implement wireless containment on any channel on which they detect a threat without negative impact on clients.
D. AMs can operate in a hybrid operation mode in which they can support clients, scan for threats, and contain detected threats.
Answer: C

NEW QUESTION: 2
In the Safe City solution, the equipment that Huawei cannot provide independently includes
A. Decoder
B. Front-end HD network camera
C. Integrated platform
D. TV wall
Answer: D

NEW QUESTION: 3
Galena Petrovich, CFA, is an analyst in the New York office of TRS Investment Management, Inc.
Petrovich is an expert in the industrial electrical equipment sector and is analyzing Fisher Global. Fisher is a global market leader in designing, manufacturing, marketing, and servicing electrical systems and components, including fluid power systems and automotive engine air management systems.
Fisher has generated double-digit growth over the past ten years, primarily as the result of acquisitions, and has reported positive net income in each year. Fisher reports its financial results using International Financial Reporting Standards (IFRS).
Petrovich is particularly interested in a transaction that occurred seven years ago, before the change in accounting standards, in which Fisher used the pooling method to account for a large acquisition of Dartmouth Industries, an industry competitor. She would like to determine the effect of using the purchase method instead of the pooling method on the financial statements of Fisher. Fisher exchanged common stock for all of the outstanding shares of Dartmouth.
Fisher also has a 50% ownership interest in a joint venture with its major distributor, a U.S. company called Hydro Distribution. She determines that Fisher has reported its ownership interest under the proportioned consolidation method, and that the joint venture has been profitable since it was established three years ago. She decides to adjust the financial statements to show how the financial statements would be affected if Fisher had reported its ownership under the equity method. Fisher is also considering acquiring 80% to
100% of Brown and Sons Company. Petrovich must consider the effect of such an acquisition on Fisher's financial statements.
Petrovich determines from the financial statement footnotes that Fisher reported an unrealized gain in its most recent income statement related to debt securities that are designated at fair value. Competitor firms following U.S. GAAP classify similar debt securities as available-for-sale.
Finally, Petrovich finds a reference in Fisher's footnotes regarding a special purpose entity (SPE). Fisher has reported its investment in the SPE using the equity method, but Petrovich believes that the consolidation method more accurately reflects Fisher's true financial position, so she makes the appropriate adjustments to the financial statements.
What are the likely effects on return on assets (ROA) and net profit margin (ignoring any tax effects) of correctly adjusting for Fisher Global's investment in the SPE using the acquisition method?
ROANet profit margin
A. No change Decrease
B. Decrease No change
C. Decrease Decrease
Answer: C
Explanation:
Explanation/Reference:
Explanation:
The acquisition method results in higher assets and higher sales, but the same net income. Therefore, both ROA (net income divided by assets) and net profit margin (net income divided by sales) will decrease.
(Study Session 5. LOS 21.c)


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