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NEW QUESTION: 1
Yummy Doughnuts (YD) sells a variety of doughnuts and other related items through both company-owned locations and franchise locations. YD has experienced significant growth over the past five years.
However, barriers to entry are low and competition is increasing.
Linda Haas, CFA, follows YD for Gibraltar Capital. Gibraltar Capital prides itself on its thorough fundamental analysis of investment opportunities. The company uses a bottom-up approach to the investment process. Haas's security selection process utilizes residual income models to determine a stock's intrinsic value. Haas obtains YD's 2008 financial statements shown in Exhibit 1. In addition, Haas provides supporting information about YD's financials and other related material found in Exhibit 2.

Haas makes the following statements during her YD presentation to the investment committee.
Statement 1: Based on ROE mean reversion, YD's continuing residual income is assumed to decline to zero over time.
Statement 2: The residual income model states that if YD's ROE equals its equity cost of capital, then YD's intrinsic value will equal its book value per share.
During her analysis, Haas came across some estimates of YD's intrinsic value prepared by another analyst. These estimates showed a weighted average cost of capital (WACC) of 12.0%, net operating profit after taxes (NOPAT) of $42 million, and a total adjusted capital base of $200 million. Based on these estimates, YD's residual return on capital (RROC) is closest to:
A. 9.0%.
B. 12.0%.
C. 7.0%.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
$WACC = WACC Capital = 0.12 200 = 24
EVA = NOPAT - $WACC = 42-24 = 18
RROC = EVA/Capital = 18 / 200 = 0.09
(Study Session 13, LOS 43.a)

NEW QUESTION: 2
As a guide, the MAXIMUM recommended DC current value on any bonded conductor should be less than:
A. 500 milliamps
B. 1.25 amps
C. 250 milliamps
D. 1 amp
E. 750 milliamps
Answer: A

NEW QUESTION: 3
注：この質問は、同じシナリオを提示する一連の質問の一部です。シリーズの各質問には固有の解決策が含まれています。解決策が記載されている目標を満たしているかどうかを判断します。
Employeesという名前のテーブルを含むデータベースがあります。このテーブルには、会社の従業員に関する情報が格納されていました。
Employeesテーブルには、次の監査規則を実装する必要があります。
- データに加えられた変更をEmployeesテーブルに記録します。
- 監査業務によって記録されたデータをカスタマイズする。
解決方法：Employeesテーブルにストアドプロシージャを実装します。
解決策は目標を満たしていますか？
A. いいえ
B. はい
Answer: A
Explanation:
Explanation
We should use table-valued functions, not procedures, to customize the recorded change data.
References: https://msdn.microsoft.com/en-us/library/cc645858.aspx

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