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NEW QUESTION: 1
建物の改修プロジェクトのリスク分析中に、削除する必要のある有毒物質が建物に含まれていることが発見されました。リスク移転戦略を使用してこのリスクを軽減するために、プロジェクトマネージャーは何をすべきですか？
A. 追加の時間とコストの潜在的な影響に対処するために、管理の準備を増やします。
B. 有毒物質を取り除き、この作業を契約から除外するようクライアントに依頼します。
C. 作業を請負業者に依頼します。
D. 有毒物質を除去して作業を行う方法を担当者にトレーニングします。
Answer: C
NEW QUESTION: 2
You are employed as a developer at ABC.com. ABC.com makes use of Microsoft Dynamics AX 2012.
You have received instructions to create a virtual table that includes the data records and fields that are specified by a query.
Which of the following actions should you take?
A. You should consider creating a view.
B. You should consider creating a display menu item.
C. You should consider creating a report.
D. You should consider creating a form.
Answer: A
NEW QUESTION: 3
個人データ処理が一般データ保護規則（GDPR）に準拠していることを示す責任は誰にありますか？
A. データ保護担当者（DPO）
B. 監督当局
C. コントローラー
D. プロセッサー
Answer: C
Explanation:
The front line with the data holder is the Controller, see image. So, it is he who has to show compliance, who must be concerned with the legality of processing, who must implement security measures.
NEW QUESTION: 4
On January 2, 1993, Quo, Inc. hired Reed to be its controller. During the year, Reed, working closely with
Quo's president and outside accountants, made changes in accounting policies, corrected several errors
dating from 1992 and before, and instituted new accounting policies.
Quo's 1993 financial statements will be presented in comparative form with its 1992 financial statements.
This question represents one of Quo's transactions. List B represents the general accounting treatment
required for these transactions. These treatments are:
. Cumulative effect approach - Include the cumulative effect of the adjustment resulting from the
accounting change or error correction in the 1993 financial statements, and do not restate the 1992
financial statements.
. Retroactive or retrospective restatement approach - Restate the 1992 financial statements and adjust
1 992 beginning retained earnings if the error or change affects a period prior to 1992.
. Prospective approach - Report 1993 and future financial statements on the new basis but do not restate
1 992 financial statements.
Item to Be Answered
As a result of a production breakthrough, Quo determined that manufacturing equipment previously
depreciated over 15 years should be depreciated over 20 years.
List B (Select one)
A. Cumulative effect approach.
B. Prospective approach.
C. Retroactive or retrospective restatement approach.
Answer: B
Explanation:
Choice "C" is correct. This affects only the prospective (current and subsequent) periods - not prior
periods, not retained earnings.