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NEW QUESTION: 1
Tex Payor bought shares of the Stocks4U Mutual Fund on February 26th.During the year, the fund sold
some of the stocks in which it was invested, generating long-term capital gain income for the fund. Tex
received a distribution of some of these gains at the end of the year, based on his proportionate
ownership of the fund. Which of the following statements is true regarding the tax consequences of this
distribution to Tex?
A. There are no tax consequences to Tex. Mutual fund investors are taxed only on dividend distributions
and on capital gains realized when they sell shares of a fund that they own. Capital gains earned by the
fund when securities are bought and sold by the fund's manager are taxed to the fund.
B. Tex will have to pay tax on the distribution unless he opts to reinvest the distribution in the fund, in
which case the income will not be taxable.
C. Tex will have to pay tax on the distribution at the tax rate for long-term capital gains, which are currently
taxed preferentially.
D. Tex will have to pay tax on the distribution at his marginal tax rate. Since Tex had not been invested in
the fund for over 12 months when the distribution occurred, it is considered to be short-term capital gain
income for him, which is taxed as ordinary income.
Answer: C
Explanation:
When Tex receives distributions of long-term capital gain income earned by a fund that he
bought on February 26th, he will have to pay tax on the distribution at the tax rate for long-term capital
gains, which are currently taxed preferentially. The amount of time the fund held the securities prior to
selling them determines whether the capital gain distribution will be considered long-term or short-term,
not the amount of time the investor has owned shares of the fund. All distributions-both dividends and
capital gains-are taxable at the shareholder level, not at the fund level.

NEW QUESTION: 2
What is the most effective means of determining that controls are functioning properly within an operating system?
A. Review of operating system manual
B. Review of software control features and/or parameters
C. Interview with product vendor
D. Interview with computer operator
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Various operating system software products provide parameters and options for the tailoring of the system and activation of features such as activity logging. Parameters are important in determining how a system runs because they allow a standard piece of software to be customized to diverse environments. The reviewing of software control features and/or parameters is the most effective means of determining how controls are functioning within an operating system and of assessing and operating system's integrity.
The review of software control features and/or parameters would be part of your security audit. A security audit is typically performed by an independent third party to the management of the system. The audit determines the degree with which the required controls are implemented.
A security review is conducted by the system maintenance or security personnel to discover vulnerabilities within the system. A vulnerability occurs when policies are not followed, misconfigurations are present, or flaws exist in the hardware or software of the system. System reviews are sometimes referred to as a vulnerability assessment.
Incorrect Answers:
A: An interview with the computer operator is not an effective means of determining that controls are functioning properly within an operating system because the computer operator will not necessarily be aware of the detailed settings of the parameters.
C: The operating system manual should provide information as to what settings can be used but will not give any hint as to how parameters are actually set.
D: An interview with the product vendor is not an effective means of determining that controls are functioning properly within an operating system because the product vendor will not be aware of the detailed settings of the parameters.

NEW QUESTION: 3
AWS CloudFormation ______은 템플릿에서 런타임까지 사용할 수없는 속성에 값을 할당하는 데 사용하는 특수 작업입니다.
A. 속성 선언
B. 출력 함수
C. 내장 함수
D. 조건 선언
Answer: C
Explanation:
설명:
AWS CloudFormation 내장 함수는 템플릿에서 런타임까지 사용할 수없는 속성에 값을 할당하는 데 사용하는 특수 작업입니다. 각 함수는 큰 따옴표 ( ""), 단일 콜론 및 해당 매개 변수로 묶인 이름으로 선언됩니다.
http://docs.aws.amazon.com/AWSCloudFormation/latest/UserGuide/intrinsic-fuctions-structure.html