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NEW QUESTION: 1
Price owns 2,000 shares of Universal Corp.'s $10 cumulative preferred stock. During its first year of
operations, cash dividends of $5 per share were declared on the preferred stock but were never paid. In
the second year, dividends on the preferred stock were neither declared nor paiD. If Universal is dissolved,
which of the following statements is correct?
A. Universal will be liable to Price as an unsecured creditor for $10,000.
B. Price will have priority over the claims of Universal's bond owners.
C. Universal will be liable to Price as a secured creditor for $20,000.
D. Price will have priority over the claims of Universal's unsecured judgment creditors.
Answer: A
Explanation:
Choice "a" is correct. After a dividend is declared but not paid on cumulative preferred stock, the unpaid
dividend ranks with other "unsecured" debts.
Choice "b" is incorrect. The unpaid dividend ranks as an "unsecured" not a "secured" debt and
Price has no right to a dividend for the second year because no dividend was declared that year.
Choice "c" is incorrect. As an "unsecured" creditor, Price does not have priority over the company's
bondholders.
Choice "d" is incorrect. The "unsecured" creditors will share in the "unsecured" category as a whole and
not with any priority within the class.
NEW QUESTION: 2
According to IIA guidance,which of the following statements is true regarding the reporting of results from a quality assurance and improvement program review of the internal audit activity?
A. The results are reported upon completion in confidence directly to the board,and management is advised only of the recommendations and improvement action plans.
B. The results are communicated upon completion to the board and management,but
action plans for recommended improvements do not have to be reported.
C. The results are shared with the board and management upon completion,and monitoring of recommended improvements must be reported at least annually.
D. A report on the results of the assessment is issued upon completion,and progress on implementing recommended improvements must be reported monthly.
Answer: C
NEW QUESTION: 3
基幹業務アプリケーションをサポートするデータベースのセキュリティを管理します。
データベースに保存されている個人データおよび個人データは、保護および暗号化する必要があります。
Transparent Data Encryption（TDE）を使用するようにデータベースを構成する必要があります。
どの5つのアクションを順番に実行する必要がありますか？回答するには、回答エリアへのアクションのリストから適切なアクションを選択し、正しい順序に並べます。
Answer:
Explanation:
Explanation
Step 1: Create a master key
Step 2: Create or obtain a certificate protected by the master key
Step 3: Set the context to the company database
Step 4: Create a database encryption key and protect it by the certificate Step 5: Set the database to use encryption Example code:
USE master;
GO
CREATE MASTER KEY ENCRYPTION BY PASSWORD = '<UseStrongPasswordHere>';
go
CREATE CERTIFICATE MyServerCert WITH SUBJECT = 'My DEK Certificate';
go
USE AdventureWorks2012;
GO
CREATE DATABASE ENCRYPTION KEY
WITH ALGORITHM = AES_128
ENCRYPTION BY SERVER CERTIFICATE MyServerCert;
GO
ALTER DATABASE AdventureWorks2012
SET ENCRYPTION ON;
GO
References:
https://docs.microsoft.com/en-us/sql/relational-databases/security/encryption/transparent-data-encryption