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NEW QUESTION: 1
During 20X5, Dale Corp. made the following accounting changes:

What amount should be shown in the 20X5 retained earnings statement as an adjustment to the
beginning balance?
A. $0
B. $30,000
C. $128,000
D. $98,000
Answer: D
Explanation:
Choice "c" is correct. $98,000.
The cumulative effect of a change in accounting principle is now shown on the retained earnings
statement as an adjustment to the beginning balance of retained earnings, assuming that the cumulative
effect can be calculated. A change from LIFO to FIFO for inventory valuation (costing) is a change in
accounting principle.
An exception is made however, for a change in depreciation method, since a change in depreciation
method is no longer considered to be a change in accounting principle. A change in depreciation method
is now considered to be both a change in principle and a change in estimate.
These changes should now be accounted for as a change in estimate and handled prospectively.
The new depreciation method should be used as of the beginning of the year of change and should start
with the current book value of the underlying asset. No retroactive or retrospective calculations should be
made, and no adjustment should be made to retained earnings.
Choices "a", "b", and "d" are incorrect, per the above Explanation: .

NEW QUESTION: 2
A security manager looked at various logs while investigating a recent security breach in the data center from an external source. Each log below was collected from various security devices compiled from a report through the company's security information and event management server.
Logs:
Log 1:
Feb 5 23:55:37.743: %SEC-6-IPACCESSLOGS: list 10 denied 10.2.5.81 3 packets
Log 2:
HTTP://www.company.com/index.php?user=aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
Log 3:
Security Error Alert
Event ID 50: The RDP protocol component X.224 detected an error in the protocol stream and has
disconnected the client
Log 4:
Encoder oe = new OracleEncoder ();
String query = "Select user_id FROM user_data WHERE user_name = ' "
+ oe.encode ( req.getParameter("userID") ) + " ' and user_password = ' "
+ oe.encode ( req.getParameter("pwd") ) +" ' ";
Vulnerabilities
Buffer overflow
SQL injection
ACL
XSS
Which of the following logs and vulnerabilities would MOST likely be related to the security breach? (Select TWO).
A. Log 3
B. SQL injection
C. XSS
D. Buffer overflow
E. Log 4
F. Log 1
G. ACL
H. Log 2
Answer: D,H

NEW QUESTION: 3
運用環境で欠陥が発見され、修正プログラムを展開するための新しいスプリントアイテムが作成されました。
ただし、コードの変更は、実稼働に入る前に次の手順を実行する必要があります。
*パスワードやアクセスキーの漏洩などのセキュリティ侵害についてコードをスキャンします。
広範囲にわたる長時間の単体テストを通じてコードを実行します。
DevOpsエンジニアは、このプロセスを完了するためにAWS CodePipelineと組み合わせてどのソース管理戦略を使用する必要がありますか?
A. マスターブランチからホットフィックスブランチを作成します。ホットフィックスブランチから開発パイプラインをトリガーします。
AWS Lambdaを使用してコンテンツスキャンを実行し、単体テストを実行します。ホットフィックスブランチをマスターブランチにマージする手動承認ステージを追加します。
B. マスターブランチからホットフィックスブランチを作成します。運用パイプラインの修正プログラムブランチ用に個別のソースステージを作成します。ホットフィックスブランチからパイプラインをトリガーします。 AWS Lambdaを使用してコンテンツスキャンを実行し、AWS CodeBuildを使用して単体テストを実行します。ホットフィックスブランチをマスターブランチにマージする手動承認ステージを追加します。
C. マスターブランチからホットフィックスブランチを作成します。ホットフィックスブランチから開発パイプラインをトリガーします。
AWS CodeBuildを使用してコンテンツスキャンを実行し、単体テストを実行します。ホットフィックスブランチをマスターブランチにマージする手動承認ステージを追加します。
D. masterブランチの最後のコミットでホットフィックスタグを作成します。ホットフィックスタグから開発パイプラインをトリガーします。 Amazon ECSでAWS CodeDeployを使用して、コンテンツスキャンを実行し、単体テストを実行します。ホットフィックスタグをmasterブランチにマージする手動承認ステージを追加します。
Answer: C