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NEW QUESTION: 1
The requirements of IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
result in the separation of the financial position and financial performance of those activities which will continue into the future from those which will not. This provides a clearer base for projections into the future than if the position and performance of both types of activity were merely amalgamated.
Which of the following qualitative characteristics has been reflected in the formulation of IFRS 5 Non-current Assets Held for Sale and Discontinued Operations?
A. Comparability
B. Reliability
C. Understandability
D. Relevance
Answer: D

NEW QUESTION: 2
Given:

Which group of method is moved to a new class when implementing the DAO pattern?
A. public Person getPerson(int id) throws Exception
public void createPerson(Person p) throws Exception
public void deletePerson(int id) throws Exception
public void updatePerson(Person p) throws Exception
B. public void setContractDetails(String contractDetails)
public void setName(String name)
C. public in getId ()
public String getContractDetails ()
public Void setContractDetails(String contactDetails)
public String getName ()
public void setName (String name)
D. public int getId ()
public String getContractDetails()
public String getName()
public Person getPerson(int id) throws Exception
Answer: A
Explanation:
The methods related directly to the entity Person is moved to a new class.
Note:DAO Design Pattern
*Abstracts and encapsulates all access to a data source
*Manages the connection to the data source to obtain and store data
*Makes the code independent of the data sources and data vendors (e.g. plain-text, xml, LDAP,
MySQL, Oracle, DB2)

Example (here Customer is the main entity):
public class Customer {
private final String id;
private String contactName;
private String phone;
public void setId(String id) { this.id = id; }
public String getId() { return this.id; }
public void setContactName(String cn) { this.contactName = cn;}
public String getContactName() { return this.contactName; }
public void setPhone(String phone) { this.phone = phone; }
public String getPhone() { return this.phone; }
}
public interface CustomerDAO {
public void addCustomer(Customer c) throws DataAccessException;
public Customer getCustomer(String id) throws DataAccessException;
public List getCustomers() throws DataAccessException;
public void removeCustomer(String id) throws DataAccessException;
public void modifyCustomer(Customer c) throws DataAccessException;
}

NEW QUESTION: 3
An organization has created 5 IAM users. The organization wants to give them the same login ID but different passwords. How can the organization achieve this?
A. It is not possible to have the same login ID for multiple IAM users of the same account
B. The organization should create a separate login ID but give the IAM users the same alias so that each one can login with their alias
C. The organization should create each user in a separate region so that they have their own URL to login
D. The organization should create various groups and add each user with the same login ID to different groups. The user can login with their own group ID
Answer: A
Explanation:
AWS Identity and Access Management is a web service which allows organizations to manage users and user permissions for various AWS services. Whenever the organization is creating an IAM user, there should be a unique ID for each user. It is not possible to have the same login ID for multiple users. The names of users,groups, roles, instance profiles must be alphanumeric, including the following common characters: plus (+., equal (=., comma (,., period (.., at (@., and dash (-..