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NEW QUESTION: 1
The correct equation for schedule variance (SV) is earned value:
A. minus planned value [EV - PV].
B. divided by actual cost [EV/AC].
C. minus actual cost [EV - AC].
D. divided by planned value [EV/PV],
Answer: A

NEW QUESTION: 2
Consider the following argument: "The cost of common stock should decrease as the dividend payout is increased because investors are more certain of receiving these dividends than the capital gains which are supposed to be derived from retained earnings." This statement applies best to which of the following financial theories? Choose the best answer.
A. Dividend Irrelevance Theory
B. Tax Preference Theory
C. Bird-in-hand Theory
D. Tax Irrelevance Theory
E. Dividend Relevance Theory
Answer: C
Explanation:
Explanation/Reference:
Explanation:
The Bird-in-the-Hand Theory came about as a refutation of Modigliani and Miller's Dividend Irrelevance Theory. The founders of the Bird-in-the-Hand Theory, Myron Gordon and John Lintner, stated that investors are more confident in the fact that they will receive dividends versus capital gains. So said, the cost of common stock should decrease as the payout ratio is increased.
The Tax Preference Theory states that investors prefer capital gains to dividends, and this is due to the structure of tax rates. Specifically, dividends are typically taxed at a higher rate than capital gains, and are in this respect less attractive.

NEW QUESTION: 3
CDATAセクションに関する次のステートメントのどれが正しいかを選択してください。
A. CDATAセクション内では、XMLドキュメントの本文とは異なる文字エンコードを使用できます。
B. 「<」や「＆」などの文字は、変更なしでCDATAセクション内で使用できます。
C. XMLパーサーは、CDATAセクション内のテキスト文字列をコメントとして処理します。 W Courier Newlr Z
D. XMLドキュメントでCDATAセクションをコーディングするときは、最初にDTDを使用して特定の宣言を行う必要があります。
Answer: B