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NEW QUESTION: 1
According to the "Tax Preference Theory," which factor(s) would lead investors to desire a lower payout of dividends over a relatively higher payout of dividends?
I. Capital gains may be taxed at a lower marginal rate than ordinary income II. The cost of retained earning equity capital is usually lower than debt capital III. Capital gains are not taxed until the stock is sold and the gain is realized IV. If the stock is held until the owner dies, the beneficiary may use the stock price at the time of inheritance as the basis, thus any capital gains up until that point are not taxed
V. Investors prefer a stable dividend policy
A. None of these answers
B. I, II, III, IV & V
C. II and III
D. I, III and IV
E. I only
Answer: D
Explanation:
Explanation/Reference:
Explanation:
The "Tax Preference Theory" states that there may be three reasons that investors would prefer lower dividend payments along with higher capital gains as opposed to high dividend payments. Long term capital gains may be taxed at a lower marginal rate than ordinary income (dividends). Also, investors have more control over when the taxable event occurs with capital gains. They are not taxed until the stock is sold and the gain is realized. Finally, if the stock is held until death, the beneficiary may claim the value at that time as the basis, thus avoiding taxes on any gains that previously accrued.

NEW QUESTION: 2

A. Option A
B. Option D
C. Option B
D. Option C
Answer: B

NEW QUESTION: 3
Sie verwalten eine Microsoft SQL Server 2016-Datenbank mit dem Namen Contoso auf einem Server mit dem Namen Server01.
Sie müssen Nachrichten in das Anwendungsprotokoll schreiben, wenn Benutzer einer festen Serverrolle in Server01 hinzugefügt oder daraus entfernt werden.
Was solltest du erstellen?
A. eine Server-Überwachungsspezifikation
B. eine erweiterte Ereignissitzung
C. ein Ressourcenpool
D. eine SQL Profiler-Ablaufverfolgung
E. eine Datenbankprüfspezifikation
F. eine Warnung
G. eine Richtlinie
Answer: A
Explanation:
Explanation
The SQL Server Audit feature enables you to audit server-level and database-level groups of events and individual events.
Audits can have the following categories of actions:
Server-level. These actions include server operations, such as management changes and logon and logoff operations.
Database-level. These actions encompass data manipulation languages (DML) and data definition language (DDL) operations.
Audit-level. These actions include actions in the auditing process.
References:
http://technet.microsoft.com/en-us/library/cc280663(v=sql.105).aspx