Which of the following best describes the lessee's accounting for operating and finance leases?
Operating
Finance
Not capitalized
Capitalized
Capitalized
Capitalized
Not capitalized
Not capitalized
Capitalized
Not capitalized

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Faced with 3 years of steadily decreasing profits despite increased sales and a growing economy, which of the following is the healthiest course of action for a chief executive officer to take?

• A.set a turnaround goal of significantly increasing profits within 2 months. Set clear short-term objectives for ach operating unit that, together should produce the turnaround.
• B.Reduce staff by 10% in every unit
• C.Classify all job functions as either a) adding value in the eyes of the customer such as production and sales) or b) not adding value in the eyes of the customer such as accounting and human resources)_ Reduce staff in the non-value-adding functions by 20%.
• D.Implement a plan to encourage innovation at all levels. Use early retirement and reemployment programs to trim staff size.

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The process of scenario planning begins with which of the following steps?

• A.Determining the trends that will influence key factors in the organization's environment.
• B.Identifying how customers, suppliers, competitors, employees, and other stakeholders will react.
• C.Selecting the issue or decision that will impact how the organization conducts future business.
• D.Selecting leading indicators to alert the organization of future developments.

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A bank is designing an on-the-job training program for its branch managers. The bank would like to design the program so that participants can complete it as quickly as possible. The training program requires that certain activities be completed before others. For example, a participant cannot make credit loan decisions without first having obtained experience in the loan department. An appropriate scheduling technique for this training program is:

• A.PERT/CPM.
• B.Linear programming.
• C.Queuing theory.
• D.Sensitivity analysis.

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An organization suffered significant damage to its local: file and application servers as a result of a hurricane. Fortunately, the organization was able to recover all information backed up by its overseas third-party contractor. Which of the following approaches has been used by the organization?

• A.Systems integration
• B.Data center management
• C.Application management
• D.Managed security services

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