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Exam Code: CMAT-001

Exam Name: IMTQN Certified Mobile Application Tester (CMAT)

Version: V15.35

Q & A: 208 Questions and Answers

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NEW QUESTION: 1









A. Option A
B. Option B
Answer: B
Explanation:
As the result of the function will be used in an indexed view we should use schemabinding.
References: https://sqlstudies.com/2014/08/06/schemabinding-what-why/

NEW QUESTION: 2
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. I only
D. I, III and IV
E. II and III
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: 3
ISEはどの2つの機能を提供していますか? (2つを選択してください)
A. Centralized policy management
B. DDoS attack prevention
C. Network visibility
D. Retrospective Security
E. Device Firewalling
Answer: A,C

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