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Topic 2, A.Datum
Overview General Overview
A). Datum Corporation is a pet supply company that has stores across North America.
A). Datum has an Exchange Server 2007 organization. A). Datum plans to migrate to Exchange Server 2013.
Physical Locations
A). Datum has five locations. The locations are configured as shown in the following table.

Existing Environment Network Infrastructure
All of the locations connect to the each other by using a WAN link. The New York, Toronto, and Chicago locations connect directly to the Internet.
All client computers run Windows 7 and Office 2010. All servers run Windows Server 2008.
Active Directory Environment
The network contains an Active Directory domain named adatum.local. Adatum.local is the corporate domain based in the United States. The network contains a domain named Canada.adatum.local. Canada.adatum.local is the domain for the stores in Canada.
Each location is configured as an Active Directory site. The forest functional level is Windows Server 2008.
The main office and both of the distribution centers each has two domain controllers for their respective domain. All of the other locations have one domain controller for their respective domain. All of the domain controllers are global catalog servers.
Exchange Infrastructure
The main office and the distribution centers each have three servers that have Exchange Server 2007 installed.
The servers have the following configurations:
- Two of the servers have cluster continuous replication (CCR) deployed
- One of the servers has the Client Access server role and the Hub Transport server
role installed
Each store contains a server that has Exchange Server 2007 installed. Each server has mailboxes for active users and mailboxes for inactive users. Each server has approximately 50 mailboxes.
Remote users access Outlook Web Access by using a namespace of, which resolves to the Client Access server in the New York office.
Requirements Planned Changes
The company plans to implement the following changes: Migrate all of the mailboxes in the main office and the distribution centers to Exchange Server 2013.
Integrate a new telephone system to the Exchange Server 2013 organization. Deploy a standalone certification authority (CA) that will be used to issue all of the certificates for the messaging infrastructure.
Technical Requirements
The company identifies the following technical requirements:
Hardware costs must be minimized whenever possible.
The impact on end users if a site fails must be minimized.
Voice mail traffic between the telephone system and the Exchange Server
environment must be encrypted.
Each user must be able to access the internal resources and their mailbox by
using a single user account.
Compliance Requirements
After a security review, the company identifies the following compliance requirements for the new Exchange Server environment:
holiday. All store managers must be prevented from permanently deleting email messages from their Inbox. All email messages must be archived for a minimum of five years to meet regulatory requirements. Management occasionally sends the staff internal memos that contain confidential information, such as sales figures. The memos must be protected so that
All administrative changes made to the mailboxes must be tracked. The legal department must be able to search for messages in all of the mailboxes. Users must be prevented from sending email during an upcoming statutory --- unauthorized users cannot read the memos and internal users cannot forward the -
memos to external recipients. The users in the research department must be able to send email to anyone in the organization, but only the members of a group named Execs must be able to send email to the research users. All other users must be notified that email sent to the research users will remain undelivered.

Configuration Loggingは、____と____からXenDesktopへの変更を追跡します。 (文を完成させるために2つの正しいオプションを選択してください。)
A. PowerShellコマンドレット
B. Citrix Studio
C. グループポリシー管理コンソール
D. Citrixライセンス管理コンソール
Answer: A,B

High Plains Tubular Company is a leading manufacturer and distributor of quality steel products used in energy, industrial, and automotive applications worldwide.
The U.S. steel industry has been challenged by competition from foreign producers located primarily in Asia. All of the U.S. producers are experiencing declining margins as labor costs continue to increase. In addition, the U.S. steel mills arc technologically inferior to the foreign competitors. Also, the U.S. producers have significant environmental issues that remain unresolved.
High Plains is not immune from the problems of the industry and is currently in technical default under its bond covenants. The default is a result of the failure to meet certain coverage and turnover ratios. Earlier this year, High Plains and its bondholders entered into an agreement that will allow High Plains time to become compliant with the covenants. If High Plains is not in compliance by year end, the bondholders can immediately accelerate the maturity date of the bonds. In this case. High Plains would have no choice but to file bankruptcy.
High Plains follows U.S. GAAP. For the year ended 2008, High Plains received an unqualified opinion from its independent auditor. However, the auditor's opinion included an explanatory paragraph about High Plains' inability to continue as a going concern in the event its bonds remain in technical default.
At the end of 2008, High Plains' Chief Executive Officer (CEO) and Chief Financial Officer (CFO) filed the necessary certifications required by the Securities and Exchange Commission (SEC).
To get a better understanding of High Plains' financial situation, it is helpful to review High Plains' cash flow statement found in Exhibit 1 and selected financial footnotes found in Exhibit 2.

Exhibit 2: Selected Financial Footnotes
1. During 2008, High Plains' sales increased 27% over 2007. Its sales growth continues to significantly exceed the industry average. Sales are recognized when a firm order is received from the customer, the sales price is fixed and determinable, and collectability is reasonably assured.
2. The cost of inventories is determined using the last-in, first-out (LIFO) method. Had the first-in, first-out method been used, inventories would have been $152 million and $143 million higher as of December
31,2008 and 2007, respectively.
3. Effective January 1, 2008, High Plains changed its depreciation method from the double-declining balance method to the straight-line method in order to be more comparable with the accounting practices of other firms within its industry. The change was not retroactively applied and only affects assets that were acquired on or after January 1,2008.
4. High Plains made the following discretionary expenditures for maintenance and repair of plant and equipment and for advertising and marketing:

5. During the fiscal year ended December 31, 2008, High Plains sold $50 million of its accounts receivable, with recourse, to an unrelated entity. All of the receivables were still outstanding at year end.
6. High Plains conducts some of its operations in facilities leased under noncancelable capital leases.
Certain leases include renewal options with provisions for increased lease payments during the renewal term.
7. High Plains' average net operating assets at the end of 2008 and 2007 was $977.89 million and $642.83 million, respectively.
What is the most likely effect of High Plains' revenue recognition policy on net income and inventory turnover?
A. Net income and inventory turnover are overstated.
B. Only inventory turnover is overstated.
C. Only net income is overstated.
Answer: A
Revenue should be recognized when earned and payment is assured. High Plains is recognizing revenue as orders are received. Since High Plains still has an obligation to deliver the goods, revenue is not yet earned. By recognizing revenue too soon, net income is overstated and ending inventory is understated.
Understated ending inventory would result in an overstated inventory turnover ratio. (Study Session 7, LOS

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