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NEW QUESTION: 1
A pregnant client is having a nonstress test (NST). It is noted that the fetal heart beat rises 20 bpm, lasting
20 seconds, every time the fetus moves. The nurse explains that:
A. The test is normal and the fetus is reacting appropriately
B. Further testing is needed
C. The test is inconclusive and should be repeated
D. The fetus is distressed
Answer: A
Explanation:
Explanation/Reference:
Explanation:
(A) The test results were normal, so there would be no need to repeat to determine results. (B) There are no data to indicate further tests are needed, because the result of the NST was normal. (C) An NST is reported as reactive if there are two to three increases in the fetal heart rate of 15 bpm, lasting at least 15 seconds during a 15-minute period. (D) The NST results were normal, so there was no fetal distress.
NEW QUESTION: 2
Cobb, an unmarried individual, had an adjusted gross income of $200,000 in 1990 before any IRA
deduction, taxable social security benefits, or passive activity losses. Cobb incurred a loss of $30,000 in
1 990 from rental real estate in which he actively participated. What amount of loss attributable to this
rental real estate can be used in 1990 as an offset against income from nonpassive sources?
A. $0
B. $25,000
C. $12,500
D. $30,000
Answer: A
Explanation:
Explanation
Choice "a" is correct. Cobb may not use any of the loss attributable to his rental real estate as an offset
against income from nonpassive sources in 1990 because he does not qualify for the "Mom and Pop"
exception. Under this exception, up to $25,000 of passive losses and the deduction equivalent of tax
credits that are attributable to rental real estate may be used as an offset against income from nonpassive
sources. This $25,000 allowance is reduced, but not below zero, by 50% of the amount by which the
individual's modified AGI exceeds $100,000. The $25,000 is therefore completely phased out when
modified AGI reaches $150,000. Because Cobb's AGI was $200,000, he did not qualify for the exception.
Choices "b", "c", and "d" are incorrect. Rental activities are passive activities and generally are not
allowed to use any of the loss attributable to the rental activity to offset any income produced from
nonpassive sources. There is a limited exception in the case of losses from rental real estate in which the
taxpayer actively participates, but Cobb did not qualify for it.
NEW QUESTION: 3
Bei der Überprüfung eines aktiven Projekts stellte ein IS-Prüfer fest, dass der Business Case aufgrund einer Verringerung des erwarteten Nutzens und erhöhter Kosten nicht mehr gültig war. Der IS-Prüfer sollte empfehlen, dass:
A. Projekt wird eingestellt.
B. Geschäftsfall wird aktualisiert und mögliche Korrekturmaßnahmen werden identifiziert.
C. Das Projekt ist abgeschlossen und der Geschäftsfall wird später aktualisiert.
D. Projekt wird zur erneuten Genehmigung an den Projektsponsor zurückgesandt.
Answer: B
Explanation:
Erläuterung:
Ein IS-Prüfer sollte nicht empfehlen, das Projekt vor dem Überprüfen eines aktualisierten Geschäftsfalls abzubrechen oder abzuschließen. Der IS-Prüfer sollte empfehlen, den Business Case während des gesamten Projekts auf dem neuesten Stand zu halten, da er ein wichtiger Beitrag zu Entscheidungen ist, die während der gesamten Laufzeit eines Projekts getroffen werden.
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