Java is a programming language and computing platform first released by Sun Microsystems in 1995. There are lots of applications and websites that will not work unless you have Java installed, and more are created every day.
IIS is able to impersonate the IUSR_<computername> account because the user name and password for this account are known by IIS. Before returning a page to the client, IIS checks NTFS file and directory permissions to see if the IUSR_<computername> account is allowed access to the file.
(c) RAR Accounts: These are accounts that are used for all of the RAR postings. They are determined using a combination of company code, accounting principle and reference accounts. What are the key Business processes/teams impacted? RAR implementation does not alter the day-to-day business activities of contracts, orders, deliveries, billing.