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is little more than an alternate view of costs being allocated. The postings made within the delta version are statistical, which means they are for information only and do not impact the true cost flows of the operational system. The delta version exists for both plan and actual data, and several delta versions can be created, allowing multiple what-if ABC scenarios to be examined. The actual version for the operative and delta version is always version 0. Although the parallel version has been compared to a stand-alone model, an interface from the general ledger or cost centers for expenses is not required. All cost information is housed within one system and is accessible by the parallel, delta version. In Exhibit 4.4, the parallel version has its own view, the delta view, of the cost center costs, depicted with the version added, such as Cost Center 1 . Any allocations executed on the parallel side do not impact the cost flows of the cost centers on the operational side, which represents the daily transactional system. Planned costs for the same cost center can vary between the versions used for the operational and parallel versions. When actual cost center postings are made, they are reflected within the parallel version simultaneously; that is, if new salaries are posted to Cost Center 1, they are also reflected in delta version Cost Center 1 , since there is only one version, 0, in which actuals are captured. This

Remove a field from the QBE grid by selecting the field (or fields) and pressing the Delete key. You can also right-click on a field s selector bar and choose Cut from the shortcut menu.

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An IRA can be split into different IRAs. An owner can name multiple beneficiaries of an IRA. The beneficiaries can inherit equal shares, or the owner can designate that they inherit different proportions. If the beneficiaries continue the IRA as one account, then the age of the oldest beneficiary will determine the amount that must be distributed from the account each year. An alternative for the heirs is to split the IRA into a separate IRA for each of them. Each IRA would have its own distribution schedule based on the age of its new owner. This move can be significant if there are meaningful age differences between the beneficiaries. Splitting the IRA also can be helpful if the beneficiaries have different ideas about spending and investing the account. Be sure the IRA custodian will allow the account to be split into separate IRAs for each beneficiary. While the tax law allows this, not all sponsors want to incur the cost of maintain separate accounts. Others will charge either for the split or for future maintenance of the accounts. Distributions don t have to be in cash. While assets have to come out of the IRA under the minimum distribution schedule, a beneficiary does not have to sell investments and distribute cash. The law allows distributions to be made in property, and most IRA sponsors will arrange property distributions. If the IRA has stock or mutual fund shares the beneficiary wants to continue holding, the shares can be distributed into a taxable account. This avoids any buying and selling costs.

The Object Constraint Language (OCL) is a textual notation used to supplement the graphical elements of UML models and to de ne in more detail the properties of elements of these models. Constraints written in OCL notation can be attached to any elements of a UML model, but their normal uses are:

5. Peel the eggplant if the skin is tough. Cut into 1 2-in. (1-cm) slices. 6. Fry the eggplant slices in olive oil until tender. Set aside and season with salt. 7. Season the b chamel (which should be quite thick when cold) with a little salt, white pepper, and nutmeg. 8. Beat the eggs and mix into the b chamel.

instance C exist: Boolean = false C() +getInstance(): C post: if exist = false then instance.isNew() & exist = true & result = instance else result = instance 1

Many computer systems rely to some extent on secure printing, packaging, and seals to guarantee important aspects of their protection.

2 -2

When you import text files with Date-type data, you must have a separator between the month, day, and year. Access reports an error if the field is specified as a Date/Time type and no delimiter is used. When you re exporting date fields, the separator is not needed.

You can also adjust the U and V parameters, which define the upper-left corner of the cropping rectangle, and the W and H parameters, which define the crop or placement width and height. The Jitter Placement option works with the Place option to randomly place and size the image.

Note In case you re wondering, I use McAfee VirusScan, and any examples from this chapter will be from that program.

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