Exercise 16–1 Requirement 1 Since taxable income is less than pretax accounting income‚ a future taxable amount will occur when the temporary difference reverses. This means a deferred tax liability should be recorded to reflect the future tax consequences of the temporary difference. Income tax expense (to balance) 140‚000 Deferred tax liability ([$400‚000 – 250‚000] x 35%) 52‚500 Income tax payable ($250‚000 x 35%) 87‚500 As a result‚ net income is $260‚000: Pretax accounting
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Quality in the Software Development Industry of Sri Lanka Sahan Jayawarna A.T. Fonseka Abstract The software development industry of Sri Lanka has grown rapidly during recent years. However‚ the quality of software products has become a critical issue as shown in the increase in software defects and associated solutions for those problems. This study aimed at understanding the critical factors underlying software product quality. It was based on a survey of ten software development companies
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History – 221 September 23‚ 2013 Carl Wertman Timeline Part I NOTE: Before starting the Timeline project please refer to the "Example Timeline Matrix" document. Instructions: Complete the matrix by providing the Time Period/Date(s) in column B‚ and the Description and Significance of the People/Event(s) to American History in column C. See complete instructions in the Syllabus for the Module 1 assignment entitled‚ “Timeline Part I.” NOTE: The timeline project does not need to be submitted to
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Software Metric Software metric is a measure of some property of a piece of software or its specifications. Since quantitative measurements are essential in all sciences‚ there is a continuous effort by computer science practitioners and theoreticians to bring similar approaches to software development. The goal is obtaining objective‚ reproducible and quantifiable measurements‚ which may have numerous valuable applications in schedule and budget planning‚ cost estimation‚ quality assurance testing
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The Software Crisis • The most visible symptoms of the software crisis are o Late delivery‚ over budget o Product does not meet specified requirements o Inadequate documentation • Some observations on the software crisis o “A malady that has carried on this long must be called normal” (Booch‚ p. 8) o Software system requirements are moving targets o There may not be enough good developers around to create all the new software that users need o A significant portion of developers’ time must often
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1. Can you explain the PDCA cycle and where testing fits in? Software testing is an important part of the software development process. In normal software development there are four important steps‚ also referred to‚ in short‚ as the PDCA (Plan‚ Do‚ Check‚ Act) cycle. Let’s review the four steps in detail. Plan: Define the goal and the plan for achieving that goal. Do/Execute: Depending on the plan strategy decided during the plan stage we do execution accordingly in this phase. Check: Check/Test
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Managing Change Part II: Wal-Mart Stores Inc. Learning Team “A” MGT/426 Managing Change Part II: Walmart Stores Inc. At times‚ organizations tend to take on one’s own culture and in doing so‚ they face different challenges and changes. For Wal-Mart to compete‚ stay competitive‚ and adapt‚ the organization has to change. Wal-Mart employees must understand how change can be beneficial to the organizational‚ and to them as well. Implementing change allows the organization grow‚ meet customer needs
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salesforce.com to Excel pivot tables; and‚ when changes of any kind needed to be made‚ instead of conducting research and having an all team/ department meeting for synchronisation they just made ridiculous plans and moved to creating new products. 1. Put yourself in Wilson’s shoes when he is first hired. You have to formalize Jive’s sales functions. What are the core building blocks of the sales function you need to put in place? The core building blocks of the sales function that one needs to
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Exercise is the best medication for life without any cost. I think Marcus Tullius Cicero’s attitude (a Roman statesman and philosopher) is closer to my own‚ “it is exercise alone that supports the spirits and keeps the mind in vigor.” According to me‚ I would say that exercise can bring mental focus‚ self-esteem and relieve stress. There are many benefits from doing exercise. Firstly‚ exercise can help people increase mental focus. It keeps help the brain sharp well into any ages‚ especially
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Four Case Study Quality Parts Company Anthony Decker Operations Management OSC301 University of Phoenix 6 December 2004 Week Four Case Study In the case study of the factitious company‚ Quality Parts Company (QPC)‚ QPC supplies gizmos for a computer manufacturer located a few miles away. Although the text states that QPC manufactures only two models of gizmo‚ it also states that manufacture for models X and Y start at machine 2‚ the lathe‚ while model Z requires milling at machine 1. Based
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