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Inheritance is a fundamental feature of object-oriented design and programming While the use of class association, aggregation, and composition are just as important as inheritance when developing real programs, inheritance differs in that implementation support for it must be provided by the object-oriented programming language It is in the language support for inheritance that ++ most differs from C, or Java differs from earlier languages such as Pascal In the earlier Point and Circle example, we noted that having a Color class might be useful, and that it would make sense to generalize the concept of a shape To demonstrate inheritance in Java, we will develop a simple example that uses a Point class, a Color class, and a Shape class that will be used to define Circle and Rectangle classes (We could define other shapes, but two are enough to illustrate how to use the UML and Java to implement inheritance) First, let's design a general Shape class What is common to a Circle and a Rectangle Both will have an origin, and a color Furthermore, all shapes have some other common geometric attributes such as area and perimeter Thus, we will design a parent Shape class that accounts for these common factors by including objects of the Point and Color classes as attributes of Shape Area and perimeter will be handled by defining methods The calculation of area and perimeter will be defined by the subclasses of Shape In our example, we can reuse the Point class from earlier, but will need to add a new Color class We will also need a base Shape class that will be used to derive other specific shapes For our example, we will design new Circle and Rectangle classes that are derived from a Shape class First, here are UML class diagrams for the new Color class and again for Point:. 1. 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Auto mode: encode Barcode library will decide the best ata mode for you.Related: ASP.NET VB Barcode Generation , .NET Winforms Barcode Generator SDK, Print Barcode SSRS companies, and not adjust inventory by booking these transactions into sales This act, in terms of more signi cant goods removal, increases costs of goods sold, decreases gross pro ts, and misstates true levels of inventory on balance sheets Upon nding these conditions, buyers must deal with their own beliefs in accepting or rejecting businesses offered under these conditions On the other hand, sellers who follow the rules, and yet buy considerable product, may still set the equation askew Goods purchased at wholesale, then booked into sales at wholesale, tend to distort the message being sent between sales and cost of goods sold to gross pro t Infrequent and smaller transactions may not cause enough change to bother, but when frequent and signi cant transactions have taken place, it s wise to remove the dollar amounts in both cost of goods and sales, then recalculate the gross pro t as if no such transactions had taken place Bear in mind, it s the dollars trickling down to gross pro ts by which small companies pay all other expenses, including owner salaries 2 Auto and travel expense might be of trivial amounts or may contain signi cant expenditures for personal enjoyment This expense item has a history of being notoriously misused Auto and travel expenses are nondeductible under personal taxation but can be legitimate business expense in many instances Obviously, what s not true business expense should be reconstructed out of expenses 3 Commissions paid to nonworking family members can be another catch basin to drain bottom lines from taxable pro ts Once again, this can be an illegal IRS dodge and, when found, should be reconstructed out of expenses 4 Insurance expense sometimes contains payments of personal insurance bills This one can be tricky, because an owner s key-person life and health care insurance could be acceptable costs that a new owner might expect to maintain (the test is usual and customary); however, home owner, personal auto, and so n, are no-nos and traditionally reconstructed out of expenses 5 Professional fees, repairs, maintenance, telephone, utility, and miscellaneous expenses are also notorious for containing personally used items Doctor and dentist bills, repairs and maintenance to personal homes, long-distance personal calls channeled to business phones, personal utility bills, and so on have been found within these expense categories Thorough examination of expense signi cance must be made and a reconstruction included wherever. ISSN - 10 Generator In Java Using Barcode generation for Related: NET EAN-13 Generator , EAN 128 Generator NET , UPC-A Generation NET. indicated Director s fees have been known to re ect payments to family members, and though this may have been legal activity, the signi cance to buyers in this case is hidden operational cash, and perhaps merits reconstructing out of expenses Owner s salaries and payroll taxes are often the most signi cant variable to the bottom line in private companies Frequently, salaries being paid to owners are based on pro t versus any comparable market worth for the job of managing the company These must be restated to comparable worth gures to examine the purchase cash- ow equation Depreciation is a product of original prices paid by owners In a purchase/sale scenario, a new value for depreciable assets most likely will be clari ed by the details of transaction, and new schedules for depreciation will be established All depreciation expenses must be removed for reallocation at a later point in the valuation exercise Bear in mind, however, that while depreciation seems like funny money to some operators, it is the IRS method of recognizing that assets do wear out with time Therefore, in lieu of using depreciation per se, buyers should minimally consider a contingency reserve to recognize asset replacements that are likely to occur at one point or another Interest expense is a product of the resent company s debt structure In the purchase/sale scenario, mortgage and equipment nancing will most likely change, and the new interest expense will be re ected in the nal expense inserted Reconstruct out the existing, and replace with the new, interest on debt being considered Rent expense must be thoroughly examined for conditions of business owner involvement If the real property has been arm slength leased from an unrelated third party, then the expense may require full inclusion However, if the real property is owned by the speci c business, or through ownership separate from the business but by the same owner, an assessment must be undertaken of comparable rental rates for the community where the business is operating, and those comparable ndings must be used in lieu of booked rent expenses When buyers are purchasing real estate with businesses, they should consult their accountants about the best personal tax-shelter scenarios and book appropriate amounts into expense columns accordingly Property taxes will occasionally include personal property taxes of owner s residences Although nothing unattached to the business. 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PDFViewer, developers can create any WinForms application to open, view and print PDF document in C# and Visual Basic on .NET(2.0, 3.5, 4.0，4.6 and 4.0 ... vb.net pdfwriter.getinstance: #1 - VB.Net iTextSharp Tutorial - Hello World - Basically a place that ...
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