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SALES SUPPORT. Linda is a member of the eld sales team at Theru Tools (a ctitious company). Each day she drives out to her customers in a van stocked with products. For each sale, she has to note the customer name, the number and type of products sold, and any special discounts made. This record-keeping used to be done manually, and many errors were made, leading to customer complaints and lost sales. Theru implemented a system using low-cost but powerful handheld wireless devices. Using Mobile Sales (an application for handhelds), accessed via the mysap.com Mobile Workplace, Linda and her coworkers in the eld now have information at their ngertips, including updates on new products and special promotions. Linda can place orders without delay and get immediate feedback on product availability and delivery times. What s more, the system can prompt Linda as she enters orders, and it also can make plausibility checks on the orders, eliminating many of the errors associated with the manual process. It also checks to see if she is giving the right discounts to the right customer, and immediately triggers the invoicing process or prints out a receipt on the spot.



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JAR files for each EJB component JAR files for each application client (if any) WAR files for each servlet and set of related JSPs





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180 - Income Tax Planning 3 Audits A There are several ways in which the IRS chooses tax returns for audit (1) Discriminate Functions System (DIF) Score Method of screening all returns based on a precomputed set of weighted norms used in selecting returns to audit Based on the weighted score, the program ranks the returns from most auditworthy to least auditworthy The higher the score, the greater the chance of audit The DIF selection process is a closely guarded secret of the IRS The following are 10 items that practitioners consider topics of audit: (a) 1040 business returns with total gross receipts (TGR) of $100,000 or more, or with substantial business losses (b) 1040 nonbusiness returns with total positive income (TPI) of $50,000 or more (c) Returns with tax shelter activity (d) Returns prepared by an individual or rm on the Problem Preparer s List of the IRS (e) Travel and entertainment expenses (f) Business automobile expenses (g) Casualty losses (h) Barter income (i) Deduction for of ce-in-the-home expenses (j) Hobby losses (2) Taxpayer Compliance Measurement Program (TCMP) Designed to compute the norms used by DIF, thereby determining where taxpayers are most likely to fail in complying with the law (55,000 returns every two years) (3) Targeted programs Target professions with income derived from tips and the like, or speci c situations (4) Document matching programs Match speci c documents such as W-2s, 1099s, and so forth, to determine discrepancies (5) Random sample B Correspondence examinations The most common and simplest form of audit is usually conducted by telephone or mail C Of ce examination takes place at the IRS district of ce; eld examination takes place at the taxpayer s business Field audits are broader in scope than of ce examinations 4 Penalties A Late- ling and late-payment penalty A combined penalty that equals 5 percent of the balance of tax due for each month that the return is late, up to 5 months (until penalty equals 25 percent of balance due) After 5 months, the penalty is 05 percent for each month late, for an additional 45 months B Statute of limitations (1) The government s cashing a taxpayer s check or mailing a refund does not mean that the IRS has accepted the accuracy of the return as led (2) The statute of limitations gives the IRS three years from the later of the statutory due date (usually April 15) or the date on which the return was actually led to examine a return for mistakes (3) The statute of limitations is extended for six years if the taxpayer omits an amount of gross income exceeding 25 percent of the gross income reported C Negligence.

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The EJB and application client JARs contain the relevant class files, any related files, and something called a deployment descriptor (more about this in a moment) The WAR files contain servlet class files, static Web resources such as GIF files, a set of related files (ie, utility Java classes), and a deployment descriptor file To get a feel for what an EJB JAR file looks like, consider a JAR file for a sample EJB called BenefitSession (this EJB will appear in a later example) Here are its contents:

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Topic 59: Income Tax Fundamentals and Calculations - 181 (1) The penalty equals 20 percent of any underpayment of tax attributable to the taxpayer s failure to make a reasonable attempt to comply with the law or intentional disregard of the law (2) The IRS has the burden of production to show that the taxpayer was negligent rather than he or she made an honest mistake This means the IRS must show a preponderance of evidence that negligence occurred D Civil fraud (1) The penalty is 15 percent for each month a return is late, up to a maximum of 75 percent Fraud is de ned as an intentional act of trying to cheat the government (2) The burden of proof for establishing fraud falls on the IRS The IRS must show clear and convincing evidence that fraud actually occurred E Criminal fraud (1) Also known as tax evasion, this it is a felony offense, punishable by severe monetary nes (up to $100,000 for an individual and $500,000 for a corporation) and by imprisonment in a federal jail (2) There must be guilt beyond a reasonable doubt for a person to be convicted F Tax return preparer penalties (1) An income tax preparer is any person who prepares tax returns (or employs other people to prepare returns) for compensation (2) If the preparer understates the amount of tax, and he or she knows (or should know) that the position has no merit, the IRS can impose a $250 penalty If there is a willful attempt to understate taxes, the ne increases to $1,000

BenefitSession/

SELECT CT.SYS_CHANGE_VERSION as Version, CT.DepartmentID, CT.SYS_CHANGE_OPERATION as Op, d.Name, d.GroupName FROM ChangeTable (Changes HumanResources.Department, 1) as CT LEFT OUTER JOIN HumanResources.Department d ON d.DepartmentID = CT.DepartmentID ORDER BY CT.SYS_CHANGE_VERSION;

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