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Thus, we first initialize the context and locate the desired node within the context tree structure Once found, we read one leaf of that directory tree raise_multiple for its value Thus, for example, a 10 percent raise means that this value is 110 We then use that value as the basis for calculating the new salary In the deployment descriptor, raise_multiple might be stored as follows:



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9 Tax credits (See Topic 11 for Hope Credit and Lifetime Learning Credit) A Tax credits are dollar-for-dollar reductions in the actual tax paid; deductions limit only the amount of income subject to tax B Child tax credit (1) The amount of the child tax credit increases as follows: Tax Year 2003 2004 2005 2008 2009 After 2009 Amount of Credit $600 $700 $800 $1,000

When the foreach is executed, it will execute the query to return the customers, but not the orders. When the Load() statement is executed, it will create a separate query and return the orders for that customer. Run the project again and click button2. This time the list box will display the order dates for CustomerID 2:

<env-entry> <env-entry-name>raise_multiple</env-entry-name> <env-entry-type>javalangDouble</env-entrytype> <env-entry-value>110</env-entry-value> </env-entry>

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(2) The credit amount applies per qualifying child A qualifying child is one who can be claimed for a dependency exemption (3) The credit is phased out by $50 for each $1,000, or fraction thereof, by which modi ed AGI exceeds the threshold amount The phaseout begins at the following levels: MFJ = $110,000; MFS = $55,000; Single = $75,000 Example: MFJ taxpayers would have no child credit if their modi ed AGI exceeds $121,000

Another use of the JNDI is to provide access to various shared J2EE resources, such as the following:

The archdaily script generates a unique lename based on the year, month, and day that it runs. It also uses environment variables to de ne the source directory to archive, so that can be easily changed. You can even use a command line parameter to make the archdaily program even more versatile. The $DESTINATION variable appends the full pathname for the archived le. This too can be easily changed to an alternative directory if needed. Testing the archdaily script is pretty straightforward:

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Using the JNDI to locate these objects provides a simple and consistent interface for obtaining access to a common resource As an example of how these other objects can be fetched from the context via the JNDI, consider how a well-known Java Message Service (JMS) message queue is located Although its name is known (ie, the queue was registered to JNDI under that name), its location is not This is the value of the JNDI: Instead of forcing every application component to know where every resource is physically located, J2EE provides a logical handle to that distributed resource This makes coding application components simpler and allows the component to be relocated without having to recode or recompile the application components that use that resource The following code is an example of how to obtain a handle to a well-known message queue using the JNDI, the following code might suffice:

Use OBXKites -- Using a fresh copy of OBXKites without population INSERT dbo.Contact (FirstName, LastName, ContactCode, CompanyName) SELECT FirstName, LastName, GuideID, Cape Hatteras Adv. FROM CHA2.dbo.Guide;

/* Obtain handle to our naming context */ Context initCtx = new InitialContext(); Context localCtx = (Context)initCtxlookup("java:comp/env"); /* Look up the message queue we want */ Queue myQueue = (Queue)localCtxlookup("jms/MyQueue");

190 - Income Tax Planning (4) In 2003 through 2004, the credit is refundable (ie, payable even if you have no tax liability) to the extent of 10 percent of earned income in excess of $10,000 Beginning in 2005, the 10 percent gure is increased to 15 percent Child and dependent care credit (1) The credit is 35 percent (2003) of expenses incurred by a taxpayer with AGI of $15,000 or less The percentage decreases by 1 percent for each $2,000 (or fraction of that amount) of AGI over $15,000, but not below 20 percent For taxpayers with AGI of more than $43,000, the applicable percentage is 20 percent (2) The maximum amount of related expenses that can be used to compute the credit is $3,000 for one qualifying child or $6,000 for two or more qualifying individuals (3) To qualify for the credit, the taxpayer must furnish more than half the cost of maintaining the home and pay child and dependent care expenses in order to work or look for work (4) A qualifying child is someone under age 13 for whom the taxpayer is entitled a dependency deduction, or a dependent who is physically or mentally incapable of caring for him- or herself regardless of age Credit for elderly and disabled persons (1) The credit is available to any individual who: (a) Reaches 65 before the end of the tax year (b) Is under 65 at the end of the tax year, but is retired with a permanent and total disability and receives disability income (2) The credit is eliminated for joint lers with AGI of at least $25,000 (if both are over 65) or $20,000 (if one is over 65), and for a single person with AGI of $17,500 or more Earned income credit (1) The credit is based on the percentage of earned income and is phased out if earned income exceeds a certain dollar amount (2) The percentage depends on whether the taxpayer has no children, one child, or more than one child (3) This credit is different from other credits in that it is refundable (other refundable credits are listed under Other credits ) Adoption credit (1) There is a tax credit of up to $10,000 for qualifying expenses paid to adopt an eligible child, which is indexed for in ation after 2002 (2) An eligible child is either under the age of 18 or is physically or mentally incapable of self-care (3) Any credit for adoption expenses disallowed can be carried forward to the next ve years and used on a rst-in rst-out (FIFO) basis Foreign tax credit (1) US citizens are subject to tax on their worldwide income To avoid double taxation, a foreign credit is allowed when income is subject to both foreign and US tax (2) Computing the credit (a) The credit is generally the lesser of: i The amount of foreign tax paid ii The amount of US tax that would be due on the foreign income.

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