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If the normal probability plot shows no systematic deviations from linearity, and the residuals ts plot shows no discernible patterns, we may conclude that there is no graphical evidence for the violation of the regression assumptions, and we may then proceed with the regression analysis However, what do we do if these graphs indicate violations of the assumptions For example, suppose that our normal probability plot of the residuals looked something like plot (c) in Figure 213, indicating nonconstant variance Then we may apply a transformation to the response variable y, such as the ln (natural log, log to the base e) transformation..

text, therefore, food and beverage are shown as separate operating departments, even though it is recognized that, in practice, this may not always be possible If necessary, the two separate sets of figures can always be added together later to give a combined food and beverage income statement for comparison with other establishments or with industry averages As you review the sample departmental income statement in Exhibit 21, take particular note of the following: (1) each revenue division is identified; (2) the cost of employee meals is deducted from the cost of sales The cost of employee meals is the actual cost of the food, and no sales revenue was generated or received from those meals The term net food cost implies that all necessary adjustments to cost of food sales have been made, and represent the actual cost incurred to produce the sales revenue.

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Both the compression quality and Huffman table (the table of values used to encode the compressed data) allow you to hide additional information in the file by applying different levels of compression. Smoothing makes the DCT coefficients look smoother and less detectable, but in doing so limits the amount of information you can hide. With color images you can obtain more detail, but it is also easier to spot discrepancies in the data. By converting an image to grayscale more data can be hidden. Because everything is gray it is much harder to detect slight changes to the file. Changes that would look obvious in a color image blend in nicely in a grayscale image.

Cost of employee meals became a part of the employee benefits reported as a departmental expense Each department s income statement reports its share of the expenses directly attributable to it, which is the responsibility of the department head to control These direct costs would include cost of sales (food cost, beverage cost); salaries, wages, and related payroll costs of the employees working in the department; and linen, laundry, and all the various other categories of supplies required to operate the department The resulting departmental incomes (revenue less direct expenses) are sometimes referred to as contributory incomes because they contribute to the indirect, undistributed expenses not charged to the operating departments The individual departmental contributory incomes are added together to give a combined, total departmental income as demonstrated in Exhibit 22 As mentioned earlier, a departmental income statement similar to Exhibit 21 would support each departmental income figure.

The following example explains the steps in this approach for a simple distributed database system. Example 4.15 In this example, we will use the same relations that we used for query optimization in a centralized system in Example 4.1. Furthermore, we will assume that we have a two-site distributed database system where the Customer relation is replicated at Site 1 and Site 2; the Account relation is stored at Site 1; and the Branch relation is stored at Site 2. We have shown the query here again for ease of reference.

From the total departmental income figure are deducted what are sometimes referred to as indirect expenses Indirect expenses are those that are not directly related to the revenue-producing activities of the operation Indirect expenses are broken down into two separate categories: the undistributed operating expenses and the fixed charges Undistributed operating expenses include costs such as administrative and general, marketing, property operation and maintenance, and energy costs Other expenses that might be included in this category, in certain establishments, are management fees, franchise fees, and guest entertainment Most undistributed operating expenses are considered controllable, but not by the operating department heads or managers They are controllable by and are the responsibility of the general manager Note that undistributed operating expenses include the cost of salaries and wages of employees involved.

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