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use oldfriends; drop table users; create table users ( userid varchar(36) NOT NULL PRIMARY KEY, first_name varchar(20), last_name varchar(20), mi varchar(2), maiden_name varchar(20), grad_class int, login_id varchar(20) NOT NULL UNIQUE, password varchar(20) NOT NULL, email varchar(128) NOT NULL );

Exhibit 613 shows the calculation of an after-tax post redemption return when there was a gain on each of the fund shares accumulated during the period We could have a situation where there is a mix of long- and short-term gains and losses earned on different share lots sold at the end of the period Because losses can be written off against other gains, they become a bene t for the purpose of calculating a tax liability The return calculation mirrors the tax rules where the investor is allowed to net long- and short-term gains and losses together before the calculation of the tax liability We incorporate the netting rules by calculating the cost basis and gain/loss for each share on a lot-by-lot basis This results in a short- or long-term gain/loss value for each lot of shares sold.

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There might be situations where you want to include a condition in the else statement as well so that the statements in the else block are executed only when that condition is true. The else if statement in JavaScript allows you to test for multiple expressions for one true value and executes a particular block of code as soon as one of the conditions evaluates to true. The syntax for an else if construct is:

Once the total short- and long-term gain/loss amounts have been calculated for each tax lot, we apply the rules to determine the amount and taxable nature of the total gain/loss The netting rules are: 1 If there is both a short- and a long-term gain do not add the two amounts together Each amount must be taxed independently of one another at a separate rate The total long-term gain is taxed at the long-term tax rate The total short-term gain is taxed at the shortterm tax rate Both the short- and long-term tax liabilities adjust the ending proceeds 2 If there is a long-term gain and a short-term loss sum and then compare the two amounts If the net amount is positive then the long-term gain was greater than the short-term loss The net amount is taxed at the long-term tax rate.

37.500 - 38.000

If the net amount is negative, the long-term gain was less than the short-term loss The net negative amount is taxed at the short-term tax rate to determine the tax bene t to the ending proceeds 3 If there is a long-term loss and a short-term gain sum the two amounts and compare If the net amount is positive the long-term loss.

traffic, which in practical terms means low jitter, delay and loss, while at the same time servicing the data traffic. The DiffServ solution for this scenario is to map the voice traffic to a per-hop behavior (PHB) that guarantees low delay and loss, such as the expedited-forwarding (EF) PHB. The problem is that DiffServ alone cannot give the required guarantees for the following reason. The delay encountered by the voice traffic is the sum of the propagation delay experienced by the packet as it traverses the network and of the queuing and transmission delays incurred at each hop. The propagation and transmission delays are effectively constant; therefore, in order to enforce a small jitter on the overall delay, the queuing delay must be minimized. A short queuing delay requires a short queue, which from a practical point of view means that only a limited proportion of the queue buffers can be used for voice traffic. Thus, the requirement becomes limit the proportion of voice traffic on each link . In the past, service providers used overprovisioning to achieve this goal, making sure that more bandwidth was available than would ever be necessary. However, overprovisioning has its own costs and, while it may work well in the normal case, it can give no guarantees in the failure scenario. Figure 4.1 shows a network operating under such a regimen. Under normal conditions, the voice traffic takes the path A C D,

Figure 3-17: The Group, Sort, and Total pane shows you the groupings that have been applied to your reports.

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