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(eg research policy, developing and launching new products) For example, the TAILOR SHOP scenario or equivalent derivatives asks participants to maximise bene ts and stabilise the company over a period of time The success of each participant or a small group is judged against cumulative gains and future orientation Information about these performance criteria is displayed to participants continuously The scenario as such deals with the production of shirts However, the system is kept relatively un-transparent, being based on 24 system variables of which only 11 are modi able by participants Results emphasize measures such as nal value of the company, relative gains with equal weights given to all periods, and relative gains with higher weights given to later periods Another system, FSYS (Wagener, 2001) has a different set-up: an agricultural service company dealing with tree plantation and care and marketing lumber Pro ts may be maximised by taking action against insects and anti-soil pollution Participants are evaluated according to the stock value of the company, avoidance of errors, setting priorities, early exploration of system, information retrieval before decision making, attention given to stock value, and assertiveness while controlling company The most prominent example is the simulation called Lohhausen , where the subject has to act as the mayor of a small simulated town with the name Lohhausen (Dorner et al, 1983) Subjects are able to manipulate taxes, in uence production and sales policies of the city factory or the housing policy and so on They are simply told to provide for the prosperity of the town over a simulated ten-year period within eight two-hour experimental sessions

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terly Form 941, which would have shown a net tax due of $2,200 Upon discovering the error ten months later and filing the return, the IRS penalizes the firm for 5 percent of the $2,200 due, times fives months, which is a 25 percent penalty, or $550

It is possible to convince the IRS to mitigate or eliminate these penalties if reasonable cause is proven However, given the size of the potential penalties, it is best to make the proper remittance of tax deposits a high priority by the payroll staff

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Of course, it is possible to give some ideas as to what moderates a scenario s dif culty: Content: knowledge in general, knowledge of the subject matter of the scenario, product, market and so on, acceptance of content and task by participants, generality or speci city of content, and impact of lateral knowledge User interface: methods of instruction, mode of interaction with other participants or the system, motivational character of the scenario and displays, ergonomics of the interface, mode of acquiring information, note taking system, organisation of interaction, and means of input Formal structure of system: number of variables, manipulation of system, number of periods and interaction time, real time simulation, number of nodes between input and internal variables, and nature of interaction of variables Feedback of information: information about trends, delayed system information, percentage of trivial rules, assisting functions; information about system status, rules, and success criteria

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One of the attacks of interest in a MANET environment is the packet dropping attack In a MANET, nodes typically participate in the routing process and are then responsible for forwarding packets as necessary In the packet dropping attack, a node does not forward packets that it is supposed to This is potentially a very damaging attack Routing protocols in MANET rely on each node to forward packets based on the routes that the node has advertised If the nodes do not forward the packets, the operation of the network can be signi cantly disrupted The impact can be exacerbated when misbehaving nodes are in key locations Subtle variations of such attacks include the following:

A company that acquires another business should closely examine the acquiree s payroll remittances to ensure that all remittances have been made By doing so, it can determine if there is a potential liability for unpaid withholdings that may not crop up for several years when federal or state auditors file claims that may include stiff penalties and interest charges This is only an issue if the acquiring entity purchases the other business as a going concern, since it takes on all liabilities of the acquired entity A purchase of business assets will not present this problem A potential flag for remittance problems is if an acquiree does all of its own remittance filings, rather than using the services of a payroll provider In this case, there is a greater risk that remittances were sporadically made or never made at all

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Anyone conducting a due diligence review of such a company should establish that every remittance was made in sequence, that cashed checks verify the transfer of funds to the government, and that the amounts paid match the amounts calculated as due and payable in the payroll register

a node dropping packets randomly with some probability smaller than 1; a node dropping packets destined for a speci c node (for example a key server) while forwarding packets destined for other nodes;

Evaluation of results: methods, dimensions, functional structure of systems, randomness, compatibility with prior knowledge, structural redundancy, antagonistic features, number and reducibility of rules, compensatory features, time-lagged controls, side-effects, internal dynamics, reversibility, traps, dif culty range of tasks, and needed forecasting These facets may be used to make a scenario easier or harder, but it is not possible to predict the overall dif culty level from the facets before the test

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