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Paid-in Capital, Excess of Par The term was formally referred to as capital surplus and represents the amount received by incorporated companies when their stock sold for more than its par value. This term also applies to companies who sold stock at a price exceeding its stated value. The excess amounts received from selling stock for more than its par or stated value appears in the stockholders equity section of the balance sheet. Retained Earnings Retained earnings is the account that records and accumulates all net income and net losses of an incorporated business. In addition, retained earnings is reduced by the value of all cash or stock dividends declared to be paid or issued by the company. A historical record of the success or failure (profit or loss) of a company and the dividends given to stockholders is shown in this account. Retained earnings can only be used to offset dividends, extraordinary losses, and prior period adjustments. Alternately, retained earnings can be retained for capital expansion to provide for the growth of the company. Retained earnings does not represent cash, although it is a critical link to the income statement and balance sheet. Details regarding changes to retained earnings over an accounting period are shown in a statement of retained earnings in Exhibit 2.8. The detail shown in the statement of retained earnings shown in Exhibit 2.8 can and has been incorporated into the retained earnings section of stockholders equity rather than simply showing its ending balance at the end of a period of operations. Exhibit 2.9 illustrates the link between the income statement and balance sheet over two successive accounting periods. Dividends Payable If dividends had been declared but not yet paid at the balance sheet date, they would be recorded under current liabilities.



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There are also hubs with higher levels of intelligence. These are typically modular, multiprotocol, multimedia, multichannel, fault-tolerant, manageable devices where one can concentrate all the LAN connections into a wiring closet or data center. Since these types of hubs are modular (i.e., they have various numbers of slots to install LAN interface boards), they can support CSMA/ CD, token ring, FDDI, or ATM simultaneously as well as various transmission media such as twisted pair, ber cable, and others.11 Switching hubs are high-speed interconnecting devices with still more intelligence than the garden-variety hub or the intelligent hub. They typically interconnect entire LAN segments and nodes. Full LAN data rate is provided at each port of a switching hub. They are commonly used on CSMA/ CD LANs, providing a node with the entire 10-Mbps data rate. Because of a hub s low latency, high data rates and throughputs are achieved. With a switching hub, nodes are interconnected within the hub itself using its highspeed backplane. As a result, the only place the entire aggregate LAN traf c appears is on that backplane. Traf c between ports on a single card does not even appear on the backplane (Refs. 9 11).





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2 .3

Whatever the reason, it appears that most researchers in this area see no compelling reason to, nor are they asked by reviewers to, provide empirical justification for imposing a predetermined measurement model on a set of indicators of collective efficacy (see Magyar et al., 2004; Myers, Feltz, et al., 2004; Paskevich et al., 1999; VargasTonsing et al., 2003). That measures of a construct of interest relate in expected ways to theoretically relevant external variables is but one facet of validity evidence (Messick, 1989). This facet of validity evidence is not the optimum way to determine a reasonable dimensionality for a collection of items. Another equally important facet of validity evidence is to demonstrate that the proposed component(s) of the construct exert influence on responses to the specified indicators of this construct in ways that are predicted by the measurement model (Messick, 1989). This is the optimal way to deter-

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Figure 20.7 (a) shows four gateway hosts, 4, 7, 8, and 9, derived from the extended marking process. Figure 20.7 (b) and (c) show gateway domain number at host 8 and gateway routing table at host 8, respectively. Node ids appended with subscripts a and d correspond to absorbant neighbors and dominating neighbors, respectively. A bidirectional edge (v, u) can be considered as two unidirectional edges vu and uv. Arrow dashed lines correspond to unidirectional edges and solid lines represent bidirectional edges. Note that the above extended marking process requires each vertex u to know only its absorbant neighbor set. Figure 20.8 shows three assignments of u, with one dominating neighbor w and one absorbant neighbor v. The only case in Figure 20.8 with m(u) = F is when wv A, for each dominating neighbor w and each absorbant neighbor v of u. The fourth case, where v and w are bidirectionally connected [a combination of Figures 20.8 (a) and (b)], is not shown. Assume that V is the set of vertices that are marked T in V, i.e., V = {u|u V, m(u) = T}. The induced graph D is the subgraph of D induced by V , i.e., D = D[V ]. Most of results for undirected graphs (Theorems 1 to 4) also hold for directed graphs, as shown in the following propositions. The proofs of these results can be found in [37].

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