The Breeding Success of Ground-Nesting Birds in High Altitudes Can $$\% \text { NestSuccess } = 55.1816 - 0.092 ( \text { SnowDepth } )$$

question 7

Essay

The breeding success of ground-nesting birds in high altitudes can be affected by the
depth of winter snow. The plot below relates the Spring percentage of White-tailed
Ptarmigan hens hatching at least one egg, to the amount of snowfall in the Sierra
Nevada mountain range the previous Winter. a) The least sq uares line is $$\% \text { NestSuccess } = 55.1816 - 0.092 ( \text { SnowDepth } )$$ Graph
this line on the scatterplot above.
b) The least squares line is the line that minimizes the sum of the squared residuals.
Using your line in part (a), graphically represent the residual associated with the
snow depth of 50 cm on the scatterplot.

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Definitions:

Percentage-of-Completion Method

An accounting method used to recognize revenues and expenses of long-term projects proportionately with the degree of completion.

IFRS

A collection of accounting standards known as International Financial Reporting Standards, developed by the International Accounting Standards Board, which directs the global preparation of financial statements.

Selling Goods

The act of transferring physical products or merchandise to a buyer in exchange for money or other compensation.

Cookie Jar Reserves

An accounting practice where companies store reserves in good years to smooth out earnings by releasing them in bad years, which can be seen as deceptive.