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Instruction 11-2
an Airline Wants to Select a Computer Software

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Instruction 11-2
An airline wants to select a computer software package for its reservation system.Four software packages (1,2,3,and 4) are commercially available.The airline will choose the package that bumps as few passengers as possible during a month.An experiment is set up in which each package is used to make reservations for five randomly selected weeks.(A total of 20 weeks was included in the experiment. ) The number of passengers bumped each week is obtained,which gives rise to the following Microsoft
 ANOVA  Source of Variation  SS df MS FP-value F crit  Between Groups 212.438.3049850.0014743.238867 Within Groups 136.48.525 Total 348.8\begin{array}{l}\text { ANOVA }\\\begin{array} { | l | l | l | l | l |l| l | } \hline \text { Source of Variation } & \text { SS } & d f & \text { MS } & F & P \text {-value } & F \text { crit } \\\hline \text { Between Groups } & 212.4 & 3 & & 8.304985 & 0.001474 & 3.238867 \\\hline \text { Within Groups } & 136.4 & & 8.525 & & & \\\hline & & & & & & \\\hline \text { Total } & 348.8 & & & & & \\\hline\end{array}\end{array}
-Referring to Instruction 11-2,the within groups degrees of freedom is


Definitions:

Materiality Constraint

A principle that allows accountants to disregard minor errors or omissions in financial statements when such misstatements are not expected to influence the decision of a reasonable user.

Inappropriate Accounting Procedures

Accounting practices that do not comply with generally accepted accounting principles (GAAP) and may lead to misleading financial statements.

Qualitative Characteristics Exposure Draft

A preliminary document issued by accounting standards organizations proposing improvements or changes to the qualitative characteristics of financial information.

Logical Order

A method of arranging elements in a sequence based on their relationships or hierarchy, ensuring coherence and clear progression of ideas or steps.

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