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he  

           difference between the two prices is subject to capital gains tax。 

                A variation of partial taxation is  ine splitting�察�so that a lower tax rate is achieved。 Let¨s  

           say that you have a household of two people。 One of the two earns the ine�察�and the other  

           stays at home。 In such a case�察�the household would be taxed at the same level as a single´person  

           household。 Yet the two´person household has more expenses。 Thus�察�some countries allow a  

           household to declare a single tax�察�where in effect�察�a single earner in a two´person household is  

           taxed at half the rate。 

                When calculating the total tax�察�some countries linearly increase the taxation rate。 Typically�察 �

           the linear tax rate is less for lower ines and more for higher ines。 Another approach is  

           to divide ine in chunks with different tax rates for each。 This means that those monies  

           earned up to a certain amount are taxed at a certain rate。 Monies above that amount and below  

           another higher amount are taxed at a higher rate。 This chunking of the amounts and rates keeps on  

           being calculated until a highest tax rate is reached�察�where any amounts over that upper limit  

           are taxed at the highest rate。  



           Organizing the Tax Application 



           As a general rule�察�in each country�察�you must pay an ine tax�察�which is calculated against your  

           total ine。 From your ine�察�you can deduct certain expenses�察�thus lowering your taxable  

           ine。 The aspects that differ from country to country are what you can deduct and the indi

           vidual tax rate。 These will be addressed by the tax application we will build in this chapter。 

                For the tax application�察�the following features will be implemented�此�



               o  Define a taxable ine。 



               o  Define a series of deductions。 



               o  Implement a tax´calculation engine that has the ability to account for families or  

                  single earners。 



                As in previous examples�察�the project structure of the taxation application will consist of  

           two projects�此�a console testing application and a library ponent that contains the function

           ality。 The library ponent will be in a project called LibTax�察�and the testing application will  

           be in a project called TestTax。 

                Before we start coding�察�however�察�you need to understand the concepts of interfaces and  

           ponents。 


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Programming Using Ideas 



At this moment�察�we don¨t have a clue where to start building the tax application�察�because the  

problem is in the details of the implementation。 Unlike previous examples�察�where it was  

possible to gauge what tests were needed�察�in this example�察�we simply do not know。 We could  

start by implementing the general tax rules and then applying them to a specific system。 But  

what if our general tax rule implementations didn¨t actually work out�拭�We would have wasted  

time writing code that we would end up throwing out。  

      Consider the following situation�此�you write a series of base classes that represent a generic  

taxation kernel based on the information in the ^Understanding Some Basic Tax Concepts ̄  

section。 The base classes need a task�察�and thus wait for a client。 A little while later�察�an individual  

from the United Kingdom desires a tax program based on the base classes。 The developers�察 �

eager to show off the usefulness of their base classes�察�implement the tax program。 The idea is  

that you save time by using the base classes to implement something specific。 Without the base  

classes�察�you would�察�in theory�察�have a longer development time。 

      Experience has shown that unless the base classes are developed from highly experienced  

business analyses�察�the odds of the base classes helping you are rather slim。 What most likely  

will happen is your base class code will need to be warped�察�twisted�察�and fitted to make the  

program work。 The result is that if another client from another country asks for a tax program�察 �

the base classes will yet again need to be warped�察�twisted�察�and fitted to make the program work。  

The managers�察�seeing this brute´force technique�察�start to realize that the monies invested in  

the base classes were not such a good idea。 

     Who is at fault�拭�Is it the fault of the developers who created the base classes�拭�Is it the fault  

of the plexity of implementing a tax program�拭�The answer is that it is the fault of the idea of  

the base classes。 The original developers wanted to create base classes based on a problem that  

does not exist。 It is like trying to build the foundation of the bridge across the water before you  

have an idea of how many people will use the bridge and what kind of people will use the bridge。  

Logically�察�engineers don¨t start building a bridge before they figure out the details of the bridge。  

Yet�察�in the software industry�察�time and time again�察�we see projects focusing on developing a  

general framework without having a concrete problem to solve。 

      I am not saying that base classes themselves are a bad idea�察�nor is the idea of developing a  

general framework。 What I am saying is that to be able to develop useful base classes�察�you need  

to understand the domain of the base classes。 If you don¨t�察�then you should not be writing base  

classes。 

      But how do you gain experience in the domain to write well´designed base classes�拭�You  

can start by writing down some ideas as Visual Basic constructs and then implementing the  

ideas。 ing up with ideas and then implementing them is part of the development process  

called  test´driven architecture。 

      To start test´driven architecting�察�you think of the requirements and then e up with a  

general solution。 In the case of our example�察�the requirement is to create a tax engine to calcu

late ine tax。 Generally speaking�察�it means figuring out what the total taxable ine is�察 �

subtracting the total deductions�察�and applying a tax rate to the remaining sum to calculate the  

total tax。 

      In programming terms�察�the general ideas are converted into source using Visual Basic  

interfaces。 


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166       CH AP T E R   7   *    L E A R N IN G   AB OU T   CO M P O N E N TS   AN D  C L AS S  H I E R AR C H IE S 



           Representing Ideas Using Visual Basic Interfaces 



           Think of Visual Basic interfaces as programmatic constructs you can use to jot down ideas。 When  

           you jot down ideas to solve a problem�察�you usually implement a bread´crumb trail approach! 

           you start with one idea�察�and then follow it to another idea�察�which leads to another idea�察�until  

           you have jotted down all of your ideas。 

                Your first idea is the central idea。 In our tax application�察�the central idea is the tax engine  

           itself。 The tax engine is used to perform a tax calculation and to pull together all of the other  

           pieces。 The other pieces are some nebulous things that you need to plete the tax engine。 I  

           like to call these other pieces dependencies。 The dependencies are ideas that you need to finish  

           the previous idea�察�hence the metaphor of following bread crumbs to your solution。 

                Ideas by themselves are designs that solve a particular problem or give an inkling of how  

           to solve the particular problem。 When an idea is converted into source code�察�it bees a blue

           print that forces the implementation to take a certain shape。 Ideas when coded are Visual Basic  

           interfaces�察�which cannot be executed by themselves。 From a programmatic point of view�察�an  

           interface is like a MustInherit base class in that you can reference an interface�察�but you cannot  

           instantiate an interface。 To get a working idea�察�you write an implementation�察�or implement an  

           interface。 

                The following is an example of a Visual Basic interface。 



           Interface IExample 

           End Interface 



                The keyword Interface is associated with an identifier  IExample�察�and from a syntax perspec

           tive is used like the Class keyword。 You can associate the public scope with an interface。 The  

           interface contains methods and properties that determine the behavior of the classes that  

           implement the interface。 Consider the following source code�察�which defines an interface with  

           a single method and single property。 



           Interface IExample  

               Sub Method�┌� 

               Property ExampleProperty As Integer 

           End Interface 



                When you define an interface�察�the included methods and properties do not have an imple

           mentation because you are defining a signature。 A class that implements an interface will play  

           a game called ^match the properties and method signatures。 ̄  



           *Note  Generally speaking�察�the naming convention used to define a type is verbose and self´explanatory。  

           When I define interfaces�察�I use identifiers prefixed with a capital I�察�like IExample。 The capital I is a mon  

           convention used to identify interfaces。 You should use this notation to be consistent with other  code。 



                The following code is a rudimentary implementation of the defined interface。 


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Class ExampleImplementation  

    Implements IExample 



    Public Sub Method�┌� Implements IExample。Method 

    End Sub 



    Public Property ExampleProperty�┌� As Integer Implements IExample。ExampleProperty 

        Get 

            Return 0 

        End Get 

        Set��ByVal value As Integer�� 

        End Set 

    End Property 

End Class 



      ExampleImplementation implements the interface IExample using an explicit cross´reference  

of the method or property signature。 The cross´reference of interface to implementation in the  

sample method is prefixed with the keyword Implements�察�and the appropriate interface and  

method。 The method name doesn¨t need to be the same as the interface¨s method name。 All  

that matters is the signature of the method�察�or property。  



*Note  Visual Basic and the CLR are single´inheritance models in that a class can subclass only a single class。  

But a Visual Basic class can implement as many interfaces as necessary。 If a class subclasses another class�察�it uses  

Inherits�察�if it implements interfaces�察�it uses Implements。 The class is the first identifier after the colon。  



     When implementing an interface�察�all of the methods and properties of the interface must be  

implemented in the class。 If they are not�察�then when the source code is piled�察�the piler will  

plain about missing methods or properties and consider the implementation as inplete。 

     As inheritance is used�察�you can think of  IExample as a base class that has no implementa

tion。 The following code illustrates how to instantiate the implementation and assign the  

instance to a variable that has the interface as its type。 



Dim cls As IExample = New ExampleImplementation�┌� 

cls。Method�┌� 



     In the example�察�the class ExampleImplementation is instantiated and assigned to a variable  

cls of type  IExample。 Think of it as saying�察 �I am instantiating ExampleImplementation and  

assigning the instance to the type IExample that is in my inheritance hierarchy。 ̄ When the  

method cls。Method�┌� is called�察�the caller is really calling  ExampleImplementation。Method�┌��察 �

although the caller would not know that�察�as it is using the base type IExample。 

     The mechanics of defining an interface and its associated implementation are straightfor

ward�察�but why would you do it�拭�To explain�察�I¨ll use a real´life analogy。 

     Let¨s say that you are going to a restaurant for an evening of fine dining。 When you are  

sitting at the table�察�you expect a waiter to take your order�察�serve your food�察�remove the used  

dishes�察�and give you the bill。 All of these actions are ideas used to run a restaurant that serves a  


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168       CH AP T E R   7   *    L E A R N IN G   AB OU T   CO M P O N E N TS   AN D  C L AS S  H I E R AR C H IE S 



           clientele。 You make use of the idea�察�as do millions of other clients。 The idea is applied across all  

           restaurants。 

                Think about this a bit。 The idea is a waiter�察�but the implementation is a human。 When you  

           sit down�察�your waiter may introduce himself by his name�察�but do you ever use the name�拭�Most  

           people don¨t�察�because they think of the waiter as a human that takes their order�察�serves their  

           food�察�and so on。 The point is that the human is the implementation�察�but you really only care  

           about a waiter fulfilling the scope of the task。 For example�察�while you might be sympathetic that  

          your waiter is having a bad day�察�you want him to be chipper and happy�察�and to do his job of  

           taking your order�察�serving your food�察�and so on。 Bluntly put�察�you probably would not care if the  

          waiter¨s puppy had been run over by a truck。 

                This is exactly what interfaces and implementations are about。 The interface defines a role  

           of tasks that an implementation is supposed to implement。 You don¨t care if the implementa

           tion is capable of doing more�察�or if the implementation is ^having a bad day。 ̄ All you care about  

           is that the implementation does what the interface says it should do。  

                What you have is a decoupling of the idea from the interface�察�just like at the restaurant�察 �

          where you don¨t care if Tom�察�Dick�察�Mary�察�or Jane is your server。 In fact�察�would you care if the  

           human waiter were replaced by a robot�拭�Probably not�察�because what you really care about is  

           eating the food。 This is an important aspect of interfaces and implementations�察�in that imple

           mentations are replaceable�察�and you want to be able to swap one implementation for another。 

                When you use interfaces and types that implement interfaces�察�you are writing ponent

           oriented software。 ponen
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