However, if that employee drives from her home to the airport for a business reason, then her mileage is not deductible. In general, a company will adopt the IRS rules for mileage deduction as its standard policy.
Employees are restricted to one beer and are not allowed to drive while intoxicated. The goal isn't to promote drinking but to let employees know they're appreciated, which Fuicelli says is a small price that pays huge dividends..
As a quick example, if you want to study the effect of drinking 12 ounces of beer before an exam on exam performance, the beer would be the IV (we may have one treatment group whose participants drink the beer and one control group who does not drink the beer); the performance on the exam would be the DV.