Layoffs Community Change in China

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Layoffs Change in China 1

Layoff is a special kind of unemployment in China. It refers to the worker who is laid off from state-owned enterprises. Up to now, the amount of layoffs in China reaches more than 10 millions. Layoff has become a main problem of economic and social development in China. As a result, Chinese government, organizations, institutions and individuals have paid more attention and set strategies to solve to this problem. In this assignment, we try to illustrate the layoffs' history and current state, their measurable desired outcome and plan for change for relative institutions, partners, individuals, families and policies.

History of layoffs

Before 178, China carried out planned economy system. Its feature was that government directly run economy, including deciding production, distribution, and expenditure of enterprises. In this condition, enterprises had not self-management rights and the economic performance was bad. On such a base of state-owned system, China's 80 million state employees guaranteed jobs for life and cradle-to-grave welfare system. However, china transformed to market economy system

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Layoffs Change in China

after 178. The conditions of enterprises and their workers also began to change. In the condition of running market economic system, some enterprises bankrupted and others developed. Consequently, all the state-owned enterprises had to improve their technology and management to meet the challenge of sharp competition. As a result, some workers were unemployed due to adjustment of product structure and technology innovation. Since early 10s, more and more workers lost their jobs. Among18 and 001, the amount of layoff reached more than 0 millions.

Chinese government and all society have been working hard to solve this problem by setting and implementing series of strategies and policies. Up to now, . percent of layoffs were registered at reemployment centers. Among them, 15 millions have found new jobs. And among the rest 8 million layoffs who have no job, . percent of them got basic living allowances from the government.

The present situation of layoffs

Layoffs Change in China

Although efforts have been done to resolve the layoffs issue, the amount of layoffs is still on the top. The main problems of present situation are

1. Reemployment rate of layoffs went down annually. In 18, there were 6.1 millions layoffs reemployed with 50% of reemployment rate. The reemployment number of 1 was 4. million with the rate of 4%. In 000, reemployed workers were down to .6 millions with the rate of 5%. The year before last year, the amount of reemployed workers declined to .7 millions with a low rate of 0%.

. Aged problem become a barrier for layoffs to find new jobs. It's reported that 46.88% of layoffs are at the age from 5 to 45 and .% of them are at the age older than 45.

. Most of layoffs are unskilled workers. The official information shows that layoffs are generally poor educated. 48.57% of them are under high school level, 4.5% are high school level and only 8.1% of them are in college level. Their technical level is also in a low level. Only 5.67% of them are super technicians. The ratio of middle level is 4.18%. Obviously, 60.15% of them are under the middle level.

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4. The living standard of layoffs is still in a low level. Although .% percent of layoffs have got basic living allowances from government, the average monthly subsidize of each unemployed worker is about $5 which only counts for 0% of employed workers. In this living level, layoffs feel difficult in affording house, medical care and education for their children.

5. The contradiction of supply and demand in labor market is still outstanding. According to Chinese government, China can provide about 40 million new jobs in the next three years. However, there will be more than 5 millions new labors enter the market in this period. The number of supply is 1 million larger than the number of demand. This condition is not good for layoffs who want to be reemployed.

6. Layoffs issue becomes unsteady factor in some places. There are still 15 million layoffs in China. They have no jobs and live in a low standard. It's inevitable that a few of them would be involved in theft, robbery and other criminalities. What's more, if the condition of layoff could not be changed in a certain time, they would show their resentment to government and society.

Layoffs Change in China 5

Therefore, government, institutions and all the society should pay more attention to layoffs issue. And the further strategies should be taken into action to resolve this thorny problem.

Measurable outcome of layoffs issue

We plan to use 8 years to solve layoffs issue completely. The goals and measurable outcome are showed following.

1. Eight years later, the reemployment rate of layoffs is up to more than 5%. It means that there are more than 14.5 million of present layoffs will be reemployed by the year of 010.

. Each layoff will be free trained to learn at least one new technology. This way, layoffs should improve their competitive abilities and find appropriate jobs.

. Unemployment compensation covers all the layoffs. Layoffs who have no abilities to be employed will be relieved by unemployment compensation. Their living level will reach to 70% of those employed workers.

Layoffs Change in China 6

4. All layoffs are covered with old aged pension, medical care insurance and other social security policies.

5. Each layoff's family member owes at least 0 square meters surface area of house. At that time, the problem of unaffordable house will no longer exist.

Strategies to change layoffs community in China

1. Adjust and improve policies for state-owned enterprise reform, industrial structure and income distribution.

First, the aim of enterprise reform should be changed to create more new jobs rather than simply lay off workers. This way, with the reform of enterprises, more and more layoffs should be reemployed in the condition of increasing labor rate of production and economic performance.

Secondly, properly develop some labor-intensive industries to employ layoffs. Employment has a vital bearing on people's livelihood. The task of increasing employment is arduous now and will remain so for a long time to come. It is a term strategy and policy of the state to expand employment. Governments at all levels are taking it as their major

Layoffs Change in China 7

obligation to improve the business environment and create more jobs. The measures include opening up more avenues for employment and develop labor-intensive industries, giving policy support to enterprises that increase jobs and reemploy laid-off workers, introducing flexible and diverse forms of employment and encouraging people to find jobs on their own or become self-employed, improving the system of pre-job training and employment services and raise worker's skills for jobs. This policy will benefit largely solving the problem of re-employment of laid-off workers.

Thirdly, government should collect funds to help layoffs by using tax and transfer payment. To develop economy and raise the living level of people, China began to carry out the new policy of encouraging some people become rich first through honest labor and lawful operations. In the same time, China has also made the best to make everybody benefit from reform and opening up to the outside world. In this policy, encouraging some people become rich first is the main aspect. As a result, the gap of living level between rich and poor gradually enlarge. This situation is not good for social change. For this reason, China turns to carry out a new policy to narrow the gap of income between the rich and the poor. Government will concentrate its eyes on solving the difficulties

Layoffs Change in China 8

and problems of the poor through taxes adjustment and transfer payment. Absolutely, this policy will benefit the laid-off workers.

. Enhance security policies regarding politics reform, open-up, poverty relief and security funding.

First of all, politics reform should be more effective. As a result, the functions of government would change from directly managing economics to paying more attention to social services. In this condition, government concerns about social fair, education, weakness and environment protection. Thus, layoffs should benefit from the change of politics reform. Developing democracy and establishing a political civilization are an important goal for building a well-life society in an all-round way. China develops the political situation characterized by democracy, solidarity, liveliness, stability and harmony. In China the core of political system is to guarantee people's rights, including life right, development right, labor right, and so on. Chinese government tries its best to safeguard and realize people's interests and regard continued improvement of people's lives as an important task. In the same time, China has enjoyed long-term social stability and solidarity and had a good government and a united people. Moreover, China will sustain

Layoffs Change in China

stable political environment. All these will make it possible to solve the problem of laid-off workers effectively.

Likewise, open more industrial areas to the outside world to absorb more investment including foreign funds and private capitals. This will increase more new jobs for layoffs. Definitely, China has the most largest consumption market in the world. Many countries tend to target this huge market by the aim of investing in certain industries. It's a good opportunity for China to develop its economics as well as to create more new jobs to society. So, open more industrial areas to outside world is an appropriate strategy to make more jobs for layoffs.

Furthermore, enhance poverty relief system in urban areas. 0 years ago, China's government set up a relief project to provide enough food and other living necessities for needy people and the people who lose labor ability. So far this project has reached great achievements and helped more than 160 million people out of poverty. But in the past, the policy of supporting poor mainly concentrated on rural areas. Since the goal in rural area is reached. It's time to change the target to urban areas right now. From 00, China will allocate more than $10 billion annually to relieve poverty in urban areas. It can be predicted that layoffs' life will be better in near future.

Layoffs Change in China 10

Finally, set up more effective system to fund unemployment insurance, old aged pension and medical care for layoffs. China's goal is to establish and improve a social security system compatible with the level of economic development. This will provide an important guarantee for social stability and long-term peace and order in the country. In the next eight year, China will fund $ 100 billions annually to improve the system of unemployment insurance and subsistence allowances for urban residents including layoffs. This social security system will help laid-off workers sustain living level.

. Set up suitable strategies to develop economic.

Keep economic development as the central task and maintain a sustained, rapid and sound development of national economy. Chinese government thinks that peace and development are two subjects of current world. Development is the fundamental principle. The key to solve China's problems is to develop economy. For more than 0 years, China has made its best to concentrate on developing economy and made great progress in economic construct. Now China make its mind to make economic growth reach more than 7 percent every year in the first two decades of 1st century. The goal of economic development is to build a well-off society in an all-round way. All these will create more

Layoffs Change in China 11

employment opportunities for laid-off workers and will provide more solid physical condition for solving living difficulties and other problems. From the increase of economic development, more than 60 millions new jobs will be created annually in which 0 millions of them can be provided to layoffs.

4. Fully encourage government, institutions, organizations, and individuals to help layoffs.

Center government, provincial government, city government and local government are responsible for funding and policy supporting. Civil affairs bureau is responsible for funding and relieving. Its duties include establishing relief policy, organizing relief work, supervising implement of social relief policy, relief laid-off workers and so on. It plays an important role in solving the difficulties of laid-off workers. Labor department is responsible for security policy support and information service. Financial department is responsible for gathering taxes and funding. Enterprise management department is responsible for information service and employment policy support. Poverty relief department is responsible for relieving poverty and difficulties. Re-employment Center is an organization that directly service laid-off workers. It provides information service, organizing re-employment

Layoffs Change in China 1

training, investigating the conditions of laid ¨Coff workers, allocating unemployment relief compensation. Union and Women's Federation are volunteers and partners in layoffs issue. They take charge of protecting layoffs' working rights. As an important partner, enterprise is responsible for providing new jobs. Neighborhood communities play an special role in this issue. They are partners in charge of providing family administrative jobs, employment information services. Another significant task of them is to mediate conflicts between neighborhoods. There are lots of donators in this issue, they are volunteers and donate money and foods for layoffs.

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Nike marketing analysis

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Profile of the Footwear Industry

a. Industry Size and Growth

The history of footwear goes back may thousands of years. It grew out of necessity to provide protection. Initially, footwear was made of plaited grass or rawide held to food with thongs. Soon the rich and influential began distinguishing themselves by the craftmanship aand decoration, which characterized their shoes. Today the footwear industry manufactures a wide range of footwear ranging from leather, rubber and other synthetic materials, and styles ranging from casual, formal, work, and athletic shoes.On average, every man, every woman, and child in the United States purchases more than four pairs of shoes each year, a level of consumption that establishes the U.S. as the world's largest importer of footwear. The U.S. accounts for about 40 percent of footwear imports. In 00, Americans spent approximately $8 billion to purchase more than 1.1 billion pairs of shoes.

In these four styles of footweaar, athletic shoes make up about 5 percent of the U.S. footwear market. The exercise boom sent athletic shoemakers Nike(#1), Reebok, and adidas-Salomon to the front of the pack. Athletic footwear includes aeorobic dance, baseball/softball, basketball, cross training, hiking, running, sport sandals, tennis, walking, "athleisure" (athletically styled casula shoes, canvas, suede and alternative sports) and "other," such as golf, football, and voleyball.

From the 180s through most of the 10s, athletic footwear saw rapid growth. However, in 18, sales suffered their first annual decline in five years. The market for athletic footwear remained difficult in the first half of 000. Consumers spent $6.514 billion for athletic shoes in the first six months, versus $ 6.50 billion during the same period in 1, according to research conducted by SGMA. Consumers purchased 180 million pair of shoes, up % from 177 million pair in the same period a year earlier. The second half of athletic shoe sales, a trend that remains under way. Athletic footwear sales rose 4.4% in 000 to $14. billion.

b. Industry Profitability

The athletic footwear industry is a challenging and saturated market. Intense competition, fashion ternds, and price conccious consumers have slowed groth in this industry. Manufacturers are combating sluggish sales with radical new styles, along with offering more stles at lower price points. Companies are looking for new ways to boost sales by capitalizing in direct internet sales to consumers. Many companies are also increaing profitability by transferring production to cheaper offshore facilities.

This segment has reached a point of maturity in the domestic market and can look forward to only modest sales growth for long term. However, sales are improving slightly, especially in the areas of running shoes, cross trainers and basketball shoes. Therfore, companies with strong brands will increasingly turn to international markets for growth.

c. Industy Enty and Exit Barriers

Entry Barriers

The athletic footwear industry is a very competitive and mature market. The leaders of this industry are very well established. Leaders like Nike, Reebok have made the industry what it is today. Consequently, long time competitors like Saucony and K-Swiss have been struggling for years just to keep their brands alive. This cutthroat environment has hindered the entry of new competitors. Economies of scale also contribute the lack of newcomers into this market. In order to have an edge over the leaders, companies must be able to compete at all levels such as reasonable pricing, efficient poduction, and high product quality. These things are difficult to achieve without the resources of an established maufacturer.

Another key barrier to entry is the access of traditional distribution channels. When combining the shelves at stores like Sports Authority and Footlocker, it is evident that leaders dominate the shelves. Lesser known brands are viewed by retailers as being too risky to replace an established brand like Nike or Reebok on the shelf.

These walls seems to be breaking down with the help of internet. The costs of overhead that come along with traditional brick and mortar retail distributors are being significantly diminished. New entrants are now able to slide into markets without these high startup costs, making it more profitable to begin production.

Exit Barriers

When a company decides to exit form this industry it must be aware of things such as indebtedness and its ability to meet those obligations. A company must also be cognizat of lawsuits filled by its stakeholders and claimms made on any residual assets.

History of Nike

The Nike Corporation began as nothing more than a friendship between college track coach and a student athlete. Bill Bowerman was the University of Oregon's tarck coach in 157 when he and runner Phil Knight met for the first time. Knight, an MBA student, was working on thesis speculating on ways to penetrate the German donimated U.S. athletic shoe market. At the same time, Boweman tinkerd with various athletic shoe desigb for which he used his wife's waffle iron to develop Nike's famous tread. In 164 Bowerman and Knight partnered and formed Blue Ribbon Shoes, a company with one employeee that specialized in designing shoes for track and field athlets. During their first year, Boweman and Knight slod 1,00 pairs of shoes and generated revenues of $8000. Over the next few years, Bowerman and Knight invested their money into Blue Ribbon Shoes and by 16, the company had grown to include 0 empployess and produced annual revenues of over $00,000.

Blue Ribbon Shoes' big break came in 17 when it introduced the Nike brand at the summer Olypmic games Steve Prefontaine, a world class track star was signed to endorse the Nike brand, and eventually, Blue Ribbon Shoes became officially known as the Nike Corpaoration. Nike suffered a blow in 175 when Prefontaine was killed in an automobile accident at the age of 4. Despite losing its key endorser, Nike continued to exceeed everyones's expectations in growth and revenues.

Over the next decade, Nike's revenue grew into millions as new products and product lines were introduced alongside celebrity athlete endorsers like John McEnroe and Micheal Jordan. In 186 Nike reached the billion-dollar mark revenues and contunied to grow in leaps and bounds. Although in an economic downturn, the company's 10 revenues reached nearly $ billion, ans Nike continues to sign big name endorsers like golf phenomenon Tiger Woods.

On cristmas Eve , 1, Bill Bowerman passed away. Although no longer an active member of Nike's board of directors, Bowerman's ideas and philosopies continued to have an impact on Phil Knight and the company as a whole. As the one remaining co-founder of Nike, Knight recently instituted a restructing of upper and excutive level management. Knight recruited executives from some of the top Fortune 500 companies including Microsoft, General Motors, and Disney. In addition, Knight shifted many of the existing managers into different positions and divisons throughout the company. By doing so, Knight hopes to keep the ideas fresh and the energy level high amon the managers.

Mission Statement of Nike

"To be the world's leading sports and fitness company"

Mission at Nike is to be a company that surpassess all other s in athletic industry. They maintain their position by providing quality footwear, apparel, and equipment to institutions and individual consumers of all ages and lifestyles. They pledge to make their products easy available worldwide through the use of retail outlets, mail order and company's web site. Nike's management belives that their success lies in the hands of its teammmates, customers, shareholders and the communities in which they operate. They wov to keep this in mind with the excution of every decision within the company.

Profile of the CEO

Philip H. Knight, chairman and Chief Executive Officer, is the co-founder of Nike, Inc. He has been the driving force behind Nike company's success snce its inception in 164 under the name of Blue Ribbon sports. Knight is 65 years old and holds an undergraduate degree from the University of Oregon and MBA from Stanford University. Knight practiced as a CPA and thouht at Portland State University prior to founding the company known today as Nike. He has been an innovative visionary in the industry of athletic footwear and apparel. His efforts have helped to established Nike as an Industry leader in both national and international markets. Knight's managerial mode is one that characterized by strategic planning. This mode is representative of an open-minded CEO, one willing to take calculated risks and make convervative decisions based on careful analysis of external and internal environments. Knight's decision-making style favors th participative approach. He is not hesiatant to make unilateral decisions, but prefers to look to his trusted management taem for their insight and ideas before choosing a course of action.

Recent Challenges

Recetly Nike has received negative publicity from the media regardoing sweatshop-type factories in foreign nations, predominantly Asian countries. Because a large amount of Nike's products are made in overseas factories, allegations of child endargerment, low wages, and overall poor working conditions surfaced against Nike. Knight and Nike quickly responded by instituing minumum age requirements in all factories, as well as wage increases and regular inspections. Although these improvements help to quash some of the negative publicity, many workers' roghts groups still argue that Nike is not doing enough to remedy these conditions.

Nike has also been affeted by the recent retire of basketball superstar Micheal Jordan. It is estimated that since his drafting into the NBA in 184, Jordan 's impact on the U.S. econmy has been over $ 10 billion, of which, $,6 billion can be traced back to Jordan related products sold by Nike. Jordan retierment prompted Nike to seek out another celebrity athlete endorse to help fill the void. As a result , golf progidy Tiger woods was signed to endorse Nike's line of golf shoes, apparel, and equiment. Last year Nike's golf division revenues were in the $00 million dollar range and expectations are high for the future.

Organizational Culture at Nike

Nike has created a corporate culture rich with employee loyalty and team spirit. Red "Swoshshes" float across everything form screen savers to coffee cups at the ompany's headquarters in Beverton, Oregon. The company chooses to call its headquarters a " campus" instead of an office. Employees are called "players", supervisers are "coaches" and meetings are "huddles". These terms go a long way to make the daily work experience less than dull for the lucky employees in Beaverton.

In 185, thirteen years after the company founded, Nike was blindsided when Reebok developed its multicolored aerobic shoes. It was then that Nike decided to reinvent the busineess and culture, becoming highly motivated about selling sports and "Nike way-of life" With this decision the company also restructured its marketing campaign, focusing more on an image rather than just product advertising, a strategy which led to the "Just Do It" mantra.

Since then, Nike has beeen striving towords an inner culture that reflects mantra. Employees are given an hour and half for lunch to play sports or simply workout. The new Nike is not just about shoes and slam-dunks, but about promoting life styles. All new employees view a video of sports highlights accompanied by a soundtrack that discusses the soul of athlete and competitive spirit. In addition mangement sends weekly emails to update employees on the recent succeess of Nike-sponsored athletes, and often hosts spokespeople to motivate and thank its staff for contributions to the sport world. It is not suprising that athletic background helps a prospective employee. In keeeping with its sports approach Nike asks its players to work by two principals above all others. "Honesty first, and competition second. Compete with yourself not your colleagues".

SWOT ANALYSIS OF NIKE

Strenghts

Nike's strenghts comprise their brand reognition, innovation, revenue, and size. One of its key competencies is the capability to extend its brand name coverage to a broad range of products. Nike has been at the leading edge of innovation and continues to illustrate that with thae introduction of the Nike Shox Shoe. The shock absorbing system in the shoe has never seen in a shoe before. The reputation of the shoe demonstrates that Nike not only has what it takes to invent cutting edge products, but also shows that they can create products that consumers will purchase. However, much of Nike's strenght is drawn from a considerable change in the lifestyle behaviour of its major consumers the young adults.

Weaknessess

Nike's weaknesses consists of shrinking market share, poor brand image, falling out of touch with what consumers want, and being slow to respond to changing consumers preferences. While Nike's market share is more than twice the close competitior, Nike's shrinking market share has become a weakness for them. In recent years, Nike has not been successful with manufacturing shoes that are worn for fashion versus function. The young adult consumer is for the most part concerned with the look and style of the shoe as opposed to its usage. This generation also seeks and thrives on being original and havig their own unique style. Young adults outlook on fashion is a downfall for Nike, because they connect Nike with their older siblings and parents thus creating a brand image tat some of them would prefer not to wear. Within the past year Nike has recognized this shift toward fashion with all of their consumers. One direct answer over the past year was Nike's introduction of its Air Presto athletic shoe, which is made of "strech mesh" to achive sizing more similar socks and will be available in 17 colors. The launch campaign for the Air Presto and will features south Park and Poekman animation caharacters with names based on the color of the shoes. These efforts symbolize Nike's commitment too a changing market, but whether Nike has addressed this shift in fashion too late is unknown. Any return to a more formal dress code than that now found in the young adult population could threaten Nike's position in the marketplace.

Nike's failure to foresee problems in relation to labor and factory conditions at production locations has resulted in bad publicity and decclining sales as society and consumers call for more "socially responsible" companies.

The average of Nike's board director is 6, the youngest meber being 4 and oldest being 7. This constitutes a possible weakness in that there is a lack of younger members of the board who could serve to bring a new perspective to the company And assist in achieving Nike's goals.

Opportunities

Nike's opportunities are cutting edge technology and forecasted great expectations for the coming years in the industry. Nike has always been one of the first organizations to announce technological breakthroughs in the shoe industry, as proven by the waffle design, Air Jordan, and now Nixe Shox. After a downturn in the footwear industry, the athletic shoe businesss is expected to grow in the coming years, which will be beneficial to all of the businesss in the athletic footwear industry.

Threats

The key threat for Nike is market saturation. The problem is that the athletic shoe market is already full of different brands and companies, Now there is very little room for new companies. There is also very little room for new product innovation and growth of markket share for companies like Nike. Since Nike is currently holding the lead in the market as far as market share, there is little room for them to expand. Nike is now competing with other athletic companies as well as companies that just sell clothing or other types of shoes. If all of these other coompanies merely gain a small percentage of the market, Nike will be one of the main companies to start losing market share. In response to this threat, Nike should focus its efforts on a broader market in order to keep its market share and make sure that competitiors like Old Navy do not steal away its market share.

Nike's threats are include the increase of competition, the down year the industry occurrence in 000 and 001, products like cell phones taking the place of shoes as a social status indicator, and the overall slowing economy. Competitiors like New Balance who gained 5% out of 10% of the footwear market share, have adone tremendous jobwith meeting customer style and comfort preferences. Nike understands that they must be more successful with repliying to changing consumer taste if they hope to regain past year market share loss and preserve their current markert share. Another major threat to Nike is the weakening of Nike's high social status connection. Ten years ago owning a pair of Nikes infleunced how cool you were. Today being cool is established by society as owning several possessions like pagers and cll phones. This overall shift in what society deems as important and fashionable requires constant versatility and adptability on business part.

STRENGTHS WEAKNESSES

OPPORTUNITIES Brand RecognitionInnovationRevenueSize Shrinking market shareSlow to respond to changing environmentNot responding to customer needs

THREATS Cutting Edge TechnologyEconmy on the Rise Increasing CompetitionSubstitution for Social status Indicator

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Change In self-AOS

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Change is inevitable however the manner in which change is accepted or embraced by the individual will eventually result in a change in self. This is evident in the poems "The Door" by Miroslav Holub and "Glass Jar" by Gwen Harwood; "The Crucible" a play by Arthur Miller; "Mother Who Gave Me Life" by Gwen Harwood and the song "Mama" by Spice Girls.

"The Door" by Miroslav Holub, in the form of a poem demonstrates that a change in self will result from experiences in which one encounters, depending whether the individual will embrace the change or not. The poem presents "the door" as an extended metaphor that represents embracing change and also as a symbol. Embracing change or not will depend on whether the individual wishes to remain in the state they are or leave that limited world through the door. Thus, the door is also a symbol; a closed door represents a barrier, which keeps us confined and limited, whereas an open door introduces new possibilities by allowing us past that barrier; therefore exposing ourselves to change. The poem begins with, "Go and open the door", a short, powerful and demanding imperative that is repeated throughout the poem. The use of the imperative creates an emphatic tone which entreats the reader to step "outside" of their 'comfort zones' and open themselves self up to change in order for a change in self to occur. By opening the door, the individual enters a new state of being filled with opportunities and possibilities. This is presented through the imagery employed by the composer, suggesting to the reader that nothing is certain once that door is opened, only possibilities such as a single "tree" suggesting growth in character; to a beautiful and benign "garden" which suggests an improvement in one's life, progressing through to a wondrous "magic city". This process continues even to the unpleasant sight of "a dog's rummaging" in search and curiosity through the fixed gaze of "an eye" to "the picture, of a picture" where one learns more about themselves and gains a new perception, which in essence results in a change in self. However, before a change in self, confusion and one's uncertainties must be cleared of, just as "there's a fog, it will clear", ambiguously the fog can symbolise outer fog or internal fog inside of one's mind causing confusion and lack of direction. In reverse to this, these words encourages the reader, suggesting that by grasping opportunities and going forward in your life, there will be less confusion and more certainty. The poem repeatedly encourages the reader to "go and open the door", to take a chance on change "even if/ nothing/ is there". Here the composer has used parallel structure and cumulation of sentences beginning with "even if" to emphasise the importance of opening one's self up to change as "at least/ there'll be/ a draught," suggesting metaphorically the occurrence of change as we will feel something eventually even if it is just a cool breeze. Through opening the door, hence, opening one's self up to change, one gains a greater understanding and growth in character once change is accepted and embraced.

This is linked to the poem, "Glass Jar" by Gwen Harwood as it also deals with changes in self once the individual develops a mature understanding of life through personal experiences . The poem presents a young boy as its persona. Being afraid of the dark, he attempts to place "a glass jar in the reeling sun", in hope that the light will be captured as he places "this pulse of light beside his bed". Light is a symbol of security and a sense of direction, motifs of light is utilised by the composer to contrast the persona's feelings of safety and "total power" in the light as opposed to feelings of "fear" in "dream and darkness". Metaphorically, the sense of darkness in this poem is used to represent the persona's "secret hate" as he lacks understanding of the "thicket of his fear", the fear which lies deep within him, a fear in which he, himself is creating subconsciously. This is presented through the synecdoches used by Harwood such as "pincer and claw"/"trident and vampire fang", which are mosaics of creatures used to represent the whole as the child sees his fear as 'bits and pieces', demonstrating that his fear is not understood. Apart from this, Harwood also made use of images such as "Love's proud executants played from a score no child could read or realize" and "the child dreamed this dance perpetual", which emphasises not only the child's lack of understanding of the music of love played between two people, but also the child's lack of understanding of life as he believes the dark night would always remain. However, in stanza four this child took a chance on change as while in deep "dreams" attempts to understand it realising now it is no longer 'bits and pieces' but an entire image of a "ring of skeletons", suggesting to the reader that in order to overcome one's fear, one must understand the fear by seeking it. Though, the child still did not completely understand his fear. This is only when he woke up the following day to find the glorious "sun" shining vividly in the bright sky "through flower-brushed fields" with the use of pleasant sounds of 'f' and 'l' in daytime. Here, Harwood not only ends the poem in "triumph" but also adds a shared joke mocking the child as "night's gulfs and hungers, came to wink and laugh", suggesting that the light of day will always return after a dark night along with the child's foolishness. In order to overcome personal fears, whether they are internal or external, one must understand what it is that they are frightened of and attempt to seek and conquer that fear, in doing so, one develops a deeper understanding of life and results in a change in self.

Alike the persona in "Glass Jar", John Proctor in the play "The Crucible" by Arthur Miller also overcame his own weaknesses through greater understanding of himself, hence, resulted in a change in self. In a Puritan society ruled by theocracy such as Salem, the people lived in fear, fear of modernism, fear of repression and therefore a fear of change. Despite this, John Proctor is one of the few who lives by conscience not ritual and it is this conscience which essentially allows Proctor to overcome his personal guilt of lechery, as a result changes himself. In Act Two, Proctor and Elizabeth's marriage is tormented as Proctor's personal guilt of lechery and denial causes them to drift apart shown through the stage direction in this act as "a sense of their separation rises",here Miller also made use of seasons as even though it was really "eight days after spring" , yet Proctor claims it to be "winter in here yet", suggesting the coldness of their marriage. Proctor's personal guilt agonises him as he tries to silent the truth, however, Proctor's character rises in Act Three as his inner torment is shifted onto public stage where he reveals in court, "I have known her sir, I have known her", here Miller shows conflict between Proctor's public reputation and personal honour as he is ["trembling, his life collapsing about him"] as he stands before the authority of the court. This demonstrates great change in Proctor as he has now confessed his sin and opened himself up to change. Miller also shows immense change in Proctor in the last act as he refuses to name others in court by signing the confession, this is shown through the symbolic gesture of ["a cry of his soul"] when he replies to judge Danforth, "Because it is my name! Because I cannot have another in my life! Because I lie and sign myself to lies! Because I am not worth the dust on the feet of them that hang! How may I live without my name? I have given you my soul; leave me my name!". Once again, Miller made use of stage directions as ["Proctor tears the paper and crumples it, and he is weeping in fury, but erect"], which shows that Proctor is proud of what he's done and realises that "for now I do think I see some shred of goodness in John Proctor. Not enough to weave a banner, but white enough to keep it from such dogs". At this point, Proctor has come to realisation and therefore understands more about himself as there is good within him and that he cannot do what is wrong. Now that Proctor understand more about himself, he has opened up not only himself but the barrier between him and his wife, Miller exposes this to the audience through his use of a dramatic representation as Proctor "lifted her, and kisses her with great passion" contrasted to the kiss in act two when ["He gets up, goes to her, kisses her. She receives it. With a certain disappointment, he returns to the table.], the difference between these two kisses is that one suggests coldness and disconnection while the other, passionate and loving showing great change in both Proctor and Elizabeth as they are now free of guilt of lechery and guilt of judgement. Proctor during the course of the play has demonstrated to the audience that in order to change, individuals need to understand more about themselves in order to overcome own weaknesses.

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"Mother Who Gave Me Life", by Gwen Harwood is also a poem displaying growth in understanding of individuals, which ultimately leads to a change in self. In this poem, Harwood acknowledges the role of mothers in society and displays changes in self once an individual matures their understanding of life, hence becomes more appreciative. In the first stanza, Harwood shows her lack of understanding as a child as she says "Forgive me the wisdom I would not learn from you", suggesting the lessons taught by mothers about the role of women in society yet taken for granted by the child who does not comprehend this lesson. The reason for this lack of comprehension is shown through the "closed ward door", symbolising a barrier between a mother and child as they are from different generations and have different views, in consequence results in disagreements. However, Harwood utilises emotive language, through repetition of the word "anguish" in stanza three and eight giving great effect onto the reader as they realise how much suffering their mothers have been through and becomes more appreciative once they understand. This appreciation is shown at a higher level when she sees her mother's face "crumple", suggesting once again pain and suffering of mothers, "then, somehow, smooth to a smile/ so I should not see your tears", showing the extent of the role played by mothers, even at her deathbed tries to alleviate the pain of others despite her own pain. Here, Harwood also introduces sibiliant sounds of 's' and 't', symbolising the gentleness of mothers as they smooth away our fear and pain. One of the main symbols Harwood has utilised in this poem is the "fine threadbare linen worn, still good to the last", also an extended metaphor of linen representing the mother figure as she continues her role as a mother till the very end, despite lack of physical strength as she ages. Once the motherly figure is gone, there is a terrible sense of loss. Harwood acknowledges this in her last stanza through her memory of "a lamp on embroidered linen", the lamp being symbolic of her mother as she is the light of the house, once gone "darkness falls on my father's house", suggesting the effort of mothers in building up a family and after her death there is a sense of loneliness in the house. What's left is only her mother's "voice calling", a vocative image of mother's role to call in their children at dinnertime. Harwood used gentle fading sounds of 's' and 'f' to end her poem as she shows that through the nurturing, care and love of mothers, changes individuals as they come to realisation and appreciation, hence a greater understanding of the role of their mothers in what they have done and who they were for us.

The appreciation shown through in "Mother who gave me life" is also presented in the song, "Mama" by Spice Girls, once again resulting in a change in self through greater understanding and appreciation. The song begins with a soft tune, creating a personal reflective tone from childhood, then high pitched, emphasising an extent of regret and yearning, and follows through with soft, high, soft, ending with high pitch suggesting strong emotions and mature yearning for mother to come back, contrasting to the start which has a soft pitch. The song begins with, "She used to be my only enemy and never let to be me free", a childhood memory showing lack of understanding of mother's protective role, through to, "I never thought you'd be the friend I never had", in contrast shows greater understanding of her mother's care and love at a mature level. Also at a mature level, the repetition of the lyrics in stanza two, four, five and six, "Mama I love you, Mama I care/ Mama I love you, Mama my friend/ My friend" emphasises the adult's feelings and emotions after her mother's death, showing once again a sense of regret as she previously "never had a sense of resposibility" or appreciation towards her mother. The turning point which demonstrates a change in self is through the lyrics, "So now I see through your eyes/ All that you did was love", demonstrating that the individual is mature as she can now reflect through the eyes of the mother to understand why her mother did the things she did and who she was for her children.

In conclusion, despite that change is inevitable, it is shown through the texts that it is the manner in which change in accepted or embraced which ultimately results in a change in self.

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Law and obedience

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Laws are put in place when communities can no longer be governed by tradition or a shared sense of values. To have a society and more so a landmass of people differing in culture, value and day-to-day rules, a set of laws backed by outcomes and punishment must be installed to ensure respect for one another's differences. The question of debate is "can it be wrong to obey the law in Canada?" I have chosen yes, the law is not perfect and mistakes and changes throughout history such as women's and minority's rights to vote will be among my stronger points. Assisted suicide (Euthanasia) will also be discussed due to its high profile nature challenged throughout many cases as a law contradicting rights in the charter. And finally I will discuss marijuana's effects and the lack of health issues, which surround its use, and in turn why it is not considered a wrongful drug my many. My goal is to make enough strong points to give reason to believe that at times it can be wrong to follow the law.

Historical Changes dealing with laws

History repeats itself they say, finding laws of the past which are strongly opposed to now is something we can expect of our grandchildren when they view laws we live by presently. Although it is simple to say that law is gradual and changes happen only when people want them to happen, it is not so easy to explain why it has taken so long to give women and minorities the right to a vote. The real question is simple, not giving minorities and women the right to vote now is simply wrong and unlawful, but was it right when it was still a norm in the past. Laws now, protecting everybody from discrimination have existed and changed so much since the beginning of the 0th century, but racism and hate crimes still go unnoticed and the law keeps being bent and broken. When a law is changed it is changed because society feels it needs to be changed, making the previous belief wrong and the present law always questionable. Women have had to struggle for their rights to be known and so have minorities while being oppressed due to a common unfair tradition on the backs of wealthy white men. Democracy caters to all but it has been tested over time. Until everyone casts a vote is it truly a democracy? No. Women gained the right to vote first in 116 Manitoba, it was not until 140 when all descents of women were given the right to vote including Chinese, Japanese and east Indian and then finally in 160 men and women of Inuit descent were registered as votersA1. These dates are surprisingly recent yet have been so slow to recognise that they are simple human rights. While these facts do not directly give the idea that following some laws are wrong they do point out that the laws surrounding major issues in the past have proven to be wrong, so when a woman spoke out for her right to vote in 116 she was looking to change a law and not necessarily break one.

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Euthanasia Relating to Assisted Suicide

Euthanasia is a right everyone should have, the right to leave this world in peace. Section 41 of the criminal code1 states that every person who "counsels" a person to commit suicide, or "aids or abets" a person to commit suicide, is guilty of an indictable offence, whether suicide ensues or not, and faces imprisonment for up to 14 years. Section 41 also states that "no person is entitled to consent to have death inflicted on him, and such consent does not affect the criminal responsibility of any person whom death may be inflicted on the person by whom consent is given." With this in mind the law clearly prevents many who suffer from HIV or other terminal diseases of granting their wishes to die in a smooth conforming manner. Many people infected with HIV know of the loss of dignity or the agonizing death which accompanies the AIDS, yet their option to leave this world before experiencing any dismay is not lawful it is in fact very difficult to find any assistance without the worry of compromising others freedoms. One of the most famous cases dealing with assisted suicide is a case in 1 involving a woman who challenged the Supreme Court of Canada; it was named the Rodriguez case. Suffering from ALS (amyotrophic lateral sclerosis) she challenged the Charter under sections 14 and 41 arguing that her rights were violated. A Supreme Court rejected her lawsuit in that there was no violation of her rights to liberty and security. In another case more recently, 001 a man named Jim Wakeford from Toronto challenged the same Charter rights pleading for the court to grant him and a medical practitioner of his choice a constitutional exemption from the Criminal Code provisions. His case was stricken out due to it having no sustainable legal basis.

One could argue the same rights in a case of prostitution, after all these are rights dealing with the use and or outcome of your own body. A point made over time is the right to refuse medical treatment. The case of Malette v. Shulman reads self-determination and the concept of individual autonomy lie at the heart of an individual's right to refuse medical treatment. This would give you the idea that assisted suicide can be accomplished legally, but in order to have a dignified, pain free procedure take place there are many legal issues at stake. To assume suicide for anyone who is suffering can be accomplished legally without help is foolish. Just because you want to end your life doesn't mean your morals and respect for the laws you have lived with can be traded in. No matter how much the pain or the sadness from family and friends watching the suffering causes, most people are moral and hold dignity and pride among their own pain. The Idea of courts recognising this would seem likely, but too much could be at stake for future cases dealing with possibly murder, using assisted suicide as a defence. There should be a system catering to people who have no hope of survival or avoiding pain without compromising their lifestyles fundamentals. There are too many cases of people trying to meet the ultimate end of their lives, who are veered away from their own instinctive rights by the law's cold feelings and attitudes for something not easy for anyone to understand. A study4 performed of 1 people who planned to have assisted suicide basically stated that they felt relief after having planned an assisted suicide death. The findings include as follows

- Death through overdose of drugs was the most commonly cited method planned for assisted suicide;

- Those planning to have assisted death stated that they would all end their lives when they felt they had reached the point in their illness when they had no chance of recovery;

- The decision to have assisted death, and the planning associated with that decision, can occur at any stage of HIV and AIDS and is not unique to individuals whose illness has progressed;

- Depression did not appear to be a factor that affected the decision to have an assisted death, and none of the persons living with HIV/AIDS voiced concern that no one cared for them;

- Many were concerned about the loss of control related to future health problems and death that not all pain could be controlled, and the side effects associated with pain control.

These are strong convictions of self-assurance in the matter of death. These people are not unstable and are in most cases well enough to appear in court. They ask that they be given a legal break so that society may not make a mockery of their conclusion. Law biding or not, these people have made decisions and will most likely go through with them, and on the grounds of being legal and moral, both can coexist with some planning and common sense.

Marijuana

Most people have probably tried a cigarette or a glass of wine and even a joint of marijuana in their lifetime. Do these three items belong in society and more so do they require legal boundaries so much as to ban them. Tobacco is taking an obvious hit from the government with good reason, the severe health risks that come with the habit. Sure it can be nice to have a cigarette every now and then, just like a slice of cake with lots of calories that's high in fat. And sure a glass of wine a day can be good for you as long as your not one of many people who drink and drive, have a dependency problem or even beat their wife out of frustration, anger or are just too blinded by the liquor to realize they have a problem. Very rarely if ever will you hear of a marijuana user who has hit his wife while intoxicated solely on marijuana. Smoking marijuana isn't the best thing for you by any means, but as a past time it is no worse than the rest of the drugs available to us. In fact its medical problems shadow so far beneath the cigarette and the booze it's a wonder it's not legal. A list of facts5 surrounding marijuana and its effects presented into a court are as listed

- Consumption of marijuana is relatively harmless compared to the so called hard drugs and including alcohol and tobacco;

- There exists no hard evidence demonstrating any irreversible organic or mental damage from the consumption of marijuana;

- That cannabis does cause alteration of mental functions and as such, it would not be prudent to drive a car while intoxicated;

- There is no hard evidence that cannabis induces psychoses;

- Cannabis is not an addictive substance;

- Marijuana is not criminogenic in that there is no evidence of a casual relationship between cannabis use and criminality;

- That the consumption of marijuana probably does not lead to "hard drug" use for the vast majority of marijuana consumers, although there appears to be a statistical relationship between the use of marijuana and a variety of other psychoactive drugs;

- Marijuana does not make people more aggressive or violent;

- There have been no recorded deaths from the consumption of marijuana;

- There is no evidence that marijuana causes a motivational syndrome;

- Less than 1% of marijuana consumers are daily users;

- Consumption in so-called "decriminalized states" does not increase out of proportion to states where there is no decriminalization;

- Health related costs of cannabis use are negligible when compared to the costs attributable to tobacco and alcohol consumption.

Having listed all the facts of marijuana, which are clearly in direct opposition with tobacco and alcohol, it is hard to feel a sense of crime when indulging. Although the decriminalization of marijuana for medicinal purposes has lifted some weight of law enforcers there are not enough reasons provided for society to justify a complete ban. Many parents might feel more comfortable knowing that their teen daughter or son is going to a bar to "smoke up" rather than to get drunk. From a parental perspective the hope your siblings can limit their use of either of the drugs would be ideal, but parents shouldn't have to worry about experimentation taking place through shady characters, but rather a controlled environment. The worry of violence is almost non-existent with the use of marijuana opposed to alcohol granted they are different in their effects. Medically, marijuana has competed with many other types of medication to replace THC (tetrahydrocannabinol/marijuana), but overall THC shows lesser health problems as well as being very cost effective5. Maybe ten years from now it will be looked to as a stress reliever and have the freedom its fellow drugs in the market tobacco and alcohol share, and more importantly the freedom for Canadians to decide which drug they will partake in if called for. For now possession fines are minimal yet the hate is still shared and the hypocrisy still continues.

Although time is in order for any type of change, the changes must start somewhere. The need for something different is common for people and therefore society must work together to decide what is going to help our future rather than alter it. History has given into many of its mistakes but only because of people striving for happiness and fairness. The future of euthanasia as usual will be hard to conclude and always hard to understand, when ones life is in the hands of an oppressor or a law it is hard to feel your rights as a Canadian are being met. With proper structure, even suicide can be less trivial and more understood with the willingness to listen and learn to the basic needs humans share, which have no selfishness attached. As for marijuana, the future will be bright, dark or cloudy to some. People who smoke don't want to feel wrong for enjoying it, people who don't smoke marijuana anymore may not want to be faced with its pros and cons and people who have never tried it will always have up to date facts as weather or not they will or will not experience with it. The key point I have made throughout this essay is to establish the need for choice be it a vote, a joint or even suicide. The laws are in place for the people and most importantly by the people, but people make mistakes and so the laws we follow. A Democracy is the right to change and the right to oppose. Laws don't work for everybody, and not everyone can follow those laws. So to answer the question "can it be wrong to obey the law in Canada", yes of course it can. People will continue to lie in court rooms to protect somebody and people will always wonder if a politician is telling lies, but we must all understand that laws are made to do the best job they can and are far from perfect. If I were to write this essay question again, using different sources and another array of topics, I would look to smaller cases such as unfair settlements dealing with custody in family law. Also I could find a long list of challenged laws from the past throughout newspapers or journals, which would correspond, to people making changes and laws being moulded. Law is always questionable that's why people have court hearings and lawyers, if following a law is morally wrong then that is an individual decision which eventually we will all face.

Microsoft ® Encarta Encyclopaedia, 14, Funk & Wagnall's Corporation.

Canadian criminal code, section 41

Wakeford v. Canada (attorney General), 001 OJ No 0 (QL).

Malette v. Shulman (187), 6 O.R. (d) 4 (C.A.) at -10

Canadian AIDS Society. Study on Euthanasia, Assisted Suicide and HIV/AIDS. A Report Prepared for the Canadian AIDS Society by Carole Neron. Ottawa The Society, 16. Neron's study began as a qualitative study forces and was later expanded for academic purposes.

http//www.ontariocourts.on.ca/decisions/000/july/clay.htm.

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Cost accounting

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Executive Summary

By looking at the calculation result from Appendix, we are aware that the efficiency variances for material, labour and variable overhead, the labour price variance and spending variance for variable and fixed overhead turn out to be unfavourable and favourable. These results can be used to evaluate the Jigsaw department, and give the performance evaluation of Jason Cheng (department's manager), Thomas Licuria (purchasing manager), Christine Tarrant (production manager). It is followed by detailed explanation of approaches specified in the development of the standard costing system; variance analysis, performance evaluation and reward system respectively, and the proper recommendations to improve those three areas.

Introduction

Strattenberg Toys that a privately owned company in the manufacture of toys, puzzles, games and jigsaws has been operating for over 0 years. Each department is responsible for production, distribution and customer service related to its products. Research and Development, Product and Process Design and Marketing are undertaken centrally. The company had a great reputation in their industry. The Jigsaws Department began operations in March 00 and has finished its first full financial year of operations.

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The jigsaw department adopt new standard costing system during the year. They collect information from three main resources

¡¤ The information is collected from other departments about their standard production costs where different department has different process.

¡¤ Information was also collected from the department's raw materials purchasing manager, Thomas Licuria, and the production manager, Christine Tarrant regarding their estimation of costs and usage for material, labour, indirect manufacturing costs.

¡¤ Collect information on production costs incurred in the first three months of Jigsaw's operations.

Purpose of standard cost systems and variance analysis

Standard cost system were initiated by manufacturing companies, it can also be used by service and not-for-profit organization. In a standard cost system, both standard and actual costs are recorded in the accounting records. This dual recording provides an essential element of cost control have norms against which actual operations can be compared. Standards cost systems make use of standard costs, which are the budgeted costs to manufacture a single unit of product or perform a single service. Developing a standard cost involves judgment and practicality in identifying the material and labour types, quantities, and prices as well as understanding the kinds and behaviours of organizational overhead.

A standard cost system has three basic functions collecting the actual costs of a manufacturing operation, determining the achievement of that manufacturing operation, and evaluation performance through the reporting of variances from standard.

For each item of direct material, for each labour operation, and for factory overhead attributable to each department, actual costs are measured against standard cost, resulting in differences. These differences are analyzed and identified as specific types of standard cost variances. Variance analysis is the process of categorizing the nature (favourable or unfavourable) of the differences between actual and standard costs and seeking explanations for those differences. A well-designed variance analysis system captures variances as early as possible, subject to cost-benefit assessments. The system should help managers determine who or what is responsible for each variance and who is best able to explain it. An early measurement and reporting system allows managers to monitor operations, take corrective action if necessary, evaluate performance, and motivate workers to achieve standard production. As standard costs provide a basis for management by exception. Exceptions (variances) can be isolated and responsibility for these exceptions assigned. The materials price, materials quantity, labour rate, labour efficiency, and overhead budget and efficiency variances are used to isolate exceptions to what was expected about direct costs in advance of production. Consideration of these exceptions can result in changes in how products are manufactured or priced.

To control cost, the managers should determine the reasons for each significant variance by investigating the circumstances that caused it. Effective action can be taker only when the caused of cost variances are known.

Performance Evaluation and discussion

Jason Cheng

Jason Cheng, Jigsaws Department's manager has been with Strattenberg for 6 years. Before becoming manager of the Jigsaw department, he was manager of the company's Model Toy department. The bonus received by Jason depends on the base of % of department's profit as long as net profit was higher than $60,000. From table 1, the operating income is $6,658 which it is higher than $60,000. Through the calculations, Jason should get $10,7.74 as his bonus. Generally speaking, Jason had good performance during the year, because the department making profits more than anticipated. On the other hand, the favourable conclusion could be explained by two main reasons. The first reason is about the Jigsaw revenue factor. The Jigsaw's revenue has been increasing during the periods. It caused higher demands than the expectation. The other reason could be Jason Cheng did good management that increasing the quality of the production despite he just he has little experience in the manufacture of jigsaws.

Thomas Licuria.

Thomas Licuria is the department's purchasing manager. He is responsible on purchasing production materials (Paper, Cardboard and Cardboard box). The bonus would pay to him based on the material price variance if the variance is favourable. Because he managed to get the price discount for purchasing the paper and the cardboard of 0% and 16% respectively, so through the calculations, given the purchased price variance, Thomas will get $5,40, and given the used material price variance, he will get $,756.

Thomas Licuria found the cheaper supplier and got substantial price discounts for both the paper on which the jigsaw image is printed and the cardboard on which the image is glued, of 0% and 16% respectively. It looks good, but, in order to get the discount, he accepted the deal that buying large quantities for both materials from the supplier. In fact, this activities lead to large ending inventories of both paper and cardboards. In order to get additional bonus, Thomas Licuria could ignore in monitoring the quality of the materials. Then, it could lead to ineffective production. This is unfair to Christine who is in charge of the process of production.

Christine Tarrant

Christine Tarrant is the production manager. Her performance should be evaluated by the efficiency variance for material, labour and variable overhead, the labour price variance and the spending variances for variable and fixed overheads. The bonus should base on the above variances. Her performance are $ 55,87.5 of unfavourable in variance of Labour efficiency, 1,504.75 (Unfavourable) of Materials efficiency variance, $ 7,45 (Favourable) of Labour Price Variance, 10,000 (Favourable) of Spending Variance for Fixed overhead.

Due to unexpected sales demand, her production team often had to work overtime at higher labour rates. This became such a problem at times that Christine had to employ several casual machine operators to cover production demand. That is why the occurrence of the unfavourable variance. Christine hired the cheapest labour and reduced the average direct labour hour, as a result, we get favourable variance. Christine managed to reduce the maintenance expenditure of the machine, so the spending variance for fixed overhead was favourable.

Evaluate the approach Jigsaw has taken in the development of following areas.

The standard costing system

In Jigsaw's standard costing system, both standard costs and actual costs are need to record in the accounting records. This dual recording provides an essential element of cost control having norms against which actual operations can be compared. Jigsaw department use standard costs, which are the budgeted or estimated costs to manufacture a single unit of jigsaw. Standards are traditionally established for each component including material, labour, and overhead of product cost. Jigsaw department's developing a standard cost involves judgment and practicality in identifying the material and labour types, quantities and prices. A primary objective in producing a single jigsaw is to minimize unit cost while simultaneously achieving certain quality specifications. In other words, the main purpose of the standard cost system in Jigsaw department is to minimise the cost of the product and maximize the revenue, simultaneously produce quality product as well.

Variance Analysis

Jigsaw department's variance analysis consists of parts. Which are material variance, labour variance and variable manufacturing overhead cost variance.

Direct materials

We can see from the calculations that actual out put price of paper and cardboard is less than the standard cost, only Cardboard boxes is slightly higher. It means the purchasing department did well as the price decrease. But, we still need to notice that purchasing manager bought a large quantities of raw material in order to get the discount. But, it may cause large ending inventories and large inventory cost.

Direct labour

F-b variance for direct labour = $ 745F + $ 5587.5U

= $ 476.5U

The labour rate variance shows the difference between the actual rate paid to labour for the period and the standard rate for all hours actually worked during the period. The comparison of the number of hours actually worked with the standard hours allowed for production-achieved results in the labour efficiency variance, which is $5587.5.

Variable manufacturing overhead

F-b variance for the variable manufacturing overhead = $11880F + $1017U

= $117U

Compare to the standard cost, actual cost is still $117 more. Management should consider some reaction to reduce the cost.

Performance evaluation and reward system

The jigsaw department adopt the evaluation and rewards scheme measured and evaluated against the department's master budget and its stand cost system as follows

Jason Cheng

As we know that Jason Cheng would receive a bonus equal to % of the department's profit as long as net profit was higher than $60000. But we should consider that the actual net profit is less than the budgeted, and the cost has been increased. Jason should only receive a bonus if the actual net profit is more than budgeted.

Thomas Licuria

Would receive a bonus equal to 0% of the material price variance if the variance were favourable. But Thomas bought a large quality of raw material and may cause large amount of inventory costs. If the purchasing manager's performance is evaluated solely on price variance, then the evaluation will be positive, as Thomas bargained effectively. However, these efficiency gains could be offset by higher inventory storage costs or higher inspection cost on Jigsaw production line. Performance measures increasingly focus on reducing the total costs of the company as a whole. In this case, Thomas could still base on the initial policy, but it also need to deduct possible inventory cost from material price variance.

Christine Tarrant

As a production manager, if the net material, labour, and variable overhead, the labour price variance and spending variances for variable and fixed overhead were favourable, she could receive a bonus equal to 4% of those favourable variances. According to her performance, it is not fair for Christine. Because there are many possible causes that Christine can't control them all. May be due to the poor design of products or processes and the materials efficiency variance increase or poor work in the manufacturing of the Jigsaws. Christine needs to ensure the efficiency of labour at the same time reduced the labour price.

Recommendations

a) the stand costing system

Jigsaw department collected information from the other departments about their production and inputs. Ideally, it should concern about its own standard production costs. Actually, in stead of the information that was collected from the department's purchasing manager and production manager, the information provided by the professional accountant both inside and outside seemed more reliable.

b) variance analysis

Variance analysis is mainly focus on providing an outcome of calculating the production and purchasing managers' bonuses. It is recommended that collect more other cost information from other departments to analyse the results.

c) the performance evaluation and reward system

For department's purchasing and production managers, it is not fair to determine their bonus only based on those variances were favourable or not. For example, purchasing manager could undertake to acquire excessive materials in order to gain own bonus which made the production manager reluctantly to bear the production cost. It is optimal and ideal to specify a bonus base, which combines them together and draw a conclusion after valuing their working performance

Conclusion

Standard costing is appropriate for organisations whose activities consist of a series of repetitive operations. It is therefore most suited to manufacturing organisations, since the processes involved are often of a repetitive nature. Companies use standard costs to trace the flow of costs through its accounting system. The standard cost system has three main advantages Motivation; Planning; Controlling. Companies who use the standard cost system need to do continue improvement to minimize the cost in every particular period.

Variance analysis is often used for performance evaluation and management uses. Two attributes of performance are commonly evaluated

¡¤ Effectiveness the degree to which a predetermined objective or target is met.

¡¤ Efficiency the relative amount of inputs used to achieve a given output level. The fewer the inputs used for a given level of output or the greater the output for a given level of input, the greater the efficiency.

To sum up, Jigsaw didn't achieve the profit level as the expectation. It may be due to the limitations of the standard costing system and variance; inexperience of the manager in the manufacture of jigsaws and the company had never produced jigsaws before.

Reference

1. Neish, W, Management accounting principles and applications, McGraw-Hill

. Mason, Ohio, Cost management accounting and control, Thomson/South-Western

. Barfield, J, Cost accounting traditions and innovations, South-Western College Pub.

4. Robert S. K, Management accounting ( ed.), Upper Saddle River, N.J

5. Maher, M, Cost accounting creating value for management, Irwin

Appendix

Price Variances for Materials purchased

Paper

Price Variance = (Actual Price ¨C Standard Price) Actual Quantity purchased

= ($ 8 - $10) 8,000 sq meters

= $16,000 F

Cardboard

Price Variance = (Actual Price - Standard Price) Actual Quantity purchased

= ($ 6. - $7.5) 8,500 sq. meters

= $10,00 F

Price Variances for Materials Used

Paper

Price Variance = (Actual Price ¨C Standard Price) Actual Quantity input

= ($ 8 - $10) 6,00 sq meters

= $1,600 F

Cardboard

Price Variance = (Actual Price - Standard Price) Actual Quantity input

= ($ 6. - $7.5) 5,150 sq. meters

= $6,180 F

Efficiency Variances for Materials Used

Paper

Efficiency Variance = (Actual Quantity ¨C Standard Quantity) Budgeted Input Price

= (6,00 ¨C (,15 0.5)) $10

= (6,00 ¨C 5,578.75) $10

= $7,1.50 U

Working

Actual Cost per Meter = Input Price Discount Percentage

= $10 0.8

= $8

Actual Quantity = Actual Total Cost / Actual Cost per Meter

= $50,400 / $8

= 6,00

Cardboard

Efficiency Variance = (Actual Quantity ¨C Standard Quantity) Input Price

= (5150 ¨C (15 0.)) $7.50

= (5150 ¨C 446) $7.50

= $5,15.50 U

Working

Actual Cost per Meter = Input Price Discount Percentage

= $7.50 0.84

= $6.0

Actual Quantity = Actual Total Cost / Actual Cost Per Meter

= $,445 / $6.0

= 5,150 meters

Cardboard Box

Efficiency Variance = (Actual Quantity ¨C Standard Quantity) Input Price

= ($,80 ¨C $,15) $.15

= $1.75 U

Efficiency Variance for Direct Labor

Efficiency Variance = (Actual Quantity ¨C Standard Quantity) Input Price

= ($14,850 ¨C ($,15 0.5)) $15

= ($14,850 ¨C ($11,157.50)) $15

= $55,87.50 U

Working

Actual Cost per Hour = Actual Cost ¨C $0.50

= $15 ¨C $0.50

= $14.50

Actual Quantity = Actual Total Cost / Actual Cost per Hour

= $15,5 / $14.50

= 14,850 hr

Efficiency Variances for Variable Manufacturing Overhead

Efficiency Variance = (Actual Quantity ¨C Standard Quantity) Input Price

= ($14,850 ¨C (,15 0.5)) $8.40

= ($14,850 ¨C $11,157.5) $8.40

= $1,017 U

Price Variances for direct labor

Price Variance = (Actual Price ¨C Standard Price) Actual Direct Labor Used

= ($14.50 ¨C 15.00) 14,850 hours

= $7,45 F

Working

Actual Direct Labor Used = $155 / $14.50 per hour

=14850 hours

Spending Variances for Variable Overhead Manufacturing Cost

Spending Variance = (Actual Price ¨C Budgeted Price) Actual Variable Overhead Used

= ($7.60 - $8.40) 14,850 hrs

= $11,880 F

Spending Variance for Fixed Overhead Cost

Spending Variance = (Actual Price ¨C Flexible Budgeted Price)

= ($5,000 - $5,000)

= 10,000 F

Bonus Schemes

Jason Cheng

% of Operating income if its greater than $60,000

Bonus = % $64,658

= $10,.74

Thomas Licuria

0% of Favorable material price variance based on used

Bonus = 0% (1,600 F + 6180 F)

= $,756

0% of Favorable material price variance based on purchased

Bonus = 0% (16,000 F + 10,00 F)

= $5,40

Christine Tarrant

4% of the following favorable variances

Materials efficiency variance = $ 1,504.75 U

Labour Efficiency Variance = $ 55,87.5 U

Variable overhead Efficiency = $ 1,017 U

Labour Price Variance = $ 7,45 F

Spending Variance for Variable overheard = $ 11,880 F

Spending Variance for Fixed overhead = $ 10,000F

Net Variances = $6,604 U

No bonus

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Data structures and algorithms

A major area of the computer is the storage of data for efficient search and retrieval, the main memory of a computer is linear consisting of a sequence of memory cells that are numbered 0,1,,… in order. However one of the simplest forms of data structure is the one-dimensional or linear array accessed by using the element numbers. Data items such as a list of names are usually stored in arrays and efficient methods are sought to handle the data. If the list is long it would be an advantage to sort the list in-order to greatly reduce the time the user spends waiting for the retrieval of the search criteria compared to a search on an unsorted list.

Several structures exist for the storage of data within the computers memory as listed above a one-dimensional array, two-dimensional array, stacks, queue (circular), linked lists, doubly linked lists, binary tree and heaps are just a few techniques in which algorithms have been based on the speed in which data is searched and stored in the computers memory.

A heap is a saturated binary tree structure; the two branches of each node lead to nodes with lower numerical values.

Do my essay on Data structures and algorithms (Binary Tree) CHEAP !

In the example below, the items in the heap are numbers, and the heap is maintained with larger numbers floating to the top. Each item is a member of an array, and we make use of array numbers in order to deal quickly and effectively with the heap.

A heap works on the principle that items are interrelated item n in the heap is a larger number than item n and item n+1. When all the items are in this relationship you have a valid heap, each item is like a stone resting firmly on two under it.

Using weights could help use balance the tree for each specific item the calculation for each item in the tree will be its weight times its level number with the root being at level one.

The binary tree is used for the basis of this assignment has the methods for searching and storage is more efficient than the one-dimensional array. Pointers are used to link together the memory addresses (A pointer is a variable that hols the memory address) bellow is a schematic representation were each location is equal to One byte.

Declared variable called of type unsigned integer (age).

10110101 01110110 11110110 11101110

100 101 10 10 104 105 106 107 108 10 110 111 11 11 114 115 116 117 118 11

The unsigned integer age = 4bytes = bits

The following C# shows the key word struct which identifies the beginning of a structure definition and must be followed by the structure name, or tag.

Fig 1

Struct tree {

Char f_name ;

Int age;

}

within the braces following the structure name is a list of the structure member variables.

Fig

Struct tree {

Char f_name;

Int age;

} Tree_Node;

The example in fig shows that I have declared an instance of the tree structure

The data structure below is the first part of the assignment, which sets up a structure called carreg.

typedef struct carreg

{

char reg_num[7+1];

char Surname[5+1];

char Forename[0+1];

char Age_of_Owner[+1];

char Make[0+1];

char Model[15+1];

char Colour[15+1];

char cubic_capacity[5+1];

struct carreg next; // pointer (link) to the next node

int counter;

}list_entry;

To enable us to manipulate the structure members the following notation is used (-); this sign is used as shown in fig.

Fig

Cout list_entry-reg_num; print(display on screen) the reg_num.

The following source code has been commented, to show what is happening within the procedure.

//Assignment 1 - Andrew Trot man

//Attempt at a binary tree structure

#include stdio.h

#include conio.h

#include iostream.h

#include stdlib.h

#include string.h

#includeiomanip.h

typedef struct carreg

{

char reg_num[7+1];

char Surname[5+1];

char Forename[0+1];

char Age_of_Owner[+1];

char Make[0+1];

char Model[15+1];

char Colour[15+1];

char cubic_capacity[5+1];

struct carreg next; // pointer (link) to the next node

int counter;

}list_entry;

struct carreg start=NULL; //pointer to first entry

struct carreg last=NULL; //pointer to last entry

struct carreg previous=NULL; //pointer to a previous item

struct carreg find(char );

void display_by_Reg(struct carreg ,int);

void display_all(int);

int enterdata(int);

void Error();

int menu_select(void);

void remove(struct carreg ,struct carreg );

void Storeage(struct carreg ,struct carreg ,struct carreg );

void show_all(struct carreg ,int);

void view_by_Reg_list(int);

void search(struct carreg ,struct carreg );

int global_counter;

/////////////////////////////////////////////////////////////////////////////

void main(void)

{

int count =1;

for(;;)//menu loop

{

switch(menu_select())

{

case 1 enterdata(count);

count++;

global_counter=count;

break;

case remove(&start,&last);

global_counter--;

break;

case view_by_Reg_list(global_counter);

break;

case 4search(&start,&last);

break;

case 5display_all(global_counter);

break;

case 6exit(0);

default

clrscr();cout Incorect Entry ;

}

clrscr();

}

}

////////////////////////////////////////////////////////////////////////////////

void display_by_Reg(struct carreg info , int file_count)

{

for(file_count; file_count = 0;file_count--)

printf( ---------------------------------------------------------------);

printf(%s| %-0s |%-0s, Entry No. , Reg_Num , Index );

printf( ---------------------------------------------------------------a);

printf( %d | %-0s | %-0d ,info-counter,info-reg_num,file_count );

if(file_count =0)

{

cout Press a key ;

getch();

}

}

////////////////////////////////////////////////////////////////////////////////

int enterdata(int fred)

{

struct carreginfo;

/////////////////////////////////////////////////

//to-do test for duplicate registration.

/////////////////////////////////////////////////

info=(struct carreg )new list_entry;//allocate memory (dynamic)

cout FileNumber = fred ;

cout Is File number correct Please Enter Number to confirm.;

cin info-counter ;

if(info-counter !=fred)

{

Error();

//return to the menu if incorrect entry is encountered

//TO-Do reset the value sent to fred from main !!!

return 0;

}

else

{

clrscr();

cout PLEASE DO NOT ENTER Pre-Fixs (Q,O,Z)aa;

cout Please Enter Regn No. ; cin info-reg_num ;cout ;

find(info-reg_num );

if(!(info || info 0))

{

Error();

}

//To Do trap for duplicates at this point......

}

cout Enter the owners age ;

cin info-Age_of_Owner ;

cout Enter Owners Surname ;

cin info-Surname ;

cout Enter Forename ;

cin info-Forename ;

cout Enter Vehicle Make ;

cin info-Make;

cout Enter Vehicle Model ;

cin info-Model;

cout Enter Colour of Vehicle ;

cin info-Colour;

// Enter the rest of the Struct here !!

Storeage(info,&start,&last);//store the data in memory

return 0;

} // end of function enterdata

////////////////////////////////////////////////////////////////////////////////

struct carreg find(char name)

{

struct carreg info;

info=start;

previous=NULL;

while(info)

{

if(strcmp(name,info-reg_num)==0)return info;

else

{

previous=info;

info=info-next;//get next

}

}

cout Registration not found endl;

return NULL;

}

////////////////////////////////////////////////////////////////////////////////

int menu_select(void)

{

textbackground(BLUE); // change the color of the background and

textcolor(WHITE); // change the textcolor to white

clrscr(); // clear the screen and set the color.

char key[1];

int c;

gotoxy(1,4);cout Welcome to the car registration Assignment.;

gotoxy(16,6);cout 1. Add data.;

gotoxy(16,8);cout . Delete data.;

gotoxy(16,10);cout . Show Search criteria.;

gotoxy(16,1);cout 4. Search. ;

gotoxy(16,14);cout 5. Display all;

gotoxy(16,16);cout 6. Exit program.;

//the size of the structure is determined by the key word Sizeof(crreg) or

//list_entry....... can be used.

cout Size of Struct is sizeof(carreg) Bytes ;

do

{

gotoxy(16,0);cout Enter your choice ;

key[0]=getch();//get choice

c=atoi(key);//converts string to int

clrscr();//clear the screen

}

while (c0 || c6);//loop until valid selection

return c;//return menu choice

}

////////////////////////////////////////////////////////////////////////////////

void remove(struct carreg start, struct carreg last)

{

struct carreg info, find(char);

char tempreg[10];

cout Enter Registration ;

cin tempreg;

info=find(tempreg);

if(info)

{

if(start==info)//if its the first item

{

start=info-next;//index start point

if(start) previous=NULL;

else last=NULL;

}

else

{

previous-next=info-next;

last=previous;

}

delete info;//deallocate memory

}

}

////////////////////////////////////////////////////////////////////////////////

void Storeage(struct carreg i,struct carreg start, struct carreg last)

{

struct carreg old,p; //Local scope

p=start;

if(!last )//if its the first element

{

i-next=NULL;

last=i;

start=i;

}

old=NULL;

while(p)

{

if(strcmp(p-reg_num,i-reg_num)0)//Sort in assending order.

{

old=p;

p=p-next;

}

else

{

if(old)

{

old-next=i;

i-next=p;

return;

}

i-next=p;//new first element

start=i;

return;

}

}

(last)-next=i;//put on end

i-next=NULL;

last=i;

}

////////////////////////////////////////////////////////////////////////////////

void view_by_Reg_list(int counter_one)//display the registration entries.

{

struct carreg info;

counter_one = 1;

info=start;

if (start)//check if the list is not empty

{

while(info)

{

display_by_Reg(info,counter_one++);

info=info-next;//gets the next address

}

}

else

cout The list is empty.;

getch();

}

////////////////////////////////////////////////////////////////////////////////

void search(struct carreg start, struct carreg last)

{

clrscr();

gotoxy(1,);cout Search Function ;

struct carreg info, find(char);

char tempreg[10]; //create a temporary variable to

cout Enter Registration ;

cin tempreg;

info=find(tempreg);

if (info== NULL)

{

cout ; //information not found

}

else cout Search Information found info-reg_num

Is at this address &info-reg_num ;

getch();

}

////////////////////////////////////////////////////////////////////////////////

void display_all(int counter_one)//display the whole lot......

{

struct carreg info;

counter_one = 1;

info=start;

if (start)//check if the list is not empty

{

while(info)

{

show_all(info,counter_one++);

info=info-next;//gets the next address

}

}

else

cout The list is empty.;

getch();

}

////////////////////////////////////////////////////////////////////////////////

void show_all(struct carreg info,int file_count)

{

for(file_count; file_count = 0;file_count--)

gotoxy(1,);cout Record number

info-counter Stored At Address

&info-reg_num ;

gotoxy(,);cout Customer name Registration Number

setw(10) Make & Model setw(10) Colour ;

cout info-Forename info-Surname setw(0) info-reg_num

setw() info-Make info-Model setw() info-Colour ;

cout Owners age is info-Age_of_Owner ;

gotoxy(10,0);cout Press Any key to continue ;

getch();

clrscr();

if(file_count =0)

{

; //execute empty statement block.

}

}

////////////////////////////////////////////////////////////////////////////////

void Error()

{

clrscr();

gotoxy(,10);

cout Error the file number entered is not in sequence. You can still continue to enter data but you will not be able to have access to the currnt error. Press Any key to Return to menu.;

getch();

}

////////////////////////////////////////////////////////////////////////////////

The above source code is essentially a doubly linked list and demonstrates the search, add and delete methods these are clearly shown as described in the following examples on testing the program.

Testing

On selecting option 1 "Add data." You are prompted for conformation of the record number if this entry is incorrect the program displays the following error message.

The message informs the user that the entry made is not in a sequence and gives its reasons.

Once a key is pressed the user is back to the main menu.

To do.

The function controlling this routine is not fully functional and requires a little more work to reset the values when returning to the entering of data.

Option will not operate until data has been entered into the tree.

PLEASE SEE NEXT PAGE

Option shows the data in-order with the entry points to the left and the sorted on the right as shown bellow

Option To Delete 5E5RT from the tree enter the registration number to delete that object from memory then to test it display the contents by pressing option . Shown bellow

Option 4Search.

On clearing the screen you enter the search function this function prompts the user to enter the search key(Registration number); on entering the registration number the following screen dump is displayed

Option 5 Display all

The following display is shown to the user one record at a time until the entries have been exhausted. They are also displayed in ascending order.

Option 6 closes the program.

Typical application

Where a binary tree data structure may be found.

A binary tree is an appropriate data structure when a large number of items need to be held in such a way that any item may be quickly accessed or a sequenced list is required. Additions can be easily handled since this requires only the adjustment of a single pointer. There are three methods in which the tree can be displayed they are as follows -

1. In-Order traversal.

. Pre-Order traversal.

. Post-Order traversal.

The following examples are shown bellow.

1. void inOrder (TreeNode treePtr) //recursive function

{

if(treePtr != NULL)

{

inOrder (treePtr-leftPtr);

printf (%d, treePtr-registration_number);

inOrder (treePtr-rightPtr);

}

}

. void preOrder (TreeNode treePtr) //recursive function

{

if (treePtr != NULL)

{

printf(%d, treePtr-registration_number);

preOrder (treePtr-leftPtr);

preOrder (treePtr-rightPtr);

}

}

. void postOrder (TreeNode treePtr) // recursive function

{

if (treePtr!= NULL)

{

postOrder (treePtr-leftPtr);

postOrder (treePtr-rightPtr);

printf(%d, treePtr-registration_number);

}

}

Such applications a RDBMS(relational database management system) would be a suitable candidate to store a large amount of data in a structure type manner(object).

For something a little less demanding the tree structure can be used to hold a file directory on a backing store so that any file can be quickly located.

The following source code demonstrates the use of a binary tree with the data randomly generated and duplicates removed.

#include stdio.h // used for printf

#include stdlib.h // required for rand()

#include conio.h

struct treeNode{

struct treeNode leftPtr;

char registration_number;

//enter the rest of the

//customer information here.

struct treeNode rightPtr;

};

typedef struct treeNode TREENODE;

typedef TREENODE TreeNode;

void insertNode (TreeNode , int);

void inOrder (TreeNode);

void preOrder (TreeNode);

void postOrder (TreeNode);

int main(void)

{

int i, item;

TreeNode rootPtr = NULL;

//generate a random set of numbers to test the traversal methods used below

printf(The numbers being placed in the tree are );

for (i = 1; i=0; i++) {

item = rand() % 50;

printf (%d, item);

insertNode (&rootPtr, item);

}

//call the following traversal functions

printf(The preorder traversal is);

preOrder (rootPtr);

printf(The inorder traverasl is);

inOrder (rootPtr);

printf( The postorder traversal is);

postOrder(rootPtr);

getch();

return 0; }

void insertNode (TreeNode treePtr, int value)

{

if (treePtr == NULL)

{

treePtr =new (TREENODE); //dynamic memory allocation

if (treePtr != NULL)

{

(treePtr)-registration_number = value;

(treePtr)-leftPtr = NULL;

(treePtr)-rightPtr = NULL;

}

else

printf (%d. No memory available., value);

} //go left

else

if(value (treePtr)-registration_number)

insertNode(&((treePtr)-leftPtr), value);

else // go right

if(value (treePtr)-registration_number)

insertNode (&((treePtr)-rightPtr), value);

else

printf( duplicate ); //Catch duplicate values

}

void inOrder (TreeNode treePtr) //recursive function

{

if(treePtr != NULL)

{

inOrder (treePtr-leftPtr);

printf (%d, treePtr-registration_number);

inOrder (treePtr-rightPtr);

}

}

void preOrder (TreeNode treePtr) //recursive function

{

if (treePtr != NULL)

{

printf(%d, treePtr-registration_number);

preOrder (treePtr-leftPtr);

preOrder (treePtr-rightPtr);

}

}

void postOrder (TreeNode treePtr) // recursive function

{

if (treePtr!= NULL)

{

postOrder (treePtr-leftPtr);

postOrder (treePtr-rightPtr);

printf(%d, treePtr-registration_number);

}

}

THE SOURCE CODE IS ON THE DISK FOR YOUR VIEWING.

Recursion.

The routines within this document to produce the desired output of traversing the tree use recursion, this means that it creates a tempory instance of itself or calls itself until the desired result is met.

Constructing a binary tree.

Addition.

As we construct a binary tree there are lots of considerations to make. The final shape of the tree including its depth (and therefore its efficiency for searching) is pretty much dependent on the order in which we add items to the growing tree. The following example using the standard rules, entering the data in the order YTRT, B50RTR, N88LOP, A5RTT, S4TGB, M887MFP this will produce a valid (and workable) binary tree- but after the 6th entry it will already be four levels deep.

Depending on the order in which you add items to a growing binary tree, you can end up with structures with more levels of depth than necessary. In fact, we could have known we would be in trouble when we find the root entry in the tree is YTRT. So close to the end of the alphabet the ideal root entry will be the one that does not waste its comparison, sending half of the possible searches one way and half the other. One way to do this is to balance the tree structure and this procedure is difficult to maintain particularly when deleting the root node.

However by using heaps instead of adding an item by dropping downward to a node and locating an appropriate empty spot we can add the item by writing it at the root. This however will displace the item already at the root, and to maintain the "heap property" we may have to do a little quick surgery to the rest of the tree.

An alternative method for adding an item to the binary tree proceeds as follows -

1. Put the item at the root, making necessary adjustments to the left and right nodes.

. Calculate the efficiency impact the sum of weight times level for each entry in the tree

. Start with the root node as 'Current node'

4. Rotate the items at the current node, so that the immediate left branch item and right branch item become temporarily, the root item; make heap corrections so that these trial rotations remain valid binary trees

5. Calculate the efficiency impact on each trial rotation

6. If a rotation produces a score better than before, you have gained efficiency. Adopt the changes permanently, move attention (the current node) one upward towards the root, and resume at step 4.

7. If no rotation produces a better score, start with the newly added item's node as 'current', and resume step 4.

8. At each stage, keep track of the lowest score, which represents the most efficient tree up to that point.

The end.

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