Honey is a large marketing consultancy that provides a range of services including
developing marketing campaigns, designing web pages, managing media relations
and so on. There are approximately 300 professional staff working in departments
such as advertising and media relations and 600 support staff in areas such as
administration and information technology (IT). Honey operates from a large office
block in the centre of a major city.
In common with similar agencies, Honey is successful because it can offer clients an
integrated service for all of their marketing and public relations needs. Sometimes
those needs are related. For example, advertising staff may work alongside public
relations staff to ensure that a new product is advertised effectively and that any
positive press publicity, such as the consumers’ favourable reaction at the product’s
launch, can be maximised.
Honey has a traditional management accounting system. Each department has its own
detailed management accounts, which show financial transactions and chargeable
hours. Financial transactions include all revenue from billings invoiced to clients and
all costs. Included in the costs are substantial amounts for overheads associated with
the running costs of the office building and the business as a whole. Chargeable hours
are monitored for each member of staff. The hourly charge-out rate varies according
to the seniority of the staff member and is set so that all costs are recovered and a
healthy profit is charged on top. Any work undertaken for another department is
charged internally at the staff member’s full charge-out rate.
The media buying department of Honey buys and sells advertising space in
newspapers and airtime on radio and television. The department sells this space and
time to its clients at cost plus a mark-up and also makes it available at the same price
to other departments in Honey. This means that Honey can offer to plan and implement
a marketing campaign from the initial design all the way through to the publication or
broadcast of the finished advertisement.
Honey’s board is concerned that the company’s traditional management accounting
system is encouraging dysfunctional behaviour and causing disputes between
managers. The following examples have been debated at recent board meetings:
• The public relations department is paying external web designers to design “blogs”
on behalf of clients rather than using the web designers from Honey’s web design
department. The web design business has seasonal peaks and troughs and there are
times when there is spare capacity, but the hourly rates charged by the web design
department are more expensive than those available from third parties.
• The staff coffee shop was closed to create additional work space. Since the closure
the space has been empty because none of Honey’s department heads wish to be
charged with the cost of additional overheads.
• Account executives within Honey are keen to earn as much profit for themselves
from each sale. Consequently, they are dealing directly with major broadcasters and
newspapers and are not using the media buying department. These individual deals
are taking away the bargaining power of the media buying department.
Honey’s board is keen to consider whether the implementation of lean manufacturing
and lean management accounting techniques might improve matters. In particular, the
following principles have been identified as being relevant to Honey:
• Honey should be managed through processes or value streams rather than
traditional departmental structures. The board believes that the two value streams are
the sale of professional services and the sale of media space.
• The consultancy should maximise the flow of services through the value streams
while eliminating waste.
• Lean management accounting should provide the value stream leader with
performance measurement information to both control and improve the value stream.

Required - PLEASE NOTE ANSWERS SHOULD BE DETAILED.
(a)
(i) Advise Honey’s board on the differences between managing value streams and
managing departmental profits.
(ii) Recommend, stating reasons, the changes that Honey should make to its
management accounting systems and policies in order to improve the management of
the value streams.   
(b) Advise Honey’s directors on the difficulties that are likely to be associated with
implementing the changes that a move towards lean management accounting will
create. Your advice should include recommendations as to how those difficulties might
best be dealt with. ( 10 Marks)

2

3

4

5

6

7

8

9

ACC 3010

PROJECT 1

WINTER 2018

DUE February 3 by 5pm submitted to the assignment link in Canvas

NAME

ACCESS ID

During November, the first month of operations, the following transactions occurre

d:

Event

Paid $7,200 for 12 months rent on office space

Purchased office furniture for $8,950.

Purchased $11,354 of additional office supplies on account.

Received $10,800 from Fortuna Inc. for work to be performed over the next 12 months.

Paid $1,560 for utilities.

Performed services for various customers for $13,200 cash and another $18,100 on account.

Paid $8,650 for purchases of supplies previously made on account.

Paid salaries to employees totaling $5,200 for 1 week.

Collected $12,300 as payment for amounts previously billed.

Dividends of $3,000 were declared and paid.

One month of the prepaid rent has been used up

Supplies on hand are $8,150.

One month of interest has accrued on the note payable for the bank loan.

One month of the services for the Fortuna Inc. has been performed (see above).

Salaries of $5,200 are paid every Friday (for a 5 day work week). November 30, 2017 was a Thursday.

Additional work for customers of $9,580 has been performed during the last week of November but not yet billed

Depreciation expense for the computer equipment is $140 and for the office furniture is $120

SUGGESTED STEPS FOR COMPLETION OF THE PROJECT:

You have been hired as an accountant for NFT Consulting Inc. This business was create

d when some friends decided

to make use of their newly minted college degrees and go into business together. The business was crea

ted on

November 1, 2017. The company will have a fiscal year end of October 31st. The initia

l formation transactions and

early purchases for NFT Consulting Inc. resulted in the balances that are included in the

first 2 columns of the

Worksheet. (see the worksheet tab)

Borrowed 20,000 from the bank for operating cash. The note has a 3% interest rate (simple i

nterest) and is to be paid

back in 4 years

At the end of November, the following additional information is available to he

lp determine what adjustments

are needed:

Prepare journal entries to record the November transactions given. Please refer t

o the Worksheet tab for Account Titles

you may need.

Prepare adjusting entries for the month of November given the information provided.

Post the adjusting entries to the Adjusting entries columns on the worksheet

Prepare closing entries for the end of the period

INCENTIVE POINTS

Add the November journal entry information to the Worksheet in the November columns. Y

ou can do this in one of 2

ways - (1) Post the journal entries to ledger accounts using T-accounts to represent ledger acc

ounts and then use those

totals to post to the worksheet or (2) use excel to add all entries for a particular account i

nto the correct column in the

worksheet (ie., add all cash debits from the journal entries into the cash debit column for N

ovember entries). There is a

tab to use for T Accounts if you want but they are NOT required

Prepare an unadjusted trial balance as of November 30, 2017. This will be part of the W

orksheet you prepare. There is a

tab in this file that you will use for this. Excel formulas must be used throughout the project to obta

in full credit.

Prepare an adjusted trial balance as of November 30, 2017. This will be part of the

Worksheet you prepare. There is a

tab in this file that you will use for this.

Prepare financial statements for the month ending November 30, 2017. (Income Stateme

nt, Statement of Retained

Earnings, Classified Balance Sheet ). Formatting is important and will be graded so be sur

e you use dollar signs and

underlines as appropriate. Also be sure you have headings and proper column usage for all statements.

There is a tab for

these statements. Heading are PARTIALLY completed for the 3 statements.

Copy the Worksheet from the Worksheet tab to the Worksheet formulas tab and the Fina

ncial Statements from the

Financial Statements tab to the Financial Statements tab. Highlight the entir

e worksheet/financial statements area

respecively and press the "ctrl" key and the "~" key. This will cause the formul

as used to display instead of the

numbers. Save your file with the formulas displayed.

H is a large marketing consultancy that provides a range of services including developing marketing campaigns, designing web pages, managing media relations and so on. There are approximately 300 professional staff working in departments such as advertising and media relations and 600 support staff in areas such as administration and information technology (IT). Honey operates from a large office block in the centre of a major city. In common with similar agencies, H is successful because it can offer clients an integrated service for all of their marketing and public relations needs. Sometimes those needs are related. For example, advertising staff may work alongside public relations staff to ensure that a new product is advertised effectively and that any positive press publicity, such as the consumers’ favourable reaction at the product’s launch, can be maximised. H has a traditional management accounting system. Each department has its own detailed management accounts, which show financial transactions and chargeable hours. Financial transactions include all revenue from billings invoiced to clients and all costs. Included in the costs are substantial amounts for overheads associated with the running costs of the office building and the business as a whole. Chargeable hours are monitored for each member of staff. The hourly charge-out rate varies according to the seniority of the staff member and is set so that all costs are recovered and a healthy profit is charged on top. Any work undertaken for another department is charged internally at the staff member’s full charge-out rate. The media buying department of H buys and sells advertising space in newspapers and airtime on radio and television. The department sells this space and time to its clients at cost plus a mark-up and also makes it available at the same price to other departments in H. This means that H can offer to plan and implement a marketing campaign from the initial design all the way through to the publication or broadcast of the finished advertisement. H’s board is concerned that the company’s traditional management accounting system is encouraging dysfunctional behaviour and causing disputes between managers. The following examples have been debated at recent board meetings: • The public relations department is paying external web designers to design “blogs” on behalf of clients rather than using the web designers from H’s web design department. The web design business has seasonal peaks and troughs and there are times when there is spare capacity, but the hourly rates charged by the web design department are more expensive than those available from third parties. • The staff coffee shop was closed to create additional work space. Since the closure the space has been empty because none of H’s department heads wish to be charged with the cost of additional overheads. • Account executives within H are keen to earn as much profit for themselves from each sale. Consequently, they are dealing directly with major broadcasters and newspapers and are not using the media buying department. These individual deals are taking away the bargaining power of the media buying department. H’s board is keen to consider whether the implementation of lean manufacturing and lean management accounting techniques might improve matters. In particular, the following principles have been identified as being relevant to H:

• Honey should be managed through processes or value streams rather than traditional departmental structures. The board believes that the two value streams are the sale of professional services and the sale of media space.

• The consultancy should maximise the flow of services through the value streams while eliminating waste

. • Lean management accounting should provide the value stream leader with performance measurement information to both control and improve the value stream.

Required - DETAILED ANSWERS!.

(a) (i) Advise Honey’s board on the differences between managing value streams and managing departmental profits.

(ii) Recommend, stating reasons, the changes that H should make to its management accounting systems and policies in order to improve the management of the value streams. , PLEASE NOTE ANSWERS SHOULD BE IN DETAIL

(b) Advise H’s directors on the difficulties that are likely to be associated with implementing the changes that a move towards lean management accounting will create. Your advice should include recommendations as to how those difficulties might best be dealt with. , PLEASE NOTE ANSWERS SHOULD BE IN DETAIL

Assignment #1: Budgeting for Movies (Worth 20 pts.)

Movies are expensive to produce and market. According to IMDb, the most expensive film on record is Pirates of the Caribbean: At World’s End, with a total budget of $336 million. This movie and its budget were widely publicized prior to the premiere of the film, and moviegoers were eager to see the results of this massive movie budget.

Like other large projects, movies have budgets. Potential financiers look at the budget, the script, and other factors to decide whether to invest in the movie. Several categories of costs will be in a movie’s budget, including:

• Story rights
• Screenplay
• Producers and directors
• Cast
• Production costs
• Special effects
• Music

The typical file budget you read about in the press includes only expenses. The movie budgets released to the general public do not include estimated box office receipts or other revenue streams. In addition, movie budgets do not usually include marketing costs, which can be another 50% or more of the film’s publicized budget.

Producers and directors will frequently release budget figures for upcoming movies, and these budget figures will be reported in several news outlets. However, Los Angeles Times writer Patrick Goldstein states that “everyone” lies about their movie budgets. For example it was reported initially that The Avengers, a Marvel Studios file, had an overall budget of $170 million. Another source indicated that the budget for The Avengers was $260 million. Which one of these figures was the “correct” budget figure? No one outside of the management of the movie really knows.

Questions: (Each question is worth 5 pts.)

1. Budgeting for a movie can be challenging. Frequently, budget items change as the movie production progresses. If budgeting for a movie is difficult, why prepare a movie budget at all?

2. What reasons can a movie director have for misrepresenting the overall budget for a particular movie? Is misrepresenting a movie budget unethical? Do you think misrepresenting a movie’s total budgeted expenditures to the public harms anyone? Why or why not?

3. “If a Hollywood movie’s box office number exceeds its production budget, then that movie makes a profit.” From reading the information given in the case, do you agree with this statement? Why or why not?

4. Sometimes actors, directors, and producers are asked to take a lower salary up front and instead receive a percentage of the film’s overall gross profits (from box office receipts, DVD sales, and similar revenue streams). Why might the film company propose this arrangement? Why might the actors, directors, and producers accept this arrangement? Would this type of arrangement (lower salary up front with a percentage of the film’s gross profits later) make the budgeting process easier or more challenging? Why?

Assignment #2: Identify Ethical Standards Violated (Worth 10 pts.)

Requirement: Each ethical situation is worth 2 pts.

For each of the situations listed, identify and state the primary (competence, confidentiality, integrity, or credibility) and secondary standard (1 – 3 or 4 from the list beneath each primary standard) from the IMA Statement of Ethical Professional Practice that is violated. Refer to Exhibit P-6 on page 10 of your text for the complete standard.

1. When out with friends, Louise complains loudly about the budgeting process at her company. She feels the budgeting process is overly precise. She illustrates her point with specific numbers from the budget.

2. Allan is caught on video as he brags about illegally downloading software that he feels is overpriced. The video is uploaded to YouTube.

3. Jake, an accountant for Snow Films Company, builds some slack into the budget for the Human Resources (HR) Department so that the targets are easier to achieve. Jake is dating the manager of the HR Department.

4. Pearl is controller for Cloudy Fork Gardens. When she prepares the budgets for the upcoming year for upper management, she realizes that her department has higher costs than any other department. She aggregates the numbers with some other departments so that it is not obvious that her department is overspending.

5. Alfredo knows that the laws concerning credit card and debit card fees have changed in the past year but does not know what the changes are specifically. He does not investigate before preparing the cash budget.

In 2010, Ticketmaster found out the hard way that the
entertainment industry is not, in fact, as recession-proof as
it was once widely believed to be. Th e company, which sells
tickets for live music, sports, and cultural events, and which
represents a signifi cant chunk of parent company’s Live
Nation Entertainment’s business, saw a drop in ticket sales
that year of a disconcerting 15 percent. Th en there was the
mounting negative press, including artist boycotts, the vitriol
of thousands of vocal customers, and a number of major
venues refusing to do business with Ticketmaster.
Yet 2012 has been more friendly to the company—under

the leadership of former musician and Stanford MBA-
educated CEO Nathan Hubbard, who took over in 2010

when Ticketmaster merged with Live Nation, the country’s
largest concert promoter. Th ird-quarter earnings were
strong, with just under $2 billion in revenue, a 10 percent
boost from the same period last year, driven largely by Live
Nation’s ticketing and sponsorship divisions. Ticketmaster
was largely responsible as well, thanks to the sale of 36 million
tickets worth $2.1 billion, generating $82.1 million in adjusted
operating income, which translates to an increase of
51 percent for the year.
Th at’s because Hubbard knows how to listen, and read the
writing on the wall, “If we don’t disrupt ourselves, someone
else will,” he said, “I’m not worried about other ticketing
companies. Th e Googles and Apples of the world are our
competition.”
Some of the steps he took to achieve this included to
the creation of LiveAnalytics, a team charged with mining
the information (and related opportunities) surrounding
200 million customers and the 26 million monthly site visitors,
a gold mine that he thought was being ignored. Moreover
Hubbard redirected the company from being an infamously
opaque, rigid and infl exible transaction machine for ticket
sales to a more transparent, fan-centered e-commerce
company, one that listens to the wants and needs of customers
and responds accordingly. A few of the new innovations rolled
out in recent years to achieve this include an interactive venue
map that allows customers to choose their seats (instead of
Ticketmaster selecting the “best available”) and the ability to
buy tickets on iTunes.
Hubbard eliminated certain highly unpopular service
fees, like the $2.50 fee for printing one’s own tickets, which
he announced in the inaugural Ticketmaster blog he created.

Much to the delight of event goers—and the simultaneous
chagrin of promoters and venue owners, who feared that the
move would deter sales—other eff orts toward transparency

included announcing fees on Ticketmaster’s fi rst transaction-
dedicated page, instead of surprising customers with them at

the end, while consolidating others. “I had clients say, ‘What
are you doing? We’ve been doing it this way for 35 years,’”
Hubbard recalled, “I told them, ‘You sound like the record
labels.’”
Social media is an integral part of listening, and of course,
“sharing.” Ticketmaster alerts on Facebook shows friends of
purchasers who is going to what show. An app is in the works
that will even show them where their concertgoing friends
will be seated. Not that it’s all roses for Ticketmaster—yet.
Growth and change always involve, well, growing pains,
and while goodwill for the company is building, it will take
some time to shed the unfortunate reputation of being the
company that “everyone loves to hate.” Ticketmaster made
embarrassing headlines in the fi rst month of 2013 after
prematurely announcing the sale of the president’s Inaugural
Ball and selling out a day early as a result, disappointing
thousands. But as the biggest online seller of tickets for
everything from golf tournaments to operas to theater to
rock concerts, and with Hubbard’s more customer-friendly
focus, Ticketmaster should have plenty of opportunity to
repent their mistakes.

Question:

1. Identify the problems that Ticketmaster was facing, using cause and effect analysis. What were the Symptomatic Effects? What were the Underlying Causes?

2. What process(es) did Nathan Hubbard use to Generate Alternatives? What alternatives were available to Mr. Hubbard? What types of Uncertainty did he experience?

​​​​

Down with Dumping

“Canada Launches WTO Challenge to U.S. . . . Mexico Widens Anti-dumping Measure . . . China to Begin Probe of Synthetic Rubber Imports . . . Rough Road Ahead for U.S.-China Trade . . . It Must Be Stopped,” are just a sampling of headlines from around the world.

International trade theories argue that nations should open their doors to trade. Conventional free-trade wisdom says that by trading with others, a country can offer its citizens a greater quantity and selection of goods at cheaper prices than it could in the absence of trade. Nevertheless, truly free trade still does not exist because national governments intervene. Despite the efforts of the World Trade Organization (WTO) and smaller groups of nations, governments still cry foul in the trade game. On average, 234 antidumping cases are initiated each year.

In the past, the world’s richest nations would typically charge a developing nation with dumping. But today, emerging markets, too, are jumping into the fray. China recently launched an inquiry to determine whether synthetic rubber imports (used in auto tires and footwear) from Japan, South Korea, and Russia are being dumped in the country. Mexico expanded coverage of its Automatic Import Advice System.  The system requires importers (from a select list of countries) to notify Mexican officials of the amount and price of a shipment 10 days prior to its expected arrival in Mexico. The 10-day notice gives domestic producers advanced warning of low- priced products so they can report dumping before the products clear customs and enter the marketplace. India set up a new government agency to handle antidumping cases. Even Argentina, Indonesia, South Africa, South Korea, and Thailand are using this recently popular tool of protectionism.

Why is dumping so popular? Oddly enough, the WTO allows it. The WTO has made major inroads on the use of tariffs, slashing them across almost every product category in recent years. But it does not have authority to punish companies, only governments. Thus the WTO cannot make judgments against individual companies that are dumping products in other markets. It can only pass rulings against the government of the country that imposes an antidumping duty. But the WTO allows countries to retaliate against nations whose producers are suspected of dumping when it can be shown that: (1) alleged offenders are significantly hurting domestic producers and (2) the export price is lower than the cost of production or lower than the home market price.

Alternatives to bringing antidumping cases before the WTO do exist. U.S. President George W. Bush relied on a Section 201 or “global safeguard” investigation under U.S. trade law to slap tariffs of up to 30 percent on steel imports. The U.S. steel industry had been suffering under an onslaught of steel imports from Brazil, the European Union, Japan, and South Korea. Yet nations still brought complaints about the action before the WTO. Similarly, in 2004 the U.S. government slapped around 100 percent tariffs on shrimp imported from China and Vietnam, charging those nations with dumping their crustaceans on U.S. shores.

Supporters of antidumping tariffs claim that they prevent dumpers from undercutting the prices charged by producers in a target market, driving them out of business. Another claim in support of antidumping is that it is an excellent way of retaining some protection against the potential dangers of totally free trade. Detractors of antidumping tariffs charge that once such tariffs are imposed they are rarely removed. They also claim that it costs companies and governments a great deal of time and money to file and argue their cases. It is also argued that the fear of being charged with dumping causes international competitors to keep their prices higher in a target market than would otherwise be the case. This would allow domestic companies to charge higher prices and not lose market share— forcing consumers to pay more for their goods.

2. "Identify a recent antidumping case that was brought before the WTO. Locate articles in the press in Chinese or English to help you discuss the case. Identify the nations, product(s), and potential punitive measures involved. If you were on the WTO dispute settlement body, would you vote in favor of the measures taken by the retaliating nation? Why or why not?"  

In 2010, Ticketmaster found out the hard way that the
entertainment industry is not, in fact, as recession-proof as
it was once widely believed to be. Th e company, which sells
tickets for live music, sports, and cultural events, and which
represents a signifi cant chunk of parent company’s Live
Nation Entertainment’s business, saw a drop in ticket sales
that year of a disconcerting 15 percent. Th en there was the
mounting negative press, including artist boycotts, the vitriol
of thousands of vocal customers, and a number of major
venues refusing to do business with Ticketmaster.
Yet 2012 has been more friendly to the company—under

the leadership of former musician and Stanford MBA-
educated CEO Nathan Hubbard, who took over in 2010

when Ticketmaster merged with Live Nation, the country’s
largest concert promoter. Th ird-quarter earnings were
strong, with just under $2 billion in revenue, a 10 percent
boost from the same period last year, driven largely by Live
Nation’s ticketing and sponsorship divisions. Ticketmaster
was largely responsible as well, thanks to the sale of 36 million
tickets worth $2.1 billion, generating $82.1 million in adjusted
operating income, which translates to an increase of
51 percent for the year.
Th at’s because Hubbard knows how to listen, and read the
writing on the wall, “If we don’t disrupt ourselves, someone
else will,” he said, “I’m not worried about other ticketing
companies. Th e Googles and Apples of the world are our
competition.”
Some of the steps he took to achieve this included to
the creation of LiveAnalytics, a team charged with mining
the information (and related opportunities) surrounding
200 million customers and the 26 million monthly site visitors,
a gold mine that he thought was being ignored. Moreover
Hubbard redirected the company from being an infamously
opaque, rigid and infl exible transaction machine for ticket
sales to a more transparent, fan-centered e-commerce
company, one that listens to the wants and needs of customers
and responds accordingly. A few of the new innovations rolled
out in recent years to achieve this include an interactive venue
map that allows customers to choose their seats (instead of
Ticketmaster selecting the “best available”) and the ability to
buy tickets on iTunes.
Hubbard eliminated certain highly unpopular service
fees, like the $2.50 fee for printing one’s own tickets, which
he announced in the inaugural Ticketmaster blog he created.

Much to the delight of event goers—and the simultaneous
chagrin of promoters and venue owners, who feared that the
move would deter sales—other eff orts toward transparency

included announcing fees on Ticketmaster’s fi rst transaction-
dedicated page, instead of surprising customers with them at

the end, while consolidating others. “I had clients say, ‘What
are you doing? We’ve been doing it this way for 35 years,’”
Hubbard recalled, “I told them, ‘You sound like the record
labels.’”
Social media is an integral part of listening, and of course,
“sharing.” Ticketmaster alerts on Facebook shows friends of
purchasers who is going to what show. An app is in the works
that will even show them where their concertgoing friends
will be seated. Not that it’s all roses for Ticketmaster—yet.
Growth and change always involve, well, growing pains,
and while goodwill for the company is building, it will take
some time to shed the unfortunate reputation of being the
company that “everyone loves to hate.” Ticketmaster made
embarrassing headlines in the fi rst month of 2013 after
prematurely announcing the sale of the president’s Inaugural
Ball and selling out a day early as a result, disappointing
thousands. But as the biggest online seller of tickets for
everything from golf tournaments to operas to theater to
rock concerts, and with Hubbard’s more customer-friendly
focus, Ticketmaster should have plenty of opportunity to
repent their mistakes.

Questions

How did Mr. Hubbard select his most desirable alternative? Describe which type of Decision Making he used, and explain your findings.

Were the recent decisions that Mr. Hubbard made effective, according to the concepts in Chapter 7 – Decision Making? Explain your response.

Mr. Kent doesn't care about almost anything ... but himself and his money. So, when his power plant leaked radioactive goo that caused several species of wildlife to go extinct, he was only concerned with the public perception as it might affect his income and possible jail time.

Many rumors surfaced around the Springfield Nuclear Power Plant. One of them is high concern over the mutation rate of the rare Springfield molted platypus. With barely more than 500 left in the wild, the word "extinction" has been tossed around. So, to quell the media, Mr. Kent had 30 of them captured, dissected, and analyzed to check for signs of mutation. He found that the mutation rate is 2% each month, but when they do mutate, they become sterile and cannot reproduce. With this information, he wants to create one of those newfangled computer simulations that the press loves so much. That's where you come in!

Specifications:

In this assignment, you will create a class called Animal_Category.

Your Animal_Category class is to contain the following data members:

• A string for appearance ( hair/fur/scale/feathers)
• a bool for nurse (true/false)
• a bool for cold_blooded (true/false)
• a bool for live_on_land (true/false)
• a bool for live_in_water (true/false)

Your Animal_Category class is to contain the following member functions:

• a constructor with arguments
• a print function

You will also create a class called Platypus. Below, we will describe what will define a platypus. You will also create a main function in which you will create objects of type platypus to test the functionality of your new user-defined type.

Your Platypus class is to contain the following data members:

• a static int for platypus_count (to increment upon creation of a new platypus and decrement upon destruction of a platypus)
• a float for weight
• an int for age (months)
• a string for name
• a char for gender
• a bool to indicate whether alive (or not)
• a bool to indicate whether mutant (or not)
• an Animal_Category for animal_type
• a constant mutation rate that is 2%

Member functions:

• a constructor with no arguments that creates a dead platypus
• a constructor that you can pass values to so as to establish its gender, weight, age, and name; it will default to alive and not mutant.
• a constant print function that will output to the screen the attributes of that platypus in a nice, easy to read format.
• an age_me function that returns nothing but increments the object's age. It will also calculate the chance that the object will become a mutant and when needed changes the value of the corresponding data member (remember that the mutation rate is 2% each month and it should become 100% for the platypus to become mutant).

Further, the platypus has a chance of becoming dead each time it ages. This chance is ten times the platypus' weight. A 5 pound platypus has a 50% chance of death. A 10 pound platypus (or heavier) has a 100% chance of death. Again here update the value of the corresponding data member when needed.

• a fight function that accepts another platypus object as a parameter. It will have the calling platypus attack the other (passed in) platypus. The survivor is based on a "fight ratio": it is calculated as (calling_platypus_weight/other_platypus_weight) * 50. A random value from 1 to 100 is generated. If it is less than the fight ratio, the calling platypus survives; otherwise the other platypus survives. You must to be able to have a statement like p1.fight(p2).print() (where p1 and p2 are objects of this class)
• an eat function that increases the weight of the platypus by a random amount from 0.1% to 5.0% of the platypus' current weight.
• A friend hatch function that will randomly set up a newborn platypus with alive=true, mutant=false, and age=0. Gender will randomly be 'm' or 'f' with equal probability. Weight will randomly be between 0.1 and 1.0 pounds. Name will default to “plipo”.

Think very carefully about writing the above functions and how they should be used. There are indeed circumstances when some functions should not execute. For example, a dead platypus shouldn't eat anything.

Your program should fully test your platypus class. It must call every member function in the platypus class. It must print to the screen what it is doing and show the changes that appear when the member functions are called. The fight function will require two platypuses: one to call the fight function and one to be a parameter in the fight function.

c++ language

For this assignment, you will apply what you learned in analyzing Java™ code so far in this course by writing your own Java™ program. The Java™ program you write should do the following:

• Accept user input that represents the number of sides in a polygon. Note: The code to do this is already written for you.
• If input value is not between 3 and 5, display an informative error message
• If input value is between 3 and 5, use a switch statement to display a message that identifies the correct polygon based on the number of sides matching the input number (e.g., triangle, rectangle, or polygon)

Complete this assignment by doing the following:

1. Download and unzip the linked Week Two Coding Assignment Zip File.
2. Read the file carefully, especially the explanatory comments of what the existing code does.
3. Add your name and the date in the multi-line comment header.
4. Refer to the following linked Week Two Recommended Activity Zip File to see examples of how to code all of the Java™ statements (i.e., switch, println(), and if-then-else) you will need to write to complete this assignment.
5. Replace the following lines with Java code as directed in the file:

• LINE 1
• LINE 2

1. Comment each line of code you add to explain what you intend the code to do.
2. Test and modify your Java™ program until it runs without errors and produces the results as described above.

Program: PRG/420 Week 2
* Purpose: Week 2 Coding Assignment
* Programmer: Iam A. Student   
* Class: PRG/420   
* Creation Date: 10/18/17
*********************************************************************
*
**********************************************************************
* Program Summary: This program demonstrates these basic Java concepts:
* - defining variables of different types
* - if-then and if-then-else logic
* - constructing a string to display onscreen
* - switch logic
*
* To complete this assignment, you will add code where indicated. The
* behavior of your completed assignment should be to accept an input
* value for the number of sides of a two-dimensional figure. Based on that value,
* your code should display the type of figure that corresponds to the number of polygon angles
* indicated (3=triangle, 4=rectangle, etc.)
*
* Here are the specific requirements:
*
* After the user types in a value from 3 to 5 inclusive (i.e., 3, 4, or 5):
*
* 1. Your code determines whether the input value is out of range (less than 3 or more than 5)
* and, if so, displays a meaningful error message on the screen and ends the program.
*
* 2. Because you will be comparing a single expression (the input value) to multiple constants (3, 4, and 5),
* your code should use a switch statement to display the following message onscreen:
*
* If user inputs 3, onscreen message should say "A triangle has 3 sides."
* If user inputs 4, onscreen message should say "A rectangle has 4 sides."
* If user inputs 5, onscreen message should see "A pentagon has 5 sides."
*
* 3. Be sure to test your program. This means running your program multiple
* times with test values 3, 4, 5, as well as at least two values that fall outside that range
* (one lower than the lowest and one higher than the highest) and making sure
* that the correct message displays for each value you input. Also be sure
* that running your program does not cause any compiler errors.
***********************************************************************/
package week2codingassignment;

import java.util.Scanner;

public class PRG420Week2_CodingAssignment {

public static void main(String[] args) {

String userInputStringOfAngles; // Declare a variable of type String to capture user input
int numberOfAngles; // Declare a variable of type int to hold the converted user input

Scanner myInputScannerInstance = new Scanner(System.in); // Recognize the keyboard
System.out.print("Please type the integer 3, 4, or 5 and then press Enter: "); // Prompt the user
userInputStringOfAngles= myInputScannerInstance.next(); // Capture user input as string
numberOfAngles = Integer.parseInt(userInputStringOfAngles); // Convert the string to a number in case this will be useful later
  
// LINE 1. CODE TO DETERMINE WHETHER USER INPUT IS OUT OF BOUNDS GOES HERE
  
  
// LINE 2. SWITCH CODE TO PRINT CORRECT "SHAPE" MESSAGE BASED ON USER INPUT GOES HERE
  

}
}

Vietnam is a country undergoing transformation from a centrally planned socialist economy

to a system that is more market orientated. The transformation dates back to 1986, a decade

after the end of the Vietnam War that reunited the north and south of the country under

communist rule. At that time, Vietnam was one of the poorest countries in the world. Per

capita income stood at just $100 per person, poverty was endemic, price inflation exceeded

700 percent, and the Communist Party exercised tight control over most forms of economic

and political life. To compound matters, Vietnam struggled under a trade embargo imposed

by the United States after the end of the Vietnam War.

Recognizing that central planning and government ownership of the means of production

were not raising the living standards of the population, in 1986 the Communist Party

embarked upon the first of a series of reforms that, over the next two decades, transformed

much of the economy. Agricultural land was privatized and state farm collectives were

dismantled. As a result, farm productivity surged. Following this, rules restricting the

establishment of private enterprises were relaxed. Many price controls were removed. State-

owned enterprises were privatized. Barriers to foreign direct investment were lowered, and

Vietnam entered into trade agreements with its neighbors and its old enemy the United States,

culminating in the country joining the World Trade Organization in 2007.

The impact of these reforms has been dramatic. Vietnam achieved annual economic

growth rates of around 7 percent for the first 20 years of its reform program. Although

growth rates fell to 5 percent in the aftermath of the 2008–2009 global financial crisis, by

2015 Vietnam was once again achieving growth rates of around 6–7 percent. Living

standards have surged, with GDP per capita on a purchasing parity basis reaching $6,400 in

2016. The country is now a major exporter of textiles and agricultural products, with an

expanding electronics sector. State-owned enterprises now only account for 40 percent of

total output, down from a near monopoly in 1985. Moreover, with a population approaching

100 million and an average age of just 30, Vietnam is emerging as a potentially significant

market for consumer goods.

For all of this progress, significant problems still remain. The country is too dependent

upon exports of commodities, the prices of which can be very volatile. Vietnam’s remaining

state-owned enterprises are inefficient and burdened with high levels of debt. Rather than let

prices be set by market forces, the government has recently reintroduced some price controls.

On the political front, the Communist Party has maintained a tight grip on power, even as the

economy has transitioned to a market-based system. Vietnam bans all independent political

parties, labor unions, and human rights organizations. Government critics are routinely

harassed and can be arrested and detained for long periods without trial. The courts lack

independence and are used as a political tool by the Communist Party to punish critics. There

is no freedom of assembly or freedom of the press.

To compound matters, corruption is rampant in Vietnam. Transparency International, a

nongovernmental organization that evaluates countries based on perceptions of how corrupt

they are, ranks Vietnam 113th out of the 176 countries it ranks. Corruption is not a new

problem in Vietnam. There is a well-established tradition of public officials selling their

influence and favoring their families. However, critics say that the problem was exacerbated

by privatization processes that provided opportunities for government officials to appoint

themselves and family members as executives of formerly state-owned companies. Although

the ruling Communist Party has launched anticorruption initiatives, these seem to be largely

symbolic efforts. Many observers believe that widespread corruption has a negative impact

on new business formation and is hamstringing economic growth.

1: Why did Vietnam experience a low economic growth rate in the decade after the end

of the Vietnam War in 1976?

2: Vietnam now has an economy that is growing strongly with low unemployment and

rising living standards. What changes in economic policy have been responsible for this economic

transformation?

3: The level of public corruption in Vietnam is high. Why is this the case? How do you

think this affects Vietnam’s economic performance? What should the government do about this?

4: How do you think a shift toward more democratic institutions will affect economic

progress in Vietnam