C++ Data Structures:

Use Huffman coding to encode text in given file (Pride_and_Prejudice.txt).

TO_DO:

Define a struct for Huffman tree node. This struct contains links to left/right child nodes, a character, and its frequency.Define a function for file reading operation. This function should take in a filename (string type) as parameter and return a proper data structure object that contains characters and their frequencies that will be used to generate Huffman tree nodes.The construction of Huffman tree requires taking two nodes with smallest frequencies. Select a proper data structure to support this operation. Note this data structure object could be different to the object from step 2.

Design a function that takes in the root of Huffman coding tree, prints, and returns the encoding scheme in a data structure object.Design a function that takes in the encoding scheme and filename (string type), output encoded content (bit-string) to a file named pride.huff

Pride_and_Prejudice.txt:

Chapter 1

It is a truth universally acknowledged, that a single man in possession of a good fortune, must be in want of a wife. However little known the feelings or views of such a man may be on his first entering a neighbourhood, this truth is so well fixed in the minds of the surrounding families, that he is considered the rightful property of some one or other of their daughters. “My dear Mr. Bennet,” said his lady to him one day, “have you heard that Netherfield Park is let at last?” Mr. Bennet replied that he had not. “But it is,” returned she; “for Mrs. Long has just been here, and she told me all about it.” Mr. Bennet made no answer. “Do you not want to know who has taken it?” cried his wife impatiently. “You want to tell me, and I have no objection to hearing it.” This was invitation enough. “Why, my dear, you must know, Mrs. Long says that Netherfield is taken by a young man of large fortune from the north of England; that he came down on Monday in a chaise and four to see the place, and was so much delighted with it, that he agreed with Mr. Morris immediately; that he is to take possession before Michaelmas, and some of his servants are to be in the house by the end of next week.” “What is his name?” “Bingley.” “Is he married or single?” “Oh! Single, my dear, to be sure! A single man of large fortune; four or five thousand a year. What a fine thing for our girls!” “How so? How can it affect them?” “My dear Mr. Bennet,” replied his wife, “how can you be so tiresome! You must know that I am thinking of his marrying one of them.” “Is that his design in settling here?” “Design! Nonsense, how can you talk so! But it is very likely that he may fall in love with one of them, and therefore you must visit him as soon as he comes.” “I see no occasion for that. You and the girls may go, or you may send them by themselves, which perhaps will be still better, for as you are as handsome as any of them, Mr. Bingley may like you the best of the party.” “My dear, you flatter me. I certainly have had my share of beauty, but I do not pretend to be anything extraordinary now. When a woman has five grown-up daughters, she ought to give over thinking of her own beauty.” “In such cases, a woman has not often much beauty to think of.” “But, my dear, you must indeed go and see Mr. Bingley when he comes into the neighbourhood.” “It is more than I engage for, I assure you.” “But consider your daughters. Only think what an establishment it would be for one of them. Sir William and Lady Lucas are determined to go, merely on that account, for in general, you know, they visit no newcomers. Indeed you must go, for it will be impossible for us to visit him if you do not.” “You are over-scrupulous, surely. I dare say Mr. Bingley will be very glad to see you; and I will send a few lines by you to assure him of my hearty consent to his marrying whichever he chooses of the girls; though I must throw in a good word for my little Lizzy.” “I desire you will do no such thing. Lizzy is not a bit better than the others; and I am sure she is not half so handsome as Jane, nor half so good-humoured as Lydia. But you are always giving her the preference.” “They have none of them much to recommend them,” replied he; “they are all silly and ignorant like other girls; but Lizzy has something more of quickness than her sisters.” “Mr. Bennet, how can you abuse your own children in such a way? You take delight in vexing me. You have no compassion for my poor nerves.” “You mistake me, my dear. I have a high respect for your nerves. They are my old friends. I have heard you mention them with consideration these last twenty years at least.” “Ah, you do not know what I suffer.” “But I hope you will get over it, and live to see many young men of four thousand a year come into the neighbourhood.” “It will be no use to us, if twenty such should come, since you will not visit them.” “Depend upon it, my dear, that when there are twenty, I will visit them all.” Mr. Bennet was so odd a mixture of quick parts, sarcastic humour, reserve, and caprice, that the experience of three-and-twenty years had been insufficient to make his wife understand his character. Her mind was less difficult to develop. She was a woman of mean understanding, little information, and uncertain temper. When she was discontented, she fancied herself nervous. The business of her life was to get her daughters married; its solace was visiting and news. Chapter 2 Mr. Bennet was among the earliest of those who waited on Mr. Bingley. He had always intended to visit him, though to the last always assuring his wife that he should not go; and till the evening after the visit was paid she had no knowledge of it. It was then disclosed in the following manner. Observing his second daughter employed in trimming a hat, he suddenly addressed her with: “I hope Mr. Bingley will like it, Lizzy.” “We are not in a way to know what Mr. Bingley likes,” said her mother resentfully, “since we are not to visit.” “But you forget, mamma,” said Elizabeth, “that we shall meet him at the assemblies, and that Mrs. Long promised to introduce him.” “I do not believe Mrs. Long will do any such thing. She has two nieces of her own. She is a selfish, hypocritical woman, and I have no opinion of her.” “No more have I,” said Mr. Bennet; “and I am glad to find that you do not depend on her serving you.” Mrs. Bennet deigned not to make any reply, but, unable to contain herself, began scolding one of her daughters. “Don’t keep coughing so, Kitty, for Heaven’s sake! Have a little compassion on my nerves. You tear them to pieces.” “Kitty has no discretion in her coughs,” said her father; “she times them ill.” “I do not cough for my own amusement,” replied Kitty fretfully. “When is your next ball to be, Lizzy?” “To-morrow fortnight.” “Aye, so it is,” cried her mother, “and Mrs. Long does not come back till the day before; so it will be impossible for her to introduce him, for she will not know him herself.” “Then, my dear, you may have the advantage of your friend, and introduce Mr. Bingley to her.” “Impossible, Mr. Bennet, impossible, when I am not acquainted with him myself; how can you be so teasing?” “I honour your circumspection. A fortnight’s acquaintance is certainly very little. One cannot know what a man really is by the end of a fortnight. But if we do not venture somebody else will; and after all, Mrs. Long and her nieces must stand their chance; and, therefore, as she will think it an act of kindness, if you decline the office, I will take it on myself.” The girls stared at their father. Mrs. Bennet said only, “Nonsense, nonsense!” “What can be the meaning of that emphatic exclamation?” cried he. “Do you consider the forms of introduction, and the stress that is laid on them, as nonsense? I cannot quite agree with you there. What say you, Mary? For you are a young lady of deep reflection, I know, and read great books and make extracts.” Mary wished to say something sensible, but knew not how. “While Mary is adjusting her ideas,” he continued, “let us return to Mr. Bingley.” “I am sick of Mr. Bingley,” cried his wife. “I am sorry to hear that; but why did not you tell me that before? If I had known as much this morning I certainly would not have called on him. It is very unlucky; but as I have actually paid the visit, we cannot escape the acquaintance now.” The astonishment of the ladies was just what he wished; that of Mrs. Bennet perhaps surpassing the rest; though, when the first tumult of joy was over, she began to declare that it was what she had expected all the while. “How good it was in you, my dear Mr. Bennet! But I knew I should persuade you at last. I was sure you loved your girls too well to neglect such an acquaintance. Well, how pleased I am! and it is such a good joke, too, that you should have gone this morning and never said a word about it till now.” “Now, Kitty, you may cough as much as you choose,” said Mr. Bennet; and, as he spoke, he left the room, fatigued with the raptures of his wife. “What an excellent father you have, girls!” said she, when the door was shut. “I do not know how you will ever make him amends for his kindness; or me, either, for that matter. At our time of life it is not so pleasant, I can tell you, to be making new acquaintances every day; but for your sakes, we would do anything. Lydia, my love, though you are the youngest, I dare say Mr. Bingley will dance with you at the next ball.” “Oh!” said Lydia stoutly, “I am not afraid; for though I am the youngest, I’m the tallest.” The rest of the evening was spent in conjecturing how soon he would return Mr. Bennet’s visit, and determining when they should ask him to dinner. Chapter 3 Not all that Mrs. Bennet, however, with the assistance of her five daughters, could ask on the subject, was sufficient to draw from her husband any satisfactory description of Mr. Bingley. They attacked him in various ways—with barefaced questions, ingenious suppositions, and distant surmises; but he eluded the skill of them all, and they were at last obliged to accept the second-hand intelligence of their neighbour, Lady Lucas. Her report was highly favourable. Sir William had been delighted with him. He was quite young, wonderfully handsome, extremely agreeable, and, to crown the whole, he meant to be at the next assembly with a large party. Nothing could be more delightful! To be fond of dancing was a certain step towards falling in love; and very lively hopes of Mr. Bingley’s heart were entertained. “If I can but see one of my daughters happily settled at Netherfield,” said Mrs. Bennet to her husband, “and all the others equally well married, I shall have nothing to wish for.” In a few days Mr. Bingley returned Mr. Bennet’s visit, and sat about ten minutes with him in his library. He had entertained hopes of being admitted to a sight of the young ladies, of whose beauty he had heard much; but he saw only the father. The ladies were somewhat more fortunate, for they had the advantage of ascertaining from an upper window that he wore a blue coat, and rode a black horse. An invitation to dinner was soon afterwards dispatched; and already had Mrs. Bennet planned the courses that were to do credit to her housekeeping, when an answer arrived which deferred it all. Mr. Bingley was obliged to be in town the following day, and, consequently, unable to accept the honour of their invitation, etc. Mrs. Bennet was quite disconcerted. She could not imagine what business he could have in town so soon after his arrival in Hertfordshire; and she began to fear that he might be always flying about from one place to another, and never settled at Netherfield as he ought to be. Lady Lucas quieted her fears a little by starting the idea of his being gone to London only to get a large party for the ball; and a report soon followed that Mr. Bingley was to bring twelve ladies and seven gentlemen with him to the assembly. The girls grieved over such a number of ladies, but were comforted the day before the ball by hearing, that instead of twelve he brought only six with him from London—his five sisters and a cousin. And when the party entered the assembly room it consisted of only five altogether—Mr. Bingley, his two sisters, the husband of the eldest, and another young man. Mr. Bingley was good-looking and gentlemanlike; he had a pleasant countenance, and easy, unaffected manners. His sisters were fine women, with an air of decided fashion. His brother-in-law, Mr. Hurst, merely looked the gentleman; but his friend Mr. Darcy soon drew the attention of the room by his fine, tall person, handsome features, noble mien, and the report which was in general circulation within five minutes after his entrance, of his having ten thousand a year. The gentlemen pronounced him to be a fine figure of a man, the ladies declared he was much handsomer than Mr. Bingley, and he was looked at with great admiration for about half the evening, till his manners gave a disgust which turned the tide of his popularity; for he was discovered to be proud; to be above his company, and above being pleased; and not all his large estate in Derbyshire could then save him from having a most forbidding, disagreeable countenance, and being unworthy to be compared with his friend. Mr. Bingley had soon made himself acquainted with all the principal people in the room; he was lively and unreserved, danced every dance, was angry that the ball closed so early, and talked of giving one himself at Netherfield. Such amiable qualities must speak for themselves. What a contrast between him and his friend! Mr. Darcy danced only once with Mrs. Hurst and once with Miss Bingley, declined being introduced to any other lady, and spent the rest of the evening in walking about the room, speaking occasionally to one of his own party. His character was decided. He was the proudest, most disagreeable man in the world, and everybody hoped that he would never come there again. Amongst the most violent against him was Mrs. Bennet, whose dislike of his general behaviour was sharpened into particular resentment by his having slighted one of her daughters. Elizabeth Bennet had been obliged, by the scarcity of gentlemen, to sit down for two dances; and during part of that time, Mr. Darcy had been standing near enough for her to hear a conversation between him and Mr. Bingley, who came from the dance for a few minutes, to press his friend to join it. “Come, Darcy,” said he, “I must have you dance. I hate to see you standing about by yourself in this stupid manner. You had much better dance.” “I certainly shall not. You know how I detest it, unless I am particularly acquainted with my partner. At such an assembly as this it would be insupportable. Your sisters are engaged, and there is not another woman in the room whom it would not be a punishment to me to stand up with.” “I would not be so fastidious as you are,” cried Mr. Bingley, “for a kingdom! Upon my honour, I never met with so many pleasant girls in my life as I have this evening; and there are several of them you see uncommonly pretty.” “You are dancing with the only handsome girl in the room,” said Mr. Darcy, looking at the eldest Miss Bennet. “Oh! She is the most beautiful creature I ever beheld! But there is one of her sisters sitting down just behind you, who is very pretty, and I dare say very agreeable. Do let me ask my partner to introduce you.” “Which do you mean?” and turning round he looked for a moment at Elizabeth, till catching her eye, he withdrew his own and coldly said: “She is tolerable, but not handsome enough to tempt me; I am in no humour at present to give consequence to young ladies who are slighted by other men. You had better return to your partner and enjoy her smiles, for you are wasting your time with me.” Mr. Bingley followed his advice. Mr. Darcy walked off; and Elizabeth remained with no very cordial feelings toward him. She told the story, however, with great spirit among her friends; for she had a lively, playful disposition, which delighted in anything ridiculous. The evening altogether passed off pleasantly to the whole family. Mrs. Bennet had seen her eldest daughter much admired by the Netherfield party. Mr. Bingley had danced with her twice, and she had been distinguished by his sisters. Jane was as much gratified by this as her mother could be, though in a quieter way. Elizabeth felt Jane’s pleasure. Mary had heard herself mentioned to Miss Bingley as the most accomplished girl in the neighbourhood; and Catherine and Lydia had been fortunate enough never to be without partners, which was all that they had yet learnt to care for at a ball. They returned, therefore, in good spirits to Longbourn, the village where they lived, and of which they were the principal inhabitants. They found Mr. Bennet still up. With a book he was regardless of time; and on the present occasion he had a good deal of curiosity as to the event of an evening which had raised such splendid expectations. He had rather hoped that his wife’s views on the stranger would be disappointed; but he soon found out that he had a different story to hear. “Oh, my dear Mr. Bennet,” as she entered the room, “we have had a most delightful evening, a most excellent ball. I wish you had been there. Jane was so admired, nothing could be like it. Everybody said how well she looked; and Mr. Bingley thought her quite beautiful, and danced with her twice! Only think of that, my dear; he actually danced with her twice! and she was the only creature in the room that he asked a second time. First of all, he asked Miss Lucas. I was so vexed to see him stand up with her! But, however, he did not admire her at all; indeed, nobody can, you know; and he seemed quite struck with Jane as she was going down the dance. So he inquired who she was, and got introduced, and asked her for the two next. Then the two third he danced with Miss King, and the two fourth with Maria Lucas, and the two fifth with Jane again, and the two sixth with Lizzy, and the Boulanger—” “If he had had any compassion for me,” cried her husband impatiently, “he would not have danced half so much! For God’s sake, say no more of his partners. Oh that he had sprained his ankle in the first dance!” “Oh! my dear, I am quite delighted with him. He is so excessively handsome! And his sisters are charming women. I never in my life saw anything more elegant than their dresses. I dare say the lace upon Mrs. Hurst’s gown—” Here she was interrupted again. Mr. Bennet protested against any description of finery. She was therefore obliged to seek another branch of the subject, and related, with much bitterness of spirit and some exaggeration, the shocking rudeness of Mr. Darcy. “But I can assure you,” she added, “that Lizzy does not lose much by not suiting his fancy; for he is a most disagreeable, horrid man, not at all worth pleasing. So high and so conceited that there was no enduring him! He walked here, and he walked there, fancying himself so very great! Not handsome enough to dance with! I wish you had been there, my dear, to have given him one of your set-downs. I quite detest the man.”

You are Joe Campbell, oldest son in the Campbell and Lessing families. You have been an

integral part of running the family business for ten years. Your dad and mom, James and Sue, rely

on you to run the cattle operation – which is a cash cow (you love that joke) for the family business.

The cow?calf operation brings in around $70,000 per year for 150 head of cattle and 1500 head of

stocker cattle. Realistically you think that you could increase the profit of this operation to

$100,000 per year, but you don’t want to work any more than you already are. There are other

things that you have going on, so why mess up your comfortable life.

In addition to the Campbell ranch, your mom’s family was also involved in farming in the

Perryton area. In fact, your mom, Sue Lessing Campbell, and her brother Bob, own much of the

surrounding farm area. The Lessing farm has been in the family for over 100 years and Bob and Sue

have a Texas Heritage Farm designation, for family farms that have been in operation for over 100

years. Bob is farming some of the Lessing land. Bob is the older brother by fourteen years, and

inherited the better sections of the Lessing farm. Bob’s four?plus sections (of 640 acres each, plus

some extraneous parcels) have access to water and are irrigated. Bob’s wife Alma passed away

suddenly three years ago. Your Uncle Bob relies on you for income as well. If you weren’t running

the cattle, your dad would have to do it, and Bob wouldn’t be able to rely on your dad to help him

out with the farming.

Bob doesn’t have any kids, and he’s pretty old. He’s likely to die soon, and when he does you’re

sure that his land will get added to the family farm. Since you’re the oldest it’s pretty likely that you

will get most of the farm, if not all of it when your father James dies. Particularly since your little

brother, Andy, has been gone for the past eight years. Hopefully your mom will still be alive, she

does the books. You were never interested in the books (too boring and confusing), so you would be

happy if Sue could continue in that role. It would be nice if Sue could teach your wife, Sara, to do the

books, so when Sue quits doing it you wouldn’t have to do it.

James and Sue have been really good to you. In fact, they built a house for you and your family

close to their house on some of the Campbell land. Maybe a little too close. You love your parents,

but you don’t really like them meddling in your business. But it will keep Sara happy. She gets mad

when you have to go away on your “business trips” to Oklahoma. But who can blame you? Perryton

is boring. So you spend some time in the Lucky Star Casino? Big deal. It’s not like the kids go hungry.

And the people there are more interesting than the people in Perryton. But now that Sara is out of

that stinking old doublewide and close to James and Sue to keep her busy, it will make your life

easier. On the whole James and Sue treat you well. On top of the house you get $3000 per month for

running the cattle operation. It’s nice to have a salary instead of being tied to profits on the farm.

Some years the crops don’t look too good and you don’t want to make less money because your dad

is old?school and won’t invest in irrigation and other new farming techniques. You are certain that

the farm has struggled in the past. You get your salary, and he has to suffer. You wish the farm was

doing better because you need a new pickup truck. You always have the oldest junk to drive around.

If James weren’t so cheap, you could have a new truck. At least your mom understands that you

work hard for the farm. Because you have to travel to meet with breeders and buyers for the cattle you spend a bunch of time away from the farm, in Oklahoma mostly. This gets expensive, so Sue

gives you $500 a month in cash under the table. No one knows about it except you and Sue. You

don’t even tell Sara.

Your little brother, Andy, is coming this weekend for your mom’s birthday. He’s an okay kid. He

went to college ? twice, once at Texas Tech, and he’s at Texas A&M right now. He had a big city job in

Dallas, but had to give it up to go back to school. It doesn’t seem like he makes good decisions. Why

would he give up that money to go to more school? At least he made a good choice in his wife.

Charlene is a good woman and comes from a good family. Your dad has asked that the three of you

meet while Andy is in town. He wants Andy to come back and work on the farm, but you doubt that

he would be willing to work in a small operation after living in Dallas. You don’t know how much he

made in Dallas, but you know he doesn’t make anything right now, since he is in school. Charlene is

waiting tables; she probably doesn’t make much doing that. You know that Charlene’s parents have

lots of money, so maybe they are supporting your brother and sister?in?law. They might have

enough money that coming back to Perryton would be a good thing. Maybe they could even buy you

out. If you had a lump sum of money to live off of, you would quit the farm today. You could still live

in Perryton. Everyone knows you here, and most of your high school football records still stand to

this day. In fact, you are a legend in Perryton. But if Andy wants to come back and work for your

dad, that’s great. He’s a good worker, and more hands makes for less work that each person has to

do.

You certainly hope that Andy doesn’t think he’s going to be in charge. Your father has been the

CEO, President, top farm hand, chief planter, and king of the harvest since you were a child. Even

when Uncle Bob was involved in the operation more actively he always deferred many of the

decisions to your dad. Andy has made some suspicious comments on different occasions when he

has been home. He is always talking about how productivity could be increased if he were running

things. Well, that’s not going to happen. You are the oldest and if anyone is going to run things, you

are. But if you are completely honest with yourself, you don’t want things to change much now. You

are happy with James running the operation for the next ten years and then passing it to you to run

when he’s ready to retire.

At some point in the future you would like to be in charge. But you know James, he will likely

make it a joint deal. Since you have a good knowledge about the cow?calf operation, and Andy

should be very knowledgeable about the crops after all that school, he will probably want you two

to share control if Andy comes back. You know that the two of you haven’t always agreed in the

past, but for the good of the family farm you might put differences aside. You are brothers after all.

If you have to, you would accept a joint leadership position in ten years, shared equally. That said,

another option could be to split control of the crop operation and the cattle operation.

Unfortunately, the farm shares some equipment and splitting the operation would lead to conflicts,

and some costly coordination efforts. These would have to be discussed, but it shouldn’t be a

problem as long as Andy is reasonable about using your equipment.

Your most important issue however is compensation. If Andy does come back to the farm, he

better not make more money than you do. You are the oldest, you have put ten years into this farm

and you expect to be compensated for that. You would not be happy at all if Andy makes more than

you do. And he should do his time in that doublewide before James and Sue build him a house. Andy

and Charlene don’t even have kids yet. You don’t want to buy him a house with your cow profits.

You are also concerned about the distribution of the land. Land in Perryton is a surprisingly

lucrative holding. Therefore, if you are able to negotiate for a share of the ownership of the land, it

would greatly increase the value of your total compensation package. This is your legacy. You want this farm. Worst case scenario would be if you get the irrigated land, since it’s worth more, and

Andy will get the dry land.

Your most important issues are preserving your ownership position in the future (but not

now) and maintaining the status quo – that is, no changes to the cattle business – so you have time

to take your “business trips” to Elk City. By no means do you want to work for your little brother.

And, he better not think that he’s going to be the heir to this enterprise, you’re the oldest and you

have put a lot of work into this farm. You want it. Of course you would be happy to have your

brother work for you. He is your brother after all, and he should be pretty good with the crop side

of the business. He could make you some good money in the future.

Questions:

1.  What are my target point and opening requests on these issues?

2.    Who are the important constituencies to whom I am accountable?

3. What do I know about the other negotiator's interests, negotiating style, and personal reputation?

4. What overall strategy do I want to pursue?

length of all answers should be 300 hundreds words

Over the past decade, cases of substance related disorders have appeared more prevalent in society. From the mental health perspective, research has shown an increase in cases of substance related disorders, particularly with adolescents. This increase has prompted further investigation into adolescent risk and resilience factors, as well as accuracy in diagnosis and appropriate treatment plans. Yet, in cases of adolescent substance use, further investigation is still needed concerning notification rights of parents, legal authorities, and/or case workers.  

For this Application, review the client case study in the Learning Resources. Consider the characteristics of the client. Which specific characteristics might you consider important in developing a diagnosis? Consider your rationale for assigning particular diagnoses on the basis of the DSM. Also, think about what other information or people you may need to include in the assessment in order to make an accurate diagnosis.

The Assignment (3–4 pages)

A DSM diagnosis of the client in the case study

An explanation of your rationale for assigning the diagnosis on the basis of the DSM

An explanation of what other information you might need about the client to make an accurate diagnosis

A brief description of additional individuals you might include in your assessment and explain why

Substance Related and Addictive Disorders Program Transcript

FEMALE SPEAKER: He's-- he's always doing things on the computer. He talks on the telephone, texting. He never stops, not even to eat. He never eats much anymore.

MALE SPEAKER: Eat your veggies. Drink your milk. Eat your veggies. Drink your milk. Who needs to eat? Seen any good movies lately? I like horror movies, myself. Zombies, especially. The fast ones.

FEMALE SPEAKER: There's no alcohol or drugs in our house, none. We've never done that. We don't leave drink wine. That's why I wanted our minister to talk to him.

MALE SPEAKER: Talk about zombies.

FEMALE SPEAKER: He's the one who suggested that we come here and talk to because he was thinking that maybe something's going on.

MALE SPEAKER: Yuck! I hate booze. I don't do drugs, either. I say no every day.

FEMALE SPEAKER: Personally, I think it's the music he's listening to.

MALE SPEAKER: Oh, brother.

FEMALE SPEAKER: I mean, the screaming. It's so aggressive and angry.

MALE SPEAKER: Feels good.

FEMALE SPEAKER: Maybe you agree with your mom that you've been depressed and angry in the past, do you remember, maybe, why you felt that way?

MALE SPEAKER: Because I'm stupid.

FEMALE SPEAKER: You're not stupid, honey. See, he had to repeat the fifth grade, so he's a year behind all his friends at school.

MALE SPEAKER: They're not my friends. You hate my friends.

FEMALE SPEAKER: I don't hate them. It's just I don't think you should be hanging around boys who are that much older than you.

A&A, CPAs, is a regional firm with 20 offices located in large cities throughout the Midwestern United States. You have worked as an audit senior in A&A, CPAs for three years and have mastered your job. Your manager is impressed by your performance and ask you to assist in making a decision on whether to accept a re-audit for a well-respected regional company, B.

You just left a meeting with B Company. You were asked whether your firm would be willing to re-audit the previous years’ financial statements and, subsequently, conduct an audit of the current years’ financials. This is the first time you have been asked to conduct a re-audit, although you realize it has become more common as a result of problems like Enron and WorldCom experienced. Some companies switching audit firms have elected to have the new audit firm re-examine prior-period financial statements because of concerns about the quality of the earlier audit.

On your way back to the office, you call your brother Matthew, who is a manager at another audit firm in the same town, to share your good news. You tell him that doing the audit work for the two years will increase your firm’s revenue by 10%. Matthew is taken aback by the news. The new client was a client of Mathew’s firm. He did not know the firm had lost the client and it might be picked up by A&A, CPAs.

Please preview Professional Code of Conduct and answer the following questions:

1. What issues should be of concern to you in deciding whether B company should accept the re-audit engagement? (PLO 4-1)
2. What are Matthew’s ethical obligations in this matter? Should he discuss the situation with you? (PLO 4-1)Discuss matthew’s ethical obligation based on three theories of ethical behavior utilitarian theory, rights-based approach, the justice-based approach and Discuss Matthew’s ethical obligation in light of Aicpa 1.110.001 integrity and objectivity rule (refer to .10 adverse interest threat).
3. Regardless of your answer to 2, what inquiries should you make of the predecessor auditor? (PLO 4-1)
4. Assume A&A, CPAs discover undetected fraud in the previous years’ financial statements, what should you do? Research, cite, and summarize applicable Professional Conduct as they relate to the auditors’ responsibilities. (PLO 4-1)

Deriving the Market Supply Curve from

Individual Supply Schedules (Student Survey)

Discussion: Post and Reply

PART I.

This is the first step of several steps of our economics project. In this first step, we will assess the market for frozen yogurt. You will read about the economic setting and you will post the quantity you would supply to the market at specific hypothetical prices. (Hint: you will want to think on the margin for this one!)

After Thursday, when everyone's posts become visible, we will observe the market supply. I will inform you what the market demand looks like and we will establish the equilibrium price.  

You have moved to a new community and as someone who is always on the look out for a good opportunity, you observe that the new town you live in has no frozen yogurt venues. You have reason to believe that there will be solid demand for your service and you decide to open up a small shop that sells cups of frozen yogurt in this city. The market is big enough to accommodate you.

You have already paid for 1 month's rent ($3000) and your commercial property landlord is allowing you to lease the space on a month- to- month basis. There are 30 days this month.

You own three frozen yogurt machines already and a commercial-grade refrigerator/freezer (they were gifts from your rich uncle who just wants you to succeed).

You observe that the cost of the yogurt mix, cones, cups and sprinkles and the imputed cost of utilities cost you $0.50/cup.

Also, labor can generate the following output(s):

POST (1) The name of your business AND more importantly (2) state the quantities of frozen yogurt you would willingly supply to the market at each of the following (specific) prices given that you can only hire labor for the entire day (ie, 8 hours/day shifts and the daily salary is $80/worker). You have already paid the first month's lease. Today is the start of the month.

QUESTION 1
The following situations involve potential violation of the general ethical principles as outlined in APES 110 .You are asked to advise whether they involve a violation or not of the ethical principles 
and if there is a violation explain which ethical principle has been violated and the reason(s)why it is or isn’t a violation .

a) Jenny Wang is the Senior Auditor on the audit of Panania Cars Pty Ltd , a large car dealership,a which sells new and used cars .The Sales Manager advises Jenny Wang that there is a sale to long established customers of the car dealership and since she has audited the company for the past six years she can purchase the new cars at a twenty percent discount on the discounted sales price.

b)Katrina Wearne is the auditor on the audit of Lancom Cosmetics .Katrina is auditing the company during November and December 2018 and has been given a Christmas gift of $350 cosmetics from the company .

c)A client requests the assistance of D.Marron ,a chartered accountant ,in the installation of a computer system for maintaining production and inventory records .As Marron has no experience in this type of work he engages  a computer consultant who he has confidence in to carry out the review.Due to the highly technical nature of the work Marron is not able to review the computer consultant’s work and once the client has agreed Marron gives the go ahead for the installation of the computer system.

d)Six small chartered accounting firms have been taking part in a quality assurance working paper review program.Under this review each firm reviews the working papers of another firm and the reviewer discusses the strengths and weaknesses of the audit with the auditor from the other firm.

e)Bill Holland , a chartered accountant ,sets up a casualty and fire insurance agency to complement 
his auditing and tax services .He doesn’t use his own name on anything relating to insurance agency 
and has a highly competent manager,Simone Taylor, who runs it .Holland often requests that Taylor review the adequacy of the client’s insurance with management if the client seems underinsured .

f)Emma Lawrence , a public accountant in a small country town,provides tax services,management advisory services ,bookkeeping services and conducts audits for the same client .Since the firm is small the same person often carries out all the services.        

The country of Freelandia gained independence a few years ago and is mounting a major effort to promote new agricultural development in previously underdeveloped regions. A trucking operator in the town of K has previously been providing only local service. Now that a new major agricultural development program is under way, this operator is considering providing farm-to-market service to carry agricultural and other natural products from their origin in locality M to market at K. The distance is 150 miles (one way), with no intermediate major settlements. After discussions with the local agents of the producers at M, the trucker estimates that the demand function for shipments from M to K is

? = ? + ?₀? − ?₁P

where V is volume in tons per week, Q is frequency of shipments (per week), P is price charged per ton, and a₀, a₁, and Z are parameters. Based upon an average traveling speed of 30 miles per hour, plus a loading or unloading time of 3 hours at each end, he estimates that he can manage at the most one round trip every two days, so Q = 3 per week. He also figures that his costs are related to the mileage he drives per week; his total cost per week is:

?? = ?₀ + ?₁?_?

where m_T = 300Q is the total round-trip mileage driven and b₀and b₁ are parameters. The truck carries 15 tons. He is considering offering an initial frequency of 1 or 2 trips per week at a rate of $25.00 or $30.00 per ton. Assume b₀ = $270, b₁ = $0.50, Z = 25, a₀ = 13, a₁ = 1.

a. For these four combinations of frequency and price, what would be the tonnage carried, the gross revenues, the total cost, and the net revenue?

b. Which of the four options would be preferred by the operator if his objective where to maximize net revenue? To minimize costs? To maximize volume carried? Which option would be preferred by users (shippers)? Can both interests get their first choice simultaneously? If not, why not?

c. For the proposed service the predominant movement is from M to K; the amount of freight to be carried in the reverse direction is negligible. There is a possibility of  picking additional cargo at D to go to M; this would incur a detour of 100 miles additional but could result in an additional load and source of revenue. Would it be profitable for this operator to make the detour? Discuss qualitatively

You are an attorney who specializes in estate planning. Your elderly client calls you to come to her home so she can make a change to her will. She has a large estate, but her husband has died and she has no children or other relatives. Her existing will leaves some money to her household employees and to a few charities she supports. But most of the money is to be used to build a much-needed community service center in your town. She often finds a new charity or has a new employee to be added to the will, so you are not surprised when she calls to make a change.

When you arrive at her home, you are shown to her bedroom, to which she is now confined due to frail health. She is happy to see you, and introduces you to her kitten, Fluffy. A few months ago, when she was still able to leave the house, she attended a charity event at the local Humane Society, and when she saw Fluffy there, she brought him home with her. Fluffy is her main joy and constant companion.

She then tells you the reason for her call. She has come to realize that Fluffy is a very young cat, and she is a very old woman. She worries about what will happen to Fluffy when she dies. So she wants to change her will as follows:

All the small bequests to charities and employees will remain the same. But the money that was to be used for the community service center will now be held in trust for Fluffy. Fluffy will remain in her home with someone paid to care for him for the remainder of his life. Then, when Fluffy dies, the remaining money can be used for the community service center.

Even though you think it is silly to leave all that money to a cat, you comply with your client's wishes and make the necessary changes. Then you go home for the weekend. On Sunday, you find out that your elderly client died on Saturday. No one knows about the changes to the will which you still have in your briefcase. Will you

1) burn the changes and start the legal proceedings to get the community service center built? - or

2) honor the changes and set things up for Fluffy?

Choose one of these answers and explain your reasoning in a paragraph or two.

In C++

A new author is in the process of negotiating a contract for a new romance novel. The publisher is offering three options.

• In the first option, the author is paid $5,000 upon delivery of the final manuscript and $20,000 when the novel is published.
• In the second option, the author is paid 12.5% of the net price of the novel for each copy of the novel sold.
• In the third option, the author is paid 10% of the net price for the first 4,000 copies sold, and 14% of the net price for the copies sold over 4,000.

The author has some idea about the number of copies that will be sold and would like to have an estimate of the royalties generated under each option.

Instructions

Write a program that prompts the author to enter:

1. The estimated number of copies that will be sold.
2. The net price of each copy of the novel

The program then outputs:

1. The royalties under each option
2. The best option the author could choose.
   • Ex. If option 1 is the best, output Option 1 is the best

(Use appropriate named constants to store the special values such as royalty rates and fixed royalties.)

Since your program handles currency, make sure to use a data type that can store decimals with a decimal precision of 2.

Example input:

120
22.99

Expected Output:

25000.0

344.8

275.8

Option 1 is the best