A Spatial Median Filter for Noise Removal in Digital Images free essay sample

With each snap of a digital photograph, a signal is transmitted from photon sensor to a memory chip embedded inside a camera. Transmission technology is prone to a degree of error, and noise is added to each photograph. Signi? cant work has been done in both hardware and software to improve the signal-to-noise ratio in digital photography. In software, a smoothing ? lter is used to remove noise from an image. Each pixel is represented by three scalar values representing the red, green, and blue chromatic intensities. At each pixel studied, a smoothing ? lter takes into account the surrounding pixels to derive a more accurate version of this pixel. By taking neighboring pixels into consideration, extreme â€Å"noisy† pixels can be replaced. However, outlier pixels may represent uncorrupted ? ne details, which may be lost due to the smoothing process. This paper examines four common smoothing algorithms and introduces a new smoothing algorithm. These algorithms can be applied to one-dimensional as well as two-dimensional signals. We will write a custom essay sample on A Spatial Median Filter for Noise Removal in Digital Images or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Figure 1. Examples of common ? ltering approaches. (a) Original Image (b) Mean Filtering (c) Median Filtering (d) Root Signal of Median Filtering (e) Component wise Median Filtering (f) Vector Median Filtering. The simplest of these algorithms is the Mean Filter as de? ned in (1). The Mean Filter is a linear ? lter which uses a mask over each pixel in the signal. Each of the components of the pixels which fall under the mask are averaged together to form a single pixel. This new pixel is then used to replace the pixel in the signal studied. The Mean Filter is poor at maintaining edges within the image. 1 N ? xi N i=1 MEANFILT ER(x1 , , xN ) = (1) The use of the median in signal processing was ? rst introduced by J. W. Tukey [1]. When ? ltering using the Simple Median Filter, an original pixel and the resulting ? ltered pixel of the sample studied are sometimes the same pixel. A pixel that does not change due to ? ltering is known as the root of the mask. It can be shown that after suf? cient iterations of median ? ltering, every signal converges to a root signal [2]. The Component Median Filter, de? ned in (3), also relies on the statistical median concept. In the Simple Median Filter, each point in the signal is converted to a single magnitude. In the Component Median Filter each scalar component is treated independently. A ? lter mask is placed over a point in the signal. For each component of each point under the mask, a single median component is determined. These components are then combined to form a new point, which is then used to represent the point in the signal studied. When working with color images, however, this ? lter regularly outperforms the Simple Median Filter. When noise affects a point in a grayscale image, the result is called â€Å"salt and pepper† noise. In color images, this property of â€Å"salt and pepper† noise is typical of noise models where only one scalar value of a point is affected.

The 5-Minute Rule for Expository Essay Samples College

The 5-Minute Rule for Expository Essay Samples College When you're in high school, it's definite that you're expected to do a few write-ups and projects which require pen and paper. Essay writing provides plenty of benefits to students in the academe. It's possible for you to read expert written papers to inspect the high quality and direction of your papers. As a consequence, their papers are unstructured and frequently pointless. To compose a fantastic essay is hard in any way, especially once you've been told to compose a particular type. If this is the case, you could have an excellent beginning to your expository essay. When you're assigned to compose an expository essay, the very first thing you will have to know is the way to write it. With Robot Don essay checker you can readily boost your expository essay's quality and receive a better grade. Cost-free Expository essay samples are offered on FreeEssayHelp with no payment or registration. The essay isn't the simplest task to master. There are various varieties of expository essays. While an expository essay needs to be clear and concise, it may also be lively and engaging. It is possible to always review expository essay examples and learn to connect your paragraphs. Expository essays supply more thorough understanding of a particular topic. An expository essay is a part of academic writing aimed to supply explanations of various things. A fantastic expository essay provides a comprehensive explanation to the reader. Bear in mind that while it's possible to compose a lengthier essay, it's simplest to adhere to the basics if you don't have other instructions from your professor. If you aren't sure, it's possible to always review expository essay examples for the appropriate cue words. Then you ought to focus on your reader. Your reader will observe all details throughout the prism of your ideology. Cause and effect essays are written to supply an explanation of the way in which an action causes a result. The conclusion ought to be a construction made from the last few paragraphs. Get ready to apply sequential, spatial, topical, and several other patterns to earn your story interesting and detailed. Otherwise, the consequences could be much more severe. The Advantages of Expository Essay Samples College Our writing service is the very best on the marketplace. Before you commence writing, it is recommended to look at the expectations and needs of the readers. If you still find it difficu lt to work on your expository essay, speak to our on-line writing team made from professional writers with 10 or more decades of experience to receive your own personal academic lifebuoy! The majority of the moment, expository essays are presented by offering a wide range of topics and approaches to bring up the idea. In an expository essay, you're attempting to spell out how something works or why you think that it's a great idea. You should find the proper resources for your essay and patience when finding the most suitable inspiration to write. An essay is merely a string of thoughts which were put in order to create a coherent idea. If you're going to compose an expository essay, be ready to devote much time hitting books. Take a peek at anexpository essay outlineto help you begin, or consider utilizing a writing toolthat can steer you through the introduction of a high excellent essay. Nevertheless, it's wise to be aware of what makes an exemplary expository paper before you embark on the writing process. Then the next step is going to be to find out more about the expository essay structure. It is possible to always take a look at expository essay examples and have a better comprehension of how the entire writing process is about. The Nuiances of Expository Essay Samples College If you would like your expository essay to receive high grades and grab interest of the audience, you always need to opt for the topic you enjoy. With FreeEssayHelp you'll find hundreds of Expository essay topics in a matter of many seconds. As soon as you have the subject in mind, you're prepared to begin planning out your essay. Pick an Essay Topic Your topic could possibly be assigned, but if you've got an opportunity to select your own, there are a couple things to remember. Make certain you understand your topic. Locate the trustworthy information for the essay topic you are likely to work on. Second, your topic ought to be fairly narrow. Needless to say, this issue of an essay is distinguished based on the students' age.

Essay Topics For 7th Graders

Essay Topics For 7th GradersEssay topics for 7th graders can be very difficult to come up with. Often times the answers to your question come in the form of conversations with your students, or indeed a google search. Once you start looking around you will see that many essays are being written on issues such as same sex marriage, transgenderism, and gender fluidity.The first step towards writing great essay topics for 7th graders is to know the subject matter well. This is true no matter what the topic is, as this is what will make it successful in the form that will be given to your students.After you have a list of topics, then it is time to look for good essay topics. Although many students think that they know all there is to know about a topic, that simply is not the case. Asking your students the right questions can reveal information that is more complex than most students think.One of the best ways to find essay topics for 7th graders is to use an online research tool. There are many sites online that provide resources for students on topics of interest. These topics may include problems in identity, the experiences of a child with autism, personal experiences related to the struggles for transgender people, or aspects of education. Once you know which topics relate to your students, the next step is to write the essay in a way that makes it relevant to the topic.A good essay will cover all the aspects of the topic that will relate to your students. From the beginning to the end, a student will see the common themes of the essay. This will make the project easier to complete.If you need to get down to the basics of the topic, you can use the information found online. Rather than go back to school, you can use the information provided by sites like Google to narrow your search and learn about the topic. You can use these articles to write a compelling essay that explains the basic ideas in an easy to understand manner.The use of experts on the topic is also a good idea for essay topics for 7th graders. Students can ask a friend who is familiar with the topic or even a person on the other side of the fence. In fact, the use of testimonials can be a helpful tool in helping to build your essay. For example, if you have a friend who is also gay, then ask them for their opinion on an essay topic that pertains to gay issues.This method will work well when you are unsure about a common topic. Students will be able to ask their friends or acquaintances about the topic in order to learn more about it. Using the resource provided by these individuals will make the process easier for you.

What Is The Term For Shipping Papers Carried On Marine Vessels?

What Is The Term For Shipping Papers Carried On Marine Vessels?What is the term for shipping papers carried on marine vessels? A major problem encountered by most commercial operators of ships is the need to carry in one place everything that may be needed during a voyage.However, there are situations when you may need to remove the paper from your cargo even before you have the opportunity to use it. In this case, it is imperative that you can keep the documents away from the reach of either law enforcement personnel or military personnel.It is highly recommended that you must always keep all cargo at the port of departure and arrival so that there will be less chances of any cargo being discovered by someone from the port authorities. Any time you get the chance to review your records, you should make sure that there is nothing that has not been properly marked. You must also make sure that all paperwork relating to your cargo will remain in the ship's logbook for as long as possib le.To do this, you need to locate the name of the paper, the location of the paper, and the country where the paper is registered. If you see that there is not a time stamp on the document, it may have been placed somewhere in transit. You must therefore erase the time stamp and mark the document with an 'X' to prevent anyone from later making use of it.In case the paper is not marked with an 'X', then you should give out the name of the country of origin and the port where the paper was registered. This will enable you to easily trace it and find out who owned it. It is best to mark the document with the origin, which will serve as a reference later on.There are two kinds of papers that can be found indifferent sizes: International paper and Domestic paper. It is advisable that you take International paper if you are shipping some heavy cargo and you intend to use it at the destination city and country. It is also advisable to make use of Domestic paper if you are shipping light go ods to a single city, but at the same time you will be transported across some long distances by the ship.The International paper is easily available from the Port Authorities, but there is no specific time when it is obtainable. Domestic paper is usually carried by the shipper directly from the manufacturer or from the warehouse. It is advisable that you must take both forms of papers separately and ensure that you can use both the papers at the destination city and country.

Sample Archaeology Essay Test Questions

Sample Archaeology Essay Test QuestionsThese sample Archaeology essay test questions are designed to test your ability to write properly and assess your knowledge of the subject. It is important to remember that these are not meant to be a substitute for actual assignments. They are designed to make sure that you do well on your sample essay test.If you don't get it right you will lose points, so make sure you give good grades to your sample essay. Some of the questions can be answered in a way that is not obvious to a layman, so if you get it wrong there's no need to be worried.Now these are not just written samples, some of these sample test questions can actually be used as examples to answer on your own. Try to follow what you are reading and see if you get it right or not. I am certain that most would agree that making mistakes is expected and it doesn't matter if they are errors at all.Another important point is that the sample Archaeology essay test questions here are meant to help you answer the problem. They are not saying that you must do something. You don't have to be a genius to answer them; you just have to be able to work within the parameters of your understanding of the subject.The questions are put up with this in mind and trying to guess what the question is asking for can actually work against you because you will tend to oversimplify the situation. The questions in the sample archaeology essay test questions are meant to help you identify the real problems and get your point across in a better way.It is also a good idea to take an online course, as many of the top universities offer these courses. This will give you a basic understanding of the subject and will help you create an outline of the history of the topic.This will also give you the opportunity to explore the written history of the subject and learn how it is being used in the present day. You may even use the book written by the top archaeologists to try to answer the test questi ons.While studying these sample question will make it much easier to understand the questions, it is important to answer them correctly. If you are in a slump with your job, the tests can help you see how to respond better and answer the questions properly.

Personnel Management and Organizational Behavior free essay sample

Strategies for Helping Managers In Organizations Personnel Management and Organizational Behavior Dr. Tassos Petrou February 20, 2007 Managerial Skills: Strategies for Helping Managers In Organizations Understanding Organizational Behavior (OB) presents countless challenges for managers in today’s changing society. Confronting these challenges accurately will assist managers in developing suitable environments for employees to execute occupational functions within their organization. Specifically, managers should possess the aptitude of solving the following questions: 1. How have the fields of psychology and sociology contributed to our understanding of OB? 2. How does globalization affect a manager’s people skills? 3. Why is it important to replace intuition with systematic study in our attempts to understand behavior with organizations? 4. What is â€Å"workforce diversity†? Comprehending and deciphering these questions should increase a manager’s competence within an organization. Contributions of Psychology and Sociology Psychology and Sociology have contributed to OB immensely. Numerous studies conducted formed analyses pertaining to employee psyche and social interactions within their perspective organization. We will write a custom essay sample on Personnel Management and Organizational Behavior or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Predominantly, the Hawthorne Studies conducted in the early 1920’s proved this statement. Testing Psychological and Social behaviors in various situations presented surprising results. The results of this study indicated a continuous rise in productivity, even under conditions that [would] produce worker fatigue and decrease output, and more positive attitudes toward work and greater social interaction among workers involved in the experiment (McQuarrie, 2005, p. 32) The inkling of modifying work structures and wages significantly affected employee Psychological and Social dispositions. How does globalization affect a manager’s people skills? Globalization shapes managerial skills in many facets. Moreover, managers will have to adapt culturally within their new environment. Although controversial, globalization can enhance an organization financially expanding into new markets. Managers must encircle the behavioral disciplines Psychology, Sociology, Social Psychology, Anthropology, and Political Science to cultivate people skills. Globalizing organizations must prepare managers to develop these skills. Ascertaining familiarity within the aforementioned behavioral disciplines will enhance the organization and affectionately breakdown cross-cultural barriers. Replacing Intuition with Systematic Study Sinclair Ashkanasy (2005) describe intuition as a non-sequential information-processing mode, which comprises both cognitive and affective elements and results in direct knowing without any use of conscious reasoning. Discordantly, systematic study bases causes and effects on scientific evidence examined through controlled conditions (Judge Robbins, 2007, p. 10). Systematic study as a primary method of understanding behavior is appropriate. Individual intuition perceived by exclusive entity is often flawed. Although distinctive impressions of â€Å"gut feelings† assist private decisions concerning behavior, using systematic study would provide foundation for understanding these behaviors. Anyone can focus on familiarity and skill; however, systematic provides analytical data, which focuses on assisting managers with understanding OB. Systematic study, merely compliments our intuition and provides tangible explanations in our endeavors comprehending behavior in organizations. Workforce Diversity Diversification among organizations is imperative. According to several scholarly journals, workforce diversity is an evolving concept. Although Judge Robbins (2007) define workforce diversity as heterogeneous organizations with respect to age, gender, race, ethnicity, sexual orientation and other diverse groups many organizations compose their own policies. The Hudson Institute produced a report in 1987 stating two broad approaches defining workforce diversity. The first approach encompasses a narrow view defining workforce diversity synonymously with Equal Employment Opportunity and Affirmative Action (as cited in Carrell, Mann Sigler, 2006, p. 5). The second, discusses behaviors were people are different (as cited in Carrell, Mann Sigler, 2006, p. 6). Both views can affect an organization; however, each approach welcomes an environment of workforce diversification. Undeniably, OB exhibits complicated dilemmas for managers to triumph within organizational structures. However, developing avenues for approaching multiple situations encountered builds strong managers and organizations. nderstanding principles of psychology and sociology helps managers understand why employees react differently in organizations.

Swisher Mower and Machine Company

Swisher Mower and Machine Company Executive Summary There are two or more alternatives that managers normally confront in various organizations. It is better to pursue an alternative that maximizes value and profit of the organization. This paper is set to discuss a problem that CEO and President of Swisher Mower and Machine Company face.Advertising We will write a custom essay sample on Swisher Mower and Machine Company specifically for you for only $16.05 $11/page Learn More The company is being approached by a major national retail merchandise chain with a proposal that mentions various terms and conditions for a business deal that targets the purchase of 8,200 units of private-label riding mowers on an annual basis. This paper will show why the acceptance of the new proposal may lead to a loss in the organization. Through extensive analysis, the researcher found out that SMC should be able to meet a break-even point of 12,822 units if the new proposal is accepted. Given that the sales of the company as regards to private-labeled riding mowers amount to 40%, it would be risky to accept the proposal since SMC is likely to lose sales via other channels such as wholesale distribution and direct-to-dealer sales. However, if the chains were to accept negotiation over the previous terms in order to reach the break-even point, it would be worth considering the proposal. Nevertheless, it is quite difficult for the chain to accept negotiation given that there are other competitive manufacturers in the industry. Given the current terms, which interfere with the SMC advertisement and promotion, the management of SMC will not consider the proposal. Therefore, SMC should continue advertising and promoting in order to recruit new dealers. This would expand its market share. Problem Statement Swisher Mower and Machine Company began its operations in 1950s. The company deals with a number of products that are concerned with agricultural production and environmental cleaning. Manufa cturing of the best mowers in the lawn and garden equipments industry helped the company gain popularity in the US and in other foreign countries. Max Swisher had been the company’s President Chief Executive Officer for over thirty years. However, after growing old, Mr. Max stepped down to allow his son Mr. Wayne Swisher to manage the company as the CEO and the President. With three years experience in the sales and marketing department, Mr. Wayne was expected to utilize the MBA skills to manage the company in the most effective way.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More In early 1996, Mr. Wayne received a proposal from a major national retail merchandise chain inquiring about a private-brand distribution arrangement for SMC’s riding mowers. This is the first proposal Mr. Wayne encountered as the president and the CEO of Swisher Mower and Machine Company. T he administrator thought about the proposal as an opportunity that required keen consideration. This is because the sales of SMC riding mower had stagnated for several years. Nevertheless, Mr. Wayne and his associates had to scrutinize details concerning the proposal since it meant that SMC would change its current distribution practices. This was a challenge for Wayne and the management. Although the company expected high sales from this new deal, Mr. Wayne wondered whether the current distribution channels would be negatively affected. Presently, the firm issues its lawn mowers through farmhouse stores, lawn and garden supplies, home centers, and hardware stores situated in reserve areas. From the company’s financial information, it is evident that three quarters of the SMC sales are made in nonmetropolitan areas. SMC sales its Ride King Mower either directly to dealers or through wholesale distributors who later distribute the equipment to various independent dealers. On t he other hand, the new proposal has come with new terms and conditions that Mr. Wayne considers to be worthy of his consideration. Apart from asking for a sample of 700 standard riding mowers at the beginning of the year 1997, the national retail merchandise chain expects to make an annual order of about 8,200 units. However, the deal appears quite different from the normal business deals the company had with other private-label institutions. The retail merchandise chain needs to purchase a standard mower at 95% of the market price quoted by SMC. Unlike other business deals, this retail merchandise chain did not need any seasonal or promotional discounts but guaranteed low price. In addition, the chain promised to pay for all freight charges. The chain did not want the title to be transferred to it until the goods were transferred from its regional warehouse to a particular company facility. After the chain had acquired the title, payment was provided in 45 following days. The compa ny agreed that for goods staying in the warehouse for more than two months, it would acquire the ownership title and payment would be made in 45 days.Advertising We will write a custom essay sample on Swisher Mower and Machine Company specifically for you for only $16.05 $11/page Learn More Apart from the title and payment, some changes would also be needed with regards to the appearance of the mower. This effort was focused on differentiating the mowers on the new deal from the Ride King. The changes included a unique seat and a specific color. All parts had also to be American-made or display an American name as the equipment producer. The chain suggested that it would supply all labels using its own brand name. However, the national retail merchandise chain did not propose any mechanical specifications for the mowers that were to be supplied. Other terms in this proposal include the need for the SMC warranty that was required for all parts of the mower. As a result, the chain needed reimbursement of $22 per hour, a cost that was associated with the warranty work. If this business deal was successful, a contract of two years was expected to be initiated after which it could be extended on an annual basis. Termination of any contract would only be validated following a six-month notice. A new price would be negotiated after two years were over. The proposal also clearly indicated that SMC could not mention any relationship existing between the chain and SMC in its advertising or promotion. SMC would be liable for personal injury resulting from the mower maintenance or usage. Situational Analysis Swisher Mower and Machine Company Currently Swisher Mower and Machine Company is utilizing outside suppliers for machine tool work, as well as subassembly. It produces 10,000 units of riding mowers every year on a working rate of 40 hours per week. However, the company currently rents both space and office from another firm. Since its incepti on early in 1950s, the company has continued to focus on customer needs. This has made the company remain customer-oriented meaning that it recognizes and offers goods as per the needs and the tastes of both dealers and end users. The former president and CEO of the company insisted that the company should always maintain a ‘small company image’. This has resulted over the years into great relationships between customers and company. As a result, loyalty has resulted into strong sales. Distribution and promotion The management of the company has always stated that 75% of all sales are made in nonmetropolitan areas. Wholesalers who represent the SMC are located across the country but they only supply products to farm dealers located in the southeastern and south central parts of the United States. While wholesalers account for 30% of sales, direct-to-dealer sales account for only 25% of the total sales. Private-label riding mower sales account for 40% of the total sales. Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The company produces Big Mow mowers for Mid-states that are located in Minneapolis and Wheat Belt, which are situated in Kansas City. In addition, the company has distribution arrangements with some companies in Europe and South Pacific that account for 5% of the company’s total sales. Company’s competitors and Industry This market comprised of 10 major competitors in 1995. The manufactures included American Yard Products, Ariens, Honda, John Deere, Kubota, MTD and Murray of Ohio. Others included Snapper, Toro and Garden Way. These manufactures normally sell their products in various lawn and garden stores and other special retailers. However, other manufactures such as MTD, Murray and American Yard Products sell their products to national merchandise chains. The 10 companies engage in production of riding mowers under national brand names. They also engage in private-label production. Companies in this industry produce both nationally branded riding mowers and private labels for mass merchandisers such as Sears, Wal-Mart, and K-mart, as well as home centers such as Lowe’s and Home Depot. They also sell the combination of hardware chains such as True Value Hardware. It has been confirmed that private-label riding mowers has led to high volume sales in the market. and it constitutes about 65% to 75% of sales in the industry. The major competitors in the industry produce mowers at different prices. The prices also vary according to the different retail outlets in the country. The national retail merchandise chain accounts for 24% of the total industry sales. Outdoor power equipment or farm equipment supply stores account for 22% of the industry total sales while Lawn/Garden stores account for 19% of the total sales. On the other hand, Discount department stores account for 13%, Home centers account for 10%, while the Hardware stores account for 2% of the total industry sales. Other distributors account for 10% of the total industry sales. F rom the industry statistics, it is clear that the riding mower unit in terms of volume of sales is cyclical. In 1974, the volume of sales was 1,020,000 units. In the following year that is, 1975, the units sold in the industry dropped to 640,000 units. This was due to the decline in the US economy. In 1979, the units rose to the highest of 858 units while it fell to 620 units in 1981 due to poor economic conditions. The lawn mower industry is seasonal since one third of the riding mowers sales occur in March, April and May while half of the sales occur between January and April. Analysis proposal opportunity and other Alternatives The decision regarding the proposal will mainly depend on the situation of the company and the industry where the company will be competing. The proposal will be analyzed in accordance with the internal and external environment. According to Wayne, it is true that the proposal needs a rigorous and extensive scrutiny to determine whether the proposal is wor th being embraced by the company. The proposal will give SMC an opportunity to expand its level of production. The company stands a chance to benefit from the expanded distribution in the metropolitan areas. The company had extensive distribution in the nonmetropolitan regions. There is a high chance for the company to get the opportunity to sell trail mower. However, the plan for production is underway. However, there are also other negative factors associated with the acceptance of the new proposal. According to the company, SMC had never experienced liability claims associated with the maintenance and use of its mowers. Since the chain had suggested that SMC would be liable for injury resulting from the maintenance and use of the mowers, there is a high likelihood that SMC would be exposed to more liability claims. There is also a possibility that the price will increase by 4% if workers were paid overtime. The overtime will be required because of the increased level of productio n. Increased level of production would call for an additional 1% of the current manufacturing cost. The company is likely to lose 1% of the company’s profits. Other expenses that are expected to increase the costs by 1.5% include additional inventory insurance, additional wear and maintenance costs, pilferage and breakage, and county property tax. Other one-time costs would be associated with the increased production. This includes costs that are incurred while arranging for specific sources and materials that differ from those that were used in the previous production. Rearrangement of facilities that allow the new level of production will also reflect the new increased one-time costs. The one-time costs would range from $10,000 to $12,000. Since the new proposal reflects an additional 2,100 units, there is a high chance that the financing cost will increase. The financing costs are associated with the financing of mower inventories and account receivables. The prime rate of offering short-term funds is 7%. SMC obtains the short-term funds from the local banks at the rate of 9.5%, given that it obtains funds at 2.5% above the prime rate. Given that the chain would need 8,200 units on an annual basis, there is a chance that the already established lines of sales would be cannibalized by the new proposal. From the evaluation, it is likely that SMC will lose about 300 units of Ride King every year. The established SMC dealers would not welcome the new competition arising from the national retail chain dominance in the market. As a result, there is a likelihood that most dealers that associate with SMC will drop the SMC line. According to the proposal, there are aspects that can be negotiated while others cannot be negotiated. Aspects that are likely to be negotiated include the title transfer and the period of payment. However, other aspects are more likely to be fixed. These include the unit price indicated in the proposal. Moreover, the company would be approaching new companies in the market for the same deal. SMC has the advantage since it manufactures highly differentiated and established riding mowers. Other manufactures in the industry offer indistinguishable mowers. Although this is one of the attractive opportunities to consider, SMC should strike a balance between this opportunity and other existing and available alternatives at the market. The new proposal is more appealing because the private-brand distribution is to be made with a major national retail merchandise chain. This chain would offer various benefits to SMC. The negative impact arising from the acceptance of the new proposal includes a decrease in aggressive advertising that is intended to recruit new dealers, as well as helping existing ones. There is also a risk associated with the introduction of the new Tri-Max product under the Swisher’s name. The manufacture’s list price for a standard Ride King is $650. From the company’s financial statements, it has been confirmed that the company earns a gross profit of 15%. For the cost of goods sold, the cost for labor is about $100 while that for parts is $453. The company mowers are of high quality in the market considering that they are designed in a way to allow easy usage, as well as easy maintenance. It also stays for long without the need for replacement. The warranty lasts for one year. As in 1995, the Riding mowers accounted for 63.6% of the Swisher Merchandise Chain sales. However, the Riding mowers only accounted for 57.8% of the total gross profit incurred by the company. Unlike other companies in this industry, SMC is lucky since its current parts are interchangeable with parts that date back to 1956. The company is also lucky because its patent for zero-turning drive unit has expired. Due to this, the company has faced no competition in the market regarding the patent. This is because no company has acquired such patent in the market. Another brand that was p roduced by SMC is T-44. This trail mower has a cutting width of 44 inches. Nevertheless, when the unit is hitched to a riding lawn mower, the unit increases the cutting width by 44 inches. This unit is pulled behind by all-terrain vehicle. According to the financial statements released in1995, the T-44 units contributed to 8.2% of total sales and 13.2% of total gross profit. The self-propelled push mowers contributed 8.2% of the total sales experienced by SMC in the year 1995. These units did not contribute any amount to the gross profit of the company. The replacement parts contributed 20% of the company’s total sales. This is because there is little standardization among the mower parts that are produced in the industry. The replacement parts contributed 29% of the total gross profit of the company. Since 1996, the firm concentrated on widening its production by setting up a high-wheel string trimmer product, such as Trim-Max, a high-wheel walk behind product. The break-eve n point Breakeven point analysis for lawn mower considering its flagship product, Ride King Profit = (Sales Variable Expenses) Fixed Costs Sales = Variable Expenses + Fixed Costs + Profits To attain break-even point, profits must be equal to zero. Therefore, for one to get break-even point, the formula changes. Sales = Variable Expenses + Fixed Costs Fixed Costs Sales and administrative expenses = $264,700 Depreciation = $2,300 Total fixed costs per year = $267,000 Variable Costs per Unit Cost of goods sold (standardized mower price) = (85%*653) $555 Sales Price per Unit = $650 Volume in units for break-even point $650Q = $553Q + $264,000 $98Q = $267,000 Q =2725 If the company chooses to sale its flagship product that is, Ride King, it should sell 2,725 units to meet the break-even point. Given the company makes total annual sales of 4250 units, it will mean that annual sales associated with Private-label riding mower will be 40% of 4250 units. This is because the company’s financial reports point out that sales resulting from private-label riding mowers are only 40%. On average, the SMC sells 1700 units. This means that the company will not be able to meet the break-even point of 2725 units if it only ventures in selling private-labeled riding mowers. With the additional sales such as those associated with wholesalers and direct-to-dealers, SMC is able to reach the break-even point. This ensures that the company does not operate under a loss. Acceptance of the Proposal from the National Retail Merchandise Chain With the acceptance of the proposal, there will be changes in the variable and fixed costs. Changes The payment for overtime will be an additional cost that will reflect 4% in the price of the mower. Additional direct material costs could represent another 1% of the current manufacturer’s price. Additional overhead costs were estimated to be one percent. Other expenses that would be expected to increase the price by 1.5% include additio nal inventory insurance, additional wear and maintenance costs, pilferage and breakage, and county property tax. The chain expected SMC to reimburse it for labor costs resulting from warranty work at $22.00 per hour. The one-time costs would range from $ 10,000 to $12,000. Additional costs Variable costs Raw materials = 4% of manufacture’s price Overhead expenses =1% Other expenses= 1.5% Total increase in variable costs = (4%+1%+1.5%)*$650=42.25 Fixed costs Onetime costs= [(10,000+12,000)/2] =$11,000 Warranty work costs per week=$22*40hrs=880 Yearly warranty work= 880*52= $45,760 Total increase in fixed costs =$45,760+$11,000= $56,760 Total variable costs= 42.25+ 550 = $592.25 Total Fixed costs= $56,760 + $267,000= $323,760 The chain suggested that it would purchase at a discount of 5% of the market quoted price Sale price per unit = 95% of 650 = $617.50 Volume in units for break-even point $617.5Q = $592.25Q + $323,760 $25.25Q = $323,760 Q =12,822 From the calculation presen ted above, it is expected that SMC should be able to sell 12,822 units every year to avoid losses resulting from low level of production as well as low sales. The 12,822 units represent the number of private-label riding mowers that should be sold every year in order to meet the break-even point. Currently, the SMC private-label sales represent 40% of the total sales. Given the chain plans to order 8,200 units from SMC every year, it is apparent that the proposal is not worth accepting. However, freight charges and advertisement costs, which represent reduction in costs of operation, have not been incorporated in the calculation due to lack of accurate costs related to transportation and advertisement. Rational decision From the calculation made earlier in this paper, it is clear that after the acceptance of the proposal, SMC should reach a breakeven of 12,822 units. Considering that national retail merchandise will be making an annual order of 8,200 units, it would be prudent to un dertake a further analysis. The company does not clearly indicate its costs of advertising and promotion associated with 8,200 units. As it has been pointed out, it is apparent that the chain does not need any promotion or advertisement associated with products that would be shipped to its warehouses and stores. This means that there would be a reduction in costs associated with promotion and advertising if SMC accepts the proposal. Since the advertisement and promotional costs are not known, they were not incorporated in the calculation of reduced costs resulting from promotion and advertisements. Therefore, if these costs are known, there is a possibility that a breakeven would be below 8,200 units, which means it would be worth considering the proposal. Another aspect that still leaves some concerns of whether to accept the proposal includes the freight charges. The chain proposed that it would be able to pay all freight charges that were associated with shipping the products fro m SMC premises to the chain warehouses and stores. This shows a possibility of reducing the transportation costs. However, the information given does not indicate the exact amount that is associated with the transportation costs. Therefore, the transportation was not incorporated while calculating changes that might occur after accepting the proposal. This implies that there could be a reduction in variable costs if transportation costs were incorporated into the calculation after the acceptance of the proposal. As a result, the breakeven point would decline below the annual order of 8,200 units. At such point, it would be prudent to accept the proposal given that the chain will be ordering 8,200 units of mowers every year. Otherwise, with the current situation, the proposal should not be accepted. The proposal might thwart SMC’s efforts to expand its share in the market through advertisement and promotion. Implementation and evaluation The private-label represents the highes t sales of the Swisher Mower and Machine Company. However, an interest to pursue the opportunity presented by a national retail merchandise chain would lead to losses. The company should continue with the current channels of distribution. The company should incur costs with an aim of expanding its market share. The company should also find new partnerships at the global level in order to increase its international sales from 5% to over 20% in the next two years. Selling of its products through known chains at the global level would enable it to gain an international presence that would further lead to more sales in the near future. In addition, it should increase the number of retail outlets it has throughout the country to increase the sales resulting from the direct-to-dealer sales. Direct-to-dealer sales should increase in accordance with sales through wholesalers. Direct-to-dealer sales would allow the firm to enhance the design of the mower in accordance with the taste and pref erence of the final user. Wholesalers will help the firm expand its operations. Given that wholesalers are purchasing the Ride King at the market price of $650, and the cost of goods amount to $552, the company is assured that fewer sales would lead to break-even point. If increase in the cost of advertisements leads to increased market share by 20% in the next two years, the company should specialize in such private-label riding mowers. This will be in anticipation of increased volume of production that would be able to meet the break-even point.