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In this context, favorable is used for a variance that increases net income Therfore, this is either an increase in sales revenue or a reduction in costs Unfavorable is used for a variance that decreases net income and, therefore, it is either a reduction in sales revenue or an increase in costs The words favorable and unfavorable should not be equated with good or bad, respectively Indeed, there may be situations in which an unfavorable variance reflects a positive situation, such as a cost increase that is labeled as unfavorable even though it is caused entirely by an increase in sales revenue that automatically necessitates an increase in costs For example, to produce more food sales without changing prices, there will normally have to be an increase in food sold and, therefore, an increase in food used.

Therefore although a transcoding module is part of the architecture for convenience, the author should make use of authoring tools to ensure that the quality of each version is appropriate As illustrated in Figure 76, the images can be scaled, cropped, and/or qualityreduced versions of a reference image The content may also be in different format and modalities that could alternatively be chosen: video, image, audio clip, or text The author is expected to create many versions of the content to address the wide range of capabilities of terminals and networks with respect to resolution, bit rate, color capability, and other properties The more versions the author creates, the better the granularity of the content This is important since higher granularity helps terminals receiving better content For instance, consider a terminal supporting images at a maximum resolution of 256 256 pixels.

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18.3.2.4 Global Synchronization. GS is the implementation of the synchronous protocol S-MAC proposed in [6]. It tries to synchronize all devices in the networks by transmitting a SYNC frame. A SYNC is a command frame broadcasted with a schedule information like a beacon. The difference is that the SYNC is not transmitted at every wakeup interval and CSMA/CA is used when it is transmitted. Therefore, it is free from the continuous collision problem. However, a longer time than the time for a beacon should be reserved to receive the SYNC. Figure 18.7 presents an example of time lines of GS. The time line of GS is divided into wakeup intervals. Each wakeup interval is started from a short active duration and followed by a long inactive duration. The active duration is divided into two time spaces. The rst time space is for a SYNC, and the second time space is for a request to send (RTS). When a device transmits a SYNC in the active duration, other devices adjust their clocks.

In such a case, as long as the cost increase is in proportion to the sales revenue increase, the food cost percentage remains as budgeted, the unfavorable dollar food cost increase would be perfectly normal and acceptable Thus, the word unfavorable should not necessarily be interpreted as having a negative connotation That judgment cannot be made until the cause of the change has been investigated..

If the author created only 100 100 and 400 400 image versions, then the terminal will have to retrieve the 100 100 image, which is quite small for what it can offer On the other hand, if the versions include 100 100, 200 200, 300 300, and 400 400, this increased granularity allows the terminal to select a 200 200 version making a better usage of its capabilities and increasing user experience Unfortunately, this can increase the author s effort and the storage requirement 7424 Advantages and Drawbacks of Content Selection Content selection offers many advantages, including Selecting a media version that is typically signi cantly less processingintensive than transcoding Increased usability by allowing users, through content adaptation, to access content that they would otherwise not be able to .

Once the author has created all the versions, the selection process can be made automatic; a server can perform the task without human supervision The content author/provided has validated the quality of delivered content; they are therefore always usable Solves legal issues raised by on-the- y transcoding..

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