Chapter 12 Forecasting Operations Management - 6th Edition Roberta Russell & Bernard W. Taylor, III Copyright 2009 John Wiley & Sons, Inc. Beni Asllani University of Tennessee at Chattanooga ่ ้นักศึกษา Lecture Outline : เพือให เข ้าใจหัวข ้อต่อไปนี ้ Strategic Role of Forecasting in Supply Chain Management Components of Forecasting Demand Time Series Methods Forecast Accuracy Time Series Forecasting Using Excel Regression Methods Copyright 2009 John Wiley & Sons, Inc. 12-2 Forecasting : การพยากรณ์ Predicting the future :ทานาย อนาคต Qualitative forecast methods : วิธเี ชิงคุณภาพ subjective Quantitative forecast methods : วิธเี ชิงปริมาณ based on mathematical formulas Copyright 2009 John Wiley & Sons, Inc. 12-3 Forecasting and Supply Chain Management Accurate forecasting determines how much inventory a company must keep at various points along its supply chain Continuous replenishment supplier and customer share continuously updated data typically managed by the supplier reduces inventory for the company speeds customer delivery Variations of continuous replenishment quick response JIT (just-in-time) VMI (vendor-managed inventory) stockless inventory Copyright 2009 John Wiley & Sons, Inc. 12-4 Forecasting Quality Management Accurately forecasting customer demand is a key to providing good quality service Strategic Planning Successful strategic planning requires accurate forecasts of future products and markets Copyright 2009 John Wiley & Sons, Inc. 12-5 Types of Forecasting Methods : ชนิ ดของวิธก ี ารพยากรณ์ ้ Depend on : จะเลือกชนิ ดใดขึนอยู ่กบั time frame :ระบบเวลาในการพยากรณ์ demand behavior : ลักษณะความ ต ้องการ causes of behavior : สาเหตุของความ ต ้องการ Copyright 2009 John Wiley & Sons, Inc. 12-6 Time Frame : ระยะเวลา Indicates how far into the future is forecast ้ กับระยะ Short- to mid-range forecast :ระยะสัน กลาง typically encompasses the immediate future daily up to two years : ประจาวัน จนถึง 2 ปี Long-range forecast : ระยะยาว usually encompasses a period of time longer than two years : มากกว่า 2 ปี Copyright 2009 John Wiley & Sons, Inc. 12-7 Demand Behavior : พฤติกรรมของ ความต ้องการ Trend : แนวโน้ม a gradual, long-term up or down movement of demand Random variations : ความแปรปรวนโดยสุ่ม movements in demand that do not follow a pattern an up-and-down repetitive movement in demand an up-and-down repetitive movement in demand occurring periodically Cycle : วัฏจักร Seasonal pattern : ฤดูกาล Copyright 2009 John Wiley & Sons, Inc. 12-8 Demand Demand Forms of Forecast Movement Random movement Time (b) Cycle Demand Demand Time (a) Trend Time (c) Seasonal pattern Copyright 2009 John Wiley & Sons, Inc. Time (d) Trend with seasonal pattern 12-9 Forecasting Methods : วิธก ี าร พยากรณ์ Time series : อนุ กรมเวลา statistical techniques that use historical demand data to predict future demand : ใช ้ข ้อมูลในอดีตมาทานายความ ต ้องการในอนาคต Regression methods : วิธก ี ารถดถอย attempt to develop a mathematical relationship between demand and factors that cause its behavior Qualitative : วิธเี ชิงคุณภาพ use management judgment, expertise, and opinion to predict future demand : ใช ้ประสบการณ์ และความไตร่ตรองใน การพยากรณ์ Copyright 2009 John Wiley & Sons, Inc. 12-10 Qualitative Methods : วิธเี ชิง คุณภาพ Management, marketing, purchasing, and engineering are sources for internal qualitative forecasts: ใช ้ข ้อมูลทางการบริหาร การตลาด การจัดซือ้ และการวิศวกรรม มาทานาย Delphi method : วิธเี ดลฟาย involves soliciting forecasts about technological advances from experts : ่ รวมกลุม ่ ระดมความคิดจากผูเ้ ชียวชาญ Copyright 2009 John Wiley & Sons, Inc. 12-11 Forecasting Process 1. Identify the purpose of forecast 2. Collect historical data 3. Plot data and identify patterns 6. Check forecast accuracy with one or more measures 5. Develop/compute forecast for period of historical data 4. Select a forecast model that seems appropriate for data 7. Is accuracy of forecast acceptable? No 8b. Select new forecast model or adjust parameters of existing model Yes 8a. Forecast over planning horizon 9. Adjust forecast based on additional qualitative information and insight Copyright 2009 John Wiley & Sons, Inc. 10. Monitor results and measure forecast accuracy 12-12 Time Series : อนุ กรมเวลา Assume that what has occurred in the past will ่ ่ continue to occur in the future : สมมติวา่ สิงที ้ ้ เกิดขึนในอดี ตจะยังคงเกิดขึนในอนาคต Relate the forecast to only one factor - time Include :วิธก ี ารมีดงั นี ้ moving average exponential smoothing linear trend line Copyright 2009 John Wiley & Sons, Inc. 12-13 Moving Average : ค่าเฉลีย่ ่ ่ เคลือนที Naive forecast demand in current period is used as next period’s ่ ดจิงในปัจจุบน forecast :ใช ้ข ้อมูลทีเกิ ั เป็ นค่าทานายในช่วง ถัดไป Simple moving average uses average demand for a fixed sequence of ่ าหนด periods : ใช ้ค่าความต ้องการจากช่วงเวลาทีก stable demand with no pronounced behavioral patterns Weighted moving average weights are assigned to most recent data : มีการ ่ กาหนดน้าหนักให ้กับข ้อมูลทีใหม่ ทสุ ี่ ด Copyright 2009 John Wiley & Sons, Inc. 12-14 Moving Average: Naïve Approach MONTH Jan Feb Mar Apr May June July Aug Sept Oct Nov ORDERS PER MONTH 120 90 100 75 110 50 75 130 110 90 - Copyright 2009 John Wiley & Sons, Inc. FORECAST 120 90 100 75 110 50 75 130 110 90 12-15 Simple Moving Average n Di i=1 MAn = n where n = number of periods in the moving average: ่ หา ช่วงเวลาทีใช้ ่ ค่าเฉลีย Di = demand in period i : ความต้องการในช่วงที ่ i Copyright 2009 John Wiley & Sons, Inc. 12-16 3-month Simple Moving Average 3 MONTH Jan Feb Mar Apr May June July Aug Sept Oct Nov ORDERS PER MONTH Di i=1 MOVING AVERAGE 120 90 100 75 110 50 75 130 110 90 - Copyright 2009 John Wiley & Sons, Inc. – – – 103.3 88.3 95.0 78.3 78.3 85.0 105.0 110.0 MA3 = = 3 90 + 110 + 130 3 = 110 orders for Nov 12-17 5-month Simple Moving Average MONTH Jan Feb Mar Apr May June July Aug Sept Oct Nov ORDERS PER MONTH MOVING AVERAGE 120 90 100 75 110 50 75 130 110 90 - Copyright 2009 John Wiley & Sons, Inc. – – – – – 99.0 85.0 82.0 88.0 95.0 91.0 5 Di i=1 MA5 = = 5 90 + 110 + 130+75+50 5 = 91 orders for Nov 12-18 Smoothing Effects 150 – 5-month 125 – Orders 100 – 75 – 50 – 3-month Actual 25 – 0– | Jan | Feb | Mar | | Apr May | | June July | | Aug Sept | Oct | Nov Month Copyright 2009 John Wiley & Sons, Inc. 12-19 Weighted Moving Average n Adjusts moving average method to more closely reflect data fluctuations : แสดงให ้เห็น ความผันผวน WMAn = Wi Di i=1 where Copyright 2009 John Wiley & Sons, Inc. Wi = the weight for period i, between 0 and 100 percent Wi = 1.00 12-20 Weighted Moving Average Example MONTH WEIGHT DATA 17% 33% 50% 130 110 90 August September October 3 November Forecast WMA3 = Wi Di i=1 = (0.50)(90) + (0.33)(110) + (0.17)(130) = 103.4 orders Copyright 2009 John Wiley & Sons, Inc. 12-21 Exponential Smoothing :การปร ับ เรียบแบบเอ็กซ ์โปรเนนเชียล Averaging method : วิธแี บบเฉลีย่ Weights most recent data more strongly : ให ้ ้ นาหนั กมากกับข ้อมูลใหม่สด ุ Reacts more to recent changes : ตอบสนองการ ่ เปลียนแปลงได ้เร็วกว่า Widely used, accurate method : แม่นยาสูง Copyright 2009 John Wiley & Sons, Inc. 12-22 Exponential Smoothing (cont.) Ft +1 = Dt + (1 - )Ft where: Ft +1 = forecast for next period : ค่าพยากรณ์ ในช่วงถัดไป Dt = actual demand for present period: ความต ้องการจริงในปัจจุบน ั Ft = previously determined forecast for ่ านมา present period : ค่าพยากรณ์ในช่วงทีผ่ = weighting factor, smoothing constant : Copyright 2009 John Wiley & Sons, Inc. 12-23 Effect of Smoothing Constant 0.0 1.0 If = 0.20, then Ft +1 = 0.20 Dt + 0.80 Ft If = 0, then Ft +1 = 0 Dt + 1 Ft = Ft Forecast does not reflect recent data If = 1, then Ft +1 = 1 Dt + 0 Ft = Dt Forecast based only on most recent data Copyright 2009 John Wiley & Sons, Inc. 12-24 Exponential Smoothing (α=0.30) PERIOD MONTH DEMAND 1 2 3 4 5 6 7 8 9 10 11 12 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 37 40 41 37 45 50 43 47 56 52 55 54 Copyright 2009 John Wiley & Sons, Inc. F2 = D1 + (1 - )F1 = (0.30)(37) + (0.70)(37) = 37 F3 = D2 + (1 - )F2 เท่ากับ D1 = (0.30)(40) + (0.70)(37) = 37.9 F13 = D12 + (1 - )F12 = (0.30)(54) + (0.70)(50.84) = 51.79 12-25 Exponential Smoothing (cont.) PERIOD MONTH DEMAND 1 2 3 4 5 6 7 8 9 10 11 12 13 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan 37 40 41 37 45 50 43 47 56 52 55 54 – Copyright 2009 John Wiley & Sons, Inc. FORECAST, Ft + 1 ( = 0.3) ( = 0.5) – 37.00 37.90 38.83 38.28 40.29 43.20 43.14 44.30 47.81 49.06 50.84 51.79 – 37.00 38.50 39.75 38.37 41.68 45.84 44.42 45.71 50.85 51.42 53.21 53.61 12-26 Exponential Smoothing (cont.) 70 – 60 – = 0.50 Actual Orders 50 – 40 – = 0.30 30 – 20 – 10 – 0– | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 Month Copyright 2009 John Wiley & Sons, Inc. 12-27 Adjusted Exponential Smoothing : การ ปร ับค่าแบบ Exponential Smoothing โยมี แนวโน้ม AFt +1 = Ft +1 + Tt +1 where แนวโน้ม T = an exponentially smoothed trend factor : ปัจจัย Tt +1 = (Ft +1 - Ft) + (1 - ) Tt where แนวโน้ม Tt = the last period trend factor ่ าหร ับ = a smoothing constant for trend : ค่าคงทีส Copyright 2009 John Wiley & Sons, Inc. 12-28 Adjusted Exponential Smoothing (β=0.30) PERIOD MONTH DEMAND 1 2 3 4 5 6 7 8 9 10 11 12 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 37 40 41 37 45 50 43 47 56 52 55 54 T3 = (F3 - F2) + (1 - ) T2 = (0.30)(38.5 - 37.0) + (0.70)(0) = 0.45 AF3 = F3 + T3 = 38.5 + 0.45 = 38.95 T13 = (F13 - F12) + (1 - ) T12 = (0.30)(53.61 - 53.21) + (0.70)(1.77) = 1.36 AF13 = F13 + T13 = 53.61 + 1.36 = 54.97 Copyright 2009 John Wiley & Sons, Inc. 12-29 Adjusted Exponential Smoothing: Example PERIOD MONTH DEMAND FORECAST Ft +1 1 2 3 4 5 6 7 8 9 10 11 12 13 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan 37 40 41 37 45 50 43 47 56 52 55 54 – 37.00 37.00 38.50 39.75 38.37 38.37 45.84 44.42 45.71 50.85 51.42 53.21 53.61 Copyright 2009 John Wiley & Sons, Inc. TREND Tt +1 ADJUSTED FORECAST AFt +1 – 0.00 0.45 0.69 0.07 0.07 1.97 0.95 1.05 2.28 1.76 1.77 1.36 – 37.00 38.95 40.44 38.44 38.44 47.82 45.37 46.76 58.13 53.19 54.98 54.96 12-30 Adjusted Exponential Smoothing Forecasts 70 – Adjusted forecast ( = 0.30) 60 – Actual Demand 50 – 40 – Forecast ( = 0.50) 30 – 20 – 10 – 0– | 1 | 2 | 3 | 4 | 5 Copyright 2009 John Wiley & Sons, Inc. | | 6 7 Period | 8 | 9 | 10 | 11 | 12 | 13 12-31 Linear Trend Line y = a + bx where a = intercept b = slope of the line x = time period y = forecast for demand for period x xy - nxy b = x2 - nx2 a = y-bx where n = number of periods x x = = mean of the x values n y y = n = mean of the y values Copyright 2009 John Wiley & Sons, Inc. 12-32 Least Squares Example x(PERIOD) y(DEMAND) xy x2 1 2 3 4 5 6 7 8 9 10 11 12 73 40 41 37 45 50 43 47 56 52 55 54 37 80 123 148 225 300 301 376 504 520 605 648 1 4 9 16 25 36 49 64 81 100 121 144 78 557 3867 650 Copyright 2009 John Wiley & Sons, Inc. 12-33 Least Squares Example (cont.) 78 x = = 6.5 12 557 y = = 46.42 12 xy - nxy b = = 2 2 x - nx 3867 - (12)(6.5)(46.42) =1.72 2 650 - 12(6.5) a = y - bx = 46.42 - (1.72)(6.5) = 35.2 Copyright 2009 John Wiley & Sons, Inc. 12-34 Linear trend line y = 35.2 + 1.72x Forecast for period 13 y = 35.2 + 1.72(13) = 57.56 units 70 – 60 – Actual Demand 50 – 40 – Linear trend line 30 – 20 – 10 – | 1 | 2 | 3 | 4 | 5 0– Copyright 2009 John Wiley & Sons, Inc. | | 6 7 Period | 8 | 9 | 10 | 11 | 12 | 13 12-35 Seasonal Adjustments Repetitive increase/ decrease in demand : ่ น/ลดลง ้ ้ ความต ้องการเพิมขึ เป็ นแบบซาๆเดิ ม Use seasonal factor to adjust forecast Seasonal factor = Si = Copyright 2009 John Wiley & Sons, Inc. Di D 12-36 Seasonal Adjustment (cont.) YEAR 2002 2003 2004 Total DEMAND (1000’S PER QUARTER) 1 2 3 4 Total 12.6 14.1 15.3 42.0 8.6 10.3 10.6 29.5 6.3 7.5 8.1 21.9 17.5 18.2 19.6 55.3 45.0 50.1 53.6 148.7 D1 42.0 S1 = = = 0.28 D 148.7 D3 21.9 S3 = = = 0.15 D 148.7 D2 29.5 S2 = = = 0.20 D 148.7 D4 55.3 S4 = = = 0.37 D 148.7 Copyright 2009 John Wiley & Sons, Inc. 12-37 Seasonal Adjustment (cont.) กาหนดให ้สมการเส ้นตรงของปี 2005 For 2005 เป็ นดังนี ้ y = 40.97 + 4.30x = 40.97 + 4.30(4) = 58.17 SF1 = (S1) (F5) = (0.28)(58.17) = 16.28 SF2 = (S2) (F5) = (0.20)(58.17) = 11.63 SF3 = (S3) (F5) = (0.15)(58.17) = 8.73 SF4 = (S4) (F5) = (0.37)(58.17) = 21.53 Copyright 2009 John Wiley & Sons, Inc. 12-38 Forecast Accuracy Forecast error difference between forecast and actual demand MAD MAPD mean absolute deviation mean absolute percent deviation Cumulative error Average error or bias Copyright 2009 John Wiley & Sons, Inc. 12-39 Mean Absolute Deviation (MAD) Dt - Ft MAD = n where t = period number Dt = demand in period t Ft = forecast for period t n = total number of periods = absolute value Copyright 2009 John Wiley & Sons, Inc. 12-40 MAD Example PERIOD 1 2 3 4 5 6 7 8 9 10 11 12 DEMAND, Dt 37 40 41 37 MAD 45 50 43 47 56 52 55 54 = = = Ft ( =0.3) (Dt - Ft) |Dt - Ft| 37.00 – 37.00 3.00 37.90 3.10 D t - Ft -1.83 38.83 n 38.28 6.72 40.29 9.69 53.39 43.20 -0.20 43.14 3.86 11 44.30 11.70 4.19 4.8547.81 49.06 5.94 50.84 3.15 – 3.00 3.10 1.83 6.72 9.69 0.20 3.86 11.70 4.19 5.94 3.15 49.31 53.39 557 Copyright 2009 John Wiley & Sons, Inc. 12-41 Other Accuracy Measures Mean absolute percent deviation (MAPD) |Dt - Ft| MAPD = Dt Cumulative error E = et Average error et E= n Copyright 2009 John Wiley & Sons, Inc. 12-42 Comparison of Forecasts FORECAST MAD MAPD E (E) Exponential smoothing (= 0.30) Exponential smoothing (= 0.50) Adjusted exponential smoothing (= 0.50, = 0.30) Linear trend line 4.85 4.04 3.81 9.6% 8.5% 7.5% 49.31 33.21 21.14 4.48 3.02 1.92 2.29 4.9% – – Copyright 2009 John Wiley & Sons, Inc. 12-43 Forecast Control Tracking signal monitors the forecast to see if it is biased high or low Tracking signal = (Dt - Ft) E = MAD MAD 1 MAD ≈ 0.8 б Control limits of 2 to 5 MADs are used most frequently Copyright 2009 John Wiley & Sons, Inc. 12-44 Tracking Signal Values PERIOD DEMAND Dt 1 2 3 4 5 6 7 8 9 10 11 12 37 40 41 37 45 50 43 47 56 52 55 54 FORECAST, Ft ERROR Dt - Ft E = (Dt - Ft) 37.00 – – 37.00 3.00 3.00 37.90 3.10 6.10 38.83 -1.83 4.27 38.28 6.72 for period 10.99 3 Tracking signal 40.29 9.69 20.68 43.20 -0.20 6.10 20.48 43.14 TS3 = 3.86 =24.34 2.00 3.05 44.30 11.70 36.04 47.81 4.19 40.23 49.06 5.94 46.17 50.84 3.15 49.32 Copyright 2009 John Wiley & Sons, Inc. MAD – 3.00 3.05 2.64 3.66 4.87 4.09 4.06 5.01 4.92 5.02 4.85 TRACKING SIGNAL – 1.00 2.00 1.62 3.00 4.25 5.01 6.00 7.19 8.18 9.20 10.17 12-45 Tracking Signal Plot Tracking signal (MAD) 3 – 2 – Exponential smoothing ( = 0.30) 1 – 0 – -1 – -2 – Linear trend line -3 – | 0 | 1 | 2 | 3 | 4 | 5 Copyright 2009 John Wiley & Sons, Inc. | 6 Period | 7 | 8 | 9 | 10 | 11 | 12 12-46 Statistical Control Charts = (Dt - Ft)2 n-1 Using we can calculate statistical control limits for the forecast error Control limits are typically set at 3 Copyright 2009 John Wiley & Sons, Inc. 12-47 Statistical Control Charts 18.39 – UCL = +3 12.24 – Errors 6.12 – 0– -6.12 – -12.24 – -18.39 – | 0 LCL = -3 | 1 | 2 | 3 | 4 | 5 Copyright 2009 John Wiley & Sons, Inc. | 6 Period | 7 | 8 | 9 | 10 | 11 | 12 12-48 Time Series Forecasting using Excel Excel can be used to develop forecasts: Moving average Exponential smoothing Adjusted exponential smoothing Linear trend line Copyright 2009 John Wiley & Sons, Inc. 12-49 Exponentially Smoothed and Adjusted Exponentially Smoothed Forecasts Insert Exhibit 12.1 Copyright 2009 John Wiley & Sons, Inc. 12-50 Demand and exponentially smoothed forecast Insert Exhibit 12.2 Copyright 2009 John Wiley & Sons, Inc. 12-51 Data Analysis option Insert Exhibit 12.3 Insert Exhibit 12.4 Copyright 2009 John Wiley & Sons, Inc. 12-52 Computing a Forecast with Seasonal Adjustment Insert Exhibit 12.5 Copyright 2009 John Wiley & Sons, Inc. 12-53 OM Tools Insert Exhibit 12.6 Copyright 2009 John Wiley & Sons, Inc. 12-54 Regression Methods : วิธก ี าร ถดถอย Linear regression : ถดถอยแบบเส ้นตรง a mathematical technique that relates a dependent variable to an independent variable in the form of a linear equation Correlation : สหสัมพันธ ์ a measure of the strength of the relationship between independent and dependent variables Copyright 2009 John Wiley & Sons, Inc. 12-55 Linear Regression y = a + bx a = y-bx xy - nxy b = x2 - nx2 where a = intercept b = slope of the line x = mean of the x data n y y = n = mean of the y data x = Copyright 2009 John Wiley & Sons, Inc. 12-56 Linear Regression Example x (WINS) y (ATTENDANCE) xy x2 4 6 6 8 6 7 5 7 36.3 40.1 41.2 53.0 44.0 45.6 39.0 47.5 145.2 240.6 247.2 424.0 264.0 319.2 195.0 332.5 16 36 36 64 36 49 25 49 49 346.7 2167.7 311 Copyright 2009 John Wiley & Sons, Inc. 12-57 Linear Regression Example (cont.) 49 = 6.125 8 346.9 y= = 43.36 8 x= xy - nxy2 b= x2 - nx2 (2,167.7) - (8)(6.125)(43.36) = (311) - (8)(6.125)2 = 4.06 a = y - bx = 43.36 - (4.06)(6.125) = 18.46 Copyright 2009 John Wiley & Sons, Inc. 12-58 Linear Regression Example (cont.) Regression equation Attendance forecast for 7 wins y = 18.46 + 4.06x y = 18.46 + 4.06(7) = 46.88, or 46,880 60,000 – Attendance, y 50,000 – 40,000 – 30,000 – Linear regression line, y = 18.46 + 4.06x 20,000 – 10,000 – | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 Wins, x Copyright 2009 John Wiley & Sons, Inc. 12-59 Correlation and Coefficient of Determination Correlation, r : วัดระดับความสาคัญของตัวแปรว่า มากหรือน้อย Measure of strength of relationship Varies between -1.00 and +1.00 Coefficient of determination, r2 : เปอร ์เซนของ Percentage of variation in dependent variable resulting from changes in the independent variable ความแปรปรวนในตัวแปรตาม ยังเกิดจาการ Copyright 2009 John Wiley & Sons, Inc. 12-60 Computing Correlation r= n xy - x y [n x2 - ( x)2] [n y2 - ( y)2] (8)(2,167.7) - (49)(346.9) r= [(8)(311) - (49)2] [(8)(15,224.7) - (346.9)2] r = 0.947 Coefficient of determination r2 = (0.947)2 = 0.897 Copyright 2009 John Wiley & Sons, Inc. 12-61 Regression Analysis with Excel Insert Exhibit 12.7 Copyright 2009 John Wiley & Sons, Inc. 12-62 Regression Analysis with Excel (cont.) Insert Exhibit 12.8 &12.9 Copyright 2009 John Wiley & Sons, Inc. 12-63 Regression Analysis with Excel (cont.) Insert Exhibit 12.10 Copyright 2009 John Wiley & Sons, Inc. 12-64 Multiple Regression Study the relationship of demand to two or more independent variables y = 0 + 1x1 + 2x2 … + kxk where 0 = the intercept 1, … , k = parameters for the independent variables x1, … , xk = independent variables Copyright 2009 John Wiley & Sons, Inc. 12-65 Multiple Regression with Excel Insert Exhibit 12.11 Insert Exhibit 12.12 Copyright 2009 John Wiley & Sons, Inc. 12-66 Copyright 2009 John Wiley & Sons, Inc. All rights reserved. Reproduction or translation of this work beyond that permitted in section 117 of the 1976 United States Copyright Act without express permission of the copyright owner is unlawful. Request for further information should be addressed to the Permission Department, John Wiley & Sons, Inc. The purchaser may make back-up copies for his/her own use only and not for distribution or resale. The Publisher assumes no responsibility for errors, omissions, or damages caused by the use of these programs or from the use of the information herein. Copyright 2009 John Wiley & Sons, Inc. 12-67