Monday, December 30, 2019

Plagiarism The Blurred Line of Literature Essay examples

If anything is held to the highest value in any array of schools, it is a policy against plagiarism. Academics understand the severity that plagiarism can hold, especially since many of them tend to do it to each other. In 2005, Melissa Elias, who was at the time the President of the Madison School Board, gave a commencement speech that had several sections that were plagiarized from a speech Anna Quindlen, a Pulitzer Prize winner author, had given to Mount Holyoke in 1999. Kaavya Viswanathan, a Harvard University Sophomore, had published a book with several portions of copied from works of four different authors. Individuals held at high academic expectations committed both of these incidents, one being the president of a school and the†¦show more content†¦Vander Ark’s situational act of plagiarism, while it is most definitely wrong to reap the benefits from the work of someone else, displays how this form of plagiarism can be mostly innocent. Legitimately trying to pass off other’s pieces of work as you own is the worst kind of plagiarism. Schools drill the unethicality of plagiarism into children from the age they can write a paragraph to upper level college classes. If the misconduct of plagiarism is so ingrained into society one must wonder, why people still go through with the act. No one uses the old fashion technique of research in this age of technology; it is as simple as copying and pasting when using a computer, whereas with a book, one has to exert effort in rewriting the information. Plagiarism is especially appealing when under the pressure of a deadline, all one has to do is ‘google it,’ copy from the source, and hit submit without another thought. The act of copying and pasting is exactly what Quentin Rowan succumbed to, when an added deadline and high expectations became a part of his mystery novel, â€Å"Assassin of Secrets†. An article featured in The New Yorker ¸ â€Å"The Plagiarist’s Tale† by Lizzie Widdicombe, illustrates the extreme measures Rowan took in order to create a successful novel. The New Yorker quotes Rowan saying â€Å"†¦ rather than saying I couldn’tShow MoreRelatedEvidence Proof And Non Copyrightable Essay987 Words   |  4 Pages Amicus Arguments: No Substantial Similarities First, the brief explains that a successful copyright action entails two substantially similar works; then it proves that the songs at hand are not substantially similar. Id. While listening to â€Å"Blurred Lines† may remind you of â€Å"Got Give It Up,† they do not have similar melodies. Edwin F. McPherson, p. 7-8, Williams, Et. Al., v Gaye, Et Al., Case No. CV-13-06004-JAK (AGRx) (2016). In fact, the songs do not share one melodic phrase. Id. FurthermoreRead MorePlagiarism : A Fine Line Between Inspiration And Plagiarism2815 Words   |  12 PagesWhen it comes to artist’s muses there is a fine line between inspiration and plagiarism. If one tries to define the areas where art starts plagiarizing a body of work, they will most likely end up fighting in circles. It is difficult to constitute where plagiarizing begins and inspiration ends. Artists have been including copyrighted or trademarked work into their own pieces and then calling it their own for decades, possibly even longer. Nowadays artists from all ends of the world are basing theirRead MoreAssessing the Competencies of Telecommunication Companies15830 Words   |  63 P agesRelationship and Key Drivers of Perceived Service Quality 10 1.7.2 Relationship and Key Drivers of Perceived Network Quality 11 1.7.3 Relationship and Key Drivers of Customer Loyalty 12 1.8 Organization of Research Project 13 CHAPTER 2 - LITERATURE REVIEW 15 2.0 Introduction 15 2.1 Competitive Advantage and Strategy 15 2.2 Resources, Capabilities and Competences 17 2.3 Customer Satisfaction 19 2.4 Customer Service Quality 20 2.5 Network Service Quality 22 2.6 Customer LoyaltyRead MoreThe Relevance of Fair Use Doctrine in the Digital World6215 Words   |  25 Pagespermit to manipulate data, images, voice, make sampling and otherwise alter works by interactive techniques . The power of digital technology has transformed the way creators work and how authors and publishers deliver copyright works. It has blurred the lines between copying and reading, sale and reuse, performance and viewing a work . The digitization of works -which are broken down to 0s and 1s- affects the very notion of what constitutes a â€Å"copyright work†, as well as other key legal conceptsRead MoreHow to Write a Business Report Essay18530 Words   |  75 PagesCentury Figure 5.3: Direct and indirect report structures Source: Adapted from Anderson (1995, p. 118). 168 Cover The document may be secured in a folder or even professionally bound as a book. The line between ‘professional’ and ‘non-professional’ document production has been blurred in the past few years with the increased availability and sophistication of computer word processing packages. All but the briefest reports are likely to have a cover. It is not difï ¬ cult for a report writerRead More_x000C_Introduction to Statistics and Data Analysis355457 Words   |  1422 PagesNumerical Data 190 Activity 4.2 Airline Passenger Weights 190 Activity 4.3 Boxplot Shapes 190 Graphing Calculator Explorations 195 5 Summarizing Bivariate Data 5.1 Correlation 200 199 5.2 Linear Regression: Fitting a Line to Bivariate Data 210 5.3 Assessing the Fit of a Line 221 5.4 Nonlinear Relationships and Transformations 238 5.5 Logistic Regression (Optional) 255 5.6 Interpreting and Communicating the Results of Statistical Analyses 264 Activity 5.1 Exploring Correlation and Regression 267Read MoreLibrary Management204752 Words   |  820 Pages . . . . . . . . . 169 Centralization and Decentralization . . . . . . . . . . . . . . . 170 Unity of Command . . . . . . . . . . . . . . . . . . . . . . . . . . . 172 Span of Control . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 172 Line and Staff Positions . . . . . . . . . . . . . . . . . . . . . . . . 174 Coordination . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 176 Coordinating Mechanisms . . . . . . . . . . . . . . . . . . . . . . 177 Conclusion . . . . . .Read MoreOrganisational Theory230255 Words   |  922 Pagesimportant issue is developed by using examples of theory to illu strate the different components and uses of theory, especially with regard to how we undertake practical activities. The chapter then considers how organizations have been defined in the literature and discusses some of the pitfalls encountered in developing a definition. Having come to a working definition of organizations, the chapter then explores how organization theories operate to both explain and influence human behaviour in organizationalRead MoreCase Study148348 Words   |  594 PagesStrategy Experience simulation with guidance on the aims and objectives of the simulation, and instructions on how to set up simulation groups that enable you to monitor your student’s performance Also: the following instructor resources are available off-line: †¢ Instructor’s manual in hard copy, with CD containing PowerPoint slides and classic cases †¢ Video resources on DVD For more information, please contact your local Pearson Education sales representative or vis it www.pearsoned.co.uk/mystrategylab Read MoreFundamentals of Hrm263904 Words   |  1056 Pagestotal rewards Employee and labor relations Employment law History of HR and its role HR and globalization HR and mergers and acquisitions HR and organizational strategy Human resource information systems (HRIS) Measuring HR outcomes and the bottom line Occupational health, safety, and security Performance appraisal and feedback xv xvi Preface ââ€"   ââ€"   Recruiting and selection Workforce planning and talent management Content of the text has also been developed to provide a background in

Sunday, December 22, 2019

The University Of Nebraska At Omaha ( Uno ) - 1210 Words

For the last year and a half, I have had the privilege of studying Toxoplasma gondii (T. gondii), an apicomplexan parasite. This parasite infects an estimated 30-50% of adults worldwide, most of whom are unaware of their infection. Because it is a close cousin of Plasmodium falciparum, the cause of human malaria, it is also considered a model organism for malaria, a disease that claims the lives of over a million people a year. Thanks to this close relationship, a drug-like compound that has efficacy against one organism will likely have efficacy against the other as well. This research experience lead me to develop a great interest in biomedical research, prompting me to continue on in the same laboratory for my Master’s degree, which I†¦show more content†¦gondii in a forward genetic screen of a library of compounds, which was published in â€Å"Chemical Genetics of Plasmodium falciparum†. The portion of the project that my thesis involved was the random mut agenesis of parasites using the chemical mutagen ethyl methanesulfonate to generate a population of parasites that contained every possible mutation within their genome. Then drug pressure was applied to these populations to identify the KG3-resistant populations of parasites. The resistance of these parasites was assessed via their IC50. As a result of this project, I have learned a number of laboratory skills, including cell culture, genetic manipulation, compound preparation, and fluorescence-based IC50 assays. The overall project is ongoing, and is now a portion of my master’s thesis. The other major project of my undergraduate career was investigating the effects of testosterone on T. gondii growth both in vivo and in vitro. Preliminary data produced by our lab had shown testosterone to have an effect on T. gondii growth in vitro. This effect was not confirmed, thus we proposed an experiment to test the in vitro effects on a larger scale, allowing statistical significanc e to be established. If testosterone were to have an effect on the growth of the parasite, the options for treatment could be expanded through further scientific inquiry. For the in vitro portion of the study, much of my work was focused on a plaque assay. This is an assay that allows

Friday, December 13, 2019

The Hurt Man Free Essays

â€Å"The Hurt Man â€Å"is a short story written by Wendell Berry taking place in the late asses. The childhood memories of the man Mat Filter are described from a third person narrator whose omniscience is limited to Mat. The fact that the narrator is able to give away information regarding much later events such as â€Å"she would begin to matter to him a great deal in a dozen of years, and after that she would matter to him all his life â€Å"of course referring to Margaret; Mat’s coming wife gives the reader the opportunity to reflect on the current events with the future events in mind to each a greater understanding and later conclusion of the story. We will write a custom essay sample on The Hurt Man or any similar topic only for you Order Now â€Å"The Hurt Man â€Å"takes on a very traditional short story form. First the characters are described then the setting. After that the banalities and dangers of Port William are portrayed followed by a trigger to lead on the story in a dramatic order: a hurt man arrives bleeding at the house of the five year old narrator and his mother. At first the title of the story seems easily analyzable and one might think that the story it called â€Å"The Hurt Man† only because of the hurt man it among other things revolves around. But I live it could also be referring to changes in Mat and how his innocence is taken away when learning of pain through the mother’s care of the man. The setting of the story plays a decisive role as well. As stated initially, Mat grew up in a rather tumultuous and harsh setting where disputes were mostly settled out of court with violence; a town in which the â€Å"proof of mortality would be given in blood†. Here a noteworthy word â€Å"mortality â€Å"occurs for the first time in the story and almost from the beginning. The usage of the word mortality later becomes an essential part of the story and Port William. It is also told that the three deceased siblings of Mat are resting at the town’s graveyard and their headstones became an immortal proof of their tough and short life in Port William. The mother was a strong and seemingly independent woman. She was treated with respect from the friends of the hurt man first when she stopped them to ask them who they were and secondly when she delegated the different task in an attempt to save the hurt man. Even though she had previously lost 3 of her children at very young ages much like her present son she did not hesitate to let him experience the airdrops of life first handedly. After all such experiences are necessary when growing up especially at that age. Of course she was concerned about his wellbeing to a certain motherly degree also did she love him. So she kept an eye on him but also let him grew up like any other child. Especially on Saturdays did she watch out for him since the town had a tendency to turn additionally disorderly that day. So in contrast Mat’s mother is very similar to the mother of Creeps in â€Å"The Soldiers Home â€Å". Both of them want to protect their child but they don’t want their protection to be arced on them they would rather have their children experience hardships and progress in life. The fact that it is two completely different situations and ages their children are affected by is secondary. The important part is their motherly care and the experiences they let their children have for the better on the long run. Mat was surprised when the mother almost without hesitation let the man inside their house. He was not afraid of man or the blood on his face and body. But if there was one thing he was not surprised about was that the mother took care of him and nursed is wounds. He knew she would do this for she did this to himself so why should his caring mother refuse to help this stranger? He was simply surprised about the facial expression of care, love, empathy and uneasiness which he had only seen directed at him. Then Mat realized what death really is by seeing his mother’s genuine care and love for a complete stranger. He also understood that this stranger would have been dead had it not been for his mother. When Mat then moved closer to his mother and uncovered her facial expression usually only directed at him: that passionate, careful ND worried look he has an epiphany in which he sees the world through the eyes of an adult for the first time. This is a milestone is his life (and life in general) and of course at his age he can only be shocked. For all of his short life Mat thought that the world was revolving around him and his mother only but after seeing how his mother reacted to this man’s condition he realized that this man could have died and never returned like the many people buried at the graveyard. He then truly understood what dying means. This might also be the reason why â€Å"she would begin to matter to him a great deal in a dozen of years, ND after that she would matter to him all his life â€Å". First she did not matter to him she could have been a boy for all he cared but he ended up marrying her maybe because he realized that life does not Just revolve about him and his mother. Through the pain he learned of he also learned about love, care and compassion which he later would share with his wife and grandson and as long as Mat would be happy there would always be a loss† He learned it all his life†. That is the law of equivalent exchange in which we and our universe live by. How to cite The Hurt Man, Papers

Thursday, December 5, 2019

Managerial Accounting Brenton Pryce Company

Questions: You have just been hired as an accountant by GoodStyle Furniture, a manufacturer of specialty, hand-made furniture based in South Australia. The furniture produced by Goodstyle is in two ranges, Modern and Classical. The two ranges are different in design, but both are high quality, hand-made furniture and are priced accordingly. The owner of the company, Brenton Pryce, has always believed in pricing a quality product based on how much their larger competitors are pricing theirs. His argument has been that our product is as good, if not better, than the mass producers of furniture, so we should be charging at least as much, if not more, than what they charge. When you arrived at work for the first time, you learnt that the though the company has been in existence for the last twelve years, they have never had an accountant. The accounts were typically prepared by the Laura Peters , secretary of Brenton Pryce and Tom Nichols, a part-time accountant who came in once or twice a month. Tom has informed Brenton that he could no longer spare the time to come in and has suggested the need for an accountant on a full time basis, which is why you have been hired. Brenton, though, is still not convinced of the need for a full time accountant. Look, why do I need a full-time accountant? At the end of the day, all I need to do is total up my revenues, total up my expenses and the difference is my profit. Do I really need to understand my product costs? What is the purpose of that? Its not like I can lower my prices if my product costs are lower. I just follow the big guys like Hardly Normal and Super A-mart and price my product according to their pri ces. Why do I need to know what my product costs are? asked Brenton. Laura, who has been the secretary cum bookkeeper (of sorts) since the day the company started has prepared some information for you. Trying to be helpful, she has alphabetised the accounts. I do not know much about accounting, said Laura. But Tom has said that we need a Schedule of Cost of Goods Manufactured and a Schedule of Cost of Goods Sold, whatever that means. I have last years accounts for you, so could you please prepare those schedules or whatever and get it to Brenton? The alphabetised list of accounts can be found in Appendix A. Four days into your work, there was a fire over the weekend in the main office that stored the accounts. The manufacturing facility was not affected and work could go on, however, most of the information that was for the current years accounts was damaged and only partial fragments were readable. Luckily your work on last years accounts were not affected as you had brought them h ome to complete and was still in process of completing them.You need to get me back all the information thats now lost! My creditors want to see that information and I need you to work on it asap said BrentonSifting through ashes and interviewing selected employees, you have worked up some additional information: a) Laura remembers clearly that the predetermined overhead rate was based on 60,000 direct-labour hours to be worked for the year and $180,000 in overhead costs. (Tom mentioned this before he left, Laura said. No idea why it is important, but if it can help you, good luck.) b) The work in process balance was $4,500 at 1st April . Also the production supervisors cost sheets showed only one job in process on 30th April. Materials of $2,600 had been added to this job, and 300 direct labour hours had been expended at $6 per hour on this job. c) The accounts payable are for raw material purchases only, according to Laura. She clearly remembers that the balance in the account on 1st April was $6,000. Checking with Brenton for his cheque stubs, payments of $40,000 were made to suppliers during April. (All materials used were direct materials.) .The balance in the Accounts Payable account was $8,000 at 30 April .d) A charred piece of the payroll ledger shows that 5,200 direct labour hours we re recorded for the month. Laura has confirmed that there were no variations in pay rate (i.e. all employees were paid $6 per hour.) e) Records in the warehouse indicate that the finished goods inventory totalled $11,000 on 1st April. Also the finished goods balance was $16,000 on 30th April .f) The balance in the Raw Materials account was $12,000 on 1st April.g) Actual Manufacturing overhead incurred during April was $14,800.h) From another charred piece of paper, you discerned that the cost of goods manufactured for April was $89,000. You are now ready to and give Brenton the information he needs before you lose your job! When you went in to tell him that you can now start working on the information, Brenton tells you that he has spoken to Tom (their previous part-time accountant) and that the following information are required: Tom says we need the following information: Work in process at the end of April, raw materials purchased in April, Overhead applied, Cost of goods sold in April, and Raw materials used in April. He also suggested that we should be looking at whether the overhead was over- or under-applied, whatever that means. Required:Prepare a report (no more than 10-pages) for Brenton Pryce that addresses the following: a) The purpose of a product costing system. b) Preparation of a Schedule of Cost of Goods Manufactured and Cost of Goods Sold for last year. (The schedules may be in the appendix). Explain why some items have been excluded from the schedules. c) An Income Statement for last year assuming that tax is charged at 30% on Income before taxd) Determine the values for the following:i. Work in Process at the end of April; ii. Raw materials purchased in April; iii. Overhead applied in April; iv. Cost of Goods sold in April; v. Raw materials used in April; and, vi. Over- or under-applied overhead in April. e) Discuss how overheads can be over- or under-applied and how the company should deal with the over- or under-application. Administrative salaries $2,400 Advertising expense 1,200 Depreciation factory building 800 Depreciation -- factory equipment 1,600 Depreciation -- office equipment 180 Direct labour cost 21,900 Raw materials inventory, beginning 2,100 Raw materials inventory, ending 3,200 Finished goods inventory, beginning 46,980 Finished goods inventory,. ending 44,410 General liability insurance expense 240 Indirect labour cost 11,800 Insurance on factory 1,400 Purchases of raw materials 14,600 Repairs and maintenance of factory Sales 110,000 900 Sales salaries 2,000 Taxes on factory 450 Travel and entertainment expense 1,410 Work in process inventory, beginning 1,670 Work in process inventory, ending 1,110 Answers: (a) Product Costing is a term or methodology associated with managerial accounting. Product costing helps to determine the cost per unit of a product by studying and considering various sources used in its production.(Martin, 2012) Product Costing is defined as the process of assigning direct and indirect cost to individual branches, product and other cost items.(Brierley, 2008) Product costing help to improve the management information by helping the managers and other members of the board to take decision regarding product pricing, product design, delivery mechanism, etc.(Oracle, 2003) Product costing also serves the following benefit: It helps the manager to understand the contribution of each product in generating profit and in the growth of the economy. (Scheid, 2010) It assists the manager in understanding the variance between the actual expenditure and the budgeted expenditure. (Hoyle, 2010) Product costing helps to test or examine the viability of various new products. (Fisher, 2012) It helps to identify various sources of profit and losses. (CO Mgbame, 2009) There are various ways or methods involved in product costing. Each and every method have their own independent way of measuring the per unit cost of a product. Some of them are:o Activity Based Costing (Compton, 2009)o Marginal Costing (Per-Olov Johansson, 2010)o Process Costing (Osmond Vitez, 2011)o Standard Costing (Arthur, 2010) (b) Statement of Cost Particulars Amount ( $) Amount ( $) Opening Stock of Raw Material 2,100 Add: Purchase of Raw Material 14,600 Less: Closing Stock of Raw Material (3,200) COST OF RAW MATERIAL CONSUMED 13,500 Add: Direct Labor Cost 21,900 PRIME COST 35,400 Add: Factory Overhead - Depreciation on Factory Equipment 1,600 - Depreciation on Factory Building 800 - Repairs and Maintenance on Factory 900 - Insurance on Factory 1,400 -Taxes on Factory 450 - Indirect labor Cost 11,800 16,950 FACTORY COST 52,350 Add: Opening Stock of Work In Progress 1,670 Less: Closing Stock of Work In Progress (1,110) 560 COST OF GOODS MANUFACTURED FOR SALE 52,910 Add: Opening Stock of Finished Goods 46,980 Less: Closing Stock of Finished Goods (44,410) 2,570 COST OF GOODS SOLD 55,480 In the above schedule, Cost of Goods Manufactured is $ 52,900, whereas the Cost of Goods Sold is $ 55,480. While calculating the Cost of Goods Manufactured and Cost of Goods Sold, some of the item such as Travel and entertainment expense has excluded from the calculation because they form the part of office and administrative expense which is included in the calculation of total cost of sale. Thus, from the above calculation we can say, -Cost of Goods Manufactured= Factory Cost + Change in the Inventory of Work In Progress. -Cost of Goods Sold= Cost of Goods Manufactured + Change in the Inventory of Finished Goods. -Total Cost of Sale= Cost of Goods Sold + Office and Administrative Expense + Selling and Distribution Expense (c) Statement of Income Particulars Amount ( $) Amount ( $) Sale 110,000 Less: Cost of Goods Sold ( Calculated in Answer b) 55,480 GROSS PROFIT (A) 54,520 B. Office and Administration Expense - Travel and Entertainment Expense 1,410 - Depreciation on Office Equipment 180 - General liability Insurance 240 - Administrative Salary 2,400 TOTAL OF B 4,230 C. Selling and Distribution Expense - Sales Salary 2,000 - Advertisement Expense 1,200 TOTAL OF C 3,200 Net Profit/ Income before Tax ( A-(B+C)) 47,090 Amount of Tax (@30%) 14,127 Net Profit/Income after Tax 32,963 (d)(i) Calculation of Work In Progress at the end of AprilEstimated Overhead= $ 180,000Direct Labor Hour= 60,000 hrsOverhead Rate = Estimated Overhead/ Direct Labor Hour = 180000/60000 = 3 per hr Particulars Amount ( $) Opening Stock of Work In Progress 4,500 Add: Direct Material 2,600 Add: Direct Labor Hours (300*6) 1,800 Add: Overhead incurred (300*3) 900 Closing Stock Of Work In Progress 9,800 (ii) Calculation of Raw Material Purchased at the end of April Dr. Cr. Date Particulars Amount ( $) Date Particulars Amount ( $) 1st April To Opening Payment made 6,000 During April By Payment made 40000 During April To Raw Material Purchased 42,000 30th April By Closing Payment made 8,000 (Balancing Figure) 48,000 48,000 (iii). Calculation of Overhead Applied in the month of April Total Labor Hrs worked in April= 5,200 Overhead Rate ( As calculated in d(i))= 3 Overhead Absorbed/Applied in April (5200*3)l= $15,600 (iv.). Calculation of Cost of Goods Sold during the month of April Dr. Cr. Date Particulars Amount ( $) Date Particulars Amount ( $) 1st April To Opening Stock of Finished Goods 11,000 During April By Cost of Goods sold 84,000 (Balancing Figure) During April To Cost of Goods Manufactured 89,000 30th April By Closing Stock of Finished Goods 16,000 100,000 100,000 (v.) Calculation of Raw Material Used in the month of April Dr. Cr. Date Particulars Amount ( $) Date Particulars Amount ( $) 1st April To Opening Stock of Raw Material 12,000 During April By Raw Material Used 54,000 (Balancing Figure) During April To Raw Material Purchased 42,000 30th April By Closing Stock of Raw Material 0 54,000 54,000 (vi.) Calculation of Over or Under Allied Overhead Overhead Applied (As calculated in d(iii)) = $15,600Actual Overhead = $14,800Overhead Over applied = $(15600 14800) = $800 (e) Overhead comprise of indirect employees, indirect material cost and other indirect expenses which are not direct expense which are not directly identifiable or allocable to a cost subject economically feasible way. Overhead may be under-absorbed or over-absorbed.(Reinold, 2010) The under-absorption or over-absorption of overhead can be disposed off in cost accounting by using any of the following method:(THAKUR, 2009) Under- absorption or Over- absorption is to be treated by using supplementary rate. Under- absorption or Over- absorption is to be written off to Costing Profit Loss Account Under- absorption or Over- absorption can be carried. over to the next years account.If under-absorption or over-absorption is because of the management fault then such under-absorption or over-absorption will be transferred to Costing Profit or Loss Account. (Caplan, 2011)If under-absorption or over-absorption is because of seasonal variation then such under or over absorption of overhead shall be carried forward to the next accounting year. If under-absorption or over-absorption is because of change in price level then we will calculate supplementary rate and under-absorption or over-absorption with respect to unit sold will be transferred to Profit and Loss Account and under-absorption or over-absorption with respect to units in stock will be added to the value of stock.In the given case, in order to treat t he over-absorption of overhead the company should credit the Profit and Loss Account. References Arthur, J. (2010). Standard Costing: A Quick Look at the Top Advantages. Bright Hub , 1. Brierley, J. A. (2008). Understanding of the Sophistication of Product Costing . American Accounting Association , 1-3. Caplan, D. (2011). MANAGEMENT ACCOUNTING: CONCEPTS AND TECHNIQUES. Organ State , 1. CO Mgbame, E. O. (2009). Product costing systems in Nigerian companies. Afrivan journal Online , 1. Compton, T. R. (2009). Activity-Based Costing. The CPA Journal , 1. Fisher, J. G. (2012). Product costing systems. The Jpurnal Of Corporate Accounting Finance , 1GAS Hoyle, K. H. (2010). Product Cost Flows in a Process Costing System. managerial Accounting , 1. Martin, J. R. (2012). Management Accounting: Concepts. Management And Accounting Web , 1-4.. Oracle. (2003). Concept of product costing. Peoplesoft. , 3-15. Osmond Vitez, D. M. (2011). Advantages Disadvantages of Process Costing. Chron , 1.. Per-Olov Johansson, B. K. (2010). A note on cost-benefit analysis, the marginal cost of public funds,. Environmental Economics , 1-6. Reinold, M. M. (2010). Concept relating to Overhead. PMC , 1-3. Scheid, J. (2010). Pros and Cons of Product Costing. Bright Hub , 1. Scheid, J. (2010). Standard Costing: A Quick Look at the Top Advantages. Bright Hub , 1. THAKUR, R. (2009). How to treat the under or over absorption in cost accounting. Articles.net , 1.