Sunday, May 24, 2020
The Importance Of Being A Part Of The Human Services Network
people are the primary means of accomplishing the work†(Halley et al) needed to ensure optimal delivery of services. CCI understands the importance of being a part of the human services network, forming â€Å"effective partnerships ‘up,’ ‘over,†and ‘out’ (Halley et al). Building and managing a broad array of relationships in intelligent, resourceful, and ethical ways†is good for all involved. Unfortunately, fragmented services do occur because of competition between agencies and people. While not always avoidable, this can be diminished by: †¢ Developing strategies for moving across boundaries †¢ Learn how to exchange and reciprocate †¢ Learn how to negotiate and resolve conflicts â€Å"Since the core activities of any human service organization†¦show more content†¦This cyclic process is for the betterment of all. The use of TQM (total quality management) which are a â€Å"set of tools, principles, and procedures concerned with involving everyone in an organization in controlling and continuously improving how work is done in order to meet customer expectations of quality†(Halley et al). The human service workers at CCI are known to have interpersonal competence, they support and nurture others. They are able to listen to the needs of the consumer and empathize. In addition, they are â€Å"socially sensitive and facilitate interpersonal and group processes†(Halley et al). The ability to integrate, knowledge, skills, and self-practice, in addition to knowing when a situation requires the involvement of other workers is vital to a successful agency. â€Å"The competent worker is able to play a variety of roles; understands the wide ap plicability of the problem-solving process; is not imprisoned in a specialty; is challenged by variety, and is able to apply relevant but perhaps diverse knowledge and procedures to work situations†(Halley et al). M5 FINAL PROJECT/FOCAL AGENCY 10 Those at CCI often use discussions, ongoing courses, and questions during meetings to teach and create learning experiences. Understanding the needs of theShow MoreRelatedHuman Resources : Human Resource Professionals1709 Words  | 7 PagesHuman resource professionals use several different methods to make sure that they have the best employees they can possibly have, as well as attain new ones. Human resources is a job all about the people that one works with. It is a job that keeps people safe, makes sure one’s rights are protected, helps generate a profit through the type of employees one hires, and a job that strives to give employees every opportunity to succeed. The hospitality industry is one which people are the main ingredientRead MoreRequirements For The Corporate Computing Function Essay1181 Words  | 5 Pagesadditional point the CIO should include in order to ensure the topic of security is addressed in the mission statement with an explanation. Requirements for the Corporate Computing Function The Chief Information Officer (CIO) plays an intricate part in the design and implementation of an organization’s information technology infrastructure. Since the inception of the role, the spectrum of influence on business has evolved from just technical to a role that progressively concentrated more on businessRead MoreThe Chief Information Officer ( Cio )1238 Words  | 5 Pagesinformation system is to choose the right information that is available to the correct person in the organization at the right time (Stallings, 2009). This process is critical when attempting to develop a foundation and making certain that objectives are being met developing into an overall organizational success. Hence, meeting the information requirements of the management is incorporated into the CIO s list of nine. First Three (3) Points to be Rolled Out in the First Phase In order for the rolloutRead MoreSample Information Security Policy1122 Words  | 5 Pagesvarious roles in which each member of the university may function. 5. Indicate appropriate levels of security through standards and guidelines. Scope of IT Security 1. Definition of Security. Security can be defined as the state of being free from unacceptable risk. The risk concerns the following categories of losses: †¢ Confidentiality of Information. †¢ Integrity of data. †¢ Assets. †¢ Efficient and Appropriate Use. †¢ System AvailabilityRead MoreCanine Companion For Independence : A Nonprofit Agency Organization1600 Words  | 7 Pages Canine Companion for Independence or CCI a nonprofit agency/organization that supplies assistance dogs and follow-up services to adults, children, and veterans in need. CCI dogs function in a human services capacity, as therapy and guide dogs for those who are wheelchair bound, individuals who have a physical, emotional or developmental disability and those who are hearing impaired. This nonprofit agency has been in effect since 1975 and has a paid staff as well as volunteers who work well togetherRead MoreElements Of Network Security Essay1618 Words  | 7 PagesElements of Network Security Introduction The primary objective of a network security system is to, in a cost effective manner, balance convenient access to legitimate users and inaccessibility to attackers. In a nutshell, the goal is to prevent connectivity to anyone intending to cause harm to the network. The harm to which this paper refers can come in the following forms: 1. Application-level security threats, such as e-mail viruses and attachments. 2. Threats to network infrastructureRead MoreHealth Care Communication Methods1225 Words  | 5 Pagesthe patients will be disturbed. The paper highlights the fact that communication must be streamlined so that the patients do not suffer. Since Health Insurance Portability and Accountability Act (HIPAA) is enforced by US Department of Health and Human Services, it has necessary impact over the communication practices and the adopted methods must be evaluated in the guidelines provided by HIPAA. The report will cast light upon the communication methods, their pros and cons and effects of HIPPA in theRead MoreEssay on Financial Accounting1019 Words  | 5 Pagesproduce reports analysing the indebtedness of different customers. Debt control is vital to business profitability and computerised systems can produce prompt and up-to-date reports as a by-product of the main application. Human Resources --------------- The human resources (personnel) function is responsible for the selection (usually by interview), recruitment, training and development of staff. Personnel records on employees will store all the information needed by Salaries and WagesRead MoreUnderstanding Information System Requirements For Dirt Bikes Essay996 Words  | 4 PagesRequirements a) What are the company’s goals and culture? Dirt Bikes has very ambitious goals that when fulfilled will make them a top company. The company aims at innovating cutting edge technology to propel them to the top by improving on their services and products. They also aim at increasing their sales in both international and domestic markets (Bonini, 193). Dirt Bikes USA was founded by Carl Schmidt and Steven McFadden on a very democratic and employee-friendly culture that emphasizes attentionRead MoreBusiness Continuity Plan For Acme Print Shop1304 Words  | 6 Pagesto prepare Acme print shop for any future events that could cause an extended service outage that could be caused by factors that are beyond their control (e.g., human-error/caused events or natural disasters). This plan will describe in detail the identified internal and external threats. Ways in which this organization can maintain its risks. This plan will describe the risks that are foreseen, as well as the importance of training staff on the potential risks. Finally recommendations will be made
Wednesday, May 13, 2020
How to Do Logging in C# With Log4net
When you write computer code in C#, its a good idea to include logging code. That way, when something goes wrong, you know where to start looking. The Java world has been doing this for years. You can use log4net for this purpose. It is part of Apache log4j 2, a popular open-source logging framework. This isnt the only .NET logging framework; there are many. However, the Apache name is trusted and the original Java logging framework has been around for more than 15 years. Why Use a Log4net Logging Framework? When an application or server crashes, you are left wondering why. Was it a hardware failure, malware, maybe a Denial of Service attack, or some odd combination of keys that manages to bypass all your code checks? You just dont know. You need to find out why a crash occurred so it can be corrected. With logging enabled, you might be able to see why it happened. Getting Started Download the log4net file from the Apache log4net website. Verify the integrity of the downloaded files using the PGP signature or MD5 checksums. The checksums are not as strong indicators as the PGP signature. Using Log4net Log4net supports seven levels of logging from none to all in increasing priority. These are: OFFFATALERRORWARNINFODEBUGALL The higher levels include all the lower ones. When debugging, using DEBUG shows all, but on production, you might only be interested in FATAL. This choice can be made at the component level programmatically or in an XML Config file. Loggers and Appenders For flexibility, log4net uses loggers, appenders, and layouts. A logger is an object that controls logging and is an implementation of the ILog interface, which specifies five boolean methods: isDebugEnabled, IsInfoEnabled, IsWarnEnabled, IsErrorEnabled and IsFatalEnabled. It also specifies the five methodsâ€â€Debug, Info, Warn, Error andFatalâ€â€along with overloads and five formatted string versions. You can see the full ILog interface in the log4net online manual. Loggers are assigned one of the levels but not ALL or OFF, only the other five. Appenders control where the logging goes. It can be into a database, to an in-memory buffer, to the console, to a remote host, to a text file with rolling logs, the Windows Event Log, or even to email via SMTP. There are 22 appenders in all, and they can be combined so you have plenty of choices. Appenders are appended (hence the name) to a logger. Appenders filter events by matching substrings, event level, range of levels and start of the logger name. Layouts Finally, there are seven layouts that can be associated with an Appender. These control how the events message is logged and can include exception text, timestamp layouts, and XML elements. Configuring With XML Although configuring can be done programmatically, it can also be done with XML Config files. Why would you prefer config files over code changes? Simple, its far easier to have a support guy make a change to a config file than have to get a programmer to change code, test and redeploy a new version. So config files are the way to go. The simplest possible path is to add App.config your project, as shown in the example below: ?xml version1.0 encodingutf-8 ?configuration  configSections    section namelog4net typelog4net.Config.Log4NetConfigurationSectionHandler,Log4net/  /configSections  log4net    root      level valueDEBUG/      appender-ref refLogFileAppender /    /root    appender nameLogFileAppender typelog4net.Appender.RollingFileAppender       file value log.txt/      appendToFile valuetrue /      rollingStyle valueSize /      maxSizeRollBackups value5 /      maximumFileSize value10MB /      staticLogFileName valuetrue /      layout typelog4net.Layout.PatternLayout        conversionPattern value%d [%t] %-5p %c %m%n /      /layout    /appender  /log4net/configuration The log4net online documentation explains all the config file fields.  Having set up App.config, add using log4net and this line: [assembly: log4net.Config.XmlConfigurator(Watch true)] Plus the actual logger has to be fetched with a call to LogManager.GetLogger(...). The GetLogger is usually called with the typeof(class) that its used in, but this function call also fetches that: System.Reflection.MethodBase.GetCurrentMethod().DeclaringType This example shows both in with one commented, so you can choose. using log4net;[assembly: log4net.Config.XmlConfigurator(Watch true)]namespace gvmake{    class Program    {        private static readonly ILog log LogManager.GetLogger (System.Reflection.MethodBase.GetCurrentMethod().DeclaringType) ;        //private static readonly ILog log LogManager.GetLogger(typeof (Program)) ;        static void Main(string[] args)        {            log.Debug(Application Starting) ;        }    }}
Wednesday, May 6, 2020
Li Fung Introduction Free Essays
Introduction: â€Å"Globalization†, the word everybody has heard of and which Is literally spread everywhere. Either In school, university or In the news. People are constantly discussing about this term and its consequences. We will write a custom essay sample on Li Fung Introduction or any similar topic only for you Order Now But what does globalization actually mean? There are thousands of deflations and It Is hard to find one which covers all areas of globalization. In short words Globalization considers the process of the world becoming more and more interdependent and linked concerning politics, economy, environment and technology. It is not possible anymore to see our economy as a single unit. Instead the whole world is connected and linked through cash or trading flows or commodities that are being shipped for instance from Hong Kong to the US. This process has significantly influenced multinational companies and their strategic development in order to gain more wealth and growth from an international point of view. In the following assignment I am going to analyses the internationalization strategy of Lie Fun, a Hong Kong based multinational company which targets on a unique supply- chain management system and also covers logistics. We span a range of such as toys, home furnishings, sporting goods, footwear, and health and beauty products. Our services cover all aspects of the supply chain from product design, raw material sourcing and production management to quality control, logistics, and shipping. We operate one of the world’s most extensive global networks across our trading and logistics businesses. More than 28,000 colleagues work across some 300 offices and distribution centers in more than 40 different markets. We have access to a sourcing network encompassing over 1 5,000 suppliers around the world. The Trading business provides sourcing services to retailers, brand owners and wholesalers to support their brands on both an agency (commission margin) and a principal (product margin) basis. It also offers design and products to retailers on a wholesale basis. The Logistics business is a leading player for logistics in distinct verticals across Greater China and Southeast Asia, and interacts with our trading business to provide comprehensive in-country logistics solutions and international freight forwarding services. ) How to cite Li Fung Introduction, Papers
Tuesday, May 5, 2020
Financial Data Bonza Handtools Ltd. Manufactures
Questions:- 1.Bonza Handtools Ltd. manufactures a popular power drill suitable for the home renovator. Financial and other data for this product for the last twelve months are as follows : Sales 20000 units Selling price $130 per unit Variable manufacturing cost $50 per unit Fixed manufacturing costs $400000 Variable selling and administrative costs $30 per unit Fixed selling and administrative costs $300000. The directors of Bonza Ltd. want to try to increase the profitability of this product and invited senior staff to suggest how this might be done. Three suggestions have been received. The accountant, Jan Rossi, believes that a price increase of $10 per unit is the best way to boost profits. She would spend an additional $125000 on national advertising and contends, that if this is done, sales volume would not drop appreciably from last year. The production manager, Tom Tune, thinks that an improved quality product could increase sales volume by 25% if accompanied by an advertising campaign costing $50000 aimed at tradespeople as well as home renovators. The improved quality would add $5 per unit to the variable cost. Mr Tune believes that the price should not be increased. The sales manager, Mary Watson, wants to undertake a promotion campaign where a $10 rebate is offered on all drills sold during the three months beginning 1 April. Normally 6000 units are sold during that period and Ms Watson believes that this could be boosted to 10000 units if an advertising campaign costing $40000 were launched late in March. You have been asked by the Bonza board to comment on each of these three proposals. Draft a report in response to this request. You are not asked to make an outright choice, but rather to analyse the potential strengths and weaknesses. The sales volumes forecast by each staff member should be treated as estimates only and your report should examine the effects of variations in actual sales from these forecasts. Give figures to support your comments and mention qualitative factors that may also be involved. 2.The Tassie Company estimates that next year it will manufacture and sell 150000 units of its product. On the basis of that level of activity, it has budgeted for the following costs and prices per unit: Direct Material Cost $2.50 Direct Labour Cost 3.00 Variable Factory Overhead 1.50 Fixed Factory Overhead 2.00 Manufacturing Cost 9.00 Variable Selling and Administrative Cost 2.00 Fixed Selling and Administrative Cost 1.50 Total Cost 12.50 20% Mark-up 2.50 Selling Price $15.00 The Company has an opportunity to bid for the supply of an additional 40000 units of its product to a government department. No sales commission (variable selling and admin. cost) is involved and no additional fixed costs will be incurred. Give a reasoned opinion on the level of the bid that should be made in each of the following two circumstances: (i) The capacity of the Tassie Company's factory is 200000 units per year. (ii) The capacity of the factory is only 180000 units per year. 3.Critically discuss the following statements: Word limit for Question 3 - 750 words a budget is a forecast of what is expected to happen in a business during the next year budgets are okay but they stifle all initiative. No manager would work for a business that applies control through budgets. any sensible person would start with the sales budget and build up the other budgets from there. a budget trying to be realistic will not motivate best performance. only adverse variances are worth investigating, because favourable variances, by definition, must be good. 4.ABC Ltd makes trailers. It receives a special order to produce 350 trailers for a local retail outlet. The order will take 2,100 kg of material that costs $16.10 per kg and will require 1,400 direct labour hours and 525 machine hours. The following are the expected/budgeted annual costs for ABC Ltd: Direct labour $327,600 Direct labour hours 25,795 Direct materials $193,200 Indirect costs $98,400 Machine hours 9,840 Required: Calculate the overhead allocation rate: note that the process is labour-intensive Calculate the total costs of the special order Calculate the cost of the special order if ABC Ltd uses machine time as the basis for allocating overheads Calculate the minimum price per trailer that ABC Ltd could accept. Explain how segmented overhead cost pools and activity based costing can assist accurate costing for pricing purpose 5.Write around 500 words explaining how segmenting the overheads can help in allocating overhead costs to individual jobs or services. You must support your discussion by real world examples and acknowledge the source of your information. Answers: Task 1 Last 12 months performance PARTICULARS AMOUNT Sales (units) 20000 Selling price per unit $ 130 Revenue $ 2600000 Variable manufacturing cost per unit $ 50 Total variable manufacturing cost $ 1000000 Fixed Manufacturing costs $ 400000 Variable selling and administrative costs per unit $ 30 Total Variable selling and administrative cost $ 600000 Fixed selling and administrative costs $ 300000 Net Profit/Income $300000 Case 1: Jan Rossi vie PARTICULARS AMOUNT Sales 20000 Selling price per unit $ 140.00 Revenue $ 2800000 Variable manufacturing cost per unit $ 50 Total Variable manufacturing costs $ 1000000 Fixed Manufacturing costs $ 400000 Variable selling and administrative costs per unit $ 30 Total variable selling and administrative costs $ 600000 Fixed selling and administrative costs $ 300000 Advertising costs $ 125000 Net Income $ 375000 It can be analyzed from the first proposal that net income of Bonza Handtools Ltd. may increase up to $375000 that can be up by 25% if selling price is increased. Moreover, increase the advertising costs, the costs burden can be increased on the company. According to Jan Rossie, the sales can increase to approx 8% from last year if selling price and advertising cost is increased. Case 2: Tom Tune view PARTICULARS AMOUNT Sales 25000 Selling price per unit $130.00 Revenue $3250000 Variable manufacturing cost per unit $55 Total Variable manufacturing costs $1375000 Fixed Manufacturing costs $400000 Variable selling and administrative costs per unit $30 Total variable selling and administrative costs $750000 Fixed selling and administrative costs $300000 Advertising costs $50000 Net Income $375000 As per the second proposal, the company can be able to increase sales by 25% if selling price is kept same at 130. However, improving the product quality can be effective in generating sales but the company may not be able to earn profit more than the proposal presented by Jan Rossie instead it will be equal to her proposal. On the other hand, increasing the variable manufacturing cost per unit and incurring advertising costs can increase net income by $75000 units. Case 3: Mary Watson view PARTICULARS AMOUNT For the period of three months Rest period Sales (units) 10000 14000 Selling price per unit $120 $130 Revenue $1200000 $1820000 Variable manufacturing cost per unit $50 $50 Total Variable manufacturing costs $500000 $700000 Fixed Manufacturing costs $ 400000 Variable selling and administrative costs per unit $30 $30 Total variable selling and administrative costs $300000 $420000 Fixed selling and administrative costs $300000 Net Income $400000 According to third proposal, the company can be able to increase net income by 33% and company can register sales for the next nine months up to $182000. Therefore, the promotional campaign can be beneficial for the company. Task 2: Sales (unit) 150000 Selling price per unit 15 Revenue 2250000 Total Cost per unit 12.50 Total cost 1875000 Profit 375000 Case 1: Additional Sales (unit) 150000 40000 Selling price per unit 15 15 Revenue 2250000 600000 Total Cost per unit 12.50 10.50 Total cost 1875000 420000 Profit $555000 Case 2: Additional Sales (unit) 150000 30000 Selling price per unit 15 15 Revenue 2250000 450000 Total Cost per unit 12.50 10.50 Total cost 1875000 315000 Profit $510000 As per the case 1, the Tassie Company can be able to increase the profit percentage by 48% whereas according to the second case, Tassie Company can only be able to generate profit by 36%. In case 1, the sales volume is higher in comparison to case 2. Task 3: 3.1: According to Park and Kim (2012), preparing a budget can be useful for the company to forecast the future requirements. The company can analyze the future cash outflows, inflows, sales, etc that can help in determining the future profit. Apart from that, Chen et al. (2012) opined that if the prepared budget does not match up with the expected value then the company may suffer loss and conflict can arise in the management. 3.2: As per Bragg and Roehl-Anderson (2011), the budgets can be effective for the managers to know the loopholes in the business and where necessary arrangements can be made. On the other hand, if the budget has a full control over the business activities that it can bind the managers to work in flexible way and managers may not be able to implement better initiative. 3.3: Clendenning et al. (2005) mentioned that preparing a sales budget can be useful in knowing the costs that might incurred during the production and distribution such as overhead costs, material costs, human costs, administrative expenses, etc. Therefore, sales budget preparation can help in knowing the profit that can be generated from sales. 3.4: The budget that focuses on being realistic can impose pressure on the manager or employees to meet the goal. Therefore, it can decrease the efficiency level of workers and take away the flexible working environment. On the other hand, the realistic budget can be effective in aligning the workers to achieve set goal in formal way (Fenrick and Getachew, 2012). 3.5: Freebairn (2012) opined that adverse variances in the performance of employees, financial statements, companys policy, etc. can affect the growth of the company. The large amount of variances in actual and expected value can directly affect the sales and profit figure. Therefore, the management can address the adverse variance so that better solution or plan can be set in order to meet future requirements. Task 4: 4.1: Overhead allocation rate Labor hour rate 12.70014 Indirect cost $98400 Labor cost $17780.19 Material Cost $33810 Other Cost $6667.571 Overhead allocation rate 5.534249 4.2: Total cost of special order Material cost for special order 33810 Labor cost 17780.19 Other Cost 6667.571 Total Cost for special order 58258 4.3: Costs of special order, employing machine time Overhead rate per hour 10 Material Cost 33810 Labor Cost 14000 Other Cost 5250 Total Cost 53060 4.4: Minimum price per trailer Total Cost 58257.76 Total unit 350 Minimum per unit cost 166.4507 4.5: Segmented overhead costs pools and ABC The segmented overhead costs pools can be effective in analyzing the total costs of overhead costs that can be related to material purchase, machine setup, packaging, testing or cleaning and maintenance. Therefore, costs pool can be helpful in identifying the cost driver that can be useful in knowing the total cost and unit cost for each driver such as purchase orders, containers, tests, etc (Horngren, Datar and Rajan, 2012). On the other hand, after analyzing the unit cost then each cost activity can be allocated to the product so that activity based costing can be assigned. Further, when the cost is determined under ABC then per unit overhead cost can be estimated that can be allocated to each product. Therefore, it can be used in knowing the unit price of each product that can help in generating better sales and income (Kumar, 2012). Task 5: Segmenting the overhead costs can be useful in determining the cost that are not normally declared while estimating overhead costs but are associated to it. The expenses and income can be allocated to each department of production that can help in knowing that which business segments are more profitable (Pereira, n.d.). On the other hand, if the firm deals in more than one product then overhead costs can be effective that can help the manger to estimate the product line profitability. Further, the accountant of the particular firm can identify the overhead that can cause changes to the product profit either in negative way or in positive way. The overhead costs can be segmented in different expense heading that can help in determining the costs for individual jobs or services (Rossing and Rohde, 2010). VARIABLE OVERHEAD INDIRECT OVERHEAD ADMINISTRATIVE OVERHEAD MANUFACTURING OVERHEAD Wages for material handling Equipment utilities and production supplies Telephone and office expenses Administrative salaries Auditing and accounting expenses Legal expenses Research and Development Office supplies Front office expenses Wages or commission Outside legal and audit fees Sales and administration utilities Administration and sales office lease Building factory rent Managers and maintenance personnel salaries Property taxes Factory utilities Janitorial staff wages The overhead costs can be explained with examples. For instance, in Melbourne Private Hospital, Australia, treatment timing is ordered through computer system by the physicians at nurses station. Further, materials and orders of treatment are requisitioned and moreover, the costs and charges are recorded systematically as per the duration of patient in hospital. The costs related to meals for patient, X-rays report, bed charges, medicine, etc are taken in account. Therefore, when the patient gets well then the hospital authority sends bills to the person containing doctor fees, medicine and other direct and indirect overhead costs. Thus, the costs are mentioned in appropriate way in subsidiary ledger containing patient medical number and episode number (University.uog.edu, 2015). Apart from that, Redmond Gary Australia Pty Ltd a manufacturer company assign the labor hours so that exact cost can be assigned to the workers in order to generate the costs that can be incurred by the company . Moreover, the labor hours and other direct costs related to workers are maintained by the lawyers and accountants (Pan, 2011). References Bragg, S. and Roehl-Anderson, J. (2011). The controller's function. Hoboken, N.J.: Wiley. Budget impact of increasing importance for payers. (2007). PharmacoEconomics Outcomes News, NA;(538), p.2. Chen, M., Ma, Q., Guo, L., Qiu, Y., Li, Y. and Yang, W. (2012). Importance of lateral transport processes to 210Pb budget in the eastern Chukchi Sea during summer 2003. Deep Sea Research Part II: Topical Studies in Oceanography, 81-84, pp.53-62. Clendenning, L., Martin, J. and McKenzie, G. (2005). Secrets for managing materials budget allocations: A brief guide for collection managers. Library Collections, Acquisitions, and Technical Services, 29(1), pp.99-108. Fenrick, S. and Getachew, L. (2012). Cost and reliability comparisons of underground and overhead power lines. Utilities Policy, 20(1), pp.31-37. Freebairn, J. (2012). Mining booms and government budgets*. Australian Journal of Agricultural and Resource Economics, 56(2), pp.201-221. Horngren, C., Datar, S. and Rajan, M. (2012). Cost accounting. Upper Saddle River, N.J.: Pearson/Prentice Hall. Hu, Y. (2012). Peer-to-peer support for large scale interactive applications. [Riverside, Calif.]: University of California, Riverside. Kumar, R. (2012). Communication reliability in network on chip designs. [College Station, Tex.: Texas AM University. Pan, R. (2011). Determination Method of Overhead Cost Allocation Coefficient Based on Rough Set and Case Based Reasoning. JME, 47(07), p.157. Park, S. and Kim, M. (2012). The Impact of Attribute Importance in the Effects of Option Framing on Choice: Budget Range and Justification as Moderators of Loss Aversion. Psychology Marketing, 29(10), pp.726-737. Pereira, S. (n.d.). Optimal Overhead Cost Allocation in an Agency Model with Moral Hazard and Private Information. SSRN Journal. Rossing, C. and Rohde, C. (2010). Overhead cost allocation changes in a transfer pricing tax compliant multinational enterprise. Management Accounting Research, 21(3), pp.199-216. University.uog.edu, (2015). Understanding, Allocating, and Controlling Overhead Costs. [online] Available at: https://university.uog.edu/cals/people/pubs/mgt/f217.pdf [Accessed 6 Jan. 2015].
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