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This study set out to ascertain the nexus between Cost Accounting Information and Price Determination in Nigeria manufacturing companies. Specifically; it establishes the relationship between Information of Unit Cost, Information of Overhead cost, Information of Production cost and selling price of products in Nigeria Bottling Company Plc, Enugu. A survey research design approach was adopted and data collected using five point likert-scale questionnaire which was administered on sample of 293 out of 1100 staff and management of Nigeria Bottling Company Plc, 9th Mile Corner, Enugu. Three hypotheses were formulated and were tested using Karl Pearson’s product moment correlation coefficient. Findings unveil that there is significant relationship between Information of Unit Cost and Price determination in Nigeria manufacturing companies. The findings further revealed that there exists a significant relationship between Information of Overhead cost and Price determination in Nigeria manufacturing companies. Finally, the result established also that there significant relationship between Information of Production cost and Price determination in Nigeria Manufacturing companies. Consequent upon the findings, this study recommends among others; that Managers should consider improving their overhead costs apportionment system from the traditional method to the ABC method in order to have accurate calculation of the total costs per unit of their products. Again, that the management of Nigeria Manufacturing companies should pay more attention on reducing cost of productions without having any negative impact on product quality.

Cryptorchidism is an anomaly of testicular migration. It is a congenital pathology that is the subject of many controversies. Its major risks are represented by malignant degeneration and male infertility. The purpose of this manuscript is to better understand the physiopathological implications of the undescended testicle in infertility through a review of the literature.

Customer Value is a topic of growing interest to managers and researchers in business marketing. Traditionally, research on Value in business markets have been oriented towards the assessment of how suppliers create value for their customers and how customers perceive superior value in a suppliers offering compared to competition (the buyers perspective) Anderson & Narus (1999), Ulaga and chacour (2001). In recent years both academics and managers have increasingly emphasized the need to consider customers as a key asset of the firm Rust & Lemon (2000).

Being a Christian and clinical psychologist our worldview must be determined by Scripture because all truth is Gods truth. Our understanding of mental illness and disorder should also be based upon a biblical worldview. Our therapeutic practice will utilize Scripture to heal our clients for the glory of God. Psychology, then, in the Christian framework, is not an independent activity that operates apart from God; it is dependent upon Gods mercy to illuminate human understanding on therapeutic intervention and research. Human spirituality is a source of great strength. Christians recognize that psychological observations illuminate our understanding of human cognition, emotionality and experience. The Bible gives some very specific instructions on how one might become more emotionally and spiritually healthy, psychology gives us insight into the emotional and mental dynamic of our experience and provides us with tools to enact the Bible?s instructions. This article will therefore focus on Deciphering the Discipline of Clinical Psychology through the Eyes of Faith.

Ulcerative colitis is a chronic inflammatory disease of the rectum and colon. Results from many studies in people and animals of intestinal inflammation suggest that ulcerative colitis results from environmental factors triggering a loss of tolerance for normal intestinal flora in genetically susceptible individuals. Ulcerative colitis (UC) is an inflammatory chronic disease primarily affecting the colonic mucosa; the extent and severity of colon involvement are variable. In its most limited form it may be restricted to the distal rectum, while in its most extended form the entire colon is involved. UC belongs to the inflammatory bowel diseases (IBD), which is a general term for a group of chronic inflammatory disorders of unknown etiology involving the gastrointestinal tract. UC is usually associated with recurrent attacks with complete remission of symptoms in the interim.. The leading initial symptom of UC is diarrhea with blood and mucus, sometimes with pain. Fever and weight loss are less frequent. Extra intestinal symptoms can be an initial manifestation or can occur later in the course of the disease. Eighty percent of the patients have only proctitis or proctosigmoiditis, and only 20% have extensive colitis. However, in about 50% of patients with initial proctosigmoiditis, proximal extension occurs later, and in some patients the opposite takes place. Depending of the stage of the disease, endoscopy reveals reddening of the mucosa, increased vulnerability, mucosal bleeding, irregular ulcers, pseudopolyps, granularity, and loss of vascular architecture. Several drugs interacting with various points along the immune and inflammatory cascades are currently available for the treatment of UC. Corticosteroids, aminosalicylates, immunomodulators are the mainstay of medical treatment.

This work carries a novel method that uses demands response strategies to develop and evaluate the consumer’s perspective through a computational experiment approach. The price of electricity is assumed to be a time-varying parameter. The proposed method describes an optimization model that adjusts the hourly load level of consumer with response to hourly electricity prices. This approach has a home energy consumption simulator and a demand response mechanism obtained through optimization, particle swam method, and an integrative computing platform that combines the home energy simulator and MATLAB together for demand response development and evaluation. A lot more number of demand response strategies are developed and evaluated through computational experiment technique. This work investigates and compares characteristics of different demand response strategies and how they are affected by dynamic pricing tariffs, seasons, and weather. A simple bidirectional communication device between the power supplier and the consumer enables the implementation of the proposed model.

 Demonetisation, a commendable step taken by Modi government which is withdrawal of a particular currency from its circulation so as to curb the black money and to create the cashless transactions across the country. Terrorist funding, money laundering, counterfeit currency notes and black money being the specific most reasons behind the move of demonetisation. For the first time, demonetisation came into picture in 1946, and in 1978 for the second time and this is the third time in India . Demonetisation lead to various identifiable challenges faced by the general public. This paper elucidates the impact of demonetisation on the availability of the finances by the government and throwing light on the pros and cons of demonetisation.

The objective of this study was to design a singulation system for proper presentation of rice kernels to be analyzed by vision-based rice inspection systems. In order to achieve this goal, several ideas were examined and the preference of each design over the others was evaluated using the Multi-Criteria-Analysis (MCA) method. The proposed designs included a grooved conveyor belt, dual conveyor singulation device, vibrating tray, circular positioning device, and ejection nozzles. The assessment criteria considered in this research included complexity, fabrication cost, feasibility of implementation, singulation speed, and singulation accuracy. After executing the MCA method, the dual conveyor singulation design was selected as the best design for implementation. A prototype of the selected idea was then constructed and its performance was evaluated practically at different transmission frequencies (TFs) of the conveyor’s variable speed drive and discharge rate (DR) of kernels on the conveyor surface. Results of evaluation showed that in all of the DRs the singulation efficiency increased with transmission frequency. The results also revealed that for all of the evaluated TFs, increasing the discharge rate decreased the singulation efficiency. For all of the evaluated DRs, a somewhat irregular increase was observed in the number of singulated kernels with increasing TF. The highest singulation efficiency was equal to 93.09 % which was obtained at DR of 60 g/min and TF of 60 Hz. The highest number of singulated kernels was equal to 94.75, on the average, which was achieved at DR of 60 g/min and TF of 50 Hz

Press tool manufacturing is one of the widely emerging trends in production area. Basically sheet metal components are produced using press tools. In this work, Design and analysis procedure to develop bending press tool is discussed. The components manufactured using this process exhibits high dimensional accuracy therefore automobile and aircraft firm depend largely on press tools. The purpose of carrying out analysis is to prevent the costly tryouts and thus optimize the quality and rate of production.

Generally the soil quality improvements through stabilization include better soil gradation, reduction of plasticity index or swelling potential, and increases in durability and in strength. The tensile strength and stiffness of a soil layer can be improved through the use of additives and thereby permit a reduction in the thickness of the stabilized layer and overlying layers within the pavement system. According to Sherwood (1995) and Little (1999), lime stabilization can be used to either modify or stabilize clays. The strength of lime mixture depends to a great extent on the quantity of lime added above lime fixation point. (i.e. it changes the Plasticity Index of soil). In this experiment Indian A-7a type black cotton sol is used. In this paper soil subgrade characteristics are determined by using 0%, 3%, 6%, 9%, 12%, lime ( by weight of soil) stabilization techniques & a graphical representation is made % of stabilization Vs PI values. So gradually PI value of soil decreases. But some time in the field plasticity of soil, especially black cotton soil changes very rapidly in this case the advantage of this graph is one can easily get some rough idea about changes soil characteristics due to applications of lime stabilization, when the soil becomes highly plastic to non plastic. Finally a semi empirical formula is made to get an idea about Plastic Index value of A-7a type black cotton soil (As per Highway Research Board of India) due to application of lime stabilization within range of 0 to 12% of lime by weight of soil. This paper also help full to determine how the subgrade strength varies with lime stabilization.