Geeta Basyal

Maher (1997) defines ABC model as the costing model that allocates the costs during manufacturing of product to activities that are utilized in making product and the summation of cost of the activities determines the total cost in making the product [1] . ABC model is the accounting method in which the activities that a firm performs are identified and the indirect costs are assigned to the product [2] . The model is best used in recognizing the relationship between the activities, product and indirect cost is assigned according to identified connection. ABC model is popular in manufacturing company because it improves the reliability of cost data which helps in classifying the cost during the production process. Cooper & Kaplan (1998) explained stages in ABC model as: FEATURES OF ABC MODEL  The features of ABC model are described below: Total cost in accounting as per model is driven by fixed and variable costs which are important tool to design the appropriate cos...

Nine women have been secretly delivering thousands of pounds of cakes to those in need a middle of night in grand scheme. The covert the operation of backing even their husbands did not knew about it. Nine women like to call themselves ‘The 9 Nanas,’ and they started grand schemes to help those in need by delivering cakes. Before anyone notice about them, they disappear back to their life in West Tennessee. When they read in the paper about the death of anyone, they sent off the special cake and they never get to know about the family. They wanted to put the smile of people and MaMaw Ruth, one of the women group started thinking about how to make them happy. The ladies started brainstorming and one suggested to do their own laundry and save the money obtained from the business for the use. The mission of the ladies group was to deliver happiness. The mission started with backed products. One of the group members started sifting flour and other one started washing eggs. The nine women ...

Pumps are meant to move the fluid to height and comes with any functional characters and the best type of pump is selected on the basis of purpose. Durability and energy efficiency are imperative factors considered in buying pumps for home. You will definitely acknowledge the fund and purchasing pump with low initial investment cost may dissipate through higher maintenance cost. There are varieties of pumps available. You may not want your pump to be noisy, regular maintenance requirement. Some people do not want to expose the pump and some do not care about that. Inappropriate selection of the pump may require successive replacement. Before purchasing the pump, taking suggestions from the technical will be helpful but it may result to more confusion. We will highlight some types of pumps and their works with uses. Searching for the pump, you have to understand the accompanying features necessary in your household purpose. You should first determine the type of pump needed. For pump...

The Chinese medicine provides the study of feet pressure point and it is believed that the pressure points cure the diseases. Acupressure is the traditional practice introduced in china and lesser known companion compared to acupuncture. In the acupressure, the physical pressure is applied to point on the parts and in the acupuncture, thin needle is sticking to parts of the body which controls other parts. The idea used in the acupressure is to release pain for relief. The energy is flown through the path. Only the related treatment can be done through acupressure but people are taking vigorous message. There are various studies have been conducted to provide information about the acupressure and their effectiveness. The research conducted by many researchers and those who practice them told that pressing on the acupressure point yields positive health situation. The procedure of the treatments of acupuncture is complex and technical but it is overwhelming for the people who wants...

INTRODUCTION Energy Crisis is the rising problem around the world at present. Oil prices are soaring and it looks less and less likely that this is a bubble. The price of coal has doubled. Many nations are plagued by power cuts and disruption of electricity.  Global demand for energy is rising fast as the population increases. The International Energy Agency (IEA) says the world’s energy needs could be 50% higher in 2030 than they are today. Yet the fossil fuels on which the world still depends are finite and far from environmentally friendly. Different alternatives have been developed for the power and electricity so far. Energy from biogas, geothermal, hydropower, solar energy, nuclear energy, wind energy, tidal waves etc. What next? Is it enough or is there something more we are not seeing. How about gravitational force? Is it possible to harvest electricity or power from gravity? Gravity is a force freely available to us. Gravity alone is a stagnant force and produc...

People can attain overall sound heath and healthy weight by focusing on the consumption of fewer calories and being physically active. Healthy eating patterns improves health status of the individual and minimizes the risk of chronic diseases. The foodborne illness is removed by healthy diet. Nutrition fact provides the information about the value of nutrition of the product/food. The information included in the nutritional facts are calories per serving, number of nutritional contents in the packets, serving size and more. Understanding the labels of the nutrition and contents will help the users to choose the most nutritious food amongst of choices and type of food as per their health condition. It is crucial to make healthy food choice but discovering the best choice amongst the food is difficult as many information published in media is confusing. Finding the precise information is difficult and confusing. People confused when they make selection of food in the supermarket...