With the introduction of the International Standard on Auditing number 240 (ISA240) there has been a paradigm shift in auditing as auditors are now required to identify and assess the risks of material misstatements due to fraud at the financial statement level and to evaluate the sufficiency,...

The diversity and complexity of the different types of passenger transportations in operation today invokes the need for an efficient transport service management system. Existing transportation models tend towards proffering solution for finding the least cost combination for delivering cargoes...

A major constraining assumption of the break-even concept is that there is only one product line. Though, this assisted greatly in perfecting the normal breakeven analysis model; it, however, prevented the use of the concept in analyzing multi-product breakeven points. Earlier attempts to...