Samita ALuwalia Views an Advance Copy of a New Applications

question 13

Multiple Choice

Samita ALuwalia views an advance copy of a new applications program which has been copyrighted by Air Above Corp. She takes the idea and produces her own version, which she sells to members of her computer club. What criminal offence has Samita committed?

• A)Theft
• B)Fraud
• C)Unauthorized use of a computer
• D)Mischief in relation to data
• E)No offence

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Definitions:

Efficiency Variance

A measure used in cost accounting to assess the difference between actual and expected usage of resources, often related to time or cost of labor.

Budget Variance

The difference between the budgeted or planned amount and the actual amount spent or received.

Predetermined Overhead Rate

A rate calculated at the beginning of a period, used to apply manufacturing overhead costs to products based on a chosen activity base such as machine-hours or labor-hours.

Variable Component

Variable Component refers to the part of total costs or expenses that changes in proportion to changes in the volume of activity or production levels.