Vallerand, Noel. “A Model for Evaluating Program Costs: A General View”. Canadian Journal of Higher Education 7, no. 2 (August 31, 1977): 39–51. Accessed May 2, 2026. https://www.cjhe.test.sfulib7.publicknowledgeproject.org/index.php/cjhe/article/view/182725.