public abstract class ResourceProviderFactory
{
    public abstract IResourceProvider CreateGlobalResourceProvider(string classKey);
    public abstract IResourceProvider CreateLocalResourceProvider(string virtualPath);
}

// Type: System.Web.Compilation.ResXResourceProviderFactory
// Assembly: System.Web, Version=4.0.0.0, Culture=neutral, PublicKeyToken=b03f5f7f11d50a3a
// Assembly location: C:\Windows\Microsoft.NET\assembly\GAC_32\System.Web\v4.0_4.0.0.0__b03f5f7f11d50a3a\System.Web.dll

using System.Runtime;
using System.Web;
namespace System.Web.Compilation
{
  internal class ResXResourceProviderFactory : ResourceProviderFactory
  {
    [TargetedPatchingOptOut("Performance critical to inline this type of method across NGen image boundaries")]
    public ResXResourceProviderFactory()    {    }
    public override IResourceProvider CreateGlobalResourceProvider(string classKey)
    {
      return (IResourceProvider) new GlobalResXResourceProvider(classKey);
    }
    public override IResourceProvider CreateLocalResourceProvider(string virtualPath)
    {
      return (IResourceProvider) new LocalResXResourceProvider(VirtualPath.Create(virtualPath));
    }
  }
}

internal class GlobalResXResourceProvider : BaseResXResourceProvider
{
  private string _classKey;
  internal GlobalResXResourceProvider(string classKey)
  {
    _classKey = classKey;
  }
  protected override ResourceManager CreateResourceManager()
  {
    string fullClassName = BaseResourcesBuildProvider.DefaultResourcesNamespace + "." + _classKey;
    // If there is no app resource assembly, return null
    if (BuildManager.AppResourcesAssembly == null)
      return null;
    ResourceManager resourceManager = new ResourceManager(fullClassName, BuildManager.AppResourcesAssembly);
    resourceManager.IgnoreCase = true;
    return resourceManager;
  }
  public override IResourceReader ResourceReader
  {
    get
    {
      // App resources don't support implicit resources, so the IResourceReader should never be needed 
      throw new NotSupportedException();
    }
  }
}

internal class LocalResXResourceProvider : BaseResXResourceProvider
{
  private VirtualPath _virtualPath;
  internal LocalResXResourceProvider(VirtualPath virtualPath)
  {
    _virtualPath = virtualPath;
  }
  protected override ResourceManager CreateResourceManager()
  {
    ResourceManager resourceManager = null;
    Assembly pageResAssembly = GetLocalResourceAssembly();
    if (pageResAssembly != null)
    {
      string fileName = _virtualPath.FileName;
      resourceManager = new ResourceManager(fileName, pageResAssembly);
      resourceManager.IgnoreCase = true;
    }
    else
    {
      throw new InvalidOperationException(SR.GetString(SR.ResourceExpresionBuilder_PageResourceNotFound));
    }
    return resourceManager;
  }
  public override IResourceReader ResourceReader
  {
    get
    {
      // Get the local resource assembly for this page 
      Assembly pageResAssembly = GetLocalResourceAssembly();
      if (pageResAssembly == null) return null;
      // Get the name of the embedded .resource file for this page 
      string resourceFileName = _virtualPath.FileName + ".resources";
      // Make it lower case, since GetManifestResourceStream is case sensitive 
      resourceFileName = resourceFileName.ToLower(CultureInfo.InvariantCulture);
      // Get the resource stream from the resource assembly
      Stream resourceStream = pageResAssembly.GetManifestResourceStream(resourceFileName);
      // If this page has no resources, return null 
      if (resourceStream == null) return null;
      return new ResourceReader(resourceStream);
    }
  }
  [PermissionSet(SecurityAction.Assert, Unrestricted = true)]
  private Assembly GetLocalResourceAssembly()
  {
    // Remove the page file name to get its directory
    VirtualPath virtualDir = _virtualPath.Parent;
    // Get the name of the local resource assembly
    string cacheKey = BuildManager.GetLocalResourcesAssemblyName(virtualDir);
    BuildResult result = BuildManager.GetBuildResultFromCache(cacheKey);
    if (result != null)
    {
      return ((BuildResultCompiledAssembly)result).ResultAssembly;
    }
    return null;
  }
}

internal abstract class BaseResXResourceProvider : IResourceProvider
{
  private ResourceManager _resourceManager;
  ///// IResourceProvider implementation
  public virtual object GetObject(string resourceKey, CultureInfo culture)
  {
    // Attempt to get the resource manager
    EnsureResourceManager();
    // If we couldn't get a resource manager, return null 
    if (_resourceManager == null) return null;
    if (culture == null) culture = CultureInfo.CurrentUICulture;
    return _resourceManager.GetObject(resourceKey, culture);
  }
  public virtual IResourceReader ResourceReader { get { return null; } }
  ///// End of IResourceProvider implementation 
  protected abstract ResourceManager CreateResourceManager();
  private void EnsureResourceManager()
  {
    if (_resourceManager != null)  return;
    _resourceManager = CreateResourceManager();
  }
}

System.Resources.ResourceManager(string baseName, Assembly assemblyName)