Oscar Wao Domincan Irony Free Essays

Question: The Gangster, unlike many of the men in the book, is friendly, and treats Beli like a woman. However, his action creates an irony in the book. Explain. We will write a custom essay sample on Oscar Wao: Domincan Irony or any similar topic only for you Order Now Answer: Many of the man in the book have been rude toward the girls in the book. They thought that their action is the right thing to do, since they have the Dominican Pride. All they really cared about was their appearance as a muchacha figure, and did not care for the girls’ feeling or needs. When â€Å"gangster† steps in after Beli had a rough time with Jack who used her as nothing but as a toy; Beli starts to feel a feeling of love. Gangster treats her differently, buying her gifts, treating her to nice restaurants, and taking her out to places. He even opens his heart up and tells her, about the hardship and torment he is going through. Due to his actions, she realizes she loves him, since no man has ever appreciated her or opened up so much before in her life. His actions create an irony; and the actions differ from everything we have encountered about the Dominican Culture so far. However, the real irony kicks in as Beli realizes that gangster has a habit of disappearing for days or weeks on end without notice. When he comes back, she persists about where he has been, and about their marriage, however, gangster does not give her any answers back. When Gangster takes Beli out for a trip, to relax, Beli is extremely happy. During the trip, gangster tells Beli that he wants to be free, creating an ironic moment as he goes back and forth between a gentleman, and a muchacha. However, when she returns home she realizes that she is pregnant, and the reader anticipates for the dramatic irony that will be created, as soon as gangster makes his decision about sticking with being a gentleman and staying with Beli, or leave her and the baby, like the other Dominican men. How to cite Oscar Wao: Domincan Irony, Papers

Science Is A Source That Continues To Radically Improve The State Of M Essay Example For Students

Science Is A Source That Continues To Radically Improve The State Of M Essay ankind. It has allowed for advances in production, transportation, and even entertainment, but never in history will science be able to so deeply affect our lives, as genetic engineering will certainly do. Genetic engineering is a safe and powerful tool that will bring forth amazing results, specifically in the field of medicine. It will bring in a world where gene defects, bacterial disease, and even aging are a thing of the past. The new science of genetic engineering aims to take a dramatic short cut in the slow process of evolution (Stableford 25). In essence, scientists aim to remove one gene from an organisms DNA, and place it into the DNA of another organism. This would create a new DNA strand, full of new encoded instructions; a strand that would have taken Mother Nature millions of years of natural selection to develop. The possibilities of genetic engineering are endless. Once the power to control the instructions, given to a single cell, are mastered anything can be accomplished. For example, insulin can be created and grown in large quantities by using an inexpensive gene manipulation method of growing a certain bacteria. This supply of insulin is also not dependant on the supply of pancreatic tissue from animals. Recombinant factor VIII, the blood clotting agent missing in people suffering from hemophilia, can also be created by genetic engineering. Virtually all people who were treated with factor VIII before 1985 acquired HIV, and later AIDS. Being completely pure, the bioengineered version of factor VIII eliminates any possibility of viral infection. Other uses of genetic engineering include creating disease resistant crops, formulating milk from cows already containing pharmaceutical compounds, generating vaccines, and altering livestock traits (Clarke 1). In the not so distant future, genetic engineering will become a principal player in fighting genetic, bacterial, and viral disease, along with controlling aging, and providing replaceable parts for humans. Medicine has seen many new innovations in its history. The discovery of anesthetics permitted the birth of modern surgery, while the production of antibiotics in the 1920s minimized the threat from diseases such as pneumonia, tuberculosis and cholera. The creation of serums which build up the bodies immune system to specific infections, before being laid low with them, has also enhanced modern medicine greatly (Stableford 59). All of these discoveries however, will fall under the broad shadow of genetic engineering when it reaches its peak in the medical community. Many people suffer from genetic diseases ranging from thousands of types of cancers, to blood, liver, and lung disorders. Amazingly, all of these will be able to be treated by Genetic engineering, specifically, gene therapy. The basis of gene therapy is to supply a functional gene to cells lacking that particular function, thus correcting the genetic disorder or disease. There are two main categories of gene therapy: germ line therapy, or altering of sperm and egg cells, and somatic cell therapy, which is much like an organ transplant. Germ line therapy results in a permanent change for the entire organism, and its future offspring. Germ line therapy is not readily in use on humans for ethical reasons. However, this genetic method could, in the future, solve many genetic birth defects such as downs syndrome. Somatic cell therapy deals with the direct treatment of living tissues. Scientists, in a lab, inject the tissues with the correct, functioning gene and then re-administer them to the patient, correcting the problem (Clarke 1). Along with altering the cells of living tissues, genetic engineering has also proven extremely helpful in the alteration of bacterial genes. Transforming bacterial cells is easier than transforming the cells of complex organisms (Stableford 34). Two reasons are evident for this manipulation: DNA enters, and functions easily in bacteria, and the transformed bacteria cells can be easily selected out from the untransformed ones. Bacterial bioengineering has many uses in our society, it can produce synthetic insulins, a growth hormone for the treatment of dwarfism and interferons for treatment of cancers and viral diseases (Stableford 34). Throughout the centuries disease has plagued the world, forcing everyone to take part in a virtual lottery with the agents of death (Stableford 59). Whether viral or bacterial in nature, such diseases are currently combated with the application of vaccines and antibiotics. These treatments, however, contain many unsolved problems. The difficulty with a pplying antibiotics to destroy bacteria is that natural selection allows for the mutation of bacteria cells, sometimes resulting in mutant bacterium, which is resistant to a particular antibiotic. This now indestructible bacterial epidemic wages havoc on the human body. Genetic engineering is conquering this medical dilemma by utilizing diseases that target bacterial organisms. These diseases are viruses, named bacteriophages, which can be produced to attack specific disease-causing bacteria (Stableford 61). Constantin Stanislavski was a Russian businessman EssayThe morale and safety questions surrounding genetic engineering currently cause this new science to be cast in a false light. Anti-technologists and political extremists spread false interpretation of facts coupled with statements that genetic engineering is not natural and defies the natural order of things. The morale question of biotechnology can be answered by studying where the evolution of man is, and where it is leading our society. The safety question can be answered by examining current safety precautions in industry, and past safety records of many bioengineering projects already in place. The evolution of man can be broken up into three basic stages. The first, lasting millions of years, slowly shaped human nature from Homo erectus to Homo sapiens. Natural selection provided the means for countless random mutations resulting in the appearance of such human characteristics as hands and feet. The second stage, after th e full development of the human body and mind, saw humans moving from wild foragers to an agriculture based society. Natural selection received a helping hand as man took advantage of random mutations in nature and bred more productive species of plants and animals. The most plentiful wheats were collected and re-planted, and the fastest horses were bred with equally faster horses. Even in our recent history the strongest black male slaves were mated with the hardest working female slaves. The third stage, still developing today, will not require the chance of super-mutations in nature. Man will be able to create such super-species without the strict limitations imposed by natural selection. By examining the natural slope of this evolution, the third stage is a natural and inevitable plateau that man will achieve (Stableford 8). This control of our world may seem completely foreign, but the thought of the Egyptians erecting vast pyramids would have seem strange to Homo erectus as we ll. Many claim genetic engineering will cause unseen disasters spiraling our world into chaotic darkness. However, few realize that many safety nets regarding bioengineering are already in effect. The Recombinant DNA Advisory Committee (RAC) was formed under the National Institute of Health to provide guidelines for research on engineered bacteria for industrial use. The RAC has also set very restrictive guidelines requiring Federal approval if research involves pathogenicity (the rare ability of a microbe to cause disease) (Davis, Roche69). It is well established that most natural bacteria do not cause disease. After many years of experimentation, microbiologists have demonstrated that they can engineer bacteria that are just as safe as their natural counter parts (Davis, Rouche 70). In fact the RAC reports that there has not been a single case of illness or harm caused by engineered bacteria, and they now are used safely in high school experiments (Davis, Rouche 69). Scientists ha ve also devised other methods of preventing bacteria from escaping their labs, such as modifying the bacteria so that it will die if it is removed from the laboratory environment. This creates a shield of complete safety for the outside world. It is also thought that if such bacteria were to escape it would act like smallpox or anthrax and damage the land. However, laboratory-created organisms are not as competitive as pathogens. Fear of the unknown has slowed the progress of many scientific discoveries in the past. The thought of man flying or stepping on the moon did not come easy to the average citizens of the world. But the facts remains, they were accepted and are now an everyday occurrence in our lives. Genetic engineering too is in its period of fear and misunderstanding, but like every great discovery in history, it will enjoy its time of realization and come into full use in society. The world is on the brink of the most exciting step into human evolution ever, and through knowledge and exploration, we should welcome it and all its possibilities. BibliographyWorks Cited Clarke, Bryan C. Genetic Engineering. MicrosoftEncarta. Microsoft Corporation, Funk Wagnalls Corporation, 1994.Davis, Bernard, and Lissa Roche. Sorcerers Apprentice or Handmaidento Humanity. USA TODAY: The Magazine of the American Scene 118Nov 1989: 68-70.Lewin, Seymour Z. Nucleic Acids. Microsoft Encarta. Microsoft Corporation, Funk ; Wagnalls Corporation, 1994.Stableford, Brian. Future Man. New York: Crown Publishers, Inc., 1984.Thompson, Dick. The Most Hated Man in Science. Time 23 Dec 4 1989:102-104

Battle of Cowpens in the American Revolution

Battle of Cowpens in the American Revolution The Battle of Cowpens was fought January 17, 1781  during the American Revolution (1775-1783) and saw American forces win one of their most tactically decisive victories of the conflict. In late 1780, British commander Lieutenant General Lord Charles Cornwallis sought to conquer the Carolinas and destroy Major General Nathanael Greenes small American army in the region. As he retreated north Greene directed Brigadier General Daniel Morgan to a take a force west to raise morale in the region and find supplies. Pursued by the aggressive  Lieutenant Colonel Banastre Tarleton, Morgan made a stand in a pasture area known as the Cowpens. Correctly assessing his opponents reckless nature, Morgans men conducted a double envelopment of the British and effectively destroyed Tarletons command. Background After taking command of the battered American army in the South, Major General Nathanael Greene divided his forces in December 1780. While Greene led one wing of the army towards supplies at Cheraw, SC, the other, commanded by Brigadier General Daniel Morgan, moved to locate additional supplies for the army and stir up support in the back country. Aware the Greene had split his forces, Lieutenant General Lord Charles Cornwallis dispatched an 1,100-man force under Lieutenant Colonel Banastre Tarleton to destroy Morgans command. A bold leader, Tarleton was notorious for atrocities committed by his men at earlier engagements including the Battle of Waxhaws.   Riding out with a mixed force of cavalry and infantry, Tarleton pursued Morgan into northwestern South Carolina. A veteran of the wars early Canadian campaigns and a hero of the Battle of Saratoga, Morgan was a gifted leader who knew how to obtain the best from his men. Rallying his command in a pastureland known as the Cowpens, Morgan devised a cunning plan to defeat Tarleton. Possessing a varied force of Continentals, militia, and cavalry, Morgan chose Cowpens as it was between the Broad and Pacolet Rivers which cut off his lines of retreat. Armies Commanders American Brigadier General Daniel Morgan1,000 men British Lieutenant Colonel Banastre Tarleton1,100 men Morgans Plan While opposite to traditional military thinking, the Morgan knew his militia would fight harder and be less inclined to flee if their lines of retreat were removed. For the battle, Morgan placed his reliable Continental infantry, led by Colonel John Eager Howard, on the slope of a hill. This position was between a ravine and a stream which would prevent Tarleton from moving around his flanks. In front of the Continentals, Morgan formed a line of militia under Colonel Andrew Pickens. Forward of these two lines was a select group of 150 skirmishers. Lieutenant Colonel William Washingtons cavalry (around 110 men) was placed out of sight behind the hill. Morgans plan for the battle called for the skirmishers to engage Tarletons men before falling back. Knowing that the militia was unreliable in combat, he asked that they fire two volleys before retreating behind the hill. Having been engaged by the first two lines, Tarleton would be forced to attack uphill against Howards veteran troops. Once Tarleton was sufficiently weakened, the Americans would switch over to the attack. Tarleton Attacks Breaking camp at 2:00 AM on January 17, Tarleton pressed on to the Cowpens. Spotting Morgans troops, he immediately formed his men for battle despite the fact they had received little food or sleep in the preceding two days. Placing his infantry in the center, with cavalry on the flanks, Tarleton ordered his men forward with a force of dragoons in lead.  Encountering the American skirmishers, the dragoons took casualties and withdrew. Pushing forward his infantry, Tarleton continued  taking losses but was able to force the skirmishers back. Retreating as planned, the skirmishers kept firing as they withdrew. Pressing on, the British engaged Pickens militia who fired their two volleys and promptly fell back around the hill. Believing the Americans were in full retreat, Tarleton ordered his men forward against the Continentals (Map). Morgans Victory Ordering the 71st Highlanders to attack the American right, Tarleton sought to sweep the Americans from the field. Seeing this movement, Howard directed a force of Virginia militia supporting his Continentals to turn to meet the attack. Misunderstanding the order, the militia instead began withdrawing. Driving forward to exploit this, the British broke formation and then were stunned when the militia promptly stopped, turned, and opened fire on them. Unleashing a devastating volley at a range of about thirty yards, the Americans brought Tarletons advance to a halt. Their volley complete, Howards line drew bayonets and charged the British supported by rifle fire from Virginia and Georgia militia. Their advance stopped,the British were stunned when Washingtons cavalry rode round the hill and struck their right flank.While this was occurring, Pickens militia re-entered the fray from the left, completing a 360-degree march around the hill (Map). Caught in a classic double envelopment and stunned by their circumstances, nearly half of Tarletons command ceased fighting and fell to the ground. With his right and center collapsing, Tarleton gathered his cavalry reserve, his British Legion, and rode into the fray against the American horsemen. Unable to have any effect, he began withdrawing with what forces he could gather. During this effort, he was personally attacked by Washington. As the two fought, Washingtons orderly saved his life when a British dragoon moved to strike him. Following this incident, Tarleton shot Washingtons horse from under him and fled the field. Aftermath Coupled with the victory at Kings Mountain three months before, the Battle of Cowpens aided in blunting the British initiative in the South and regaining some momentum for the Patriot cause. In addition, Morgans triumph effectively removed a small British army from the field and relieved pressure on Greenes command. In the fighting, Morgans command sustained between 120-170 casualties, while Tarleton suffered approximately 300-400 dead and wounded as well as around 600 captured. Though the Battle of Cowpens was relatively small in regard to numbers involved, it played a key role in the conflict as it deprived the British of desperately needed troops and altered Cornwallis future plans. Rather continuing efforts to pacify South Carolina, the British commander instead focused his efforts on pursuing Greene. This resulted in a costly victory at Guilford Court House in March and his ultimate withdraw to Yorktown where his army was captured that October.

Scenario Analysis In Finance Essay Example

Scenario Analysis In Finance Essay Example Scenario Analysis In Finance Essay Scenario Analysis In Finance Essay Finance Scenario Analysis Introduction Scenario 1: Increased expenses used in financing Increasing the level of expenses alongside increased revenues in the overall leads to a decrease in the EBIT. The increase in the amount of expenses happens to be at a higher rate than that the increase in the revenue and this depreciates the level of operating income obtained after deducting expenses. Expenses such as advertising, sales and distribution as well as administration expenses have a heavy weight on the income level and this leads to the reduction in the profits level of the company. From the analysis, it is clear that the increase in the amount of corporate expenses as well as the selling, general and administrative expenses from (2.2M, 12.9M) in 1997 to (4.2M, 30.7M) in 1999 significantly affects the operating income. Ideally, selling, general and administrative expenses take a significant portion of the expenses. Irrespective of the tax amount charged, the net profit after taxes will always decrease with increase in the variable and fixed expenses. In the above scenari o, EBIT decreased from $157,501 in 2001 to $252,034 in year 2004. Scenario 2: Financing assets through significant capital expenditure Ideally, increasing the amount of capital allocated to making capital expenditures through investment in assets is profitable and though leads to incurring of huge initial outlay, it results to increase in revenues especially when the items acquired are used in the generation of additional cashflows. The assets purchased have different payback times and while others take a short time to generate revenues which cover the costs incurred in purchasing them, others have long payback times but the overall aim was to generate an incremental cashflow which in this case can be seen to have increased from $2.035M in 1997 to 18.6M in 2001 and finally to $138.7 M in 2004. Scenario 3: Increasing debt ratio and earning per share The increase in debt ratio which is brought about by increasing borrowings from external sources can be seen to have a negative effect on the cashflows mainly because it leads to the reduction in the equity level. Failure of the organization to generate enough cashflows from utilizing its assets efficiently and to be in a position to repay off its debts is what makes the cashflows adverse. One of the consequence of this is reduced earnings per share since more money is used to pay off debts and less is distributed to the shareholders.

Outline the development of the Christian doctrine of the Trinity from Research Paper

Outline the development of the Christian doctrine of the Trinity from the New Testament Church to the Nicene Creed - Research Paper Example Theological opinions on the foundation of the doctrine of the Trinity vary amongst two extremes. Trinity has no basis in the Bible, in contrast, it states that Trinity is clear in the New Testament. A summary of the tertiary writings validates the latter position, and yet still represented by conventional theologians, is largely submitted from the central point that the doctrine of the Trinity was understood in the scriptures and was made clear by the advances of the church fathers (Humphreys, 20) The conclusion of the historians is that the doctrine was not original. The interconnections between history and theology are of specific importance in view of the doctrine development, but conventionally there has been comparatively little exchange of ideas between the two principles. The second fact considered by the education theologians is that no organized expositions of the doctrine might be observed in the New Testament, Roman Catholic shares this opinion, Protestant, eastern orthodox theologians, and by liberal, moderate and conservative theologians. By saying this, they imply that the new testament does not have formal and official statements of Trinity, does not have passages where the subject of debate is Trinity, does not have refutations of subordination, and tritheism and modalism as Trinitarian errors. Lastly, words such as one, the Trinity or God used as one-and-the-same being collectively did not exist in the New Testament. Christians do claim that it might be prese nted in the bible educates that the God is the father, the son, Jesus Christ and the Holy Spirit, implying that God is one (PARSENIOS, 400) In explaining their claims, the opposers and proponents of the Trinity that is not present in the New Testament have formed two strategies to support their allegations. The first plan was to conduct an exegesis of particular passages in the New Testament. A good example was seen in the essay by Warfield, he validated

Global Local Debates Essay Example | Topics and Well Written Essays - 3000 words

Global Local Debates - Essay Example There are many factors that contribute to the choice of design, these should, in critical regionalism, include the regional aspect and identity as well as the standard views of light, space and materials. In Los Angeles, supermodernisation has occurred as both an altercation of the cultural differences that occur in the area from the impact of globalising forces, where design is subdued by political forces, commercialisation, and economisation of the region. To this, some believe that the critical regionalism is a construct of postmodern design that furthers the aspect of cultural growth, while others believe that the supermodernisation has inhibited the process of regional identification. In Latin America, the hybridisation of global forces into the definitive region has altered the architecture to become less dignified as an inherently cultural aspect, but more so as a liquefied representation of the homogeneity that has occurred. The concept of critical regionalism is at once tempting and cautionary, where in supermodernisation there is the removal of special regional identity, but use of regional imagery serves to protect the cultural values, however, as seen in the hybridisation of Latin America, this can also serve to dissolve the identification of a culture. Both arguments are presented from the sociological viewpoint of architectural design in the following presentation. There is a thought in homogenisation as a classic humanity issue to retain identity in the face of globalisation, although it is important to note that globalisation and homogenisation are not the same, globalisation is more an apex of the latter, and homogenisation is the accumulation. The transmission of culture has the concern of maintaining inherent dynamics, especially in small pockets of communities, as global realities reproduce and intermix with

Historical cost accounting Advantages and disadvantages

Historical cost accounting Advantages and disadvantages Financial policy and accounting Financial policy is to determines hoe a business is to be financed, whether by equity or preference share capital, and extent to which reliance is to be placed upon long term or short term borrowing. In addition the credit and discount policies followed to be determined policies companies have a duty to publish account Historical costing Historical cost is the original monetary value of an economic item. Historical is based on the stable measuring units assumption Historical cost accounting is the situation in which accountants record revenue, expenditure and asset acquisition and disposal at historical cost: that is, the actual amounts of money, or moneys worth, received or paid to complete the transaction. Historical cost accounting is also called because it concern itself with the recording of actual cost on after the date when these are in cured. There are two basic costing system 1 is job costing and 2 is process costing. Actual cost is the part of most modern standard costing system but they are limited value. A basis for the treatment of assets in financial statements where they are recorded at their historical cost, without adjustment for inflation or other price variations What is historical cost accounting? Historical cost is a term used instead of the cost. Cost and historical cost usually mean the original cost at the time of a transaction. Historical cost is helps to distinguish an assets original cost from its replacement cost, current cost, or inflation-adjusted cost. Example, Land purchased in 1992 at cost of $80,000 and still owned by the buyer will be reported on the buyers balance sheet at its cost or historical cost of $80,000 even though its current cost,  replacement cost, and inflation-adjusted cost is much higher today. The cost principle or historical cost principle states that an asset should be reported at its cost (cash or cash equivalent amount) at the time of the exchange transaction and should include all costs necessary to get the asset in place and ready for use. Historical cost principle in accounting Historical cost principle means that assets and liabilities are recorded at their actual historical cost. When an asset is written off, the loss is recorded as the historical cost of the asset less any accumulated depreciation. Typically, the asset would be fully depreciated and thus no loss recorded but this isnt always the case. If the asset is sold the gain or loss is recorded as the amount received for the asset less the historical cost (net of any accumulated depreciation). In both cases, youre using the historical cost as your basis in the asset, but in the write off, you didnt receive anything in return for the asset. To record a sale, you must account for the payment you receive and that amount is of course, the current value of the asset at least its value to someone (the purchaser). Advantages and disadvantages of historical cost accounting Advantages Historical cost accounts are straightforward to produce Historical cost accounts do not record gains until they are realized Historical cost accounts are still used in most accounting systems Disadvantages Historical cost accounts give no indication of current values of the assets of a business Historical cost accounts do not record the opportunity costs of the use of older assets, particularly property which may be recorded at a value based on costs incurred many years ago Historical cost accounts do not measure the loss of value of monetary assets as a result of inflation. Standard costing Standard costing is an important topic of cost accounting. Standard costs are generally connected with a manufacturing companys costs of direct material, direct labor, and manufacturing overhead. Rather than conveying the actual costs of direct material, direct labor, and manufacturing overhead to a product, several manufacturers allocate the expected or standard cost. This means that a manufacturers inventory and cost of goods sold will begin amounts reflecting the standard costs, not the actual costs, of a product. Manufacturers, at rest to pay the actual costs. As a result there are almost always differences between the actual costs and the standard costs, and those differences are known as variances. Standard costing and the related variances is a valuable management tool. If a variance arise, management becomes aware that manufacturing costs have different form the standard (planned, probable) costs. If actual costs are greater than standard costs the variance is unfavorable. An unfavorable variance tells management that if everything else stays constant the companys actual profit will be less than planned. If actual costs are less than standard costs the variance is favorable. A favorable variance tells management that if everything else stays constant the actual profit will likely exceed the planned profit. The earlier that the accounting system reports a variance, the earlier that management can direct its notice to the difference from the planned amounts. If we assume that a company uses the perpetual inventory system and that it carry all of its inventory accounts at standard cost (including Direct Materials Inventory or Stores), then the standard cost of a finished product is the sum of the standard costs of the inputs:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  1. Direct material   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  2. Direct labor   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  3. Manufacturing overhead   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  a. Variable manufacturing overhead   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  b. Fixed manufacturing overhead Standard costs are those cost which are established through identify an objective connection between specific inputs and estimated outputs. Standard costs are usually related to warily analyze phenomenon both in the laborator and in the work place. Marginal costing Marginal cost is the variable cost of one unit product or service. Marginal cost is alternative method of costing to absorption costing. Marginal cost is variable cost charged as a cost of sale and a contribution cost is calculate (sale revenue minus variable cost of sale). Closing stock of work in progress or finished goods are value at the marginal (variable) production cost. Fixed cost is treating as a period cost and charged into the profit and loss account incurred the period of accounting Marginal production cost per unit of an item usually consists of the following. Direct material Direct labour production overheads Direct labour cost might be excluded from marginal costs when the work force is given number of employees on a fixed wages of salary. Even so it is not uncommon for direct labour to be treated as variable cost. When employee are paid a basic wage for a fixed working period. If in doubt you should tread direct labour as a variable cost unless given clear indicator to the country. Direct labour is a often steep cost. With sufficiently short step to be make a labour cost in a variable. The marginal cost of asset usully consist of the marginal cost of production adjusted for stick movement plus the variable selling cost The most important feature of marginal costing is the division of cost into those which are marginal (variable) those which are fixed. The latter are not apportioned to cost centers or products as under and other costing system. Instead they are charged against sale revenues within the period in which are incurred. this deviation of the cost are there application in a appropriate manner is extremely use full in showing management the effect decision, particularly those connected with short term utilization of production capacity. Principles of marginal costing: The marginal principal costing are as Period fixed cost are same any volume of sales and production (provided the level of activity within the relevant range) . selling by an extra item product or service following are as Revenue will be increase by the sale volume of sold item Cost will be increase by the per unit cost Profit will be increase by the contribution amount earned from the extra item The volume of sales falls by one item. Profit will be fall by amount of earned contribution item Profit is measurement should be based on analysis of total contribution. When a unit product is made the extra cost incurred for the manufacture variable Production cost. fixed costs are unaffected, no extra fixed cost are incurred when output is increased. The valuation of closing stock should be at variable production cost Decision accounting The comparison of an alternative courses of action may be facilitated the use of cost data. Latter may be collected by part of a routine or deal with the special problems when it arise strictly speaking, this is not a separate system. It calls upon another information system which indicates the management project likely maximum profit minimum loss. decision on capital expenditure whether to make or buy., what price should be charged as to subcontract and other important matter may all be assisted by the employment of accounting information. A few words on the role of decision making are very appropriate stage. One of the most important function of top management is to make decision. Irrespective of the method of employed decision making implies a choice from a number of alternative. Ther are two basic selection methods First the selection of the particular field in which the final decisions to be made, production is increased, the labour force may large new machine may be introduced: if sale are to be expanded the initial choice between employing more sales men identifying the advertisement to other sale publicity. Once a initial selection has been made, second choice must be follow, if machine is to be purchased Control accounting The comparison of an alternative courses of action may be facilitated the use of cost data. Latter may be collected by part of a routine or deal with the special problems when it arise strictly speaking, this is not a separate system. It calls upon another information system which indicates the management project likely maximum profit minimum loss. decision on capital expenditure whether to make or buy., what price should be charged as to subcontract and other important matter may all be assisted by the employment of accounting information. A few words on the role of decision making are very appropriate stage. One of the most important function of top management is to make decision. Irrespective of the method of employed decision making implies a choice from a number of alternative. Their are two basic selection methods First the selection of the particular field in which the final decisions to be made, production is increased, the labour force may larger new machine may be introduced: if sale are to be expanded the initial choice between employing more sales men identifying the advertisement to other sale publicity. Once a initial selection has been made, second choice must be follow, if machine is to be purchased