Accountability In Administration

Accountability In Administration Accountability in pubic administration is very important aspect to be taken care in every country. The integrity, transparency and accountability are basic principles of public administration and governments must have a check and balance methods to check their bureaucracy for their integrity and honesty. These principles must be adopted and exercised in the country as well as in public administration. The accountability must be done in administration for having transparent and integral government system. Transparency refers to the reliable information keeping and providing citizen services of the country and integrity refers to the honesty and making sure that is no corruption in public and citizens dealings and also no misuse of powers by the public administrators. Public administrators and state heads must develop accountability criteria and the process of accountability must be fair and not one sided. All public administrators and political leaders must be aware of these rules and regulations to abide by so that there are no weaknesses in the process which can be taken for granted by the public servants and politicians. The first basic step in accountability process in public administration is to recognize the efficacy of power. The power or authority is necessary to carry out any development programs and transparency, integrity and accountability can not be obtained by simply cutting powers of administrators (McKinney and Howard, 1998). There is another issue with power that the struggle for attaining more and more powers between bureaucrats, if not eliminated, this conflict can be taken as advantage in future. Accountability is a complex process rather than just tackling the abuses but this practice is essential to attain governmental and public goals. Public trust on departments and government is very important in a democratic country and this can be only achieved by having a fair and strong accountability process in the country. When some public officer misuses its powers and he use these powers for himself instead of using for public service delivery. This also breaks trust of citizens towards public administrators and the government itself. The unethical decisions and acts performed by the public officials are also accountable. The other types of issues in public administration which may arise are blaming of errors on other officer then himself, leaking confidential information, fabricating time/quality/quantit y and reports, misusing of expenses allowed, taking gifts/favors in exchange of preference or personal benefits to clients, taking unnecessary days off and taking extra time for breaks like lunch and dinner etc are some examples of acts by public administrators which must be accountable for ensuring integrity and transparency (Gordon and Milakovich, 2009). In short, accountability is the process for ensuring that public money and powers must be used effectively and with honesty for only public services and country. There must be no misuse of any public power or money by the public administrators and government itself. This also brings trust relationship between the public and the government and its departments. Accountability is a process which must be adopted in every department of the country. Efficiency and Effectiveness Efficiency and effectiveness are important in public administration. Efficiency and effectiveness is desired in every aspect of public administration like utilization of funds by tax payers effectively and efficiency of utilization must be careful, constructive and productive for the public. Effective public administration and services are important because this respond well to the public needs and in a timely situations which are also the political demands of the ruling government and adopt such low cost efficient and effective process which are well targeted, honest, transparent and according to the public interest of the country. Efficiency refers to attaining a goal with least possible cost and resources which is also important to public administration. It is always much more needed to be done in public services and administration than before with spending least resources and achieving more and more productivity. Effectiveness refers to make sure the work done is according to public demands, accountability process is carried out and democratic process is observed (Box, 2009).The decisions made in public sector are according to demands of public which are concluded by the discussions of citizens, discovering issues, developing policies and rules, and managing public administrators to implement these services and programs. Public administration can be effective and efficient if the processes adopted by public administrators are efficient, fast and according to needs of the government and public. E-government processes bring efficiency and effectiveness in the public sector by minimizing the time scales on public level and inter-department communication and processes. E-government enables the public administrators and departments to offer citizen service through one click and their precious time saved. E-government includes online services provided to citizens of the country. This increases the efficiency and effectiveness in spending public money and for right purpose (Cloete and Petroni, 2005). The success of any government and public administration can be measured by efficiency and effectiveness. Peoples point of view regarding the effectiveness and efficiency can be measured time to time by conducting satisfaction surveys, consultations with people directly, and direct individual interaction. The policies must be made keeping in mind about what public requires and where it must be spend and where it must not be spend. In conclusion, efficiency and effectiveness are two basic principles of public administration which must be present in any successful administration. Public administrators who make their policies with consultation of public, consider their requirements and also take feedback about their policies are successful and spending public money honestly, effectively and reliably. The spending of public money must be done according to citizens needs and different tools can be adopted for finding what public needs and requires by the government and public administration. Public services must be delivered effectively and efficiently so that there most of the output can be achieved with the public money and resources. The Legitimacy of the Administrative State The legitimacy of the administrative state claims that it offers opportunities to community engagement and also provides a method for scientific decision making. Rohr (1986) emphasized that the blending of executive, legislative, and judicial powers are aligned according to the separation of powers in a democratic community. He argued that the legitimacy of the administrative state was originally meant for American Senate. It provides a sustainability and permanence to the government system of America and playing a balance role in different constitutional departments of the country government. It also focused on the limitations present in representations in the House of Representatives. The legitimacy of the administrative state empowers future public administrators for playing their own autonomous role by selecting one of constitutional masters where might be clash with one another (Spicer, 2007). Rohr worked on two basic principles: the people of the country if follow illegitimate powers and this is happening in present political environment, a legitimate state must be present to avoid such things. The question of legitimacy of the administrative state was emerged two centuries ago. The legitimacy was questioned because the constitution was not providing base for such an organization. Legitimacy can be accomplished by the state itself by focusing on how it functions and progress for supporting legislations and government. It was supposed before that elected members of the house policy making activities and other relevant activities with evolvement of such policies and how these activities are carried out to present the legitimacy of the administration as well as government itself. Bureaucratic legitimacy is based on the scientific method and professionally. To ensure legitimacy in the administrative state, administrative staff plays their part professionally and specialty. Citizens must trust government because the legitimacy can only be achieved in this case. The legitimacy of the public administrative state can be accomplished by means of expertise, public service, leadership qualities, and vision. Public administrators are responsible for the legitimacy of the state by having direct communication with the community by using their bureaucratic expertise, vision of the government, political leadership and best public service delivery. The legitimacy of the administrative state brings the sustainability to the country and ultimately to the state itself. In conclusion, the legitimacy of the administrative state is the responsibility of the public administrators. They must deliver effective citizen services with honesty and ensuring that the vision of the government is achieved. These efforts bring the legitimacy of the state in view point of the people of the country. The state is considered as stable and strong in terms of its constitution and legislative actions. The legitimacy of administrative state also empowers the government to accomplish their policies and people who elected them to the house must trust them to bring legitimacy. The Politics-Administration Dichotomy The Politics/Administration Dichotomy idea was suggested by Woodrow Wilson in his article The Study of Administration. This article is considered as the base of public administration. The dichotomy offers an enduring image to elected political members, public officers, and students of the public administration. This depicts the real issues of policy and administration decisions which struck in government. Politicians or elected members are liable to make policies agenda and decisions on policies and public servants are liable to administrator programs and providing public services to the community. This dichotomy is meant for eliminating politics in the government departments and leaving politicians to make policies who are elected members by people of democratic country. This has been observed that it is effective to create boundaries of public administration and developing a normative relationship between the public administrators and elected politicians in a democratic community (Svara, 1998). Wilsons suggested that a dichotomy must be present between determinations of government policies must be via politics while its enforcement must be non-political administration. He also emphasized on public sector approach of business like and science of administration. These all formed the public administration early 1940s. This politics-administration dichotomy was used already in Europe a century earlier. It is observed that Wilson essay regarding politics-administration dichotomy is ambiguous (Sapru, 2006). It presented for the first time in American history which focused on the required scientific and systematic study of public administration. His politics-administration dichotomy also urged on professional education which is important of higher education to bring professional bureaucracy in the country. By adopting this dichotomy he appointed on the partisan basis and implies his political power to support his policies and programs. He also successful to bring image of government where administrators were dependent on political and partisan chief executive of the country by adopting approach of centralization and executive leadership while allowing administrator to administrator the internal management matters by giving discretionary powers. Brownlow (1956) was a famous consultant of public administration matters praised the idea of politics-administration dichotomy presented by Woodrow Wilson. In his essay he wrote that Wilson laid a foundation for the study programme which is for everyone in the country who is interested in art or science of public administration. In the modern era, Woodrow Wilsons role in the public administration is not denied. However, it might be argued whether he is founder of the public administration or only a dominant personality for the growth of public administration in America. Wilsons essay about the public administration was part of the administration and politics as the social, political and intellectual ferment till the 19th century. This essay presented the ideas on how to tackle the rapidly changing American economy, social and political-administrative order. The Issue of Representation The issue of representation is present across the globe in public administration. This issue comprises on gender, race, or ethnicity factors. The public administration of any country must be comprised of all races, genders and ethnic groups. The effective representative bureaucracy offers a public administration of all people in terms of demographics so that true representation of all groups is involved in decision making process of the public administration and government. The active representation occurs in bureaucracy when they represent the views of those with similar demographic backgrounds (Kellough, 2010). The representation issues must be tackled down to increase public services quality. Female representation is another major issue in public administration. Because females can only understand better what females of the country need and what policies must be developed to make sure that the public services are offered effectively and efficiently. The demographic diversity must be present in the public officials for tackling diversified issues like religious, ethnic, gender or any other demographic issues. Poor people must be provided with their representation in public administration and government so that all representatives of the community are present. If there is no representation of the poor than there are chances that policies are made only for the landlords, businessmen and corporations. The black people representation is very less in American government and public administration departments and these also created problems for black community. This lack of representation evolved many problems and the trust of black people broken on government (Mosher, 1994). The representation issues are more emerged when there are immigrants and these people representation is not present in the administration. This also creates miscommunication and does not develop trust relationship among immigrants and the public administration. Similarly, the race, ethnic and gender issues creates such problems. The communication gap bears obstacles in developing a trust relationship among government, administration and public. The effectiveness and efficiency is also compromised due to such environment. The representation must be according to the demographics of the country, state and local level. All people must have their proper representation. Females must have their own representation in the public administration as well as in House of Representatives so that all policies and rules are made according to the needs of the females in the country. Minorities must also be represented in the government and in public administration so that the laws must be aligned acco rding to their beliefs and religious independence not compromised. In conclusion, the true representation of every class must be present in the administrative departments and government. This true representation enables government and administrators to develop and implement according to the needs of the people in specific demographics. Equal gender rights must be present in the country and community and this is only possible than there is equal representation of males and females in decision making process. The responsible public administrator Cooper presented the idea of The responsible public administrator in which suggested that the primary responsibility of the public administrator to deal with public interest with honesty and common good responsibility emerged from the fiduciary role of public administration (Boje, 2008). In this the public administrators were the individuals possessing and relied on their own expertise and neutrality. The action taken by such administrators was relied on the scientific and neutral principles. Cooper emphasized on that responsible public administrator knows how to decide an ethical choice in which one might be involved in right action versus wrong action and even sometimes right action versus right action. The individual must build up the skills of moral imagination which involves the capability to create a movie in our minds which must consider the dynamics of the environment in which ethical choice must be taken care (Menzel, 2007). The goal for the responsible public administrator is to bring up the ethical situation of the public servant and develop creative reflection of this situation while not only laying down the public service values (Cooper, 1990). This emphasized on how the public servants are responsible to act ethically and not to take advantage of their powers. Also, public administrators must behave ethically during their public service and do the value-based decisions during while performing their duties. The responsible public administrator must know how to act in a situation where the right action versus the wrong action and in some cases, right action against the right action. The decisions for such actions must be ethical no matter what environment is and also according to values of the government business. Coopers framework provides a solid base for all aspects of public administration involved in decision making and make sure that the public administrator must balance the professional, personal, and organizational values. This framework enables the public servants while they are performing their duties to take decisions neutrally and ethically. Their decisions must be according to the rules and regulations of the government and must not violate any political and governmental rules. The framework not only literate the public administrators about ethics, in fact it demands the actions ethically and practically neutral. In conclusion, the responsible public administrators are important for the democratic government and citizens of the country because these administrators take decisions on all public and national matters neutrally and ethically and also take care of their actions must be according to the law. The democratic government must be successful if they have responsible public servants because there are the people who act upon the government decisions. The democratic government only succeeds by fair play and the public administrators are one of key players of this fair play. These administrators take decisions based upon actions which are right and valuable for community and the country rather than just decision making.

Icloud Technology Essay

Cloud computing is not necessarily a new technology, but it is one that has become much more popular in the past few years. It is a technology that has been improved upon and more companies are relying on cloud computing for their hardware, software, and storage needs. What is Cloud Computing? There are several definitions of what exactly cloud computing is. The simplest explanation is that cloud computing is a means of renting computers, storage, and network capacity on an hourly basis from a company that already has these resources in its own data center and can make them available to you and your customers via the Internet (Smith, 2009). Cloud computing comes in three main formats: Infrastructure-as-a-service, platform-as-a-service, and software-as-a-service (SaaS) (Howarth, 2009). Infrastructure-as-a-service provides access to server hardware, storage and bandwidth (2009). Platform-as-a-service provides basic operating software and may also include services such as database access, user interface, message queues, and application servers (2009). The last model is software-as-a-service (SaaS), which provides customers with access to complete software applications that are often integrated with other users to prove greater functionality for the customer (2009). Positive Aspects of Cloud Computing Prior to cloud computing, there were related services that offered certain or limited services, but not all the services were combined, as they are with cloud computing. Small- and mid-size businesses are signing up for cloud computing, as their goal is to eliminate as much internal IT services as possible (Shacklett, 2011). Cloud computing allows a company to use the services that they see fit for their needs and use as much computing power as them deem necessary on an hourly basis (Smith, 2009). As the demand for internal or external users shrinks or expands, the necessary software, hardware, storage, and network capacity can be added or subtracted as needed (Smith, 2009). The equipment is not kept at the company using the cloud computing service. It does not require upgrades to the electrical system, modifications of the cooling system, additional floor space, or expansion of the IT staff (Smith, 2009). The cloud computing company handles the storage and service of the equipment needed. The last advantage is that there are competing providers for cloud computing services (Smith, 2009). If you are not happy with the current company, you have the choice to move your business to a different company that offers the services that you need. Disadvantages of Cloud Computing The biggest concern or disadvantage of cloud computing is security. The geographical location of the data in a cloud computing environment will have a significant impact on the legal requirements for protection and handling of the data (Bowen, 2011). The laws of the host country apply to the data on the machines (Smith, 2009). Most businesses are hesitant to allow their internal data to be stored on a computer that is outside of their own company and could potentially be stored with another company’s application (Smith, 2009). To date, there has been no breach of client-to-client data, which could be due to sufficient security or because there has been no value in this type of breach (Smith, 2009). There have also been variations of performance when running applications on the cloud (Smith, 2009). Cloud computing services have crashed and become unavailable for several hours or days. When this happens, all your services are off-line until the problem is corrected (Smith, 2009). It may appear as if cloud computing has an unlimited amount of computers and storage disks to meet the needs of customers. As cloud computing becomes more popular and widely used the amount of computers and storage disks may become somewhat limited. Relation of cloud computing to a Biblical Ethical Worldview When a business uses cloud computing they are putting their trust into another company with their personal and business information. The cloud computer company must protect the information as if it were their own. Recommendation of Cloud Computing I believe I would use cloud computing if I were starting or operating a small- to mid-size business. To have access to the hardware, software, and storage capacity of the changing and growing computer industry, it is a good alternative to actually purchasing the equipment or software. Projections of Cloud Computing Cloud computing will continue to grow in popularity. As more businesses look for ways to cut cost, cloud computing will eliminate the need to have the storage space, money needed to purchase and upgrade equipment and to have the technical knowledge to handle problems that arise. Conclusion The popularity of mobile devices is growing rapidly in the business world. To be able to have the software needed downloaded on the mobile devices, as needed, will be a huge benefit to businesses. Cloud computing will also help companies that have several different locations throughout the world connect to the same network, using the same software, when needed. Security will always be a concern, whether the data is stored in-house or at an off-site location. Reputable companies are quickly joining the cloud computing business and although there still may be breaches, the more reputable the company, the better the consumer feels about storing their data off-site. Cloud computing will be a huge benefit to businesses as technology continues to change and grow.

The Crucible - Was The Mass Hysteria Necessary Essay

In The Crucible, there was a lot of senseless behavior. The purpose of The Crucible is to educate the reader on the insanity that can form in a group of people who think they are judging fairly upon a group of people. Judge Hawthorne believes what he is told by certain people is the truth even if little evidence is to be shown. The young girls with Abigail convince Hawthorne of others being witches so that Abigail can get what she wants, John Proctor, also so that Abigail does not blackmail the girls. The Crucible by Authur Miller investigates the effects of hysteria, superstitions and repression on the Salem Community in the late 1600’s. Author Miller, 1915- was born in New York City and graduated from Abraham High School in Brooklyn,†¦show more content†¦In A View From the Bridge (1955; Pulitzer Prize) Miller studies a Sicilian-American longshoreman whose unacknowledged lust for his niece destroys him and his family. All My Sons (1947), Incident at Vichy (1965), The Price (1968), The Creation of the World and Other Business (1972), The Ride down Mount Morgan (1991), and Broken Glass (1994). His screenplay, The Misfits (1961); television dramas, Playing for Time (1980) and Clara (1991); His novel, Focus (1945); and a study of the Soviet Union, In Russia (1969), Arthur Miller’s last book written was his autobiography Time bends: A Life. (Kennedy Center) nbsp;nbsp;nbsp;nbsp;nbsp; Arthur Miller’s The Crucible is a play about the Salem witch trials in 1692. these were classic examples of mass hysteria, resulting in the hanging of a great many respectable men and woman of charges of dealing with the devil. They were convicted by people at least as respectable as themselves, largely on the evidence of many young girls lead by Abigail William’s, who had been caught dancing in the moonlight and laid their rakish behavior to the influence of Satan. Many innocent people were accused and convicted of witchcraft on the most absurd testimony, the testimony of Abigail and the other girls blaming whom they wanted to, so that they were not seen as witches. Descent citizens who signed petitions vouching to the good character of the accused friends andShow MoreRelatedHuman Nature Causing Mass Hysteria in The Crucible1139 Words   |  5 Pagesin The Crucible) In, The Crucible, several of the characters are constantly feuding, not only among themselves but with the entire community as well. Many citizens spread ridiculous lies and rumors accusing innocent people of being â€Å"under the influence† of the devil. The people of Salem fall victim to an eruption of delirium, caused by natural human tendencies. Arthur Miller illustrates blame, majority versus minority, ideology as being natural human tendencies and driving forces to the mass hysteriaRead MoreThe Crucible By Arthur Miller1431 Words   |  6 PagesThe quality most necessary in a leader and a catalyst for hysteria is the ability to manipulate. The play The Crucible by Arthur Miller depicts the events that occurred in 1690s in Massachusetts best known as the Salem Witch Trials. These events center on a group of young girls who are found dancing in the woods with a black slave. Among them is Abigail Williams, a 17 year-old-girl desperate to conceal her affair with a married man and escape charges of witchcraft. In an attempt to pull the spotlightRead Moreâ€Å"Red Alert Is The Colour Of Panic. Elevated To The Point1704 Words   |  7 Pageslead to full-throttle screaming And the welfare is asphyxiating Mass confusion is all the new age and it s creating a feeding ground for the bottom feeders of hysteria† American Eulogy by Green Day was written and released in 2009 giving their audience the feeling of what it is like to be in the middle of mass hysteria and trying to escape that life. Just as people felt During the Cold War and the Salem Witch Trials. The Crucible takes place in Salem, Massachusetts when he wrote the play in 1953Read MoreSimilarities Between The Red Scare And The Crucible1506 Words   |  7 PagesConor Regan Mr. Young American Lit Honors 9/29/17 Wicked Witch of the USA: The Parallels Between The Crucible and the Red Scare Imagine the panic when there is the possibility that anyone around who looks no different than everyone else is relaying information to the enemies. Having no idea if the neighbors who have lived there for 15 years are actually spies. Having no idea if there was a real threat of danger right around the block. This is the type of concern spread by Senator Joseph McCarthyRead MoreFear of Witchcraft as Metaphor in The Crucible by Arthur Miller1161 Words   |  5 PagesFear of Witchcraft as Metaphor in The Crucible   Ã‚  Ã‚   The Crucible uses fear of witchcraft in the America of the 1600s as a metaphor for the fear of communism that was widespread in America in the 1950s. Arthur Miller wished to show that the attitudes and behaviour of the villagers of Salem were as irrational and ill-founded as the attitude and behaviour of the committee chaired by Senator McCarthy. Essentially Miller uses the 17th century setting to provide critical distance between theRead MoreHysteria In The Crucible1452 Words   |  6 PagesWithin Arthur Miller’s award-winning play, The Crucible, there is a constant trend that flows through time. As the tale persists, Salem, Massachusetts gets wound up in the witch hunt of 1692, creating an infectious hysteria on all the villagers. City-wide fear overtakes individual thought and reasoning as well as it can today in America’s â€Å"trivial† matters. The Crucible has many components where the characters experience moments of hysteria. The play introduces the concept of witchcraft where inRead MoreThe Crucible By Arthur Miller1762 Words   |  8 PagesAs defined, a crucible is a container where metals or other substances are heated to a very high temperature or even melted. In these small canisters, extremely violent reactions take place. A crucible isn’t solely an object necessary for chemical reactions, but is highly symbolic. Arthur Miller, author of the play The Crucible, used this as a metaphor of mass hysteria during the Salem Witch Trials. Through this, Miller connected the Puritan trials to The Red Scare, a span of time in which CommunistRead MoreThe On The Hands Of An Angry Mob1477 Words   |  6 PagesArthur Miller, through many of his works, criticized this American state of superiority, exposing underlying insecurities within common pride. By these means, The Crucible exemplifies the American state of chaos; the myriad of ignorance, intolerance, and stubborn ways reflect just as disappointingly today as they did in the 1600s. As hysteria ran rampant, people began to believe things that were completely contradicted by common sense. The Salem Witch Trials were a prime example of this; combining theRead MoreTheme Of Hysteria In The Crucible1314 Words   |  6 PagesIn sociology or psychology, mass hysteria is defined as a phenomenon that transmits collective illusions of threats, whether real or imaginary, through a population in society as a result of rumors and fear. During the Salem witch trials in Massachusetts, this definition directly correlates with the behavior of the people of Salem. They also say that you can trace the cause of mass hysteria back to one person or a group of people. In Arthur Miller’s The Crucible a group of girls are plagued withRead MoreThe Salem Witch Trials : The Causes Of The Deadly Accusations912 Words   |  4 PagesOrr Toledano Mr. Blenner AP U.S. History – Period 1 11 April 2015 The Salem Witch Trials: The Causes of the Deadly Accusations In Arthur Miller’s The Crucible, he writes, â€Å"We are what we always were in Salem, but now the little crazy children are jangling the keys of the kingdom, and common vengeance writes the law!† (Miller 77). This partially fictionalized tale of the Salem Witch Trials points to one of the causes of the trials, vengeance, but the over dramatized tale s early stages were quiet

Electronic Health Record ( Emr ) - 2304 Words

Introduction Electronic Health Record (EHR) and Electronic Medical Record (EMR) have become an important component of modern health care. Nowadays, more and more countries including developed countries and some developing countries have implemented EMR in hospitals or clinics to provide better care to patients. With the implementation of EMR in healthcare field, physicians are able to access patients chart, diagnosis, treatment remotely, and they are able to get alerts about criteria lab values or some potential medical errors. Canada is among the top 10 countries who adopt EMR through the country. However, compared with some European countries, there is still some way to go for Canada. Adoption rate of EMR in Canada is about 56%, while†¦show more content†¦Then I will conclude other issues that may lead to poor implementation of EMR in health organizations and what organizations can improve during the process of procurement. Finally I will mention the trend of EMR procurement nowadays. Canada s current state of adopting EMR Canada has advocated and provided enough fund for the implementation of electronic medical record across the whole country. In 2010, Canada Health Infoway received $500 million CDN; of this amount, $380 million is to be directed to office EMR adoption (Price, 2011).It shows that Canada pays a lot of attention to the adoption of EMR. However, Canada still need make efforts to increase adoption rate of EHR. From this diagram we find that there is no country which can reach 100% EMR implementation. Some of European countries, including Norway, Netherlands, United Kingdom and New Zealand have high EMR adoption rate which is almost 100 percent. And Australia has adoption rate of 92 percent, which is also a high adoption rate. In comparison, Canada’s EMR adoption rate is relatively low, with only 56% adoption rate. Many physicians or health professionals are still resistant to use EMR in Canada. According to an international comparison, less than 30% of physician in Canada use elect ronic lab review, e-prescribing or some other eHealth technology, comparing with rates of greater than 90% in the

Essay about The Killer Angels by Michael Shaara - 957 Words

The killer angels is a world acclaimed novel that was written by an author known as Michael Shaara. In the year 1975, it was granted the Pulitzer Prize for creative writing. It gives us in details the occurrences of the four days in the Battle of Gettysburg. This was during the American Civil War that occurred in the year 1863. At this time, troops that comprised of both the Union and Confederacy were at war in town called Gettysburg in Pennsylvania. This is a piece of story that is driven by disposition and narrated from the point of view of various heroes (Hartwig, 1996). The novel starts with a preamble that actually pace sets the panorama for the proceeding actions and is split into two sections. The first section defines two†¦show more content†¦The book therefore interchanges through the north and south in all the chapters. Different forces are portrayed in the novel and all their movements described. The experiences that they also undergo are an accurate depiction of the situation at the time the Gettysburg war occurred. The book manages to get into the minds of the heroes in the novel. We are shown a byplay of General Longstreet and Lee on the southern part, the way the former’s view of the latter takes a change during the period of the war and by large the authority that General Lee commands over his men in the army. In the north, we are shown how the war was waged through General Chamberlain. He is headed with his very tired army that is not ready for a full attack by the southern insurgents. The novel really causes you to feel like you understand these people in the moments that lead to the grand battle, striding into a long gone time where the asset of respect still means a lot, even when the world is taking a different course as they stage war. The plot of the book seems so relevant and true in relation to the historical context it is set in. This is very evident in the depictions of the different forces, their advances and movements, the situations that they are going through and even the climate and weather is considered very accurate in relation to the post Gettysburg war. There are a number of historical figures that exist in the novel. These are individuals like RobertShow MoreRelatedThe Killer Angels By Michael Shaara1634 Words   |  7 PagesPulitzer Prize-winning author Michael Shaara, the author of The Killer Angels, was born on June 23, 1928 in Jersey City, New Jersey. He was an author of science fiction, sports fiction, and historical fiction. Although writing was his passion, Shaara was very athletically successful in high school, winning more awards than any other student in the history of the school for sports such as basketball, track and baseball. He acquired a skill in boxing, and of the 18 matches Shaara fought as a young man, heRead MoreThe Killer Angels By Michael Shaara1290 Words   |  6 Pages The Killer Angels Essay â€Å"There is no honorable way to kill, no gentle way to destroy. There is nothing good in war. Except its ending.† Stated by Abraham Lincoln, this quote embodies the essence of war, its tragic character and unfortunate occasional necessity. Accordingly, the outcome of war and its battles is often determined by the attitudes of the leaders of the opposing sides, including their causes for the willingness to fight and to be fought. Such was the case with the Battle of GettysburgRead MoreThe Killer Angels By Michael Shaara1521 Words   |  7 PagesThe book The Killer Angels was published in 1975 by the Ballatine Booksand was written by Michael Shaara. The Killer Angels is a historic novel about the time of the American Civil War, more specifically The Battle of Gettysburg. Shaara wrote this historical masterpiece with the sole purpose of letting the reader know exactly how the war was for the men actually putting their lives on the line to get this great country of America to the stature it is today. In order to accomplish his goal of creatingRead MoreThe Killer Angel By Michael Shaara1248 Words   |  5 Pages The Killer Angel is a book elaborating on the history of the American civil war authored by Michael Shaara. The book has gained popularity among American citizens as it covers one of the deadliest battles in American history that took place at Gettysburg, Pennsylvania, hence the title of the battle of Gettysburg (Shaara 5). The crash involved two major groups, the Confederacy, and the Union. The Confederacy constituted of seven secessionist states from the South who advocated forRead MoreThe Killer Angels By Michael Shaara1947 Words   |  8 Pagesthe dueling North and South together to the small town of Gettysburg and on the threshold of splitting the Union. Gettysburg was as close as the United States got to Armageddon and The Killer Angels gives this full day-to-day account of the battle that shaped America’s future. Michael Shaara author of â€Å"The Killer Angels,† tells the story of the Battle of Gettysburg through the eyes of generals Robert E. Lee, Joshua Chamberlain, James Longstreet, and John Buford, and the other men involved in the actionRead MoreKiller Angels By Michael Shaara850 Words   |  4 Pages In the Pulitzer Prize winning civil war novel Killer Angels, Michael Shaara covers five days of the historic battle between the Northern and Southern United States at Gettysburg. Both the North and the South fought for freedom, although they did not have equivalent definitions of freedom. The North and the South were unwavering in their beliefs and their hope for a better United States, but what the two butted heads the most on was slavery. The South was a primarily agrarian region which reliedRead MoreThe Killer Angels By Michael Shaara1117 Words   |  5 Pages Michael Shaara’s 1974 historical novel, The Killer Angels, covers the story of the four days of the Battle of Gettysburg that also features maps for visualization. The format of the story is well organized. It begins with a Foreword, which describes in great detail the armies and soldiers involved in the battle. It follows up with four sections and within each section there are chapters that are written in chronological order, covering the events between Monday, June 29, 1863 and Friday, July 3Read MoreThe Killer Angels By Michael Shaara Essay1255 Words   |  6 Pages In the novel The Killer Angels by Michael Shaara, the story is told from the perspective of the men that fought in the war of Gettysburg in Pennsylvania on July 1863. We are able to see both sides of the combatants, their struggles they faced, friendships acquired, losses, personal stories and their views. In history we only learn the superficial information of how it occurred in the battle and the outcome of it, but we do not know how it happened and how much effort it took to fight in thatRead MoreThe Killer Angels By Michael Shaara1123 Words   |  5 PagesThe Killer Angels Novel written by Michael Shaara describes the Gettysburg battle from the perspective of Robert E. Lee, James Longstreet, various soldiers from both sides, and other men who fought in the battle. This author makes the reader go back in time and actually makes the reader depict the circumstances, and situations that soldiers and generals faced. This Novel makes the reader know that both sides were eager to win, and bring this bloodshed to an end. This amazing Novel shows how neighborRead MoreThe Killer Angels By Michael Shaara852 Words   |  4 PagesThe Killer Angels by Michael Shaara was not just a fiction novel, it was a story of a man who actually saw the battlefield of Gettysburg and learned about the battle and its importance. When he returned from the battle sight he decided to write a novel based on his experience there. Instead of creating fictional characters he used the names and experiences he had directly with the main characters of the novel. Not only did Shaara study and review letters, documents and journal enteries of the men

The Secret Circle The Initiation Chapter Eight Free Essays

â€Å"You sent the note,† Cassie said flatly. Faye smiled her slow, terrible smile. â€Å"Somehow I didn’t think you’d come if I used my own name,† she said. We will write a custom essay sample on The Secret Circle: The Initiation Chapter Eight or any similar topic only for you Order Now And I fell for it, Cassie thought. She must have coached that girl Tina on what to say – and I swallowed it. â€Å"How do you like the little presents you’ve been finding?† Tears came to Cassie’s eyes. She couldn’t answer. She felt so drained, so helpless – if only she could think. â€Å"Haven’t you been sleeping well?† Faye continued, her throaty voice innocent. â€Å"You look awful. Or maybe your dreams have been keeping you awake.† Cassie turned to cast a quick look behind her. There was an exit there, but Suzan was in front of it. â€Å"Oh, you can’t go yet,† Faye said. â€Å"I wouldn’t dream of letting you.† Cassie stared at her. â€Å"Faye, just leave me alone†¦Ã¢â‚¬  â€Å"Dream on,† said Deborah, and she laughed nastily. Cassie could make no sense out of this. But then she saw that Faye was holding a sheet of paper. It was smoothed flat, but it had once been tightly crumpled. Her poem. Anger blazed through her exhaustion. Blazed so bright that for an instant she was full of energy, lifted by it. She lunged at Faye crying, â€Å"That’s mine!† It took Faye by surprise. She reeled back, dodging, holding the poem high out of Cassie’s reach. Then something caught Cassie’s arms from behind, pinning them. â€Å"Thank you, Deborah,† Faye said, slightly breathless. She looked at Cassie. â€Å"I suppose even a little white mouse will turn. We’ll have to remember that. But just now,† she continued, â€Å"we’re going to have an impromptu poetry reading. I’m sorry the atmosphere isn’t more – appropriate – but what can you do? This used to be the science building, but nobody comes here much anymore. Not since Doug and Chris Henderson made a little mistake in a chemistry experiment. You’ve probably seen the Henderson brothers – they’re hard to miss. Nice guys, but a little irresponsible. They accidentally made a bomb.† Now that Cassie’s eyes had adjusted again, she could see that the room was burned out. The walls were black with soot. â€Å"Of course, some people think it’s unsafe here,† Faye continued, â€Å"so they keep it locked. But we’ve never let a little thing like that stop us. It is private, though. We can make all the noise we want and nobody will hear us.† Deborah’s grip on Cassie’s arms was painful. But Cassie started to struggle again as Faye cleared her throat and held up the paper. â€Å"Let me see†¦ ‘My Dreams,’ by Cassie Blake. Imaginative title, by the way.† â€Å"You don’t have any right – † Cassie began, but Faye ignored her. She began reading in a theatrical, melodramatic voice: â€Å"Each night I lie and dream about the one – â€Å" â€Å"It’s private!† Cassie cried. â€Å"Who kissed me and awakened my desire – â€Å" â€Å"Let me go!† â€Å"I spent a single hour with him alone – â€Å" â€Å"It isn’t fair – â€Å" â€Å"And since that hour, my days are laced with fire.† Faye looked up. â€Å"That’s it. What do you think, Deborah?† â€Å"It stinks,† Deborah said, then gave a little wrench to Cassie’s arms as Cassie tried to tear away. â€Å"It’s stupid.† â€Å"Oh, I don’t know. I liked some of the imagery. About fire, for instance. Do you like fire, Cassie?† Cassie went still. That lazy, husky voice had a new note in it, a note she recognized instinctively. Danger. â€Å"Do you think about fire, Cassie? Do you dream about it?† Dry-mouthed, Cassie stared at Faye. Those honey-colored eyes were warm, glowing. Excited. â€Å"Would you like to see a fire trick?† Cassie shook her head. There were things worse than humiliation, she was realizing. For the first time this week she was afraid, not for her pride, but for her life. Faye snapped the piece of paper in her hand, forming it into a loose cone. Flame burst out of one corner at the top. â€Å"Why don’t you tell us who the poem is about, Cassie? This boy who awakened you – who is he?† Cassie leaned away, trying to escape the blazing paper in front of her face. â€Å"Careful,† Deborah said mockingly from behind her. â€Å"Don’t get too close to her hair.† â€Å"What, you mean this close?† said Faye. â€Å"Or this close?† Cassie had to twist her neck to evade the flame. Little glowing bits of paper were flying off in every direction. The brightness left an afterimage, and she could feel heat on her skin. â€Å"Oops, that was close. I think her eyelashes are too long anyway, Deborah, don’t you?† Cassie was fighting now, but Deborah was astonishingly strong. And the more Cassie struggled, the more the grip hurt. â€Å"Let go of me – † she gasped out. â€Å"But I thought you liked fire, Cassie. Look into the fire. What do you see?† Cassie didn’t want to obey, but she couldn’t help it. Surely the paper should have burned up by now. But it was still blazing. Yellow, she thought. Fire is yellow and orange. Not red like they say. All her senses were fixed on the flame. Its heat brought a dry tingle to her cheeks. She could hear the crumple of paper as it was consumed; she could smell the burning. And she could see nothing else. Gray ash and yellow flame. Blue at the bottom like a gas burner. The fire changed shape every second, its radiance streaming endlessly upward. Pouring out its energy†¦ Energy. Fire is power, she thought. She could almost feel the charge of the golden flame. It wasn’t the. vast quietness of sky and sea, or the waiting solidity of rock. It was active. Power there for the taking†¦ â€Å"Yes,† Faye whispered. The sound shocked Cassie out of her trance. Don’t be crazy, she told herself. Her fantasy about the flame collapsed. This was what happened when you didn’t get any sleep. When the stress became unbearable and you got to the end of your resources. She was going insane. Tears flooded her eyes, fell down her cheeks. â€Å"Oh, she’s just a baby after all,† Faye said, and there was savage disgust in her voice. Disgust and something like disappointment. â€Å"Come on, baby, can’t you cry any harder than that? If you cry hard enough, maybe you can put it out.† Still sobbing, Cassie tossed her head back and forth as the blazing paper stabbed closer. So close that tears fell on it and sizzled. Cassie was no longer thinking; she was simply terrified. Like a trapped animal, a desperate, pathetic trapped animal. Dead meat dead meat dead meat dead meat†¦ â€Å"What are you doing? Let go of her – now!† The voice came out of nowhere, and for an instant Cassie didn’t even attempt to locate it. Her whole being was focused on the fire. It flared up suddenly, dissolving almost instantaneously into soft gray ash. Faye was left holding only a stump of charred paper cone. â€Å"I said let her go!† Something bright came at Deborah. But not bright like fire. Bright like sunlight. Or moonlight, when the moon is full and so dazzling you can read by it. It was her. The girl, the girl from the yellow house, the girl with the shining hair. Utterly dumbfounded, Cassie stared as if seeing her for the first time. She was almost as tall as Faye, but unlike Faye in every other respect. Where Faye was voluptuous, she was slender; where Faye was dressed in red, she was dressed in white. Instead of a wild black mane like Faye’s, her hair was long and straight and shimmering – the color of the light streaming in the window. And of course she was beautiful, even more beautiful this close than she had been at a distance. But it was a beauty so different from Faye’s it was hard to think of it as the same thing. Faye’s beauty was stunning but scary. Her strange golden eyes were fascinating, but they also made you want to run away. This girl looked like something from a stained-glass window. For the first time Cassie saw her eyes, and they were green and clear, brilliant, as if light were behind them. Her cheeks were faintly flushed with rose, but it was natural color, not makeup. Her breast was heaving with indignation, and her voice, though clear and musical, was filled with anger. â€Å"When Tina told me she’d delivered that note for you, I knew there was something going on,† she said. â€Å"But this is unbelievable. For the last time, Deborah, let her go!† Slowly, reluctantly, the grip on Cassie’s arms loosened. â€Å"Look at this†¦ you could have hurt her,† the fair-haired girl raged on. She had a Kleenex out and was wiping ash – and tears – off Cassie’s cheeks. â€Å"Are you all right?† she asked, her tone gentling. Cassie could only look at her. The shining girl had come to rescue her. It was like something out of a dream. â€Å"She’s frightened to death,† the girl said, turning on Faye. â€Å"How could you, Faye? How could you be so cruel?† â€Å"It just comes naturally,† Faye murmured. Her eyes were hooded, sullen. As sullen as Deborah’s face. â€Å"And you, Suzan – I’m surprised at you. Don’t you see how wrong it is?† Suzan mumbled something, looking away. â€Å"And why would you want to hurt her? Who is she?† She had a protective arm around Cassie now as she looked from one of the senior girls to another. None of them answered. â€Å"I’m Cassie,† Cassie said. Her voice wobbled at the end, and she tried to steady it. All she could feel was the girl’s arm around her shoulder. â€Å"Cassie Blake,† she managed to finish. â€Å"I just moved here a couple of weeks ago. Mrs. Howard is my grandmother.† The girl looked startled. â€Å"Mrs. Howard? At Number Twelve? And you’re living with her?† Fear darted through Cassie. She remembered Jeffrey’s reaction to hearing where she lived. She would die if this girl responded the same way. Wretchedly, she nodded. The fair-haired girl whirled back on Faye. â€Å"Then she’s one of us! A neighbor,† she added sharply as Faye’s eyebrows shot up. â€Å"Oh, hardly,† Faye said. â€Å"She’s only half – † Suzan began. â€Å"Shut up!† said Deborah. â€Å"She’s a neighbor,† the fair-haired girl repeated stubbornly. She looked at Cassie. â€Å"I’m sorry; I didn’t know you’d moved in. If I had – she threw an angry glance at Faye – â€Å"I’d have stopped by. I live down at the bottom of Crowhaven Road , Number One.† She gave Cassie another protective squeeze. â€Å"Come on. If you want, I’ll take you home now.† Cassie nodded. She would have happily followed if the girl had told her to jump out a window. â€Å"I forgot to introduce myself,† the girl said, stopping on the way to the stairs. â€Å"My name’s Diana.† â€Å"I know.† Diana had a blue Acura Integra. She stopped in front of it and asked Cassie if she wanted to get anything from her locker. With a shudder, Cassie shook her head. â€Å"Why not?† Cassie hesitated. Then told her. Everything. Diana listened, arms folded, toe tapping with increasing speed as the story went on. Her green eyes were beginning to shine with an almost incandescent fury. â€Å"Don’t worry about it,† was all she said at the end. â€Å"I’ll call and have the custodian clean out the locker. For now, we need to get you out of here.† She drove, telling Cassie to leave the Rabbit. â€Å"We’ll take care of it later.† And Cassie believed her. If Diana said it would be taken care of, it would be taken care of. In the car, all Cassie could do was stare at a strand of long, shining hair falling over the emergency brake. It was like sunlight-colored silk. Or sunlight-and-moonlight colored, rather. For an instant, in the back of Cassie’s mind, a thought popped up about someone else who had hair that was more than one color, but when she grasped after it, it was gone. She didn’t quite dare to touch the strand of hair, although she wanted to see if it felt like silk too. Instead she tried to listen to what Diana was saying. â€Å"†¦ and I don’t know what gets into Faye sometimes. She just doesn’t think. She doesn’t realize what she’s doing.† Cassie’s eyes slid cautiously up to Diana’s face. In her opinion, Faye knew exactly what she was doing. But she didn’t say anything – they were pulling up to the pretty Victorian house. â€Å"Come on,† Diana said, jumping out. â€Å"Let’s get you cleaned up before you go home.† Cleaned up? Cassie found out what she meant when Diana led her into an old-fashioned bathroom on the second floor. Soot stained her gray sweater, her hands, her jeans. Her hair was a mess. Her face was smudged with black and striped with tears. She looked like a war orphan. â€Å"I’ll lend you some clothes while we get yours clean. And you can get clean in this.† Diana was bustling around, running hot water into a claw-footed bathtub, adding something that smelled sweet and bubbled. She put out towels, soap, shampoo, all with a speed that bewildered Cassie. â€Å"Throw your clothes outside when you get undressed. And you can put this on afterward,† she said, hanging a fluffy white bathrobe on a hook on the door. â€Å"Okay, you’re set.† She disappeared, and Cassie was left staring at the shut door. She looked at the slightly steamy mirror, then at the bathtub. She felt cold and achy inside. Her muscles were trembling from tension. The hot, sweet-scented water looked perfect, and when she climbed in and it rose around her, she let out an involuntary sigh of bliss. Oh, it was lovely. Just right. She lay and basked for a while, letting the heat soak into her bones and the light, flowery smell fill her lungs. It seemed to clear the last tired cobwebs from her head and refresh her. She took a washcloth and scrubbed the grime off her face and body. The shampoo smelled sweet too. When she finally got out of the tub and wrapped herself in the big white terrycloth robe, she was clean, and warm, and more relaxed than she could remember being in weeks. She still could scarcely believe this was happening, but she felt filled with light. The bathroom was old-fashioned, but not in an ugly way, she decided. Pretty towels and jars of colored bath salts and what looked like potpourri made it nice. She slipped on the soft white slippers Diana had left and padded into the hall. The door opposite was ajar. Hesitantly she knocked, pushed it open. Then she stopped on the threshold. Diana was sitting on a window seat, head bent over Cassie’s gray sweater on her lap. Above her, in the window, prisms were hanging. The sun was striking them so that little triangles of rainbow fell in the room: bands of violet and green and orangy-red. They were sliding across the walls, dancing on the floor, on Diana’s arms and hair. It was as if she were sitting in the middle of a kaleidoscope. No wonder the window had sparkled, Cassie thought. Diana looked up and smiled. â€Å"Come in. I was just getting the soot out of your sweater.† â€Å"Oh. It’s cashmere – â€Å" â€Å"I know. It’ll be all right.† Diana took some book that had been open on the window seat and put it into a large cabinet that stood against one wall. Cassie noticed she locked the cabinet afterward. Then she went out with the sweater. Cassie looked at the window seat curiously. She didn’t see any spot remover. Only a packet of potpourri and what looked like part of somebody’s rock collection. The room itself was lovely. It managed to combine pretty, antique-looking furniture with modern things, as if the past and the present existed side by side in harmony here. The hangings on the bed were pale blue with a delicate trailing-vine design, light and airy. On the walls, instead of movie posters or pinups, there were some kind of art prints. The whole place looked – classy. Elegant and artistic, but comfortable, too. â€Å"Do you like those? The prints?† Cassie turned to find that Diana had noiselessly entered the room again. She nodded, wishing she could think of something intelligent to say to this girl who seemed so far above her. â€Å"Who’s in them?† she asked, hoping that wasn’t something she ought to know already. â€Å"They’re Greek gods. Or Greek goddesses, actually. This one’s Aphrodite, the goddess of love. See the cherubs and doves around her?† Cassie gazed at the woman in the picture, who was reclining on a sort of couch, looking beautiful and indolent. Something about the pose – or maybe it was the exposed bosom – reminded her of Suzan. â€Å"And this is Artemis.† Diana moved to another print. â€Å"She was goddess of the hunt. She never married, and if any man saw her bathing, she had him ripped to pieces by her dogs.† The girl in this picture was slim and lithe, with toned-looking arms and legs. She was kneeling, aiming a bow. Her dark hair fell in tumbled waves down her back, and her face was intense, challenging. Deborah sometimes looked like that, Cassie thought. Then she glanced at the next print and started. â€Å"Who’s that?† â€Å"That’s Hera, queen of the gods. She could be – jealous.† Cassie bet she could. The young woman was tall and proud, with an imperious set to her chin. But it was her eyes that held Cassie. They seemed almost to blaze from the print, full of passion and will and danger. Like a crouching jungle cat†¦ Shuddering uncontrollably, Cassie turned away. â€Å"Are you all right?† Diana asked. Cassie nodded, gulping. Now that she was safe, it was all coming back. Not only the events of the last day, but of the entire last week. All the hurt, all the humiliation. The hanged doll in her locker, the scene in the cafeteria. The rubber snake. The game of keep away with her backpack†¦ â€Å"Cassie?† A hand touched her shoulder. It was too much. Cassie turned around and flung herself into Diana’s arms, bursting into tears. â€Å"It’s okay. It’ll all be okay, really. Don’t worry†¦Ã¢â‚¬  Diana held her and patted her back. All the tears Cassie hadn’t been able to release in front of her mother or grandmother were flooding out now. She clung to Diana and sobbed like a little child. And it was just like the images she’d had in the library. As if she were seven years old and her mother was comforting her. Somehow, Diana made Cassie feel that everything was going to be all right. Eventually, she slowed to hiccups and sniffles. Finally she lifted her head. â€Å"Tell you what,† Diana said, handing a Kleenex to Cassie. â€Å"Why don’t you stay here for dinner? My dad won’t be back until late tonight – he’s a lawyer. I can call a couple of friends and we can order a pizza. How does that sound?† â€Å"Oh – great,† Cassie said, biting her lip. â€Å"Really great.† â€Å"You can put on these clothes until yours dry – they’ll be a little big, but not too bad. Come downstairs when you’re ready.† Diana paused, her emerald-green eyes on Cassie’s face. â€Å"Is something wrong?† â€Å"No†¦ not really, but†¦Ã¢â‚¬  Cassie floundered, then shook her head angrily. â€Å"It’s only†¦ it’s just†¦ why are you being so nice to me?† she burst out. It all still seemed like a dream. Diana stared at her a minute, then she smiled with her eyes, although her lips remained grave. â€Å"I don’t know†¦ I guess I think you’re nice and you deserve it. I can work on trying to be rotten if you want.† Cassie shook her head again, but not angrily this time. She felt her own lips twitch. â€Å"And†¦Ã¢â‚¬  Diana was looking off into space now, her clear green eyes distant. â€Å"We’re all sisters, you know.† Cassie caught her breath. â€Å"Are we?† she whispered. â€Å"Yes,† Diana said firmly, still looking far away. â€Å"Yes, we are. In spite of everything.† Then her face changed, and she looked at Cassie. â€Å"You can call your mom from this line,† she said, indicating a phone. â€Å"I’ll go down and order the pizza.† And just like that, she was gone. How to cite The Secret Circle: The Initiation Chapter Eight, Essay examples

Cost Accounting †Classification of Costs free essay sample

Cost accounting refers to a process of accumulating, recording, classifying and analyzing all costs incurred at various levels of production. The purpose of cost accounting is manifold. It provides a final selling price, suggests the best possible course of action where maximum savings are possible and a strategy for future. Cost accounting is also constructive in comparing the input and output results that ultimately aids the management to arrive at a financial statement. It includes tangible as well as the intangible expenses. Let us look at the various methods of cost classification. 1. By element- On the basis of element, cost is divided into three categories- a)Material- It is one of the most important aspects of production. It is also referred to as raw material or tangible items. Almost 50% of the cost comes under material. For example- cotton, wood, rubber, etc. b)Labour- Obtaining finished products from raw material solely depends on labour. We will write a custom essay sample on Cost Accounting – Classification of Costs or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Cost of labour is calculated in the form of wages and salaries. Expenses- Expenses other than material and labour come under the category of ‘expenses’. For example- rent, insurance, etc. 2. By nature/traceability- On the basis of traceability, cost is divided into two categories- a)Direct/traceable cost- It refers to those costs that are easily traceable or identifiable. For example- wages, salary, cost of timber, cotton, etc. b)Indirect/untraceable cost- It refers to those costs that are not easily traceable of identifiable. For example- lubricants, cotton wastes, insurance, etc. 3. By function- On the basis of function, cost may be divided into four categories- a)Production cost- Cost incurred in obtaining finished goods from raw material is referred to as the production cost. b)Administration cost- It includes the cost of strategizing policies, leading the organization, and carrying out the operations. c)Selling cost- The cost incurred on marketing for promotion of sales is called selling cost. d)Distribution cost- The cost incurred on distribution of finished products is called distribution cost. 4. By behavior- On the basis of behavior, cost can be divided into two categories- a)Fixed cost- Fixed cost is the cost that remains the same irrespective of the size of production. For example- rent, insurance, etc. b)Variable cost- Variable cost is the cost that changes with respect to change in the size of production. For example- material, wages, etc. 5. By control controllability- On the basis of controllability, cost can be divided into two categories- a)Controllable- Cost that can be controlled by the members of an undertaking b)Uncontrollable- Cost that cannot be controlled by the members of an undertaking 6. By normality- On the basis of normality, cost is divided into two categories- a)Normal cost- It is the cost incurred on regular day to day activities b)Abnormal cost- It is the cost incurred on abnormal events taking place during business operations 7. By time- On the basis of time, cost is divided into two categories- a)Historical cost- It is the cost incurred in the past b)Predetermined cost- It is the cost that is determined before the production process is completed