Pros and Cons of School Uniforms

Advantages and disadvantages of School Uniforms They come in delicate yellow polo shirts. They come in white shirts. They come in plaid skirts or jumpers. They come in creased jeans, naval force or khaki. They are completely made of solid texture. They come in all sizes. They are school outfits. What's more, regardless of their name,â uniform, which means continuing as before in all cases and consistently, school outfits can in any case appear to be unique starting with one understudy then onto the next. In the course of recent years, school garbs have become a major business. The Statistic Brain Website (2017) checks that 23% of all open and tuition based schools have a uniform approach. That implies there are yearly school uniform deals of over $1.3 million every year, with the normal expense of $249/understudy. School Uniforms Defined Regalia utilized at schools can go from the formal to the casual. A few schools that have actualized them have picked what one as a rule considers in association with private or parochial schools: decent pants and white shirts for young men, jumpers and white shirts for young ladies. Be that as it may, most state funded schools are going to something increasingly easygoing and progressively satisfactory to guardians and understudies: khakis or pants and weave shirts of differing hues. The last gives off an impression of being progressively moderate too on the grounds that they can be utilized outside of school. Many school regions that have actualized outfits have given a type of money related help for families that can not bear the cost of the additional cost. Aces of School Uniforms â€Å"Uniform of a fighter and uniform of an understudy both are similarly required for the nation.†Ã¢â‚¬â€¢Ã‚ Amit Kalantri, (creator) Wealth of Words​ A portion of the explanation offered to help school outfits are the accompanying: Forestalling pack hues, and so on in schoolsDecreasing viciousness and robbery due to apparel and shoesInstilling discipline among studentsReducing requirement for executives and instructors to be garments police (for instance, deciding if shorts are excessively short, etc.)Reducing interruptions for studentsInstilling a feeling of communityHelping schools perceive the individuals who don't have a place nearby The contentions for school garbs rely on their adequacy practically speaking. Recounted data from directors in schools that have actualized uniform arrangements point to the way that they do positively affect discipline and the school. Note that the entirety of coming up next were from center schools. In Long Beach (1995), authorities found that the year after their obligatory program with parental quit was executed, in general school wrongdoing diminished by 36%. All the more as of late, aâ 2012â study found that following a time of having a uniform approach at a center school in Nevada, school police information indicated a 63% diminishing in police log reports. In Seattle, Washington, which has a compulsory strategy with a quit saw an abatement in truancy and tardies. They had likewise not had a revealed episode of robbery. As a last model from Baltimore, Maryland, Rhonda Thompson, an authority from a center school that has a deliberate strategy seen a feeling of earnestness about work. Regardless of whether any of these outcomes can be straightforwardly connected to class regalia is difficult to state. In any case, it very well may be said that something has changed to make the authorities pay heed. We can not limit the happenstance of school regalia with these progressions either. On the off chance that you might want more data about schools that have actualized uniform approaches, see the Department of Educations Manual on School Uniforms. Cons of School Uniforms â€Å"[On school uniforms] Dont these schools do what's necessary harm making every one of these children think the same, presently they need to make them resemble the other the same as well? - George Carlin, humorist A portion of the contentions made against regalia include: Understudies and guardians contend that outfits disregard their opportunity of articulation (see the following page of this article for progressively about what the Supreme Court needs to state on this)Some understudies may decide to communicate their independence through different methods, for example, body puncturing which is more earnestly to regulate.Parents raise worries about the cost.Because garbs single out understudies as being from one school, this may prompt issue with understudies from different schools.Families dread it may meddle with strict attire like yarmulkes.A new strategy for school regalia can be tedious and hard to implement. There are worries that garbs are frequently connected with low-pay, urban school settings. The Institute of Educational Science National Centerâ for Educational Statistics noticed that inâ 2013â€14: A higher level of schools where 76 percent or a greater amount of understudies were qualified for nothing or scaled down value lunch required school garbs than did schools where lower rates of understudies were qualified for nothing or discounted value lunch. Different concerns have been raised by David L. Brunsma, a partner educator of human science at the University of Missouri-Columbia. He dissected information from schools across the country, and distributed research with co-creator, Kerry Ann Rockquemore that reasoned that tenth grade government funded school understudies who wore regalia did no better than the individuals who didn't in participation, conduct, or medication use. End: The adequacy of garbs will be a subject of proceeding with examine as more schools search for answers for financial issues of participation, discipline, tormenting, understudy inspiration, family commitment, or monetary need. And while a school uniform might be just a little piece of the answer for these ills, they do illuminate one significant issue, the clothing standard infringement. As Principal Rudolph Saundersâ explains to Education Week (1/12/2005) that before school outfits, â€Å"I would go through 60 to an hour and a half daily on clothing standard infringement. Obviously, there are consistently those understudies who will attempt to modify a uniform for independence. Skirts can be moved up, jeans can be dipped under the abdomen, and (improper?) messages on T-shirts can even now be perused given traditional shirts. To put it plainly, there is no assurance thatâ student wearing a school uniform will consistently fulfill the clothing regulation guideline. Preeminent Court Rulings In Tinker v. Des Moines Independent Community School (1969), the court said that an understudies opportunity of articulation in school must be ensured except if it would truly meddle with the necessities of fitting order. In the disagreeing supposition composed by Justice Hugo Black, he stated, If the opportunity has arrived when understudies of state-bolstered schools ... can oppose and ridicule requests of school authorities to keep their brains on their own homework, it is the start of another progressive time of tolerance in this nation cultivated by the legal executive. Understudies are as yet ensured under Tinker. In any case, with an expansion in school brutality and group related exercises, the political atmosphere appears to have turned progressively preservationist, and the Supreme Court has started to return numerous choices back to the prudence of the nearby educational committee. The issue of school outfits itself, be that as it may, has not yet been managed by the Supreme Court. Schools must teach understudies in a protected domain. After some time, instruction has frequently sneaked away as the principle focal point of schools. As we have tragically observed, school wellbeing is such a tremendous issue, that it is difficult to concoct approaches that really work without transforming a school into a jail camp. After the occasions at Columbine High School in 1999 where understudies were singled out incompletely for what they wore, and after various burglaries and murders over architect shoes, it is clear why many school regions need to establish regalia. We should understand that learning can't happen without some feeling of dignity and control. Perhaps organizing school garbs may help bring back that feeling of respectability and permit instructors to do what they are recruited to do: educate. Parent and Student Support for Uniforms Numerous schools have in reality settled on the decision to have understudies wear school outfits. Until the Supreme Court administers in any case, this is altogether up to the school region. In any case, they do even now need to follow state and government hostile to separation laws when they make their polices.Following are a few plans to utilize regalia simpler to acknowledge by understudies and parents:Make garbs increasingly easygoing - pants and a weave shirtAllow understudies an outlet for their own appearance: catches to help political up-and-comers, however not group related paraphernaliaProvide budgetary help to those guardians who can not bear the cost of the uniformsAccommodate understudies strict convictions. This is required by the Religious Freedom Restoration Act.Make your program willful if network pressure is too largeInstitute a quit arrangement. Excluding this would presumably make a court rule against your program except if there is evidence that lesser measures are ineffective.Make outfits a necessary piece of the school wellbeing program.

Hacks and meta-hacks

Hacks and meta-hacks A few nights ago, I was walking down the Infinite Corridor with two of my halls freshmen, when one of them noticed something odd in the Guide to Facilities for Individuals with Disabilities campus map psoted on the wall. You cant really see anything in that picture. But what my friend had noticed was that several of the buildings had tiny stickers on them, picturing hacks that had happened on those buildings in the last few years. I was really entertained by this clever and subtle hack, so I took pictures. Ill also summarize the pictured hacks for you. Its been a while since the Hack Gallery was updated, and only a couple of these hacks have been put in it. Most of the hacks, youll notice, are cross-group, and the team working on the hack often included members of such groups as Jack Florey, James Tetazoo, the Order of Random Knights, the Western Hacking Organization, and/or no group at all. Picture 1: Location: Killian Court Hack: Model rockets distribute fliers over freshman photo Date: Orientation 2003, 2004 Group: Western Hacking Organization (WHO) Location: Great Dome Hack: Wright Flyer Date: December 17, 2003 (the 100th anniversary of airplane flight) Group: None/cross-group Comments: If any of you guys actually read my blogyou were my heroes when I was a frosh! Location: Building 7 Hack: Banner bearing the words The Only put over Massachusetts in Massachusetts Institute of Technology, replacing banner put up by Caltech that said That Other. Date: Campus Preview Weekend 2005 Group: None/cross-group Comments: This was part of the CPW 2005 Caltech vs. MIT hacking war. I remember eating dinner in the 4th West diner at two in the morning with some of the Caltech hackers. Picture 2: Location: MacGregor House Hack: Go Sox banner Date: Either the last playoffs or last World Series, I forget Group: Presumably people from MacGregor, but maybe WHO Location: Strung over Briggs Field between MacGregor and Simmons Hack: I Hate The Flag Policy protest banner Date: February 17, 2004 Group: None/cross-group Comments: Some explanation of the Flag Policy controversy Picture 3: Location: East Campus courtyard Hack: Coffeemate explosion (not really a hack but whatever) Date: Every year during Orientation, occasionally other times Group: Various residents of East Campus Location: Radome of Green Building Hack: Radome turned into weird smiley thing from Hitchhikers Guide series Date: May(?) 2005 (opening day of Hitchhikers Guide movie Group: James Tetazoo, I think Picture 4: Location: Stata Center (side facing Vassar Street) Hack: Giant property of MIT bar code with bars shaped to resemble Stata Center Date: May 2004 (the day Stata was dedicated) Group: None/cross-group Comments: If you look you can find IHTFP in the bars. And the serial number on the banner is the cost of building Stata in scientific notation. Picture 5: Location: Inside of Rockwell Cage Hack: Harvard banner sporting the words Huge Ego on Harvard logo in place of whatever Harvards motto is Date: Campus Preview Weekend 2003 Group: Either WHO or cross-group, Im not sure So yeah, thats nine hacks. The tenth, I suppose, is the meta-hack itself the map. Location: Infinite Corridor Hack: Stickers representing hacks put on campus map Date: September 2005 Group: I have no idea

Hacks and meta-hacks

Hacks and meta-hacks A few nights ago, I was walking down the Infinite Corridor with two of my halls freshmen, when one of them noticed something odd in the Guide to Facilities for Individuals with Disabilities campus map psoted on the wall. You cant really see anything in that picture. But what my friend had noticed was that several of the buildings had tiny stickers on them, picturing hacks that had happened on those buildings in the last few years. I was really entertained by this clever and subtle hack, so I took pictures. Ill also summarize the pictured hacks for you. Its been a while since the Hack Gallery was updated, and only a couple of these hacks have been put in it. Most of the hacks, youll notice, are cross-group, and the team working on the hack often included members of such groups as Jack Florey, James Tetazoo, the Order of Random Knights, the Western Hacking Organization, and/or no group at all. Picture 1: Location: Killian Court Hack: Model rockets distribute fliers over freshman photo Date: Orientation 2003, 2004 Group: Western Hacking Organization (WHO) Location: Great Dome Hack: Wright Flyer Date: December 17, 2003 (the 100th anniversary of airplane flight) Group: None/cross-group Comments: If any of you guys actually read my blogyou were my heroes when I was a frosh! Location: Building 7 Hack: Banner bearing the words The Only put over Massachusetts in Massachusetts Institute of Technology, replacing banner put up by Caltech that said That Other. Date: Campus Preview Weekend 2005 Group: None/cross-group Comments: This was part of the CPW 2005 Caltech vs. MIT hacking war. I remember eating dinner in the 4th West diner at two in the morning with some of the Caltech hackers. Picture 2: Location: MacGregor House Hack: Go Sox banner Date: Either the last playoffs or last World Series, I forget Group: Presumably people from MacGregor, but maybe WHO Location: Strung over Briggs Field between MacGregor and Simmons Hack: I Hate The Flag Policy protest banner Date: February 17, 2004 Group: None/cross-group Comments: Some explanation of the Flag Policy controversy Picture 3: Location: East Campus courtyard Hack: Coffeemate explosion (not really a hack but whatever) Date: Every year during Orientation, occasionally other times Group: Various residents of East Campus Location: Radome of Green Building Hack: Radome turned into weird smiley thing from Hitchhikers Guide series Date: May(?) 2005 (opening day of Hitchhikers Guide movie Group: James Tetazoo, I think Picture 4: Location: Stata Center (side facing Vassar Street) Hack: Giant property of MIT bar code with bars shaped to resemble Stata Center Date: May 2004 (the day Stata was dedicated) Group: None/cross-group Comments: If you look you can find IHTFP in the bars. And the serial number on the banner is the cost of building Stata in scientific notation. Picture 5: Location: Inside of Rockwell Cage Hack: Harvard banner sporting the words Huge Ego on Harvard logo in place of whatever Harvards motto is Date: Campus Preview Weekend 2003 Group: Either WHO or cross-group, Im not sure So yeah, thats nine hacks. The tenth, I suppose, is the meta-hack itself the map. Location: Infinite Corridor Hack: Stickers representing hacks put on campus map Date: September 2005 Group: I have no idea

A Research Study On Cancer Registry History - 1338 Words

Cancer Registry History A cancer registry is an information system that collects, maintains, storages, and analyses data on people with cancer. Cancer data is important to healthcare world. Physicians, researchers, legislators, medical students, epidemiologists, and public health planners rely on this data. Researchers need it to study possible causes of cancer and doctors need it to decide the best course of treatment for their patient. The major purposes are: †¢ to establish and maintain a cancer incidence reporting system; †¢ to be an informational resource for the investigation of cancer and its causes; and †¢ to provide information to assist public health officials and agencies in the planning and evaluation of cancer prevention and†¦show more content†¦(WellStar Cancer Network, 2015) Mailing Letters This process includes separating patient and doctor letters and placing them in the correct envelope. The purpose is to receive recent follow ups on patients who have or did have cancer. Procedure 1. Obtain letters from the appropriate employee. 2. Separate doctor letters from patient letters. a. Doctor letters will say â€Å"Dear Dr. Smith†. 3. Fold the letter hotdog style in half leaving about  ½ inch at top. 4. Fold the letter again leaving the â€Å"Dear __________† showing at the very bottom. 5. Obtain two envelopes for patient letters. a. Envelope that states â€Å"Follow Up Program. This is not a Bill†. b. Envelope that states â€Å"Oncology Data Center† with a stamp on the top right corner. 6. Obtain two envelopes for doctor letters. a. Envelope that states â€Å"Wellstar Kennestone Hospital† in the top left corner only. b. Envelope that states â€Å"Oncology Data Center† with no stamp in top right corner. 7. Place the patient and doctor letters in the appropriate envelope. 8. Verify the patient letters are in the patient envelopes and the doctor letters are in the doctor envelopes. 9. Place the letters in the mail room on the desk. Follow Ups The purpose of follow ups is to monitor the statuses of patients in the cancer registry. The American College of Surgeons Commission on Cancer is to maintain a 90% follow up rate of

Descriptive Essay Peek A Boo - 1033 Words

Her soft blue eyes gaze out the glass windows as she watches the sun play ‘peek-a-boo’ behind the lush green trees. Sleekly, she winds down the clear barrier and allows the gentle morning breeze blow her bleached blond hair. â€Å"Olivia we’re here†, says Dad. A sudden jolt rushes down her back. She bites her lips. Her rosy cheeks start to loose colour faster than a blink of an eye. â€Å"Breathe Olivia, it’s going to be ok,† she tells herself. Haltingly she steps out of her father s Jet Black Volkswagen. â€Å"Good Luck†, wishes her Dad. She forces a weak smile as she pushes the door shut with her frail hands. Step by step she starts walking towards the main entrance. Her eyes widen in disbelief. She looks up and sees an enormous two-story building,†¦show more content†¦Her shaky hands graciously accept the handshake. She notices a strange strip of blue paint covers Stacy’s right hand but, she chooses to ignore it. She lets out a sigh of relief. Olivia carefully hands the scrunched piece of paper to Stacy. â€Å"Aah, you have math with me!† They approach a yellow door dressed in math symbols that warmly greet them inside. A decent sized room with navy blue carpet and desks symmetrically set in pairs awaits them. â€Å"Come sit next to me,† says Stacy. Olivia follows Stacy down to the back of the class. They sit close to the back door. Eagerly she watches as her new classmates walk in. A tiny fair skinned woman walks in. She’s dressed in a lilac purple skirt and a white blouse. â€Å"Good Morning† she welcomes the class. â€Å"This is Miss Brown by the way,† says Stacy. â€Å"She’s really nice†. Olivia smiles â€Å"she seems nice†. Miss Brown starts doing the roll â€Å"Oh, It seems like we have a new student in our class† Her chocolate brown eyes look directly at Olivia. A rush of heat turns Olivia face blood red. â€Å"Hi† she squeaks. The whole entire class inspects Olivia. She can feel herself slowly sinking back into her hoodie. â€Å"Welcome to St Andrews you re going to enjoy it here† Miss Brown s smiles and carries on with class. â€Å"Hahaha† Olivia turns and sees Stacy laughing. â€Å"I’ll tell you right now, this school is horrible and you re going to hate it,† says Stacy. Olivia stares at Stacy

The Meaning of Professional Term Paper Writers

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Accounting and Its Relevance

Question: Indicate the main purposes of management accounting and its relevance to the management of organisations. Answer: Introduction In this report, discussion will be mainly based on management costing concept, its impact on the management in taking strategic decision and how it differs from the financial costing. While understanding the concept of management accounting an in-depth knowledge of various types of cost is required to be required. After that, all the costs are identified and categorized. Then budget for the upcoming year is to be prepared based on the cost and production level analysis (Kaplan and Atkinson 2015). Then after the actual performance during the whole year, variance analysis is made between budgeted cost and actual cost where the reasons for variances are identified and reported to the management. Financial Accounting and Management Accounting Financial accounting is based on various accounting standards, which an organization must comply in order to present a transparent financial statement with the users. Whereas management accounting is concerned with the operation report that helps the management to understand the present financial position of the company and make strategic plans for future (Horngren et al. 2013). For example, the cost of not meeting demands or opportunity cost is not reflected in financial accounting but it is reflected in management accounting so that management can understand what would have been there actual profit if they had been able to meet their demands fully. Whenever any new software is to be implemented, management must consider all the factors of it which will affect the financial accounting as well as management accounting. Financial accounting tends to report on the entire business of the organization where management accounting provides a detailed analysis of product line, cost allocation between various products (Deegan 2012). Financial accounting mainly focuses on the profitability of the organization whereas management accounting indentifies the causes of problem related to the operation and help in finding ways to fix them. In financial accountings records are required to be preserved to prove that financial statements are prepared in consistency with accounting policies whereas management accounts deals with future forecast and decision making aspects of the organization (Edwards 2013). It includes budget and variance analysis. In case of financial accounting, financial statement is required to be prepared at the end of accounting period that may be quarterly, half yearly or yearly whereas in management accounting reporting is made to the board of directors frequently so that they can make strategic planning with the latest report. Classification of Cost Cost and revenue are the two important aspects based on which the completely financial statement is prepared. Either every item in the financial statement is a cost incurred by the company or revenue generate from sale of goods and service (DRURY 2013). Therefore, classification of cost is very important so that financial statement reflects the true picture of the organizational performance. Cost can be classified as follows: Committed fix cost: Committed fix cost are those type of fix cost, which has been committed to be incurred in future. For example, monthly salary paid to employees, office rent and warehouse rent. These costs are relevant for long term planning and not for short term planning (Ramanathan 2014). These costs do not vary with the production level and is reduced per unit when production level increases. Sunk Cost: These are cost which have already been incurred and nothing can be done. For example, non-refundable down payment, which has already been, paid to purchase machinery which will be forfeited if the machinery is not purchased. These costs are irrelevant for decision-making purpose. Slab fixed cost: This type of cost is fixed up to a certain level after that it increases and remain fixed again up to a certain level (Balakrishnan, Labro and Soderstrom 2014). For examples, number of nurses required is 4 for 100 patients or part thereof. So whenever the number of patients increases above 100, number of nurses required is 8. Discretionary fix cost: This type of fix cost is relevant to any decision making. For example, if any new proposal is to be accepted by the management for the ideal capacity it have then it may have to incur certain fix cost, which is specific to the new proposal. Opportunity cost: It is the contribution lost for not producing one product because of producing any other product in its place. This cost is to be taken into account while taking any new proposal i.e. it is relevant for decision-making purpose. It is also known as shadow cost (Fullerton, Kennedy and Widener, 2013). Whenever decision is to be taken for any other alternative then net evaluation of the product is to be computed based on shadow price based on that decision is to be taken. Variable cost: Variable costs are those changes with the production level. It is relevant for short term as well as long term since they are measured per unit. It is fixed per unit of goods sold whereas fixed cost per unit changes with increase in production level. For examples raw material per unit, labour cost per unit and other cost which are measured per unit. Marginal Cost: It is the cost of producing one additional unit of a product. Marginal costing is used to compute profit volume ratio, breakeven point (Ward 2012). It is relevant for short-term decision making by the management. Management must do breakeven analysis whenever any new investment is to be made. Budget Budget is required to be prepared before starting any business and every year so that management can have an idea of the cost and revenue structure of upcoming year. Budget is prepared and presented to the management as an estimation of various cost and the profitability of the company given a particular production level. Zero Based Budgeting (ZBB) is the starting point of preparing budget. First the cost centres are to be identified then flexible budget is to be prepared, then identify the principal budget factor. After that functional budget is to be prepared and at last variances are to be computed. In this process, traditional budget is to be prepared and then differences are adjusted with functional budget as budget allowances (Otley and Emmanuel 2013). Now after six or seven years the budget will not reflect the exact position of the business. Hence, to get back the original budget performance the budgeting process will again start from zero i.e. identification of cost centre, flexi budget and so on and for this purpose budget allowance are not considered. This whole process is known as ZBB. However, this process is costly and time consuming. Operational budget is a plan for the expenditure to be incurred in future. For example, operational budget typically includes anticipated labour and material cost. Operational budget are of various types: Flexi Budget: In this type of budget production cost is anticipated for various production level based and profitability is determined based on that, it is decided to commence production at a particular level (Strumickas and Valanciene 2015). The structure of flexi budget consists of fixed cost that are fixed at every production level, semi variable cost which means some portion of the cost is fixed while some portion is variable and variable cost which varies with the level of production like material and labour cost. Cash budget: In this type of budget the cash inflow and outflow during the entire year is shown on a monthly basis. It starts with opening cash balance during the month that is the closing balance of the previous month. After that all cash inflows like cash sales, recovered from debtors and other cash receipts are added with the opening balance (Parker 2012). Then all the cash outflows like cash purchase, payment to creditors and other cash expenses are to be deducted to arrive at the closing cash balance for the month, which is then carried forward to the next month. Production Budget: It determines the number of units required to be produced to meet the demand, which takes into account the principal budget factor or bottleneck factor.Raw material purchase budget: It determines the units of raw material required to be purchased for producing at a particular level of capacity. It also determines the amount of amount required for the purchase of raw material. Labour budget: It determines the amount if labour cost, number of labour required and takes into account the labour down time and labour idleness Master budget: This type of budget is takes into account and covers all the aspects in an organization that is why it is called master budget. All those costs which are relevant for any decision making is known as relevant cost like variable cost, opportunity cost and discretionary fix cost and are considered while preparing master budget (CPA and Shi 2016). It takes into account all the budgets discussed above. Standard Costing and variance analysis Standard Cost means should be cost for actual units produced. It is never possible that estimated cost and production unit is the same as actual cost and production units that is why the concept of standard costing came, which involves determination of revenue and cost on the basis of benchmarking. Based on these variances is calculated comparing actual cost with standard cost. Variance is calculated for sales, volume and all types of cost. Variances are further sub divided into rate variances, usage variance and ideal capacity variance. Rate variance is the difference in actual and standard cost due to change in estimated rates (ker and AdÄ ±gzel 2016). Usage variance is the difference between actual and standard cost due to change in estimated consumption of units. Ideal cost variance is used while calculating variances for labour, variable and fixed overhead. It is the cost for which payment has to be made but no production of goods will occur due to labour down time. In case of sales, sales price variance means the difference between standard sales and actual sales due to change in the estimated sales price. Sales volume variance means the difference between actual sales and standard sales due to change in estimated sales volume whereas profit values variance means the change in profit due to change in estimated volume. Variances are further categorized into material mix and yield variance, labour gang variance, capacity and sub capacity variance, margin variance, operational and planning variances that are required for detailed analysis of variances (Wild and Shaw 2013). All the variances are adjusted with the budgeted profit to get the actual profit. Variances are of two types favourable variance and unfavourable variance. Favourable are those, which are good for the organization whereas unfavourable variances are those, which are not good for the organization. Favourable variances occur when actual cost is less than the standard cost, actual revenue is more than the standard revenue or actual production units are more than estimated production units. Unfavourable variances occurs when actual cost is more than standard cost, actual revenue is less than standard revenue or actual production units are less than estimated production units (Bedford and Sandelin 2015). Revenue and all type of cost can have either favourable or unfavourable variance except for ideal cost variance, which is always unfavourable. This analysis of variances is to be reported to the management on regular interval so that they can take decision based on information and take steps to minimize unfavourable variance Conclusion From the above discussion, it can be concluded that management accounting is for internal purpose whereas financial accounting is for external purpose. Cost are mainly of four types fixed cost, variable cost, semi variable cost and slab fixed cost which can be further classified into relevant and non relevant. Budget is a very essential part of management accounting that is why it is required to be prepared every year. Based on budget and actual cost incurred during the year variance analysis is made which may be either favourable or non-favourable and reported to management for decision making purpose References Balakrishnan, R., Labro, E. and Soderstrom, N.S., 2014. Cost structure and sticky costs.Journal of Management Accounting Research,26(2), pp.91-116. Bedford, D.S. and Sandelin, M., 2015. Investigating management control configurations using qualitative comparative analysis: an overview and guidelines for application.Journal of Management Control,26(1), pp.5-26. CPA, A.B. and Shi, Y., 2016. LEANING AWAY FROM STANDARD COSTING.Strategic Finance,97(12), p.38. Deegan, C., 2012.Australian financial accounting. McGraw-Hill Education Australia. DRURY, C.M., 2013.Management and cost accounting. Springer. Edwards, J.R., 2013.A History of Financial Accounting (RLE Accounting)(Vol. 29). Routledge. Fullerton, R.R., Kennedy, F.A. and Widener, S.K., 2013. Management accounting and control practices in a lean manufacturing environment.Accounting, Organizations and Society,38(1), pp.50-71. Horngren, C.T., Sundem, G.L., Schatzberg, J.O. and Burgstahler, D., 2013.Introduction to management accounting. Pearson Higher Ed. Kaplan, R.S. and Atkinson, A.A., 2015.Advanced management accounting. PHI Learning. ker, F. and AdÄ ±gzel, H., 2016. 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