Hi,
This is just a short intro. to Decompilation process: http://www.debugmode.com/dcompile/ ("http://www.debugmode.com/dcompile/")

I suppose it sourced this?

http://www.itee.uq.edu.au/~cristina/dcc/decompilation_thesis.ps.gz

It's worth noting that both of those (dcc and DisC) are very limited in what they can do, and that for Win32 PEs and Linux ELF the REC should be used.

Btw, the full name of REC is "RecStudio".

http://www.woodmann.com/collaborative/tools/RecStudio

Have a look as well at desquirr (http://desquirr.sourceforge.net/desquirr/). A plugin for IDA Pro and comes with sources. And yes, limited as well, but a real nice approach (and a free one!)