Wednesday, June 24, 2020

The Fair Employment Chance Policy Brief Writing Assignment - 1650 Words

The Fair Employment Chance Policy Brief Writing Assignment (Essay Sample) Content: The Fair Employment Chance Policy BriefStudents NameUniversity AffiliationFair Employment Chance Policy BriefExecutive SummaryThis paper highlights contents discussed by Von Bergen Bressler (2016) article, which evaluates the Ban the Box policy. The act restricts employers from discriminating or eliminating ex-convicts job seekers from participating in the entire hiring process in the initial step. The discussion evaluates how the job seekers with past criminal records face stigma in the public and corporate sector from employers. It further examines the impact of such discrimination on the life of ex-offenders after release from prison.The paper further evaluates solutions that have been imposed by different level of the government and particularly the Ban the Box Policy or fair chance law. In addition, concerns about the policy enactment are highlighted that include threats and risks at workplace because of hiring ex-convicts. The discussion finally highlights the recommended framework that should be applied by employers in hiring process.IntroductionEx-offenders often face significant discrimination, which hinders their integrating into society after finishing their jail terms across USA. Disgrace that US society associates criminal record with have been found to have adverse consequences for ex-convicts including difficulty in receiving university funding, impeding right to vote, hindering ability to rent houses and getting employment (Von Bergen Bressler, 2016). Individuals with past criminal records are viewed as untrustworthy, unreliable, people who are inclined to steal and lack sufficient skills to handle tasks allocated to them.ProblemDepartment of justice has shown that between 60 to 70% of former inmates are unable to secure employment in their first year after their release. The data further shows that African Americans have twice as much struggle to have a chance of being called back for interview after being found with crimin al records following a thorough background check (Von Bergen Bressler, 2016). Employers perceive that the only way to eliminate their vulnerability to civil liability is by refusing to employ potentially dangerous individuals. In return, this form of discrimination has been observed to make life of ex-offender more difficult after their release into public domain.Many ex-convicts have to start from scratch as often they usually have no shelter, money, clothes among other basic needs which mean securing a job would give them the much-needed foundation. However, with such kind of stigma and challenges, these individuals are inclined to rejoin criminal life for them to meet their daily requirements (Von Bergen Bressler, 2016). Studies have revealed that stigma of incarceration; conviction and arrest reduce individual earnings in workforce. This poses a challenge to the society given that unemployment and low incomes increase criminal activities and recidivism. Additionally, workplace violence is mostly committed by strangers that are non-employees. Furthermore, criminal activities at workstations are less likely to be perpetrated by ex- offenders compared to regular employees with clean records.SolutionThe resolution to this problem is elimination of little box on most job application form that requires individuals to give their criminal records. This campaign or policy is referred to as Fair Chance Act or Ban the Box. Its aim is to abolish reviews of criminal history during the preliminary of employment applications and encourage employers to consider first person qualification before criminal history during hiring process (Von Bergen Bressler, 2016). Theoretically, the policy also anticipated assisting in ensuring that employers follow fair employment guidelines such as whether conviction and the job available for hire are related. However, it should be noted that Ban the Box do not limit the right of employers to perform background evaluations as employment condition, rather they simply apply during application process.Typically, the law restricts employers inquiring conviction histories by limiting the things that can be asked of an applicant before employement, the time inquiry of conviction histories should be made, the extent to which companies can investigate criminal records (Von Bergen Bressler, 2016). The fair chance act differs in following ways: job vacancies included, type of organization covered, stage that criminal records should be considered in applicant background checkup and degree to which they provide hiring bodies with principles on how to scrutinize conviction records during exclusive screening. Notably, majority of this laws apply to public sector only although the blanket of fair chance act affecting the entire employment sector is on rising.Currently, more than 100 counties and cities have adopted the law and the implementation together with embracement of the policy has gone viral across USA. USA government u nder Obama presidency boosted the policy using My Brothers Keeper Task Force initiative, which encourages employers to give applicants a fair chance by judging them based on their merits. The administration also introduced some changes aimed at assisting citizens with criminal histories become more productive such as eliminating the box in application of federal posts (Von Bergen Bressler, 2016). Ban the Box has also been endorsed by Equal Employment Opportunity Commission (EEOC) as it removed the criminal queries during work application in its 2012 guidelines. It further recommended on this revised guidelines that employers should not inquire about conviction history on employment application. The commission also approved the idea of the policy, which allows companies to evaluate relevance of individual's conviction to the post in light of applicants experience and qualifications objectively.Impacts of the PolicyIn particular the Ban the Box are intended to deter employers from eliminating applicants in the first step of hiring processes because of a criminal past prior they chance to examine their previous records prior they consider their qualification of the job (Von Bergen Bressler, 2016). This law affect companies that use an automated system that receive applications via the internet. Such system usually eliminates undesirable applicants based on their criminal records without spending time to evaluate how qualified they are in relation to the job vacancy.According to 2012, EEOC guidance excluding applicant based on their arrest and conviction histories violates the civil rights act of 1964. The commission explained that such kind of screening could disproportionally target racial minorities especially Hispanics and blacks due to higher rates of arrest and convictions (Von Bergen Bressler, 2016). As a result, EEOC declared that employers might face charges under Title VII of the civil right act lest they apply a targeted criminal background chec ks which are focused on identifying criminal conduct that relate to position in question.Concerns from EmployersAlthough the policy makes life easier for an ex-convict in the job market, it has created frustration and confusion among employers. The hiring bodies have their own wet of interests when it comes to hiring people with past criminal records. While most employers are willing to give ex-offenders a second chance in corporate sector, many oppose taking risks that they think could threaten their organization reputation and workplace (Von Bergen Bressler, 2016). In fact, many of them are reluctant to be first to hire newly freed convicts and instead they are interested in employing individuals that have established a good record after their release.Opponents of the policy assert that it raise the stakes for possible penalties and litigation, increase insecurity and unsafety as well as complicate employment process. Most of them indicate that it is for employers to determine wh en to employ ex- offenders and how the criminal information is most relevant in the process of hiring (Von Bergen Bressler, 2016). When considering risk mitigation, it is necessary for the employers to access all the criminal records of an applicant as it a...

Saturday, May 23, 2020

The Emigration Of Australia During World War II - 1034 Words

The Hungarians who migrated after World War II were refugees who came to Australia looking for a better life and in doing so significantly contributed to the country by not only offering their culture to the development of Australia’s multiculturalism but by also contributing to the academic and artistic life of Australia. The main reason for Hungarian immigration to Australia was the Hungarian Revolution that followed the disaster of World War II. In Australia the Hungarians quickly proved their dedication to making the most of their new life in Australia and in doing so, contributed to the development of Australian society. The Hungarian migrants who came to Australia after World War II were mainly refugees following the Hungarian†¦show more content†¦Naturally many Hungarians fled during the revolution and so 200 000 fled to Western Europe to escape persecution. Australia, along with more than ten other countries, reached out to the Hungarian refugees and offered settlement assistance to approximately 14 000 refugees (History Learning Site, n.d). Another factor that influenced Hungarian refugees’ immigrationt to Australia was that Australia was the furthest country away from the Soviet Union that were able to escape to because of their desperation. The Hungarian refugees came to Australia during the end of the policy of assimilation and so when they arrived in Australia they were warmly greeted, as shown in this photograph. Society was welcoming to the migrants and were supportive of them because of Hungary’s current situation. The Hungarian migrants had a relatively smooth integration into Australia and they were highly accepting of the Australian culture because of the amount of support they had received from the government and society. However some Australians were still racist towards the Hungarians and isolated them in the work place. When the migrants arrived they were offered two yearlong work contracts in chosen jobs. This was done by the government to quickly turn their new recruits into working, taxpaying citizens of Australia. Unfortunately, there were

Monday, May 18, 2020

The Origins Of Hiv ( Immunodeficiency Syndrome ) - 1031 Words

The origins of HIV (Human immunodeficiency virus) and the disease it causes AIDS (acquired immunodeficiency syndrome). The virus might have sprung up as early as the 1940’s, yet it was not recognized as a new pathogen until the early 1980s. Physicians who study patterns of illness began to take not when immune-deficiency conditions such as oral candida thrush, herpes, Pneumocystis Jiroveci pneumonia, and Kaposi’s sarcoma, a rare type of cancer, began to show up in the United States, primarily among urban populations of men who have sex with men. In 1986, HIV-1 and HIV-2 were isolated as the viruses that cause AIDS. Men who have sex with men were just the first to be affected. Infection was soon seen in their populations. HIV falls into a†¦show more content†¦A person who is HIV positive may have an entire supply of T4 cells depleted every 15 days. Eventually the body is unable to maintain a healthy immune response and the body will begin to show symptoms of HIV /AIDS (CDC 2012). Signs and Symptoms of HIV infection in the initial stage of HIV infection may experience only generalized flu-like symptoms such as malaise, nausea and vomiting, decreased appetite, rash and diarrhea. In the latent stage of the disease the patients may begin to experience frequent and persistent infections. Complaining of fever, night sweats, swollen lymph nodes, headache, skin lesions that do not heal, sore throat, difficulty breathing, burning with urination or diarrhea. Patients also may report extreme fatigue and weight loss. Any of these symptoms coupled with a history of unprotected sexual contact with persons possibly infected with HIV, a history of intravenous drug abuse using shared needles, or a history of a blood transfusion before 1989 warrants consideration of a diagnosis of HIV infection. (CDC 2014). The major complications of HIV infection are opportunistic infections, wasting, secondary cancers and dementia. Patients with AIDS are very high risk for opportunistic fungal, parasitic, and viral infections. These are oral candidacies, P. jiroveci pneumonia, herpes simples, cytomegalovirus retinitis, Cryptosporidium enteritis,

Tuesday, May 12, 2020

The Mental Aspect Of Sports Can Help You Become A Better...

Title: Mental Skills Name: Mackenzie Park Organizational Pattern: Topical General Purpose: To Inform Specific Purpose: At the end of my speech, I want my audience to know how the mental aspect of sports can help you become a better athlete. Central Idea: Today I am going to inform you about what mental skills are, nine mental skills to be successful, and how your mental skills help to improve your physical skills. Introduction: â€Å"Ninety percent of the game is half mental,† by Yogi Berra (â€Å"Mind Gym: An athlete’s guide to inner excellence, from the book Mind Gym). When I started this year as a collegiate bowler I had very little idea what a mental skill was, let alone how much it can actually help you to perform better. I will explain later†¦show more content†¦Nine mental skills to be successful are attitude, goals and commitment, motivation, people skills, self-talk, mental imagery, dealing with emotions, dealing with anxiety, and concentration. (According to Jack J. Lesyk, in his online article The Nine Mental Skills of Successful Athletes. From the Ohio Center for Sport Psychology) A. Choose and maintain a positive attitude. 1. Having a positive attitude is a choice. (According to Jack J. Lesyk, in his online article The Nine Mental Skills of Successful Athletes. From the Ohio Center for Sport Psychology) 2. As an athlete you need to realize that your sport is a competition with yourself and you can learn from the positives and the negatives. B. Maintain a high level of self-motivation. 1. Being an athlete can be hard at times, but you have to remember that when things are not going right is when you need the most motivation. 2. Rewards are not always going to happen right away and you have to have the motivation to work to get to your reward. C. Manage emotions effectively. 1. Accept strong emotions such as excitement, anger, and disappointment as a part of the sports experience. (According to Jack J. Lesyk, in his online article The Nine Mental Skills of Successful Athletes. From the Ohio Center for Sport Psychology) 2. Have the ability to use their emotions to improve , rather than interfere with higher level

Wednesday, May 6, 2020

Biography of Michelangelo Essay - 3799 Words

Biography of Michelangelo The second of five brothers, Michelangelo was born on March 6, 1475, at Caprese, in Tuscany, to Ludovico di Leonardo di Buonarotto Simoni and Francesca Neri. The same day, his father noted down: Today March 6, 1475, a child of the male sex has been born to me and I have named him Michelangelo. He was born on Monday between 4 and 5 in the morning, at Caprese, where I am the Podestà  . Although born in the small village of Caprese, Michelangelo always considered himself a son of Florence, as did his father, a Citizen of Florence. His Childhood and Youth Buonarrotis mother, Francesca Neri, was too sick and frail to nurse Michelangelo, so he was placed with a wet nurse, in a family of stone cutters,†¦show more content†¦In Michelangelos personal diary he recounts his first two works: My first work was a small bas-relief, The Madonna of the Stairs. Mary, Mother of God, sits on the rock of the church. The child curls back into her body. She foresees his death, and his return on the stairway to heaven. My second work, another small relief. My tutor read me the myth of the battle of the Lapiths against the Centaurs. The wild forces of Life, locked in heroic combat. Already at 16, my mind was a battlefield: my love of pagan beauty, the male nude, at war with my religious faith. A polarity of themes and forms...one spiritual, the other earthly, Ive kept these carvings on the walls of my studio to this very day. His patron Lorenzo died in 1492; two years later Michelangelo fled Florence, when the Medici were temporarily expelled. His Studies of Anatomy During the years he spent in the Garden of San Marco, Michelangelo began to study human anatomy. In exchange for permission to study corpses, the prior of the church of Santo Spirito, Niccolà ² Bichiellini, received a wooden Crucifix from Michelangelo. But his contact with the dead bodies caused problems with his health, obliging him to interrupt his activities periodically. TheShow MoreRelated Biography Of Michelangelo Essay1685 Words   |  7 PagesMichelangelo Buonarrati nbsp;nbsp;nbsp;nbsp;nbsp;The typical stereotype of artists of the past, is a lonely, tormented outsider, who creates his art through his pain and anguish. Well Michelangelo was just that. In fact the stereotype is modeled after him. He was an unsociable loner who didn’t have many friends, lovers, or even assistants to help him. His temper and rudeness drove others away from him and kept him lonely. However, even though he was not the most likeable or social guy, heRead MoreMichelangelo, A Biography Essay1536 Words   |  7 Pages Michelangelo Buonarroti was born on March 6, 1475. He lived almost a full century and died on February 18, 1564; he was still working six days before his death. 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Michelangelo wasnt some original person, he was a creative, leader, rebellion, and over all a life changing person that wanted to make a difference in the world. Michelangelo had brought his own style and technique into the public eye, which changed the Renaissance with his originality. In the 1500s, the world of art had started to change in the time period that Michelangelo had lived. Gothic styles that had taken over the times before

1 07 Anne Bradstreet Free Essays

Part 1: Short Answer 1. Identify and explain an emotion that Bradstreet expresses in her poem that any mother might have. She is sad that her children are growing up and leaving home. We will write a custom essay sample on 1 07 Anne Bradstreet or any similar topic only for you Order Now 2. Read  Bradstreet’s biography. List two hardships she endured throughout her life. Then, in at least two sentences, explain how these hardships might have influenced her poem â€Å"In Reference to Her Children. †Ã‚   All colonists were fighting for survival due to lack of food, the climate, ect. She was afflicted with smallpox and had very bad health. I think these hardships might have influenced her poem because maybe she knew she was going to die soon and wanted to leave them with those words. 3. Figurative language is an important element in poetry. Taking tone and style into consideration provide a simile that could be inserted in Bradstreet’s poem and briefly explain your comparison. â€Å"My love for you all is sweet like sugar† This could be inserted in her poem because she loved her children very much and it’s comparing her love to the sweetness of sugar. 4. Using the poem, answer the following questions. a. How many children does Bradstreet have? She had 8 children. . How many are girls? She had 4 girls. c. How many are boys? She had 4 boys d. What did the first child do when he grew up? Her first child moved away from home when he grew up. e. Where are the last three children? Her last 3 children lived with her, as they were not old enough to leave yet. 5. What comfort is Bradstreet giving to her chi ldren by saying:  Ã¢â‚¬Å"In chirping languages oft them tell You had a Dame that lov’d you well, That did what could be done for young And nurst you up till you were strong† She wants them to remember that they had a mother who raised them until they were strong enough to live on their own. Part 2: Extended Response 1. Was Hester Prynne a heroine? Write a persuasive paragraph defending or condemning her actions. Some say that Hester Prynne was a heroine. Well, what exactly is a heroine? A heroine is basically a female version of a hero. When I think of a female hero I think of super woman, not Hester Prynne. I don’t think she should be considered a heroine because she didn’t really do anything heroic, they say she dealt with her consequences with grace. This may be true but how does it make her a hero? All she did was endure the consequences of a crime she committed. If Hester Prynne is a heroine, than woman in jails and prisons might as well be heroines too! 2. Imagine the guilt Reverend Dimmesdale must have felt. Did he do the right thing? Write a paragraph to defend or condemn his actions in keeping silent for so long. I think he felt extremely bad and guilty because he was causing harm to himself about it. However, Reverend Dimmesdale did not do the right thing. He let the secret go on for a long time while basically lying to the people. He was acting like he didn’t know who Pearl’s father was. He was probably scared of being treated how they treated Hester and it made it worse that he was a Reverend. How to cite 1 07 Anne Bradstreet, Essay examples

Accounting Theory Basic Sciences & Applied Research

Question: Discuss about theAccounting Theoryfor Basic Sciences Applied Research. Answer: Introduction The research paper has critically reviewed and analysed the literature related to positive accounting after its development by Watts and Zimmerman in 1970s. The research paper has suggested some measures that can be undertaken for improving researches in the accounting settings. The research article revolves around the argument whether positive accounting theory is effective in attaining scientific objectives of accounting research. The argument has been analysed from various perspectives in the research article through the help of views and opinions of different authors. The research study attempts to explain the accounting method to be selected for carrying an accounting research for achieving its scientific objectives appropriately. The contribution of positive accounting theory in the field of accounting after its development has been analysed in detail in the report. The importance and deficiencies in positive accounting theory are identified and discussed in the overall researc h article. The main purpose of the research article is to propose some better theoretical models to be used in the field of accounting that can appropriately achieve its scientific objectives (Dunmore, 2009). In this context, the present essay aims to provide a critical analysis of the research article Half a Defence of Positive Accounting Research. The critical analysis of the article is done through summarising its main points, identifying the research question, discussing its theoretical framework, analysing the significance and limitations of the article. Summary of the Article The overall findings generated through the research article has been summarised in this section. It has been analysed through the critical analysis of the research article that positive accounting theory is regarded as one of the most influential theory in the field of accounting research. It has proved to be largely beneficial by the management of complex business organisations in selection of appropriate accounting choices for carrying out their daily business operations. The theory of positive accounting developed by Watts and Zimmerman is contradictory to that of normative accounting theory. The accountants initially use the concept of normative accounting theory before the development of positive accounting theoretical model. Normative accounting theory was mainly developed on the basis of accounting principles and as such is mainly theoretical based (Dunmore, 2009). On the contrary, positive accounting theory is developed on the basis of scientific phenomena and thus was believed to be largely effective for achieving accounting research objectives. The field of accounting is more practical based and has less reliance on theoretical concepts. Thus, positive accounting theory after is development was used largely by the researchers in comparison to normative accounting theory. However, the various deficiencies identified in the positive accounting theory have questioned its reliability on attaining scientific objectives of accounting research (Rhonheimer, 2000). Thus, various criticisms received by the positive accounting research have become the main reason for researchers to adopt better theoretical models. The author in the research article has proposed the use of better and improved theoretical models in comparison to that of positive accounting research for accounting settings. Thus, ontology and epistemology of positive accounting has been a nalysed and examined in detail in the research article (Dunmore, 2009). Research Question The research question as identified from the analysis of the article is What is the contribution of positive accounting theory in the field of accounting research.? In the context of this main research question, the article has also aimed to provide answer to the following sub-research questions: What is meant by the concept of incorporating positive approach in accounting settings? What is the importance and deficiencies of positive accounting theory in accounting settings? Does there is need of adopting better theoretical approaches in the field of accounting for achieving its scientific objectives? The research questions are identified by analysing and examining the literature review of the research article. All the questions are based on the overall discussion held in the literature review section. The literature review analyses the concept of positive accounting research through examining its importance and deficiencies from the views and opinions of different authors. Thus, all these questions have merged from the theoretical framework of the overall literature review of the research article (Dunmore, 2009). Theoretical Framework The theoretical framework of the research article is based on the approach of positive accounting used by the researchers for carrying accounting researches. It has been analysed from the views and opinions of different authors discussed in the theoretical framework section that positive accounting theory is not so effective in accounting settings. Watts and Zimmerman have proposed that positive accounting theory is based on scientific phenomena and as such is largely useful for testing accounting predictions. However, there has been various criticism received against the theory as to be more rhetorical than practical based (Dunmore, 2009). The researchers have claimed that positive accounting theory is not so effective in testing practical accounting predictions. The author in the overall literature review section has emphasised that positive accounting theory needs modifications in order to be successful in imitating natural science (Porta and Keating, 2008). The various authors in the theoretical framework of the resrch article have regarded the contribution of the theory in accounting to be negligible and thus it has not attained a legitimate place in accounting. The theory of positive accounting is limited only to study accounting practices but its practical implementation has not been successful (Chatfield and Vangermeersch, 2014). As depicted from the theoretical framework of the research article, positive accounting theory is based on value judgement and thus cannot be stated to be based on scientific based. The theory of positive accounting provides value judgment to the managers for selecting appropriate accounting method for maximising business performance. Thus, it is regarded as more of theoretical based and less practical oriented (Deegan, 2014). The reliability of positive accounting research is also questioned on the basis of appropriateness of natural sciences for studying the concept of social phenomena. Some authors regarded this as appropriate while some are against this argument (Ghnabari et al., 2016). In this context, Popper has stated that all scientific theories have evolved over a period of time through accumulation of either qualitative or quantitative data. The methodology of development of a scientific theory a proposed by popper can be divided into four steps. The first step involves obs erving carefully and developing preliminary ideas. The next step is to develop a theory on the basis of the empirical evidences. The theory developed should be developed on predictions that can be tested and as such should be quantitative predictions. This is followed by testing the predictions of the new theory developed with those of previous theories for accepting or rejecting the particular theory developed. Thus, Popper has claimed that this form the basis of accepting or rejecting a particular theory. Large number of theories is disapproved on the process and only small number of theories proves to be effective in meeting all these requirements (Dunmore, 2009). This clearly states that positive accounting theory needs to be tested on all the above parameters before its acceptance in accounting settings. This approach used by Popper is regarded as falsification criterion on the basis of which theories are regarded a true or false. Popper has regarded positive accounting theory to be not scientifically based as it is not based on quantitative testable predictions. The theoretical framework has also suggested analytical modelling for making a successful positive research program. This involves collection and testing of data before developing a theoretical model (Dunmore, 2009). Positive accounting theory is used by management for selecting an accounting method to be used for maximising a firm performance. As such, it is largely essential that it should be more practical based in comparison to having a rhetorical approach. This can be done by measuring and testing accounting predictions before selecting an accounting method. Thus, positive acco unting theory need to be improved so that it involves testing accounting predictions and provides an appropriate selection of accounting method for the management (Bazrafshan and Talebina, 2016). Significance and Limitations of the Article The research article is highly significant as it helped in developing the deficiencies in positive accounting approach that needs to be improved. It has provided an in-depth understanding about the concept of positive approach in accounting and the need of better theoretical models to be used in accounting. The research article will prove to be largely useful for the future researchers to examine and evaluate the appropriateness of positive accounting theory to be used in accounting settings. It will form a base for the future researchers to find empirical evidences against positive accounting theory and thus selection of more appropriate theoretical model to be used in accounting research. However, there are several limitations of the research article as analysed during its critical analysis. The major limitation of the research article is that its literature is limited and does not provide detailed understanding about the various aspects of positive accounting research (Dunmore, 20 09). The theoretical framework of the research article is wide but is not synchronised in a proper way. It does not give a proper understanding of the main problems in the concept of positive approach in accounting to the readers. Thus, the literature review section of the research article lacks a detailed analysis that would have been useful for the readers to understand the research topic in a proper way. Also, the research study is mainly subjective in nature and does not have any objectivity. This is due to collection and analysis of only secondary data in the research study through the help of literary sources. There is no practical evidence that presents the accounting problems encountered through the use of positive accounting approach (Dunmore, 2009). The research study is s mainly qualitative and does not undertake any type of quantitative analysis for carrying out the research study. The quantitative analysis can be done through collecting primary data for providing practical evidence in relation to the research topic. This will enhance the credibility and reliability of the research study in the mind of future researchers. However, the research work is mainly based on the views and opinions of other authors and thus lacks reliance. This limits the usefulness of the present research work for future researches that will be conducted in this context. The presence of practical evidence for supporting theoretical findings is necessary for maintaining the credibility of the research work. Thus, it will prove to be a major limitation of the research article impacting its significance for the future researches (Dunmore, 2009). Conclusion The author through the research article has proposed the adoption of a combination of various accounting methods for the purpose of accounting research. This is mainly due to several deficiencies in the theory of positive accounting as discussed in the overall research article. The weaknesses of positive accounting theory need to be improved so that it proves to be effective in accounting research for achieving its objectives. The outcomes achieved through positive accounting theory implementation should be more scientifically based as recommended by the author in the research article. The overall critical analyses of the research article have helped in developing an understanding of the concept of positive accounting approach. The contribution and limitations of the theory are analysed for developing an understanding of the positive accounting theory. The critical analysis will help in understanding the difference between scientific and societal theory. This will help in selection o f the most appropriate theory as per the situation given. Also, the critical analysis has also helped in gaining knowledge of various theoretical models that are used in accounting settings. The detailed understanding of positive accounting theory will prove to be largely beneficial in understanding various concepts in accounting field. References Bazrafshan, M. and Talebina, G. 2016. Challenges Positive Accounting Theory. International Journal of Basic Sciences Applied Research 5 (2), pp. 119-122. Chatfield, M. and Vangermeersch, R. 2014. The History of Accounting (RLE Accounting): An International Encylopedia. Routledge. Deegan, C. 2014. Financial Accounting Theory. McGraw-Hill Education Australia. Dunmore, P.V. 2009. Half a Defence of Positive Accounting Research. Ghnabari, M. et al. 2016. PAT (Positive Accounting Theory) and Natural Science. International Research Journal of Applied and Basic Sciences 10(2), pp. 177-182. Porta, D.D. and Keating, M. 2008. Approaches and Methodologies in the Social Sciences: A Pluralist Perspective. Cambridge University Press. Rhonheimer, M. 2000. Natural Law and Practical Reason: A Thomist View of Moral Autonomy. Fordham Univ Press.