How to Make Your Essay Writing Professional With Argument Essay Samples

How to Make Your Essay Writing Professional With Argument Essay SamplesThere are many things that you will learn in an AP English Literature and Composition essay. However, the most important thing to do is to make sure that you have written a paper that is professional in nature. And that way, it can get accepted by college and universities.A lot of students will go in for writing essays with their AP English Literature and Composition argument essay samples. This is because they will believe that this is something that students should strive to do as part of their formal education. But it is really hard to judge whether a student is a good writer or not if you see them doing this to.This is one of the reasons why you should be careful with your AP English Literature and Composition essay samples. They are not all that professional. You may come across one or two that may not be that impressive. A lot of students do this.Another reason why students use argument essay samples is that they feel that it is a good way to show their writing abilities. However, you should realize that students don't necessarily consider essays like this to be a way to showcase their writing abilities. What they are really after is the assurance that their writing has some substance to it. If you want to know what their writing looks like, you need to look at their final paper and see how it is not like that of a student who is making use of argument.English Literature and Composition writing have a lot of basis in the subjects and concepts that have been discussed in previous studies. If you just focus on the essay's content without thinking about the structure, you will only end up making a mediocre looking argument. It is therefore important that you take enough time to look into the subject matter. You should also have a grasp of the different facets of each topic.In order to avoid being bad writers, you need to focus more on your writing and try to put in some effort in all the components. An important thing that you should make sure of is that you have looked into the topics that you are writing about properly. You should not just make an article about it and assume that it will all fit together in a coherent manner.The arguments that you will make in your essay samples should be based on the theories and concepts that have been discussed in the study that you are writing. For example, if you are writing an essay about how people look at tattoos, you should talk about the different opinions about how people look at tattoos. Similarly, if you are writing an essay about how women understand men, you should talk about the different ways that women talk about men, as well as their perceptions about men.

Safeway Financial Analysis - 1230 Words

Financial Analysis of Safeway ABSTRACT In today’s economy consumers are concerned about making every dollar count, especially when it comes to purchasing groceries for their families. Although there are many grocery stores available to consumers, each person (or family) tend to gravitate to those that offer savings and products that are reasonably priced. This paper will discuss the financial health of a popular grocery store chain – Safeway. Financial ratios will be used to determine if Safeway is performing well in comparison to one of its competitors or if they need to make some changes to its business practices. Introduction In today’s market, it is essential to have at least a minimal understanding of financial information†¦show more content†¦Whole Foods may have higher financial obligations because of them having more organic products than Safeway. Organic food products are usually higher in price because they cost more to produce and manage. Safeway appears to be effectively managing their debt by ensuring timely payments are being made. Coverage: Safeway’s coverage ratio is worse than whole Foods. In order to improve their coverage, the company should review their operating expenses and revenue sources. The operating expenses increase slightly by $100 thousand and the sales increased by $200.7 thousand. Safeway should consult with the marketing and operating managers to increase sales and find efficient ways to eliminate unnecessary operating expenses. Profit to assets: Safeway is slightly worse by appearing to not have as much cash available as Whole Foods. Safeway can improve in this area by ensuring they are pricing their products accordingly. If their products are underpriced, they may be losing revenue although their sales increased in 2010. Safeway should have their sales managers review the products prices to ensure they are being priced effectively. Sales to assets: Safeway is exceling in its earning power over Whole Foods. Safeway is effectively managing it assets in relation to the revenue they are generating. Even though the products may not be priced adequately, the sales managers are performing well and ensuring salesShow MoreRelatedAnalysis Of Safeway Inc. K And Financial Ratios2723 Words   |  11 PagesACC 381 – FINANCIAL ACCOUNTING - LENDECKY Analysis of Safeway Inc. 10-K and Financial Ratios with comparison to Whole Foods Inc. Jonathan Roberts 8/12/2014 Safeway 2013 10-K: http://goo.gl/5k6mBo Safeway 2012 10-K: http://goo.gl/cuhIQt Safeway 2011 10-K: http://goo.gl/c0UGei Whole Foods 2013 10-K: http://goo.gl/QVdb9d Whole Foods 2012 10-K: http://goo.gl/0eZLST Whole Foods 2011 10-K: http://goo.gl/bTTo4n Section I – Summary of Safeway and Grocery Industry at large Safeway Inc. producesRead MoreWhole Foods Individual Case, Financial Analysis1550 Words   |  7 Pagespurpose This report is written in order to perform financial analysis on Whole Foods Market Inc and its competitor Safeway Inc. This in depth report is both to determine which company is doing financially better and how also how they are doing comparing them to their whole industry. The ratios in this report are going to be used to compare WF to its competitior and also to compare its financial performances to the whole Grocery store industry (SIC: 5411) to see how Whole Foods Inc is doing in regardsRead MoreWhole Foods Market Finance Analysis Essay1198 Words   |  5 PagesWhole Foods Market Financial Analysis Whole Foods market generated $8.0 billion in sales in fiscal 2009, an increase of 1.0% over the previous years. Yet in fiscal 2009 same-store sales were down 4.3% over the previous years. Operating income for Whole Foods was $284.3 million in fiscal 2009, up to 20.4% over the previous year. This improvement was largely due to stringent cost-containment measures that Whole Foods put into place in the face of the recession economy. The ratio comparison in tableRead MoreWhat Is A Potential Benefit Of Supply Chain Visibility?757 Words   |  4 Pageshas been discovered that companies with supply chain visualization, experience superior financial performance with profit margins ranging from 19 to 73 percent higher compared to other companies. Safeway improved visibility resulted in increased sales and a cost reduction of about a million dollars along the entire supply chain. What was the limitation of Excel-based data analytics at Safeway? Managers at Safeway used spread sheets to gather and compile inventory data and determine how stock outs trendedRead MoreJoint Juice Case Study Essay1085 Words   |  5 PagesThe offer to Joint Juice Inc. by both Albertsons, the nation’s second largest grocery chain, and Safeway, the second largest grocery chain to sell Joint Juice’s products through their nationwide chain stores posed a challenging decision to the company. To sell its products throughout the nation is no doubt a great opportunity for Joint Juice, particularly as a start-up business. However, this offer challenged the company’s original strategy of staying regional for several more years and learningRead MoreFinancial Ratio Analysis Notes Essay662 Words   |  3 Pages3-2 Financial ratio analysis is conducted by managers, equity investors, long-term creditors, and short-term creditors. What is the primary emphasis of each of these groups in evaluating ratios? Managers use financial statements to monitor measurements like debt leverage, costs, sales, assets and liabilities. Financial statements help managers assess achievement of financial goals. Analysis of financial ratio helps equity investors to know whether their investment earnings any return or notRead MoreMuscle Milk1664 Words   |  7 Pagesbodybuilders and partners alike and is already being marketed via sports teams such as the Yahoo cycling team and the Under Armour Football Combines. There are over $200 million in sales within the last accounting period (Article base 2010). It has the financial resources to study the market trends; thereby, plan for the future, train sales personnel and to effectively market the brand. There are several weakness of our product, Brand recognition, even though Cytosport is an established and renown by theRead MoreSafeway Supermarket Consumer Behavior Audit2193 Words   |  9 PagesSafeway Supermarket Consumer behavior audit 1. Introduction Safeway Supermarket is a highly popular chain of supermarket stores, located in the United States and Canada through more than 1,600 stores. The first store was created in 1915 and its business model revolved around the creation of customer value, through the maintenance of a low profitability margin. Today, the same model drives the operations of the Safeway Supermarket chain and ensures the success of the company (Website of SubwayRead MoreWoolworths5168 Words   |  21 Pages1. Executive Summary The purpose of this report is to provide a strategic analysis of Woolworths in its Australian retailing and grocery industry. There are some external factors can be affected to Woolworths strategy. To be analyzed how these factors impact to Woolworths strategies we would use Porter forces five models as a framework for analysis. They are threats of new entrants and substitute products, rivalry among competing established competitors, threat of substitutes and bargaining powerRead MoreCase Study: Beringer Wine Estates vs. Globalization and Increasing Competition1505 Words   |  7 PagesSituation Analysis Environment Economical factors such as exchange rate should be closely monitored by Beringer wine estates as its involved in import and export activities. The exchange rate will affect the profit which the firm makes. On the other hand, government and state legislation and polices must also be complied carefully since its different in states and countries. Fines maybe imposed for wrong doings of firms. Natural factors can also affect the business since rainfall, seasonal

Critical analysis of health Free Essay Example, 1000 words

Black (1980) claims that, medical model of health inclines to consider health in provision of freedom from a clinically discoverable disease. Critics says that it has no immediate benefit as it does not focuses on prevention of disease and only focuses on treatment and management of healthy. Social Model Social model of health denies the impartiality and scientific pretensions of the medical model and considers dependence upon the scientific method as only one way to determine health. Social model of health admits that illness and health are developed socially and that the health we experience is related to how societies are organized. Gillespie and Gerhardt (1995) were on the view that, health has a cultural, social and historical context and cannot be understood until we appreciate this. The weakness social model is that it does not treat illness once it has developed. Pathogenic Health’s Concept This theoretical concept for the American health experts was developed by Williamson and Pearse. Pathogenesis is the process for analysing causes and possible sources of disease. Pathogenesis begins with the examination of sickness and disease, subsequently it works with understanding the nature of disease and to determine the way someone can manage, avoid, and eliminate that frailty or disease. We will write a custom essay sample on Critical analysis of health or any topic specifically for you Only $17.96 $11.86/pageorder now Pathogenesis in a balancing fashion focused on detecting the causes and antecedents of disease and identification of the disease risk factors. Pathogenesis might be regarded optimistic because it presumes that humans to be healthy, but not for preventable problems or difficulties. Approval of the pathogenic model of health by most traditional health professionals has dictated that disease preclusion, cure, and management are the ways to better health (Deep, 1999). Salutogenic Health In contrast to pathogenesis, salutogenesis is the examination of health causes and origins, initiates by considering health and looks future at the ways utilised to develop and excel mental, physical and social well-being. Salutogenic model suggests that the goal of research in health should be to identify, determine, and illustrate factors, pathways and the possible causes of positive health to enhance our knowledge regarding the ways to deal, handle as well as to prevent pathogenesis (negative health). Salutogenesis is a framework focused on finding the causes and predecessors of health and describing health or salutary factors. The presumption of salutogenesis are, that action requires to occur to move someone toward better health, motivates experts to be proactive as their focus is on developing a new advanced state of health than is presently being experienced (Becker, Glascoff & Felts, 2010).

Pre-clinical testing is performed to Good laboratory...

Pre-clinical testing is performed to Good laboratory practice (GLP) and covers pivotal toxicology safety pharmacology studies. In preclinical research, scientists test their ideas for new biomedical prevention strategies in laboratory experiments or in animals. â€Å"Pharmacokinetics (PK) and pharmacodynamics (PD) can be seen as two sides of the same coin. PK and PD have a definite relationship, assessing how much drug gets to the site of action and then what that action is. Both activities are essential in the complete investigation of the interaction between the drug and body, and play significant roles in both drug development and their continual use in the clinical setting (Institute Of Clinical Research, Clinical Pharmacology Special†¦show more content†¦These data are used on anticipated manner that scientist will able to compare pharmacokinetic and toxicokinetics at the stages of drug development for efficacy and/or safety evaluation. With the help of preclinical data, researcher able to assess the safety of the product for initial testing in human. To understand a disease and effective medical treatment of that disease, animal research considered vital for clinical research. Each year, millions of medical tests are performed on animals for the purpose of advancing research. To register of any investigational product for human use the FDA or other regulatory authorities require data from acute toxicity studies. Generally the data obtained from theses preclinical studies are used to set maximum dose level for repeat dose studies in animals to support the effects of overdose in humans or any organ toxicity by comparing minimum lethal dose and maximum non-lethal dose. The usage of acute toxicity data are very limited in terms of focusing on minimum lethal and maximum non-lethal doses effects. â€Å"Of less use than other, less harmful, animal tests that are superior for deciding appropriate doses for further animal studies. Not particularly useful for information on the nature of toxic effects, which are better evaluated in other routine studies. Not, in practice, used to set doses in the first human clinical trials because other routine studies provide more informative data (Challenging requirement for

The Battle Of Dien Bien Phu - 1256 Words

Elizabeth Oviedo Professor Petursson November 25, 2015 History 213 From The Battle Of Dien Bien Phu To Vietnam War â€Å"It will be a war between an elephant and a tiger. If the tiger stand still, the elephant will crush him. But the tiger will never stand still. It will leap upon the elephant’s back, ripping out huge chunks of flesh and then will disappear back again into the dark jungle and slowly the elephant will blead to death† (PeriscopeFilm, 1962). After World War II, the world experiences one of the longest wars that have ever occurred in the twentieth century, Vietnam War which lasted almost twenty years (1955-1975). It was also one of the deadliest wars in history. However, there was an important battle that was fought between the French and Vietnam that made Vietnam inevitable. This was the battle of â€Å"Dien Bien Phu† in 1954. But the main question is, how did the Battle of Dien Bien Phu made Vietnam War inevitable? The battle Of Dien Bien Phu made Vietnam War inevitable through process. Thi s started when Vietnam fought for independence from different nations in the past and the French colonialism. Then, Communism started to play a role with Vietnam’s freedom from the French control. Finally, this lead to Dien Bien Phu. After the French loses the battle, this leads to Vietnam War. Vietnam had been fighting against colonialism since it was controlled by China â€Å"in 939 in the common era (C.E)† (History, 2013). Then in the late 1800’s, Vietnam endedShow MoreRelatedCauses and Consequences of the Battle of Dien Bien Phu1475 Words   |  6 PagesCauses and consequences of the battle of Dien Bien Phu Examine the causes and consequences and consequences of the battle of Dien Bien Phu, 1954, which affected the lives of the Vietnamese until the 1960s. Dien Bien Phu, 1954, was the final battle of the first Indo-China war. Lasting 55 days, the battle had French troops attempt to hold an armed camp against the Viet Minh, who greatly out-numbered them. Dien Bien Phu was situated in a valley in Northern Vietnam, surrounded by mountains. TheRead MoreThe Battle Of Dien Bien Phu1519 Words   |  7 Pages4 Battle of Dien Bien Phu (1954) The Battle of Bien Dien Phu was the first crucial engagement in the first Indochina War. It took place in March 13, 1954 - May 7, 1954. This battle was a symbolic turning point in Indochina. The Battle of Dien Bien Phu was fought between French forces and the Viet Minh communists. The French wanted to convert Vietnam as one of their colonies, but on the other hand, Vietnam wanted their independence. After the French forces took over the Dien Bien Phu valleyRead MoreCauses and Consequences of the Battle of Dien Bien Phu1481 Words   |  6 PagesCauses and consequences of the battle of Dien Bien Phu Examine the causes and consequences and consequences of the battle of Dien Bien Phu, 1954, which affected the lives of the Vietnamese until the 1960s. Dien Bien Phu, 1954, was the final battle of the first Indo-China war. Lasting 55 days, the battle had French troops attempt to hold an armed camp against the Viet Minh, who greatly out-numbered them. Dien Bien Phu was situated in a valley in Northern Vietnam, surrounded by mountains. The FrenchRead MoreEssay on Conflict in Indochina1156 Words   |  5 Pagessense of nationalism regardless of the 17th parallel. The battle at Dien Bien Phu, guerrilla warfare, Ho Chi Minh and the domino theory all play significant roles in the evident importance of nationalism in Vietnam. Primary and secondary sources have effectively provided an insight of the apparent nationalism that occurred in Vietnam leading up to 1965. Vietnam’s long lasting struggle with the French and the emphatic victory at Dien Bien Phu in 1954 was crucial in reaffirming a firm stance and beliefRead MoreWhy Did the French Lose the Indo-Chinese War? Essay1026 Words   |  5 Pages19, 1946 to August 1, 1954, the Frenc h were engaged in a brutal, grueling and ultimately unsuccessful campaign in Vietnam. The catalyst for conclusion of the war was the demoralizing and humiliating defeat of the French at the short-lived battle of Dien Bien Phu. Other contributing factors which lead towards the defeat of the French included the failed tactics of the French, the lack of political motivation, their ignorance towards the aptitude of the Viet Minh, and the ultimate determination of theRead MoreViolence As A Cleansing Force Essay1686 Words   |  7 Pagesthe modern French army at Dien Bien Phu on May 8, 1954 made an enormous impact and gave hope not only to Fanon and the Algerian FLN who declared the national liberation war against the French colonialism in 1954, but also to the subjugated people living under the colonial/imperial domination in the world. Applauding the great victory of the Vietnamese people at Dien Bien Phu, Fanon argues clearly that the purpose of the armed struggle is to bring about another Dien Bien Phu (The Wretched of the EarthRead MoreThe French Withdrawal From Indochina1918 Words   |  8 Pageswithdrawal from Indochina occurred on May 7th 1954 as a result of the French being out numbered, additionally they also had an inadequate amount of knowledge of the surrounding area of Dien Bien Phu compared to Vietnam’s knowledge. The Viet Minh were highly underestimated by French forces during the battle at Dien Bien Phu. In the nineteenth century Indochina was colonised by France, who misused the people and their resources, however cultural legacy was present. Indochina called for independence followingRead More Why did the French loose the war in Vietnam? Essays1964 Words   |  8 Pagesmassacring the Viet Minh in a open field battle. The first phase of fighting, is small Viet. Minh units setting up ambushes and initializing small skirmishes with the French, nothing major. The second phase involves bigger units actually attacking smal l outposts and strategic military targets in quick and violent raids. The third phase of fighting is the formation of battalions with the smaller units banding together now taking on full French forces in a fixed battle. Giap new that the phases of fightingRead MoreNo Dogs And Chinamen By Gayatri Spivak Essay2387 Words   |  10 PagesIndochina conflicts. As Toulon says, Vietnam was our colony. Not only didn t the Americans help us to keep them, but now, seven years later, they ve come back to grab the territory for themselves (44). The U.S. supported France to win the battle at Dien Bien Phu in 1954 by financing 78% of the total war expenses. Therefore, the Vietnam War was, in fact, from the beginning not only the French war but also the American war. Asked by the Americans to be their eyes and ears (44) since the AmericansRead MoreThe Vietnam War Was A Significant Moment For Canada921 Words   |  4 Pagesthe Vietnam War had nothing to do with Canada, later events in the war wer e related to Canada largely. The beginning of the war is a crucial part in how we got involved in the Vietnam War. On May 7th 1954, Viet Minh had finally won the Battle of Dien Bien Phu marking the end of the First Indochina War. This was a breakthrough for Vietnam because this meant that France was no longer involved with Vietnam, and the French would then seize fire. A new government would now rule Vietnam. The North

Lsp 120 free essay sample

This is noted in the graph at the top. b. Let us look more carefully at the complete 2001 data. (This is the data for the year before the article)   Open the file HomicidesForCities2001. xls. Sort the data by the absolute number of murders. Which three cities had the highest number of murders in 2001? Chicago, New York, and Los Angeles c. In Column D, calculate the homicide rate (homicides per person). Paste into your Word document the top five rows of the resulting table. Chicago, Illinois| 2910709| 665| 0. 000228| New York, New York| 8023018| 649| 8. 9E-05| Los Angeles, California| 3763486| 588| 0. 000156| Detroit, Michigan| 956283| 395| 0. 000413| Philadelphia, Pennsylvania| 1518302| 309| 0. 000204| Note: New York’s rate is â€Å"8. 09E-05. † This means 8. 09*10^-5 or 0. 0000809 (move the decimal to the left 5 times. d. Now sort the data by column D. Which three cities had the highest murder rates in 2001? Fairfield, AL, Gary,In, and Opa Locka, FL e. How many times greater was the murder rate for the Fairfield, Alabama than the rate for Chicago? 4. We will write a custom essay sample on Lsp 120 or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 23 0. 000965/ 0. 000228 = 4. 23 Fairfield’s rate is 4. 23 times greater than Chicago’s f. There were exactly four cities with population greater than 500,000 with a rate higher than Chicagos. Which were they? Memphis, Baltimore, DC, Detroit g. Now sort by column B (population) in descending order to look at the largest cities in the US. Copy the top 10 rows of the table and paste them into a different part of your Excel sheet. You should now have the just the cities with population greater than 1 million. Sort this table by rate and paste the resulting table into your Word document. Who is ahead of the pack here when we consider cities of population 1 million or greater? Chicago, Illinois| 2910709| 665| 0. 000228| Philadelphia, Pennsylvania| 1518302| 309| 0. 000204| Dallas, Texas| 1215553| 240| 0. 000197| Los Angeles, California| 3763486| 588| 0. 000156| Phoenix, Arizona| 1366542| 209| 0. 000153| Houston, Texas| 1997965| 267| 0. 000134| Las Vegas, Nevada| 1117763| 133| 0. 000119| San Antonio, Texas| 1170622| 100| 8. 54E-05| New York, New York| 8023018| 649| 8. 09E-05| San Diego, California| 1246136| 50| 4. 1E-05| Chicago h. What was the overall impression of the article and the accompanying graph? Given the additional data in the Excel file, do you think the article is misleading in certain ways? If so, how? Critique the use of quantitative information in the New Years Day article. Yes, the article is a bit misleading in that it is only considering cities with more than a million people when it says Chicago is leading with regard to homicide rate. Naturally the rate is going to be high when you have so many people in a city. If you consider cities that have 500,000 or more people we are fifth despite having a larger population than the four cities ahead of us. Additionally, it mentions in the title that Chicago has fallen out of first, but this is only in absolute terms. 2. Spot prices for crude oil are rather volatile. From 1998 to 1999, spot prices for crude oil decreased by 28%. From 1999 to 2000, they increased by 106%. What was the percentage change over the two year period from 1998 to 2000? (You can assume that you start with a $100 initial price. If I start with $100 and in the first year, from 98 to 99, it decreases by 28% then in that year the price goes from $100 to: y= P*(1+/-r)^x y=100*(1-. 28)^1 = $72 If I start with $72 in 1999 and increase that by 100% to 2000 then in 2000 the price is: y = 72*(1+1. 06) = $148. 32 If I started in 1998 with $100 and ended with my new value of $148. 32 in 2000 then my percent increase is: (148. 32 – 100)/100 = . 4832 OR 48. 32% increase 3. There were 100 cellular telecommunications employees in the year 2000. The number of cellular telecommunications employees increased 10. % from 2000 to 2001 and decreased 5. 5% from 2001 to 2002. a. How many cellular telecommunications employees were there in 2002? From 2000 to 2001 we go from 100 employees to: y = 100*(1+. 104) = 110. 4 or 110 employees If we decrease this by 5. 5% then in 2002 we’ll have: Y = 110*(1-. 055) = 103. 95 or 104 employees b. What was the overall percent change in the number of employees from 2000 to 2002? Had 100 (reference or old value) and I now have 104 employees (new value): (104-100)/100 = . 04 or 4% increase

Defense of Positive Accounting Research

Question: Discuss about the Defense of Positive Accounting Research. Answer: Introduction The topic under discussion in this paper relates to the deficiencies witnessed in practice that has let down the powerful broad positivist research program. The main of this paper is to critically review the article Half a Defense of Positive Accounting Research written by Paul V Dunmore in order to show that the deficiencies in practice is letting down the potential of the powerful broad positive accounting theory research program. The main argument in this critique is that with sufficient practice in positive accounting theory research program, the potential powerful of the broad positivist research program cannot be realized (Dunmore 2011). It is argued that the current practice in positive in accounting appears vastly unqualified of realizing the scientific objectives. It is further argued that despite the discrepancies in accounting practice, Kuhns normal science descriptions gives a reprieve and a framework anchored on Kuhnian crisis and revolution as it is potential to liberate positive accounting to attain its full potential. To comprehensively capture the main argument mentioned above, the critique takes the following structure (Dunmore 2011). The first subsection gives the brief summary of the article which focuses primarily on the main argument of the paper. This part will comprise of the aims of the article, the articles overal findings as well as the articles theoretical argument alongside its contribution. The second subsection delves deep into research question. This subsections will primarily identify the research question presented in the article or hypotheses. It will also discuss the value of the hypothesis or the research question acknowledged as well as explicate whether and how the hypothesis or research question flowed from the literature review. The next third section details the theoretical framework of the article whereby the identification and discussion of this framework is featured or the articles theoretical substance that informed the element of the research. The fourth subsection comprehensively discusses the significance and limitation of the article. The literature is utilized in this subsection to discuss the shortcomings of the theory and the methodology utilized. It affirms whether the author has recognized such weaknesses and whether the author has drawn conclusions from the study which are justifiable by the methodology. The subsection further showcase whether such shortfalls have affected the substance and contribution of the article with respect to the accounting discipline based on the findings the author established against the study method. The last section gives the brief conclusion that summarizes the primary points as well as deducting implication for the critique. Article Summary The article being critiqued in this paper is entitled, Half a Defense of Positive Accounting Research written by Paul V Dunmore. It is basically circumventing around the positive accounting theory research program as coined by Watts and Zimmerman. The duo staked the claim to the Positive Accounting Theory (PAT) for their give theory. The author sought out to scrutinize the positive approach to the accounting research. The author viewed the positive accounting research as component of the broader intellectual project of scientific research which is poised to fathom and comprehend the cause-and-effect relationships in the underlying world of research (Dunmore 2011). The article has regarded the positive accounting in the wider perspective of study program that aims at the development of the causal explication of the human behavior in the context of accounting. The article has also undertaken an examination of epistemology and ontology of such positivist accounting program. Various tests including those of logic of statistical hypothesis while cursorily analogous to falsification criterion of Popper have also been acknowledged to stay inferior. The article has also acknowledged that despite the broad positivist research program remains potentially powerful, the deficiencies in practice impedes the realization of its full potential. The common challenges in the impeding the program have also been recognized in the article including the casual construction of the theoretical models that needs testing besides the undue dependence on the logic of hypothesis testing (Dunmore 2011). Absence of interest in the numerical values of parameters alongside inadequate imitation to merit confidence in finding acceptance have also been further identified as common impediments to the program. The utilization of theories as the lenses for examining qualitative data instead of as explications to be tested is another common challenge facing this program. The article has further considered illustrations from relevant and good articles to justify the arguments. The author reviewed the broader intellectual project alongside the ontological as well as epistemological assumptions to comprehend the both the significance and discrepancies of positive accounting study. From the review, it was discovered serious deficiencies in the manner that positive accounting study is performed, which impedes it from making meaningful contribution to the broader project (Watts and Zimmerman 2012). The author held that as currently positive research is being practiced in accounting, it stays vastly incompetent to attain the scientific objectives. Nevertheless, the author remains optimistic that with the Kuhns explication of the normal science efficiently fits the positive accounting research (Dunmore 2011). The prospects of Kuhns description are explained in brief based on Kuhnian crisis besides revolution. It is held that such a crisis and revolution is potential to liberate the positive accounting thereby achieving its full potential (Williams 2009). Research Questions/Hypotheses The author has used various hypotheses alongside research questions which he explained that he is not asserting their truth, but rather merely probing for an enthusiastic postponement of incredulity to allow their deliberation. A list of four hypotheses has been given by the author and advanced fairly hesitantly, conscious that for several of human existence they might have been imagined outrageous and impious and that seemingly a great proportion of humanity might continue to discover the same (Dunmore 2011). The following list gives the working hypotheses imagined in a stream of intellectual enquiry in this article. A world that is autonomous of peoples imagine exist which was not made up by people and its events are never subject to the wishes of people control This worlds events have causes that are themselves component of the world which means that neither fully random nor the outcomes of the interventions from external world It is feasible for normal persons to acquire fairly reliable information regarding the worlds events through careful observation. This does not mean that people will not be mistaken when observing, but rather such observations are never wholly unlinked to such a world The intellectual enquiry purposes to utilize observations to attain a comprehension of this world, and specifically of causation. This means that people seek out mental models that accurately map the process of causal which take place in such a world The main research questions being explored in this article are; How does positive accounting research being applied in accounting practice? To what extent does the deficiencies in the implementation of positive accounting research resulted in the PAT research program being ineffective than expected? Theoretical Framework The theoretical framework adopted for this article emerges from a positivist perspective of a disappointed theoretical physicist whose accounting research remains positivist stressing either model building or testing (Dunmore 2011). The criticisms of the author, therefore, anchored the perspective of an individual who thinks that the research project is significant, and disillusioned by the inefficient and ineffective versions that are presently practiced in accounting. The author uses this perspective to urge both editors and referees to embrace such actions to nudge the current systems towards the liberation of positive accounting research to attain its full potential. The theoretical substance of this paper, therefore, builds from the acknowledgment from the auditing literature review that serious deficiencies exist in the present practice in accounting research that hinders PAT research program from making a substance contribution to the broader project. This is aimed at establishing positive accounting research as a well-established social system to contribute to the scientific research project (Dunmore 2011). This is based on the realization that adoption of Kuhn (1970) study findings, it would be hopeless to persuade elites to embrace a more than ever effective paradigm. The author further acknowledges a reprieve presented by the data that arose from Fogarty and Markarian (2007) that hinted that the comparative stance of the elite could be diminishing. Accordingly, the author held anticipated an upcoming future crisis besides an opportunity for embracing a more than ever useful paradigm (Dunmore 2011). The author subsequently basis his argument on offering suggestions for actions by editors and referees to nudge the current systems towards liberating PAT research to hit its full potential. The author is this informed by the acknowledgement that it is significant to understand the Modus Operandi of the world and subsequently considered it as an undesirability that the associated research stream is inefficient and ineffective, and, hence he has offered specific suggestions for improvement. Significance and Limitation The systematic review of the auditing literature through the qualitative method applied in this study faces some limitations. One of these limitations is that there is a possibility of carrying forward certain mistakes or errors made by previous authors into the current study. In addition, the method limits the generation of new findings since there is no room to gather the primary data by using secondary data that might not capture the changes effectively. The other problems in the theory used in this study is the absence of theoretical models that are extremely specified and hence vulnerable to allow detailed testing (Dunmore 2011). The author has recognized these limitations by suggesting the need for better theoretical models. This is because the emerging elaborate models from analytical research are never framed to be testable because of their insufficient development and concentration on tractability based on concepts which are never effectively defined theoretically to enable operationalization. The author has also acknowledged the absence of better measurements to enable rigorous testing of theoretical models due to failed operationalization of concepts (Dunmore 2011). The other limitation acknowledged is the lack of standardized reliable linear relationship-based way to be upheld in measuring every study. The frequent re-invention of measurement and re-estimation of parameters with individual sample per study has been acknowledged as the limitation that hinders positive research from hitting its full potential (Watts and Zimmerman 2010). The author has effectively drawn theoretical conclusions from the research that are methodologically justifiable. This is because the limitations have been identified from the systematic review of the past auditing literature which have then formed the basis for suggesting improvements to enable positive research meet its full potential (Dunmore 2011). For example, the suggested the need for shifting focus away from the hypotheses testing towards parameters estimation after being informed by the concentration of hypothesis testing from the past studies reviewed. The limitations have substantially adversely affected the significance of the study while they have concurrently positively affected the contribution of the article to the discipline. This is because the ineffectiveness in methodology and theories in the article did not give room to present reliable outcomes, but the discipline is enhanced going forward through suggesting recommendation that should inform subsequent studies to enable positive research meet its full potential (Dunmore 2011). Conclusion The article has comprehensively undertaken an examination of both epistemology and ontology of positive research besides detailed consideration of the manner in which the present practice of such a research falls short of the expectation or the requirements to run the research program satisfactorily. It has offered several suggestions for the qualitative positive research. The first discovery is a need for better theoretical models (Dunmore 2011). The author has unearthed that models that are extremely specified and hence exceedingly vulnerable, besides that are undertake seriously as detailed testing subjects are needed. The author has also acknowledged that disappointing progress is ongoing in positive accounting research as a direct aftermath of utilizing ad hoc quantitative models that are diminished to mere statements of the anticipated sign of a connection between two variables (Dunmore 2011). There is a finding that the exceedingly elaborate models emerging from analytical study remain unstructured for testing. This is due to either the increased concentration on tractability or insufficiency in their development based on concepts which are never theoretically well-sufficiently defined for operationalization (Christie 2007). Another discovery is the need for much effective measurement boost the testing of theoretical models rigorously. There is a need to carefully operationalize the concepts by unearthing proxies for attention-grabbing concepts capable of showing dependable correlations with proxies for additional interesting concepts. The author calls for increased attention towards selecting accurate functional form that will usually be that with a linear association with additional concepts (Baiman 2010). The measurement has to be utilized as a benchmark in consequent researches instead of re-invention of the measurement for individual study. The implication of this critique, therefore, is that limitations to the positive research have been identified and counteractive strategies for improvement suggested. Thus adopting such improvements will saw positive research achieving its full potential. References Baiman, S., 2010. Agency research in managerial accounting: A second look. Accounting, Organizations and Society, 15(4), pp.341-371. Christie, A.A., 2007. On cross-sectional analysis in accounting research. Journal of Accounting and Economics, 9(3), pp.231-258. Dunmore, P.V., 2011. Half a Defence of Positive Accounting Research. Available at SSRN 1955419. Watts, R.L. and Zimmerman, J.L., 2012. Positive accounting theory. Watts, R.L. and Zimmerman, J.L., 2010. Positive accounting theory: a ten year perspective. Accounting review, pp.131-156. Williams, P.F., 2009. The logic of positive accounting research. Accounting, Organizations and Society, 14(5), pp.455-468.