Sunday, December 29, 2019
Essay about Mind/Body Problem in Philosophy - 767 Words
Running head: MIND/BODY PROBLEM IN PHILOSOPHY Mind/Body Problem in Philosophy Barbara Buchanan University of Phoenix Mind/Body Problem in Philosophy The History of Psychology plays a big role in the interest of Psychology and Philosophy today. Several theories have been developed and refined over the hundreds of years of history in Philosophy and Psychology. Included in this report will be the discussion of the realm of the mind and consciousness, the mind and consciousness in relation to the physical body, and the independence of physical functions of the body through the central nervous system. The Realm of Mind and Consciousness It was believed at one time that the mind was a product of the brain. The mind is aâ⬠¦show more contentâ⬠¦Descartes believed that nerves were hollow tubes in animal spirits and were the driving forces that resulted in the movement of muscles in the human body. If one were to stick their hand on a sharp object, the mind would trigger the animal spirits to perform. The muscles and nerves in the body were triggered by stimulation that caused the brain to open up and allow the spirits to move through the nerves involuntarily. Thus the mind is what triggered the animal spirits to perform. Of course, after Descartes, the microscope was discovered and used to determine that indeed the ââ¬Å"tubesâ⬠were not hollow and were indeed controlled by the brain. Our mind receives information and processes same. There is only one area of our brain that when the body dies, the brain dies with it. Where there is no thought there is no mind. It is p roven that the mind controls by the body. The mind is dependant on the Nervous system. An example would be the eye. In looking an object, the eye itself, the nerves and the light are all physical parts of seeing the object. However, seeing the actual object is subject to consciousness. Our mind must be conscious of the object in our view. If the eye is closed, the object is no longer visible. Therefore, the mind is dependent of the Central Nervous System. The Independent Mind Calmness, peace of mind, freedom from anxiety and worry, inner strength and happiness areShow MoreRelatedRelationship Between Mind And Body929 Words à |à 4 PagesIn philosophy, Mindââ¬âbody dualism is any theory that states that the mind and body are two distinct kinds of substances or natures. The problem of the relationship of the mind to body arose from the works of Renà © Descartes, a French philosopher and mathematician of the 17th-century who gave dualism its classical formulation or made it to be what it is today. Conceived from his famous ââ¬Å"Cogito, ergo sumâ⬠(Latin) meaning ââ¬Å"I think, therefore I am,â⬠he developed a theory of the mind as a nontangible andRead MoreThe Mind Body Problem, By Rene Descartes Essay1331 Words à |à 6 Pages Mind-Body Problem Oluwadamilola Kamson Philosophy 101: Introduction to Philosophy November 2016 INTRODUCTION The Mind-body problem dates back to Plato and was well received by the scholastic philosophers. However, it was Rene Descartes the famous French philosopher, mathematician, and scientist. The mind-body problem is not, of course, a single problem at all, but a large collection of problems which focuses upon the fundamental issue of reality and knowledge in so far as such analysisRead MoreAnalysis Of The Body And Mind 855 Words à |à 4 PagesProtocol Paper 3 ââ¬â Body and Mind RECALL: In the Body and Mind chapter by Rachels it goes over many points. 1) Mind-Body dualism in a way to solve the mind-body problem, explains the relationship between mind and body facts. 2) It also points out the problems with mind-body dualism it is hard to see how a nonphysical mind could interact with a physical body. 3) Rachels points out that the mind-body dualism has largely disappeared from science and philosophy because it did not fit the emerging scientificRead MoreThe Mind-Body Problem Essay957 Words à |à 4 PagesThe Mind-Body Problem The mind-body problem, which is still debated even today, raises the question about the relationship between the mind and the body. Theorists, such as Renà © Descartes and Thomas Nagel, have written extensively on the problem but they have many dissenting beliefs. Descartes, a dualist, contends that the mind and body are two different substances that can exist separately. Conversely, Nagel, a dual aspect theorist, contends that the mind and body are not substances but differentRead MoreIs The Mind Body Problem?1219 Words à |à 5 PagesPhilosophy is a complex field that tries to better understand the world we live in. There have been a multitude of amazing philosophers that have helped shaped the world around us, all of which have had their own single beliefs. One of their main issues faced in philosophy is the mind-body problem, and philosophers are still trying to solve this predicament to this day. The mind-brain problem is trying better to understand whether a personââ¬â¢s m ental processes are the same as their physical processesRead MoreEssay on A challenge to Materialism1118 Words à |à 5 Pagesindividuation and identity in Descartesââ¬â¢ philosophy of mind-body dualism. I will begin by addressing the framework of Cartesian dualism. Then I will examine the problems of individuation and identity as they relate to Descartes. Hopefully, after explaining Descartesââ¬â¢ reasoning and subsequently offering my response, I can show with some degree of confidence that the issues of individuation and identity offer a challenge to the Cartesiansââ¬â¢ premise of mind-body dualism. Before diving into a critical examinationRead Moresituation in ethic Essay1383 Words à |à 6 Pagesï » ¿Running head: How Philosophy and physiology have influenced early psychological thought. The Influences of early psychological though of Physiology and philosophy Cleo Jones History of Psychology Abstract Physiology is a branch of biology that deals with life and living matter according to (Webster Merriam) Physiology is the processes and function of all or part of an organ. According to (Webster) Philosophy is the study of general and fundamental problems, such as those connected withRead MoreThe Mind Body Problem Of Monism878 Words à |à 4 Pagesbrain controlling our mental states? Most people would call this the mind. Some philosophies describe the mind as ââ¬Å"simply a physical thingâ⬠while others believe the mind ââ¬Å"is a non-physical entity â⬠¦ sometimes called ââ¬Ëthe ghost in the machine.ââ¬â¢Ã¢â¬ (Friedenber Silverman, 2006. p.30) This essay will briefly describe three major philosophies that try to explain the mind body problem. One philosophy that explains the mind-body problem is monism. Monism states that all our thoughts can be reduced down toRead MoreThink Philosophically1283 Words à |à 6 PagesThe meaning of the goods of the mind are at least as important as the goods of the body by Russel is good if we provide ourselves with the goods for our body as well as our mind. We can not separate the mind and the body because we think in our mind that, it is going to be reflected by doing so, as it has to be balanced. If we are breaking apart the goods of the body, we need shelter, foods, drinks, and also clothes to maintain our lives. The good of the minds are our knowledge and understandingRead MoreMy View Philosophy As A Discipline Or Area Of Study881 Words à |à 4 PagesI view philosophy as a discipline or area of study that methodically examines many of life s questions like the ones I ask myself everyday: what is real? What isn t real? How do I know the things I know? Why do I know them? Am I free to make my own choices or is there an unseen force that controls my life so that no matter what I do, I can t change what happens to me? Philosophy to me examines these questions through argument with logic, and reflection or examination of one s inner self. According
Saturday, December 21, 2019
Finance Management Overview Essay examples - 1186 Words
CHAPTER 1 AN OVERVIEW OF FINANCIAL MANAGEMENT Forms of business organization Answer: c [i]. Which of the following could explain why a business might choose to organize as a corporation rather than as a sole proprietorship or a partnership? a. Corporations generally face fewer regulations. b. Corporations generally face lower taxes. c. Corporations generally find it easier to raise capital. d. Corporations enjoy unlimited liability. e. Statements c and d are correct. Firm organization Answer: a [ii]. Which of the following statements is most correct? a. One advantage of forming a corporation is that you have limited liability. b. Corporations face fewer regulations thanâ⬠¦show more contentâ⬠¦Corporations and partnerships have an advantage over proprietorships because a sole proprietor is subject to unlimited liability, but investors in the other types of businesses are not. e. Firms in highly competitive industries find it easier to exercise ââ¬Å"social responsibilityâ⬠than do firms in oligopolistic industries. Miscellaneous concepts Answer: e [x]. Which of the following statements is most correct? a. One advantage of organizing your business as a corporation is that your shareholders are not subject to limited liability. b. Restrictive covenants in debt agreements are an effective way to reduce agency conflicts between stockholders and managers. c. Managers generally welcome hostile takeovers since they often increase the companyââ¬â¢s stock price. d. Statements a and b are correct. e. None of the answers above is correct. Partnership form Answer: d [xi]. Which of the following statements is most correct? a. In a partnership, liability for other partnersââ¬â¢ misdeeds is limited to the amount a particular partner has invested in the business. b. Partnerships must be formed according to specific rules that include the filing of a formal written agreement with state authorities where the partnership does business. c. A fast-growth company would be more likely to set up a partnership for its business organization than would a slow-growth company. d. Partnerships haveShow MoreRelatedIntroduction of Finance Industry1451 Words à |à 6 PagesCommercial Banking: Overview Commercial banks are in the business of providing banking services to individuals, small businesses and large organizations. While the banking sector has been consolidating, it is worth noting that far more people are employed in the commercial banking sector than any other part of the financial services industry. Jobs in banking can be exciting and offer excellent opportunities to learn about business, interact with people and build up a clientele. Today sRead MoreDeveloping Process Of A Business Plan And Entrepreneurial Finance953 Words à |à 4 Pagestopics of SMEs: the developing process of a business plan and entrepreneurial finance, which is a key aspect for SMEs to operate successfully. Personal experiences and group behavior are blended into theoretical approaches to critically evaluate various financial aspects. Christopher Johnsââ¬â¢ Model of Reflection is adopted in financial part of this essay where individual reflection is portrayed. Figure 1 provides an overview of this model as five cue elements: description; reflection; influencing factors;Read MoreEnterprise Resource Planning ( Erp )1420 Words à |à 6 Pages The introduction of ERP and SAP Guojun Xia (304463099) 1. ERP Overview Enterprise Resource Planning (ERP) software items are business application, bundled software. They are utilized to run vast to medium-sized business ventures. The ERP software suppliers assert that their product can oblige each business movement of each class of business undertaking. As a rule, an endeavor depends on various databases to keep up its operations: to encourage the relocation, the ERP software underpins numerousRead MoreOverview of Management at Kudler Fine Foods, Virtual Organization1423 Words à |à 6 PagesThis text is about Kudler Fine Foods, a virtual organization, used for the purpose of give an overview of management. This will identify the primary functions of management through the description of whom is responsible for each function at Kudler, explaining how technology and internet are used nowadays and how affects the management of the organization, and illustrating each of the five forces from Porterââ¬â¢s Model. Kathy Kudler was the VP of Marketing of a large defense contractor company andRead MoreKudler Fine Foods - Accounting System972 Words à |à 4 PagesFine Foods hired a consulting firm to ââ¬Å"assist in the selection and installation of a comprehensive Retail Enterprise Management System (REMS)â⬠, according to the Kudler Fine Foods intranet. REMS is a modular system which contains a General Ledger, Accounts Payable, Point of Sale, Bank Reconciliation, and Asset Management and Accounting modules. To save money, the Asset Management and Accounting module was not purchased since the stores are all on long term leases and the remaining assets can be ââ¬Å"controlledRead MoreComprehensive Annual Financial Report1416 Words à |à 6 PagesFinancial Report The Office of Financial Management provides vital information, fiscal services and policy support that the Governor, Legislature and state agencies need to serve the people of Washington State (Investopedia, 2010). Included in this briefing, a comparison of the governmental and for-profit financial accounting will be discussed, an understanding of the government reporting and reporting entity, and an overview of the Management Discussion Analysis report for the state of WashingtonRead MoreFinancial Statements Are Key Aspects Of Business Operations1037 Words à |à 5 Pages Introduction Financial statements are key aspects of business operations. In fact, it is the financial statement that provides management with the information needed to make sound business decisions. Other stakeholders, like investors and creditors, use financial statements to make decisions about whether or not to invest in, loan money to, or do business with a company (Jesswein, 2013). The importance of a financial statement is dictated by the need for certain information, i.e., the overall healthRead MoreThe Southwood School Principal Will Begin By Giving A Welcoming1141 Words à |à 5 Pagesreview the schoolââ¬â¢s organizational culture, history, goals and objectives, vision and mission. The Principal will likewise utilize this opportunity to introduce New Employee Orientation Board: the School Administrator, the HR Management, the Head of IT, and the Director of Finance. Subsequently, the Principal will then request that the new hires take out their Employee Checklist from their New Orientation Folder and instruct them that this will be their guideline for todayââ¬â¢s orientation and first fullRead MoreCmgt 554 Week4 Essay1623 Words à |à 7 Pagesimproving and collaborating interdepartmentally with management, employees, staff, and customers (Apollo Group, Inc, 2013). Proficient information systems objectives are to provide effective and efficient services; add profit and cost-avoidance; and social responsibility (Blue Avenue Associates, 2010). Patton-Fuller objectives are to improve the efficiency of the hospital operations, relationship with current and future patients, and support finance management (Apollo Group, Inc, 2013). InformationRead MorePersonal Learning Management Paper: Program Development644 Words à |à 3 PagesPersonal learning management paper: Program development During the first stage of the programming management cycle, the agency culture is evaluated. The programmer develops an understanding of the agencys programming philosophy and the overall programmatic goals of the agency (Overview of the program development cycle, 2008, Sagamore Publishing). For example, designing an application that would be used by investment bankers with training in finance would not have to be as user-friendly as one
Friday, December 13, 2019
Client conceptualization Free Essays
Session Number: 3 Setting: Office Clientââ¬â¢s Age: 8 Estimated # of Sessions Required: 15 Case Conceptualization Client History: Client is an eight year old, Caucasian female. The clientââ¬â¢s mother, age 31 , works out of the home. She in not married or in a relationship at this time. We will write a custom essay sample on Client conceptualization or any similar topic only for you Order Now Clientââ¬â¢s mother is the sole provider for client and her bother, age 10. Clientââ¬â¢s mother stated that, ââ¬Å"their dad left when she was Just a baby and they have had no contact with him sinceâ⬠. Linnetââ¬â¢s mother stated that clientââ¬â¢s dad would drink beer on a regular basis during he time in which they were married. Clientââ¬â¢s mother voiced that she and clientââ¬â¢s father would argue in front of the children before he left, but they were never violent. Clientââ¬â¢s mother voiced that she does not drink alcohol or take drugs and never has. Clientââ¬â¢s mother stated that she has never been In Jail or In trouble with the law. The current legal status of clientââ¬â¢s father is unknown at this time, as he now lives ââ¬Å"out of stateâ⬠. Clientââ¬â¢s mother has never remarried and has not brought any boyfriends around the children. Clientââ¬â¢s mother stated that client interacts well with her brother, UT ââ¬Å"they start out playing nice then they get rough and someone starts to cryââ¬â¢. Client is going to be in the second grade at a local public school next year. Her grades in school are not consistent, varying from As to As. Client is indifferent about going to school and stated that she ââ¬Å"doesnââ¬â¢t care if I have to go or notâ⬠. Client goes to a separate class to help her with her math and reading. Client began this last year, and mother states that there has been some improvement. Client does not have many friends at school. She has been suspended for hitting and kicking other dents. When asked why she was aggressive with the other students, client responded, ââ¬Å"they were being mean to me and talking about my kitty. When asked about her pregnancy with the client, her mother responded, ââ¬Å"l had a normal pregnancy and was not sick much. I took my vitamins everyday and tried to take care of my self. I had her at 39 weeks and 4 daysâ⬠. When discussing clientââ¬â¢s development as a toddler, her mother stated ââ¬Å"she was always a happy toddler, she would get upset when she didnââ¬â¢t get her way or her brother took something from her. Present Concerns: The client was brought in to the agency by her mother. Clientââ¬â¢s mother stated, ââ¬Å"l am worried about her because she plays very rough with her animals and her brotherâ⬠. Mother stated that client has a difficult time following directions and is aggressive with her words as well. Mother stated that client is ââ¬Å"very aggressive when I OFF upâ⬠for no reason at all; it does not take much to anger her. Mother reports that client fights with her brother while at home and does not get along with the neighbors. Actual Core Issues: Cognitive Behavioral Therapy (CB) seems to be the most appropriate approach to apply to this case. The CB model has great appeal because it focuses on human thought. Human cognitive abilities have been responsible for our many accomplishments so may also be responsible for our problems. By exploring patterns of thinking that lead to self-destructive actions and the beliefs that direct these thoughts, this client can modify her patterns of thinking to improve coping. CB is a type of psychotherapy that is different from traditional psychodrama psychotherapy in that the therapist and the client will actively work together to help the client recover from their mental illness. People who seek CB can expect their therapist to be problem-focused, and goal-directed in addressing the challenging symptoms of mental illnesses. Because CB is an active intervention, one can also expect to do homework or practice outside of sessions. Cognitive Behavior Therapy is usually more focused on the present, more time-limited, and more problem-solving oriented. In addition, patients learn specific skills that they can use for the rest of their lives. These skills involve identifying distorted thinking, modifying beliefs, relating to others in different ways, and changing behaviors The clientââ¬â¢s mother brought her in for services because of her ââ¬Å"roughâ⬠behaviors and aggression. With CB, the therapist will focus on the thoughts that are causing the feelings, which are then causing the behaviors. When others tell the client something that she does not agree with or like, the client has an anger outburst and sometimes uses physical harm on the other person. The aggressive behavior could be triggered by the thought that no one else cares about what she thinks. With the CB model, we can help the client take responsibility for her own actions. When the linen plays rough with her brother, she gets angry and hits him. That behavior is triggered by the thought that clientââ¬â¢s brother is playing too rough with her and trying to hurt her. Through redirection, the therapist can work with the client to understand how positive and negative thoughts lead to a specific thought, which then lead to a behavior. When the client is able to understand how her thoughts lead to a specific behavior, and the counselor has helped the client change the direction of her thoughts, the client will be better. When she is able to identify that a thought does to have to a negative reaction, the client will be able to discharge from treatment. Treatment Intervention: The treatment intervention here, should involve the active participation of the client in exploring her thoughts and behaviors. The expectation is that the client can realize how many distorted beliefs she has and help redirect her to healthy thoughts. The clientââ¬â¢s treatment will focus on thought patterns that cause distress and also on developing more realistic interpretations of events. Delusions are treated by their beliefs and encouraging them to recognize evidence that may have been overlooked, evidence that does not support the belief. The benefit of using CB with this client is that by changing the way she thinks about a situation, the client will be able to control her behavior. The goal of treatment is aimed to help the client become aware of when she makes negative interpretations, and of behavioral patterns, which reinforce her negative thinking. CB will help her develop alternative ways of thinking and behaving to reduce the psychological distress. It will be the counselorââ¬â¢s Job to teach the client how to identify distorted cognitions through a process of evaluation. The linen will learn to discriminate between her own thoughts and reality. The end goal is for the client to be able to identify her own unhelpful benefits and prove them wrong resulting in her beliefs changing. The role of the counselor is to help the client solve problems that are of greatest distress. This can be done through a structure that seeks to maximize efficiency, learning, and therapeutic change. Important parts of each session include a mood check, a bridge between sessions, proportioning an agenda, discussing specific problems and teaching skills in the context of solving these problems, setting of self- alp assignments, summary, and feedback. How to cite Client conceptualization, Papers
Thursday, December 5, 2019
Accounting Theory and Application Positive Accounting Research
Question: Discuss about theAccounting Theory and Applicationfor Positive Accounting Research. Answer: Introduction Liberalizing the positive accounting approach for developing the casual detailing of the human behavior in accounting settings is the main theme of the given research program (Dunmore, 2016). The theory of knowledge, specifically highlighting the methods, scope and the reality needs to be cleared out to understand the distinction between generic opinion and justified belief of a particular concerned research article. Thus, the given study mainly discusses the positive accounting explanations have been which seems largely incapable in achieving scientific objectives. The casual involvement of the human elements in the accounting field has struggle with testing theoretical models, undue dependence of the logic of hypothesis, ineffective duplication confined the level of confidence to accept the findings. It has further been shown the lack of interest in the quantitative values of the parameters while doing the research works, especially the field of accounting. Hence, the article about the positive approach to the research of accounting will be discussed in this study. The aim of the critique is to examine the theme of literature that the human behavior needs to be explored in the field of accounting for effective decision makings. To understand the inner meaning of the given article regarding the positive accounting research, the paper will primarily explore the summary of the article. Based on the research hypothesis, the theoretical framework will be designed later in this paper. After over viewing the entire article, the significance and limitations of the articles will be determined before making findings of the article in the conclusion part of the research paper. Summary of the Article In today technological world, majority of the complex organizations are willingly involve in less personal or comprehensively impersonal systems of information for their decision making. However several critiques mentioned in their research papers that face-to-face interactions can the potentiality in taking decisions more effectively and accurately (Penman, 2013). Thus, the article highlights the importance and deficiencies of positive accounting research, by briefly reviewing the intellectual project. The article investigates serious deficiencies in terms of presenting the accounting data to the higher authority of the organization. Interestingly, most of the researches are restricted in solving accepted puzzles within a social group. However, the article included the concept of the disciplinary matrix used by Kuhn (1970). The idea behind such concept in this article is to introduce the positive elements of accounting for taking decisions regardless of the social or intellectual co ntribution deriving from the solutions (Dunmore, 2016). Interestingly, this has been proved that the idea of disciplinary matrix is beneficial for presenting accounting data and increases the opportunity for adopting a more useful paradigm while taking the decision. Thus the article has provided suggestions to incorporate present system toward invigorating the research of accounting positively for achieving its potential. In this article, several working hypotheses have been set for the purpose of the intellectual enquiry at work. Firstly, this has been imagined that the world is independent place where there is no control over the wishes of human subject. Secondly, the tested events must be the part of the world or this cannot be taken as the results of interventions from outside the world. The next hypothesis assumed that the normal people can obtain fairly reliable information about events in the world by careful observation. Lastly, the hypothesis clearly mentioned that the purpose of the intellectual enquiry is to make understand the world that the careful observation with positive approach in accounting field can improve the decision making. Needless to say, the human behavior is one of the core elements for taking positive and transparent approach in accounting. The article develops an inner meaning that the clarity and positivity in think of a person can be extended when personal interactions takes place during the intellectual enquiry. However, the religious understanding may discourage such enquiry (Giddens, 2013). This concept has been described in this article with the support of well-known stories for better understanding of the theme of the research. To understand the positive research in intellectual program, the article explored the idea of scientific research program, concentrating mainly the economic and accounting perspectives. Thus, the paper has clearly determined the deficiencies in its implementation in the perspectives of the modern scenario. Later the article discussed the research topic with the help of apt examples of positive research in accounting. In this section, the term positive accounting theory has been connected with Watts and Zimmerman because they were primarily discussed this in a broader sense instead of concentrating a particular theory (Whittington, 2015). Based on the perspective of them, this has been observed that accounting phenomena are generic caused by the operation of coherent individual-interest among parties who frequently interact with expression or indirect contracts in different types of organization. Interestingly, the concept of positive research in accounting described by them can encompass not only by the choices of firm managers but also decisions taken by auditors regarding the pricing and reporting purpose. However, the article investigates that such kind of research do not illustrate considerably on this theoretical model. Contradictory part of the article is that human acts rational ly but not in the sort of events associated with the Positive Accounting Theory (Dunmore, 2016). The view of Fukuyama argued that eighty percent of the time is being considered correct when organizations incorporates fundamental model during the intellectual enquiry for the accounting purpose. In the forth section of the article, the scientific viewpoints have also being discussed for proving the fact that the research related to positive accounting is not the same as the research of accounting. Most of the cases, interpretive researchers argued that interpretive research program does not follow the assumptions of positive research (Christensen et al. 2016). For instance, those reality associated with the social nature of reality can be match the views of the viewpoints of the intellectual researchers. In other words, the socially constructed events carried out by human subjects are different and positive approach cannot be followed universally. In short, the article has clearly made an observation that human behavior varies with the auctions taken by them. On common perspective, mind makes choices, when humans have free will. Thus, the cause of behaviors is fluctuating and the decisions taken based on the human elements can be considered true or perfect for decision makin g all the time. Later the article tested the chosen hypotheses with the application of the theoretical framework. For instance, the collection of data is important for doing most of the scientific research. For this, theories are practiced for accumulating data. However, the argument lies on the concept of the acceptance of such used theories over the centuries. When the natural scientists think differently, they might observe irregularities in the past theories. In that situation, the careful observation based on those theories may found distinguish from the current observations. Frankly speaking, creative idea in science may be varied with different approaches of the natural scientists. This concept has been discussed with the Poppers criterion in this section. The essence of successful positive research program is also incorporated in this article for improving the human behaviors into the accounting research for better financial decision making. To determine the positive aspects of the research program, the researcher conducted a survey. Needless to say, the survey has revealed the noticeable gap between positive accounting practiced in organizations with actually would be required. Thus, most of the cases, organizations failed to make an effective contribution to the expanded intellectual program. Research Hypotheses The article has taken four hypotheses for conducting the research. Firstly, an independent world has been taken into consideration for conducting the research. An inner meaning said that events in the world are free of control of wishes of human subjects. This hypothesis values in the literature because new scientific thinking is full of creative ideas which must be evolving in nature. Thus, the concerned careful observations related to the accounting research might be varied. The second hypothesis assumed that events of the research are part of this world. In other words, the outcomes of such events are not the part of outside world. Thirdly, the observations of the research are not completely unconnected to the world. By this hypothesis, the research has maintained a realistic approach towards the normal people. Fourthly, the purpose of the enquiry at the level of intellectual is for gaining the importance to the world so that the entire research could contribute towards a particular direction. Theoretical Framework To conduct the research, the article discussed many theoretical frameworks for understanding the scientific contribution. For testing hypothesis, Poppers criterion has been discussed (Dunmore, 2016). This helped to understand the cause of distinguishes of creative ideas among many scientists. Evidence suggests that observations can be varied with different creative ideas. By this theoretical discussion, the variable nature of careful observations of natural scientists has been verified and tested the hypothesis as well. Therefore, the practicality lies on the use of the theoretical applications of the research. The Significance and Limitations of the Article This article approached diverse concepts of literatures. This helps in discussing the procurement of data for conducting the intellectual research related to the accounting research. The acceptance of the article comprises with the inclusion of the several viewpoints in the literature. For instance, the interpretative research program has been discussed, although the article has mainly concentrated on intellectual observations of the researchers. Thus the article has broadened its acceptance. Secondly, the research has incorporate mainstream accounting research program in contemporary decades despite its criticisms among others. The author has shown full support towards the application his research on applied accounting along with mentioning deficiencies in its implementation into the research. Thus the author does no hide the limitation of his own. Thirdly, the author has given examples for better understanding the positive approach in accounting research. This holds the practically of the research. However, limited theoretical framework has been used for testing the hypothesis. Secondly, the author has discussed both per perspectives of economic and accounting during the analysis of scientific research program. It creates several confusions among the critics of the article. Conclusion By the above discussion of the positive research, it has been observed that current practice of accounting has fall short while approaching careful observations. Furthermore, it has been determined that theoretical models are not helpful for getting involved in intellectual research for accounting because models are evolving with times. References: Christensen, H. B., Nikolaev, V. V., Wittenberg?Moerman, R. (2016). Accounting information in financial contracting: The incomplete contract theory perspective.Journal of Accounting Research,54(2), 397-435. Dunmore, p. (2016). Half a Defence of Positive Accounting Research, (Massey university , wellington Giddens, A. (2013).New rules of sociological method: A positive critique of interpretative sociologies. John Wiley Sons. Penman, S. (2013). Accounting standard setting: Thoughts on developing a conceptual framework.China Journal of Accounting Studies,1(3-4), 157-167. Whittington, G. (2015). Measurement in Financial Reporting: Half a Century of Research and Practice.Abacus,51(4), 549-571.
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