SOPA Censorships Sweetheart Essay - 1186 Words

â€Å"Imagine a world without free knowledge.† That was the quote on Wikipedia’s front page on Wednesday, January 18th. . The information-hosting online encyclopedia shut down all of the articles and information on the website, presenting only a black screen and a stark situation to the world for a full twenty-four hours. Why would Wikipedia, an online giant, shut down their website? The consequences are huge, a loss of much-solicited donations to the company and advertising money. The answer is simple. What Wikipedia is trying to do is raise awareness about two bills: the Stop Online Piracy Act and the Protect IP Act, or SOPA and PIPA (Wikipedia, â€Å"Stop Online Piracy Act, Protect IP Act†). Soon after Wikipedia, other websites joined in the†¦show more content†¦A good example of this is the Vocaloid community. Vocaloid is a voice-synthesizer used to create songs that sound like a realistic human voice, with a cute anime (Japanese cartoon) character a ttached. (Vocaloid Wikia, â€Å"What is VOCALOID?†) In the Vocaloid community, one person might post a song that they created. Another person, with the permission of the composer, might create a music video for it using 3D modeling data by someone else, and post it on the same site. (Vocaloid Wikia, â€Å"MMD†) When an amateur singer sees the song, they might sing it, use the instrumental provided by the composer, the video by the artist, and their voice to create a unique collaboration. However, if SOPA and PIPA were put into practice, this whole creative process would stop at the music video because of the copyright laws (Wikipedia, â€Å"Stop Online Piracy Act†, â€Å"Protect IP Act†), and the community irreparably damaged. In this way, SOPA and PIPA would limit creativity online. Moreover, many small, innovated sites created by single users or a small collaboration would be taken down for such a simple thing such as not providing a link to their backg round image. In fact, the official site for SOPA did not cite their background image, and if the law was put into place, their website’s link would be taken down from search engines. (Wikipedia, â€Å"Stop Online Piracy Act†) Yet, background images are not the only problem. For many users of sites such

Anorexia Nervosa And Binge Eating Disorder - 1626 Words

Did you know that four in ten girls aged 14 and 15 skip breakfast daily? Teenagers and even adults all over the world are suffering with various eating disorders very commonly due to the thin models they see on billboards, magazine covers, social media, and everywhere else they go. The common eating disorders include anorexia nervosa, bulimia nervosa and binge eating disorder the earliest case of an eating disorder can be traced to prehistoric times, and these disorders can have extremely negative effects on one’s health. Therefore the fashion industry should make an effort to present models that have healthy, more natural figures in order to create positive body images and to protect the teens, and models from unnecessary harm. Although eating disorders seem to be a huge thing now, some can be traced back to even the 12-13th century. When Saint Catherine Ciena had begun denying herself food during the 12-13th centuries as a part of a spiritual denial this was the first record ed case of anorexia nervosa. Additionally, the first cases of bulimia are described as starting in the Middle Ages. There would be wealthy individuals during this time who would force themselves to throw up in order to eat more. Lastly, there is no specific time period as to when binge eating disorder first appeared but it can be traced to have started plenty of centuries ago. Anorexia nervosa, bulimia nervosa, and binge eating all have very poor health effects and can even put an individuals life inShow MoreRelatedAnorexia Nervosa And Binge Eating Disorder1045 Words   |  5 Pagesare varieties of eating disorders. The main ones are Anorexia Nervosa, Bulimia Nervosa, and Binge Eating Disorder. In one sample, the prevalence was as high as 80 % for patients diagnosed with restrictive anorexia nervosa, 43 % in anorexia nervosa binge-eating/purging subtype, 39. % in bulimia nervosa, and 32 % in eating disorders not otherwise specified (EDNOS). I am currently acquainted with a frien d who has been diagnosed with, and is currently in treatment for, Anorexia Nervosa, also known asRead MoreAnorexia Nervosa And Binge Eating Disorder965 Words   |  4 PagesAnorexia Nervosa There are varieties of eating disorders. The main ones are Anorexia Nervosa, Bulimia Nervosa, and Binge Eating Disorder. I am currently acquainted with a friend who has been diagnosed with, and is currently in treatment for, Anorexia Nervosa, also known as Anorexia. Anorexia is the most dangerous eating disorder because it can be unseen, it is very unhealthy, and the effect it has on the victim’s life is devastating. The first reason I think Anorexia is the worst eating disorderRead MoreEating Disorders : Anorexia Nervosa, Bulimia, And Binge Eating1453 Words   |  6 PagesIn the United States of America 20 million women, and 10 million men suffer from a clinically significant eating disorder at some time in their life. There are three types of eating disorders, Anorexia nervosa, bulimia, and binge eating. Eating disorders can be life-threatening conditions that can affect a person’s physical health, and emotional. Something that serious has people wondering what exactly is causing these people to risk their health on it? One possibility would be social influencesRead More The Prevalence Of Anorexia Nervosa, Bulimia Nervosa, And Binge Eating Disorder1723 Words   |  7 PagesPrevalence Of Anorexia Nervosa, Bulimia Nervosa, And Binge Eating Disorder How prevalent is anorexia nervosa, bulimia nervosa, and other eating disorders? Without the knowledge of research, one is likely to think eating disorders are quite prevalent in society today. However, research proves that eating disorders, in general, are not as prevalent as one might think without any knowledge of the subject. Prevalence of an eating disorder refers to the number of cases of an eating disorder within aRead MoreEffects Of Anorexia Nervosa And Binge Eating Disorder ( Deans )1808 Words   |  8 Pagespraises eating disorders. The most common eating disorders today are bulimia nervosa, anorexia nervosa, and binge eating disorder (Deans). Although these terrible diseases are just recently being researched and cured, there have been cases documented all the way back to the eightieth century (Deans). The most research is done in the United States, the United Kingdom, and Australia (Perloff). Bulimia nervosa is associated with dieting, or not losing weight quickly enough, anorexia nervosa is categorizedRead MoreBulimia Nervosa and Anorexia Nervosa Essay997 Words   |  4 PagesEating disorders are extremely harmful and rising in prevalence. . The two most common eating disorders are Anorexia Nervosa and Bulimia Nervosa. In this essay, I will compare and contrast these two disorders. This essay will also assess the symptoms, causes, health affects and the most prevalent characteristics of people diagnosed with these two eating disorders. â€Å"Anorexia Nervosa is characterized by self-starvation to avoid obesity. People with this disorder believe they are overweight, evenRead MoreThe Three Main Types Of Eating Disorders1305 Words   |  6 PagesEating Disorders The three main types of eating disorders: anorexia nervosa, bulimia nervosa, and binge eating, are complex pschyatriac disorders. The classification and diagnosis of each disorder is challenging because diagnostic symptoms and behaviours overlap. These disorders consist of various biological, psychological and sociological factors. They frequently coexist with other illnesses such as depression, substance abuse, or anxiety disorders. (ANAD) Eating disorders are commonly associatedRead MoreEating Disorders And Anorexia Nervosa782 Words   |  4 PagesBinge Eating Disorder is a recent addition to the DSM-5. This disorder is characterized by regular episodes of binge eating. An individual experiencing this disorder will usually not Binge use compensatory behaviors, such as self-induced vomiting or over-exercising after they binge eat. Many people with Binge Eating Disorder are overweight or obese. (Butcher, Hooley, J. M., Mineka, 2013). Anorexia Nervosa Anorexia nervosa is a mental illness that is characterized by an unrealistic fear of weightRead MoreEating Disorders : Deterioration Of The Mind1117 Words   |  5 PagesEating Disorders: Deterioration of the Mind By: Genevieve Narkiewicz Advance Placement Psychology Mr.Cuetara May 4th, 2015 Abstract Eating disorders are in no way, to be considered â€Å"no big deal†. It affects the lives of many poor unsuspecting human beings and in some cases, fatally takes lives. This topic presents many things that most people don’t know. Such as the fact that bulimia nervosa has similar symptoms to using the drug heroin! Rotten teeth, pale and dry skin, and even failingRead MoreHow Eating Disorders Affect Health772 Words   |  3 PagesEating Disorders are conditions in which involves irregular eating habits, either insufficient or excessive food, that affects inimical the body’s image and mental health (Wikipedia). It affects men and women of all ages, but it has a greater impact among adolescences and young adults. In the United States, 24 million Americans are battling eating disorders, in which 1 million are males and 23 million are females. An individual who portraits this condition may have an irrational self-image thought

Maritime Management and Leadership

Questions: Assess how financial systems and the financial function in your organisation interact and relate to other functions within the organisation. Describe the financial framework and its components, including the systems of accounting, controls and financial statements used. Using financial statements or a set of accounts, perform an analysis of the information that would support organisational decision-making. 1. Assess the relationship(s) between a financial system/function and other systems/function in an organisation. 2. Describe the systems of accounts and financial statements used to control a financial system. 3.Analyse financial information contained in a set of accounts or financial statements. Answers: (1). It is important to understand the fact that finance plays major role in any organization. It ensures steady flow of funds for making planned expenditure in delivering of products as well as services (Zhang 2012). The sale of products as well as services generates necessary funds in making required profits for business. It ensures activity undertaken by other departments without any kind of proper consideration and may have detrimental effect at the same time. For example, sales team decides in offering extended credits as well as discounts for increasing sales. This will affect cash flow as well as finance for cash collection for business organization. Purchasing activities may decide for paying suppliers on quicker form as well as placing bulk orders. It avails discounts and sufficient funds for availing in an immediate form. It dedicates effective relationship with suppliers in the most appropriate way (Whittington and Delaney 2011). Financial situation of company indulges in activities by various finance departments. In the present situation, it faces issues in funds shortage in response financial activities. Sales team mostly takes care of prospective customers as well as attracting discounts and extended credits (Weygandt, Kimmel and Kieso 2012). Shortage of funds mostly affects marketing as well as reduces income. It prioritizes planned projects that affect overall strategy of business organization. It requires two-way dependence for observing in the near future. It is essential to avoid problem by conducting effective communication between finance as well as other departments in an overall manner. Figure: Finance Function in different departments In Geotech, it is revealed that recent economic recession results in dropping of sales as well as sales turnover. It widely affects cash flow operations in the business organization. Directors like Finance Directors needed to conduct meeting for discussion on strategy for meeting the issues as far as possible (Scott 2012). It was required in maintaining operating profits at previous levels especially in case of dropping of turnover. Therefore, more funds require for increased sales as well as marketing in higher margins products. Marketing strategy should be revamped in meeting the new situation. Net Product Innovation section avails in modifications of deadlines as well as prioritizing current activities as and when required. Hence, financial situation of a particular company affects the functioning of entire departments (Peterson Drake and Fabozzi 2012). (2). There are three important systems of accounts as well as statements used for controlling over financial system like: P L Account Companies produce annual profits and losses accounting that indicates total profit or loss made during specified time (Nelson 2012). Most of the companies engage in producing monthly profit and loss statements as well. There are various entries in statement and brief descriptions as follows: Total Sales as well as Revenue Turnover Valuation of assets in and achieved for specified time for future analysis purpose. Direct cost as well as variable costs - Direct costs are those costs that vary largely with sales as achieved in particular period. It includes cost of raw materials, production cost as well as transportation cost and wages for the same (Needles and Powers 2012). Gross Profit equal Total Sales from deducting direct cost. Indirect costs or fixed costs are those costs that do not vary with sales like administration expenses as well as other overheads like travel, depreciation and rent. Operating Profit equals Gross Profit and deducts from indirect costs. It is measured from profits as earned by company in and through trading activities (Marsh 2012). Retained Earnings- In case of limited company, amount of post-tax profits distributed in and among stakeholders as dividends. Balance Sheet Balance Sheet is a summarized form of assets as well as liabilities of business organization. These can be further classified as long-term assets as well as short-term assets. Long-term assets like plant and machinery as well as furniture and fixtures (Marsh 2012). As far as long-term liabilities are concerned, it includes owners funds like retained profits as well as shareholders capital. In case short-term liabilities, it includes creditors as well as short-term loans that is payable for a period less than 12 months. Total assets should be equal to total liabilities in balance sheet. Assets Liabilities Fixed Assets Plant Machinery Furniture Fixture Owners Funds Share Capital Retained Profits Current Assets Cash Debtors Stock Accounts Receivable Long-term Loans Current Liabilities Creditors Bills Payables Short-term loans Data can be presented by using formulas like: Fixed Assets+ Current Assets- Current Liabilities = Owners Funds + Long-term loans Cash Flow analysis The report displays total quantity of money future in as well as leaving out for specified period. It has opening as well as closing balance. Most of the organization prepares cash flow forecast for predicting the expected cash flows for specified time (Mann and Atkins 2012). It helps in understanding whether it has the capacity in paying bills as and when due. In case of shortage of funds, company requires in alteration of purchasing plans as well as other related planned activities. 1st Month 2nd Month 3rd Month Opening Balance 0 87800 103600 Income Sales 5000 7000 Shareholders Investment 1,50,000 Loan 15000 Expenditure Rent 3000 - - Wages 2000 2000 2500 Utilities 200 200 200 Equipment 55000 - 2000 Raw Materials 2000 2000 2000 Closing Balance 87800 103600 103900 Table: Performa of Cash Flow Analysis (3). It is essential in analysing information as presented in the financial statements, as it will help organization in: Assessing real performance in and against budgets Prioritizing activities as well as reallocating funds at the same time Identifying areas of strength and weakness Gross Profit Margin- Organization should keep high gross margin as it indicates more money for covering overheads as well as investing in future growth (Madura 2012). Operating Profit margin- Organization should have higher operating profit margin as it indulges in more money for paying loan interests. It pays for dividends to the shareholders in the most appropriate way. Return on Capital Employed- It mainly displays total amount of profits for money invested in the business by potential investors (Liu, Wang and Yang 2012). It helps in comparing between different companies as well as industries by potential investors and gauging risks for investment purpose. Healthy ROCE makes company attractive especially by the potential investors. High ROCE is because improved profit margin on goods as well as proficient utilization of existing resources. Current ratio- It should be greater than one that displays company has sufficient funds for paying debtors. Acid-Test ratio- This particular ratio excludes current assets that can be easily converted to money. Gearing Ratio- This particular ratio displays relationship connecting shareholders money and other source. Elevated gearing implies more cash from external source as invest in risky business (Lee 2012). Reference List Aamer, M. (2013).Microsoft Dynamics AX 2012 Financial Management. Packt Publishing. Balla, D. (2012).CLEP financial accounting. Piscataway, NJ.: Research Education Association. Bekaert, G. and Hodrick, R. (2012).International financial management. Boston: Pearson. Bragg, S. and Bragg, S. (2012).The essential controller. Hoboken, N.J.: J. Wiley Sons. Collinson, D. (2011).Leadership. Los Angeles [u.a.]: Sage. Collinson, D., Grint, K. and Jackson, B. (2012).Leadership. Czumaj, A. (2012).Automata, Languages, and Programming. Berlin: Springer. Daft, R. and Lane, P. (2011).Leadership. [Mason, Ohio?]: South-Western Cengage Learning. Davies, T. and Crawford, I. (2012).Financial accounting. Harlow, England: Pearson. Eun, C. and Resnick, B. (2012).International financial management. New York, NY: McGraw-Hill. Greene, M. and Dince, R. (2012).Personal financial management. Cincinnati: South-Western Pub. Co. Grieve, I. (2013).Microsoft Dynamics GP 2013 financial management. Birmingham, UK: Packt Pub. Hardle, W. and Simar, L. (2012).Applied multivariate statistical analysis. Berlin: Springer. Lee, G. (2012).Convergence and hybrid information technology. Heidelberg: Springer.

Critics On Positive Accounting Theory Samples for Student

Questions: 1.Does positive accounting research contribute to the wider scientific endeavour? 2.What is required for a successful positive research program? 3.Does positive accounting research help to understand the human behaviour? 4.Is positive accounting research influencing to create complex organisational control system? Answers: Introduction Positive accounting theory deals with the prediction of actual accounting practice instead of prescribing optimal accounting standards for the business as observed in normative accounting (Grinblatt and Han, 2005). According to the author, the theory predicts the real world events by translating the prediction into accounting transactions. The academicians critically acclaim this theory for selecting the accounting policies of the firms. Moreover, this theory allows the management to react to the change in accounting standards. According to Dye and Sridhar (2008), the overall intention of PAT is to select accounting policies with details elaboration across the different sectors as the theory can recognise the consequences due to cost-benefit the theoretical foundation provides the opportunity of maximising the efficiency of accounting presentation of a firm that ensures the survival of the business in future. The author has also observed that viewpoint of this theory states to accumu late the contracts by the companies. Santos (2012) has argued that PAT is related to minimisation of the cost of the contracts in the business, which enables the organisations to enhance the efficiency in cost controlling. This situation is true for the contract cost of the business where accounting variables such as net income and financial ratios. According to this theory, the companies recognise the accounting policies to reduce the contract costs of on-going projects. Thereby, Pat provides the flexibility to the managers for selecting the accounting policies. The critical analysis of PAT states that application of this fundamentalism allows the managers to become opportunistic to effectively act for personal improvements (Malmi and Granlund, 2012). The theoretical set of behaviour states the optimal set of accounting policies to describe the middle path between accounting policies and minimisation of contract cost. According to Melis (2007), this theory has three different types of hypotheses bonus plan, debt covenant and political cost hypotheses. The predictions of PAT is organised around these three hypotheses. The first one states that managers are interested in showing higher reported earnings currently instead of in future. These people also try to shoe the future earnings as the current one to increase their bonuses. It also allows them to enhance the performance of the company on a current basis. The second hypothesis states that the management tries to report current earning higher or try to shift future earnings in the current report because of enhancing borrowing capacity of the business. According to Kothari et al. (2010), an increase of current earnings reduces the violation of debt covenant as well as managers can run the business without any constraint of funds. The third hypothesis states that higher political cost is a risk to the management. Hence, the management tries to defer the current income towards future to eliminate the political cost as well as new taxes (Wolk et al. 2008). In practice, management obtains PAT through five different activities. Not all of the activities are legitimate as some of them are the fraudulent practice of accounting. However, there are some procedures, which are legitimate to achieve PAT in business practice. The managers can adopt appropriate accounting policies to reduce current profitability. The business must show as much as contract income, which can be realised in future as revenue to defer the current revenue. This is an activity related to managing accruals of the balance sheet. Moreover, the mangers must adopt the new accounting policies and standards at the right moment to enhance the current profitability. The real variables of accounting must be changed in order to obtain the low profitability as well as higher accrual of income in future (Ahmed and Duellman, 2007). Further, the management can form special purpose vehicle by creating offshore accounts or capitalise the operating expenses to show healthy balance sheet of the business. The system of PAT has several flaws in practice. One of the flaws of PAT is the removal of a perfect market. According to Bertomeu and Cheynel (2013), the perfect market does not exist as regulation and political costs interfere with the perfect market. Additionally, transaction cost also reduces the perfection in the economy. Such application of PAT also reduces the acceptability of efficient market hypothesis. In this theoretical application, the EMH framework does not make any sense as the investors have invested much of the money in an ad hoc manner. Moreover, the reaction of the capital market to the accounting information is an old trick (Lopes and Rodrigues, 2013). The application PAT enhances the flaws in the agency theory as the self-interest of the management increases the fraudulent practices of accounts. However, the statement of application of agency theory suggests that in a non-political environment, if the management misuses the accounting transacti ons, then the regulations must be increased. Such situation is opposite to the conclusion of the previous statement of reducing the political interferences to reduce the PAT applications in practice (Ahrens and Chapman, 2006). Summary of article The paper on Half a Defence of Positive Accounting Research by Paul V Dunmore has discussed on the application of positive accounting theory to explain the human behaviour towards setting the accounting policies (Dunmore, 2011). The explanation of examining the qualitative data with regards to causal effect on hypotheses testing. The paper has intended to conduct the study accompanying positive accounting research to understand the cause-and-effect relationship in a scientific manner. The paper has elaborated about the deficiency of the positive accounting research. Moreover, this paper has concentrated on reviewing the intellectual projects with its ontological and epistemological assumptions. However, the review has provided serious flaws of the process of performing positive accounting studies. This paper has sought for a positivist way to detect the existence of positive accounting model as well as creating a new model. Thereby, this study has presented the approach to understand ing the world of accounts in a positive way by detecting the ineffective versions of accounting practice. The paper has explained the scientific system of a research project by elaborating the imagination of intellectual query. Further, this paper has explained the importance of hypothesis in the intellectual world with the wish of suspending the disbelief for carrying out further research. The researcher has agreed to conduct the study with a setting hypothesis with tentative questions and no conclusions. The scientific research of this context has carried out in a positivist way on economics and accounting. The paper has explored the truth about the application of positive accounting theory in practice and has provided suggestions to implement it more effectively. Moreover, this paper has provided information on past studies on positive research in accounting. However, this paper has not concentrated its material idea to Positive accounting theory as trademarked by Watts and Zimme rman since 1978. The theoretical model of these researchers mainly accounted for operational or rational self-interest among different types of organisations through implied contracts. However, these researchers have ignored value relevance literature to observe the investors decisions for accounting information mentions the price. In this context, this study has conducted the work by adopting the assumption that investors act rationally instead of games. This concept is supported by the study of Fukuyama (1995), stating that rational and self-interested behaviour of investors is correct about 8% of the entire decision-making. Therefore, in the quantitative frame, this value cannot defend the theory while it supports the sense regarding human behaviours are rational mainly carrying important exceptions. The study has sought for interpretative research as detecting the scientific ontology and epistemology. The justification of applying interpretive research is due to elaborating the experiences as well as ascribed meaning of actions in lives. The study has concluded in setting the methodology that positive ontology and epistemology are not correct. However, this process of carrying out the study is not illogic. The imperfect world of actions and results can infer the causal relationship as well as the effect of the same in practice. Hence, the result might not be well obtaining from the study but it allows a researcher to conduct the case in hit and trial method. The paper has set the hypotheses by using the Poppers criterion of testing the hypothesis with positivist way instead of an inductive method. The justification of applying positivism in accounting theory is described too by elaborating this criterion. The study has applied the qualitative positivist method to gather information for testing the hypothesis of the study. The paper has explained the weaknesses of statistical hypotheses testing in general to eliminate the option of carrying out the study w ith positivist quantitative way. Thus, the research methodology section has clearly explained the justification of selecting the qualitative positivist way for conducting the study. The hypothesis testing fails to grab the logic of the study due to technical issues. Moreover, the research has explained the flaw of statistical hypothesis testing as it considers the only one alternative hypothesis. According to the author, this alternative hypothesis is constructed carelessly as well as does not specify the region of action sufficiently. Theoretical framework The theoretical framework of this study is based on several constructs such as stringently testing by using a vulnerable model, analytical model, focussing on measurement rather testing and replicating of previous studies. The first approach has provided the opportunity to gain most of the Popperian approach from the theoretical models. The paper has explained the requirement of theoretical models in testing the hypothesis. Moreover, the researcher has explained the necessary of coinciding the concept of vulnerability of theoretical model while creating new models for testing the research hypothesis. The analytical modelling approach has undertaken by several researchers to build the model as well as test the same in the studies. However, this paper has explained the limitations of doing so in accounting studies. The analytical modelling is difficult for the empirical researcher as theorist has not contributed many details. However, an analytical model is important for developing the theories in future for testing the deficiencies. The quantitative studies conduct a measurement for reproducing the results as well as presenting the same in a precise manner. However, accounting studies do not concern this issue in practice. The technique of measurement requires an initial theory to identify the worth of the concepts to measure. The last framework is replication as the motives of the researcher would be determining the error in the original result and exploring the limits of applicability of previous findings. Significance and limitations of the article The survey of this study has revealed the gap between practised way of positive accounting research and the way it should be practised in future. The result concludes that for and not optimised system, two typical responses are present modification of system and may consider the purpose is a failed conception. The research concludes that Kuhn (Kuhn, 1970) has provided relevant insights. However, this paper has also stated that Kuhn has not provided details of the positivist way. However, he has not explained the research style in a realist way. Kuhn did not accept the hypotheses of the scientific program and according to him, the scientific programs are not feasible. The viewpoint of Kuhn has explained that scientific change can replace one set of views in another community. Conclusion This paper has investigated on two fields of positivist research method ontology and epistemology. The study has observed the shortfall in the current practice of positive accounting research in practice. The study has concluded that researchers need better theoretical models for carrying out accounting research in a positivist way. The research models of accounting must be highly specified as well as vulnerable for testing the subject seriously. The study has revealed that much better measurement methods are required for rigorous testing of theoretical models. The third conclusion of this paper is to shift away towards estimation of parameters from the testing of hypothesis. In this way, parameters can be compared with the theoretical predictors. The fourth conclusion of this paper is to create a data archive of important concepts for measurement purpose. The final conclusion is to replicate data for validating results from hypothesis testing. References Ahmed, A.S. and Duellman, S., 2007. Accounting conservatism and board of director characteristics: An empirical analysis. Journal of accounting and economics, 43(2), pp.411-437. Ahrens, T. and Chapman, C.S., 2006. Doing qualitative field research in management accounting: Positioning data to contribute to theory. Accounting, Organizations and Society, 31(8), pp.819-841. Bertomeu, J. and Cheynel, E., 2013. Toward a positive theory of disclosure regulation: In search of institutional foundations. The Accounting Review, 88(3), pp.789-824. Dunmore, P.V., 2011. Half a Defence of Positive Accounting Research. Dye, R.A. and Sridhar, S.S., 2008. A positive theory of flexibility in accounting standards. Journal of Accounting and Economics, 46(2), pp.312-333. Fukuyama, F., (1995). Trust, the Social Virtues and the Creation of Prosperity, Free Press, New York. Grinblatt, M. and Han, B., 2005. Prospect theory, mental accounting, and momentum. Journal of financial economics, 78(2), pp.311-339. Kothari, S.P., Ramanna, K. and Skinner, D.J., 2010. Implications for GAAP from an analysis of positive research in accounting. Journal of Accounting and Economics, 50(2), pp.246-286. Kuhn, T. S., (1970). The Structure of Scienti_c Revolutions, 2nd Edition. University of Chicago Press, Chicago. Lopes, P.T. and Rodrigues, L.L., 2007. Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange. The International Journal of Accounting, 42(1), pp.25-56. Malmi, T. and Granlund, M., 2009. In search of management accounting theory. European Accounting Review, 18(3), pp.597-620. Melis, A., 2007. Financial statements and positive accounting theory: The early contribution of Aldo Amaduzzi. Accounting, Business Financial History, 17(1), pp.53-62. Santos, F.M., 2012. A positive theory of social entrepreneurship. Journal of business ethics, 111(3), pp.335-351. Wolk, H.I., Dodd, J.L. and Rozycki, J.J., 2008. Accounting theory: conceptual issues in a political and economic environment (Vol. 2). Sage.