Knowing More about Immigration Essay - 942 Words

Immigration has been around ever since people have chosen to move around to different lands other than their own to settle and live on. The United States is one big melting pot of immigrants; it is made up of immigrants from everywhere in the world: people from Ireland, Germany, China, and everywhere else. According to bbc.co.uk immigrants migrate because of â€Å"pull factors† which are reasons why people immigrate somewhere new. Some examples of pull factors are higher employment rates, more money, better help, better climate, the feeling of more security, and freedom (Migration). Lately immigration has become a big issue with the United States and many people have different opinions on the subject. Some of the issues have to do with jobs,†¦show more content†¦The U.S. workforce has more than doubled since World War II, yet workers’ real total compensation (wages plus benefits) is higher now than ever† (25). This, in Akers’ opinion, is because th e United States has developed from immigrants, coming to America. She feels that immigrants should always be allowed from other countries. In the end, Akers concludes that the economy is booming from the immigration and that immigrants should always be allowed to move to the United States, thus helping us achieve a more successful economy. On the other side of the spectrum we have Art Thompson, The CEO of The John Birch Society (which is a conservative public policy organization), who believes that illegal immigrants have a negative effect on the economy. He emphasizes that illegal immigrants are stealing jobs instead of creating them for Americans. And that they also burdened taxpayers who somehow ended up funding social events for the illegal immigrant populations. Thompson also believes that subsidizing illegal immigrants with Medicare, Medicaid, schooling, housing, and all the other benefits cost Americans billions of dollars per year. Thompson further states that â€Å"in Cali fornia in 2004, the cost for unreimbursed health care was estimated at $1.4 billion† (31). Thompson speculates that much of the mortgage failures come from led on immigrants that do not know about the obligations given to them when they received their loan while the companies that gaveShow MoreRelatedCauses and Effects of Immigration1521 Words   |  7 Pages Causes and Effects of Immigration Name : Omar Kareem ID : 20083112 Section : H Instructor: Miss. Nathalia Geha Enl 110 Outline Causes and effects of immigration Thesis: the immigration is a big social problem. People immigrate because they want to have job, to run from dangerous situation and to have better education. I_ causes of immigration A_ some people are forced to move due to a conflict or toRead MoreTrump And The Political World1013 Words   |  5 Pages Questions have arisen about why Donald Trump is doing so well in the political world. Trump’s predicted votes are continuing to go up, and has majority lead in the current polls. However, are the American people sure why? I believe Trump is leading in the polls due to his interest in the United States’ national debt. Although one way Trump is planning to rid our debt is by cutting into US citizens’ tax returns, I believe Donald Trump has the political world wrapped around his finger because ofRead MoreA New Light On Immigration1410 Words   |  6 PagesLight on Immigration As of recent news, Barack Obama brings controversy to the public giving the opportunity to 4 million undocumented citizens to gain citizenship in the United States. Steve Breen brings about a controversial topic in his article â€Å"Living In the Shadows†; whether immigration brings destruction or improvement in the United States. He includes the articles â€Å"Diversity and Pioneer Spirit of Immigrants Made U.S Great† written by Enrique Morones and â€Å"Costs of Illegal Immigration Are ThreatRead MoreIllegal Immigration to America991 Words   |  4 Pagesimmigrant from Portugal, Emma Lazarus, and engraved on the Statue of Liberty. With more and more people entering the country, the United States quickly evolved into the ultimate melting pot that it is today. As time has moved on America remains welcoming to the millions of immigrants. However, entry into the United States has become much more complicated. This complication resulted in a new type of immigration: ill egal immigration. Ignoring American laws, these immigrants enter the country unnoticed andRead MoreNegative Effects Of Immigration1439 Words   |  6 PagesImmigration: The Positive Impact it has on The United States We as the people of the United States of America are all products of immigrants. This country was built on a foundation of immigrants. Now that we have forgotten of the past of our ancestors we want to deny immigrants the right to live here. We are the definition of freedom and opportunity. Why is that we as Americans feel like we have to right to deny another his or her god given rights. Many statistics indicate that the impact immigrantsRead MoreImmigration Reform Of The United States1641 Words   |  7 PagesTutor: Institution: Immigration Reform ​Immigration is defined as the act of leaving your country of origin and going to another different one to stay there permanently (Dictionary.com). Reasons, why people escape or leave their original countries, are varied; ranging from war, poverty, natural occurrences such as earthquakes while others just take the step for fun purposes. A reform is a change from the way things were done originally and make them better. Therefore, immigration reform is a term thatRead MoreMexican Immigration907 Words   |  4 PagesMexican Immigration Specific Purpose: To inform classmates on the causes and effects of Mexican immigration Thesis Statement: The causes of Mexican immigration is a combination of push/pull factors, where conditions in Mexico push them out and opportunity in the U.S. pulls them in, where they actually become an asset to the U.S. economy. INTRODUCTION: Attention-getting material: Imagine waking up everyday to hunger, hopelessness, and despair, knowing that you cannot do anything about it, knowingRead MoreThe Poverty Of The United States1204 Words   |  5 Pagescareer life. Faye Hipsman, Doris Meissner (2013) said â€Å"Today, the United States may be on the threshold of major new reforms that would address longstanding problems of illegal immigration, as well as those in the legal immigration system, which has not been updated since 1990. The impetus for comprehensive immigration reform (CIR) has returned to the congressional stage, with bipartisan groups in the House and Senate engaged in significant negotiations to craft legislation that would increase enforcementRead MoreUnited States Immigrations Impact on the Economy Essay605 Words   |  3 PagesIn this paper I will talk about the factors that affect immigration in the United States as well as the way globalization has improved and affect our economy. This country was first establish by all the immigrates who came here in hopes of better futures but many have forgotten their roots and how they became a member of this nation. Globalization, which is defined by the Merriam-Webster dictionary as t he development of an increasingly global and economy marked by the free trade. The two terms haveRead MoreThe Man We Now Call The President Of The United States,1738 Words   |  7 Pages The man we now call the president of the United States, Donald J Trump has recently made comments about decisions that might happen in this country. The disturbing comments has affected many families emotionally, mentally, and physically especially our families who are illegal immigrants. The new president has made accusations of deporting all illegal immigrants in this country, including our younger generation of immigrants who immigrated to this country as children by the decision of their parents

Video Games Are A Great Thing ! - 2069 Words

Video Games Are A Great Thing! Ever since I can remember I have always loved to play video games. My uncle introduced me to this new vice at the tender age of 3 and I can remember what it was like even then. He had an old-school Nintendo 64 and he was the only boy under a roof with 4 other girls. Whenever I would come over he would always teach me how to play the games he had and eventually I even surpassed him, which only fueled my new found love for video games. Back then games were not like they are now, but still there was something life changing going on. I remember the quirky looking controller and being brand new to the feeling of the controller vibrating in my hand and having full control of what was going on in this virtual fantasy land on the TV screen. Almost instantly, I fell in love. Many people will tell you, life is so much simpler as a kid. Fast forward to 4th grade my mom (who before never really thought anything of my video game hobby) started to crack down as I got older, and school got tougher. Like all good moms, she wanted me to focus on school so she would constantly remind me how video games are a bad thing, and how they make you forget about priorities and such. She would tell me this all the way up until high school. However, as I got older and learned more both inside and outside of school, I realized that even though my mom has good points and great intentions, video games are not only a good thing, they are an essential resource to society today.Show MoreRelatedVideo Games are our Downfall Essay1404 Words   |  6 PagesVideo Games are our Downfall People say so much is wrong with our generation, but no one knows what causes all the problems; they do not know whether or not it is a national, government related or just the family-oriented problems. Whether it is lack of discipline or bad parenting, it may be both of those things. But, it just can not be the problem it has to be a cluster of problems. The biggest problem in the cluster is video games. They offer a great escape from reality and are very entertainingRead MoreVideo Games And Its Effect On Society1739 Words   |  7 PagesVideo games are revolutionary in this age and they are improving more and more. There are lots of kind of games, some of them have adventures on it and others can make you scared. Companies are the ones that produces these games in a great number. Nowadays most of them have tons of people working on a game to make sure that they produce an incredible product so kids can enjoy a good experience. You may think that only kids buy this things, but a su rprising number of adults buy video games and thisRead MoreVideo Games Have A Positive Effect On Kids And More Adults Should Let Their Kids1465 Words   |  6 PagesI believe that video games have a positive effect on kids and more adults should let their kids play video games because of the many learning aspects that it can share. Most people say video games are too violent and that it stops kids from paying attention in school. All video games require a lot of critical thinking that can help you think better either its dealing with school work or any other situation. â€Å"Kids who play video games are given unusual problems to solve, many of which they must solveRead MoreVideo Games And Its Effects872 Words   |  4 PagesVideo Games 2 Everyone has their outlet, whether it’s reading, working out, or just hanging out with a friend for a bit; life is crazy and having a way to let out stress is a healthy way of living. Although this is true, one outlet of stress that is becoming larger and larger throughout the years is video games. It was an obvious theme throughout Ready Player One that the world they were living in was so corrupt, that an alternate world was a better option to live in than reality. The world weRead MoreVideo Games And Its Effects On Education Essay1665 Words   |  7 PagesMs. Booth College Prep English 22 November 2016 Video Games In Education Current education systems are failing to give learning material to students in a way that they understand. Most students don’t care about their education because they think it’s boring and unnecessary. Students feel if the homework or lesson is too hard they won’t give it their best work. We should use video games as a new source of teaching. Students can benefit from video games because it’s a fun interactive way of learningRead MoreThe Truth About Video Games Essay1415 Words   |  6 PagesThe Truth about Video Games Since the industry of video games has been around, people have been skeptical about video games and their effects to our society. People are so used criticizing video games, claiming that they only corrupt our families, ruin our social lives, and make us and our children more violent. People that are against video games also claim that spending your time reading books is a better and more beneficial alternative. But to blindly claim these things while there are so manyRead MoreVideo Game : The Positive Effects Of Video Games716 Words   |  3 Pageschildhood, I have always enjoyed video games, though I am not proud of this statement. During elementary school I would finish my homework straight when I get home, then continue to play video games. It’s not that I was addicted to gaming, but I really felt that there was nothing else I would want to do. One might argue that I could have gone outside or made art, but I had nobody to go outside with, or make art with, so the easy ac tivity to do was to sit and play video games. I was still active in soccerRead MorePostive Impact of Playing Video Games1296 Words   |  6 Pagesbeen debate over the positive and negative affects of video games with a good deal of focus on more violent games. Prior to and concurrently with this debate, there have also been similar debates over radio, television, and movies but, as should be obvious from the current breadth of media, no studies have definitively proven any negative affects. The detractors of video games claim, based on media effects research, that people who play video games with any sort of violence in them have heightened antisocialRead MoreVideo Games Helps Improve Education Essay1361 Words   |  6 Pages Video games has had a long history of being seen as a negative thing. It seems to be out of the question to use them in classrooms and as a teaching tool. This is the wrong way to look at them however. Video games may be one of the best tools for classroom s and helping students learn not only school topics, but even help them with different skills in the classroom and to help them reduce one of student’s biggest issues; stress. All of these things can be done with the use of video games in theRead MoreDo Video Games Lead Violence?1537 Words   |  7 PagesDo Video Games Lead To Violence What happened to riding bikes around the neighborhood? Did the evolution of the technology helped the society to have a better understanding about each other, or was it the opposite? It has been a queer about it. Since the technology advanced, there are these video games, which have taken place engaging people on a deeper level causing some advantages and disadvantages in our society. Playing video games can lead to an aggressive behavior like fighting, bulling

The Health Care System of Saudi Arabia - 3402 Words

Introduction Health care systems across the world are facing a number of challenges, which include changing patterns of diseases, a shortage of health care professionals, inaccessibility of services, and insufficient resources. Given that an increasing population creates a greater demand for healthcare services, the shortage of hospital beds due to high admission rates and increased length of stay are some of the challenges that the healthcare system of Saudi Arabia is struggling to overcome. The Saudi Arabian government funds 244 hospitals that have a capacity of 33,277 beds (Almalki, Fitzgerald, Clark, 2011). However, there was a forecast of bed capacity shows that, by 2013, the healthcare system in Saudi Arabia will require about 14,700 additional beds to meet the increasing demand for healthcare services (RNCOS, 2011). The shortage of beds implies that the healthcare system needs to formulate ways of increasing hospital bed capacity. The problem being investigated is the Saudi A rabian hospital bed shortage due to increased length of stay in hospitals by patients with chronic illnesses, the elderly, and the disabled. The purposes of the proposed study are to describe the post-acute care needs and also the need for effective discharge planning. The government of Saudi Arabia has identified its first two priorities as healthcare services and education. A huge part of the Saudi’s government budget goes to the Ministry of Health every year. Hence, the Ministry of HealthShow MoreRelatedComparing Health Care System And Saudi Arabia Essay2075 Words   |  9 PagesCompare Health Care System in USA and Saudi Arabia Ghada Alamoudi, alamo1ga@cmich.edu BIS 625 Research in Information Systems College of Business Administration, Department of Business Information Systems Central Michigan University Mt. Pleasant, MI 48858 USA Dr.Emil Boasson Title: Compare Health Care System in USA and Saudi Arabia Background: The rudimental strategy for development of any nation is to meet or fulfil the basic requirements of people, which are adequate food, shelter, health, sanitationRead MoreHealth Care Coverage1359 Words   |  5 PagesHealth care is an important consideration that is always being maintained by government institutions around the world. In this study, it aims to discuss the comparison and contrast of health care systems between the United States and Saudi Arabia. This paper is going to present how these two countries sustain their own health care systems that are affecting the political and economic stability in the long run. In the study, it seeks to identify probable learning insights that can be acquired fromRead MoreThe Utilization Of System Thinking Techniques1496 Words   |  6 PagesUtilization of System Thinking Techniques to Study Medication Wastage in Saudi Healthcare System and Identify Candidate Points of Intervention Saudi Arabia, the 13th largest country in the world by area, is an Arab state in Western Asia, in a region commonly known as Middle East. It constitutes the massive part of the Arabian Peninsula. Saudi Arabia is divided into 13 provinces, Fig 1, each with a capital city. Every year, these 13 provinces develop independently budget estimations of operationalRead MoreThe Community Pharmacy And Saudi Arabia900 Words   |  4 PagesThe community pharmacy in Saudi Arabia, not like the community pharmacies of other places, is mainly a commercial venture, with the community pharmacist making a limited clinical services in the dispensing of drugs. Despite, community pharmacist can play an important role in patient advising and should be able to give basic drug information in terms of accurate medicines consumption , administration, dosage level , side effects, storage and drug-food and drug-drug interactions (HammerleinRead MoreComplementary Medicine And Alternative Medicine1556 Words   |  7 PagesAccording to WHO, The terms complementary medicine or alternative medicine are used interchangeably with traditional medicine in some countries. They refer to a broad set of health care practices that are not part of that country s own tradition and are not integrated into the dominant health care system. It is also referred to as complementary or traditional medicine. Use of complementary medicine practices alongside modern medicine, while using alternative medicine instead of modern medicineRead MoreNursing Reflection1584 Words   |  7 Pagesthe nurse the process that a complaint takes to be evaluated and discussed with HIPAA. Compared to the health care system in Saudi Arabia, many violations were made by nurses or other health care providers, but there is no act for that, such as the Health Insurance Probability and Accountability Act (HIPAA). Moreover, if there is a clear violation, the health care providers are called to the Human Resources office to discuss the situation and decide what they can do about it, whetherRead MoreTelemedicine : An Important Solution For Health Care Essay1556 Words   |  7 PagesFor many years, doctors and health service researchers have been searching about a new technologies in telecommunications to improve the health care. After a lot of work Telemedicine was implemented and become an important solution for health care consultations. The American Telemedicine Association (ATA) declared the Telemedicine as the use of medical information exchanged from one site to another via electronic communications to improve a patient s clinical health status[1]. 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A proper understanding of the structure and infrastructure of the oral healthcare system in Saudi Arabia is substantial in order to improve the existing oral health policies and the o utcomes in the country. Certainly, Saudi ArabiaRead MoreWhy Canada Is A Multicultural Country1389 Words   |  6 Pagesgroups (Mobaraki Sà ¶derfeldt, 2010). In Saudi Arabia, the system of governance is a monarchy, with its constitution governed by strict interpretation of the Islamic laws (Mobaraki Sà ¶derfeldt, 2010). In Saudi Arabia, women’s roles and rights can be evaluated by examining the local interpretation of the Islamic laws, through: education, job opportunity, marriage, polygamy and fertility (Mobaraki Sà ¶derfeldt, 2010). Statistics shows that about 30% of Saudi women are illiterates, although, presently

Accounting Theory and Current Critical Issue

Question: Discuss about the Accounting Theory and Current Critical Issue. Answer: Introduction The essay aims to conduct a critical analysis of the article Half a Defence of Positive Accounting Research for evaluating the strengths and weakness of the article. The research topic is about examining and analysing the concept of positive approach used in accounting research. The aim of the critical analysis is evaluate the main points illustrated in the article about the research topic. The overall research study is based on argument to what extent has positive accounting theory proved to be useful in achieving scientific objectives of accounting research. The research paper has presented a detailed qualitative analysis on the research topic of positive accounting research. In this regard, the essay has undertaken the critical analysis of the article through examining each and every section of the research study (Dunmore, 2009). The critical analysis of the research article is carried out through summarising the main points, identifying the research question, discussing the theor etical framework and evaluating the significance and limitations of the article. Summary of the Article The present section of the critical analysis has summarised the major points of the research article. The research article has presented the contribution of positive theory in broader accounting research programs and has highlighted its shortcomings to be used in future context in accounting field. The term positive accounting theory was developed by Watts and Zimmerman for the theory established by them to be used in accounting researches. The theory from its development was recognised to be highly important in conducting accounting researches as it was based on natural science phenomena (Chatfiel. and Vangermeersch, 2014). The theory was based on phenomena of natural sciences was thought to be largely effective in explaining cause and effects relationships of human behaviour. The author in the research article has analysed the ontology and epistemology of positivist research program. The author has evaluated the use of positivist theory for statistical hypothetical testing and anal ysed its scientific basis on poppers falsification criterion. The author has depicted the deficiencies of positivist research program and thus has criticised the theory to be used in accounting researches. The author has concluded that although positivist research program is potentially very powerful but its limited practical implementation is the main deficiency of the theory (Dunmore, 2009). The theory of positive accounting is largely been used in accounting researches currently but it is incapable of achieving its scientific objectives. The theory was although believed to be based on principles of natural science but its incapability to achieve quantitative accounting results has questioned its credibility. The theory has not yet proved to be useful in demonstrating empirical evidences for accounting phenomena (Gaffiki and Aitken, 2014). Thus, the theory of positive accounting has not served it purpose well with which it was developed and thus there still exist a need for development of better theoretical models in accounting field. Thus, the author has highlighted all of the above points in the overall research study through varying perspectives of different authors (Dunmore, 2009). Research Question The main research question as identified for the research study can be stated as follows Does positive accounting theory adequately meets the needs and objectives of scientific accounting researches? In the context of this main research question, the study also aims to provide an answer to the following sub-research questions: What are the strengths and weaknesses of positive accounting theory to be used in broader accounting research programs? Does currently used positive accounting theory needs modifications for adequately meeting the scientific objectives of accounting research? Does the use of positive accounting theory in accounting researches should be limited due to is deficiencies in practice? All the above research questions have been extracted from the critical analysis of the literature review of the research article (Dunmore, 2009). Theoretical Framework The theoretical framework of the research article has developed from the quantitative analyses carried out in the research study. The qualitative analysis is carried out through the collection and examination of various secondary literary sources related to the research topic. The author has examined the views and opinions of previous researchers on the research topic for achieving a specific answer for the research questions of the study. As analysed from the literature review of the article, the positive accounting theory is based on natural science principles and thus can effectively explain the reality of accounting practices. The theory was mainly developed to provide an explanation of the accounting practices and phenomena for developing an understanding of the reality of accounting (Ghnabari et al., 2016). This was responsible for the widespread implementation of positivist theory in accounting researches. The accounting researches mainly involve demonstrating empirical eviden ces against an observed accounting predictions and this is possible through the implementation of theoretical models able to explain quantitative phenomena (Wickramasinghe and Alawattage, 2012). However, positivist theory seems to be incapable of explaining quantitative accounting phenomena and thus does not seem to be useful in carrying out accounting researches (Dunmore, 2009). The major deficiencies of positive accounting theory as illustrated through the research article are it involves the use of theories for examining accounting phenomena rather than incorporating the use of practical testing. The theory of positive accounting cannot be tested on practical basis for evaluating their usefulness in conducting empirical accounting researches. The theory does not incorporate the logic of hypothesis testing a thus cannot demonstrate practical evidences against an observed accounting prediction identified through the accounting research. The accounting solution proposed through accounting researches needs to be supported by empirical evidences for their use in practice (Kabir, 2007). However, the theory of positive accounting seems to be incapable in demonstrating empirical evidences against an proposed solution for an accounting problem. This was the reason for the widespread criticism of the positive accounting theory and accounting researchers are presentl y questioning the reliability of the theory (Burns, and Needles, 2014). The theoretical framework of the research article has also examined and analysed the scientific basis of positive accounting theory on the basis of Poppers falsification criterion. The falsification criterion proposed by Popper has proposed the criteria on the basis of which a theory should be accepted as scientific. The falsification criterion states that predictions proposed by the scientific theory should be quantitative in nature in order to be tested practically. However, the theory of positive accounting cannot be tested practically and thus its acceptance on scientific basis is questioned. Thus, the falsification criterion proposed by Popper has also stated that positive accounting theory cannot be accepted a scientific theory. The theory of positive accounting can be used for conducting researches based on social science principle and thus rather incapable of carrying out scientific based accounting researches. Thus, the research article have analysed and examined the deficie ncies of positive accounting theory though the help of available secondary literary sources on the research topic. The theoretical framework of the research article has recommended the use of better theoretical models in accounting research for attaining scientific objectives of accounting research. Also, the author through the research article have proposed that positive accounting theory should be used in combination with other theoretical models based on scientific philosophy for attaining accounting researches objectives (Dunmore, 2009). Significance and Limitations of the Article The research article is highly significant as it has emphasised on the use of better and improved theoretical models based on scientific philosophies for conducting accounting researches. The research study will prove to be of extreme importance in accounting filed as it will help in improving the validity and credibility of accounting researches. The accounting researchers will tend to adopt better theoretical models as compared to positive accounting theory for conducting accounting researches. The research study has highlighted that current practice of positivist research in accounting is not capable for meeting its objectives. The theory rather needs modification or should be used in combination with other theories for adequately meeting the objectives of empirical accounting researches (Dunmore, 2009). The views and opinions of different authors illustrated in the research article about positive accounting theory have held in developing an in-depth understanding of the theory deficiencies. The research article will help in development of better accounting theories based on empirical evidences that can effectively conduct accounting researches. The research study was able to develop answer for the research questions proposed through presenting quantitative data in context of all the research questions. The research study will help the business organisations to resolve their accounting issues by developing better theoretical models in field of accounting. Business organisations currently incorporate the use of positive accounting theory for resolving their complex accounting issues. The identification of the shortcomings in the theory and development of better theoretical models will help in enhancing the performance of business organisations through selection of a proper accounting method. Thus, the research study proved to be highly significant for enhancing the performance of business organisations through selection of a proper accounting method proposed by accounting researches (Dunmore, 2009). The research article also have some major limitations that can impact its credibility to be used in future researches held in this context. The major limitation of the research article is that lengthy and complex qualitative analysis. The research methodology adopted by the author in the article is qualitative in nature and has not incorporated the use of any quantitative data. As such, the research study lacks empirical evidences for supporting the theoretical conclusions. Thus, the research study lacks reliability as it has not incorporated the use of practical evidences for supporting theoretical findings. The research methodology selected by the author is not suitable as per the nature of the research topic. The nature of the research topic is objective in nature however, the research study conducted in subjective. The research study lacks objectivity in absence on any quantitative analysis for supporting the theoretical conclusion drawn at the end of the research study (Dunmore, 2009). Conclusion The research study has effectively meets its aims and objectives by presenting a detailed qualitative analysis on the research topic. The qualitative analysis conducted by the author presented the answer for all the research questions developed. However, the author should have incorporated the use of quantitative analysis for developing an accurate answer for the research problem. The quantitative research methodology would also have enhanced the credibility and validity of the research to be used by future researchers. The research article besides these limitations has effectively carried out its purpose of illustrating the major deficiencies in practice of positive accounting research. References Burns, J. O. and Needles, B.E. 2014. Accounting Education for the 21st Century: The Global Challenges. Elsevier. Chatfield, M. and Vangermeersch, R. 2014. The History of Accounting (RLE Accounting): An International Encylopedia. Routledge. Dunmore, P.V. 2009. Half a Defence of Positive Accounting Research. Gaffikin, M. and Aitken, M. 2014. The Development of Accounting Theory (RLE Accounting): Significant Contributors to Accounting Thought in the 20th Century. Routledge. Ghnabari, M. et al. 2016. PAT (Positive Accounting Theory) and Natural Science. International Research Journal of Applied and Basic Sciences 10(2), pp. 177-182. Kabir, H. 2007. Positive Accounting Theory and Science. Journal of CENTRUM, pp. 136-149. West, B.P. 2003. Professionalism and Accounting Rules. Routledge. Wickramasinghe, D. and Alawattage, C. 2012. Management Accounting Change: Approaches and Perspectives. Routledge.