W.S.Q Framework Development and Assessments

Question: Examine about theW.S.Q Framework for Development and Assessments. Answer: The W.S.Q Framework and the VUCA Environment Workforce aptitudes capability (W.S.Q) is a set up sorted out and certify by Singapore workforce advancement office to offer ceaseless preparing, improvement, and appraisals. Kentucky Fried Chicken (KFC) is an example association that consolidates the structure by W.S.Q and the VUCA standards in the way it handles its representatives. This team guarantees workers have employable aptitudes and improve their activity residency by having characteristics that are proper to their activity requirements.This framework is sorted out to offer people an opportunity to gradually update their abilities as per at their comforts and at their pace of learning (Force 2009). KFC holds fast to this plan to lessen the interferences at its workplace. These standards are best portrayed utilizing the VUCA condition which involves; V Volatility this is the condition of being inclined to changes in a non-unsurprising way. This eccentric changes in business get activated in terms of professional career freedom, the presentation of cutting edge innovation in business tasks and globalization. Like some other business association, KFC likewise faces the test of prompt and erratic changes in the economy. U-Uncertainty as per (Toner, P., 2011), it is the place occasions occur in a turbulent and erratic way. A presumable occasion under vulnerability may remember the rise of another contender for the market. KFC likewise faces vulnerability in its workplace since the circumstance realizes the trouble in deciding. Assignment of assets become tight since the associations past information gets rewarded as temperamental and no conjecture gets anticipated dependent on it. C-Complexity this is the place issues confronting the business become progressively rude and have more than one legitimate arrangement. The circumstance at present available has a wide range of joined parts some of which are unsurprising, and others are eccentric. KFC faces this test since it is a business with numerous branches working in numerous districts around the nation with the distinctive administrative condition and social qualities. These zones will in general have various reactions to the association items dependent on their convictions and qualities. An Ambiguity Toner (2011) depicts vagueness with respect to the rise of two particular clashing musings when choosing about occasion results or choice. This considerations get a trouble in responding to addresses, for example, when where what who and how. These occasions get trouble deciding the importance and precision of the proposed answers. Equivocalness is probably going to happen at KFC when it settles on a choice to enter a totally new market which it has no information about, this is on the grounds that it has no earlier information on how well the variables in nature will influence it or how clients and different partners will respond to the business items. End Despite the fact that VUCA offers a non-charming condition, the arrangement is to completely draw in the WSQ structure in each association in Singapore since it helps adapt to this difficulties much rapidly. The WSQ system is a fundamental apparatus in planning laborers through preparing and furthermore tutoring them by giving extra aptitude already not obtained however applicable to the activity. This readiness causes them adapt to difficulties in the association. This preparation is basic on the grounds that the achievement of any association altogether relies upon the kind of human asset it possesses. References Casner-Lotto, J., and Barrington, L., 2006.Are They Ready to Work? Businesses' Points of view on the Basic Knowledge and Applied Skills of New Entrants to the 21st Century US Workforce. Organization for 21st Century Skills. 1 Massachusetts Avenue NW Suite700, Washington, DC 20001. Power, S.W.T., 2009. Building a protected, sure future.The last report of the social work taskforce. Toner, P., 2011. Workforce aptitudes and development.

Why I Write an Example of the Topic Literature Essays by

Why I Write Joan Didions postulation explanation in her paper entitled Why I Write is uncovered in passage three wherein she expresses that, I took the title in light of the fact that the words sounded directly as well as on the grounds that they appeared to summarize, in a simple way, all I need to let you know. In the same way as other essayists I have just this one subject, this one zone: the demonstration of composing. I can present to you no reports from some other front (Didion, n.d. p.1). The cited explanation contains the proposition of the paper, by and by, in light of the fact that it gives the perusers an impression and thought that what she is going to tell on the resulting sections has unquestionably something to do with her demonstration of composing. Need article test on Why I Write point? We will compose a custom article test explicitly for you Continue The general thought of the demonstration of composing is as of now by one way or another forced on her presentation which states, In numerous ways composing is simply the demonstration of saying I, of forcing oneself upon others, of saying hear me out, see it my way, adjust your perspective (Didion, n.d. p.1) With that, Didion has just gotten the perusers consideration, as though requesting and requesting that we, perusers, unquestionably need to hear her out and to see things in manners she has seen it and she has composed. The body of the exposition, introduced in the ensuing passages, bolsters her proposition explanation through the models that she has given. They may not appear to show up as models be that as it may, she presents them such that the perusers will make thoughts in their psyche about her ways, approaches and habits of writingnarrating models that are tied down on her own encounters yet at the same time uncover them in a way that she communicates her demonstration of composing. Take for instance her relate: I would attempt to peruse phonetic hypothesis and would wind up thinking about rather whether the lights were on in the bevatron up the slope. At the point when I state that I was thinking about whether the lights were on in the bevatron you may promptly speculate, in the event that you bargain in thoughts by any means, that I was enrolling the bevatron as a political image, considering the military-mechanical complex and its job in the college network, yet you would not be right. I was possibly thinking about whether the lights were on in the bevatron, and what they looked like. A physical certainty (Didion, n.d. p.2). Understudies Often Tell EssayLab professionals:I'm would prefer not to compose my paper on the web. I need to invest energy with my friendsEssay journalists advise:Professionals Are Creating Successful College Custom Essays!Essay Writing Service Essay Writing Service Reviews Steps in Writing an Assignment Writing Services Her manner of speaking, the persona in the writing, has additionally supported the proposition proclamation. The manner in which she comes up and presents her thoughts with respect to the way of composing can be disclosed in the remainder of the sections, for example, At the point when I talk about pictures in my brain I am talking, explicitly, about pictures that gleam around the edges. There used to be a delineation in each basic brain science book demonstrating a feline drawn by a patient in differing phases of schizophrenia. Im not a schizophrenic, nor do I take stimulants, however certain pictures do shine for me. Look sufficiently hard and you cannot miss the gleam. Its there. You cannot ponder these photos that gleam. You simply go underground and let them create. You remain calm. You dont converse with numerous individuals and you shield your sensory system from shorting out and you attempt to find the feline in the shine, the punctuation in the image (Didion, n.d. p.3-4). Certainly, her primary concerns in her exposition spin in the center thought of writinghow she composes and why she composes. It includes the originations of thoughts and pictures, the development of sentences, phrases and the shining of thingsthe punctuation. Didion composes and communicates her thoughts in a photographical and philosophical way. She sees things in subtleties and in various points, much the same as how a picture taker controls their photos in a viewfinder; Didion has likewise the ability to move her pictures in words, depicting and delineating pictures in assorted edges and core interest. She composes insightfully, causing me to recollect the celebrated line of Socrates, the main thing I know is that I know nothing. In Why I Write, Didion discloses an announcement to some degree similar to Socrates, she pronounces, I realized that I was no real inhabitant in any universe of thoughts. I knew I couldnt think. All I knew then was what I couldnt do. All I knew then was what I wasnt, and it took me a few years to find what I was (Didion, n.d. p.1). From the announcement, Didion gives the perusers that before her revelation that she is an author; she is somebody who doesn't have a place in the realm of thoughts, in the realm of pictures. Be that as it may, it must not be clarified how she turns into an author, particularly why she composes on the grounds that her decision says and infers in this way, Let me disclose to you one thing regarding why essayists compose: had I realized the response to any of these inquiries I could never have expected to compose a novel (Didion, n.d. p.8). Didions Why I Write offers a heap of thoughts that will prick in the perusers headthat journalists have the ability to force things upon other peopleespecially if the essayist uses the main individual perspective recorded as a hard copy, which is I. It involves and demands the perusers, hear me out, see it my way, alter your perspective (Didion, n.d. p.1). Reference: Didion, J. (n.d). Why I Write.

Gender identity and sexual orientation Essay Example | Topics and Well Written Essays - 500 words

Sex character and sexual direction - Essay Example My sexual and sex characters are straight and I have never encountered any elective direction. This could be a direct result of my social foundation where the elective directions were sentenced and I trusted them to be indecent. I apparently complied with the social qualities that denounced the elective directions, however I don't victimize them. My created social information doesn't anyway bolster the severe social situations that denounce other social directions in light of the fact that mental help is vital for passionate stability.Effects of racial miniaturized scale hostility rely upon the structure. Numerous structures exists, in view of models that Yearwood (2013) offers. Such racial smaller scale animosities, for example, underrepresentation of a race don't effectsly affect a person, insofar as no immediate separation is coordinated against the individual or the included minority race. Other racial small scale animosities, for example, being disregarded or being excused are a nyway prone to make mental damage an objective. I have anyway not encountered any type of racial smaller scale hostility and long haul presence of individuals from my race in the region could clarify this. Certain smaller scale hostilities, for example, unbalanced portrayal of race are simpler to manage on the grounds that they are excessively detached and not immediate to an individual and doesn't recognize aim of the source. A few structures that are immediate and partner with separation, for example, excusal as a result of race, are anyway hard to manage.

Private Info on Hindi Essay Topics for Class 6 That Only the Pros Know About

Private Info on Hindi Essay Topics for Class 6 That Only the Pros Know About The 30-Second Trick for Hindi Essay Topics for Class 6 The other room functions as the reading room. It aids in drawing their mind towards study a whole lot. The most important skill you've to possess is a sufficient quantity of knowledge of Hindi. It's a time-consuming job, and the outcomes are uncertain. She also helps us to fix the problems besides the study. She takes test after teaching a few topics. The third test depends on the initial two levels that you have to qualify first to qualify for the typing test. Solving the sample paper will offer enough practice to students they can answer any sort of question during the exam. Finding these books is an intimidating task because these books are limited but the quantities of students are more. Class 9th, 10th and if you're preparing for any competitive exams this book is going to be quite valuable for you because within this sanskrit pdf all of the basic concepts of Sanskrit have been interpreted in a really excellent way, so you will understand all the topics mentioned within this pdf. Students should fix these Class 6 Science Question Papers once they've completed the syllabus. In cricket, two varieties of matches are played. We frequently think about life, our experiences in an appropriate sequence. You should study them till you believe that all your concepts are cleared and you've started to memorize the concepts and dates. Additionally, it enhances the overall understanding of students and assists in developing the interest of its readers in numerous fields. Small manufacturers that are dealing with high taxed material have a tendency to purchase it from unregistered vendors to evade high taxes. One of the greatest strategies to be successful in your ICSE class 6 examination is to practice with the support of sample papers. He says that time is an essential part of a story. However, in case of a story, time sense may not be denied otherwise it will become unintelligible. Things You Won't Like About Hindi Essay Topics for Class 6 and Things You Will We all like to travel, each year all of us family members visit a different portion of India. The library is a location where a big number of are kept. In addition, we go to school in precisely the same school bus. Our school indicates an extremely good result. It's been an essential portion of our life means we can say that without it we face a lot of issues in our everyday lives. A good deal of our relatives remain in the very same city and my paternal uncle lives in our native spot. As thousands of individuals doing it the exact time, occasionally it fails. So now people and companies must pay only one kind of Tax that is GST. It's the seventh largest nation in the world. It's celebrated on exactly the same day every calendar year, and the President of India has a massive part to play in it. The government made the procedure on the internet to make it simple for companies to file tax. On 1st July the government of India announced a new means of tax payment that is GST which will produce the procedure for tax collection simple when compared with the preceding tax system. One is the test match and the other one is the 1 day match. We enjoyed the ride a good deal. You will receive a total of 30 minutes to complete your paper. In addition, I wish a fantastic luck on her birthday. It's possible to surely start your practice for the exact same! High school isn't free in Kenya. It is among the fantastic school in delhi. What these schools don't understand is they can IX. The Kilt Kit was created to be tossed around. The plan of the Kilt Hanger is ideal for the whole Prince Charlie outfit. But you cannot trust every site blindly. The site is 100% reliable and offers a simple to use interface for those users.

The Names of Colors in Italian

You want to tell your friend the color of the Vespa you want to buy, the type of wine you were drinking, or the hue of the sky while you were on a hilltop in Florence, but how do you say the colors in Italian? To start, here are the most common thirteen along with a list of subtle and unique  blends. Basic Colors Red – Rosso Lei porta sempre un rossetto rosso. - She always wears red lipstick. Pink – Rosa Ho comprato un vestito rosa per la festa. - I bought a pink dress for the party. Purple – Viola Ho dipinto le unghie di viola. - I painted my nails purple. TIP: Unlike other colors, you don’t have to change the ending of â€Å"rosa† or â€Å"viola† to match the object it’s describing. Orange – Arancione La sua macchina nuova à ¨ arancione ed à ¨ troppo sgargiante per i miei gusti. - Her new car is orange, and it’s too bright for my tastes. Yellow – Giallo Stava leggendo un giallo con una copertina gialla. - He was reading a mystery novel with a yellow cover. TIP: â€Å"Un giallo† is also a mystery novel or thriller. Green – Verde Mi piace vivere in Toscana, in mezzo al verde. - I like living in Tuscany, in the middle of the green. Blue – Azzurro Ho gli occhi azzurri. - I have blue eyes. Silver – Argento Gli ho regalato un cucchiaio d’argento per la loro collezione. - I gifted them a tiny, silver spoon for their collection. Gold – Oro Cerco una collana d’oro. - I’m looking for a gold necklace. Gray – Grigio Il cielo à ¨ cosà ¬ grigio oggi. - The sky is so gray today. White – Bianco Non voglio indossare un vestito da sposa bianco, ne preferisco uno rosso! - I don’t want to wear a white wedding dress, I prefer a red one! Black – Nero Calimero à ¨ un pulcino tutto nero con un cappellino bianco in testa. - Calimero is a black chick with a white little cap on his head. Brown – Marrone Mamma mia, lei à ¨ bellissima, ha gli occhi marroni e lunghi capelli castani. - Oh my goodness, she’s beautiful, she has brown eyes and long, brown hair. TIP: You would use â€Å"marrone† to describe the color of someone’s eyes, like â€Å"gli occhi marroni†, and you would use â€Å"castano† to describe the color of someone’s hair â€Å"i capelli castani†. Dark Colors If you want to talk about dark shades, you can just add the word scuro at the end of each color. Dark red – Rosso scuroDark green – Verde scuroDark blue - Blu TIP: â€Å"Blu† is understood all its own to be a darker shade. Light Colors Here are some lighter shades: Baby blue – CelesteBaby pink – Rosa confettoLight green - Verde chiaroLight blue - Azzurro TIP: Like â€Å"blu†, â€Å"azzurro† on its own is usually understood as light blue. Unique Colors Shiny/glossy red – Rosso lucido Stavo pensando di comprare una Vespa di color rosso lucido, che ne pensi? - I was thinking about buying a shiny red Vespa, what do you think? Vermilion red - Rosso vermiglione Rimango sempre affascinata dalla tonalità   di rosso vermiglione dei dipinti di Caravaggio. - I’m always attracted by the red vermilion shade used by Caravaggio in his paintings. Hot pink – Rosa shocking Non mi piacciono per niente i vestiti di colore rosa shocking, non sono eleganti. - I don’t like hot pink clothes at all, they’re not elegant. Blue green – Verde acqua Mi sono innamorato dei suoi occhi verde acqua. - I fell in love with her blue green eyes. Lilac – Lilla Il lilla à ¨ un colore davvero rilassante. - The color lilac is really relaxing. Maroon – Bordeaux Il mio colore preferito à ¨ bordeaux. - My favorite color is maroon. Hazel brown – Nocciola Ho comprato le lenti a contatto affinchà © potrei avere degli occhi color nocciola. - I bought contact lenses so that I could have hazel brown eyes. Italian Expressions with Colors Heart of gold – Cuore d’oroNot all that glitters is gold. – Non à ¨ tutto oro quel che luccica.Sweet dreams – Sogni d’oroBlack sheep (of the family) - La pecora nera

Financial Ratio Analysis - 11306 Words

------------------------------------------------- FINANCIAL RATIO ANALYSIS PROCTER amp; GAMBLE | PFIZER INC JANIE PRINCE FINANCE 405 | FALL 2012 ------------------------------------------------- Company Backgrounds Procter amp; Gamble William Procter and James Gamble, immigrants from England and Ireland respectively, met when they married into the Norris family. Their father-in-law suggested they build their own company since both men had useful trades- Procter was a candle maker, Gamble a soap maker. The two officially became business partners in 1837 with the founding of Procter amp; Gamble. 2012 celebrates â€Å"175 years of innovation† and seven generations of providing the some of the most well known products†¦show more content†¦The surge in revenues and development of product lines resulted in Pfizer moving to Manhatten in 1868 to support its rapid growth; the headquarters remained there for nearly a century. In 1880 Pfizer created citric acid and quickly becomes the leading product as Coca-Cola and Pepsi-Cola gain popularity and demand more of it. This marks another turning point in growth for Pfizer as citric acid launches this company into another market. 1899 marks the 50th anniversary of Pfizer Inc producing high-quality products in an efficient manner while consistently striving to produce greater products. A leader in the chemical business, Pfizer is anchored by the industrial and pharmacological industries. In 1919, research in citric acid allows Pfizer to develop it without having to depend on European citrus growers; this invention spurs chemist Jasper Kane to begin the process for unlocking the key for large-scale production of penicillin. 1939 marks the year that Pfizer is recognized for being the leading company in fermentation technology. 1941 to 1944 are pivotal years for Pfizer as they invest millions of dollars to produce over five times more penicillin than originally anticipated- a feat that earns Pfizer the Army-Navy â€Å"E† Award for being the world’s largest producer of the â€Å"miracle drug†. Pfizer went global in 1951 in countries including Belgium, Canada, England, and Mexico, becoming instantly successful through direct immersion of its employees inShow MoreRelatedFinancial Ratio Analysis : Financial Ratios Analysis1634 Words   |  7 Pages UNIVERSITY OF HOUSTON CLEAR-LAKE HADM 5233: FINANCIAL MANAGEMENT II ASSIGNMENT: FINANCIAL RATIO ANALYSIS UHCL Honesty Code â€Å"I will be honest in all my academic activities and will not tolerate dishonesty.† Uday Sekhar Reddy Mareddy Read MoreFinancial Ratios And Financial Ratio Analysis1797 Words   |  8 Pages Abstract The paper concentrates on the basic types of financial ratios and the importance of the financial ratio analysis. It discusses about the significance of these ratios and how these ratios are helpful in drawing conclusions and monitoring the firm’s performance over period to period and to compare the performance to that of the competitors. Financial ratios of PepsiCo is discussed over a period of three years from 2012 to 2014 from the respective year’s incomeRead MoreFinancial Ratio Analysis1498 Words   |  6 PagesGriffith University, Gold Coast | Group Assignment for 2204AFE Financial Institutions Management | Comparative Analysis of ANZ and Westpac | | s2758329, s2762895, s2773847, s2784238Diamond, E., Dong, G., Huang, Y. amp; Lin, B.Due: 5th April 2012Tutor: Sonja Kobinger | | | The following report is a brief comparative analysis of two of Australia’s largest deposit-taking financial institutions (FI), Australia and New Zealand Banking Group Ltd. (ANZ) and Westpac Banking CorporationRead MoreFinancial Ratio Analysis3810 Words   |  16 PagesHome FINANCIAL RATIO ANALYSIS Financial Ratio Analysis William F. Slater, III ACC 529 Ââ€" Accounting for Managerial Decision Making University of Phoenix Week 5 Assignment for ePortfolio Michael Greenen, C.P.A, C.F.P. - Instructor July 1, 2003 Table of Contents Table of Contents 3 Abstract 4 Introduction 4 Memorandum 4 Profitability of Sample Company 5 Sample Company ROI for 2000 5 Sample Company ROI for 2001 5 Stock Performance 6 Read MoreFinancial Analysis and Ratio Analysis1713 Words   |  7 PagesSection III: Financial Analysis—Ratio Analysis Profitability Ratios When evaluating the company’s profitability, we pay attention to the following ratios which are commonly analyzed: Net Profit Margin, Accounts Receivables Turnover, Return on Assets and Return on Equity. From the tables and figures, all the ratios have increased over the past five years except for 2012. This means UPS is overall a healthy company and does a good job at generating profits. 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Critical Analysis of Research Articleâ€Free Samples foe Students

Questions: What is PAT model and why it is used in scientific accounting researches? How effectively has PAT model helped in achieving the scientific aims and objectives of accounting research? What are the current gaps in PAT model that needs to be fulfilled for its successful adoption in quantitative accounting researches? Answers: Introduction The accounting field since past decades has adopted the use of positive accounting researches for gaining knowledge about the reality of accounting practices o business organizations. The author Paul v Dunmore, in this regard, has developed a research article entitled Half a Defense of Positive Accounting Research to evaluate the significance of positive accounting researches. This paper has undertaken the critical analysis of the research article for analyzing its main arguments and develops an understanding of positive accounting researches. The aim of the critique of the article carried out in this paper is to evaluate the major concepts of positive accounting theory and its application in accounting researches. The arguments in the research article are related to the usefulness of implementing positive theory concepts in accounting researches (Dunmore, 2009). The critical analysis of the research article has been carried through providing its brief summary, stating the research q uestions, discussing its theoretical framework, illustrating the significance and limitations and at last summarizing its main points in the conclusion section. Summary of Article The research article has illustrated the current gap in positive accounting researches that needs to be improved through the use of better theoretical concepts in comparison to the model of positive accounting. The theory of positive accounting was stated to be developed on the principle of natural science and thus has been used widely in positive accounting researches. The main reason behind the use of PAT (Positive Accounting Theory) model in accounting researches is to maintain the scientific nature of such researches. The accounting researches incorporate the use of scientific rules and principles for resolving complex accounting issues. As such, the researches involve the use of theory that are scientific in nature and thus can achieve an appropriate answer for the scientific aims and objectives of accounting researches. As such, the PAT model developed by Watts and Zimmerman in 1970s finds extensive use in scientific accounting researches (Bazrafshan and Talebnia, 2016). However, the research article has depicted various gaps in this model that has impacted its applicability in scientific accounting researches. The major issues pointed out by the author in the given research article are weakness of the logic of hypothesis-testing. Also, the concepts of the PAT model can only be used as a lens to view the reality of accounting practices but fails to provide its appropriate explanation. The theory also only explains the cause of rational human behavior in accounting and is not able to provide an answer to the non-rational causes (Boland and Gordon, 2010). The there is also not able to provide a measurable output in accounting researches and thus is regarded to be not appropriate by the author for using in accounting researches. The theory of positive accounting only demonstrates the relation between two variables through using ad hoc quantitative models. Thus, the model of PAT is not able to demonstrate a testable relation between the accounting variab les that is based on analytical research. The author has also examined the scientific nature of positive accounting researches thorough the use of Poppers falsification criterion. The overall research article has summarized the deficiencies in PAT model with the aim to improve the outcome achieved from accounting researches (Dunmore, 2009). Research Question The research article has intended to analyze and examine the current drawbacks in the PAT model and provided suggestions for improvement in accounting researches. The literature review of the research article is based on demonstrating the significance and deficiencies in positive accounting theory. As such, the main research question developed from examining the literature review of the article is stated as Does Positive Accounting Research provides an appropriate understanding of the accounting literature? In relation to this main research question, the study also intends to provide answer to the following sub-research questions: Theoretical Framework The theoretical substance of the research article has been developed by analyzing and evaluating the findings of other authors in relation to the use of positive theory in accounting researches. The research article has examined the positive approach to accounting researches through the help of reviewing the information gathered by other researchers in this context. As per the research article, the positive accounting researches are regarded to be a scientific project that are undertaken to provide an explanation of the cause and effect relationships of the real world. The reality of accounting practices is explored through positivist researches through the use of concepts provided by positive accounting theory. The theory provides predictions about the real world situations and transforms them into accounting transactions (Setyorini and Ishak, 2012). As such, the theory is utilized by investors and creditor in order to predict the accounting policies a business firm will select or t he impact of a new policy change on their financial performance. The theory of PAT is based on economic principles and thus was believed to be largely useful in recognizing the economic consequences of a particular situation. Therefore, the theory is used in achieving the scientific objectives of accounting researches as it is based on principle of economics and natural science (Tehrani et al., 2009). The best understanding of the PAT model to be based on scientific nature was provided by Popper. The falsification criterion of Popper was used for rejecting theories claimed to be scientific through the help of falsification procedure. The procedure involves obtaining quantitative testable predictions from a respective theory and testing them on the basis of falsification. The predictions of the theory if proved to be falsified with comparing them from the predictions of old theories are disapproved on scientific basis. The author in the theoretical framework of the research article has also pointed out that the concept of positive researches is much broader as compared to the positive theory (Dunmore, 2009). The accounting researches tend to explain both rational as well as non-rational aspects of human behavior in accounting settings. However, the use of PAT model is only proved to be successful in explaining the cause of rational human behavior (Ghanbari et al., 2016). Also, the deficiencies present in both qualitative and quantitative positive accounting researches has been depicted in the research article. The current gap as stated in the qualitative accounting research is that it can only help in viewing a real world situation and is not able to provide an explanation for its occurrence (Whittington, 2007). The current deficiency of quantitative positive accounting research is that it relies more on the logic of statistical hypothesis development rather than on the concept of measurement. The author has proposed that quantitative accounting researches should be based on measurement of concepts so that it outcome are reproducible (Dunmore, 2009). Thus, the theoretical framework has been developed by the author that provides the current decencies present in the positive accounting theory model that needs to be improved. This is necessary for achieving a better outcome from the scientific accounting researches and depicting the reality of accountin g practices (Wolk, Dodd and Rozycki, 2008). Significance and Limitations of the Article The article will provide to be of a high value for accounting researchers for achieving a better outcome from quantitative accounting researches. The accounting researchers will develop an understanding of the gaps in PAT model and the lack present in accounting researches. The author has also provided suggestions for improvement in accounting researches that will help in developing a better theoretical model for conducting scientific projects in accounting researches. The undue reliance on the use of PAT model in quantitative accounting researches will be restricted through the author arguments against the use of PAT model. However, the research study is also associated with some limitations that can raise questions regarding its credibility and validity to be used in future accounting researches. The major limitation of the study is that it explores and analyses only qualitative data that has been gathered from the work of previous researchers. The study has depicted the use of qua litative research methodology and the study is purely descriptive (CTI Reviews, 2016). The study has not explored any new dimension illustrating the benefits and criticism with the use of PAT model in accounting researches. These limitations have negatively impacted the significance of the research article to be used in future context. This research lacks any objectivity in absence of collection of any primary data to support the theoretical substance stated by the author in the article. The research study being only subjective lacks reliability in the eyes of readers. The demonstration of practical findings in support of qualitative findings proposed by the author is necessary to maintain the credibility of the study and increase its reliability for using in future accounting researches (Dunmore, 2009). Conclusion It can be summarized from the research article that positive accounting theory is mainly used for explaining the reality of accounting practices. The theory as demonstrated in the article suffers from various drawbacks that limit its applicability in accounting researches. The author thus has suggested some areas for improvement in positive accounting theory so that it can be successfully applied in accounting researches. The suggestions include focusing on the concept of measurement rather than hypothesis testing in quantitative accounting researches. The adoption of measurement concept is necessary as accounting data is usually subjected to error of measurement. Thus, through the role of statistics in accounting cant be neglected the precise measurement of accounting data is also significantly required. The main goal of hypothesis testing as stated by the author should be to provide predictions into the occurrence of future accounting situations. The author has recommended that the re is high need for development of better theoretical models than PAT that is based on analytical researches and testable predictions. The predictions provided y PAT model in analyzing an accounting situation are not subjected to be proper analysis through the use of falsification criterion. The critical analysis of the article has thus proved be very useful in analyzing the importance of PAT and its importance in positive accounting researches. This critical analysis will prove to be highly useful for future researchers in order to carry out research in relation to the benefits and drawbacks of positive accounting theory. The main arguments present by the author in the research article have been examined appropriately in this critical analysis. References Bazrafshan, M., and Talebnia, G. 2016. Challenges Positive Accounting Theory. International Journal of Basic Sciences Applied Research 5(2), 119-122. Boland, L. A., and Gordon, I. M. 2010. Criticizing positive accounting theory. Contemporary Accounting Research 9(1), 142 170. CTI Reviews. 2016. Earnings Management, Emerging Insights in Theory, Practice, and Research: Business, Business. Cram101 Textbook Reviews. Dunmore, P.V. 2009. Half a Defence of Positive Accounting Research. Ghanbari, M. et al. 2016. PAT (Positive Accounting Theory) and Natural Science. International Research Journal of Applied and Basic Sciences 10(2), 177-182. Setyorini, C. T., and Ishak, Z. 2012. Corporate Social and Environmental Disclosure: A Positive Accounting Theory. International Journal of Business and Social Science 3(9), 152-164. Tehrani, R. et al. 2009. 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