Tuesday, December 31, 2019

Essay on Account For the Success of the Bolsheviks in...

Account For the Success of the Bolsheviks in October 1917 At the beginning of 1917 most of the Bolsheviks were in exile but by the end of 1917 the Bolshevik party had not only consolidated control of Moscow and Petrograd, but they were also advancing on the rest of the country. This success was due to several linked factors; the Bolshevik policy of non-cooperation, weakness of the Provisional Government, division of alternative opposition, Lenins leadership skills, the power of the Petrograd Soviet and Trotsky as its leader, failure on deliver of land reform and the oppressed, armed workers in Petrograd. Bolshevik success is dictated by whether they met their aims; these included the†¦show more content†¦Although, we must remember, that Lenin had incorrectly pushed for an unsuccessful revolution in July. Lenin is famed to have said, History will not forgive us if we do not assume power, Lenin chose, successfully, when to seize power. The Weaknesses of the Provisional Government were as much, if not more to blame than the successes of the Bolsheviks for the Socialist Revolution. The Provisional Government was delicate by its very nature, it was not democratically elected, it was illegitimate, and had no mandate to rule. Why should opposition groups recognise such a government? The Bolsheviks were careful not to affiliate itself with the Provisional Government because it wanted to disassociate itself from governments many failed policies and it also wanted to remain a small, hardcore, tightly knit net of ardent Marxists, without any Bourgeois influences. The Provisional Governments failed policies stemmed from its weak, fragmented coalition. The Octoberists were on the centre right as they agreed with the Tsars October Manifesto, which had ended the 1905 Revolution. The Cadets (Constitutional Democrats) were the moderate, liberals of the centre of the political spectrum. On theShow MoreRelatedThe Bolshevik Revol ution of October 1917-Essay Review1428 Words   |  6 PagesIn 1917, in the midst of the Great War, Russia faced one of the biggest political shifts that the Tsarist-ruled country had ever known-the Bolshevik Revolution. There are two significant time frames associated with the Bolshevik Revolution. In the February revolution Tsar Nicholas II abdicated his throne and a Provisional Government took control. In the October revolution the Bolsheviks took power by overthrowing the Provisional Government. How did the October revolution become a reality? WhatRead MoreThe Success of the Bolshevik Revolution in Russia in October 19171822 Words   |  8 PagesThe Success of the Bolshevik Revolution in Russia in October 1917 The Bolshevik seizure of power or coup de’tat of October 25th, 1917 was a culmination of both internal and external failure to satisfy the needs of an oppressed Russian society. In contrast to the spontaneous revolts earlier in 1917, the Bolshevik revolution was ‘a carefully planned plot carried out by ‘professional’ revolutionaries.’[1] The victory of the Marxist Lenin’s Bolsheviks was due to the failureRead MoreHow successful was Lenin in solving the Problems he faced? Essay1404 Words   |  6 Pagesï » ¿Jin-Ho Lee IB History – Mr. Wade 28/01/14 How successful was Lenin (1917-1924) in solving the problems he faced? With the October revolution in 1917, Lenin managed to execute a successful coup d’à ©tat against the provisional government of Russia and with the death of the constituent assembly early 1918; Lenin and his Bolsheviks had finally control over Russia. However this was just the beginning of various problems he would be facing. This raised the debate on whether Lenin could dealRead MoreWorld War Is Responsibility for the Collapse of the Provisional Government in 19171897 Words   |  8 PagesWorld War Is Responsibility for the Collapse of the Provisional Government in 1917 The Provisional Government assumed control of Russia following the abdication of the Tsar Nicholas II. It only had a brief period in power lasting about seven months. Historians have disputed the main cause for its failure, Marxist historians, such as John Reed, have rewarded it to the Bolsheviks effective propaganda machine, whilst more revisionist historians, such as Christopher ReadRead MoreAnimal Farm By George Orwell Essay1430 Words   |  6 Pagesthe novel represent â€Å"the Bolsheviks, who lead the overthrow of the capitalist Russian government only to become new masters in return† (Kollontai 45). So the novel has a deeper meaning and can be considered an allegory for the Bolshevik Revolution of 1917. The Soviet revolution marked the genesis of Bolshevism. The ideology of Bolshevism is represented in the adoption of Animalism in the novel. Orwell uses characters, symbols, events and concepts that refer to the Bolshevik revolution and its aftermathRead MoreStalin vs. Trotsky Essay3293 Words   |  14 Pagescommitted to the unity of theory and practice and bent upon spreading Communism throughout the whole world. While Lenin was alive (at any rate until 1922) both men had a secure place in his favor and therefore in the party as a whole. Since 1917, at least, Trotsky had supported Lenin on the main issues and seemed to have more of his candor and flexibility than Stalin. However, as Lenin sickened and died, the mutual antagonism between Trotsky and Stalin, who had never been compatibleRead MoreLenin13422 Words   |  54 PagesPosition created | Succeeded by | Alexei Rykov | Chairman of the Council of People s Commissars of the Russian SFSR | In office 8 November 1917  Ã¢â‚¬â€œ 21 January 1924 | Preceded by | Position created | Succeeded by | Alexei Rykov | Member of the Politburo | In office 25 March 1919  Ã¢â‚¬â€œ 21 January 1924 | In office 23 October 1917  Ã¢â‚¬â€œ 7 November 1917 | Personal details | Born | Vladimir Ilyich Ulyanov (Ð’Ð »Ã °Ã ´Ã ¸Ã ¼Ã ¸Ã'€ ИÐ »Ã'Å'Ð ¸Ã'‡ Ð £Ã »Ã'Å'Ã' Ã ½Ã ¾Ã ²) (1870-04-22)22 April 1870 Simbirsk, Russian Empire | Died |Read MoreEssay about The Evolution of Democracy in Georgia5043 Words   |  21 PagesThe Georgian people made its choice on 26 May 1918, when it voted for democracy and pluralism in the conditions of a free Georgia. 26 May was destroyed by Bolshevik bayonets, but the idea of freedom and democracy remain undefeated in the Georgian - Statement of the National Democratic Party, 1988.1 In the late 1980s and early 1990s, the Caucasian country of Georgia (map below) was among the vanguard of forces seeking the dissolution of the Soviet Union. It was the only republic to join the BalticRead MoreHistory HL Paper 3 Europe6131 Words   |  25 Pagesunification, †¢ Cavour advocated foreign help, Garibaldi opposed it. The above points should be known. Accept and reward other relevant details. [0 to 7 marks] for general comments or if only one person is addressed. [8 to 10 marks] for sequential narrative accounts of both with limited linkage. [11 to 13 marks] for an attempted comparative structure or excellent linkage. [14 to 16 marks] for accurate knowledge in a comparative framework. [17+ marks] for a perceptive, analytical and balanced comparison. –8–Read MoreWithin the period 1894-2005, Lenin has been the most significant leader of Russia and the USSR. How valid is this statement?3048 Words   |  13 Pageshis revolutionary ideas, such as the implementation of socialist reforms, his New Economic Policy in 1921 and the transformation of the Bolshevik faction to the Communist Part of the Soviet Union leading to a huge Marxist-Leninist movement in the USSR. However, when assessing the ‘significance’ of a leader, it’s crucial that four main themes are taken into account, these being – economics, foreign policy, social change and leadership ability. It can be argued that other leaders of Russia and the USSR

Monday, December 23, 2019

Bonk, By Mary Roach, Is Essentially A Collection Of Stories,

Bonk, by Mary Roach, is essentially a collection of stories, histories, and studies of human sexuality and sex research. Mary Roach talks about the barriers to sex research in the 19th and 20th centuries and the stigma that came along with it. Unfortunately, much of these barriers and stigmatizations still exist, even in a day and age where sex is sold on every street corner through commercial advertisements. It seems that no matter how academic the study, the assumption of the motives behind one researching sex is perversion. Mary Roach, who researches the fascinating avenues of sex, expresses tremendous respect for those brave enough to put their reputations, future, and bank accounts on the line to pioneer the socially risky science of†¦show more content†¦Courage was not optional for the sexologist, it was necessary. No matter how tame the research sounded, it was always pushing the limits on the socially acceptable, and often ignored the limits all together. It is clear to see how social values have influenced research on sexuality in the past. Not only did society dictate what was right and proper for a scientist to study, but it condemned those who sought answers for the â€Å"improper† areas of study to career damnation. Even more discouraging is the way in which modern day society still puts limits on the research done in sexual physiology. In an era so tolerant and open-minded, one would assume that any researcher in honest quest for truth would be welcomed (and funded) with open arms. Unfortunately, this is not the case. In an article titled Long After Kinsey, Only the Brave Study Sex, Benedict Carey describes such limits on a study attempted in 2003, â€Å"In July 2003, for instance, Congress threatened to shut down several highly-regarded sex studies, including one of emotion and arousal, and another of massage parlor workers. And last summer health officials refused to finance a widely anticipated

Sunday, December 15, 2019

Sentence Coherence Free Essays

Coherence means the quality of sticking together. a sentence has coherence when the sentence elements are so arranged as to show their relationship. Clarity in the sentence depends largely on proper word order A. We will write a custom essay sample on Sentence Coherence or any similar topic only for you Order Now Achieving coherence through proper placement of modifiers A modifier is a word, phrase, or clause that describes, strengthens, or clarifies another word (or group of words) in a sentence. When a modifier is placed in its proper position in a sentence, a sense of clarity is established for the reader. Example: Confusion: He barely kicked that ball twenty yards. Repair Work: He kicked that ball barely twenty yards. The issue of the proper placement of â€Å"only† has long been argued among grammarians. Many careful writers will insist that â€Å"only† be placed immediately before the word or phrase it modifies. Thus â€Å"I only gave him three dollars† would be rewritten as â€Å"I gave him only three dollars. † Some grammarians, however, have argued that such precision is not really necessary, that there is no danger of misreading â€Å"I only gave him three dollars† and that â€Å"only† can safely and naturally be placed between the subject and the verb. The argument has been going on for two hundred years. Other examples: (boardwork) 1. Mother loves the bungalow which she inherited from her grandfather. (Spanish- style, maternal) 2. The bride walked down the aisle on the arm of her father. (slowly) A. 1. Avoiding Misplaced modifiers Misplaced modifiers-a word, phrase, or clause that is improperly separated from the word it modifies How to correct a misplaced modifier: Place the modifier close to the word it modifies Error: I brought the dress from that store that I really wanted. Correction: I brought the dress that I really wanted from that store. A. 2. Avoiding Squinting Modifiers Squinting Modifiers -a phrase or clause that seems to modify two words at a time Example: Students who miss classes frequently fail the course. We can’t tell which part of the sentence the word frequently is supposed to modify. Look at these two possible meanings: Students who miss class frequently or frequently fail the course. Correct a squinting modifier error by repositioning the modifier to place it next to the word it modifies. Example 2: Cycling up hills quickly strengthens your quadriceps. (In this example, the word â€Å"quickly† is a squinting modifier. It is not clear whether â€Å"quickly† pertains to â€Å"Cycling up hills† or â€Å"strengthens†. B. Achieving coherence by Avoiding Dangling Modifiers Dangling modifiers- It is a phrase or clause that is not clearly and logically related to the word or words it modifies How to correct a Dangling Modifier 1. Change the main clause of the sentence so that it begins with the word actually mod ified Example 1. Changing the oil every 3,000 miles, the car seemed to run better. Correction: Changing the oil every 3,000 miles, Fred found he could get much better gas mileage. Example 2: To keep the young recruits interested in getting in shape, an exercise program was set up for the summer months. Correction:To keep the young recruits interested in getting in shape, the coaching staff set up an exercise program for the summer months. 2. Change the dangling modifier phrase to a subordinate clause, creating a subject and a verb Example 1: Raised in Nova Scotia, it is natural to miss the smell of the sea. Correction For a person raised in Nova Scotia, it is natural to miss the smell of the sea. The introductory phrase in the above sentence looks as if it is meant to modify a person or persons, but no one is mentioned in the sentence. Such introductory adjective phrases, because of their position, automatically modify the first noun or pronoun that follows the phrase — in this case, â€Å"it. † The connection in this case is illogical because â€Å"it† was not raised in Nova Scotia. You could revise the sentence in a number of ways: In correction: (the phrase functions as an adjective but now automatically modifies â€Å"I,† a logical connection) Example 2: Although nearly finished, we left the play early because we were worried about our sick cat. Correction: Although the play was nearly finished, we left early because we were worried about our sick cat. A dangling modifier can also appear when you place an elliptical clause improperly: Although nearly finished, we left the play early because we were worried about our sick cat. The way this sentence is structured, the clause â€Å"Although nearly finished† illogically modifies â€Å"we,† the pronoun directly following the clause. An easy way to rectify the problem is to re-insert the subject and verb that are understood in the elliptical clause: Although the play was nearly finished, we left early because we were worried about our sick cat. C. Achieving Coherence by Clear Reference of pronouns A pronoun refers to or replaces a noun, a noun phrase, or a pronoun already mentioned. The word the pronoun replaces is known as the pronoun’s antecedent. A pronoun should always refer to a clear and definite antecedent. C. 1. Wrong reference Make sure that a pronoun refers to a specific noun, not a possessive noun or a noun within a prepositional phrase. | Faulty | In George Orwell’s essay â€Å"Shooting an Elephant, † he reports an incident that shows the evil effects of imperialism. [The pronoun he cannot refer to the possessive noun Orwell’s. ] | Revised | In his essay â€Å"Shooting an Elephant,† George Orwell reports an incident that shows the evil effects of imperialism. [The possessive pronoun his can refer to the subject noun Orwell. ]| Avoid using a pronoun such as they or it without an explicit antecedent. | Faulty | When Rivera applied for a resident alien card, they put him through many bureaucratic procedures. [The sentence does not ha ve a clear antecedent for the pronoun they. ] | | Revised | When Rivera applied for a resident alien card, government officials put him through many manybureaucratic procedures. Before government officials issued Rivera a resident alien card, they put him through many bureaucratic procedures. | C. 2 Ambiguous References Your readers should never be left wondering which this, they, or it is being discussed. Faulty | My husband told my father that he should choose the baby’s name. [Does he refer to husband or to father ? ] | Revised | My husband told my father to choose the baby’s name. My husband wanted to choose the baby’s name and told my father so. | Example 2:Ted told Hanz that he was hungry. Ted told Hanz that the former was hungry or Ted told Hanz, † I am hungry. † Example 3: Sylvia told her mother, â€Å"I need a new wardrobe. † Sylvia told her mother that she needed a new wardrobe C. 3. No Reference Examples 1. When we went to the motor vehicle division to register our car, they kept us waiting for nearly an hour. Correction: When we went to the motor vehicle division to register our car, the clerk kept us waiting for nearly an hour. 2. Elizabeth’s mother and father are both pilots; however, Elizabeth is not interested in it. Correction: Elizabeth’s mother and father are both pilots; however, Elizabeth is not interested in flying. 3. It says in the recipe that one must use butter, not margarine. Correction: According to the recipe, one must use butter, not margarine. 4. We prefer the kind of gas stations where hot food is sold. Correction: We prefer the kind of gas stations where they sell hot food. 5, Tammy applied for a scholarship, but her advisor told her that her parents make too much money. Correction: Tammy applied for a scholarship, but they told her that her parents made too much money. How to cite Sentence Coherence, Papers

Friday, December 6, 2019

Financial Statements and Positive Accounting Theory

Question: Discuss about the Financial Statements and Positive Accounting Theory. Answer: Introduction Positive accounting research is a type of research that aims at shifting of the normal paradigm of dogmatic thinking. The critique aims to identify whether positive accounting research is the real thing and if so what can be done to improve it (Mouck, 1990). Watts and Zimmerman advocated the positive accounting research theory in 1978.The positive theory uses the technique of observation to base its argument as opposed to the normative theory that applies formulas. Positive accounting focuses on the actual real world transactions as well as events and tries to examine and understand how the events are accounted (Staff, 2016). The examination of the accounting methods reveal the economic consequences that might arise from using such accounting decisions, to determine measures for accounting future events. On the other hand, normative theory relies on deductions based on formulas that have been in existence. For this, reason the paper compares the old paradigm to several believes that hindered the discovery of new knowledge. On this paper, the report structure will be applied, as it is more understandable (Mehta, 2016). Is the positive accounting research approach the best? Is the research having obstacles in its adoption in various fields? What are some of the shortcomings experienced during its application? What are some of the improvement needed to perfect the positive accounting research? On the introduction part, the author highlights that the review of the theory is to expose the serious deficiencies in a way in which performance of positive accounting research practice takes place leading to the non-meaningful contribution to the wider project. The author has gone ahead to elaborate on the hypothesis by examining some recent papers. The first paper, the scientists research project, focuses on how individuals hold beliefs so close that they rarely acknowledge new ways and findings. The author continues to acknowledge the perception of sophists views urging that in order to incorporate positive accounting research, one should stop believing in normative accounting theory. This shows that the author tries to identify preconceived beliefs as one of the obstacles facing the adoption of positive accounting theory (Watts Zimmerman, 1986). The second paper, examples of positive research in accounting, the author portrays the broadness of positive accounting research and even highlight examples that are included in that type of research. Some of the examples include how managers perform evaluation systems with discretion, the different ways of presentation of accounts information affect the users ability to absorb and finally how audit experts make their judgment. The paper shows that while using the positive accounting approach there is a shortcoming as the broadness of the concept has various areas that may lead to misinterpretation (Wolk, 2009). The third paper, scientific ontology and epistemology, highlights that not all researches are positive accounting research, there is also interpretive research, which mainly answers the open-ended questions. This paper shows that the positive accounting research cannot work on its own and requires support from other research methods. To conduct a successful positive accounting research the author has highlighted three requirements as follows; the use variable models that are stringently tested the application of an analytic modeling and a shift of focus on measurement rather than testing. All the research questions formulated above lead to the issue addressed in the paper with most of them stemming from the literature review (Staff, 2016). Theoretical framework The author of the paper has adequately included materials from other sources in the way of reviewing them; disciplined framework mainly incorporates the work of others in a paper in order to lead the research in a way that it seeks to come up with a much better findings than previous researches. The frame on this paper is elaborating on why positive accounting research fails to capture the attention of its users. Moreover, the author addresses the broadness of the theory as well as the inefficiencies brought about by the broadness (Milne, 2002). The author has also reviewed the concept of the disciplinary matrix by (Kuhn, 1970) that suggests that positive research is a paradigm applied to solving accepted puzzles in social groups, regardless the social or intellectual reward that comes about from solving such a puzzle. The author goes ahead to cite ( Lee , 1997) who talks about the self-replicating elite and how there is no hope of the adoption of the new effective paradigm. This ded ucts the hypothesis of what is hindering the adoption of positive accounting research. To emphasize on this point the author has cited the well-known story of (Hannam, 2009). Hannam wrote about the theologians that refused to look through Galileos telescope as they thought it would show what is already known from the church doctrine or show something contrary to the teachings, as it had been corrupt by the devil. The papers theoretical framework has given the hypothesis concerning the positive accounting research, elaborated on the hypotheses and provided falsification and hypothesis testing. Moreover, the paper has addressed the requirements for a positive research program to ensure a successful positive accounting research process. (Hannam, 2009) Goes ahead to evaluate the hypothesis through various ways such as; Proper criterion To gather, reliable data a researcher should observe carefully and develop preliminary ideas. The idea will lead to the development of the formal theory that is in line with predictions that rely on the current empirical evidence. The predictions are then tested against new observations in cases where new and old theories conflict Falsification of the theory A theory may fail to answer the question, as other factors might be involved in the situation. The author cites the spacecraft lower speed that might be attributed to a gas leak, measurement error, outside forces pulling spacecraft or the whole theory might relatively be wrong. Qualitative positive research The aim of the qualitative positive research is to gather data to help in the preliminary understanding of the situation and what kind of questions should be developed. The logic and weakness of statistical hypothesis In general, there is a technical difficulty with the testing of hypothesis. The distribution of test statistics subjects to null hypothesis as it depends on auxiliary options. The effect of positive research program The author writes that hypothesis testing as commonly applied in positive accounting research provide weak evidence in support of the particular alternative hypothesis. Due to this, the writer suggests that much of what is claimed to be established might not be true. Regardless of all these shortcomings, the author has acknowledged that positive accounting research contributes to a wider scientific endeavor aiming to understand the human behavior and the complex setting of organizations in which decisions are highly dependent on specialized information as well as the control systems. Finally, in the conclusion part suggested the various ways in which the research requires adjustments for further improvement of results. The author ensures that all the suggestions are set at the end of the document to clearly help the readers understand the information on the paper before the final solution is presented. Significance and limitations of the article The paper written on positive accounting research is one of the papers whos information ought not to be kept on shelves to collect dust, but rather be keenly addressed as it has unearthed the dogmas that human beings seem to perceive hence limiting change. The theory purported by the paper is far much better as it involves observation of the real world, compared to the normative accounting that bases its findings on set policies (Melis, 2007). The timing of the paper is at its best, as most of the researchers need to incorporate various new ways of researching to come up with conclusive deductions, not as before where researches limited their areas of implementation like the sophist who were ignorant and the information they knew they kept it to themselves. On the other hand, positive accounting research has quit a number of limitations that make it less effective during its application. Some of the limitations include the broad concept that the specific theory e.g. how auditors make decisions, how they determine the fee and how managers justify their decisions. Another limitation is the fact that positive research on its own cannot deliver conclusive results and therefore require support from interpretive research to answer the open-end questions. The articles theoretical model so far it is not the best, and there is the need for a model that is highly specified (Kaplan Ruland, 1991). Conclusion The author has adequately criticized the positive research and highlighted all the various areas that the research fails to address Furthermore he has portrayed the dogmas exhibited by humans in the adoption of new ways. According to the author, positive accounting research is the much superior research compared to normative accounting research. Though positive research has not been widely embraced, there is still hope. To catalyze the adoption of this kind of a research, there is the need for few adjustments that will enable the research to be efficient. Some of the adjustments include; There is a need to provide better measurement methods to test the theoretical framework. This is because most researchers are mainly focused on other parameters and simply reduce the framework testing into mere statements. There ought to be a Shift of focus away from testing of the hypothesis and towards the estimation of parameters. For this reason, concepts require being operationalized with at most caution by use of proxies for other interesting concepts. Once a reliable way is established, it should be set as a benchmark for future researches and no need of coming up with new measurements for each study. Data archives of measurement to be provided for important concepts that have been made to test particular theories as well as contribute to the archive. The need for an archive is to ensure that careful measurements made by researchers get acknowledged as part of the discipline activity .These measurements prove worthy for future researches as well as b becomes a resource. Finally, there is a need for conducting numerous researches to validate the findings and hence come up with conclusive results. The replication of researches enables the validation of hypothesis testing hence confirming the accuracy of the measurement. Moreover, a test requires being carried out aiming to compare the theoretical framework against other studies to determine the reliability of the theoretical framework. References Avel, D. (2014). Positive accounting theory: theoretical and critical perspectives.International Journal of Critical Accounting, 6(4), p.396. BOLAND, L. and GORDON, I. (1992). Criticizing positive accounting theory.Contemporary Accounting Research, 9(1), pp.142-170. CHAMBERS, R. (1993). Positive Accounting Theory and the PA Cult.Abacus, 29(1), pp.1-26. Cheng, R. (1988).Toward a positive theory of state government accounting disclosure. 1st ed. [Philadelphia, Pa.]: [publisher not identified]. Collin, S., Tagesson, T., Andersson, A., Cato, J. and Hansson, K. (2009). Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories.Critical Perspectives on Accounting, 20(2), pp.141-174. Deegan, C. (2009).Financial accounting theory. 1st ed. North Ryde, N.S.W.: McGraw-Hill. Dhaliwal, D. and Schepanski, A. (1984). On the use of positive economic theory to explain the choice of accounting methods to financial accounting students.Journal of Accounting Education, 2(2), pp.89-96. Dye, R. and Sridhar, S. (2008). A positive theory of flexibility in accounting standards.Journal of Accounting and Economics, 46(2-3), pp.312-333. Kaplan, S. and Ruland, R. (1991). Positive theory, rationality and accounting regulation.Critical Perspectives on Accounting, 2(4), pp.361-374. Melis, A. (2007). Financial Statements and Positive Accounting Theory: The Early Contribution of Aldo Amaduzzi.Accounting, Business Financial History, 17(1), pp.53-62. Milne, M. (2002). Positive accounting theory, political costs And social disclosure analyses: a critical look.Critical Perspectives on Accounting, 13(3), pp.369-395. Mouck, T. (1990). Positive Accounting Theory as a Lakatosian Research Programme.Accounting and Business Research, 20(79), pp.231-239. Ram Sharan Mehta, P. (2016).Conceptual and theoretical framework. [online] Slideshare.net. Available at: https://www.slideshare.net/rsmehta/conceptual-and-theoretical-framework [Accessed 16 Dec. 2016]. Richardson, G. and O'Malley, P. (1995).Ethics and positive accounting theory. 1st ed. Waterloo, ON: Centre for Accounting Ethics, School of Accountancy, University of Waterloo. Thornton, J. (2003). User Primacy, Positive Accounting Theory, and Nonaudit Services: Evidence from the SEC's Independence Hearings.Accounting and the Public Interest, 3(1), pp.36-57. Watts, R. and Zimmerman, J. (1986).Positive accounting theory. 1st ed. Englewood Cliffs, N.J.: Prentice-Hall. Staff, M. (2016).What Are the Differences Between Positive and Normative Accounting? -- The Motley Fool. [online] The Motley Fool. Available at: https://www.fool.com/knowledge-center/differences-between-positive-normative-accounting.aspx [Accessed 15 Dec. 2016].