Rel321 Asu - 1103 Words

REL321 25 March 2012 First Portfolio Essay Assignment Hey Diana, I am writing this letter today with hopes to inform you about a religions course I am taking. I know you are a history guy so I thought it would be interesting to write about the religious history of America. The United States happens to be one of very few major nations in history to be founded and established on principles of separation of church and state. This book I am reading, â€Å"The Religious History of America†, by Edwin Gaustad and Leigh Schmidt, gives a great overview of the different strand of religious development in the United States. They are divided into four fundamental time periods: the Colonial times; the Revolutionary War to the Civil War; Post Civil War to†¦show more content†¦The Europeans settlers justified the killings and forceful taking of the Natives land by saying that their Christian was calling to claim the land and that the Native Americans didn’t have right over the land just because they saw it first. Many Natives di ed because Christianity labeled Native Americans as idolaters, therefore worthy of slaughter. Native Americans were mistreated throughout history. For example, the arrival of Spaniards on the island of Hispaniola can be described as a catastrophic event. Native Americans considered the Spaniards angels and even conformed to their Christian beliefs, but the Spaniards showed no mercy to them. Natives were slaughtered and enslaved by the European settlers, with one word in mind, wealth. The founding fathers of our country were bright, respected, and religious gentlemen. A bill was drafted in the early months of the year 1777 by Thomas Jefferson. â€Å"The purpose of this bill was to establish religious freedom seeking to prevent anyone from being compelled to frequent or support any religious Worship place or Ministry or having their religious actions or inactions affect their civil capacities. This broadside of the proposed bill, printed in Williamsburg, is the earliest known printed text of Jeffersons proposed law. Virginia did not adopt the Act for Establishing Religious Freedom until January 16, 1786, when Jefferson was United States minister to France† (Library

Wireless Communication A First Decade Of The 20th Century

Telecommunication occurs when the exchange of information between two or more entities (communication) includes the use of technology. Communication technology uses channels to transmit information (as electrical signals), either over a physical medium (such as signal cables), or in the form of electromagnetic waves.[1][2][3][4][5][6] The word is often used in its plural form, telecommunications, because it involves many different technologies. Early means of communicating over a distance included visual signals, such as beacons, smoke signals, semaphore telegraphs, signal flags, and optical heliographs.[7] Other examples of pre-modern long-distance communication included audio messages such as coded drumbeats, lung-blown horns, and loud whistles. Modern technologies for long-distance communication usually involve electrical and electromagnetic technologies, such as telegraph, telephone, and teleprinter, networks, radio, microwave transmission, fiber optics, and communications satellites. A revolution in wireless communication began in the first decade of the 20th century with the pioneering developments in radio communications by Guglielmo Marconi, who won the Nobel Prize in Physics in 1909. Other highly notable pioneering inventors and developers in the field of electrical and electronic telecommunications include Charles Wheatstone and Samuel Morse (telegraph), Alexander Graham Bell (telephone), Edwin Armstrong, and Lee de Forest (radio), as well as John Logie Baird andShow MoreRelatedBook Review of From the Tropics to the Arctic756 Words   |  3 Pagesin which the Signal Corps would step up to become a driving force in what would become a first-rate global military organization. The evolution of the field of communications cannot be separated from the evolution of the Army Signal Corps. In May, 1892, for instance, the Signal Corps constructed a field telegraph line, a new event for the U.S. even though European armies had used the technology for decades. This was followed by a number of technological changes that required more funding, more attentionRead Morehow radio has changed926 Words   |  4 Pagesbeen existing since the 20th century; it has a great significance to every one of us, especially when it comes to entertainment. Through the years, we depend on the radio when traveling or relaxing at home, it is where we listen to music, news or even soap operas. Well the sound quality has increased dramatically. So has the amount of stations. When radio was first invented there was only something on the air for a few hours a day, now radio is 24/7. Also, when radio was first invented, there was noRead MoreBiography of Hedy Lamarr1684 Words   |  7 Pages became the first step of the technology she invent in the future. Also, I am surprised on how can she become a great inventor when she was also a famous movie star in Hollywood, actually I believe she is a kind woman, because she is trying to help the Allied to escape the attack of the German submarines. According to an article â€Å"Australia: Nineteenth and Twentieth Century’s† which mainly discussed about how were some Jewish women succeed in Austria from the 19th century to 20th century. Almost JewsRead MoreDo Mergers Add Value to Business1527 Words   |  7 Pagessince many decades and the rulers of economy it became a concern for them for how to survive? Here in cropped up the Idea of MERGERS. Well, whether a Merger adds value to business cannot be answered in a yes or a No. This depends on what kind of a Merger that is. The following essay will comprise of some successes as well as mergers which haven’t succeeded. Their reasons and analysis The First ever merger possibly happened in USA . Here’s a List of the First few Mergers. First Period 1893-1904-ThisRead MorePersonal Reflection IIi : Concluding Assessment1401 Words   |  6 Pagessmooth sailing nor easy, my summer with this film PR company has definitely peaked my interest in venturing further into the film PR industry. In my future endeavors, I hope to be working for the studios such as Lionsgate, Paramount Pictures or FOX 20th Century to get a feel of what goes into making a movie successful on within distribution and production studios. Critical Analysis Question 1. Effects of Physical Space Situated in a loft, the company’s open space creates a space that simultaneouslyRead MoreNikola Tesla Essay1096 Words   |  5 Pagesdevices we use today, but is also credited with astonishing, sometimes world transforming that are even amazing by today’s standards. Nikola Tesla (born 10 July 1856 Smiljan, Austrian Empire) a Serbian-American inventor and electrical engineer was the first person to prove and perfect the efficiency of AC (Alternating Current). Nikola Tesla had quite an interesting childhood. As a child his mother would make him do daily exercises to strengthen his mental capabilities. These included repeating long sentencesRead MoreEssay on Effects of Mass Media on Society1650 Words   |  7 Pagesalmost everything they can do with the computer. Nowaday, people are living in a world ‘saturated by media sounds and images.’ (McQuail, 2008, p.456) In this essay, a general introduction of social change and media influence will be discussed in the first section. The second section will introduce Golding’s four concepts of news media and their effects. The media effect in political area, such as propaganda will be examined in the third section. Next, the methodological research of media violence andRead MoreWireless Communications, Wireless, And Mobile Data Services Essay2696 Words   |  11 PagesWireless communication has emerged as its own discipline over the past decades.From cellular voice telephony to wireless internet and data services,data service has profoundly impacted our lifestyle.After a decade of exponential growth today wireless network is one of the largest industry in the world. At the time of wirtting this close to 1 billoin people subscribe to cellular service,close to 200 billion gsm short message is exchanged every year.In response to this growth, a number of universitiesRead MoreThe Development Of A Long Evolution1589 Words   |  7 Pagesspatial variability. Current transportation systems and thus are adopting the product of a long evolution was marked by periods of rapid changes in the new transportation technologies. After the Industrial Revolution in the 19th century, the mechanization of transport systems with the development of the steam engine technology allows setting of services networks areas. [11] Iraq is bordered by 6 countries, Iran in the East, and Turkey to the North, Syria and Jordan to the West, and Saudi ArabiaRead More Major Discoveries in Electrical Communication in the 1800’s 2476 Words   |  10 Pages The nineteenth century was a very prolific era of discovery in electrical knowledge and technologies that laid the foundation for modern electrical communication. During this period of time the foundations of modern electrically based technologies were discovered. The nineteenth century began with a debate between Luigi Galvani, and Alessandro Volta regarding the source of electricity in Galvani’s famous frog experiment. These debates lead to the invention of the battery by Volta, and the invention

Issue in Accounting Theory

Question: What is the Issue in Accounting Theory ? Answer : Introduction This essay aims to provide a critical analysis of the article Half a defence of Positive Accounting Research by the author Dunmore. The essay analyses the strengths and weakness of the article that intends to examine the contribution of positive accounting theory in broader research program. The article is about examining the significance of positive accounting approach in the field of accounting. It tends to highlight the deficiencies in the positive accounting approach and thus proposes the use of better theoretical concepts in accounting research. The main argument presented in the research paper is whether positive accounting theory is effective in achieving scientific objectives of accounting research (Dunmore, 2009). The critical analysis of the article in the essay is conducted by summarising its main points, identifying research questions, discussing its theoretical framework and discussing its significance and limitations to be used in future researches. Summary of Article The research article aims to provide an in-depth understanding of the positive approach used in broader accounting research program. The main ideas presented by the author in the research article are centred about depicting the importance and weaknesses of the positive accounting theory. The theory was developed by Watts and Zimmerman in the year 1970 and it was based on natural science phenomena. The theory was based on natural science phenomena and thus was considered to be largely effective in achieving the scientific objectives of accounting research (Dunmore, 2009). Accounting researches mainly involves practical testing of accounting predictions and therefore requires implementation of theoretical framework based on scientific phenomena. As such positive accounting theory was believed to be largely useful to be used in accounting researches in comparison to normative accounting theory (Ghnabari et al., 2016). Normative accounting theory was based mainly on theoretical principle of accounting and has no practical orientation. On the other hand, positive accounting theory is developed on the basis of scientific principle and thus was considered to be useful in achieving practical outcomes of accounting research (Chatfield and Vangermeersch, 2014). The article, in this context, has examined the contribution of positive accounting theory in the accounting field. The article has illustrated the weaknesses of positive accounting theory and thus has proposed the adoption of better theoretical approaches in accounting research (Wickramasinghe and Alawattage, 2012). The literature review section of the article has presented the views and opinions of different authors on the use of positive accounting theory in accounting research programs. The research article has emphasised about the limitations of positive accounting theory in attaining the practical outcomes of accounting research. Thus, the ar ticle provides a solid base for future researches about analyzing and examining the usefulness of positive approach in accounting researches (Dunmore, 2009). Research Question The research questions of the article have been identified through critical examination of the literature review section. The literature review of the article is centred about analyzing the importance and weaknesses of positive accounting theory in the field of accounting. The article intends to provide an answer to the following question as analysed from its literature review Does positive accounting theory can be applied in achieving scientific objectives of accounting research.? (Dunmore, 2009). In addition to this, the research study also seeks to address the following sub-research questions: What is the importance and weakness of positive accounting theory in the field of accounting research? What are the main advantages of positive accounting research in comparison to other theoretical model used in accounting researches? Does there exist a need for the adoption of better theoretical model in accounting research as compared to positive accounting theory? Theoretical Framework The theoretical framework of the research article originated from the literature review section. The views and opinions of different authors about the research topic are presented within the literature review that develops the theoretical framework of the research article. The theoretical arguments of various authors emphasises on the weakness of positive accounting they that makes it relatively incapable to attain successfully the practical outcomes of accounting research. Watts and Zimmerman developed positive accounting theory and claimed it to be largely useful in testing the accounting predictions developed in accounting researches. This was due to the development of the theory on the basis of scientific phenomena as comparison to other theoretical models use in accounting that is based on theoretical principles (Rhonheimer, 2000). Watts and Zimmerman have claimed that the theory of positive accounting is based on explaining the cause and effects relationships that is essential for carrying out accounting researches. However, different authors in the research article have proposed that positive accounting theory is mainly based on value judgement. Thus, the theory seems to be inappropriate for achieving the practical outcomes of the accounting research (Burns and Needles, 2014). The different authors in the literature review section of the research article have proposed that although positive accounting theory have enhanced the understanding of various accounting phenomena but it is not useful in testing of accounting predictions (Dunmore, 2009). The main contribution in highlighting the deficiency of psoitiev accounting theory comes from Poppers falsification criterion. The author has proposed that the development of scientific accounting theory is based on sequence of steps that forms the basis for its acceptance or rejection. The theories developed are accepted a scientific theories if they meet the requirements as stated by Popper. The first step in the falsification criterion of Popper is observing and examining the preliminary ideas proposed from the theory. This is followed by testing the observations for analysing their scientific basis. The quantitative testing of predictions is essential for achieving reliable empirical evidences. The predictions tested need to be quantitative in nature as they are more susceptible to falsification. This is followed by testing the predictions of the new theory against the outcome achieved from previously established theories. Thus, the new theory developed is accepted as scientific if it meets all of the above stated criterias. The theory of positive accounting need also to be analysed and examined on the basis of all the above stated requirements to be accepted a scientific. The various authors have questioned on the acceptance of positive accounting theory on scientific basis as it is based mainly on value judgment (Deegan, 2014). The theory is mainly said to be based on rhetorical approaches and therefore its utilisation in achieving practical outcomes of accounting research is put under debate (Bazrafshan and Talebina, 2016). The author through the present article has proposed that better and improved theoretical models need to be used in accounting research programs. The field of accounting has largely been evolved since past few years and therefore the theory of positive accounting presently is not found to be suitable in achieving its outcomes. The theory should be used in combination of other theoretical approach for effectively meeting the practical b ased outcomes of accounting research (Dunmore, 2009). The accounting researches are mainly carried for proposing the selection of an accurate accounting method in order to resolve a complex accounting issue. The management of large and complex business organisations usually conducts accounting research for selection of a particular accounting method to resolve an accounting problem. Thus, accurate selection of accounting method is essential for enhancing the performance of business organisations. The accounting researches mainly involve practical testing of accounting predications for selection of an appropriate accounting solution (Kabir, 2007). The theory of positive accounting thus seems to be inappropriate in carrying out practical testing of accounting predictions. Therefore, it is highly essential for researchers to use better and improved theoretical models in field of accounting that can effectively carry out practical testing of accounting predictions. Thus, the overall theoretical framework of the research article has identifi ed and analysed the deficiencies of positive accounting theory to be used in broader research program (Dunmore, 2009). Significance and Limitations of the Article The research conducted in the present article hold high significance in the domain of accounting. It will provide valuable insight to the future researchers about the influence of positive accounting theory in accounting researches. The future researches can carry out an in-depth analysis about the main deficiencies in positive accounting theory. It will also be helpful for future researchers to understand the nature of theoretical models that should be used in accounting researches. The theory of positive accounting has been used in accounting researches since a long period of time. The present research study, in this regard, has undertaken an important analysis to identify the deficiencies of this theory. This will improve the scope of accounting and also enhance the quality of accounting research in future context. The development of better theoretical approaches to be used in accounting researches will help in improving the business performance of organisations. The resolving of critical accounting problem through the use of better theoretical approaches in accounting will help business organisations to improve their financial performance. Thus, the research study is highly significant and important for development of accounting field (Dunmore, 2009). However, there are few limitations of the research article as identified during its critical analysis. The main limitation of the research article is that the analysis carried out is lengthy and complex. The research study has mainly incorporated the use of qualitative data in proposing theoretical conclusions. However, the overall qualitative analysis carried out in the research article is very lengthy and therefore can cause the lack of interest in readers. The readers might lose their interest as the analysis presented is not attractive for achieving the attention of the readers. The research should have involved quantitative analysis in addition to qualitative analysis for demonstrating empirical evidences against the theoretical conclusions proposed. The lack of practical evidences in support of theoretical conclusions also proves to be a major limitation of the research article. This has impacted the credibility and validity of the research study to be used by future researcher s. The theoretical findings of the research study in absece of practical evidences do not seem to be reliable to be used in future research study. The future researchers need to practically test the theoretical findings proposed by the author though the research article before their use in any research study. The theoretical findings proposed are based mainly on the views and opinions of different authors and there is no incorporation of primary data that involves providing practical evidences in support of theoretical findings. As such, the personal contribution of author towards the research topic is not much as he has only emphasised on the views and opinions of other authors. Thus, these all are the limitations of the research article that might impact its credibility to be used in future research context (Dunmore, 2009). Conclusion The research article has effectively presented the deficiencies of positive accounting theory. The author has drawn the attention of accounting researchers towards use of better theoretical models for enhancing the scope of accounting research. The argument presented by the author in the research article has been analysed and examined on the perspectives of views obtained from different authors. However, the major limitation of the research study is that it is based mainly on qualitative analysis. The lack of empirical evidences in support of theoretical findings might impact its validity to be used in future researches to be held in this context. Apart from the above limitation, the research article holds high significance in contributing to the development of accounting researches. The development of better theoretical models as compared to positive accounting theory for conducting accounting research would prove o be highly beneficial in resolving accounting problems faced by busi nesses to large extent. References Bazrafshan, M. and Talebina, G. 2016. Challenges Positive Accounting Theory. International Journal of Basic Sciences Applied Research 5 (2), pp. 119-122. 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. Deegan, C. 2014. Financial Accounting Theory. McGraw-Hill Education Australia. Dunmore, P.V. 2009. Half a Defence of Positive Accounting Research. 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. Rhonheimer, M. 2000. Natural Law and Practical Reason: A Thomist View of Moral Autonomy. Fordham Univ Press. Wickramasinghe, D. and Alawattage, C. 2012. Management Accounting Change: Approaches and Perspectives. Routledge.