Wednesday, September 2, 2020

Business Writing Shareholders and Investors

Question: Talk about theBusiness Writing for Shareholders and Investors. Answer: Presentation: Each human has a social obligation towards it is the earth. Essentially, corporate social obligation implies the normal and social duty that any corporate society ought to have. CSR is a solid procedure of association with their business activity, with their own workers, investors, financial specialists, clients, nearby networks, and government. The primary point of CSR is the way to illuminate the social and natural issues that are looking by the vast majority of the corporate society and to make the earth reasonable identified with all individuals of the organization. Time is cash for each corporate segment. In any case, if nature is wiped out, there is no importance to invest more energy for improvement and benefit. The notoriety is a significant property for a corporate segment to pull in investors and clients however the notoriety relies upon their procedure of work as well as on CSR. The representatives are the principle property of any corporate divisions to give them appropriate sound condition. CSR intends to take social and ecological duty of the companys impact on the earth and social prosperity. To concentrate on some eco-issues like environmental change, improve the nature of the life of the individuals in neighborhood networks, giving cash to a decent purpose are likewise properties of CSR (Phillips and Freeman 2010). Representatives consistently need to be associated with that corporate segment that gives them the great condition and by which they can feel glad to be associated. Solid record of CSR causes the organization to interface with more clients. In the event that clients like the organization, at that point they will want to purchase an ever increasing number of results of that organization (Gill 2012). CSR likewise gives corporate parts a decent promotion stage. By CSR program an organization can diminish their complete expense of interest in various plots. By overseeing possible hazard and the liabilities, reusing wastage item, less interest in the commercial, one organization can decrease their expense (Kwang-Seok Lee and Jonghak Weon 2011). Favorable position: Presently an all day's organizations should mindful of the law of condition. So they should deal with the issues that are unsafe to condition. Any organization makes a move to diminish natural issues and they need to think how to get more advantage without influencing the earth. Reusing of waste item is the best approach to do as such (Dudov 2013). A business organization that makes over the top clamor vibration consistently impacts its workers and the encompassing network. So by lessening commotion both the representatives and the encompassing people groups get help and can give more consideration to the work. By creating CSR program more individuals, investors, clients and workers will know about the organization's picture. The perfect picture will assist the organization with attracting more financial specialists, more clients, and great workers. So the expense of customary publicizing will chop down (Hunnicutt 2009). The expense to discover best representatives will be decreased. Speculators will be consequently pulled in so no more crusades are required. Representatives consistently need to be associated with such an organization by which they can feel pleased and which help them to work in a decent domain. So the inspirational mentality encourages the organization to give more consideration to work. Clients like to see the organizations identified with taking part in some foundation work and some social government assistance program (Heemsker, 2007). Be that as it may, it doesn't show moment result however makes a decent picture to drive the individuals to consider the organization. Detriment: The significant detriment of CSR is that occasionally it impacts on both expense and items. It is very outlandish for a private venture organization to dispense a store for CSR program. By CSR program organization needs to utilize most manages a decent assembling machine which not destructive to the earth so it cost more than unsafe one (Corporate Social Responsibility 2016). To utilize common sources is eco-accommodating yet it needs a one-time speculation which isn't generally feasible for all sort of organizations. The objective of any corporate segment is to get the advantages high. So the official chief who is locked in manage benefits is consistently not equipped for doing as such. In view of having some social obligations and because of natural issues here and there official need to make the arrangement in the low advantage that is impact their business strategy. Some of the time such like administrators and chief lose their employment. Timing is likewise a major issue (Basu and Basu 2011). At the point when a companys budgetary condition is low and speculation strategy is close going to an end then it is absurd to expect to keep up all the CSR program of past. So when they will lessen the timetable of CSR program, it will impact in both the clients and financial specialists mind. End: As of late individuals are progressively cognizant about nature. So CSR in the most significant in the corporate world to make a perfect picture about the earth in individuals mind. CSR is such similar to a program that encourages both the organization to make their notoriety and nature keep balance. The fundamental motivation behind this article is to mindful the corporate society about the need of CSR program. Numerous organizations befuddled to choose what step ought to take for social obligations without influencing their advantages. CSR program is the catchphrase to get notoriety and advantages for some organization however some little organizations are an excessive amount of stressed over this issue as well. CSR program causes organizations to make a spotless picture, assists with getting progressively dynamic representatives, enormous speculators. In any case, some little organization can't manage the cost of the store to run CSR program. The principle objective of any organization is to get powerful laborers and laborers likewise need an organization with a decent notoriety and condition. So if an organization concentrate more to keep the workplace great naturally the issue will be illuminated. Financial specialists and clients likewise look for a very much rumored organization which is occupied with some social exercises and which additionally care about the earth and encompassing network. CSR is the way to progress to accomplish every above need. Be that as it may, it is a major issue too for little organizations because of inadequate reserve. So they can fathom these issues with no costing by conveying and talking with some online life and some huge corporate segments. References Basu, D. what's more, Basu, G. (2011). Corporate Social Responsibility Program of Pepsico India:A Unique Agro-Based Csr Model.Acta Hortic., (895), pp.45-49. Corporate Social Responsibility. (2016).IJSR, 5(1), pp.1829-1831. Dudov, I. (2013). Social Investment as a New Paradigm of Social Policy.Danube, 4(3). Gill, F. (2012). Rehearsing natural duty: neighborhood and worldwide dimensions.Social Responsibility Journal, 8(1), pp.21-32. Heemskerk, E. (2007).Decline of the corporate network. Amsterdam: Amsterdam University Press. Hunnicutt, S. (2009).Corporate social obligation. Detroit, MI: Greenhaven Press. Kwang-Seok Lee, and Jonghak Weon, (2011). A Study on Welfare Contradiction (Welfare Paradox): Centered on the Project Hope (an open work program).socialwelfarepolicy, 38(4), pp.55-81. Phillips, R. what's more, Freeman, R. (2010).Stakeholders. Cheltenham: Edward Elgar.

Saturday, August 22, 2020

Theoretical approach Essay Example for Free

Hypothetical methodology Essay The utilization of a hypothetical way to deal with clarify a wonder in the general public isn't phenomenal. For this research project the essayist is required to utilize five hypotheses to respond to five good inquiries given. One the hypothesis is distributive equity. This hypothesis has to do with equity in the distribution of products in the general public. It targets decreasing imbalances that happen unexpectedly and it is guided by a few elements. The measure of merchandise to be disseminated, how they will be utilized and how they will be partitioned which generally implies it manages guaranteeing the results and the outcomes of the designation of products in the public arena are simply. The other hypothesis that will be applied in this research project is the ethical rights hypothesis which involves the rights held by designers of copyrighted materials, the option to distribute a book with a nom de plume different rights. These rights are not tied down exclusively on law or people’s customs or convictions they are simply regular rights. The goodness of morals is a methodology that centers around a good agent’s character however less on the principles or the results. An activity is in this way right or wrong because of what a character doesn't in light of the results of their activities. Utilizing this hypothesis an individual will have the option to perceive whether the meaning of what is considered ‘green’ ought to be normalized. Different hypotheses that will be utilized to take a gander at the Moral Issue Questions top to bottom are the utilitarianism and the morals of care speculations. Utilitarian methodology advocates for the activity that carries the most joy to the individuals. The result of an activity in this way turns out to be significant since the outcomes are estimated by taking a gander at the degrees of fulfillment or disappointment in the overall population. The morals of care hypothesis then again is a methodology that sees activity being either right or wrong. This hypothesis advocates for the interests of the individuals who are defenseless against warrant unique thought and these individuals ought to be secured structure hurt. These five methodologies will be utilized to take a gander at the ethical issues that the situations introduced present and the most appropriate response to the MIQ dependent on those hypotheses. Distributive Justice MIQ. Who ought to direct corporate pay? Characterizing inordinate compensation Investment consultants have been known to cheat their customers for the administrations rendered. For this situation Oakmark group of shared assets are asserting that the director of assets from Harris Associates charged the family twofold the sums charged for similar administrations stretched out to different customers along these lines abusing their trustee obligation (Barnes Mufson 2009). The family needs the court to decide whether they have a legitimate case and the amount Harris partners should pay as remuneration. The case makes numerous quandaries and has heap consequencies not simply on the U. S. Incomparable court yet additionally on the political field too. The common finances field being as serious as it is the Harris Associates feel shared supports speculators are allowed to scout the market and get the best counsel for their requirements. Likewise, the way that they figured out how to develop the Oaks Family account as broad as they did implies they have carried out their responsibility. In spite of the Harris Associate safeguarding their activities, the Founder of Vanguard Group and an extremely persuasive figure in the shared subsidizes industry feels that what Harris Associates did was an immediate infringement of the trustee obligation and the courts ought to authorize this obligation on speculation consultants (Barnes Mufson 2009). As per distributive equity hypothesis the courts ought to manage the corporate remuneration. Leaving the choice to the venture counsels will spread the shameful acts considerably further. Harris Associates were not simply in charging the Oak Family twofold the sum charged different organizations for the equivalent or much lesser administrations rendered. Hence the court ought to guarantee that the Oak’s get equity and are completely redressed. This is on the grounds that as the common finances industry develops most venture counsels are adjusting their loyalties to suit themselves and the legislature should step in and ensure the privileges of the financial specialists. Moral Rights MIQ. Should the administration punish Bank of America for tolerating rescue cash just to repay it in front of plan for request to pull in CEO with worthwhile compensation and advantages? The Federal Government gives enterprises bailouts with a few conditions which are fundamentally to do with the control and powerful running of the a bailout recipient. The Bank of America in the wake of profiting by the administration bailout is thinking that its difficult running its activities with the obstruction of the legislature. In this way it has chosen to reimburse the citizen help stretched out by the administration during the monetary emergency before the installment time frames is over to free itself of any immediate government impedance. Being liberated from government obligation the organization will at that point be in a situation to draw in a Chief Executive Officer after the present boss resigns since as things stand now most are avoiding working in the enterprise because of the current government obstruction (Appelbaum 2009). As per Appelbaum (2009) the legislature won't acknowledge the reimbursement until the Bank can find out it is in sound financial wellbeing and has balanced out. The bailout was because of a poor development choice made by the then Chief Executive. The genuinely necessary bailout came however left the bank under the benevolence of the legislature. This administration contribution has truly influenced the quest for another Chief since it has expanded the investigation of the banks exercises and now all the choices the bank authorities make must be broke down by the government. The government’s aims rescuing the bank were respectable as it was shielding one of the nations huge monetary players and it needed to ensure that the bank didn't sink to the mess again in future. By goodness of the bailout the legislature in this manner claims the enterprise since it spared it from an absolute breakdown. As per Moral rights hypothesis the legislature needs to investigate all the choices made before and in the present as it has a privilege by excellence of the cash advanced. The legislature isn't punishing the bank for tolerating the bailout cash it is simply guaranteeing the circumstance never happens again. A partnerships boss ought to be flexible enough to work under all conditions and along these lines by avoiding a rewarding position since ones exercises will be examined by a legitimate proprietor as per the ethical rights scholars isn't right. The legislature as a designer has a characteristic directly over the bank and every one of its endeavors. Subsequently the legislature is defended by this hypothesis to punish the bank. Utilitarianism MIQ. Should future space programs be privatized? Private Enterprises Ticket to Fly Into Space Agreeing Achenbach (2009) there is the likelihood that an opportunity is approaching whereby setting off to the moon or to space will be as simple as traveling to another goal is today. This is on the grounds that the idea of privatizing spaceflight is looking more and worthwhile every day. The American government is thinking that its difficult calculating in all the exercises of NASA in the spending plan. A board was shaped by President Obama drove by a resigned aviation official Norman Augustine to assess and prompt the president on the best game-plan to take about NASA. This is on the grounds that the administration is feeling the strain and in any event, as indicated by the Committee there isn't sufficient cash for NASA’s 2020 arranged excursion to the moon. The spending plan for future spaceflights has been decreased. The advisory group suggested changes in methodologies utilized by NASA and proposed NASA investigates or investigates other less expensive investigation openings. The greatest quandary has to do with the Ares 1 rocket whose upkeep cost has been exceptionally high and the panel has proposed an abrogation ought to be thought of. This makes different inconveniences like people loosing their jobs and some other security suggestions. The best way to manage scratching off the Ares 1 is thinking about business spaceflight (Achenbach 2009). This implies charging those that need to encounter an excursion to space. Along these lines entryways would be available to remember private players for the business. A few people are of the assessment that dropping the excursion to the moon in 2020 will wreck the designs to go Mars and the legislature ought to rather investigate different proposals (Achenbach 2009). The utilitarianism approach advocates for the choice that encourages the most pleasurable outcome for the dominant part. There are numerous choices to be taken a gander at in this circumstance with NASA and all the choices have their upsides and downsides. Through the utilitarianism approach the spaceflight ought to be privatized. This will open up ways to every one of those intrigued organizations to contribute with regards to this industry. This will energize imagination and allow to the intrigued individuals from open an opportunity to visit space. Privatizing the spaceflights will facilitate the money related weight on the administration which directly funds all NASA’s exercises. This cash could be put to other pressing needs. The private players will be cheerful as they would now be able to bring in cash autonomous of the administration by flying space explorers to space economically. Uprightness morals MIQ. Ought to there be severe rules and definitions on what is viewed as green meats and fish utilized in eateries Most individuals are turning out to be very wellbeing and earth cognizant and will just expend those items that are seen to be inline with their standards. So as to stay aware of this pattern business visionaries are likewise sourcing for crude materials from makers who utilize earth benevolent strategies to develop or raise their produce. This wellbeing and ecological stage is the thing that Founding Farmers Restaurant secured its business on. On its menu it had promoted for ‘green cuisines’ as its strength (Black 2009). On close scruti

Friday, August 21, 2020

Airports and ground handling Essay Example | Topics and Well Written Essays - 1500 words

Air terminals and ground taking care of - Essay Example Different investigations propose that exclusive firms can understand more significant levels of working productivity contrasted with state possessed firms (Megginson et al., 2004). In the UK, there are different possession structures of air terminals which incorporate total private proprietorship, neighborhood government proprietorship and open private possession. While there are a few air terminals which are independently claimed, there are additionally numerous air terminal administrator bunches in the UK. The privatization of the UK air terminals isn't a detached case since the move has been grasped by different governments comprehensively. For example, Austria marketed and privatized the Vienna International Airport; Australia privatized Melbourne or Tullamarine (Baird, 1996) while New Zealand privatized the ports of Wellington and Auckland worldwide air terminals. In a perfect world, numerous legislatures all around have rented out their air terminals on a drawn out premise to private substances to work them to upgrade their proficiency and adequacy (Assaf, Gillen, and Barros, 2012). It is likewise critical to take note of that this sort of game plan has been stretched out to the administration of ocean ports and terminals over the world to improve productivity by facilitating blockage in the port offices. A genuine model was the privatization of nine UK ports in 1983 that shaped the Associated British Ports (Haarmeyer, &Yorke, 1993). The privatization empowered the ports to exp and capital venture, enhance resources and embrace proficient practices (Haarmeyer, &Yorke, 1993). In this way, it is apparent that privatization of government claimed elements is urgent in improving their operational proficiency and viability. It is significant, in any case, to take note of that privatization of air terminals has not occurred in all pieces of the UK and the world. A few air terminals such those in the Islands of Scotland, which are not occupied or attractive are generally subsidized by the state to encourage the development of individuals

Monday, June 1, 2020

The law of omission liability - Free Essay Example

Critically evaluate whether the law in respect of omissions liability is in need of reform. Given that one may be liable for an offence as serious as murder by omission it is paramount that that liability is clearly defined. Chapter 1 Introduction to Omission Offences capable of being committed by omission Introduction to Murder Introduction Traditionally criminal responsibility is based on what the defendant has done and also on state of mind when he did; this approach is summed up by Latin maxim. à ¢Ã¢â€š ¬Ã…“Actus non facit reum nisi mens sit reaà ¢Ã¢â€š ¬Ã‚  Which means à ¢Ã¢â€š ¬Ã…“No act can make a person guilty without prohibited state of mindà ¢Ã¢â€š ¬Ã‚ ? For the purpose of analysing a crime, it may be stated that a crime can be divided into two parts called elements. Firstly Actus Reus which is the outward conduct which must be proved against the accused and secondly Mens rea which is the state of mind the accused must be proved to have to have at the time of the conduct. Actus Reus is not just the commission of an offence but can also be an omission to act or a state of affairs. Thus inevitably, criminal conduct usually takes the form of some act. However, where appropriate, liability may be based on an omission to act. à ¢Ã¢â€š ¬Ã…“Although a failure to act may have serious c onsequences as an act and although any difference between acts and omissions is often denied the distinction is deeply embedded in law. The fact is no less inescapable because there is no precise test for distinguishing an act from an omission. Human conduct may often be described in either positive or negative terms, although one way rather than the other will appear more natural [But there are difficult cases] and their very existence leads to the imposition of liability for omissions. A man is in his spring cart; the reins are not in his hands, but lying on the horseà ¢Ã¢â€š ¬Ã¢â€ž ¢s back. While the horse trots down a hill a young child runs across the road in front of the cart is knocked down and killed. Had the man held the reins he could have pulled the horse up. Did he kill the child by driving the cart recklessly or by recklessly failing to drive the cart?[1]à ¢Ã¢â€š ¬Ã‚  A question may be raised as to what is à ¢Ã¢â€š ¬Ã‹Å"an omission?à ¢Ã¢â€š ¬Ã¢â€ž ¢ it may be de scribed as Defendantà ¢Ã¢â€š ¬Ã¢â€ž ¢s conduct as à ¢Ã¢â€š ¬Ã‹Å"not doingà ¢Ã¢â€š ¬Ã¢â€ž ¢. According to Ashworth omission is only apply in failing to do things which there is some kind of duty to do, or at least things which it is reasonable to expect a person to do (on the basis of some relationship or role[2]). Therefore generally there is no liability for an omission to act because it would be impractical to impose such a liability unless the defendant was under a legal duty to take positive action. A moral duty will not be sufficient. For example, suppose that Defendant comes out of a club late at night and sees that, across the road, Victim is being kicked and punched by a number of men. If Defendant does not attempt to intervene or, say, summon the police, we will have little difficulty in describing his conduct as not helping, not assisting, omitting to help (of course, unless D is a police officer, it is unlikely that he could be guilty of any offence for failing to help ). There is no general liability for mere omissions. Unless under a duty to act, D will not be liable merely because he fails to go to the aid of a person whom he knows to be drowning in a pool. Equally, as indicated earlier, apart from possible obligations to intervene to prevent a breach of the peace, Defendant (if not a police officer) will not commit a crime merely because he stands by and watches a crime being committed. Before a crime can be committed by an omission, certain requirements must be satisfied. Adhering to the à ¢Ã¢â€š ¬Ã…“social responsibility viewà ¢Ã¢â€š ¬Ã‚  Ashworth stated that it may be fair to place citizens under obligations to render assistance to other individuals on certain situationsà ¢Ã¢â€š ¬Ã¢â€ž ¢ although they are not committed to the idea that there should at all times always be a duty to help, à ¢Ã¢â€š ¬Ã‚ ¦ it lead them to attack the argument that there is general moral distinction between failing to perform an act with foreseen bad con sequences and performing an act with identical bad consequences[3]. Thus it may be stated that a moral duty will not be sufficient. Thus it may be stated à ¢Ã¢â€š ¬Ã…“a crime can be committed by omission, but there can be no omission in law in the absence of a duty to act. The reason is obvious. If there is an act someone acts but if there is an omission everyone (in a sense) omits. We omit to do everything in the world that is not done. Only those of us omit in law who are under a duty to act[4]à ¢Ã¢â€š ¬Ã‚ . As result there are circumstances recognized by the law which creates a duty to act and failing to do so or an omission may give rise to criminal liability. For example If Defendant were to see a child (P) were drowning in a pool Defendant would be under no legal duty to prevent this unless the child was his son or if Defendant was pool attendant employed to ensure the safety of swimmers. There are several exceptions to the general rule, where the defendant will be und er a positive duty to act. I.e. there can be a liability for omission if there is a duty to act provided that; the omission is substantial and operative cause (Causation). According to Ashworth à ¢Ã¢â€š ¬Ã…“the criminal law should be reluctant to impose liability for omission except in clear and serious casesà ¢Ã¢â€š ¬Ã‚ ¦ the distinctive argument is that our duties towards other individuals should be confined to duties towards those for whom we have voluntarily undertaken some responsibilityà ¢Ã¢â€š ¬Ã‚ ¦ we should owe positive duties (e.g. to render assistance, to support) only to a circumscribed group of people with whom there exists a special relationship[5]à ¢Ã¢â€š ¬Ã‚  Before further proceeding with duty to act it is important to state the offences which have been interpreted by the courts as capable of being committed by omission which include Murder; Gibbins Proctor[6], gross negligence manslaughter; Pittwood[7] and criminal damage; Miller[8] are included. Unlawfu l act manslaughter is excluded; Lowe[9] but there are doubts about assault/battery (contrast Fagan v Metropolitan Police Commissioner[10] with DPP v K[11], and see also, DPP v Santana-Bermudez[12] and the general approach in Evans[13], and more serious offences against the person, such as unlawful and malicious wounding or infliction of grievous bodily harm. Similarly, the definition of an attempt in the Criminal Attempts Act 1981 (an act more than merely preparatory) may make it impossible to commit an attempt by an omission, whilst in the Fraud Act 2006, fraud by false representation (s2) requires D to make a representation and the offence of dishonestly obtaining services under s10 requires proof of a dishonest act. At this point it is important state as stated above that the courts have long accepted without debate that murder and manslaughter are capable of commission by omission. Since the given question emphasize the offence of murder in relation to omission it is signific ant to state brief introduction to the offence of murder. Murder is unlawfully killing of human being with malice aforethought. For a person to be liable under murder actus reus of the offence require Unlawfully killing a human being. Further analyzing the definition Unlawful means killing is usually unlawful (Killing in self defense, killing in a course of lawful operation Re A[14] is lawful.) Killing, the conduct of the defendant must cause the death. And the conduct should be a cause not the cause of death. A cause is something, which has made a significant contribution to the victimà ¢Ã¢â€š ¬Ã¢â€ž ¢s death. Traditionally it is said that a cause must be both operative and substantial. Death in the context means brain stem death; Airedale NHS trust v Bland[15] à ¢Ã¢â€š ¬Ã¢â‚¬Å" I.e. terminating life support to a patient who is brain dead does not kill him, because he is already dead. And the most obvious being that it should be a human being, and a person or a human being includ es any child born alive. The mens rea of the offence requires an intention to kill or intention to do grievous bodily harm. Intention can be direct or oblique, if defendant foresaw death or grievous bodily harm as a virtual certainty a jury may find it easy to infer that he intended death or GBH; Nedrick[16]. At this point it may be stated that the first requirement if liability is to be imposed for an omission is that, in principle, the crime can be committed by an omission and second requirement is Defendant was under a duty to act third requirement is that the defendantà ¢Ã¢â€š ¬Ã¢â€ž ¢s omission must be a breach of his duty and finally Defendantà ¢Ã¢â€š ¬Ã¢â€ž ¢s breach of duty by the omission must cause the prohibited consequence. 1 [1] P.R. Glazebrook, Criminal Omissions: the duty requirement in offences against the person, LQR 1960 Pg387 [2] Andrew Ashworth, The scope of criminal liability for omissions, Pg 424 [3] Andrew Ashworth, The scope of criminal liability for omissions, Pg 424 [4] Glanville Williams, Textbook of criminal law, Pg 147-149 [5] Andrew Ashworth, The scope of criminal liability for omissions, Pg 425 [6] (1918) 13 Cr App R 134 [7] (1902) 19 TLR 37 [8] [1983] 2 AC 161 HL [9] [1973] QB 702; [1973] 1 All ER 805 [10] [1969] 1 QB 439 [11] [1990] 1 WLR 1067 [12] [2003] EWHC 2908 [13] [2009] EWCA Crim 650 [14] [2001] 2 WLR 480 [15] [1993] AC 789 [16] [1986] 3 All ER 1

Saturday, May 16, 2020

Knit Wits, Going Pottie, Just Falafs Shop Name Puns

Classical rhetoricians favored the important-sounding term paronomasia--playing on the sounds and meanings of words. Linguists refer to them as homophones--different words that are pronounced the same way (not weigh). And psychologists use phrases like ambiguity resolution and bistable illusion. We simply call them puns. And whether or not youre a fan of word play, puns are inescapable. Join us as we stroll down the main streets and high streets of the English-speaking world--stopping by a liquor store named Boos, a clothing shop called Knit Wit, and a portable-toilet rental service in Chicago known as (get ready) Oui Oui Enterprises. Go ahead--roll your eyes and groan. Jest for the pun of it, here are the shamelessly punny names of shops, bars, hair salons, restaurants, dog groomers, service stations, and, yes, lumberyards (Julius Cedar). Oh, and by the way: as far as we can determine, most of the businesses listed here are still operating. Whether thats because of their clever names or in spite of them, you decide. Assorted Businesses and Services Alexander the Grate(fireplace retailer in Belfast, Northern Ireland)All Cisterns Go(plumbing service in York, England)ArtSea Gallery and Goods(Port Isabel, Texas)Ashwipe Chimney Sweeps(Chicago, Illinois)Avant-Card(stationery shop in Berkeley, California)Beddy Buyz(furniture shop in London)Beecher Meat(butcher shop in Beecher, Illinois)Bona Foodie(market in Brighton, England)Boxwell Brothers Funeral Directors(Amarillo, Texas)Carls Pane in the Glass(glass and window services in Garland, Texas)Carpin Capers(fishing equipment shop in Northampton, England)C’est Cheese(cheese shop in Santa Barbara, California)Cosmopoli-Tan(tanning salon in New Orleans, Louisiana)Cycloanalysts(bicycle shop in Oxford, England)Cycology Mobile Bike Repair(Portland, Oregon)Floral n Hardy(flower shop in Lanark, Scotland)Florist Gump(flower shop in Bunbury, Washington)Fond Ewe Fine Cheeses(Keswick, England)Frame, Set and Match(picture framing shop in London)Get Plastered!(interior plaster company in San Fr ancisco, California)Get Stuffed(taxidermist in Islington, England)Going Pottie(ceramics studio in Dunkeld, Scotland)Grate Expectations(chimney and fireplace service in London)Haute Dogs Fat Cats(pet shop in Dallas, Texas)Hearty Boys(catering service in Chicago, Illinois)Indiana Bones Temple of Groom(pet grooming service in Simi Valley, California)Jamaican Me Crazy(family fun store in Haddonfield, New Jersey)Julius Cedar(lumberyard in Saskatoon, Canada)Junk Disorderly(furniture store in Nottingham, England)Knead to Relax Massage(Traverse City, Michigan)Knit Wit(clothing store in Philadelphia, Pennsylvania)Luna Sea Bed and Breakfast Motel(Cocoa Beach, Florida)Melon Cauli(greengrocer and fruit seller in Birmingham, England)Merry Pop Ins Child Care(Jacksonville, Florida)Millionhairs(dog grooming service in Bath, England)Napoleon Boiler Parts(plumbing supply store in Alton, England)The Old Spokes Home(bicycle shop in Burlington, Vermont)Old Volks Home(Volkswagen service and repair in R ichmond, Virginia)Optom-Eyes(optometrist in Colorado Springs, Colorado)Oui Oui Enterprises Ltd.(portable toilet rental service, Chicago, Illinois)Pam-Purred Pets(pet store in Leslie, Michigan)Pane in the Glass(window washing service in Contra Costa, California)Past Caring(antique shop in London)Phydeaux(pet-supply store in Chapel Hill, North Carolina)Prints Charming Photography(Jefferson Hills, Pennsylvania)R. Soles(boot and shoe store in London)Sew Materialistic (fabric store in Brooklyn, New York)Shoebedo Kids Boutique(childrens shoe store in Philadelphia, Pennsylvania)Shoenique Shoes(Longmeadow, Massachusetts)Shutopia(shoe store in Bradford, England)Snip Doggy Dog Grooming and Dog Sitting(Altrincham, England)Sofa So Good(furniture store in Vancouver, Canada)Specs Appeal(optical shop in Glendale, Wisconsin)Suite Deal Furnishers(furniture shop in London)The Stalk Market(flower shop in Seattle, Washington)Tanfastic Tanning Salon(Brookfield, Wisconsin)Thistle Do Nicely(souvenir shop in Edinburgh, Scotland)Tiecoon(mens clothing store in Dallas, Texas)A Time to Kiln(pottery store in Red Bank, New Jersey)Vinyl Solutions Unlimited(vinyl supply store in Greensburg, Indiana )Wash Up Doc Laundromat(Clifton, Colorado)William the Concreter(concrete contractor in Durham, England)Wish You Wash Here(launderette in Coventry, England)Womb to Grow(shop that sells maternity wear and baby gifts in Lichfield, England)Wooden-It-Be-Nice(furniture repair shop in Belvidere, Illinois)Woodfellas Carpentry Joinery Ltd(Birmingham, England)Wreck-A-Mended Towing and Automotive Repair(Marietta, Georgia)Youve Got to Be Beading!(bead store in Mystic, Connecticut) Barber Shops and Hair Salons American Hair Force(hair salon in Elk Grove, California)Barber Blacksheep(hair salon in Brighton, England)Combing Attractions Hair Salon(Janesville, Wisconsin)Connecticutz  Barber Shop(Groton, Connecticut)Curl Up and Dye(hair salon in Las Vegas, Nevada)Deb n Hair(hair salon in Worcester Park, England)From Hair 2 Eternity(hair salon in New Baden, Illinois)Hairanoya(hair salon in Oakland, California)Hairaphernalia(hair salon in West Dover, Vermont)Hairchitects Salon(hair salon in Campbell, California)The Hair Em(hair salon in Willow Street, Pennsylvania)Hair Force One(hair salon in Holbrook, New York)Hairitics  Dye For Your Beliefs(hair salon in Chicago)Hair Me Out(hair salon in San Francisco, California)Hair-O-Dynamics(hair salon in Cuba, Missouri)Hair Razors(hair salon in Grand Junction, Colorado)Hairs  Johnny(barbershop in Portage, Indiana)Hannah and Her Scissors(hair salon in Miami, Florida)Julius Scissor Hair Design(hair salon in Philadelphia, Pennsylvania)Permutations Hair Salon(Glasgow, Scotland)Snippety Crickets(hair salon in San Francisco, California)Were Hair(hair salon in West Warwick, Rhode Island) Bars and Pubs Bar Humbug(bar and restaurant in Bristol, England)Booze Brothers Off License(Preston, England)Brews Brothers(bar and  night club  in Pittston, Pennsylvania)Chez When Cocktail Lounge(Sedalia, Missouri)Lawrence of Oregano Pub(Halifax, Nova Scotia)Pour Judgment(bar in Newport, Rhode Island)Tequila Mockingbird Mexican Bar and Grill(Ocean City, Maryland)U Otter Stop Inn(bar in Minneapolis, Minnesota)What Ales You(bar in Burlington, Vermont) Cafes, Chip Shops, Coffee Shops, and Restaurants Aesops Tables(Greek restaurant in Indianapolis, Indiana)Award Wieners(restaurant in Anaheim, California)Bean Gone Cafe(Auckland, New Zealand)Bean Me Up Espresso(coffee shop in Spokane, Washington)Brewed Awakening(coffee shop in Berkeley, California)Brew Ha Ha(coffee shop in Phoenix, Arizona)Burger Off(take-away restaurant in Hove, England)Butty Boys(sandwich shop in London)The Contented Sole(seafood restaurant in West Palm Beach, Florida)Crepevine(restaurant in San Francisco, California)C U Latte(coffee shop in Brisbane, Australia)Cup-A-Cabana(coffee shop in Corvallis, Oregon)Custards Last Stand(ice cream shop in Boulder Dam, Nevada)Eat Must Be First(Chinese restaurant in Baltimore, Maryland)Edible Complex(restaurant in Portland, Oregon)Edinburger  Takeaway(restaurant in Edinburgh, Scotland)En-Thai-Sing(Thai restaurant in Mildenhall, England)Espresso Yourself(coffee shop in Newport, Pennsylvania)Fish-cotheque(fish chips shop in London)For Cod and Ulster(fish chips shop in Belfas t, Northern Ireland)For Cods Sake(fish chips shop in Cheltenham, England)Franks A Lot(restaurant in East Dundee, Illinois)Franks for the Memories(restaurant in Mundelein, Illinois)Frying Nemo(fish chips shop in Goole, England)Goodbuy  Mr  Chips(fish chips shop in Derby, England)Goodfillas(sandwich bar in Bristol, England)The Great Impasta(Italian restaurant in Champaign, Illinois)Grillers in the Mist(fish restaurant in Katoomba, Australia)Higher Grounds Cafe(coffee shop in Philadelphia, Pennsylvania)Ho-Lee-Chow(Chinese restaurant in Toronto, Canada)Howe’s Bayou(Cajun restaurant in Ferndale, Michigan)Jamaican Me Hungry(restaurant in Key West, Florida)Jonathan Livingston Seafood(seafood restaurant in Reykjavik, Iceland)Just Falafs(restaurant in London)Just the Plaice(fish chips shop in Swanage, England)Kumquat Mae(vegetarian restaurant in Sheffield, England)The  Lattetude  Bistro(coffee shop in Decatur, Georgia)Lettuce B. Frank(restaurant in Santa Barbara, Californi a)Lettuce Souprise You(restaurant in Atlanta, Georgia)Lord of the Fries(restaurant in Melbourne, Australia)Lox Stock Bagel(restaurant in Scottsdale, Arizona)Marquis de Salade(restaurant in Budapest, Hungary)Men At Wok(Chinese restaurant in Williston, Vermont)Mrs. Sippy’s Coffee(coffee shop in New Berlin, Wisconsin)Mustards Last Stand(restaurant in Melbourne, Florida)Nincomsoup(restaurant in London)Northern Lattes(coffee shop in Anchorage, Alaska)Papa Razzi(Italian restaurant in Washington, D.C.)Petes A Place(pizzeria in Peabody, Massachusetts)Pizza DAction(restaurant in Holyoke, Massachusetts)Pizza My Heart(restaurant chain California)Plaice T Meat(fish chips shop in Scunthorpe, England)Pony Espresso(coffee shop in Dubois, Wyoming)Prawn Broker Restaurant(Fort Myers, Florida)Pullet Surprise(Southern soul restaurant in Fort Worth, Texas)Pulp Kitchen(restaurant in Canberra, Australia)Relish the Thought(sandwich shop in Chicago, Illinois)The Rock and Sole Plaice(fish chips sh op in London)Roland Butter(sandwich shop in Glasgow, Scotland)Sacred Chow(vegetarian restaurant in New York City)Sam  Nellas  Mad Cow Steak Rib House(Colchester, Connecticut)Samwidges  Sandwich Delivery Services(London)Seoul Food(Korean restaurant in Cambridge, Massachusetts)Sherlocks Home Restaurant(Minnetonka, Minnesota)Syriandipity(Syrian restaurant in Toronto, Canada)Thai Me Up(Thai restaurant in Edinburgh, Scotland)Thai One On(Thai restaurant in Seattle, Washington)Thai Riffic(Thai restaurant in Sydney, Australia)Thai Tanic(Thai restaurant in Washington, D.C.)Thanks  A Latte(coffee shop in North Highlands, California)Tony’s Toe-Main Cafe(Jersey City, New Jersey)Via Agra(Indian takeaway restaurant in London)Wholly Crepe(restaurant in Los Angeles, California)The Wieners Circle(restaurant in Chicago, Illinois)Wiener Take All(restaurant in Buffalo Grove, Illinois)

Wednesday, May 6, 2020

Offshore Oil Drilling On The Environment - 1474 Words

Offshore Oil Drilling â€Å"If we do nothing, it doesn t matter how we feel. And that’s exactly what oil companies are banking on: out of sight, out of mind† (Hart, 24). Petroleum is a naturally occurring oil found under deep layers of rock (â€Å"oil drilling†). Oil drilling is when a pipe penetrates through these several layers of rock in order to reach the petroleum oil underneath. This oil can then be purified or turned into gasoline for energy use. Offshore oil drilling, like its’ name describes, is specifically oil drilling on the ocean floor, away from a shore line. Offshore oil drilling provides one of the most consumed American energy resources, but also provides a risk to the environment (Crawford et al. 27). The United State’s†¦show more content†¦economy, and because it is an easy and efficient source of energy. First, supporters of continuing offshore oil drilling argue that it creates thousands of jobs, and that if offshore d rilling were to end, the revenue it creates would also come to an end. According to the U.S. Department of Energy, â€Å"creation of a gas-to-liquids industry resulting in thousands of new domestic jobs and potentially billions of dollars in new investments† (Crawford et al. 20). Offshore oil drilling incorporates a wide variety of employees ranging from business management teams to the workers on the rig. If offshore oil drilling were to come to a stop, thousands of people would lose their jobs, and raise the unemployment rate in America. Furthermore, the profit and revenue offshore oil drilling creates would come to an end. For example, tax returns, income to land and mineral owners, and access to domestic resources would all stop. (Crawford et al. 69). With so much dependence on the revenue offshore oil drilling brings in, a stop to the offshore drilling would leave citizens, dependent on these resources and incomes, left to look for new jobs and new sources of income. Sec ondly, the opposition makes the argument that offshore oil drilling is a crucial part of the U.S. economy, and many Americans are dependent on the oil and gas generated from it. To start,

Tuesday, May 5, 2020

Multicomponent Positive Psychology Intervention

Question: Discuss about the Multicomponent Positive Psychology Intervention. Answer: Introduction The topic underlying this deliberation relates to the deficiencies manifested in practice that has failed the powerful vast positivist research program. The main aim of this analysis is to review critically the article Half a Defense of Positive Accounting Research inscribed by Paul V Dunmore to showcase the impact of insufficiencies in practice in achieving the potential of the powerful wide-ranging positive accounting theory research program. The principal argument in this critique is that with adequate practice in positive accounting theory research program, the potential influential broad positivist research program will be unattainable (Christie 2007). It is contended that the present practice in positive in accounting appears infinitely unqualified of appreciating the scientific objectives. It is additionally argued that notwithstanding the inconsistencies in accounting practice, normal science as described by Kuhn avails an absolution and a background affixed on Kuhnian crisis along with insurgency as it is potential to unshackle positive accounting to accomplish its full probable. The critique takes the following structure to expansively capture the foremost argument declared overhead (Dillard and Vinnari 2017). The 1st subsection stretches the transitory summary of the article by focusing primarily on the foremost argument of this paper. This section will encompass of the articles aim, overal findings and theoretical argument along with contribution. The 2nd subsection digs bottomless into research question. This subcategory will principally ascertain the research question or hypothesis offered in the article. It will further discuss hypothesis or the research questions value as acknowledged and explain whether besides how such a hypothesis or research question run from the review of literature (Dunmore 2011). The 3rd sub-section specifies the articles theoretical framework whereby the acknowledgment and deliberation of such a framework is characterized or the theoretical substance of the article which informed the researchs aspect. The 4th subsection lengthily deliberates the articles limitation and significance. This section uses literature to discuss the inadequacies of the theory as well as the methodological approach adopted. It upholds whether the scholar has appreciated such faintness and whether the researcher has drawn deductions from the studies that are admissible by the methodological approach employed. This subsection also demonstrate whether the recognized deficits have affected both articles substance along with contribution in regards to the accounting discipline hinged on the authors findings established against the method of study. The final sub-section provides a brief supposition as well as recaps the crucial points and deducting implication for critique. The underlying article under this critique is the Paul V Dunmores Half a Defense of Positive Accounting Research. It essentially circumvents about the positive accounting theory research program as devised by Zimmerman and Watts. The claim was staked by the duo to the Positive Accounting Theory (PAT) for their given theory. The scholar pursued the scrutiny of the positive methodology to the accounting research. Paul observed positive accounting research as constituent of the wider intellectual project of scientific research that is poised to understand as well as comprehend the cause-effect correlation in the essential world of research. Paul has considered positive accounting in the broader viewpoint of study program which aims at developing causal clarification of the human behavior within accounting context (Roth, Suldo and Ferron 2017). Paul has further performed an analysis of epistemology alongside ontology of positivist accounting program. Numerous tests encompassing logic of statistical hypothesis whereas superficially equivalent to fabrication standard of Popper have further been recognized as inferior. Paul has further recognized that notwithstanding the comprehensive positivist research program being potentially powerful, the shortages in practice obstructs the apprehension of its jam-packed potential. The universal encounters impeding the program have as well been documented in the article plus theoretical models casual construction that needs testing as well as undue dependency on hypothesis testing the logic. Lack of interest in parameters numerical values and insufficient imitation to merit confidence in finding acceptance have as well been recognized as shared impediments. The use of theories as lenses for analyzing qualitative data rather than as clarifications for tests is an additional shared contest the program faces. Paul has also taken into account illustrations from pertinent and respectable articles for arguments justification. Paul also reviewed the wider knowledgeable project together with the ontological and epistemological axioms to understand the both the significance as well as inconsistencies of positive accounting study. The review exposed serious absences in the way that positive accounting study is accomplished that obstructs it from enacting meaningful contribution to the wide-ranging project (Kim et al. 2017). Paul held that as presently being practiced in accounting, positive research stays massively inept to attaining the scientific objectives. Nonetheless, Paul remains positive that Kuhns illumination of the normal science professionally fits the positive accounting research. The predictions of Kuhns narration are clarified in transitory on the basis of Kuhnian crisis and revolution. It is believed that such a crunch and insurgency is latent to unshackle the positive accounting thus attaining its full potential. Research Questions/Hypotheses Paul has employed numerous hypotheses together with research questions that and explained that he is never declaring their truth, but rather just exploratory for an enthusiastic postponement of incredulity to permit their corresponding discussion. Four hypotheses have been provided by Paul and developed impartially uncertainly, mindful that for numerous of human being, they could have remained imagined disgraceful and immoral and that apparently an inordinate percentage of humanity could endure to discern the same. The list of working hypotheses imagined in a watercourse of intelligent investigation by Paul is given below: A world that is self-sufficient of imagination of people exist that was never constituted by individuals and its events are not subject to the aspirations of people control It is practicable for normal folks to obtain fairly dependable information concerning the events of the world via cautious observation. This, however, does not imply that persons will never be mistaken when observing, but rather such annotations are not ever exclusively unrelated to such a world The intellectual enquiry devotes to use observations to achieve an understanding of this world, and exactly of causation. This implies that folks seek out mental models that precisely map the process of causal that happen in such a world The events of this world have causes that are independently component of the world which imply that neither fully random nor the results of the interventions from outside world How does positive accounting research applied currently in accounting practice? To what extent does the deficits in the positive accounting research implementation resulted in the ineffectiveness of PAT research program than predicted? Theoretical Framework The theoretical framework assumed by Paul evolves from a positivist viewpoint of a dissatisfied theoretical physicist whose accounting research vestiges positivist emphasizing either model testing or building (Watts and Zimmerman 2010). The disapprovals of the author, consequently, attached the standpoint of a person thinking that the research project is noteworthy, but disheartened by the incompetent and unproductive versions that are currently experienced in accounting. Paul utilizes this perception to impulse both editors along with referees to approve such actions to prod the present systems in the direction of the liberating positive accounting research to accomplish its jam-packed potential (Faff et al. 2017). Paul articles theoretical substance, therefore, builds on the acknowledgment from the literature review on auditing that serious shortages exist in the contemporary practice in accounting research thereby hampering PAT research program from making a substance influence to the wider project. This is meant to establishing positive accounting research as a well-established social system to donate to the project of scientific research (Fleischman et al. 2017). It is anchored on the realization that adopting findings of Kuhn (1970) study would be despondent to influence elites to cuddle a more than ever operative paradigm. The scholar additionally recognizes an amnesty offered by the data that emerged from Fogarty and Markarian (2007) which hinted at elites comparative stance being diminishing. Consequently, the Paul anticipated forthcoming future crisis and the opportunity for the assumption of a more than ever beneficial paradigm. Paul successively based his argument on providing proposals for actions by editors as well as referees to prod the present systems in the direction of liberating PAT research to hit its full potential. Paul is informed by the recognition that it is important to appreciate the worlds Modus Operandi and afterwards regarded it as an undesirability that the related research watercourse is unproductive and unsuccessful, and, hence he has provided definite proposals for upgrading. Limitation and Significance The auditing literatures systematic review via the qualitative method assumed in this study is attributable to certain restrictions/shortcomings. One of these restrictions is that a possibility of carrying forward certain mistakes and errors made by aforementioned scholars into the present study is high. Further, the method confines the production of new findings because there is no room to collect the primary data when secondary data is used which does not capture the vicissitudes effectively (Dunmore 2011). Another limitation in the theory assumed in this study is the lack of theoretical models that are tremendously specified and, therefore, it is vulnerable to permit thorough testing. Paul has documented these boundaries by signifying the need for healthier theoretical models. This suggestion arises from the backdrop of the emerging sumptuous models from analytical research that are never framed to be testable due to their unsatisfactory development alongside concentration on tractability hinged on concepts that are never meritoriously well-defined theoretically to allow operationalization (Watts and Zimmerman 2012). Paul has further recognized the absenteeism of better measurements to allow demanding testing of theoretical models because of failed concepts operationalization. Another limitation admitted is the nonexistence of homogenous reliable linear relationship-oriented manner to be espoused in measuring each study. The recurrent parameters re-invention of measurement as well as re-estimation with individual sample per study has also been recognized as the drawback to positive research from achieving its bursting potential (Franco and Roach 2017). Paul has successfully drawn theoretical inferences from the research which are justifiable methodologically. This is because the precincts have been acknowledged from the systematic review of the previous auditing literature that have in turn molded the basis for proposing enhancements to allow positive research to meet its chockfull potential. For instance, the recommended need for ever-changing focus away from the testing hypotheses towards estimating parameters afterwards being informed by the attentiveness of testing hypothesis from the previous reviewed studies (Pandey et al. 2017). The precincts have considerably unfavorably influenced the significance of the study whereas they have concomitantly absolutely exaggerated the articles contribution to the discipline (Williams 2009). This is due to the ineptitude in methodology as well as theories in the article never gave room for presenting reliable aftermaths, but the discipline is improved going forward via proposing recommendation that need to inform succeeding studies to empower positive research to meet its packed potential (Bertomeu, Darrough and Xue 2017). Conclusion Paul has unearthed that models which are tremendously specified and, hence, exceptionally defenseless, besides being undertaken extremely as thorough testing subjects are required. Paul has further accredited that unacceptable progress is ongoing in positive accounting research as a straight repercussion of using ad hoc quantitative models which are weakened to mere statements of the expected sign of a linking between two variables (Volovski et al. 2017). There is a need for effective measurement to enhance the testing of theoretical models rigorously by carefully operationalizing the concepts (Baiman 2010). Paul calls for augmented courtesy towards choosing accurate practical form. The critiques implications, therefore, is that positive researchs limitations have been recognized and counteractive schemes for upgrading suggested. Adopting these improvements will make positive research achieve its jam-packed potential. References Baiman, S., 2010. Agency research in managerial accounting: A second look. Accounting, Organizations and Society, 15(4), pp.341-371. Bertomeu, J., Darrough, M. and Xue, W., 2017. Optimal conservatism with earnings manipulation. Contemporary Accounting Research, 34(1), pp.252-284. Christie, A.A., 2007. On cross-sectional analysis in accounting research. Journal of Accounting and Economics, 9(3), pp.231-258. Dillard, J. and Vinnari, E., 2017. A case study of critique: Critical perspectives on critical accounting. Critical Perspectives on Accounting, 43, pp.88-109. Dunmore, P.V., 2011. Half a Defence of Positive Accounting Research. Available at SSRN 1955419. Dunmore, P.V., 2011. Half a Defence of Positive Accounting Research. Faff, R.W., Carrick, R., Chen, A., Escobar, M., Khong, B.X.M., Nguyen, B.H. and Tunny, W., 2017. Fantasy Pitching III: UQ Summer Research Scholarsthe Role of'Money'in the 21st Century. Fleischman, G.M., Stephenson, T., Walker, K.B. and Cook, K.A., 2017. Factors that Influence Accounting Faculty Career Satisfaction: Comparisons by Program Prestige and Tenure Status. Accounting Horizons. Franco, A. and Roach, S.S., 2017. Factors That Determine Accounting Anxiety Among Users of English as a Second Language Within an International MBA Program. International Journal of Learning, Teaching and Educational Research, 16(1). Kim, H.J., Min, A., Im, S.A., Jang, H., Lee, K.H., Lau, A., Lee, M., Kim, S., Yang, Y., Kim, J. and Kim, T.Y., 2017. Anti?tumor activity of the ATR inhibitor AZD6738 in HER2 positive breast cancer cells. International Journal of Cancer, 140(1), pp.109-119. Pandey, S.K., Pandey, S., Breslin, R.A. and Broadus, E.D., 2017. Public Service Motivation Research Program: Key Challenges and Future Prospects. Roth, R.A., Suldo, S.M. and Ferron, J.M., 2017. Improving Middle School Students' Subjective Well-Being: Efficacy of a Multicomponent Positive Psychology Intervention Targeting Small Groups of Youth. School Psychology Review. Volovski, M., Murillo-Hoyos, J., Saeed, T.U. and Labi, S., 2017. Estimation of Routine Maintenance Expenditures for Highway Pavement Segments: Accounting for Heterogeneity Using Random-Effects Models. Journal of Transportation Engineering, Part A: Systems, p.04017006. Watts, R.L. and Zimmerman, J.L., 2010. Positive accounting theory: a ten year perspective. Accounting review, pp.131-156. Watts, R.L. and Zimmerman, J.L., 2012. Positive accounting theory. Williams, P.F., 2009. The logic of positive accounting research. Accounting, Organizations and Society, 14(5), pp.455-468.