Accounting Theory and Development Essay Example for Free

Accounting Theory and Development Essay The methodology is often be â€Å"going from the general to the specific† as the research must develop a logical structure for accomplishing the objective then, which based on the definition and assumptions. The validity of any theory developed through this process is highly dependent upon the ability of the researcher to correctly identify and relate the various components of the accounting process in a logical manner. Induction is a method of reasoning by which a general law or principle is inferred from observed particular instances. Inductive approach emphasis making observations and drawing conclusions from it and is often be â€Å" going from specific to general, because the research generalizes about the universe on the basis of limited observations of specific situations. The inductivist is to draw theoretical and abstract conclusion from rationalizations of accounting practice. Applied to the accounting, the inductive approach begins with observations about the financial information of business enterprises and proceeds to construct generalizations and principles of accounting from those observations on the basis of recurring relationship. Reading 1. 2 Accounting theory and development Accounting Theory Construction with Inductive and deductive approach Normative theory vs. Positive theory Normative theory attempts to justify what ought to be, rather than what is. The major criticism of normative theories is that they are based on value judgments. Positive (Descriptive) theories attempt to find relationships that actually exist. Deductive systems are normative and inductive systems attempt to be descriptive. The deductive method is basically a closed, non-empirical system. Theory verification Theory verification or validation is an integral part of theory construction. According to Popper, the testing of deductive theories could be carried out along four lines. There is the testing of the theory by way of empirical applications of conclusion, which can be derived from. This step is necessary to determine how the theory stands up to the demand of practice. If its predictions are acceptable, the theory is said to be verified otherwise, the theory is said to be falsified. Aspects of theories, their construction and verification Figure 2 Distinguishing features

Dark Energy: The Mystery of This Millennium :: Biology Essays Research Papers

Dark Energy: The Mystery of This Millennium Billions of years ago, the universe was nothing but an infinitesimally small particle. Then, in less time than the blink of an eye, the universe expanded and increased in size by a factor of 1050. Expansion eventually began to slow down, allowing galaxies, star clusters, and so on, to form. Theoretically, expansion should still be slowing down; but to the contrary, expansion is in fact accelerating (10). Some scientists theorize that an unknown force, called Dark Energy, may be the cause of this accelerated expansion, while others disagree. For some time, exploding stars, or supernovas, were used as a "cosmic measuring stick" (4). That is, scientists used these supernovas to calculate the age of the universe. In 1998, two groups of astronomers surveyed supernovas in very distant galaxies. These supernovas were much dimmer than expected to be, and calculations proved that the stars were over ten billion light years away, much farther away than they should be had the universe been expanding at a slowing rate, or even a constant rate, as previously theorized (5). This discovery proved that the cosmos are not expanding at a slowing or a constant rate, but instead they are expanding at an accelerated rate (4). Since this discovery, scientists have been trying to uncover what it is that accounts for this accelerated expansion. Scientists have calculated the density of the cosmos, and they have also calculated the total mass of all visible galaxies. However, the galaxies make up less than one-third of the density needed to satisfy the current calculations of the early universe (2). Simple logic tells us that there must be something else in the universe, with some kind of mass, which accounts for over two-thirds of the density of the cosmos. The new theory incorporates a different force called Dark Energy. At first, scientists did not know how Dark Energy works or what it is physically made up of. Some proposed ideas of Dark Energy are: a cosmic field associated with inflation, a low-energy field called "quintessence," and the cosmological constant, or a negative pressure, as suggested by Albert Einstein (7). In July of 2003, scientists confirmed that Dark Energy exists, but they still cannot truly explain it (6). They do know that Dark Energy is different from every other kind of energy found. Some say it is a negative gravity (1), while others say that it does not necessarily act opposite to gravity, but, instead, it acts more like a negative pressure (5).

Nothing Gold Can Stay

The title of the poem Is metaphorical which, makes comparisons to the young and youth. Gold represents value and wealth. Therefore when it says â€Å"Nothing Gold Can Stay† it simply that nothing precious or of great value in the materialistic sense can stay forever. Gold symbolizes materialism, it would not last for long and it will give a false sense of security and happiness. Gold, which is money based, can take years to accumulate but can be washed away in a millisecond.On the other hand, things that have emotional and sentimental value cannot be bought with Gold and therefore will main throughout one's entire life. Nature represents the flirts Instance of gold. â€Å"Green is Gold† represents the natural world that is the New England forests Frost loved for most of his life. The color of money is green may also indicative of lifespan of the person in comparison to the seasons. The spring is when everything is new, Green the summer youth hot and passionate, the fall change various emotions, the winter dying death and cold.The birth of the baby Is stunning, their skin is soft they are fragile to hold, they grow so fast, their beauty, and the purity they have Inside Is ere fresh and clean. I remember when I was a kid I would ask my parents questions about everything I saw. All nature was seen too, however as time passed it became normal. As I grew older I gained more knowledge and memory was no longer green. Example, when I was a baby I don't know how to lie to my parents, to anybody, but growing older learn how to lie and purity was not found again.When you are young, things are great and perfect, nothing to worry about but it Is Impossible to keep that sense of security all the time. It Is a flower that grows from seed, blooms, grows, and after a while it dies. We can also refer to green as it relates to the creation of the world. Everything created by God is green in nature. The green is the symbol of life and prosperity, for example money is green and when nature is described green typically comes to mind.In fact, when you look the green nature, it is pleasing to the eyes. However, due to man's greed they only see Gold. This Gold Is the first green because all humans care about Is Gold and as a result they are giving It greater importance than nature, our source of life. Being that nature supplied the earth with Gold, man take advantage of it. Then the nature loses its beauty and importance like it does in the morning! Then it turns to the hot, muggy afternoon. â€Å"Her early leafs a flower but only so an hour†.It reminds us of how happy the first human creation of God living in the garden. The new life is so precious like a bud that turns to a beautiful flower, perfumed by Its natural essence yet a certain distraction ruins everything. The word â€Å"Gold† either suggests the early leaf, which lacks sufficient pigment to be completely green, or perhaps a gold as in a golden age, a reality time n one's l ife, even gold relating to money, stating the physical component of things, which as the end of the poem suggests, â€Å"Cannot Stay†.The nature of human life begins at a point of greatness in which all potentials represented by the flower's bud have been met In the open blossom. This point In the lifetimes of all Miming things lasts only at the most an hour. Eden represents the pure world before man was created to name everything, to tend to the animals and to the earth, before he and his wife disobeyed the divine by eating the fruit from the tree of knowledge, thus aiming mortality and opening the doorway into death upon the earth. Eden represents all beginnings, before there was knowledge of decay.Frost uses this element to visualize his idea that all things in nature, including the lives of people, reach a new height before they sink to grief. The poet uses nature as a person which a commonly used term as â€Å"Mother Nature†, and I think the hidden meaning behind this is that the poem he has written carries the same message that has been preached for years, yet no one bothers to follow or listen to. Frost is not being entirely peoples in his poem; he is saying only that it is the â€Å"Gold† in things which cannot last, their brightest.The reality of a human life is only met once and not met again. Purity is lost when knowledge is gained. I think the poem lends a powerful warning to all of us. Recognize what is really important in life, embrace it, and discards everything else. Appreciate every year, month, day, and minute. It is fleeting and we don't get a do over. Love your fellow man right now, friends, and family. Don't wait until tomorrow because it may never come. Spend life in the present, not in the past or the future. Nothing Gold Can Stay The title of the poem Is metaphorical which, makes comparisons to the young and youth. Gold represents value and wealth. Therefore when it says â€Å"Nothing Gold Can Stay† it simply that nothing precious or of great value in the materialistic sense can stay forever. Gold symbolizes materialism, it would not last for long and it will give a false sense of security and happiness. Gold, which is money based, can take years to accumulate but can be washed away in a millisecond.On the other hand, things that have emotional and sentimental value cannot be bought with Gold and therefore will main throughout one's entire life. Nature represents the flirts Instance of gold. â€Å"Green is Gold† represents the natural world that is the New England forests Frost loved for most of his life. The color of money is green may also indicative of lifespan of the person in comparison to the seasons. The spring is when everything is new, Green the summer youth hot and passionate, the fall change various emotions, the winter dying death and cold.The birth of the baby Is stunning, their skin is soft they are fragile to hold, they grow so fast, their beauty, and the purity they have Inside Is ere fresh and clean. I remember when I was a kid I would ask my parents questions about everything I saw. All nature was seen too, however as time passed it became normal. As I grew older I gained more knowledge and memory was no longer green. Example, when I was a baby I don't know how to lie to my parents, to anybody, but growing older learn how to lie and purity was not found again.When you are young, things are great and perfect, nothing to worry about but it Is Impossible to keep that sense of security all the time. It Is a flower that grows from seed, blooms, grows, and after a while it dies. We can also refer to green as it relates to the creation of the world. Everything created by God is green in nature. The green is the symbol of life and prosperity, for example money is green and when nature is described green typically comes to mind.In fact, when you look the green nature, it is pleasing to the eyes. However, due to man's greed they only see Gold. This Gold Is the first green because all humans care about Is Gold and as a result they are giving It greater importance than nature, our source of life. Being that nature supplied the earth with Gold, man take advantage of it. Then the nature loses its beauty and importance like it does in the morning! Then it turns to the hot, muggy afternoon. â€Å"Her early leafs a flower but only so an hour†.It reminds us of how happy the first human creation of God living in the garden. The new life is so precious like a bud that turns to a beautiful flower, perfumed by Its natural essence yet a certain distraction ruins everything. The word â€Å"Gold† either suggests the early leaf, which lacks sufficient pigment to be completely green, or perhaps a gold as in a golden age, a reality time n one's l ife, even gold relating to money, stating the physical component of things, which as the end of the poem suggests, â€Å"Cannot Stay†.The nature of human life begins at a point of greatness in which all potentials represented by the flower's bud have been met In the open blossom. This point In the lifetimes of all Miming things lasts only at the most an hour. Eden represents the pure world before man was created to name everything, to tend to the animals and to the earth, before he and his wife disobeyed the divine by eating the fruit from the tree of knowledge, thus aiming mortality and opening the doorway into death upon the earth. Eden represents all beginnings, before there was knowledge of decay.Frost uses this element to visualize his idea that all things in nature, including the lives of people, reach a new height before they sink to grief. The poet uses nature as a person which a commonly used term as â€Å"Mother Nature†, and I think the hidden meaning behind this is that the poem he has written carries the same message that has been preached for years, yet no one bothers to follow or listen to. Frost is not being entirely peoples in his poem; he is saying only that it is the â€Å"Gold† in things which cannot last, their brightest.The reality of a human life is only met once and not met again. Purity is lost when knowledge is gained. I think the poem lends a powerful warning to all of us. Recognize what is really important in life, embrace it, and discards everything else. Appreciate every year, month, day, and minute. It is fleeting and we don't get a do over. Love your fellow man right now, friends, and family. Don't wait until tomorrow because it may never come. Spend life in the present, not in the past or the future.

The Pros And Cons Of A Career - 960 Words

Career Will I make the right choice? This is a common question that comes across every college students mind when choosing what career path, they want to head down. It is a decision that holds the potential to influence every aspect of their life: their happiness, when they have kids, whether they travel, everything can be impacted. One has to weigh out the pros and cons of the careers they are choosing between, because there are always many challenges, but there are often rewards too. I can’t wait to begin my career. I can’t wait for the challenges. I can’t wait for the rewards that will come with being a teacher. I can’t wait to work with little kids and do what I love and incorporate all of my interests. I currently work at a daycare,†¦show more content†¦My duty as a future teacher is to my future students. My duty will be to educate and create a love for learning. My duty will be to create a sense of belonging for my classroom. My duty will be to leave a positive impact on my student’s lives, and to give them the love and care inside the classroom that they deserve and might be missing in other aspects of their life. My interest in teaching began at a young age. My two aunts and two uncles are teachers, so it was always a topic in my life. I was always making my younger cousins play â€Å"school† with me, and I hated being a student. I loved to be the teacher and would make lesson plans and assignments to give to my â€Å"students.† Another reason I became interested in teaching is my love for kids. I have always had a big heart and lots of love for babies and young children ever since I was little myself. I knew I wanted a career revolving around kids because that is what I enjoyed, loved, and what has always made me happy. A career in teaching makes sense and works with my personality qualities. I recently changed majors. I was originally going to school for Architecture. Even though I had said all my life I wanted to be a teacher, I put that idea on the back burner. My aunts and uncles that were teachers always told me not to be one, because of money issues andShow MoreRelatedBenefits Of A Healthcare Manager887 Words   |  4 Pagesable to improve and help in providing appropriate patient care. They plan, direct, and coordinate medical and health services making them an important asset to the healthcare field in general. However, just like any other job position, there are pro s and cons to being a healthcare manager. But with the responsibility over facilities, services, staff, and budgets, a healthcare manager tremendously affects daily healthcare operations. Overall, the healthcare manager is an important member of the healthcareRead MoreHealthcare Workers Vs. 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