Make Baking Soda Stalactites and Stalagmites

Stalactites and stalagmites are large crystals which grow in caves. Stalactites grow down from the ceiling, while stalagmites grow up from the ground. The worlds largest stalagmite is 32.6 meters long, located in a cave in Slovakia. Make your own stalagmites and stalactites using baking soda. Its an easy, non-toxic crystal project. Your crystals wont be as big as the Slovakian stalagmite, but they will only take a week to form, instead of thousands of years! Baking Soda Stalactite Stalagmite Materials 2 glasses or jars1 plate or saucer1 Spoon2 Paper ClipsHot Tap WaterPiece of Yarn, about a meter longBaking Soda (Sodium Bicarbonate)Food Coloring (optional) If you dont have baking soda, but you can substitute a different crystal-growing ingredient, such as sugar or salt. If you want your crystals to be colored, add some food coloring to your solutions. You might even try adding two different colors to the different containers, just to see what you get. Grow Stalactites and Stalagmites Fold your yarn in half. Fold it in half again and twist it together tightly. My yarn is colored acrylic yarn, but ideally, you want a more porous natural material, such as cotton or wool. Uncolored yarn would be preferable if you are coloring your crystals, since many types of yarn bleed their colors when wet.Attach a paper clip to either end of your twisted yarn. The paper clip will be used to hold the ends of the yarn in your liquid while the crystals are growing.​Set a glass or jar on either side of a small plate.​Insert the ends of the yarn, with the paper clips, in the glasses. Position the glasses so that there is a slight dip (catenary) in the yarn over the plate.Make a saturated baking soda solution (or sugar or whatever). Do this by stirring baking soda into hot tap water until you get so much added that it stops dissolving. Add food coloring, if desired. Pour some of this saturated solution into each jar. You may wish to wet the string to start the stalagmite/ stalactite formation process. If you have leftover solution, keep it in a closed container and add it to the jars when needed.At first, you may need to keep an eye on your saucer and dump liquid back into one jar or another. If your solution is really concentrated, this will be less of a problem. Crystals will start to appear on the string in a couple of days, with stalactites growing down from the yarn toward the saucer in about a week and stalagmites growing up from the saucer toward the string somewhat later. If you need to add more solution to your jars, be sure that it is saturated, or else you will risk dissolving some of your present crystals. The crystals in the photos are my baking soda crystals after three days. As you can see, crystals will grow from the sides of the yarn before they develop stalactites. After this point, I started to get good downward growth, which eventually connected to the plate and grew up. Depending on the temperature and rate of evaporation, your crystals will take more or less time to develop.

What Is Mendels Law of Segregation

The principles that govern heredity were discovered by a monk named Gregor Mendel in the 1860s. One of these principles, now called Mendels Law of Segregation, states that allele pairs separate or segregate during gamete formation and randomly unite at fertilization. The Four Concepts There are four main concepts related to this principle: A gene can exist in more than one form or allele.Organisms inherit two alleles for each trait.When sex cells are produced (by meiosis), allele pairs separate leaving each cell with a single allele for each trait.When the two alleles of a pair are different, one is dominant and the other is recessive. For example, the gene for seed color in pea plants exists in two forms. There is one form or allele for yellow seed color (Y) and another for green seed color (y). In this example, the allele for yellow seed color is dominant, and the allele for green seed color is recessive. When the alleles of a pair are different (heterozygous), the dominant allele trait is expressed, and the recessive allele trait is masked. Seeds with the genotype of (YY) or (Yy) are yellow, while seeds that are (yy) are green. Genetic Dominance Mendel formulated the law of segregation as a result of performing monohybrid cross experiments on plants. The specific traits that he studied exhibited complete dominance. In complete dominance, one phenotype is dominant, and the other is recessive. Not all types of genetic inheritance, however, show total dominance. In incomplete dominance, neither allele is completely dominant over the other. In this type of intermediate inheritance, the resulting offspring exhibit a phenotype that is a mixture of both parent phenotypes. Incomplete dominance is seen in snapdragon plants. Pollination between a plant with red flowers and one with white flowers produces a plant with pink flowers. In codominance relationships, both alleles for a trait are fully expressed. Codominance is exhibited in tulips. Pollination that occurs between red and white tulip plants can result in a plant with flowers that are both red and white. Some people get confused about the differences between incomplete dominance and codominance.

Solutions to the Problem of Electronic Waste Essay

21 century-is the time when humanity has progressed in a field of technology. Intensive development and use of techniques has led to changes not only in economy but also in socio-political and spiritual spheres of social life. However, this progress has brought with itself devastating disasters like electronics waste which cause serious health and environment pollution problems. E-waste- is a type of waste that contains obsolete or non-working electronic and electrical devices. Electronic waste can have a high level of danger because of contaminants like mercury, beryllium, cadmium, lead and brominated flame retardants discharging of which into environment may lead to formation of defeat and to pollution of†¦show more content†¦This makes education and health service more available. In the result, economical and social conditions are developing and going better. However, the process of reuse requires big amounts of energy to refresh desired output. Reuse needs inputs like, f or example, disassembly, treatment or transport and other processing. But, on the other hand, it saves energy in the manufacture of new device by avoiding the extracting of valuable resources. For instance, new equipment is less ‘eco-efficient’ and uses more energy than restored mobile phone or computer (Quariguasi Frota Neto, J. and Bloemhof-Ruwaard, J.M. 2009). The second solution to e-waste- is recycling. Recycling-is the system that focuses on reduction of negative causes and minimizing environmental risk. Recycling of e-waste consists of two steps: primary and secondary recycling. Primary recycling-is the utilization of unpolluted single-typed wastes. Little amount of such wastes is mixed with initial materials in order to assure good quality of polymeric produce. Effective utilization plays an important and significant role in economy. Second recycling averts irrational use of useful materials, reduces consumption of input materials, electro energy, and decreases pollution of water and environment. The main benefit of recycling is that it reduces amount of greenhouse gas emissions. Because of little use of energy that is spent by industry itShow MoreRelated Solutions to E- waste problem Essay997 Words   |  4 Pages Consequently, in our disposable age most apparatus turn into aged ones in a couple of years or even months. This is one of the reasons why electronic devices become waste. E-waste is discarded, surplus, obsolete, or broken electronic devices or apparatuses. Most environment protection organizations maintain that e-waste induces health and pollution problems. The primary reason for this view is that almost all of the electric devices contain hazardous substances which are toxic and are not biodegradableRead MoreThe Problem Of E Waste1718 Words   |  7 Pagesregard, electronic waste commonly referred to as â€Å"e-waste† is one of the biggest challenges facing people all over the world for the production of the electr ical and electronic equipment has been growing rapidly in the past decades. Therefore, the rise in demand for this equipment and the high obsolete rate has made e-waste of the fastest growing source of waste. For this reason, experts have come out to suggest various methods that can be used to contain this menace. In particular, the solutions includeRead More e-waste Essay1160 Words   |  5 PagesElectronic and electrical equipment is essential part of busy world. It substitutes hard human work and makes it faster. Most of people have a computer at home or at work. In recent years changing of electronic equipment becomes faster due to obsolescence and advance (Deathe et al. 2008, 322). The problem of e-waste threatens the future environment of the modern society. E-waste or electronic waste means electrical and electronic equipment, which is not suitable for use and fills the dumps. ElectronicRead More E-waste Essay example1309 Words   |  6 Pagesthe sphere of high technologies production, so the scale of electronics market becomes wider and spins up from day to day. â€Å"According to the Consumer Electronics Association (CEA), consumers were expected to purchase 500 million units of consumer electronics in the US in 2008. US households spend about $1407 per year on hardware.† (Electronics Takeback coalition, 2010) Accordingly, there is a clear tendency of rapid substitution of electronic appliances observed, as every other day producers offer consumersRead More Solutions to Electronic Waste Essay1179 Words   |  5 PagesElectronic and electrical equipment is essential part of busy world.It substitute hard human work and make it faster.The majority of mankind has computer at home or at work. In recent years changing of electronic equipment become faster due to obsolescence and fashion(Deathe et al. 2008, 322 ).The problem of e-waste influence on the future environment hangs over the modern society. E-waste ^ also known as electronic waste.It mea ns electrical and electronic equipment which is not suitable for useRead More A Solution to E-Waste Essay1566 Words   |  7 Pagesproduction. Now the scale of electronics market becomes wider and spins up day by day with a cyclic launch of new electronic appliances with enhanced features. â€Å"According to the Consumer Electronics Association (CEA), consumers were expected to purchase 500 million units of consumer electronics in the US in 2008.† (Electronics Takeback coalition, 2010) Consequently, a clear tendency toward rapid substitution of electronic appliances can be observed. A high rate in electronics upgrading shortens theirRead MoreOrganization Of Reduce E Waste973 Words   |  4 PagesOrganizational solutions paper An Liu SOC 360-001 Executive Summary As a founder of an environmental organization, my mission is to promote the construction, do a reality, a continuous development of society. Therefore, it is the deep concern of nature; to solve our environmental problems is a big part of the task. In particular, the global warming may be the most serious environmental problems we face today. Therefore, in our efforts to fight global warming as an organization, we made a commitmentRead MoreE-Structors Disassembles and Safely Recycles Electrical Devices681 Words   |  3 PagesSummary of E Waste The video is about e waste and how it’s handled in the USA. Julie Keough is the co-founder of E-Structors, a company that handles, recycles, sorts, separates and dissembles electronic devices safely in the USA. E-Structors is a certified recycling company to meet EPA standard of handling e waste and just to be sure that they hold that standard, every year an inspector comes and asks a few questions. Around 80% of all e waste gets thrown away in the trash, that’s around 15 millionRead MoreEvaluating The Performance Of E Waste Recycling Programs Using Fuzzy Multi Attribute Group Decision Making Model1522 Words   |  7 Pages Review of â€Å"Evaluating the Performance of E-Waste Recycling Programs using Fuzzy Multi-attribute group Decision Making Model† Haokun Li hli120@illinois.edu â€Æ' Contents Introduction 4 Performance Evaluation 5 (1) Define Criterions 5 (2) Score the Criterions 6 (3) Compute Weighting Factors 7 (4) Computing Weighted Matrix 8 (5) Find Positive and Negative Ideal Solutions 8 (6) Compute Overall Performance Index 8 Conclusions 9 References 10 â€Æ' Abstract: A fuzzy multi-attribute groupRead MoreWhat Makes The Geography Enjoyable?1450 Words   |  6 Pagesways of disposing our waste. For example, for our electronic waste we have a collection week, twice a month, and without help collect hazardous waste from local residences. This process is completely free and economically friendly. The electronic waste will go to our robotic systems which contribute to jobs that humans cannot accomplish. Electronic waste could also contribute towards the radios and GPS and touch screen systems included with our solar powered vehicles. The problem is that trash workers

Climate Change And Global Warming Essay - 1697 Words

Abstract Purpose of this research is to discuss the problem of climate change and highlight the importance of sustainable development of resources to reduce or eliminate global warming. This paper also introduces the Paris Agreement to its readers and the research is questioned by asking: What if countries don’t sign Paris Agreement? The information used in this research paper is obtained from the official United Nations website which is the primary source of information for this paper as well as the secondary sources like Reuters and NASA along with scholarly sources like ProQuest. This paper refers to previous studies and discusses the effects of climate change and global warming domestically as well as globally on a country. In this research, the significance of the Paris Agreement as a driving force in reducing activities responsible for climate change and lowering percentage of global warming will be highlighted. Referring to the analytical and statistical information pro vided by NASA, the paper is designed to persuade the readers that the information is credible and accurate. The conclusion of the research paper covers the part stating the effects of climate change on our environment which is why appropriate measures must be taken to reduce climate change rates. This paper argues the need to maintain the sustainability of the resources to reduce global warming. The paper also highlights how the countries have compromised and ratified the Paris Agreement and signed it.Show MoreRelatedGlobal Warming And Climate Change974 Words   |  4 Pagesabout global warming, whether it is true or false. Is there evidence to prove that global warming has impacted the climate due to the rise in the earth’s temperature? Climate change is a problem that is worldwide that should be reviewed. The rise in the earth’s temperature has caused some impact to the weather and climate changes to many places worldwide. This rise in temperature has the potential of causing drastic changes to the earth in many ways. It is time to view the global warming concernsR ead MoreClimate Change Of Global Warming924 Words   |  4 Pages Figure 0.1 shows the different effects of global warming. Global warming is the warming of our planet at an extreme rate. The Earth’s climate has warmed by 7.8OC since 1880. (Quick facts about science, 2015). What causes global warming? The cause of global warming is the carbon dioxide. This acts like a blanket. Protecting the earth, and heating the earth. Sun rays would normally bounce around the earth, but with the blanket, the sun rays heat the blanket which heats the earth. (Petersen ScienceRead MoreGlobal Warming And Climate Change1398 Words   |  6 Pages Global warming and climate change have been frequent topics of discussion over the past several years. Although people tend to focus on the politics, it is important to look past the media aspects of it into the cold hard facts of what our Earth is currently experiencing, and what has caused it in the first place. The cause of climate change includes natural causes, but human causes are what is generating such a rapid global temperature change. It’s time that the ways in which humanity affectsRead MoreClimate Change And Global Warming1060 Words   |  5 PagesClimate change (Klaus) 1000 The terms â€Å"global warming†, â€Å"climate change† or â€Å"greenhouse effect† have become more than just parts of the popular lexicon as they rather are subject of public discussions, scientific research or political debates. Despite the popularity and the ubiquity of these terms, the public’s theoretical and conceptual understanding of them and their causal relations is often based on superficial knowledge and buzzwords or caricatures outlined and depicted in several popular mediaRead MoreClimate Change : Global Warming1194 Words   |  5 PagesDonya Curtis April 19, 2017 English 1001-rough draft Global Warming Global warming is one facet of the broader term climate change. It is the increase in the average temperature of the Earth s surface air and oceans from the mid 20th century and the projected continuation. The Global warming is primarily the consequence of building up greenhouse gasses in the atmosphere. Emission rates for most important anthropogenic greenhouse gas, CO2, have increased 120 fold in the past 140 years. WhileRead MoreClimate Change and Global Warming1074 Words   |  5 PagesClimate change and Global Warming are out of control. This means that, no matter what policies, processes or actions are implemented, the Earth as we know it will never be the same again. There is significant evidence to support this hypothesis. The dilemma becomes whether we can limit the damage and adapt to a new status quo or not. Rising sea levels and the damage caused by this phenomenon has irreversible impacts on coastlines worldwide. Damage to sensitive reef systems cannot be fixed. This alsoRead MoreClimate Change And Global Warming1022 Words   |  5 PagesWhat = Climate Change Who = Emma, Aoife, Julia, Rachael, Mariah and Cà ©line What is it? Climate Change is a change in the demographic distribution of weather patterns, and related change in oceans, land surfaces and ice sheets, happening over time scales of decades or longer. It’s the world’s greatest threat. Climate change is the change in temperature over a period of time. It involves the greenhouse effect and global warming. Where is it? It is an issue affecting everyone everywhere. ClimateRead MoreClimate Change And Global Warming1474 Words   |  6 Pagesphenomenon, known as â€Å"smog† became an often daily occurrence in big, urbanized cites across the globe. Also, Al Gore’s book, An Inconvenient Truth, popularized the issue of climate change and global warming as a result of the damage that the modern world has done to the atmosphere. He noted that people resist the facts about climate change due to the inconvenience of changing their lifestyles. But, uninhibited industrialization of several countries has led to intense modernization and revolution of theRead MoreClimate Change And Global Warming928 Words   |  4 PagesThis paper will discuss climate change and global warming on the economy. The paper also gives a description on climate change and global warming. As well as what it hold for future business owners. It will also discuss what the government is doing about climate change/global warming. Climate change is a long-term shift in the statistics of the weather (including its averages). For example, it could show up as a change in climate normal (expected average values for temperature and precipitation)Read MoreClimate Change And Global Warming1630 Words   |  7 PagesClimate Related Threats Global warming will lead to uncontrollable devastation such as famine, war, and economic instability. Climate change will accelerate the dislocation of hundreds of millions of people and the extinction of many species. The negative effects of climate change are obvious on every continent. Professor Le Quere, director of the Tyndall Centre for Climate Change Research at the University of East Anglia said, The human influence on climate change is clear. The atmosphere and

Rayamaya Essay Example For Students

Rayamaya Essay Krishna was born 5,520 years ago. Before Krishnas birth there was a prophecy in relation to Kansa, a tyrannical king, that the eighth child of Kansas sister would be the cause of his death. It happened that this child was Krishna, the son of Devaki and Vasudeva, born in a prison at Mathura. His childhood was spent in Gokul and Vrindavan with Yashoda and Nanda. The central theme of Krishnas life was not destruction of the wicked or protection of the pious. The relationship between the individual and God is not the relationship of the pious and the wicked. Wickedness is a personality trait or tendency. Interaction with the divine power happens in another dimension where wickedness is overcome by continuous remembrance and thinking of God. Even Kansa, who was wicked, did nothing but think and dream about Krishna from the time of the prophecy till the time of his death. Whether the remembrance was due to fear or affection is not important, but the thought process was ongoing and constant. The relationship that an individual has with God transcends their wicked and pious nature. Wickedness and piousness are external expressions of human personality, but the thought and remembrance which is continuous, ongoing and unbroken indicates the awareness and the relationship that one has with the higher power, with God. The focus of Krishnas life was the establishment of dharma. Dharma is identified as a purushartha. Dharma is not a belief, a concept or a religion; dharma is action, effort. This action and effort should lead one to experiencing the divine nature that is dormant in every being. Krishna wanted to establish this concept of dharma right from the time he became self-aware. In the festival of Ganga Dashahara, the women float candles or deepaks on the river as a form of worship. There is a story that when Krishna was very young he accompanied his mother, Yashoda, to the banks of the river to observe this ritual. When he saw people floating little candles on the river, he entered the water himself and every time a deepak or candle floated by he would pick it up and put it on the riverbank. When his mother asked him what he was doing, he replied, Mother, all the candles that come near me I pick up and put on the shore. My little hands cant reach the candles that are in midstream or near the other shore, but any deepak that floats towards me I pick up and put on the shore. Deepaks or lights represent the individual souls who are floating in this stream of samsara. Those who are too far away go unattended, but those souls which float towards the godly nature are immediately picked up and saved. Coming close to the proximity of the Divine is the purpose of dharma, nothing more. Teachings that can bring us closer to God change from age to age, from civilization to civilization. In Satya Yuga, the method was tapasya. In this age, known as Kali Yuga, Buddha, Mahavir, Christ, all the saints and sages, have said that the form of religion should be love and compassion. Being compassionate, loving and kind towards others was the teaching of these sages for this age. In the times of Krishna and Rama, when there was affluence everywhere, when there was no rampant poverty, when adherence to dharma was an integral part of the human act, there was no confusion. Krishna, and the teachings of Krishna, speaks about accepting and realizing action. This idea is the underlying philosophy of life as practiced in those times. .u224b91b7f42b1348d3e6b2e753916872 , .u224b91b7f42b1348d3e6b2e753916872 .postImageUrl , .u224b91b7f42b1348d3e6b2e753916872 .centered-text-area { min-height: 80px; position: relative; } .u224b91b7f42b1348d3e6b2e753916872 , .u224b91b7f42b1348d3e6b2e753916872:hover , .u224b91b7f42b1348d3e6b2e753916872:visited , .u224b91b7f42b1348d3e6b2e753916872:active { border:0!important; } .u224b91b7f42b1348d3e6b2e753916872 .clearfix:after { content: ""; display: table; clear: both; } .u224b91b7f42b1348d3e6b2e753916872 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u224b91b7f42b1348d3e6b2e753916872:active , .u224b91b7f42b1348d3e6b2e753916872:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u224b91b7f42b1348d3e6b2e753916872 .centered-text-area { width: 100%; position: relative ; } .u224b91b7f42b1348d3e6b2e753916872 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u224b91b7f42b1348d3e6b2e753916872 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u224b91b7f42b1348d3e6b2e753916872 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u224b91b7f42b1348d3e6b2e753916872:hover .ctaButton { background-color: #34495E!important; } .u224b91b7f42b1348d3e6b2e753916872 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u224b91b7f42b1348d3e6b2e753916872 .u224b91b7f42b1348d3e6b2e753916872-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u224b91b7f42b1348d3e6b2e753916872:after { content: ""; display: block; clear: both; } READ: Film and Literature EssayIn the Bhagavad Gita, emphasis was given to acceptance, performance and realization of actions. It is also said that knowledge of action, knowledge of human participation in life, in this creation, understanding the role that each human being has to play, is a very secret subject that has never been revealed before. But it is only through perfection in action that one can improve the quality of life. This belief holds true even today. All the masters, after they have attained the highest realization, have involved themselves in hard karma. Buddha, after attaining nirvana, plunged himself into karma. He did not isolate himself from the world. When w e see these living examples of people who have attained realization again involving themselves in action, then we have to think, because the common belief is that nothing needs to be done after realization, that one is free to retire to the mountains and lead a solitary life. We isolate ourselves by creating walls of silence around us, by meditating for ten or twenty hours a day. But that has no meaning because the transformative experience of life lies in karma, not in meditation. Karma, not meditation, has been the central philosophy of spiritual life in todays world. If followed sincerely, the state of meditation can be achieved within one year. But what about the karma which binds your personality, your nature, your individuality to this plane and which restricts the growth of human nature by becoming a samskara, an unconscious desire, an unconscious seed for happiness and contentment. How do we eradicate that? Meditation cannot eradicate the seeds created by karma. Meditation can provide you with mental, emotional and psychic strength, tranquility and harmony. Whenever the grass grows, you can cut it and make it look beautiful on the surface, but the weeds are still there. Similarly, whenever the mind goes through difficult times, conflicts, tensions, anxiety and stress practice meditation and you will find relief. It will make the surface of the mind tranquil and peaceful. But the seeds of karma, the weeds of karma, are deep-rooted and cannot be uprooted through meditation alone. For this, the central theme in yoga and in other spiritual philosophies is karma yoga. I am not talking about the type of karma yoga that we perform in the ashram or in society. When you associate the word yoga with karma, it takes on a different meaning altogether. It indicates a process, a state in which you are the master of your karma and not a subject of your karma. When you are the master of karma, you become a karma yogi. When you are under the influence of karma, you are subject to karma. This was the message that Krishna gave to Arjuna, and through Arjuna to all of us. In order to transform and harmonize life, in order to understand the secrets of life, in order to understand your relationship with other beings and with the universe, with the cosmos, with creation and with God, you need to understand how you interact with Krishnas teachings were to develop transcendental love and to be involved with karma. If we can understand these two concepts, we will find that many of our doubts about life, spirituality and dharma can be clarified.

Accounting Theory and Current Theory Theoretical Framework

Question: Discuss about theAccounting Theory and Current Theory for Theoretical Framework. Answer: Introduction The present paper is developed in order to provide a critical analysis of the research article entitled Half a Defense of Positive Accounting Research written by Paul V. Dunmore. The research topic is about discussing the significance of positive accounting theory in carrying out accounting researches and identifying its deficiencies for developing better theoretical models for future accounting context. The overall research article has examined the positive approach to accounting research by presenting the set of ontological and epistemological assumptions related to it (Dunmore, 2009). The main aim of the critical analysis carried out in this paper is to explore the various aspects of positive accounting theory for improving the future scope of accounting researches. The paper has evaluated and examined the main arguments presented in the given research article for providing its proper explanation to the readers. The paper has evaluated the argument analyzed in the given research a rticle that is whether positive accounting theory is able to maintain scientific nature of accounting researches. The main key points of the research article are analyzed through providing its summary, research question, theoretical framework, significance and limitations of the article and at last presenting its conclusion. Summary of Article This section of the paper has summarized the overall findings gathered from the research article. The author in the research article has stated that positive accounting theory developed by Watts and Zimmerman was intended to explain human behavior in accounting settings. The main aim of the research article is to discuss the importance and deficiencies of positive accounting theory to accounting settings. The theory was developed mainly to provide help to accountants at the time of financial reporting by gaining knowledge from the real world situations. The theory was largely used in resolving accounting issues by business entities through making predictions about the accounting policies to be selected and implementing the best solution for resolving the accounting problem (Kabir, 2008). The author in the research article argues that although positivist research is commonly used in accounting settings it is associated with many drawbacks. The theory of positive accounting is associat ed with many problems that limit its applicability in scientific researches. The major problems of positivist research are examined and analyzed by the author in the overall research article (Dunmore, 2009). The major drawbacks of the PAT (Positive Accounting Theory) as illustrated by the author in the research article are lack of quantitative testing of explanations derived from the theory and absence of constructing a theoretical model based on numerical values of parameters. The author in the research article has incorporated the use of Poppers falsification criterion in order to provide an understanding of the theories to be accepted on the basis of quantitative and qualitative parameters. The author has analyzed and examined the ontological and epistemological assumptions for evaluating the importance and deficiencies of positive accounting research. The concept of positive accounting was introduced mainly to support decision-making process of firm managers. The theory was used by managers for taking decision in relation to pricing, reporting and implementing accounting standards for financial reporting (Schiehl et al., 2007). However, the author in the research article has discussed that accounting researchers analyzed human behavior without taking into account any rational behavior. Thus, accounting researches does not predict how auditors make judgments or what methods are adopted by managers in disclosing accounting information. Thus, the positive research program is much wider than the concepts of positive accounting theory. The theory of positive accounting theory only emphasizes on explaining the rational behavior in accounting settings however positivist research examines behavior without making any rational assumptions. As per the author, the accounting research aims at developing an understanding of particular accounting phenomena without assuming rational or irrational behavior. Therefore, in accordance with the author the positive accounting theory is not appropriate for achieving the aims and objectives of scientific accounting researches. Thus, the author has recommended that there is high ne ed for developing other theoretical models in accounting settings that are able to explain the rational as well as irrational causes of particular accounting phenomena (Dunmore, 2009). Research Question The research study is centered on gathering answer to the following research question Does PAT (Positive Accounting Theory) is able to succinctly explain the accounting phenomenas? In context of this main research question, the study also addresses the following sub-research questions: What is the contribution of positive accounting theory to accounting researches? Does positive accounting theory is able to successfully achieve the aims and objectives of scientific accounting researches? What are the common deficiencies of positive accounting theory that limits its applicability in accounting researches? The research questions stated above are developed from analyzing the main arguments presented in the literature review section of the research article (Dunmore, 2009). Theoretical Framework The author in the research article has critically reviewed the work of other researches in context of positive accounting theory and its contribution in accounting researches. As per the theoretical framework demonstrated by the author in the research article, positive accounting theory is proving to be insufficient in providing an adequate understanding of the accounting phenomenas. Thus, there is need for developing new theoretical models for conducting accounting researches that can help in better resolving of accounting issues (Sennetti and Litt, 2013). The author has stated that positive accounting theory is mainly based on theoretical lenses and thus is not appropriate for providing an adequate explanation of the quantitative parameters in accounting. The best understanding of the acceptance or rejection of a theory as quantitative or qualitative is provided by Poppers falsification criterion as stated by the author in the research article (Dunmore, 2009). As per poppers criterions, the scientific researches always incorporate the collection of data that can be quantitative or qualitative. The development of scientific theory consist of the followings steps as stated by Poppers falsification criterion. The step involves observing preliminary ideas and developing a formal theory based on the observed ideas. The theory developed should be based on testable predictions that are in accordance with all the gathered empirical evidences (Fieldsa, Lysb and Vincent, 2001). The predictions developed should be quantitative as they can be easily tested through falsification. This is followed by testing the predictions obtained from the theory developed against the predictions of old theories. The outcome obtained provides a basis for accepting or rejecting a theory as the theory that fails the test whether new or old is rejected. The theories are thus falsified to be based on scientific basis by the use of Poppers criterion. Thus, the author has p roposed that scientific nature of positive accounting theory need to be tested through the use of Poppers falsification criterion (Dunmore, 2009). The author has pointed the main weaknesses existing in the quantitative and qualitative positive accounting research through the use of Poppers procedure of falsification. The scientific researchers are mainly assumed to be quantitative in nature but some researches as pointed by the author are purely qualitative also such as Darwins theory of evolution. The author has proposed that qualitative positive research in accounting needs to be undertaken for developing a proper understanding of accounting phenomena before examining its quantitative parameters. The qualitative positive researches also provide a basis for testing the quantitative predictions of quantitative researches (Slaheddine, 2014). However, the main weakness of qualitative positive research is that theoretical explanations derived from them are not tested. On the other hand, quantitative positive accounting research though based on testable predictions has an undue reliance on logic of hypothesis testing (Dunmore, 2009 ). The author in the research article has also illustrated the major weaknesses of logic of statistical hypothesis testing. The logic of hypothesis testing is only based on testing the null and alternative hypothesis. However, the alternative hypothesis is not fully specified in null hypothesis testing. Thus, the author has stated that accounting filed should incorporate the use of statistics in providing an accurate answer for accounting problems but the main goal should be based on estimation and not on hypothesis testing. Thus, the main weakness of positive accounting research is that it mainly uses the logic of hypothesis testing that is not able to provide accurate evidence in support of alternative hypothesis (Dunmore, 2009). The author has emphasized that there exist a need for focusing on measuring the concepts in quantitative accounting researches rather than testing. The accounting concepts need to be defined and measured appropriately before they are tested through the use of hypothesis (Abedini and Bazrafshan, 2016). The author has thus illustrated the deficiencies existing in both qualitative and quantitative positive accounting research. Thus, the development of better theoretical models is proposed that is mainly based on incorporating the potential role of measurement in explaining the accounting phenomenas. The adoption of the concept of measurement is essential is order to analyze the operational deficiencies in a particular accounting concept and thus proposing the adoption of best accounting concept for resolving a particular problem (Gaffikin, 2008). Thus, the research article has mainly illustrated in its theoretical framework that there exist a wide gap between the actual practice of positive accounting research and that required to make its effective contribution to the accounting research program. The author has proposed several suggestions for improving the quantitative positive research. The major recommendations involve adopting better theoretical models that are based on measurem ent rather than hypothesis testing. There is need for development of elaborate theoretical models that are based on measurement concept and thus provides an adequate explanation of accounting concepts that is well-defined to be operationalized (Dunmore, 2009). Significance and Limitations of the Article The research article is highly significant in providing an accurate explanation of the deficiencies present in positive accounting research. The overall research study is based on illustrating the gap that is present in positive accounting research and the need of adopting better theoretical models in accounting settings. The author has also proposed the development needed in positive accounting theory so that it is able to successfully achieve the aims and objectives of scientific accounting researches. The research study has also highlighted the need for conducting more researches for analyzing the usefulness of positive accounting theory in conducting accounting researches. Thus, the research study is highly important and valuable in proposing the development required in accounting settings for resolving the accounting issues appropriately. On the other hand, the major limitation of the research article is that it is based only on collecting and analyzing qualitative data. Thus, t he research study is mainly a secondary study that is based on analyzing and evaluating the data that is already published in the previous research studies. The research study thus lacks the demonstration of any new findings extracted from the collection of primary data that is not previously explored by any other researcher. Also, the research study is highly complex in nature and lacks a sequential flow of information (Dunmore, 2009). The information flow in the overall research article is not proper and thus it lacks validity and credibility in the eyes of readers (Smith, 2011). Conclusion The overall research article has demonstrated that there is need for developing better theoretical models for achieving the aims and objectives of scientific accounting research. The quantitative accounting researches should not only rely on the use of hypothesis testing but rather emphases should be on measuring the accounting parameters. There is need for adopting the concept of measurement in accounting settings so that theoretical models can be rigorously tested. This is necessary for the development of better and improved theoretical models that can be applied to scientific accounting researches. It is also concluded from the research arcle that positive accounting researches is much wider than the concepts of positive accounting theory. The positive accounting theory is only effective in explaining the rational human behavior in accounting settings however positive accounting researches also incorporates non-rational assumptions for explaining the cause and effect relationships . Therefore, it can be stated from the overall research study that positive accounting theory is inappropriate in successfully conducting quantitative or qualitative accounting researches. References Abedini, B., and Bazrafshan, M. 2016. Accounting Choices Determinants Underlying the Positive Accounting Theory. Journal of Management Sciences 2(8), pp. 448-452. Dunmore, P.V. 2009. Half a Defence of Positive Accounting Research. Fieldsa, T. D., Lysb, T. Z., and Vincent, L. 2001. Empirical research on accounting choice. Journal of Accounting and Economics 31, pp. 255307. Gaffikin, M. 2008. Accounting Theory: Research, Regulation and Accounting Practice. Pearson Education. Kabir, M. H. 2008. Positive Accounting Theory and Science. Positive Accounting Theory and Science, pp. 134-148. Schiehl, E. et al. 2007. Financial accounting: an epistemological research note. Revista Contabilidade Finanas 18(45). Sennetti, J., and Litt, B. 2013. 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