Essay about The Cuban Missile Crisis - 2116 Words

The Cuban Missile Crisis Thousands of minuscule ripples protrude from the vast Atlantic Ocean. The sun, old in its day and weary of shining down upon the blue green sea begins to set. Almost as if to save the best for last, a brilliant mirage of orange and red color is cast upon the busy waves. Nowhere on this planet is this image captured so brilliantly as in the Caribbean, and nowhere on the earth is such a surreal scene captured daily. This heaven on Earth is a painter ¡Ã‚ ¦s paradise, a travel agent ¡Ã‚ ¦s dream, and a honeymooner utopia. For as far back as man can remember, numerous competitive countries have sought after this Shangri-La. Whether for their views, climate, people, or numerous crops, the scattered islands that inhabit the†¦show more content†¦The infamous Bay of Pigs incident left thousands of soldiers captured, and the United States government extremely embarrassed. It was just before this time that the United States sent nuclear missiles to Turkey, just over the USSR ¡Ã‚ ¦s horizon. Russia responded to these and other actions by placing missiles in Cuba, 90 miles away from America ¡Ã‚ ¦s southern tip, spawning the Cuban missile crisis. It was in fact the United States government ¡Ã‚ ¦s hostility towards Communist Cuba that led up to the Cuban missile crisis. Presently, Cuba ¡Ã‚ ¦s economy is a centrally planned state-owned economy in which the state organizes, directs, and controls the economic life of the nation. Foreign trade, according to the constitution is  ¡Ã‚ §the exclusive function of the state ¡Ã‚ ¨. (Article 18) The ministry of foreign trade was created in 1961 to be the only state agency authorized to conduct foreign trade. All trade is conducted through the ministry which controls 40 foreign trade enterprises, each responsible for a different product. It was not always this way in Cuba however. Cubans endured numerous revolutions to convert their economic system from mercantilism, to capitalism, and eventually to communism. Cubans, however refer them as different stages of one single revolution. Unique social aspects that needed changing marked each stage of the Cuban revolution. Cuba ¡Ã‚ ¦s landowning aristocracy (Ranchers, coffee and sugar planters) initiated the wars ofShow MoreRelatedThe Cuban Missile Crisis1149 Words   |  5 Pagescausing a civil war. Both the Cuban Missile Crisis and the Vietnam War illustrate the United States attempt to combat communism. The Cuban Missile Crisis in the prevention of a nuclear war. Whereas the Vietnam War ultimately curtailed the spread of communism. (CMC) During the Cuban Missile Crisis, the U.S was trying to prevent a nuclear war, and attempting to contain the hostility between the U.S and the Soviet Union. In 1962, an American U2 plane spotted a Russian missile site being built with shortRead MoreThe Cuban Missile Crisis1188 Words   |  5 Pageseven know. Topic Sentence: The Cuban missile was a crazy time. It happened some fifty years ago when John F. Kennedy was president. It was when one of U.S. spy plane caught Soviet Union trying to sneak some nuclear missiles into Cuba that was ninety miles off the United States’ coast. Soon enough president Kennedy had to talk to one of their leaders about what are they doing with the missiles and if they do not remove it there will be a war. The Cuban missile crisis happened during the Cold War betweenRead MoreThe Cuban Missile Crisis1495 Words   |  6 PagesKennedy was made aware of Soviet missiles in Cuba. This was the testing ground, the closest the world has ever been to nuclear war, the Cuban Missile Crisis, 16-28 October, 1962. The future for millions of lives depended upon the ability of United States President John F. Kennedy and Russian Premier Nikita Khrushchev to reach an agreement in which both did not lose face, and more importantly, the world survived. The events leading up to the Cuban Missile Crisis, as explained by Sheldon M. SternRead MoreThe Cuban Missile Crisis Essay2455 Words   |  10 PagesThe Cuban Missile Crisis bought the world closer to extinction than ever before. It was through the decisive actions of newly elected president John F Kennedy and then premier of the USSR Nikita Khrushchev that the confrontation did not escalate into all out nuclear war. The Cuban Missile Crisis lasted for 13 days, it was predicated on the fact that the Soviet Union was placing intercontinental ballistic missiles on the island country of Cuba which is just off the coast of the United States nearRead MoreThe Cuban Missile Crisis1016 Words   |  4 Pages Events leading up to this potential catastrophic war was the Cuban Revolution, the failure of the Bay of Pigs invasion, US anti-communism, insecurity of the Soviet Union, and Cubas fear of invasion. Thankfully, the conflict was avoided due to great cooperation from both President J ohn F. Kennedy of the United States and Soviet Union leader, Nikita Khrushchev. Each decision made by each leader was vital in the outcome of The Crisis. Kennedys choice to take action by methods of quarantine insteadRead MoreThe Cuban Missile Crisis2013 Words   |  9 PagesInvestigation The purpose of this investigation is to establish the extent to which there was a victor at the end of the Cuban Missile Crisis in 1962. This investigation will evaluate the position of both Khrushchev and Kennedy after the crisis in order to draw the victor. Looking into the intentions and goals of USA and the USSR leading up to, during, and recently after the crisis to determine the true victor, in between the years 1959 and 1979. Sources that will be used in this investigation includeRead MoreThe Cuban Missile Crisis2100 Words   |  9 PagesThe Cuban Missile Crisis The Cuban missile crisis was the most dangerous of the Cold War, but it still involves the two main superpower enemies; Russia and America, only this time Cuba got involved too. The Cold War happened because Read MoreThe Cuban Missile Crisis5937 Words   |  24 PagesThe Cuban Missile Crisis The world was at the edge of a third world war. This was the result of a variety of things: the Cuban Revolution, the failure of the Bay of Pigs invasion, US anti-communism, insecurity of the Soviet Union, and Cubas fear of invasion all made causes for war. However, war was not the result due to great cooperation from both President Kennedy and President Khrushchev and each of the decisions made by the leaders was crucial in the outcome of The Crisis. Kennedys choiceRead MoreThe Cuban Missile Crisis Essay3251 Words   |  14 Pageswar. Looking back now, I realize the Cuban Missile Crisis was an extreme pivotal moment in the Cold War. 6 months ago my own country, the United States of America, had never been so close to Armageddon with the Soviet Union. On October 16th, 1962 I was informed that the CIA’s National Photographic Interpretation Centre had reviewed findings from U-2 aircraft photographs and had identified objects that were soon to be interpreted as medium range ballistic missiles. The U-2 flight, piloted by MajorRead MoreThe Cuban Missile Crisis Essay1292 Words   |  6 Pagesinevitable to the world, it was the first time nuclear war was hanging on a thread. The Cuban Missile Crisis presented a threat to the world, in which the USSR planted nuclear missiles on Cuba. America’s response was to threaten launching nuclear missiles at the Russians. This incident launched the world into a new time, which presented nuclear weapons as a source of power. The incident of the Cuban Missile Crisis still connects with us today because the power nuclear weapons present, which provides

John Locke And Jean Jacques Rousseau Essay - 1583 Words

The social contract, according to which human beings begin as individuals in a state of nature, and create a society by establishing a contract whereby they agree to live together in harmony for their mutual benefit, after which they are said to live in a state of society, including concepts such as equality, fairness and equal distribution. During the Enlightenment of the 17th and 18th centuries, was when philosophers contributed to the social contract theory, as this was a time marked within history to be a time when intellectuals first began to explore established views in relation to religion, science, economics, goverments and laws. Dating back to 1588,Thomas Hobbes (1588-1679) English philosopher, conditional defender of monarchy as the source of civic order (Explorations, 2014).Three philosophers in particular being Thomas Hobbes, John Locke and Jean-Jacques Rousseau were the key thinkers within the philosophy of social justice, influencing the main idea of a social contract b ased on their theories, they suggest that the whole of society have been produced by a general social agreement, social contract, this outlines our responsibilities as citizens our obligations to obey the rules of justice that stem from the governments that enforce the rules of justice within our society, to enable a fair and just society and is within the interest of all people. John John Rawls, one of the most important political philosophers of the second half of the twentieth century, He isShow MoreRelatedJohn Locke And Jean Jacques Rousseau967 Words   |  4 Pagesindividuals would come together to form a society. Two philosophers, John Locke and Jean-Jacques Rousseau, give their respective opinions on what is the role and purpose of a â€Å"Social Contact’ in their works the â€Å"Second Treatise on Government† and â€Å"Of the Social Contract†. When defining the social contract in the â€Å"Second Treatise on Government†, Locke begins by addressing the state of nature. Similar to other philosophers of his time, Locke states his definition of the state of nature which he describesRead MoreJohn Locke And Jean Jacques Rousseau1270 Words   |  6 Pagesimplementation of a society in which all are guaranteed equal rights has never come to fruition. Through political treatise, formulated essay’s, and prototypical society s, many have attempted to recreate the works of famed philosophers: John Locke and Jean-Jacques Rousseau. Disagreeing regarding the innate goodness of humans, both understand that for a political society to function properly, humans must be given a society in which prosperity is the goal. Therefore, underlying the key theme that cooperationRead MoreJohn Locke And Jean Jacques Rousseau1785 Words   |  8 PagesJohn Locke and Jean-Jacques Rousseau were both Enlightenment thinkers concerned with the liberties of men. This concern, along with the fact they both believed all men are born into the state of natural equally, induced them to write works concerning a social contract between men. Locke and Rousseau discussed their ideas in the Two Treatises of Government and The Social Contract respectively. Their concerns about liberty in the state of nature led them to generate different accounts of the socialRead MoreThe Writings Of John Locke And Jean Jacques Rousseau1596 Words   |  7 Pageswritings of John Locke and Jean Jacques Rousseau have had a significant impact on the controversy of what constitutes legitimate political power. They both believe in man’s natural mortality, and they also state that creating a social contract and legitimate government is necessary to avoid conflict. Both philosophers hold different perspectives and opinions, however they are both concerned with the same question: What renders exercises of a political power legitimate? Rousseau and Lo cke have severalRead MoreA Summary Of John Locke And Jean-Jacques Rousseau1651 Words   |  7 Pagesthrough education† (Norris, 2017, slide 20). John Locke and Jean-Jacques Rousseau were two important philosophers of education who showed an actual respect for children and â€Å"wrote treaties that advocated more child-centered, natural approaches for the development and education of the young† (Platz Arellano, 2011, p.54). Although they differed on the nature vs nurture debate, some teaching methods and the education of girls, Locke and Rousseau did agree on many theories and their influenceRead MoreJohn Locke vs Jean-Jacques Rousseau.1663 Words   |  7 PagesJohn Locke and Jean-Jacques Rousseau are great political philosophers that have many similar insights about society and its political form. However, when closely examining the writings of these thinkers, one can easily discover many subtle differences among them. The two philosophers base their theories o n different assumptions, which subsequently lead to dissimilar ideas about the origin of society and the constitution of governments. As a result, their views of the development of society greatlyRead MoreJean-Jacques Rousseau and John Locke: Their Relevance for American Society 1811 Words   |  7 PagesIn Second Treatise on Government and The Social Contract, John Locke and Jean-Jacques Rousseau each present and describe their own perceptions of what allows for equality, freedom and democracy. Of the many major ideas developed throughout these texts, the two main distinctions between the two philosophers are natural freedom versus civil freedom and individualism versus collectivism. John Locke, who provided the framework that would allow for liberal democracy, writes that in a state of nature,Read More Comparing John Locke, John Stuart Mill, and Jean-Jacques Rousseau2026 Words   |  9 PagesComparing John Locke, John Stuart Mill, and Jean-Jacques Rousseau John Locke, John Stuart Mill, and Jean-Jacques Rousseau all dealt with the issue of political freedom within a society. John Lockes â€Å"The Second Treatise of Government†, Mills â€Å"On Liberty†, and Rousseau’s â€Å"Discourse On The Origins of Inequality† are influential and compelling literary works which while outlining the conceptual framework of each thinker’s ideal state present divergent visions of the very nature of man and hisRead MoreThomas Hobbes, John Locke, And Jean-Jacques Rousseau All1781 Words   |  8 PagesThomas Hobbes, John Locke, and Jean-Jacques Rousseau all represent social contract theorists who were influenced by liberalism and the enlightenment respectively. They each offer varying takes and critiques of what exactly is the state of nature and from those discussions of the state of nature, they delve into what the state of government would be if it was born from that same state of nature. Hobbes, Locke, and Rousseau can each be compared and contrasted with one another based upon their own definitionRead MoreSocial Contract Hypothesis By John Locke And Jean Jacques Rousseau1723 Words   |  7 Pagesfull work and protection by Thomas Hobbes. After Hobbes, John Locke and Jean-Jacques Rousseau are the best known defenders of this tremendously powerful hypothesis, which has been a standout amongst the most prevailing speculations inside of good and political hypothesis all through the historical backdrop of the cutting edge West. In the twentieth century, moral and political hypothesis recovered philosophical force as a consequence of John Rawls Kantian adaptation of social contract hypothesis

Biological Theories of Aging Free Essays

Aging is a biological phenomenon all the living things are undergoing. We are not sure about anything in the world except the aging. We are approaching getting nearer to the death from the time of the birth onwards. We will write a custom essay sample on Biological Theories of Aging or any similar topic only for you Order Now No living thing in the world has the ability to defeat death as it occurs sometimes naturally and sometimes accidently. Aging has different dimensions like physical, psychological, and social. There are many biological theories with respect to aging. Simple Deterioration, Non-programmed Aging and Programmed Aging, Autoimmunity theory, Free radial theory, Telomerase Theory of Aging etc are some of them. This paper briefly explains some of the biological theories of aging mentioned above. Aging: Simple Deterioration Theory/ Wear and tear theory Simple Deterioration Theory argues that Aging is the accumulative result of universal deteriorative processes such as oxidation, molecular damage, wear and tear, or accumulation of adverse byproducts (Goldsmith, p. 3). Even though man and machine are two entirely different things, both of them have certain similarities in their functioning.No machine is able to function more than particular period of time because of the wear and tear due to continuous work. Same way bodies of the living things are also undergoing continuous work which causes damages to the parts of the body. Even though we refill the fuels in the form of food, nutrients and water, there are certain limitations for the body of the living things to survive for a longer period. In chemistry, most of the chemical reactions yield products and by-products. These by-products are not necessarily the intended one.Same way our body chemistry also yields different by-products which are harmful to our health and may reduce our life span. At the same time we cannot avoid the production of such by-products Aging: Non-programmed Aging Theory Non-programmed theory of aging believes that aging is a passive result of an organism’s inability to better resist fundamental deteriorative processes. Moreover aging serves no purpose, is not an adaptation, and is not programmed (Goldsmith, p. 8). Our body is undergoing lot of changes and processes virtually in very seconds. Most of the activities inside our body are beyond our control.For example, the pumping of blood by the heart is not done with our permission. We cannot stop any of the internal functions. Everything inside our body is tuned to do certain things and any malfunctions occur inside our body may result in diseases. We are passive observers of our body functions. Aging: Programmed Aging Theory â€Å"Organisms are purposely designed and genetically programmed to age or otherwise limit life span because the deterioration and life span limitation serves an evolutionary purpose† (Goldsmith, p. 9). It is unimaginable to think of a world without death for living things.The earth might not be able to give shelter to all the living things if death was not there. So as part of the natural evolution process, nature has programmed death; natural and accidental to all the living things. August Weismann (1834–1914), the great German theorist and experimental biologist of the 19th century, was one of the first biologists to use evolutionary arguments to explain aging. His initial idea was that there exists a specific death-mechanism designed by natural selection to eliminate the old, and therefore worn-out, members of a population.The purpose of this programmed death of the old is to clean up the living space and to free up resources for younger generations (Gavrilov Gavrilova) Aging: Autoimmunity theory This theory argues that our body has the tendency to reject its own tissues with the increasing age (Biological theories of aging, p. 21). For example, it is difficult for the older people to take heavy foods because of digestion problems. Moreover, it is a fact that we are losing many hairs and skin and nail cells periodically. In other words, our body has the tendency to reject certain things as time passes.Free radical theory Free radical theory says that certain chemical compounds in our body does damage which accumulates to produce aging (Biological theories of aging, p. 22). Our body is just like a factory. We know that a factory can produce lot of industrial wastes and these wastes can sometimes affect the functioning of the factory. Same way our body also produces lot of harmful wastes. Some of them will be released through, stools, urines, and sweats. But most of the harmful wastes will be accumulated at some part of the body like Kidney. Kidney stone is a common disease occurring in many people.Kidney failures can cause problems to the blood purification purpose and death can happen. Telomerase Theory of Aging Discovered by scientists at the Geron Corporation, Telomerase Theory of Aging argues that telomeres (the sequences of nucleic acids extending from the ends of chromosomes), shorten every time a cell divides. This shortening of telomeres is believed to lead to cellular damage due to the inability of the cell to duplicate itself correctly. Each time a cell divides it duplicates itself a little worse than the time before, thus this eventually leads to cellular dysfunction, aging and indeed death (Kleinsek Ph.D. ) We have the ability to either accelerate or slow sown the DNA damage. Those who have the ability to slow down the DNA damage may live much longer than those who have not such abilities. DNA can be repaired using artificial means up to certain extent which can delay the death. But under no circumstances, it is possible to avoid death as per the researches and findings till now. Conclusions Aging is a natural phenomenon incorporated to all the living things by nature in order to find spaces for the coming generation.Even though there are many biological theories are there with respect to aging and death, all of them unanimously agree that death is inevitable.Works Cited 1. â€Å"Biological Theories of Aging†. 16 March 2010. 2. Gavrilov Leonid A and Gavrilova Natalia S. 2002. â€Å"Evolutionary Theories of   Aging and Longevity†. 16 March 2010. 3. Goldsmith, Theodore. C. 2009. â€Å"Theories of Biological Aging†. 16 March 2010. 4. Kleinsek, Don Ph. D. â€Å"Theories of Aging†. 16 March 2010. http://www. antiaging-systems. com/agetheory. htm | How to cite Biological Theories of Aging, Papers

Accounting Theory Positive Accounting

Question: Write about theAccounting Theoryfor Positive Accounting. Answer: Introduction The paper evaluates positive accounting research in a wider context and analyses the connection between human behavior and accounting set up using hypothetical as well as statistical testing methodology. The epistemology and ontology of this is contacted with the lacking methods of statistics like the casual constructive of theoretical models for examination, insufficient imitation to warrant morale in the process to accept finding due to reduction in interest of numerical limits of the attained values, so on and so forth. The deduction in the study is examined and focused because it leads to insufficient findings or the result that are not reliable. It further discuss on how the positive accounting study attains it full level. Thus, in the article the main issue would be on the positive impact pronouncement. Summary of the Article The study initiates with an analysis of a layman in usual situations and incidents. Many sacred convictions are also further discussed and thus the outcome is that the human being is influenced by a scientific approach that can freely act according to the situation and incidents. Concluding that the practices and acts are often distracted by a number of factors. Therefore it is normal that a same person might act differently in two same situations and this is the base of the study of positive accounting. Different kind of people react differently in different situations, this is totally based on discretion of every person that how they react in different situation. For instance many study analysis have been taken and discussed that the objectivity of human nature is applicable in 80%% of the incidents. Because of growth of technical and automated accounting and operation system, human interaction has decreased and all the other things have become system oriented. One can be more reliable on the system due to which the rationality of human being is perceived difficultly. In such kind of situations, it is even more difficult to analyze the single human nature. The ontological and epistemological suppositions exposed the work areas in which positive accounting study is done and this regulates positive accounting study from creating resourceful contribution to the environment. Positive accounting study does not restrict to solve the hard puzzles that are not resourceful towards the concern of accounting. Therefore, the contribution does not give any kind of back up in the situation which comes every time and needs a good remark. The inefficient work of study which is currently in process requires a focus for the future for the future workings and to manage the challenges that may be fa ced. In fact the out fashioned study methodology does not contribute anything to the astudy and hence it is orthodox in nature. The onus is a policy maker to sift the positive accounting so that a better outcome is received. Positive accounting study is much wider concept than the positive accounting theory as it includes certain set of standards setting by regulators and the policy builders, advice of pricing and reporting by auditors as well as academicians. But the theoretical models which are selected for the study do not give a justifiable reason. Human beings are considered act intellectually in 80% of the situation which indicates that there are 20% exceptional cases as well. This exceptional study can give justifiable answers to different situation in which the manager tends to make false decision despite of the accounting feedback which clearly points out the fault. One of the important results that are traced is that the firms contractual theory is much linked to the positive accounting study. The contractual view provides more stress on the methodologies and policies of the accounting system. Concluding, the implementation of the conservatism rule has led a massive difference and criticized st rongly. Though there is no accurate list of behavioral exception, instead this only states that positive accounting study way broader concept than positive accounting theory. Thus any study that claims to understand the nature and causes of particular of accounting phenomenon qualifies to be positive even if the causes lies in non-intellectual aspect of human psychology. The numeric and hypothesis testing methods are used to analyze and test the intellectual of the human behavior but have badly failed in the same case. As the hypothesis is dependent only on the sample which is selected and analyzed therefore the real reason cannot be interpreted through it. A hypothesis limits the study to one variable select and then gives its reasoning o the basis of the sample only. But in reality there are a numerous number of outcomes which reflect the accounting system and the actions done by human being in rational accounting environment. Due to these deficiencies, the paper emphasis on the construction of a better model of theory which facilitates the rigorous testing and sophisticated in nature. Moreover it is essential to study for more alternatives to draw a better outcome and understandability. The measure concepts are executed and the analysis progresses from one variable to testing of a linear relationship. Due to this the other alternative are also looked after and all the parameters are being covered. Resulting to which it open the ways for disciplined accounting study which shall be analyzed by accuracy of measurements. There would be overall of accounting system leading to a better ability to predict. This is the summarized form of the study which elaborates the current status of positive accounting study and how it can be utilized to achieve higher benefits. Research Question As it is rightly that to better understand someones situation you have to step in to their shoes that is one have understand their situation. Therefore the question analyzed in the study is whether there any rationale behind the actions of auditors. They there is this variation in the amount of their audit fees, why do they initiate a complete audit in some not in all, so on and so forth? The question raised in the research is further tested using the hypothesis method which looks for and against the condition as to say null hypothesis and alternative other hypothesis. There are numerous questions which need attention to be solved, analyzed and verified. Various methods are also needed for such kind of questions. The min of such testing is to prove that null hypothesis is false and the results calculated are largely dependent upon the sample selected for testing. The technique used for the study that is sampling plays a major role in it. The high level of misspecification leads to Type I error. This is like a questionnaire filled by the auditor during the audit period as the working paper requirement. They do this without actually analyzing the relevancy and validity of the audit paper under the review process. In the similar way the outcome of the hypothesis need not to be correct or close to the reality as it led us to doubt the actual facts and figures which appear to be contrary from the results so obtained. It would not be wrong if called that the values of hypothesis are very feeble in positive accounting study. As a part of literature review, the paper is being set to analyze that whether the qualitative and quantitative expression of positive accounting study are tested properly using the appropriate methods. This needs to be determined in order to fetch the results. Arguments for and against the notion are being discussed with the critique stating a major and definite position to prove the case that looking theories succeed is almost like a surprise. Theoretical Framework The auditing and accountancy profession is also needs to be carried out in accordance with the set of rules and regulations like accounting standard, statutory requirements, taxation and deviation from these, if any shall also attract prescribed penalties. This practice is exercised so that a certain set of standard is created for all and there would be less chance of error. But despite of these control checks, there is a variation in the action of the auditors as they perform audit and hence there is mandatory need to study and analyze the same. Auditors are also human beings and this factor attracts the discussion to the concept of difference between rationality and independence of thoughts. Both the factors have their determining role. As the human mind is always occupied with some thoughts due to which the person may react with biasness in some situations, for instance a client who belongs to the same race might cause biasness in other persons mind. Hence, the whole course of action is influenced by these two factors. Thus, stating that the theoretical framework of this paper is research on the nature of human and analysis of the methods used for the research. The behavior of human is most important aspect and need proper attention so that it does not affect the framework. In hypothetical situation, it is assumed that the sample which is chose represents the population on a whole. To analyze this situation in real world, all the different aspects and possibilities shall be listed down and it shall verified that the sample contain at least one possibility from the real world situation. There are infinite alternatives and hence, this might lead to blunder because cross checking each and every situation is practical not possible at all. But it is sad to state that the statistical methods have their own set of limitations therefore this type of qualitative testing is not carried out. Another difficulty is that the hypothetical situations dos cover the aspects of only one sample and assume that it is same for the rest but in real world, the audit might be governed by more than one aspect at the same time. Significance and Limitations of the Article The article has made a significant impact by opening up with the issues and loopholes in the current working environment. Even if it is partially effective but it has led to encouragement of more quality output to put in this direction. Such kind of articles should be published to create ways for more study that shall undertake with improvement with each level of study. The result so attained from the hypothesis proves that the nature of human is rational. The study is with a scientific view which states that humans take time to making important decision and the think before they judge. The article limits in a way that it has focused more on the critical part leaving the other and it would have provided examples with the circumstances so faced in order to make the study more resourceful. The article also shows that the existing theories are fair and applicable though its applicability has change in time being, also new theories have been generated which are not tested. The presence of such framework and theories indicates that theories generate from time to time. As process of accounting is subject to certain set of limits and measurement errors, statistics shall be used but again the results can influential in a negative manner as every situation faces different kind of conditions. Sample plays ha valuable condition as it represents the whole population. However, judging the whole population on the basis of a sample and giving results on that basis is yet another issue. Conclusion The conclusions that the positive accounting study is currently unable to achieve its expected goal and objectives due to which more reliable, systematical and conceptual approach shall be undertaken. This has encouraged the use of vulnerable and analytical modeling. The process of more and more repetition encourages rigid testing which is able to give a successful answer for the positive accounting research program. There are restrictions in every field but these restrictions can be used as a benefit and can be converted in opportunities to create a sound theoretical framework. This can be seen as a light and the end of the tunnel. Moreover new and upgraded techniques are needed within a gap of time to enhance the validity of the study and make it adaptable according to the conditions so defined. Therefore positive accounting study needs up gradation in order to provide better results with relation to the current situation.