Tuesday, December 31, 2019

Essay about Breast Cancer Diagnosis Methods Analysis

Abstract: Breast cancer research over the last decade has been tremendous and the novel methods being develop help in the early detection, in setting the stages of the therapy and in assessing the response of the patient to the treatment. Some of the studies look very promising and their use in future may decrease the radiation dose to the patient. This paper studies various techniques used for the diagnosis of breast cancer. Different methods are explored for their merits and de-merits for the diagnosis of breast lesion. It was found that the recent use of the combination of Artificial Neural Networks in most of the instances give accurate results for the diagnosis of breast cancer and their use can also be extended to other diseases.†¦show more content†¦Thus smarter systems are required to decrease the instances of false positives and false negatives. This paper reviews the existing methods some of the methods are yet unproven but the studies look very encouraging. II. LITERATURE SURVEY Mammography is a popular technique but it has its limitations especially in younger women and in denser breasts. The Computer-Aided-Diagnosis has been proposed for the medical prognosis [7-9]. The fuzzy logic and Artificial Neural Network form the basis of the intelligent systems. There are several instances where the artificial intelligence is used for the diagnosis of the breast cancer. The methods have included many Artificial Neural Networks architectures such as Convolution Neural Network [10], Radial Basis Network [11], General Regression Neural Network [11], Probabilistic Neural Network [11], Resilient Back propagation Neural Network [12], and hybrid with Fuzzy Logic [13]. In this paper [7] a supervised artificial neural network [14-16] was used to help classify the breast lesions into malignant and benign classes by processing the computer cytology images. The accuracy of the trained neural network was found to be 82.21%. The ANN has been established as a robust system for th e diagnosis of breast cancer [18].There is a complex relationship between different biomarkers which were identified for the diagnosis of this cancer [19], the MLP neural network was simulated for the diagnosis using four biomarkersShow MoreRelatedThe Assessment Of Nuclear Atypia, Mitotic Count And Lymphocyte Infiltration777 Words   |  4 Pageschemotherapy in high-grade breast cancer) and may have an even larger impact on clinical decisions in the future (e.g., assessment of tumor infiltrating lymphocytes to guide the use of immunotherapies). Thus, the accurate pathological diagnosis represents a critical decision-point in clinical medicine, and there would be tremendous clinical utility to a more objective, reproducible and informative technology for the assessment of breast pathology. During my PhD training, I developed methods for mitosis detectionRead MoreCancer Is The Common Feeling Of Fear And Anxiety Of Life And Death Situation1417 Words   |  6 PagesCancer is the term which bring the common feeling of fear and anxiety of life and death situation. Each calendar period, more than a million individuals will be pronounced with tumor growth called cancer per annum conforming by the American Cancer Association. When learning about cancer was diagnosed at the first time, it is hard for client and loved ones to accept the reality of tumor or growth and hand out any kind of information has to be provided immediately after the diagnosis. All kind ofRead MoreEarly Detection Of Breast Cancer971 Words   |  4 Pageswomen were diagnosed in 2012, making the breast cancer the most commun cancer (1). In United States, breast cancer represent 29% of new cases expected to be diagnosed in 2015 of all cancer, and is one of the most common cancer diagnosed after skin cancer. It is also unfortunatley the second cause of death cancer within women, and 17% death cases are expected in 2015 for invasive breast cancer (IBC), among the new cases (2). Among the 61% of the breast cancer diagnosed at a confined stage, the 5-yearRead MoreThe Use Of Breath Testing On The Management Of Cancer Patients1635 Words   |  7 Pagesoutcomes in the management of cancer patients, novel approaches to screening, diagnosis, and treatment are highly sought after. In particular, effective and relatively low cost screening tests may play an invaluable role in reducing patient mortality resulting from diagnosis early in the disease process which is crucial for proactive measures and successful therapy. However, it is critical to remain mindful of the risk of harm related to false positive findings, over-diagnosis, and unnecessary invasiveRead MoreSymptoms And Treatment Of Breast Cancer Essay1032 Words   |  5 PagesBreast cancers are classified by several classifications as: - Histopathology - Grades - Stages - Receptor status. Each of these influences the prognosis and can affect treatment response. Description of a breast cancer optimally includes all of these factors: †¢ Histopathology: Breast cancer is usually classified primarily by its histological appearance. Most breast cancers are derived from the epithelium lining the ducts or lobules, and these cancers are classified as ductal or lobular carcinomaRead MoreBreast Cancer : Cancer And Cancer1471 Words   |  6 PagesBreast cancer Introduction to Breast cancer Breast cancer is one of the most common forms of cancer only surpassed by lung cancer. It involves a cancerous tumour located inside the breast but spreads if treatment is not administered. (Evert et al 2011) Breast cancer can be treated if diagnosed in its early stages but becomes progressively more difficult upon reaching more advancing malignant stages. Breast cancer can be confused with being a female only disease however both sexes suffer. AccordingRead MoreSocial Determinant Essay1007 Words   |  5 Pages Gender as a Social Determinant in Hispanic Females Related to Diet and Breast Cancer According to a study by Pruitt et al., it was â€Å"recently found that among urban breast cancer patients in Texas, Hispanic women had lower all-cause, but not breast cancer-specific, mortality compared to non-Hispanic White women† (Pruitt, Tiro, Xuan, Lee, 2016, p. 1). A social determinant is defined as a factor such as, income, gender, or discrimination, that contributes to the person’s state of health (NCHHSTPRead MoreThe And Clinicopathological Value Of Poly ( Adenosine Diphosphate Ribose ) Polymerase Expression Essay1034 Words   |  5 PagesDiphosphate-Ribose) Polymerase Expression in Breast Cancer: A Meta-Analysis Weiqiang Qiao Ming Yang* Department of Breast Surgery, First Hospital of Jilin University, Changchun, China * Corresponding author Ming Yang, MD Address: Tell: Fax: E-mail: yangming.1967@163.com Abstract Background: Previous researches have shown that poly (adenosine diphosphate-ribose) polymerase (PARP) level was a promising predictor for breast cancer. However, its prognostic value remainsRead MoreArtificial Neural Networks ( Anns )1749 Words   |  7 Pagesupon both the aforementioned and on the power of the computational tools on which the program is ran. Recent advents in the use of ANNs for the aforementioned problems include automatic human speech detection, the prospective early-detection of breast cancer, and ECG Arrhythmia detection. In the cutting-edge, ANNs work to detect statistical anomalies and discrepancies, and their computational efficiency allows for them to be applicable in a myriad of fields. One use that ANNs serve is in the detectionRead MoreThe Research Paper That I Am Evaluating Is, â€Å"The Effectiveness1596 Words   |  7 Pageseffectiveness of group positive psychotherapy on depression and happiness in breast cancer patients†, identifies breast cancer and the devastating toll it takes on it the victims (Dowlatabadi, Ahmadi, Sorbi, Beiki, Razavi, Bidaki, 2016). Breast cancer is a ubiquitous disease in females worldwide, the psychological shrapnel includes, fear, despair, anger, depression and anxiety. Whereas, the ramifications physically of cancer are considered temporary, however, the emotional and psychological damage

Monday, December 23, 2019

How Children Can Be A Blessing - 1286 Words

Adoption So many children that were unwanted and neglected were helped by an early foundation in New York. Each year people are having children and leave them uncared for. Other loving parents or partners who are willing to take in an unloved child and raise him or her as their own has to go through a long process in order to qualify. Unfortunately, not all children find the loving comfort that they need and are returned to the foster homes or are treated bad. Adopting children can be a blessing, but not all children receive the love. Charles Loring Brace was the son of two teachers and was born in the state of Connecticut. He only had one other sibling, a sister. In the 1840s, he had graduated from Yale University and after he was teaching for a while, he began his process to become a Catholic pastor. Later in the late 1840s, Brace moved to New York and with a partner failed in a writing publication. Their attention was on poverty and they had written how poor people lived in the ci ty. Because Brace and his partner had failed in their written project, they turned their attention to homeless children. According to the Encyclopedia, Brace had gone to Europe and when he returned to the United States he began an organization to help children. He began to take in children who were abounded in the streets. In the early of 1850s, Brace began the new organization called New York Children’s Aid Society. This Orphanage collected children throughout the rural communities,Show MoreRelatedBiblical Teachings And Essential For My Future Ministry1609 Words   |  7 PagesChild in the Bible I have chosen six biblical teachings/themes that I believe are important and essential for my future ministry. The six themes includes: Children are a gift from God, God sees children as blessings, children need to be taught how to develop a relationship with God, God commands us to protect the children, God cares about children enough to ensure that they receive discipline, and God asks adults to learn from them. The passage of Scripture that I would choose to describe and leadRead More Blessing by Imtiaz Dharker Essay796 Words   |  4 PagesBlessing by Imtiaz Dharker Imtiaz Dharker’s poem can be read in two ways. A straightforward reading might suggest that the poem is simply a description of an incident when a pipe bursts and people run excitedly for the water. A more considered reading, however, would see the poem as being more ominous and disturbing. Under the apparent good fortune and excitement of the scene are darker ideas about the poverty and superstition of the people in the poet’s native country. It is theRead MoreA Study on Shabbat Essay937 Words   |  4 PagesA Study on Shabbat The Challah is a plaited loaf of bread that is eaten at the Shabbat meal and often at festivals. It can be brought from a kosher bakery or made at in the home. A small lump is taken from the original dough when baked, and cooked with the Challah to represent a sacrifice to god. There are two loaves and this represents the double portion of manna which God provided for the Egyptian Jews when they were in the desert. During the meal, the ChallahRead MoreThe Agricultural Revolution: Augmentation and Dissemination Essay examples1221 Words   |  5 PagesThe blessing and curse of the Agricultural Revolution is advocated with its augmentation and dissemination. Taking the stipulative definition of â€Å"blessing† and â€Å"curse† from the original premise, one can only superimpose the layman’s terms of â€Å"negative† and â€Å"positive†. Upon examination of the two classifications within the Neolithic Period and ancient Mesopotamian civilization one can confirm the premise. Therefore, the agriculture revolution was a blessing and a curse for humanity. Human societyRead MoreWhy is The Name El Shaddai so Important? Essay examples1222 Words   |  5 PagesWhy is the name El Shaddai so important; what wisdom can a name contain? The Israelites of Old Testament times firmly believed in God’s revelation to them, Deuteronomy 29:29 (NIV) says, â€Å"The secret things belong to the Lord our God, but the things revealed belong to us and to our children forever, that we may follow all the words of this law†. Steadfastly, the Israelites waited for what God revelation, so that they could live rightly in His eyes and learn more about His character. Andrew Jukes writesRead MoreWhat Does A Patriarchal Blessing?1451 Words   |  6 PagesWhat does your patriarchal blessing mean to you? President Thomas S. Monson once said, â€Å"Your patriarchal blessing is your passport to peace in this life. It is a Liahona of light to guide you unerringly to your heavenly home† (Monson 4). A patriarchal blessing can be so helpful and guide a person’s life. Good and effective thinking concerning your patriarchal blessing either studying or remembering promised blessings can and will change a person’s life if they will allow it. Preparing to studyRead MoreA Research On A Safe Distance1703 Words   |  7 Pagesto get as much as he can from the exchange in this manner, he offers the most astounding value he trusts he will get. More often than not, the vender even builds the cost to a higher sum with a specific end goal to have space to go down to at the season of the deal, and still get the value he initially needed. 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He is a religious man and is quite thankful for what he has, and as little as that may be, he still considers himself lucky. He is the head of his family which includes his wife, Maria, and his three children, all of which support him in what he does. The other major character in this story is the leader of the thieves gang that calls on Jonathans family. He is the agonist, the problem, the main conflict in this story. And just as Jonathans familyRead MoreThe Cultural Differences Within Our Society1609 Words   |  7 PagesCultural differences occur due to how we were raised and the beliefs we were instilled with. A main cultural difference that has been in the spotlight recently is the idea of how to raise one’s children. After Yale l aw professor Amy Chua had excerpts of her book published in the Wall Street Journal, sparks flew bashing her parenting methods which she uses on her young children. Chua, who grew up with Chinese parents, chooses to use Chinese parenting styles to drive her children to success. Chua bashes the

Sunday, December 15, 2019

Analyse the ways that the director builds suspense and scares the audience in the film JAWS Free Essays

After the horrifying release of Steven Spielberg’s classic ‘Jaws’, the word has since then been associated with the monstrous killer in the ocean, the 20 foot great white, teeth covered in the flesh of an unsuspecting victim, swimming in a pool of blood. Steven Spielberg uses a variety of tricks and techniques to build suspense. Different camera angles, zooms, music and many other ways are used by Spielberg to create the tense atmosphere that is Jaws. We will write a custom essay sample on Analyse the ways that the director builds suspense and scares the audience in the film JAWS or any similar topic only for you Order Now These tricks and techniques all helped steady the bricks of Spielberg’s masterpiece. Without these techniques, the impact that Jaws had imprinted upon the audience would not have been present. These tricks and techniques will be critically analysed to see how they had been used so efficiently to create an unwavering tower of suspense and drama. Jaws is set in the beautiful tranquil island of Amity. The air is calm and peaceful. Kids can be seen in the distant, splashing up and down in the deep blue ocean. You can see the tension relax as people lie in the hot summer sand, eyes drifting into their own world. Amity Island: the perfect holiday. However, the serene atmosphere is twisted apart when the ‘jaws’ of a Great White appears. After the merciless deaths of four people, our protagonist, Chief Brody, must take action to stop the murderous beast from feeding once more upon the people of amity. Teamed with the marine biologist Matt Hooper and the crazed fisherman, Quint, they must set off to hunt down the Great White. Jaws is set on Independence Day, a national American holiday on the 4th of July. This was the day that the US formally adopted the Declaration of Independence from the UK. This would make the perfect scenario for Jaws. Teamed with the hot summer weather typical of July and the bustling holiday, the beach created the perfect scene for a Great White shark to attack. People would gather at the beach, the mood would be joyful. One Great White shark and the chaos that would form would be uncontrollable Music plays an important role in Jaws. Without the music, the suspense would all break down. Steven Spielberg uses music in a special way. He links a certain piece of music to the shark, which essentially becomes the sharks theme. Whenever this theme is played, the audience’s first thoughts would be of the shark. The audience is in constant caution of the shark’s presence, not knowing when or if it actually will attack. This not only creates suspense, but also creates the fear of knowing that the shark is most likely present. However, with this, Spielberg can also create false alarms. Due to the fact that the music is affiliated to the shark, the music can be used to create the illusion of an attack when there is nothing. This creates doubts in the audience’s mind, who were sure that there would have been an attack. This also creates tension because of the fact that Spielberg can then surprise the audience with an actual shark attack. The main theme is also really simple; just two notes, forming something similar to a ‘duh dah’ sound. With this simple rhythm, Spielberg can increase the speed of the two notes creating a faster sense of suspense and danger. Spielberg makes the notes fade into the scene as a ‘non-diegetic’ sound. This means that the sound is present outside of the scene, only detectable by the audience and not the characters. Because it is non diegetic, only the audience will hear the theme, thus making them more nervous/tensed due to the fact that the characters remain clueless of the fate that may await them. The music starts of slow. It speeds up as the action gets more intense and it halts suddenly. The audience will have no idea what is going to happen. At this stage, Spielberg does two things. Create a false alarm, and nothing happens or he makes an attack. The audience will not know whether it will be an attack or a feint, which is why the music is so effective. What is also effective is the lack of music. Or any sounds at all. This creates a sense of emptiness. The lack of any non-diegetic sounds mixed with diegetic sounds such as the screaming of a victim creates a sense of fear. We hear it not as an audience, but from the ears of the victim, which is what scares us the most. Diegetic sounds are also used by Spielberg. Diegetic sounds are sounds outside the scene. These could include many things such as the waves crashing, the chatter of the characters or the music playing in the scene such as an instrument or radio. With this, we can feel the emotions/feelings of the character in more depth, because we are hearing what they hear, not something created outside the scene. But what may also be effective are camera techniques. These can be camera shots that are moving, still, from a certain angle or even from the perspective of someone/thing in the scene. Camera techniques are used most efficiently in an action scene, such as in the first attack with the young girl called Chrissy. This scene starts off with the camera focusing on the whole group of teenagers. We can hear the Diegetic sounds such as guitars, the waves and even the crackling of the fire. The young girl, Chrissy, and a young boy move away from the scene. The camera follows them. Soon, they arrive at the oceans end. The camera isn’t clear and the scene is dark. This creates a relaxed but mysterious atmosphere. The young girl goes into the ocean as the boy is getting ready to go in. The camera then focuses on the young girl in the ocean. As we see her swimming, suddenly, a certain theme appears causing tension. This theme is the theme that symbolizes the shark. It starts off lightly, as the girl is still swimming, unwary of any dangers. Soon, the music becomes faster and louder. The camera angle then changes. It appears under the water. We see the view from the camera from under the water to above, as if it were from the perspective of something. Soon, the audience realizes that there is something in the water, which is the shark. We see from the shark’s POV as it gets closer to the young girl, the tempo of the music gets louder and faster. And soon, the shark is near attacking distance of the girl. Suddenly, the camera goes above water and points at the lone girl, swimming. All non-diegetic sounds stop, as we hear only the waves and the girl. And then, all of a sudden, we see the girl pulled down. We hear just the screams, which causes a greater sense of fear. The girl struggles, only to show and flatter the strength of the shark. The girl is then pulled under the water and all of a sudden, the screams disappear. All we can hear are the waves. The camera then becomes still, pointing at the distance in the ocean. All is silent apart from the waves. All this is to emphasize what had just happened, as all we can think about is the scene that had just occurred, as the camera movement is still, pointing to ‘nothingness’; just the plain ocean. The sun then rises, symbolizing the time passing. What we need to realize is not once was the attacker, the shark, shown in clear view. All we saw was the view from the eyes of the shark, and the view of the young girl being attacked from something cloaked by the ocean. This is to create more fear in the shark and create more tension. The second attack is against a young child called Alex. In this scene, we are at a lively beach. There is a happy atmosphere. We can hear children playing, water splashing, waves crashing. It’s a fast pace. However, we know something is going to go wrong. We see chief Brody on the beach. His worried face and constant suspicions create fear and tension in our minds, thinking about the shark. Chief Brody’s fear deeply contrasts with the whole beach’s excitement, creating unwariness in the scene, due to the main focus being on Brody and the outside focus being on the beach. Brody, being on the constant lookout, is being cautious of every single detail, causing great exaggeration in small details. This creates suspense, as we don’t know what will happen due to all the false alarms that go on in this scene. We see a wide shot on all of the people in the ocean. Chief Brody is paranoid, causing the smallest things to seem as if they have a large effect. The first example of this is the girl screaming. This scream causes the audience to become paranoid due to the contrast in Brody and the atmosphere. Brody is distracted, causing him to become more anxious to see what was going on. However, the scream was meaningless, which was the first false alarm. The second false alarm was the old man and woman. The old man swam underneath the water and slowly rose, causing Chief Brody to think it was a shark, only to be relieved and slightly frustrated at the fact that it was just a person. This all creates a sense of unpreparedness to the actual attack due to the false alarms. The false alarms create a feeling of reassurance. Chief Brody’s wife starts to relax him, allowing him to ease his paranoia of the shark. Then suddenly, the atmosphere changes. The familiar music plays. The disappearance of a dog into the water highly implies that something is there. The audience is now aware of something being there, however, Brody is unfocused and the whole beach has now idea what was going to happen. And all of a sudden, as the theme gradually becomes louder and faster, the camera shot goes underneath. The POV is now from the sharks. We see several vulnerable children from under the ocean, their legs sticking out. However, the shark goes closer and closer to a single person. As the shark goes closer, the music speeds up and tension rises. And soon, the shark attacks. The people on the beach have no idea what’s going on, and the sudden atmosphere change causes a chaos. Brody notices too late. Soon, everyone evacuates, however, one person is still searching desperately for someone. As the scene ends, a young boy’s life jacket appears on the shore and the camera focuses on it completely, torn and slightly covered in red. The audience realizes that whoever owned that jacket was the victim. The shark is the main object of fear in Jaws. It appears out of nowhere, shocking the audience. The fact that it doesn’t show the shark directly creates uneasiness and a feeling of defencelessness. It makes it seem menacing that it attacks, creeping through where no one can see it. The unusual size and the intimidating pictures that are shown to study the shark creates a scary image, due to the fact that the actual shark itself isn’t shown until later. And the music, it creates a sort of stealth for the shark. If the music is on, the shark is assumed to be there. If the music is not on, the shark is not assumed to be there. The false alarms were all created for one purpose, the real attack. The false alarms led to the audience easing up, but then to be surprised by the actual attack. Near the end of the film, the jetty used to capture the shark is small and unstable. Compared to the shark, it is miniscule. The phrase ‘we’re going to need a bigger boat’ said by Brody shows that it’s in vulnerable to the shark’s giant size. It isn’t sufficient enough. The feeling of breaking down and falling into the ocean, where you are practically food for the shark creates suspense. It could break down any time. Overall, Jaws was an excellent film and the techniques by Steven Spielberg completed it. The scariest parts were no doubt, the unpredictable shock. They came out of nowhere and broke apart the suspense with no warning. The film was a big success and appealed to me greatly. How to cite Analyse the ways that the director builds suspense and scares the audience in the film JAWS, Papers

Friday, December 6, 2019

Accounting Theory and Current Issue Related Watt and Zimmerman

Question: Discuss about the Accounting Theory and Current Issue Related Watt and Zimmerman. Answer: Introduction Positive accounting theory is a new approach in the field of accounting research which aims to highlight and discover the actual accounting practices. It became one of the basic financial accounting theory. Positive accounting theory attempts to translate the real accounting practices into accounting transactions. It emphasis on to predict and explain the real approaches of accounting. Normative accounting theory recommends the practices which should be done. This paper is a good attempt to explain the actual, meaning of positive accounting. It highlights the conceptual application of positive accounting with the real human behaviour. Cause and effect relationship behind the human behaviour is difficult to explore in large organisations and thus, positive accounting theory helps to mould the interpersonal skills and behaviour to achieve the organisational goals. This paper helps to understand the complexity of accounting practices within the organisations. Many approaches and theorie s are used to give a broader prospect about the application of positive accounting. This paper discloses the real status of positive accounting with explaining its background and history in detail. Its a well versed and illustrated paper which gives deep knowledge about the theory (Griff, 2014). Positive accounting theory helps the firms to maximise the survival prospects and work efficiently. This theory helps to understand the behaviour of accountants and their approaches while recording the transitions. Watt and Zimmerman have first used the term of positive accounting and carried out a deep study and research to process the right application of this theory. This report consists the critical analysis of the paper and highlights the useful application of the positive accounting theory. The theoretical framework has been also explained in this report. In addition to this, significance along with the limitations of the paper have been also stated. At the end of the report, a conclus ion has been drawn. Summary of Article Watts and Zimmerman first introduced the concept of positive accounting. Their strong conceptual explanation gave wide importance to this theory and made it very popular among the researchers. Firms are also adopting this theory to enhance the performance of their accountants and maximising their profits. Positive accounting theory has been trademarked by the Watts and Zimmerman. This paper is well versed with the ontology and epistemology of the positive research theory and explains its practical application to successfully operate the research. As per this theory, there are three main components of empirical research theory. There are three hypotheses of positive accounting theory namely Bonus plan, Debt covenant and Political cost hypothesis. Bonus plan hypothesis helps managers to shift their accounting policies in a more profitable way so that they can increase current year bonus and maximise their wealth. Debt Covenant hypothesis eliminants the accounting-based debt covenant wh ich increase the future earnings. Whereas, political cost hypothesis leads to high profitability by injecting political cost. Positive accounting is equally good as an economic theory as it does not provide any suggestions for good accounting practices but predicts and analyse the current behaviour of an accountant. Many examples which support the importance of this theory have been quoted in this paper (Mattessich, 2017). Beyond all criticism, positive accounting theory has been the most grounded paradigm for accounting research in the last decade. Furthermore, the author has included critical evaluation of the positive accounting theory. The weakness of research hypothesis has been also explained by the author which proves that this paper is not biased. Effects of positive research programme the have been also highlighted in this paper. This paper is very rich in contents and contains informative as well as analytical prospects of positive accounting theory concept. Research Question In the process to understand the various aspects of the positive accounting, there is effective requirement to identify solutions to the following questions which can elaborate and help in the research. Identify the role of positive accounting theory in the changing environment of accounting and its effectiveness? Evaluate the role of the adoption of the new accounting standards in the process of positive accounting? Evaluate the effects of the adoption of the positive accounting on the overall accounting process and its results? Define and analyse different types of positive accounting theory and their characteristics and impacts? Theoretical Framework In the field of accounting, there are two types of theories which are adopted having different characteristics and impacts on accounting. Positive accounting is driven by events of the real world and has been translated to accounting transactions. These theories are different from normative theories as in there is the existence of prediction. There are included selection and adoption of new accounting standards in the overall accounting process (Griff, 2014). PAT is emerging accounting theory which is providing wide and expended platform to the organisations in which they can relate the accounting process to the real world and take advantage of long-term stability. By becoming more real to the world while adopting accounting policies and standards there can be reduced chances of consequences and there will be a reduction in the cost of the contracts in any firm or organisation. This theory creates liquidity and flexibility in the adoption of the accounting policies by which there can be taken benefits of various opportunities that can lead the accounting to a new level. PAT is a scientific and empirically based theory which makes it different and better in a different manner in respective to the normative theory. Watts and Zimmerman have studied and discussed various aspects which are proving this theory as more scientific and empirical in nature. In the process to understand positive accounting theory, there are some hypotheses which help in understanding this theory which is as follows. Perfect market hypothesis- This theory of positive accounting is based on the hypothesis of that there is perfect market position in which there are included different information and their transaction costs. There is an effective role of the regulation and political costs while calculating the perfect market as defined by the Watts and Zimmerman. This theory is ineffective as in there is the role of proper allocation of resources which make an impact on the removal of regulations. Efficient market hypothesis- The efficient market hypothesis is assumed as the perfect market which is based on economic principles in which there is no cost of the transactions and information. This is strong market as in all the information of this market are publicly available and can be used effectively. Managers of firms select various bonus plans which are defined as the bonus plan hypothesis in which they analyse various accounting theories and procedures that can provide benefit for the long term. In every organisation, there is an effective requirement of the various accounting policies and procedures to manage the debt of the organisation. Every organisation is required to adopt debt covenant accounting standards by which the future earnings can be transmitted to the present period. This can help in managing the impact and effect of the debt on the overall organisation (Mourik and Walton, 2013). Political heat is due to the increased profitability of the organisation which can lead to increased taxes and regulations. For this, there should be adopted effective accounting policies and procedure to manage the current earnings to future earnings. There are following ways to adopt and achieve Positive Accounting Theory- In this process, there is a requirement to change accounting policies which are more related to the real world. There is a requirement of adoption of new and more related accounting standards which can make more effective accounting results. Adoption of the Capital Asset Pricing Model (CAPM) method for effective measurement capital market. Effective change in the real variables like RD, advertising and maintenance etc. Adopting various techniques and SPE (Enron), Capitalise operating expenses (WorldCom). Selection of related and effective hypothesis after analysis of their characteristics and relevance. Significance Every research has its own significance in its respective field. Positive accounting theory is a Morden approach which supports innovative and behaviour approach in accounting. In the current era of competition, it becomes difficult for the firms to survive in the market by following traditional approaches. New and dynamic approaches of accounting help the managers to convert financial transactions into profitable transactions which help them to achieve both their personal along with organisational goals. Positive accounting theory is very useful in predicting real world events into profitable accounting transactions (Hoque, 2006). This paper is very useful for the accounting precautionary to understand the concept of positive accounting theory. It differentiates the popular and profitable accounting theories from the traditional once which do not contribute much to the achievement of personal goals. This paper also plays an essential part in explaining the limitations and falsificat ion of this theory. This paper contains many real-time illustrations which help to understand the theories in a more precise way. In addition to this, history of the theory is also explained in this paper which provide the need to develop this theory. Components of successful positive research programme have also been explained in this paper. This paper also helps in evaluating the effects of the positive accounting theory. Beyond all criticism, positive accounting theory has been the most grounded paradigm for accounting research in the last decade (Mourik and Walton, 2013). Limitations of the Article It is not easy to understand the whole concept with the one paper. In order to gain a complete insight and understanding about the positive accounting theory more research is required. This paper contains scientific terms and experiments which are not easy to understand by every reader. Authors should have included some diagrams to make the reading more interesting. The language of the paper is academic and contains lots of scientific terms. Positive accounting theory is a new concept and hence available research paper is not sufficient to understand and practice this theory in real. Data collection methods have not been defined by the writers. A detailed explanation of each component is missing in the paper. Mathematical and scientific formulas are used in this report which is not easy to understand by all the users (Whittington, 2007). Conclusion Watt and Zimmerman have first used the term of positive accounting and carried out a deep study and research to process the right application of this theory. Positive accounting theory attempts to translate the real accounting practices into accounting transactions. Its emphasis on to predict and explain the real approaches of accounting. Normative accounting theory recommends the practices which should be done. This report consists the critical analysis of the paper and highlights the useful application of the positive accounting theory. The theoretical framework has been also explained in this report. This paper is well versed with the concept and terminologies of positive accounting theory. Practical application of this theory can be understanding with the help of this paper. The positive theory is a Morden approach which helps the accounts manager to apply behavioural science into accounts and maximise the profit of the firm. This approach is also very helpful for the firms to at tain sustainable development in the long run. In every organisation, there is an effective requirement of the various accounting policies and procedures to manage the debt of the organisation. On the basis of above discussion, this can be concluded that this paper is a good source to examine the epistemology of positive research. In addition to this, the present need and requirements in the felid of accounting research have been also highlighted. There is a need of better theoretical model which will help in testing the subject in detail and give more accurate results. Positive accounting theory has provided a better understanding of the human behaviour and application of theories to achieve set goals. References Wolk, H. I., and Dodd. J. L., and Rozycki, J. J. (2012). Accounting Theory: Conceptual Issues in. Los Angeles: SAGE. Whittington, G. (2007). Profitability, Accounting Theory and Methodology: The Selected Essays of Geoffrey Whittington. Oxon: Routledge. Griff, M. (2014). Professional Accounting Essays and Assignments. Lulu Press. Mourik, C.V., Walton, P. (2013). The Routledge Companion to Accounting, Reporting and Regulation. London: Routledge. Hoque, Z. (2006). Methodological Issues in Accounting Research: Theories, Methods and Issues. Spiramus Press Ltd. Mattessich, R. (2017). Two Hundred Years of Accounting Research. Oxon: Routledge.