Analysis of Saab

Saab is an abbreviation for Svenska Aeroplan Aktiebolaget. The organization was established in Sweden in 1937 to manufacture airplanes for the Swedish Air Force during World War II. After the war finished, Saab entered the car business and moved to Trollhattan where they are as yet found today. Saab is very much expanded creating items in five diverse specialty units: Aeronautics, Dynamics, Electronic Defense Systems, Security and Defense Solutions, and Support and Services. Saab was procured by General Motors in 1990 who at that point offered the rights to Spyker Cars in 2010. Target Consumer: Saabs’ target showcase is named as â€Å"postmodern individualists† who make their own style instead of tailing others. These people are viewed as knowledgeable and normally live in urban territories. They look for a vehicle that is basic, conveys quality execution, and gives remarkable wellbeing. The vehicle driving experience is worked around giving joy to the driver. Saab’s principle markets incorporate Sweden, United States, and the United Kingdom. Contenders: Saab rivals many entrenched brands and organizations in every one of its principle markets. The Volkswagen Group which claims; Audi, Bentley, Bugatti, Lamborghini, SEAT, Skoda, and obviously Volkswagen is one of Saabs’ various contenders. They likewise contend with BMW, Volvo and Daimler AG who makes Mercedes. Saab has been attempting to resuscitate drooping deals in the US advertise for quite a while. Their absence of capacity to make a particular structure and finding the correct sticker prices are a portion of the reasons they have thought that it was hard to contend as an extravagance brand. Industry Analysis: The car business all in all has endured a shot since the worldwide monetary downturn and has made a daunting struggle for Saab from that point onward. In 2008 the Swedish government needed to give money related help to both Volvo and Saab because of the car business emergency. These occasions have negatively affected Saabs yield and execution inside the business. In February of 2009 General Motors, Saabs proprietors at the time cautioned that Saab may come up short should the Swedish government not mediate once more. Battling to keep up a stable money related admission Saab had to shut down its assembling plants and again look for budgetary guide outside of the organization. Saab’s ability to protect a stable envision as it pushes ahead is basic to future accomplishment in the serious vehicle industry. SWOT Analysis: After investigating Saab’s qualities, one of its most grounded is its capacity to enhance. As expressed before, Saab offers an assortment of items extending from military protection, aviation, common security items, and autos. Saab has shown a few first mover points of interest since its commencement. For example, Saab made the main vehicle normalized with fitted safety belts in 1958. All the more as of late, they presented cross-wheel drive in 2008. When all is said in done, Saab stresses security in the creation of its vehicles, fulfilling its clients by making a sheltered vehicle is one of Saabs key qualities. A couple of different qualities incorporate brand faithfulness just as outside brand quality. With qualities additionally comes shortcomings, and one of Saabs greatest shortcoming is its little piece of the overall industry. Its cars are just promoted in select nations and to a specific customer. This is most likely a key motivation behind why the organization has been losing deals, making them as of late stop creation because of inadequate assets owed to their providers. This has been prompting work stoppages alongside Saab missing deals targets. This can definitely hurt the company’s brand picture and further harm deals later on. Saab is additionally trapped in costs with rivalry. Dominant part of its vehicles are not evaluated towards the lower or upper limits in the market. Guaging Saab’s openings later on all doesn't appear to be lost. On the off chance that Saab can build up a type of credit and speculation from outside assets, the organization can recover financially. Saab’s fundamental concentrate presently ought to be to move into new markets and endeavor to catch piece of the overall industry. With late news and talks of making sure about cash from Chinese financial specialists, Saab should follow up on this chance. By cooperating with the Chinese, Saab will approach the Asian markets which can conceivably produce new piece of the overall industry and deals. They additionally can possibly pick up assembling developments which can prompt cost investment funds just as innovative progressions. Saab is as yet an organization with numerous dangers be that as it may. In the event that Saab can't catch piece of the overall industry, it will be hard for them to recuperate. Key Issues: As referenced before, Saab Automobile had to quit making vehicles due to a contest with their providers about installment. The VP of worldwide deals at Saab trusted the issue would be settled inside seven days so the carmaker could get the required parts and resume vehicle get together. This occurrence was the aftereffect of Saab’s segment producers stopping conveyances and requesting installment. Saab didn't have the money to pay their providers, so an advance was required. It is significant for an assembling organization to keep up a decent connection with their providers. Saab couldn't do that and it hurt the creation of their vehicles. Development is likewise significant for Saab, they should keep on enhancing new security includes and improve the presentation of their vehicles to accomplish a serious edge. Proposals: Since the significant issue for Saab right presently is absence of liquidity, the primary suggestion for Saab is to get all the more subsidizing from the European Investment Bank. Bringing another Russian bank could be a smart thought and building trust to improve speculation. Sadly, Saab’s money related arrangement is very reliant on the administration strategy which makes it increasingly hard for Saab to be adaptable in its dynamic. It is significant that Saab keeps up better correspondence and trust with its providers to expand a decent notoriety and a premise to request longer cutoff times for installment. Likewise, there may be some operational issues or flexibly chain unbalance, which could be the reason for absence of administration. This could be the consequence of their illiquidity. For this situation, this is presently high an ideal opportunity for Saab to really investigate its activity and entire acquisition process, apply lean assembling, and make sense of the base of the issue.

Essay on Mudras

Exposition on Mudras Exposition on Mudras Exposition on MudrasMudras represent hand signals. For a few a great many years mudras have been broadly utilized in India for various purposes: in mending process, as narrating strategies, for enthusiastic articulation, in moving, just as for bringing out the most noticeable profound conditions. The arrangement of mudras has been explained for the application in yoga practices and Indian moving. When all is said in done, there are more than 200 hand mudras. Every mudra has its â€Å"specific method, application, wellbeing and otherworldly advantages and verifiable background† (Carroll 3). Mudras assume a significant job with regards to customary profound arrangement of India. As per Cain Carroll and Revital Carroll, â€Å"hand mudras or hand signals have a significant job in yogic idea and Indian culture, where they have most likely been clarified in more detail than maybe some other tradition† (9). Mudras have a tremendous control over human body, hardening the human body and mind and giving self-enhancement.Some Facts from the History of Mudrasâ â â â â â â â â â â Mudras have a long and vivid history, yet the starting point of Mudras stays a secret. As per a few specialists, â€Å"the source of Mudras date to obscure Buddhism, especially the Tendai and Shingon sects†(Menen 42). In old India, Mudras were utilized in military craftsmanship. The significant reason for application various Mudras was to create and viably utilize otherworldly concentration and force in battling. Specialists consider that Mudras have some enchanted clarifications, which are frequently exceptionally hard to comprehend. Besides, Mudras were utilized in significant customs and rituals of the old social conventions of Hinduism and Buddhism in India, yet additionally in Tibet, Japan, China, Indonesia and other Asian nations. The pictures of Mudras were found in the cavern works of art and figures of Ajanta and Ellora caverns, which go back to the 2 and 1 centuries BC.Besides, the most punctual Hindu information about Mudras was recorded in the â€Å"ancient documentations of Mantra Shastra, or â€Å"the book of incantations†, Upasana Shastra, or â€Å"the book of love and prayers† and the Nritya Shastra, or â€Å"the book of traditional dances† (Bansal). A few specialists consider that the study of Mudras was started from yoga practice as the activities for relaxation.â â â â â â â â â â â likewise, the study of Mudras gives a chance to figure out how to organize the activity of five components so as to stir the forces of human body. The word â€Å"Mudra† is a Sanskrit word, which implies â€Å"sign† or â€Å"seal†. The hand signals have various places that help to manage the progression of vitality to the cerebrum. The awkwardness in human body implies that one of five components is excessively dynamic, or excessively frail in its working. This unevenness prompts disharmony o f the entire framework or to different diseases.The Use of Mudras in Practiceâ â â â â â â â â â â Mudras are utilized in yoga practice. In yoga, Mudras are viewed as the â€Å"developed types of asanas† (Ramdev 133). Mudras are firmly associated with human detects, and in yoga practice, mudras give positive outcomes. There are two classifications of Mudras in yoga practice: first, Mudras as hand motions that control the key component of the framework, and, second, â€Å"Mudras that help in arousing the Kundalini and hoisting the pranas† (Ramdev 133).â It has been discovered that the universe includes five components: fire, air, space, earth and water. Human body additionally has been made of five components, and the five fingers represent these components: â€Å"the thumb speaks to fire, forefinger â€air, center finger â€space, ring finger â€earth, and the little finger-water† (Ramdev 133). The significant objective of yoga practice is to adjust these components. In Hatha Yoga, there are 25 Mudras that influence different procedures, including purging and breathing exercises.â â â â â â â â â â â Besides, Mudras are utilized in Indian traditional move, for example, Nritta move (â€Å"pure dance†) and Nrytia (â€Å"expressional dance†). As indicated by Cain Carroll and Revital Carroll, â€Å"in old style Indian move there is a critical accentuation on the cognizant development of hand gestures†(23). An Indian artist should hold her hands in some particular way and in the best possible Mudra. Specialists express that â€Å"the ground for such an extraordinary component in a move structure lies in the social setting it rose within† (Carroll 23). As traditional Indian move is firmly associated with profound ceremonies and strict way of thinking, Mudras help to create vitality that originates from the dancer’s hands. When in doubt, Mudras utilized in the old style Indian mov e, are the significant devices for narrating. Mudras help to communicate the feelings of an artist. Analysts contend that â€Å"Mudras are utilized after the perspective on Tantra, for the reasons for change and development by invigorating the progression of Shakti (â€Å"primal force†) in the organs, organs, and nerve channels of the body† (Carroll 23).â â â â â â â â â â â Moreover, Mudtas are utilized in Indian iconography, fundamentally in Hindu and Buddhist craftsmanship. The old sacred writing Nä tyaå›ä stra gives a portrayal of 24 asaá ¹ yuta Mudras (one-hand motions) and 13 saá ¹ yuta Mudras (two-hand signals). Different hand motions can be found in Hindu and Buddhist iconography, despite the fact that there are a few contrasts between iconographic shows. Analysts accept that different representative bone decorations are additionally can be seen as Mudras.Conclusion           Thus, it is important to infer that Mudr as have been utilized for a considerable length of time. Mudras are a fundamental piece of antiquated customs of the built up social conventions in Hinduism and Buddhism. Mudras are utilized in yoga practice, yet in addition in Indian traditional move and iconography. Individuals respect Mudras as preeminent power of universe. Mudras help individuals to get three brilliant forces the physical, mental and profound forces.

Hanging Upside Down is Fun! The Other Side of The Essay Expert

Hanging Upside Down is Fun! The Other Side of The Essay Expert Sometimes the greatest things to be acknowledged for are not work-related. I was therefore very excited to be featured in the Escape Adulthood blog. Escape Adulthood is a company whose mission is to “annihilate Adultitis”! As much as I am behind the mission of my own company, I’m thrilled to be part of this grand vision to bring lightness and childlike enthusiasm to the lives of as many people as possible! I hope you enjoy seeing this other side of The Essay Expert. Hint: I talk a lot about being upside down.

Analysis Of Marc Bohan s First Haute Couture Collection...

Describing the furor at Marc Bohan’s first haute couture collection for Christian Dior, the New York Times reported â€Å"the shouting, clapping, surging mob at the press showing caused chaos in the elegant salon. Marc Bohan was†¦ kissed, mauled, and congratulated. Chairs were toppled.† Bohan’s Spring/Summer 1961 collection, the â€Å"Slim Look,† surged a wave of enthusiastic admiration that signaled the beginning of his spirited tenure at Dior. From 1961 until 1989, Bohan was the House of Dior. The fashion produced during that period kept true to Christian Dior’s conservative elegance but was infused with Bohan’s svelte style. Concentrating on luxury ready-to-wear, Bohan rejuvenated iconic looks, keeping the client and her body in mind, while†¦show more content†¦At this position, he learned how to create a collection to satisfy a new market: London. Suddenly in 1960 Yves Saint Laurent, the current artistic director, was drafte d into France’s military service and Bohan was positioned to fill the void. The House of Dior anticipated that Bohan would be fit to restore the classic, conservative nature of the brand back from Yves Saint Laurent’s final controversial and criticized collection. In the years before Bohan’s arrival at Dior, the house had struggled to maintain a cohesive brand. With the death of Christian Dior in 1957, chaos ensued as Yves Saint Laurent was appointed to artistic director. Initially producing designs lauded by the industry that contained exquisite fabrics and the finest craftsmanship, Saint Laurent began to construct clothing that was more daring and that strayed farther from Dior’s idea of the brand. Saint Laurent’s last collection, labeled â€Å"Le Beat Look,† consisted of leather skirts, black turtlenecks, and crocodile-embossed leather that mimicked a bohemian style, heavily inspired by youth culture. When he was called to serve in the French Army during the Algerian War of Independence in 1960, the House of Dior was relieved of his departure; they ushered Bohan back to Paris and instated him as chief designer and artistic director. Because Bohan’s career had mirrored Dior’s, they both trained under Piguet and Molyneux, theShow MoreRelatedCosmetic Industry Analysis28098 Words   |  113 Pagespast thirty years has changed from a central planned system (largely closed to international trade) to a more market-oriented economy (rapid growing in private sector). The 2009 global crisis had reduced foreign demand for Chinese exports for the first time in many years. [pic](Sources BRIC referred CIA World Factbook: http://www.theodora.com/wfbcurrent/brazil/brazil_economy.html, http://www.theodora.com/wfbcurrent/russia/russia_economy.htm, http://www.theodora.com/wfbcurrent/india/india_economy

A Word Wall For Scientific Vocabulary - 1541 Words

Science Class: A word wall for scientific vocabulary can be created for courses like Chemistry, Physical Science, Earth Science, and Physics core classes. For example, in chemistry a word wall for physical changes, chemical change, and periodic table vocabulary can be constructed by the students. For Physics, words like speed, velocity, kinetic energy, and potential energy can be posted on the wall for a lesson on forces and motion to help facilitate the acquisition of academic terminology for ELL learners in the field of science. Also concepts that are opposite to each other like strong/weak, long/short. Hot/cold, soft/hard, ect. allows students to develop critical thinking skills required for comparing and contract analysis.†¦show more content†¦History Class: Pictures or actual replicas can fortify a timeline for a given period of history. For example, scrutinize a photograph or an actual items from a specific place or time will bring meaning to the ELL learner. I f a video or movie rendition is presented and then a snap shot from the video is affixed to the timeline then the students is to make multiple visual relationship between the video, the picture, and the time in history. English Class: A slideshow or power point presentation can create a visual representation for teaching about similarities and differences between adjectives used to describe people. Or showing pictures of characters in a novel will help the students put an image to a written discretion that may not have been able to create with word only. This can also be used for other aspect within a novel like a setting, plot, themes, and symbols to meet the language objectives and the core content objectives. Small Group Discussion English Class: In a small groups setting, students will be given a stack of text card which have true or false statements on them or I agree/disagree statements. As a group they need to decide if the state if true or they agree with the statement or false or they disagree with the statement. This decision must be supported by evidence or explained and by unanimous otherwise the card will be in theShow MoreRelatedThe Core Content Areas Allows English Language Learners Essay1727 Words   |  7 Pageslanguage learners the opportunity to process the learning objectives presented by the teacher. There are a variety of approaches to teach the English languages while also teaching content material. These strategies include incorporating modifying vocabulary, graphic organizers, cooperative learning, graphic organizer, and modify test and assignments to meet the needs of the English Language Learners (Haynes, n.d., para. 1). The aforementioned strategies can be combined or utilized sep arately in contentRead MoreIs The Bible The Word Of God?904 Words   |  4 PagesIs the Bible the Word of God? Every year, millions of people ask themselves whether or not the bible is the true word of God. The Christian faith has so many variants that it sometimes becomes very difficult to make something so simple easy to select. My challenge is to defend what evidence I have as a Christian that the bible is truly the word of God. One of the most important ways to prove inerrancy is the bible scriptures. An example is found in Genesis 1:3-5 which states, And God said, â€Å"LetRead MoreDeveloping A Classroom With English Language Learners1564 Words   |  7 Pagesstudents have identified the different ways ELL students learn compared to students that are only monolingual. Both monolingual English speakers and English Language Learners are more likely to be at equal levels when it comes to decoding and spelling words (August, Shanahan, Escamilla, 2009). Reading, comprehension, and writing skills of bilingual speakers rarely reach equal levels to those that are monolingual speakers. Bilingualism is now the global norm compared to monolingualism. Languages areRead More The Vocabulary1641 Words   |  7 PagesAs far as humans know, we all think in words. Over the millennia, the complexity of human thought was expanded through the acquisition of language, and groups of words were created which the English language called â€Å"vocabularies†. In conjunction with the randomness of thought, words were used to provide labels or act as symbols for the tangible or emotional concepts humans truly wanted to express. When asked by King Henry why he put labels onto everything to justify his feelings, Thomas Becket repliesRead MoreThe First Day Of My Observation1393 Words   |  6 Pagesbeside their names (labeled on the closet doorway) for special jobs also on the same wall are a list of the student’s birthday. In the front of the room, classroom rules are posted along beside a behavioral chart. Along the top of the wall are the alphabets and number lines. I n the back of the room, there are bulletin boards decorated with words, parts of speech (nouns, verbs, adverbs, pronouns, etc.), scientific method, and punctuation marks. From the ceiling, there hung (from a string) cue cardsRead More The Definition of Cyberpunk Essay1966 Words   |  8 Pagesclub that at first appears normal, but then transforms itself thanks to technology is the walls. They react to the music with color streaking wavelengthing in oscilloscope patterns, shades of blue-white for high-end, red and purple for bass and percussion (Shirley 146). What makes this example obvious is that todays walls are expected to be just walls with no redeeming qualities. In the Semiconductor, the walls are a piece of everyday life enhanced and integrated with technology; an everyday objectRead MoreClassroom And The Classroom Environment1590 Words   |  7 Pagesclassroom there. They have of classroom of 19 kids enrolled in this class. The classroom environment was secure and safe and the children seemed to be happy to come to school. The classroom was bright and had the children’s pictures hanging up the word wall had the letters and numbers and they bulletin boards had the children’s homework up on the board which was bees out of the letter B and they had lambs from the children’s hand on the grass. The room was set up with the quiet centers with the quietRead MoreBreaking Routines in Writing Essay1275 Words   |  6 PagesI used the same format I had been taught in seventh grade, and I adhered to it. I used the basic rules of grammar I had learned-never realizing that grammar was evolving nor realizing the purpose of what I was doing. I wrote using words that I recalled from vocabulary lists. And, I never dared be creative. My writing was dull, dry, and as uninteresting to read as it had been to compose. So there it was; I hated writing. A freshman at 23 years old, I was required to take the traditional EnglishRead MoreEtymological Survey of the English Word3269 Words   |  14 PagesScandinavian and Norman French borrowings.   1.4 The Renaissance Period 2. Etymology. The English word-stock 2.1 The most characteristic features, of English word-stock 2.2 Words of Native Origin 2.3 Criteria of borrowings in English Conclusion Sources Introduction It is true that English vocabulary, which is one of the most extensive among the worlds languages contains an immense number of words of foreign origin. Explanations for this should be sought in the history of the languageRead MoreI Enjoyed Your Creative Topic Choice1849 Words   |  8 Pagesmore understandable and/or engaging to read? The vocabulary and the overall presentation takes after an adventure novel by including multiple comparisons of practically every process to a war battleground. The comparisons were clever and very effective at communicating complex material in a condensed and efficient manner. Moreover, the vocabulary included is widely varied and very appropriately selected to appeal to the general public. The careful word choice helps give the article a polished and refined

A Long Way Gone Ishmael Free Essays

Ishmael Beah was 12 years old when the opposing army, The Rebels, attacked his small town, Sierra Loene. Ishmael fled leaving everything important to him behind. His family, home, and possessions were all gone. We will write a custom essay sample on A Long Way Gone: Ishmael or any similar topic only for you Order Now With only his brother and nine friends, he ran away. For two years they stayed away from the rebels walking from town to town looking for their lost families. Ishmael lost 8 of his friends and eventually his brother along the way. With only Alhaji left they were found by the army and made to fight or be killed. They used their rap and hip-hop skills to remain popular between missions. To these two gentle-hearted boys killing became a way of life. At the age of sixteen Ishmael and Alhaji were chosen to be removed from the fighting by UNICEF. Upon arriving at the rehabilitation center two boys were killed with hidden knives and guns because they were rebels. The others didn’t care that they too, were forced to fight. This didn’t come as a surprise to the workers; the kids had been doing it for most of their lives. Ishmael entered therapy with kind young women named, Esther. After many months of vigorous therapy Ishmael opened up and finally accepted his new life. With the help of Esther and many other individuals, Ishmael found an uncle of whom his father rarely spoke about and went to live with him and his family. He was enjoying meeting his long lost relatives when he was invited to go to a conference in San Francisco for kids who survived terrifying things and wanted to educate others about it. He was chosen out of millions of kids to speak about child soldiers. He immediately agreed at sent his forms away to the conference officials telling them he was coming. He had problems getting a passport but that was quickly taken care of by the workers from his old rehabilitation center in an effort to help him. He attended the conference and met a kind, rich, woman who helped him and a few friends he met adjust to the city and the constant action that they weren’t used to. When he got back from San Francisco he was shocked to realize that the rebels had taken over the city. Terrified that he would be recognized and killed or that he would have to fight once again Ishmael looked for a way out of the city. He found one and risked being one of the many shot just for being on the street. Ishmael contacted the woman he had met at the conference and she agreed to let him live with her until he could find a way to make money. Ishmael was one of the lucky people who got out of the war, some kids weren’t as fortunate. A Long Way Gone is a true story about a real boy. It’s horrifying that kids as young as nine are being forced into a war they want no part of in order to survive. How to cite A Long Way Gone: Ishmael, Essay examples

Significant of Positive Accounting Research Samples for Students

Question: Discuss about the Positive Research Accouting. Answer: Introduction This report contains all the details regarding article of positive research accounting. With the help of this article, writers, researchers and other viewers could easily evaluate the merits and demerits of positive accounting research. There are several fact, several theories and accounting concepts has been used to reflect the human behavior and their tendency to make decisions. In addition to this, there are several models and theories have been implementation of positive research accounting which is used by accountant for summarizing, classifying and recording of financial transactions. There are several theories and models such as hypothetical test and human decision making model have been used to provide standards outcomes for mitigating accounting and auditing problems. The main focus has been made on ontology and epistemology of positive accounting which is taken into consideration for assessing human behavior and their reciprocal behavior tendency. They key concept of this a rticle is to provide a clear understanding on the positive accounting research and its key factors such as human decision making, errors an mistakes and other conceptual framework. There are several set format and theories which establish cause and effect relation of humans and auditing functions. The structure of this report is consisted with several parts. It would start with research questions which will provide core of this whole report, Then after, a significant study has been prepared for summarization and classification of all the theories and models of positive accounting research (Brown, Preiato, and Tarca, 2014). Summary of article This article of positive account research has been prepared on the basis of human behavior and their behavior to eliminate possible problems and hurdles in accounting issues and reporting. There are several conflicts and accounting issues which have been faced by auditors and accountant. These different viewpoints and assumptions have aroused due to different human behavior of accountant and auditors in their accounting frameworks. There are several casual theory and comprehensive viewpoints which divulges that every accountant and auditors have different viewpoints and perception in preparing and reporting of financial statement. Positive ontology and epistemology have also been described in the mid of this article which depicts that human behavior and different cause and effect relation. It is observed that it is the major reasons which result into variation in human behavior, decisions and assumptions. All the data collected in this article is from qualitative research process on positive research accounting which is used to provide preliminary interpretation on positive accounting research and human decision. In addition to this, the main emphasis has been made on the various remarks and models which have been used by accountant and auditors for recording and classifying of financial information. After that article has reflected the Hypothetical test which is used to provide assumptions and justification for the qualitative data in positive accounting research. (Ahmed, Neel and Wang, 2013). There are several facts such as reciprocal behavior, Self interest theory and Positive ontology and epistemology which have been used to make effective interpretation of the qualitative data. For instance, reciprocal behavior provides how cause and effect relation exist in the accounting works of organizations. Self interest theory also suggests that if a person is doing work in the organizations then he would be more concerned about his own interest than interest of org anization. After that behavior of free will has also been discussed which provides that if accountants are not put under the control then they would follows different theories and models as per their choices? Gradually, it may result into contradiction in human behavior. As at the time of auditing of financial statement, auditors would find themselves hard to understand the concepts and theories which were taken by accountant to prepare financial statement of organizations. The self interest theory is also useful to determine the different perceptions and values and decision making criteria of two or more people in accounting works (Celestine and Maher, 2014). This article also provides that how accountant and auditors vary with their judgments when they are put under pressure. This theory is also justified on the basis of rational and personal behavior of accountants and auditors in positive accounting research (Waymire, 2014). It is given that cause and effect relation has been us ed and provided, if accountant are given more work to make effective level of classifying, recording and summarizing task under pressure then they would tend to complete that work within the less time limit. However, they will make mistakes and errors in their work when they are doing work under pressure (Brown, et al. 2014). Now it could be suggested that this article mainly focus on the different human behavior based on the different factors and circumstances (Everett, Neu, Rahaman and Maharaj, 2015). Research questions There are several questions have been taken on which this report has been made. How positive accounting practice could be said to be different from intellectual program? What are factors which could be considered by accountant in positive accounting research? What are the models and theories which have been used in positive accounting research? What is the effect of using ontology and epistemology in positive accounting research practice in positive accounting research? Theoretical frameworks There are several theoretical frameworks which are used to increase the effectiveness of positive accounting research such as hypothetical test, ontology and epistemology frameworks. These theories have been used to evaluate the human behavior and their cause and effect relation in positive accounting practice. This research has been prepared on the basis of various models and theoretical frameworks shown in this article (Engle and Hunton, 2015). As per the views of Everett, Neu, Rahaman and Maharaj, 2015 it is provided that positive accounting research practice helps accountant and auditors to mitigate possible conflicts in their accounting practice. Ideally the main conflict between accountant and auditors arouse due to the different assumptions and theories used by them. Therefore, it is required by all the accountant and auditors to adopt standard theoretical frameworks and models in preparing and reporting of financial statements. Humans had to face several problems due to conflict of their decisions and perceptions. The theoretical frameworks have been prepared on the behavior of free will, hypothetical test and cause and effect relation theory. In the given theory, it is evaluated that if behavior of free will is followed by all the auditors and accountant then they would end up with having different conflicts between humans. In addition to this, other models and frameworks which could be used by auditors and accountan t in this article are either in Americana or international which reflects standard models for gauging human behavior. There are other several basic concepts and theories in positive accounting theories such as reciprocal behavior and behavior of free will. In this article main focus in made on Darwins theory of evaluation which reflects qualitative assessment and measurement in positive research. This Darwins theory of evaluation could be bifurcated into following several parts. The first phase of Darwins theory of evaluation is related with collecting primary and secondary qualitative data. These collected data is deployed by Auditors other stakeholders to evaluate on what basis accountant has prepared financial statement (Dyckman and Zeff, 2014). In Darwins theory of evaluation, focus is made to identify type- 1 errors (Li, 2015). It is considered that Type-1 error is not possible to avoid for accountant as per followed realistic approach. It is observed that if auditor uses realistic model then it would result into basic level of errors (Type-1 errors) (Deegan, 2017). There are other several mode ls which have been used in positive accounting research practice such as Hypothetical test and ontology and epistemology (Slater, et al. 2014). Significant of positive accounting research There are several important factors which have been reflected in this research. This research focus on the core factors and human behavior in positive accounting research. The main significance of this report is to prepare deep understanding on positive accounting research and to evaluate the implication of positive accounting research in organization. This report reflects the main factors of human behavior and systematic frameworks which could be used for preparing financial statement of organizations. This research provides that there are several conflicts and accounting issues which have been faced by auditors and accountant. These different viewpoints and assumptions have resulted due to different human behavior of accountant and auditors in their accounting frameworks. There are other rational and personal practice in positive accounting research have been evaluated which reflects the human behavior and factors which influence accountant behaviors. (Guan, 2014). This positive ac counting research has been used to analyze the possible problems and hurdles which are faced by auditors and accountant while preparing accounting and auditing functions. In the end it would be inferred that behavior of free will should be handled by each and every humans in determined approach otherwise it may result into several conflicts to humans in their decision making process. Therefore, this research has focused on identifying the vulnerability of positive accounting research and how accountant could use this practice to make their work effective. Limitation of Positive accounting research This report has been completed on the basis of data and information shown in the given article. In addition to this, researcher has taken help form other books, article and web based data to evaluate the core aspect so the article. There are several hypothetical data has been taken in this article which has no basis to justify. However, hypothetical test has been done on these data to justify its relevance and reliability. There are various models and theories which provides the tendency of humans in decision making process. There is no possible escalations have been taken if there is find any variations in assumption taken on accountant works and other required factors (Smith, 2014). Moreover, ontology and epistemology theories are completely based on believes of free will which provides that there could be different results in the same work assigned to different people due to behavior of free will. It is provided that if accountants take their decisions based on the free will then it would surely result into conflict of judgments between accountant and auditors. This article does not contain brief overview on the human tendency and reciprocal behavior which could be used to justify the hypothesis test undertaken in this article. There are other several limitations e.g. reliability of data, assumption based frameworks and behavior of free will (Bertomeu, Darrough and Xue, 2017). Conclusion This article is consisted with several theories and methodologies which provides deep understanding on ontology and epistemology of positive accounting research. There are several theories and accounting standards which have been used in this article to evaluate accountant decision making process in positive accounting research. This theories and models are used to establish harmonization in accountant and auditors functions. It is observed that there are several errors and mistakes in reporting and accounting frameworks. Hypothetical test used in this article provides that in order to complete the theoretical prospectus of accountant behavior and their decision making process there is need to come up with some hypothetical data to justify the qualitative positive accounting research. There are interchangeable factors which are used in this article to establish cause and effect relation for determine accounting process of accountant. It is also evaluated that accountant and auditors face complexity in their working process duet he behavior of free will. Therefore, in the end it could be inferred test statistic under the null hypothesis is dependent upon auxiliary assumptions which is taken as limitation of this article. It is observed that if auditors and accountant work on taking less assumption and models then there will be fewer chances of mistakes and errors in their working process. References Ahmed, A.S., Neel, M. and Wang, D., 2013. Does mandatory adoption of IFRS improve accounting quality? Preliminary evidence.Contemporary Accounting Research,30(4), pp.1344-1372. Bertomeu, J., Darrough, M. and Xue, W., 2017. Optimal conservatism with earnings manipulation.Contemporary Accounting Research,34(1), pp.252-284. Brown, P., Preiato, J. and Tarca, A., 2014. Measuring country differences in enforcement of accounting standards: An audit and enforcement proxy.Journal of Business Finance Accounting,41(1-2), pp.1-52. Deegan, C., 2017. Twenty five years of social and environmental accounting research within Critical Perspectives of Accounting: Hits, misses and ways forward.Critical Perspectives on Accounting,43, pp.65-87. Dyckman, T.R. and Zeff, S.A., 2014. Some methodological deficiencies in empirical research articles in accounting.Accounting Horizons,28(3), pp.695-712. Engle, T.J. and Hunton, J.E., 2015. Retraction: The Effects of Small Monetary Incentives on Response Quality and Rates in the Positive Confirmation of Account Receivable Balances.AUDITING: A Journal of Practice Theory,34(3), pp.201-201. Everett, J., Neu, D., Rahaman, A.S. and Maharaj, G., 2015. Praxis, Doxa and research methods: Reconsidering critical accounting.Critical Perspectives on Accounting,32, pp.37-44. Fang, J., Haw, I.M., Yu, V. and Zhang, X., 2014. Positive externality of analyst coverage upon audit services: Evidence from China.Asia-Pacific Journal of Accounting Economics,21(2), pp.186-206. Guan, K., 2014. Corporate Growth, Audit Quality and Accounting Conservatism: Empirical Evidence from Public Companies in China.Journal of Accounting and Economics,5(005). Klemstine, C.F. and Maher, M.W., 2014.Management Accounting Research (RLE Accounting): A Review and Annotated Bibliography. Routledge. Li, X., 2015. Accounting conservatism and the cost of capital: An international analysis.Journal of Business Finance Accounting,42(5-6), pp.555-582. Slater, R.A., Koren, S., Ramot, Y., Buchs, A. and Rapoport, M.J., 2014. Interpreting the results of the Semmes?Weinstein monofilament test: accounting for false?positive answers in the international consensus on the diabetic foot protocol by a new model.Diabetes/metabolism research and reviews,30(1), pp.77-80. Smith, M., 2014.Research methods in accounting. Sage. Waymire, G.B., 2014. Neuroscience and ultimate causation in accounting research.The Accounting Review,89(6), pp.2011-2019.