William Shakespeare s Twelfth Night Or What You Will

Twelfth Night or What You Will by William Shakespeare is a classic play full of countless humorous encounters between couples and romantic happenstances between those who should not have romantic relationships. As one of Shakespeare’s most famous comedies, the play explores many problems that seem to be ahead of its time. Within the play, there are instances of cross dressing (Viola as Cesario), homosexual encounters (Sebastian and Antonio), and the ever-asked question of â€Å"what is love?†. Love is regarded in extremely different and confusing ways to the various characters of the play, especially Viola, Duke Orsino and Olivia. Focusing on these three main characters, this paper will discuss the problems each character has regarding love†¦show more content†¦When Orsino leaves after tasking Cesario with winning over Olivia, Viola exclaims, â€Å"yet a barful strife! /Whoe’er I woo, myself would be his wife† (1.4.41-42). Viola quickly falls in love with the man she works for and easily admits it to herself, but knows that she is unable to follow through with any of her feelings because she must remain Cesario for the time being, though she is unsure of just how long this cross dressing will last. Viola’s main dilemma in love is that she is a â€Å"man† at the time of her meeting the Duke because the only position open on the island of Illyria is of a man’s. The timing of this play is in an extremely patriarchal society and there would have been no way for Viola to remain a woman while fulfilling the servant position to the Duke. The love that Viola has for Duke Orsino causes visible problems to the audience when the pair discuss their feelings on love and relationships. In the second act of the play, there is an instance where the Duke infers that Cesario is in love with someone. In this conversation lies Viola’s true thoughts regarding love, however, they are hard to decipher as she attempts to keep her male presentation at the forefront. After listening to the Duke’s views on love (to be considered later in this paper) Viola politely disagrees with her master by saying, Too well what love women to men may owe. In faith, they are as true of heart asShow MoreRelatedWilliam Shakespeare s Twelfth Night Or What You Will Essay936 Words   |  4 PagesWith every good story, there must be reason to the madness. With every great story, the audience is left to question their own thoughts over time. But what really makes a story great? Is it love and good will throughout where in the end nearly everyone is happy and all is well? Shakespeare’s play, Twelfth Night, or What You Will is an example of exactly this happy ending story. Or is it the taboo and transgressions of a story’s characters that make it great? Such as in Shakespeare’s play Hamlet;Read MoreWilliam Shakespeare s Life Experiences997 Words   |  4 Pages Kemal 1 Ayesha Kemal Mrs. Holcombe Period: 7 10/05/14 Shakespeare’s Life Experiences William Shakespeare was born on April 26, 1564 to John and Mary Shakespeare. As a child Shakespeare grew up in the town of Stratford-upon-Avon in the United Kingdom. He grew up attending a school called King Edward VI School, where he learned to read, write, and use proper grammar. He continued to attend school until his family had some economic hardships and he was unable to attend university. Instead he got marriedRead MoreAnalysis Of Shakespeare s The Twelfth Night 1246 Words   |  5 PagesCharles 1 Bradley Charles Professor Eddie Coleman English 100 14 November 2016 Writing Devices in Shakespeare s The Twelfth Night William Shakespeare is one of the most well-known writers of all-time. William Shakespeare was born in the United Kingdom in April of 1564, to a family who was neither noble or wealthy (http://www.shakespeareinamericancommunities.org). He attended the local grammar school, where he was taught Greek mythology, Roman comedy, history, grammar, and Latin. He didRead MoreShakespeare s Twelfth Night : Gift Exchange, Debt And The Early Modern Matrimonial Economy1321 Words   |  6 Pagesthe ages depicted different sexual orientation and gender identification. The play Twelfth Night made produced by William Shakespeare discusses the topics of sexuality during the early 17th century. The articles Gender Trouble in ‘Twelfth Night by Casey Charles agrees that the main central theme of this play is associated with gender identification and sexuality. However,the article â€Å"Rings and Things† in Twelfth Night:Gift Exchange, Debt and the Early Modern Matrimonial Economy by Ste phanie ChamberlainRead MoreTwelfth Night Love Essay1610 Words   |  7 Pages William Shakespeare has written a number of romantic comedies. Twelfth Night is one of the finest comedies of the author. Shakespeare is driven by Viola’s decision to voluntarily conceal her identity and go to work as a servant for the lovesick Orsino.This disguise and gender confusion are there in the beginning of the play and finishes with happy ending. This paper tries to ascertain how Viola in Twelfth Night perform her disguise and become an ideal woman of Shakespeare’s own concept. There mayRead MoreCompare And Contrast Hamlet And Twelfth Night1162 Words   |  5 PagesFrom Hilarity to Tragedy in Shakespeare: How Hamlet and Twelfth Night Compare By Zawadi Bunzigiye William Shakespeare wrote plays covering the breadth of human experience. They seem to have transcended the restraints of age because of the universal themes that they contain. His body of his work is comprised of genres of plays varying from tragedies to comedies. Of them, Hamlet and Twelfth Night are perfect examples of both. A comparison between them would be of interest because their common pointsRead MoreThe Most Influential Poet Of All Essay1449 Words   |  6 Pages Kenny Fancher Mrs. Sessions ENG 233 6 December, 2016 Shakespeare: The Most Influential Poet of All Shakespeare, the most recognizable and famed Author/Poet to ever live, is still such a largely loved and extremely relevant character even I today s society.. He is a widely acclaimed artist who over the span of his life has amassed many of followers and has been acknowledged by many as the greatest Dramatist of all time. He has accomplished many things throughout his life andRead MoreComparison Between Christopher Marlowes Doctor Faustus and William Shakespeares Twelfth Night872 Words   |  4 Pagesï » ¿Christopher Marlowes Doctor Faustus versus William Shakespeares Twelfth Night Both Christopher Marlowes Doctor Faustus and William Shakespeares Twelfth Night deploy many of the same characteristic rhetorical features of 16th century verse dramas. Both plays are characterized by highly elaborate language, usually in iambic pentameter, although different types of verse structures are occasionally used to convey different moods or character types. Both plays combine tragedy and comedy within theRead MoreWilliam Shakespeare s Twelfth Night2005 Words   |  9 Pagesrole that gender plays in Shakespeare’s work. Focus on Twelfth Night or King Lear—or discuss both plays together. Do you see these patterns repeated? Or do you see them being challenged and somehow undermined (implicitly or explicitly) in the plots and language of the play s)?† wants to know if Shakespeare wanted to break the pattern of women being passive objects to men in the literature. In the story Twelfth Night by William Shakespeare all of the roles are played by men. In the fifteenth centuryRead MoreAnalysis Of Shakespeare s Taming Of The Shrew And Twelfth Night 702 Words   |  3 PagesAlyssa Nowak 6 October 2016 Prof. Ron Dye FYS: Shakespeare Comedies Midterm Disguise and Trickery One of the many factors that William Shakespeare implements throughout all of his comedic plays is the element of disguise and trickery. This element is shown through his works of As You Like It, Taming of the Shrew, and Twelfth Night. The primary purpose for using disguise and trickery is for deceit. The deception involved with changing characters’ identities is used for momentary gain. In the

Causes and Solutions to the Problem of Child Labor

Every year on 12 June, people around the world celebrate the World Day against Child Labour, a day dedicated to the goal of creating a world in which children everywhere can grow up without the threat of being forced into child labor. An estimated 246 million children are engaged in child labor, with nearly 70 percent of them (about 171 million) working in hazardous conditions, including work in mines and quarries, work with chemicals and pesticides or with dangerous machinery. â€Å"Children as young as five are forced to spend long hours doing back-breaking labor, often in harsh weather and without access to health care,† UNICEF Executive Director Ann M. Veneman said. â€Å"Children mining rock, gold, coal, diamonds and precious metals in Africa,†¦show more content†¦EDUCATION Children need to learn how to read and write. They need social and professional skills that only school and a nurturing environment can provide. Some countries have compulsory schooling and some provide free public schooling. However, in many countries, particularly for those where structural adjustment lending has led to the privatization of schools-the cost of teaching, books, and uniforms makes it impossible for children to get an education. Furthermore, for education to become a solution to child labor, schools must be located close to where these children live. Education must be free and compulsory up until the minimum legal age for employment. LABOR LAWS Most countries have laws against child labour; however, some governments support child labor (regardless of existing laws) as a way of gaining a competitive advantage in the economic market. Preventing children from working is not necessarily the best solution; children may end up in worse situations and their families may become even poorer. Some NGOs fight to protect working children by providing them with information on their rights or by guaranteeing them safer working conditions. Other NGOs help children in the transition from work to school by building centers where they are provided with healthcare and a tailored education. The children leave these centers only when they have learnt to be independent. CHILD TRAFFICKINGShow MoreRelatedFlorence Kelleys Speech On Child Labor Summary807 Words   |  4 PagesSo on July 22, 1905, she delivered a speech to the National American Woman Suffrage Association (NAWSA), analyzing, and explaining the problems with children in the workplace. She uses the rhetorical strategy, cause and effect, to exemplify the pros and cons of child labor at the time. Kelley later explains how her thoughts can reflect on the future of child labor in the United States. Kelley’s opening statement announces the fact that two million children under sixteen were working at the time.Read MoreChild Labor As A Cultural Norm1604 Words   |  7 Pagesapproximately 215 million children under the age of 15 that are working in the child labor industry around the world. What can be done to resolve this global issue? Child labor is when companies use children to perform manufacturing duties— typically being paid in low wages. There are many different reasons and causes of child labor such as: poverty, globalization, and corruption. In some countries, however, child labor is considered a cultural norm. Although most prevalent in third-world and underdevelopedRead MoreThe Effects Of Cheap Labor Bad Jobs At Bad Wages1113 Words   |  5 Pagesmillion child laborers in the world. More than half of them, 85 million, employed at hazardous jobs, according to the International Labour Organization. In the article â€Å"In Praise of Cheap Labor Bad jobs a t bad wages are better than no jobs at all†, Paul Krugman Professor of economics at MIT, explains that child labor cannot just be wiped away like so many other distasteful practices. That it takes a perfect storm of economic success and low child labor numbers for a full transition to labor laws thatRead MoreChild Labour And Child Labor1600 Words   |  7 PagesChild Labor Issues There are children that suffer through child labor daily. Child labor is the use of children in a business or industry, usually illegal. â€Å"3 billion people around the world survive on $2.50 a day or less. And 2 billion people do not hold a bank account or have access to essential financial services† (â€Å"Living in Poverty†1). Children that are normally in labor come from a poor family that’s in need of money so badly that it comes down to selling their own children or puttingRead MoreCan Child Labor Be Stopped?1588 Words   |  7 PagesCan Child Labor be Stopped? There are approximately 215 million children under the age of 15 that are working in the child labor industry around the world. What can be done to resolve this global issue? Child labor is when companies use children to perform manufacturing duties— typically being paid in low wages. There are many different reasons and causes of child labor such as: poverty, globalization, and corruption. In some countries, however, child labor is considered a cultural norm. AlthoughRead MoreExploration of Child Labor1677 Words   |  7 PagesChild Labor, a Global Problem with Local Causes Christopher King, Debra Hang - Aguayo, India Williams University of Phoenix It is hard to imagine that in 2009 that child labor still exists. However, it is true that children all over the world are waking up and going to work instead of going to school. As the gap between the rich and poor grows, more children will be forced to give up school for work. Is there an answer to this problem that will lead to the elimination of the dilemmaRead MoreChild Labor Is Not An Effective Way For India1533 Words   |  7 Pagesreceive our goods. All around the world, child labor is one of the most widely social issues affecting the younger population, specifically, in India. For the children of India, work becomes a nightmare based on suffering and mistreatment. While children have no choice but to be independent and forced to work, it can be a big influence on the child’s education, life, health, and development. Where child labor is deeply rooted from tradition, the causes of child labor are difficult and complex beliefs andRead MoreIKEA Case Study1430 Wor ds   |  6 Pageslow-priced restaurant and grocery shop have made IKEA Sweden s leading food exporter. However, global expansion was not without problems for IKEA. During the 1980 s environmental problems arose with some of IKEAs products and during the 1990 s IKEA was accused that its suppliers were using child labor. In the 1980 s the formaldehyde regulations passed in Denmark caused problems to IKEA. After the discovery that some of its products emitted more formaldehyde than the legislation allowed the companyRead MoreEssay on The Affect of Child Labor on the World1237 Words   |  5 PagesThe Affect of Child Labor on the World Introduction Child labor is a very hot topic in today’s world. The problems associated with child labor have always been a part of life but thanks to Globalization, everyone is now more aware of the child labor issues that exist. Whether an individual is in favor or against child labor the fact is that child labor affects everyone, because child labor affects the global economy. Children who work play a big role in the economy because they produce goodsRead MoreChild Labor As A Cultural Norm1251 Words   |  6 PagesDescription of the problem â€Å"Child Labour; the Effect on Child, Causes, and Remedies to the Revolving Menace,† defines child labor as referring to â€Å"children who miss their childhood and are not able to have the basic amenities which a child should have.† There are many different reasons and causes for child labor. For some countries, child labor is considered to be a cultural norm. From the time children are old enough to be taught a skill, they are often trained in that field and put to work in

Primal Leadership Free Essays

I believe there is a common connection between emotion, and the choices we make. A strong initiative can do wonders for injecting a more meaningful life into character development and personal growth. By constructing key emotions of feelings and thoughts, we can produce a huge advancement in our life, career, and community. We will write a custom essay sample on Primal Leadership or any similar topic only for you Order Now In reading Primal Leadership: Unleashing the Power of Emotional Intelligent authors by Daniel Goleman, Richard Boyatzis, and Annie McKee along with How Remarkable Women Lead: The Breakthrough Model for Work and Life written by Barsh and Cranston, you begin to understand the pillars of leadership and the building blocks for success utilizing these key components of emotion. Each book contains similar yet construction ideas how leader become leader and the importance to connect rather it is with emotional intelligence as recognized in the Primal Leadership or interdependent dimensions (centered leadership) as pointed out with How Remarkable Women Lead. In reading these two books, I developed a profound, burning, troublesome question. I want to know the answer about the â€Å"initial spark† with in us. During the initial start of the leadership process where does the original spark that propels us forward come from? It is a behavioral action or an emotional one? I have heard that life is nothing without passion, the ability to love something or someone. To have this purpose of passion as a driven means can be the crucial answer toward leadership, growth, and success. This enthusiasm (driving force) eliminates distraction and move towards the state of fulfillment. Both books did inspire ways to shape you into a more valuable person and not be content with insufficiency or emptiness. Barch and Cranston explain in How Remarkable Women Lead as a place where we are intertwining the fibers of leadership, implementation, and success into a structure by way of behaviors, talents, actions, and choices. It is all about person ownership and integrity. Leadership has a clear-cut trail which shapes upon emotional involvement that we learn from, like a personal intelligent bank. We learn to practice, and then apply solid values from learning from our heart like establishing friendships and demonstrating self-discipline. Our inner compass that guides us as human being is our deepest level, a fit point that helps us stay on track. Your most treasure values; your passion, ethics, and motivation are the sources that satisfy your life and are the imprint of your deepest awareness. To have leadership, there must be a foundation of integrity, the building block of â€Å"core† meaning. This unpinned all things. This helps establish the right motivation to identify the right direction. There are many resources and strategies in both of these books that can led to sustaining a success and increased joy in overall living, and personal career. The desired energy that fuels each person’s long-term journey or goals towards fighting for a greater meaning is within each one of us. In readings these books, you see how many people have encountered severe, perhaps debilitating struggle or at least dreadful barriers to their progress. To regain that self-confidence, meaning, and most important that faith in what we can accomplish is essential to sustaining a higher standard of strength, effectiveness and power. It is a privilege and a commitment to grow with entrusted care and purpose. While each book shares how to gain remarkable value in the fulfillment of developing a professional’s career outcome, it also seeks to embark on experiences with successful leaders. There is much we can learn from many individuals who are significant pioneers both past and present, as they explain how they helped to inspired others, how they gained clarity of both vision and purpose when coping with difficult, sometimes unpleasant realities, how they initiated and then nourished mutually beneficial relationships with others, how they took ownership for opportunities as well as risks with personal responsibility, and how they presumed and satisfied their accountabilities to their families and to their communities. Neither women nor men in leadership roles can stable everything in their careers and personal life. But, it is possible to recognize what is most important at any particular time and then balance the circumstance of one’s time and energy accordingly. Nevertheless, igniting all these positive feelings to bring out the best in those go-getting performances takes emotional know-how. In using emotional awareness to create a positive environment that fosters creativity, innovation, strong teams and great performance takes an emotional understanding in how our mind and body operates. Our emotional and physical response depends on our leadership effectiveness. Our morale, motivation, and commitment are factors that drive emotions and physical response. In Primal Leadership, we discover just how leaders thrust emotions encouragingly; bring out the best for all. When they thrust emotions harmfully they produce disagreement, damaging the emotional groundworks that let people shine. It is crucial to have compassion as a relationship skill, this identifies how organization contributes to the overall team success, and it takes consistent action to foster a good working relationship within each group. Primal Leadership points out important leaders know when to be shared and when to be forecaster, when to pay attention and when to take charge. Such leaders have an aptitude for regulating to their own insight of what matters and expressing an idea that radiant with the merits of those they lead. These leaders naturally nurture relationships, handle any emerging concerns, and create the human interactions of all in agreement. They shape intense dedication by caring about the careers of those who work for them, and motivate people to give their best for an objective that speaks to shared values. Leadership development should build on one’s strong points, not limitation. Primal Leadership promotes the notion that our strong points expose the significant things that we have learned as leaders over the course of our lives and careers. They are the base line of our knowledge, our preserved learning, which is a productive and valuable ingredient toward our human being outlook and beliefs. Strengths displayed over the years typically represent feature that leaders want to keep, even if those ideas are inactive for a period of time. The true effort in leaders is to monitor the emotional tone of the team and to help its members recognize any underlying dissonance. Then, once a leader has helped the team uncover its less-productive norms, the group can come together around new ways of doing things. The Primal Leadership authors noted that there are many leaders in an organization, not just one. Encompass the ability to monitor and manage your feelings and moods means that you can manage your attitudes about the things that come up in your day to day life. To have immensely power, you must have the ability to focus on how your feelings control and maneuver. This ability allows you to shift in one of the most powerful ways to impact a course of action. It changes the way that you see the world around you. The grace of emotions comes into plays when someone else’s emotional state natural immerse with others. The whole idea to synchronizing our attitudes with those around us, absorbing a diverse range of attitudes is as powerful motivator. The overall harmony or attunement of one another bring together into the same vision, aligning the path of the objective. Understanding how each person brings their own uniqueness, strength, weakness, and dynamic to the company and the strategy has to account for that. The understanding in creating a path rather it is good or not is the ability to find the human being you are made from, failure will come and go, but the great deal comes from within us, the inward focus that work were intentional may not. Learning to leverage (influence) our emotions and knowledge we already have is perfect for managing what is to come before us at any given time. People who have done a great deal of work often find that they can create a space around them where things work better. The confidence drives our behaviors and other behaviors to move in the same direction. Our boundaries are never concrete, leader bend, mold and create a character that approaches an infection happening. It is an outcome of their inward work. The visionary set the stage of possibilities, once you realize your self-worth you than can soar like an eagle. The ability to propel to the next level of leadership understands what lies within you. Shared emotions in a positive direction can clear the fog from the atmosphere and develop a plan to make great changes. Oprah Winfrey put it this way â€Å"leadership is about empathy. It is about having the ability to relate and to connect with people for the purpose of inspiring and empowering their lives†. We are all wired differently; the tapestry of leadership requires centering oneself (with centered leadership) toward equipping with the right emotional (or emotional intelligent). I believe both books were instrumented in supporting their methods and theories in becoming a great leader. Each book carried similar underlying thesis statement, principals and discovery. I have learned incredible leaders move us. They light our passion and inspire the best in us. When we try to justify why leaders are so efficient, we speak of strategy, performance, passion, beliefs, and strong ideas. But the reality is much more primeval. Incredible leadership works through the emotions, skills and foundation shortcomings. Humankind’s earliest leaders earned their position because their leadership was emotionally compelling as well as spiritually and physically talented. Having read these two books I have gain a better insight of who I am and where I should start in developing my professional career and personal life. I now understand that the initial sparks of passion rather ignited or not has an inward glow within us. It provides purpose that if stirred the correct way it will burst a flame of ambition and drive our talents to a new level of experience and achievement. Staying in focus and continually noting our adventures through our life time will contribute more towards our livelihood and future potential success. I enjoyed and gain much from my reading and will immediately take the steps to journey into a new horizon of leadership, balance and opportunities. How to cite Primal Leadership, Papers

Positive Accounting Theory Accounting Review

Question: Discuss about thePositive Accounting Theoryfor Accounting Review. Answer: Basic Concept According to Watts and Zimmerman, Positive Accounting Theory is concerned with explaining the [accounting] practice. It is designed to explain and predict which firms will and which firms will not use a particular accounting method, but it says nothing as to which method a firm should use. The concept of positive accounting theory has been launched in by Watts and Zimmerman in the mid of nineties. They were among those people who have worked upon these concepts and provide the concept of positive accounting theory to the entire world. This theory keeps a watch on the changing attitude of the management towards the accounting practices based on their need and requirements. Through the help of this theory the analysts and convert the events that are being taken place in the world into the form of accounting transactions. In this scenario, the Positive Accounting Theory will explain and make predictions of the accounting policy that the firm will choose and try to explain its reaction t o this new change of adoption. The basic concept that exists in case of Positive Accounting Theory is the question of survival of the firms. The firms are likely to choose the accounting standards that tends to benefit them the most and accordingly the decisions are taken for their adoptions. These situations generally arise in case when the individuals personal interest is linked to the interest of the firm. This can be very well understood through the help of an example: Every company in the industry is striving for success and that can be achieved by maximizing the profit levels. In the case of a construction company, the management of the company will prefer choosing an accounting standards that tends to reduce the cost and maximize the profit. This will be done through the help of Positive Accounting Theory. (Watts and Zimmerman, 1990) Summary In the Positive Accounting Theory it has been concluded that the operations and the environment conditions which are prevailing in the industry should be kept in mind at times of taking the decisions related to choosing the accounting standards for the company. However, neither the researchers nor the theory or the article provides and guidelines that needs to be followed in by the management of the company at times of choosing the accounting standards for the company or firm. In case of Positive Accounting Theory, the adoption of the counting methods is a bit difficult being the theory does not provide and specific list of the methods from which the management of the company has to choose from. There are majorly three accounting hypothesis that are being used in the framing out the positive accounting theory. Major of the predictions that are being made in the positive accounting theory revolves around the following three hypotheses: Bonus plan hypothesis: As per this hypothesis, the accounting managers of the firm are likely to choose the accounting methods and procedures that help the managers to pre pone the future profit of the company in the current period. Being the bonus that the mangers are expected to receive in the current period is dependent on the profit that is being earned by the company in the current period. Debt covenant hypothesis: If the managers of the company are under the notion that company in the coming period is going to violate the Debt covenants, there is likely a possibility that the management of the company will adopt accounting procedures that will again pre pone the future earnings of the company in the current period. By doing this, the management of the company will stand green on the debt covenants political Cost hypothesis: In the above hypothesis, we have discussed, the areas where the management of the company were planning to pre pone their future profit to the current period as it was in the interest of the company as well in their individual interests but in case where the company has some political cost attached, in these scenarios the management of the company will adopt accounting procedures that will help the company to defer some of its current year earnings to future periods. The concept of positive accounting theory is different form that to the normative accounting practices. This theory helps us to make the predictions related to the accounting practices that have been followed in by the company whereas the normative accounting theory tends to prescribe the optional accounting practices to the firms. The positive accounting theory in some or the other way helps in understanding the descriptive behavior of the accountants. This theory has its roots from the theory that has been framed in by Fama and later by Ball Brown in the 1960s. Watts and Zimmerman in their theory has used this research work and based out their PAT theory. In case of normative accounting theories, the situation is other way round. In this case, the accounting solution that has been provided in by the experts is purely based on the event that has taken place. While the situation is not the same in case of positive accounting theory, which will help the management of the companies, t o predict the reaction that would have taken place at times when a new accounting standard has been adopted in the market. ( Branchmann) There are certain assumptions that need to be taken in place by the management of the company at times of considering the positive accounting theory for itself. Some of them are as follows: As it has been already discussed above, the accounting policies and standards that has been adopted by the management with an intention to make the things in the interest of the company. This approach is more realistic at times when the interest of the individual forming the management team is linked with the interest of the company. It has further being provided that approach that is being used in by the firm and companies choosing positive accounting theory tends to be opportunistic which is being followed with an intention to maximize the wealth of the company as well of the individuals associated with the company. The positive accounting theory has been farmed without considering the notions related to the morality and loyalty. This is the one of the major assumption that has been taken into consideration at times of framing the policies. Next is the assumption that has been taken not consideration related to the formation of the company. It has been assumed that the company is formed of self interest people and the interest in some or the other way related to the interest of the company. In case of positive accounting theory, the logical thing has an important role to play. The accounting methods that needs to be discussed and should be backed up by proper logical thinking and then accordingly the same should be adopted after considering the entire positive as well as the negative aspects of the decisions. Thus, the logical thinking provides the roadmap for adoption of accounting practices in the form. Through the help of this theory the analysts and convert the events that are being taken place in the world into the form of accounting transactions. In this scenario, the Positive Accounting Theory will explain and make predictions of the accounting policy that the firm will choose and try to explain its reaction to this new change of adoption. The basic concept that exists in case of Positive Accounting Theory is the question of survival of the firms. The firms are likely to choose the accounting standards that tends to benefit them the most and accordingly the decis ions are taken for their adoptions. Based on the assumption that we have encountered above arose attention of the many authors about the success percentage of the theory. There has been many times where this policy has been criticized as well as appreciated by many authors. Majorly the positive accounting theory has been criticized is because of the assumptions that frame out the positive accounting theory. There are certain assumptions that are being taken into consideration by the authors at times of framing the positive accounting theory. The major assumption that they have taken during the course of the theory is the choice of the users that are going to get affected by the adoption process of the accounting standards. They suggest that the any new accounting standard is going to affect limited users like listed shareholders, government and creditors. The others users like employees, customers, competitors, advisors are not affected and thus they are ignored. On the other hand, each of the users that are being defined above influence the company in some or the other way. They thru should be considered in the process of choosing the accounting standard. Significance and Limitations of Article The article that has been farmed in by the author Watts and Zimmerman has positive as well as negative points associated to it. The positive accounting theory does not provide a solution to the problem. In case of this theory, the problem is just elaborated and discussed in detail. The solution that has been provided in this case is not clear especially in case of manipulation and window-dressing of accounting information. This theory highlights that the interest of the company is not prioritized and the individuals forming the management committee takes their own interest ahead of the companys interest. It has further been stated that the company or the form are being run for the benefit of the stakeholders and managers of the company. In this case, the problems are discussed briefly without reaching out to any solution. . It only discusses various problems and states various contradictory views and does not state any appropriate answer to the given solution. There are certain plus points of the positive accounting policy as well. The probability of companys survival increases over the period of time with the accounting policies that has been adopted by the company through the help of positive accounting theory. For example: A construction company will tend to adopt an accounting policy that will maximize the profit levels by minimizing the cost associated with the construction. The flexibility level among the managers of the organization increases at times of choosing the accounting standards and practices so that they will best suit them and is in their own interest. The positive accounting theory will help to predict the reaction which the companies would have at times when a new accounting standard has been introduced in the market. The positive accounting theory will help to understand the accounting policies that will be adopted by the companies. The descriptive behavior of the accountants is very well understood through the help of the positive accounting theory. (Milne, 2002) Conclusion The primary objective in the given article is to provide an overview upon the theories given by various authors. This theory keeps a watch on the changing attitude of the management towards the accounting practices based on their need and requirements. Through the help of this theory the analysts and convert the events that are being taken place in the world into the form of accounting transactions. In this scenario, the Positive Accounting Theory will explain and make predictions of the accounting policy that the firm will choose and try to explain its reaction to this new change of adoption. Thus, overall, the positive accounting theory has helped in developing a better accounting world. References Watts, R., Zimmerman, J., (1990), Positive accounting theory: A ten year perspective,The Accounting Review65, 131-156. Watts, R. L. and J. L. Zimmerman, (1978), towards a positive theory of the determination of accounting standards,The Accounting Review,(January): 112-134. Roychowdhury, S. (2006) Earnings Management through Real Activities Manipulation,Journal of Accounting and Economics42, 335-370. Branchmann S, studio D, Differences between Positive Normative Accounting, Retrieved from Finacebase, https://thefinancebase.com/differences-between-positive-normative-accounting-1663.html , viewed on 12th Dec, 2016 Fool M, What Are the Differences Between Positive and Normative Accounting?, Retrieved from Fool.com, https://www.fool.com/knowledge-center/differences-between-positive-normative-accounting.aspx , Viewed on 12th Dec, 2016 Milne Markus, 2002, Positive Accounting Theory, Political Costs and Social Disclosure Analyses: A Critical Look, viewed on 12th Dec, 2016_ https://www.researchgate.net/publication/222665782_Positive_accounting_theory_political_costs_And_social_disclosure_analyses_a_critical_look