Hamburger and Tropical Hut Essay Example for Free

Hamburger and Tropical Hut Essay This pie chart shows the market shares of a fast food industry that the McDonald’s corporation has 13% share, Yum! Brand’s Inc. 10%, Doctor’s Association Inc. 9%, and Wendy’s have 4% of shares. While the other’s has 64% of share, including the share of a Tropical Hut. I. Introduction Tropical Hut is one, if not the oldest, fast food joint in the Philippines. It started in 1962 when the Que family had this idea of putting up a coffee shop within the confines of their supermarket, thus, Tropical Hut Hamburger was born. Now, it has more than 50 branches nationwide and still growing, proving that it can hold its stance in the fast food arena. Tropical Hut Food Market, Inc. (THFMI) started its operation as a small sari-sari store and is owned by the Que family. In 1962, the business has grown into a grocery store and expanded rapidly into a Supermarket. It was also in this year that the concept of a Coffee Shop within the Supermarket was launched with the introduction of Tropical Hut Hamburger: The Company was incorporated in February 1965. In 1972, Mercury group of Companies, Inc. acquired the Company with the introduction of a Drugstore within the Supermarket. II. Market SituationÃ'Ž Before Jollibee, before McDonalds, before Burger King, before anyone else, it seems, there is Tropical Hut Hamburger. And hamburger it is, indeed the best it could ever be. But that was long ago. Now, Tropical is just a vestige of its former self. Everyone suspects that their hamburger is where Jollibees came from They almost have the same taste. Their fried chicken is also just like Jollibees, but this time it was Tropical who copied it. Tropical has other food selections, like Bistek (a local version of beef steak er strips) and other sandwiches. However, the place is not world class. It is not as clean nor as well kempt as McDonalds or Jollibee. And they have a very poor image. Although food is good, you wouldnt want to be seen there.

Steel Co Human Resource Report Essay -- Steel Co Human Resource Case S

Table of Contents Background 1 Aim 1 Objectives 1 Limitations/Scope 1 Evaluation of Steel Co Performance and Reward System 2 Performance and Reward management Tools 3 Pay Structure 5 Performance and Reward for different groups 6 Conclusion 7 Recommendations 7 References 8 Background The company Steel Co, which has been established for around 30 years, has been in a steady decline during the current recession and although a Divisional Director has been employed by the owner the fortunes of the company have not improved. The staff is unhappy, unproductive and unimpressed by the Human Resource system that currently exists in the company. The pay structure that currently exists within the organisation has been much debated among employees who feel it is unsatisfactory. The Business Adviser will research Performance and Reward management tools in order to help the company develop a more suitable Performance and Reward system to use. A variety of sources will be used in order to evaluate the system and tools against other organisational frameworks. The pay structure within the company will also be looked at in order to identify any possible changes that could be made. Aim The aim of this report is to evaluate current Human Resource Practices within Steel Co and identify weaknesses that the current model possesses. Performance and Reward management tools available will be evaluated in order to make recommendations on how the Management tools could compliment the system that Steel Co currently employs. Objectives To achieve the aim of this report there are 4 Objectives which are considered: 1. Evaluate the Performance and Reward model that the company currently uses in order to identify weaknesses and areas whe... ...ng conditions as well as overall organisational performance. Due to being intrinsic rather than extrinsic the company does not incur a high cost and thus would be able to retain and motivate employees further. References Works Cited http://www.businessballs.com/balanced_scorecard.htm http://www.tatasteeleurope.com/en/careers/general_vacancies/benefits/ http://www.nationalforum.com/Electronic%20Journal%20Volumes/Lunenburg,%20Fred%20C.%20Goal-Setting%20Theoryof%20Motivation%20IJMBA%20V15%20N1%202011.pdf http://www.cimaglobal.com/Documents/ImportedDocuments/Tech_rept_Effective_Performance_Mgt_with_Balanced_Scd_July_2005.pdf http://www.allenword.com/360feedbackform-final.pdf http://www.cipd.co.uk/hr-resources/factsheets/pay-structures.aspx#link_3 http://www.benefitsandcompensationresources.com/wp-content/uploads/2009/08/why-a-family-job-approach.pdf

Hunting skills Essay

Without hunting we would all be dead. Our ancestors needed to hunt for food and clothing. Hunting is very important to our human history. Today hunting is not as significant to some people, the populaces who hunt these days hunt for food or they hunt for a hobby. To hunt successfully, you need patience, the equipment and skill. Patience is one of the key ingredients to a good hunt. One of the hardest things to do for me is being patience because half of the time you are sitting (or standing) in one spot looking for the animal and if you see the animal you got to debate whether you want it or to look for a better animal. If it is not in a good position you got to wait for it to move to get a good shot. Having patience is one of the best things to have when hunting. Having the right equipment when hunting is like going to school with a pencil it is common sense. The weapon is the most important so you can get the animal, but you need different weapons for different animals like 22. is good for hunting grouse, not for hunting a moose. Clothing is second; you do not want to go hunting in a T-shirt and jeans there is clothing made just for hunting. The right gear is vital to a successfully hunt. Skill is everything you need to be a great hunter. First a skilled hunter would know how to find the animal, where it lives. Second you need to be a good shot because you do not want to miss the animal then it would get scared and run away. Also you do not want to shot the animal more than once because the meat would get ruined. Skill is all you need to have a good hunt. Hunting is a way of life and a hobby to some. People have been hunting throughout the ages and are still hunting today.

A Society Based On Hate - 911 Words

Dazire Matthis Period 5 A Society Based On Hate Confucius once explain that, An Oppressive government is to be feared more than a tiger. Ideally, a political system that has been formed on hatred and torment is a system that will be feared enough to be followed, but not forever. George Orwell s 1984 was published in 1949 during the heated conflict of Word War II and consists of a government known as the Party which symbolizes the totalitarian governments of the war. This fictional novel depicts Orwell s hypothesis of what the world would eventually be like if the totalitarianistic governments of his time we re not abolished. The novel itself does not clarify the fall of the hate-driven Party, but the appendix describes the eventual death of this government. Much like Nazi Germany and Communist Russia of World War II, the Party is fictional proof that a government developed off of hate and fear would become painfully immoral and inhumane but would never infinitely survive. A totalitarian government thrives on selfishness and strive for goals that are always for the benefit of one person or a small group of people that are in power. The most common example of this in world history is Nazi Germany during World War II. This flaw in political history make up a time that most people try to forget. The control that Hitler had over Nazi Germany brought about countless social, economical, and political issues to Europe. His society was founded on a racist hatred towards theShow MoreRelatedCan A Society Based On Hate Survive?1147 Words   |  5 Pages7 December 2014 Can a Society Based on Hate Survive? A society that is run by hate can cause total chaos and destruction within its society causing its people to be untrusting of the government and also question its power and authority due to a belief of a conspiracy of the government. This so called hatred that exists in society consumes it people with remorse and anger against this totalitarian, corrupt government that seeks power and control over its people and society, which can cause a majorRead MoreEssay On Hate In 1984701 Words   |  3 PagesWhereas, the word hate has a very deep and harsh meaning, it means to have an intense or passionate dislike towards someone or something. George Orwell’s book, 1984, shows us a prime example of a society based on hate. Moreover, a society based on hate will not survive, the government will manipulate the people to destroy themselves. In the book Orwell talks about how the government has a two minute hate and hate week. The two minute hate and hate week were made to employ the people to hate a fake enemyRead MoreHate Crime : Hate Crimes1454 Words   |  6 PagesHate Crimes Hate crimes, two small words with a very big meaning. Hate crimes are happening everywhere, some hit the news, some go into newspapers and others don’t even make it to the point of any social awareness at all. Hate crimes are a targeted attack, one that should not be taken lightly. While hate crime laws infringe on free speech rights, acts of hate should be criminalized because groups of hate crimes have had a huge impact on social behavior for a long period of time, hate crimes victimizeRead MoreEvaluating and Refining Solutions: Hate crimes can be described as criminal activities that are1000 Words   |  4 PagesEvaluating and Refining Solutions: Hate crimes can be described as criminal activities that are perceived to be fueled by prejudice against and hostility towards the victim based on an individual characteristic. In most cases, hate crimes are motivated by gender, disability, sexual orientation, race, identity, and religion or faith. The increase in hate crimes in the recent past has not only made it a major issue that needs to be addressed in the modern society but has also attracted several legislativeRead More1984 Essay1061 Words   |  5 PagesAlthough a society based on hate can survive, it is highly unlikely. In 1984, by George Orwell, the party kept the people under full control by brainwashing them. This is not realistic because in today’s world someone, whether it be another government or the people living in this society, would end it. People of today have been taught that they have rights and if those rights are taken away, something isn’t right. There are many examples on why a society cou ld not thrive purely on hatred, some ofRead MoreHate Crime Essay816 Words   |  4 PagesThe term hate crime became part of the American lexicon in 1985 when it was coined by United States Representatives John Conyers and Mario Biaggi. Although the term hate crime and societal interest in it are relatively recent developments, hate crime has deep historical roots. Throughout U.S. history, a significant proportion of all murders, assaults, and acts of vandalism and desecration have been fueled by hatred. As Native Americans have been described as the first hate crime victims, hate crimesRead MoreEssay On Love And Hate In 19841107 Words   |  5 Pagesand hate. Love and hate is the foundation of all feelings because the things you do every day can be something you love or something you hate. George Orwells novel 1984 pursues love and hate by addressing them throughout the novel. It shows that a society based on hate can survive because they are manipulated by their dictator  "Big Brother.† The foundation of hate influences a persons actions which can control their love and hate that leads to uncertain circumstances. A society based on hateRead MoreThe Harm In Hate Speech Analysis1101 Words   |  5 PagesJeremy Waldron argues in favor of hate speech restrictions in his book â€Å"The Harm in Hate Speech†. He presents the central argument that vulnerable minorities are in need of hate speech regulation to protect them from harm. Another argument he presents is that such regulation must be a content-based regulation, as opposed to a time, place, and manner restriction that is usually employed to prevent certain kinds of speech. A final argument he uses is that speech is the harmful action, rather than speechRead MoreRacial Hate Crimes1722 Words   |  7 PagesThere’s a lot of hate crimes going on in the world today, It’s being highly debated as to whether or not hate crimes should be legislated against. â€Å"Hate Crimes† are referred to as criminal acts against a person, group, or property due to one’s race, religion, gender or sexual orientation. (Civil Rig hts-Hate Crimes-Overview), an individual who experiences a hate crime may be threatened, harassed, physically harmed, or killed. To ensure that protection laws have been established by society against thoseRead MorePsychology Of Hate Crime Offenders1564 Words   |  7 Pages Psychology of Hate Crime Offenders Melissa K. Mark University of Phoenix September 2015 â€Æ' Abstract This study investigated data regarding criminal offenses categorized as hate crimes that â€Å"are motivated, in whole or in part, by the offender s bias against a race, religion, sexual orientation, ethnicity/national origin, or disability and are committed against persons, property, or society†, (Hall 2013) with a speculative focus upon the psychological typology of the offender. Findings

The Pros And Cons Of Legalization Of Marijuana - 715 Words

Marijuana legalization is a controversial subject with many different problems and solutions. Marijuana has benefits and disadvantages to using it (and many viewpoints on said pros and cons) so one person cannot be the only authority on the subject. Marijuana could possibly be used as a medicine, and although legalizing marijuana could have some benefits, the action could have serious repercussions. The legalization of medical marijuana could have positive benefits to the United States government. Opioids have been proven to only work less than half of the time when it comes to alleviating pain, and four times out of five they have horrible side effects. Marijuana has been proven to alleviate pain better than opioids, and its side effects†¦show more content†¦Those taxes were just for one state, if the entire nation allowed recreational marijuana, the government could have more money to pay off the national debt. Nevertheless, that does not mean that legalizing marijuana for recreational purposes would not have some dire consequences. Legalization of recreational marijuana could lead to a growth in people ingesting too much marijuana to avoid serious medical complications. Marijuana will become cheaper if it is legalized. If marijuana is cheaper, than more people will be able to get afford it, and more abundantly: â€Å"It is estimated that for each 10 [percent] drop in price, there will be an approximately 3 [percent] increase in the total number of users and a 3–5 [percent} increase in youth initiation,† (Issues in Society: Is Marijuana Harmful?, Introduction: The World’s Illicit Drug of Choice). Studies have shown that you can ingest too much marijuana to be healthy. Furthermore, in 2013, 38 percent of Americans claimed to smoke marijuana, but after it was legalized in Colorado, it increased to 44 percent of Americans. Imagine the massive increase that would occur if the entire country decided to allow recreational marijuana. Ma rijuana’s side effects can be horrible, as expanded upon in the next point. Marijuana could possibly have terrible side effects. Firstly, people at Duke University conducted a study to see if marijuana could affect the IQ of people who used it. They compared the IQ’s ofShow MoreRelatedThe Pros And Cons Of Marijuana Legalization1226 Words   |  5 PagesWhat is Marijuana? According to Dictionary.com, Marijuana is, â€Å"a preparation made from the dried flower clusters and leaves of the cannabis plant, usually smoked or eaten to induce euphoria†(marijuana). Marijuana, also known as â€Å"Mary Jane†, is drawn out to be an extremely horrible, life-ruining drug. Children learn that marijuana is a â€Å"gateway† drug and that it only does harm. Though it can be quite addictive, Marijuana is safer than commonly used drugs like Tobacco and could possibly be moreRead MorePros And Cons Of Legalization Of Marijuana784 Words   |  4 Pages According to the English Oxford Living Dictionaries (2017), marijuana is â€Å"Cannabis, especially as smocked or consumed as a psychoactive (mind-altering) drug.† Although marijuana is illegal by the federal law, 29 states have legalized the use of medical marijuana, and in 8 states anyone over the age of 21 can buy marijuana (Nathan, D. L., Clark, H. W., Elders, J, 2017, p. 1746). Many Americans tend to experiment with drugs when put in a certain social event, but rarely abuse drugs or become a drugRead MoreThe Pros And Cons Of Marijuana Legalization1442 Words   |  6 Pagesthat plague American society, the issue over the legalization of Marijuana remains as one of the most controversial topics. Marijuana, also known as Cannabis is the most widely used illicit drug in the United States. According to national surveys conducted by the National Institute on Alcohol Abuse and Alcoholism (NIAAA), â€Å"marijuana use rose from 4.1 percent to 9.5 percent of the U.S. adult population in th e past decade.† The increase of Marijuana use created an ongoing debate over whether it shouldRead MoreMarijuana: For Better or For Worse?1740 Words   |  7 PagesMarijuana is a harmful drug and should not be legalized. Marijuana is the most commonly used illicit drug used in the United States. It is a plant that grows from the ground however, it contains many harmful toxins. There are many pros and cons for the legalization of marijuana although there are more cons than there are pros; one being that children are the ones who abuse marijuana the most. Surprisingly, against other beliefs, marijuana smoking actually does impair the user’s ability to drive aRead MoreEssay about Should Marijuana be Legalized?968 Words   |  4 PagesShould marijuana be legalized for recreational or medical use? This is a debate that has been happening for quite some time and this is not just a debate that is happening among people. There are many that have taken sides including medica l personal and government officials. Currently in the United States there are two states in which recreational use of marijuana is legal; Colorado and Washington. There are three states currently that have pending legislation to legalize recreational use; CaliforniaRead MoreLegalizing Marijuana For Recreational Use1362 Words   |  6 Pageslegalize marijuana for recreational use. Similar to the age limitation set for buying and consuming alcohol and smoking of tobacco products, Colorado has set the age limit for recreational use for adults who are at least twenty-one years of age and over to use an ounce of this drug. According to the drugabuse.gov website, the drug marijuana is defined as a greenish-gray mixture of the dried, shredded leaves and flowers of Cannabis sativa—the hemp plant. After two years of legalizing marijuana, ColoradoRead MoreMarijuana: Drug or Cure? Essay1191 Words   |  5 Pageshappens to be over the legalization of Marijuana. As of 1970 with the p assing of The Controlled Substances Act the Federal Government officially classified marijuana as a schedule 1 drug with no real accepted medicinal use at the time (History of Marijuana). As the capabilities of science have progressed over time more and more scientific challenges have bombarded this decision so that more tangible research can be garnered from this plant. The earliest known mention of marijuana as a recreationalRead MoreShould Marijuana Be Legalized? Essay1372 Words   |  6 PagesLegalization of Weed Growing up, everyone is told that, â€Å"Drugs are bad for you,† time and time again. Now as a kid you don’t really understand the reasoning behind it, but you listen to your authority figure regardless. I remember being told this my entire life and even to this very day. But as I got older I realized that people would still use drugs even though it’s illegal. I could never understand why someone would go against the law and jeopardize their life just to use drugs? The drug thatRead MoreEssay Astonishing Statistics of Marijuana Use in Minors1539 Words   |  7 Pagesmillion Americans ages 12 and over have reported to using marijuana at least once within the previous year. That number alone is an astonishing statistic on marijuana users. Although marijuana has been a drug with increasing popularity especially throughout the past couple of years due to the legalization in some states. In November of 2012 history was made when Washington and Colorado both lega lized marijuana for recreational use. Although marijuana is considered to be a Schedule 1 drug, which means itRead MoreShould Marijuana Be Legalized?1224 Words   |  5 PagesLegalizing Marijuana Many different web pages and read over the information that they provided and this is what is found. The debit for this topic is all over the place some say we should some say we should not legalize marijuana. The three main topics that will going to go more into depth with are the medical benefits, monetary benefits and the renewable benefits. But first, let a bit about marijuana, so other names for it is weed, herb, pot, grass, bud, ganja, Mary Jane to name a few. Marijuana can be

Anabolic Steroids Use And Performance Enhancing Drugs

The Debate over Anabolic Steroids The use of performance enhancing drugs like anabolic steroids has been a debatable topic in the United States as early as the 1950’s. Former U. S. Representative Howard Berman expresses that â€Å"Steroids can seem necessary to compete at the highest level, and the quick rewards may seem to outweigh the long term consequences to users.† The National Institute on Drug Abuse (NIDA) states that countless athletes, both young and old, face life threatening illnesses due to the use of performance-enhancing drugs, some of which will cause lifelong problems. The use of the illegal performance-enhancing drugs also poses an unfair advantage among athletes seeing as how not all players take part in the risky benefits steroids offer. According to the National Institute on Drug Abuse, the use of anabolic steroids in the United States is illegal without the consent of a medical professional, while the possession and the distribution of anabolic steroids is a felony offense. By ana lyzing the historical past and the facts about steroids in sports one would conclude that anabolic steroids should be banned, especially since they are already illegal. Nevertheless, will banning performance enhancing stop athletes from subjecting themselves to drug dependency and a wide range of side effects that in some cases can be fatal? The use of anabolic steroids has been a major issue not only in the United States but around the world. As indicated by the NationalShow MoreRelatedAnabolic Steroid Use in Sports Summary1493 Words   |  6 PagesAnabolic Steroid use in Sports The competitive drive to win at all cost is fierce among athletes. Winning at all cost often includes using one of many performance enhancing drugs such as anabolic steroids. Many athletes use performance enhancing drugs, like steroids, to achieve higher goals and set higher records than other drug-free successful athletes. Although athletes are performing at higher levels when using such drugs, what is the cost? Finally anabolic steroids should remain bannedRead MoreThe Effects of Performance Enhancing Drugs on Athletes996 Words   |  4 PagesEffects of Performance Enhancing Drugs on Athletes The risks of taking performance -enhancing drugs to improve an athletes’ performance outweighs the benefits. Along with the fact that all performance-enhancing drugs are illegal to use in sports, there are also serious side effects and addiction risks to the drugs. Athletes may choose from a variety of drugs and each may achieve different benefits. However, most of the time, athletes are uneducated in their decision to take the drugs, which canRead MoreEssay about Consequences of Performance Enhancing Drugs1509 Words   |  7 PagesNegative Effects to Performance Enhancing Drugs At the age of 21 Rob Garibaldi committed suicide and it is believed to be from his consumption of performance enhancing drugs. As a young boy, Rob started to play little league, trying to match his favorite sport hero, and dreaming to make it to the baseball major leagues. Prior to high school, Rob was getting pushed by his coaches he had and scouts start to follow him to have him take supplements and more things that will help him gain weight compoundsRead MorePerformance Enhancing Drug Abuse1511 Words   |  7 PagesPerformance enhancing drug abuse is a growing problem in adolescents and athletes. According to the Partnership for Drug – Free Kids, more than five percent of teens use performance enhancing drugs, or steroids increase muscle. Performance enhancing drug abuse creates addiction, the mental tension and pressure that coaches and peers bring to inferior athletes this draws teens and athletes to engage in these products, further encouraging teens to partake in the u se of performance enhancing drugs,Read MoreAthletes And Performance Enhancing Drugs1438 Words   |  6 Pageswhole life, I have had experience with performance enhancing drugs in the past and currently. I believe the safest way to achieve your goals is to train naturally, but many athletes do not have the patience for that and choose to take substances that put their health at risk. In most cases, if an athlete believes that they have reached their â€Å"peak† of performance or feel they are struggling to progress they will likely seek out something to enhance their performance. Depending on their sport, they willRead MoreAthletes Use Drugs For A Variety Of Reasons1194 Words   |  5 PagesAthletes use drugs for a variety of reasons, such as coping with stress or to enhance their quality of performance, and the effects of using performance enhancing drugs can have long term effects on an individual’s life. A commonly used drug in athletes goes by the name of anabolic steroids. The best way to help clarify your understanding of the importance of anabolic steroids is to define these steroids as a synthetic way to acquire the male sex hormone testosterone. The proper name for these steroidsRead MorePerformance Enhancing Drugs Should Be Legal1039 Words   |  5 PagesIllegal performance enhancing drugs should remain illegal they truly shatter the idea that hard work pays off, performance enhancing drugs are for cheaters, and cheaters never prosper. Performance enhancing drugs are far too easily accepted and used. Performance enhancing drugs are more prevalent, needed, and dated than many know. Athletes do not feel ashamed or the need to hide their use of performance enhancing drugs. Performance enhancing drug use is a universal thing, and using them has beenRead MoreAnabolic Steroids : A Fatal Attraction1734 Words   |  7 PagesAnabolic Steroids in Sports The market for top performing athletes in sports in the 21st century is a competitive one. Athletes are pushed to, be stronger, an heal from injuries faster. With the pressure to do well and get picked up by a professional team of sorts goes without saying that hard work is a must to elevate ones professional athletic career, but what if one has reached a plateau or hit a wall in a training regimen and just can not seem to push through? When some athletes hit the proverbialRead MoreSteroids And Other Performance Enhancing Drugs1407 Words   |  6 PagesSteroids in Sports Introduction The debate over athletes using steroids and other performance-enhancing drugs has always been a hot-button issue in the sports world. From major league athletes in baseball and football; to track stars and bicyclist in the Olympics, the use of steroids in sports has been a wide-range problem. Those who disagree with the use of steroids and other performance-enhancing drugs say that the athletes who use them are breaking the rules and getting an unfair advantage overRead MoreAthletes Don t Need Steroids1451 Words   |  6 Pagesneed steroids but they put their hard work and dedication to using it. They want to build themselves into an athlete that loves more competition in themselves and others. But why use steroids when you can do it all by yourself and not to cheat but succeed in life do what you can to be a better athlete in sports. Its seem too often these days: the metric rise of an athletic superstar, with fans that marvel at his strength, quickness and agility and then, in an instant the accusation of drug abuse

Accounting Theory Critical Analysis of Research Article

Question: Describe about the Accounting Theory for Critical Analysis of Research Article. Answer: Introduction The research article Half a Defence of Positive Accounting Research has emphasised on the contribution of positive accounting in the research program in accounting settings. The use of other theoretical models than positive accounting theory in accounting researches is also examined in the research article. The paper considers positive accounting use in explaining the human behaviour in accounting settings and analyses the ontology and epistemology of using such a program. The major problems encountered by the accountants in the use of positive accounting model are also demonstrated in the research article. The incapability of positive accounting in achieving the scientific objectives is evaluated through the use of a comprehensive theoretical framework in the research article. The main argument thus presented in the research article is to what extent does positive accounting theory is capable for meeting the scientific objectives of accounting research. The overall discussion held i n the research article is based on analysing the importance and deficiencies in positive accounting research (Dunmore, 2009). This essay, in this context, has presented a critical analysis of the research article. The critical analysis is carried out through summarising its main points, identifying its research question, discussing the theoretical framework and examining the significance and limitations of the article. Summary of the Article This section summarises the key points generated through the overall discussion held in the research article. The article has stated positive accounting research to be a substantial theoretical model in accounting literature. The theoretical concepts of positive accounting are regarded to be ineffective in the research article for conducting empirical accounting researches. The theoretical model of positive accounting was developed by Watts and Zimmerman in 1970s for carrying experimentation in the field of accounting. Normative accounting theory was used in accounting researches before the development of positive accounting theoretical model. However, the problem with the use of normative theory in accounting settings is that it is not largely effective in achieving experiment based outcomes in accounting (Chatfield and Vangermeersch, 2014). The establishment of positive accounting theory was mainly to attain scientific objectives of accounting research as it is said to be based on natural science phenomena (Rhonheimer, 2000). The main problem in positive accounting is its limitation to attain truly the practical based outcomes of accounting research. The theory of positive accounting though said to be based on scientific phenomena but the outcomes achieved from it are not purely scientific (Dunmore, 2009). This is the main criticism of positive accounting theory that has questioned its capability in the attainment of experimentation based accounting objectives. Watts and Zimmerman have criticised normative accounting theory as it is unscientific and thus not very helpful in the field of accounting research. However, the identification of weaknesses in positive accounting theoretical model to be based on rhetorical concepts rather than practical has questioned its reliability as well (Burns, and Needles, 2014). The theory of positive accounting was regarded since its establishment largely capable of explaining accounting practices in reality. The identification of the shortcomings in the theory has caused the need for development of better theoretical models that can attain scientific objectives of accounting research (Dunmore, 2009). Research Question The research article seeks to address the following research question Does positive accounting theory adequately meets the scientific objectives of accounting research.? In this context, the research study also aims to develop an answer for the following sub-research questions: What is the contribution of positive accounting research in accounting settings? What are the major limitations of theoretical model of positive accounting? Does there is need for the adoption of better theoretical models in the field of accounting research for attaining its scientific objectives? The research questions cited above are identified on the basis of discussion held in overall literature review of the research article. The research questions are developed on the basis of the concepts demonstrated in the literature review (Dunmore, 2009). Theoretical Framework The theoretical framework of the research article incorporates the views and opinions of different authors on the research topic. The literature review of the article has developed its theoretical framework for analysing and examining the contribution of positive accounting theory in research program. Positive accounting theory has been largely used by the managers of complex business organisations to select an appropriate accounting method that results in maximising their performances. The theory was largely believed since a decade to be based on scientific phenomena and thus highly beneficial for testing accounting predictions. Positive accounting theory is believed by accountants worldwide to provide a scientific explanation of accounting practices. The concepts advocated by theoretical model of positive accounting were viewed as similar to scientific models. The view of the theory guides empirical studies in economics and this has questioned the reliability of positive accounting research. This is because economics theory is used in situation of perfect market state that is not possible in the field of accounting due to involvement of transaction costs. The accounting researches are based on set of generally accepted accounting principles and thus the use of economic based theory does not seem to be appropriate in accounting researches (Ghnabari et al., 2016). The positive accounting theory though claimed to be based on scientific phenomena was thought to be believed on value judgment. The theory proves to be useful in guiding the decision-making process of financial managers on theoretical grounds but does not seem to be as effective in practical implementation. The theoretical framework of the research article has also emphasised on poppers falsification criterion for highlighting the deficiencies in the theory (Deegan, 2014). The poppers falsification criterion incorporates sequences of steps that guides the acceptance or rejection of a particular theoretical model on scientific basis. The first step involves conserving and identifying the testable idea that is followed by statistical testing of quantitative predictions. This is followed by comparing the results obtained with the previous theories for taking final decision on accepting or rejecting a particular theory. Thus, Popper through his falsification criterion has advocated that positive accounting theory need to be based on all the above mentioned parameters for accepting its scientific basis and therefore to be used in accounting settings. The article has demonstrated that though positive accounting theory is developed on the phenomena of science yet it has not provided expected outcomes in the field of accounting research (Dunmore, 2009). Thus, it can be said from the critical analysis of the theoretical framework of the research article that there is need for adopting better theoretical models in accounting as compared to positive accounting theory. The theory of positive accounting though ha contributed largely to the field of accounting yet it needs some modification in order to explain the accounting practices in reality. Accounting researches mainly involves practical testing of hypothesis developed through the use of statistical approaches and positive research does not seem to be effective in hypothetical testing of accounting predictions (Wickramasinghe and Alawattage, 2012). The selection of particular accounting method in a business organisation must be on the basis of empirical evidences so that it does not negatively impact the firm performance in any way (Bazrafshan and Talebina, 2016). The theory of positive accounting does not seem to be appropriate in providing empirical evidences against the use of a particular accounting practice. This proves to be a major criticism against the theory as can be analysed from the literature review section of the research article. The research article has also proposed through its theoretical framework that positive accounting research should be used in combination of other theoretical models. This is done for successfully carrying out accounting researches by attaining their scientific objectives. The theory of positive accounting alone is not sufficient for explaining the cause and effects relationships in accounting settings and should be used in combination of other scientifically based accounting theories (Dunmore, 2009).. Significance and Limitations of the Article The research article is highly important in explaining the use of positive accounting theory in broader research program. It also helped in gaining knowledge about the use of other theoretical approaches in accounting researches for successfully achieving their scientific objectives. The contribution of positive approach in accounting researches is also demonstrated through the research article. The research article also helps in developing understanding of scientific and unscientific theory and their use in accounting settings. There are also several limitations of the research article. The major limitation as identified in the theoretical framework of the research article is absence of logical sequential flow of qualitative data. The theoretical framework is very confusing and does not provide an appropriate understanding to the readers about the concept of positive accounting theory. The literature has also not clearly defined the future challenges that exist in the regard of use of positive accounting theory in accounting settings. The problems that exist in the use of positive accounting theory in accounting researches are also not clearly mentioned in the literature review of the article. The author has not properly acknowledged all these limitations in the theoretical framework of the research article (Dunmore, 2009). In addition to this, the limitation of the research article is that it only incorporates the collection of qualitative data for explaining the research topic. The research methodology adopted by the author in the research work is not appropriate as per the nature of the research topic. The research topic is objective in nature while the methodology adopted has conducted the research study in a subjective manner. The research study has not involved the collection of quantitative data for supporting the theoretical conclusions proposed. The research study should also have incorporated the collection of quantitative data in addition with qualitative for demonstrating practical evidences in support of theoretical findings. The qualitative analysis is done in the research study through the use of secondary literary sources that has presented the views and opinions of different authors about the research topic. The lack of quantitative analyses through the collection of practical data in s upport of the research topic is lacking in the present study. This may involve statistical testing of hypothesis developed in the research article for enhancing the credibility of the study in the eyes of readers. The lack of quantitative analysis can negatively impact the significance of the article for future researches conducted in this context. This is due to lack of reliability and validity of the research study in the mind of researchers due to absence of practical evidences in support of theoretical findings (Dunmore, 2009). Conclusion The overall discussion held in the research article has concluded that positive accounting theory is incapable for achieving the scientific objectives of accounting research. The deficiencies present in the positive accounting limits its implementation in broader research program in accounting settings. Thus, there exists a need for developing better thereical models in accounting that is helpful in achieving its scientific objectives. The researches should emphasise on the establishment of better theoretical approaches in the field of accounting for explaining the accounting practices in reality. This is highly essential as business managers need to select an accurate accounting method for enhancing the firm performance. The improper selection of accounting method on the basis of concepts derived from inappropriate theoretical model can negatively impact a firm performance to a large extent. Thus, the author through the research article has emphasised on the weaknesses present in po sitive accounting so that better models in the field of accounting can be developed. The accounting researches mainly involve practical testing of accounting predictions for proposing the selection of a particular accounting method for resolving accounting problems. The theoretical models should be developed on scientific basis so that they are appropriate for achieving the practical outcomes of the accounting research. 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