Godiva Chocolatier Swot - 2787 Words

Introduction Godiva has for a long time now being among the leading corporations in its area of expertise, chocolate. Currently, it records a sale of 500 million USD per year. It offers a very interactive, as well as customer service, where consumers are able to feel the staffs’ sincerity. Company history Godiva Chocolatier is a multinational Company that deals with manufacturing of premium chocolates and other products related to chocolates. Godiva was founded in 1926, in Belgium, but later purchased by the Turkish Yildiz Holdings, the owner of Ulker Group. It opened its first boutique shop in the Grand Place in Brussels. The company went global through opening its first shop outside Belgium in Paris, France in 1958. The company†¦show more content†¦The products in this market are not only purchased through the retail shop, but through online services where the customers purchase chocolate products in the comfort of their homes. The company has a plan of diverting more attention to Singapore, since Singapore is one of the wealthiest and prosperous nations and thus the demand for premium goods and services is high. Additionally, it has a population of approximately 5 million with a growth rate of about 24%. Therefore, this gives the company a wider target market. Competitive analysis Godiva has many competitors situated in Singapore. It faces competition from both local and international industries. For example, Royce and the Chocolate Research Facility is a local company in Singapore and a rival of this company. Other competitors in this industry include Leonidas, and Teuscher, among others. However, despite the harsh competition in this industry, this company has always been talked about by the lovers of chocolate. They trust and remain loyal to the company since the company is well known in the provision of high class and premium products which satisfy the customers. Therefore, despite the advantage the other competitors could have in this industry, for example, the local company, it still have a competitive edge in terms of winning the customer loyalty through providing products of substance. Future of theShow MoreRelatedCase Analysis of Rogers Chocolates1273 Words   |  6 Pagestake advantage of that availability. There are also other services available; there may be smaller private chocolatier companies that play a role in substitute products. Intensity of Rivalry among competitors in an industry The chocolate industry has a high level of competitive rivalry. There were many organizations manufacturing and selling high quality premium chocolate including Godiva, Bernard, Callebert, Lindt and Purdy’s. The competitors were making efforts to gain a larger market shareRead MoreGodiva Marketing Assignment9205 Words   |  37 PagesExecutive Summary Godiva chocolate has been a paramount in its field of expertise, chocolate. It has an annual sale of $500 million. Offering a very interactive and personal customer service, where customers could feel the staff’s sincerity. Our clients are chocolate lovers who love to indulge in the rich and delicious world of chocolate. Godiva chocolate offers a variety of chocolate which includes truffles, pralines, ganaches, nuts, fruit liquor, caramel, white chocolate, dark chocolateRead MoreRogers Chocolate Analysis21131 Words   |  85 PagesInstitute - Brussels, Belgium | | | Best Chocolatier The Best of the City Awards- Victoria News | | | Best Storefront Window Display The Best of the City Awards | 2005 | | Lifetime Achievement Award - Greater Victoria Chamber of Commerce For displaying a sustained and significant commitment to the prosperity of Greater Victoria and serving as a positive role model in the business community for more than 25 years. |    | | Best Chocolatier The Best of the City Awards - VictoriaRead MoreRocky Mountain Audit8394 Words   |  34 Pages10. External Factors Analysis†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...11 3.11. Internal Factors Analysis†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦13 3.12. Mission and Objective Review................................................................................13 3. SWOT/TOWS Analysis†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦13 4. Strategic Alternatives............†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦14 5. Evaluation and Control..............................................................................................................Read MoreRogers Chocolates Case Study (Internal/External Analysis)10435 Words   |  42 Pages D. Strategic Group Map 11 E. Key Success Factors 12 F. Overall Attractiveness of the Industry 13 Internal Analysis 14 A. Identification of Business Strategy 14 B. Financial Analysis 16 C. SWOT Analysis 19 D. Competitive Strength Analysis 22 Test of Winning Strategy 23 A. Fit Test 23 B. Competitive Advantage Test 24 C. Performance Test 25 D. Summary of Tests of Winning Strategy 26

Brutus Was Recognized as Hero in Shakespeares Julius...

â€Å"A hero is an ordinary individual who finds the strength to preserver and endure in spite of overwhelming obstacles† (Christopher Reeve). Julius Caesar is a tragedy about a ruler that is murdered by a group of angry conspirators that go into a civil war against Caesar’s right hand man. By portraying the qualities of honorable Brutus, William Shakespeare, in his tragedy Julius Caesar, proves that anyone with good intentions, nobility, and the ability to recognize flaws can be a true hero. People constantly say that it is the thought that counts and that the intentions of the heart mean more than the actions. Brutus was doing everything for the people of Rome. With every move he took, he thought about how it would influence the Roman†¦show more content†¦Numerous heroes have the superior intention to sacrifice something. That sacrifice varies from themselves, a person, a belonging, etc. In the movie â€Å"Independence Day†, the main character sacrific es himself to save the world. Likewise, Brutus’s actions are comparable to this. Brutus’s good intentions and thoughts reveal him as a true hero. He put into account what he did for others, which is a very noble thing to do. Clearly, then, true heroes do the noblest things. They do not do something for an evil motivation, but for the honor of doing something good. Moreover, heroes incite people to do well. When the civil war was over and Brutus killed himself, Antony tells the others standing around him, â€Å"This was the noblest Roman of them all. / All the conspirators save only he / Did that they did in envy of great Caesar; / He, only in a general honest thought / And common good to all, made one of them† (V.v.74-81). Antony is saying that while the other conspirators only killed Caesar because they were jealous of him, Brutus did it for the good of people. Antony states that Brutus is the noblest of them all. Throughout his entire life, Brutus strived to b e noble and honorable. He believed that doing something for reasons other than these was a dreadfully egocentric thing to do. When talking to Cassius regarding the conspiracy, he pronounces, â€Å"For let the gods so speed me as I love / The name of honor more that I fear death†Show MoreRelatedShakespearean Comedy Vs. Tragedy1777 Words   |  8 PagesTragedy Some people tend to think that William Shakespeare was some famous writer that was only capable of spitting out sad love stories. This is widely disproved through the reading of multiple Shakespearean works. During his life, Shakespeare used a plethora of writing formulas and plot outlines to produce many works of literature of many genres, such as A Midsummer Night’s Dream, a popular comedy, and The Tragedy of Julius Caesar, one of his most famous tragedies, as opposed to just creatingRead More Analysis of Shakespeares Antony and Cleopatra Essay5083 Words   |  21 PagesAnalysis of Shakespeares Antony and Cleopatra The most influential writer in all of English literature, William Shakespeare was born in 1564 to a successful middle-class glove maker in Stratford-upon-Avon, England. Shakespeare attended grammar school, but his formal education proceeded no further. In 1582 he married an older woman, Anne Hathaway, and had three children with her. Around 1590 he left his family behind and traveled to London to work as an actor and playwright. Public and criticalRead MoreANALIZ TEXT INTERPRETATION AND ANALYSIS28843 Words   |  116 PagesExternal conflict may reflect a basic opposition between man and nature (such as in Jack London’s famous short story â€Å"To Build a Fire† or Ernest Hemingway’s â€Å"The Old Man and the Sea†) or between man and society (as in Richard Wright’s â€Å"The Man Who Was Almost a Man†). It may also take the form of an opposition between man and man (between the protagonist and a human adversary, the antagonist), as, for example , in most detective fiction. Internal conflict, on the other hand, is confined to the protagonist

Drawing from the preceding examples Essay Example For Students

Drawing from the preceding examples Essay This article examines how certain characteristics Off mediator, that is, a mediators information about the disputants and a mediators bias toward hem, affect the success Of mediation Of international conflicts. Drawing a conceptual distinction between absolute and relative bias and measuring the type of information that is relevant for mediation success, demonstrate that both the degree of bias a mediator holds toward the disputants and the degree of information a mediator has about the disputants are significant predictors of mediation success. Mediation of international conflicts by third parties is as old and common as international conflict itself. Throughout history, belligerents have repeatedly turned to the aid of third parties to help them terminate their hostilities. In some instances, mediation serves as a crucial catalyst by providing the opportunity for the belligerents to reach a negotiated settlement, such as the Dayton Accord that ended the war in Bosnia in 1995 (Holbrook 1998), while in other cases it fails to produce a successful outcome, such as the Camp David negotiation between Israel and the Palestinians in 2000 (Ross 2005). Why do some mediation activities produce peaceful outcomes while others fail to achieve success? In this study, I assess how certain characteristics of a mediator, that is, a mediators information about the disputants and a mediators bias towards them, affect he success of mediation of international conflicts. L Although mediation of international disputes is a common practice, our theoretical understanding Of mediation outcomes is still weak. One off-debated factor that is argued to exert considerable influence on mediation outcomes is mediator bias (Outfall 1975; Smith 1994; Carnival and Radar 1996). Are biased mediators more effective than unbiased ones? Under what conditions are biased mediators likely to deliver peace? There is no scholarly consensus on whether and how mediator bias influences the effectiveness of mediation of international disputes (Glibber 996), Therefore, there is ample room for improvement in our theoretical understanding of mediation outcomes. The fact that only 48 percent of mediations of international conflict between 1945 and 1995 produced A previous version of this paper Vass presented at the Annual Meeting of the International Studies Association, San Diego, California, March 2006 and the Annual Meeting of Peace Science Society (International), Columbus, Ohio, November 2006. Thank Ashley Leeds, Finley and Ernie Budgerigars, Andrew Kiddy, Michael Mattes, Brian Phillips, Bill Reed, Randy Stevenson, Richard Stool and three anonymous reviewers for their helpful comments and suggestions. Data can be found at http://DVD. IQ. Harvard. Due/DVD/DVD/sis and at http://www. Sanest. Org/ data_archive/. In this study, mediation success refers to the cessation of hostilities between the disputants by the conclusion of a ceasefire agreement or a peace treaty. 2008 International Studies Association. Published by Blackwell Publishing, 350 Main street, Malden, MA 02148, LISA, and 9600 Garrisoning Road, Oxford OX SQ , UK . Electronic cop y available at: http://USSR. Com/abstract=ASSESS 26 Information, Bias, and Mediation Success agreements that resulted in peace (at least in the short term) creates an additional impetus for further scholarly research on mediation outcomes. If it is our goal to increase the Success rate Of mediation activities in the international system, eve need to develop a more compelling theory of mediation outcomes. In this regard, I seek to contribute to our understanding Of mediation outcomes by assessing how a mediators bias and information about the disputants contribute to the likelihood Of mediation success. 3 identify two major reasons why the role of a mediators bias in mediation success is still a debated issue in the literature. First, past mediation studies suffer either from the inability to generalize empirical findings that are based on few case studies or inconclusive empirical results that are based on crude operational measures off mediators bias. To remedy this situation, first establish a conceptual distinction between what I call absolute and relative bias, contend that the degree of bias a mediator has toward one of the disputants depends not only on the relationship between the mediator and the disputant but also on the mediators relationship with the other disputant. Al this relative bias. To create a valid and reliable estimator to bias, construct an additive index of relative bias based on a mediators conflict history, trading relationship, and alliance ties with both of the disputants. To my knowledge, this is the first scholarly attempt to distinguish relative bias from absolute bias and to design a multidimensional measure of mediator bias that is unique to each dispute. Rather than assigning a generic biased or unbiased label to mediators of international conflict, I measure a mediators bias toward the disputants of a particular dispute in various dimensions. A second source of the existing disagreement on the effect of a mediators bias on mediation outcomes is related to what we mean by mediation. Scholars often use mediation to refer to a wide range of third part/ activities that cover the least intrusive mediation styles,4 such as information provision, as well as the most intrusive mediation styles, such as punishments to deter further violence. Given the Wide diversity Of activities that are considered mediation, it is theoretically plausible that mediator bias might be a hindrance for some types Of mediation activities While facilitating the success Of Others. S Therefore, a more appropriate way to investigate the role of bias in mediation outcomes is to distinguish between different types of mediation activities. In this paper, focus on one particular type of mediation activity, information provision strategies, and examine the role of bias as it pertains to this particular form of mediation strategy. Whose to focus on information provision, as it is the most commonly used mediation strategy, yet there is no scholarly consensus on its effectiveness 2 The percentage of success is calculated using the International Conflict Management Dataset (Overstretch 1999). One might argue that an exclusive focus on the type of mediators to understand mediation outcomes might obscure our Longstanding of the topic, as mediation outcomes are also influenced by factors other than mediator characteristics. I agree that other factors, such as the characteristics of disputes and / or disputants, might influence mediation outcomes?although there is no consensus as to how these variables affect mediation outcomes. However, believe that there is more value-added in examining the characteristics of mediators to understand mediation outcomes than in focusing on the nature Of disputes or disputants. The reason is that the latter factors are usually fixed. There is not much we can do to change the nature of disputes or disputants. On the Other hand, the decision to mediate a given international crisis requires an active choice, and such choices are manipulate. International actors can choose who should mediate a given international crisis. If we improve our understanding of what kinds of mediators are good at facilitating settlements between the disputants, we may be able to provide some useful insights that will increase the likelihood that policy makers make more optimal choices in mediation of international conflicts. Use mediation tactic, mediation activity, mediation style, and mediation strategy interchangeably. Smith (1994) called this issue to our attention, and only recently empirical studies to mediation have started establishing distinctions in terms to different mediation styles and their relative effectiveness in bringing peace. For example, see Beardsley, Quinn, Bias, and Wildlife (2006). Electronic copy available at: http://USSR. Com/abstract=1456757 27 in facilitating peace. Different from othe r studies of mediation that evaluate the effectiveness of information provision strategies, this study recognizes hat the kind Of information a mediator has about the disputants matters when evaluating the effectiveness of information provision. Drawing upon the bargaining theory Of war, I contend that a mediator needs to have information about the resolve and/or military capabilities of the disputants to be able to help them reduce the uncertainty responsible for bargaining failures. My measure of information reflects this observation. Develop a new measure of information based on a mediators diplomatic representation in the disputants territory, its trading relationship, and its institutionalized military alliance ties tit the disputants. Different from past studies that evaluate the effectiveness of mediation strategies, this study provides a direct evaluation of the effect of relevant information a mediator has about the disputants on mediation success, By using a measure that is designed to capture a mediators ability to elicit relevant information about the disputants, this study sheds some light on the debate over the effectiveness of information provision strategies in The findings of this research suggest that biased mediators are more likely to deliver successful mediation outcomes than unbiased ones. The higher the agree of bias a mediator has toward one of the disputants, the higher is the likelihood of mediation success. Similarly, find that mediators with relevant information about the disputants are more likely to produce successful outcomes than those without such information. The higher the degree of relevant information a mediator has about the disputants, the higher is the likelihood Of mediation success. This finding reiterates the centrality of private information in explaining bargaining failures. Essay About Drawing On What You Have Learned About City RoadIf commitment problems exist or issues are perceived to be indivisible, war is still possible (Fearer 1995)_ ICC The reference is to Margaret Thatcher. The reference is to hunger strikes by the ARIA prisoners. Argentina does not back down, England Will fight and Will Win the war, as Englands military capabilities are far superior to that of Argentina. In addition, the 1_1_ S. Mediator emphasizes that the costs Of possible war for England are not wry high, as England has high resolve in the Falkland Islands crisis, and thus is Willing to bear the costs Of fighting. Cue that one Of the reasons Why there is no scholarly consensus regarding the effect of a mediators provision of information on the likelihood of peace is that not all kinds of information are able to reduce bargaining failures. Information provided by mediators should be relevant to bargaining failures, that is, it should pertain to the resolve and/ or military capabilities of the disputants. If we can measure a mediators ability to elicit such relevant information about the disputants, we may be able to effectively demonstrate how a mediators information about the disputants brings about peace. From this discussion, we can formulate the following hypothesis, which presents a more nuanced relationship between information provision strategies and mediation success than do the current predictions in the literature, Hypothesis I: Mediators that have relevant information about one of the disputing parties are more likely to be successful in using information provision strategies than those without relevant information. As the degree of relevant information a mediator has about the disputants increases, mediation success becomes more likely. Is a mediators bias an asset or liability for a editor who uses information provision strategies? Before we can provide an answer to this question, we need to address the ongoing debate in the literature about the relationship between mediator bias and mediation outcomes. A mediator is biased if its preferences are aligned With one party or the Other. A biased mediator cares not only for ending the hostilities but also for resolving the dispute in a particular way that is commensurate With its interests. Unbiased mediators, on the other hand, do not care about how an issue is resolved as long as peace is established. 12 Empirical and anecdotal evidence produce inconclusive results as to whether a biased mediator increases or decreases the likelihood of mediation success. Some scholars argue that biased mediation is detrimental to the success of mediation (Fisher 1995; Meek 2000; stubbles 1987; Young 1967). The proponents of this view argue that a mediator is more likely to be accepted and be more effective in persuading parties if it has no preference as to how a dispute is resolved. An unbiased mediator is likely to be successful because it is perceived to be fair and hence trusted by the disputants (Carnival and Pursuit 1392). To the extent that a mediator is untainted by any affinity with either of the disputants, a mediator is expected to be more effective in persuading the disputants to make concessions necessary to establish peace. A biased mediator, on the other hand, is unlikely to be trusted and its proposals are less likely to be accepted by the discovered party. While the proponents of impartiality perceive a mediators impartiality as the main source of its influence, the proponents of bias similarly contend that bias is a main source of mediators influence. Bias might actually increase a third partys ability to bring peace, as mediators are accepted by the spiting parties not because they are unbiased but because of their ability to influence and 12 Carnival and Radar (1996) make a theoretical distinction between what they call bias Of content and bias Of source characteristics. Bias Of content refers to a mediators favoring one disputant over the other in its proposal settlement, whereas the bias Of source characteristics refers to a mediators closer economic, political or cultural ties with one of the disputants. In this study, the way measure a mediators bias is closer to the bias of source characteristics than bias f content. Protect the interests of each party (Beets 1994; Creases and Pursuit 1985; Smith 1985: Wear and Laddered 1931). As bias contributes to a mediators capacity and desire to influence the outcome, a biased mediator should be preferred to an unbiased one. Carnival and Radar (1996) suggest that bias might add to the mediators ability to extract concessions from the favored party. A mediator may benefit from what Carnival and Radar call a cushioning effect. A mediator who needs to obtain concessions from a disputing party ought first to convince the disputant that he mediator has its interest at heart. If a mediator has close ties With one Of the disputants, it is easier for such a mediator to convince such a disputant that it is in the disputants interest to extend concessions to its antagonists. Similarly, Outfall (1982) argues that a mediator who is biased in favor of ones opponent can be advantageous, as the mediator can be expected to put pressure on its ally. Stephens (1388) suggests that one possible motivation for a disputant to accept mediation is the expectation that the mediator will convince the opponent to give concessions. The mispronunciations of the cushioning effect argument can be found in the cheap talk literature (Austin-Smith and Banks 2000; Calvert 1985; Myers 1998). The theory of cheap talk suggests that a mediators interests should be aligned with the receiver of the advice for the latter to believe the credibility of the message. A recent formal analysis of mediation outcomes by Kiddy (2003) explicates the logic of Outfall (1982) and Carnival and Radar (1996) further by addressing the mispronunciations to their argument. 13 Drawing upon the cheap talk and credible signals literatures, Kiddy (2003) argues that a mediator needs o be biased toward the receiver of the information in order to be able to convey information in a credible way. Kiddy (2003, 598) concludes that only a mediator who shares your policy preferences to some extent could be trusted to tell you that your opponent is likely to back down even in the absence of a significant concession. Similarly, it could be trusted if informs you that the adversary has high resolve and you should therefore give in. Therefore, biased mediators have an easier time in convincing their favored party to give concessions as the information they provide is considered credible by the latter. Kiddy (2003) armorial shows that if a mediator is unbiased, it is unlikely to have any credibility because it has an incentive to say anything that will minimize the probability of conflict. Similarly, a mediator who is against you cannot be trusted, either. If a mediator prefers a solution that is closer to the ideal point Of your opponent than yours, and if it believes that you will give in if you think that your opponent has high resolve, the mediator has a strong incentive to tell you that your opponent has high resolve even though it knows that is not the case. Only information provided by a mediator who shares your interest is credible. From Outfall (1982), Carnival and Radar (1996) and Kiddy (2003), we can derive the following hypothesis: Hypothesis 2: Mediators that are biased in favor of one of the disputants are more likely to be successful than unbiased mediators. The higher the degree of bias a mediator exhibits toward a disputant, the more likely is mediation success. The next section develops operational measures of a mediators information about the disputants and a mediators bias toward the disputants. This section is followed by a discussion of the specification of the econometric models designed o evaluate the above hypotheses and the findings of these models.

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. 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