Sinha (2008) claims that the main purpose of positive accounting theory (PAT) is focus on the prediction and explanation of company practices which have a high consensus in accounting communities. PAT is regarded as a significant part of the development of accounting since it has made contribution to the financial accounting techniques, accounting methods (Demski J 1988). There are two perspectives for PAT, namely efficiency perspective (Ex Ante) and the opportunistic perspective (Ex post). On one hand, efficiency perspective interprets ways to reduce agency costs. on another hand, opportunistic perspective interprets ways to maximize the agency`s benefits.
Why E-books are Preferable to Print Books
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Current computerized innovations today can undoubtedly substitute practically any simple that individuals had been utilizing for a considerable length of time or even hundreds of years. Massive vinyl players have transformed into small iPods, enormous TV sets have become super-level plasma divider boards, telephones are getting increasingly more difficult to recognize from pocket PCs, etc. Books have additionally experienced such a change, and today numerous individuals incline toward utilizing an electronic book, or digital book, as opposed to a customary printed one. Why? Since digital books are every way under the sun superior to printed books, regardless of what the antique book sweethearts state.
The most evident favorable position is convenientce. On the off chance that you have been a book darling for quite a while, you in all likelihood needed to convey a book or two with you any place you go. On the off chance that you could bear the cost of hauling a knapsack around, it was anything but an issue; in any case, on the off chance that you are a woman or a representative in some genuine company, no doubt you either needed to fit a book into your satchel or envelope, or leave it at home. Then again, any advanced digital book is practically level and light weight, so you can undoubtedly convey one—even in your pocket. You can peruse it in any position, and take it anyplace with you. Coincidentally, attempt to make it agreeable to peruse a printed book while lying on your side—it is practically incomprehensible (Snarkynomad.com). With a digital book gadget, every one of your issues with a book’s weight and shape are explained.
The following motivation behind why digital books are progressively best is that even a modest digital book gadget permits one to convey the entire Library of Congress in your pocket. Contingent upon a digital book gadget’s memory limit, you can store gigabytes of information on your gadget. The record position is normally not an issue: numerous digital book gadgets bolster every well known arrangement of electronic books, for example, fb2, djvu, pdf, azw, kfx, etc.
Likewise, electronic books are sensibly less expensive than printed ones, and the cost relies upon which store you get them at, so in truth you can get a ton of books at a modest cost. A gadget costs in excess of a book, however this distinction in costs pays off rapidly (Spreeder.com).
We live in an age when biological issues have abandoned dubious logical theories to an upsetting reality. Disappearing of the Amazonian rainforests, gigantic deforestation everywhere throughout the planet, and the elimination of types of plants are just a few pieces of a bigger biological issue. The business of book printing contributes altogether to an unnatural weather change, on the grounds that for the paper on which books are printed, they have to chop down trees. There are numerous books imprinted on reused paper also, however their general rate is modest. In this way, by leaning toward a digital book over a printed one, a client can effectively add to the matter of sparing trees. The less print books you purchase, the more trees you help to spare (Epublishers Weekly).
On the off chance that you like old things, at that point you in all probability represent print books. Notwithstanding, most of objective individuals today represent digital books, and there are a few in number purposes behind this. digital books not just assistance to spare the earth (since they needn’t bother with paper to be imprinted on), yet they additionally occupy less room, are less expensive, and permit proprietors to convey whole libraries in their pockets, any place they would go. This demonstrates picking a digital book over a printed one is a savvy and sensible choice.
References
“Digital books Save Millions of Trees: 10 Ideas for Sustainable Publishing.”Epublishers Weekly. N.p., 28 Sept. 2009. Web. 28 Sept. 2015.
“10 Reasons Why You Might like Ebooks Better than Paper.” Snarky Nomad. N.p., 07 Mar. 2015. Web. 28 Sept. 2015.
“Digital books VS Printed Books: Which is Preferred Now?” Spreeder. N.p., n.d. Web. 28 Sept. 2015.
