Positive Accounting Theory and Natural Science

Question: Discuss about the Positive Accounting Theory and Natural Science. Answer: Introduction The research article Half a Defence of Positive Accounting Research is based on analysing and examining the progress made in the field of managerial accounting research. The article has reviewed many of the current published literature about the usefulness of theoretical models for successfully completing the accounting research (Dunmore, 2009). In this context, the research paper has evaluated the contribution of positive accounting theory in achieving the scientific objectives of accounting research. The research paper has addressed the incorporation of other theories other than positive accounting for the purpose of attaining objectives of accounting research. The author in the article has proposed that positive research program is useful mainly for achieving theoretical objectives of accounting but is not efficient for attaining practical outcomes. The main argument proposed by the author through the research article is whether positive accounting research is useful for attaining practical objectives of accounting research or not. The research article has discussed in detail about both the importance and deficiencies of positive accounting theory to accounting research. The present essay aims to present a critical analysis of the research article through summarising its main points, identifying the research question, discussing its theoretical framework, describing the significance and limitations of the research article. Summary of the Article The research article has emphasised on the importance of adopting other theoretical approaches in accounting research besides positive accounting research. The concept of positive accounting research is defined as the concept of accounting that aims to explain the accounting practices selectee by the businesses for implementation. The theory is largely used by the accountants for predicting the real world situations and thus providing recommendation to them about the decisions to be taken. The theory mainly helps to predict the actions that the business organisations should take for maximising their financial performance. However, the theory is mainly criticised for its societal approach rather than emphasising on practical usefulness. Thus, it is largely ineffective in attaining the scientific objectives of a research. Thus, the author in the article has emphasised on the integration of other approaches to accounting in addition to positive accounting theory for achieving the scient ific objectives of accounting research. The author has stated that scientific researches involve collection of data and as such positive approach to accounting does not seem to be useful for scientific accounting research (Rhonheimer, 2000). Positive accounting research particularly aims to provide an understanding of the human behaviour through explaining the cause and effect relationships. The accounting research need to implement more practical approach for achieving its objectives rather than adopting the theoretical concepts of positive accounting theory (Chatfield and Vangermeersch, 2014). The article has concluded that economic based theory has been developed for guiding the managerial accounting research. This is mainly due to the lack of reliable and consistent practical data as accounting research mainly involves the collection of practical data. Thus, it has been summarised from the research article that recent practices used in accounting research does not adequately meet the requirement of quantitative accounting research. There is high need for better and improved theoretical models to be used by the accountants for developing the accounting policies used by business organisations. This will help the busine sses to improve their financial performance by selecting an appropriate accounting policy (Ghnabari et al., 2016). Research Question The main research question of the research article can be stated as What are the main deficiencies in the positive accounting theory that restricts it from attaining the objectives of managerial accounting research? The research question has developed from the literature review as the theoretical framework of the article has emphasised on the strengths and weakness of positive accounting research to the field of accounting. The literature review has analysed the contribution of positive accounting research in the field of accounting. The use of better approaches in the accounting research as compared to the positive accounting theory is suggested in the overall literature of the research article. Theoretical Framework The theoretical framework of the research article emphasises on the theoretical model of Positive Accounting Theory (PAT) used in accounting research. As discussed in the theoretical framework, positive accounting research is regarded as a major theoretical framework in the accounting research that impacts the managerial choices about the type of accounting policies to be used by the business organisations. The theory of PAT (positive accounting theory) has largely been regarded as one of the most effective theory that helps in determining the management decision about the financial reporting. However, the theory is criticised recently as it is regarded as inappropriate for studying social science phenomena. The discussion revolves about the fact that material models of science such as positive accounting theory are not appropriate for analysing human behaviour. It is essential to interpret the observed behaviour on the basis of mental aspects. The theory is regarded as one of the mo st effective theory in the field of accounting research for predicting the accounting practices. However, due to various shortcomings identified in the theory there is need for the use of better theoretical models to be used for accounting research (Deegan, 2014). The theoretical framework of the research article is well-organised into different sections for providing an in-depth understanding about the research topic. The research question itself flows from the theoretical framework of the research article. It has undertaken several aspects regarding the research topic in a well defined manner. The theoretical framework of the research article has highlighted that positive accounting theory though used largely in managerial accounting research but the disappointing progress made in this area is a direct result of the using ad hic quantitative models. There is need to adopt the use of more elaborate models in the field of accounting research in order to test the relationship between two variables. The author has reviewed many literary sources in the theoretical framework for discussing about the various weaknesses of the positive accounting theory. The present theoretical models used in accounting research such as positive accounting theory is mainly based on theoretical approach. However, there is need for the use of more field-based research in accounting filed to attain its scientific objectives (Ghnabari et al., 2016). There is need for conducting more practical and less theoretical research in the field of accounting for developing a proper understanding of its various concepts. The reliance of accounting researches more on theoretical models as compared to the practical can be cited as on the major reason for the disappointing progress made in this field. The theoretical framework suggest that empirical accounting research should incorporate the use of more empirically testable theories that can help in predicting the human behaviour in accounting settings with practical outcomes. The underlying theory used by accountants at the time of decision-making in organisations should be based on testable predictions rather than theoretical approach. The researches should use economic-based hypothesis and adopt practice-oriented research for achieving its various objectives. The various concepts of the theories should be tested hypothetically for obtaining their practical evidence to be used in the empiri cal accounting research (Dunmore, 2009). The research paper has also discussed the development of positive accounting theory in relation to the new approach of Popper. The poppers criteria stated that researches involve collection of data for testing the theoretical concepts by developing hypothesis. The theories neither should nor be merely accepted on the basis of its past evaluation but should be statistically tested before its implementation in the accounting researches. The procedure of testing the concepts of heretical models used in accounting as described by Pooper is observing carefully for extracting the main ideas from the theories. The next step is testing the predictions obtained from the theory. The predictions obtained should be mainly quantitative in nature as qualitative predictions generally provide false results. The results obtained from previous theories should be compared with those obtained from new theories before adopting them to guide the empirical managerial accounting research. Thus, the theoreti cal framework of the research article has highlighted the shortcomings in present theoretical model used in accounting research. It has highlighted the need of better theoretical models in accounting field that can are more practical-oriented rather than having theoretical approach (Dunmore, 2009). Significance and Limitations of the Article The research article is highly significant for developing an understanding of the various weaknesses that exit in positive accounting theory. The researches in accounting are largely guided by the concepts of positive accounting theory and therefore it is highly essential that accountants must improve the identified deficiencies in the theory. Positive accounting should be used in combination with other practice-oriented theoretical models for attaining the scientific objectives of the accounting researches. However, the main limitation as identified from the literature of the research article is its reliance on qualitative data. The author has mainly reviewed secondary literary sources for analysing the research topic and has not incorporated the use of quantitative data. The research methodology used by the author for attaining the objectives of the research is mainly qualitative in nature. This makes the research study more subjective in nature and therefore it lacks objectivity ( Dunmore, 2009). The author should have incorporated the use of quantitative data for hypothetical testing of various concepts of positive accounting theory to provide practical outcomes before the readers. This might have demonstrated solid evidence in front of the readers about the various deficiencies in the positive accounting theory. The discussion held in the research paper is mainly supported by qualitative data and does not have nay practical evidence. The theoretical conclusions drawn by the author are also not justified by the research methodology. The research methodology is purely qualitative in nature and the conclusion drawn by the author is mainly quantitative in nature. The theoretical conclusions drawn by the author need to be supported by the qualitative data for justifying them. All these limitations of the research article have impacted its significance to a large extent (Chatfield and Vangermeersch, 2014). This has negatively impacted the credibility of the research article to be used in future researches in the field of accounting. There is no support of theoretical conclusions by the quantitative data and this has made the research purely subjective. There is need of objectivity in the research for making its conclusions to be reliable and accurate in order to be used in quantitative accounting researches. The present research has a worthwhile contribution to offer in the future researches held in this context with its theoretical conclusions. The lack of quantitative data has impacted its credibility but the research article has highlighted the major problems encountered in the field of managerial accounting. It has provided a focused analysis of the management accounting researches held in the recent years. The researchers can develop an in-depth understanding of the management accounting research through the theoretical framework of the present research article (Dunmore, 2009). Conclusion The present research article as reviewed the recent literatures in the field of accounting research to analyse the contribution of positive accounting theory in this field. The author through the use of various literary sources in the article has argued to incorporate the use of better and improve theoretical models in the accounting researches. This is mainly due to the fact that current theoretical models used in accounting researches such as positive accounting theory lacks practical orientation. There is need for theoretical models that are based on testable predictions rather than having theoretical concepts. This will help the researchers to attain scientific objectives of the accounting research more easily. The author has suggested the use of positive accounting theory in addition with other practice-oriented theoretical models for conducting managerial accounting researches. References Chatfield, M. and Vangermeersch, R. 2014. The History of Accounting (RLE Accounting): An International Encylopedia. Routledge. Deegan, C. 2014. Financial Accounting Theory. McGraw-Hill Education Australia. Dunmore, P.V. 2009. Half a Defence of Positive Accounting Research. Ghnabari, M. et al. 2016. PAT (Positive Accounting Theory) and Natural Science. International Research Journal of Applied and Basic Sciences 10(2), pp. 177-182. Rhonheimer, M. 2000. Natural Law and Practical Reason: A Thomist View of Moral Autonomy. Fordham Univ Press.

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The Sinai Peninsula From Ancient Times to Today

The Sinai Peninsula From Ancient Times to Today Egypts Sinai Peninsula, also known as the Land of Fayrouz meaning turquoise, is a triangular formation at the northeastern end of Egypt and the southwestern end of Israel, it looks like a corkscrew-like cap at the top of the Red Sea and forms a land bridge between the Asian and African land masses. History The Sinai Peninsula has been inhabited since pre-historic  times and has always been a trade route. The peninsula has been a part of Egypt since the First Dynasty of ancient Egypt, circa 3,100 B.C., although there have been periods of foreign occupation over the past 5,000 years. Sinai was called Mafkat or country of turquoise by the ancient Egyptians, which was mined in the peninsula. In ancient times, like its surrounding regions, it has been the treadmill of evaders and conquerors, including, according to biblical legend, the Jews of Moses Exodus escaping Egypt and the ancient Roman, Byzantine and Assyrian Empires. Geography The Suez Canal and the Gulf of Suez border the Sinai Peninsula to the west. Israels Negev Desert borders it to the northeast  and the Gulf of Aqaba laps at its shores to the southeast. The hot, arid, desert-dominated peninsula covers 23,500 square miles. Sinai is also one of the coldest provinces in Egypt because of its high altitudes and mountainous topographies. Winter temperatures in some of Sinais cities and towns can dip to 3 degrees Fahrenheit. Population and Tourism In 1960, the Egyptian census of Sinai listed a population of about 50,000. Currently, thanks in large part to the tourism industry, the populations is currently estimated at 1.4 million. The peninsulas bedouin population, once the majority, became the minority. Sinai has become a tourist destination due to its natural setting, rich coral reefs offshore and biblical history. Mount Sinai is one of the most religiously significant places in the Abrahamic faiths. Rich in pastel cliffs and canyons, arid valleys and startling green oases, the desert meets the sparkling sea in a long string of secluded beaches and vivid coral reefs that attract a wealth of underwater life, wrote David Shipler in 1981, The New York Times bureau chief in Jerusalem. Other popular tourist destinations are St Catherines Monastery, which is considered to be the oldest working Christian monastery in the world, and the beach resorts towns of Sharm el-Sheikh, Dahab, Nuweiba and Taba. Most tourists arrive at Sharm el-Sheikh International Airport, through Eilat, Israel, and the Taba Border Crossing, by road from Cairo or by ferry from Aqaba in Jordan. Recent Foreign Occupations In periods of foreign occupation, the Sinai was, like the rest of Egypt, also occupied and controlled by foreign empires, in more recent history the Ottoman Empire from 1517 to 1867   and the United Kingdom from 1882 to 1956. Israel invaded and occupied Sinai during the Suez Crisis of 1956 and during the Six-Day War of 1967. In 1973, Egypt launched the Yom Kippur War to retake the peninsula, which was the site of fierce fighting between Egyptian and Israeli forces. By 1982, as a result of the Israel–Egypt Peace Treaty of 1979, Israel had withdrawn from all of the Sinai Peninsula except the contentious territory of Taba, which Israel later returned to Egypt in 1989.

Black Holes Essay Example | Topics and Well Written Essays - 1750 words

Black Holes - Essay Example Based on this concept of black hole, scientists have tried to describe unseen surface of the black hole as ‘event sphere’ that at a conflict, does not allow any particle or object to return and thus scientists explain event sphere as the point of no return. The scientists named black hole as black because of its properties that mainly include absorbing everything that comes into its reach resulting in everything disappearing, thus black. Quantum physics and mechanics have contributed significantly in understanding of black holes that indicate that although black holes absorb everything that comes in its reach, however, there have been observations of a very weak emission from the black holes that has a temperature, which is inversely proportional to the mass of the black hole (Taylor & Wheeler, 2000). Scientists believe that every galaxy has these black holes at their cores, which absorb all the left-out energies of these galaxies and thus they are denser and heavier than even the sun, which is a theoretical assumption and thus, has been criticised by many experts in the field who even do not believe in the existence of black holes. However, scientists who believe in black holes indicate that with their characteristic of absorbing everything, the black hole creates a spinning disk that confine nearby particles in the space. Few scientists have been successful in observing this accumulation-spinning disk on radio, x-ray, and gamma ray bands since emissions of black holes often become very warm and thus, come on the x-ray bands (Susskind & Lindesay, 2004). With these observations, a huge number of scientists have now proofs of real black hole at the core of Milky Way galaxy that is heavier than the four million solar masses, and it is assumed that this black hole has maintained its gravitational field and absorbing everything that comes in its vicinity. Due to this ability of black

Business law Essay Example | Topics and Well Written Essays - 500 words - 20

Business law - Essay Example It is suitable in a business environment in which the party are able come together and the party values a relationship that they have enjoyed. An example is the case in which one party to a contract has breached terms of a contract. The parties can come together with the aim of reconstructing the contract or finding a suitable remedy to the injured party. The negotiation process will involve the elements of the Bloom’s Taxonomy as the parties consider available alternatives. The parties will remember terms of the contract and reasons for the breach in order to understand their positions. They can then use the information to generate possible solutions. An evaluation of the possible solutions can then inform the parties’ decision into formulation of a remedy or a collection of remedies to the dispute. In implementing the Bloom’s taxonomy in negotiation, the party can reach a solution that is acceptable to both of them and one that can sustain their existing relati onship (Miller and Jentz 75; Overbaugh and Schultz 1). Mediation is another form of alternative dispute resolution system that parties in a business environment can use. The method involves the role of a third party that tries to bring the parties together in order to reach a solution. The party is always neutral to the dispute and does not impose any solution to the parties. The third party may however propose solutions and try to enlighten the conflicting parties of the benefits of the solution. The parties to the conflict however reserve the power to make a decision on whether to resolve the conflict or not and the solution to accept. Unfair business practice, such as blackmailing advertisement, is an example of a situation in which mediation can be used. In case, the parties may have a tense inter-business relationship that makes it hard for them to come together and agree. A third party can however bring them together and help them to reflect on the problem and understand its root

The Issue Of Bilingualism With Psycholinguists

The Issue Of Bilingualism With Psycholinguists Bilingualism is a controversial issue that psycholinguists vary in the way they define it due to its multidimensional aspects. It should be carefully viewed with great consideration to certain variables appearing in the coming definitions. Auer (1995), states that bilingualism can be referred to the linguistic competences in more than one language. This bilingual competence can be accessible via the analysis of well-formed sentences involving two languages which may be treated as a window on the bilingual mind (Auer, 1995, p.115). Clearly, psycholinguists deem bilingualism as hidden competence in bilinguals minds, and it can be revealed as bilinguals produce utterances. Conversely, Saunders (1988) declares that bilingualism has different associations in peoples minds. Some people assume that bilingualism is native-like control of two languages which is later on called true bilingualism (p,7). However, bilinguals who have no native speakers competence in both languages reject this def inition utterly. Some linguists stress that this definition is restrictively limited to bilingual individuals who master their two languages completely. Dual monolingual is also a term used to refer to bilinguals mastering two languages as if they were native speaker monolinguals in both languages. However, Saunder (1988) argues that many bilinguals comprehend a foreign language without being able to speak it fluently. Therefore, linguists define bilingualism as the ability to speak two languages at any level of competency. After all these various arguments regarding bilingualisms nature, it is clear that bilingual individuals have different degrees of competence in the second language. Saunder (1988). Colin Baker Sylvia Prys Jones (1998). Encyclopedia of Bilingualism and Bilingual Education. UK: Multilingual Matters Ltd. (in the library). *Definition of bilingualism: According to Baker Jones (1998), when asked about bilingualism, most people believe that they know the answers of the following questions, what is bilingualism? How can a bilingual be defined? They would say that a bilingual person is the one who speaks two languages. However, defining bilingualism and bilinguals is more difficult than what the people think. Bilingualism involves a number of dimensions. There are five main issues that show the difficulty to define bilingualism very concisely. Also, they show that there might be degrees of bilingualism which vary in the same person over time. There is distinction between ability in language and use of language. They are two separate things. For example, a bilingual person has the ability to speak two languages very fluently, but he or she uses and practices only one of the two languages regardless whether it is the native language or the second language. Another bilingual person has the ability to speak two languages but he or she has some problems in speaking one of the two languages regardless whether it is the native language or the second language, but this person uses and practices both languages regularly. This distinction can be referred to the degree of difference between proficiency or competence of language (ability) and function of that language (use). Proficiency may vary in a language. For example, the abilities of a bilingual person will vary in using a language among the four skills of that language (speaking, listening, reading, and writing), where that person might be very good in speaking A language but when it comes to writing, the person will use B language to write or read, because his or her ability of writing in A language is weak or low. Another bilingual person might have good abilities (proficiency) in speaking and writing of a language, but he or she cannot use and practice (speak or write) that language, so he or she tends to use another language. This is called receptive competence. Few bilingual people are equally proficient in both languages, but one language tends to be stronger and better developed than the other language. It is called the dominant language and it is not necessarily to be the first or native language. Few bilinguals possess the same competence as monolinguals in either of their languages. This is because bilinguals use their languages for different functions and purposes. A bilinguals competence in a language may vary over time and according to changing circumstances. For example, a child starts to learn a minor language at home or in the childhood. As time goes, he or she learns another language in the school or community and he or she will gradually will lose the minor language, because it is out of use and that person became away from the childhood; the situation where the minor language is used. Leonard Bloomfield (1933). Language. UK: GEORGE ALLEN UNWIN LTD. In the extreme case of foreign language learning, the speaker becomes so proficient as to be indistinguishable from the native speakers round him. à ¢Ã¢â€š ¬Ã‚ ¦In this case where this perfect foreign language learning is not accompanied by loss of the native language, it results in bilingualism, (the) native-like control of two languages. (P. 55-56). Romaine, S (1995). Bilingualism (2nd ed.). UK: Blackwell Publishers. Proficiency and function are the factors which are related to the terms of categories, scales and dichotomies in defining and describing bilingualism. In one side of the issue of the definition of bilingualism, there would be a definition like Bloomfields definition (1933 p, 55-56) In the extreme case of foreign language learning, the speaker becomes so proficient as to be indistinguishable from the native speakers round him. à ¢Ã¢â€š ¬Ã‚ ¦In this case where this perfect foreign language learning is not accompanied by loss of the native language, it results in bilingualism, (the) native-like control of two languages. This definition identifies native like control of two languages as being the norm for bilingualism. In the other side, Haugen (1953 p, 7) shows that when a person of any language can produce complete meaningful sentences in another language, he or she would be a bilingual. According to Mackey (1967 p, 555), there are four aspects should be taken into account when defining and describing bilingualism. They are overlapped to each other and cannot be treated separately. These aspects are degree, function, alteration, and interference. The degree of bilingualism indicates the proficiency and competence of language, which is the extent to which the bilingual knows each of the languages. The part of function focuses on the use and practice a bilingual has for the languages. How much each language is used and practiced by the bilingual? Alteration concentrates on the extent to which the bilingual switches between the languages (code switching). And interference is the degree to which a bilingual manages to keep the two languages separate or fused. The four questions are overlapped to each other and they cannot be treated separately. For example, a bilinguals knowledge of a language will to some extent specify the functions to which it is put; and the vice ver sa. The contexts in which bilinguals have the opportunity to use language will affect their competence in it. Josiane, F. Hamers Michel H. Blanc. (2000). Bilinguality and Bilingualism (2nd edition). UK: Cambridge University Press. Hamers Blanc (2000) mention a number of definitions of bilingualism, but they are not satisfied with any one of them because they are one sided as they assume. Moreover, they highlight unidimensionality as being one weakness of bilingualism because when defining it, only one dimension would be taken account, ignoring other sides of bilingualism. For example, a definition of bilingualism may concerns competence, without the other significant dimensions. ( p, 3 23). Hoffmann (1991) mentions the same previous point in the way that the most remarkable and significant feature of bilingualism is the multi-faceted phenomenon of it which is expected to be the point of difficulty when defining bilingualism from one dimension. At first sight, the concept of bilingualism seems to be non-problematical and easy to be defined. However, when moving deep down on the many variant definitions of bilingualism, one can recognise how difficult it is to define a bilingual. According to Websters dictionary (1961), bilingual is defined as having or using two languages especially as spoken with the fluency characteristic of a native speaker; a person using two languages especially habitually and with control like that of a native speaker and bilingualism as the constant oral use of two languages. Many people view bilingualism as the ability of speaking two languages perfectly; like native speakers. This approach comes in one side of bilingualism and it is related to Leonard Bloomfield (1953: 56) who defines bilingualism as the native like control of two languages which concentrates on the dimension of proficiency in language. In contrast, on the other most different side there is a definition of Macnamara (1967a) who defines a bilingual as an individual who acquire a minimal competence in only one of the four skills in a language other than the mother tongue. Between these most two distinctive definitions, there is a collection of other definitions of bilingualism, for example, Titone (1972) defines bilingualism as the individuals capacity to speak a second language while following the concepts and structures of that language rather than paraphrasing his or her mother tongue. The previous three distinctive definitions show the degree of difficulty in providing a concise definition of a bilingual and bilingualism, because those three definitions themselves lack specifity and clarity in the main points on them like native-like competence, minimal proficiency in a second language, and following the concept of structures of the second language. (p, 6-7). Hoffmann, C. (1991). An Introduction to Bilingualism. UK: Longman. An oft-quoted definition is found in one of the early books on modern linguistics, Leonard Bloomfields Language, first published in the USA in 1933. Bloomfield pays special attention to users who become so proficient in the new language that they cannot be distinguished from the native speakers and he considers these users are bilinguals. He relates bilingualism to those individuals who speak a second language with high native level of proficiency. According to Hoffmann (1991), Bloomfield has a clear notion of bilingualism, but there is some contradiction on his definition of bilingualism. For example, if a degree of perfection cannot be defined in bilingualism, so how could Bloomfield talk of perfect foreign language learning? Bloomfield To be removed Opposite of Bloomfield General To begin with

Japanese Medical Beliefs Essay

Japanese Medical Beliefs Medicine is all around us. It comes in all forms and all types of beliefs. Each person has their own beliefs on what medicine can do to or for the body. No matter what country one visits, there will be a medical office to assist, however their views may vary that what one may be use to. In Japan, things are no different; however, Japan has some beliefs that contrast other countries. The Japanese has received influence from other countries, such as the Chinese, but they have turned everything into their own. They have their own superstitions, traditional medicine (including how they view modern medical needs), and different types of current trends that they follow. Every country has its own superstitions. Certain things that are not allowed to happen on certain days or even certain things must be kept away because of its meanings. In 1998, an experiment was done to see if the Japanese was using the Taian-Butsumetsu superstition when discharging patients. The basis of the study was â€Å"To determine the influence of superstition about Taian (a lucky day)-Butsumetsu (an unlucky day) on decision to leave hospital. To estimate the costs of the effect of this superstition† (Hira, Fukui, Endoh, Rahman, & Maekawa, 1998). They took figures from patients discharged from Kyoto University Hospital from the beginning of April 1992 to the end of March of 1995, 3 years worth of patients. In the Japanese world, the Taian-Butsumetsu belief is related to the six day lunar calendar and affects the Japanese culture in a variety of ways since the Taian is suppose to be a lucky day where as the Butsumetsu is supposed to mean unlucky. Due to this superstition, some patients have asked to extend their stay so that they can be released on the following Taian day, which means more costs to the hospitals. To get the most accurate data, they used hospital records and calculated the amount of days that patients were released on each day of the six lunar cycle, and then estimated the costs that the extension brought on to the hospital. They also took into consideration the patients age and gender. The results showed that â€Å"Of the 23677 patients discharged from the Kyoto University Hospital during the study period, 12613 (53. %) were female and 11064 (46. 7%) were male. The mean number of discharged patients was 21. 6 a day with the mean age 42. 3 years and the mean hospital stay 37. 1 days. The mean number, age, and hospital stay of discharged patients were highest on Taian and lowest on Butsumetsu. The Kruskal-Wallis test showed significant difference among the days of this cycle regarding the mean number, age, and hospital stay of discharged patients† (Hira, Fukui, Endoh, Rahman, & Maekawa, 1998). Reports also showed that 3. 3% of the discharged patients adjusted their discharge date due to their belief in Taian. It goes on to state the estimation that the mean of a typical hospital charge was 12 600 yen a day. The extra charges the patients caused the hospital to incur in order to stay to the next Taian, amount to 7. 4 million yen a year all due to a superstition. If the patients would have shorted their stay to a prior Taian, there could have been a savings of roughly 12. 1 million yen. Another superstition for the Japanese is blood type. According to superstitions, your blood type can tell your temperament and personality. A man named Furukawa Takeji suggested a link between the two after working in a high school and observing the temperamental differences between applicants. His theory suggests that type A were generally mild tempered and intellectual, while blood types B were opposite (Thatcher). This superstition has influenced the Japanese so much that some companies have actually grouped their workforce together depending on their blood type. In the 1920’s and 30’s blood type grew more intriguing. Scientists in the west found that type B was common in Asia, but rare in Caucasians. As type B was typical in animals, they argued that Asians were inferior, lower on the evolutionary scale. Japan does have some forms of traditional medicine. They are required to have independent licensees for Kampo, acupuncture, moxibustion, and anma-massage-shiatsu. Kampo is only able to be performed by physicians with western medical doctor’s license. Acupuncture and moxibustion can be given by a person graduated from senior high school and later completed a 3 year education at one of the educational facilities specified. Acupuncture, moxibustion and anma are classified within the framework of the Japanese medical care system (Katai). Of these, Kampo seems to be the most widely used in Japan. Kampo medicine is widely practiced and is fully included into their modern healthcare system. The word Kampo means Han Method, which refers to China’s herbal system which developed in the Han dynasty. It was used in ancient China but is believed that Kampo came to Japan from Korea in the 5th or 6th century. In 1976, it was added to Japans national health insurance plan. Although it relies on herb formulas, it uses acupuncture, moxibustion and a few other components. 70 percent of physicians in Japan regularly prescribe it to their patients (Tanaka, 2010). It has been used by gynecologists, urologists, cardiologists and even gastrointestinal specialists. In order to determine the right formula for each patient, they require a sho. This is a diagnosis based on patient’s symptoms and patterns of disease. In 2007 Japan’s Society of Oriental Medicine issued an evidence report which shows all the findings of the research published from 1999-2005. 8 papers were deemed qualified. Some double blind showings were, â€Å"Hypertension related symptoms (flashed faces, etc. ): The administration of Ourengedokuto (Huang Lian Jie Du Tang) decreased hypertension related symptoms (Muli-center study of 116 facilities) Upper Gastric Symptoms: Rikkunshito (Liu Jun Zi Tang) was effective in decreasing upper GI discomfort and related complaints, such as a l ack of appetite. Irritable Bowel Syndrome: Administration of Keishikashakuyakuto (Gui Zhi Jia Shao Yao Tang) decreased abdominal pain among IBS patients. The effects were more pronounced among diarrhoea-dominant IBS cases. Muscle Cramping: Shakuyakukanzouto (Shao Yao Gan Cao Tang) was effective for reducing muscle cramping among cirrhosis patients. Obesity: 24 weeks of administering Bofutsuseisan (Fang Feng Tong Sheng San) decreased visceral fats and waist circle, as well as improved insulin resistance among obese female patients. Allergic Rhinitis: Shouseiryuto (Xiao Qing Long Tang) was effective in improving symptoms of allergic rhinitis† (Tanka, 2010). Another form of traditional medicine is Acupuncture and Shiatsu massage. Acupuncture is where extremely thin needles are gently placed in certain areas of your body. It can be uses to help balance the flow of energy through pathways in the body or can be used to stimulate nerves, muscles and tissue. It can be a more natural way of making the body feel better, without medication. Shiatsu is a massage that is used to relax people. The massage therapist uses hand, thumbs, elbows and knees to help dig into the more â€Å"knotted† areas of the body. It is an acupressure therapy. By using these additional parts of the body, they can use their whole body to endure more pressure onto the person in order to offset tension. The difference between acupuncture and acupressure is that acupuncture uses needles, where as acupressure uses body part to dig into the tissue. Some people do not truly understand the alternative ways. â€Å"The biggest misconception about alternative medicine is that it’s just a different procedure–that one can just replace it with conventional medicine, like taking an herb instead of a pill. †(Gray 2009). The Japanese also has strong views on medical beliefs. Things such as organ transplants are strongly discouraged due to Japans belief. In 1987, the Medical Association declared brain death to be equivalent to the death of a human being (Masahiro, 1995). Some Japanese doctors practice â€Å"closed-door medicine†, which is where the doctor fails to properly inform patients about their condition or straight out lies to them about it. A study in 1992 showed that only 20% of terminal cancer patients knew they had cancer because of the doctor’s decision to inform them on the truth. This shows that 80% of patients were lied to or told nothing. Masahiro, 1995) Due to this, Through the brain death controversy quite a few people expressed great fear that in the process of the determination of brain death and transplantation no information might be given to family members, and in the worst case that the doctors might lie to family members. Some pointed out the possibility that doctors might psychologically threaten the family members if they refuse to agree to organ donations from a brain-dead relative. As time passed, it appeared that Japan accepted modern technology in almost every form except human birth and death. Research has shown that they believed a dead person goes to the next world as a soul. If parts of that body were to be donated, then body as a whole would not be together, thus making the soul unhappy in the next world. The Japanese has however become more willing to use terms such as â€Å"informed consent† or â€Å"patients rights†. It appears as if Japans beliefs will simply be based off of their own cultural beliefs, as oppose to something such as the Euro-American beliefs. Due to the fast paced living in Japan, they have begun trends to help ease the stressed out society and bring forth relaxation. They have opened oxygen bars, nap salons and animal therapy. In oxygen bars, you can have personal flavored oxygen cans that can help bring you energy and provide fresh air. You can also purchase them at salons and beauty halls. The canisters, such as Big Ox’s helpfully informs that â€Å"oxygen is an essential gas for human beings† and claims that its 89 per cent oxygen blend (normal air contains about 21 per cent) can help boost energy, particularly during exercise (Feelgood, 2008). In recent years, major cities in Japan have opened nap salons. A particular salon in Tokyo, Napia has over 1,500 members. Fatigued office workers can take a brief lunchtime nap on a daybed there for roughly equivalent of $4. 50 (US). Sleep studies have shown that their naps should not go beyond 30 minutes because it is then more likely for them to fall into a deep sleep and end up waking up feeling extremely groggy. To help ensure that customers do not sleep beyond 30 minutes, they provide customers with coffee right before their nap. Since it generally take 20 minutes for the caffeine to kick in, they can get a quick nap in, then the caffeine will kick in and allow the person to have a more natural wake up (Faiola, 2006). Some Japanese companies have even gotten their health insurance providers to cover the fees for nap salons. If they have not succeeded in that route, they simply take naps at their desk during lunchtime. This way they are not only getting their nap in but the office lights are being turned off which is saving energy. In Japan, bathing in mineral waters is popular as a health-promotion practice. (Miller, 2007) Onsen, which is a hot spring, is in their belief to be opposite of everything in their normal crazy lifestyle. It represents an opportunity for the Japanese to melt down the hierarchical nature of society through mutual nakedness and intimacy (Onsen, 2006-7). It is pretty much a public bath with natural hot spring water for them to use in order to relax from their hectic work schedules. It is their belief that the water holds healing powers. There are a few different types of hot springs: Simple Springs, Carbonate Springs, Salt Springs, Sodium Sulfate Springs, Iron Springs, Acidic Springs, Sulfur Springs and Radium Hot Springs. Most people sit back quietly and enjoy the silence that surrounds them while bathing for roughly 20-30 minutes. The extremely acid hot spring Onsen water is believed to ease neuralgia, alleviate muscle pain and the symptoms of chronic skin disease. It also relieves chronic fatigue and stress. Since ancient times, Onsen water has been renowned to help maintain a beautiful skin. In addition to its other health and beauty benefits, the hot springs energize the metabolism. The Onsen experience is also known to calm nerves and put the bather in a relaxed, meditative state† (Onsen, 2006-7) Unfortunately today there are only three hot spring resorts remaining. One is Kusatsu Thermal Spring which is in a small town roughly two and a half hours from Tokyo by train. It can either be visited for the day, or turned into a mini vacation. If only wanting to spend a day, you can visit one of 18 public hot springs in the town for a quick fix. Another location is Gero Thermal Spring. It is roughly three and a half hours from Tokyo by train to Nagoya, then about an hour and a half to Gifu, where Gero is located. Here, you can stay at one of the resorts or visit the public springs which allows you to test out three of the twenty. The final is Arima Onsen Thermal Spring. This final spring is roughly three hours from Tokyo then another 30 minutes to Kobe, where Arima is located. This spa is the oldest spa known to the country. Here, there is a public theme park which holds 17 hot springs. Another trend is fish pedicures. At some Onsen Springs, there are spas where you can dip you feet into the water and have these fish eat the dead skin off your feet. Although they are considered â€Å"flesh eating† they actually have no teeth, meaning that you will not get bitten. They basically suck the dead skin and cells off, leaving your skin silky smooth. No matter what country you look at, each will have its own beliefs on medicine. Some are traditional and some may by alternative. Japan is widely known for having a mixture of each. While receiving influence from other countries, Japan has incorporated other medical approaches into their own. They have their own superstitions, traditional medicine (including how they view modern medical needs), and different types of current trends that they follow.