Tag Archives: Positive


The aim of this research is to study and analyze the effectiveness of the use of both normative and the entrance gate positive conceptual knowledge in the area of accounting, to detect the appropriate strategy for research in this area. The research contains a description of the basic perspective directions of development of scientific activity in the field of accounting theory. It considers the development of scientific thoughts on the present, which the scientists describe in this area by a wide difference of opinions on the same problems. This stage of development is of a science in the field of accounting theory of the authors characterize the lack of unified approaches to their solution.This is where the evaluation revealed the ineffectiveness of the entrance gate or normative positive conceptualize knowledge in the area of accounting. Where the entrance to a standard analytical thinking crystallized in a logical concepts and underlying assumptions that have accepted the circular, and then comes the role of affirmative entrance to verify the authenticity of the logical structure by means of a pilot to test concepts and theoretical assumptions in terms of suitability for use in practice.

Keywords: Accounting Theory, Affirmative, Normative, Positive

The Impact of Globalization and Cultural Imperialism on Socio-Cultural Development in Nigeria (Review Completed - Accepted)

The revolution in communications technology, which gave the west the power to achieve global supremacy, has converted the world into a global village. This was followed by the increasing diffusion (dominance) of western cultural values that tend to destroy the native cultures of developing nations. This article investigates the impact of globalization and cultural imperialism on socio-cultural development in Nigeria. Specifically, the review of related literature was carried out to ascertain whether there are positive and negative impacts in reference to the topic understudy. Globalization theory was incorporated to analyze the study. The data for this study were purposely collected through the secondary sources. The findings revealed that there is higher usage of western media among young people. Nigerians are copying western culture in negligence to their own culture. Western dominated media reduced Nigerian cultural values to zero level. Therefore, the study recommended that government should control massive influx of western movies, electronic games and pornographic materials to protect the Nigerian cultural values. Moreso, government and the local media should promote local artistic works that are congenial with Nigerian environment to eliminate the adverse negative effects associated with globalization and cultural imperialism

Keywords: And Diffusion, Cultural Imperialism, Developed Nations, Developing Nations, Dominance, Globalization, Globalization Theory, Impact, Negative, Nigeria, Positive, Socio-Cultural Development