This Paper Provides a Critical Analysis of the Research Article

Questions: 1.How positive accounting research has proved successful in developing an understanding of human behavior in accounting settings? 2.What are the common deficiencies present in PAT (Positive Accounting theory) that limits its applicability in wider accounting researches? 3.Does accounting researchers need to develop better models in comparison to PAT for achieving better outcomes from accounting researches? Answers: Introduction This paper provides a critical analysis of the research article Half a Defence of Positive Accounting Research written by Paul v Dunmore. The paper identifies and summarizes the key points illustrated in the article in relation to the positive accounting research. The aim of this critique is to develop an understanding of the arguments presented in the paper in reference to the use of positive accounting theory in explaining human behavior in accounting field. The research article is about discussing the challenges associated with the use of positive theory in maintaining the scientific nature of accounting settings (Dunmore, 2009). In this context, this paper discusses the future scope of positivist research program in accounting settings through analyzing the arguments presented in the research article. The paper presents a brief summary of the article, identifies its research question, discusses its theoretical framework and illustrates the significance and limitations of the arti cle. Summary of Article The given research article has provided an explanation regarding positive accounting in wider sense and depicted its importance in accounting researches. The theory of positive accounting, advocated by Watts and Zimmerman, was largely claimed to be basedprinciples of natural science. The theory was thus adopted by accounting researchers largely to resolve accounting issues by conducting scientific accounting researchers. The theory was utilized by business organizations in order to select the most appropriate accounting practices and concepts for resolving accounting problems. The accounting problems are resolved through the help of conducting quantitative accounting researches through incorporating the concepts of positive accounting theory (Bovens, Goodin and Schillemans, 2014). The positive approach to accounting researches is being analyzed in the overall research article through exploring its applicability in conducting successfully scientific researches. The positive accounting research is being regarded as a part of scientific researches as they seek to explain the cause and effect relationships of particular accounting phenomena. As such the theory finds extensive application in large and complex organizations to demonstrate the cause of human behavior in a particular situation (Chambers and Dean, 2013). The deficiencies of positive accounting research has been emphasized by the author in the given research article (Dunmore, 2009). The research article has regarded that the concept of positive research is much wider in comparison to the theoretical model of positive accounting theory. The concepts proposed by theoretical model of positive accounting can be used only to develop an understanding of the rational human behavior in accounting field. On the contrary, accounting field also seeks to gain an understanding of causes of non-rational human behavior such as explanation regarding use of discretion by manager in performance-evaluation systems or the cause of judgments taken by audit experts. Thus, it can be stated that the positive research program is much wider than the concepts advocated by the positive accounting theory (Wolk et al., 2012). Therefore, accounting researches does not only seek to explain the rational human behavior in accounting but also aim to provide an understanding of the non-rational aspects of human psychology. Also, the author has stated in the research article that the use of positiv e approach in accounting field only helps in exploring the causes but is not suitable for developing an understanding of the meaning of accounting concepts (Abdel-Kader, 2011). The research article has also illustrated the use of Poppers falsification criterion in explaining the nature of scientific researches. The best current understanding of acceptance or rejection of theories on scientific basis has been provided by Popper (Dunmore, 2009). Further, the author has discussed about the deficiencies existing in both qualitative and quantitative researches through adopting the concepts of positive accounting theory. The weakness present in the logic of statistics hypothesis testing used in quantitative positive accounting research is also discussed in detail in the research article. The author has tried to provide an explanation of the application of positive theory to accounting and suggested the areas of improvement in positive accounting researches. The research study has also emphasized that accounting researchers should focus on adopting other theoretical models for carrying out successfully scientific accounting researches. The author has concluded from the overall discussion held in the research article that positive accounting research is not able to achieve its scientific aims and objectives. The deficiencies highlighted by the author present in positive accounting research will draw attention of accountants in ord er to develop more improved formal theory based on analytical research to be used in resolving accounting problems (Dunmore, 2009). Theoretical Framework The author has analyzed and examined the views of different authors in relation to the significance of positive approach in accounting settings. This has developed a theoretical framework of the research article based on which the author has presented a valid answer for the research questions. The positive approach to accounting has been developed in order to provide a proper explanation to the reality of accounting concepts. The theory since its origination has been regarded in contrast with normative accounting theories used in accounting field. The normative accounting theory guides the decisions of accountant based on theoretical accounting principles (Deegan, 2014). On the contrary, as analyzed from the research article positive accounting theory examines the real life events and thus helps businesses to implement an appropriate method for addressing the accounting issues. Thus, the theory of positive accounting tends to examine the economic impacts of accounting choices made by the firm managers. It tends to predict the accounting of business transactions by business organizations in future context. The theory developed by Watts and Zimmerman was regarded to be practical and based on explaining the reality behind the accounting transactions. However, the theoretical framework of the research article has depicted various shortcomings in the theory and thus regarded it to be not appropriate for achieving scientific objectives of accounting research. The theory is not able to explain the cause and effect relationships in accounting settings in quantitative terms (Ghnabari et al., 2016). The best understanding of the theory on scientific basis has been provided by Popper. The theoretical framework of the research study has also incorporated the use of Poppers falsification criterion in order to justify the scientific basis of positive accounting theory. As per poppers criterion, the procedure of developing a scientific theory consists of following sequence of steps. The first step involves developing preliminary ideas and establishing a formal theory based on analytical research. The testable predictions are obtained from the theory through gathering the empirical evidences related to the theory. The predictions obtained should be defined in quantitative terms as they can be tested through the adoption of falsification criterion. The theory is rejected to be based on scientific nature if the quantitative predictions are falsified. The falsification criterion of Popper has been used largely for analyzing the scientific nature of large number of theories (Dunmore, 2009 ). The research article has utilized the Poppers criterion in analyzing the scientific nature of both qualitative and quantitative accounting research. The author has proposed that although scientific researchers are considered to be quantitative there are number of science theories that are qualitative also for example, theory of evolution proposed by Darwin. Thus, as per the research study the positive and quantitative accounting researches are different and thus there also exist researches in positive accounting that are qualitative. The qualitative positive research is undertaken in accounting for collecting information about particular accounting phenomena. The qualitative positive research also helps in testing the quantitative predictions of scientific theories as described in Poppers criterion. However, the accounting researches only uses qualitative positive research only to develop an understanding of the accounting phenomena and the theoretical framework are not used to obtai n assertions into the reality of accounting practices. On the other hand, quantitative positive researches though able to explain the reality of accounting practices suffers from the drawback of undue reliance on logic of hypothesis testing. The author has identified and proposed the weakness associated with the logic of statistical hypothesis testing is that it does not incorporate the concept of measuring the outcome obtained (Dunmore, 2009). The accounting data is always subjected to measurement error and thus quantitative researches should also emphasize on adopting the theories that are based on mathematic forms for appropriate measuring of accounting data (Mattessich, 2013). Thus, the author after examining the ontology and epistemology of positive research has concluded that current practice of positive research in accounting has greater scope of improvement through the incorporation of better theoretical models than PAT (Dunmore, 2009). Significance and Limitations of Article The research article in context has high relevance for identifying the scope of improvement present in quantitative accounting research. The author through the overall research study has clearly identified and stated the current deficiencies existing in the PAT model used in accounting researches. The research study will prove to be highly beneficial for businesses as it recommend the implementation of better theoretical models for explaining the reality of accounting transactions. However, the research study is also associated with the limitation of only adopting the use of quantitative research methodology in achieving the aims of the study. The research study has only analyzed and examined the qualitative data related with the research topic and has not applied the quantitative research methodology in resolving research questions. The author has only proposed theoretical conclusions that are drawn from the theoretical framework of the research article (Dunmore, 2009). The theoretical framework of the research article is based only on the work of previous researchers and thus the research study lacks objectivity. The research study is highly subjective in nature and thus suffers from limitation of lacking credibility and authenticity. The author has not proposed any primary finding that helps to explore the research topic from a new perspective. The author, instead, has only focused on the work of previous researchers related to the research topic. The limitation of only using qualitative data also has impacted the significance of the research article to be used in future researches (Chatfield and Vangermeersch, 2014). The research lacks objectivity and thus its potential use in future context by other accounting researchers is impacted largely. The research study will find only limited use in future accounting researches carried out in relation of examining the use of PAT in conducting scientific accounting researches (Dunmore, 2009). Conclusion The research article has recommended the use of better theoretical models in accountings to successfully achieve the aims and objectives of scientific accounting researches. The operation of a successful quantitative accounting research requires development in PAT model by incorporating the concepts of measurement also rather than relying only on hypothesis testing. The theoretical models need to be developed on the basis of conducting analytical researches so that its concepts are well-defined to be used in scientific accounting researches. The theoretical models developed should be tested through the use of poppers falsification criterion so that their scientific nature is proved. The concepts need to be fully operationalized and should be derived from mathematical forms so that they can easily help in measurement of accounting data. Thus, all these considerations will help in development of better model that can be used in accountings settings as compared to PAT. References Abdel-Kader, M. G. 2011. Review of Management Accounting Research. Springer. Bovens, M., Goodin, R. E., and Schillemans, T. 2014. The Oxford Handbook of Public Accountability. OUP Oxford. Chambers, R. J., and Dean, G. W. 2013. Chambers on Accounting: Logic, Law and Ethics. Routledge. 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. Mattessich, R. 2013. Reality and Accounting: Ontological Explorations in the Economic and Social Sciences. Routledge. Wolk, H. I., et al. 2012. Accounting Theory: Conceptual Issues in a Political and Economic Environment. SAGE.

Physical Development 0-19 Years Essay Example

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Totalitarian essays

Totalitarian essays LUJHANIS is based on technological advances making LUJHANIS a better society to live in. Society is the totality of social relationships among humans, a group of humans mostly well-known from other groups by mutual interest, participation in characteristic relationships, shared institutions, and culture. The one who will make the rules in our society will be the enforcer, the enforcer makes the rules for us to follow. The rules are very easy to follow not that much like The Giver. We, the society decide on who should be the enforcer, a trial is held and whoever wants to be the enforcer has to give their reasons and ideas, if your reasons are good and the society likes your new rules, or leadership you are the enforcer. Some of the rules that our society have are: 1. Dont break the law 2. Have responsibilities 3. Language that can be considered offensive on a basis of Sex, race, religion, creed, or national origin would not be Tolerated 4. Any attempts to undermine, or cause harm to LUJHANIS you will be doing time in prison. If someone breaks the rules they would be thrown in prison. In prison there is a maximum security and no way to get out, because there are video cameras watching 24/7 peoples every moves. The subjects that would be required to learn are the usual like: math, literacy, history, and science, etc... The subject that our community would emphasize is technology. Technology would be taught a little more, because the community is based on technological advances. Ages that would attend would be from six through seventeen, six is first grade, and at age seventeen is twelve grades. The education system is different from other education system, because our education system would have great tec ...

Problems With Chainsaws Made in China

Problems With Chainsaws Made in China Inexpensive chainsaws made in China have drawn great interest in the past few years, including brands such as Blue Max, Zomax, and Showbull. It is easy to find these and other cheaply made chainsaws on various internet sites, but its typically not worth the risk of a bad-performing saw just to save a few dollars. Dont Buy Over the Internet Consumers have reported problems with chainsaws they purchased on the internet. As one buyer noted: I recently purchased a saw on the internet. I have to report that the saw is very poorly made (with) obviously poor quality control. The saw I purchased was not properly packed nor did it come with a manufacturers manual or thorough safety instructions. This consumers experience illustrates the danger of buying any chainsaw on the internet. A few tips for avoiding problems: Never buy a chainsaw without being able to see, touch and inspect it personally.If you buy a chainsaw over the internet, ensure that you receive at least a 30-day warranty.Buy chainsaws from trusted and well-reviewed companies, such as  Husqvarna, Stihl, and Echo, which are all well-made with sturdy parts. These companies have service departments in nearly every community in North America.Buy your chainsaw from a dealer. Most chainsaw dealers will not service saws sold at department stores- or those sold over the internet. So the money you save buying an inexpensive chainsaw will be lost if the saw breaks, unless you are a mechanic and can fix the chainsaw yourself. Youll be hard-pressed to find a shop that will repair these saws. Educate Yourself The problem is not so much in buying a Chinese-made chainsaw; the issue is purchasing any machine sight unseen. If you buy a Chinese chainsaw on the internet, you have no way to verify its quality, generally, are left without a warranty and have little recourse to repair the machine if it breaks. Though some of the Chinese chainsaws may carry respected brand names, they are often produced by any number of subcontracting firms.   Instead, take the time to educate yourself about the parts of a chainsaw, maintenance requirements, what youll be using the chainsaw for and even your level of expertise. If youre a beginner, for example, youll want to look for specific requirements for your first chainsaw. Chainsaw Journal suggests you examine such issues as kickback, bar length, and safety features. You cant carefully review any of these things if you buy your chainsaw over the internet from a company with which you are unfamiliar. Take It for a Test Drive Chainsaw manufacturers are using newer and lighter materials to build more powerful but durable machines. One of the most important questions to ask yourself when buying the saw is: How does it feel? If the chainsaw is too bulky, it will be harder to use. Some of the best chainsaws are small and light. Here are a few tips: Look for a  non-kickback attachment  to ensure your safety.Examine the chainsaw parts.Try out both gas- and electric-powered saws.   The main thing is to examine the saw yourself before buying. Thats something you cant do over the internet. Put on some work gloves, visit a few dealers and spend an hour or two trying out chainsaws. Thats the best way to ensure you buy a quality chainsaw that will last years.

Engineering application - Marketing Essay Example | Topics and Well Written Essays - 1000 words

Engineering application - Marketing - Essay Example Information technology enabled adequate programming of the speed and the direction that the hover board travels in. Since innovation, the safety, convenience and comfort of the technology have been assured through numerous scientific tests. The marketing plan also strives to increase the sales of the hover boards among the targeted market. The company aims at achieving 500% increase in sales in the financial year 2015/2016. The expected market share target in this the 2015/2016 trading period is 10% of the international human transportation market. The financial value of the marketing plan involves enhancing the sales revenue and the profitability levels of the company. The enhanced financial value has the beneficial effect of improving shareholder returns, and financial new production system that creates more superior products for the future transportation market. The desired trading period sales turnover is USD 100 million, and the expected profit level is USD 30 million. The improved products and services for the hoover boards illustrated by the marketing plan are enhanced entertainment and protection features such as automatic stereo systems, comfort features, and superior safety products. The desired timescale of achieving the marketing results is just on trading period, 2015/2016. The marketing project will use a budget of USD 50 million. The company will experience several consequences if the marketing plan is not implemented. A major negative consequence is that publicity will be minimal; hence, the target customer base will not understand features of the product. Positive aspect of not implementing the plan entails making savings on the bu dgeted amount (USD 70 million) for the marketing project. The marketing plan aims at illustrating the marketing strategies adopted by the company (Future Technologies), for the new technology product referred to as hover boards. The strategies are further analyzed in terms

Accounting information systems Coursework Example | Topics and Well Written Essays - 1250 words

Accounting information systems - Coursework Example There is a conflict of interest, which can create the conditions for the commission of fraud. 2. The receiving supervisor signed receiving reports showing that the total lquantity shipped by the supplier had been received. A total of 5 to 10 per cent of its shipment was diverted to the boutique. Ans. A fraudulent act. The diversion of part of the shipment is clearly fraudulent. 3. The chains buyers were unaware of the short shipments, because the receiving supervisor would enter the correct quantity on the move ticket accompanying the merchandise to the sales areas. Ans. An event unrelated to the investigation.The activity is within the rules. 4. The chains accounts payable department paid vendors for the total quantity shown on the receiving report. Ans. Event unrelated to the investigation. Payment to vendors was based on appropriate and verified documents. 5. Based on the supervisors instructions, quantities on lthe move tickets were not compared with those on the receiving reports. Ans. Indicator of, or likely to lead to, fraud. There was laxity in the sense that a control system would require a close comparison between the move tickets and the receiving reports, but this was not done. 5.2 A small but growing firm has recently hired you to investigate a potential fraud. The company heard through its hotline that the purchases journal clerk periodically enters fictitious acquisitions. The nonexistent suppliers address is given as a post office box, which the clerk rents. He forwards notifications of the fictitious purchases for recording in the accounts payable ledger. Payment is ultimately mailed to the post office box. He then deposits the check in an account established in the name of the nonexistent supplier. Fraud investigation is the process of a searching inquiry for ascertaining facts; detailed or careful examination related to the likelihood or incidence of fraud (See also http://dictionary.reference.com /browse/investigation) b.

Diplomatic History Essay Example for Free

Diplomatic History Essay Operation Rolling Thunder refers to an intense onslaught carried out by the United States against the North Vietnamese in the period between 1965-1968. The rationale behind this attack was not clear, as even its chief architects believe it was not clear-cut. No one had put into consideration the political costs and loss of lives. President Johnson hoped that with this onslaught, he would boost the dying morale of the southern Vietnamese by impressing upon them the Americans might. This however achieved the opposite by diminishing his political standing at home and did not help to bring the North Vietnamese to the negotiating table as was hoped. The Six-Day War is a war that pitted Israel on one side against Jordan, Egypt and Syria. These countries had vowed not to recognize the legitimacy of Israel and wanted it destroyed, however Israel victory dealt these countries a huge blow and they retreated after it became apparent that Israel would reach their capital. This war brought a near clash between two superpowers then, the United States and the Soviet Union, with the U. S behind Israel and USSR behind the Arab states. This war had put the U. S in a tight spot as it did not want to sour its relations with the Arabs or its diplomatic ties with Israel. This is seen as the reason why the U. S exercised restrain and only aided Israel with weapons but no direct intervention. The Iran Contra Scandal occurred in 1987 and refers to a deal entered into by president Reagan’s administration and Iran. The United States was to supply Iran with weapons so that it would facilitate and press for the release of American hostages held by the Hezbollah. This scandal tarnished the U. S stand abroad of not negotiating with terrorists and also led to the plummeting of Reagan’s popularity. It would also see the conviction of some high-ranking officials. Mikhail Sergeyevich Gorbachev of Russia was the last president of the United Soviet Socialist Republic before it collapsed in 1991. He is hailed for having initiated the move that led to the end of cold war. He introduced reforms in Russia and tightened the relations with President Ronald Regan, ending the cold war and consequently the breaking up the USSR. It is during this tenure that the relations between the USSR and the U. S were improved. Core to his reforms was re-introduction of ties with the west. Kosovo, Yugoslavia, had been rocked by fighting between Albania guerillas and Serb forces. The United States and NATO forces stepped in to help quell the fighting resulting to what came to be known as Operation Allied Forces that initiated an onslaught against Serbia till Slobodan Milosevic withdrew from Kosovo. The United States over the years was actively involved in the process meant to restore peace although the congress did not expressly authorize the air strikes nor block them. To date The UN Resolution 1244 has failed to establish the status of Kosovo. The United States has been supporting what is referred to as the Ahtisaari plan that seeks to have Kosovo supervised. Russia is opposing the plan and vows to use the Veto power should the situation demand. The Dayton Accords refer to the peace agreements that saw the end of the Bosnia war in 1995. This agreement was the culmination of a series of negotiations that had before been unfruitful. The United States and Russia had been mounting pressure for the warring sides to accept negotiations. These negotiations held in Ohio brought together a cross section of leaders from the region. This was done under the tutelage of the U. S secretary of state Warren Christopher together with the representatives of European Union. The Official peace pact was to be signed in France by Clinton, John Major, and Jacques Chirac amongst others. This pact was to see the international community lead the implementation of the treaty backed by the NATO forces. Ngo Dinh Diem was born in 1901. He went to the United States due to political turmoil at home. In the US he would meet the then influential leaders where he reiterated his opposition to colonialism and communism in his bid to gain their approval. He succeeded and the United States installed him as the president hoping he would become a U. S puppet. This however did not happen and he was oppressive of the Southern Vietnamese. He rigged the elections that were to follow and imprisoned opposition leaders and critics. The United States was torn between a rock and a hard place, it risked being stuck with an unpopular leader who was unable to unite Vietnam and in turn lose the country to the communists. This is what led CIA to sanction a plot to have Diem assassinated by failing to offer the protection they were giving him before. Consequently he was assassinated in 1963 and his place taken by Nguyen Van Thieu. The relationship between the United States and PLO can only be described as that of perpetual hostility towards each other. To the United States, PLO represented a major threat to its interests and ally in Middle East. PLO also saw the U. S as a threat and that is why it aligned itself with the USSR and took a strong anti-American stance. In spite of this standoff, the United States initiated a dialogue between the two in 1988. PLO accepted the status of Israel and agreed to denounce terrorism hence triggering the dialogue. All along there had been a long stand-off between the two as PLO had refused to acknowledge the existence of Israel while in turn the U. S had not recognized PLO as the voice of the Palestine people. By accepting to negotiate with the PLO, PLO saw this as a form of recognition and it felt that it had won against the U. S’ hard stance. The U. S stand against PLO and the initiation of the talks has always been a defining moment in Middle East because it gave an international recognition, in line with the UN resolutions, a nation it considered a terrorist movement. The Strategic Defense Initiative (SDI) fronted by President Reagan, aimed at developing a system that would use ground and space systems to defend the United States in case of a nuclear ballistic missiles attack. This system did not succeed as it was intended to, but it is hailed as being the basis under which the current anti-ballistic missiles were made. All these efforts and research was put under the Strategic Defense Initiative Organization that was brought together in 1984 to oversee all matters relating to missile defense. The Taliban are a Sunni Islamic movement that was at the helm of leadership in Afghanistan for a period of five years up to 2001 when they were removed from power by a coalition of forces led by the united states. It has a rather interesting history as in its early days it was supported by the United States to fight off the communists who wanted to take over Afghanistan. After taking over power in 1998, the Taliban hard stance, Sharia law, suppression and persecutions did not endear it to many countries including the United States which saw it as harboring terrorists such as the Al Qaeda. It was ousted from power by a coalition of forces and the Northern alliance in what came to be known as war on terror. Part 2 President Richard Nixon and Henry Kissinger remain the two of the most important figures in the United States as far as foreign policy is concerned. No doubt that Nixon’s administration was riddled with a scandal that would lead to his resignation. Critics agree however that his tenure was not without some important accomplishments. Appropriately President Nixon came into power when the cold war had intensified and the world was at the brink of war with the United States and the Soviet Union rocked into a perpetual duel that was threatening a peaceful co-existence between the West and East. President Nixon was elected on a platform of ending American forces engagement in Vietnam. This, he achieved although his withdrawal was rather slow much to the consternation of many Americans. It had seemed that Nixon rather believed that he could correct the mess he had inherited in Vietnam, snatch victory and withdraw the troops honorably. This however did not happen and the events that followed remain his lowest moments in leadership. Nixon and Kissinger were advocating a foreign policy that would see the United States pursue an effort to limit the expansion of the Soviet bloc influence, support militarily and economically any governments that would aid their course whether or not such governments were repressive or had poor ratings as far as civil rights are concerned. This would explain why this tenure was characterized by overthrowal from power popularly elected regimes and supplanting them with dictatorial leaderships. Iran and Chile serves as good attestation to this. The key objective of Nixon administration was to keep communism in check at whatever cost even if it meant trampling on the civil rights of the citizens and dropping hundreds of bombs. The Vietnam War still remains the biggest to both Kissinger and Nixon’s profiles. Faced with growing opposition and plummeting opinion ratings, Nixon remained aloof and initiated attacks in Vietnam while hoodwinking the American public by withdrawing the forces bits by bits. To his administration ‘place with honor’ remained the key strategy. It is Detente that remains the hallmark of his achievements, on top of his ability to limit and finally withdraw American forces from Vietnam. In Detente he promised to ease relations with the former archrivals of America. It was a new type of diplomacy that would see a permanent relaxation of relations between the superpowers, even the nations that were perceived as enemies before. This, he accomplished by improving the relations between the United States and China. Kissinger was Nixon’s key operative. He was highly secretive to the extent that his meeting with Chinese officials was unknown to the ambassador of the U. S to China, George Bush snr. However he was able to improve the sour relation that existed. This was in the Nixon’s bid to woo China after it had fallen out with the Soviet bloc and consequently tilt the balance to his advantage. Aided by the Kissinger, Nixon introduced what was referred to as the Nixon Doctrine; this is what formed the basis of his foreign policy. The United States, to maintain its influence would provide military support to its allies but not in any way provide troops. In wooing China, Nixon and Kissinger who were realists, had reconciled that China was far much important to be ignored in the international scene being the most populous. This also gave impetus to his re-election bid especially as the Ping Pong diplomacy had drawn a perception that he identified with the common voter. Through the Strategic Arms Limitation Treaty of 1972 (SALT), the United States and the Soviet Union agreed to curtail further production of high range ballistic missiles as well as their defense systems. This ‘strategic parity’, as many scholars refer to it, was to be a substitute to the arms race. The Soviet bloc agreed to this immediately probably fearing the improved relations between China and the United States. To wrap up Nixon achievements in foreign policy was his visit to China, where he became the first president to do so; this had privately been arranged by Kissinger. He also went to Moscow where he and Brezhner signed the SALT and trade agreements. The shuttle diplomacy also said off relatively where Henry Kissinger was able to broker a peace deal with Israel an Arab in the Yom Kippur war. In this war the U. S had been torn between a rock and a hard place. It sought to protect Israel and did not want to scuttle its friendship with the Arab states. Although Nixon had the above achievements, his mistakes or miscalculations further outweighed the accomplishments. Many people in U. S and internationally remember him for his misdeeds more that these achievements. His administration single handedly put the image of the United States as a champion of civil rights and peace into disrepute. To start with was his handling of the Vietnam War. He was unable to come to terms with the fact that the United States could lose the war and was willing to put the lives of American soldiers on the line to drive this point home, but to no avail. Despite cutting his stature in the international limelight as a statesman by establishing ties with china, the question of Vietnam is still very troublesome to both Nixon and Kissinger. Nixon had vowed to win peace. Vietnamization or the concerted attack in Laos and Cambodia put a permanent dent on his reputation. He hoped that these would paint an image of a ‘madman’ and compel Hanoi to reach a favorable agreement. These attacks prompted Americans to take to the streets in protest especially as it became apparent that he had dropped all pretext of diplomacy. Although Kissinger was able to bring the warring parties into negotiations, the terms were not any different from the ones that north Vietnam had brought to the table in 1969, an indication that all those years of attack and loss of lives had not borne fruits especially to the United States. It is the Watergate scandal however that broke the camels back and forced Nixon out of office. The Watergate scandal remains the greatest evidence of the atrocities committed by the United States where both Kissinger and Nixon undermined democracy in the third world and brought bloodshed. It is these atrocities that led to calls by civil and human rights activists to have Kissinger investigated for crimes against humanity. After the scandal, the United States was not credible in its self-proclaimed international role. Oil crises would loom in the U. S as the Middle East placed embargoes. There was also a political re-alignment with disillusionment characterizing the Republican Party. Kissinger however was left unscathed and went on to serve as the secretary of state in Ford and Carters administration. Nixon’s presidency is a tenure that many Americans would wish to put behind.