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According to Gottman et al , the field of marriage research is in desperate need of (a mathematical) theory. This paper aims to alleviate the. Under the specifications of the model, there is always a unique feeling-effort equilibrium E of the optimal sentimental flow defined by Eqs. Love is not enough. First, it happens that since an extra effort must always be put in to sustain a relationship on the successful path, partners may relax and lower the effort level if the gap is uncomfortable, accounting mathematics research article. Scholars and therapists agree on the existence of a sort of second law of thermodynamics for sentimental relationships. The presence of the effort gap along the target path may be a source accounting mathematics research article couple disruption, since it can possibly be tolerated with difficulty in many cases. A realistic lasting relationship, when the effort gap is satisfactory, may be described by a trajectory travelling near the stable branch for a while and then wandering near equilibrium alert at keeping effort at the right level. Group Accounts -- Comprehensive example ACCA Paper F7, Quick Revision for Paper P2