South Australian Curriculum Framework Essay Example | Topics and Well Written Essays - 2250 words

South Australian Curriculum Framework - Essay Example This paper declares that the analysis of â€Å"R-10 English Teaching Resource† document is especially interesting from the view of an ESL learner as there are some mismatches in this particular part. The key decision makers about these mismatches are teachers who critically evaluate the document and make correct decisions on further teaching and learning development: â€Å"Thus, the teacher can learn the purpose of their learning a language, their favorite / least favorite kinds of class activities, and the reason why they learn a language†. This essay stresses that there are some key-point factors shaping the curriculum in the context. The first one is critical analysis of texts – it is a very important part of working at texts and allows understanding contexts. The second one is convenient modes sectioning of the curriculum document. This curriculum shaping factor allows learners to study English in complex and divide learning process into appropriate parts. The third one: the document â€Å"provides examples of content at particular levels, while not constraining the possibilities to these examples†. The critical analysis of the document allows viewing it from different sides – it is rather useful for making appropriate decisions for improving the English language curriculum for ESL students not only in South Australia, but also in other regions and countries. The document key aspects of languages education is the first item to be observed.... Appropriate skills and knowledge levels shape the learning context of the curriculum by further language skills improvement practice of learners, and this process is well reflected in the document.The critical analysis of the document allows viewing it from different sides - it is rather useful for making appropriate decisions for improving the English language curriculum for ESL students not only in South Australia, but also in other regions and countries. The document key aspects of languages education is the first item to be observed. The focus age group is 7 - 17 years old learners of primary schools, including ESL learners of the same age. The main ESL context of the document is connected with the learners' work on texts, their structure, analysis and their cultural context. So, the document provides such learning context for ESL learners. It has a variety of different learning activities relevant to ESL learning context, as will be indicated below.2. The purpose of the document "R-10 English Teaching Resource" is help for teachers in SACSA Framework application in teaching and learning process: "These resources are designed to support teachers to engage further with the SACSA Framework and work towards maximising students' achievement. They arise from the need expressed by many teachers for the requirements of the SACSA Framework to be made more explicit for each year level" (R-10 English Teaching Resource). The targeted group to use the document is a group of teachers who want to develop their personal teaching and learning programs. The document has concept maps which underline basic items concerning listening, speaking, reading, viewing and writing. "R-10 English Teaching Resource" document also

Is brain dead really dead Essay Example | Topics and Well Written Essays - 1000 words

Is brain dead really dead - Essay Example The brain involves a mutual interaction with all the other parts, but the coordination and functioning specific body organ is integrative and independent unit. Therefore, a tenable rationale that equates brain death to a complete halt in the functioning of the whole body is physiologically and ethically mal-practiced in many brain examination, diagnosis, and treatment fields of medicine (David, 2009). (Key words: brain death, medical ethics, integrated organs, rationale, death). Introduction Brain death is a condition in which the role and functioning of the brain halts, and it is in a state of complete destruction. Therefore, the functioning of other organs directly or indirectly related to the brain enters into a state of limited performance or inevitable and imminent cessation. Brain death may result to total malfunctioning of the respiratory system, cardiac performance among other functions of the organs in the body. As a result, the direct control of these organs by the brain le d medical physicians to argue that failure of the brain results to failure of all other parts of the body. This persuasive argument concluded that when a human brain dies, then the rest of the organs come to a complete death too. Irreversible cessation of the brain results to pronouncement of death for all functions of the brain, and thus, the victim is said to be dead (David, 2009). This has brought controversial arguments among medical practitioners based on whether pronouncement of death is really, because of the brain malfunctioning. Other medical practitioners argue that statutory recognition of death in the basis of brain death is ethically undesirable especially in the field of medicine. Technical Aspects Ethical consideration of death on neurologic criteria lays a certainty on death of a person who meets clinical diagnosis test that shows total destruction of the brain, really, resulted to his or her death. The examination of a human body that shows un-receptiveness, missing spontaneous movements and unresponsiveness as well as poor and disorderly breathing functions with reflexes and dilated pupils are not evidence that a person died from brain cessation. Autopsy reports have showed that widespread destruction of the brain results to anticipated failure and destruction of other organs, including heartbeats and cardiac disorders, as well as, cellular destruction detected during morphology tests do not conclude that a brain failure resulted to the death of a human being. Intracranial blood flow is another technical aspect by which medical practitioners base their evidence (David, 2009). This isotopic technique shows how subsequent flow of blood in a necrosis and liquefaction manner in the brain leads to total failure of the brain. The technique shows how the brain is affected, but organs that fully depend on the control by the brain remain unaffected. Spinal reflexes and cerebral unresponsiveness in apneic patients showed that when appropriate diagnosti c procedures were met, as well as proper therapeutic techniques used to exclude the reversible condition, would have affected the brain to total destruction. The Collaborative technique shows that chances of the brain to affect spinal related organs had little or no effect at all (David, 2009). The various organ disorders found in the apneic patients did not necessarily result from the etiological factor

Referential Cohesion In The Construction Of Magazines English Language Essay

Referential Cohesion In The Construction Of Magazines English Language Essay Texts are categorized according to different genres, which are placed within a context. For example, articles in magazines are arranged in a way of coherence so that readers are able to interpret from what is being read. Yet, there are argument in terms of the word text and discourse. Like cohesion and coherence which needed to be distinguished, the inconsistencies of both terms have brought upon much confusion in studies done. Some researchers claimed to be doing text analysis but instead, have provided a study on discourse analysis albeit the basis of distinction of text and discourse as defined by Widdowson (1973; extracted from Widdowson, 2002); are the structure of sentences and usage of such sentences, respectively. But Widdowson (1978; Ibid.) himself did not maintain his definition and claimed later on, that discourse consists of sentences with properties such as cohesion and coherence. Much confusion led to many researchers to conclude that text is only used to refer to physi cal arrangement of linguistic signals on paper (Tadros, 1981), whereas discourse is used to refer to every investigation on the structure (supra-sentential) of any range of spoken or written language. Otherwise, this distinction is deemed unnecessary. Cohesion and coherence are analyzed based on individual texts and ergo, need to be distinguished. Cohesion correlates with the overt semantic relations whereas coherence deals with the relationship aspects of semantics, as well as pragmatics, within the text which are interpretable against the readers prior world knowledge (de Beaugrande Dressier 1981). In other words, cohesion deals with the surface level of text, whilst coherence serves as the underlying phenomenon in the text. Coherence is otherwise known as texture, features the combination of semantic configurations which is made up of register and cohesion. Cohesion, being the main focus of Halliday and Hasans work, is said to be a display of existing ties, between a presupposed item and a presupposing item that occurred in the text; thus making the text cohere. That said, Cohesion does not concern what a text means; it concerns how the text is constructed as a semantic edifice.(1976:26). Cohesion, thus contributes to the conn ectedness of the surface elements in the text (Berzlanovich, 2008), and builds the structure of the text in form of coherent sentences; which in the case of this paper, cohesion will be analyzed in the context of a local fashion magazines article. The way cohesion revolves around the text also depends on the varieties of discourse. Discourse here refers to verbal communication in its situational and social context (Ibid.). Since the roles of both cohesion and coherence occur interdependently with the type of genre, in some articles like academic discourse; it is found that conjunction is favored more as a cohesive link between sentences. Also, register-specific vocabulary in the text seems to be denoting as a primary factor for stronger cohesive effect, rather than general vocabulary (Teich Fankhauser, 2005). As for narrative structured articles like those from the fashion magazines, previous studies have found that the dominant characteristic typically found in narrative texts is referential cohesion especially when participant chains, anaphoric links, temporal and spatial progression are being investigated (Fox 1987, Berzlanovich, 2008). Lexical items are necessary in the organization of a discourse in order to consider its meanings semantically and whether those sentences are in association with the intended meanings in the text. Thus, lexical items are categorized into two groups: grammatical cohesion and lexical cohesion (Table 1, Appendix 1). Grammatical cohesion encompasses reference, substitution, ellipsis and conjunctions, whilst lexical cohesion is classified into two types which are reiteration and collocation (Halliday Hasan, 1976). Previous studies have been published in abundance regarding textual cohesion and its devices. Nevertheless, so far to my knowledge, none of them has considered fashion magazine articles as a genre for analysis in the corpus of linguistic research, albeit many studies had been done in the area of language and gender but not from the linguistics aspect. Hence, an article from a local fashion magazine (Cleo) will be analyzed in relation to grammatical cohesion on one of its components- reference, which will be detected via the three dimensions as aforementioned: personal pronouns (determinative, possessive), demonstratives and comparatives (Appendix 2). Other dimensions of grammatical cohesion and lexical cohesion will be considered for future works, whilst in this paper referential cohesion is chosen to observe the linkage between sentences within the text, with the context in existence. The significance of this paper underpins the twofold objectives. Firstly, it is hoped that this stu dy will be able to provide better understanding regarding the use of referential links in the way a cohesive text is constructed on the surface level of sentences. Secondly, the frequent use of cohesive links with functions and purposes, within sentences will help us gain insights in the aid of the readers interpretation of the text based on the type of genre examined (magazine article). As a result, the study on cohesion will help to put up with effective reading and writing altogether with word choices and paragraphing in texts and discourses. Finally, the present study provides a surface-leveled analysis of grammatical referential device; employed in the usage of English in this informal context. Literature Review Halliday and Hasan (1976) have provided the fundamental framework in the functional grammar studies; a lot especially on the studies of cohesion in many research conducted in this field. Although, other researchers like Werlich (1983) and Brinker (2005) have also made contributions in this field of study. Yet, none has offered detailed and distinguished differentiation in terms of cohesion and coherence. Halliday Hasan (1976) only uses cohesion whereas Werlich (1983) emphasizes in coherence whereas Brinker (2005) points out that the distinction between cohesion and coherence is not necessary. On the other hand, researchers like de Beaugrande Dressier (1981) offers explanation on the surface for both terms, and others followed suit. Most of their classification of cohesive devises branches out, primarily, into grammatical and lexical cohesion; in which the former will be the subject of concentration in this present study, primarily on reference. Apart from that, Halliday also claims from the view of a functionalist in grammar; that language structure is explained by derivation from function and that he and Hasan has established a diversified functional/ text unity, mostly on structural elements like lexical repetition, lexical inclusion and many others which have contributed to the studies of cohesion. According to Halliday and Hasan (1976), grammatical cohesion is divided into four different devices as follows (Querol 2004, Mohamed-Sayidina, 2010): Reference: one element of the text is related to another one as aforementioned for its interpretation, with the use of pronouns (personal, comparative and demonstrative) Semantic relation is required in this mechanism. It in the subsequent sentence refers to being normal. E.g.: Look at what being normal involves in this culture. A lot of it is what the rest of the world aspires to- à ¢Ã¢â€š ¬Ã‚ ¦ Substitution: the replacement of an item with another word to substitute a word or sentence. Others here is used to substitute some areas from being repeated. E.g.: Also, we have our own set of abilities and talents; in some areas, well be above average, while in othersà ¢Ã¢â€š ¬Ã‚ ¦ Ellipsis: the head noun, main verb, or even the whole clause is subsequently omitted in the following sentence. Consider this statement, whereby the making of sacrifices is omitted from the line that continues. Supposedly; People who have extraordinary lives often have to make sacrifices that many of us wouldnt consider worthwhile (of making the sacrifices). E.g.: People who have extraordinary lives often have to make sacrifices that many of us wouldnt consider worthwhile. Conjunction: an invariable  grammatical particle to connect two words, sentences, phrases and clauses to create discursive connections. There are several types of conjunctions namely coordinating, correlative and subordinating conjunctions. E.g.: à ¢Ã¢â€š ¬Ã‚ ¦But when most of us wake up, life is much more prosaic, so we wonder what were doing wrong. Specifically, reference as defined by Halliday, is a participant or circumstantial element which is being introduced within the text at one point; either as a reference point preceded for the following phenomenon, or functions as a basis for comparison. Referential cohesion can be realized in three ways: personal pronouns (determinative, possessive), demonstratives and comparatives (Appendix 2). But in the in-depth analysis of referential cohesion, it does not only matter that these items exist in the text. It also matters if they (personal pronoun,  demonstrative  or  comparative) refer forward (anaphora) or backward (cataphora) to items  within  the text (endophora) or  outside  the text (exophora). Then again, readers might encounter some problems in relation to vague reference item, which neither refers to earlier  or  later  items  within  the text nor to entities  outside  the text, even if confined within the context. Thus, self-referential occurs w hen readers interpret the text based on their cultural or world knowledge. This situation is also known as homophora. All these may function as clue items to provide more information to words and phrases (Muto, n.d.). But in the case of this paper, the main concern of the study is solely to detect the frequent use of referential cohesive links in order for the text to flow from one interpretation to the next; personal pronouns (determinative, possessive), demonstratives and comparatives are the focus analysis. Hence, the present study does not include in-depth analysis on cohesion elements like anaphora, cataphora, endophora and exophora, or even other elements like ellipsis, substitution and conjunction are omitted, because this current study deals solely on the surface level of referential cohesive links (reference) although it is suggested that future studies should looked into those aspects aforementioned. For future studies, M.A.K Hallidays scope on references encompasses a wid e range of aspects to be looked into especially in the field of systemic functional grammar where more elaborated, technical works of grammar classification could be done in relevance to this current study. From lexical cohesion to grammatical cohesion, there are many research conducted in the field of cohesion and coherence, linguistically (Oliveria et.al, Klebanov Shamir 2006) or pragmatically (Kruijff-Korbayova Wolska 2008, Taboada 2004); yet, studies in this area are sensitive towards types of discourse, genre and text organizations (Berzlanovich, 2008). The study of this topic provides many helpful references and even contribute to the educational field (Muto, n.d., Mohamed-Sayidina, 2010), whereby analysis on lexical cohesion has been done on numerous students works. Also, the study on cohesion has led a group of researchers formulating a software called WordNet, to detect synsets (set of synonyms). As a result, more quantitative studies are conducted in the area of linguistics with the use of WordNet (Teich Fankhauser 2004, 2005). Consequently encouraging mixed method amongst the research done in analysis or application of the device. In the analysis of cohesion, the study is presented either in systemic inventory of cohesion or instances of cohesion in texts (Kunz 2008). Then, variations also play a part in the determination of the purpose of study. There are four types of variation which are variation over time, across registers, across languages, and across originals and translations. All the analysis can be done via theoretical and example-based analysis, in-depth text analysis or empirical analysis. In the present study, the instances of cohesion are analyzed from the text in a particular variation of a register (fashion magazine); in regards to how often the distribution of referential cohesions occur, via the method of surfaced text analysis per se. Methodology Data Collection An article was extracted from the local fashion magazine, namely Cleo. One article was adopted because it was due to pure intentions to merely detect the frequency of referential cohesive links throughout the text. In addition, these links are observed in terms of its occurrence in text apart from its connectivity within sentences. Fashion magazine was chosen because not many research have been done in this area of informal discourse, particularly in the feature of referential cohesion; most of the studies reflect on the academic (Mohamed-Sayidine 2010, Muto, n.d.), news (Oliveria et. al., n.d.), and formally written articles in magazines. No comparisons amongst genres were intended in this research; hence explains the reason for one article. Albeit comparisons amongst frequency of cohesive links used in various genres could lead to more future studies to be done. The researcher analyzed the article to detect types of referential cohesion based on an adaptation of methodology from Querol (2004) and its frequency of occurrence for each of the component- personal pronouns (determinative, possessive), demonstratives and comparatives, in order to observe the patterns of sentence construction with these cohesive elements. Firstly, personal pronouns will be observed from the determinative and possessive forms respectively. Then, demonstratives will be divided into specific demonstrative and non-specific demonstrative. Lastly, comparatives will be in terms of general and particular comparatives. The results are listed in Table 2, 3, 4 and 5 respectively. Results Data Analysis Table 2 presents the total of occurrences of 74 for personal pronouns which include determinatives and possessives; as well as 50 and 10 for demonstratives and comparatives, respectively. Referential cohesion Total occurrences (Percentages) Personal Pronouns (determinative and possessive) 74 (55%) Demonstratives 50 (37%) Comparatives 10 (8%) Table 2: Total of occurrences according to types of reference. Then, in second place with total of 22 occurrences is calculated for determinative you/ yourself, preceded with determinative we /us, scoring the highest with a total of 24 occurrences. Determinatives such as they / them and it scored reasonably lower than the others with 9 and 10 occurrences respectively, whereas possessives pronouns like their/ theirs (3 occurrences) and its / our/ ours (6 occurrences) hardly occur throughout the text. Personal Pronouns Determinatives (No. of occurrences) Possessives (No. of occurrences) You/ yourself 22 She/ Her He/ Him They/ them 9 It 10 We /us 24 His Her/hers Their/ Theirs 3 Its / our/ ours 6 Table 3: Total of occurrences for Personal Pronouns (Determinative, Possessive). As for Table 4, specific demonstratives such as this, these, here, those, that are found quite common (27 occurrences) within the text if compared to non-specific demonstratives like it and the (23 occurrences). Otherwise, the results for total occurrences of demonstratives are quite consistent throughout the text unlike personal pronouns. Demonstratives Specific (No. of occurrences) Non-specific (No. of occurrences) This, these, here, those, that, there 27 It, the 23 Table 4: Total of occurrences for Demonstratives (Specific, Non-specific). The same scenario with almost equal consistency of results is also applicable to comparatives; with 4 occurrences for general comparatives (otherwise, apart from, instead of, also) whilst particular comparatives scored slightly higher with a total of 6 occurrences for words like much more, as many of, better than, pretty great / good and its better to. Thus, from the findings it is prominent that the highest form of occurrences falls on the personal pronoun category with almost half of the text (55%) construction is conformed to this particular referential link. Comparatives General (No. of occurrences) Particular (No. of occurrences) Otherwise Apart from Instead of Also 4 Much more As many of Better than pretty great / good Its better to 6 Table 5: Total of occurrences for Comparatives (General, Particular). Summary of Findings Different types of references will yield various results depending on the purpose of construction within the sentences. Discussion in this section of paper will be based on analysis of the highest occurrences per se from findings of each table (Table 2, 3, 4, and 5). As can be seen in Table 2, the highest total of occurrences is scored by personal pronouns (determinative and possessive) (55%), followed by demonstratives (37%) and lastly, comparatives (8%). Personal pronouns are defined as the pro-form which are  used to substitute the nouns. These pronouns are divided into determinatives (also determiner as the word modifier that determines the type of reference a noun/noun group has) and possessive (showing possession), albeit personal pronouns could sometimes function as a determinative but not in all cases. In the case of this study, the determinatives for personal pronouns are you/ yourself, she/her, he/him, they/them/ it, we/us. There has been much confusion which lies in diff erences of pronouns and determinative to the extent that some linguists viewed both of it to be closely related and that pronouns are in fact determiners without a noun / noun phrase. Nonetheless, a clear distinction between pronouns and determiners can be made with three main features that set the determiner apart from pronoun. A pronoun may be a determiner but a determiner cannot be a pronoun in the case of tagged questions. Examples (extracted from the Cambridge Grammar of the English Language) This is delicious, isnt  this? Also, pronouns cannot appear anywhere else except in between the verb and particle for phrasal verbs whereas determiners could be placed after a particle (example A). In addition, pronouns are said to be in the form of distinct genitive but determiners are not (example B). Example A: pick  it  up (correct) pick up  it (wrong) pick this up OR pick up this Example B: This is mine/yours/theirs. *This is alls. Personal pronouns reached the highest number of occurrences (74) as compared to demonstratives (50) and comparatives (10). The breakdown of the table into respective types of cohesion shows a higher reading generally in determinative (especially for we/us: 24 occurrences), instead of possessive. Such results are probably due to the type of genre and target audience which the text is focused upon. Hence the stylistic writing could be the choice of words used to manipulate readers mind. It shows solidarity and common grounds in terms of word use of we/us; which connotes the idea that readers and writers understand the situation and have common background knowledge for the context (de Beaugrande Dressier 1981). Sometimes, the we pronouns could be inclusive or exclusive if the writer wishes to include or exclude the audience from the text. Extract #1: The pressure to be anything but normal starts out young when were told how important it is to get good grades, and by the time were in our twenties, were suddenly feeling that we should be better paid, better looking and better travelled than our peers-in fact, better equals best. Extract #2: A lot of our fear of normality comes from a misplaced notion that we should be excelling in all areas of our life, otherwise were failing. One issue is that often what we think are our goals arent actually our own dreams-theyre what we believe society wants us to achieveà ¢Ã¢â€š ¬Ã‚ ¦ Hymes (1967) once created the Model of interaction of language and social setting and categorizes speech situation into eight components: namely setting, participants, form and content of text, intent and effect of ends, key, genre, medium, and interactional norms, which it is also stated that the text is formed also as a part of speech situation. Later on, researchers (Halliday, McIntosh and Strevens) offered another explanation for derivation of features from a situation in a text. Three main headings are proposed: Field, Mode and Tenor which describes how a context is able in its function to determine the intended meanings from the text conveyed. The Field is the overall event which includes subject-matter as part of the element in order to function as a text in whole altogether with the purposive activity of the audience. The Mode is the function of the text in the event, that means of its genre and types of discourse to be taken into consideration. Then, the Tenor is the type of role interaction in which the participants are involved in with the text whether its relevant or not. These features could help explain the situation in which the reader experiences with the text. Halliday (1976) also noted that the association of linguistic features with configuration of situational features as mentioned above (field, mode and te nor) forms a register in the text. Since the concept of cohesion as defined by Halliday (1976) is supported with register, the both can be effectively combined to constitute a text. Therefore, when the writer tries to form a purposive interaction with the reader based on the subject-matter of the text (Field) with relevance to its function and appropriateness (Mode), he or she tries to connect and convey the message to the public (Tenor) via the text read. As for demonstratives in the present study of text analysis, they are employed into sentences when the meaning of the context is dependent on other things rather than the relative physical location of the readers at the instance. This is also known as the discourse deixis and in other terms verbal pointing. This, these, here, those, that are specific demonstratives whereas it and the are non-specific demonstratives. Demonstratives, in table 4, have shown an almost equal reading of frequency (27 for specific; 23 for non-specific). Although, it seems that specific demonstratives is used more often throughout the text if compared to its counterpart. Words like this, these, here, those, that are apparent throughout the text compared to it and the. Yet, there has been much confusion in terms of the usage it. Here, it could be perceived as either a demonstrative or pronoun, depending on the semantic purpose of text. If it is a pronoun, it refers to the object of unknown gender or neuter. B ut if it functions as a demonstrative, the meaning of the word needs to fall back on the logic behind the text. For example, But, somehow, its become a byword for mundane and pedestrian. Of course, It in this sentence does not refer to a human being but the situation mentioned in the preceding sentence. The reader cannot simply comply with the meaning of word without referring to the context. The it substitutes a noun and this replaced noun is also known as the pronouns antecedent. In cases of anaphora, it becomes indecipherable without its context and thus the process of determining the intended meaning of antecedent. In addition, it might also be dummy pronouns, which mean that none of the semantic relations are needed in relation to the context. For instance, Its an understandable pressure to feel underà ¢Ã¢â€š ¬Ã‚ ¦ Extract #3: Its the bright, shiny moments that we feel like broadcasting, so its easy to get the impression that someones life is fabulously fast-paced and exciting, but thats because it is only interesting to document that thrilling fraction. The interpretation of the text relies on the reference items within sentences, which can be interpreted in two ways; either the item is identified with referent in question or it is being implicitly compared to a referent. When identification is involved with the interpretation of the text, the reference item must always be specific and deitic (Halliday Hasan, 1976) because the identifying function for cohesive purposes must also be specific. Hence, this, these, here, those, that are more commonly used throughout the text. These demonstratives could function as modifier and head of the sentence. Based on Extract #4, there in the sentence, Theres some kind of Hollywood ideal out thereà ¢Ã¢â€š ¬Ã‚ ¦ functions as the Head of the former word, whereas the latter there works as a modifier for out. Apart from that, these words could apply anaphorically to mean the previous things which have been said or mentioned before between the interactions of the speaker/ writer and interlocutor/read er (Extract #5). Extract #4: Dr. Chris Day, psychologist and author of 52 Secrets of Psychology (Dennis Jones Associates), says that many young women feel that a normal existence isnt good enough. The pressure to be living this fun ideal life, knowing amazing people, doing amazing things. Theres some kind of Hollywood ideal out there that women aspire to. But when most of us wake up, life is much more prosaic, so we wonder what were doing wrong. Extract #5: Look at what being normal involves in this culture. A lot of it is what the rest of the world aspires to-sun, lifestyle, healthy food, friends, lots of public holidays, travel. Normal here is pretty good. Finally, comparative comes in the form of adjective or adverb, mostly to denote the property and degree of quality in which it is either greater or less in comparison of both entities. It is used in the context of subordinating conjunction (e.g. than, as..etc). Also, in comparatives, particular comparative occurred more often (6) compared to general ones (4). Particular comparatives refer to comparison in respect to quantity or quality. It is also expressed with aids from adjectives or adverbs. Examples of particular comparatives throughout the text are much more, as many of, better than, pretty great / good and its better to. General comparatives include both similarity and differences in comparatives, in terms of likeness and unlikeness whereby comparison of such is irrespective of any particular property. Such general comparatives take forms in phrases like otherwise, apart from, instead of and also. Since comparatives are used to make comparison of the degree in both entities, it is quite common in narrative and expository writings. Regarding the text chosen for this study, albeit its structure seems more alike an expository; but there is a party (psychologist Dr Chris Day) whom narrates and advises on the pertinent matter. Thus the text is written in a narrative style. Using more comparatives to make differentiation of pros and cons, phrases like apart from, instead of, much more, etc is apparent throughout the text. Limitations Much research can be done on the analysis of variations across languages, registers and even original articles and translation ones. In this current study, only general text analysis is conducted whereby the author decides to omit the theoretical and empirical analysis due to time constraints and lacked of sufficient resources. The author is also restricted in terms of systemic functional grammar knowledge; thus planned to look at a more generalized grammatical cohesion as her basis for the study. For suggestions, a more elaborated and in-depth text analysis on systemic functional grammar perspectives could be conducted in another study for reference in the future. Also, the analysis would not be precise because only the author herself is analyzing the text. Probably, another person could help in second analysis of the same text to make comparisons between both findings (number of occurrences). Also, no software is used to detect the readings; neither SPSS nor WordNet is applicable t o this study due to the nature of this study, partly due to the major time constraints that the author decides on a simpler form of method for analysis. Apart from that, more articles are needed for a substantial analysis to justify the substantive issues on grammatical cohesion. Perhaps, more than one genre (magazines, newspapers, etc) and different aspects of cohesion could be looked into; including the elements of anaphora, endophora, exophora and others to name a few. Not only that, such article from an informal context of pure reading pleasure could result in a more informal stylistic writing. Moreover, the quality control of the article also depends on the publishing company; which is vital in this case of the study. An error has been detected during analysis- note that in paragraph 10 of the text- the sentence should read as happier than those jetsettingà ¢Ã¢â€š ¬Ã‚ ¦ instead of happier that those jetsetting. This could affect the reading of frequency if error not detected, reflecting the unreliability of the text. Conclusion Whilst the present study is focused merely on the grammatical aspect of referential cohesion, other dimensions of this study could be considered in terms of variations, analysis and types of discourse. In addition, the focus on reference in this study could also be expanded for future studies since the scope is widely ranged in this topic of linguistics. Methods could also be diversified with the help of software such as WordNet and even SPSS for quantitative approach. Textual patterns, linkage, ties and chains could be observed from various perspectives either from a formal or informal context. Fashion magazine was chosen because not many research have been done in an informal context of reading pleasure; most of the studies reflect on academic, news, report and formally written articles. Apart from cohesion, coherence could also be distinguished from the former with more studies done in various discourses, not to mention on the aspect of lexical cohesion as well since both cohesion and coherence are important characteristics in prominent texts (Celce-Marcia Olshtain 2000). Such study on the way cohesion links from one sentence to the next might provide suggestions in the comprehension of effective reading and writing, apart from word choices at semantic level in stylistic writing. Nevertheless, results found in the tables as aforementioned have shown reasonable occurrences across the genre to better understand the cohesiveness of text with help from referential links, whilst the frequency of these links occurred within the text indicates that this particular type of genre -narratives-involves particularly a significant use of pronouns in the making of the article. Ultimately, the understanding of cohesion provides a more comprehensive approach towards discourse analysis and text reading. Appendix 1 Grammatical Cohesion Reference Implies that the information is to be retrieved through the reference item is the referential meaning (pronouns and determiners personal, demonstrative and demonstrative)

Communication Devices :: essays research papers

Recently, while enjoying a sunny afternoon with some friends, a few baby boomers I know were relating some experiences that seem quite pertinent to the subject of how communication is or will change. Young Aaron, the son of a guest, was at a loss when told to call home. It seems our young guest had never had to use a rotary telephone. Confronted with this icon of past technology, Aaron went away with a new experience to relate. Another guest, upon hearing of Aaron's plight, related a similar experience. It seems that Diane had given her son a watch for Christmas. It seems that this wristwatch, complete with hands and a face was foreign to this young child who has had the time electronically flashed at him in numeric form for all of his life, without need of knowing how to tell time conventionally. So it seems in this day and age, that the old continues to be replaced by the newer and faster technology. We in turn are caused to learn newer and faster ways of dealing with these new technologies. Technology grows exponentially, meaning that the more it grows the faster it grows, yet in dealing with this technology we can in turn learn how to decrease our work time while increasing our productivity. We have definitely come a long way from the pony express and telegraph, yet it is not so long ago that we do not still use their predecessors, surface mail and telephones. With current technological advancements it is now possible to communicate across the planet instantaneously, thanks to wide-band technology, fiber optics, and satellites all of which make possible this possible. With the invention of the printing press by Gutenburg in 1434, and subsequently the first book in print, he can be credited as the father of the information age. Accompanying the birth of the information age came an explosion of new technological advances designed to improve how we communicate. These advancement have had many glitches and shortcomings which have been improved upon again and again. in the years since, yet they were always time consuming, Overcoming these time constraints has been the goal of assorted scientists and inventors. Painstakingly they moved forward with limited progress until the twentieth century. With the birth of the twentieth century we see a drastic increase in advancements, which have grown by leaps and

Efeects on Moving to Another State

Shanell Broussard J. Davis English 090, 4206 03 April 2013 Effects on moving to another state Moving can be all sorts of things. It can be fun to most; or a worst nightmare. Sometimes moves are forced due to certain situations, such as new job or trouble in home. No matter what the reason; moving to another state for anybody is somewhat difficult. I moved from New York to North Carolina a year ago. I decided to move with my grandmother until I can get on my feet.For me, the specific effects of moving from one state to another were, meeting new people, starting over and emotions. The first significant effect of moving from one state to another for me was meeting new people. Making new friends is not easy, because I am not a gregarious person; which can be a detriment for me. Plus in today’s society I can not trust everybody. Me being from New York, people tend to judge me. They may think I have a nasty attitude or that I think I am better than them; because of where I come from .So when I am out in the public I do try and communicate with others; once I have held a conversation with someone and tell them that I am from New York; they seem surprise, because they heard of northern people being arrogant and rude. Which sometimes get annoying, I feel like I have to put forth extra when trying to get to know someone; I want people to build their own opinion about who I am and not what they heard. I want them to see that there are some good people up north. After a few days I started being more confident in talking to people.The second significant effect of moving from one state to another is starting over in looking for a decent neighborhood, to raise my children. Not knowing which areas were good or bad; made the decision difficult for me. Finding the right neighborhood was not my only issue; finding the right apartment was not easy either. The area would have to be kid friendly, a community park and pool would be nice. I have to be sure if it is the place for me, for I do not plan on moving no time soon. Once that is done, I can move on to my next step; which is finding the right daycare for my children to attend.Just like the doctor issue; it is somewhat similar. I have to really do my research for daycares; I am very nervous about leaving my children with someone I practically know. With younger kids that are unable to communicate the situation is harder to deal with. There are things that I have to look for; such as, the cleanliness of the area, how well do the other assistants interact with the children and so forth. The third significant effect of moving from one state to another was the emotions of the love ones around me. With the big move came a lot of stress.Having to deal with the move, looking for the right daycare and doctors; was not a very easy thing. But what really affected me, is when I knew I was leaving behind all my family and friends. People I known all my life were not going to be there anymore. The children also s howed signs that the move had affected them. They were moody than usual. When dropping them off at daycare; they would cry and scream, sometimes they would even act out in class. I was called several times the first few weeks. Adjusting to this unfamiliar place was somewhat difficult for me.Not knowing where to turn to, feeling like I had no one to confide in was really stressful. Feeling like the move was not going to work out, like if I had failed; and that I was not going to survive. People all around the world has experienced a difficult move once in there life. There will feel like; so many hassles in a situation like this one. I had no choice but to except all that I went through. I had to be strong not only for myself, but for my children. There was no way that I would give up accomplishing something I did all on my own. So I prayed it to be over soon.

Through the Lens Essay

Does a Picture Really Tell A Thousand Words? According to John Berger, photographs from August 6th, 1945, are â€Å"images of hell. † (316) That was the day the US dropped an atomic bomb on Japan, killing countless innocent civilians and severely burning others. In his essay, â€Å"Hiroshima,† Berger faces the idea that our culture has â€Å"abandoned† the â€Å"concept of evil. † (320) Countless pictures seem to be the only thing left of that day, and from Berger’s perspective, the true meaning of that event has been hidden, even though the facts are still in textbooks.The concept of horrific pictures being taken plays an important role in Berger’s thoughts about Hiroshima, because those pictures are what initially sparked his interest. However, the idea of sharing of graphing pictures is called into question by Susan Sontag in her essay, â€Å"Regarding the Pain of Others,† who points out that war photography should have some form of censorship because of the effect it may have on victims or families who have lost their loved ones. While Berger doesn’t seem to promote graphic photography, it seems that from is point of view, pictures such as these make a reality of what otherwise might just become another page in our history books. â€Å"These paintings [by survivors] were shown on Japanese television. Is it conceivable that the BBC would show these pictures on Channel One at a peak hour? † (319) He makes a strong point that American television would never show those pictures without â€Å" reference to ‘political’ and ‘military’ realities† (319) because it was our country that caused such destruction. Sontag almost reinforces this idea by saying that â€Å"the camera brings the viewer close, too close,† (259) but at the ame time contradicts it by implying that war pictures sometimes provide inaccurate information because of new age technology. Cameras and c omputers today have the ability to enhance the main focus, what the photographer wants you to look at, and blur out other details which may change a picture completely. â€Å"The real thing may not be fearsome enough, and therefore needs to be enhanced; or reenacted more convincingly. † (259) This brings out a good point, although cameras used in 1945 wouldn’t have that kind of technology, but they can still be edited today.That being said, a picture can be inaccurate in more ways than one. While the Hiroshima pictures are heartbreaking to look at, Berger fails to address the fact that not all war pictures tell the full story, along with what may have happened before and after the picture was taken, and some may be taken completely out of context. Sontag brings in this idea by talking about a famous picture of a South Vietnamese General shooting a Vietcong suspect, which turned out to be staged. This idea calls Berger’s argument into question, because it is unkn own which pictures are â€Å"real† and which are mainly for ublicity purposes. We don’t know what happened before, after, or even what’s going on outside the frame on a picture just by looking at it. Only the photographer and the people present at that moment know the whole truth. Although Sontag brings in some point that were missed by Berger, Sontag reinforces Berger’s speculation that US television and newspapers only show what the government wants the public to see, and nothing more. She adds that the military promoted â€Å"images that illustrated America’s absolute military superiority over its enemy. † (260) in the Gulf War in 1991.This idea really brings the true motives of our nation out, which is really what Berger’s entire argument is based off of. He tries to make the US look like bullies, killing innocent people to scare their government so that we look like a strong country that defeats the bad guys and protects its citi zens. â€Å"It was not a miscalculation, an error, or the result of a situation deteriorating so rapidly that it gets out of hand. † (319) This quote proves that, from Berger’s perspective, the US purposely caused such an event, which was preplanned , not a defense mechanism.While Sontag doesn’t specify an opinion about why the US only shows pictures that make ourgovernment look good, she does mention that â€Å"the use of cameras at the front for nonmilitary purposes have become much stricter as war has become an activity prosecuted with increasingly exact optical devices for tracking the enemy. † (260) This would explain why we don’t see many pictures of the war going on right now, even though it’s been going on for many years already. Berger aims his focus on Hiroshima alone, while Sontag looks at the big picture of war photography in itself.Sontag would assumingly agree with Berger about the issue of Hiroshima, how horrifying it was and how those pictures play such a big role. At the same time, I think this would further promote her idea that war photography is sometimes too harsh, even though without seeing those pictures, one might not be able to imagine such horror. However, Sontag might not agree with Berger when he says â€Å"the memory of these events should be continually before our eyes. † (320) A lot of pictures should be continually before our eyes, and unfortunately Hiroshima is only an example of events hat would be forgotten without visual aids to remind us. He himself is an example, not interested in the book on his desk until he opened it and was reminded of such an event. But like Sontag says, â€Å"to display the dead, after all, is what the enemy does. † (259) In many third world countries, people see death and sickness all the time. Civilians in places like Iraq and Afghanistan probably see death more than anyone, and we, the enemy, are the ones showing it to them. For us, war pictu res hit too close to home, especially for amilies that have loved ones overseas fighting for our country, but what about people that have to witness it firsthand? They don’t always have a choice. Berger, who is British, calls his friend from America, the one he talks about in the beginning, â€Å"innocent,† saying that she looks at a â€Å"nuclear holocaust without considering its reality. † (321) But in a way, many Americans do that. We could â€Å"google† many kinds of pictures, graphic or not, whenever we feel like it, but do we really think about what it would be like to be there?This is the problem with Sontag’s idea about war photos not being shown; without them, many Americans would probably be even more naive than they already are. If I told you a bomb was dropped on Japan and many people were killed and burned, you would probably feel sympathy, but you would probably go on with your day, as would a lot of people. But seeing pictures, child ren burned, dead bodies, that would make it more real, and that’s why Berger says we should constantly see things like that. Unfortunately, that can’t be publicly shown, especially on television, where verything has to be â€Å"family oriented. † There’s a downside to both arguments: we can’t constantly be reminded of such horrible things like Hiroshima, but we also can’t be completely out of the loop. War photography is a controversial topic, but it’s one that will most likely always be part of life. As long as there’s wars, there will be people trying to expose the events and realities of it. Works Cited Berger, John â€Å"Hiroshima† Fields of Reading, 2010, Bedford/ St. Martin’s Sontag, Susan â€Å"Regarding the Pain of Others† Fields of Reading, 2010, Bedford/ St. Martin’s

Research 101 Going to the Library in the Internet Age - Freewrite Store

Research 101 Going to the Library in the Internet Age - Freewrite Store â€Å"Let me Google that.† Today’s guest post is by Anne E. Johnson. Anne, based in Brooklyn, has written several novels and nearly 100 short stories. She is also an arts journalist. â€Å"Let me Google that.† For someone who loves research, those are four of the saddest words in English. Somehow the belief has spread that any information you need- about anything- is available by simply typing into a search engine. Yet libraries still exist. Don’t be one of those people who ignores them. You’re wondering why you should bother. What could some underfunded collection of books sticky with other people’s fingerprints possibly offer that the internet can’t? Glad you asked. Why Go to the Library? One of the best things about going to the library is what it can do for your work. As someone who has experience pitching both historical fiction manuscripts and journalistic article ideas, trust me: you want to stand out from the crowd. Anybody can Google. Not everybody can coax gems from library stacks. Potential agents and publishers can see those gems gleaming, and they’ll like what they see.       Another great reason to go to a library is psychological. It’s good for your brain and it’s good for your spirit. Let me count the ways: After a few hours of staring at your computer or tablet screen, do you feel kind of hollow and stale, as if you’ve wasted your day? I call that â€Å"Web Laziness† syndrome. You could just power down and go to the gym. But if you’re in the middle of a research project, try going to the library instead. The more time you spend in a library and get comfortable with it, the more you’ll get out of it. Your enthusiasm for your topic can’t help but grow. And a bonus: you’ll feel like a pro, and won’t hesitate to hit the stacks next time you need to do research. Unlike sitting with your laptop in a coffee shop or on your own couch, a library is a place where everyone is there to read and learn. Being in that environment can alter your powers of concentration. And learning is energizing. Treasures galore! There’s a lot to be gained from being near lots of physical books. When you wander along a library bookcase, looking for a call number, you scan the spines of hundreds of nearby volumes. Guaranteed, you’re going to find some amazing stuff that you didn’t know existed. And there’s also the possibility to see physical documents that almost no one else has ever been in contact with. Primary sources – letters, diaries, drafts of plays or musical compositions, captain’s logs, or anything else that is an original representation of a time or place are absolute gold if you write history or historical fiction, or just want to jazz up something with cool details.       A research library in a big city or at a university is the best place to find such things, but even your neighborhood public library might offer high-quality scans of rare documents. Libraries subscribe to scholarly databases that an individual can’t afford to buy access to. To use these databases, you will probably need a library card. Some might be accessible at home once you log in as a card-holder, but some will require you to show up at the library and use their computers. Planning your library visit If you really want to get a lot out of a day at the library, put in some time before you go. This is where the internet and physical libraries become one: You can use the library’s catalog from the comfort of your couch! Your prep experience can be practically paperless. Online catalogs allow the option of digitally bookmarking entries you’re interested in, or emailing them to yourself. Personally, I always make a working bibliography of every resource I want to explore, and I print it out and bring it with me so I can scribble notes on it (things like â€Å"out until Aug. 31† or â€Å"saw it, but not that helpful†).       And remember not to limit yourself to looking up books. Libraries also have periodicals, which nowadays are usually entirely electronic. The online catalog will probably include a way to search those magazines and journals for your topic. And then there are documentary films or historical radio broadcasts that might help you. Your list of resources doesn’t have to be perfect. You just need a starting point. Once you spend some time in the stacks, you’ll add some items and cross others out. Oh, and don’t forget to check the hours before you go, so you don’t waste a trip. What happens once you’re there? You walk in with your list. Now what? Libraries post maps to show where each call number can be found. Often you can snag a nice little bookmark with that info printed on it, and carry it with you. Pick a call number from your bibliography to start with, then go looking for that book. If the book isn’t where it’s supposed to be, or if you can’t figure out where the call number is kept, or if you’re just feeling overwhelmed by the whole process†¦don’t despair. There’s a living, breathing app for that.       That human over there is called a â€Å"librarian.† Approach him or her with a smile, and they’ll give you all the help you need. These folks went to school for this, so their skills go well beyond answering â€Å"Where is this book?† and â€Å"Where are the restrooms?† You could tell them what you’re working on, and see if they have any ideas! And, if you’re in a research library, there might even be a librarian who specializes in your topic. If you’re looking at rare or primary documents, the key is patience. Whether you’re lucky enough to get to handle the actual documents (a rare thrill, indeed) or you are instructed to look at an online database, take your time. Obviously, rare documents can be damaged, so don’t flip pages like it’s a cheap mystery novel you picked up at the airport. But more than that, remember that this is a special privilege. Savor it. Explore not just the words on the page, but what the pages are made of, what kind of ink and font is used. Take careful notes about everything you see and feel. Using all your senses will inform whatever you’re writing later. Need a photocopy of something you can’t check out of the library? Depending on what it is, that might not be allowed. But you have that nifty phone in your pocket; photograph the pages you need! If the material is not rare, you might be able to take it home for two or three weeks. You’ll need a library card (a good idea anyway, as we’ve discussed, so you have full access to all materials). More and more e-books are also available to check out. You order them via the library’s catalog, and they’ll show up on your e-reader, and disappear after the due date.    Try it. You won’t be sorry. Hey, I’m not knocking Google. There’s no disputing that internet search engines are ingenious tools that have changed the world. Still, sitting at your laptop is sometimes not enough if you want to understand a topic deeply. You can’t find what isn’t there, and you’ll never know what you’re missing unless you change how and where you look. So, next time you need to do research, give the ol’ library a chance – it might end up being your new favorite place to hang out. What do you love most about libraries? How have libraries helped your writing craft? Let us know in the comments!    Anne E. Johnson is a freelance writer based in Brooklyn, NY. Her published science fiction and fantasy novels include Space Surfers (YA science fiction) and the Webrid Chronicles humorous space opera series: Green Light Delivery, Blue Diamond Delivery,and Red Spawn Delivery. She also has two published historical novels for kids aged 8-12. Nearly 100 of her short stories have been published in magazines, webzines, and anthologies. She is a longtime story judge for the RateYourStory website. Anne has an undergraduate degree in classical languages and a master’s in musicology, specializing in the Middle Ages; for over 15 years she taught music history and theory in New York. As an arts journalist writing about music and theater, she contributes a biweekly column and monthly CD reviews to Copper Magazine: The Journal of Music and Audio, and she’s been published in The New York Times, Stagebill Magazine, Chicago on the Aisle, WomenArts, Teaching Theatre Magazine, and Classical Voice North America.

Rules About Treatment of Numbers

Rules About Treatment of Numbers Rules About Treatment of Numbers Rules About Treatment of Numbers By Mark Nichol The basic rule about referring to numbers, according to The Chicago Manual of Style, is to spell them out when the total is one hundred or less and use numerals for larger numbers (the Associated Press Stylebook and some other style handbooks set the cut-off point after nine), but there are many exceptions. This post outlines those exceptions. When referring to categorically similar totals, spell the pertinent numbers out if all totals are one hundred or less (for example, â€Å"sixty-five chairs arranged around twelve tables†) but use numerals if one or more totals are one hundred or less and one or more totals are more than one hundred (for example, â€Å"127 chairs arranged around 20 tables†). This rule applies only to two or more such numbers in proximity; previous or subsequent isolated numbers pertaining to the same category need not adhere. (Nor do unrelated numbers.) However, text with a concentration of statistics- whether an entire piece of content or one section- will likely benefit from the use of numerals in place of spelled-out numbers. When totals appear in direct discourse (as when a speaker is quoted), spell out numbers, with the exception of years and elements of proper names; again, however, a concentration of numbers is perhaps best treated by using numerals. When reproducing quoted written material, however, do not alter number style. Spell out large round numbers that include orders of magnitude (hundred, thousand, etc.). Recast a sentence that begins with a numeral: For example, revise â€Å"2020 is the next leap year† to â€Å"The next leap year is 2020.† If the sentence must begin with a number, spell it out. In such cases, omit and in expressions such as â€Å"five thousand and three hundred.† When a number consists of or includes a fraction, spell it out or use numerals according to the guidelines above, but numbers with decimals should be styled as numerals. These rules also apply to quantities such as units of time or distance; exceptions can be made for such categories as temperature, clothing sizes, and miles per gallon. Style quantities expressed with an abbreviation or a symbol in numeral form, and use numerals when a range is separated by an en dash (for example, â€Å"25–50 participants†). Refer to percentages with numerals. (However, spell out the word percent in nontechnical usage; use the symbol in statistical references.) When referring to small amounts of money, spell out casual, isolated references but treat concentrations of such figures with the same guidelines as those for statistical materials. In addition, generally, express sums of more than one hundred dollars with numerals or with a combination of figures and words, such as in â€Å"$500 million budget†). Related post: 10 Rules for Writing Numbers and Numerals Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Style category, check our popular posts, or choose a related post below:Good At, Good In, and Good With41 Words That Are Better Than GoodHow Do You Determine Whether to Use Who or Whom?

Challenges of Harmonization of Accounting System

Accounting Standards in other words can be stated as rules which govern the preparation of financial statements. They are the generally accepted accounting principles (GAAP). Where by accounting practices are the actual used practices by accountants. They are influenced by Accounting Standards, which govern the preparation of financial reports. Harmonization of accounting standards† can be defined as the continuous process of ensuring that the Generally Accepted Accounting Principles (GAAP) are formulated, aligned and updated to international best practices (GAAPs in other countries) with suitable modifications and fine tuning considering the domestic conditions. Harmonization is the process of increasing compatibility of accounting practices by setting bounds on their degree of variation. Harmonization can be defined as â€Å"the process of bringing international Accounting Standards into some sort of agreement so that the financial statements from different countries are prepared according to a common set of principles of measurement and disclosure† (Haskins et al. 1996:29). According to Wolk et al. described harmonization of Accounting Standards as â€Å"the co-ordination or similarity among the various sets of national Accounting Standards and methods and formats of financial reporting†. (Kleekamper et al. , 2002) Kleekamperet al. xplain, that the aim of the international harmonization process of Accounting Standards is to reduce or overcome differences world-wide, in order to reach a better international Comparability of financial statements. International accounting harmonization can be defined as â€Å"the process of bringing international Accounting Standards into some sort of agreement so that the financial statements from different countries ar e prepared according to a common set of principles of measurement and disclosure† (Haskins et al. 1996:29). This harmonization is needed due to the globalization of businesses and services and increase in cross-border investments and borrowings and academicians, regulators and governments have been constantly striving to harmonize the local/domestic Accounting Standards(AS), also referred to as Generally Accepted Accounting Principles (GAAP), with the International Accounting Standards (IAS) issued by the UK based International Accounting Standards Board (IASB) (formerly the International Accounting Standards Committee-IASC). The IASB has been trying to harmonize international accounting principles since 1973. Further, the IASB and the International Organization of Securities Commissions (IOSCO) have been jointly working on harmonization since July 1995, and in May 2000 the IOSCO finished its review of the IAS and recommended usage of certain IAS, supplemented with reconciliation, disclosure and interpretations. Some benefits of harmonization of accounting practices is as follows * It ensures reliable and high quality financial reporting and disclosures. In certain cases, it can prove to be crucial to the economic and financial development of a country * It enables a systematic review and evaluation of the performance of a multinational company having subsidiaries and associates in various countries wherein each country has its own set of GAAP * It makes the comparison of the performance of a company against its domestic and international peers easier and more meaningful * It is a precursor for accessing international capital markets which can, in turn, reduce the capital cost and consequently, improve the performance of a company * Multinational companies, the multinational companies benefit from closer harmonization for the following reasons a) Access to international finance is easier, the international financial markets understand the financial information presented to them more easily. If the information is provided on a consistent basis between companies irrespective of their country of origin. b) Improved management control, in a business operating in several countries management control is improved. Internal financial information is more easily prepared on consistent basis if externally required financial information is required on a uniform basis. c) Consolidation of financial statement is easier ) A reduction of auditing cost due to harmonized accounting practices and standards. e) A transfer of accounting staff across national borders would be easier f) It would be easier to comply with reporting requirements of overseas stock exchanges. g) Appraisals of foreign entities for take over and mergers would be more straightforward. * International economic groupings, international groupings like EU (European Union) could work more effectively if there were international harmonization of accounting policies. Part of the function of international groupings is go make cross-border trade easier. Similar to accounting regulation would help this process. Government of developing countries would save time and money if they would adopt international standards and, if these were used internally, governments of developing countries could attempt to control the activities of foreign multinational companies in their own country. These companies could not hide behind foreign accounting practices which are difficult to understand. * Tax authorities, it will be easier to calculate the tax liability of investors, including multinationals who receive income from overseas sources. * Large accounting and auditing firms would benefit as accounting and auditing would be much easier if similar accounting practices existed throughout the world. Despite the importance of harmonizing accounting standards, there still challenges facing harmonization of accounting standards between the member countries using IFRS (international financial reporting standard) and also between United States using US GAAP. These challenges are brought about different tax laws, different culture, different legal requirement, nationalism and different needs of financial statements. Speaking of harmonization we should put in consideration of International accounting standard board (IASB) based in UK and Financial accounting standard board (FASB) based in US. The  International Accounting Standards Board  (IASB) is the independent,  accounting standard-setting body of the  IFRS Foundation. The IASB was founded on April 1, 2001 as the successor to the  International Accounting Standards Committee  (IASC). It is responsible for developing  International Financial Reporting Standards  (the new name for  International Accounting Standards  issued after 2001), and promoting the use and application of these standards. The  Financial Accounting Standards Board  (FASB) is a private,  not-for-profit organization  whose primary purpose is to develop generally accepted accounting principles  (GAAP) within the  United States  in the public’s interest. The  Securities and Exchange Commission  (SEC) designated the FASB as the organization responsible for setting accounting standards for public companies in the U. S. It was created in 1973, replacing the  Committee on Accounting Procedure  (CAP) and the  Accounting Principles Board  (APB) of the  American Institute of Certified Public Accountants  (AICPA). The FASB’s mission is â€Å"to establish and improve standards of financial accounting and reporting for the guidance and education of the public, including issuers, auditors, and users of financial information. † To achieve this, FASB has five goals. * Improve the usefulness of financial reporting by focusing on the primary characteristics of relevance and reliability, and on the qualities of comparability and consistency. * Keep standards current to reflect changes in methods of doing business and in the economy. Consider promptly any significant areas of deficiency in financial reporting that might be improved through standard setting. * Promote  international convergence of accounting standards  concurrent with improving the quality of financial reporting. * Im prove common understanding of the nature and purposes of information in financial reports. The two boards have been making efforts to harmonize the accounting principles, as of September 2011, there was a push to harmonize, or integrate, the accounting standards of the United States, which operates under Generally Accepted Accounting Principles (GAAP), with International Accounting Standards (IAS). The rationale is that it would level the playing field for global businesses by providing regulators, auditors and decision-makers (investors) uniform information based on the same accounting methodologies. Supporters believe that this would improve accountability, reduce international transactional and exchange rate risks and improve information transfer to enhance economic policy decision-making. The difference between IAS and US GAAP is that the former is more principle based and the later is rule based. The following are Challenges to harmonization of accounting systems. Licensing and Enforcement, Individual accountants, CPAs and tax lawyers worldwide would need to comply with and obtain licensing through an internationally accepted rules-making body. If he international body lacks enforcement authority, there is no prosecutorial authority for breaking international laws. However, if the international body does have prosecutorial authority over a U. S. citizen, there would arise jurisdictional and constitutional issues regarding the rights of an international body’s rights to prosecute an American under international law. Finally, issues arise from the perspective of U. S. -only based businesses regarding forced compliance IASB standards are principles-based. Thus the countries that have rules-based standards are expected to experience considerable difficulty in harmonization of their standards with IFRS. There are challenges that IASB and nations adopting IFRS need to address in the coming days. One big challenge for countries adopting IFRS is the shortage of manpower and more particularly, IFRS-trained manpower. For case in point, with just six months to go before China’s listed companies adopt IFRS, demand for accountants is rising and could run into millions in the coming years, if the new standards are rolled out for all of the country’s companies and not just the listed ones. Accountants say that the challenge for China, as it scrambles to meet the accounting shift deadline, will lie in getting its over-1,100 listed companies to establish the appropriate financial reporting systems and in training enough qualified accountants by January. The risk is that some of these companies may fail to make the transition on time. Estimates reveal that China has a shortfall of 300,000 qualified accountants and is likely to require a further three million over the coming years to keep pace with its current rate of economic growth Difference purpose of financial reporting, in some countries the purpose is solely for tax assessment, while others it is for investor decision making, Different legal systems, these prevent the development of certain accounting practices and restrict options available. The Accounting world can be divided into â€Å"those countries which have a ‘legalistic’ orientation toward accounting and those with a ‘non legalistic’ orientation† (Nobes et al. , 1997:8). The non-legalistic approach can be found in countries, which use common law. In Common law countries, Accounting does not depend upon law. Accountants (professional organizations) arrange accounting rules. Hence, it is the private sector, which determines Accounting and not the law (Choi et al. , 200 2). The task of the legal system is to give an answer to a specific case rather than to formulate general rules for the future (Choi et al. 2002). The legalistic approach can be found in countries, which use the so called code (or codified) law. In contrary to the common law, the codified law system needs to develop rules in detail for the Accounting and financial reporting (Nobes, 1994). This means that â€Å"Accounting rules are incorporated into national law and tend to be highly prescriptive and procedural† (Choi et al. , 2002:43). In these countries the role of law is to describe behavior, which isconsidered to be acceptable in the society (Choi et al. , 2002). Different user groups, countries have different ideas about who the relevant user groups and their respective importance. In USA investor and credit groups are given prominence, while in Europe employees enjoy a higher profile. Provider of finance, there three main sources for external capital are shareholders, banks and government (Hill, 1999). It varies from country to country, which of these three provides most of the financial capital to companies. In countries like Germany and Italy banks provide companies with capital. In countries like England and the United States shareholders provide companies with capital. The government is the provider of capital in countries like France and Sweden. (Hill,1999) This diversity of capital providers means that Accounting Practices differ in order to satisfy needs of capital providers. In the case of shareholder ownership, (e. g. in the U. K. and the U. S. ), information disclosure will be more important than in countries, where capital is raised from banks or governments. This is explained by the fact that in the latter countries information will be transmitted more directly. (Radebaugh and Gray, 1997) It is impossible for a company to inform each shareholder with its specific information needs, because they are a big and unorganized group. Therefore financial statements in the US and UK are â€Å"oriented toward providing individual investors with the information they need to make decisions about purchasing or selling corporate stocks and bonds† (Hill, 1999:593). Tax laws, the key question here is to ask, how much taxation regulations determine Accounting measurements. In countries like the U. S. , U. K. and Netherlands there is no interplay between tax and Accounting law. When Accounting Standards are developed, the only focus is how to conduce the information function. Questions about taxation are not considered in those countries (Achleitner, 2000). In contrary, in nations as France and Germany, tax and Accounting Systems are ruled equal (Nobes and Parker, 2000). There is the principle of decisiveness in continental European countries. This means that the profit of the balance sheet is at the same time the foundation to snap income taxes (Achleitner, 2000). In Tanzania income tax act is in dis agreement with some accounting procedures like computation of depreciation, Bad debts and therefore disagree on how accountant compute organization profit and therefore in Tanzania should prepare to set of financial statement one for tax purposes and the other for other users of accounting information. Cultural differences result in objectives for accounting systems differing from country to country for example Islamic laws does not recognize the use of interest rate. The lack of strong accountancy bodies, many countries do not have strong independent accountancy or business bodies which would press for better standards and greater harmonization. Unique circumstances, some countries may be experiencing unusual circumstances which affect all aspects of everyday life an d impinge on the ability of companies to produce proper reports, for example hyperinflation, civil war, currency restriction. Nationalism is demonstrated in an unwillingness to accept another country’s standard. The Financial Accounting Standards Board (FASB) in the U. S. is responsible for setting accounting standards based primarily on â€Å"Federal securities laws and state CPA licensing laws. † All countries have specific securities laws, tax laws and banking and financial regulations that dictate accounting principles. Furthermore, in the United States, there are individual state laws that govern business, banking and insurance activities. Adopting international accounting standards would not only conflict with U. S. tatute law, but also constitutional law associated with â€Å"states’ rights. † Stable Platform, Beginning in 2005 , all 7,000 EU publicly traded companies are required to apply IFRS in the preparation of their consolidated financial statements. This represents yet another challenge as preparers of financial statements from Latvia to Portugal and from Poland to Sweden grapple with unfamiliar requirements. In preparation for this sweeping change, the IASB completed its â€Å"stable platform† of standards in March 2004. New and revised standards included five new IFRSs and 17 amended IASs, resulting from the IASB’s Improvements Project and Phase I of its Business Combinations Project. Some of the more significant revisions to IFRS that resulted from these projects include: * The LIFO method for costing inventories is no longer allowed; *   The concepts of â€Å"fundamental error† and â€Å"extraordinary items† are eliminated; *   Trading securities are now included in a larger defined category of financial instruments â€Å"at fair value through profit or loss† and entities may designate any financial asset or liability into this category (commonly referred to as â€Å"the fair value option†); *   Fair value hedge accounting may now be used more readily for a portfolio hedge of interest rate risk; *   Guidelines for share-based payments have been added;   The pooling-of-interests method for business combinations is no longer allowed; *   Goodwill is no longer amortized, and negative goodwill is not recorded in a business combination World wide acceptance, National accounting standards are highly politicized and there is ofte n a natural tendency to place the interests of the national economy ahead of those of the global economy. Private sector businesses and professional accounting bodies also have a vested interest in accounting practices and financial reporting. Pressure from these groups to change or reject certain standards can carry a lot of weight with political decision makers. Adopting international financial standards is met with additional challenges in developing countries. They often lack the resources and infrastructure to adapt national legal and legislative frameworks in which to house the standards, making proper implementation difficult. Training and Retraining, When a country decides to harmonize with the international standards, its companies, accountants and auditors need to be retrained in the new standards and reporting procedures for financial statements. College and university programs in this field also have to undergo significant changes in order to educate new people entering the profession. Before any of this can happen, trainers and professors will require training so they can instruct professionals and students. This will require the development of new learning materials and curricula, new examinations for professional licensing and new accounting software and reporting systems. To further complicate matters, the adoption of harmonized standards has to be phased in, so for a number of years, two different systems are in operation. Such a omplex transition requires a lot of safety mechanisms to ensure it achieves uniform results. To sum up with, Harmonization of financial statement is very crucial for acc ounting profession and also for the global business growth especially for multinational companies which will now find easily in preparation of parent and subsidiary financial statement since have to be prepared according to IFRS. IFRS IS very important to developing countries like Tanzania such as increasing confidence of investors, reduce cost of doing business, facilitate smooth operation of international groupings like EAC and the countries accountant become competitive worldwide. REFERENCES WORD LENGTH: 3517 words Arbnor, I. Bjerke, B. (1997): Methodology for Creating Business Knowledge, Sage Publications, Thousands Oaks, 2nd edition. Ghauri, P. ; Gronhaug, K. (2002): Research Methods in Business Studies, Prentice Hall, London. Choi, F. ; Frost C. ; Gary, K. (2002): International Accounting, Prentice Hall, New Jersey, 4th edition. Choi, F. ; Mueller, G. (1992): International Accounting, Prentice Hall, New Jersey, 2nd edition. Epstein, B. ; Mirza, A. (2001): IAS, Interpretation a nd Application, John Wiley ; Sons, New York. Ghauri P. ; Gronhaug, K. ; Kristianslund, I. (1995): Research Methods in Business Studies: A practical guide, Prentice Hall, Bodmin. Gummesson, E. 2000): Qualitative Methods in Management Research, Sage Publications, Inc, Thousand Oaks, 2nd edition. Helgesson, T. (1996): Culture in International Business: an Introduction, Academia Adacta, Lund. Hill, C. (1999): Competing in the Global Marketplace; Irwin McGraw Hill, Boston, 3rd edition. Hofstede, G. (1991): Cultures and Organizations: Software of the Mind, McGraw-Hill Book Company, New York. Howard, K. ; Sharp, J. (1983): The Management of a Student Research Project, Gower Publishing Company Ltd. , Aldershot. Johansson, L. (2000): Introduktion till Vetenskapsteorin, AIT Falun AB, Stockholm. Kam, V. (1990): Accounting Theory, John Willey and Sons, New York, 2nd edition. 70 Kleekamper, H. ; Kuhlewind, M. ; Alvarez, M. 2002): Grundlagen, Ziele, Organisation, Entwicklung und Bedeutung des IAS B, in: Rechnungslegung nach International Accounting Standards (IAS), editedy by Baetge, D. ; Kleekamper, H. ; Wollmert, P. ; Kirsch H. (2002), Schafer-Poeschel, Stuttgart, 2nd edition. Naciri, A. ; Hoarau C. (2001): A comparative analysis of american and french financial Reporting philosophies: the case for international Accounting Standards, in: Advances in International Accounting, edited by Sale, J; Salter, S; Sharp, D. (2001), Elsevier Sience Ltd, Oxford. Nobes, C. ; Parker, R. (2000): Comparative International Accounting, Financial Times – Prentice Hall, Hartlow. Nobes, C. 1999): Towards a General Model of the Reasons for International Differences in Financial Reporting, in: International Accounting and Comparative Financial Reporting, edited by Nobes, C. (1998), Edward Elgar Publishing Limited, Cheltenham. Nobes, C; Mueller, G; Gernon, H; Meek, G. (1997): Accounting an International Perspective, Richard D. Irwin, Inc; Chicago, 4th edition. Nobes, C. (1994): Accounting Harmonisation in Europe: Process, progress and prospects, FT Business Information Ltd, London. North, D. (1990): Institutions, Institutional Change and Economic Performance, Cambridge University Press: Cambridge. Miles, M. ; Huberman, A. (1994): Qualitative Data Analysis – An expanded source book, Sage Publications, Inc, Thousands Oaks, 2nd edition. Mueller, G. 1997): Harmonization Efforts in the European Union, in: International Accounting and Finance Handbook, edited by Choi, F. (1997), Wiley and Sons, New York, 7th edition. Mueller, G. ; Gernon, H. ; Meek, G. (1991): Accounting – an International Perspective; Richard D. Irwin, Inc; Homewood, 2nd edition. Radebaugh, L. ; Daniels, J. (2001): International Business, Environment and Operations, Prentice Hall, London, 9th edition. Radebaugh L. ; Gray S. (1997): International Accounting and multinational enterprises, John Wiley and Sons, New York, 4th edition. Remenyi, D. ; Williams, B. ;Money A. ; Swartz E. (1998): Doing Research in Business and Management: An Introduction to Process and Method, SAGE Publications, London. 71 Riahi-Belkaoui, A. 2000): Accounting Theory, Thomson Learning – Business Press, Padstow, Cornwall, 4th edition. Roberts, C. ; Weetman, P. ; Gordon P. (1998): International Financial Accounting – a comparative approach, Financial Times Pitman Publishing, London. Samuels, J. ; Piper, A. (1985): International Accounting: A survery, Croom Helm, London. Wolk, H. ; Tearney, M. ; Dodd, J. (2001): A Conceptual and intestinal Approach: Accounting Theory, South-Western College Publishing, 5th edition. Wollmert, P. ; Achleitner A. (2002): Konzeption der IAS: Rechnungslegung, in: Rechnungslegung nach International Accounting Standards (IAS), edited by Baetge, D. ; Kleekamper, H. ; Wollmert, P. ; Kirsch, H. (2002):, Schafer-Poeschel, , Stuttgart, 2nd edition. Challenges of Harmonization of Accounting System Accounting Standards in other words can be stated as rules which govern the preparation of financial statements. They are the generally accepted accounting principles (GAAP). Where by accounting practices are the actual used practices by accountants. They are influenced by Accounting Standards, which govern the preparation of financial reports. Harmonization of accounting standards† can be defined as the continuous process of ensuring that the Generally Accepted Accounting Principles (GAAP) are formulated, aligned and updated to international best practices (GAAPs in other countries) with suitable modifications and fine tuning considering the domestic conditions. Harmonization is the process of increasing compatibility of accounting practices by setting bounds on their degree of variation. Harmonization can be defined as â€Å"the process of bringing international Accounting Standards into some sort of agreement so that the financial statements from different countries are prepared according to a common set of principles of measurement and disclosure† (Haskins et al. 1996:29). According to Wolk et al. described harmonization of Accounting Standards as â€Å"the co-ordination or similarity among the various sets of national Accounting Standards and methods and formats of financial reporting†. (Kleekamper et al. , 2002) Kleekamperet al. xplain, that the aim of the international harmonization process of Accounting Standards is to reduce or overcome differences world-wide, in order to reach a better international Comparability of financial statements. International accounting harmonization can be defined as â€Å"the process of bringing international Accounting Standards into some sort of agreement so that the financial statements from different countries ar e prepared according to a common set of principles of measurement and disclosure† (Haskins et al. 1996:29). This harmonization is needed due to the globalization of businesses and services and increase in cross-border investments and borrowings and academicians, regulators and governments have been constantly striving to harmonize the local/domestic Accounting Standards(AS), also referred to as Generally Accepted Accounting Principles (GAAP), with the International Accounting Standards (IAS) issued by the UK based International Accounting Standards Board (IASB) (formerly the International Accounting Standards Committee-IASC). The IASB has been trying to harmonize international accounting principles since 1973. Further, the IASB and the International Organization of Securities Commissions (IOSCO) have been jointly working on harmonization since July 1995, and in May 2000 the IOSCO finished its review of the IAS and recommended usage of certain IAS, supplemented with reconciliation, disclosure and interpretations. Some benefits of harmonization of accounting practices is as follows * It ensures reliable and high quality financial reporting and disclosures. In certain cases, it can prove to be crucial to the economic and financial development of a country * It enables a systematic review and evaluation of the performance of a multinational company having subsidiaries and associates in various countries wherein each country has its own set of GAAP * It makes the comparison of the performance of a company against its domestic and international peers easier and more meaningful * It is a precursor for accessing international capital markets which can, in turn, reduce the capital cost and consequently, improve the performance of a company * Multinational companies, the multinational companies benefit from closer harmonization for the following reasons a) Access to international finance is easier, the international financial markets understand the financial information presented to them more easily. If the information is provided on a consistent basis between companies irrespective of their country of origin. b) Improved management control, in a business operating in several countries management control is improved. Internal financial information is more easily prepared on consistent basis if externally required financial information is required on a uniform basis. c) Consolidation of financial statement is easier ) A reduction of auditing cost due to harmonized accounting practices and standards. e) A transfer of accounting staff across national borders would be easier f) It would be easier to comply with reporting requirements of overseas stock exchanges. g) Appraisals of foreign entities for take over and mergers would be more straightforward. * International economic groupings, international groupings like EU (European Union) could work more effectively if there were international harmonization of accounting policies. Part of the function of international groupings is go make cross-border trade easier. Similar to accounting regulation would help this process. Government of developing countries would save time and money if they would adopt international standards and, if these were used internally, governments of developing countries could attempt to control the activities of foreign multinational companies in their own country. These companies could not hide behind foreign accounting practices which are difficult to understand. * Tax authorities, it will be easier to calculate the tax liability of investors, including multinationals who receive income from overseas sources. * Large accounting and auditing firms would benefit as accounting and auditing would be much easier if similar accounting practices existed throughout the world. Despite the importance of harmonizing accounting standards, there still challenges facing harmonization of accounting standards between the member countries using IFRS (international financial reporting standard) and also between United States using US GAAP. These challenges are brought about different tax laws, different culture, different legal requirement, nationalism and different needs of financial statements. Speaking of harmonization we should put in consideration of International accounting standard board (IASB) based in UK and Financial accounting standard board (FASB) based in US. The  International Accounting Standards Board  (IASB) is the independent,  accounting standard-setting body of the  IFRS Foundation. The IASB was founded on April 1, 2001 as the successor to the  International Accounting Standards Committee  (IASC). It is responsible for developing  International Financial Reporting Standards  (the new name for  International Accounting Standards  issued after 2001), and promoting the use and application of these standards. The  Financial Accounting Standards Board  (FASB) is a private,  not-for-profit organization  whose primary purpose is to develop generally accepted accounting principles  (GAAP) within the  United States  in the public’s interest. The  Securities and Exchange Commission  (SEC) designated the FASB as the organization responsible for setting accounting standards for public companies in the U. S. It was created in 1973, replacing the  Committee on Accounting Procedure  (CAP) and the  Accounting Principles Board  (APB) of the  American Institute of Certified Public Accountants  (AICPA). The FASB’s mission is â€Å"to establish and improve standards of financial accounting and reporting for the guidance and education of the public, including issuers, auditors, and users of financial information. † To achieve this, FASB has five goals. * Improve the usefulness of financial reporting by focusing on the primary characteristics of relevance and reliability, and on the qualities of comparability and consistency. * Keep standards current to reflect changes in methods of doing business and in the economy. Consider promptly any significant areas of deficiency in financial reporting that might be improved through standard setting. * Promote  international convergence of accounting standards  concurrent with improving the quality of financial reporting. * Im prove common understanding of the nature and purposes of information in financial reports. The two boards have been making efforts to harmonize the accounting principles, as of September 2011, there was a push to harmonize, or integrate, the accounting standards of the United States, which operates under Generally Accepted Accounting Principles (GAAP), with International Accounting Standards (IAS). The rationale is that it would level the playing field for global businesses by providing regulators, auditors and decision-makers (investors) uniform information based on the same accounting methodologies. Supporters believe that this would improve accountability, reduce international transactional and exchange rate risks and improve information transfer to enhance economic policy decision-making. The difference between IAS and US GAAP is that the former is more principle based and the later is rule based. The following are Challenges to harmonization of accounting systems. Licensing and Enforcement, Individual accountants, CPAs and tax lawyers worldwide would need to comply with and obtain licensing through an internationally accepted rules-making body. If he international body lacks enforcement authority, there is no prosecutorial authority for breaking international laws. However, if the international body does have prosecutorial authority over a U. S. citizen, there would arise jurisdictional and constitutional issues regarding the rights of an international body’s rights to prosecute an American under international law. Finally, issues arise from the perspective of U. S. -only based businesses regarding forced compliance IASB standards are principles-based. Thus the countries that have rules-based standards are expected to experience considerable difficulty in harmonization of their standards with IFRS. There are challenges that IASB and nations adopting IFRS need to address in the coming days. One big challenge for countries adopting IFRS is the shortage of manpower and more particularly, IFRS-trained manpower. For case in point, with just six months to go before China’s listed companies adopt IFRS, demand for accountants is rising and could run into millions in the coming years, if the new standards are rolled out for all of the country’s companies and not just the listed ones. Accountants say that the challenge for China, as it scrambles to meet the accounting shift deadline, will lie in getting its over-1,100 listed companies to establish the appropriate financial reporting systems and in training enough qualified accountants by January. The risk is that some of these companies may fail to make the transition on time. Estimates reveal that China has a shortfall of 300,000 qualified accountants and is likely to require a further three million over the coming years to keep pace with its current rate of economic growth Difference purpose of financial reporting, in some countries the purpose is solely for tax assessment, while others it is for investor decision making, Different legal systems, these prevent the development of certain accounting practices and restrict options available. The Accounting world can be divided into â€Å"those countries which have a ‘legalistic’ orientation toward accounting and those with a ‘non legalistic’ orientation† (Nobes et al. , 1997:8). The non-legalistic approach can be found in countries, which use common law. In Common law countries, Accounting does not depend upon law. Accountants (professional organizations) arrange accounting rules. Hence, it is the private sector, which determines Accounting and not the law (Choi et al. , 200 2). The task of the legal system is to give an answer to a specific case rather than to formulate general rules for the future (Choi et al. 2002). The legalistic approach can be found in countries, which use the so called code (or codified) law. In contrary to the common law, the codified law system needs to develop rules in detail for the Accounting and financial reporting (Nobes, 1994). This means that â€Å"Accounting rules are incorporated into national law and tend to be highly prescriptive and procedural† (Choi et al. , 2002:43). In these countries the role of law is to describe behavior, which isconsidered to be acceptable in the society (Choi et al. , 2002). Different user groups, countries have different ideas about who the relevant user groups and their respective importance. In USA investor and credit groups are given prominence, while in Europe employees enjoy a higher profile. Provider of finance, there three main sources for external capital are shareholders, banks and government (Hill, 1999). It varies from country to country, which of these three provides most of the financial capital to companies. In countries like Germany and Italy banks provide companies with capital. In countries like England and the United States shareholders provide companies with capital. The government is the provider of capital in countries like France and Sweden. (Hill,1999) This diversity of capital providers means that Accounting Practices differ in order to satisfy needs of capital providers. In the case of shareholder ownership, (e. g. in the U. K. and the U. S. ), information disclosure will be more important than in countries, where capital is raised from banks or governments. This is explained by the fact that in the latter countries information will be transmitted more directly. (Radebaugh and Gray, 1997) It is impossible for a company to inform each shareholder with its specific information needs, because they are a big and unorganized group. Therefore financial statements in the US and UK are â€Å"oriented toward providing individual investors with the information they need to make decisions about purchasing or selling corporate stocks and bonds† (Hill, 1999:593). Tax laws, the key question here is to ask, how much taxation regulations determine Accounting measurements. In countries like the U. S. , U. K. and Netherlands there is no interplay between tax and Accounting law. When Accounting Standards are developed, the only focus is how to conduce the information function. Questions about taxation are not considered in those countries (Achleitner, 2000). In contrary, in nations as France and Germany, tax and Accounting Systems are ruled equal (Nobes and Parker, 2000). There is the principle of decisiveness in continental European countries. This means that the profit of the balance sheet is at the same time the foundation to snap income taxes (Achleitner, 2000). In Tanzania income tax act is in dis agreement with some accounting procedures like computation of depreciation, Bad debts and therefore disagree on how accountant compute organization profit and therefore in Tanzania should prepare to set of financial statement one for tax purposes and the other for other users of accounting information. Cultural differences result in objectives for accounting systems differing from country to country for example Islamic laws does not recognize the use of interest rate. The lack of strong accountancy bodies, many countries do not have strong independent accountancy or business bodies which would press for better standards and greater harmonization. Unique circumstances, some countries may be experiencing unusual circumstances which affect all aspects of everyday life an d impinge on the ability of companies to produce proper reports, for example hyperinflation, civil war, currency restriction. Nationalism is demonstrated in an unwillingness to accept another country’s standard. The Financial Accounting Standards Board (FASB) in the U. S. is responsible for setting accounting standards based primarily on â€Å"Federal securities laws and state CPA licensing laws. † All countries have specific securities laws, tax laws and banking and financial regulations that dictate accounting principles. Furthermore, in the United States, there are individual state laws that govern business, banking and insurance activities. Adopting international accounting standards would not only conflict with U. S. tatute law, but also constitutional law associated with â€Å"states’ rights. † Stable Platform, Beginning in 2005 , all 7,000 EU publicly traded companies are required to apply IFRS in the preparation of their consolidated financial statements. This represents yet another challenge as preparers of financial statements from Latvia to Portugal and from Poland to Sweden grapple with unfamiliar requirements. In preparation for this sweeping change, the IASB completed its â€Å"stable platform† of standards in March 2004. New and revised standards included five new IFRSs and 17 amended IASs, resulting from the IASB’s Improvements Project and Phase I of its Business Combinations Project. Some of the more significant revisions to IFRS that resulted from these projects include: * The LIFO method for costing inventories is no longer allowed; *   The concepts of â€Å"fundamental error† and â€Å"extraordinary items† are eliminated; *   Trading securities are now included in a larger defined category of financial instruments â€Å"at fair value through profit or loss† and entities may designate any financial asset or liability into this category (commonly referred to as â€Å"the fair value option†); *   Fair value hedge accounting may now be used more readily for a portfolio hedge of interest rate risk; *   Guidelines for share-based payments have been added;   The pooling-of-interests method for business combinations is no longer allowed; *   Goodwill is no longer amortized, and negative goodwill is not recorded in a business combination World wide acceptance, National accounting standards are highly politicized and there is ofte n a natural tendency to place the interests of the national economy ahead of those of the global economy. Private sector businesses and professional accounting bodies also have a vested interest in accounting practices and financial reporting. Pressure from these groups to change or reject certain standards can carry a lot of weight with political decision makers. Adopting international financial standards is met with additional challenges in developing countries. They often lack the resources and infrastructure to adapt national legal and legislative frameworks in which to house the standards, making proper implementation difficult. Training and Retraining, When a country decides to harmonize with the international standards, its companies, accountants and auditors need to be retrained in the new standards and reporting procedures for financial statements. College and university programs in this field also have to undergo significant changes in order to educate new people entering the profession. Before any of this can happen, trainers and professors will require training so they can instruct professionals and students. This will require the development of new learning materials and curricula, new examinations for professional licensing and new accounting software and reporting systems. To further complicate matters, the adoption of harmonized standards has to be phased in, so for a number of years, two different systems are in operation. Such a omplex transition requires a lot of safety mechanisms to ensure it achieves uniform results. To sum up with, Harmonization of financial statement is very crucial for acc ounting profession and also for the global business growth especially for multinational companies which will now find easily in preparation of parent and subsidiary financial statement since have to be prepared according to IFRS. IFRS IS very important to developing countries like Tanzania such as increasing confidence of investors, reduce cost of doing business, facilitate smooth operation of international groupings like EAC and the countries accountant become competitive worldwide. REFERENCES WORD LENGTH: 3517 words Arbnor, I. Bjerke, B. (1997): Methodology for Creating Business Knowledge, Sage Publications, Thousands Oaks, 2nd edition. Ghauri, P. ; Gronhaug, K. (2002): Research Methods in Business Studies, Prentice Hall, London. Choi, F. ; Frost C. ; Gary, K. (2002): International Accounting, Prentice Hall, New Jersey, 4th edition. Choi, F. ; Mueller, G. (1992): International Accounting, Prentice Hall, New Jersey, 2nd edition. Epstein, B. ; Mirza, A. (2001): IAS, Interpretation a nd Application, John Wiley ; Sons, New York. Ghauri P. ; Gronhaug, K. ; Kristianslund, I. (1995): Research Methods in Business Studies: A practical guide, Prentice Hall, Bodmin. Gummesson, E. 2000): Qualitative Methods in Management Research, Sage Publications, Inc, Thousand Oaks, 2nd edition. Helgesson, T. (1996): Culture in International Business: an Introduction, Academia Adacta, Lund. Hill, C. (1999): Competing in the Global Marketplace; Irwin McGraw Hill, Boston, 3rd edition. Hofstede, G. (1991): Cultures and Organizations: Software of the Mind, McGraw-Hill Book Company, New York. Howard, K. ; Sharp, J. (1983): The Management of a Student Research Project, Gower Publishing Company Ltd. , Aldershot. Johansson, L. (2000): Introduktion till Vetenskapsteorin, AIT Falun AB, Stockholm. Kam, V. (1990): Accounting Theory, John Willey and Sons, New York, 2nd edition. 70 Kleekamper, H. ; Kuhlewind, M. ; Alvarez, M. 2002): Grundlagen, Ziele, Organisation, Entwicklung und Bedeutung des IAS B, in: Rechnungslegung nach International Accounting Standards (IAS), editedy by Baetge, D. ; Kleekamper, H. ; Wollmert, P. ; Kirsch H. 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