The White Men - 1650 Words

It was the year of 1801, when my grandfather, Shalem and grandmother, Boshika were kidnapped from Africa. Coming to awful America was the scariest, heartbreaking time of their lives. As the white men took them away from their home and culture, they brought to America both an education and their faith in God and Jesus Christ. The White men checked the health of the Negroes and grouped them according to their health and sex. Boshika was pregnant with my mom Ablimim. Shalem and Boshika named my mother when she was first conceived. Boshika was put in the group of female sex that had a baby that was conceived past 20 weeks. Shalem was put in a group of male sex that was completely healthy. The white men were shouting commands and telling people where to go. Shalem and Boshika were scared to death. Boshika watched in tears as her beloved husband got chained at the ankles and wrist. Shalem entered a slave ship, turned around towards Boshika, he brought two fingers to his heart and tapped t wice. Boshika returned the same hand gesture. As they both knew that it meant â€Å"I will love you forever and ever my beloved spouse, for I will never leave your heart.† Shalem and Boshika were put onto two different ships. While the long journey over the Atlantic, Shalem and Boshika grew weak and sick. The conditions on the ship were mortifying, for the Negroes were fed awful, non-nutritious food, there was little room to move, and people were sitting in puke, urine, and feces. On the 4th month ofShow MoreRelatedOf Mice And Men Are White911 Words   |  4 Pages For the most part, the characters in Of Mice and Men are white males, with two very important exceptions: Curleys wife, who is central to the stores, and the marginalized, â€Å"stable buck† who is referred to only as Crooks.236 His presence in the novel adds a considerable amount of thematic power. Chapter 4 is entirely framed around him. Yet this character presents something of a challenge for African-Am erican readers, especially for the younger generation. Not just a literary question, but ratherRead MoreThe Inequality Of Black Men And White Men Essay2094 Words   |  9 Pages Through each hardship that Black men encounter throughout the years and today, many are resisting from mass incarceration and abuse through education. There are Black men in prison who are not educated and cannot be educated while in prison because of their system. 23 hours are dedicated to being inside of a prison cell and one hour is dedicated to them being outside. 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The Red Wheelbarrow Analysis Free Essays

The Red Wheelbarrow by William Carlos Williams so much depends upon a red wheel barrow glazed with rain water beside the white chickens. The Red Wheelbarrow Summary Our speaker reflects on how important a certain red wheelbarrow is. This wheelbarrow is wet from a recent rain, and there happen to be white chickens hanging out with the wheelbarrow. We will write a custom essay sample on The Red Wheelbarrow Analysis or any similar topic only for you Order Now The End. The Red Wheelbarrow Summary Line 1 so much depends * Our speaker doesn’t say â€Å"much depends† or â€Å"things depend† or â€Å"I depend,† he says â€Å"so much depends. † That â€Å"so† makes us feel the gravity of the situation. It’s as though our speaker really wants and needs to drive the point home. The verb â€Å"depends† is a strong one too, and one that suggest a that whatever is being depended upon is a pretty big deal. Line 2 upon * â€Å"Upon† – what a pretty preposition. And an important one too. So important, in fact, that it gets its very own line. * Visually (on the page) the first line of the poem (which is way longer than this line) actually looks like it’s resting upon the â€Å"upon† of line two. The first line  depends  upon this second line. Hehe. Line 3 a red wheel * A brand new couplet. We’re dying to know what â€Å"so much† depends upon – d rum roll, please. So much depends upon â€Å"a red wheel. † * A red wheel? We haven’t seen too many red wheels in our days. * The use of the word â€Å"red† really gets our imaginations going, for some reason. We hear the word â€Å"red† all the time, but for some reason, this color really sticks out in this poem. Why do you think that is? Line 4 barrow * Oh! It’s a red â€Å"wheelbarrow,† not a red wheel. Our speaker just chose to split the word â€Å"wheel† and â€Å"barrow† up and didn’t put a dash between them. * By splitting up the two pieces of this word, our speaker makes us think about the fact that a wheelbarrow is composed of two distinct parts: the wheel and the barrow (the part you load stuff into). In some ways, we feel like this couplet looks like a wheelbarrow. * OK, now that we’ve figured out what â€Å"so much† depends upon, we’re dying to know what kinds of things depend upon a red wheelbarrow. Um, dirt could depend upon a wheelbarrow. Six-year-olds who like to be pushed around in wheelbarrows could depend upon a wheelbarrow. A person who likes to do heavy gardening could depend upon a wheelbarrow. * What else could depend upon a wheelbarrow? It might help to do some research on wheelbarrows. Apparently, they’ve been around for almost 2,500 years and were invented in Ancient Greece. Why is it important that this particular wheelbarrow is â€Å"red†? The redness factor seems to play a huge part in just how cool this wheelbarrow is. Line 5 glazed with rain * A new couplet! * The word â€Å"glazed† makes us think of a shiny, glossy, glassy surface. Our wheelbarrow is sparkly from the rain. * Who left this VIP wheelbarrow out in the ra in? Talk about neglect. If we owned a red wheelbarrow upon which much depended, we would take better care of it. * But the idea that it is â€Å"glazed with rain† makes us think that it looks pretty snappy. Line 6 water Again, we have a one-word line, making it seem like the first line of this couplet (line 5)  depends  upon this section line. * Again, our speaker decides to split up the word â€Å"rainwater† into its equal parts: â€Å"rain† and â€Å"water. † Why would he do this? Perhaps to remind us that rain is composed of water? Line 7 beside the white * A new couplet! Here, we’re introduced to yet another snappy preposition: â€Å"beside. † * We’re given some more information about where our red wheelbarrow is and about the things around it. Apparently, our red wheelbarrow is standing beside something white. Talk about one colorful poem. We see the color â€Å"white† all the time in our daily lives, but there’ s something special about this â€Å"white,† just as there is something special about the wheelbarrow’s â€Å"red. † These colors are sticking out in our minds. Line 8 chickens * The wheelbarrow is not alone! Thank heavens. There are chickens to hang out with. * We think it is interesting that the speaker refers to these chickens as â€Å"the white chickens† and not as â€Å"some white chickens† or â€Å"the chickens. † He wants to describe them very carefully and very precisely. These are some special chickens. Again, the second line of this couplet looks (visually) as though it were holding up or supporting the first line, emphasizing the idea that so much depends upon the wheelbarrow. * Are these chickens part of the â€Å"so much† that depends upon the red wheelbarrow? What kind of relationship do you think these chickens have with said wheelbarrow? In a Station of the Metro|   | by  Ezra Pound| | The apparition of these faces in the crowd;Petals on a wet, black bough. | | | | | In a Station of the Metro Summary A man sees a bunch of faces in the subway and thinks they look like flowers on a tree branch. In a Station of the Metro† Summary Line 1 The apparition of these faces in the crowd; * The poet is watching faces appear in a crowded metro (subway) station. * You wouldn’t know it only from reading the poem, but we’re in Paris, which means that everyone looks really nice. * The poet is trying to get us to see things from his perspective, and the word â€Å"apparition† suggests that the faces are becoming visible to him very suddenly and probably disappearing just as fast. They almost look like ghosts. If you’ve ever been in a crowded subway, then you’re probably familiar with this phenomenon. By calling them â€Å"these faces,† he puts us right there in the metro station, as if he were pointing his finger and saying, â€Å"Look! † * The station mus t be pretty full, because there is a â€Å"crowd. † Line 2 Petals on a wet, black bough. * Although he doesn’t say so, the words â€Å"looks like† are implicit at the start of this line. The faces in the crowd â€Å"look like† flower petals on a â€Å"wet, black bough. † * A â€Å"bough† is a big tree branch, and the word, in case you’re wondering, is pronounced â€Å"bow,† as in â€Å"take a bow. † * When is a tree branch wet and black? Probably at night, after the rain. A Paris subway, on the other hand, is always wet and black. * Now, we’re going out on a limb here (pun! ), but he may be seeing the faces reflected in a puddle over black asphalt. Or it could just be a more general sense of wetness. At any rate, the faces in the subway are being compared to flowers on a tree branch. * Another fact to keep in mind is that Japan is famous for its beautiful flowering trees, and considering that this poem is written in Japanese  haiku  style . . . well, heck, he might just be thinking of a Japanese tree. Helen BY  H. D. All Greece hates the still eyes in the white face, the lustre as of olives where she stands, and the white hands. All Greece reviles the wan face when she smiles, hating it deeper still when it grows wan and white, remembering past enchantments and past ills. Greece sees unmoved, God’s daughter, born of love, the beauty of cool feet and slenderest knees, could love indeed the maid, only if she were laid, white ash amid funereal cypresses. Summary: The narrator praises  Helen  for her beauty, which he compares to a ship bringing a â€Å"weary, wayworn wanderer† to his home. Her classic beauty has reminded him of ancient times, and he watches her stand like a statue while holding a stone lamp. Analysis: In â€Å"To Helen,† first published in 1831 and revised in later years, Poe displays an early interest in the theme of female beauty to which his later works often return. He wrote this poem in honor of Jane Stith Stanard, the mother of his childhood friend Rob, although he later wrote a different, longer poem of the same name to Sarah Helen Whitman. Jane Stanard had recently died, and, through his writing, Poe sought to thank her for acting as a second mother to him. The Helen of the 1831 poem embodies a classic beauty and poise, and by using Jane Stanard as the inspiration, Poe celebrated the latter woman as one of his earliest loves. Although Poe never explained why he changed Jane Stanard’s name to Helen in the poem, one possible interpretation is that he intended to connect her to the famed Helen of Troy, who sparked the Trojan War of Homer’s  Iliad  because of her beauty. The remainder of the poem shows a definite classical influence, with Poe’s elevated diction and his direct references to â€Å"the glory that was Greece† and â€Å"the grandeur that was Rome. He also praises Helen’s beauty by describing her â€Å"hyacinth hair† and â€Å"classic face,† details that are associated with ancient standards of the female ideal. If Poe indeed intended for the name â€Å"Helen† to refer to Helen of Troy, then he has given his character high praise indeed. Along with the ambiguity of Hele n’s name, the identity of the narrator is also in question, as he does not have a name or much of a physical presence. He refers to himself as the alliterative â€Å"weary, wayworn wanderer† who has returned home, drawn to Helen’s alluring and comforting hearth. Poe may have intended the narrator to be a direct reflection of himself, who as a boy felt more welcome in Jane Stanard’s house than in other environments. At the same time, he may have sought to depict the narrator as an archetypal man, who like all other men found a nurturing source in a woman’s home. Otherwise, the narrator might be akin to a victorious Greek warrior who, like Homer’s Odysseus, has returned from some struggle overseas. The role of the female in â€Å"To Helen† is multifaceted. In one sense, Helen guards the home hearth in the traditional domestic role of caregiver while displaying a faithful attachment that recalls the idealized love of  Annabel Lee  in Poe’s eponymous 1849 poem. Simultaneously, Helen is the protagonist’s guide and inspiration who brings him back from the lonely seas, and her depiction as â€Å"statue-like† with an â€Å"agate lamp† characterizes her as steadfast and dependable. Finally, there are mentions of Naiads, or ancient Greek water nymphs, and Psyche, the mythological woman who represents the soul and who marries Eros, the god of love. These twin allusions emphasize the concordance between Helen’s outer and inner beauty. As is typical with many of Poe’s poems, the rhythm and rhyme scheme of â€Å"To Helen† is irregular but musical in sound. The poem consists of three stanzas of five lines each, where the end rhyme of the first stanza is ABABB, that of the second is ABABA, and that of the third is ABBAB. Poe uses soothing, positive words and rhythms to create a fitting tone and atmosphere for the poem. His concluding image is that of light, with a â€Å"brilliant window niche† and the agate lamp suggesting the glowing of the â€Å"Holy Land,† for which Helen is the beacon. How to cite The Red Wheelbarrow Analysis, Essay examples

Social Media in Business Communication-Free-Samples for Students

Question: Discuss about the Social Media and its uses in the Business Communication. Answer: Introduction The name of the resource in order to communicate in the period of 21st century is the utilization of the Social media. It must act as a platform to bind up the relations with the employers managers and other business workers (Tuten, TL Solomon, 2014). The social media is the vibrant form of communication source which must be positively used to bring success to the better cooperation and meeting the objectives of the company as a whole. Through the mode of representing a company, rules and regulations are needed to be followed properly. The social media in the work place also lead to the treating the members properly and setting out guidelines which the members must follow while using the social media in the offices. Types of social media The Social media includes Facebook, Skype, snapchat, instagram, are the important resources of the social media which could be used to conduct business communication in this 21st century (Tuten, TL Solomon, 2014; Heymann, 2012). Brief summary Facebook is a wider public platform which can be utilized for chatting and discussing important aspects of the working environment with the employers of the organizations. The men and women of the age between 25 and 54 are quite vibrant in using the social media. The company must have a target whose users are generally under 24 years of age. There are facebook pages which the company can create in order to promote the name of the company and attract the customers to work in their company (Ramsaran, R.R. Fowdar, 2013) The employers in the work place as well use facebook networking in order to create a communication with the other employers by maintaining proper guidelines. For example for a travel agency company, the employers can be recruited through the promotional activities if it is a start - up company. Skype: Skype is an important social networking site for conducting communication for the project plans through video conferencing. The companies instead of following older mode of communication such as through telephones emails can follow video conferencing, which is another best way to interact with the other team leaders while they are working on a project and especially if the companys team members are allocated in the different timelines. Video conferencing would enable the team leader to prepare a communication framework in order to chat on the important topics with the other team members of the group (Adamovic, Potgieter, Mearns, 2012). Waging communication through video is a way of promoting a face to face conversation through an online mode. This is the reason video chat should be taken into account in the work place which can also be implemented well through the mode of discussion forums or messaging forums. Snapchat: The Company through the forum of snapchat creates videos, different contents, the new collections or organizes interviews with the other prominent figures which could also promote free opportunity of marketing and also acquire any loyal followings. Snapchat can be used for launching products or any kind of live events can be conducted. Snapchat promote codes and discounts (Silverman, 2014). The snapchat for a business also enhances rhe personality and brand voice through the creation of videos. Instagram: This social networking site can be used as a process of building brand. The companys objective is to create a tool based on marketing only, for that a strategic plan needs to be devised just to capitalize half of the billion users. Approximately 500 million users are using this particular app. With the latest change in the algorithm program, the users would not be able to observe the content in a chronological form, however through the algorithm proposed by Instagram (Jhonston, 2017). The five reliability test for each source for Facebook, skype, snapchat and instagram for the companies are done to make sure that these social networking sites are meeting the objectives Facebook Facebook is having more than 2 billion users world wide and it is considered as one of the best internet sites for doing business A custom facebook page design is also act as an excellent way in order to engage new visitors or followers. The business people can catch these new visitors and trying to make them engage in their business works (Smith, 2012). Like share and comment are also the best ways to attract the visitors by uploading the images of the company and through the option of sharing, the business would famous and would led to much exposures (Smith, 2012). Accessing information is another important reliable option where the pages could be updated with the interactive comment or creating a group in facebook would lead the employers to come together to discuss on the objectives of the company. The facebook page administrator can select a group of targeted audiences for a particular business on the basis of relationship status, gender, interests, languages, work and education. Advertising through facebook is an excellent way of targeting audiences (Smith, 2012). Skype It can be judged on the basis of the cheapest services of VoIP and it has the capacity to provide subscriptions within the minutes covering unlimited timeframe. Skype for Business allows the member to route the calls which is based on numerical and also working hours into any groups or queues (Adamovic, Potgieter, Mearns, 2012). Skype also offers a greater communication system with many formats including conferencing through videos, instant messaging Skype for Business can integrate for more than 250 people for any online meeting. The networking site also provides security and it can be incorporated in different applications of Microsoft office (Adamovic, Potgieter, Mearns, 2012). Snapchat Snapchat is regarded as the live video service which provides an easier way to get connected with each other (Silverman, 2014). The content of snapchat provides by the snapchat is honest and also trustworthy as it shows audiences the live visuals of the moment and make the audience feel to go through the moment. This enhances the importance of brans of the company. The contents that are shared on snapchat can be saved on phones and they can be further shared. Snapchat is a process to get connected with customers on personal levels. The using of the tool 16 handles in snapchat for the giveaways and contests to implement it as a marketing tool (Silverman, 2014; Anderson, 2015). Instagram Instagram makes easy to share the companys brands message which might attract visitors to the platforms. As it is a rare site for attracting audience for business, it means one can target a an audience that other social networking in the business is not targeting for the time being (Jhonston, 2017). To extend the business hands to the targeted customers one can post pictures and videos to show them the perfect value of the products. Instagram is expanding more, it is becoming a hub for the start-up business to post about their companys profile. In Instagram new communities can be build up to share the images and objectives with the audiences (Jhonston, 2017). Conclusion On a concluding note, it could be stated that the social media plays an important role in establishing communication among the workers of the business community and also the employers follow proper guidelines in order to recruit the new audiences in their organization. References Adamovic, D., Potgieter, A., Mearns, M. (2012). Knowledge sharing through social media: Investigating trends and technologies in a global marketing and advertising research company.South African Journal of Information Management,14(1), 1-7. Anderson, K.E.,( 2015). Getting acquainted with social networks and apps: Snapchat and the rise of ephemeral communication.Library Hi Tech News,32(10), pp.6-10. Heymann-Reder, D., (2012).Social Media Marketing. Addison-Wesley Verlag. Johnston, A. (2017). How to Create an Instagram Marketing Strategy.Sprout Social. Retrieved May 2nd. Ramsaran-Fowdar, R.R. Fowdar, S., (2013). The implications of Facebook marketing for organizations.Contemporary Management Research,9(1), p.73. Silverman, A. (2014). NFL teams adopt Snapchat as marketing tool with hope of reaching younger fans.Sports Business Daily. Smith, M. (2012).Facebook Marketing. Wiley. Tuten, T. L., Solomon, M. R. (2014).Social media marketing. Sag

The Final Steps Into The Ordinary Essay Example For Students

The Final Steps Into The Ordinary Essay marcus SnellEnglish 101 1:00-1:5011/6/00The Final Steps Into The Ordinary?Its hard sometimes to put your finger on the tipping point of tolerance. Its not usually the Thurgood Marshalls and the Sally Rides, the big headlines and the major stories. Its in the small incremental ways the world stops seeing differences as threatening?And its finally happening for gay men and lesbians. Theyre becoming ordinary.? In the September issue of Newsweek magazine Ann Quindlen wrote an article entitled The Right To Be Ordinary. In this article Quindlen addresses the issue of gays and lesbians becoming a part of every day life. The article states that even though there is still a lot of discrimination in our country; being gay or lesbian over the years has become more widely accepted. The author effectively argues this point by her use of anecdotes, her tone, and by ?. We will write a custom essay on The Final Steps Into The Ordinary specifically for you for only $16.38 $13.9/page Order now Quindlen successfully uses anecdotes to show readers how gay men and lesbians are becoming more commonplace. She builds her credibility by use actual anecdotes that have really occurred and have been reported in many newspapers. On incident that she reported was the Supreme Courts decision that the Boy Scouts had a right to keep out gay scoutmasters. This seems like a setback but it was actually a blessing in disguise. Even though the gay scoutmaster lost his trial, it was the Scouting officials that really took the beating. Men who had been Eagle Scouts for years began to send back their badges. The United Way would no longer support them and took away their funding. Cities and states soon prohibited the Boy Scouts from using public facilities. All this the Boy Scouts lost because of one little act of intolerance for a fellow human being. An additional example would be that during the summer in Vermont, nearly 500 gay and lesbian couples were united in civil unions. Even if these unions were only a ?second-class? type of marriage, it still meant something to the individuals. Unlike how many religious leaders have felt, nothing awful occurred because of these marriages ?The sky did not fall. The earth did not split in two. Happy families and happy friends watched happy people pledge their love.? Anna Quindlens tone made the editorial both successful and unsuccessful in relaying the point of her thesis. In writing her editorial, Quindlen used a somewhat humorous and aggravated tone. Her humorous tone was shown strongest when she was talking about Dr. Laura Schlessinger and about the Biblical text. To quote Quindlen about a letter written to Schlessinger, ? It thanks the conservative radio talk-show host, who has a loyal following of people who apparently were not yelled at enough as children and are trying to find someo ne to make up for it, for educating people regarding Gods law on homosexuality.? Quindlen also addressed a few questions that the Bible had raised in her mind. The Bible states that slaves may be bought from neighboring nations. She was confused because a friend had told her that this stood for Mexicans but not Canadians. Another passage tells her that she is morally obligated to put her neighbor to death because he works on the Sabbath day. Last of all, she talks of how her friend told her that eating shellfish is an abomination (again according to the Bible) but a lesser abomination that homosexuality. Quindlen disagrees with this statement, along with the ones before it, and would like some clarification. This humorous tone kept the editorial entertaining and gave a different perspective on how to view what the Bible has to say exactly. .u834bb10e108b5efc5ed0255b2b78b485 , .u834bb10e108b5efc5ed0255b2b78b485 .postImageUrl , .u834bb10e108b5efc5ed0255b2b78b485 .centered-text-area { min-height: 80px; position: relative; } .u834bb10e108b5efc5ed0255b2b78b485 , .u834bb10e108b5efc5ed0255b2b78b485:hover , .u834bb10e108b5efc5ed0255b2b78b485:visited , .u834bb10e108b5efc5ed0255b2b78b485:active { border:0!important; } .u834bb10e108b5efc5ed0255b2b78b485 .clearfix:after { content: ""; display: table; clear: both; } .u834bb10e108b5efc5ed0255b2b78b485 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u834bb10e108b5efc5ed0255b2b78b485:active , .u834bb10e108b5efc5ed0255b2b78b485:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u834bb10e108b5efc5ed0255b2b78b485 .centered-text-area { width: 100%; position: relative ; } .u834bb10e108b5efc5ed0255b2b78b485 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u834bb10e108b5efc5ed0255b2b78b485 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u834bb10e108b5efc5ed0255b2b78b485 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u834bb10e108b5efc5ed0255b2b78b485:hover .ctaButton { background-color: #34495E!important; } .u834bb10e108b5efc5ed0255b2b78b485 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u834bb10e108b5efc5ed0255b2b78b485 .u834bb10e108b5efc5ed0255b2b78b485-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u834bb10e108b5efc5ed0255b2b78b485:after { content: ""; display: block; clear: both; } READ: Recycling EssayA hint of aggravation could also be heard coming through to the reader. Sign of aggravation were ineffective in conveying her thesis. Anna Quindlens aggravation illustrated that even with all the progress the human race has made, with accepting differences; we still have a long way to go. Some of the strongest feelings of irritation are present near the end of the editorial. ?There are still too many gay bias murders, too, and too many committed by young men who feel threatened by the very notion of homosexuality. Thats one of the saddest things about the decision by the Boy Scouts, that they send a clear message to those who most need to learn tolerance tha t homophobia is acceptable, natural, even praiseworthy.? Little amounts of aggravation is expected when dealing with a subject as important as this. The statement Quindlen made had to be made so she could show that even though we have progressed; we still need to deal with others and ourselves individually. A THIRD POINT GOES HERE!!!!!!?It is almost tangible, the ways in which ordinary people who happen to be gay have become unremarkable.? Quindlen said this at the end of her editorial speaking of the guy who won ?Survivor? and how he was a gay man. He was only an ordinary man who made his way to the top by succeeding. It just so happened that he was gay, big deal. He was just another person wining a million dollars because of his mental and (in his case) physical strength.

Formation of the Delian League in Ancient History

Formation of the Delian League in Ancient History Several Ionian cities joined together in the Delian League  for mutual protection against the Persians. They placed Athens at the head (as hegemon) because of her naval supremacy. This free confederation (symmachia) of autonomous cities, founded in 478 B.C., consisted of representatives, an admiral, and treasurers appointed by Athens. It was called the Delian League because its treasury was located at  Delos. History Formed in 478 B.C., the Delian League was an alliance of mainly coastal and Aegean city-states against Persia at a time when Greece feared Persia might attack again. Its goal was to make Persia pay and to free the Greeks under Persian dominion. The league morphed into the Athenian Empire that opposed the Spartan allies in the Peloponnesian War. After the Persian Wars, which included Xerxes invasion by land at the Battle of Thermopylae (the setting for the graphic novel-based movie ), the various Hellenic poleis (city-states) divided into opposing sides ranged around Athens and Sparta, and fought the Peloponnesian War. This enervating war was a major turning point in Greek history since in the following century, the city-states were no longer strong enough to stand up to the Macedonians under Philip and his son Alexander the Great. These Macedonians adopted one of the aims of the Delian League: to make Persia pay. Strength is what the poleis had been seeking when they turned to Athens to form the Delian League. Mutual Protection Following Hellenic victory at the Battle of Salamis, during the Persian Wars, Ionian cities joined together in the Delian League for mutual protection. The league was meant to be offensive as well as defensive: to have the same friends and enemies (typical terms for an alliance formed for this dual purpose [Larsen]), with secession forbidden. The member poleis placed Athens at the head (hegemon) because of her naval supremacy. Many of the Greek cities were annoyed with the tyrannical behavior of the Spartan commander Pausanias, who had been leader of the Greeks during the Persian War. Thucydides Book 1.96 on the formation of the Delian League 96. When the Athenians had thus gotten the command by the confederates own accord for the hatred they bare to Pausanias, they then set down an order which cities should contribute money for this war against the barbarians, and which galleys. For they pretended to repair the injuries they had suffered by laying waste the territories of the king. [2] And then first came up amongst the Athenians the office of treasurers of Greece, who were receivers of the tribute, for so they called this money contributed. And the first tribute that was taxed came to four hundred and sixty talents. The treasury was at Delos, and their meetings were kept there in the temple. Members of the Delian League In The Outbreak of the Peloponnesian War (1989), author-historian Donald Kagan says the members included about 20 members from the Greek islands, 36 Ionian city-states, 35 from the Hellespont, 24 from around Caria, and 33 from around Thrace, making it primarily an organization of the Aegean islands and coast. This free confederation (symmachia) of autonomous cities, consisted of representatives, an admiral, and financial officers/treasurers (hellenotamiai) appointed by Athens. It was called the Delian League because its treasury was located at Delos. An Athenian leader, Aristides, initially assessed the allies in the Delian League 460 talents, probably annually [Rhodes] (there is some question about the amount and people assessed [Larsen]), to be paid to the treasury, either in cash or warships (triremes). This assessment is referred to as phoros that which is brought or tribute. 23.5 Hence it was Aristeides who assessed the tributes of the allied states on the first occasion, two years after the naval battle of Salamis, in the archonship of Timosthenes, and who administered the oaths to the Ionians when they swore to have the same enemies and friends, ratifying their oaths by letting the lumps of iron sink to the bottom out at sea. - Aristotle Ath. Pol. 23.5 Athenian Supremacy For 10 years, the Delian League fought to rid Thrace and the Aegean of Persian strongholds and piracy. Athens, which continued to demand financial contributions or ships from its allies, even when fighting was no longer necessary, became more and more powerful as her allies became poorer and weaker. In 454, the treasury was moved to Athens. Animosity developed, but Athens would not permit the formerly free cities to secede. The enemies of Pericles were crying out how that the commonwealth of Athens had lost its reputation and was ill-spoken of abroad for removing the common treasure of the Greeks from the isle of Delos into their own custody; and how that their fairest excuse for so doing, namely, that they took it away for fear the barbarians should seize it, and on purpose to secure it in a safe place, this Pericles had made unavailable, and how that Greece cannot but resent it as an insufferable affront, and consider herself to be tyrannized over openly, when she sees the treasure, which was contributed by her upon a necessity for the war, wantonly lavished out by us upon our city, to gild her all over, and to adorn and set her forth, as it were some vain woman, hung round with precious stones and figures and temples, which cost a world of money. Pericles, on the other hand, informed the people, that they were in no way obliged to give any account of those moneys to their allies, so long as they maintained their defense, and kept off the barbarians from attacking them. - Plutarchs Life of Pericles The Peace of Callias, in 449, between Athens and Persia, put an end to the rationale for the Delian League, since there should have been peace, but Athens by then had a taste for power and the Persians started supporting the Spartans to Athens detriment [Flower]. End of the Delian League The Delian League was broken up when Sparta captured Athens in 404. This was a terrible time for many in Athens. The victors razed the great walls linking the city to her harbor city of Piraeus; Athens lose her colonies, and most of her navy, and then submitted to the reign of the Thirty Tyrants. An Athenian league was later revived in 378-7 to protect against Spartan aggression and survived until Philip II of Macedons victory at Chaeronea (in Boeotia, where Plutarch would later be born). Terms to Know hegemonia leadership.Hellenic Greek.Hellenotamiai treasurers, Athenian financial officers.Peloponnesian League modern term for the military alliance of the Lacedaemonians and their allies.symmachia a treaty where the signers agree to fight for one another. Sources Starr, Chester G. A History of the Ancient World. Oxford University Press, 1991.Kagan, Donald. The Outbreak of the Peloponnesian War. Cornell University Press, 2013.Holden, Hubert Ashton, Plutarchs Life of Perciles, Bolchazy-Carducci Publishers, 1895.Lewis, David Malcolm. The Cambridge Ancient History Volume 5: The Fifth Century BC., Boardman, John, Davies, J.K., Ostwald, M., Cambridge University Press, 1992.Larsen, J. A. O. â€Å"The Constitution and Original Purpose of the Delian League.† Harvard Studies in Classical Philology, vol. 51, 1940, p. 175.Sabin, Philip, International Relations in Greece, the Hellenistic World and the Rise of Rome, Hall, Jonathan M., Van Wees, Hans, Whitby, Michael, Cambridge University Press, 2007.Flower, Michael A. From Simonides to Isocrates: The Fifth-Century Origins of Fourth-Century Panhellenism, Classical Antiquity, Vol. 19, No. 1 (Apr. 2000), pp. 65-101.

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. 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(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. (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.

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