Mathematics Curriculum in the US Research Paper

Science Curriculum in the US - Research Paper Example As individuals contend in the cutting edge century, they remain on the primary changes edge in the United States educational plan of arithmetic training. This paper tries to recognize a portion of the fundamental changes in the mathematic educational plan in the US and feature how educators will make a few changes in their instructing styles to oblige these intense changes. Conversation An expanding nervousness in the US concerning the arithmetic instruction state is obvious. The test is obvious in the poor USlearners’ execution on various worldwide assessments. Individuals have expected that they just require one built up numerical expertise body in readiness of the twenty first century professions. This presumption has prompted expanded nervousness. Actually; differing science abilities sets are pivotal establishment for different professions. Consequently, the current arithmetic abilities must be adjusted and reshaped to reflect such certainty. The principal premises of thi s conversation is that mathematic educational plan in the United States is and has been experiencing radical changes in the ongoing past and instructors must rebuild the educational plan of arithmetic in the United States - as far as strategies for instructing and the substance of their instructing materials-to be capable and serious in the cutting edge world. In this way, if understudies are to create current mathematic information and trust so as to use that information †and be exclusively and expertly serious and capable in the 21st century - educators and teachers have a urgent task to carry out in reshaping their strategy and methods to fit and conform to the continually changing mathematic educational plan of the US. This rebuilding involves much something beyond creating new showing materials or holding instructors, (Russell, Corwin, Mokros, Friel and Stone, 1992). Essentially, changing a few sections is lacking, what is required is an all out reshaping or overhauling of the school substance of arithmetic educational program, just as the instructing techniques. A portion of the fundamental changes in the US mathematic educational program The pivotal changes remember first modifications for the scientific activities prerequisites. As the US economy adjusts to the current data time prerequisites, workforce in all segments, for example, lodging secretaries and assistants, trip specialists, mechanics of autos and numerous others ought to figure out how to clarify and decipher capability present day IT controlled techniques. Different occupations by and by need explanatory and not impossible to miss mechanical information and aptitudes, in this way, all students require progressively scientific canny in universities as a groundwork for such chances. Likewise, the serious use of monetary, graphical, and factual data in ordinary magazines, and open media and discussions requests expanded quantitative proficiency gauges for proficient commitment in equitab le network, (Russell, 1997). In the United States, there exists a move towards the norms of regular center, requesting a consolidated and an undeniably complete arithmetic educational program. Despite the fact that, United States has seen a total example paper, plainly progressively multi-dimensional inquiries will be amazingly founded on critical thinking principles, requiring the students to use different abilities to accomplish different arrangements. Such another move is progressively empowered, yet from the point of view of instructors, such a change must be deliberately presented. To accomplish effective results, the new addressing style must guide understudies acknowledge where maths is applied in every day life. This is critical opportunity to change the pseudocontext convention of course books, whereby counterfeit real world examples contain a scientific question. Basic center assessments and other utilitarian information present a pivotal chance to demonstrate the science

Relationship Between Teacher And Students

Connection Between Teacher And Students Thus as indicated by Moloi et al. (as refered to in Mtika Gates, 2010), bunch work is one of the methodologies that can be valuable in understudy focused methodologies. It doesn't just assistance understudies to talk about and share thoughts with one another, however it additionally assists with improving understudies comprehension of certain ideas and build up their relational abilities. In the understudy focused study hall, the instructor needs to consider understudies needs and the homeroom is considered as a spot where understudies cooperate, in gatherings and as people by urging them to participate in the learning procedure constantly (Jones, 2007). In the understudy focused study hall, the instructor should think about their understudies foundation. Educators ought to consider what they may know or don't think about their understudies since it assists with making the study hall conditions that are receptive to the adapting needs of the understudies (Hodson, 2002). Besides, in s ocial constructivist study halls the connection among instructor and understudies are significantly more progressively included, with the goal that the educators job is substantially more requesting to permit and effectively advance acknowledgment, assessment, and remaking (Gunstone and Northfield as refered to in Hand et al., 1997).  â â â â The size for successful understudy focused study halls can be sorted out into huge gathering (class with 25-30 understudies), medium size (5-8 understudies), little gathering (3-5 understudies), pair gathering (2 understudies) and an educator and an understudy (just in uncommon condition) (MoEYS, 2002a). Moreover, study hall courses of action, particularly homeroom space and assets like seats and tables for enormous gathering exercises are likewise significant in light of the fact that proper assets assists with supporting the viability and effectiveness of guidance to the understudies. 2. 4 Definition of the Student-Centered Approaches to Learning  â â â â â The terms understudy focused approachesâ and student focused approachesâ to learning are the equivalent and while a few articles utilized the term understudy focused methodologies and different articles utilized the term student focused methodologies, the two terms were utilized reciprocally. The two terms center around the necessities of understudies who as students are effectively engaged with the learning procedure (Utecht, 2003). The term understudy focused methodologies is utilized in this examination since this term is officially applied in Cambodian educational program and service instructive writing. Also, the understudy focused methodologies are more extensive for instance, an understudy can be characterized as student, however a student may not be characterized as understudy. For instance, a man needs to think about the instructive law in Cambodia, so the man can go to library or search in the MoEYS site to peruse and find out about the law. The man alo ng these lines isn't an understudy, however he is a student.  â â â â â The understudy focused ways to deal with learning are characterized as encouraging systems related with a way to deal with realizing where understudies are the principle characters in the learning procedure, and effectively learn in a socially intuitive way (Brush Saye, 2000). The understudy focused methodologies are intended to help understudies to gain best from important educational encounters, social collaborations, and logical experimentation (Pedersen Liu, 2003).  â â â â â The understudy focused ways to deal with learning center around singular understudies needs and development, on the grounds that these methodologies are planned to build up the capability of each individual understudy and empower their self-improvement and premiums (Morris, 1996). The understudy focused methodologies are additionally viewed as viable options in contrast to the customary educator focused methodologies. Additionally as per Courtney (2008), it appears to be unique from the customary instructive instructing techniques that are generally applied in Cambodia. These customary training techniques rely upon the immediate guidance of the educator and verbal and composed redundancy with little accentuation on seeing yet solid accentuation on memory and review. Kember (as refered to in ONeill McMahon, 2005) and Hirumi (2002) expressed the understudy focused methodologies are rather than the customary educator focused methodologies. In the instructor focused me thodologies, educators are at the focal point of the learning and showing process and give guidance to understudies; the understudies are the vacant vessels into which the instructor pours their insight. This view differentiates strongly to that of constructivist hypothesis where we see that understudies are key to the learning procedure, they are not seen as unfilled vessels yet rather effectively take an interest in making information by intuition and taking care of issues for themselves, and building up their confidence that is fundamental for learning and dynamic all through life (American Psychological Association, 1993; Hirumi, 2002; MoEYS, 2005).  â â â â â The center standard of the understudy focused learning approaches is that understudies have various capacities, needs, and premiums for how they learn, and they develop information and meaning and learn in various manners (Brady, 2006; Murdoch Wilson, 2008; Hirumi, 2002). The American Psychological Association (1993) expressed that understudies have different capacities and premiums for learning. People are brought into the world with and create one of a kind capacities and abilities and have obtained through learning and social cultural assimilation various inclinations for how they like to learn and the pace at which they learn (American Psychological Association, 1993, p. 9). As indicated by Meyer Jones (as refered to in Hirumi, 2002), in the class understudies talk, tune in, compose, read, and think about substance, thoughts, issues, and worries so as to build their own importance. In understudy focused situations, students are given direct access to the inform ation base and work separately and in little gatherings to take care of bona fide issues (Hirumi, 2002, p. 506). So also, as per Jones (2007), an understudy focused class is where understudies needs are thought of, as a gathering and as people, and understudies are urged to take an interest in the learning procedure constantly. At various occasions, understudies may work alone, two by two, or in gatherings.  â â â â â As a hypothesis of epistemology, constructivism suggests that understudies bring their current encounters and convictions, just as world perspectives and their social narratives, into the learning procedure when they inside form information by associating with the earth (Yilmaz, 2008). Constructivism is considered as a procedure that understudies effectively develop their insight upon information that they as of now have (Motschnig-Pitrik Holzinger, 2002). Social constructivist, Vygotsky accepted that learning is a social procedure wherein students created understanding through connection with nature around them (Brush Saye, 2000, p. 5). As indicated by Jonassen; Duffy Jonassen (as refered to in Brush Saye, 2000), the requirement for more understudy focused learning exercises have been advanced by the supporters of the constructivist epistemology of learning.  â â â â â to put it plainly, the key attributes of the understudy focused ways to deal with learning accentuate studentsâ prior information and experience, creating Bloom Taxonomy thinking abilities, particularly basic reasoning and critical thinking, investigating singular adapting needs and premiums, advancing dynamic understudy inclusion, and creating inspiration forever long learning (American Psychological Association, 1993; Brush Saye, 2000; Hirumi, 2002; Mtika Gates, 2010). In any case, there is no single procedure that encourages understudies to have powerful learning constantly and there is no instructing system that is superior to others in each situation. Each instructing methodology has its quality and shortcoming, so instructors need to settle on choices and picked instructing systems that help their understudies to accomplish the learning results (Killen, 2003). So also as indicated by Hab Em (2003), to pick and viably apply a showing system the educator needs to pass judgment on ordinarily in light of the fact that choosing a fitting encouraging technique depends on the choice whether we give information to understudies through direct guidance (instructor focused methodologies) or circuitous assistance (understudy focused methodologies). 2. 5 Student-Centered Learning as Adopted by the Cambodian Ministry of Education  â â â â â 2.5.1 Vision of learning and instructing  â â â â  Learning has numerous styles, for example, learning by observing, tuning, recorded as a hard copy, perusing, staring at the TV, self-analyze, work on, thinking, messing around, study visit, etc. These styles of learning give information to the students. Anyway unique learning can have diverse outcome. Students may create diverse learning results with an alternate learning style to another understudy (MoEYS, 2002b). For instance, the individuals who learn by listening will overlook all or recollect a brief time following a few days. The individuals who simply stand and see individuals swimming can't swim, yet in the event that they figure out how to swim themselves, they can swim viably. Individuals along these lines can accomplish something when they include themselves. As per Confucianism, it is accepted that If you let me know, I will overlook. In the event that you show me, I may recall. In any case, in the event that you include me, I can do and comprehend (MoE YS, 2008).  â â â â â The Cambodian governments vision of the reasons for learning and instructing jobs has step by step changed among social orders and starting with one a timeframe then onto the next (MoEYS, 2002a). Past encouraging techniques considered successful and suitable was when instructors were viewed as the information suppliers. Instructors gave information and told understudies, and understudies tuned in to educators and followed instructors without building up their own thoughts or comprehension. In this setting instructors had the force since they had the information that understudies should have been ready to advance through the training framework. This vision was later formally aban

Bouncers is regarded as Godbers finest work. :: English Literature

Bouncers is viewed as Godbers best work. As a political play, we consider Bouncers to be being fruitful in being distributed during the time drinking was a British culture., where it was accomplished such a great deal. Clearly, similar to these days, the administration needed to show that was a major issue. Godbers satire in the play shows a much progressively entertaining side to the subject while additionally indicating the run of the mill methods of what the youngsters during that time did. He shows the amusing side of the manner by which youngsters act while likewise demonstrating an increasingly genuine subject in recommending that drink is changing the country. We see it in the entirety of the characters. For instance, the chaps were talking among themselves pleasantly before they go, be that as it may, when they leave, a battle breaks out in the club when they have had excessively a lot to drink. This is normal of the time and numerous individuals were all things considered getting slaughtered in light of genuine over drinking or getting run over and so on. Insufficient was being finished by the legislature at that point to some way or another stop what was an immense issue in Britain. At that point, individuals were being affected by the music of the day such as the Rolling Stones and the Beatles. Those groups were truly considered as the defining moment in the British perspective and many reprimanded them for how Britain has changed over the most recent 50 years. The time at which Godber composed the play makes me think significantly more into this thought of Godber needing to underline the drinking society of Britain. All things considered, it was not simply drinking that he needed to make individuals comprehend. There are numerous different subjects that branch off from being tanked like hooliganism in football, which was as genuine for Godber in those days all things considered for us today. High school pregnancies are another. When drinking is connected with subjects, for example, this, it makes the subject considerably progressively significant and intriguing. My Personal Response to the assignment This play...I feel would be progressively worthy for individuals in year 10 and above. As it has gentle swearing and activities that ought to be controlled to 13 years and underneath. It probably won't speak to them either as it differentiates the English lifestyle when you are in your grown-up hood. The things more established individuals would discover diverting would presumably be confounding for a more youthful crowd, so it would really speak to 14 years and above as there would be a greater amount of a comprehension. Guardians may not even consent to their youngsters seeing this play, and it would most likely be

The Grand Canyon opening and the expansion of Colorado River - 2750 Words

The Grand Canyon opening and the expansion of Colorado River (Essay Sample) Content: Title: The Grand Canyon opening and the expansion of Colorado RiverUniversity:Lecturer:Date of submission:IntroductionTo date, Colorado River remains the prime source of water for both north-west Mexico and US residents. As a result of its carving forces through the might Grand Canyon, the river proudly givens an explanation of the formation and structure of the earth. Originating from the center of Rocky Mountains that are found in U.S, the river flows through Colorado Plateau and Grand Canyon to reach Lake Mead. It then enters Mexico through the Gulf of California delta. Over the years, North America residents depend on Colorado water for agricultural purposes. This paper keenly looks at its geologic features, the age and formation of Grand Canyon, the transformations the Colorado River has undergone over the years and the role played by erosion and weathering in the formation of this river.The Grand Canyonà ¢Ã¢â€š ¬s geologic featuresWell known as life-blood, Colorado River originates from the heart of North Colorado Mountains. It then winds through the larger seven states (Arizona, New Mexico, Wyoming, Utah, Nevada and Colorado) of U.S and northwest Mexico. The river supplies water to cities like Las Vegas, Phoenix, Denver and Los Angeles.Sources: https://answersingenesis.org/.../grand-canyon-facts/The Grand Canyon has 7 layers which include Coconino Formation, Hermit Shale, Kaibab Limestone, Bright Angel Shale, Red-wall Limestone, Tepeats Sandstone, Vishnu Schist and Mauv Limestone. Kaibab Limestone is a layer thought to be 2500M years old. Made of both sandy and sandstones, the layer covers the topmost surface of Coconino and Kaibab plateaus. The layer is grayish-white but when seen from far, it looks like bathtub ring. Fossils commonly found here include; Coral, sea, brachiopods and lilies (Leavengood, B., Grand, 2004)Redwall Limestone is approximately thought to have around 336 M years. The main components here are dolomites and m arine limestone. The layer is featured as the prime layer of Grand Canyon because it differentiates between the upper and lower Canyon. Temple Butte Limestone is another layer which is mainly composed of fresh water and dolomite. Supai Formation is majorly composed of a mixture of sandstone and Limestone to form Shale. The layer keeps on enlarging as the river flows to the west. Coconino Sandstone is roughly known to have over 265M years. The wedge-shaped layer is basically composed of pure sand. Hermit Shale is made of soft Shale which leads to the formation of a slope.The geologic history of Grand Canyon and Colorado RiverResearchers and explorers have continuously disagreed on matters concerning evolution of Grand Canyon. Throughout the years, it remains uncovered as to which mechanisms or forces lead to the integration and formation of Grand Canyon and the river. However, Grand Canyon proudly bears a unique incision history. Ancient Colorado River received its flowing powers from Green river which overflowed from Uinta Mountains. This resulted to the increment of water discharge into the Ocean. This happened during Pleistocene time. Further, sedimentary evidence shows that the overflowing was not only facilitated by Green and Colorado River combination; it was strongly supported by Colorado Plateau titling during Miocene and Oligocene periods.The formation and age of Grand CanyonThough there is no distinct explanation that fully explains the formation of todayà ¢Ã¢â€š ¬s Grand Canyon, the combination of these explanations give us the right recipe of what might lead to the formation of todayà ¢Ã¢â€š ¬s Grand Canyon. The most reliable resources attribute its formation to forces of wind, water, volcanism, continental drift and erosion.Soil Erosion and forces of waterWater forces take the larger part in the formation of Canyon simply because there is plenty water in the earth. People canà ¢Ã¢â€š ¬t belief this because Canyon is situated on Colorado Des ert. The soil in this desert is hard and seems to absorb little water (Leavengood, B., Grand, 2004) Neve...

Gender Equality And The Movement For Women s Rights On A...

In recent years, there has been a raising awareness about gender equality and the movement for women’s rights on a global scale. In fact, there are two controversial perceptions of the meaning of feminism and what feminists stand for. For many years, feminism is considered a series of mere actions exhorting for only women, which is anti-men and overaggressive. Recently, there is a gradual change in the understanding of what feminism is. It is all about the equality that every living human should be treated regardless of gender, race, religion or class. My essay will analyze in-depth the case study of Emma Watson’s feminism campaign, HeforShe campaign, based on the ideas and theories of some experts about the feminism in the real world.†¦show more content†¦In the matter of gender identity, Watson encourages everyone should be free to live with their true inner self, not with the prejudice and standard set up by the society (The Telegraph, 2014). To some extent, this interpretation of freedom is similar to that in the discussion of the last view about postfeminism of Gill and Scharff (2011). That is the way women express themselves or what they decide to stand for and decisions being made about their life are all in their hands without external intervention (Gill and Scharff, 2011). In addition, looking at the matter throughout the history of development of the feminist movement since the early days, feminism in HeforShe campaign is a revolution in the way people perceive feminism. One point in Watson’s speech about gender equality is about the involvement of men in the effort of elimination of the inequality from our life, which is a game-changing point in the study and the implication of what feminism and feminist is about. Therefore, feminism in HeforShe campaign could also be understood as postfeminism in the initial point of view which is the â€Å"transformation and change within feminism† (Gill and Scharff, 2011). 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Mega Vid Strategic Plan 2015 - 1130 Words

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Financial Accounting Theory IFRS standards

Question: Discuss about the Financial Accounting Theory IFRS standards. Answer: Introduction IFRS standards can be made acceptable through several processes such as introduction of standard settler process, rubber-stamping each standard, endorsement of such standards, utilizing standards of the International Accounting Standards Board (IASB), etc. Besides, such adoption can play a key role in offering effective information because the financial year of different countries would not be distinct. Furthermore, in relation to Australia, whilst its financials based on IFRS was first issued in 2006, it had already adopted the IFRS standards in the year 2005. During the year of IFRS adoption, it was observable that only thirty percent of the top 500 Australian companies endeavored to report on matters related to sustainability (Goodwin Ahmed, 2008). This means Australian entities were bent on target from a very beginning implying that the major concern is always on reporting. Besides, reporting on such matter assures future success in the market, and therefore, disregarding such r eporting requirements cannot be accepted. Before the onset of the IFRS, Australia contained a strong reputation for the quality of its national accounting standards. This clearly emphasizes the fact that Australia adhered to the accounting principles and it is the sole reason why the corporate reporting was of high standards (Morris et. al, 2014). However, the advantage and the benefit of IFRS adoption is the enhancement of the reporting. In the present scenario, Australia is undergoing a huge harmonization process of the standards of accounting with the ones provided by the IASB so that the disparities are eliminated between the Accounting standards and the IASB. Literature Review The planner of Australian standard was committed to various international standards whose scope, nature, as well as content, were not finalized at the time of taking the decision. The decision was termed as in-principle and there was a strong demand for high-quality standards, enhanced comparison method of financial statements, and reduction in the cost of capital. It was predicted that compliance with the standard that was globally recognized will ensure strong advantages to the entities in Australia (Byard et. al, 2011). Previously, the Australian standard setter was positioned in a manner so that the IASB gets influenced in a positive manner at the early stages of the development and propagation of the international standards. It was anticipated by the FRC that the IFRS will influence the financial statements of the entities based in Australia. It was bound to happen that the new standards will lead to an immense influence on the recognition, measurement and items disclosures resu lting in economic influences of stakeholders. In the Australian context, the alterations in the standards gave way to lobbying from parties those are affected majorly in areas such as intangibles and financial instruments where the economic consequences were tagged as significant. As per Hanlon et, al. (2014) the new IASB financial reporting has repercussions pertaining to the public sector, not-for-profit, and SMES. In the case of Australia, the AASB has the mandate in a legislative manner to enhance standards and hence, IFRS influences all entities and not just larger entities. Therefore, the effect of IFRS can be attributed to overall entities and the reporting process. In short, it is highly beneficial from every aspect ranging from reporting to compliance. IFRS is a collective term that describes the pronouncements of authoritative basis issued by the IASB. The IFRS in Australia comprises of two series of standards that are the IFRS and the old series of accounting standards. Secondly, the two series of interpretations issues by the SIC and another issue by the IFRIC. Every sector of the Australian economy needs to adhere to the IFRS accounting standards that mean the standards are sector neutral. On the other hand, the same standards apply to all entities that include public, as well as not-for-profit entities (Landsman et. al, 2011). This is one of the major benefits of IFRS as the implementation is universal and not adhered to a group of companies. Public sector entities are different in comparison to the private sector in terms of ownership and organization goals. Such differences constantly stress whether the same accounting standard is apt for public sector organizations. The public sector of Australia comprises of three division s of the government that are the local government, state government, and the commonwealth government (IFRS, 2016). Before the introduction of the accrual accounting, cash-basis was used by the public entities to maintain their accounts. However, other division of public sector entities adopted accrual system through the introduction of AAS27. The public sector in Australia is guided by three standards that are the AAS27 that deals with the local government financial reporting, AAS29 that deals with financial reporting by the department of the government, and AAS 31 financial reporting done by the government. It needs to be noted that IFRS do not contain a separate accounting standard for public and not for profit entities, the AASB works in collaboration with the IFRS (Sunder, 2011). The current initiative aims at reduction of the duplication process in accounting standards and helps to compare the existing standard with the IFRS standard. The adoption of equivalent to Australia to IFRS by reporting entities for annual reporting commencing after 1st January 2015 has been a major challenge for the financial institutions in Australia. A change in the regulations and standards is needed from time to time and the adoption of new standards will be highly beneficial for the Australian economy (Deegan, 2005). The adherence to the new rules and adoption of policies that provides a boost to the reporting process is the need of the hour. The same has been realized by Australia from a very long time as it has always stressed on an enhanced level of reporting. However, the key areas have undergone an immense change. The area that needed the major boost was concerning the area of intangible assets. As the process of harmonization is in continuation, the Australian standard needs to be in tune with the International Standard and hence, the corporate world needs to adhere to it. In the present scenario, under AASB 103 the companies a mortize goodwill for more than 20 years, however, under the international standard IAS36 the good will treatment is done under a different scenario. When it comes to IAS 36 no need of amortization is done for such goodwill as the goodwill cannot be ascertained and might cover 20 years, therefore, IAS36 has a different perspective when it comes to the goodwill treatment. Uniform accounting standard paves the way for making accounting a language that is universal in nature and to reject any chances for manipulation (Xi et. al, 2016). The advantages of harmonization can be easily depicted from the process of reporting as the diversity is reduced. AASB has done a substantial process that has helped to merge the standards with that of the international standards that can be described as a method to assert that the Australian accounting standards are in conformity with the International standards (Meeks Swann, 2009). In simple words, although such disclosures are already available by the government, stakeholders find it difficult to obtain such information. Furthermore, even though the introduction of IFRS has made it compulsory to report on CSR activities in order to provide information regarding activities on climate change and environmental impacts, effective actions have not been implemented so that every company can adhere to it, thereby making its importance readily understood (Maria, 2016). In relation to Australia, since it has been incapable in reporting on such concern, more complications and problems have risen for it to remain globally competitive in the market. Therefore, although reporting requirements are in the present scenario, yet it can assist in saving the upcoming generation from the hazardous environmental impacts. Hence, if Australia can comply with the Australian analog of IFRS, it can easily comply with the IFRS standards issued by the IASB (IFRS, 2016). Besides, this was the scenario when IAS 7 had to be terminated by the board. Further, IFRS adherence cannot be achieved if companies do not produce non-regulatory statements. However, in relation to Australia, it opposes such requirement by changing the classification of such standards, making various kinds of textual changes, adding few more disclosure requirements, and terminating past options based on adoptions. Further, in the present situation, there prevails an obstacle between IASB standards and its exposure from Australias methods (Lai et. al, 2013). Hence, it is clearly presumable that such IFRS adoption is not an effective one, or completely misguiding in nature. In addition, the EUs model of IFRS depicts as adapted in place of as adopted, thereby adding another problem When it comes to Australia, the method used for implementation is fully converging with IFRS. The Australian Accounting Standard board considers the output of the IASB and alters in many ways giving a huge impetus to the system. This goes in favor of the process of harmonization and has enabled Australia to take a huge leap in the process of reporting (Nobes Parker, 2010). Going by the overall analysis, it can be said that the attitude of Australian corporate towards the adoption of IFRS has revealed less interest towards the benefits endowed by the adoption process. However, the benefits are manifold. It is cost beneficial in nature while the initial adoption was seen as a strong sign towards increment of compliance cost. As per Horton Serafeim (2010) IFRS are often viewed as standards that are complex in scenario and treatment of various areas such as income taxes, intangible assets are of great concern. Even before the application and adoption of IFRS, the Australian standard wa s harmonizing with the IFRS. Hence, the presence of IFRS and adoption in the Australian economy will bring growth and help in enhancing the result. Companies in Australia are adhering to the standards and this will be a clean guide for the companies. Moreover, it will lead to transparency and uniformity in the methods that are adopted. Ultimately a better projection can be visualized. As per IFRS (2016), the importance of harmonization in Australian accounting standards paves the way from the fact that there is a huge demand for information and importantly by the capital markets. The development of the accounting standards is highly influenced by the laissez-faire feature and the outward looking aspect. Hence, it needs to be efficient when it comes to the process of reporting. Moreover, Australia has a strong interconnection and integrates with other regional countries majorly in international trade and business thereby requiring a strong urge for comparable, as well as competent accounting standard in Australia (Goodwin et. al, 2008). The process of globalization is another vital point that requires Australia to gain from the process of harmonization by linking to the standards with the IASB. Further, the receipt of income from exports, payment of dividend to MNCs, listing disclosures by the directors; etc emphasizes the need for harmonization process. The proces s of harmonization will ensure that the system is equipped to deal with a variety of situation and intend to provide a quality report (Melville, 2013). Moreover, synchronization will be observed in the overall system leading to an effective result. The overall effect of harmonization and adhering to the regulations is manifold and the benefit is immense. Conclusion Harmonization can be described as a process where the differences occurring in practice between countries are curtailed. The process of harmonization practices has enabled to provide a strong boost to the accounting practice and principles. Further, IASC is interested in removing the differences that are unnecessary and practice throughout the world. It has been noticed in the above discussion that harmonization of the practices of accounting suffers from certain limitations and it happens between the standards issue at the national scenario and the standards formulation. At the same time, both successes, as well as failure persists in the harmonization process. Further, with the due passage of time, the initial hurdles in the harmonization process have been removed and progress has been made towards the merge of accounting principles and procedures. Harmonization tends to bring a reduction in the cost and helps in the facilitation of better comparison between the reports of differen t countries. It can be commented that international standard adoption in Australia was a major boost to the system in 2005. With the process of adoption, the disparities were removed between the International accounting standard and the GAAP of Australia. The report describes the fact that Australia is committed to the process of harmonization and it is a strong sign of achievement. For a country like Australia, harmonization can lead to strong projection and enhanced quality of reporting will be observed. Hence, it can be concluded that the process of harmonization will be observed in the near future and will help the reporting process of Australia in a positive manner. References Byard, D, Li, Y, Yu, Y. (2011). The effect of mandatory IFRS adoption on financial analysts information environment. Journal of Accounting Research, 49(1), 69-96. 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