Compare how each writer uses language to present his views of London Essay Example for Free

Compare how each writer uses language to present his views of London Essay For many centuries London has been a vast, complex place. Many have described it as the capital of the world, however there are many different views. Some would agree that London is a wonderful place where everyone lives in happiness and peace whereas other would point out that those kind of people are delirious and that it is the dirtiest most corrupt place in England. Two such views were expressed by two poets William Wordsworth in his poem named Composed upon Westminster Bridge, 3rd September 1802 and the more political writer William Blake with his poem entitled London. The questions is, Do both poets use language effectively to express their contradictory opinions on London? One difference between the two poems is the way each uses enjambrement. Blakes poem has short, snappy lines perhaps to indicate a kind of overall lethargy among the people while Wordsworths poem has long lines which flow into each other to create a smooth and relaxed mood possibly also to symbolise how he viewed the river of London. One of the interesting aspects of Wordsworths and Blakes poems is their separate ways of describing the river, Wordsworth thinks of it as gliding at his own sweet will whereas Blake refers to it as the Charterd Thames. Wordsworth sees the river as free and sweet. By using his, he is personifying the river as if it has a choice. He enhances this by using own sweet will. Blake calls it Chartered, indicating the complete opposite of Wordsworths opinion. Chartered means organised and generally bent to mans will and this is how Blake sees it. He further develops his opinion by calling it the Thames, calling it by its man made name. Blake sees the river as being twisted by man and disliked because of that. Blake and Wordsworth set two very different scenes, Wordsworth uses phrases such as bright and glistening in the smokeless air and The beauty of the morning; silent, bare to set a scene of calm glistening beauty, to set a scene of a kind of fairy-tale wonderland. Wordsworth shows the reader how the surroundings make him feel by commenting Neer I saw, never felt, a calm so deep! this gives a further direct calming effect on the reader. Blake, on the other hand, uses the word streets twice in context with midnight and Charterd. His repetition on the word streets is to insinuate that there are streets upon streets, creating a monotonous sameness to everything, his repetition on Charterd strengthens his view of unnaturalness in London. An intriguing observation is that both poets talk of glamorous and gracious buildings, but the context they are mentioned in changes their whole meaning. Wordsworth describes them as being Open unto the fields and to the sky; indicating a certain freeness and naturalness, he is saying that buildings can be natural if natural is synonymous with good, as Blakes man made is synonymous with bad. Blake uses Palace with blood and Church with blackning, he is indicating that the people of the Church have gone against its morals and the people of the Palace are sending soldiers to their death for unworthy reasons. Blake and Wordsworth set two very different scenes, Wordsworth uses phrases such as bright and glistening in the smokeless air and The beauty of the morning; silent, bare to set a scene of calm glistening beauty, to set a scene of a kind of fairy-tale wonderland. Wordsworth shows the reader how the surroundings make him feel by commenting Neer I saw, never felt, a calm so deep! this gives a further direct calming effect on the reader. Blake, on the other hand, uses the word streets twice in context with midnight and Charterd. His repetition on the word streets is to insinuate that there are streets upon streets, creating a monotonous sameness to everything, his repetition on Charterd strengthens his view of unnaturalness in London. Both writers enhance their scenery by hinting at colours to set a more vivid picture. Blood, midnight, blackning, are all words used by Blake, suggestions of the colour red and black which create a gloomy surrounding. Red (blood) as in anger and black to suggest darkness, sorrowfulness and endlessness. Wordsworth suggests colour with a more subtle method using Never did the sun more beautifully steep he hints at gold and blinding white colours, and also at cool shade coming from the buildings. Wordsworths rhyme scheme is planned out as a love sonnet (a b b a a b b a c d c d c d), whereas Blake repetitive and simple rhyme scheme ( a b a b a b a b a b a b a b a b a b). Wordsworth rhyme scheme is writing a love sonnet about London whereas Blakes rhyme scheme evokes a boring repetitiveness yet again synonymous with how Blake views London. The final difference mentioned in this essay is that whereby Blake mentions quite a few different groups of people such as Harlot, Soldier, Chimney Sweep, Infant all unfortunate groups bar the infant which is mentioned in an unfortunate context repetitively Wordsworth mentions no people but instead personifies the river (The river glideth at his own sweet will), the city (This city now doth like a garment wear, The very houses seem asleep!) and the sun (In his first Splendour). Wordsworth, whilst making it evident that there is no one around but himself, is saying the city, the river and the sun are all entities of which he has just met and thinks highly of them. In conclusion, both poets are high-quality writers who know how to use language effectively to enhance their views. Although Blake is a deeper, darker and more political writer and his poem seems to be the better of the two, Wordsworth poem does have complexity going to a slightly deeper level than Blakes but it seems naive and idealistic. Blake uses simple rhyme schemes and repetition to develop his opinion but Wordsworth uses a more complex rhyme scheme whilst subtly personifying parts of the city. With that said, both artists were good at what they did and both can use language to successfully articulate their attitudes toward London.

A Close Reading of Ragged Dick :: Ragged Dick Essays

A Close Reading of Ragged Dick There were no houses of good appearance near it, buildings being limited mainly to rude temporary huts used by workmen who were employed in improving it. The time will undoubtedly come when the Park will be surrounded by elegant residences, and compare favorably in this respect with the most attractive city in the world. But at the time when Frank and Dick visited it, not much could be said in favor of either the Park or its neighborhood. "If this is Central Park," said Frank, who naturally felt disappointed, "I don't think much of it. My father's got a large pasture that is much nicer." "It'll look better some time," said Dick. "There ain't much to see now but rocks. We will take a walk over it if you want to." "No," said Frank, "I've seen as much of it as I want to. Besides, I feel tired." (p. 48) In this passage from Ragged Dick, Horatio Alger employs the ongoing construction of Central Park as a metaphor for the transformation of Ragged Dick into the esteemed Richard Hunter, Esquire. The narrator informs the reader at the outset of this passage that when Dick and Frank are visiting the Park during its construction, there are "no houses of good appearance near it"; significantly, the buildings that are there are only "temporary." Central Park, like Ragged Dick, is simply a work-in-progress. Although externally it may appear rough and unpolished, as both the Park and Dick do to Frank, this situation is only transitory. Through diligent and honest work for Dick and "workmen" for the Park, a revolution will be completed, culminating in a respectable and elegant final product. The fact that Alger utilizes the word "undoubtedly" informs the reader that for both Dick and Central Park, self-improvement will assuredly be achieved through demanding effort, and this is designed to provide incentives and hope for the young reader. The passage also illuminates a dichotomy in Dick's and Frank's perception of the world.

Early year’s child care Essay

Being able to motivate members of staff is a progression towards this. As Mayo found with his workforce, if the staff felt valued, they were more willing to work harder and longer for their manager. Motivating the staff is by no means a simple task, as it means utilising a balance of both people and interpersonal skills. These skills can be grouped into various management styles and each member of staff will require the manager to adapt the style according to their own personality. The setting, which is the subject of this work, provides a good example of the various styles of management needed in order to supervise the workforce. One member of staff is very carefree and relaxed in her work and therefore needs an autocratic, or coercive management style. She is, however, always willing to do as she is told and thrives on carrying out instructions as they are given. Were the manager to employ a laissez-faire approach here, the jobs allocated to this member of staff would not get done. To examine this in more detail, just one of the manager’s duties is to ensure that craft supplies are adequately stocked. As with many of the manager’s tasks, this is one that can be delegated to another member of staff. This particular worker is given this task to do and due it being given to her as a direct instruction, she is happy to proceed with enthusiasm and little procrastination. If, however a more laissez-faire approach were used, she could feel that the task was not important and may leave it until such a time as she chose to do it. These skills and qualities of the manager are familiar with Herzberg’s (1968) two factor theory of motivation. He recognised that offering staff the opportunity of achievement, recognition, involvement, responsibility and empowerment, is the path to true motivation (Dale, 1992). This is the opinion of Ridderstrale and Nordstrom. In early years leadership it is particularly important. The manager constantly has to implement change, often following government legislation. It is the role of the manager, as the leader to ensure all staff members can adjust to these new implementations, instead of clinging on to methods previously followed. The manager of the chosen nursery has an effective method of executing change. If the change has occurred at nursery level, the chances are it has arisen and been discussed during a staff meeting. If the changes come from elsewhere, for example, a government paper, the manager would first address the urgency of the change, before deciding on a course of action. The agenda for meetings is always displayed onto a notice board for all the staff to view. If the change is one that does not require immediate action, it will be added to the board, next to the agenda. However, should it be necessary to act immediately, then a meeting will be called, either with all the staff, or with individual members accordingly.

Essay about Importance of Nursing Theory - 1317 Words

Nursing theories are the support of nursing practice today. They are significant to nursing practice, education and scientific research because they help to determine, what is already known, and what additional knowledge and skills are needed. Nurses are usually first exposed to nursing theories during nursing education and further exposure comes from hands on training. The gained knowledge, about nursing theories, through education and training enhances better outcomes for patients and caregivers, allows application of professional boundaries, and assists in decision making. In this paper I will attempt to analyze, in general, the importance of nursing theory to the nursing profession; discuss middle-range theory, furthermore Benner’s†¦show more content†¦There are many different nursing theories that are significant to nursing practice, because they help nurses to examine what is already known, and what additional knowledge and skills are required in variety of nursing situations. They provide basis for nursing practice, as well as some additional tools, that help with delivery of better care to patients and caregivers. Finally, nursing theories improve professional status for nurses and provide guidance and direction for research and education (Colley, 2003). In today’s world, it is essential to incorporate nursing theory into practice. Patricia Benner, through her work, â€Å"has provided essential understanding of how knowledge and skills are acquired and directly applied to nursing practice, education, research and administration† (Altmann, 2007, p. 114). According to Benner’s model of skill acquisition, â€Å"the nurse passes through five stages of career development, novice, advanced beginner, competent, proficient and expert† (English, 1993, p.387). Specific patterns of behavior, thinking, and performance is present in each stage. The most experience is associated with the expert nurse and the least experience is possessed by the novice nurse (Benjamin, 2007). This model is based on ascending level of proficiency and the key concepts of this model are: competence, skill attainment, experience, clinical knowledge and practical knowledgeShow MoreRelatedImportance Of Theory Of Nursing Theory1723 Words à ‚  |  7 Pages Importance of Theory Evelyne Previl Chamberlain College of Nursing Importance of Theory Nursing theory is defined as a group of concepts, philosophy, or ideas that define and guide the nursing practice. In fact, nursing practice is firmly rooted from these concepts that were at times empirical, then abstract, and inferential. 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Importance of Theory ConceptualRead MoreThe Importance Of Theory Of Nursing1839 Words   |  8 PagesThe Importance of Theory Christi McDonald Chamberlain College of Nursing NR 501: Theoretical Basis for Advanced Nursing Practice March, 2016 The Importance of Theory Since I have been a nurse I never really gave much thought about any of the theories I learned in nursing school, I guess I was just so happy to finish. However, as years have expired and find myself back in school furthering my education, now I recall the importance of nursing theories. As many people or should I say nurses frequentlyRead MoreImportance Of Nursing Theory For Nursing Practice1383 Words   |  6 PagesThe Importance of Nursing Theory Alvin McDonald Chamberlain College of Nursing NR501: Theoretical Basis for Advanced Nursing Practice September, 2016 The Importance of Nursing Theory Nursing theory is the skeleton on which the profession and practice of nursing rests. It is a construct of concepts specific to nursing that shapes and guides nursing practice. Nursing theory can guide nursing practice by giving a particular focus to nursing practice (Algase, 2015). Nursing theory provides theRead MoreEssay on Nursing Theories and Their Importance in Nursing1831 Words   |  8 PagesNursing theories and their importance in nursing Jennifer J. Wilson Chamberlain College of Nursing NR 501: Theoretical Basis for Advanced Nursing Instructor Berens 1/12/15 Nursing Theory is often defined as,† an organized framework of concepts and purposes designed to guide the practice of nursing† (Medical Dictionary for the Health Professions and Nursing, 2012). 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In this paper we present a critical review of ethics and cultural competence in professional nursing practice with a clear focus onRead MoreImportance Of Theory For Nursing Practice2120 Words   |  9 PagesImportance of Theory Rhonda Rodriguez Chamberlain College of Nursing Theoretical Basis for Advanced Nursing Practice NR501 January 9, 2016 Importance of Theory Theory can have different meaning depending on the setting. Theory can be based on a hypothesis or simply a collection or thoughts and ideas. Nursing theories, provide ideas that define the place of nursing in health care. Theories are an important part of nursing and exist to improve patient care outcomes (Desmond et al., 2014) InRead MoreHildegard Peplaus Theory And Its Importance Of Nursing Theory1465 Words   |  6 PagesNursing Theory and its Importance Nursing theory is the pillar of nursing. It is very important in the application of evidence-based practice (EBP). The functions of a theory are to narrow and provide specific information for the analysis of initially confusing behaviors, situations, and events (Fawcett Madeya 2013). As a matter of fact, nursing theory gives the nurse a framework for organizing and analyzing information as well as a base for identifying with their patients throughout the nurse-patient

Depression, Anxiety and Stress Levels Among the First Year...

Nursing involves activities and interpersonal relationships that are often stressful. A study done in Iran found that first-year students experienced greater stress than students in subsequent years whereby mean stress was significantly greater in first year than in fourth year nursing students with p = 0.009 4. Coping has been viewed as a stabilizing factor that may assist individuals in maintaining psychosocial adaptation during stressful events. There are many ways to cope with stress. In this study, transference coping strategy (crying, sleeping, eating, listening to music, hang out with friends, take a deep breath, shopping, watch television, take a bath, screaming, internet surfing, sports, punch something and do household chores)†¦show more content†¦Psychiatric symptoms were more prevalent in these students than in the general population13. The majority of nursing students (35.7%) have moderate anxiety followed by Normal (21.4%) and extremely severe anxiety (17.9%). In contrast, a study by Sahar G. Behilak from King Faisal University in Saudi Arabia, however, found that the majority of their female nursing students have low anxiety, accounting for 70.9% 14. This is alarming as there is a higher percentage of nursing students in University Malaya who experience moderate anxiety as compared to Saudi Arabia, which is also an Asian country. This may represent the difference in coping mechanisms between the two countries. Nevertheless, it is important to note that a substantial percentage of our nursing students have extremely severe anxiety, which cannot be ignored as extremely severe anxiety is associated with depression. This necessitates an intervention from an early stage. The differences in the mean scale of depression, anxiety and stress between those in a relationship and those who are not in a relationship are found to be not significant. Generally, having a close relationship will give us extra social support so that problems can be shared and discussed. This is somehow true as Brown, Bhrolchain Harris (1975)15 have found that intimate social relationship mayShow MoreRelatedThe Field Of Nursing And Nursing Students1518 Words   |  7 Pages Title and Author This critic of the quantitative article has a significant relevance to the field of nursing and nursing students. This writer will review Reeve et al (2013) research article, â€Å"Perceived stress and socials support in undergraduate nursing students.† The article is published in a reputable peer review journal, Nurse Education Today and written through research conducted with Georgetown University. The article has been published with a timely manner 2013. 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Likewise, music has been a therapeutic tool that has shown positive effects to parts of the brain including regions involved in emotion, sensation, movement, and cognition. Although music therapy is a somewhat new-found treatment, it is used prominently today. Administered by a trained therapist, this type of therapy is used in correctional facilities, nursing homes, hospices, and specialRead MoreYoga Based Interventions For Depression And Anxiety Disorders3738 Words   |  15 Pagespeople suffer from depression and anxiety disorders across the lifespan. A lot of research has been done on depression and stress management but not enough on the impact of the combination of occupational therapy services and yoga. Occupational therapists are trained and skilled to help those diagnosed with mental disorders. In addition to traditional Occupational Therapy practices, CAMs (complimentary alternative medicines) such as yoga with emphasis on mindfulness based stress reduction can helpRead MoreThe Effects Of Music On Anxiety And Depressed Patients Essay1914 Words   |  8 PagesEFFECTS OF MUSIC TO ANXIETY AND DEPRESSED PATIENTS OGABA ANITA BAIYERE PRECIOUS MODUPE AJISAFE (not involved yet) IZE ANUMA ABSTRACT The goal of the study is to examine the effects of music to anxiety and depressed patients. Music has been a therapeutic treatment used for a long time. Percentages of people who are aware and use this complementary medicine are on a low range. Depression is a state of measuring low mood and apathy (especially to his day to day activities). Anxiety is an unpleasant

Essay on Transition in Where Are You Going, Where Have...

Transition in Where Are You Going, Where Have You Been Each of us experiences transitions in our lives. Some of these changes are small, like moving from one school semester to the next. Other times these changes are major, like the transition between youth and adulthood. In Joyce Carol Oates Where Are You Going, Where Have You Been?, the author dramatizes a real life crime story to examine the decisive moment people face when at the crossroads between the illusions and innocence of youth and the uncertain future. Joyce Carol Oates message of life and transitions is best understood when the reader brings his or her interpretation to meet with the authors intention at a middle ground. This type of†¦show more content†¦Oates herself admits the connection, claiming she wrote the story after having read about a killer in some Southwestern state (Reaske and Knott 720) in a magazine. Oates use of an actual story around the time she wrote her piece shows how she was intensely affected by the violence that occurred around her during the time she lived in. This touches on Biographical Criticism, which stresses both the life of the author and how that life affected them as an artist. The story Oates draws from is that of Charles Schmid, who (perhaps with an accomplice - though this was never proven) raped and killed a young girl named Alleen Rowe. The details of this story are undeniably repeated in Oates tale through both the plot and the characters. Connie, the victim in Oates story, has much in common with actual victim Alleen. Both were fifteen at the time of their encounter with their predator. Both had just finished washing their hair and were home alone when their attackers came to their house. Both girls were lured from their house into the arms of their attacker: Connie was presumably headed for the remote wilderness with him, while Alleen was actually taken there. Alleen was raped and beaten to death, and the threat of rape is frighteningly apparent for Connie - though the question of her death is left up to the reader. Connies attacker tells her, Im your lover. You dont know what that is yet, but you will (Oates 710). The predators of both girls also had much inShow MoreRelated The Transition from Childhood to Adulthood in Joyce Carol Oates Where Are You Going, Where Have You Been?614 Words   |  3 PagesThe Transition from Childhood to Adulthood in Joyce Carol Oates Where Are You Going, Where Have You Been? All people experience changes in their life. Some of these changes are small such as the passing from one grade to another in school. Other changes are more intense, such as the transition from childhood to adulthood. In Joyce Carol Oates? ?Where Are You Going, Where Have You Been Oates goes into depth regarding the transition from being a carefree, innocent child to adulthood. In theRead MoreThe Transition Times. Graduation Is One Example Of A Time1240 Words   |  5 PagesThe Transition Times Graduation is one example of a time of celebration and honor. It is the reward you receive for multiple years of difficult work and perseverance. It is also an extremely bittersweet occasion because often times you are required to make difficult decisions. Decisions that could take you away from everyone and everything you have ever known. This is known as a time of transition. Honestly, it seems a bit anticlimactic that after all the emotions and preparation you do beforehandRead MoreWhere Are You Going, Where Have You Been?965 Words   |  4 PagesConnie’s transitions in â€Å"Where are you going, Where have you been?† Most characters go through many transitions throughout the story. The transitions maybe big or small, but they do make a difference in the story. In the short story â€Å"Where are you going, Where have you been?† by Joyce Carol Oates, Connie is the protagonist. Connie is a 15 year old girl that is so unexperienced and she wants to go out and explore the world. Connie is enveloped by Arnold Friend’s sweet talk, he is the instrument thatRead MoreConnie ´s Coming of Age1257 Words   |  6 PagesNovember 2013 Connie’s Coming of Age In her famous short story, â€Å"Where Are You Going, Where Have You Been,† Joyce Carol Oates shows the transition from childhood to adulthood through her character Connie. Each person experiences this transition in their own way and time. For some it is leaving home for the first time to go to college, for others it might be having to step up to a leadership position. No matter what, this transition affects everyone; it just happens to everyone differently. 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Thesis statement/ Although Mexico has been a producer and transportation route for illegalRead MoreThe Rise Of Personal Computers On The Workplace1259 Words   |  6 PagesThe rise of personal computers in the workplace has been very dramatic since their general introduction many years ago. The computing industry is unique in that it is continuously improving in a never ending effort for enhanced productivity and ultimate portability. From the first personal computer, the space hogging IBM 610, to the random mix of smartphones, tablets, two-in-ones, laptops, and desktops of today, that mission continues to refine and polish the idea of the personal computer in an effortRead More Reality is Like A Dream in Where Are You Going, Where Have You Been by Joyce Carol Oates1520 Words   |  7 PagesReality is Like A Dream in Where Are You Going, Where Have You Been by Joyce Carol Oates Joyce Carol Oates intrigues readers in her fictional piece â€Å"Where Are You Going, Where Have You Been† by examining the life of a fifteen year old girl. She is beautiful, and her name is Connie. Oates lets the reader know that â€Å"everything about her [Connie] had two sides to it, one for home, and one for anywhere but home (27). When Connie goes out, she acts and dresses more mature than she probably shouldRead MoreThe Most Dangerous Game By Richard Connell1319 Words   |  6 Pagesexperiences what it is like to be the huntee. Connell uses many transitions within in the story that leads the reader in suspense and encourages them to keep reading. The transitions are first when Rainsford falls off the ship and approaches the island, when allows him to come into his house and stay, and when the hunt results in the two going against each other. After falling off the ship, Rainsford swam in the direction of where he heard three gunshots come from. The first thing he notices as

Contemporary Accounting GAAP-Based Accounting Amounts

Question: Describe about the Contemporary Accounting for GAAP-Based Accounting Amounts. Answer: Introduction Scholars from various nations propounded on the fact there was a major requirement for a common accounting board and standard that would bring harmonization in the accounting standards and would consequently remove the pitfalls and the shortcomings that was seen in the local accounting standards. There was a critical requirement of a uniform reporting standard that would remove the deviations observed in various local accounting standards. The convergence program between FASB and IASB turned out to be the groundwork for the creation of IFRS. International Financial Reporting Standards are created as a common platform and standard for business house to base the preparation of their financial reports and statements. IFRS is designed to bring about transparency and cohesive understanding of accounts on a global level. It is a product of globalization, which reflected the growing incident of cross boundary capital flows. Since there were various variations and discrepancies in the nation al accounting board, the concept of IFRS was enacted and initiated to bring about uniformity and harmony in the accounting standards. The characteristic of IFRS is true and fair representation of financial statements and incorporation of transparency in financial statements. It embarked on fair valuation of assets instead of historical cost (Chatfield and Vangermeersch 2014). The study outlines the brief overview and history of International Financial Reporting Standards and the issues and development of Australia in adopting IFRS as the financial reporting standards. 1. History of International financial Reporting Standard The International Accounting Standards Committee was formed in 1973 with a purpose to address the requirements for standards that could be utilized by emerging nations for establishing and developing their respective accounting standards. The International Accounting Standards Board succeeded this board in 2001 (Miller and Power 2013). The IASB is a private body for setting of standards for non profit organizations and other government organization. It is situated in London. The fifteen members of the body were chosen on the grounds of technical skills and the members hailed from different countries. Four members of the group hailed from the United States of America. Fundraising activities were the sources of funds for this group. When IASB changed to International Financial Reporting Standards, one of the biggest challenges that were ahead was the arrangement of requisite funds for IFRS. Stability of fund was another major requirement. The main objective of IASB was to promote IFRS. Since IFRS was in the nascent stage and it was the duty and role of IASB to safeguard and protect IFRS. The regulatory structure and principles are very identical to Financial Accounting standards Board (FASB) in the United States of America. The IASC (International Accounting Standards Committee) was the body to whom the IASB reported to (Walton 2016). The introduction and the growth of the global market resulted in for a requirement of uniform set of financial reporting style and statements. It led to the need for a common language regarding global reporting. In relation to this, the IASB and FASB put forth the Norwalk Agreement in the year 2002 (Moore et al. 2013). There was a marked congruency in the requirements between the two boards and the agreements between the two boards paved the way for the requirement of a common standard of accounting standard that would be high standard and would facilitate reduction in cost, enhancement in the efficiency and fair and transparency in the information aspect for investors and stakeholders. The European Union required the listed companies to make and construct a consolidated financial representation under the standards and guidelines of International Financial Reporting Standards, from the year 2005. The two bodies namely, FASB and IASB stressed on a series on common and significant proj ects. The Securities and Exchange Commission enacted two major steps that acted as a catalyst and increased the pace of the timeframe of transformation of GAAP to IFRS (Brochet, Jagolinzer and Riedl 2013). Following in November, SEC released a final statement that permitted the foreign filters based in the United States of America to develop a framework, regarding the preparation and submission of financial data that had to conform to the standards of the IFRS and it eliminated the reconciliation to GAAP. The Securities and Exchange Commission issued a Concept Release in December, which required the feedback of the US public companies regarding their opinions of using IFRS in place of GAAP. Private companies and no profit seeking organization were provided the choice of adopting IFRS since the AICPA Council revised the rule 203 of the Code of Professional Conduct in 2008, in the month of May and gave significant recognition to International accounting standard Board as an internatio nal and standard body of establishing accounting standards (Daske, Leuz and Verdi 2013). IFRS, also known as International Financial Reporting Standards comprises of 41 IAS and 9 IFRS and some of them have been supplanted. Due diligence is applied by a stringent code during the phase when IFRS was being implemented into action. The former debates of FACB are used by IASB when it comes to the point f establishing and developing new standard and policies. According to surveys and reports, around 12000 have adopted and accepted IFRS as the financial reporting standards across the globe. The preparation of the financial statements by public organizations is based on IFRS. The local accounting standards are formulated and based on IFRS. The countries that have adopted IFRS are in progress of implementing IFRS in the accounting reporting standards (Kober, Lee and Ng 2013). The Securities and Exchange timeline provides an outline of the approach that would be adopted for converging IFRS. This emphasised on a convergence project that would be made between FASB and IASB from November 2008 till 2011. In the year 2011 the Securities and Exchange Commission decided whether it would go ahead with the transformation of GAAP to IFRS or whether it would withdraw the resolution. If it was concluded that GAAP would be transformed to IFRS, then the result of this would be that United States of America would have to use and adopt IFRS in the early part of 2014 (Pasko 2016). The changes took place in different stages. Major accelerated filters would adopt IFRS for the financial year ending December 15, 2014. Most public companies had to adopt IFRS by December 15, 2016. This timeline was constructed with comment duration ranging for ninety days, which was followed by an extension of comment days till 20th April, 2009. The Securities and Exchange Commission presented i ts final report regarding the issue in July 2012, which was complemented by a recommendation. Thus, it can be seen that convergence of accounting standards on a global level was not a new concept. The requirement of IFRS was a product of globalization, after the World War II since cross country capital transaction began with some acceleration and the integration of economies of various countries. This was done with the intention of harmonizing the accounting standards and reducing deviations and variations in the accounting standards (Nobes 2014). 2. Australian Accounting Standard Board and the adoption of IFRS by AASB Current Australian accounting regulatory framework is the Australian Accounting Standard Board. It is vested with the responsibility for developing, establishing and issuing accounting standards. The Australian Accounting Standards Board (AASB) has provided the A-IFRS. These standards in the accounting framework conform to the standards and guidelines of IFRS. These declarations replaced the former Australian Generally Accepted Accounting Principles and this took effect from the period post 1st of January 2005. Australia is one of the few countries that adopted IFRS at such an early stage in the national accounting standards. IFRS and IAS are a major component of the AASB. The AASB applied certain modifications to the declaration of IASB and have implied that there needs to be additional disclosures for Australian companies as well as non profit organizations. The non- profit organizations are obligated to make their financial statements that conform to the standards of IFRS. AASB imply on reflecting the changes that are made by IFRS as local declarations. AASB has provided Amending Standards to eliminate some disclosure policies, which were in the Australian accounting reporting context. The process of adoption of IFRS began with the AASB Exposure Draft and the evaluation of the fact that whether IFRS would promote the interests of the Australian economy. Necessary time was given to become acquainted with IFRS and establish information systems. To effectively adopt IFRS, the AASB gave an issue of AASB 1047, which disclosed the effects and inference of Adopting Australian Equivalents to International Financial Reporting Standards in 2004, in the month of April. AASB 1047 embarked on the point that entities needed to reveal the impacts in the financial statements relating to the year preceding to the year IFRS was adopted. It was given emphasis that major characteristics of extractive as well as insurance activities in Australia were retained in IFRS. Problems faced by AASB There were certain issues that made AASB adopt IFRS. There were gaps that were noticed in Australian GAAP that contributed to the adoption of IFRS. The deviation and the shortcomings that were noticed in the preparation of financial statement led to the adoption of IFRS. The need for disclosure policies, which were absent in the previous AASB policies had led to the adoption of IFRS. The lack of transparency did not make the accounting standards of Australia credible and reliable for stakeholders. Thus, AASB moved ahead to adopt International financial Reporting Standards (Barth, Landsman and Williams 2012). However, AASB have to face certain challenges regarding compliance with IFRS. The starting expenses revolving around the adoption of IFRS, especially regarding the compliance with IAS 39 has been high. Another challenge is the transformation from the development of domestic and national standard to contributing and assisting in setting of international standards. AASB has been involved in setting standards that comply with IFRS (Barth, Landsman and Williams 2013). AASB has been seen to transform itself, which has made the board to indulge in research in the activities of extractive industries and intangible assets. This is one of the major challenges that the board has to face. AASB has to comments and introspects all documents of IASB during consultation since the board has to incorporate IFRS features in its accounting standards. This is one of the challenges for the board (Bond, Govendir and Wells 2016). One of the challenges for the board revolved around the fact that AASB had to communicate with IASB of various interpretations and it did not allow the board to develop its own interpretations. This was one of the major shortcomings of the IFRS. It made the unable to address its own issues without having to contribute to IFRS (Kang and Gray 2013). Another issue that adoption of IFRS poses to AASB is the active participation in IPSASB activities. This sometimes poses as a challenge for the board since such active participation at times tend to be a big hassle (Thalassinos and Liapis 2013). AASB has to major contribute to the standards and guidelines of non-trading organization and other public sector organizations. It has to focus and evaluate the different reporting standards. These are major issues that the board has to face in such issues (Kober Lee and Ng 2013). It can be viewed that the major challenge that AASB has to face in adoption of IFRS is mainly revolving around cultural, political and educational issues. The board has to interpret the various standards from time to time and make continuous modifications to the standards of IFRS. Cultural and political differences also tend to be a major shortcoming of IFRS in context of Australia. One of the issues that AASB is the uncertainly regarding the staffing and governance structure of IASB, which impacts on the standard setting process and in the process there is major dilemma in adopting IFRS (Morris, Pickering and Aisbitt 2013). The cultures are always undergoing change and regulation systems are developing and adopting IFRS in such circumstances is a major challenge (Newberry and Ram 2015). Conclusion On concluding it, it can be seen that IFRS has become an important element of reporting standard and accounting standard in various countries. Australian Accounting Standard Board has made rapid progress in adopting IFRS and incorporating its effect in its accounting standards, which yielded many benefit for the accounting board and the reporting standards in Australia. 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