Intentional & Unintentional Socialization Essay Example | Topics and Well Written Essays - 250 words

Intentional & Unwell-educated Socialization - Essay ExampleThis affect the persons development of how their self-concept, how they feel, how they think, and how they act. Hence, socialization may be intentional and unintentional.Intentional socialization is the acquiring of social experience which is done on purpose. This happens when adults have certain values that they consistently convey explicitly to the child, and when they back these up with approval for compliance and negative consequences for noncompliance (Berns). Take for an instance the potty training that a child receives. Reminding the child continuously on how to use the thunder mug for urination and defecation makes the child aware that there is a proper place to do it. some other example is an adult reminding the child on not talking to strangers. The consistent reminder will let the child learn that it is not proper to talk to a person that you do not issue because that person may hurt him or her. Also, an adult r eminding a child to brush his teeth three times a day gives the child the scene of the importance of oral hygiene. The negative reinforcement of hitting or embarrassing the child when he/she did not do it right or giving affirmatory reinforcement when he did it right makes it easier for him to remember these.On the other hand, unintentional socialization is acquired more than as the product of involvement in human interaction or observation (Berns). For example, when a child sees his parents fighting, he might take it as if it is okay to shout at each other during a conversation. Another instance is that when a child sees that an adult smokes frequently, he may perceive smoking as good for the health. Moreover, the child will have the instinct to do it when he reaches the same age. Also, if a child is the only girl born in the family, she might have the tendency to resemble the look of his boy siblings, choosing more loose pair of jeans and clothes.So to say, the development of human personality is influenced

Samsung Electronics Case Study Example | Topics and Well Written Essays - 500 words - 3

Samsung Electronics - Case Study ExampleWhat the Chinese lacked in design and return, they compensated in their business acumen. They forged alliances with those merchandise leaders only and got the license to from them to produce chips based on blueprints and sold at low cost, in order to penetrate the market.Thus, looking at the market dodging of the Chinese firms and their potential to imitate and innovate existing products, there is genuine threat from the Chinese firms. Samsung needs to look at the various options of competitive favour to respond appropriately so that it could maintain its leadership position within the semiconductor market. There are two main areas where Samsung can keep onward of the Chinese firms. The first one is its state of the art R&D which greatly facilitates development of revolutionary products through specialized product development teams. The new products ensure that the constantly changing preferences of the customers are met timely thus makin g certain that they maintain their leadership position. Chinese not only lack R&D facilities but lack of experience is also a big drawback in the area of R&D.The second important area is its design and production line. Backed by effective R&D team, the company has the requisite infrastructure and capabilities to design and produce innovative products. The Chinese firms have yet to embrace expert knowledge of the design and production technology of core units of semiconductors. This gives a huge advantage to Samsung to go in for new products and create niche market for them in the emerging new economies like India, China, Brazil etc. It is assumed that despite huge government concessions to Chinese firms in China, lack of effective adroit property laws would be a big deterrent for other big companies to transfer technology. Samsung, therefore, would be right to continue innovative products and add-ons for existing as headspring as for new market.In the changing paradigms of busine ss environment, there is

The United States Public Defender System Research Paper

The coupled States Public Defender System - Research Paper ExampleDifferent fringe benefit jurisdictions practice dissimilar methodologies in providing lawful guidelines intended for criminal defendants who cannot pay for sequestered attorneys. Underneath the federal structure the foremost common practice amongst the states stands everywhere and done with a customaryly subsidized public defender bureau. Stereotypically, these workplaces role as per an organization of the federal, state or local government in addition, these attorneys be remunerated as compensated government employees. This method delivers a considerable mainstream of the indigent criminal defense exemplification in the United States. In enumerate to government-based headquarters, in that respect are also a reduced but noteworthy amount of nonprofit organizations, frequently denoted to as a Defender Service, or Legal Aid Societies that arrange for destitute felonious justification facilities. These bodies have a habit of depending profoundly on ancillary causes, community funding, and charitable acquired immune deficiency syndrome to encounter their operational expenses. Yet a new, although progressively not as much of a common method to employ counsel aimed at impoverished criminal defendants stands by mode of an ostensible panel of private attorneys who arrive at arrangements through the government to button such cases. Beneath this classification lawyers normally function as self-governing service providers and remain remunerated at a stable rate for the case or occasionally by the hour. The new case in the United States that facilitated and helped surface the system for all defendants to be guaranteed an attorney in felonious chronicles was Gideon v. Wainwright, 372 U.S. 335 (1963). Gideon was a middle-aged Florida fellow who stood accused with disruption into a bar and thieving money and beer. He reasoned at his prosecution that he possibly will not sufficiently support himself in addition to that an arrangement that places an unqualified individual compared to a trained attorney is profoundly discriminating. On petition, the Supreme Court of the United States approved. Even though there had been some requirements for unrestricted attorneys proceeding to Gideon, it assisted as the facilitator for a trend of modification. Subsequent the breakthrough 1963 results, the 1960s observed the formation of platforms transversely across the dry land to brand this right accessible to most individuals accused with delinquencies who could not pay for an attorney to exemplify them. The first soul to suggest the formation of a public defenders office was Californias paramount female attorney, Clara Shortridge Foltz. In a stage afore there were communal public defenders, fresh, untested lawyers were frequently ordered by courts to defend indigents pro bono, and in that aptitude, Foltz saw immediate the discriminatory consequences of that system. As an outcome of Foltzs ani mated petitioning, Los Angeles County hired Walton J. Wood to head the first public defenders office in the United States in January 1914. In 1921, the California Administration protracted the public defender system to all state courts. Public defender agencies of all types are reinforce by communal

A proposal for a Moroccan restaurant in Qatar Research Paper

A proposal for a Moroccan eatery in Qatar - Research theme ExampleIn starting a Moroccan restaurant in Qatar, the investor allow benefit from the cozy cultural ties between the two countries. Morocco and Qatar have close cultural ties where in both countries, the official language is Arabic and the majority of residents are Muslims (Cohen, 2000). The proposed location of the restaurant has been preferred given that it is an attraction site and because the restaurant entrust be able to reap from the high turnout in this area. Particularly, by starting a Moroccan restaurant at the heart of a cultural center will offer the Moroccan immigrants and customers from diverse cultures a taste of Moroccan delicacies. In addition to offering Moroccan foods, the restaurant will give its customers the Moroccan cultural eff. Decoration to be Used on the Restaurant To attract customers and distinguish the restaurant from early(a) facilities in the area, decorations that will be utilise will be based on the Moroccan style. This will not only give the facility a unique ensure but will in addition help bring the Moroccan architectural design into this cultural area thereby increasing its representation. The decoration will also make it a memorable destination in the minds of all visitors and therefore its marketing will be enhanced. The Moroccan decoration style will used both in the interior and exterior of the restaurant. Additionally, the furniture that will be used in the restaurant will also be based on the Moroccan design. Moroccan Interior Moroccan Furniture The colors used in Moroccan interior decoration are usually welcoming and unassailable giving the visitors a relaxing and welcoming feel. The furniture has distinctive look and are covered with animal skin such as goat, camel and cow deal (Williams, 2009). The restaurant will also incorporate some plants for its decoration. Some of the plants to be used include dwarf palms, thuja trees, rose bushes, mimosa and mango tree. To besides give the restaurant a Moroccan touch, the accessories to be used in the hotel such pottery, tile and ceramics, candleholders, Arabian night lanterns will be based on the Moroccan style. Restaurant staff To serve its customers adequately, the restaurant will recruit forty employees who will work in different cadres. The staff to be recruited will be from Morocco as they will be able to prepare Moroccan meals. The staff will be headed by a hotel manager who should have experience in hotel management and a strong educational background on the same. The manager will oversee the overall management of the restaurant. The manager will be deputized by various assistant-managers who will be in-charge of different departments including food and beverages, accounts, supervision and human resource. The food and beverage department will deal with selection of meals and drinks to be stocked. The department will also be charged with catering services where staff in thi s section will be attending to visitors. Consequently, this department forms the loudness of organization and a large chunk of staff will work in this section. The accounts section will deal with bookkeeping and management all the revenues of the restaurant. The other critical department within the restaurant will be the supervisions departments which will be charged will the general cleanliness of the place. The supervision department will be headed by a supervisor managing about five other staff. The proposed restaurant will a

Family-Oriented Pre-Trial Intervention Essay Example for Free

Family-Oriented Pre-Trial Intervention EssayPre-trial intervention (PTI) has been shown to be more effective when the family is involved in the process. some PTI programs focus on the treatment demonstraten before release from confinement. Family-oriented PTI programs look beyond the prison set-up and attempt to establish a community for the accused to comeback to (Dembo, 2003).The reality is that the social stigma against persons released from prison facilities poses a strong hindrance against re-integration into the community efforts towards rehabilitation (Tate, Reppucci, Mulvey, 1995). By conducting regular and in-depth reciprocations with the family regarding rehabilitation, the basic social support outline of the accused is assured (Dembo, 2003). The present study will replicate a family-intervention system conducted by Dembo, Schmeidler, and Wothke (2003) wherein families were trained to address the rehabilitative process a family-member was undergoing with the dea th goal of improving PTI. However, in the study conducted by Dembo et al., the dependent variable was measured through self-report data.The present seek will use indicators of reintegration into society along with repeated novel delinquent acts to assess whether or not family-intervention is indeed a rehabilitative process. The succeeding sections will reflect the soma and method of the look. The research questions to be answered by the present study will also be clarified in order to show a clear direction of the research being conducted.Research Questions The present research will attempt to answer the question as to whether or not family-oriented pre-trial intervention programs improve rehabilitative efforts by change magnitude the incidence of community participation and integration as well as decreasing the incidence of delinquent behavior. This question may be answered by smell into the activities engaged in by the offender upon release and with the introduction of fam ily PTI. The research has several hypotheses1. That family PTI will increase community involvement2. That family PTI will decrease delinquent behavior and3. That family-oriented PTI programs are more effective in fostering rehabilitation than offender-centered PTI.Evaluation PopulationThe main thrust of the research is to assess the efficacy of a proposed pre-trial intervention program. A family-oriented program will thus be administered to one experimental group while a non-family-oriented program will be apply to another group. These programs will be administered to one group of individuals and their families.By doing so, there will be greater parallelism in the comparison of the two programs. Considering that the family set-up is about relevant in the case of minor league, the present study will limit its population to juvenile delinquents (Alexander Parsons, 1973).In particular, this research will limit its population to minors still living with their parents. In order to ob tain a sufficient number of participants, several penal facilities will be asked for consent for the participation of their detained juvenile delinquents who have not yet started with their PTI programs. This will control for confounding effects of other PTI programs which may be administered by the penal facility.Evaluation DesignThe design to be used in the present research is the experimental design. The experimental design has been lauded as the most rigorous design. It is essentially the gold standard of research designs because of its ability to isolate the independent variables being studied and their relationship with the dependent variables (Creswell, 2009).This is the most appropriate design for the research to be conducted because the juvenile delinquents who will give consent to participation in the experiment will be randomly assigned into two groups. These two groups are the experimental and control groups. Moreover, previous research has shown that rigorous methods pr ovide the best results with respect to reduced recidivism in studies of juvenile delinquents (Latimer, 1999).The experimental and control groups will be identical in all regards miss for the presence of family-intervention in the experimental group. In both groups, the juvenile delinquent will undergo identical PTI processes wherein they will receive treatment and training regarding rehabilitative practices.However, in the first group there will be an added intervention wherein the researchers will actively foster a dialogue with the family of the juvenile delinquent in order to help them understand and cope with their childs rehabilitation. In order to assess whether changes have truly resulted, a pre-intervention assessment will be administered to the participants and their families. After a period of six months the assessment will be administered again in order to track any changes in disposition and situation of the juvenile delinquents.Population and SampleThe study will limi t the number of participants to forty due to the longitudinal nature of the study and due to the need for in-depth counsellor to be undertaken with the families involved. Time and resource constraints would not support a study involving an experimental group of more than twenty families.The participants will be chosen in the beginning based on their prior reception of PTI treatment and the fact of residence with family members. Demographic factors such age, gender, social status and family situation will be enter and assessed but will not serve as criteria for acceptance into participation. By doing so, the experiment retains a higher external validity. However, the recording of these factors will broaden the discussion and interpretation of results as the effect these factors play on the rehabilitation of participants may emerge as serendipitous findings.

Joyces treatment of Epiphanies Essay Example for Free

Joyces treatment of Epiphanies EssayExplore Joyces treatment of Epiphanies in some of the stories you have studied.In literally e truly of tier of Joyce studied so far we could discover one or more epiphanies. This term is generally used as a description of any jerky moments of understanding or sense of revelation. Joyce himself once described them as sudden spiritual manifestations, whether in the vulgarity of speech or gesture or in a memorable phase of the mind itself. I will try to fathom these epiphanies and Joyces use of them in the following. The story I am going to deject with is An Encounter, which happens to be at an early stage of Joyces chronological order in Dubliners childhood.It mainly deals with a bunch of younger school boys, who live a quite an sheltered childhood in catholic Dublin, makeing stories nearly the Wild West, play Indian fights, and having parents who go to eight-oclock mass every morning. Inspired by the stories read in their Wild West bookl ets, social lion Dillon, Mahony and the narrator decide to have their own little adventure and jut a day out of school, playing truant and going to see the so called Pigeon House at the other shutdown of Dublin. However, in the next morning they are starting their journey without Leo Dillon. Mahony freely comments Come along. I knew Fattyd funk it.When the two boys, afterwards a long voyage, still havent arrived at their destination, they agree to let up up their initial plan and just to rest some age on a bench in a field. aft(prenominal) a few calm minutes Mahony and the teller discover an older man approaching at the far end of the field, shabbily dressed and walking with one hand upon his hip and a bank in the other hand.Having arrived at the bench with the two young boys on it, he wishes a good-day and starts to talk about the weather. Suggesting the boys that the happiest time of ones life was undoubtedly ones schoolboy days, the bores Mahony and the narrator, who bu t keep silent. In the following, the old man talks, mainly to the narrator, about literature and, from there, changes the subject to totties. He expresses a very liberal point of view about young peoples lives Every boy, he said, has a little sweetheart. Silence follows a long monologue of the old man about young girls and other things the loudspeaker system admits not actually to understands, which implies us that it could be about sexual allusions as the two boys are still quite young.The man stands up and walks to the near end of the field. Arrived there, he does something that wakes Mahonys interest I say Look what he is doing and a bit later I say Hes a queer old josser which suggests us that the man might be, excited by two little boys, masturbating just a few meters a musical mode from them. Some minutes later, he comes back and again starts a monologue, but it seems he has forgotten his recent liberalism In language influenced by sadism he states that school boys should b e whipped and whipped again, especially if they told lies about their sweethearts, he would give them such a whipping as no boy ever got in this world. Calmly, the narrator departs, obviously worried by behaviour and stories of the old man, and joins Mahony who has bygone away, into the field, preferably. Together they leave the place.Back to the epiphanies the get-go one we can find is apparently the moment when Mahony finds the old man masturbating only a few meters off. No matter if the boys actually know what he is doing, it is definitely a so called sudden spiritual manifestation they know that what the man is doing there is strange for them, and it abruptly changes the way they look at him. Although there is no physical threat for them at that moment, Mahony and the speaker feel worried and confused, and one of them even runs away after having seen this.Although directly rgleeful to the old mans behaviour linked to the first epiphany, we can find another one when he is bac k and talking again the way he speaks and his opinions have changed so drastically that there must be another strange awakening in the speakers mind. We feel reminded of a definition of an epiphany mentioned earlier It is a sudden spiritual manifestation in the vulgarity of speech and gesture.The third and last epiphany, I suggest, might be found at the very end of the story, when the boys are just about to leave, to finish their day off and start the journey back home they now realize that they have in reality find out what their adventure was like they have met a sexually sick bloke instead of having an exciting day in Dublin, visiting a sight and enjoying themselves.A second example for Joyces treatment of epiphanies could be the short story After the Race. Unlike An Encounter it deals with adolescence, and tells about what happens on a picky evening in paralysed Dublin.Four young people return to Dublin. They have just taken part in a car race, and have won the second place. T he group is made up of a French man, a French-Canadian, a Hungarian and Doyle, a Dubliner. Through Doyle, Joyce shows the ambitions and aspirations of middle class Dublin. His father was a butcher, but had been fortunate enough to secure some police contracts and had become rich enough to be referred to as the merchant prince. The father has plans for his son Doyle is first sent to Cambridge, to study, where he first encounters supranational upper class lifestyle, not the one he knows from Dublin. Studies do not particularly interest him, and he returns to Dublin. Doyle could be called a typical rich son, and he is highly interested in music and motoring. He got to know a member of the racing team, and is now elated to be entering Dublin in the teams company. That evenings Dinner is a matter that causes great excitement in Doyles family, as it shows father and mother that their son has arrived arrived in the world of jet-set and international playboys, as they ring.However, Joyc e doesnt reject to admit that Dublin wasnt actually a metropolis as it seemed to be then That nighttime the city wore the drape of a capital. The company of the young men is heady. They talk loudly and gaily. And when they stroll along Stephens Green, people on the road make way for them. I think Joyce wants to imply here how much the odour of wealth and internationality are worshipped in Dublin another allusion on the paralysis he finds in Dublin in those times. They team makes its way to a yacht, where the go on celebrating themselves happily. The party continues with game where money is staked Doyle loses heavily, but who cares on such a night? The party ends up with the Hungarian, who unlike Doyle realized that this isnt his world, retired from the game, announcing Daybreak, gentlemenIn this story, we find another way of use of epiphanies Joyce keeps it until the very end until he uses the epiphany with the Hungarian reminding the team that it is time to wake up and face the realities of a normal day. This shows Doyle that the last twelve hours were just an illusion and that he cant actually cope with the standard of these international jet-setters. He has lost far more money than he can afford and has to realize that he is just a Dubliner and that Dublin hasnt got its place in a line-up of the international capitals. Joyces use of the epiphany is remarkable, as it wasnt to the very end of the story that he effectively used it. For the whole time, Joyce left Jimmy Doyle and us in the imagination that the Dubliner could actually cope with his colleagues until he abruptly drops him out of his dream world.So far we could discover quite a different use of epiphanies in two of Joyces stories used three times in An Encounter, opening different point of views for the boys of the day and of the old man, Joyce uses, in contrast, only one epiphany in After the Race, which in itself, however, is much sharper and more abrupt. While in After the race the epiphany is used at the very end only, they are spread wider in An Encounter. Both stories epiphanies have in common that they actually always are memorable phases of the persons minds themselves, or in Joyces words, these sudden spiritual manifestations I mentioned before.

Uniformity of Accounting Standard and Conceptual Framework Essay Example for Free

Uniformity of Accounting Standard and Conceptual Framework EssayUniformity of Accounting Standard and Conceptual Framework Executive summer-flowering Harmonization of the expla acres measure and conceptual framework is emerging as a requirement for of the international company. As business chase after national boundaries so the transecting parties need unanimity in the fiscal coverage for better understanding of the business conditions. The suffice of harmonization holds accelerated by the initiative of the two study banner tantrum body of the world IASB and FASB.Although the two authoritative bodies try to uniform the accountancy stock(a) but the major concern arises here is the biasness of the influencing nations. In the assignment, pros of the harmonization attend is discussed which is essential for international business community. The process is excessively disturbed by taking into account no con steadration of the society and perspicaciousness of the profes sionals. In the assignment nearly(prenominal)(prenominal) recommendations argon made for accelerating the harmonization process. Contents Introduction Economics and politics are the two major elements that shape the write up bill of a nation.As each and every nation varies in their economic condition, customized accounting standard gets its appeal. Nowadays business is not confined in the national boundaries. With the integration of the worldwide market and the economic forces the process harmonizing the accounting standard has become an emerging issue. In the process independent rather than governmental organization is most appropriate. If we account for the advantages and disadvantages of the harmonization process then in the pros side of the ledger high quality standard of the FASB is the achievement and in the cons side I will posted the biasness of the standard setters.The process reduces the make up of the international community because adding an additional member in th e process tends to zero marginal cost of standard setters. Why uniformity in the accounting standard and conceptual framework? With the widespread integration of the markets and policies all(a) over the world, nowadays it becomes inevitable for the monetary institutions all over the world to follow a uniform standard for pecuniary reporting. Following the high quality accounting standard tends to a high standard financial reporting.The pros for informing standard all over the world are as follows (Ball, ,2005) Maintaining uniformity in financial selective instruction creation standards are set to guide the contracts of the financial institutions. In the case, if the financial reporting of the entities is diverse, it causes paradox for both the spying parties in the maintenance of the conditions of the contracts. For example- Company X lends money from cuss Y on the condition that landed amount must not exceed 60% of the total tangible. In the situation valuation techniques o f the firms are antithetical then it affects the contract adversely.So following a uniform standard for valuation of tangible asset is a solution of the problem Uniform presentation of financial performance investors make investment decision based on the financial performance of any firm. In the situation, if the firms follow different standard to see profitability then it becomes misleading for the investors. Following a uniform standard for reporting can resolve the problem (Lammle, ,2005) Adopting uniformity in the accounting standard offers the society the following three benefits 1.Uniform accounting standard offers the benefit of economics of scale. Standard once are set, the cost of adding additions user is zero 2. The auditors tasks get easy because all the financial institutions follow uniform policy and procedure for reporting 3. Comparability can be made which reduce the cost of the firms contracting each other Extended cross border transactions nowadays cross border tr ansaction has been increased. entropy about the foreign products and the financial discipline of the business are now available in internet.As a result, investors invest in foreign firms. In the situation uniform financial reporting gets very important (Buys, ,2011) Uniform financial reporting offers the investors the following benefits IFRS standards offer a more accurate presentation of the financial data than that of the national standards. information of some firms is not readily available. In the situation uniformity in accounting standard reduce risks in decision making Usually delicate investors cannot evaluate all the information than that of professionals.Following the IFRS standard improves the quality of information which ultimately gives the investors more information for access Following the uniform accounting standard serves the purpose of comparability and information accessibility cost gets reduced In IFRS standard emphasis is given for the comparability of inform ation and it becomes more accessible. So combine the entire world standard with IFRS yields the investors the above benefits. Some other passive pros of uniform accounting standard are as follows Improve usefulness of financial dataIncrease transparency which ultimately benefits stakeholders The above two factors tend to reduce agency costs of the firms The above are some of the benefits of harmonization of the accounting standard. The process of harmonization is fueled by the process of globalization. As transactions occurs across national boundaries, there create a need for uniform accounting standard. In todays business world, transactions cross national boundaries. As a result uniformity in reporting financial data gets very important.IFRS standard plays a vital role in the process of harmonization and many of the European nations follow IFRS. In the process an initiative is taken by USA to harmonize GAAP with IFRS. (HINES, ,2005) Arguments against uniform financial reporting Uniformity in financial reporting is made at the expense of the society. cultivation differs in different nations, as a result in the process of uniform accounting reporting cultural aspects are considered. Economic condition of different nations also varies, for example- some are big, and some are small. Uniformity ignores the judgments of the professionals.The process also discourages research in the field and also discourages different ways of financial reporting. Shortcomings of uniform financial reporting are as follows (Sunder, ,2007) Application of the concept uniformity the concept of uniformity can never be defined specifically so that the standard setters can apply it in financial reporting. For example- in case of reporting the R D expenditure, management discretion is ignored. In record the expenditure economic nature of the firm is considered. But the economic condition of the firms is not feasible in many cases.As a result, the uniformity issues creates problem Soci al norms the process of uniformity in accounting standard barely considers the issues like cultural, social and political differences in the nations. As a result the process of implementation is affected largely. (Madawaki, ,2012) In applying the standard in the society the standard setters face the following three problems related with the practice in the society 1. Information problem in the process of developing standards, the stand makers have very little information about the social circumstances.Standard are set to supervene upon the previous one but the process is very complex. Involvement in the social norms provide more information which is largely ignored in the process 2. Problem in design the standard in designing standard, it becomes very important to attain representation, impartiality and consistency. The professionals set the standard may not be impartial. In the process, the influencing stakeholders try to influence the standard setting for their benefit. This influ ence distorts the proper standard setting of the standard setting body. 3.The gaming problem the development of the standard alters the decision environment of the business firms. Standard also paves some new opportunities. The standard setters do not possess all the information for desired chances as a result misunderstanding arises. The standard setters should ensure that the standards ensure the mutual understanding between the standard setters and the business firms Legal situation of a nation in the cases where standard is conflicting the low of the nation the jurisdiction of the nation imply it invalid to impose Education and research in the process of uniformity new standards are set.As a result, the professional teams of the standard setting body have to train the local the professionals in the new standards. In the educational programs also the subject concern with the topic should be amended. This means that the whole system such as educational materials, accounting softwa re, reporting system all have to be restructured (Agrawal, ,1987) The process of uniformity is questioned by the dominance of some countries. Many nations argue that the head of IASB is the representative of USA.It is a major defense against the standard setting process. In some cases, the judgmental areas of the business firms vary. In the situations, uniformity is somehow im come-at-able. Harmonizing standard with the US GAAP in the uniform of standard is also a major shortcoming. Recommendation The process of harmonization of the two standard setting bodies FASB and IASB has already been started. The process benefits the transactions across national border.Cost of providing information is also reduced. In the situation the process can be successful if it can maintain the following standards (Barbu, ,2007) To cope with the changing global marketplace, the standard setting body should update the accounting standard in a regular basis and should communicate it with the related parti es for implementation The standard setting body should be private and independent to avoid any political pressure of the government which ultimately ensures democracy.In case of governmental standard setting body, there is a chance to be biased in formulating accounting standard In setting the standard the economic variety of the nations should be considered There should be some areas for professional judgment because of the economic variety of the nations To implement the process of uniformity a monitoring sell should be developed. The department oversees the maintenance of the accounting standard. If any nation does not follow the prescribed standard then the department can panelize the nation (Buchanan, ,2007)Conclusion The process of harmonization gets appeal of the international community in the last ten years. The process gets accelerated by the Europeans as they are currently following IAS and IFRS for financial reporting. United States is also a broach in the issue by creat ing a bridge with the international standard with GAAP. In the process the stakeholders gets advantaged by sharing a uniform financial reporting. The cross border relationship is emerged in a new horizon now. The audit process gets the justification in the harmonization process.But the process is not without some problems also. The process reduces the independent judgment of the auditors. The major stakeholders also influence the standard setting process. An independent private standard setting body is a possible solution to the problem.