Roles of Multidisciplinary Teams for Chronic Patients Assignment

Jobs of Multidisciplinary Teams for Chronic Patients - Assignment Example In regard to this, it is significant that it is realized that the majority of the constant diseases are innate while other are dependant on the idea of life for instance smoking. They must be treated since fix is beyond the realm of imagination. Constant sicknesses cut no matter how you look at it in what is alluded to as start to finish. there are various classes of constant ailments beginning from Arthritis, Alzheimer's to zoonoses interminable disease that are passed from creatures to human, avian influenza is a model (Brighton, 2005). Of ongoing weight has additionally included onto the not insignificant rundown of the ceaseless ailments. The expense of keeping up life within the sight of the interminable ailment is genuinely costly and deepest case in the event that one can not bear the cost of the cost, at that point they essentially capitulate. For instance in diabetes, there is have to infuse insulin every day for those with the intense structure (Brighton, 2005). Since the g reater part of the interminable sickness can't be totally be relieved, there is broad help from the human services suppliers with the end goal that the patient are given the direction on the most proficient method to deal with certain tasks all alone. Before leaving the emergency clinic the patient are given the rudiments of their condition and how to deal with the conditions without the specialist (Larsen, Pamala, and Ilene, 2009). Instances of ceaseless sickness can probably prompt the frustration of the patient in dealing with themselves, this is a result of the continually repeating ailment condition that requires close observing and any lack of concern might be deadly to ones life. This make the patient to have the inclination that they can't appreciate life and get the chance to be discouraged and can created extraordinary feeling of injury. For this situation the patients require mental treatments (Lubkin, Ilene, and Pamala, 1988). The injury that is experienced by the patien ts can be on a level plane be moved to the heath parental figures and even to the nearby relatives in what is alluded to as empathy exhaustion or burnout. Empathy exhaustion is characterized as the expense of giving consideration to the patients as one will in general sympathize with them to the degree that they themselves get influenced (Ackley, and Ladwig, 2010). In the contemporary society, one of the most stressing constant disease is the oncology cases, the improvement of destructive cases is on the overflowing and this is credited to the way of life that larger part of the people groups have settled on. For this reason, the commonness and frequency of the instances of ceaseless diseases will be thought of. Commonness of an ailment consider finding the rate at which the malady spreads while in rate, we do considers a depiction number of the people who are casualties as at a particular time (Funk, 2001). Qualities of constant illnesses Chronic sicknesses share numerous variables for all intents and purpose; the greater part of the ceaseless infections are achieved by the way of life drove by the person. The rise of these diseases are exclusively brought by the idea of the existence they settle on, for example, in the over utilization of liquor is known to exhaust the pancreases and this hinders the exhibition of the pancreas and may not be in a place of emitting the fundamental hormones that are required for the guideline of some significant components like the control of the sugar level in

Value Management of Construction Projects †MyAssignmenthelp.com

Question: Examine about the Value Management of Construction Projects. Answer: Presentation: Moral direct is all the more firmly identified with the lawful lead despite the fact that they don't generally cover and leave uncertainty over progressively proper activities at some particular conditions. In any case, this vulnerability can be diminished by structuring legitimate associations which support or persuades moral practices. The variables which become possibly the most important factor, while taking morals in the building and development enterprises are perceivability, reward frameworks and moral preparing programs, which ought to be presented in a positive way (Kelly, Male and Graham 2014). What's more, the data and information the board predominantly centers around the information accessible. It manages the unstructured just as organized figures and realities. In addition, innovation is exceptionally helpful and useful in this angle. It to a great extent centers around getting, finding, empowering and empowering by making societies, procedures and conditions where the information and data are made or shared (Walker 2015). Separated than these variables, the normal move for the ongoing alumni just as vocation experts is doing post graduate research preparing in building and development. The structure and development the board courses which are offered in foundations help the understudies in building up their expert contacts just as building their down to earth abilities. It for the most part includes field excursions and site visits; subsequently, giving the understudies the chance of trying hypotheses. The administrative control plan in development the board majorly affects the exhibitions of Model Predictive Control, which must not be disregarded. Guidelines are viewed as a consistently developing element of present day days. In this manner, for the experts working in some particular businesses like development, the board, account and others, guidelines help with forming every single choice (Kelly, Male and Graham 2014). References Kelly, J., Male, S. also, Graham, D., 2014.Value administration of development ventures. John Wiley Sons. Walker, A., 2015.Project administration in development. John Wiley Sons.

A Midsummer Night’s Dream Essay: Romanticism and Realism :: Midsummer Nights Dream

A Midsummer Night’s Dream:  Romanticism and Realism              In A Midsummer Night’s Dream, by William Shakespeare, love is seen in various ways.  Bottom ends up being very precise portraying the four fundamental sweethearts when he states, O what tricks these humans be† (Act #, Scene #, Line #). While the four fundamental characters put stock in sentimentalism, Theseus is a solid supporter of authenticity.             Demetrius and Lysander both communicate in non-literal language and both are exceptionally attractive. Their adoration for Helena and Hernia manage physical fascination and coquettish acts than affection that catches body, psyche, and soul. In the event that any of the four characters groups anything of sensible love, it would be Hermia. She was eager to hazard demise so as to be with Lysander. This demonstration of adoration goes past some other in this play, and exhibits Hermia’s commitment to Lysander. My great Lysander, I vow to thee by Cupid’s most grounded bow-Tomorrow genuinely will I meet with thee (Act 1, Scene 1, Line #).             Helena is perhaps the silliest character in the play, and now and again can be very disturbing. Demetrius shows no adoration for her, yet she continues pursuing him. Furthermore, in any event, for that do I love you the more. I am your spaniel; and, Demetrius, the more you beat me, I will grovel on you (Act 2, Scene 1, Line #). These characters are a genuine meaning of lovesick. Every one of them have all the earmarks of being infatuated with affection, more so than in adoration with one another. They all quickly run about, each changing accomplices so frequently that one is never extremely certain about who cherishes whom. Each expends themselves with what they consider to be genuine love to the point of losing contact totally with this present reality. To them, love is a fantasy that includes no explanation. They all accept that beginning to look all starry eyed at include s simply sentimental discourse and want for one another.             Unlike the four principle sweethearts, Theseus, Duke of Athens, accepts that men ought to never be distant from this present reality. To put it plainly, he sees the four lovers’ story as only a fantasy devised in their minds. The whole thought of being charmed by one’s darling to the point of putting some distance between this present reality is over the top to him. From the start, Theseus’ love for Hippolyta might be seen as chilly, yet once one understands Theseus’ practical and honorable character, clearly he emphatically wants his lady.

Most Noticeable Good Social Issues to Write about

Most Noticeable Good Social Issues to Write about Utilize all you know to reveal your comprehension of the planet, and bring out good old philosophical theories. Many times, as you attempt to explain what it is which you wish to write about, you're clarify in our own mind what it is that you wish to say. If you've got another pertinent question, please don't be afraid to write it to me. When you write your diary in this manner, you observe the very first sentences may be difficult to transform. Social workers frequently have a negative reaction to documentationit is the bane of several professionals' existence. Excellent company and good social practices aren't fundamentally opposed. Freelance writers can make superior fees and royalties. Unless you happen to be an expert writer, an expert writer is going to do a better job since they are professional. Good Social Issues to Write about Explained You might or might not wish to use a pseudonym. Technically, there's nothi ng a ghost writer cannot write for you. If you're looking for a ghost writer for an internet marketing campaign, I strongly suggest Elance. For some decent suggestions on how to develop into a persuasive writer, take a look at this post at earnticle.com. However tough life gets, there's always a great side to things. My very best friend was the 1 person I could speak to about anything. In the event the message can't be made in an ad or commercial, it cannot be made via social networking. You're building an image of a social issue, and you will need to bring up every potential side of the story. Good Social Issues to Write about Ideas Even if you're anonymous, even if you're on a locked account. To start with, your essay is supposed to deal with a specific social, psychological or anthropological matter. There are a few important things you will need to know to be able to write up a great essay. When you compose a social issue essay, it is very important to demonstrate yo ur private view of the issue. The War Against Good Social Issues to Write about If you don't actually need another job so you may replace the very first job. The procedure is extremely easy and extremely instinctive for amateurs. Type of Good Social Issues to Write about This social issues to compose a research paper on is a remarkable chance to find academic aid for your assignment from a specialist writer. You also receive a great opportunity to dig more into research! So for instance, more than 1 research article can support a conclusion that's then reported in the well-known media. The social issues research papers may appear easy to write in comparison with different topics, but still it demands an extremely creative strategy, a tremendous quantity of curiosity and capacity to think beyond the box and search data in unconventional sources. Many also clearly agree with his analysis that business is often viewed as the issue, not the solution. You are able to monitor fresh thematic material linked to your business and cause far better material in your specialty. It will make a snowball effect and you may get more people to share your content afterward and get new contacts it is possible to request their ideas in your next part of contact. The content creation method is more difficult, but there are plenty of methods to allow it to be easier. Although never practiced on an everyday basis, process recordings signified an effort to document everything. Don't hesitate to use our sample topics to produce your own! It is possible to decrease your possibility by buying different kinds of expenditure possible choices. A specialist ghostwriter ought to help you make a determination on an optimum size for your work. There are different paths than scrolling to look for content on Zest. There are many problems, even on you r own campus, which should be resolved. The Soprano's are only one example of the way the media have started to glorify social problems in the media. Twitter is an excellent outlet as there's a rich stream of individuals looking for lengthier content ready to support and share information but other social networks may be used too facebook groups, for example. In many nations, including the United States of america, aggressive women are often thought to be outside the social norm. The media should not have the ability to persuade us from that which we feel is correct, developing a new demented social norm. Individuals and institutions who decide not to abide by the boycott aren't punished in any manner. The majority of the people didn't understand what is CAB. At all times have an extremely jovial, but businesslike identity to find the consumers who'd love to spend to like you. Some people reside in rural areas which do not offer opportunities for individuals to get acquainted with their neighbors or to make new pals. Most Noticeable Good Social Issues to Write about The expanding size of the international population is no problem that appeared within the past. There are several political, environmental, economic, and societal issues in regards to global warming. The policies affecting social workers today can result in food deserts forming and people who are not able to afford to become sick. When you look around, you will observe social difficulties that affect society each day. A Startling Fact about Good Social Issues to Write about Uncovered Figure out why that you're i nvesting your hard earned cash. You're not asking for a particular sum of money, just just a little help. Know the way immediately it is possible to generate again your hard won money. The wise money at the moment is in TV.

The Differences Of Culture And Culture Essay - 2234 Words

The Differences of Culture Culture is part of each of us; its characteristics are defined by a combination of multiple conditions such as language, religion, places, people, lifestyle, etc. People in different societies have different cultures, sometimes they can be significantly different, but they can also have similarities. We are all surrounded by people of different backgrounds, religion and culture. This expands our knowledge and by being surrounded of different cultures, it let us to think with an open mind accepting our differences, but also celebrating our similarities. Some of us might have a greater knowledge in this subject; some of us have live between a mix of cultures. People that have emigrated from a different country know how different cultures can be. I believe every one of us at some point have seen the differences of cultures, some might know little about them, but at least everyone can be identified with their own culture. To know who we are and what our culture represents is important, i t is also important to expand our knowledge in cultures from people that surround us because we are in a diverse world where millions of people live differently and it might surprise us how different but also how similar we all are. Culture is powerful; it can shape our perceptions, attributions, judgment, and ideas of our self and of others. It is one of the most important attributes in our lives. We carry this since a very young age; we look up to our parents, ourShow MoreRelatedThe Differences Between Cultures And Culture Essay1579 Words   |  7 Pages How to get over the differences and conflicts between cultures Culture is a specific set of attitudes and perception that direct the way a community lives. There are very many cultural groups and orientations in the world today. These groups are based on specific homogenous attitudes or values shared by a community. From the definition, the factors may emanate from religion, ethnicity, education, gender or sexual orientation. For example, as a function of religion, culture has the potential to causeRead MoreDifferences Between Cultures And Cultures1009 Words   |  5 PagesIn contemporary society, cultures from our daily lives. People adapt to their own culture and are interested in other cultures which are different from their own. Some people think the best way to learn about diverse cultures and traditions in the world is by wearing fashions, hairstyles, or body jewelry from other cultures. Obviously, learning about the diverse cultures and traditions just by exterior appearance is a partial way to learn more about different cultures. Instea d, better ways to understandRead More Culture Difference Essay622 Words   |  3 PagesCulture Difference The first culture difference that many Japanese find in America is their greeting customs. Although the greeting is one of the simplest human communications, both countries have different methods of greeting each other. Three differences include introduction, self-introduction, and departure. In addition, the main reason for the difference is that Americans use verbal greetings and the Japanese use nonverbal greetings. First, the order of introduction in the U.S. is theRead MoreDifferences in Cultures Essay457 Words   |  2 PagesDifferences in Cultures Cultures are a complicated characteristic to understand. Living in the United States all of my life I never truly understood other cultures. When I would see people from other cultures come into my work or see them at school I thought they were bizarre. Last summer I went overseas to England, Ireland, and Wales. There I observed that the customs overseas are very different. One facet I noticed was their alcohol consumption. In the United States the law says you haveRead MoreDifferences Between Popular Culture And Indigenous Culture Essay1256 Words   |  6 Pagesdiversity of culture is an incredible notion. It is unfathomable how the anatomy of the human race is so similar, yet so different in the behaviors and ideas that take place. The two primary cultures I am focusing on throughout this essay are the differentiation between popular culture, and indigenous culture. I will also make the point of folk culture, and how it has slowly transformed itself from its self sufficienc y, to relying more on the ways of popular culture. To begin, the differences betweenRead MoreDifferences Between German Culture And American Culture1654 Words   |  7 Pagesâ€Å"Culture makes people understand each other better. And if they understand each other better in their soul, it is easier to overcome the economic and political barriers. But first they have to understand that their neighbor is, in the end, just like them, with the same problems, the same questions.†- Paulo Coelho. According to Paulo Coelho, in order to better overcome the worldwide obstacles, we should try to understand each other’s cultures. Through this paper, I will try to show you the main differencesRead MoreDifferences Between American Culture And Indian Culture1167 Words   |  5 PagesCulture is the characteristics and knowledge of a particular group of people, defined by everything from language, religion, cuisine, social habits, music and arts. The cultures around the world are very different and very much the alike at the same tim e. On the other hand, some similarities also lie between two nations. While the culture of America is a mixture of different cultures, the Indian culture is unique and has its own values. There are many types of differences lies between American cultureRead MoreDifferences Between Cultures And Cultures Of Europe2036 Words   |  9 PagesJonathan Gessner Peoples and Cultures of Europe Dr. James Biologists of Europe Many of the world’s well known and famous biologists and scientists have come from all over Europe in both the past and the present. Many of the pioneers in learning to study and understand the physical world from a scientific point of view have come from Europe. Modern scientific works can still be attributed to these researchers because their work will always be significant and applied even in the modern world. DistinctivelyRead MoreDifferences Between American Culture And German Culture909 Words   |  4 Pagesfundamentally different than the culture in the United States in which the people are trusted to do the right things rather than being forced by a set of written and unwritten rules that regulate social behavior. There are three significant differences between American culture and German culture: rules and regulations, the bureaucracy, and categorization. These differences help explain why German and American culture are so different. The first and most important cultural difference between Americans and GermansRead MoreDifference Between Chinese Culture and Western Culture4065 Words   |  17 PagesCommunication and the Conflicts between Chinese Culture and Western Culture Abstract There are many matters of cultural conflicts in intercultural communication of Chinese culture and western culture, and it seriously affects the course of communication. So, it is necessary for us to find the in-depth reason and make some plans on how to improve the ability of intercultural communication. This is the right way to avoid the cultural conflicts. There are several culture conflicts: the conflicts on privacy, the

Essay on The Use of Laughter in Poetry by Langston Hughes

The Use of Laughter in Poetry by Langston Hughes Jessie Fauset explains in her essay The Gift of Laughter that black comedy developed not as a method for blacks to make people laugh, but as a necessary emotional outlet for black people to express their struggles and hardships. The funny man took on a much more serious emotion than appeared on the surface level. Comedy was one of the few means black people had available to them to express themselves. The paradoxical definition of laughter is applicable to all human beings; the limited means of expression is unique to those in an inferior place in society, such as the black Americans of the Harlem Renaissance. In a sense, what makes the struggles represented by the black†¦show more content†¦Many of Langston Hughess poems contain references to laughter. Jessie Fausets essay describing the double meaning of laughter helps the reader to understand the complex nature of Hughess use of laughter in his poems. The Jester and Minstrel Man are two of the more obvious poems tha t deal with the complex meaning of laughter. The Minstrel Man discusses the same role of the funny man that Fauset describes in her essay. The white audience sees a black comedian laughing on stage but does not look past the laughter to see the hurt and pain of the black community: You do not think I suffer after I have held my pain So long? (lines 5-8) The white audience is unable to or refuses to look beyond the comic side of laughter to find the reality that, as Fauset describes, the funny man is really a character with a definite plot in a rather loosely constructed but none the less well outlined story (162). There is a sad story to tell but the only way to tell it is through comedy. The story is sad because, as stated in the last lines of the poem You do not know / I die? the white audience sees a happy, dancing man on stage but cannot see what oppression has done to his soul (lines 15-16). Hughess poem The Jester is also dealing with the obvious subject of laughter but is even more troubling than Minstrel Man. The Oxford English Dictionary defines jesting as uttering gibes or taunts; givingShow MoreRelated Langston Hughes Essay833 Words   |  4 PagesLangston Hughes Langston Hughes was born on February 1, 1902, in Joplin, Missouri. He was named after his father, James Hughes, but was known as Langston. He was the only child from his parents James and Carrie Hughes. His parents were not married for long because of an unhappy marriage. When they separated, Langston was left with his mother, who left him behind to move from city to city to find work. Langston ended up living with his 70 year-old grandmother in Lawrence, Kansas. He livedRead MoreJames Mecer Langston Hughes: Literary Genius1763 Words   |  8 PagesJames Mercer Langston Hughes was born February 1, 1902 in Joplin, Missouri. James Hughes and Carrie Langston are Hughes’ parents. They later divorced when Hughes was young. After his parents divorced he went to live with his grandmother until he turned thirteen years old. At thirteen years old he moved to Lincoln, Illinois. After living in Illinois he later moved to Cleveland, Ohio to live with his mother. When he moved to Cl eveland he started writing poetry (â€Å"James Mercer†¦Ã¢â‚¬  par. 2). Langston had manyRead MoreThe Harlem Renaissance By Langston Hughes1033 Words   |  5 Pagesfrom 1920 to around 1935. Even though this period was short, it still lives on though all African American artists today. According to Biography.com in the article about Langston Hughes, there were many artist, musicians, and writers such as Langston Hughes, who was a huge part of the Harlem Renaissance period. Langston Hughes was a well-known poet and play writer. In the magazine called â€Å"The Crisis† his poem â€Å"Negros Speak of River† was published in 1921 and brought him attention in all the blackRead MoreThesis: Langston Hughes and the Blues1812 Words   |  7 Pagesï » ¿Research Outline I . Introduction Thesis Langston Hughs viewed the music of the blues and poetry as kindred forces that propelled the downtrodden blacks of the 1920s and 1930s toward a better day. II. Paragraph Two develop metaphor between constancy of blues music and ocean waves in live of black people. Quote blues poems: Weary Blues, Po Boy Blues, Homesick Blues. Relationship between the listener (the poet) and the blues musician, each coming to the same place night after night Read MoreLangston Hughes ´ Memories in His Poems Essay834 Words   |  4 Pagesauthors and poets make use of their memories and experiences in their work as a way to reflect back on their lives, raise awareness, or just simply to tell a story. As a prominent contributor to the Harlem Renaissance, Langston Hughes was an inspirational poet who highlighted many aspects of the urban life of African-Americans through reflections of his own life and experiences. As a writer, a poet and a prominent activist of the civil rights movement, Langston Hughes was a man that was notRead MoreLangston Hughes : The American Dream And Southern Migration With The Reality Of Prejudice2931 Words   |  12 Pages11/4/14 Langston Hughes Themes, Styles, and Techniques Langston Hughes has solidified his place as one of the greatest writers in American Literature to this day. This achievement is due to his thought provoking use of certain styles and techniques to portray his main themes and ideas. Many of Langston Hughes’ themes originated from his personal feelings and experiences. Hughes thus centers his themes around the ups and downs of African Americans living in America during his time. Langston HughesRead More Langston Hughes Essay1464 Words   |  6 Pages Langston Hughes   Ã‚  Ã‚  Ã‚  Ã‚  People always listen to music, watch movies or plays, and even read poetry without once even thinking what is could be that helps and artist eventually create a masterpiece. Often times, it is assumed that artists just have a â€Å"gift†, and people just do not consider the circumstances and situations that gradually mold a dormant idea into a polished reality. This seems to be the case with nearly every famous actor, writer, painter, or musician; including the ever-famousRead MoreThe Harlem Renaissance : Langston Hughes1145 Words   |  5 PagesNegro race as demonstrated by artists such as Langston Hughes. During the peak of the Harlem Renaissance, Langston Hughes created poetry that was not only artistically and musically sound but also captured a blues essence giving life to a new mode of poetry as it portrayed the African American struggles with ego and society leading Langston Hughes to be one of the most influential icons of the Harlem Renaissance. One affair is for sure, Hughes consistent use of common themes allows them to be the veryRead MoreLangston Hughes : The Black Writers Of The Harlem Renaissance1488 Words   |  6 Pageswriters of the 1900’S is Langston Hughes. While many writers focused on one style or category of writing, Langston Hughes is the most versatile of all of the writers from the Harlem Renaissance. While the state of Missouri is known for its largest cities such as St. Louis and Kansas City and for famous attractions such as the Gateway Arch, the state is also the birthplace of one of the most well-known writers of the early Twentieth Century. James Mercer Langston Hughes is an American author, writerRead MoreJames Langston Hughes And Countee Cullen934 Words   |  4 Pages James Langston Hughes and Countee Cullen were prominent poets. These poets were at the time of the Harlem Renaissance during the 20th century. Hughes and Cullen wrote for others to understand the stories of African-Americans living in the United State. These men had differences in their writing, but one mutual objective. James Langston Hughes was born in Joplin, Missouri on February 1, 1902. Hughes began writing poetry when he lived in Lincoln, Illinois. The Weary Blues was his first book of poetry

Contemporary Issues in Accounting use of IFRS †Free Samples

Question: Discuss about the Contemporary Issues in Accounting use of IFRS. Answer: Introduction The International Financial Reporting Standards (IFRS) were developed by IASB (InternationalAccounting Standards Board) in order to achieve harmonization by developing standard accounting practices and procedures that need to be followed by all the businesses worldwide during financial reporting. However, it has been found out by various studies carried out in developing and developed economies of the world that countries are facing challenged on effective implementation of IFRS due to country-specific contextual issues. In this regard, the present report aims to discuss the IFRS and the contextual issues faced by the countries worldwide in its effective implementation through reviewing relevant research articles related to the topic. Also, the report analyses the use of IFRS in businesses by presenting examples of financial reports of two companies and provides an overall discussion of the finding achieved through the use of institutional theory framework. Concept and the underlying assumptions of IFRS harmonization by referring to relevant literature International Financial Reporting Standards (IFRS) refers to accounting policies and practices that are developed by an independent non-profit organization known as IASB. IASB has developed IFRS in the year 2010 with the objective of developing global standards for the preparation and disclosure of financial statements by businesses around the world. The globalizations of economies have enhanced the complexity in financial reporting for businesses around the world. In this context, the harmonization of financial reporting is very essential for providing reliable, credible and comparable financial information at a global level. Harmonization will help in eliminating the differences that is present in financial reporting in order to overcome the difficulties that exist for companies to present their financial statements around the world. The harmonization can be achieved by developing similar set of procedures that result in unifying reporting standards in order to increase the similar ities in international reporting standards (Henry et al., 2006). The IFRSaccounting standards is regarded as an effective way to achieve harmonization in the financial reporting by promoting developing higher quality financial statements through adoption of international standardaccounting practices and standards. The adoption of IFRS standards will promote harmonization inaccounting as businesses around the world need to prepare their financial statements through implementing uniform standard accounting practices and policies. The international harmonization through the IFRS standards establishment will prove to be highly beneficial for investors and thus leading to increase in the future investments (Mirza and Ankarath, 2010). Also, the international harmonization besides increasing the investors confidence will also help in improving the ease to the global financial market. The absence of IFRS standards have made increasingly difficult for business entities to compare their financial reports and thus IASB has established standards accounting pr actices with the development for IFRS to promote harmonization in accounting rules and policies. The harmonization of IFRS globally will provide large benefits to parties such as investors, analysts, governments, creditors to easily understand the financial position of a corporation through its financial reports (Morais and Fialho, 2008). Also, harmonization will result in increasing the efficiency of auditing and reduce the complexity of financial reporting for companies have to otherwise follow different set of reporting standards for preparation of the financial statements for its various units operating in varying countries. The consistency between the financial reports of different business entities will make relatively easier for investors to make decision about their investment and thus will cause more flow of money in the capital market (Chand, 2005). Thus, it can be stated that development of IFRS is mainly done to reduce the conflicting accounting practices that are used by businesses in various countries that makes relatively difficult for analyzing the financial information for the end-users. The process of reconciling the financial information by multi-national companies is very time-consuming and expensive in the absence of IFRS. Also, there are increased chances of error-occurrence and misleading inform ation in the absence of a universal set of accounting practices adopted for preparation of financial reports. The IASB is also aiming for convergence of the GAAP (Generally Accepted Accounting Principles) and IFRS standards to achieve better harmonization in accounting practices as GAAP is regarded to be rule-based whereas IFRS is principle-based (Albu et al., 2014). Contextual issues of implementing IFRS in emerging economies and in developed countries The IFRS standards have largely been impacted by the common law of developed and developing countries such as China, South Asian countries, the United States and the United Kingdom. The establishment of IFRS standards by IASB is still not able to achieve harmonization due to contextual issues such as taxation, culture and political factors that have large impact on the accounting policies of a country (Morais and Fialho, 2008). The emerging economies though believed to have common characteristics are also facing issues in application and adoption of IFRS. This is mainly due to varying strategies used in IFRS adoption by the emerging economies and thus there exist wide difference in the application of IFRS standards by businesses operating within several emerging economies (Albu et al., 2014). Also, there are still some countries within the emerging economies that have still not adopted IFRS standa rds such as Syria, Morocco, Libya and Algeria. These countries still follow GAAP principles in developing financial reports. The IFRS standards, though, are proving very beneficial for developing countries in economic development through creating better investment opportunities but still some of the Middle Eastern countries do not allow their business corporations to use global IFRS standards (Zakari, 2014). The accounting and financial information received from developing countries is still not believed to be trustworthy at an international level due to such issues. As a result, the developing countries are not able to attract foreign investment for promoting their economic growth and development. Also, besides these political issues, the developing countries also face contextual issues such as inadequate knowledge and cultural factors that have caused difficulties in the adoption of IFRS standards. For example, China is regarded as one of the major emerging economies on an international level is also facing difficulties in the adoption of IFRS standards mainly due to contextual issues. The government of China is aiming to develop convergence between IFRS and CAS (Chinas Accounting Standards), however, there are still wide difference between CAS and IFRS. This is mainly due to lack of an international regulatory agency that is impeding the process of harmonization of accounting practice s. There is need for developing a commercial language that will help in convergence of accounting practices followed within different developing economies of the world (Wong et al., 2012). The United Arab Emirates, has responded effectively to increasing pressure of integrating its financial reporting standards as per the global standards. The UAE currently requires adopting the IFRS standards for promoting its economic growth and as such undertaking reforms to comply with the global IFRS accounting standards. However, the major challenge faced by the UAE in this context is that it has to undertake regulatory, legal and economic changes in order to adopt the western style financial reporting standards (Irvine, 2008). Thus, the development of global financial reporting practices is largely impacted by nation-specific and socio-political factors. The global harmonization of accounting practices is a very challenging task on account of presence of several controversial issues that are recently faced by the accounting standards setting bodies and market regulators. The developing economies are facing contextual issues such as lack of resources, skills, political and cultural factor that have hindered the harmonization of accounting practices. This is because emerging economies though share common characteristics have varying level of economic and accounting development (Finch, 2008). There are some developing countries such as Singapore and Malaysia that have well-established accounting practices but some such as Marshall Island even dont have a professional organizational for development of accounting practices (Zehri and Chouaibi, 2013). Apart from the developing economies, the contextual issues ar e also faced by the developed countries to achieve harmonization in their accounting practices. This is due to the difference in regulator environment of developed economies that cause differences in their accounting practices. The developed nations are recognized as leaders in the global capital markets but still face challenges in achieving a uniform set of accounting standards for financial reporting. The developed nations have established their independent accounting setting bodies such as AASB (Australian Accounting Standards Board) and others that have established their own set of accounting practices and conventions. As such, the IASB has to face difficulties in causing the convergence of accounting practices followed within a developed country and the IFRS standards (Chand, 2005). Thus, it can be said that with increase of globalization, the developing and developed countries are facing increasing pressure to comply with the global accounting practices of IFRS. The developing and developed countries are required to work in co-operation with each other to promote the economic growth and development at an international level through increasing investment opportunities. The developing economies are facing large contextual issues as there is difference in their level of economic and political development in adopting IFRS standards in comparison to developed countries. The developed countries though face issues in the adoption of IFRS they are still able to comply more with the IFRS standards due to their relatively same level of economic and political development (Henry et al., 2006). Analyzing the use of IFRS by researching annual reports of Tesco Wesfarmers Tesco, a general merchandise retailer of the UK, is listed on London Stock Exchange and thus have to comply with the accounting practices of the country. The financial reports of the company have been developed in accordance with the International Financial Reporting Standards (IFRS) as advocated by the European Union (EU) (Tesco, 2016). The financial reports are also developed as per the rules and conventions of Companies Act 2006 included under IFRS. The company have adopted historical cost basis for the preparation of financial statements while share-based payments, customer loyalty and net pension liabilities are measured at fair value (Kirk, 2009). The financial information presented in the annual report of the company is subjected to periodic review by the European Commission and thus can undergo necessary changes as prescribed by the IASB. The European Union (EU) has adopted the IFRS application in the year 2005 in order to adopt the international accounting practices for prom oting comparability and transparency in the financial statements of the EU countries (Geens and Hopt, 2010). The UK being a major member of the EU has to comply with all the reporting standards adopted by the EU and as such Tesco prepares and discloses all its financial information as per the accounting standards adopted by the European Union. This is due to the regulation adopted by the European Commission that all EU companies have to develop their financial statements as per the IFRS. However, the regulation is implemented only on the consolidated statements and thus companies can adopt the national GAAPs at the time of financial reporting for their subsidiaries and associate entities. As analyzed from the annual report of Tesco, it prepares its consolidated financial statements as per the IFRS standards mandated by the European Commission (Tesco, 2016). On the other hand, Wesfarmers Limited is recognized as one of the largest retailer of Australia that conducts its business operations through supermarkets and department stores. The company have disclosed in its annual reports that all the financial statements have been prepared in accordance with the AASB (Australian Accounting Standards Board) that holds the responsibility of developing and maintaining the financial reports as per the IASB (Wesfarmers: Annual Report, 2016). However, there exist some differences between IFRS and AASB standards in relation to the development of financial statements due to presence of country-specific issues. As such, AASB standards have been impacted by the country-specific issues and thus there are some differences between the financial reporting standards of AASB and IFRS. For example, as pre IFRS normal procedures are used for inventory calculation while AASB standards require the use of LIFO method in such calculations (Godfrey and Chalmers, 2007 ). As such, it is also analyzed from the annual report of Wesfarmers that some portion of its financial statements does not comply with the IFRS standards of IASB. Also, Wesfarmers do not develop and publish its statement of changes in equity that is required under IFRS IASB (Wesfarmers: Annual Report, 2016). Thus, it can be stated that there are some differences between the reporting practices of Wesfarmers and Tesco due to contextual issues that has hindered the harmonization of financial reporting standards globally. Therefore, apart from the wide differences that is present between the financial reporting standards still countries are emphasizing on the need of achieving harmonization in accounting practices through IFRS. This has been analyzed from the annual report of Tesco and Wesfarmers that exist in the same retail industry but operate in varying countries but still prepare their financial statements as per IFRS standards (Mirza and Ankarath, 2010). Discussion of findings in the context of institutional theory framework The development of standard accounting practices and conventions for promoting harmonization of accounting standards have largely been impacted by the framework of institutional theory. The institutional theory considers the processes that result in development and establishment of standard rules, norms or schemes for conducting social behavior. The theory provides a framework that helps in gaining an understanding of the accounting processes in a better and improved manner. As per the theory, organization can be considered as operating in social context of norms, values and standards and thus helps the accounting-setting bodies to develop accounting practice that promotes transparency and authenticity in financial reporting. The accounting-setting bodies can identify and examine the factors that result in legitimacy of organization practices during the development of standard accounting practices with the use of legitimacy theory framework (Carpenter and Feroz, 2001). The factors include cultural, social, legal and economic that has resulted in development of contextual issues and is negatively impacting the harmonization of accounting practices globally. The theory states that organizational can achieve legitimacy through abiding by all the regulatory structures, norms, societal and cultural practices and governance rules. Thus, as per the theory the presence of social, economic and political factors have a wide impact on the decision-making processes of organization and thus accounting-setting bodies should develop an appropriate understanding of these factors at the time of developing financial reporting standards (Albu et al., 2014). Thus, institutional theory help in determining the legitimate actions for organizations and thus help in development of standards procedures through which they can abide by all the laws, rules and norms for meeting the social behavior expectations. The use of institutional theory framework by accounting-setting bo dies will help in determining the appropriate laws and standards that should be abided by the organizations for promoting their legitimacy. It emphasizes on the role of regulatory, social and legal pressures that impact the actions of an organization. Thus, IASB has developed IFRS standards for promoting legitimacy in organizations worldwide as the standards adopted in the IFRS are meant to promote reliability, relevancy, comparability and consistency in the financial reporting. The proper application of IFRS standards by businesses worldwide will help in promoting transparency and credibility of financial reporting thus resulting in international growth and development of economies (Pietra, et al, 2013). Conclusion Thus, it has been analyzed from the overall discussion in the report that IFRS has resulted in harmonization of accounting practices for promoting better decision-making process of investors. However, the contextual issues such as economic, political and social factors have largely impacted the harmonization achieved by IFRS in developing and developed countries that need to be eliminated for achieving integrity in financial reporting. References Albu, C.N. et al. 2014. When global accounting standards meet the local contextInsights from an emerging economy. Critical Perspectives on Accounting 25, pp. 489510. Carpenter, V. L. and Feroz, E. H. 2001. Institutional theory and accounting rule choice. Accounting, Organizations and Society 26, pp. 565-596. Chand, P. 2005. Impetus to the success of harmonization: the case of South Pacific Island nations. Critical Perspectives on Accounting 16, pp. 209226. Finch, N. 2008. A Case Based Analysis of Impairment Decision Making. Journal of Law and Financial Management 7 (2), pp. 36-42. Geens, K. and Hopt, K.J. 2010. The European Company Law Action Plan Revisited: Reassessment of the 2003 Priorities of the European Commission. Leuven University Press. Godfrey, J. M. and Chalmers, K. 2007. Globalisation of Accounting Standards. Edward Elgar Publishing. Henry, D. et al. 2006. Harmonization of Accounting Measurement Practices in South Asia. Advances in International Accounting 19, pp. 2558. Irvine, H. 2008. The global institutionalization of financial reporting: The case of the United Arab Emirates. Accounting Forum 32, pp. 125142. Kirk, R.J. 2009. IFRS: A Quick Reference Guide. Elsevier. Mirza, A. and Ankarath, N. 2010. Wiley International Trends in Financial Reporting under IFRS: Including Comparisons with US GAAP, China GAAP, and India Accounting Standards. John Wiley Sons. Morais, A. and Fialho, A. 2008. Do Harmonised Accounting Standards Lead to Harmonized Accounting Practices? An Empirical Study of IAS 39 Measurement Requirements in Some European Union Countries. Australian Accounting Review 18 (3), pp. 234-236. Pietra, R. et al. 2013. Accounting and Regulation: New Insights on Governance, Markets and Institutions. Springer Science Business Media. Tesco. 2016. Annual Report and Financial Statements. [Online]. Available at: https://www.tescoplc.com/media/264194/annual-report-2016.pdf [Accessed on: 15 May 2017]. Wesfarmers: Annual Report. 2016. [Online]. Available at: https://www.wesfarmers.com.au/docs/default-source/reports/2016-annual-report.pdf?sfvrsn=4 [Accessed on: 15 May 2017]. Wong, T.J. et al. 2012. Challenges for Implementation of Fair Value Accounting in Emerging Markets: Evidence from China. Contemporary Accounting Research 29 (2), pp. 538562. Zakari, M. 2014. Challenges of International Financial Reporting Standards (IFRS) Adoption in Libya. International Journal of Accounting and Financial Reporting 4(2), pp. 390-412. Zehri, F. and Chouaibi, J. 2013. Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countries. Journal of Economics, Finance and Administrative Science 18, pp. 56-62.