Get help from the best in academic writing.

Assignment 3: Civil Litigation and Personal Injury Assessment

Assignment 3: Civil Litigation and Personal Injury Assessment.

Assignment 3: Civil Litigation and Personal Injury AssessmentA forensic assessment may serve a number of purposes in both criminal and civil contexts. In the context of civil litigation, a forensic mental health professional may be called to provide an assessment in a personal injury case. For example, the professional may be asked to identify whether a traumatic disability or syndrome exists and, if so, to determine the severity and impact on an individual’s functional abilities. Personal injury litigation expands over several areas.Using resources from the professional literature, research two types of reports written for civil litigation purposes. The literature may include the Argosy University online library resources, relevant textbooks, peer-reviewed journal articles, and scholarly websites created by professional organizations, agencies, or institutions.Based on your research, create a 3- to 4-page paper in a Microsoft Word document responding to the following:Discuss at least two ways in which a forensic assessment may be required in each type of civil forensic case.Identify the specific psycholegal issues to be addressed in each type of evaluation.Discuss the role of the independent medical examiner or independent forensic psychologist.Discuss several key elements that the forensic mental health professional would want to include in the report.Identify the legal entity or stakeholder (e.g., defense attorney) who might request each type of assessment report and explain the potential reasons for the requests. In other words, what might the forensic professional add to an understanding of the case beyond what is generally known by laypeople?Describe the assessments that are utilized to write the reports.Identify the limitations of the reports.Submission Details:By the due date assigned, save your paper as M1_A3_Lastname_Firstname.doc and submit it to the Submissions Area.Assignment 3 Grading CriteriaMaximum PointsDiscussed at least two ways in which a forensic assessment may be required in each type of civil forensic case.16Assessed the role of the independent medical examiner or independent forensic psychologist.8Discussed the role of the forensic mental health professional.8Identified who would request each type of report and explained the potential reasons for the requests.8Described the circumstances for such reports to be written.8Described which assessments are utilized to write the reports.12Explained what information can be obtained from the report.12Identified the limitations of the report for the two reports you selected.12Wrote in a clear, concise, and organized manner; demonstrated ethical scholarship in accurate representation and attribution of sources; displayed accurate spelling, grammar, and punctuation.16Total:100Attachments
Assignment 3: Civil Litigation and Personal Injury Assessment

Research and annotated bibilogrophy.

the topic is After the deaths of George Floyd, Breonna Taylor, and so many others, buffalo state college students planned and held a protest to memorialize their deaths and to draw attention to the need for change. What changes do we need to implement at BSC to ensure that diverse faculty and students are represented, heard, and protected? What systemic changes (curriculum, hiring, policing, etc.) can we make in order to make our campus more inclusive?This question has two things to do, First part, find two articles or resources that support (Anonymous polling is the most viable solution because people ( or students on campus) can voice their opinion without fear) after you choose your two resources, write them both in 500-700 words combined.Second part, for each resource you used write an annotated bibilogrophy. each resource has to be in a two paragraphs. so we will have 4 paragraphs in total for the second part
Research and annotated bibilogrophy

South University Physical Activity Exercise and Diabetes Discussion Responses.

1. The older diabetic patient discussed in week two project had the following preliminary issues: hypertension, arthritis, and visual impairments. His wellness program hence will provide supervised exercises, patient and family education and support throughout his journey, while also implementing lifestyle changes. The community center was well suited for supervised physical exercises. Supervised physical exercises are effective measures to improve muscle metabolism, and maintain strength (Seene, & Kaasik, 2012). Additionally, exercises have been reported to increase insulin sensitivity and aid in the achievement of improved glycemic control. Other benefits include better weight management, reduced blood pressure, and the risk of cardiovascular disease. Even though exercises are encouraged, the patient will be advised to discontinue boxing and change to non-impact sports due to the ongoing treatment for arthritis. The patient will be taught about the total cessation of alcohol intake that will help prevent hypoglycemic events. Avoidance of the barbecue and the integration or fresh fruits and vegetables will help achieve good lipid profiles (Khazrai, Defeudis, & Pozzilli, 2014). Since the patient takes multiple medications, the patient and his family will be taught on the importance of keeping a drug schedule, and having well-labeled, color-coded areas for keeping different drugs that will assist in minimizing mixing up of medications and the risk of overdose. Due to visual impairments, the patient’s family will be taught on the importance of increased lighting in the interior areas of the house and the introduction of walking rails. Orthopedic shoes for walking around to prevent the development of backache, and ease tension on the knees will be highly recommended. For emotional support, a close family relationship with his family will be highly encouraged. Since the patient was Hindu, he will be highly encouraged to engage in worshiping together with his family in the community temple. Close family relationships and religious worship will improve emotional health and spiritual growth (Choi, & Hastings, 2018).The above approach takes into account the physical health, emotional and spiritual health, patient and family education, home safety, community participation, and improved self-care. A holistic approach will not only improve the overall health of the patient but also assist him in attaining confidence in self-management, improved emotional wellbeing, and spiritual growth. This above provides an optimum level of well-being.ReferencesSeene, T., & Kaasik, P. (2012). Muscle weakness in the elderly: Role of sarcopenia, dynapenia, and possibilities for rehabilitation. European Review of Aging and Physical Activity, 9(2), 109-117. doi:10.1007/s11556-012-0102-8Choi, S. A., & Hastings, J. F. (2018). Religion, spirituality, coping, and resilience among African Americans with diabetes. Journal of Religion & Spirituality in Social Work: Social Thought, 38(1), 93-114. doi:10.1080/15426432.2018.1524735Khazrai, Y. M., Defeudis, G., & Pozzilli, P. (2014). Effect of diet on type 2 diabetes mellitus: A review. Diabetes/Metabolism Research and Reviews, 30(S1), 24-33. doi:10.1002/dmrr.25152 My subject for the week 2 project was D.K. a 65-year-old female with minimal health conditions. She reported mild hypertension and hyperlipidemia, and chronic neck and back pain due to an MVA in 2001 which required surgical replacement of cervical vertebrae using bone from her hip (D.K., personal communication, August 18, 2020). She voiced interest in attending a gym and increasing exercise. From the questionnaire and assessment, I performed for the project, I discovered the need for D.K. to[AJ1] participate in a consistent exercise program that includes both cardio and weight-bearing exercise. Exercise offers multiple benefits for the older adult such as decreasing the risks of cardiovascular disease, hypertension, diabetes, obesity, and some types of cancers (“Promoting Wellness in Older Patients”, 2017). Chronic back pain can lead to decreased activity and deconditioning of back muscles which can lead to increased back pain (Sturos, n.d.). Weight training can improve back health and pain by improving the function and strength of muscles in the back and core, increasing lean muscle mass and decreasing body fat, and increasing the ROM of the spine (Sturos, n.d.). My recommendation for her would be to enroll in MCA Health & Fitness Center which is a local wellness center that is run and owned by a cardiology group. They developed this center to provide patients and non-patients with convenient access to a program that is customized to fit their individual needs (“Providers”, n.d.). The exercise plan is customized with a review of medical conditions/ histories, as well as oxygen, blood pressure, and heart rate monitoring (“Providers”, n.d.). The staff there are well trained in kinesiology, exercise physiology, and exercise and fitness management (“Providers”, n.d.). D.K. would receive a program tailored to her physical abilities and limitations with monitoring and education regarding how to perform the exercises safely and effectively. This would not only help improve D.K.’s back health but her overall health as well as it can improve her HTN and cholesterol and lower her risks for other chronic diseases. Exercise is a great way to relieve stress and improve mental health. According to an article by Edith (2014), exercise is a holistic approach to achieve “outstanding health” as it not only reduces risks for disease and boosts metabolism, it also improves mental health. She goes on to state, “It has been demonstrated to improve mood, slow the cognitive decline associated with aging, reduce dementia risks, improve sleep, reduce stress and increase self-confidence” (Edith, 2014). References:Edith, J. (2014, January 07). 4 Reasons Why Exercise Is Holistic Medicine. Retrieved from https://www.onegreenplanet.org/lifestyle/4-reasons…Promoting Wellness in Older Patients. (2017). Retrieved from https://www.nia.nih.gov/health/promoting-wellness-…Providers. (n.d.). Retrieved from http://montgomerycardiovascular.com/fitness-center/ Sturos, E. (n.d.). Weight Training Effectively Relieves Back Pain. Retrieved from https://www.spine-health.com/blog/weight-training-effectively-relieves-back-pain3 What is the most important factor that causes caregiver role strain?Family caregivers are very important in supporting, promoting and maintaining the health of the people they are responsible for that are suffering from a chronic disease. They are responsible to perform activities of daily living that the sick person is not able to do. As a result, the caregiver can experience some negative effects called caregiver role strain. In my opinion, the most important factor that causes caregiver role strain is the severity of the illness. For example, in the case of a wife that is caring for her husband with prostate cancer, she has to spend a lot of time with him and she must also go to work, care for the children.How do you assess for caregiver strain?The quality of life of caregivers usually tends to deteriorate in physical, psychological and social aspects. Honea et al. (2008) said that caregiver role strain can be measured objectively or subjectively. An objective measurement of caregiver burden can be for instance the number of tasks the caregiver performs on behalf of the patient (Bookwala & Schulz, 2000; Gaugler et al., 2005). Several tools are proposed to effectively assess for caregiver strain. The Memorial Symptom Assessment Scale measures the burden related to frequency, severity, and distress of the patient’s symptoms. It is rated from 1 to 4: 1(rarely, slightly severe, no distress at all) to 4 (almost constantly, very severe, very much distress) (Honea et al., 2008).What can be done to prevent or decrease caregiver role strain?Research has proven that certain interventions are likely to be effective in lessening caregiver role strain. Psycho-educational interventions such as teaching problem-solving skills, include patient symptom assessment and management, teaching coping skills. Psychotherapy interventions such as teaching caregivers to monitor their own feelings, helping them challenge negative thoughts that may create issues for them and helping caregivers engage in pleasant activities and positive experiences (Honea et al., 2008).ReferenceHonea NJ, Brintnall R, Given B, Sherwood P, Colao DB, Somers SC, & Northouse LL. (2008). Putting evidence into practice®: nursing assessment and interventions to reduce family caregiver strain and burden. Clinical Journal of Oncology Nursing, 12(3), 507–516. https://doi-org.su.idm.oclc.org/10.1188/08.CJON.507-516Rueda Diaz, L. J., de Almeida Lopes Monteiro da Cruz, D., & de Cassia Gengo E Silva, R. (2016). Caregiver role strain: bi-national study of content validation. Investigacion y Educacion En Enfermeria, 34(2), 280–287. https://doi-org.su.idm.oclc.org/10.17533/udea.iee.v34n2a074. Choose one disease process and discuss the disease process.Chronic obstructive pulmonary disease (COPD) is an umbrella term used to described respiratory disease characterized by airway obstruction. COPD is a complex mix of signs and symptoms in patients with chronic bronchitis and emphysema with cigarette smoking being an important risk factor. Other factors, such as exposure to indoor and outdoor air pollution, occupational hazards, and infections, can cause COPD (Mannino and Buist, 2007). Although, smoking is the leading cause of COPD, however, not all smokers acquire COPD, and COPD can develop in nonsmokers as well. Sign and symptoms of COPD consist of Cough, SOB especially with physical activity, wheezing, and chest tightness. COPD is the third leading cause of death by disease in the United State (Burt and Corbridge, 2013). More than 16.4 million people have been diagnosed with COPD, and there are millions of people who have the disease and may not know it. COPD causes serious long-term disability and early death. At this time there is no cure, but with the proper medication and support management, COPD is manageable (American Lung Association, 2020). Discuss the goals for this disease presented in Healthy People 2020.According to the healthy people 2020, the goals for COPD include;Reduce activity limitations among adults with chronic obstructive pulmonary disease (COPD)Reduce deaths from chronic obstructive pulmonary disease (COPD) among adultsReduce hospitalizations for chronic obstructive pulmonary disease (COPD)Reduce emergency department (ED) visits for chronic obstructive pulmonary disease (COPD)How does the CDC play a role in meeting the goals?CDC works hard to lower the prevalence of COPD rates by offering smoking and tabacco cessation. They have campaigns that educated the nation on the benefits of quitting. They offer free quit coaching, quit plan, educational materials, and referrals to local resources to those who needs it (CDC, 2020).ReferenceAmerican Lung Association (2020). Retrieved from https://www.lung.org/lung-health-diseases/lung-disease-lookup/copd/learn-about-copdHealthy People 2020 (2020). Retrieved fromhttps://www.healthypeople.gov/2020/topics-objectives/topic/respiratory-diseases/objectivesCenter for Disease Control and Prevention (2020). Retrieved from https://www.cdc.gov/tobacco/quit_smoking/index.htm?s_cid=osh-stu-home-nav-002Burt, L., & Corbridge, S. (2013). COPD exacerbations. AJN The American Journal of Nursing, 113(2), 34-43.Pierson, D. J. (2000). Pathophysiology and clinical effects of chronic hypoxia. Respiratory care, 45(1), 39-51.Mannino, D. M., & Buist, A. S. (2007). Global burden of COPD: risk factors, prevalence, and future trends. The Lancet, 370(9589), 765-773.5. Thank you for discussing the various stages of Alzheimer’s disease. This is important information to know. In regards to the behavioral therapeutic strategies that can help with the treatment of Alzheimer’s, you had stated “The therapeutic techniques involve physical activities and music therapy which are used as viable and useful treatments”. How are physical activities and music therapy specifically beneficial? Thank you for your post!
South University Physical Activity Exercise and Diabetes Discussion Responses

Need help with final paper Social Issues in the Workplace

Need help with final paper Social Issues in the Workplace.

Week 5 – Final Paper
Social Issues and the Workplace
For the Final Paper, you will choose a social issue affecting the workplace and working environment, and develop a paper that thoroughly discusses the issue from both the workplace and societal viewpoints. Be sure to include the positive and negative aspects of the issue in relation to the workplace, society, and workers, especially the unique worker groups who may be most affected (e.g., women, immigrants, LGBTQ citizens, the working or middle classes, and racial, ethnic or cultural groups). Analyze how the issue could be positively supported using various social controls (e.g., laws, organizational policies/practices, training/education, government or corporate involvement, or social change) and recommend interventions in these areas. In addition, discuss the potential social or economic benefits which may result if your recommendations were implemented.
Choose one of the following social issues:
•The role of women in leadership
•Faith-based decision making in business (hiring and customers served)
•The use of immigrant labor in California
•Sexual harassment
•Executive versus worker compensation disparity
•The gender wage gap
•Whistleblowing
The paper must be eight to ten double-spaced pages in length (excluding the title and reference pages) and formatted according to APA style. You must use at least five scholarly sources (three of which must be found in the Ashford University Library) other than the textbook to support your claims. Cite your sources in text and on the reference page. For information regarding APA samples and tutorials, visit the Ashford Writing Center (Links to an external site.)Links to an external site..
Writing the Final Paper
The Final Paper:
1.Must be eight to ten double-spaced pages in length (excluding title and reference pages), and formatted according to APA style as outlined in the Ashford Writing Center (Links to an external site.)Links to an external site..
2.Must include a title page with the following:
a.Title of paper
b.Student’s name
c.Course name and number
d.Instructor’s name
e.Date submitted
3.Must begin with an introductory paragraph that has a succinct thesis statement.
4.Must address the topic of the paper with critical thought.
5.Must end with a conclusion that reaffirms your thesis.
6.Must use at least five scholarly sources, including a minimum of three from the Ashford University Library. a.The Scholarly, Peer-Reviewed, and Other Credible SourcesPreview the documentView in a new window table offers additional guidance on appropriate source types. If you have questions about whether a specific source is appropriate for this assignment, please contact your instructor. Your instructor has the final say about the appropriateness of a specific source for a particular assignment.
7.Must document all sources in APA style, as outlined in the Ashford Writing Center. For more information please review the In-Text Citation Guide (Links to an external site.)Links to an external site. and the APA References List. (Links to an external site.)Links to an external site.
8.Must include a separate reference page, formatted according to APA style as outlined in the Ashford Writing Center. Please review the APA Essay Checklist for Students (Links to an external site.)Links to an external site. to ensure you have all of the required components for your Final Paper.
Carefully review the Grading Rubric (Links to an external site.)Links to an external site. for the criteria that will be used to evaluate your assignment.
Waypoint Assignment Submission
The assignments in this course will be submitted to Waypoint. Please refer to the instructions below to submit your assignment.
1.Click on the Assignment Submission button below. The Waypoint “Student Dashboard” will open in a new browser window.
2. Browse for your assignment.
3.Click Upload.
4.Confirm that your assignment was successfully submitted by viewing the appropriate week’s assignment tab in Waypoint.
For more detailed instructions, refer to the Waypoint Tutorial (Links to an external site.)Links to an external site.Preview the document.
Click the button below to access Waypoint

Need help with final paper Social Issues in the Workplace

Make Changes to my Psychology paper

order essay cheap Make Changes to my Psychology paper.

The following is the original instructions is you are chosen I will attach my work that is completed, however the previous tutor completed the work for the state of Texas and I need it for the state of Michigan, it will need to be altered to fit with that requirement, APA formatting required. Legal and Ethical IssuesWhat would you do if your family was starving and you could discretely steal a loaf of bread to feed them? This is a legal and ethical dilemma. As you saw in the Learning Resources this week, legal and ethical dilemmas do occur in diagnosis and assessment, and they are intimately related; however, they do not always rest comfortably together. Although there may not always be clear answers to ethical and legal dilemmas, your ability to address them is a key factor in providing clients with the best possible care.To prepare:Focus on the APA ethics codes and the AP-LS specialty guidelines for forensic psychologists’.Go to your state website and review its legal and ethical guidelines.Consider any legal guidelines that may be in conflict with the ethical guidelines.If you noted differences between legal, ethical, and specialty guidelines, think about how would you reconcile them.With these thoughts in mind:Post by Day 3 your thoughts about how various legal guidelines, ethics codes, and specialty guidelines influence diagnosis and assessment in general. Reference at least one potential conflict between laws in your state, ethical guidelines, or specialty guidelines and explain how you might address the conflict.
Make Changes to my Psychology paper

NRS 429VN Grand Caynon University Kinesthetic Learning Style Discussion

NRS 429VN Grand Caynon University Kinesthetic Learning Style Discussion.

Learning styles represent the different approaches to learning based on preferences, weaknesses, and strengths. For learners to best achieve the desired educational outcome, learning styles must be considered when creating a plan. Complete “The VARK Questionnaire,” located on the VARK website, and then complete the following:Click “OK” to receive your questionnaire scores.Once you have determined your preferred learning style, review the corresponding link to view your learning preference.Review the other learning styles: visual, aural, read/write, kinesthetic, and multimodal (listed on the VARK Questionnaire Results page).Compare your current preferred learning strategies to the identified strategies for your preferred learning style.Examine how awareness of learning styles has influenced your perceptions of teaching and learning.In a paper (750‐1,000 words), summarize your analysis of this exercise and discuss the overall value of learning styles. Include the following:Provide a summary of your learning style according the VARK questionnaire.Describe your preferred learning strategies. Compare your current preferred learning strategies to the identified strategies for your preferred learning style.Describe how individual learning styles affect the degree to which a learner can understand or perform educational activities. Discuss the importance of an educator identifying individual learning styles and preferences when working with learners.Discuss why understanding the learning styles of individuals participating in health promotion is important to achieving the desired outcome. How do learning styles ultimately affect the possibility for a behavioral change? How would different learning styles be accommodated in health promotion?Cite to at least three peer‐reviewed or scholarly sources to complete this assignment. Sources should be published within the last 5 years and appropriate for the assignment criteria.Prepare this assignment according to the guidelines found in the APA Style Guide, located in the Student Success Center. An abstract is not required.This assignment uses a rubric. Please review the rubric prior to beginning the assignment to become familiar with the expectations for successful completion. *** According with the questionary my learning style is: strong kinesthetic*** (That reflect my preferred learning style. Please use that for the project)
NRS 429VN Grand Caynon University Kinesthetic Learning Style Discussion

The Achievements Or Successes Of Both Eu And Iasc Iasb Accounting Essay

The Achievements Or Successes Of Both Eu And Iasc Iasb Accounting Essay. Introduction Growth in international trade has been on the increase over the years necessitating several organisations to be involved in the efforts to harmonise accounting practices either regionally or internationally. Among those, leading in this effort were the European Union (EU) and International Accounting Standards Board (IASB) (formerly International Accounting Standards Committee, IASC). This essay will look at background and harmonisation process of the two organisations and evaluate their achievements to date. It is considered that ‘harmonisation’ maybe defined as a means by which differences are reduced hence harmonisation of financial practices will be regarded as the process by which the differences in accounting practices across countries are reduced ultimately resulting in a set that is comparable (Nobes and Parker, 2010). Background and Objectives The European Union (EU) is an economic and political union of 27 member countries located in Europe. The EU was established on 1 January 1958 following the Treaty of Rome 1957 (Nobes and Parker, 2010). The objective of Treaty had established rules to encourage free movement of persons, products and services, and capital. This establishment drives the needs of harmonization of accounting and financial reporting. Thus, the most important objective of EU is to create a common market for the member countries. Uniformed accounting standards are required regionally in all parts of EU to encourage the flow of capital, enhance the protection of the shareholders and other stakeholders, and increase the reliability and comparability of companies’ financial information. The EU shows a contribution to regionally harmonizing accounting practices by established Directives and Regulations which are the two main instruments to harmonize company law and accounting standards (Nobes and Parker, 2010). As as an economic and political union, the EU have issued and established many directives to harmonize accounting practice in regional term. However, in international scope, the IASC is one of bodies are effecting on harmonization of accounting rules and disclosure and it reported a number of international standards (Nobes and Parker 2010). IASC was founded in June 1973, and the Board of IASC was constituted simultaneously by main accountancy bodies in nine different countries such as Canada, France, Germany, UK, and USA etc. The IASC was established to harmonize international accounting standards. IASC has received board range of support for its effort to harmonize international accounting, which has been considered as leading force to harmonization (Larson, 1999). The harmonization of accounting is also supported by IOSCO (International Organization of Securities Commissions), large public accounting firms, trading unions and most national public accountancy bodies. The basic objective of IASC is considered as publishing accounting standards to be observed in the financial statement preparation and encourage their acceptance and observance globally (Nobes and Parker, 2010). In 2001, the IASC restructured and renamed to the IASB. The new organization has shown new more comprehensive objectives compared to the IASC. To be able to understand the objectives of IASB, the conceptual frameworks should be explained. The IASC’s conceptual framework included the objectives and the qualitative characteristics. The following table 1 shows the detailed objectives of IASB under the IFRS Foundation Constitution. Table : IASB’s objectives IASB’s Objectives To develop high quality and understandable international accounting standards to guide high quality, transparent and comparable information in financial reporting. Thus accounting standards will help the global capital market participants and other users’ decision making. To encourage the use and rigorous application of standards To fulfill the (a) and (b), and take account the interest of small, medium size entities and emerging economic account appropriately. Give high quality solutions about convergence of national and International accounting standards. Source: IFRS Foundation Constitution (ias.com, 2010). The qualitative characteristics of financial statements made by IASC followed the FASB. In order to forecast the risk, the accounting information must include all these three characteristics: relevance, reliability and comparability. The motives of harmonizing accounting practices by these organizations: One is tempted to consider ‘harmonisation’ objective as having shifted from reducing differences to coming out with a standard or model for uniformity. The motives of the two most influential international bodies involved in the process of harmonisation of the different national accounting systems, therefore (as stated on their web sites), seems to suggest that they aim to ‘develop’ or ‘create’ a single set of high quality, understandable and enforceable global accounting standards, (Elliott and Elliott, 2009). It is more of standardization than harmonization as it is less flexible. This therefore raises suspicion as to the true purpose of their efforts especially when we consider their respective current compositions, history, their headquarters and the majority of stakeholders who are likely to benefit. Perera (1989) as quoted in Deegan and Unerman (2006) argued that the accounting standards themselves tend to reflect the circumstances and patterns of thinking of the representatives that makes the committees. Already, IASB seems to have noted similar criticism and Nobes and Parker (2010) states that the trustees will gradually increase the Board membership to include members from Europe, North America, Asia/Oceania, Africa and South America by 2012. Similar concerns were once echoed by Gray, et al (1981) while commenting on the proposal to introduce “standards” specifically for MNCs and the question seems to be still valid. He submitted that the term standard could be used broadly to mean a set of statements which may include reference to disclosure or measurement issues for the benefit of Multinational Companies. He found such statements to have a different meaning from that intended to achieve strict uniformity to those capable of more flexible interpretation; from those derived from statutory authority, to those which are effectively advisory. However, he relented that the fact that they exist as guidelines or criteria against which MNCs accountability is assessed, qualified such statements to be described as ‘standards. Whittington (2005) stated that the motivation for the creation of the IASC was due to the need for a common international language of accounting to serve capital markets. He highlighted that a common set of accounting standards increased the comparability of companies in different countries and facilitated the easy consolidation of group of companies based in different countries. Although IASB sets standards after close scrutiny from different national standard setters, it is evident that it is involved more with convergence than harmonisation. This may in a way also support the sentiments expressed by UK finance directors during a survey that IFRSs undermined UK (and obviously of all other countries) reporting integrity, (Elliott and Elliott, 2009). Countries still need to maintain their national pride as they exhibit substantial economic and cultural differences. On another hand, it is important to note that we now have more of a global economy hence the development of international standards makes it easier to raise cross-border finance and to compare performance of companies by users who include prospective investors, (Elliott and Elliott, 2009). To summary, Epstein and Mirza (2001) and Choi et al.(2002) gave reasons for the harmonization process of accounting practices in the preparers and user perspectives, they stated that harmonization created huge advantages as listed in the following tables: Table : Advantages of harmonization Preparers Users Better comparison between group company and subsidiaries in preparing consolidation of financial statement Higher quality and comparable information among companies to decision making and Better communications in internal reporting system Reduce the risk for financial institutions MNCs do not have to change their statements to conform to each country’s rules when listing on exchange stock Lead to a well-developed and good functioning capital market, and it’s a pre-condition for a good economy and development Process of harmonization on IASC/IASB and EU The IASC and its successor are considered to be the most successful body that evolved in harmonization of accounting practices (Nobes and Parker, 2010). The harmonization efforts of IASC can be classified in three phases. Simultaneously, the IOSCO and IFAC have supported to the IASC/IASB and EU. First phase: 1973 to 1988 This period of time is called the first stage of development of IASC. During this period, the IASC set up most of its standards which covered major accounting topics like accounting for inventory (Epstein and Mirza, 2001). IASC focused on achieving compatibility between the existing standards and IAS and giving a ‘lowest-common denominator’ approach cross the countries. At the same time, the strategy of IASC allowed multiple methods that used in various countries. IOSCO accepted that IASs for financial statement of foreign companies that listed in their stock exchange market (Larson, 2011). Additionally, the IFAC was founded in 1983 to develop the areas which were uncovered by the IASC, such as auditing and management accounting (Nobes and Parker, 2010). The following table shows the detail information of process: Table : Harmonization Process from 1973 to 1988 Harmonization Process 1973-1988 Context 1973 The IASC was founded. 1976 The Economic Cooperation and Development published an announcement on investment in MNCs to develop guidelines on disclosure of information (Choi et al., 2002) 1977 A Report about IASs for transitional corporations was issued by an expert group of United Nations (Choi et al., 2002). 1981 In order to set IAS widely, the IASC had forums with other organizations. 1983 Foundation of IFAC helped IASC to get a closer relationship with other bodies (Nobes and Parker, 2010). 1984 The London Stock Exchange issued a number of incorporated companies to follow IAS in the UK or Ireland (Choi et al., 2002). Second phase: 1989 to 1993 During this period IASC started to cooperate with IOSCO, and made agreement with IFRS for cross-border securities offerings (Nobes and Parker, 2010). However, the IASC was decreasing the choices under the IAS and the IASC needed more capital market so that the IOSCO would accept it in the period between 1989 and 1993 (Fritz and Lämmle, 2003). IASC published a framework to prepare financial statement in 1989 and “Comparability/Improvement Project” was carried out to narrow the alternative accounting treatment in this period. Furthermore, 10 standards was revised in 1993 (Nobes and Parker, 2010). Table 4 shows the processes in this period. Table : Harmonization Process from 1989 to 1993 Harmonisation Process 1989-1993 Context 1989 Exposure Draft 32 was issued by IASC Third phase: 1993-2001 IASC started agreement with IOSCO and IOSCO supported 30 core standards that were developed or revised by IASC. From 2001, IASB started to improve existing International Accounting Standards, deal with the problem that IASC haven’t addressed and enhance quality of financial report. IASB also involves in reducing the international differences in standards with FASB (USA) (Nobes and Parker, 2010). Table : Harmonization Process from 1993 to 2001 Harmonization Process 1993-2001 Context 1995 The European Commission planned to support the IASC to make IAS link with EU accounting requirements. 1996 The SEC manifested that it “supports the IASC´s objective to develop, as expeditiously as possible, Accounting Standards that could be used for preparing financial statements that could be used in cross-border offerings.” (Choi et al., 2002:296) 1998 The IOSCO published an announcement “International Disclosure Standards for Cross Border Offerings and Initial Listings by Foreign Issuers” (Choi et al., 2002:296); the IASC began to explore a new strategy and organization structure. 2000 The IOSCO accepted the IAS, especially for foreign registers (Nobes and Parker, 2010). 2001 IASB was set up by supporting from the IOSCO and SEC (Nobes and Parker, 2010). The fundamental of EU accounting harmonization is a harmonization of company law which is aim to create a uniform business environment (Mueller, 1997). Harmonization of company law taken by EU is directives, which have publicized 12 directives. Moreover, the forth and the seventh directives made the contribution to the accounting harmonization process in the Europe (Hulle, 2001). In details, the fourth directive in 1978 combines Member States’ provision and provide a guideline of the presentation and content of annual accounts, valuation methods and the publication. The Directive also pointed out that the annual report must include a fair review of firm’s financial position and the ‘true and fair’ view brought from UK was firstly mentioned in mandatory term. Also, the seventh Company Law Directive in 1983 combines National laws on consolidation accounting and the fourth directive together, and sets out the methods of preparing consolidated accounts. Choi (2002) suggested that IASs as the new accounting standards are the preferred choice for EU countries by European Union. In terms of international harmonization of accounting standards, the policy stated by European Commission in 1995 pointed out that it was more efficient to associate EU with IASC and IOSCO than amend existing directives (Epstein and Mirza, 2001). In 2000, a further step in harmonization process was made by EU, which required enterprises on a regulated market to prepare their consolidated accounts under IAS (Fritz and Lämmle, 2003). The important obstacles faced by EU and IASC are differing accounting practice, which caused by different countries, nationalism, as well as lack of strong professional bodies and international enforcement agency. Also, the difference in regulatory sources is the challenge for EU and IASC (Houssain,nd). IASC is broadly focused on removing unnecessary differences in accounting principles and practice around the whole world (McComb, 1982). That A lack of synchronization between release of standards in different countries and the formulation of standards by IASC will be an obstacle for harmonization (Rivera, 1989). Furthermore, lack of the professional bodies takes a challenge to implement IAS’s. It is said that IASC can only implement its accounting standards by its member bodies, not through the own authority. Taking France and Germany as examples, the professional accounting bodies in these two countries have rarely influence setting of accounting rules than setting by the government and governmental bodies, so that IAS’s can only promoted by persuasion (Nobes, 1995). In terms of nationalism, there is an unwillingness to change accounting practice by accepting compromises. Nationalism may be brought out when attempting to maintain independence of sovereignty. It can be observed that some countries did not make a reaction to attempts of harmonization by IASC (Nobes and Parker, 2002). Another challenge is the economic consequences of a particular country. Various in economic consequences of standards could result in de-harmonization unless considered by those who set the standards (Nobes and Parker, 2002). The international accounting firms are also worried about the increasing interest of outsiders in the profession and the wish the standard setting process to be kept outside of the hands of the government (Samuels and Piper,1985). The achievements or successes of both EU and IASC/IASB in harmonising accounting practices: In order to decide whether EU and the IASC were successful, it is important to review the objectives of these 2 organizations. First of all, the achievements of EU would be evaluated. In the past, countries in European used control of bookkeeping system instead of the financial statements which were lack of law and format. The EU set two main directives to improve financial reporting practices and brought about some harmonisation. These directives approached rapidly throughout Europe and nowadays most countries in the continental Europe followed the EU’s accounting system rather than Anglo-American type. The Table 6 describes the extent of harmonization that has been achieved in descending order. Table : Extent of harmonisation achieved between 8 EU countries in descending order The balance sheet translation Differences in translation treatment Value of inventory The income statement translation The way to approach depreciation Examination and improvement Value of Fixed Asset Goodwill Approach for cost of inventory Source: HerrmannThe Achievements Or Successes Of Both Eu And Iasc Iasb Accounting Essay