The Culture Of The Western Culture Essay - 1368 Words

Personal identity is crucial for an individual as it helps in telling their story to the rest of the world. Cultural assimilation affects the values and beliefs of a person compromising on their identity. The influence of the western culture (American) has been spreading at a fast rate especially to the ‘colored’ citizens of the country replacing their traditions with those of the whites. Most of the people especially those who move to foreign countries in such of greener pastures are forced to surrender or forsake their cultures to fit into the new society. While studies have indicated potential cultural extinction and loss of identity through assimilation, other research, however, contradict with this concept stating that it is not a loss but simply a shift in identity through the acquisition of a ‘better’ culture. Identity and culture are looked at with reference bildungsroman, affirmative action, and class inequalities. Bildungsroman Rodriguez’s perception of his Mexican culture as an adult is different from when he was a child. Unlike the days when he used to find comfort at home when the family spoke Spanish, he no longer sees any pride in speaking a language that only made him different from the rest of the people. Through gaining an education, he has a new way of looking at things. He considers not knowing how to speak proper English embarrassing and a drawback to achieving more in life. Contrary to this Castillo is keen on the preservation of one’s identityShow MoreRelatedWestern Culture And Indian Culture1604 Words   |  7 Pagesdominant cultures that infiltrate their ascendancy into many of the world’s countries in a conscious and subconscious manner. An example of this cultural dominance can be seen in the bidirectional influence that Western Culture and the Indian culture portray onto one another. The cultures of the Western world and India in particular are alike one another on t he basis that they are both economically established and are full of vibrant social societies. There is an idealized belief that the Western worldRead MoreWestern Culture And Indian Culture983 Words   |  4 PagesCulture is the characteristics and knowledge of people, the way of life, defined by everything from language, religion, cuisine, social habits, music and arts. Every country has its own culture and traditions. I belong to India which is famous for Hindu culture. In this culture there are many different gods worshiped by different caste and tribe in India. But the most common is Lord Shiva. There are major differences between Western and Indian culture in ideology. As Western culture is open mindedRead MoreWestern Culture And Its Influence On Modern Culture1235 Words   |  5 Pagesinfluence on America. This is not to say that the prevalence of these institutions is not specific to the United States’ culture, but present in all cultures labeled as inherently â€Å"western.† The concept of institution is an idea constructed by humans, and as a human construct, the idea must have implemented itself successfully into human culture to be present today. Western culture (today primarily North America and Europe), has developed from a focus on a strong reliance on the concept of institutionsRead MoreWestern Culture And Its Influence On Asian Culture2257 Words   |  10 Pagesfreely collaborate or influence each other. Western nations have greatly influenced other nations, particularly U.S. and U.K. are very influential because of their superior economic, socia l and political systems. Even close knit societies in East Asia have been influenced by the Western culture. The level of influence is different across the Asian societies and it is associated with various positive and negative effects. Despite the widespread western influence, most East Asian nations have retainedRead MoreInfluence Of Western Culture1186 Words   |  5 Pages WESTERN CULTURES SHOULD/SHOULD NOT DOMINATE AND INFLUENCE OTHER CULTURES IN A GLOBALIZED WORLD (Name) (Course) (Date) Globalization is in most cases seen as global Westernization with the Western culture seeking to dominate the world. Globalization is the acceleration and intensification of the economic interactions between governments, companies, and individuals of a different culture. The Western culture played a paramount role in promoting globalization and democracy acrossRead MoreThe Muslims And Western Culture1452 Words   |  6 PagesThe western culture has threatened the traditional beliefs of Muslims as it seeks to alter the traditions and cultures of all people. The Muslims perceive western culture as having vile music, immoral movies, immodest dressing, rebellious teens, and pornography. The nostalgia behind this is that Muslims equate the Western culture to the Christian religion. This maker the Muslims even more violent towards the Christians as they believe that their religion is dominant, and the western culture threatensRead MoreThe Decline Of Western Culture896 Words   |  4 Pa gesSchaeffer Critique Purpose of Text and Intended Audience The purpose of the book is to discuss the decline of Western culture by analyzing history from his perspective from Rome to his present day (the 1970’s). Schaeffer (2005) presents the idea that to redeem society Christians must live as God desires and completely live by the Bible’s teachings of morals and values. The intended audience would be Christians, because the entire tone of the book comes from a Christian worldview. Although, non-believersRead MoreThe Depiction Of Western Culture1416 Words   |  6 PagesImage and Perception According to Said, Orientalism is the imitation or depiction of Eastern cultures in the West. Western civilization has the view that western culture is superior to all. Edward Said explains how the West views the Orient and oriental cultures and literature as irrational, depraved, and often they are misrepresented. These false representations of the East have been a result of one’s point of view – the West’s. Arab women in particular have been subjected to these stereotypesRead MoreThe Influence of the Western Culture on the4363 Words   |  18 PagesIntroduction Culture is a broad term which has been described by various philosophers since decades. It has been claimed by Raymond Williams to be â€Å"†¦one of the two or three most complicated words in English language† (Williams, 1976). Different definitions of the term, culture may have distinct descriptive ways and criterion to evaluate human activity. It is important to define the broad base of the sophisticated term ‘culture’, in the sense used later in the paper, to narrow down the discussionRead MoreWestern Pop Culture1775 Words   |  8 PagesAbstract Western pop culture has been a phenomenon that it has influenced every aspect of society. In this paper I looked into how it has affected a third world country such as the Philippines, how pop culture has changed the country and its people. I find that some of the changes were for the better and some changes had a negative impact. Influences of Western Pop Culture Culture and traditions are significant in countries like Philippines, which has always cherished its rich heritage and

Time Capsules from the Renaissance and Baroque Time...

Two time capsules were found during renovations of the Basilica of San Lorenzo, Florence. One time capsule dates back to the Renaissance time period. Artifacts in this time capsule included a painting of The Birth of Venus, a lute, drawing of the Florence Cathedral’s dome, and a book called The Decameron. The second time capsule had artifacts from the Baroque time period. Artifacts in this time capsule included a painting of The Anatomy Lesson of Dr. Nicolaes Tulp, a stage painting in an opera house, canvas painting of St. Petersburg, and a play called Le Bourgeois Gentilhomme These artifacts give us a glimpse of world events, and cultural patterns in the Renaissance and Baroque time period. The first artifact that is pulled out of the†¦show more content†¦Another canvas lay rolled up at the bottom of the time capsule. Once unrolled, a beautiful drawing on canvas of the Florence Cathedral’s dome was revealed. The dome was designed by Filippo Brunelleschi, drawn in 1420. This dome was the largest ever built in history in this era. Flippo Brunelleschi used new methods of hoisting stone and masonry technique to construct the dome (Fiero, 2011). The Florence Cathedral highly reflects the Architectural development of the early Renaissance period. It also reflects how devoted Rome was to their religion, and how religion influenced the Romans to build magnificent architecture for a place to worship. A book lay at the bottom of the renaissance time capsule called The Decameron, by Giovanni Boccaccio. This book has 100 tales about seven young women and three young men who took shelter in a secluded villa in Florence, to escape the Black Death plague. This book shows the social class difference that was taking place during this time period within the culture. The book also goes into detail of what took place during the pandemic and the horrors people were faced with. This book is also a product of the printing press made in 1450. This allowed documentation, information, and books such as The Decameron, to be printed and passed around the world. As the second time capsule is open the artifacts inside are from theShow MoreRelatedTime Capsules from Renaissance and Baroque Periods1172 Words   |  5 PagesFor almost two years, we have been in search of what we believed were time capsules, hidden away between the years of 1400, when the Renaissance period started, and 1750 which marks the end of the Baroque period. We are pleased to announce that our nearly twenty-four year search has ended in the discovery of two such capsules. Each of these capsules contains information, vital to the understanding of past cultures and their origins, and necessary to the development of culture today. In whatRead MoreEssay Time Capsule1406 Words   |  6 PagesTIME CAPSULE NAME HUM 102: Intro to the Humanities II DATE Introduction Throughout time the humanities have evolved and proof of this evolution is seen in each of the different concepts that humanities cover. There are several time capsules that are rumored to contain pieces of some of the most influential art, music, architecture, philosophy, and literature in the Renaissance and Baroque periods. To find these capsules would be to travel back in time and hold in ones hands the true measureRead MoreRenaissance Time Capsule1187 Words   |  5 PagesRenaissance Time Capsule Rodney A. Mathis HUM/102 June 2, 2014 Dr. Julie Kares Renaissance Time Capsule As part of my introduction to humanities class, I was required to probe for a concealed time capsule from both the Renaissance and the Baroque ages. Thereafter, I was required to identify at least two examples of art, music, architecture, philosophy, and literature depicted during the periods. By doing so, I expected to identify how these examples reflected world events and cultural blueprintsRead MoreArt and History: The Renaissance and the Mannerist Periods1449 Words   |  6 Pagesdrawings. this artwork has acted like a time capsule and has made it possible for people to see the views artists had on the world during their time.as technology and time progressed there was also progression in the world of art. The art of Europe comprises visual art history in Europe. Art history has been classified into time period on the basis of the techniques used and the common trends. European art has been organized into different stylistic periods which overlap each other historically as

Montessori vs. Piaget free essay sample

Maria Montessori’s Theory Vs. Jean Piaget’s Theory Maria Montessori and Jean Piaget are two educational philosophers whose theories are still being used and influence today’s educational system. Their theories and methods were revolutionary for their times, but they came to be greatly respected. Both of these theorist developed their own stages of child development and were able to base education on these stages. Although in many ways Piaget and Montessori were very similar in their thinking they were also very different in their teaching approaches.Piaget and Montessori are two main players in the early childhood education field and based most of their ideas on their observations of children. Maria Montessori was born in 1870 in Italy. She was born to a conservative family and decided that when she finished secondary school she would study science. This was very uncommon amongst women of her time and she was met with a lot of resistance from colleagues, but this never influenced her decisions or her educational path. Montessori later decided she would change her direction and become a medical doctor.She was the first woman in Italy to graduate medical school. Once graduating medical school Maria Montessori never practiced medicine, but began to study and observe the young children that were in the hospital. From these observations she began to develop her own theories of child development, leading her into the education field. Montessori’s observations lead her to decide that the children were not the problem, but the problem was the adults in the learning environment and the environment itself. In 1907 Maria Montessori was invited to open her own school in the slums of Rome, Casa dei Bambini.The purpose of this school was to keep the children of workers under control, rather than them being unsupervised and running around the slums. The school was the first of many schools that would later open and be based on the Montessori methods. Maria believed that children need a learning environment that promotes independence and less adult involvement. In order for the child to be independent the tools and materials must be accessible, reachable, and child-sized in order for the child to be completely independent from adult assistance.At this time there was no market for child-sized tools and materials, therefore, Maria had to make her own tools for the children. Maria Montessori felt that classrooms should be orderly with a label and place for everything this will help the children to learn responsibility for returning things to the rightful place. Maria felt that if adults continue to serve children and clean up after them the children will never learn to be completely independent of adult interference. Maria developed three stages of children’s development based on her knowledge and observations. The first stage is the stage of the ‘absorbent mind’, which is from birth to 6 years of age. This stage is when the child is exploring his/her environment, absorbing information, and creating their concepts of reality. The second stage is from 6 to 12 years of age; this is when the child is using skills learned in the first stage. During this stage the child is reinforcing and expanding the skills learned in the previous stage. Maria’s final stage of child development is from 12 to 18 years of age. This is when the adolescent comprehends social roles and trying to find their place in society.Jean Piaget was born in 1896 I Switzerland. Jean Piaget was a scientist at a very early age and published his work as early as the age of eleven. Jean spent his life researching how children arrive at what they learn. Most of his research and observation is based on his own children. Piaget study Maria Montessori’s theories and work with childhood education. Although Piaget later developed his own stages of children development he did so by building upon Maria Montessori’s idea that meaningful work is important to a child’s development. Piaget felt that the child’s curiosity is what drives learning.Children, according to Piaget, give meaning to places, people, and objects and this helps them explain themselves without adults dictating to them. Piaget’s stages of child development begin with the sensorimotor stage that is from birth to 18 months. At this stage in an infant’s life they rely on senses and physical activities to learn about the world around them. The children need to be able to explore objects in their environment by touching, pulling, pushing, and exploring with their mouths without being in danger of getting injured. The second stage is the pre-operational stage, which the child is completely egocentric.At this point an object’s relevance is based on its relationship to the child. The third stage is the concrete operational when the child can begin to reverse thoughts. The child acknowledges that objects exist whether they are there or not. The final stage is the formal operational stage this is when the child begins to think logically and use abstract reasoning. The objective of Piaget’s work is to explore ways in which children grow and learn about the world around them. Once the child learns about the world around them they are able to interact with other children or adults within their world.Montessori and Piaget can agree on many ideas and theories, but there are sine major differences between the two theorists. They both believe that children learn from activity, however in a Montessori classroom the children choose their own activities. In a Piagetian classroom they are instructed by a teacher to do an activity and finish it within a certain time frame. Piaget would stress routine and the importance of a teacher-based instruction, whereas, Montessori felt the teacher was just there to merely observe, demonstrate, and facilitate learning. Montessori allowed children to decide what they work on and for how long, meanwhile, Piaget stressed the importance of beginning a task at a certain time and finishing it in a timely fashion that sticks to the daily routine. That is one major difference in their teaching styles. In Piaget’s classroom the whole class has a designated naptime and all must comply with it. Montessori allows her students time to nap, but doesn’t require it, because the cribs and nap supplies are accessible to all children they may choose to nap when they feel they need it.In a Montessori classroom the teacher would plan out lessons but observe the class and make materials available to the students that would facilitate their learning. In a Piagetian classroom the teacher would observe the class and set a task that the class is physically and mentally ready for, however, if the task is difficult the more involved the teacher must be. Montessori also mixed all age groups together in one classr oom and the classrooms were open and airy as opposed to a Piaget classroom that would be separated by age groups and 4 walls. We discussed some of the differences between Piaget and Montessori but being that Piaget studied Montessori they have a lot of similarities also. Montessori and Piaget both studied science and developed stages of a child’s development based on their work and observations. Although their stages of development were different the first stage in each of their stages is very similar. Both believed that during this stage in a child’s life they need to explore their environment to build sensory motor skills.Montessori and Piaget both put a great emphasis on the environment in which the child learns and both have theories on how this environment should look and be set up. If you were to read a class a book about farm animals both Montessori and Piaget agree that you should then take your class to a farm so they can see, smell, and touch these animals. Jean Piaget and Maria Montessori have both had a major impact on early childhood education. Montessori’s ideas effect all childhood education programs not just the Montessori ones. Schools throughout the world still study these two theorist and develop schools and programs based on their work.

Bizarre Elements Of Dreams Essays - Dream, Rapid Eye Movement Sleep

Bizarre Elements Of Dreams BIZARRE ELEMENTS IN DREAMS, DAYDREAMS AND WAKING NARRATIVES Imogen Nightingale ABSTRACT In this Experiment, eighty-eight subjects were asked to individually recall and transcribe dreams and daydreams over a one-week period. It was also requested that they note anything prominent that had happened to them over that week. Results worksheets were the filled out and data was handed in for analysis. The hypothesis was to test Hobson & McCartley's activation-synthesis hypothesis that dreams would have more bizarreness than other waking narratives, Our results, however, failed to support this, instead showing a higher significance of bizarreness when daydreaming, and supporting the findings of Reinsel, Antrobus & Wollman. Scene shifts and transformations were also a focus of our study, results were in accordance with our hypothesis, however did not achieve statistical significance.GET BROOK TO LOOK AT THIS! A dream may be defined as a mental experience, occurring in sleep, which is characterised by hallucinoid imagery, predominantly visual and often vivid (Hobson Hobson McCarley, 1994, cited in W. Weiten, 1998). One explanation of bizarreness and disruptive discontinuities found in dream reports is provided by the activation-synthesis hypothesis (McCarthy & Hoffman, 1981 sited in Rittenhouse et al). This model (as seen below in Table 1) proposes that dream bizarreness is a psychological correlate of REM state physiology. The most important tenet of the activation-synthesis hypothesis is that during dreaming the activation brain generates its own information by a pontine brain stem neuronal mechanism (Hobson et al, 1977). This produces wide awake brain waves during REM sleep, creating what is known as a dream. Table 1. Activation-Synthesis Hypothesis Explained The ASH was challenged by Reinsel, Antrobus, & Wollman (1992)?further claimed that while REM sleep dreams are bizarre, they are no more so than reports of either NREM sleep mentation or waking fantasy. EXTEND Williams, Merritt, Rittenhouse, & Hobson supported the activation-synthesis hypothesis reporting that dreams are quantitatively different from waking fantasies (1992). They postulated that dream bizarreness is the direct cognitive correlate of aminergic demodulation of cortical networks in REM sleep. Their results indicate that dreams contain more bizarreness as well as other dreamy features than daydreams and waking fantasy (Williams et al, 1992). Dreams were found to be significantly more bizarre in incongruity and discontinuity, as well as uncertainty. Williams et al. concluded that due to the difference in neuronal activity of the brain between the two states, dreaming and fantasies are two totally different modes of information processing (1992). This is due to the difference in neuronal activity of the brain between the two states (Mamelak & Hobson, cited in Williams et al., 1992). Specifically, the brain is unable to adequately organise or record events in a dream (Williams et al., 1992). Mamelak & Hobson found that this would clearly contribute towards changes in thought or scene shifts during a dream (1989). Transformation in dreams and other narratives is considered in this study. Rittenhouse, Stickgold and Hobson, claimed that a dream object does not transform randomly into another object, but into an object that shares formal associative qualities with the first (1994). The purpose of this study is to assess the prediction based on the activation-synthesis hypothesis that there will be greater bizarreness in dreams than in daydreams or waking narratives. This has been supported by the work of Hobson, but challenged by others such as Reinsel, Antrobus, and Wollman. It was also planned to investigate the occurrence of transformations of persons or objects, following the work of Rittenhouse, Stickgold and Hobson. The variables being measured in this study are 'scene shift' (discontinuity of setting in place or time), 'entity change' (discontinuity of character, object or action), and 'discontinuity' (of thoughts or feelings of the dreamer or dream character). Followed by 'incongruity' (a mismatching of features of characters, objects, actions, thoughts or emotions with what is normal in waking life), and finally 'cognitive uncertainty (of thoughts, emotion or feelings or vagueness surrounding any element of the dream or narrative. METHOD Participants The participants were University of Tasmania KHA2112/312 students. There were 88 cases available to be samples, however 8 of these cases have been excluded

Free Essays on Ordination Of Women

Ordination of Women Women’s ordination. Should or should we not allow women to be ordained. This continues to be one of the most debated topics in the catholic society today. There are many, in fact, tons of resources, facts, opinions, and articles on whether women should be ordained or not. But, the fact of the matter is you can do all the research you want and come to your own opinion. Someone will be there to challenge it and give his or her views. Who’s right or wrong does not matter. Women’s ordination has its positives and negatives. Depending on how you look at it will make your opinion. For me, I believe women should be ordained. I have many reasons to believe this and in the following paper I will explain why I believe this and give the evidence I found while doing research that supports my stance. First I will clarify the issue and give some points from both sides to show why ordaining women is a debated subject. The issue at hand is obviously the ordination of women. But what is the real issue? Why are so many people opposed to ordination? Is it tradition? Is it that some people feel insecure or some men felt that this would put some woman higher then them? This may sound ridiculous, but I believe there is a bigger issue at hand here than most people think. Why is women’s ordination such a problem? To clarify the issues I will first point out the different views. There are two distinct sides that have strong views. First, here are the protesters. One belief of the church being against the ordination is simply because of tradition. The church has never ordained women and believes that tradition should be kept by keeping them from doing so. The church can make changes that would allow this but they refuse to do so. When Jesus choose the twelve apostles he did not choose any women. The church does not feel it should change things that represent the intentions of Jesus. Alt hough the church r... Free Essays on Ordination Of Women Free Essays on Ordination Of Women Ordination of Women Women’s ordination. Should or should we not allow women to be ordained. This continues to be one of the most debated topics in the catholic society today. There are many, in fact, tons of resources, facts, opinions, and articles on whether women should be ordained or not. But, the fact of the matter is you can do all the research you want and come to your own opinion. Someone will be there to challenge it and give his or her views. Who’s right or wrong does not matter. Women’s ordination has its positives and negatives. Depending on how you look at it will make your opinion. For me, I believe women should be ordained. I have many reasons to believe this and in the following paper I will explain why I believe this and give the evidence I found while doing research that supports my stance. First I will clarify the issue and give some points from both sides to show why ordaining women is a debated subject. The issue at hand is obviously the ordination of women. But what is the real issue? Why are so many people opposed to ordination? Is it tradition? Is it that some people feel insecure or some men felt that this would put some woman higher then them? This may sound ridiculous, but I believe there is a bigger issue at hand here than most people think. Why is women’s ordination such a problem? To clarify the issues I will first point out the different views. There are two distinct sides that have strong views. First, here are the protesters. One belief of the church being against the ordination is simply because of tradition. The church has never ordained women and believes that tradition should be kept by keeping them from doing so. The church can make changes that would allow this but they refuse to do so. When Jesus choose the twelve apostles he did not choose any women. The church does not feel it should change things that represent the intentions of Jesus. Alt hough the church r...

Death and Dying by Rosamond Rhodes Essay Example | Topics and Well Written Essays - 1000 words

Death and Dying by Rosamond Rhodes - Essay Example From biological point of view, death is marked by a point where the entire or a part of the organ system ceases to work. Again, from a social point of view, death is marked by the point where a physician or a socially authorized person, after assessing a body, declares it dead. Moreover, from a moral point of view, death is that point where a person ceases to be a person i.e. when he/she can no longer act out of reasons or when they cannot be held responsible for their behavior. There are many criteria on the basis of which a person can be declared dead. First is the cardiopulmonary criterion whereby, when a person stops breathing and his/her heartbeat stops as well, the person is declared dead. This criterion has been followed by many organized religious bodies across the globe as a standard for declaring a person dead. Next is the brain dead criterion whereby a person is declared dead if his/her full brain cannot function and will never be able to function again. Studies have revea led that cardio respiratory death shortly follows brain death. Brain death, whereby a brain becomes permanently non functionary, has been accepted socially as a standard as good as the cardiopulmonary standard. The need to declare death on the basis of death of the brain has gained importance because it gives the physicians a perfectly legal and social sanction to declare a person dead, maintain the dead body using technology and remove the transplantable organs in a way such that it leads to a better functioning of the organs in the recipient. The third and most controversial criterion is the cortical death criteria. Cortical death is where a person is declared dead on the basis of the disability of a person to function as a person. Individuals who have lost cortical functions, as argued by some physicians and bioethics, have lost their capacity to feel and thus have lost everything that makes life worthwhile. Under this standard, people who are in a persistent vegetative state or those who are suffering from permanent coma can be declared dead. According to the author, by following this criteria of declaring a person dead, a scenario which would be physically, mentally and economically challenging for both patient and his/her loved ones can be avoided. Moreover, given the scarce medical resources, a significant amount of these resources can be saved by shifting them from patients in the persistently vegetative state to the treatment of those who have moral existence.2 But the reason behind the controversy surrounding this third criterion lies in the fact that different people perceive life in different ways. Whether a person should endure pain, humiliation or prolonged unconsciousness or not, is an individual’s own attitude/preference. The patients who are in an active state can make their own decisions by accepting or refusing to undergo a treatment. But for those who cannot make these decisions on their own, a person very chose to him/her takes thes e healthcare related decisions on his/her behalf. A person can, in advance choose a person whom he/she

International Accounting in Colombia (South America) Research Paper

International Accounting in Colombia (South America) - Research Paper Example The desire to keep abreast with the information needs that globalization brought about, motivated Colombia to adopt these standards. In the whole of South America, Colombia has the most advanced accounting system, having incorporated the accrual basis of accounting in its Public Sector Accounting Standards. Accounting profession entails the process of communicating financial information of an organization, a corporation, or a business entity to the stakeholders and other interested parties. This communication serves to ensure that those stakeholders who do not have any accounting or financial knowledge gets to understand the financial position of the entity and can thus participate in decision making regarding the entities financial issues(Neal,125). The role of accounting profession therefore is to look into all transactions of the entity and ensure they are accurate, and then report this information to the entity’s stakeholders, who can use this information for their decisio n-making purposes. In Colombia, a law enacted in July 2009 guides accounting regulations. This law requires that the national accounting standards of that country tally with the International Financial Reporting Standards (IFRS). ... A good example is the fact that Columbia has shortened the requirements of the IFRS into very brief provisions and directions, although they appear explained in many pages. This shortening of the IFRS requirements comes with elimination of some of its sections. A good example of this, is the elimination of the Disclosure requirements of the IFRS in the Columbian accounting standards and practices (Elliot,7). Most notable is the fact that there are no legally binding financial statement audit standards requirements in Colombia (Pixley,4). Any auditing practice and procedures in Colombia occurs according to the Colombian GAAP and not in accordance with the requirements of the IFRS. The general requirements of IFRS auditing requirement practices and procedures have been reduced to a one-page guideline. The requirements of the IFRS general auditing standards such as undertaking of audit of books of accounts of an entity by an independent auditor has been eliminated in the Columbian audit guidelines (Willies). The laws of Columbia does not provide for any development and issuance of auditing standards. Thus, Columbian organizations, business entities, and corporations determine the nature of auditing practice and procedures to appear in their books of accounts. The law does not bind these practices and procedures. The difference between accounting in Columbia and in the USA is in the fact that, while in the USA all accounting practices follows the provisions and requirements of the IFRS, in Columbia, there are issued decrees that requires the local entities to apply the IFRS only voluntarily (Pixley,4). Thus, observation of the IFRS standards of accounting is not a requirement in Columbia. Better still, even when the local entities in