Posted: July 19th, 2023

Interaction between Traditional Dances and Songs

Culture Dance

Globalization is showing its effects world wide with people of all nationalities and races constantly interacting. Every nation in the world has its specific dance which is usually centuries old. Due to that fact that globalization involves human interaction it also involves interaction between traditional dances and songs. There are exhibits with traditional dances from numerous countries taking place everywhere. The exhibits are normally put together by people wanting to express their nationality through dancing as the act is a key factor of each community.

The Greek are some of Europe’s most renowned dancers and most people often relate to the movie “Zorba, the greek” when hearing about Greek dancing. Indeed, the movie displays a wonderful demonstration of Greek dancing performed by professionals. The Greek society takes great pride in its national dance even to this day. The ancient time Greeks danced at almost any important event that they had, as dancing had been seen as a cure for almost any calamity. Dancing had also been as very important among the upper classes of society, with an educated man having to master the art of dancing. (Anne Leonidou)

The Tango is one of the most famous dances in the world, with people often associating it with a fiery dance between two Latino lovers. There is no actual information regarding to the exact place from where the dance originates from, but it is believed to have come to South America with the Spaniards that in their turn had brought it from either Spain or Morocco. (Lori Heikkila)

The story of the Tango refers to the dance as being invented in Argentina as the “gauchos” (Argentinean cowboys) came into bars and invited women to dance. Due to the fact that the gauchos had been working with horses they had their knees flexed and they smelled terrible from the horse sweat. During the dance, the lady held her head back because of the smell and with her hands near the gaucho’s pocket, in order for her to receive a reward for having danced with the gaucho.

With time, Tango dancing had been recognized officially world wide, and people have even turned it into an art. Tango dancing is presumed to be one of the easiest dances in the world, but it would take a professional to really Tango.

The Indians are known for their extreme spirituality and the Indian traditional dance is full of it. Indians have taken the art of dancing to a whole new level by having associated it with meditation with the intention of sending a message through the dance to the spectators. The early Indian dancers had a strong bond with the church. Later on, the dancers would be seen dancing in order to bring to life the stories told by singers.

According to David Courtney, “Today the acknowledged classical styles are:

Bharatnatyam of Tamil Nadu,

Kathakali of Kerala,

Kuchipudi of Andhra Pradesh,

Manipuri of Northeast India,

Orissi from Orissa, and Kathak from north India and Pakistan.” (Courtney)

Hip Hop dancing is one of the most recent and most debated dances, as it involves a great deal of creativity and a somewhat offensive style. Its roots go back in the early 20th century with young New-Yorkers starting to dance in the streets. Hip Hop dancers do not have to fulfill strict rules because of the fact that anyone can dance Hip Hop. To go as far as being a professional Hip Hop dancer, one has to learn all of the movements and to develop great flexibility over time. (Kevin Stith)

¶ … economic globalization over the past twenty years sparked demand for a single, worldwide set of high-quality accounting standards” (Benjamin 2012). The SEC’s allowance for American companies with international holdings to use IFRS supports convergence to some extent by providing an incentive for filers to use IFRS. Companies that use IFRS can be compliant with both U.S. And international filing requirements, without having to keep ‘double books.’ All firms with an international scope are now likely to consider using IFRS because of its compatibility with U.S. And worldwide standards. Given the globalization of the economy, even small and mid-sized U.S. organizations may begin using IFRS, which will make firms which use GAAP more isolated. Convergence will be facilitated, with a likely bias in the new, universal standards towards using IFRS with minor (or no) modifications.

Q2. The EU is one of the most powerful trading blocks in the world. The wholesale adoption of a single accounting standard strongly resembling IFRS will be incentivized by the EU’s economic integration, given that more companies will likely be doing business with Europe and are therefore interacting with companies that use IFRS.

Q3. For ordinary shareholders, having a single type of financial reporting system makes it far easier to compare the financial performance of different companies. There are substantial differences between GAAP and IFRS that can make direct comparisons between companies using the different systems difficult, even for an accountant, much less an ordinary shareholder. For example, “GAAP contains more detailed, specific requirements than IFRS [because] IFRS contains broad principles to account for transactions across industries, with limited specific guidance and stated exceptions to the general guidance” (Benjamin 2012).

It should be noted that this is a frequently-cited reason for the benefits of using IFRS — it is easier to understand, less technical, and many argue, more ethical, given that there is less potential for adhering to the ‘letter’ while still engaging in unethical conduct that violates the ‘spirit’ of accounting ethics, one criticism frequently leveled against GAAP. “Principles-based systems offer broader guidelines in accounting treatment, within which accountants exercise their best judgment; rules-based systems are more prescriptive and specific” (Schneider 2012). However, international adoption of IFRS or convergence based upon a system emphasizing principles-based accounting standards means that there must be some common agreement as to what constitutes the principles by which all companies should abide.

Q4. “There will be problems. There will be situations in which it seems that existing IFRSs do not consider or cover a particular situation that may be important in the country of adoption. Successful jurisdictions build a mechanism for identifying those cases and bringing them to a group charged with addressing them” (Upton 2010). An institutional framework must be created for the challenges of shifting to a new system to which practitioners can appeal regarding any ambiguities about changing policies.

Q5. Implementation of IFRS without the requisite infrastructure will result in confusion for both shareholders and organizations. Substantial differences remain between IFRS and GAAP. Particularly given that GAAP is far more detailed, there must be available advice to firms on how to restructure their accounting and deal with what will likely seem like a new, ambiguous system in the form of IFRS. However, “while convergence may be the necessary preparation for some countries to adopt IFRSs, the simplest, least costly and most straightforward approach is to adopt the complete body of IFRSs in a single step rather than opting for long-term convergence” (Upton 2010). GAAP as we know it will likely no longer exist in the upcoming decade and given the number of countries using IFRS, a long-term convergence strategy is likely to be overly costly — and the final product would likely resemble IFRS anyway, given its ubiquity outside the United States.

References

Benjamin, Michael. (2012). IFRS convergence: What it means and where it stands. BPM.

Retrieved:

http://www.bpmcpa.com/Library/IFRS-Convergence-Update-Feb-2012.asp#.UT_JkFesf5N

Schneider, Bob. (2013). Accounting basics. Investopedia. Retrieved:

http://www.investopedia.com/university/accounting/accounting6.asp#axzz2NNQt7MiE

Upton, Wayne. (2010). Adopt, adapt, converge? IFRS. Retrieved:

http://www.ifrs.org/news/features/Pages/adopt-adapt-converge.aspx

Courtney, David. “NRITYA – INDIAN CLASSICAL DANCE.” Chandrakantha. 2008. 24 November, 2008. http://chandrakantha.com/articles/indian_music//nritya.html

Heikkila, Lori. “Tango History.” Central Home. 24 November, 2008. http://www.centralhome.com/ballroomcountry/tango.htm

Leonidou, Anne. “Portrait of the Greek Dance.” Nostos Hellenic Cyber Centre. 24 November, 2008. http://www.nostos.com/dance/

Stith, Kevin. “Hip Hop Dancing.” Ezine Articles. 24 November, 2008. http://ezinearticles.com/?Hip-Hop-Dancing&id=407540

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