Gries , a leader in the corpus linguistics movement, puts the matter forthrightly when he says that the “assumption underlying most corpus-based analysis is that formal differences reflect or correspond to functional differences” and adds that “ functional difference is understood …as anything—be it semantic or discourse pragmatic—that is intended to perform a particular communicative function”. [read post]

  The political economy of international standard setting in financial reporting: how the United States led the adoption of IFRS across the world. [read post]