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Most writing involves comparison of:
When we describe or discuss similarities we are making comparisons.
When we describe or discuss differences we are making contrasts.
If you are required only to compare or contrast, then your essay structure could look like this:

If you are asked to compare and contrast, then a suitable structure might look like the following:
Example: "Compare and contrast school systems in Europe and the United States"

Sources: Andy Gillett, {WWW} EAP Writing, www.uefap.co.uk
Oshima and Hogue, (1997) Introduction to Academic Writing New York: Addison Wesley Longman
Note the examples in this comparison and contrast text:
Two European capital cities, Berlin and London, running the third and fourth richest economies in the world, both produce about a tonne of rubbish for each household per year. But when it comes to disposing of their citizens' waste, the similarities end.
Even though Berlin has been the capital of Germany for less than a decade, and has had east and west to unite, it has already reached 40% recycling. The city has an ambition: to have no rubbish to burn or dump in 20 years' time. It is developing new technologies and moving steadily in the right direction.
London, by comparison, has a waste crisis. The 33 boroughs all have different recycling systems, with a low of 2% in Hackney, but with 25 % in Bromley to show what is possible. The overall average is only 9%, so clearly we are not going to reach a 25% recycling and composting target by 2005.
Berlin's administration has learned how to get the public on their side. Each household has to pay £40 every three months to dispose of its rubbish. In future, the less they create, the more they compost and recycle, the less they will have to pay. Each house in Berlin has a series of different coloured bins for refuse so glass, paper and plastics can be separated for recycling. Another system is a collection service for second-hand furniture and electrical goods less than seven years old.
In contrast, fewer than half of all Londoners have the opportunity for kerbside recycling.
One problem both cities have tried and failed to solve is the excreta of over 100,000 dogs. London's councils insist it is the dog owners' responsibility to clean up after their pets. Similarly, Berlin's city authorities maintain a system of fines for miscreants. Even so, in both cities it is necessary to clean up something around 40 tonnes of droppings every day.
Extract adapted from What a Waste The Guardian, 21 Nov 2001.
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