“…That is, based on a contrastive analysis hypothesis and in line with the principles of the structuralist view of language which stand for the various surface structure differences between languages, two or more languages would undergo contrastive analysis to formulate a framework whereby the difficulty level of target language learning would be recognized (Salehuddin, Kim Hua & Maro, 2006;Ling & Grabe, 1999;Giannoni, 2002;Yeh, 2004;Sajavaara & Dufva, 2001;MacKay, Meador, & Flege, 2001;Demirezen, 2010;Koo, 2011). Different language levels, have been subject to such studies.…”