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2.Branches of Comparative Typology as to two plans of language 
Formal typology
deals with the units of expression plan of the language 
which belongs to various levels of language hierarchy. 
The ultimate goal of Formal typology is identifying formal universals. The 
major tasks of Formal typology embrace but are not limited to the following:

reveal external or formal features of the language;

establish common principles of thescript, e.g. graphic systems, 
alphabets, thesystem of transcription signs, punctuation;

establish formal structures of the syllable, composite words, word 
combinations;

establish theformal structure of the sentence etc. 
Semantic typology
is a branch of Comparative Typology studying 
thesemantic structure of the language and related to the units of content plan. 
The ultimate goal of Semantic typology is identifying semantic universals 
which are directly related to the deep structure of the language. Other issues 
considered in the frames of Semantic typology are: identifying aims and 
problems of Semantic typology, defining different semantic fields for 
comparative analysis, grouping words on the basis of semantic signs, defining 
semantic fields in different languages, creating criteria to define semantic 
categories, elaboration of the principles of compiling semantic comparative 
dictionaries and many others. 

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Some scholars debate that there is no need to distinguish Semantic 
typology into a separate branch as similar issues are studied under the scope of 
Lexical typology. The major difference between the two seems to lie in the 
following: Semantic typology operates with the units of theemic level and is 
indifferent to theethic identity of compared languages. 
 
3.The comparison may be of two types: 
substantial 
and 
non-substantial. 
Under 
substantial comparison,
linguists mean comparison of some 
concrete things or objects, e.g. sounds, digits, numbers, etc. Under 
non-
substantial comparison,
linguists mean comparison of systems and their 
elements. 
At the early stages of development of typology as a science, the major 
role is longed to the substantial comparison, which is considered primary. 
Yuri Rojdenstvenskiy' wrote "...in General Linguistics the relations between 
language systems based on substantial features. The languages were 
considered cognate because the linguists found principal similarity in their 
substance: sound and content». Non-substantial comparison played a 
significant role in shaping Comparative Typology as an independent science. 
There are two approaches to language description: 
internal 
and 
external. 
Internal approach
deals with the comparison of the systems of any 
concrete language. It is inner comparison within one concrete language. 
External approach
deals with the cross-language comparison.
Comparative Typology may compare language systems 
panchronically 
though they are living or dead; besides, it may compare language systems 
s
ynchronically 
and 
diachronically. 
The diachronic approach
is a stative study of a certain period. 
The 
synchronic approach 
is a dynamic one.