During the 1960s, there was extensive hiring of college and university faculty members. This large group of professors are now at or nearing retirement age. Concerns about the economy, the availability of good health insurance, increased life expectancy, and removal of mandatory retirement laws may influence decisions about when to retire.…

This instructional tool presents pension accounting using a worksheet approach where debits equal credits for both the employer and for the plan. Transactions associated with the initiation of the plan through the end of the second year of the plan are presented, including their impact on accumulated other comprehensive income and deferred taxes.…

"Chronicle of Higher Education" presents an abundant source of news and information for college and university faculty members and administrators. This April 29, 2005 issue of "Chronicle of Higher Education" includes the following articles: (1) "Reproductive Success for Working Scientists" (Simmons, Gail M.); (2)…