This paper discusses the noticeable nervousness of many US-based financial statement issuers in adopting IFRS. For contextual purposes, the paper provides an overview of the FASB/IFRS convergence so far and its probable future. A detailed review of convergence in accounting standards is explained through the respective standards for "Pensions…

This study uses metaphor analysis to examine the meanings of retirement for a group of 35 retired Canadian executives and managers. Our analysis identified eight metaphors relating to the meanings of retirement. The findings provide us with a range of insights into the experience of retirement, from loss of purpose and identity to liberation from…

Budget 2019 brings welcome investments for students. It does not address however, key challenges facing Canada's colleges and universities, resulting from stagnant government funding for core operating costs. Budget 2019 commitments to making post-secondary more affordable average around $650 million per year for five years and include investments…

In this article, a qualitative case study approach was used to explore the changes that community-campus collaborations stimulate. The authors document the "processes of interaction" (Spaapen & van Drooge, 2011) through which collaborations seek to contribute to positive social change, highlighting the outputs, outcomes, and…

Purpose: This study explored to what extent early Boomer women who work for pay will be interested in and committed to formal volunteering during retirement. Method: Data for this hermeneutic study were gathered through 2 in-depth conversational interviews of 19 English-speaking early Boomer women living in New Brunswick, Canada. Results:…

The concept of sense of place has received considerable attention by social scientists in recent years. Research has indicated that a person's sense of place is influenced by a number of factors including the built environment, socio-economic status (SES), well-being and health. Relatively few studies have examined sense of place at the…

This is an interpretive-descriptive analysis of responses to 41 open ended questionnaires returned by academics working beyond normal retirement age. The sample consisted mainly of academics from the United Kingdom, Australia, and New Zealand. The research addressed the question of what motivates some academics to continue working beyond the…

In the past few decades, especially since the 2008-09 economic downturn, the faculty of American colleges and universities has undergone a far-reaching transformation. Multiple factors, mainly extraneous to the campus itself, are reshaping higher education, and as a result a reprioritizing of the internal allocation of resources is occurring. The…

Psychological effects of disengagement from a work life and the transition to retirement are discussed. These effects include partial identity disruption, decision paralysis, diminished self trust, experience of a post retirement void, the search for meaningful engagement in society, development of a retirement/life structure, the confluence of…

In developed countries, healthy retirees can fulfill their life, but may fear growing old. Yet, there is little empirical data on the relationship between this fear and life satisfaction. This cross-sectional, correlational survey study tested whether a new, summated measure of Fears About Growing Old (FAGO)--derived from exemplifications of…

This paper presents a comprehensive analysis of the link between age and proficiency in information-processing skills, based on information drawn from the Survey of Adult Skills (PIAAC). The data reveal significant age-related differences in proficiencies, strongly suggesting that proficiency tends to "naturally" decline with age. Age…

This article presents three approaches to estimate the size of the publicly funded institutional marketplace to determine what opportunities exist for local farmers and fishers. First, we found that estimates from national foodservice sales statistics over-estimate local capacity opportunities. Second, analyzing budgets of publicly funded…

This paper reports on the results of an online survey that asked Manitoba employers about the employment of older workers. The survey attempted to gain insight into benefits of and challenges to engaging older workers; strategies to recruit, retain, and engage older workers; and the role of education and training for older workers. This research…

In this paper, four qualitative case studies capture the complex interplay between the social and structural relations that shape community - academic partnerships. Collaborations begin as relationships among people. They are sustained by institutional structures that recognize and support these relationships. Productive collaborations centralize…

The 2012 federal Budget marks the beginning of a painful and unnecessary fiscal retrenchment. Despite boasting one of the lowest debt-to-GDP ratios amongst industrialized countries, the Conservative government is pressing ahead with deep cuts of more than $5 billion across departmental budgets by 2014-15. For post-secondary education and research,…