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 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…

Introducing findings from the 2004 Survey of Health, Ageing, and Retirement in Europe (SHARE), this research complements the large number of recent U.S. studies on the role of grandparents in caring for their grandchildren. For 10 continental European countries, the authors investigate cross-national variations in grandparent-provided child care…

This group of articles discusses a variety of studies related to social security and retirement benefits. These studies are related to both developing and developed nations and are also concerned with studying work conditions and government role in administering a democratic social security system. (SSH)

Examines the advantages and disadvantages of partial retirement--the transitional period between full-time employment and complete retirement--including easing the transition, labor market effects, and financial implications for social security systems and employers. Reviews partial retirement policies in eight countries and concludes that there…

This is the Report of the Commissioner of Education, part of the Annual Report of the Secretary of the Interior for the Fiscal Year Ended June 30, 1895. The Bureau of Education report is contained within volume five, which is in two parts. Part one contains: (1) The Commissioner of Education's Introduction; (2) Statistics of State Common-School…

This report focuses on social protections of teachers in Europe, synthesizes responses to a questionnaire by 18 European members of the World Confederation of Organizations of the Teaching Profession (WCOTP), and provides an overview of a variety of situations in European countries. The report includes a list of organizations/countries which…

Volume 2 begins with discussion of Hopkins Grammar School history, Greek language issues, and Justin S. Morrill's legislative career. Miscellaneous topics cover Indian Territory, backward children in public schools, U.S. engineering education, Christian Brothers schools founder St. Jean Baptiste de La Salle, public library development, Delft's…

After an introduction by the Commissioner of Education, chapters I and II of volume 1 cover reports from the Mosely Educational Commission to the United States. Chapter III addresses proceedings instituted to execute the Rhodes Scholarship Trust. Subsequent chapters cover French education, agriculture teaching in French and Belgian schools,…

Volume I begins with the Commissioner of Education's introduction of the 1908 report. Chapter I is on current topics and discusses education relations, including professor, teacher and student exchanges. International congresses are discussed, including the first international congress of mothers, parents' national education union, universal…

Volume 2 of the Commissioner's report includes a chapter on education and crime, which considers the relationship between crime and education with statistics included. The Canadian education chapter discusses the public education system, universities, current issues, technical and industrial education, and a section on Ontario education. Chapter…