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…

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…

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 study focuses on aspects of the Changing Academic Profession survey of 2007-08 that describe the place of faculty in their institutions. The authors examine the following aspects of institutional life: (1) the faculty role in institutional governance; (2) who evaluates their teaching and research; (3) the locus of their loyalties as between…

This book analyzes what happens to the pension benefits of workers who quit or are laid off jobs. The first chapter reviews the connection between job mobility and pension portability. Chapter 2 portrays a labor market undergoing changes that often result in reductions in retirement benefits. Chapter 3 describes job change further by examining…

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…

Includes "Older Workers in the European Community: Pervasive Discrimination, Little Awareness" (Drury); "Aging Workers in Japan: From Reverence to Redundance" (Takada); and "Canada's Labor Market: Older Workers Need Not Apply" (David). (JOW)

Participants in a Wabash Center consultation on vocation discussed the variety of expectations, opportunities, and challenges that create contexts for teaching as they move through careers. These essays emerge from the experiences and reflections of four participants about different stages of careers in diverse contexts. Tom Massaro writes from…

This volume contains 19 papers that were presented at a conference addressing critical issues related to employment options for older persons. They are arranged in four sections that cover early retirement policies and their implications; older workers of Asia and the Pacific; the impact of technological change on the employment prospects of older…