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…

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…

From 1965 to 1995, the United States, Germany, Japan, and Sweden all experienced a decline in the average age at which workers retire and an increase in the duration of retirement. Sweden and Germany particularly face elder dependency burdens, which may increase in the United States in the coming decade. (JOW)

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…

Volume 2 covers Puerto Rican education; Alaskan education; the 12th annual report on the introduction of domestic reindeer into Alaska (ED613561); city school statistics; information and statistics on universities, colleges, technological schools, professional schools, agricultural and mechanical colleges, normal schools, secondary schools, manual…