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…

Japan has the highest proportion of older adults in the world. Aging is not only an immediate personal issue but also a salient factor in crucial public policies, such as pensions, health, and long-term care. The Great East Japan Earthquake, tsunami, and nuclear power plant disaster of March 2011 has highlighted current and emerging issues of a…

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…

The circumstances arising out of Japanese pension plan practices are described. Recommendations are given. Appropriate preretirement education is recommended to assist Japanese workers who have long accepted the compulsory retirement system in planning for the future. (Author/CT)

Discusses the rapidly rising rate of Japan's population and that country's attempts to secure and promote older worker employment. Such measures include using employment quotas, raising the retirement age, and advocating continued employment. (Author/CT)

Examines the dynamics of the aging process, the employment situation facing older Japanese workers, and changes in age-related employment and wage practices. (SK)

Dr. Samuel DuBois Cook, retiring president of Dillard University (Louisiana) is credited for substantial development of the private, historically black institution, stressing fiscal responsibility and academic excellence. During his tenure, endowment increased eightfold, curriculum was revised, two scholars programs were established, and…

These proceedings contain an introduction and 26 papers arranged in five sections: (1) People's Republic of China and Taiwan (Republic of China); (2) Hong Kong, Singapore, and Thailand; (3) Korea; (4) Japan and the Western Pacific; and (5) United States. Paper titles and authors are as follows: "Recent Social Security Policies and…

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…