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…

The Chinese government conducted its first time use survey of the activities of Chinese individuals in 2008. Activities were classified into three broad types, maintenance activities, subsistence activities and leisure activities. Time use patterns were defined by an individuals' time spent on maintenance, subsistence and leisure activities each…

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…

Study of the employment effects of reducing working hours, controlling overtime, job sharing, leave, and early retirement in 10 countries found no significant link between job sharing and employment levels. Work time policies need to be considered in a wider context as a way to address high unemployment. (SK)

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 comparative analysis of the salaries of Japanese and American public school teachers addresses these principal questions: (1) How does the level of public school teachers' salaries in Japan (measured in terms of teachers' purchasing power) compare with that in the United States? (2) How does the teachers' salary structure in Japan compare…

Discusses measures that have been adopted by France, Great Britain, Sweden, the Netherlands, the United States, and Japan to prolong the work life of older workers. Measures include job transfer and exemption, dismissal protection, retirement policies, and reintegration of unemployed older workers. (JOW)

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…

The General Accounting Office (GAO) studied selected nations' policies to increase the number of older workers participating in the labor force. The main data collection activities were as follows: (1) an analysis of population and labor force data from eight high-income Organisation for Economic Cooperation and Development member nations; (2) an…

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…