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 is an interpretive-descriptive analysis of responses to 41 open ended questionnaires returned by academics working beyond normal retirement age. The sample consisted mainly of academics from the United Kingdom, Australia, and New Zealand. The research addressed the question of what motivates some academics to continue working beyond the…

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…

Volume 1 begins with the Commissioner of Education's introduction and includes state school-system statistics. Chapter I covers education in Canada, Australia, and New Zealand. Chapter II presents children's growth statistics collected in Worcester, Mass., Toronto, Ontario, and Milwaukee. Chapter III addresses German university pension and…