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…

The author became aware that there are hundreds of retired teachers in the community who want to continue to learn, or at least to have their intellect stimulated. Some join clubs or read books or do crosswords or even surf the net when they retire, but these folks wanted to be stimulated with some mathematics. The author was initially surprised…

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…

Research messages 2010 is a collection of summaries of research projects published by the National Centre for Vocational Education Research (NCVER). The summaries are clustered under five broad themes used by NCVER to organise its research and analysis: Industry and employers; Students and individuals; Teaching and learning: VET system; and VET in…

Describes Australia's retirement income arrangements, including age pension, private pensions, changes in provisions by the federal government, and factors that shaped changes. Notes that difficulties experienced by the government in introducing changes underscore political sensitivity of retirement income policy in Australia. (Author/NB)

The ageing of the population in western societies has aroused great concern and interest in recent years as the so-called "baby-boomers" begin to retire, leaving a seemingly depleted workforce. Society and the individuals within it learn the "truths" of being aged or old through the normalizing of gerontological, demographic…

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…

This document details how Australia's government intends to implement the New National Agenda for Women, which was formulated in 1993 after a review of many recent reports and after a forum to obtain input from women in the community, representatives of many women's organizations, and all areas of government. Sixteen of the 23 chapters examine the…