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 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…

This document consists of the following three papers: (1) "Aging in the People's Republic of China" (Liang), including a 22-item bibliography; (2) "The Reform of China's Social Security System for the Elderly" (Chuanyi); and (3) "Developing Research on Aging in China" (Jihui). The first paper briefly outlines the…

A consultation was conducted in China to examine the use of the experience and competence of the elderly in the education of youth and adults; the education of the elderly was also studied. Participants were 15 experts from Australia, Germany, Hong Kong, Japan, the United States, the Sudan, France, the Soviet Union, and China, along with…

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…

After an introduction by the Commissioner of Education, chapters I and II of volume 1 cover reports from the Mosely Educational Commission to the United States. Chapter III addresses proceedings instituted to execute the Rhodes Scholarship Trust. Subsequent chapters cover French education, agriculture teaching in French and Belgian schools,…

Volume I begins with the Commissioner of Education's introduction of the 1908 report. Chapter I is on current topics and discusses education relations, including professor, teacher and student exchanges. International congresses are discussed, including the first international congress of mothers, parents' national education union, universal…