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 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…

Life expectancies are rising all over the world, leading to higher proportions of older adults in the population. This is especially true in Japan and Germany. In Germany today, "old" no longer means necessarily "poor and frail." Through volunteer work, lifelong learning, study tours, and participation in sports, older Germans…

This is the Report of the Commissioner of Education, part of the Annual Report of the Secretary of the Interior for the Fiscal Year Ended June 30, 1895. The Bureau of Education report is contained within volume five, which is in two parts. Part one contains: (1) The Commissioner of Education's Introduction; (2) Statistics of State Common-School…

To increase the number of German employees undergoing rehabilitation rather than retiring early because of medical disabilities, a screening process was developed whereby the pension insurance institutions responsible for administering medical rehabilitation measures would identify persons in need of rehabilitation and urge them to take part. An…

Volume 2 addresses German school courses of study, a report on the Chilean Education Congress and Exhibit, U.S. and foreign education necrology for 1902, and profiles of education benefactors and others who have devoted their lives to education. Chapter XXX's miscellaneous educational topics include remarks on education in America, a good urban…

Volume 2 begins with discussion of Hopkins Grammar School history, Greek language issues, and Justin S. Morrill's legislative career. Miscellaneous topics cover Indian Territory, backward children in public schools, U.S. engineering education, Christian Brothers schools founder St. Jean Baptiste de La Salle, public library development, Delft's…

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…

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 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…

Chapter XXI of volume 2 covers St. Louis Exposition presentations by U.S. colleges and universities, while Chapter XXII includes foreign countries' presentations. Subsequent chapters provide discussion and statistics on length of teachers' service; city school systems; universities, colleges, and technological schools; agricultural and mechanical…

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…

Volume 2 of the Commissioner's report includes a chapter on education and crime, which considers the relationship between crime and education with statistics included. The Canadian education chapter discusses the public education system, universities, current issues, technical and industrial education, and a section on Ontario education. Chapter…