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…

With the emergence of a global economy, it is imperative that faculty have an increased understanding of variables or factors affecting the welfare and health care systems of different countries. In addition, they must become knowledgeable about how the European Union plays a part in the evolution of these systems and be aware of the business…

The electoral victory of Lu?s In?cio "Lula" da Silva in the presidential elections of 2002 epitomized two decades of social and political transformations in Brazil. Nevertheless, instead of launching an alternative mode of doing politics, the program of the Workers' Party affirmed a state logic with a view to gradually updating the…

The bibliography of education for 1909-10, as was its immediate predecessor in the series, has been compiled in the library division of the Bureau of Education, which has been aided, in completing the principal sections of the list, by criticisms and additions furnished by prominent educational specialists. In addition to these collaborators in…