The International Financial Reporting Standards and Their Implementation into the US Accounting System

This paper examines the differences between the International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP). The areas closely examined are the differences inrevenue recognition and reporting of intangibles. By investigating the differences in the two sets of standards I put into context the changes that would be necessary for domestic companies adopting the IFRS. The differences between these two standards are important because the implementation of IFRS into the U.S. is a current issue for domestic companies. It is important to note how the new standards will affect different companies in different ways. Depending on the size and industry, some companies will have a harder time transitioning to the new standards. However, once these companies make the transition to IFRS they will have better recognition and reporting of revenues and intangibles.

Teachers' Views of Human Rights Education

The Universal Declaration of Human Rights (UDHR) states that education should be "directed to the full development of the human personality and to the strengthening of respect for human rights and fundamental freedoms... promote understanding, tolerance and friendship among all nations, racial or religious groups." This study surveyed 53 teachers on their views of Human Rights Education, including their familiarity with the concept, their self-efficacy with teaching it, and conditions that would increase the likelihood of their teaching it. The study found that, regardless of familiarity with the topic, years of teaching experience, or school location (urban/suburban), most teachers were open to teaching Human Rights Education. They did identify the need for better resources in the form of lesson plans, teaching materials, and professional training. In addition, support from other teachers, administration, and parents was felt to be important in order for them to undertake Human Rights Education. The best strategy to move forward with Human Rights Education would be to provide resources and support for teachers so that we can be living up to the expectations put forth in the UDHR.

Perpetual Conflict or Compromise? The Cost of Domestic Legitimacy in the Realm of Women's Human Rights: A Case Study on the Right to an Abortion

With its turbulent and volatile legal evolution, the right to an abortion in the United States still remains a highly contested issue and has developed into one of the most divisive topics within modern legal discourse. By deconstructing the political underpinnings and legal rationale of the right to an abortion through a systematic case law analysis, I will demonstrate that this right has been incrementally destabilized. This instability embedded in abortion jurisprudence has been primarily produced by a combination of textual ambiguity in the case law and judicial ambivalence regarding this complex area of law. In addition, I argue that the use of the largely discredited substantive due process doctrine to ground this contentious right has also contributed to the lack of legal stability. I assert that when these elements culminate in the realm of reproductive privacy the right to terminate a pregnancy becomes increasingly unstable and contested.