The impact of the adoption of IAS 19 employee benefits on annual financial statements: an examination of Australian and United Kingdom companies

International Financial Reporting Standards (IFRS) have been adopted by a number of countries as a means of harmonising financial statements around the world. Proponents of IFRS suggest many benefits upon their adoption. This paper examines the effect of the adoption of IFRS on aspects of the company's financial statements, in particular, the adoption of the IFRS relating to post employment benefits and its effects on debt/equity ratios.

This study compared the reporting practices of a number of Australian and UK companies and found that for most companies there was a substantial increase in liabilities, a decrease in shareholders' equity and a corresponding increase in debt/equity ratios after the IFRS were adopted.

An examination of the effect on debt/equity ratios with the adoption of IAS 19 : employee benefits

A number of countries have adopted the International Financial Reporting Standards (IFRS) as a means of harmonising financial statements. .This paper examines the effect of the adoption of IFRS, relating to post employment benefits and its effects on debt/equity ratios. The adoption of the IFRS resulted in most companies reporting a substantial increase in liabilities, a
decrease in shareholders’ equity and a corresponding increase
in debt/equity ratios.

Model of the conflicts of student work and study

Excessive work demands cause students to have less time available for study, which results in them missing lectures and tutorials. This study seeks a more accurate understanding of why students undertake part-time work to the level that they do. This paper examines the extent of employment of undergraduate students enrolled in property and construction at RMIT University. Students responded to a questionnaire on the duration and nature of their part-time work.

The results of the paper suggest that one of the major issues facing educators is that students themselves believe that part-time employment benefits their long term career. Hence they are reluctant to reduce their work commitment. Past research suggests that there is sufficient evidence that this will create work-study conflicts. The paper concludes by suggesting that some form of work-integrated learning process may benefit both the student’s leaning and their need to obtain work skills.

Iowa Unemployment Rates by County, April 2016

Iowa Unemployment Rates by County map produced by the Iowa Workforce Development.

Iowa Unemployment Rates by County, May 2016

Iowa Unemployment Rates by County map produced by the Iowa Workforce Development.

Unemployment Rates For Iowa Counties, June 2016

Iowa Unemployment Rates by County map produced by the Iowa Workforce Development.

Iowa Unemployment Rates by County, June 2016

Iowa Unemployment Rates by County map produced by the Iowa Workforce Development.

Iowa Unemployment Rates by County, July 2016

Iowa Unemployment Rates by County map produced by the Iowa Workforce Development.

Unemployment Rates For Iowa Counties, August 2016

Iowa Unemployment Rates by County map produced by the Iowa Workforce Development.

Benefit News: Employee Benefit News, Department of Administrative Services, October 2016

Benefit News, brought to you by the DAS Benefits Team, providing you with the most up-to-date information about the state of Iowa’s employee benefits.

Unemployment Rates For Iowa Counties, September 2016

Iowa Unemployment Rates by County map produced by the Iowa Workforce Development.

Unemployment Rates For Iowa Counties, October 2016

Iowa Unemployment Rates by County map produced by the Iowa Workforce Development.

Unemployment Rates For Iowa Counties, November 2016

Iowa Unemployment Rates by County map produced by the Iowa Workforce Development.

How do different entitlements to unemployment benefits affect the transitions from unemployment into employment?

In Portugal duration of benefits is exclusively age determined while replacement rates are essentially uniform. We exploit differences in potential maximum duration of benefits for nearly matched pairs of individuals to determine the effects of benefit duration on job finding. (C) 2008 Elsevier B.V. All rights reserved.

Portable sick leave in the Victorian building industry : managing cumulative employee benefits in the absence of employment security

The trend away from full-time permanent employment raises questions about the relevance of traditional approaches to managing and compensating employees. Employment in the Australian building industry is characterised by short-term, project-based employment. Employers and unions in the industry have adopted alternative compensation models to accommodate the short-term nature of employment, most notably through portable benefit schemes. In 1997, the Victorian building industry extended the range of portable benefits to include sick leave. Empirical evidence suggests a relationship between employee absence behaviour and accrual entitlement models. Research reported here supports this link, and suggests that both employers and employees can benefit from an alternative, portable, approach to accrued entitlements. Employers can benefit because employees may be less likely to take an instrumental approach to their entitlements. Employees benefit because they are able to accrue entitlements for the period they remain in the building industry, irrespective of the extent to which they change jobs.