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.

Ex-post evaluation of the employment effects of a preferential trade agreement: methodological issues, illustrated with a reference to Chile

Includes bibliography

Enhancing paramedics procedural skills using a cadaveric model

Background Paramedic education has evolved in recent times from vocational post-employment to tertiary pre-employment supplemented by clinical placement. Simulation is advocated as a means of transferring learned skills to clinical practice. Sole reliance of simulation learning using mannequin-based models may not be sufficient to prepare students for variance in human anatomy. In 2012, we trialled the use of fresh frozen human cadavers to supplement undergraduate paramedic procedural skill training. The purpose of this study is to evaluate whether cadaveric training is an effective adjunct to mannequin simulation and clinical placement. Methods A multi-method approach was adopted. The first step involved a Delphi methodology to formulate and validate the evaluation instrument. The instrument comprised of knowledge-based MCQs, Likert for self-evaluation of procedural skills and behaviours, and open answer. The second step involved a pre-post evaluation of the 2013 cadaveric training. Results One hundred and fourteen students attended the workshop and 96 evaluations were included in the analysis, representing a return rate of 84%. There was statistically significant improved anatomical knowledge after the workshop. Students' self-rated confidence in performing procedural skills on real patients improved significantly after the workshop: inserting laryngeal mask (MD 0.667), oropharyngeal (MD 0.198) and nasopharyngeal (MD 0.600) airways, performing Bag-Valve-Mask (MD 0.379), double (MD 0.344) and triple (MD 0.326,) airway manoeuvre, doing 12-lead electrocardiography (MD 0.729), using McGrath(R) laryngoscope (MD 0.726), using McGrath(R) forceps to remove foreign body (MD 0.632), attempting thoracocentesis (MD 1.240), and putting on a traction splint (MD 0.865). The students commented that the workshop provided context to their theoretical knowledge and that they gained an appreciation of the differences in normal tissue variation. Following engagement in/ completion of the workshop, students were more aware of their own clinical and non-clinical competencies. Conclusions The paramedic profession has evolved beyond patient transport with minimal intervention to providing comprehensive both emergency and non-emergency medical care. With limited availability of clinical placements for undergraduate paramedic training, there is an increasing demand on universities to provide suitable alternatives. Our findings suggested that cadaveric training using fresh frozen cadavers provides an effective adjunct to simulated learning and clinical placements.

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.