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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 and Other Post-Employment Benefits". The paper concludes by suggesting that, while one set of global steps is a noble goal, it might not achieve the desired goal of comparability.

Fitts' Law is, more often than not, thought of as standard knowledge in the field of Human-Computer Interaction. However, in many occasions, interface components are being built by professionals with little or no knowledge of HCI principles (e.g., software menus are often being built by software developers with no designer input). How much appreciation of Fitts' Law exists among developers, and how does it affect our collaboration with them and the software they build and we use? To help answer this question, a survey among 65 designers and developers was conducted, as well as an analysis of the Computer Science undergraduate curricula from 94 internationally high-ranked universities. The contribution of this paper is twofold: firstly, treating Fitts' Law as an Open Educational Resource and, secondly, the analysis identified gaps that extend beyond HCI Education and fall in the sphere of Epistemology.

The thesis of this paper is that governments of some otherwise enlightened states are increasingly fearful of acknowledging the restraints imposed on them by existing international law. They are also reluctant to enter into new commitments by way of international conventions that would expand the reach of international law. The paper asks whether these fears are based on a true understanding of international law or on some distorted view of it. It will draw comparisons and some contrasts between Australia and the United States in their reactions to a number of recent events as well as to some enduring situations of contemporary relevance. Had time (and the limits of my research) permitted, one might also have examined public attitudes toward international law in China, Japan, and Russia in this context, where similar fears appear to be entertained. France, Germany, Italy, and the United Kingdom, also enlightened states, appear by contrast to belong to a group more dedicated to international law. As Robert Kagan has recently remarked, the experience of two world wars at close quarters, and the formation of the European Union, have made the European countries more dedicated to process, where the United States is more interested in results. [ABSTRACT FROM AUTHOR]