Accounting for nonpension postretirement benefits: analysis of lobbying activities

Article Abstract:

An analysis of the response of FASB members to amendments of the board's Exposures Draft and Statement 106 is presented. Comments from 477 respondents were examined for their reaction to the rule, which concerns accounting guidelines for nonpension postemployment benefits. It is shown that a vast majority of the constituents opposed changes in four out of the 21 issues considered for changes in the FASB provision.

Accounting and auditing, Political aspects, Retirement benefits, Financial Accounting Standards Board

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Influence and persuasion

Article Abstract:

There is a growing interest in organisational behaviour and a recognition of the need to understand the complexities of human behaviour and the role of influence and persuasion. The PUSH/PULL classification is one of the most widely used models for describing influencing styles. Feedback is also a way of learning how our behaviour affects others, and can increase self-awareness and encourage development.

Psychological aspects, Usage, Communication, Communications, Persuasion (Psychology), Influence (Psychology)

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Italian dallying

Article Abstract:

A driving trip through the seaside towns of the Italian Riviera is described. December is a prime time to visit the area since there are no crowds of tourists and the weather is mild.

Italy, Description and travel, Automobile travel, Riviera (Italy)

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