'If ERISA Didn't Kill Pensions FASB May.'

Article Abstract:

Pension funds are significant because of their potential as a source of capital and because of the impact of the financial difficulties of some large firms on Federal insurance since the passage of the Employee Retirement Income Security Act. Benefits have been included as expenses on the profit and loss statement. Changes proposed by the Federal Accounting Standards Board would include pension benefits as liabilities on the balance sheet. Future salary increases would be included in the valuation of the pension benefits, among other changes. This is an effort to make accounting procedures uniform and to give a more realistic picture of the financial status of a company. The rationale behind the changes and some problems the changes will cause are discussed.

Accounting, Employee benefits, Retirement, Financial Analysis Software, Liability, Financial Report

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Summer ahoy!

Article Abstract:

Australia is a country blessed with waterways and a climate that is inviting for boating. First time sailers should pick a boat according to their needs. Buying a boat has often by described as a difficult investment, but because of large selections and prizes, there is s boat for every budget. In addition, states such as Victoria and Western Australia do not require a licence to drive a boat, but other states do have requirements that need to be considered.

Australia, Finance, Boats and boating, Boating, Boats, Aluminum boats

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'Jeanne la fileuse' et le rapatriement des emigres

Article Abstract:

The novel 'Jeanne le fileuse' (1875-76) by Honore Beaugrand has not been considered part of Quebec's literary history because the author had emigrated to New England and the book was published there. However, the work expresses a greater loyalty to Quebec than to the United States. The text supports repatriation rather than emigration. Article text is in French.

Portrayals, Criticism and interpretation, Literature, Emigration and immigration, French-Canadian literature, French Canadian literature, French Americans, Beaugrand, Honore

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