Pulling no punches

Article Abstract:

A roundtable discussion sponsored by Accountancy International Magazine provided an opportunity for board members of the International Accounting Standards Committee (IASC) to talk candidly about their views on several issues. Among the issues that generated much argument were the IASC's proposed new structure and the need for a new enforcement mechanism for ensuring compliance with international accounting standards. IASC Sec Gen Sir Bryan Carsberg warned that accounting standard-setting bodies from the G-4 could very well establish their own alternative regulatory agency if no changes in the Committee's present structure are not made. Peter Zurbrugg of Hoffmann-La Roche also spoke frankly and declared that the IASC's goal of gaining endorsement by the International Organization of Securities Commissions has no relevance at all.

Conferences, meetings and seminars, International aspects, Accounting, Panel Discussion, International Accounting Standards Board

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Afghanistan in perspective

Article Abstract:

The fragmentation of Afghanistan's major ethnic and tribal components and their autonomous nature has forced the collapse of the central authority in Kabul. In addition, Afghanistan has to contend with Pakistani support to the Pashtun parties in the north. Iran's initiatives in solving the refugee problem and dealing with drug smuggling across its borders has drawn it into Afghan politics. The border crisis in the Central Asian republics is becoming a source of friction which is detrimental to Afghan integrity. The UN, after considerable inaction, is rethinking its policy on Afghanistan.

Political aspects, International relations, Afghan foreign relations, Afghanistan, Ethnic relations, United Nations

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Bewitched by the badger: contrary to its reputation as an ill-tempered varmint, the American badger embodies the solitary spirit of a prairie pioneer

Article Abstract:

The American badger is a solitary creature that can be found from Alberta to central Mexico. A member of the weasel family, badgers can weigh 25 pounds and grow to 29 inches in length. The white stripe between the eyes that characterizes the badger is believed to be a sign to predators that the badger is prepared to defend itself. It does so with its long claws, perfect for digging the holes these animals sleep and store their food in. Badgers eat squirrels and other small game and can live for as many as 13 years.

Appreciation, Badgers

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