JORIND (9)1 June, 2011. ISSN 1596-8303. www.transcampus.org/journals. www.ajol.info/journals/jorind THE CHALLENGES OF ADOPTING INTERNATIONAL FINANCIAL REPORTING SYSTEM IN NIGERIA Anthony O. Garuba Department of Accounting and Finance, Western Delta University, Oghara, and Pat Donwa Department of Accounting, University of Benin, Benin City E-mail: anthonygaruba@yahoo.com Abstract Nigeria is going to adopt International Financial Reporting Standard (IFRS) from 1st January 2012. Globalization and Information…

Goals of the policy My policy I choose from, (“Administrative Policies”, n.d) the Multi-Ethnic Placement Act as Amended by the Inter-Ethnic Adoption Provision of 1996. It has to do with transracial adoption. The purpose of this policy is associated with the Department of Children's Services, it strives to push the best enthusiasm of all children set in cultivate mind by avoiding segregation in the position of children on the support of race, color or national source. This objective might be met…

[UNICEF], 2006). It illustrates the inequality of children’s rights in society. Adoption supports children’s needs by providing parents and provides a better environment for them than an orphanage or foster home. Adoption is an exceptional method to overrule inequality in current society by preserving the human rights and responding to the aspirations of people without children. To provide the historical background of adoption, in ancient times and human cultures, children have been moved from guardians…

Other challenges that parental leave and “birth and adoption unemployment compensation (BAA-UC), face are their opponents who think the government would be overstepping their boundaries if the government stepped in and changed parental leave. These opponents say that it would cost too much money to enforce. Others who are against BAA-UC believe that it is the parents’ concerns to provide for the daycare and the duties that come with raising a child of their own. The people also say parental leave…

Transracial Adoption In 1991 a study was conducted using 916 respondents to find attitudes towards transracial adoption. . 71% of those surveyed believed that race should not be a factor in who should be allowed to adopt a child. However, those respondents in a highest age category, such as 64 or older, were 63% less likely to approve of transracial adoption, compared to the younger age category. African-American women were 84% less likely than African-American men to approve of transracial…

can ever erase that relationship, because it is genetic. Union is a non-genetic, heartwarming, relationship, such as adoption. There are many reasons people feel the want or need to adopt. Infertility is one of the many reasons. People have reported that, when asked what they felt when they could not have children, they felt useless, disappointed and even heartsick. Adoption is an option to couples who cannot have children or would prefer to adopt. Couples and families that do adopt face many…

affection. Some people argue that international adoption, provides a key role in improving a child 's life. Although others believe international adoption creates many complications and should not be an option. Therefore, many believe adopting a child from an outside country or culture can be quite rewarding for both the parents and the child; however, international adoption deals with many concerns as well as serious challenges. International adoption is a growing trend around the world. It is an…

IFRS Adoption Challenges When it comes to IFRS adoption challenges our research has shown that, while the U.S. adoption of IFRS may bring many benefits, several challenges must first be overcome. Some of the most notable of these challenges include the Security Exchange Commission’s apparent diminishing support, the sheer cost of implementation for corporations, overcoming the belief that IFRS adoption would sacrifice the “gold standard” of U.S. GAAP, and a lack of enforcement. The SEC drafted its…

Thesis: Transracial adoptees family situation affects many aspects of the adopted child’s life. Do these children have identity formation difficulties during adolescence and are there any significant differences between adoptees and birth children? Transracial Adoptees and Families I. Attachment Issues A. Trust versus Mistrust B. Age of child at time of placement C. Need of Attachment II. Development Issues A. Identity versus Role Confusion B. Age of child at time of placement C.…

The Extent, Drivers and Challenges of Information Communication Technologies (ICTs) Adoption in Kenya’s Floriculture Industry A Research Proposal ACRONYMS AND ABBREVIATIONS ICTs Information and Communication Technologies EFITA European Federation for Information Technology in Agriculture HCDA Horticultural Crops Development Authority EPC Exports Promotion Council KFC Kenya Flower Council CAS Complex Adaptive Systems Chapter 1 1.1 Introduction…