1,788,302 research outputs found

    A US strategy for IFRS adoption

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    The US Securities and Exchange Commission has conducted a public consultation on a Ăą??roadmap" it proposed late last year to adopt International Financial Reporting Standards in America. This debate takes particular relevance as the crisis has highlighted the importance of accounting standards as an instrument of economic policymaking, with a high-profile controversy about Ăą??mark-to-market" accounting. Nicolas VĂ©ron responds with suggestions about how the SEC should both support IFRS, and push for reforms of standard-setting governance and globally consistent enforcement.

    Adoption : conducting inspections of voluntary adoption agencies : guidance on the inspection of adoption agencies

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    Determinants and effect of adoption of small scale biogas technology by rural households: the case of Sodo Zuria district, Wolaita zone, southern Ethiopia

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    The aim of this study was to assess determinants and effect of adoption of small scale biogas technology by rural households in Sodo Zuria district, Wolaita zone, southern Ethiopia. The population in selected three sample Kebeles were stratified into two categories (biogas user and non-user). A total of 153 respondents were randomly selected and interviewed by using interviewed schedule. Descriptive statistics, inferential statistics (chi-square and independent ttest) and binary logistic regression analysis were used to analyze the data. Logit model was used to analyze the adoption decision of biogas technology. The model result indicated that adopters and non-adopters differed in 6 out of 12 explanatory variables expected to influence the adoption of Biogas technology in the study area. Variables such as sex, education of respondents, livestock ownership, occupation, and attending training of respondents with biogas development had significant and positive influence on the use of biogas technology. On the other hand, distance to water had significant negative effect on the use of biogas technology. High installation cost (55%), negative attitude of community towards biogas energy (8%), inadequate skilled technicians (25%), lack of adequate fund, lack of interest, and poor infrastructure (10%) were the main challenges of using biogas technology. Biogas technology gives high contribution for the users especially in reduction of expenditure on cooking energy, saving time in preparation and cooking of food, provision of organic bio slurry, reduction of smoke in the kitchen, and making cooking more convenient 79%, 70%, 88%, and 95%respectively. The study suggests government and non-governmental organizations to strengthen farmers’ capacity and make them to focus on construction of new biogas technology in order to expand its benefits in the study area

    Putting Families First: How the Opioid Epidemic is Affecting Children and Families, and the Child Welfare Policy Options to Address It

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    Abstract: Opioids and Child Welfare Across the country, placements in foster care are rising. In 2016, the U.S. Department of Health and Human Services reported that 273,539 children in the U.S. entered foster care. In 34 percent of those cases, parental drug abuse was one of the factors leading to the child’s removal from their family. Additionally, the U.S. Substance Abuse and Mental Health Services Administration estimates that 400,000 births nationally are affected by prenatal exposure to alcohol and illicit drugs, which represents 10 percent of all live births. As the opioid epidemic continues, increasing numbers of children are at high risk for developmental and behavioral disorders because of their prenatal substance and alcohol exposure. In addition, children who remain at home may endure the challenges and trauma resulting from impaired caregiving due to parental substance use disorders (SUDs). This article explores the intersection of the opioid epidemic and child welfare, examining current research and publicly available data to discuss policy opportunities for better serving families affected by parental SUDs, including: ensuring health and safety for infants prenatally exposed to substances; appropriate identification, diagnosis, and treatment of developmental and behavioral needs; ensuring parents have access to outpatient treatment and services that can allow families to stay together when safe and appropriate; and ensuring sufficient access to inpatient treatment options that can serve parents and children together

    Minimum Age Difference as a Requisite for Adoption

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    Recent incidents of abortive uses of adoption statutes have pointed up the possible need for a healthy change in our adoption laws: the inclusion of a required age difference between adopter and adoptee. The author urges that such a statutory requirement is necessary to more fully effectuate the idea that adoption imitates nature, a postulate of adoption law originating in Roman jurisprudence and, so the author contends, underlying adoption law in this country. The article raises interesting questions concerning the very nature of adoption, the function which it serves in our society, and the possible policy differences between minor and adult adoptions
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