Category Archives: Global Articles

IFRS Adoption in the United States in 2015

Mr. Len Legotte
IFRS – The New Normal for Global Financial Reporting
Adoption of IFRS in the United States – 2015
By
Leonard C. Legotte Jr., MBA ©

IFRS Map
*IFRS Global Map–Legend: Blue – Adopted, Gray – In Process, White – Not Adopted

Introduction
As of August 2012, The United States of America (USA) has not officially adopted IFRS as their financial reporting framework. Generally Accepted Accounting Principles (GAAP) remains the current standard in the USA.

“The International Accounting Standards Board (IASB), whose guidelines are used in more than 100 countries mainly in Asia and Europe, and the U.S. Financial Accounting Standards Board (FASB) …

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The Law of the Land – A Primer on Jurisdiction

Kelly Ranasinghe JDThe Law of the Land – A Primer on Jurisdiction for American Global Executives ©

By
Kelly Ranasinghe JD

At the core of modern legal systems is jurisdiction, an ancient legal concept which means ‘to speak the law.’ However, the legal definition of jurisdiction and the common lay understanding of jurisdiction are not the same. In fact, there are multiple types of jurisdiction which differentiate between time, space and people. The colloquial understanding of jurisdiction refers to `the power’ of an institution, such as a Sheriff, to take a certain action (as in one having ‘jurisdiction’ to …

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The Significance of Education in Afghanistan

Mr. Farid SaydeeA Current Issue of Global Concern:
The Significance of Education for Peace and Stability in Afghanistan ©

by Mr. Farid Saydee

Over 30 years of war and instability have ruined the infrastructure of all spheres of Afghan life. Education has probably been the sector that has sustained the most devastation in Afghanistan. Educating the Afghan populace – especially the young generation – is a critical facet toward engendering enduring peace and stability, alleviating endemic poverty, and resuscitating economic growth in the country.

From this writer’s personal awareness, in Afghanistan today most schools lack proper teaching facilities and materials (apart from …

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Early Childhood Education and Global Business

Mr. Henry CooperThe Inseparable Link: Early Childhood Education and Global Business ©
By Henry Cooper

It is generally acknowledged that American Academics, educators, business leaders and the general populace espouse the internationalization of U.S. Business school curricula in higher education as imperatives for the continued future and increased expansion of the global business frontier.  Proposals from many esteemed educational institutions, community business leaders and other major governmental bodies around the globe have recognized the inevitability of international market globalization.  Most even agree that colleges, universities, and other business leader training facilities, include into their respective internationalized educational business curricula, cultural, linguistic, and …

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The debilitating effect of U.S. Education on Global Business

Ms. Kara Meyer“I have seen the enemy…and it is U.S.”:
The debilitating effect of U.S. education upon American Global Business Interests ©

by Kara L. Meyer MBA

As we move into the second decade of this new millennium, American business leaders cannot afford to limit themselves to considerations pertaining only to their domestic environment.  2010 continued to produce a vastly expanded range of cross-continental commerce, making it imperative for any effective American business leader – and his staff – to possess a global mindset.  Increasingly, the line separating domestic and global has become blurred – even nonexistent – and American businesses must …

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Global Coal Mining Considerations

Mr. Henry CooperA Global Issue for Consideration: Bringing Coal Mining (Coal Mine Methane Technology) Back to the Future ©

By Henry Cooper

Oil and natural gas significantly reduced the usage of coal in home heating. This change caused the United States, and other developed countries to focus on the acquisition of oil and natural gas as cleaner burning technologies. An article published in Technology Review by MIT opines that Developing nations like China have continued to mine and burn coal at fairly high rates due to burgeoning population and industrial growth.

A recent quotation by the Unites Nations Economic Commission for …

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Global HR Management

Dr. Maurice RosanoGLOBAL DIMENSIONS OF HUMAN RESOURCES MANAGEMENT

By Mauricio Rosano MBA JD

April 2010

Modern Multinational corporations are synonymous with globalization. In all of their far-flung operations therefore, they accrue a responsibility to be good corporate, and global, citizens. Among other considerations it is the belief of this writer that they must be their purpose to preserve the environment, to uphold labor standards, to provide decent working conditions and competitive wages, to treat their employees fairly, and to contribute to the communities in which they operate.

Today foreign investment is viewed not just as an opportunity for U.S. companies investing abroad, …

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Political Risk Analysis

Dr. K. L. Ranasinghé Ph.D., D.B.A.

Conducting Strategic Political Risk Analysis for Global environs ©

By Dr. K. L. Ranasinghé Ph.D., D.B.A.

April 2010

PLEASE NOTE: This briefing – in whole or in part – emanated out of several lectures I have delivered to many of my degree candidates at several universities. If readers of this briefing notice any repetition therefore I do ask their forgiveness. Further, many sources were used as this briefing was conceived and prepared ….thus I am indebted to myriad speakers/researchers and other sources for many thoughts espoused in this mini-briefing. They are numerous such that it is not possible to mention …

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