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As humanity reaches the 5.0 industrial revolution, education plays a critical role in boosting the quality of human resources. This paper reports bibliometric research on emerging TiP during 1993-2022 in the educational field to analyse its development on any level of education during the last three decades. This study employed a Scopus database. The findings are that the trend of TiP publication in educational fields has tended to increase every year during the past three decades and conference paper became the most published document type, the USA is the country which produces the most publications; "Students" being the most occurrences keyword and total link strength. The publication of the TiP is ranked to the Quartile 1, which implies that a publication with the cited performance is a publication with credibility because the publisher has a good reputation. Researchers can find the topics most relevant to other metadata sources such as Web of Science, Publish, and Perish.

This paper presents a compilation of personal reflections from 66 contributors on the impact of, and responses to, COVID-19 in accounting education in 45 different countries around the world. It reveals a commonality of issues, and a variability in responses, many positive outcomes, including the creation of opportunities to realign learning and teaching strategies away from the comfort of traditional formats, but many more that are negative, primarily relating to the impact on faculty and student health and well-being, and the accompanying stress. It identifies issues that need to be addressed in the recovery and redesign stages of the management of this crisis, and it sets a new research agenda for studies in accounting education.

The thesis of this paper is that governments of some otherwise enlightened states are increasingly fearful of acknowledging the restraints imposed on them by existing international law. They are also reluctant to enter into new commitments by way of international conventions that would expand the reach of international law. The paper asks whether these fears are based on a true understanding of international law or on some distorted view of it. It will draw comparisons and some contrasts between Australia and the United States in their reactions to a number of recent events as well as to some enduring situations of contemporary relevance. Had time (and the limits of my research) permitted, one might also have examined public attitudes toward international law in China, Japan, and Russia in this context, where similar fears appear to be entertained. France, Germany, Italy, and the United Kingdom, also enlightened states, appear by contrast to belong to a group more dedicated to international law. As Robert Kagan has recently remarked, the experience of two world wars at close quarters, and the formation of the European Union, have made the European countries more dedicated to process, where the United States is more interested in results. [ABSTRACT FROM AUTHOR]

This paper discusses the noticeable nervousness of many US-based financial statement issuers in adopting IFRS. For contextual purposes, the paper provides an overview of the FASB/IFRS convergence so far and its probable future. A detailed review of convergence in accounting standards is explained through the respective standards for "Pensions and Other Post-Employment Benefits". The paper concludes by suggesting that, while one set of global steps is a noble goal, it might not achieve the desired goal of comparability.

Background and purpose: Social engagement is an important active aging strategy to promote older adults' mental health. The purposes of this study were to compare social engagement in older populations around the world and explore associations with mental health outcomes. Materials and methods: An international cross‐sectional survey was conducted from 2017 to 2019. Data were retrieved from The International Social Survey Programme for a secondary data analysis across 30 countries. This study applied the Taxonomy of Social Activities and its six levels as operational definitions for a consistent concept of social engagement for international comparisons. Results: In total, 9403 older adults with a mean age of 72.85 ± 6.40 years responded. The highest levels of older adults' social engagement were found in Switzerland, Thailand, and New Zealand. Older adults of a higher age, with a lower educational level, who were permanently sick or disabled, who had no partner, who were widowed or whose civil partner had died, who lived alone, and who had lower self‐placement in society had significantly lower social engagement than did their counterparts. In the regression model, older adults' social engagement positively predicted general health, self‐accomplishment, and life satisfaction, but negatively predicted loneliness and depression. Conclusions: In aging societies worldwide, encouraging older adults' social engagement would be beneficial to promote mental health. Implications for nursing practice and health policies: Community professional nurses can develop strategies of social engagement based on the needs and sociodemographic factors of older adults to improve their mental health. Developing efficient strategies and local policies by learning from successful experiences in other countries is important to promote social engagement in aging societies. [ABSTRACT FROM AUTHOR]

Since 2000, the number of students trained abroad has increased 100%. This statistic shows how not only many students but also how future employers value this training. It gives students an additional skill, which can be called "internationality". Accordingly a large number of countries intend to rapidly increase the number of students studying abroad. This trend leads to a model of international student mobility that would be perfect if, first, all students could benefit from it; second, if this model did not create some inequalities; and finally, if it did not cause some distortions in the world that may be economic or academic in nature. This paper shows that this is not the case. It is therefore important to analyse these phenomena in order to find solutions to improve the current model of international student mobility.

Purpose: The purpose of this paper is to study the possibilities and potential barriers on the path of internationalization of the educational services market through development of the system of remote education. Design/methodology/approach: In order to determine the influence of development of the system of remote education on the process of internationalization of the educational services market, the authors use the method of regression analysis. A regression curve is built, containing the model of paired linear regression and the value of determination coefficient. The research object is the market of higher educational services -- as it is subject to internationalization and distribution of remote education. The research is performed based on the 2017 data by the example of countries from various regions of the world that show different rates and levels of socio-economic development but that achieved the largest success in development of the system of remote education -- the USA, the UK, Brazil, China, South Korea, Italy, Germany, India, Malaysia, Australia, South Africa and Russia. Due to the absence of the official international statistics on the issue of internationalization of the educational services market, the proprietary method is used for determining its level. Findings: It is concluded that remote education has a slight influence on the process of internationalization of the educational services market in the countries of the world, though it has large potential in the sphere of stimulation of internationalization of the educational services market, as it allows providing educational services of equal quality and equal cost for domestic and foreign students. Originality/value: The developed and presented model of managing the development of the remote education system of a modern university in the interests of stimulating internationalization of the educational services market allows overcoming these barriers and opening the existing potential of remote education in the sphere of stimulation of internationalization of the educational services market.

As a component of the ongoing development of the mathematics curriculum in China, we compare the country's high school mathematics textbooks with those of several other countries. We base our analysis on the assumption that textbooks, as primary printed teaching resources, are key tools for interpreting educational policy. In this paper, we compare what content is selected and how that content is presented in series of high school textbooks from China, France, Germany, Japan, Russia, the United Kingdom, and the United States according to four core domains: algebra, geometry, statistics and probability, and calculus. We then discuss the implications of the analysis for the reform of the high school mathematics curriculum in China, particularly as it applies to the development of textbooks within that process of reform. The comparative results provide us with the opportunity to recognise the distinguishing features of the content and presentation of the Chinese mathematics curriculum and lead to some suggestions for future curriculum development.

The article focuses on a study which examines large-scale observational evidence of cross-cultural differences in facial behavior using advanced in computer science. Topics discussed include the automated facial coding used, the reliability of the facial action unit detection algorithms across different testing subsets, multilevel regression estimates predicting each facial action's base rate percentage.

This paper empirically examines the impact of academic research on high-tech manufacturing growth of 28 Organisation for Economic Co-operation and Development (OECD) and emerging countries over the 1991-2005 period. A standard research and development (R&D) expenditure based measure is found to be too general to capture the input in high-tech research. To overcome this problem, a novel proxy for high-tech research investment--the supercomputer capacity--is proposed. Empirical evidence strongly supports this choice of variable. It is also found that academic R&D exerts a larger growth effect on high-tech output than its industry and government counterparts, but only the impact differential between academic and government R&D is statistically significant.

This paper uses data gathered from 953 students to investigate how far individuals' preferences for a particular learning style are associated with the perceived usefulness of e-learning. Our findings reveal the effect of individuals' learning styles as well as their gender and professional experience on the perceived usefulness of different forms of e-learning. The study's findings enhance our understanding of the usefulness of different e-learning tools from a learner perspective and thus have implications for curriculum design. The study also contributes to the empirical basis on the relevance of learning styles in the design of virtual learning environments. (Contains 2 tables and 1 figure.)