Academic literature on the topic 'IFRS mandate'
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Journal articles on the topic "IFRS mandate"
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Alidarous, Manal, and Fouad Jamaani. "The Concurrent Effects of IFRS Mandate and Formal Institutional Quality on the Aftermarket Performance of IPO Firms in Emerging Countries." International Journal of Financial Research 12, no. 3 (January 11, 2021): 320. http://dx.doi.org/10.5430/ijfr.v12n3p320.
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This paper provides the first empirical investigation seeking to find whether International Financial Reporting Standards (IFRS) mandate, changes in the quality of formal institutions, or, the concurrent effect of these two elements can explain the ongoing phenomenon of the aftermarket performance difference of Initial Public Offerings (IPO) firms. We perceive little awareness of the concurrent effect of IFRS mandate and the quality of formal institutions in emerging countries, although these nations account for more than half of the IFRS mandating countries. We employ numerous Difference-in-Differences (DiD) models utilizing reliable IPO and formal institutional data for Saudi Arabia from 2005 to 2017. Our empirical results show that the absence of IFRS influence in the aftermarket performance of IPO firms led us to posit that the quality of formal institutions is the key player in influencing long-term performance of IPO firms in Saudi Arabia. We uncover evidence showing that an improvement in formal institutional quality increases the long-term performance of IPO firms. We find no evidence of a concurrent effect of changes in formal institutional quality and IFRS mandate on the aftermarket performance of IPO firms. Our results show that what does really matter in relation to the aftermarket performance of IPO firms in Saudi Arabia, are the enhancements in the level of formal institutional quality. Our results provide some important implications for IFRS-IPO research.
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Zhu, Hong, Kevin T. Rich, Alfred R. Michenzi, and Jason Cherubini. "User-Oriented IFRS Education in Introductory Accounting at U.S. Academic Institutions: Current Status and Influencing Factors." Issues in Accounting Education 26, no. 4 (November 1, 2011): 725–50. http://dx.doi.org/10.2308/iace-50058.
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ABSTRACT We document the current state of International Financial Reporting Standards (IFRS) education in introductory accounting courses, and model the decision by introductory accounting educators to integrate IFRS into their courses. Using a survey of educators conducted during Fall 2009, we find that although a majority of respondents believe IFRS material is important for non-accounting business majors, 56 percent spent less than 30 minutes per term covering IFRS. Our results suggest that educators are more likely to extensively cover IFRS topics when they perceive U.S. GAAP/IFRS convergence to be more certain and when they have colleagues engaged in teaching IFRS, and less likely when they assess IFRS teaching materials to be inadequate. Overall, we provide evidence regarding the role of business schools' curricula in educating future investors on the basics of IFRS. This is of interest to the SEC in evaluating whether to mandate IFRS for U.S. issuers, as well as the faculty members, departments, or programs looking to better understand the conditions that facilitate user-oriented IFRS coverage in the classroom.
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De George, Emmanuel T., Colin B. Ferguson, and Nasser A. Spear. "How Much Does IFRS Cost? IFRS Adoption and Audit Fees." Accounting Review 88, no. 2 (October 1, 2012): 429–62. http://dx.doi.org/10.2308/accr-50317.
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ABSTRACT This study provides evidence of a directly observable and significant cost of International Financial Reporting Standards (IFRS) adoption, by examining the fees incurred by firms for the statutory audit of their financial statements at the time of transition. Using a comprehensive dataset of all publicly traded Australian companies, we quantify an economy-wide increase in the mean level of audit costs of 23 percent in the year of IFRS transition. We estimate an abnormal IFRS-related increase in audit costs in excess of 8 percent, beyond the normal yearly fee increases in the pre-IFRS period. Further analysis provides evidence that small firms incur disproportionately higher IFRS-related audit fees. We then survey auditors to construct a firm-specific measure of IFRS audit complexity. Empirical findings suggest that firms with greater exposure to audit complexity exhibit greater increases in compliance costs for the transition to IFRS. Given the renewed debate about whether the Securities and Exchange Commission (SEC) should mandate IFRS for U.S. firms, our results are of timely importance. Data Availability: Data are publicly available from the sources identified in the paper. Survey response data are available from the authors upon request.
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Li, Siqi. "Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital?" Accounting Review 85, no. 2 (March 1, 2010): 607–36. http://dx.doi.org/10.2308/accr.2010.85.2.607.
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ABSTRACT: This study examines whether the mandatory adoption of International Financial Reporting Standards (IFRS) in the European Union (EU) in 2005 reduces the cost of equity capital. Using a sample of 6,456 firm-year observations of 1,084 EU firms during the 1995 to 2006 period, I find evidence that, on average, the IFRS mandate significantly reduces the cost of equity for mandatory adopters by 47 basis points. I also find that this reduction is present only in countries with strong legal enforcement, and that increased disclosure and enhanced information comparability are two mechanisms behind the cost of equity reduction. Taken together, these findings suggest that while mandatory IFRS adoption significantly lowers firms' cost of equity, the effects depend on the strength of the countries' legal enforcement.
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Basoglu, Kamile Asli, Christopher T. Edmonds, and Clinton E. White. "IFRS, U.S. GAAP, and XBRL Financial Statements: An Introduction and Case Study." AIS Educator Journal 7, no. 1 (January 1, 2012): 75–79. http://dx.doi.org/10.3194/1935-8156-7.1.75.
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ABSTRACT Given (a) the mandate to fully comply with “Interactive Data to Improve Financial Reporting,” (Rule 33-2009; SEC 2009b) which requires all SEC registered companies to include financial statements in XBRL format as exhibits with their quarterly or annual reports on a phased-in schedule, and (b) initiations to converge U.S. GAAP and IFRS, it is crucial for students to understand the methodological differences between XBRL financial reporting for these two standards. Therefore, the goal of this case is to expose students to the IFRS and U.S. GAAP XBRL taxonomies. We use the case of a hypothetical company to first illustrate some of the differences between IFRS and U.S. GAAP reporting at the financial statement level, then map its Income Statement line items into respective XBRL taxonomies, and finally create an XBRL instance document. The case provides two exercises to explain the steps in creating an XBRL instance document for different taxonomies, i.e., accessing and then mapping line items into the IFRS and U.S. GAAP taxonomies (Exercise 1) and creating the actual XBRL instance document for U.S. GAAP and IFRS (Exercise 2).
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Khurana, Inder K., and Paul N. Michas. "Mandatory IFRS Adoption and the U.S. Home Bias." Accounting Horizons 25, no. 4 (December 1, 2011): 729–53. http://dx.doi.org/10.2308/acch-50075.
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SYNOPSIS This paper examines whether mandatory IFRS adoption at the country level lowers U.S. investors' propensity to overweight domestic stocks in their common stock portfolios (generally referred to as home bias). We find that, on average, U.S. home bias decreases for countries that mandate IFRS adoption, after controlling for country-fixed effects. We also find that the reduction in the U.S. home bias after the mandatory adoption of IFRS is greater for countries with larger differences between IFRS and their domestic accounting standards, for countries with a stricter rule of law and a common law legal origin, and in countries with greater incentives to report high-quality financial information. Overall, our results indicate that a common set of global accounting standards matters for portfolio holdings of U.S. investors and that U.S. investors regard the enforcement of standards to be a key factor in making investments outside the U.S. Data Availability: Data are publicly available.
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Noh, Minyoung, Doocheol Moon, and Laura Parte. "Earnings management using revenue classification shifting – evidence from the IFRS adoption period." International Journal of Accounting & Information Management 25, no. 3 (August 7, 2017): 333–55. http://dx.doi.org/10.1108/ijaim-07-2016-0071.
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Purpose This paper aims to provide evidence of an unintended observable consequence of International Financial Reporting Standards (IFRS) adoption by examining opportunistic use of earnings management through revenue as well as expense items classification shifting in the year of transition. Design/methodology/approach To document classification shifting, the authors take advantage of the Korean mandatory IFRS adoption in 2011, when broad discretion was given to publicly traded companies’ managers to present operating profits. Findings It is found that companies strategically use both revenues and expenses to manage core earnings at the time of transition by shifting other income as a common tactic to improve their operating performance and special expenses just to meet or beat earnings targets. Originality/value Given the concerns of the Securities and Exchange Commission (SEC) about classification shifting behavior and the debate over whether the SEC should mandate the use of IFRS for US companies, the findings of this study are timely and contribute to authors’ understanding of the unintended consequences of mandatory IFRS adoption.
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Wingard, Christa, Jan Bosman, and Bright Amisi. "The legitimacy of IFRS." Meditari Accountancy Research 24, no. 1 (April 11, 2016): 134–56. http://dx.doi.org/10.1108/medar-02-2014-0032.
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Purpose The purpose of this paper is to assess the influences on the due process of standard-setting with reference to the legitimacy of the financial reporting “soft law” that is International Financial Reporting Standards (IFRS). Design/methodology/approach This study uses a literature review to analyse the governance structures, due process steps, staffing and funding of IFRS standard-setting activities. The study also uses descriptive statistics to analyse constituent participation during the development of two IFRS standards. The mean, median and standard deviation are used as measures of location and dispersion when analysing constituent participation. Findings IFRS governance structures are dominated by G20 countries. The International Accounting Standards Board (IASB) depends on international accounting firms, the European Commission and the G8 countries for its financial viability. Well-resourced national standard-setters, major international companies, international accounting firms and educational institutions are able to second their staff to the IASB thereby providing them with direct lobbying opportunities. The IFRS due process procedures provide opportunities for participation but actual participation is dominated by constituents from Europe with African and South American constituents the least active. Practical Implications IFRS are required or permitted in over 100 countries. The IASB, with no legal or formal mandate, is performing a task normally reserved for national standard-setters. The legitimacy of IFRS is questionable if the standard-setting due process is perceived as invalid. Originality/value The global financial crisis exposed weaknesses in the IFRS due process when the IASB amended IAS 39 without following the due process. African and South American standard-setters should take note that their lack of participation in IFRS standard-setting, coupled with the influence of powerful stakeholders on IFRS standard-setting, could result in standards not relevant for their regions.
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Chua, Yi Lin, Chee Seng Cheong, and Graeme Gould. "The Impact of Mandatory IFRS Adoption on Accounting Quality: Evidence from Australia." Journal of International Accounting Research 11, no. 1 (January 1, 2012): 119–46. http://dx.doi.org/10.2308/jiar-10212.
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ABSTRACT Following the mandatory implementation of International Financial Reporting Standards (IFRS) in Australia as of January 1, 2005, this study examines its impact on accounting quality by focusing on three perspectives: (1) earnings management, (2) timely loss recognition, and (3) value relevance. Using four years of adoption experience since the mandate was first made effective in Australia for a wide range of accounting-based metrics and market-based information, we find that the mandatory adoption of IFRS has resulted in better accounting quality than previously under Australian generally accepted accounting principles (GAAP). In particular, the findings indicate that the pervasiveness of earnings management by way of smoothing has reduced, while the timeliness of loss recognition has improved post-adoption. Additionally, the value relevance of financial statement information has improved, especially for non-financial firms. This is despite the fact that there is evidence to suggest that financial firms are engaged in managing earnings toward a small positive target after the mandatory adoption of IFRS in Australia.
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Wang, Shiheng, and Serena Wu. "Compliance costs and comparability benefits of cross-listing." Asian Review of Accounting 27, no. 4 (December 2, 2019): 563–94. http://dx.doi.org/10.1108/ara-03-2019-0076.
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Purpose The purpose of this paper is to examine two channels through which accounting standard differences could affect cross-listing: compliance costs and/or comparability benefits. Design/methodology/approach The authors use two settings to disentangle the two channels. First, financial reporting requirements are more stringent for cross-listings via direct listings than cross-listings via depositary receipts; as a result, the effect of compliance costs (if any) would be manifested differently in the two venues of cross-listings. Second, some host countries allow foreign firms to report under International Financial Reporting Standards (IFRS) without mandating IFRS for domestic firms; compared to host countries that mandate IFRS for both domestic and foreign firms, these IFRS-permitting countries provide a setting to test the importance of comparability benefits while holding constant compliance costs. Findings The authors find that prior to IFRS adoption, direct listings decrease with accounting standards differences between two countries while depositary receipts increase with such differences, consistent with the costs of complying with host country’s accounting standards affecting firms’ cross-listing decisions. After the harmonization of accounting standards, the authors find that IFRS-mandating host countries gain cross-listings from other IFRS-mandating jurisdictions, while IFRS-permitting countries do not experience such gains. These combined results suggest that accounting related compliance costs and comparability benefits both influence cross-listing decisions. Originality/value The paper employs unique settings that enable an in-depth examination of the role of compliance costs vs that of comparability benefits on cross-listing decisions. The settings employed by the authors allow them to disentangle the two channels and provide an important insight that accounting standard-related compliance costs and comparability benefits both affect cross-listing decisions.
Dissertations / Theses on the topic "IFRS mandate"
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Mendes, Johnny Silva. "Estudo emp??rico sobre a rela????o entre IFRS mandat??rio e a cria????o de valor da empresa." FECAP, 2016. http://tede.fecap.br:8080/jspui/handle/jspui/730.
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license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5)Made available in DSpace on 2017-06-05T17:57:25Z (GMT). No. of bitstreams: 2 Johnny Silva Mendes.pdf: 695467 bytes, checksum: 217c107725d8d69be32e4766172c629d (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-08-30
In order to achieve accounting convergence, improve the comparability and measurement of the economic value of the firm, established IFRS standard mandatory form in Brazil in 2010 has as one of the objectives expected to reduce the asymmetry of information reflecting lower cost of capital and thus creating value for the firms. This research aimed at the empirical investigation of the relationship between IFRS Mandatory and value creation in public traded non-financial companies in Brazil. The sample consisted of stocks regularly traded at BM&F Bovespa from 2003 to 2014. The econometric model used was the diffs-in-diffs that isolates the effect of IFRS through the features not observed. For value creation metrics were found positive and significant effects on variables Qtobin and Market to Book. And when measuring the IFRS compared with the risk of the company has used the Beta variable and found negative and significant effect. The data shows evidence that IFRS mandatory positive impact on value creation and demonstrates that increasing the quality of financial reporting reduces information asymmetry and increases the incentive disclosure in firms.
Com o intuito de alcan??ar a converg??ncia cont??bil, melhorar a comparabilidade e mensura????o do valor econ??mico da firma, a norma IFRS, estabelecida de forma mandat??ria no Brasil no ano de 2010, tem como um de seus objetivos reduzir a assimetria de informa????o, refletindo menor custo de capital e consequente cria????o de valor para as firmas. Esta pesquisa teve, como objetivo, a investiga????o emp??rica da rela????o entre IFRS Mandat??rio e cria????o de valor das empresas de capital aberto n??o financeiras brasileiras. Foi utilizada uma amostra de empresas brasileiras regularmente negociadas na BM&F Bovespa entre 2003 e 2014. O modelo econom??trico utilizado foi o m??todo diffs-in-diffs, que isola o efeito do IFRS por meio das caracter??sticas n??o observadas. Foram estimados modelos com dados agrupados e painel com efeito aleat??rio. Para as m??tricas de cria????o de valor, foram encontrados efeitos positivos e significantes nas vari??veis Qtobin e Market to Book. E para se medir a rela????o do IFRS com o risco da empresa, foi utilizado o Beta do ativo e encontrado efeito negativo e significante. Os dados evidenciam que o IFRS mandat??rio impacta positivamente a cria????o de valor e mostram que o aumento da qualidade nos demonstrativos financeiros reduz a assimetria de informa????o e, consequentemente, aumenta o incentivo de disclosure nas firmas.
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Witzky, Marcus. "Three essays on accounting standard setting, corporate governance and investor behavior." Doctoral thesis, Humboldt-Universität zu Berlin, Wirtschaftswissenschaftliche Fakultät, 2015. http://dx.doi.org/10.18452/17358.
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Die vorliegende kumulative Doktorarbeit umfasst drei Arbeiten aus dem Bereich der empirischen Rechnungslegungsforschung. Die erste Arbeit untersucht die Rolle persönlicher Eigenschaften von Rechnungslegungsstandardsetzern bei der Entwicklung der Internationalen Rechnungslegungsstandards IFRS. Sie dokumentiert, dass in den IFRS insgesamt ein Rückgang der Bedeutung von Prinzipien gegenüber Regeln sowie ein Anstieg der Bedeutung des beizulegenden Zeitwerts im Zeitablauf zu verzeichnen sind. Zwischen Änderungen von IFRS-Eigenschaften sowie beruflichen und kulturellen Eigenschaften von Mitgliedern des International Accounting Standards Board (IASB) wird ein Zusammenhang festgestellt. Die zweite Arbeit widmet sich Ursachen und Folgen fehlerhafter Finanzberichterstattung im Rahmen des deutschen Systems der Durchsetzung von Rechnungslegungsregeln. Sie findet systematische Unterschiede in der Unternehmensführung von Unternehmen, bei denen fehlerhafte Finanzberichte festgestellt werden, gegenüber einer Kontrollgruppe. Weitere Ergebnisse lassen die Vermutung zu, dass die Aufdeckung fehlerhafter Finanzberichte Verbesserungen in der unternehmensspezifischen Aufsicht über den Rechnungslegungsprozess auslösen könnte. Die dritte Arbeit nutzt umfangreiche Befragungsergebnisse deutscher Privatanleger zur Untersuchung der Ursachen ihres Unternehmensüberwachungsverhaltens. Demnach üben Anleger, die ein geringeres Vertrauen in andere Anspruchsgruppen eines Unternehmens haben, zugleich eine geringere Unternehmensüberwachung aus. Darüber hinaus dokumentiert die Arbeit, dass Vertrauen und Unternehmensüberwachung in einem Zusammenhang mit dem Ausmaß der Teilnahme am Aktienmarkt und dem Bildungshintergrund der Anleger stehen.This cumulative doctoral thesis consists of three papers within the field of empirical financial accounting research. The first paper examines the role of personal characteristics of accounting standard setters in the development of the International Financial Reporting Standards (IFRS). It documents that the full set of IFRS exhibited a decrease in the importance of principles relative to rules and an increase in its fair value orientation over time. Changes in IFRS properties are found to be associated with the professional and cultural background of International Accounting Standards Board (IASB) members. The second paper investigates determinants and consequences of erroneous financial reporting under the German financial reporting enforcement regime. The corporate governance of firms detected with erroneous financial reporting is found to differ systematically from that of control firms. Further results suggest that error detection might trigger improvements in firm-level accounting oversight. The third paper uses large-scale survey evidence from German individual investors to explore the determinants of their monitoring behavior. Investors who are less trusting in their fellow stakeholders are found to engage in less monitoring. Furthermore, trust and monitoring are documented to be associated with the stock market exposure and the educational background of investors.
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Chung-HaoHsu and 徐崇豪. "Impact of IFRS Mandate on Foreign Mutual Fund Ownership: Role of Information Transparency and Industry." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/emcr9j.
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博士國立成功大學
會計學系
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This study examines foreign mutual fund’s reactions to the convergence and adoption of International Financial Reporting Standards (IFRS). Considering the development of the information disclosure and transparency ranking system (the IDTRS) and high-technology industries in Taiwan, we further examine whether firms’ information transparency and technology intensity are important factors in the changes in foreign mutual fund investment under the IFRS mandate. Based on comparability benefits, we argue that the impact of the IFRS mandate on foreign mutual fund investment is expected to be high when the amounts of net-worth difference between IFRS and local accounting standards are high. However, we cannot predict the effects of the IDTRS evaluation and technology-based industries classification on the relation between the IFRS mandate and foreign mutual fund investment. We empirically examine the association between two measures of foreign mutual fund ownership and the IFRS mandate. First, we find IFRS adoption can attract more foreign mutual funds to invest in the firms but not in holdings percentage. Second, we find that the joint effect of the IFRS mandate and the highest and the lowest transparency grades are both negatively associated with foreign mutual fund investment. Third, we find that both high-tech and traditional firms have less foreign mutual fund investment, relative to firms in other industries under IFRS convergence. Overall, the IFRS mandate has no consistently positive effects on the level of foreign mutual fund investment, and is not related to the amounts of NW difference. However, corporate transparency and technology intensity have significantly influence on foreign mutual fund investment, which suggests that these two factors have effects of information and institutional environment under the IFRS mandate.
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Alidarous, Manal. "The Capital Market Effect of the IFRS Mandate on IPO Underpricing and Long-term Performance: Evidence from Saudi Arabia." Thesis, 2020. https://vuir.vu.edu.au/42193/.
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Current accounting disclosure literature documents economic benefits for mandating International Financial Reporting Standards (IFRS) for European Union (EU) and developed non-EU countries. The critical question is whether there are economic benefits from mandating IFRS on accounting quality in emerging non-EU countries. From an emerging market perspective, this question has not yet been investigated. This thesis examines the economic benefits that IFRS mandating brings to the underpricing and long-term performance of Initial Public Offerings (IPO) firms in one of the largest emerging non-EU countries, Saudi Arabia, and provides the first empirical evidence of its effect. This is attained by investigating the singular effects of the IFRS mandate and intertemporal changes in transparency, and the joint impact of these two elements. This empirical investigation provides answers to four research questions:
1) What is the effect of the IFRS mandate on the underpricing of IPO firms in Saudi Arabia?
2) What is the effect of the IFRS mandate on the long-term performance of IPO firms in Saudi Arabia?
3) Is there a joint effect of the IFRS mandate and intertemporal changes in transparency on IPO underpricing in Saudi Arabia?
4) Is there a joint effect of the IFRS mandate and intertemporal changes in transparency on the long-term performance of IPO firms in Saudi Arabia?
Data from January 2003 to December 2017 for 102 IPOs, covering 15 industries, is acquired from secondary sources. The quantitative techniques inherent in the Difference-in- Differences (DiD) research design are used to test the 9 research hypotheses, employing 174 balanced cross-sectional regression models and a battery of robustness tests. Findings show that while IFRS reduces the underpricing of IPO firms, it provides no benefits in relation to the aftermarket performance for those companies. Furthermore, although a significant joint effect on IPO underpricing in Saudi Arabia is seen from both IFRS mandating and intertemporal changes in transparency, this concurrent effect vanishes in the long-term. Intertemporal improvements in formal institutional quality are only relevant for IPO firms in the long-term and do not have any effect on underpricing.
Collectively, the findings reveal that IFRS mandating has only a short-lived effect and has no lasting influence on information asymmetry for IPO firms. A number of empirical contributions for researchers, policymakers, and local and international investors in emerging non-EU countries, especially Saudi Arabia, are provided.
Books on the topic "IFRS mandate"
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Pierce, Andreas. Daily Planner: Pilot Vfr Ifr Communications Pt Lqt Nna to Do List Notebook, Hourly Schedules Undated, Easily Organizes Daily Tasks, Boosts Productivity, the Perfect Journal and Office Supplies Notepad for Women Mandala Content. Independently Published, 2021.
Find full textBook chapters on the topic "IFRS mandate"
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Stubbs, Thomas, and Alexander Kentikelenis. "Conditionality and Sovereign Debt." In Sovereign Debt and Human Rights, 359–80. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198810445.003.0020.
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International financial institutions (IFIs) typically condition the provision of loans, grants, and debt relief on the implementation, by the recipient country, of policy reforms that are aimed at making the fiscal and debt situation sustainable, improving competitiveness, and boosting economic growth. These so-called ‘conditionalities’ afford IFIs substantial policy influence on governments throughout the world, thereby reducing national policy space and undermining national development agendas. The measures also have implications for the enjoyment of human rights. This chapter provides an overview of these policies, as well as their impact on the ability of the implementing governments to provide basic public services necessary for the realisation of human rights, including health, labour, and civil and political rights. The chapter begins with an examination of the mandates of the IMF and World Bank. It then discusses the lending practices of the two institutions and reviews existing debates around the effects of conditionalities on human rights. Finally, the chapter offers suggestions for reform of IMF and World Bank lending practices in ways that ensure that they respect human rights.
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SILVA, JAILSON OLIVEIRA DA, RENATA GOMES CAVALCANTI, and GEORGE DE PAIVA FARIAS. "ANÁLISE DO DESENVOLVIMENTO DA REDE FEDERAL DE EDUCAÇÃO PROFISSIONAL BRASILEIRA, DA CONCEPÇÃO AOS TEMPOS ATUAIS." In Educação Profissional e Tecnológica. Editora Realize, 2023. http://dx.doi.org/10.46943/viii.conedu.2022.gt20.037.
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O desenvolvimento social, histórico e político da atual Rede de Educação Profissional Brasileira, iniciaram-se a partir da implantação das Escolas de Aprendizes Artífices – EAAS, criadas no governo de Nilo Peçanha em 1909, por intermédio do extinto Ministério da Agricultura, Industria e Commercio a partir do Decreto nº 7.566, de 23 de setembro de 1909, as Escolas de Aprendizes Artífices (EAAs). Tendo em vista a necessidade de adequação da Rede de Educação Profissional Brasileira ao cenário de cada época em 1910 foram instaladas Escolas de Aprendizes Artifices em 19 estados da Federação. As escolas de Aprendizes Artífices foram as precursoras das Escolas Industriais e Técnicas, que através do Decreto nº 4.119, de 21 de fevereiro de 1942, passaram a oferecer a formação profissional em nível equivalente ao do secundário. As escolas industriais foram transformadas em Escolas Técnicas Federais, através da Lei n.º 3.552, de 16 de Fevereiro de 1959, estas instituições da Rede Federal de Educação Profissional adquiriram personalidade jurídica própria e autonomia didática, administrativa, técnica e financeira. Em 1994 foi instituído o Sistema Nacional de Educação Tecnológica durante o governo do presidente Itamar Franco, que através da Lei n.º 8.948, de 8 de dezembro, transformou as Escolas Técnicas Federais e as Escolas Agrotécnicas Federais em Centros Federais de Educação Tecnológica (CEFETs). Assim, os avanços na educação profissional Brasileira em 2008, no segundo mandato do presidente Luiz Inácio Lula da Silva, os Centros Federais de Educação Tecnológica (CEFETs) foram transformados em Institutos Federais de Educação, Ciência e Tecnologia (IFs). Por fim percebemos que os avanços ao longo destes 112 anos de Rede da Federal de Educação Profissional foram pautados na presença do poder público proporcionando o acesso a formação profissional da população Brasileira, em especial a formação integral na perspectiva omnilateral.
Conference papers on the topic "IFRS mandate"
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Michelbacher, John A., Carl E. Baily, Daniel K. Baird, S. Paul Henslee, Collin J. Knight, and Kenneth E. Rosenberg. "Shutdown and Closure of the Experimental Breeder Reactor–II." In 10th International Conference on Nuclear Engineering. ASMEDC, 2002. http://dx.doi.org/10.1115/icone10-22462.
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The Department of Energy mandated the termination of the Integral Fast Reactor (IFR) Program, effective October 1, 1994. To comply with this decision, Argonne National Laboratory-West (ANL-W) prepared a plan providing detailed requirements to maintain the Experimental Breeder Reactor-II (EBR-II) in a radiologically and industrially safe condition, including removal of all irradiated fuel assemblies from the reactor plant, and removal and stabilization of the primary and secondary sodium, a liquid metal used to transfer heat within the reactor plant. The EBR-II is a pool-type reactor. The primary system contained approximately 325 m3 (86,000 gallons) of sodium and the secondary system contained 50 m3 (13,000 gallons). In order to properly dispose of the sodium in compliance with the Resource Conservation and Recovery Act (RCRA), a facility was built to react the sodium to a solid sodium hydroxide monolith for burial as a low level waste in a land disposal facility. Deactivation of a liquid metal fast breeder reactor (LMFBR) presents unique concerns. Residual amounts of sodium remaining in circuits and components must be passivated, inerted, or removed to preclude future concerns with sodium-air reactions that could generate potentially explosive mixtures of hydrogen and leave corrosive compounds. The passivation process being implemented utilizes a moist carbon dioxide gas that generates a passive layer of sodium carbonate/sodium bicarbonate over any quantities of residual sodium. Tests being conducted will determine the maximum depths of sodium that can be reacted using this method, defining the amount that must be dealt with later to achieve RCRA clean closure. Deactivation of the EBR-II complex is on schedule for a March, 2002, completion. Each system associated with EBR-II has an associated layup plan defining the system end state, as well as instructions for achieving the layup condition. A goal of system-by-system layup is to minimize surveillance and maintenance requirements during the interim period between deactivation and decommissioning. The plans also establish document archival of not only all the closure documents, but also the key plant documents (P&IDs, design bases, characterization data, etc.) in a convenient location to assure the appropriate knowledge base is available for decommissioning, which could occur decades in the future.