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Mature woman working in a factory / warehouse

Abstract Based on temporal construal theory, the length of time a person has before they reach retirement age will influence how they react to different types of messages. This theory predicts younger workers prefer more abstract communications compared to older workers who should prefer more concrete information because retirement is a distant goal rather than…

American flag flying over government building in city, blue sky and clouds

The brief’s key findings are: GASB proposes two major changes for reporting purposes. Assets would be valued at market rather than smoothed. Liabilities would be discounted by a blended rate using: the long-run return for liabilities covered by projected assets; and the high-grade municipal bond rate for liabilities covered by other resources. These changes would reduce reported…