In the aftermath of the terrorist attacks of 11 September 2001 (9/11) in the United States (U.S.) the U.S. and Canada both restructured the institutions responsible for the management of the U.S.-Canada border. The United States created Customs and Border Protection (U.S. CBP) under the Department of Homeland Security in 2002 and Canada established the Canada Border Services Agency (CBSA) under the Ministry of Public Safety in 2003. Prior to these reforms, in both the U.S. and Canada, the border was under the jurisdiction of multiple government agencies and departments, including those associated with immigration, customs and policing. This thesis utilizes the concept of path dependency and the organizational behavior model to examine the post-9/11 institutional changes and the extent to which they impacted the management of the U.S.-Canada border after 9/11.

The United States has a long history of doing things differently than other countries. Its accounting standards are no different; to date, it continues to use its own Generally Accepted Accounting Principles and have yet to converge to the International Financial Reporting Standards ("IFRS") as set by the International Accounting Standards Board. In 2008, the U.S. Securities and Exchange Commission ("SEC") Chairman Christopher Cox published a press release in which the SEC published for public comment a roadmap towards convergence by 2014. However, in subsequent years, Memorandum of Understandings published by the IASB and the United States' Financial Accounting Standards Boards ("FASB") pushed back the date of implementation at each publication. As a result, the convergence efforts have been stalling greatly. It is very unlikely that the U.S. will ever completely converge to IFRS as the financial costs and obstacles to convergence are not insignificant. Not only will the costs of implication be great, but also the costs of training and education of auditors and accountants. It is not feasible for the U.S. to converge with IFRS in the near future, as the benefits most countries obtain through convergence such as increased quality of financial statements will not be realized. As such, this paper seeks to prove why IFRS convergence will not be realized in the United States.

Thesis (M.S. - Hydrology and Water Resources)--University of Arizona. / Includes bibliographical references (leaves 105-107).

Thesis (M.S.)--University of Toledo, 2008. / Typescript. "Submitted as partial fulfillments of the requirements for The Master of Science in Geology." "A thesis entitled"--at head of title. Bibliography: leaves 32-39.

Thesis (M.S. in Systems Engineering Management )--Naval Postgraduate School, September 2008. / Thesis Advisor(s): Welch, William J. ; Rhoades, Mark M. "September 2008." Description based on title screen as viewed on November 3, 2008. Includes bibliographical references (p. 65-68). Also available in print.

Thesis (M.S. in Management)--Naval Postgraduate School, June 1992. / Thesis Advisor: Gates, William R. "June 1992." Includes bibliographical references (p. 103-105). Also available in print.

Thesis (D. Min.)--Gordon-Conwell Theological Seminary, 1997. / Abstract and vita. Includes bibliographical references (leaves 163-169).

Thesis (M.S. in Defense Analysis)--Naval Postgraduate School, June 2009. / Thesis Advisor(s): Rothstein, Hy. "June 2009." Description based on title screen as viewed on July 13, 2009. Author(s) subject terms: U.S. Navy SEALs, SEALs, Naval Special Warfare, NSW, Special Operations Forces, SOF, SOCOM, SOF Culture, Comparative Advantage, Strategic Utility. Includes bibliographical references (p. 93-103). Also available in print.

Thesis (Ph. D.)--University of Wisconsin. / eContent provider-neutral record in process. Description based on print version record. Bibliography: leaves [290]-301.

Thesis (M.S.)--University of Wisconsin--Madison, 1985. / Typescript. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 143-150).