Implications of GASB's New Reporting Model for Municipal Bond Analysts and Managers

This article explores the implications of the new Government Accounting Standards Board (GASB) Statement No. 34 reporting model for municipal bond analysts and managers. Bond analysts and state and local government managers have overlapping objectives for the use of governmental financial information, but managers also face the costly task of implementing the new model. The new and improved financial information provided by the new reporting model will permit users of the information to better understand a government's long-term and short-term financial position and changes in financial position. The new model also has important ramifications for evaluating performance, particularly regarding the reporting of net costs for each program or function.     

Beads and Trinkets? Stakeholder Perspectives on Benefit-sharing and Corporate Responsibility in a Russian Oil Province

Abstract

Residents of the Komi Republic have enjoyed some benefits from the oil industry, through taxation, jobs and business opportunities. They have also suffered repeated oil spills, including one of the world's largest in 1994. Since most petroleum taxes go to Moscow for redistribution, the economic benefits are limited, and are focused in urban centres. Rural populations, who suffer most from oil spills, experience benefits primarily through companies’ social projects. We analyse local perceptions of the corporate social responsibility performance of Lukoil-Komi and consider how a weak—or ‘phantom’—social licence to operate can lead to open protest.     

Understanding resource nationalism: economic dynamics and political institutions

Resource nationalism is on the rise around the globe. During the recent global resource boom, many governments have adopted nationalistic policies to maximise the political and economic benefits from their mining and energy sectors. Existing theories of resource nationalism rely upon economistic bargaining models, which fail to interrogate how political processes shape governments’ resource policy strategies. This article extends and develops these bargaining models by theorising the role of political institutions – specifically those found in rentier, developing and liberal market economies – in determining patterns of resource nationalism. A survey of 12 major resource-producing countries reveals that contemporary resource nationalism takes a range of distinct forms, which are connected to differences in political institutions that structure the objectives and policies of governments. It is therefore argued that while economic dynamics function as an enabling factor, political institutions are an equally important conditioning factor shaping the distinctive forms of resource nationalism observed today.     

Development engineering meets development studies

The importance of science in development has been increasingly recognised in development discourses and policy since 2000. Engineering is less visible though engineering and engineers are important for the building and maintenance of transport, water, energy, industrial, informatics, urban and health systems. This article aims to investigate why engineering has not received more emphasis, including why development engineering has not been institutionalised like tropical medicine. It explores the nature of engineering in development, highlights recent efforts to headline engineering for development and, using analyses of what engineers know and do inside international development, suggests that its profile and effectiveness is emerging.     

Model villages in the neoliberal era: the Millennium Development Goals and the colonization of everyday life

What explains the recent re-emergence of ‘model village’-style social experiments, and what does this tell us about the contradictions of neoliberal development? This paper focuses on two experiments of this kind – the Millennium Villages Project in sub-Saharan Africa and the Rural Cities Project in southern Mexico – both of which aim to achieve the Millennium Development Goals through an integrated set of interventions at the village level. Drawing on Henri Lefebvre's work on the colonization of everyday life, I argue that the Millennium Development Goals function in these cases to facilitate and legitimate the production of social reality based on a naturalised vision of market society. These utopian projects embody the paradoxical character of neoliberalization, demonstrating the necessarily social production of the supposedly natural order on which neoliberalism is discursively premised, while reproducing the strategies of social engineering that the neoliberal project is rhetorically oriented against.     

电子政府能促进责任性吗?——14个国家的网站公开性与政府责任比较分析

在信息技术引发的全球压力下,公共行政领域基于网络技术的采用创造了一个新的"政府-公民"界面.然而,电子政府是否将明确地导致一个更透明、更具互动性、更开放,因而是更有责任的政府一直是一个核心问题.针对14个国家,应用全球压力对官僚政治变化影响的框架,基于网站公开性和责任问题展开经验研究.研究表明,即使全球范围国家的整体责任等级有所提升,但在基于网络的技术典型地保持和加强现存实践的条件下,不同国家官僚机构问的责任差异依然存在.电子政府是否能促进责任性,首先依赖于人们参照什么类型的官僚机构.就当前全球化对公共官僚机构的影响而引发的关于全球趋同(global convergence)与国家异化(nationaldivergence)问题的争论而言,电子政府的广泛实践只是提供一个实践趋同而非结果趋同的案例.     

Kriangsak Kittichaisaree: International Human Rights Law and Diplomacy

Liverpool Law Review -     

Tamsin Phillipa Paige,Petulant and Contrary: Approaches by the Permanent Five Members of the UN Security Council to the Concept of ‘threat to the peace’ under Article 39 of the UN Charter

Liverpool Law Review -