The Role of the IASB and Auditing Standards in the Aftermath of the 2008/20091 Financial Crisis

The primary argument of this article is, namely, that the International Accounting Standards Board (IASB) is in need of an enforcement mechanism. In drawing attention to this argument, the article not only proposes considerations which are to be taken into account if such a mechanism is to be implemented, but also considers areas in which the regulation of accounting standards, and auditing standards in particular, have contributed to the recent global financial crisis. The impact of such standards on pro‐cyclicality, the level of success achieved by the IASB and other international standard setters, such as the Basel Committee on Banking Supervision, relates to how effectively the accounting and audit standard setting is implemented. As well as identifying the importance of convergence in contributing towards high quality audits and the consistent application of auditing and accounting standards, this article also acknowledges the difficulties and challenges encountered in attempting to achieve a convergent framework. Furthermore, through a discussion of recommendations aimed at consolidating transparency and accounting, as proposed by the G20, ways in which accounting standards, and, consequently, the IASB, could contribute further to the improvement of transparency and accountability of the framework for fair value measurements and evaluation, are considered. The absence of enforcement mechanisms, the fact that enforcement actions are carried out at national level in various EU Member States, present sources of obstacles to attempts to realise the proposals put forward by the G20. This article not only attempts to address such factors, but also to suggest ways in which the IASB, to an extent, could realise its goals. Through a consideration of two enforcement regimes in Europe, namely Germany and the UK, two related standards which govern enforcement in Europe, principles on which harmonisation of the institutional oversight systems in Europe may be achieved , and the vital contribution made by the Committee of European Securities Regulators and the European Financial Reporting Advisory Group, this article will consider how enforcement could be implemented by the IASB at a European level.     

Trace DNA collection—Performance of minitape and three different swabs

In this study two types of synthetic swabs and one commercially available minitape were tested and compared with the currently used cotton swab. The results indicate that there is no major difference in performance between the swabs for recovery of trace samples, and that the minitape is better suitable for recovering from absorbent materials than swabs are. However, no statistical calculations were carried out due to the low number of samples in each category.     

Crossing borders in North America after 9/11: ‘regular’ travellers’ narratives of securitisations and contestations

This article is part of a larger project on ordinary border crossings and state practices in North America. The changing border governmentalities in the region focusing on securitising their borders against potential terrorist threats and the increased emphasis on the managing of population flows have led to a reduced mobility for certain travellers as opposed to others. The construction of potentially safe and ‘un-safe’ subjects through profiling on the basis of race, ethnicity, national origin, gender, religion and socioeconomic background and the increasing use of biometrics have impacted upon travellers’ mobilities. In the North American context, the Mexican state has undergone significant modernisation in terms of its border control capacities, thus enhancing not only its capacity as a buffer state, but also its performative sovereignty, and is therefore an interesting case to study. This article aims to analyse how these transformations in border governmentalities have affected the mobility of ‘ordinary’ travellers, and how they have developed coping strategies and resistances towards the potential curbing of their respective mobilities.     

Unfolding the coverage of illicit drugs in Estonian print press

The aim of this article is to analyze the changes in the coverage of illicit drugs by the Estonian press in the aftermath of the collapse of the Soviet Union and the restitution of Estonia’s independence. The article adapts Anthony Downs’ ‘issue-attention cycle,’ in which he proposes that public concern about certain issues follows a particular five-phase model. The author of this paper conducted a content analysis of 1523 press articles from 1993 to 2009. The analysis indicates that coverage of drug issues follows four of the five phases of Downs’ model, the exception being the fifth ‘post-problem’ phase.     

Globalising cities at the crossroads of migration: Puebla,Tijuana and Monterrey

This article is part of a larger project that focuses in part on the migration dynamics in large Mexican metropolitan areas or globalising cities. In particular, it develops a comparative analysis of the urbanised region of Puebla-Tlaxcala, the metropolis of Monterrey and Tijuana. All three metropolitan areas are important industrial centres that attract rural–urban as well as interstate migrations. Moreover, these urban centres are situated at routes used by migrants from Central and South America to get to the US. Yet, despite the increasing impact of migration(s) on urban areas, very little is known about its characteristics and municipal authorities have not identified inward or transmigration as issues of political importance. For our analysis we intend to map the different migrations through addressing the following question: How are migrations transforming the urban areas of Monterrey, Tijuana and Puebla-Tlaxcala and how are they inserted in and contributing to urban assemblages in these metropolitan zones? For this particular article we have chosen three distinct migratory groups to contrast: Germans in Puebla-Tlaxcala, Haitians in Tijuana and Indigenous populations in Monterrey.