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In the first half of the 1990s, some local government investment pools (LGIPs) suffered losses from derivatives investments. Although the losses came from derivatives, the actual cause of the losses was the violation of public-fund prudent investment practices. This article provides a strategy to prevent future losses for LGIPs' participants by looking at the pattern of return on investment of the pools. Our proposal is that rates of return on state pools that co-move with market rates are generally an indication of adherence to prudent investment practices. We demonstrate the viability of this proposal by using co-integration methodology. The implication is that if rates of return on a state pool do not co-move with market rates, they may indicate the violation of prudent investment practices. 相似文献
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The bodies of socially isolated people may remain undiscovered in their own houses for prolonged periods. Occasionally the body is in situ for sufficient time to become skeletonised, or partially so. Medico-legal investigation of these cases is complicated by degradation and contamination of evidence. Thus, a multidisciplinary forensic investigation is recommended. The potential contributions of forensic pathology, anthropology, odontology and entomology are outlined here with reference to two cases that occurred in Victoria, Australia, in 2003. Forensic pathologists are often unable to determine the cause of death in skeletonised bodies, however, they may find evidence to support either a natural or unnatural mode of death, and they may describe skeletal pathology or trauma, and identify skeletal features to support radiological identification of the deceased. Anthropologists can provide supplementary evidence of skeletal trauma. Additionally, they can assess age, sex, stature and racial affiliation from skeletal remains. Odontologists can identify individuals through comparison with ante-mortem dental records; however, potential difficulties exist in identifying the treating dentist of a socially isolated person. Odontologists may also examine the teeth and oro-facial skeleton for trauma. Entomologists may estimate minimum death time and/or season of death. Entomological examination of insect remains may also confirm that a body has lain in situ for a considerable period. 相似文献
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