Service Efforts and Accomplishments Reporting: Has Its Time Really Come?

In April 1994 GASB released Concepts Statement No. 2, Service Efforts and Accomplishments Reporting , bringing required SEA external financial reporting a very large step closer to reality. Before long, public financial officials may be required to annually report measures of performance. We are now about halfway through the experimentation phase established in Statement 2. This article summarizes the status of GASB's SEA experimentation process. It then suggests important behavioral, auditing, and other issues which GASB ought to address before proceeding with any formal pronouncements regarding SEA reporting requirements.     

Common law environmentalism

The necessity to control environmental externalities is almost invariably given as justification for command-and-control regulation and other forms of state intervention in related markets. When even mentioned, common law remedies that protected environmental rights for centuries are quickly dismissed as either being unworkable or ineffective. A review of the common law experience indicates that the rule of law can be effective in protecting environmental rights. Indeed, it is quite possible that common law was too effective, which led to special interest demand for statute law. The rule of politics may be more attractive to rent seekers than the rule of law and markets.     

Being Canadian: Citizenship in Canada

This article analyses interviews conducted in 1996–97 with 78civic leaders in Hamilton, Ontario, Canada. In part, the interviews focused on what it means to respondents to be Canadian. Among the respondents were 36 immigrants and 23 persons not of European ancestry, including four aboriginal people. The article addresses the challenge of creating a sense of citizenship—a moral sense of belonging—among a population of increasingly diverse origin in anglophone Canada. The argument proposed is that despite the diverse ancestral and geographical origins of the inhabitants of the country, Canadianness exists. Canadians, both native‐born and immigrants, recognize themselves as Canadians. They do so because they recognize the opportunities and freedoms available to them in Canada, and the day‐to‐day respect they enjoy. To be Canadian and recognized as such by others is meaningful. Even very recent immigrants do not define themselves primarily as members of their ancestral cultural communities. Spinner's concept of pluralistic integration seems a better way to describe Canadian society than the popular concept of multiculturalism.     

The tax-spend debate: Time series evidence from state budgets

This paper examines the temporal relationship between revenues and expenditures for the forty-eight contiguous states over an annual period 1942 to 1992. Using an error-correction model, we find that the tax-spend hypothesis is supported for twenty-four states. The spend-tax hypothesis is valid for eight states while the fiscal synchronization hypothesis is supported for eleven states. The remaining five states failed the diagnostic tests for error-correction modeling.     

Dog Whistles and Democratic Mandates

Manipulative mixed messages from candidates to voters affect what governments are entitled to do in office. A party that wins an election gains a 'mandate to rule'. But there is a second type of mandate: a 'policy mandate' to enact specific policy proposals central to the winning party's campaign. Mixed-message politics in general can undermine policy mandates, and the use of 'dog whistle politics' - telling one group of voters one thing, while allowing or encouraging another group to believe another - makes the inferring of policy mandates especially problematic. Referendums provide only a partial remedy to dog whistle politics. Winning a clear policy mandate means forgoing dog whistle politics, despite the short term electoral advantage they may deliver.     

Taking the Keys from Grandpa

Recent highly publicized traffic accidents involving older drivers have led to renewed interest in state policies and administrative practices that award and renew drivers’ licenses in the American states. Because the probability of traffic accidents is linked to the medical conditions that are more prevalent among the elderly, and because the number of older drivers is expected to rise over the next several decades, one might expect that this will be an increasingly important policy issue. This article discusses variations that are observed across states in law and administrative practice. A longitudinal analysis of data on crashes involving elderly drivers in fifteen states indicates that crash rates are directly related to the length of the renewal cycle for older drivers and inversely related to the stringency of testing at renewal. It is also likely that states requiring physicians to report conditions that would impair driving will experience lower crash rates. A secondary analysis of policy impacts on the licensing rates is not conclusive, a finding that is attributable to inaccuracies in the reported numbers of licensed drivers.     

Indians 78, Washington State 0: Stories about Indians and the Law

In the 1970s Washington State lost a series of legal cases related to Native Americans. These cases exemplify the need for knowledge of federal Indian law-but such knowledge, out of context, is insufficient. Key aspects of federal Indian law are hard to accept because of conflicting stories that Americans already believe. The authors discuss the importance of stories and review commonly believed stories that block acceptance of federal Indian law. They then discuss basic principles of Indian law and distill four questions to help determine tribal jurisdiction. The authors review the Marshal trilogy—three Supreme Court cases that set the foundations of modern Native American law—and show how the legal principles play out in an analysis of three contemporary court cases.     

A Framework for Assessing Incentives in Results-Based Management

Many governmental results-based management systems have not produced the expected positive effects. This article analyzes the reasons for this common disappointment by looking at three components of results-based management—results-specific information, capacities, and incentives—and concludes that incentives are often the least developed. It then synthesizes a simple framework for evaluating the efficacy of results-oriented incentives. To be successful, results-specific incentives must be tailored to fit four program characteristics: timeliness, political environment, clarity of the cause-and-effect chain, and tightness of focus. This framework suggests that some systems put too exclusive an emphasis on budgetary incentives and could be strengthened by emphasizing personnel-system rewards, especially those that look beyond business models.     

Procuracy Supervision of the Implementation of Laws Concerning the Prevention of Child Neglect

Russian reality is such that child neglect is perceived almost as a normal phenomenon. Poverty, family breakdown, the weakening of the school's upbringing function, youth unemployment, and the low level of legal culture of the population are the main factors behind the growing number of neglected adolescents.