Nonfinancial Risk Disclosure and the Costs of Private Ordering

In 2016 the Securities and Exchange Commission (SEC) considered for the first time whether financial disclosure reform should address information on sustainability matters and other sources of nonfinancial risk. The resulting debate over these issues raised fundamental questions about how well the federal disclosure regime addresses emerging risks and about how well private ordering, through shareholder engagement, the work of private standard‐setters, and corporate voluntary disclosure, can fill the gaps. This article argues that the current model of nonfinancial risk disclosure, based largely on private ordering, is ineffective and undermines the SEC's mission to protect investors, facilitate capital formation, and promote fair, orderly, and efficient markets. This conclusion rests on evidence that the current state of sustainability disclosure is inadequate for investment analysis and that these deficiencies are largely problems of comparability and quality that cannot readily be addressed by private ordering. This article also highlights the costs of agency inaction to investors and to public companies, which have been largely ignored in the debate over the future of financial reporting. It concludes by proposing avenues for disclosure reform.     

Mobilization Around New Convenience Voting Methods: A Field Experiment to Encourage Voting by Mail with a Downloadable Ballot and Early Voting

Political Behavior - Election reform has allowed citizens in many states to choose among convenience voting methods. We report on a field experiment that tests messages derived from theories about...     

Public Records Fees Hidden in the Law: A Study of Conflicting Judicial Approaches to the Determination of the Scope of Imposable Public Records Fees

The number of public records requests has significantly increased in recent years, burdening authorities with limited resources and manpower. State and local governments argue that they should be allowed to recoup more fees to recover the costs incurred for processing public records requests, but many commentators warn that exorbitant fees can function as a tactic of delay and intimidation. This article reviews public records statutes, case law and recent legislative reform efforts concerning the determination of the scope of public records fees, finding that unclear statutory language and widely different approaches have made the determination of public records fees difficult. The study argues that statutory reform is called for in order to clearly delineate the specific tasks for which public records fees can be imposed.     

Explaining Korean women's fear of crime

This study is intended to explain the fear of crime among Korean women. Due to the complexity of concept and measurement of fear, this study was designed to measure specific or concrete fear and general or formless fear. Data were obtained from a self‐administered survey to 528 Korean women living in the city of Seoul, Korea. The results revealed that the fear of crime seems to be experienced differently. That is, specific fear appears to be most influenced by their knowledge of the occurrence of crime, followed by community environment and their perceptions about the incidence of crime, while the general fear of crime seems to be explained only by their perceptions about the incidence of crime at the significance level of p<.05.     

“Asian Really Don’t Do This”: On-Scene Offense Characteristics of Asian American School Shooters, 91–07

Between 1966 and 2007, there were 44 mass murder incidents across schools and universities in the United States. Three of those incidents involved Asian school shooters. By using newspapers and government reports about the incidents, this paper examines the patterns of weapon acquisition, weapon deployment, and tactical deployment strategies of the three Asian school shooters. The role of the mass media as sources of identification fantasies, legitimacy, and ideational structures for the planned attacks are considered. The meaning of being an Asian school shooter in the United States is discussed.     

A Novel Solvent-based Method to Separate Duct Tape from Porous Surface for Fingerprint Development

In this study, we have proposed a novel solvent-based method using a specific concentration of 3M™ Novec™ HFE-72DE and 7200 solvents to untangle duct tape from porous article with minimal impact to the quality of latent fingerprint deposited on the sticky-side surface of duct tape. A series of experiments determined that a mixture of 30% HFE-72DE:7200 (v/v) was found to be the most effective to separate various brands of duct tape from different types of porous surface, including office copy paper, newspaper, cardboard, and tissue wipe, which had been stored for up to 30 days before untangling. Further studies also revealed that 30% HFE-72DE:7200 was compatible with three common fingerprint development methods for porous articles, namely ninhydrin, indanedione-zinc, and physical developer. The nonflammability and low toxicity nature of this novel solvent mixture also make it ideal for separating duct tape from porous surface in laboratory or at crime scene.     

John M. Conley and William M. O'Barr,Just Words: Law,Language, and Power

International Journal for the Semiotics of Law - Revue internationale de Sémiotique juridique -