Government Accrual Reports: Are They Better Than Cash?

In assessing the usefulness of consolidated accrual reporting for governments there are grounds for both optimism and caution. Accrual reporting offers some advantages although a number of government specific issues relating to the preparation and interpretation of government accrual accounts need to be addressed. These issues include the implications of the different role of governments compared to businesses and boundary issues, such as the treatment of public pensions.
Accrual reports will not meet all our reporting needs and the limitations of the reports will need to be understood by users. Commonwealth and State treasuries are currently examining accrual reporting issues. A number of treasuries have already published consolidated accrual reports and most remaining jurisdictions are to trial the preparation of consolidated accrual reports.     

Cross-national election surveys: A French pre-test

In common with scholars in other leading democracies, election researchers of France and the United States rely heavily on a survey research methodology; but their respective national election surveys do not pose many of the same questions, and the dominant research paradigms in each country offer opposing explanatory models of vote choice. Herein are reported preliminary results from a joint effort of US and French researchers, which seeks to include numerous cross-national items in the French National Election Study (for 1995). The following American National Election Study (ANES)-type items receive attention: candidate feeling thermometers, job approval ratings, economic evaluations, seven-point proximity measures on social issues and party identification. Inclusion of these measures in French surveys may allow an important cross-nation extension of voting models thought to be peculiar to one political culture, such as the US.     

The public demand for smoking bans

Smoking bans are gaining widespread support in the United States and other countries. While supporters argue that bans are necessary to resolve market failures associated with negative externalities, the Coase Theorem predicts that, under various conditions, private markets internalize negative externalities. We examine the smoking issue within the framework of the Coase Theorem and hypothesize that smoking bans misallocate air space resources shared by smokers and nonsmokers. Because smoking bans shift ownership of scarce resources, they are also hypothesized to transfer income from one party (smokers) to another party (nonsmokers). Supporting evidence for these hypotheses is provided by an examination of a comprehensive smoking ban imposed in San Luis Obispo, CA.     

The State of American Federalism, 1993-1994

National political energies in 1993–1994 were focusedon major initiatives promised by the Clinton administrationduring the 1992 presidential campaign, especially health-carereform and crime. From the perspective of the states, federalgovernment action in these (and other) policy areas raised seriousquestions about preemption and mandates. The administration'sofficial pronouncements on federalism have suggested a strategyof decongestion and decentralization. Thus far, its actionshave fallen short of empowerment, taking instead the path ofregulatory waivers. Frustrated with the federal government,states and localities continued to engage in policy experimentation.     

Adoptees' portrayal of the development of family structure

Young adult adoptees and nonadoptees provided retrospective accounts of family relationships from infancy to young adulthood. Adoptive families were portrayed as more cohesive and adaptable than nonadoptive families. Adoptive fathers were recalled as being closer to their children then were nonadoptive fathers in the years preceding adolescence. Within the same time frame, adoptive mothers were drawn in a less hierarchical relation to their children than were other parents. Also, while adoptive males saw themselves as presently unconnected to their adoptive parents, adopted females perceived themselves as more connected to their parents in the present than any other period of time. Openness of communication and acknowledgment of difference in adoptive family formation varied with graphic retrospective accounts. Results were considered in terms of discontinuities between reported observations of adoptive families and adoptees' personal reflections on family developmental history.Received PhD in clinical psychology from the State University of New York at Stony Book. Research interests: adoptive family relations, social attributions of children and their parents.Received M.A. from the University of Guelph, Guelph, Ontario, Canada N1G 2W1. Research interests: development of identity, adoption.Received Ph.D. in social psychology from the University of Toronto. Research interests: attribution, jealousy, parents' theories of child psychology.