Capitalization and Depreciation of Infrastructure by State and Local Governmental Entities

Proposals for capitalizing and depreciating infrastructure foreshadow a significant change in financial reporting for state and local entities. Justifications for present practices are examined. Costs and benefits of proposed changes are reviewed. Alternative practices are described.     

The Role of Language, Parents, and Peers in Ethnic Identity Among Adolescents in Immigrant Families

To construct a model of the influences on ethnic identity among adolescents in immigrant families, we surveyed adolescents and their parents from 81 Armenian families, 47 Vietnamese families, and 88 Mexican families. Adolescents completed measures of ethnic language proficiency, in-group peer social interaction, and ethnic identity. Parents completed a measure of support for cultural maintenance. Across all groups, ethnic language proficiency and in-group peer interaction predicted ethnic identity, and parental cultural maintenance predicted adolescent ethnic language proficiency. However, because of differences among the groups, a separate model was required for each ethnic group. The results suggest both common processes and group differences in the factors that influence ethnic identity.     

Age-at-death estimation based on the study of frontosphenoidal sutures

Determination of age at the time of death based on the observation of cranial sutures has led to numerous studies with sometimes contradictory results. The initial hypothesis being that suture closure is part of an age-related physiological process, the conflicting results have been interpreted by various authors as secondary to the choice of sutures, under the co-existing influence of pathological factors or genetic factors, or even independent of age. Despite these differences, macroscopic methods remain much used in anthropology and in forensic medicine. In our work, we evaluated the value of the degree of closure of the frontosphenoidal suture in estimating age at death of mature subjects, with the secondary objective of establishing a linear regression which could be used in routine practice. The study concerned bone specimens from individuals whose age, sex and medical history were known. Macroscopic observation was carried out on the ectocranial and endocranial sides according to four stages of closure previously defined. 290 sutures were taken from a population of whom two-thirds were men. The method can be repeated and reproduced and the regression established shows the confidence range for average error to be +/-1.5 years. While this result is of interest in terms of precision in prediction for a group of people, the prediction range is too great (+/-23 years) to be applicable to a single individual as part of a forensic procedure.