The Implications of GASB Statement No. 34 for Public Budgeting

This paper discusses a variety of audit issues related to the implementation of GASB Statement No. 34. Ten specific audit issues are addressed. Each issue is defined and discussed, and the relevant professional literature is reviewed. The results of interviews of four experienced auditors of governments are presented with respect to these issues. These auditors identified several additional issues related to the implementation of Statement No. 34. The focus is on gaining insight from the concerns of auditor professionals to assist academics by identifying topics that warrant future research.     

The weight of history: child protection and parenting with a disability in 20th Century Iceland

ABSTRACT

This contribution focuses on four periods in Iceland, from the early twentieth century until the time of writing, in order to document and analyse the struggles of people with intellectual disabilities to marry, have a family and maintain custody of their children. Each period is linked to specific pieces of legislation that governed the bodies and lives of disabled people and reflected larger social norms concerning issues of family life and parenthood. An emphasis is placed upon the perspective of contemporary critical disability studies in analysing the historical development of this struggle, and the voices of those who experienced this struggle first-hand, drawn from a number of research projects conducted in Iceland. Our main contention is that the weight of history still comes to bear upon matters of parenting and family life, even in the most recent shift toward a human rights approach to disability. There remains a strong socio-cultural resistance toward parenting with an intellectual disability, rooted in the ideology of early twentieth-century eugenics. Our goal is to document the development of these phases throughout the twentieth century in Iceland in order to illustrate how older ideas and prejudices still inform contemporary child protection practices concerning parents with disabilities.     

Publisher Correction: Supporting the Message,Not the Messenger: The Correlates of Attitudes towards Black Lives Matter

American Journal of Criminal Justice - Due to typesetting mistake, the last two rows of Table 6 were misaligned.     

Dodging Dodd‐Frank: Excessive Speculation,Commodities Markets,and the Burden of Proof

Inspired by the wave of regulatory rulemaking, which followed the 2008 financial crisis and the passage of the Dodd‐Frank Act, this article examines the efforts of the Commodities Futures Trading Commission to implement one such rule: Rule 76 FR 4752. Born of concerns with the impact of financial speculators on commodities prices, the rule calls for the expanded use of position limits to control “excessive speculation” in US commodities markets. In documenting the political and legal life of this rule from its roots in policy reports through to its suspension by a federal judge, the article explores the place of “evidence” in the rulemaking process. Particular attention is devoted to the growing evidentiary burden placed on financial regulators who are expected to frame market problems in terms of quantitative, price‐based forms of harm. In the case of position limits, this has involved statistical analyses of the causal connections between excessive speculation and commodities prices and the use of a single statistical test: Granger causality. By examining the parameters and limitations of this test, the article offers a valuable window into the unique challenges of financial regulation and their roots in questions of knowledge, evidence, and proof.