An Investigation of the Characteristics of Local Governmental Units Disclosing High Deposit and Investment Credit Risk as Defined by Governmental Accounting Standards Board Statement No. 3

As a result of severe financial losses by local governments in the mid-1980s due to falling interest rates, the Governmental Accounting Standards Board Statement No. 3 was issued. The GASB No. 3 provides information for assessing a government's actual and future deposit, investment market, and credit risks. This article investigates the number of governments disclosing deposits and investments in the high risk category and determines if there are common characteristics among those reporting high risk deposits and investments.     

British Abortion Law: Speaking from the Past to Govern the Future

This paper analyses the poor alignment of the aging statutory framework and modern understandings of medical best practice in the context of abortion services. With a particular focus on medical abortion, it assesses the significant challenges that the gulf between the two poses for clinicians, service providers, regulators and the courts. Law is said to be at its most effective where there is a shared regulatory community that accepts and endorses the values that underpin it. It is suggested that the example of abortion law provides a marked example of what happens when legal norms once justified by broadly shared moral understandings, concerns for patient safety and requirements of best practice are now either unsupported by or, indeed, sit in opposition to such concerns.     

Three Faces of Justice and the Management of Change

The apparatus of legal principles we use has, far more than we realise, transformed the way we think about the control of private power in the name of social justice. The actual sort of equity that the legal and political system is searching for is not reflected in our major political theories, nor indeed in the official rhetoric of many such systems themselves. The reason for this mismatch has to do with the need to accomodate change – a space opened by the law and unacknowledged by theory.
This article sets out the current theoretical frameworks within which the regulation of private power is analysed, and it contrasts these with a different approach to the problem of justice at work in employment and corporate law that does not find its way into theory. Once that approach is given a formulation, its place within a larger theory of justice is proposed, and its wider implications for the relationship between state and civil society are investigated.     

The Human Fertilisation and Embryology Act (2008) and the Tenacity of the Sexual Family Form1

The new parenthood provisions set out in Part 2 of the Human Fertilisation and Embryology Act 2008 have been attacked as dangerous and radical, offering a ‘lego‐kit model of family life’ and a ‘magical mystery tour’ in how legal fatherhood is to be determined. In this paper, we explain what is innovative about these new provisions but also explore what they owe to deep‐rooted traditional assumptions about the family. Relying both on published documentation relating to this reform process and a small number of key actor interviews, we trace the imprint of what Fineman has described as the ‘sexual family’ model on the provisions. We conclude that the way that parenthood is framed within the legislation relies on a number of important normative assumptions which received very little scrutiny in this process. We also highlight a number of tensions within this framing which, we suggest, may create future problems for judicial determination.     

An economic analysis of the in-prison therapeutic community model on prison management costs

This study estimated the impact of an in-prison, therapeutic community (TC) substance abuse treatment program on management costs in a California prison. A deconstruction method was developed to estimate the opportunity cost of staff time and other resources involved in various prison administrative tasks. Compared to “non-treatment” yards within the facility, the TC environment generated lower administrative costs for disciplinary actions, inmate grievances, and major disruptive incidents resulting in lockdowns. These findings suggest that, in addition to their intended rehabilitative outcomes, prison-based TCs may foster institutional environments that help to control prison management costs.     

The relationship between income and material hardship

This paper examines the relationship between income and the extent of material hardship and explores other factors that might affect hardship. Using panel data from the Women's Employment Study, we examine the incidence of material hardship from 1997 to 2003 among current and former welfare recipients. We then consider the extent to which income is associated with hardship. We show that hardship decreases monotonically across quintiles of the income distribution for several income measures. When we measure income as the average across the 6‐year study period, a 10 percent increase in average income is associated with a 1.1 percentage point decrease in the likelihood of experiencing a hardship, a drop of about 3.4 percent. We also find that the relationship between transitory changes in income and hardship is weak. These results are consistent with findings based on a nationally representative sample of disadvantaged households from the Survey of Income and Program Participation. Our results indicate that observable factors, such as measures of mental health, are more strongly related to hardship than current income. © 2008 by the Association for Public Policy Analysis and Management.     

“No Father Required”? The Welfare Assessment in the Human Fertilisation and Embryology Act 2008

Of all the changes to the Human Fertilisation and Embryology Act 1990 that were introduced in 2008 by legislation of the same name, foremost to excite media attention and popular controversy was the amendment of the so-called welfare clause. This clause forms part of the licensing conditions which must be met by any clinic before offering those treatment services covered by the legislation. The 2008 Act deleted the statutory requirement that clinicians consider the need for a father of any potential child before offering a woman treatment, substituting for it a requirement that clinicians must henceforth consider the child’s need for “supportive parenting”. In this paper, we first briefly recall the history of the introduction of s 13(5) in the 1990 Act, before going on to track discussion of its amendment through the lengthy reform process that preceded the introduction of the 2008 Act. We then discuss the meaning of the phrase “supportive parenting” with reference to guidance regarding its interpretation offered by the Human Fertilisation and Embryology Authority. While the changes to s 13(5) have been represented as suggesting a major change in the law, we suggest that the reworded section does not represent a significant break from the previous law as it had been interpreted in practice. This raises the question of why it was that an amendment that is likely to make very little difference to clinical practice tended to excite such attention (and with such polarising force). To this end, we locate debates regarding s 13(5) within a broader context of popular anxieties regarding the use of reproductive technologies and, specifically, what they mean for the position of men within the family.