Climate change,markets and standards: the case of financial accounting

Abstract

The paper examines unresolved attempts since 2005 to develop financial accounting standards for greenhouse gas emission allowances. It is a detailed empirical case study into how the large-scale experiment of carbon markets has manifested in a particular area of professional expertise – financial accounting. Theories about the role of standards usefully draw attention to the hidden work of standards in society and help explain why some things are difficult to standardise. However, there are notable gaps in conceptualising how standards are integral to wider processes of policy and technology change. Ideas from governmentality and hybrid markets (agencements) are therefore used to explore further the role of standards within markets, and provide a welcome avenue for thinking afresh about the relationship between climate change and standards.     

The mental health needs of incarcerated youth in British Columbia, Canada

The purpose of the study was to identify the current prevalence of mental disorders and mental health needs among incarcerated male and female youths in Canada, and to present these data in the context of rates found in other jurisdictions. One hundred forty male and 65 female incarcerated young offenders in British Columbia were screened with the Massachusetts Youth Screening Instrument Version 2 (MAYSI-2); provisional psychiatric diagnoses were assessed with the Diagnostic Interview Schedule for Children Version IV (DISC-IV); abuse history and aggressive symptoms of Conduct Disorder (CD) were coded from file information. Nearly all youths (91.9% of males and 100% of females) met the criteria for at least one mental disorder. Substance abuse and dependence disorders were highly prevalent (85.5% of males and 100% of females). Aggressive forms of CD were common (72.9% of males and 84.3% of females), as were exposure to physical abuse (60.8% of males and 54.3% of females) and sexual abuse (21.2% of males and 42.4% of females). Female youths had significantly higher odds of presenting with: (1) substance abuse/dependence disorders; (2) current suicide ideation; (3) sexual abuse; (4) PTSD; (5) symptoms of depression and anxiety; (6) Oppositional Defiant Disorder; and (7) multiple mental disorder diagnoses. Male youths had significantly higher odds of presenting with aggressive symptoms of CD. Overall, rates of mental disorder among this sample of serious and violent young offenders were higher than rates previously reported for incarcerated youths — both in Canada and in other jurisdictions.     

Changes in coping following treatment for child molesters

Relapse prevention theory assumes that specific coping skills deficits contribute to sexual reoffending. Recent research suggests that the general coping style of sexual offenders is also ineffective. In this study changes were examined in specific and general coping deficits following a treatment program that incorporated specific skills training as well as modifying general styles. Treated incarcerated child molesters were compared to a group of incarcerated child molesters on a waiting list for treatment. Groups completed various measures aimed at identifying coping strategies used in specific high-risk situations and general coping styles. Compared to the waiting list group, treated child molesters identified more effective coping strategies in specific high-risk situations. Changes are noted in their general coping styles with an increase in the endorsement of task-focused strategies and social diversion strategies. No changes in their endorsement of ineffective strategies such as emotion-focused or distraction strategies occurred. Implications for treatment are discussed.     

Mobilizing Resilience and Recovery in Response to Adverse Childhood Experiences (ACE): A Restorative Integral Support (RIS) Case Study

The Restorative Integral Support (RIS) model is a comprehensive, whole person approach to addressing adversity and trauma. The Adverse Childhood Experiences (ACE) Study conducted by the Centers for Disease Control (CDC) and Kaiser Permanente reveals a relationship between childhood trauma and adult health and social problems. The current empirical case study presents the Committee on the Shelterless (COTS), in Petaluma, CA, as an example of one social service agency employing RIS to break cycles of homelessness. By applying RIS, research-based programming is offered within a culture of recovery that mobilizes resilience through social affiliations. The authors recommend RIS model implementation and research in programs serving populations with ACE backgrounds.     

Compassionate Killings: The Case for a Partial Defence

The focus of this article is upon compassionate killings, that is, criminal cases where a parent/spouse has killed or assisted to die a child/spouse who was suffering from severe disabilities, debilitating injury, chronic or terminal illness. We argue that the partial defence of diminished responsibility, while appropriate for some cases, fails to acknowledge the compassionate and relational nature of these acts and thus fails to identify the quality of the harm committed. We also argue that the general defences of duress of circumstances and necessity, even if they were to be become available, are inappropriate. Developing the concept of ‘compassion’, which is a consideration in relation to prosecution for assisted suicide, we argue for the introduction of a partial defence of ‘compassionate killing’ which would reduce the offence from murder to manslaughter in recognition of the killing as a responsive, relational act of care.     

Risk for Partner Victimization and Marital Dissatisfaction Among Chronically Depressed Patients

The link between marital dysfunction and depressive symptoms has been well established, but the link between partner violence and depressive symptoms is less clear. Further, little is known about partner violence and marital satisfaction in chronically depressed patients. In this multi-site treatment sample of chronically depressed patients (N = 316), approximately 17% of men and 12% of women reported experiencing physical victimization from their partner in the past year. However, physical victimization was not associated with the severity of depression for men or women. Cross-sectional path analyses indicated that depressive symptoms predicted marital dissatisfaction, which in turn, predicted psychological victimization. Further, psychological victimization predicted physical victimization. With chronically depressed individuals, interventions that address both depression and marital dissatisfaction may prevent psychological and physical victimization.     

Functional anonymisation: Personal data and the data environment

Anonymisation of personal data has a long history stemming from the expansion of the types of data products routinely provided by National Statistical Institutes. Variants on anonymisation have received serious criticism reinforced by much-publicised apparent failures. We argue that both the operators of such schemes and their critics have become confused by being overly focused on the properties of the data itself. We claim that, far from being able to determine whether data is anonymous (and therefore non-personal) by looking at the data alone, any anonymisation technique worthy of the name must take account of not only the data but also its environment.This paper proposes an alternative formulation called functional anonymisation that focuses on the relationship between the data and the environment within which the data exists (the data environment). We provide a formulation for describing the relationship between the data and its environment that links the legal notion of personal data with the statistical notion of disclosure control. Anonymisation, properly conceived and effectively conducted, can be a critical part of the toolkit of the privacy-respecting data controller and the wider remit of providing accurate and usable data.     

“That's How She Talks”: Animating Text Message Evidence in the Sexual Assault Trial

This ethnographic study of criminal sexual assault adjudication shows how prosecutors, defense attorneys, and witnesses animate text message evidence. In contrast to other forms of courtroom testimony, text messages function as multiauthored representations of recorded correspondence in the past. Attorneys and witnesses animate texts authored by or said to characterize persons represented at trial. By whom and how the texts are animated shapes trial processes. Through a detailed comparative case analysis of two Milwaukee, WI, sexual assault trials, this article attends to the process by which text messages are said to personify or characterize authors’ meaning and intent. This animation of electronically transmitted text speaks to credibility and variably emphasizes a witness's place within gendered and racialized cultural norms. Rather than unsettling the trope of “he said, she said,” text messages become contested evidence animated by court actors within contexts of long‐standing cultural narratives of sexual victimization and offending.     

The adoption of children from out-of-home care: how decision-makers explain the low rates of adoption in Victoria,Australia

The adoption of children from out-of-home care is uncommon in Australia and rarely occurs in the state of Victoria. This paper reports on how professionals involved in making decisions about the permanent placement of children explain the current rates of adoption from out-of-home care in Victoria. Interviews were conducted with eight child welfare specialists, eight adoption and permanent care specialists and five judicial officers. The current low rates of adoption were attributed to the effect of current legislation, the impact of past adoption practices and the establishment of a culture in Victoria in which adoption is now rarely considered an option for children in out-of-home care.