Fund balance reporting in state and local governments: A current look from a user's perspective
A survey of 40 officials was conducted to understand the reporting of the fund balances of the different fund types and the use of the information in the financial statements by the various users in an active project of the Governmental Accounting Standards Board (GASB). The observations of the survey are mentioned along with a short summary of the GASB's Invitation to Comment, Fund Balance Reporting and Government Fund Type Definitions issued in October 2006.
Publication Name: The Journal of Government Financial Management
As strobe resolution nears, mount and synch options grow
A final product guideline for strobes is expected to be agreed upon by mid-2000. The main problems with previous designs, light intensity and location, was mainly due to existing guidelines set under the Americans with Disabilities Act Guidelines (ADAG). The solutions, which include synchronization at a flash rate of 5 Hz or less and ceiling mounting, are expected to be covered in the soon-to-be-released version of the ADAG.
Publication Name: Security
Warning labels as cheap-talk: why regulators ban drugs
The reasons for banning drugs in the US are discussed.
Publication Name: The Journal of Public Economics
- Abstracts: Testing for strategic interaction among local governments: the case of growth controls. A switching regression analysis of urban population densities
- Abstracts: Capital income taxation and long-run growth: new perspectives. Comprehensive income taxation, investments in human and physical capital, and productivity
- Abstracts: The ethics of information management. Ethics and the environment: a business perspective. Ethical issues in land-use planning and development
- Abstracts: Teacher characteristics and student achievement: Evidence from teacher surveys. Valuing English primary schools
- Abstracts: Incomplete information and optimal market structure: public purchases from private providers. The Optimal Rate of Decline of an Inefficient Industry