For the public without the public

How is the notion of public interest operationalised in the regulatory practices of the International Public Sector Accounting Standards Board (IPSASB)? A fundamental objective in setting international accounting standards for both the private and public sector is to serve the ‘public interest’. Who or what constitutes ‘public interest’ however remains a highly complex and controversial issue. Private sector financial reporting research posits that users (of financial information) are used as a proxy for the ‘public’ and users are further refined to current and potential investors - a small proportion of the public. The debates surrounding public interest are even more contentious in public sector financial reporting which deals with ‘public’ (tax payers’) money. In our study we use Bourdieu’s notion of semi-homogenous fields to show how autonomous and heteronomous pressures from the epistemic community of the accounting profession and political/government interests compete for the right to define the public interest and determine how (by what accounting solutions) this interest is best served. This is a theoretical study grounded in the analysis of empirical data from interviews with the board members of the IPSASB. The main contribution of the paper is to further our understanding of the perceptions of the main decision makers from the ‘inner regulatory circle’ with regards to the problematic construct of public interest. The main findings suggest a paternal and un-reflexive attitude of the board members leading to the conclusion that the public have no real voice in these matters.

The Brazilian social security program:diagnosis and proposal for reform

The Brazilian pay-as-you-go social security program is analyzed in a historical perspective. Its contribution to income inequality, and the role played by the inflation as a balancing variable are discussed. It is shown that budgetary constraints due to the increasing informalization of the labor force can no longer be reconciled with protligate eligibility criteria. A tailor-made proposal for reform is presented as well as a plan for financing the transition from today's system to the proposed one.

Geographical externalities and the Pacifying Police Units Program in Rio de Janeiro

The paper quantifies the effects on violence and police activity of the Pacifying Police Unit program (UPP) in Rio de Janeiro and the possible geographical spillovers caused by this policy. This program consists of taking selected shantytowns controlled by criminals organizations back to the State. The strategy of the policy is to dislodge the criminals and then settle a permanent community-oriented police station in the slum. The installation of police units in these slums can generate geographical spillover effects to other regions of the State of Rio de Janeiro. We use the interrupted time series approach proposed by Gonzalez-Navarro (2013) to address effects of a police when there is contagion of the control group and we find that criminal outcomes decrease in areas of UPP and in areas near treated regions. Furthermore, we build a model which allows to perform counterfactuals of this policy and to estimate causal effects in other areas of the State of Rio de Janeiro outside the city.

Influence of the ICDAS e-learning program for occlusal caries detection on dental students

The aim of this study was to evaluate the influence of ICDAS training in a group of dental students for occlusal caries detection in permanent teeth. Premolars and molars (N=104) with occlusal surfaces varying from ICDAS scores 0 to 6 were cleaned, one occlusal site per tooth was selected, and a photograph taken to identify the site. Eight senior dental students examined the teeth twice with a one-week interval between examinations during each of two phases: before and after the ICDAS e-learning program. Teeth were histologically assessed for caries extension. Intraclass correlation coefficients for intra- and interexaminer repeatability were high, both before (0.75 and 0.72, respectively) and after e-learning (0.82 and 0.78, respectively). The ICDAS scores decreased significantly from before to after e-learning (p=0.0001). Correlation between ICDAS scores and histology scores was moderate (0.57 before e-learning and 0.61 after). Although the ROC curve shows an improvement in the use of the ICDAS scoring after e-learning, the difference was not significant (p=0.10). Specificity of the ICDAS scores significantly improved after e-learning (77 percent vs. 36 percent), and sensitivity was reduced slightly after e-learning (87 percent vs. 92 percent). The ICDAS e-learning program improved the performance of the diagnostic skills of the investigated students for the detection of occlusal caries lesions.

Maternal obesity disturbs the postnatal development of gonocytes in the rat without impairment of testis structure at prepubertal age

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Review of The Science, Impacts and Monitoring of Drought in Western Canada: Proceedings of the 2004 Prairie Drought Workshop Edited by Dave Sauchyn, Madhav Khandekar, and E. Ray Garnett

Drought is not an unusual phenomenon on the Canadian prairies or the U.S. Great Plains. There were many short-term droughts in the prairies during the 20th century that generally lasted one to two years (e.g., 1961, 1988). The Canadian prairies multi-year drought event (1999-2003+) has been considered similar in severity to the 1930s drought years. The 2004 Prairie Drought Workshop resulted in 76 scientists and resource managers gathering in Calgary, Alberta, to share information on drought science, impacts, and monitoring. Presenters examined the impacts on agriculture, stream flow, forests, and ground water, including potential impacts under a changed climate. Though focused on the Canadian prairies, the information presented could be applied to many parts of the U.S. Great Plains.

Promoting Higher Education: The Latino Achievement Mentoring Program (LAMP)

Statistics suggest that Latino youths are at risk for academic underachievement and withdrawal. Culturally sensitive approaches to supporting school achievement based on the needs of Latino youth and their families must be developed. In response to these needs, the Latino Research Initiative (LRI), a collaborative group with members from the University of Nebraska-Lincoln (UNL) and the Hispanic Community Center (HCC) created the Latino Achievement Mentoring Program (LAMP). LAMP is a culturally appropriate mentoring program designed to promote school success and post-secondary opportunities for Latino youths. This program provides Latino youths with positive role models and information and guidance about academic life and future school success. Finally, because of the cultural significance of family members among many Latinos, LAMP activities are developed and implemented such that the mentees' family members are involved. This presentation will report the first-year activities of the initial mentor and men tee pairs, with particular emphasis on educational outreach and academic development of the program. Evaluation data will be presented for the first cohort of mentees, including academic information, teacher reports and self-measure findings. LAMP activities aimed at promoting academic success will also be presented. Finally, the experiences of the mentors will briefly be reported.

Engineers Without Borders El Salvador Project

This is a report on an Engineers Without Borders project located in San Juan El Espino, El Salvador. For this project, EWB Montana Tech is working to mitigate an erosion problem that is making it difficult for children to travel to school.