8 research outputs found
GASB 45 and other post-employment benefit promises : the fog is clearing
It is often said that you wonāt get rich working for the government, but you canāt beat the benefits. One form of these benefits is āOther Post-Employment Benefits"(OPEB), which represent government promises to employees to provide health care and other non-pension benefits after retirement. Government employers commonly use these benefits to attract talent in lieu of large salaries or bonuses and to provide future security to employees. Until now, governments have also been able to apply preferential accounting treatment to OPEB plans, which allowed deferral of the costs of todayās promises into the future. However, due to a standard issued by the Governmental Accounting Standards Board (GASB) in June 2004, this is about to change.Accounting - Standards ; Government employees ; Employee fringe benefits
The Stability of Prime Money Market Mutual Funds: Sponsor Support from 2007 to 2011
Federal Reserve Bank of Boston: Risk and Policy Analysis Uni
Correlates of ObsessiveāCompulsive Disorder in a Sample of HIV-Positive, Methamphetamine-using Men Who have Sex with Men
Substance use has been identified as a risk factor for elevated levels of obsessiveācompulsive disorder (OCD). This study examined methamphetamine use and sexual risk behaviors as correlates of OCD in a sample of 245 HIV-positive men having sex with men (MSM) in San Diego, CA. In a logistic regression analysis, OCD was associated with greater frequency of methamphetamine use, more depressive symptoms, seeking out risky venues and risky sexual partners when āhighā on methamphetamine, and reporting fewer sex acts in the past 2Ā months. These data suggest the need for increased awareness and understanding of the role that OCD may play in the drug use behaviors and risky sexual practices of methamphetamine users