GASB 45 and other post-employment benefit promises : the fog is clearing

It is often said that you won’t get rich working for the government, but you can’t beat the benefits. One form of these benefits is “Other 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 today’s 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 Obsessive–Compulsive 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 obsessive–compulsive 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 “high” on methamphetamine, and reporting fewer sex acts in the past 2 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