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Married couples who elect to file a joint US federal income tax return may possibly benefit from a lowered combined tax burden, but each spouse individually assumes the obligation of joint and several liability, which survives even the dissolution of their marriage. Recognizing that the power and control over financial affairs may not be evenly shared between partners, and being presented with evidence of spousal victimizations, Congress passed remedial legislation to “bring the government tax collection practices into accord with basic principles of equity and fairness” (Senate Report 91‐1537). The Innocent Spouse Act of 1971 limits available relief to petitioners who can meet specified requirements. The statutory language is imprecise and has allowed counterintuitive judicial interpretations. Critically examines these provisions by comparing and contrasting current case law to illuminate the discrepancies in the application of justice and the obfuscation of Congress′ original intentions.

The relationship between the size of state audit budgets, audit responsibilities, professional characteristics of staff, risk, and tax and expenditure limitations is explored. Bivariate relationships are examined and then a model is estimated which controls for size, complexity, financial risk factors, and political risk factors. This provides a framework for considering the incremental influence of specialized audit inputs. Both "brand names" and size have been used in past research to proxy for quality dimensions intended to differentiate the audit product provided by different suppliers. This research extends such work by considering characteristics of the auditing services as reflected by specific inputs and by using cost data rather than audit fee data. The states are observed to differ in their responses to financial and political factors by spending resources on peer review, continuing professional education, certifications of professional staff, and expertise in both the computer science area and in law. A positive association of cost and auditor differentiation, implicit in past audit fee literature is corroborated.

Accounting researchers have performed many studies related to public sector budgeting and financial management. Public sector accounting research seeks to explain the role of accounting and auditing in the public sector. For example, researchers examine issues such as (1) the use of accounting information by elected officials, (2) the demand for auditing, and (3) the determination of bond ratings. This review of the public sector accounting literature describes some of the theoretical foundations utilized in public sector accounting research and reviews a sample of selected empirical studies.

The management style of an organisation can influence the relative effectiveness of alternative approaches to conferencing and reporting. Implications of autocratic, supportive, custodial and collegial management styles are described. Generally, Theory X environments should be addressed with more formal reports and detailed implementation plans, Theory Y environments call for greater interaction and explicit commentary by auditees, and Theory Z environments warrant a joint approach from the initial conference to the final report. The applicability of quality circles to the communication channels between auditor and auditee is explained, with a suggestion that auditees be educated as to the advantages of the audit and internal controls.

Much of the prior research into information systems (IS) workers has assumed that they are professionals. In this paper we examine the characteristics of IS workers, IS work and the IS workplace, and suggest that this perspective is mistaken. Drawing on the sociological theory of professions as a reference discipline we contend that IS professionalism is an inappropriate categorization, and that such a portrayal limits our understanding of IS workers and their work. We argue in this paper that a more faithful and potentially useful characterization is to view IS workers as members of an occupational group. Within this perspective, an understanding of the occupational culture, context and history of IS workers is essential to an understanding of the IS occupation. We examine and challenge some common myths regarding IS work, technology and the IS workplace. We conclude by making some recommendations for future research, which should enhance our understanding of IS workers as members of an occupation.

Through a critical viewing of All in the Family and Curb Your Enthusiasm, significant shifts in popular conceptions of racialized others can be identified. All in the Family, represented by the character Archie Bunker, and Curb Your Enthusiasm, represented by Larry David, are deconstructed and contrasted to represent distinct eras in the portrayal of race relationships. All in the Family takes a sanctimonious and judgmental stance toward prejudice that embodies a simplistic conception of race humanized through the defects of Archie Bunker. Curb Your Enthusiasm, in contrast, offers a complex conception of racialized relationships, humanized by the character of Larry David. Comparisons of the two portrayals suggest that (1) conceptions of race have shifted from fixed, definitional and “individualized” contents toward situational, fluid, and ironic ones, (2) this shift parallels transformations in society, and (3) sarcastic and framed narratives of the consequences of interracial relationships and race prejudice have displaced optimistic and challenging portrayals. For their respective eras, each program reflects conceptions of race in popular consciousness.

The management of children′s literature is a search for value and suitability. Effective policies in library and educational work are based firmly on knowledge of materials, and on the bibliographical and critical frame within which the materials appear and might best be selected. Boundaries, like those between quality and popular books, and between children′s and adult materials, present important challenges for selection, and implicit in this process are professional acumen and judgement. Yet also there are attitudes and systems of values, which can powerfully influence selection on grounds of morality and good taste. To guard against undue subjectivity, the knowledge frame should acknowledge the relevance of social and experiential context for all reading materials, how readers think as well as how they read, and what explicit and implicit agendas the authors have. The good professional takes all these factors on board.

It all began a very long time ago, sometime before 1876, that annus mirabilis of librarianship during which the American Library Association was founded, Library Journal debuted, and Samuel Green published in its pages the first article about reference librarianship. And it continues today. In April 1994, an unidentified library school student from the State University of New York at Buffalo queried the participants of the LIBREFL listserv, asking them, “Can you give a summary of the ‘hot’ library reference issues of the week? I'm working on a project for my Reference course, and would like to find out what is REALLY vital to refernce (sic) librarians out there today.” I was tempted to reply that all of that week's “hot” issues were identified in Green's 1876 article. In that article describing the phenomenon we today call reference service, Green touched on issues such as the librarian's obligation to provide information without injecting personal values, the inability of any librarian to know everything, the need sometimes to refer a patron to another information agency, SDI services, the value of proactive rather than passive service, the challenges of the reference interview, and, of course, what has come to be called the “information versus instruction debate.”

The purpose of this paper is to highlight a selection of poetry titles from the Poets House Showcase of 2006.

This article provides reviews of selected titles from the 2006 Poets House Showcase.

This review represents a wide‐ranging selection of contemporary poetry collections and anthologies.

This list documents the tremendous range of poetry publishing from commercial, independent and university presses, as well as letterpress chapbooks, art books and CDs.