Reference at Newman Library

Judge rules “stop and frisk” is unconstitutional in NYC

Judge Scheidlin’s decision in the New York City “stop and frisk” case can be found at http://s3.documentcloud.org/documents/750413/floyd-v-city-of-ny-liability.pdf.  The judge found the policy to be unconstitutional. The decision was announced this morning.   (It is 198 pages long.)

I found the decision published on WNYC shortly after it was announced.

FASB Codification for accounting students now includes access to GASB

The FASB Codification of Accounting Standards, of  which  only accounting students and faculty may access the Academic Version via passwords, now includes access to the GASB (Governmental Accounting Standards Board), which issues the accounting standards that governmental units follow.  Baruch community members also have access to the FASB and GASB standards through CCH Accounting Research Manager.

An accounting professor told me that the most recently issued GASB Statement, Statement No. 69, Government Combinations and Disposals of Government Operations, issued in January, 2013, is only available on CCH Accounting Research Manager.  I checked and the version of GASB on the other database is current as of June 30, 2012.   So, if you have an questions about Statement No. 69, the database to use is CCH Accounting Research Manager.

 

Availability of New 2012 American Taxpayer Relief Act

CCH Intelliconnect, a Newman Library database, has the text, and explanation and analysis for the American Taxpayer Relief Act of 2012. To locate it, logon to the database. You can find the Act by drilling down in the left column, and then limit the sources to Federal Taxation-Federal Tax Legislation and the Act is listed, or search all content for “american taxpayer relief act of 2012.” The second way will bring up a listing of explanations as well as the act.

ThomsonReuters  Checkpoint, another library database, also offers the text of the Act, and a RIA Special Study to the new act.  To locate them, click on the News tab and then the Federal Tax Weekly Alert to locate the information.

The Library of Congress has the text of the act available at http://thomas.loc.gov/cgi-bin/query/C?r112:./temp/~r112DY4ssW.

How to handle requests for materials on Scribd in which there is a cost for the material

Yesterday I helped a faculty member who was looking to obtain something on Scribd, a digital collection in which individuals, and others, can upload articles, books, etc.  The contents can then be downloaded by other readers. 

Sometimes there is a fee involved.  I inquired about how such requests, if they involve a purchase fee, should be handled.  It was agreed that such requests should be made as ILL requests.  In the notes for the ILL request, please indicate that the requested material was located on Scribd.  Silvia Cho, of ILL, said they will check other resources to see if the material is available in resources other than Scribd.

Although yesterday’s request didn’t involve a fee, I was only succesful in downloading the article when I used the Internet Explorer browser.  The article was an unique memoir of an event during World War in China that the faculty member was pleased to be able to access.

This is the second request I have had this year regarding material found on Scribd.  I would be interested in learning if others have had such requests.

 

South Africa resources re shale gas

I have helped several students who are working on a project dealing with South Africa and shale gas. Sometimes this is referred to as shale oil.    They need information on legal requirements, including South African laws, and  economic aspects, and environmental concerns. Shale gas, shale oil, fracking or fracturing, natural gas liquid extraction, or natural  gas extraction are among the keywords that can be searched.  “Environmental concerns” might be described in other terms–water safety, water pollution, water quality, air pollution, etc.

Our legal databases, Lexis Nexis Academic, Westlaw Campus and Westlaw Next, do not have the South African statutes or regulations.  Lexis-Nexis Academic can be searched for news articles about this issue.

South African government websites that have some policy information, as well as pending legislation, can be found at these sites:

Pending bills: http://www.parliament.gov.za/live/content.php?Item_ID=128

Department of Mineral Resources: http://www.dmr.gov.za/  (has information on policies and regulations)

Minister of Water and Environmental Affairs http://www.environment.gov.za/?q=search/node/fracking (report on fracking.)

Some databases that can be helpful, providing news, industry outlooks, include:

ABI Inform Global

Business Monitor International–search shale oil and limit to South Africa

CIAO

Factiva

ISI Emerging Markets–has many news articles and company reports.  Limit search to South Africa.

From looking at some results, I learned that there was moratorium on development late last year, and there are recent articles about what is now being considered.

Areas of South Africa with promising shale gas deposits are in Great Karoo and Little Karoo, also called Wet Karoo.

South African publications can be located by searching Journals/Magazines.  The Economist and The Financial Times can be searched for news articles.

The South African Institute of Mines and Metallurgy is available as an open access journal.  There is an article about fracturing in the most recent issue: http://www.saimm.co.za/journal-papers

The Energy Information Administration for the U.S. has this report re South Africa: http://www.eia.gov/cabs/South_Africa/pdf.pdf

Link to special report on economic aspects: http://www-static.shell.com/static/zaf/downloads/aboutshell/econometrix/econometrix_report.pdf

Other resources may be found by doing a Google search.

I hope these resources are helpful.

LibGuide updated for ACC 4100 Summer

I have updated the LibGuide for Accounting 4100 Summer.  There are two sections being taught by Prof. Jian Xiao.  This is a communications intensive course. The students are doing research on one of 12 companies that are listed in the guide.  All of the companies, except Facebook, are non-U.S.-based public companies that trade their shares on U.S. exchanges  as ADRs.  The company websites, Edgar Online I-Metrix, Mergent Online, Standard & Poor’s NetAdvantage, Audit Analytics, Factiva and Value Line, are among the suggested resources to help the students prepare their presentations.  The students need to discuss the impact of International Financial Reporting Standards on the company’s bottom line, and whether to invest in the company.  (Facebook, uses the FASB Accounting Standards Codification, rather than IFRS, and being newly publicly traded hasn’t filed a 10-K.)

The course runs through July.  I made a presentation to the two sections yesterday but I also said that they could get help at the reference desk if I were not available.

Please let me know if you have any questions.

Some sources re: number of sexual reassignment surgeries

I was asked to post this to the blog so that access would be available to more than those on the librarian’s  email list.

A student asked for help at the reference desk  in locating the number of people in the U.S., compared with Europe, who have had sexual reassignment surgery.

While working with the student at the  reference desk, the best we could locate is an estimate of the number of transgendered people in the U.S.  (The Williams Institute, at UCLA, estimates about 700,000, according to a report issued last year, http://williamsinstitute.law.ucla.edu/research/census-lgbt-demographics-studies/how-many-people-are-lesbian-gay-bisexual-and-transgender/.) .  (The Williams Institute is among many organizations providing information and research.)

Realizing that this estimate didn’t address the student’s question,  I took the student’s contact information and told the student I would look into the question further.  After consulting with Mike Waldman for some suggested sources; checking on a number of possible sources, and reading a number of articles, and  websites, I have concluded that there’s no source to answer the student’s question.    (I failed to inquire if the student was interested in a specific age range as I have realized that some sexual reassignment surgeries are done shortly after birth.)  I also learned, through reading, that worldwide many people travel outside their home country for these surgeries, and Thailand is often chosen because of the lower cost.  (The Williams Institute is among many organizations providing information and research.)

The Standards of Care for the Health of Transsexual, Transgender, and Gender Nonconforming People, 7th version., by The World Professional Association for Transgender Health, http://www.wpath.org/documents/Standards%20of%20Care_FullBook_1g-1.pdf,  recognizes that health is dependent upon not only good clinical care but also social and political climates through public policies and legal reforms that promote tolerance and equity for gender and sexual diversity and that eliminate prejudice, discrimination and stigma.   Page 5 of the standards notes, “ Some people experience gender dysphoria at such a level that the distress meets criteria for a formal diagnosis that might be classified as a mental disorder.  Such a diagnosis is not a license for stigmatization or for the deprivation of civil and human rights.”    It’s understandable that anyone could be reluctant to share any type of health or medical information, but especially when, as the standards point out, “in most countries, crossing normative gender boundaries generates moral censure rather than compassion.”

On pages 5-6, of the standards, it is noted that no formal epidemiologic studies on transsexualism specifically or transgender identities have been done.   On page 7, citations to  studies undertaken of those who came for gender-transition-related care at specialist gender clinics in Sweden, the United Kingdom, the Netherlands, Germany, Belgium and Singapore, ranging from 1968 to 2007 are given.  A citation is also provided that De Cuypere and colleagues reviewed these studies and conducted their own, in 2007, and  this review can be found in Principles of Transgender Medicine and Surgery, edited by Randy Ettner.  (Not available within CUNY, but found in WorldCat, the catalog of library catalogs.)

The Standards of Care notes that direct comparisons of these studies are impossible because each used different data collection methods and differed in criteria for documenting a person as transsexual (for example, whether or not a person had undergone genital reconstruction, versus initiating hormone therapy, or seeking medically-supervised transition services.)

I also learned that there are many issues surrounding private pay and Medicaid/Medicare insurance coverage of sexual reassignment surgeries, hormone treatment and other care.

There’s a system of diagnostic codes for procedures, and I learned  ICD-9-CM Code 64.5 “operations for sexual transformation, not elsewhere classified,” is on the list of “never covered” procedures for Medicare. (Source: http://www.cms.gov/Medicare/Medicare-Fee-for-Service-Payment/AcuteInpatientPPS/downloads//cms1428f_i.pdf)

While some states permit Medicaid to pay for sexual reassignment surgery, New York State does not permit this. There are efforts to have this changed by the state legislature. (Source:   http://www.prideagenda.org/Issues-Explained/Transgender-Equality-and-Justice/Medicaid-Coverage-of-Transgender-Healthcare.aspx)

Today, a New Jersey woman, who is transgender, was able to get Aetna Insurance to reverse its earlier decision to deny a claim for a mammogram that was done at a doctor’s recommendation: http://www.glaad.org/blog/tldef-secures-policy-change-aetna-health-care-coverage-transgender-people.  Aetna has announced some changes in coverage for others it insures.

I also think perhaps in the future that the Internal Revenue Service might be a possible source of information on totals of people seeking medical expense deductions for sexual reassignment surgery because of an important 2010 decision  in Rhiannon G. O’Donnabhain v. Commissioner, 134 TC 34.   O’Donnabhain underwent sex reassignment surgery, including breast augmentation surgery, in 2001.    The tax court found that the transgendered taxpayer’s gender identity disorder (GID) qualified as a “disease” for the IRS’s definition of medical expenses, and allowed deductions for hormone therapy and sexual reassignment surgery.  But, breast augmentation surgery, was found to be a nondeductible cosmetic surgery in this case.   The 61-page decision in this case makes many references to the World Professional Association for Transgender Health’s standards of case.  (You can find the decision on RIA Checkpoint or CCH Intelliconnect, available through the Newman Library’s databases.  There are many news stories about it.)

Although there are many possible resources, I found two recent articles on SSRN that provide some information:

LGBT Taxpayers: A Collision of ‘Others’, Anthony C. Infanti, University of Pittsburgh-School of Law Georgetown Journal of Gender and the Law, Forthcoming, University of Pittsburgh Legal Studies Research Paper, No. 2011-11.  This comments on the O’Donnabhain v. Commissioner decision.

Removing the Constraints to Coverage of Gender-Confirming Healthcare by State Medicaid Programs
Iowa Law Review, Vol. 97, No. 4, 2012
Nicole Marie True
Iowa Law Review

The True article provides the states, including New York State, that do not allow Medicaid to cover sexual reassignment surgery for transgendered and makes references to the previous mentioned Dutch and Belgium studies providing an estimate of people in The Netherlands and in Belgium who have undergone sexual reassignment surgery.

I’ll show my age but more than 30 years ago, when I was an undergraduate at the University of Iowa, the first “sex change” operation done at the University of Iowa Hospital was headline news.  I thought of this when I thought of how easily the student approached me with the reference question seeking comparative data.  I thought it would be available, but for all kinds of reasons, from personal to policy,  it isn’t.

While much progress has been made, much remains to be made in providing health care for all.  I hope this information is helpful.

 

“Black Swan” complaint for lawsuit regarding unpaid internships

I had an inquiry for the complaint filed by unpaid interns who have filed a class action lawsuit again Fox Searchlight. The interns worked on the film “Black Swan.”  Their lawsuit was filed last fall in federal district court in Manhattan.  I found the complaint posted on the Internet. The lawsuit generated a lot of interest, when it was filed, and many are interested in it.  PACER, which requires an account, is a usual source of complaints, but sometimes they are posted on the Internet.