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Abstract: Since the history of children and youth gained momentum in the 1970s, historians have expressed frustration over the difficulties of locating children's voices in archives. While the availability of child-authored material presents a major challenge for many children's historians, not all are destined to work with lost or fragmentary evidence. By examining holdings of child art and writing in Australian collections, this article resists the assumption—common in the historiography of children and youth—that only fragments of child-authored material have survived in archives. In Australia, children's documentary records are far more voluminous than many scholars have previously acknowledged, comprising a surprisingly large array of children's art, writing, audiovisual and material culture.

In the 1980s, the United States passed a series of legislative changes that gave preferential immigration status to "children of United States Citizens," allowing more than 21,000 Vietnamericans born during the Vietnam War (1955–75) to immigrate to America. Sometimes known as the bụi đời ("dust of life"), these young men and women were the children born of American soldiers and local Vietnamese women during the Vietnam War. Targets of Vietnamese hatred toward America and facing rejection in their country of birth, they were traveling to America in search of a place to finally call home. "Instead of saying welcome to these children," declared then-US president Ronald Reagan in 1982, "we should say welcome home."

This paper analyzes twenty school districts in the state of Pennsylvania and applies ratio analysis to understand the potential effect of GASB number 68 on the financial statements of these entities. The financial statements were picked on a random basis from the Electronic Municipal Market Access [1] database. EMMA is a research and data retrieval system of the Municipal Securities Rulemaking Board (MSRB). The MSRB provides resources to trade municipal bonds and access to the financial statements of entities selling these securities. The paper was developed as a result of the requirement by GASB to "recognize their long-term obligation for pension benefits as a liability for the first time, and to more comprehensively and comparably measure the annual costs of pension benefits" [2]. The public schools in Pennsylvania incorporated GASB number 68 for the fiscal year ended June 30, 2015 and restated the financial statements for the fiscal year ended June 30, 2014. The effects of these restatements created a situation where most of these districts now show a negative fund balance caused by an increase of liabilities of over one hundred percent. Many of the decision makers are uncertain of the long-term changes that this recognition will have on the operations of the school district. Bond ratings have suffered because of the volatility and uncertainty causing negative effects on the balance sheet, increased current recognition of pension expenses, and a possible interest rate increase. All of these effects are illustrated in this paper. This is at a time where many people are questioning the performance of many of the school districts.

AbstractInclusive businesses (IBs) resonate with policymakers seeking to leverage private capital in support of poverty alleviation and sustainable development. In the agri‐food sector, which represents the largest segment of the base‐of‐the‐pyramid (BOP) market and a key source of livelihood for the rural poor, there is limited evidence on their diversity and social value creation mechanisms. This prevents practitioners from identifying impactful IB types and design features. A statistical analysis of 46 cases in Tanzania and Ghana identified four IB types: (1) self‐reliant agribusinesses, (2) domestic plantation companies, (3) social enterprises, and (4) locally‐embedded Small and medium‐sized enterprises (SMEs). Our findings suggest that socially‐driven and localized IBs hold high impact potential but require significant external support, while more self‐sufficient IBs adopt less socially innovative designs. This study demonstrates the utility of a data‐driven approach to capture the complexity of real‐world IBs, which yielded practical insights for more effective poverty alleviation through business means.