AI Overview
無保釋放，通常被稱為自行具結釋放（OR）或個人具結釋放，允許被捕者在簽署出庭承諾書後無需繳納保釋金即可離開監獄。法官會考慮許多因素，例如與社區的聯繫、對公共安全的風險較低以及所涉罪行並非暴力犯罪，來決定是否批准無保釋放。
無保釋放的關鍵要素：定義：被告基於其個人承諾按時出庭而獲釋。
條件：即使無需繳納保釋金，法院仍可附加一些條件，例如定期向緩刑監督官報到、旅行限製或藥物檢測。
資格標準：法官會考慮許多因素，包括罪行的嚴重程度、犯罪記錄以及與社區的聯繫（就業、家庭）。
違約後果：如果被告未能按時出庭，則可能被再次逮捕，且無保釋放也可能被撤銷。
目的：通常用於較輕罪行，旨在平衡被告的自由與公共安全，而非將保釋視為經濟懲罰。
對於重罪或被告被認為有高潛逃風險的情況，這種釋放方式較為少見。
Release without bond, often known as release on Own Recognizance (OR) or Personal Recognizance, allows an arrested individual to leave jail without paying bail, based on a signed promise to appear in court. It is granted by a judge considering factors like community ties, low risk to public safety, and non-violent charges.
Key Aspects of Release Without Bond:Definition: The defendant is released from custody based on their personal promise to return for court appearances.
Conditions: Even without bail, the court may impose conditions such as check-ins with a probation officer, travel restrictions, or drug testing.
Eligibility Criteria: Judges consider factors including the severity of the charges, criminal history, and ties to the community (employment, family).
Consequences of Failure: If the individual fails to appear in court, they can be re-arrested, and the release may be revoked.
Purpose: It is generally used for lower-level offenses to balance the defendant's freedom with public safety, rather than treating bail as a financial punishment.
This type of release is less common for serious felonies or if the defendant is considered a high-risk flight risk.
Accounting
The balladeer of the balance-sheet
The head of IASB retires with the dream of convergence not yet realised
Jun 23rd 2011 | New york | from the print edition
Sir David, accounting GoliathSir David’s biggest project has been convergence of IASB’s rules with those of America’s Financial Accounting Standards Board (FASB). The two had set a June deadline, timed to coincide with Sir David’s retirement, to iron out their differences. That won’t be met. In April they announced a postponement on four issues: revenue recognition, lease accounting, insurance contracts and which financial instruments to record at “fair”, or market, value.
How to treat financial instruments is by far the toughest question. In 2009, under its previous chairman, Bob Herz, FASB narrowly voted 3-2 that all assets should be booked at fair value on banks’ balance-sheets. IASB proposed a less zealous, split model whereby loans held mainly for their income rather than for trading purposes could be booked at amortised cost.
Mr Herz left last year, to be replaced by Leslie Seidman. FASB’s expanded, seven-member board has now “tentatively” decided to move in IASB’s direction. Under a yet-to-be-released proposal, assets to be traded or held for sale would be booked at fair value in profit-and-loss statements. Traditional loans to customers would be booked at amortised cost. In between would be a new category. Debt instruments such as ordinary government bonds would have changes in value booked to “other comprehensive income” (ie, reserves) and not on the income statement until they are sold. So a bank holding Greek debt would immediately take a hit to its reserves if the market price went down. The IASB rule would show the loss only when the bonds were sold, provided they were held for their cash flows.
Mr Hoogevorst planted his flag in February, saying “stability should be a consequence of greater transparency rather than a primary goal of accounting standard-setters”. This will please the fair-value partisans. When FASB issues its proposals, IASB may put them to its own members.
Sir David should not be too disappointed that convergence is not complete. That the process has come as far as it has—and that America’s Securities and Exchange Commission might decide later this year to adopt IASB’s standards—is something no one could have predicted ten years ago, says Nigel Sleigh-Johnson of the Institute of Chartered Accountants of England and Wales. The June deadline was useful for concentrating minds but now, he says, it is more important to get things right.
from the print edition | Finance and Economics
Then a fair-haired young girl with eyelids a little red, as if she had just been weeping, seated herself between them. Arnoux, after that, remained stooping over her shoulder, pouring forth a stream of talk to which she listened without replying. Frederick taxed his ingenuity to conceive what the social position of these modestly attired women could be.
(băl'əd)
n.
- A narrative poem, often of folk origin and intended to be sung, consisting of simple stanzas and usually having a refrain.
- The music for such a poem.
- A popular song especially of a romantic or sentimental nature.
[Middle English balade, poem or song in stanza form, from Old French ballade, from Old Provençal balada, song sung while dancing, from balar, to dance, from Late Latin ballāre, to dance. See ball2.]
balladic bal·lad'ic (bə-lăd'ĭk, bă-) adj.balladeer
(băl'ə-dîr')
n.
A singer of ballads.
On to the 21st century and you no longer need to be drowning or desperate to clutch at straws - straw clutch bags have become fashion items. 
