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Transportation planning has conventionally examined mobility from the standpoint of the efficiency of transportation systems, based on trips as units of analysis, overlooking the social needs of excluded groups, such as children. Understanding children’s geographies provides insight into one of the basic social needs of children, intrinsically related to mobility: play. Disadvantages in mobility, along with other social conditions further limit children’s autonomy in their neighbourhood. This chapter proposes the term playability as a concept that intertwines both needs. A case study of neighbourhood analyses the playability needs of children from their perspective and that of the community. Findings suggest that, in a walkable, built environment, issues from criminal activity directly influence children’s playability, even more than automobile presence. Furthermore, community perspective on playability, as mostly limited to structured play in designated spaces and time, separates mobility from play and thus limits opportunities for social inclusion. A change in both, acknowledging children’s need for play and mobility, and their reciprocity, and incorporating measures to improve it, may provide a different framework for transportation and urban planning at the local level, one that seeks greater social inclusion of children.

Since 1986, when the immigration Reform and Control Act was passed, migration to the United States has grown steadily. This includes immigrants, nonimmigrants, undocumented immigrants, and border crossers. Immigration averaged nearly one million annually from 1990 to 2002, with family unification accounting for over 70 percent of the new immigrants. The number of nonimmigrants topped 30 million by 2002, most of whom were tourists. Estimates for undocumented aliens topped 400,000 by the turn of the 21st century, in spite of large increases in funding from the Immigration and Naturalization Service and substantial new positions along the Mexican-United States border. The exact number of border crossers is not known, but the federal government has noted that well over 200 million crossings (mostly along the Mexican border) are recorded each year. In response to tighter controls on migrants after 9/11 the numbers coming to the United States dropped in 2003. However, they increased again in 2004. It appears that the figures will increase in the future.

Over the last decade, international accounting harmonization and convergence and the increasing adoption of IFRS as national standards have become dominant topics in international accounting research (Alp & Ustundag, 2009; Ashbaugh & Pincus, 2001; Cairns, Massoudi, Taplin, & Tarca, 2011; Christensen et al., 2007; Daske, 2006; Daske & Gebhardt, 2006; Daske et al., 2008; Ding et al., 2007; Gastón, García, Jarne, & Laínez Gadea, 2010; Haverals, 2007; Hellmann, Perera, & Patel, 2010; Lantto & Sahlström, 2008; Othman & Zeghal, 2006; Peng & van der Laan Smith, 2010; Schleicher, Tahoun, & Walker, 2010; Tyrrall et al., 2007). In this move toward convergence, the politics associated with IAS setting by the IASB has become an important and controversial topic in international accounting research. Although previous studies have aimed to examine political issues and stakeholder's perception toward the standard-setting process of the IASB (Alali & Cao, 2010; Chiapello & Medjad, 2009; de Lange & Howieson, 2006), no study has critically examined the complexity of factors influencing attitudes and public opinion toward this standard-setting process. Given that attitudes are likely to guide behavior and lead stakeholders to either advance the work of the IASB or create obstacles, it is timely and relevant to analyze attitudes toward this issue. A recent study has provided evidence that stakeholders’ acceptance of IFRS and preparers’ overall perception of IFRS may influence compliance and the quality of financial reports (Navarro-García & Bastida, 2010). As such, it is the objective of this chapter to provide insights into determinants of attitudes toward the IASB's standard setting and critically examine the influence of power structures and perceived legitimacy on individual attitudes and public opinion.¹ Specifically, this study examines German attitudes toward the promotion of professional judgment by the IASB since the adoption of IFRS in the EU in 2005.