Guest Editor’s Note
Zhirong Jerry Zhao

Longitudinal Effects of User Changes on the Expenditure Level of Charge-Financed Services:
The Georgia Case (1985-2007)
Changhoon Jung, Tae Ho Eom, Juchan Kim, and Rui Sun

The Increasing Use of Federal Earmarks to Fund Local Infrastructure
A Case Study of Illinois Muncipal Governments
Karen Kunz

Disclosure Quality of Management Discussion and Analysis (MD&A):
Evidence from Large Florida Cities
Ha (David) Guo, Doug Fink, and Howard Frank

Portfolio Construction with Heuristic Methods:
Using the Analytic Hierarchy Process for Government Investment Portfolios
Aman Khan