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The search for justice in America is not a nine-to-five job

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“I APPRECIATE everything that you’ve done,” Judge Jonathan Svetkey told a team of defence lawyers at a recent Night Court arraignment in Manhattan. The lawyers had asked for their client to be released under supervision. They had been working on getting mental-health services and a bed for the night. The judge was sceptical the defendant would accompany them to a shelter. “What if he says, ‘I’m going the other way?’ What are you going to do?” He set bail for $5,000. Judge Svetkey moved on; Night Court usually must handle 70-90 cases a shift.

By day, Manhattan’s Criminal Court is a bustling building. Long queues snake through the metal detectors at the entrance. Lawyers, jurors, defendants and police fill the corridors. But come 5pm, the building clears out, except for two courtrooms, which remain open until 1am to handle arraignments.

Night Court has been around a long time, and without it, New York City’s criminal courts would be even more badly backlogged than they already are. These days, however, late shifts in courts also reflect a national effort to use alternative hours to improve efficiency and engender public trust in the justice system.

To aid rule-breaking drivers who hold down day jobs, many Californian counties offer late hours for traffic court, from 5pm-7.30pm. Forced online by covid, courts around the country continue to hold virtual hearings. Getting to court might be unsafe if someone needs a protection order against a violent partner, so Cook County, which includes Chicago, offers remote proceedings from 9pm until 3am on weekdays, as well as on weekend afternoons. Alternative hours can be used to increase participation, among other benefits, says Danielle Hirsch of the National Centre for State Courts, a non-profit group that promotes court innovations.

Swamped by criminal defendants, New York embraced alternative hours before it was a cause of better-government types. Until 2003, Manhattan’s arraignment court was open 24 hours a day. A third session known as the “lobster shift” ran from 1am until 9am. But during the 1990s, Gotham became one of the safest big cities in America. Fewer arrests meant fewer arraignments. More recently district attorneys have stopped prosecuting marijuana-possession cases, which used to jam up arraignment court. But the remaining shift of Night Court remains busy most nights.

Arrests related to domestic-violence are rising. The influx of migrants has put a strain on the city’s social and judicial services. More migrants are appearing before a criminal-court judge, often for shoplifting necessities such as nappies or stealing something to sell on. A few face charges for more serious crimes such as assault.

New York City law requires, with some exceptions, that defendants appear before a judge within 24 hours of arrest. It would be difficult to meet this goal without Night Court. The arraignment process is no different from during the day. The prosecutor presents the charges and requests that the defendant post bail, be released under supervision or be remanded to jail. Perhaps because it is night, however, some of the emotions seem heightened and many of the defendants can look fragile. Shelter and other services are not as readily available at a late hour, which can be especially worrying on cold winter nights.

Late-night feelings

As in day court, many defendants have mental-health issues and some suffer from drug addiction. Most are poor. Some do not have coats. One former Legal Aid Society lawyer says she had to run out to a 24-hour pharmacy to buy shoes for a client. Taramanie Sukhu, an arraignment supervisor, often shares food.

Ed McCarthy, of Legal Aid, has been working Night Court for more than two decades. He says there is not always a social worker available in the evening or on weekends. (Court is in session seven days and nights each week in New York City.) Defendants can languish at Rikers Island, the city’s largest and most notorious jail, Mr McCarthy says, “only because there’s nobody to offer a programme or a way of giving judges reasons to release you.”

Aubrey Fox of New York City Criminal Justice Agency, a charity supporting pre-trial defendants, says that an infrastructure to promote release instead of detention does function quietly in the background. For every person held at Rikers, nine are released into the community. Many are candidates for treatment and other social services. About 85% make all their court dates. “That gives judges more confidence that if they release someone they will be taken care of,” Mr Fox says.

Night Court is one place where this triage begins. The public gallery tends to be quiet, except for the occasional family member. One family drove from Michigan when a close relative was arrested. The late-shift courtrooms also attract tourists. Kathrin Kolvenbach, a trainee lawyer from Germany, said she had heard about it from a guidebook. She was there to learn about America’s court system. Others are there to gawk, looking for gritty entertainment. Tourists give Night Court tips to each other on Tripadvisor, a travel website. One defence lawyer said seeing tourists, who tend to be white Europeans, leaves a bad taste in her mouth and unsettles her clients, who are mostly African-American or Hispanic.

Krystal Rodriguez, policy head of the Data Collaborative for Justice at John Jay College, says arraignments both night and day are a “snapshot of how the criminal-justice system becomes the unfortunate repository for all these other social issues that outside of the criminal legal system we haven’t been able to address”. Many Americans learned about Night Court from an eponymous sitcom that ran from 1984 until 1992. It was recently rebooted and is not very funny. There are few laughs in the real one either.

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Accounting

Business Transaction Recording For Financial Success

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Business Transaction Recording For Financial Success

In the world of financial management, accurate transaction recording is much more than a routine task—it is the foundation of fiscal integrity, operational transparency, and informed decision-making. By maintaining meticulous records, businesses ensure their financial ecosystem remains robust and reliable. This article explores the essential practices for precise transaction recording and its critical role in driving business success.

The Importance of Detailed Transaction Recording
At the heart of accurate financial management is detailed transaction recording. Each transaction must include not only the monetary amount but also its nature, the parties involved, and the exact date and time. This level of detail creates a comprehensive audit trail that supports financial analysis, regulatory compliance, and future decision-making. Proper documentation also ensures that stakeholders have a clear and trustworthy view of an organization’s financial health.

Establishing a Robust Chart of Accounts
A well-organized chart of accounts is fundamental to accurate transaction recording. This structured framework categorizes financial activities into meaningful groups, enabling businesses to track income, expenses, assets, and liabilities consistently. Regularly reviewing and updating the chart of accounts ensures it stays relevant as the business evolves, allowing for meaningful comparisons and trend analysis over time.

Leveraging Modern Accounting Software
Advanced accounting software has revolutionized how businesses handle transaction recording. These tools automate repetitive tasks like data entry, synchronize transactions in real-time with bank feeds, and perform validation checks to minimize errors. Features such as cloud integration and customizable reports make these platforms invaluable for maintaining accurate, accessible, and up-to-date financial records.

The Power of Double-Entry Bookkeeping
Double-entry bookkeeping remains a cornerstone of precise transaction management. By ensuring every transaction affects at least two accounts, this system inherently checks for errors and maintains balance within the financial records. For example, recording both a debit and a credit ensures that discrepancies are caught early, providing a reliable framework for accurate reporting.

The Role of Timely Documentation
Prompt transaction recording is another critical factor in financial accuracy. Delays in documentation can lead to missing or incorrect entries, which may skew financial reports and complicate decision-making. A culture that prioritizes timely and accurate record-keeping ensures that a company always has real-time insights into its financial position, helping it adapt to changing conditions quickly.

Regular Reconciliation for Financial Integrity
Periodic reconciliations act as a vital checkpoint in transaction recording. Whether conducted daily, weekly, or monthly, these reviews compare recorded transactions with external records, such as bank statements, to identify discrepancies. Early detection of errors ensures that records remain accurate and that the company’s financial statements are trustworthy.

Conclusion
Mastering the art of accurate transaction recording is far more than a compliance requirement—it is a strategic necessity. By implementing detailed recording practices, leveraging advanced technology, and adhering to time-tested principles like double-entry bookkeeping, businesses can ensure financial transparency and operational efficiency. For finance professionals and business leaders, precise transaction recording is the bedrock of informed decision-making, stakeholder confidence, and long-term success.

With these strategies, businesses can build a reliable financial foundation that supports growth, resilience, and the ability to navigate an ever-changing economic landscape.

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Economics

A protest against America’s TikTok ban is mired in contradiction

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AS A SHUTDOWN looms, TikTok in America has the air of the last day of school. The Brits are saying goodbye to the Americans. Australians are waiting in the wings to replace banished American influencers. And American users are bidding farewell to their fictional Chinese spies—a joke referencing the American government’s accusation that China is using the app (which is owned by ByteDance, a Chinese tech giant) to surveil American citizens.

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Economics

Home insurance costs soar as climate events surge, Treasury Dept. says

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Firefighters battle flames during the Eaton Fire in Pasadena, California, U.S., Jan. 7, 2025.

Mario Anzuoni | Reuters

Climate-related natural disasters are driving up insurance costs for homeowners in the most-affected regions, according to a Treasury Department report released Thursday.

In a voluminous study covering 2018-22 and including some data beyond that, the department found that there were 84 disasters costing $1 billion or more, excluding floods, and that they caused a combined $609 billion in damages. Floods are not covered under homeowner policies.

During the period, costs for policies across all categories rose 8.7% faster than the rate of inflation. However, the burden went largely to those living in areas most hit by climate-related events.

For consumers living in the 20% of zip codes with the highest expected annual losses, premiums averaged $2,321, or 82% more than those living in the 20% of lowest-risk zip codes.

“Homeowners insurance is becoming more costly and less accessible for consumers as the costs of climate-related events pose growing challenges to both homeowners and insurers alike,” said Nellie Liang, undersecretary of the Treasury for domestic finance.

The report comes as rescue workers continue to battle raging wildfires in the Los Angeles area. At least 25 people have been killed and 180,000 homeowners have been displaced.

Treasury Secretary Janet Yellen said the costs from the fires are still unknown, but noted that the report reflected an ongoing serious problem. During the period studied, there was nearly double the annual total of disasters declared for climate-related events as in the period of 1960-2010 combined.

“Moreover, this [wildfire disaster] does not stand alone as evidence of this impact, with other climate-related events leading to challenges for Americans in finding affordable insurance coverage – from severe storms in the Great Plans to hurricanes in the Southeast,” Yellen said in a statement. “This report identifies alarming trends of rising costs of insurance, all of which threaten the long-term prosperity of American families.”

Both homeowners and insurers in the most-affected areas were paying in other ways as well.

Nonrenewal rates in the highest-risk areas were about 80% higher than those in less-risky areas, while insurers paid average claims of $24,000 in higher-risk areas compared to $19,000 in lowest-risk regions.

In the Southeast, which includes states such as Florida and Louisiana that frequently are slammed by hurricanes, the claim frequency was 20% higher than the national average.

In the Southwest, which includes California, wildfires tore through 3.3 million acres during the time period, with five events causing more than $100 million in damages. The average loss claim was nearly $27,000, or nearly 50% higher than the national average. Nonrenewal rates for insurance were 23.5% higher than the national average.

The Treasury Department released its findings with just three days left in the current administration. Treasury officials said they hope the administration under President-elect Donald Trump uses the report as a springboard for action.

“We certainly are hopeful that our successors stay focused on this issue and continue to produce important research on this issue and think about important and creative ways to address it,” an official said.

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