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To outline key factors that contribute to oral health issues of refugees and asylum seekers and provide management strategies for dental providers to teach desensitization and fear reduction for this special population.We researched published literature in the PubMed database and incorporated lessons gained from treating refugee and asylee patients at a Vulnerable Populations Clinic (VPC) at an urban academic dental school. Refugees and asylees are at high risk for oral conditions due to a tendency to not seek routine dental treatment, psychological stressors, and various systemic factors. Oral health providers can teach patients desensitization and fear reduction by working to gain patients' trust by having effective communication and prioritizing comfort in the dental operatory. Providers should also utilize translation, psychological, and/or multicultural support services during their management of care.By having a stronger understanding of the key causes of oral health issues among refugees and asylees in the United States, dental providers can better approach managing care for this vulnerable patient population. The concepts of teaching desensitization and fear reduction utilized for this special population can be applied to managing care for the wider special needs patient community.

In a paper entitled "Interpretation of Water Works Accounts" read before the last annual convention, the author, in referring to modern accounting systems for water works, stated: "It was planned to illustrate or describe a set of records for office and field, including pumping station efficiency data," but these records were omitted for lack of time. The present paper is prepared in response to requests for the pumping station cost and efficiency records previously omitted. The engineering and accounting records described herein have been in use by the water department of the city of New York for the past four years. Their importance is shown by the fact that the largest item of expenditure by the department is for operation and maintenance of pumping stations. There is spent annually upwards of $4,000,000 for the operation and maintenance of the city's present water supply system. Over one-third of this sum is spent for the 50 low-pressure pumping stations in the five boroughs comprising the greater city. When the burden of increasing taxation became so great that it was reflected in the efforts of administrative officials to reduce the

The author has met officially several members of this association! while examining the books and accounts of several water companies supplying certain districts of New York City, in connection with valuations for the readjustment of some of the rates and the establishment of an equitable basis for probable ultimate purchase of these plants by the city. During this work suggestions were asked for improving existing accounting systems of both office and field. During these inquiries attention was called to the pamphlet published by the Bureau of the Census, entitled "Uniform Accounts for Water Works," which, though considered a creditable work, has not proven successful from the standpoint of practicability. The difficulty seemed to be that it requires someone with extensive experience in water works accounts to devise and correctly install, with requisite forms, an appropriate system of accounts fitted to the individual requirements of a particular company. After a study of the census classification the author concluded that, while the accounts set forth are to all intents and purposes complete and scientific, they are by far too elaborate for a works of average size, and therefore not readily understood by the average superintendent of a water plant. The introduction to the Census classification contains, among others, the following remarks