Summary of Early Triassic carbon isotope records

Much attention has been given to the negative d13C anomaly nearly coincident with the Permian-Triassic boundary. New data indicate a stepwise decline in d13C initiating before the Latest Permian extinction event followed by highly variable d13C values during the remaining Early Triassic. d13C values appear much less erratic as global metazoan diversity increased in the Middle Triassic. Given the previously unappreciated magnitude of isotopic change and the number of large d13C excursions that occurred during the Early Triassic, catastrophic mechanisms like methane release/bolide impact become less attractive to explain the Early Triassic carbon isotopic record as a whole.

Audit report on the Iowa Water Pollution Control Works Financing Program and the Iowa Drinking Water Facilities Financing Program, joint programs of the Iowa Finance Authority and the Iowa Department of Natural Resources, for the year ended June 30, 2014

Audit report on the Iowa Water Pollution Control Works Financing Program and the Iowa Drinking Water Facilities Financing Program, joint programs of the Iowa Finance Authority and the Iowa Department of Natural Resources, for the year ended June 30, 2014

Reinventar la metròpoli: Barcelona i el model de la Greater London Authority

La dècada de 1980 va significar un punt i a part per als governs metropolitans. Després de viure una època daurada durant els 60 i 70, la reestructuració del sistema politicoeconòmic va comportar que les estructures de govern metropolità fossin qüestionades i fins i tot suprimides. Quan tot semblava indicar que restarien només com a record, la lògica de competència entre grans ciutats i la necessitat de reinventar-se en base a un desenvolupament sostenible va suposar un inesperat renaixement de la política metropolitana. Si fins aleshores la seva necessitat s'havia justificat bàsicament des d'un punt de vista funcional, seguint pautes tecnòcrates i burocratitzades, la nova metropolítica se centra en la competitivitat i en la sostenibilitat, alhora que posa èmfasi en assajar mètodes de governança. Londres, ciutat que presenta certs paral·lelismes històrics amb Barcelona, ha estat una ciutat pionera i de la seva experiència es pot aprendre per la capital catalana

Audit report on the Great River Regional Waste Authority for the year ended June 30, 2014

Audit report on the Great River Regional Waste Authority for the year ended June 30, 2014

Audit report on the Iowa State Fair Authority for the year ended October 31, 2014

Audit report on the Iowa State Fair Authority for the year ended October 31, 2014

The impact of authority advice and accountability on auditors' decision to recognise norm-violating transactions.

Auditors face the difficult responsibilty to approve companies' financial accounting information reliably. They are trained to work according to accounting standards that are designed to help them in their decision making. Yet, auditors do not work in a social vacuum and are thus subject to various influences. One important source of influence at work is authority figures (e.g., experts, supervisors). On this background, we examined within two studies the impact of (1) authority advice to comply with accounting standards or to additionally maximize profits and (2) of participants' accountability for their decision. In Study 1, (n = 184 accounting students), participants who were advised by an authority to comply with accounting standards had a lower probability to recognise transactions that violated those standards than participants who were advised to comply but also to maximise profit. However, holding participants accountable for their decision reduced the difference between the two groups. In Study 2, (n = 58 managers), we again found an interaction between authority advice and accountability. But unlike the first study, participants only showed a lower probability to recognise transactions that violated accounting standards when they were held accountable and when the authority only advised them to comply with the standards. We discuss our results in light of unethical decision making and different norms or pressures to which managers may be exposed but students may not.

Report on the Iowa Economic Development Authority for the year ended June 30, 2014

Report on the Iowa Economic Development Authority for the year ended June 30, 2014

Audit report on the Iowa Water Pollution Control Works Financing Program (Clean Water Program) and the Iowa Drinking Water Facilities Financing Program (Drinking Water Program), joint programs of the Iowa Finance Authority and the Iowa Department of Natural Resources, for the year ended June 30, 2005

Audit report on the Iowa Water Pollution Control Works Financing Program (Clean Water Program) and the Iowa Drinking Water Facilities Financing Program (Drinking Water Program), joint programs of the Iowa Finance Authority and the Iowa Department of Natural Resources, for the year ended June 30, 2005

Audit report on the Iowa Water Pollution Control Works Financing Program (Clean Water Program) and the Iowa Drinking Water Facilities Financing Program (Drinking Water Program), joint programs of the Iowa Finance Authority and the Iowa Department of Natural Resources, for the year ended June 30, 2004

Audit report on the Iowa Water Pollution Control Works Financing Program (Clean Water Program) and the Iowa Drinking Water Facilities Financing Program (Drinking Water Program), joint programs of the Iowa Finance Authority and the Iowa Department of Natural Resources, for the year ended June 30, 2004

Audit report on the Council Bluffs Airport Authority for the year ended June 30, 2015

Audit report on the Council Bluffs Airport Authority for the year ended June 30, 2015

Earthworms from Mato Grosso, Brazil, and new records of species from the state

The objective of this work was to undertake a qualitative assessment of earthworm diversity in areas under human influence, in a region of Cerrado-Pantanal-Amazon rainforest transition, in the state of Mato Grosso, Brazil. The earthworms were collected in the municipalities of Barra do Bugres and Arenápolis, and were studied together with species previously identified from other municipalities. Seventeen municipalities, at 29 sampling points of Mato Grosso State, have been sampled. Seven species of earthworms were collected and identified in Barra do Bugres: Goiascolex vanzolinii, Pontoscolex (Pontoscolex) corethrurus, Opisthodrillus borellii borellii, Opisthodrillus sp., Dichogaster (Diplothecodrilus) gracilis, Dichogaster sp. and a species of the Criodrilidae family. Four species of earthworms were identified in Arenápolis: Pontoscolex (Pontoscolex) corethrurus, Dichogaster (Diplothecodrilus) gracilis, Dichogaster (Diplothecodrilus) affinis and Dichogaster sp. In total, 32 earthworm species/subspecies are known from Mato Grosso, 22 native and 10 exotic.

Audit report on the Iowa Lottery Authority, a component unit of the State of Iowa, as of and for the year ended June 30, 2015

Audit report on the Iowa Lottery Authority, a component unit of the State of Iowa, as of and for the year ended June 30, 2015

Audit report on the Waste Authority of Jackson County for the year ended June 30, 2015

Audit report on the Waste Authority of Jackson County for the year ended June 30, 2015