Leopold Letter: A Newsletter of the Leopold Center for Sustainable Agriculture, Summer 2014

The Leopold Center was created by the Iowa Legislature as part of the Iowa Groundwater Protection Act of 1987. The Leopold Center believes contribute to a healthy ways of thinking about markets for Iowa farmers, a better understanding of local ecosystems, public policies and economic practices, and partnerships with consumers.

Leopold Letter: A Newsletter of the Leopold Center for Sustainable Agriculture, Fall 2014

The Leopold Center was created by the Iowa Legislature as part of the Iowa Groundwater Protection Act of 1987. The Leopold Center believes contribute to a healthy ways of thinking about markets for Iowa farmers, a better understanding of local ecosystems, public policies and economic practices, and partnerships with consumers.

Leopold Letter: A Newsletter of the Leopold Center for Sustainable Agriculture, Winter 2014

The Leopold Center was created by the Iowa Legislature as part of the Iowa Groundwater Protection Act of 1987. The Leopold Center believes contribute to a healthy ways of thinking about markets for Iowa farmers, a better understanding of local ecosystems, public policies and economic practices, and partnerships with consumers.

A comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost for biological assets valuation

Este estudio realiza un investigación empírica comparando las dificultades que se derivan de la utilización del valor razonable (VR) y del coste histórico (CH) en el sector agrícola. Se analiza también la fiabilidad de ambos métodos de valoración para la interpretación de la información y la toma de decisiones por parte de los agentes que actúan en el sector. Mediante un experimento realizado con estudiantes, agricultores y contables que operan en el sector agrícola, se halla que estos tienen más dificultades, cometen mayores errores e interpretan peor la información contable realizada a CH que la realizada a VR. Entrevistas en profundidad con agricultores y contables agrícolas desvelan prácticas contables defectuosas derivadas de la necesidad de aplicar el CH en el sector en España. Dadas las complejidades del cálculo del coste de los activos biológicos y el predominio de pequeñas explotaciones en el sector en los países occidentales avanzados, el estudio concluye que la contabilidad a VR constituye una mejoría de utilización y desarrollo de la contabilidad en el sector que la confeccionada a CH. Asimismo, el CH transmite una peor representación de la situación real de las explotaciones agrícolas.

Leopold Letter: A Newsletter of the Leopold Center for Sustainable Agriculture, Spring 2015, vol. 27, no.1

The Leopold Center was created by the Iowa Legislature as part of the Iowa Groundwater Protection Act of 1987. The Leopold Center believes contribute to a healthy ways of thinking about markets for Iowa farmers, a better understanding of local ecosystems, public policies and economic practices, and partnerships with consumers.

Identification of Wax Esters in Latent Print Residues by Gas Chromatography-Mass Spectromertry and Their Potential Use as Aging Parameters

Recent studies show that the composition of fingerprint residue varies significantly from the same donor as well as between donors. This variability is a major drawback in latent print dating issues. This study aimed, therefore, at the definition of a parameter that is less variable from print to print, using a ratio of peak area of a target compound degrading over time divided by the summed area of peaks of more stable compounds also found in latent print residues.Gas chromatography-mass spectrometry (GC/MS) analysis of the initial lipid composition of latent prints identifies four main classes of compounds that can be used in the definition of an aging parameter: fatty acids, sterols, sterol precursors, and wax esters (WEs). Although the entities composing the first three groups are quite well known, those composing WEs are poorly reported. Therefore, the first step of the present work was to identify WE compounds present in latent print residues deposited by different donors. Of 29 WEs recorded in the chromatograms, seven were observed in the majority of samples.The identified WE compounds were subsequently used in the definition of ratios in combination with squalene and cholesterol to reduce the variability of the initial composition between latent print residues from different persons and more particularly from the same person. Finally, the influence of a latent print enhancement process on the initial composition was studied by analyzing traces after treatment with magnetic powder, 1,2-indanedione, and cyanoacrylate.

Report on the Iowa Department of Agriculture and Land Stewardship for the year ended June 30, 2014

Report on the Iowa Department of Agriculture and Land Stewardship for the year ended June 30, 2014