Audit report on the Iowa State Center Business Office of Iowa State University of Science and Technology for the year ended June 30, 2008

Audit report on the Iowa State Center Business Office of Iowa State University of Science and Technology for the year ended June 30, 2008

Chrysomya albiceps (Wiedemann) and Hemilucilia segmentaria (Fabricius) (Diptera, Calliphoridae) used to estimate the postmortem interval in a forensic case in Minas Gerais, Brazil

ABSTRACT. Chrysomya albiceps (Wiedemann) and Hemilucilia segmentaria (Fabricius) (Diptera, Calliphoridae) used to estimate the postmortem interval in a forensic case in Minas Gerais, Brazil. The corpse of a man was found in a Brazilian highland savanna (cerrado) in the state of Minas Gerais. Fly larvae were collected at the crime scene and arrived at the laboratory three days afterwards. From the eight pre-pupae, seven adults of Chrysomya albiceps (Wiedemann, 1819) emerged and, from the two larvae, two adults of Hemilucilia segmentaria (Fabricius, 1805) were obtained. As necrophagous insects use corpses as a feeding resource, their development rate can be used as a tool to estimate the postmortem interval. The post-embryonary development stage of the immature collected on the body was estimated as the difference between the total development time and the time required for them to become adults in the lab. The estimated age of the maggots from both species and the minimum postmortem interval were four days. This is the first time that H. segmentaria is used to estimate the postmortem interval in a forensic case.

Audit report on the Central Iowa Juvenile Detention Center in Eldora, Iowa for the year ended June 30, 2008

Audit report on the Central Iowa Juvenile Detention Center in Eldora, Iowa for the year ended June 30, 2008

Audit report on the City of Wilton, Iowa for the year ended June 30, 2008

Audit report on the City of Wilton, Iowa for the year ended June 30, 2008

Audit report on the City of Dunkerton, Iowa for the year ended June 30, 2007

Audit report on the City of Dunkerton, Iowa for the year ended June 30, 2007

Audit report on the Iowa Sheep and Wool Promotion Board for the years ended June 30, 2008 and 2007

Audit report on the Iowa Sheep and Wool Promotion Board for the years ended June 30, 2008 and 2007

Audit report on the Evansdale Municipal Water Works, Evansdale, Iowa for the year ended June 30, 2008

Audit report on the Evansdale Municipal Water Works, Evansdale, Iowa for the year ended June 30, 2008

Audit report on Community Colleges for International Development, Inc., in Cedar Rapids, Iowa for the year ended June 30, 2008

Audit report on Community Colleges for International Development, Inc., in Cedar Rapids, Iowa for the year ended June 30, 2008

Audit report on the City of Perry, Iowa for the year ended June 30, 2008

Audit report on the City of Perry, Iowa for the year ended June 30, 2008

Audit report on the City of Nevada, Iowa for the year ended June 30, 2008

Audit report on the City of Nevada, Iowa for the year ended June 30, 2008

Audit report on the City of Walcott, Iowa for the year ended June 30, 2008

Audit report on the City of Walcott, Iowa for the year ended June 30, 2008

Necrophagous species of Diptera and Coleoptera in northeastern Brazil: state of the art and challenges for the Forensic Entomologist

Inventories on necrophagous insects carried out in Brazil encompass mostly species from the southeastern and central-western regions of the country. This review aims to produce the first checklist of necrophagous Diptera and Coleoptera species of forensic relevance in northeastern Brazil, an area that concentrates high rates of homicides. We performed a literature survey on scientific articles, theses and dissertations regarding necrophagous insect species in the region, and contacted scientists who develop research on forensic entomology. Fifty-two species of Diptera belonging to eight families with previous record of necrophagy were reported in the region: Sarcophagidae, Calliphoridae, Muscidae, Fanniidae, Piophilidae, Phoridae, Anthomyiidae and Stratiomyidae. Coleopteran species from six families of forensic relevance were registered, although taxonomical identification remained superficial. Bait traps were the most frequent methodology used, followed by collection on animal carcasses. Seven Dipteran species from two families were registered on human cadavers. All species had been previously reported in other Brazilian states and/or other countries, although none has been effectively used in legal procedures in the region. The status of research on forensic entomology in northeastern Brazil is incipient, and the checklist produced here contributes to the knowledge on the local diversity of necrophagous insects.

Audit quality: Attributes, private safeguards and the role of regulation

This article examines the private mechanisms used to safeguard quality in auditing, with a view to defining rules capable of facilitating the performance of market forces. An outline is given of a general theory of private quality assurance in auditing, based on the use of quasi-rents to self-enforce quality dimensions. Particular attention is paid to the role of fee income diversification as the key ingredient of private incentives for audit quality. The role of public regulation is then situated in the context defined by the presence of these safeguard mechanisms. This helps in defining the content of rules and the function of regulatory bodies in facilitating and strengthening the protective operation of the market. By making sense of the interaction between regulation, quality attributes and private safeguards, the analysis helps to evaluate the relative merits of different regulatory options.

Audit report on Carroll County, Iowa for the year ended June 30, 2008

Audit report on Carroll County, Iowa for the year ended June 30, 2008

Audit report on Story County, Iowa for the year ended June 30, 2008

Audit report on Story County, Iowa for the year ended June 30, 2008