Audit report on the Diamondhead Lake Rural Improvement Zone for the year ended June 30, 2016

Audit report on the Diamondhead Lake Rural Improvement Zone for the year ended June 30, 2016

Audit report on the Office of Treasurer of State, Iowa Educational Savings Plan Trust (Trust) for the year ended June 30, 2016

Audit report on the Office of Treasurer of State, Iowa Educational Savings Plan Trust (Trust) for the year ended June 30, 2016

Audit report on the Sundown Lake Rural Improvement Zone for the year ended June 30, 2016

Audit report on the Sundown Lake Rural Improvement Zone for the year ended June 30, 2016

Audit report on City of Little Sioux, Iowa for the year ended June 30, 2013

Audit report on City of Little Sioux, Iowa for the year ended June 30, 2013

Audit report on City of Little Sioux, Iowa for the year ended June 30, 2014

Audit report on City of Little Sioux, Iowa for the year ended June 30, 2014

Audit report on the Hiawatha Water Department, Hiawatha, Iowa for the year ended June 30, 2016

Audit report on the Hiawatha Water Department, Hiawatha, Iowa for the year ended June 30, 2016

Audit report on the City of Hiawatha, Iowa for the year ended June 30, 2016

Audit report on the City of Hiawatha, Iowa for the year ended June 30, 2016

Inclusion of cottonseed meal into loose mineral mix supplements increases the voluntary intake of the supplement by grazing heifers

Loose mineral mix (LMM) supplements based on ingredients such as salt, urea and minerals offered ad libitum are widely used to provide additional nutrients to grazing cattle, but it is often difficult to achieve target intakes. An experiment with heifers grazing mature tropical pasture examined the effects of substituting 80, 160 or 320 g/kg of the salt in a LMM supplement with cottonseed meal on the voluntary intake of the LMM supplements by paddock groups of heifers over 10 weeks. Average voluntary intake of a LMM containing (g/kg) 640 salt, 300 urea and 60 ammonium sulfate (40.2 g DM and 6.14 g total nitrogen/day) was increased linearly (P < 0.001) to 50.8 g DM and 8.88 g total nitrogen/day when up to 320 g/kg cottonseed meal was substituted for salt in the LMM. This increase in intake of nitrogen in LMM was due to the increase in voluntary intake of the supplement rather than the increased nitrogen concentration of supplement. The distribution of daily intake of supplement within paddock groups of heifers was estimated during Weeks 5 and 10 using supplements labelled with lithium sulfate. Neither the coefficient of variation within paddock groups of heifers in supplement intake (mean 96%), nor the proportion of non-consumers of supplement (mean 17%), was changed (P > 0.05) by substitution of salt with cottonseed meal. In conclusion, the inclusion of a palatable protein meal into LMM increased the voluntary intake of this type of supplement.

WFF-WFFP-ICSF-CIC: national workshop on capacity-building for the implementation of the voluntary guidelines for securing sustainable small-scale fisheries (SSF guidelines) - report, 21 and 22 March 2016 Multi-Purpose Hall, India International Centre, New Delhi, India

The report of the proceedings of the New Delhi workshop on the SSF Guidelines (Voluntary Guidelines for Securing Sustainable Small-scale Fisheries in the Context of Food Security and Poverty Eradication). The workshop brought together 95 participants from 13 states representing civil society organizations. governments, FAO, and fishworker organizations from both the marine and inland fisheries sectors. This report will be found useful for fishworker organizations, researchers, policy makers, members of civil society and anyone interested in small-scale fisheries, tenure rights, social development, livelihoods, post harvest and trade and disasters and climate change.

Social relations and dynamics shaping the implementation of the voluntary guidelines on small-scale fisheries (SSF guidelines) in South Africa

Integral to achieving the SSF Guidelines goal of targeting the most vulnerable and marginalized persons and eliminating discrimination is the need to have adequate understanding of the power relations and intersectionalities that shape access to and control over marine and other resources according to gender, age, race, ethnicity, labour and migratory status, disability, geographic location and other characteristics relevant in each national contexts. This monograph identifies and explores the key social relations and dynamics in the SSF fisheries sector in South Africa impacting the implementation of the SSF Guidelines. The monograph will be useful for researchers, scientists, fishworker organizations, environmentalists and anyone interested in the protection of marine biodiversity and the promotion of sustainable fisheries management.

Managing university records and documents in the world of governance, audit and risk: Case studies from South Africa and Malawi

There are enormous benefits for any organisation from practising sound records management. In the context of a public university, the importance of good records management includes: facilitating the achievement the university’s mandate; enhancing efficiency of the university; maintaining a reliable institutional memory; promoting trust; responding to an audit culture; enhancing university competitiveness; supporting the university’s fiduciary duty; demonstrating transparency and accountability; and fighting corruption. Records scholars and commentators posit that effective recordkeeping is an essential underpinning of good governance. Although there is a portrayal of positive correlation, recordkeeping struggles to get the same attention as that given to the governance. Evidence abounds of cases of neglect of recordkeeping in universities and other institutions in Sub-Saharan Africa. The apparent absence of sound recordkeeping provided a rationale for revisiting some universities in South Africa and Malawi in order to critically explore the place of recordkeeping in an organisation’s strategy in order to develop an alternative framework for managing records and documents in an era where good governance is a global agenda. The research is a collective case study in which multiple cases are used to critically explore the relationship between recordkeeping and governance. As qualitative research that belongs in the interpretive tradition of enquiry, it is not meant to suggest prescriptive solutions to general recordkeeping problems but rather to provide an understanding of the challenges and opportunities that arise in managing records and documents in the world of governance, audit and risk. That is: what goes on in the workplace; what are the problems; and what alternative approaches might address any existing problem situations. Research findings show that some institutions are making good use of their governance structures and other drivers for recordkeeping to put in place sound recordkeeping systems. Key governance structures and other drivers for recordkeeping identified include: laws and regulations; governing bodies; audit; risk; technology; reforms; and workplace culture. Other institutions are not managing their records and documents well despite efforts to improve their governance systems. They lack recordkeeping capacity. Areas that determine recordkeeping capacity include: availability of records management policy; capacity for digital records; availability of a records management unit; senior management support; level of education and training of records management staff; and systems and procedures for storage, retrieval and dispositions of records. Although this research reveals that the overall recordkeeping in the selected countries has slightly improved compared with the situation other researchers found a decade ago, it remains unsatisfactory and disjointed from governance. The study therefore proposes governance recordkeeping as an approach to managing records and documents in the world of governance, audit and risk. The governance recordkeeping viewpoint considers recordkeeping as a governance function that should be treated in the same manner as other governance functions such as audit and risk management. Additionally, recordkeeping and governance should be considered as symbiotic elements of a strategy. A strategy that neglects recordkeeping may not fulfil the organisation’s objectives effectively.

Are joint audits associated with higher audit fees?

In its October 2010 Green Paper on audit policy, the European Commission suggested that joint audits might be a way of improving the audit market in Europe. However, some parties consider that a joint audit system is not an efficient solution because the perceived improvements in audit quality, if any, are not commensurate with the significant increase in audit fees. We compare audit fees paid during the years 2007-2011 by listed companies in France, where joint audits are mandatory, with those paid by British and Italian companies. Theory suggests that audit fees in countries with high investor protection, such as the UK, are likely to be greater than those in countries with lower investor protection, such as France and Italy, ceteris paribus. However, we find significantly higher audit fees in France after controlling for well-documented auditor, client, and engagement attributes, which vary across countries. Furthermore, since we do not find statistically significant differences in the magnitude of abnormal accruals, the higher audit fees observed in France do not appear to be associated with higher audit quality.

EXPLORING THE EFFECTS OF THE RELATIONSHIP BETWEEN SCHOOL CHARACTERISTICS, TEACHER CHARACTERISTICS, ADMINISTRATIVE SUPPORT, AND SCHOOL CLIMATE ON VOLUNTARY INTRA-DISTRICT TEACHER MIGRATION

This quantitative research study utilized a binary logistic regression in a block design to investigate exogenous and endogenous factors influencing a teacher’s decision to make an intra-district move. The research focused on the following exogenous factors: classroom characteristics (size of class, percent minority, percent of students with an individualized education plan, and percent of students that are English language learners) and teacher characteristics (experience and gender). The following endogenous factors were examined: direct administrative influence (administrative support, rules enforced, school vision, teacher recognition, and job security) and indirect administrative influence (school climate, student misbehavior, parental support, materials, staff collaboration). The research was conducted by using information available from the National Center for Educational Statistics, the SASS from 2011-2012 and TFS from 2012-2013. The 2012-2013 Teacher Follow-up Survey identified 60 teachers who made a voluntary intra-district move. Results illustrate there is a statistically significant relationship between percentage of English Language Learners and overall job satisfaction and teachers choosing to make an intra-district move.

Industry Linkages and Audit Firms' Industry Portfolio Choice: Evidence from Product Language

Audit firms are organized along industry lines and industry specialization is a prominent feature of the audit market. Yet, we know little about how audit firms make their industry portfolio decisions, i.e., how audit firms decide which set of industries to specialize in. In this study, I examine how the linkages between industries in the product space affect audit firms’ industry portfolio choice. Using text-based product space measures to capture these industry linkages, I find that both Big 4 and small audit firms tend to specialize in industry-pairs that 1) are close to each other in the product space (i.e., have more similar product language) and 2) have a greater number of “between-industries” in the product space (i.e., have a greater number of industries with product language that is similar to both industries in the pair). Consistent with the basic tradeoff between specialization and coordination, these results suggest that specializing in industries that have more similar product language and more linkages to other industries in the product space allow audit firms greater flexibility to transfer industry-specific expertise across industries as well as greater mobility in the product space, hence enhancing its competitive advantage. Additional analysis using the collapse of Arthur Andersen as an exogenous supply shock in the audit market finds consistent results. Taken together, the findings suggest that industry linkages in the product space play an important role in shaping the audit market structure.