Comment letters to the National Commission on Commission on Fraudulent Financial Reporting, 1987 (Treadway Commission) Vol. 2

https://egrove.olemiss.edu/aicpa_sop/1662/thumbnail.jp

Fertilizing Methods and Nutrient Balance at the End of Traditional Organic Agriculture in the Mediterranean Bioregion: Catalonia (Spain) in the 1860s

By reconstructing the nutrient balance of a Catalan v illage circa 1861-65 we examine the sustainability of organic agricultural sy stems in the northwest Mediterranean bioregion prior to the green rev olution and the question of whether the nutrients extracted f rom the soil were replenished. With a population density of 59 inhabitants per square km, similar to other northern European rural areas at that time, and a lower liv estock density per cropland unit, this v illage experienced a manure shortage. The gap was f illed by other labour-intensiv e way s of transf erring nutrients f rom uncultiv ated areas into the cropland. Key elements in this agricultural sy stem were v iney ards because they hav e f ew nutrient requirements, and woodland and scrublands as sources of relev ant amounts of nutrients collected in sev eral ways

Knowing and governing cities through urban indicators, city benchmarking and real-time dashboards

Since the mid-1990s a plethora of indicator projects have been developed and adopted by cities seeking to measure and monitor various aspects of urban systems. These have been accompanied by city benchmarking endeavours that seek to compare intra- and inter-urban performance. More recently, the data underpinning such projects have started to become more open to citizens, more real-time in nature generated through sensors and locative/social media, and displayed via interactive visualisations and dashboards that can be accessed via the internet. In this paper, we examine such initiatives arguing that they advance a narrowly conceived but powerful realist epistemology – the city as visualised facts – that is reshaping how managers and citizens come to know and govern cities. We set out how and to what ends indicator, benchmarking and dashboard initiatives are being employed by cities. We argue that whilst these initiatives often seek to make urban processes and performance more transparent and to improve decision making, they are also underpinned by a naive instrumental rationality, are open to manipulation by vested interests, and suffer from often unacknowledged methodological and technical issues. Drawing on our own experience of working on indicator and dashboard projects, we argue for a conceptual re-imaging of such projects as data assemblages – complex, politically-infused, socio-technical systems that, rather than reflecting cities, actively frame and produce them

Iterative least squares estimates of communality: Initial estimate need not affect stabilized value

communality estimation, common factor analysis, iterative estimation,