Some observations on the extent of bank audits in America: 1800-1863

The study described here investigates the extent to which something resembling auditing may have existed or may even have been required by state law. (Most banks which existed had some sort of state or territorial charter before 1863, prior to the creation of a federal central banking system.

On mercantile accounting in pre-industrial Iran

Iranian village accounting, which we studied by translating and analyzing the records of a trading house in the early twentieth century, was relatively unaffected by Western contact. The records were kept on a slightly modified cash basis, single-entry, with little distinction between business and personal transactions; this mirrors accounting practices in many developing societies. What was indeed unique was a distinctive set of numerical symbols, comprehensible to but a few initiates in each community, and whose primary goal was secrecy and privacy of the records. The system was used well before 1900 and is still in use in some rural areas today

Examination of the status of probability sampling in the courts

https://egrove.olemiss.edu/dl_proceedings/1191/thumbnail.jp

Reporting Of Summary Indicators: An Investigation Of Research And Practice

https://works.swarthmore.edu/alum-books/4301/thumbnail.jp

Financial Reporting And Changing Prices: A Review Of Empirical Research

https://works.swarthmore.edu/alum-books/4281/thumbnail.jp

Dr. Chuckle And Missed Her Ride: Puns And Malapropisms

https://works.swarthmore.edu/alum-books/5678/thumbnail.jp

Confronting and resolving competing values behind conservation objectives

Diverse motivations for preserving nature both inspire and hinder its conservation. Optimal conservation strategies may differ radically depending on the objective. For example, creating nature reserves may prevent extinctions through protecting severely threatened species, whereas incentivizing farmland hedgerows may benefit people through bolstering pest-eating or pollinating species. Win-win interventions that satisfy multiple objectives are alluring, but can also be elusive. To achieve better outcomes, we developed and implemented a practical typology of nature conservation framed around seven common conservation objectives. Using an intensively studied bird assemblage in southern Costa Rica as a case study, we applied the typology in the context of biodiversity’s most pervasive threat: habitat conversion. We found that rural habitats in a varied tropical landscape, comprising small farms, villages, forest fragments, and forest reserves, provided biodiversity-driven processes that benefit people, such as pollination, seed dispersal, and pest consumption. However, species valued for their rarity, endemism, and evolutionary distinctness declined in farmland. Conserving tropical forest on farmland increased species that international tourists value, but not species discussed in Costa Rican newspapers. Despite these observed trade-offs, our analyses also revealed promising synergies. For example, we found that maintaining forest cover surrounding farms in our study region would likely enhance most conservation objectives at minimal expense to others. Overall, our typology provides a framework for resolving the competing objectives of modern conservation

Appendix C. Detailed model selection and tables of regression coefficients for linear relationships between reptile and amphibian Similarity to Las Cruces Forest index and percentage of countryside forest elements at different spatial scales.

Detailed model selection and tables of regression coefficients for linear relationships between reptile and amphibian Similarity to Las Cruces Forest index and percentage of countryside forest elements at different spatial scales