Alien Registration- Orchard, William L. (Mars Hill, Aroostook County)

https://digitalmaine.com/alien_docs/34051/thumbnail.jp

Impact of citrus nematode (Tylenchulus semipenetrans) densities in soil on yield of grapevines (Vitis vinifera 'Shiraz') in south-eastern New South Wales

'Shiraz' is a popular red wine grape variety grown in NSW, Australia, and is susceptible to citrus nematode (Tylenchulus semipenetrans). The extent of damage, particularly yield loss, or the damage threshold level of T. semipenetrans in 'Shiraz' is not known. In this study we investigated the population dynamics and the effects of a range of population densities of T. semipenetrans on yield of 'Shiraz' in a naturally infested vineyard across three growing seasons. Results showed that the population density of T. semipenetrans J2 in soil did not increase or decrease consistently during the trial period. However, the population densities varied significantly (P < 0.05) between the temporal seasons in a year and were in order of summer > spring > autumn > winter. Yield from vines with T. semipenetrans J2 population densities greater than 9,000·kg-1 dry soil (average population over 11,000·kg-1 dry soil) was 15 % lower compared to vines with 500-3,000 (average 932) T. semipenetrans J2·kg-1 dry soil in 2004 but not in 2001 and 2003. Regression analysis showed a linear trend (r = -0.36) on yield decrease with the increase of T. semipenetrans densities in soil in 2004, when the 'Shiraz' vines were eight years old. Pruning weight was reduced by 18.7 to 22.9 % when nematode population densities were greater than 12,000·kg-1 dry soil (average population over 19,000·kg-1 dry soil).

An Internal Control Evaluation Tool For The Construction Industry

This paper presents a Control Objectives Reconciliation, a tool that independent auditors of clients in the construction industry should find useful in performing a preliminary evaluation of the client’s internal control system.  Auditors are advised to compare their client’s control objectives with those presented in Exhibits 1 through 7.  Where the client’s system appears to omit significant control objectives, the auditor should consider the risks brought on or magnified by the omission during the preliminary evaluation of the client’s internal control system.  The Control Objectives Reconciliation is also potentially useful to Construction Company CFOs or Controllers who may be concerned about the adequacy of their company’s internal control system.  The Reconciliation also highlights for Construction Company CFOs or Controllers those internal controls deemed to be important to their external, independent auditors

Revenue Process Internal Control For Manufacturers: An Evaluation Tool For Independent Auditors And Managers

Effective management of the revenue process is critical to the success and long-run viability of any business.  The revenue process also entails an elevated risk area for financial reporting fraud (AICPA 2002; Beasley et al., 2010).  Accordingly, this important process demands heightened attention from independent auditors and company managers, and internal control activities must be considered as part of the ongoing evaluations of this important area.  This paper presents a tool for evaluating internal control objectives and activities pertinent to the revenue process for companies operating in the manufacturing sector.  This evaluation tool may be used by independent auditors as a general benchmark in performing a preliminary evaluation of a manufacturing client’s internal control over the revenue process.  Independent auditors who will find the tool most useful will primarily be those wishing to comply with U.S. Generally Accepted Auditing Standards (GAAS), including those performing integrated audit engagements in accordance with Public Company Accounting Oversight Board (PCAOB) Auditing Standard No. 5 and the new requirements set forth in the Committee of Sponsoring Organizations of the Treadway Commission’s (COSO) Internal Control – Integrated Framework.  In instances where important internal control activities have been omitted from the client’s system, the auditor should consider whether the omission increases the risk of material misstatement.  This tool may also be used by managers to evaluate the adequacy of their company’s internal control activities within the revenue process

Corporate Inversions And Fair Play

A Corporate inversion is a process that a company undergoes to change the domicile of the parent corporation in a multinational corporate conglomerate to a country other than the United States. J. S. Barry (2002) quotes U.S. Senator Max Baucus, Chairman of the Senate Finance Committee, as saying: "Prominent U.S. companies are literally re-incorporating in off-shore tax havens in order to avoid U.S. taxes. They are, in effect, renouncing their U.S. citizenship to cut their tax bill. This is very troubling, especially now, as we all try to pull together as a nation." Senator Charles Grassley (R-Iowa), the ranking Republican member of the Finance Committee, has called inversions "immoral." Stanley Works, a corporation based in Connecticut, planned to re-incorporate in Bermuda. A Democratic Representative from that state, James Maloney, said, "Connecticut hasn't seen such a shameful day since Benedict Arnold sailed away." Stanley Works buckled under political pressure and did not go forward with the planned inversion. This paper addresses the current practice of corporate inversions, and reviews the current legal and political actions taken to address them

Acidosis slows electrical conduction through the atrio-ventricular node

Acidosis affects the mechanical and electrical activity of mammalian hearts but comparatively little is known about its effects on the function of the atrio-ventricular node (AVN). In this study, the electrical activity of the epicardial surface of the left ventricle of isolated Langendorff-perfused rabbit hearts was examined using optical methods. Perfusion with hypercapnic Tyrode's solution (20% CO2, pH 6.7) increased the time of earliest activation (Tact) from 100.5 ± 7.9 to 166.1 ± 7.2 ms (n = 8) at a pacing cycle length (PCL) of 300 ms (37°C). Tact increased at shorter PCL, and the hypercapnic solution prolonged Tact further: at 150 ms PCL, Tact was prolonged from 131.0 ± 5.2 to 174.9 ± 16.3 ms. 2:1 AVN block was common at shorter cycle lengths. Atrial and ventricular conduction times were not significantly affected by the hypercapnic solution suggesting that the increased delay originated in the AVN. Isolated right atrial preparations were superfused with Tyrode's solutions at pH 7.4 (control), 6.8 and 6.3. Low pH prolonged the atrial-Hisian (AH) interval, the AVN effective and functional refractory periods and Wenckebach cycle length significantly. Complete AVN block occurred in 6 out of 9 preparations. Optical imaging of conduction at the AV junction revealed increased conduction delay in the region of the AVN, with less marked effects in atrial and ventricular tissue. Thus acidosis can dramatically prolong the AVN delay, and in combination with short cycle lengths, this can cause partial or complete AVN block and is therefore implicated in the development of brady-arrhythmias in conditions of local or systemic acidosis

Wayne Manufacturing: A Teaching Case On The Detection Of Misappropriation Of Assets

This paper is a teaching case intended for use in an undergraduate auditing or fraud examination course.  Students are introduced to Wayne Manufacturing, a medium-sized firm in the Midwestern U.S.A. that manufactures parts for companies such as General Motors (GM) and Ford.  Wayne Manufacturing has some conditions present that put it at risk for misappropriation of assets.  Since it is not infrequent that such misappropriations are concealed in the accounting records, these conditions also increase the risk of fraudulent financial reporting.  Section One presents the facts of the case.  Section Two presents decision-guiding questions for students to consider.  Section Three provides teaching notes.  Section Four provides a summary of the paper

Wayne Manufacturing: A Teaching Case On The Detection Of Misappropriation Of Assets

This paper is a teaching case intended for use in an undergraduate auditing or fraud examination course.  Students are introduced to Wayne Manufacturing, a medium-sized firm in the Midwestern U.S.A. that manufactures parts for companies such as General Motors (GM) and Ford.  Wayne Manufacturing has some conditions present that put it at risk for misappropriation of assets.  Since it is not infrequent that such misappropriations are concealed in the accounting records, these conditions also increase the risk of fraudulent financial reporting. Section One presents the facts of the case.  Section Two presents decision-guiding questions for students to consider.  Section Three provides teaching notes.  Section Four provides a summary of the paper

The Consideration of Fraud in a Financial Statement Audit: Some Study Questions

In October 2002, the Auditing Standards Board (ASB) issued Statement on Auditing Standards (SAS) No. 99, Consideration of Fraud in a Financial Statement Audit in response to recommendations from the Fraud Task Force. SAS No. 99 is intended to improve auditor performance during audits and to increase the likelihood that the auditors will detect fraudulent financial reporting if any is present. Since fraud awareness is such a major part of any audit, accounting students should be well versed on the content of SAS No. 99. However, not all accounting students read SASs in detail. Then how do accounting educators get this important content to these students