Comment letters to the National Commission on Commission on Fraudulent Financial Reporting, 1987 (Treadway Commission) Vol. 1

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Response of perennial ryegrass (Lolium perenne) to renovation in Australian dairy pastures

This study reports on the effect of oversowing perennial ryegrass (Lolium perenne L.) into a degraded perennial ryegrass and white clover (Trifolium repens L.) pasture to extend its productive life using various intensities of seedbed preparation. Sites in New South Wales (NSW), Western Australia (WA), South Australia (SA) and Tasmania (Tas.) were chosen by a local group of farmers as being degraded and in need of renovation. Control (nil renovation) and medium (mulch and graze, spray with glyphosphate and sow) renovation treatments were common to all sites whereas minimum (mulch and graze, and sow) and full seedbed (graze and spray with glyphosphate and then full seedbed preparation) renovation were imposed only at some sites. Plots varied in area from 0.14 to 0.50 ha, and were renovated then sown in March or April 2000 and subsequently grazed by dairy cows. Pasture utilisation was estimated from pre- and post-grazing pasture mass assessed by a rising plate pasture meter. Utilised herbage mass of the renovated treatments was significantly higher than control plots in period 1 (planting to August) and 2 (first spring) at the NSW site only. There was no difference among treatments in period 3 (first summer) at any site, and only at the WA and NSW sites in period 4 (March to July 2001) was there a response to renovation. As a result, renovation at the NSW site only significantly increased ryegrass utilisation over the whole experimental period. Ryegrass plant density was higher at the NSW, WA (excluding minimum renovation) and Tas. (excluding full renovation) sites 6 months after renovation but this was only sustained for 12 months for the minimum and medium treatments at the NSW and Tas. sites, respectively, presumably due to reduced competition from naturalised C4 summer grasses [kikuyu (Pennisetum clandestinum) and paspalum (Paspalum dilatatum)] in NSW At the NSW, WA and SA sites, the original ryegrass plant density was low (<35 plants/m2) compared with the Tas. site where density was around 185/m2. The response to renovating a degraded perennial ryegrass pasture varied between sites in Australia. Positive responses were generally small and were most consistent where renovation removed competing C4 summer grasses

Colic in a working horse population in Egypt: Prevalence and risk factors

Reasons for performing study Colic is an important health problem in managed horse populations. Currently, there is limited information about colic prevalence and risk factors for colic in working horse populations. Objectives To determine the prevalence of, and risk factors for, colic in a working horse population in Egypt and to describe management practices in this working horse population. Study design Cross‐sectional survey. Methods Owners of 350 working horses were interviewed. Data about their horses, management and colic episodes in the preceding 12 months were collected. Dental examination was conducted on 342 horses and blood samples (n = 100) were collected for immunodiagnosis of tapeworm (Anoplocephala perfoliata) infection. Multivariable logistic regression analysis was used to identify risk factors for a history of colic in the preceding 12 months. Results The 12‐month prevalence of colic was 54.6%. Severe and moderate tapeworm infection intensity was identified in 3% and 26% of horses tested, respectively. Horses that had severe dental disease (odds ratio [OR ] 6.8, 95% confidence interval [CI ] 1.9–24.3, P<0.001), that displayed stereotypic behaviour (OR 2.0, 95% CI 1.15–3.5, P = 0.013), were fed ground corn during the ‘dry season’ (OR 1.65, 95% CI 1.03–2.6, P = 0.035) or that had received an anthelmintic in the previous 6 months (OR 2.1, 95% CI 1.3–3.3, P = 0.003) were more likely to have a history of colic in the preceding 12 months. Horses fed on rice bran during the ‘green season’ (OR 0.47, 95% CI 0.26–0.9, P = 0.015) and that displayed geophagia/coprophagia (OR 0.19, 95% CI 0.05–0.73, P = 0.001) were less likely to have a history of colic. Conclusions Colic is common in this working horse population and this study has identified factors associated with altered likelihood of colic. The study provides important information that may be used to inform future prospective studies investigating colic in working horse populations and to assist development of preventive healthcare strategies

Learning opportunities: Understanding farmers’ soil testing practice through workshop activities to improve extension support for soil health management

This paper examines the potential for extension providers to identify learning opportunities by intentionally surveying farmers attending soil testing workshops designed to improve soil health and its management. In south-eastern Australia, regional government agencies have been running soil health workshops since 2014, yet they have rarely surveyed the participants to understand their previous experience or learning needs, and how that may inform their design. The workshop consisted of two sessions, separated by 6 weeks. Farmers at the first Session were told how to undertake soil measurements. At the second Session, they then discussed their soil test results. The workshop participants (n = 87) at four different localities in the Northern Tablelands of New South Wales were surveyed (68% response rate) at each session. Firstly, to examine their prior knowledge and experience of soil testing, and secondly on how they applied what they had learnt, examine if the soil test results matched their expectations, and their influence in land management decisions. The survey revealed to regional government agencies that the majority of survey respondents (62%) would soil test again. Despite more than half of the respondents infrequently or never having their soil tested, prior to the workshop, 50% indicated that the test results were unexpected. The motivation for those farmers who would soil test again was the specific desire to identify their soil's potential for improved production. The survey provided a way of profiling the workshop audience and obtaining important feedback on how to improve the impact of the workshops for participants

Associations between blood gastrin, ghrelin, leptin, pepsinogen and Ostertagia ostertagi antibody concentrations and voluntary feed intake in calves exposed to a trickle infection with O-ostertagi

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