Recent Migration Patterns in Rural and Small Town Canada

Community/Rural/Urban Development, Labor and Human Capital,

Assessing The Internal Control Structure For Income Tax Account Balances And Their Related Disclosures

We provide practical considerations to guide auditors in performing a preliminary assessment of the design of the auditee’s control structure related to income tax account balances and their related disclosures which should contribute to more reliable financial reporting. While our process is specifically designed for use in performing an integrated audit under PCAOB Auditing Standard No. 5 (PCAOB, 2007), the internal control objectives and related control activities we present are also useful in performing other types of audits or limited engagements

The Auditor’s Road Map For Client Acceptance

Our case study focuses on developing the student’s understanding of the auditor’s evaluation of prospective audit clients. A comprehensive evaluation is uniquely important since the client acceptance decision can be the chief contributor to auditor business risk (engagement risk). Even so, guidance in the area of client acceptance is general in nature and not as extensive or prescriptive as other significant auditing promulgation. This student case study provides practical evaluation criteria for client acceptance that can also be used by accounting professionals to benchmark their client acceptance evaluation process. This student case study can be used in the accounting classroom as a descriptive benchmark of the evaluation of a prospective client

Grazing Alfalfa: Real Cost of Fear of Bloat

In the Southeast, including legumes like alfalfa and clover in pastures provides many advantages. It reduces the impact of fescue toxicosis, provides free nitrogen, and improves pasture quality leading to increased animal performance. Individual animal performance is greater on grass/legume pastures compared to performance on similar monoculture grass stands. Daily gains for steers grazing clover-fescue swards is improved compared to straight tall fescue pastures (Figure 1). Improved performance is partially due to greater forage intakes. This practice is sound management even though legume bloat is a risk to livestock. If one considers the number of cattle grazing pastures containing legumes worldwide, the “fear of bloat” results in far greater economic losses from low beef cattle gain than the potential losses from bloat itself. In other words, if you don’t incorporate legumes into your pastures, you are leaving money on the table

EFFECTS OF RESERVOIR AQUATIC PLANT MANAGEMENT ON RECREATIONAL EXPENDITURES AND REGIONAL ECONOMIC ACTIVITY

Exotic aquatic plant management is a major concern for public reservoir management in many regions of the United States. A study was conducted to measure the effects of alternative aquatic plant management strategies on recreational expenditures and regional economic activity. The study areas was Lake Guntersville, Alabama, and the local economy surrounding the lake. Lake Guntersville is one of the largest reservoirs in the Tennessee Valley Authority system. Results suggested the relatively moderate levels of aquatic plant control are associated with the highest levels of recreation-related economic effects on the economy surrounding Lake Guntersville.Aquatic plants, Input-output analysis, Public reservoir management, Recreational expenditures, Regional economic activity, Resource /Energy Economics and Policy,

Nitrate Poisoning

Nitrates are present in all plants, but normally their concentrations are not excessive. Under normal growing conditions, nitrate from the soil is absorbed by the roots of forage plants, and is supplied to the upper portions of the plant (primarily leaves) where it is converted into plant protein. However, adverse environmental conditions (such as drought), sudden weather changes (cool, cloudy weather), leaf damage (due to hail, frost, or herbicides), or heavy fertilization with nitrogen, can cause plants to develop and retain potentially dangerous levels of nitrate. The lower stalks and stems at the base of the plant are the site of accumulation. Grains, seeds and leaves do not accumulate significant amounts. Nitrate levels will remain high until there is new leaf growth. Plants with high stem-to-leaf ratios are more likely to cause nitrate intoxication. Levels of nitrate will remain high until there is new leaf growth, increasing photosynthesis that provides the necessary energy to utilize the excess nitrate. Hay will remain a hazard because toxicity is unchanged by drying, but the nitrate concentrations in ensiled forage crops may be reduced by up to 60 percent with proper fermentation and microbial degradation

Wolverine, Gulo gulo, Home Range Size and Denning Habitat in Lowland Boreal Forest in Ontario

We conducted the first radio-telemetry study of Wolverines in northwestern Ontario during the winter of 2003-2004 to determine whether home ranges and movements of Wolverines in lowland boreal forest were typical of this species in other ecosystems and to describe reproductive den sites in this habitat type. Seven Wolverines (3 M, 4 F) were radio-tagged and monitored for 31 to 269 (Mean ± SE = 153 ± 35) days using a combination of remotely monitored Argos satellite and conventional aerial telemetry. Male and female 95% minimum convex polygon (MCP) home ranges (±SE) during December to October were 2,563 (796) km2 and 428 (118) km2, respectively, for combined VHF and Argos locations. A lactating female had a 95% MCP home range of 262 km2. The den site for this female included large boulders and downed trees, similar to dens described for this species in montane ecosystems. Boulder complexes and downed trees may be critical features of wolverine dens in lowland boreal forests. Mean road densities (± SE) within 95% MCP and 50% MCP home ranges were 0.43 (0.13) and 0.33 (0.23) km/km2, respectively, and our results suggest that road densities may affect selection of home ranges by Wolverines. The Wolverine population was a resident, reproductive population. Erratum for table included

Power Distribution for Cryogenic Instruments at 6-40K The James Webb Space Telescope Case

The Integrated Science Instrument Module (ISIM) of the James Webb Space Telescope (JWST) operates its instruments passively cooled at around 40 Kelvin (K), with a warm Instrument Electronic Compartment (IEC) at 300K attached to it. From the warm electronics all secondary signal and power harnesses have to bridge this 300-40K temperature difference and minimize the power dissipation and parasitic heat leak into the cold region. After an introduction of the ISIM with its instruments, the IEC with the electronics, and the harness architecture with a special radiator, this paper elaborates on the cryogenic wire selection and tests performed to establish current de-rating rules for different wire types. Finally failure modes are analyzed for critical instrument interfaces that could inject excessive currents and heat into the harness and cold side, and several solutions for the removal of such failures are presented

Producer’s Guide to Pasture-Based Beef Finishing

Beef cattle were routinely finished locally in Kentucky and other parts of the upper south before the 1950s, primarily on pasture with some grain or by-products from distilleries and grain processing mills. Cattle were typically born, raised, and finished on the same farm then sent to a local butcher where the meat was sold in nearby communities and cities. After the Second World War grain and transportation costs decreased dramatically and supermarket chains that required a large, steady supply channel were established. The combined effect of these changes made finishing in large centralized locations more economical. Over the next couple of decades the finishing industry consolidated, and feedlots sprang up across the Great Plains to finish the bulk of the nation’s cattle