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The US and Mexico share a common history in many areas, including language and culture. They face ecological changes due to the increased frequency and severity of droughts and rising energy demands; trends that entail economic costs for both nations and major implications for human wellbeing. We describe an ongoing effort by the Environment Working Group (EWG), created by The University of California’s UC-Mexico initiative in 2015, to promote binational research, teaching, and outreach collaborations on the implications of climate change for Mexico and California. We synthesize current knowledge about the most pressing issues related to climate change in the US-Mexico border region and provide examples of cross-border discoveries and research initiatives, highlighting the need to move forward in six broad rubrics. This and similar binational cooperation efforts can lead to improved living standards, generate a collaborative mindset among participating universities, and create an international network to address urgent sustainability challenges affecting both countries. [ABSTRACT FROM AUTHOR]

Although the overall economy is no longer in recession, the homebuilding industry in the U.S. continues in its worst economic downturn in recent memory. It is likely that this trend has had the effect of increasing the risk of fraudulent financial reporting by home builders. The revenue cycle continues to be one of the most important areas for independent auditors to examine for possible fraud, and one for which strong, comprehensive internal controls are especially important (AICPA 2002). This paper presents an internal control review checklist for revenue in the homebuilding industry. This checklist may be used by independent auditors (primarily those wishing to comply with U.S. Generally Accepted Auditing Standards) as a general benchmark in performing a preliminary evaluation of a company's internal controls over revenue. In instances where important internal controls on the checklist have been omitted from the client's system, the auditor should consider whether the omission increases audit risk. The checklist may also be used by chief financial officers (CFOs) or controllers in the industry to help determine whether their company's internal control system is adequate. [ABSTRACT FROM AUTHOR]