Burning Man is probably the most famous art festival in the world. What started as a bonfire ritual for a small group of friends held on San Francisco beach in 1986, has evolved into an iconic event. Held annually for one week before the Labor Day weekend, the festival attracts over 60,000 participants each year and yields over $8 million in tickets and contributions.This preprint reveals some preliminary results from the economic analysis of Burning Man that is based on the unique data from over 500 surveys collected during several Burning Man events between 2012 and 2018.The paper’s main findings demonstrate that Burning Man is not some hippie get-together with lots of booze and drugs. Instead, it is a lucrative and exclusive event that is attended by bright, wealthy and well-educated people, both from the United States and abroad. A typical Burner is a 32-old childless male with a college degree and an average annual income above $100,000 who attended Burning Man at least two times before and who spends between $5,000 and $6,000 on tickets, fares, gear, and supplies.

External audit reliance issues on the internal audit function (IAF) are increasingly important in financial auditing, yet its application in audit engagements lags behind other applications. Despite the belief that audit reliance will shape auditing in the future, limited and intervalley publications explore this transformative potential. This paper investigates the increasing importance of external audit reliance issues in financial auditing. It investigates the use of the IAF in external audit reliance decisions and its potential to enhance audit quality, process transparency, and stakeholders' credibility. Through a systematic literature review of 68 scientific articles from 1984 to 2022, factors influencing external auditors' dependence on the IAF are analyzed, including IAF work quality, assistance type, organizational factors, customer pressure, and business risk. The review highlights the IAF's crucial role in improving financial reporting integrity and external audit effectiveness. However, the challenges that allowed external auditors to decide whether to rely on the works of IAF like limited disclosures and accessible data hinder assessing IAF reliance effects, leading to information asymmetry that may impact stakeholder confidence. The paper discusses implications, limitations, and future research directions to explore technology adoption and optimize audit practices, promoting transparency in the audit process.

Regionalization of food systems for shortening supply chains and developing local agriculture to feed city-regions presents particular challenges for food planning and policy. Existing foodshed approaches enable to assess the theoretical capacity of food self-sufficiency of a specific region, but they struggle to consider the diversity of existing crops in a way that could be usable for informing decisions and support urban food strategies. Most studies are based on the definition of the area required to meet local consumption, obtaining a map represented as an isotropic circle around the city, without considering the site-specific pedoclimatic, geographical and socio-economic conditions, which are essential for the development of local food supply chains. In this study we propose a first stage to fill this gap by combining the Metropolitan Foodshed and Self-sufficiency Scenario (MFSS) model, which already considers regional yields and specific land use covers, with spatially explicit data on cropping pattern, soil and topography. We use European-wide available data and apply the methodology in the city-region of Avignon (France), initially considering a foodshed with a radius of 30 Km. Our results show that even though a theoretical high potential self-sufficiency could be achieved for the whole food commodities consumed (>80%), when considering the specific pedological conditions of the area, this could be suitable only for domestic plant-based products, whereas for animal products an expansion of the initial foodshed to a radius of 100Km was required to provide >70% of self-sufficiency. We conclude that it is necessary to shift the analysis from the size assessment to the commodity-group specific spatial configuration of the foodshed based on biophysical and socio-economic features, and discuss avenues for further researches enabling to develop a foodshed assessment as a complex of complementary pieces: the foodshed archipelago.