Iowa Workforce News, April 2014, Issue 32

Iowa Workforce Development's bi-monthly newsletter.

Oils and Tars from Iowa Shales, HR-32, 1962

The inadequate supply of suitable road surfacing material in the southern part of Iowa raises the question of the possibility of utilizing certain shales abundant in this area. These carbonaceous shales commonly overlie the coal beds and may also be found as impurities in the coal seams. They constitute the "slate" which with minor amounts of coal makes up the "gob" piles at the mines. These shales frequently contain enough carbonaceous material to burn. Those which do not usually require only a relatively small amount of coal mixed with them to support combustion. As a result, the "gob" piles frequently burn. The residual shale material is frequently used locally as a road surfacing material. However, since there is no control over the burning, there is no assurance that the product is the most suitable which might be produced or that it is even uniform in its properties. To determine if a controlled burning would produce a suitable road building product economically a research project "Use of Shales as Highway Materials" (ISHC Project HR-21, IEES Project 299-S) was set up in the Iowa Engineering Experiment Station with funds provided by the Iowa State Highway Commission, This project was supervised by Charles Frush, formerly Assistant Professor of Mining Engineering at Iowa State University. The various shales were subjected to controlled burning, and the solid residues were tested for their suitability for highway use.

Empirical study about the effects of the application of IAS 32 in Cooperatives

Objecte: L'aplicació de la NIC 32 en les cooperatives ha generat una important controvèrsia en els últims anys. Fins al moment, s'han realitzat diversos treballs que intenten preveure els possibles efectes de la seva aplicació. Aquest treball pretén analitzar l'impacte de la primera aplicació de la NIC 32 en el sector cooperatiu. Disseny/metodologia/enfocament: S'ha seleccionat una mostra de 98 cooperatives, i s'ha realitzat una anàlisi comparativa de la seva informació financera presentada abans i després de l'aplicació de la NIC 32, per a determinar les diferències existents. S’ha utilitzat la prova de la suma de rangs de Wilcoxon per comprovar si aquestes diferències són significatives. També s’ha utilitzat la prova de la U de Mann Whitney per comprovar si existeixen diferències significatives en l’impacte relatiu de l’aplicació de la NIC 32 entre diversos grups de cooperatives. Finalment, s'ha realitzat una anàlisi dels efectes de l'aplicació de la NIC 32 en la situació patrimonial i econòmica de les cooperatives, i en l'evolució dels seus actius intangibles, mitjançant l’ús de tècniques d’anàlisi econòmico-financera. Aportacions i resultats: Els resultats obtinguts confirmen que l'aplicació de la NIC 32 provoca diferències significatives en algunes partides del balanç de situació i el compte de pèrdues i guanys, així com en les ràtios analitzades. Les principals diferències es concreten en una reducció del nivell de capitalització i un augment de l'endeutament de les cooperatives, així com un empitjorament general dels ràtios de solvència i autonomia financera. Limitacions: Cal tenir en compte que el treball s'ha realitzat amb una mostra de cooperatives que estan obligades a auditar els seus comptes anuals. Per tant, els resultats obtinguts han d'interpretar-se en un context de cooperatives de tamany elevat. També cal tenir en compte que hem realitzat una anàlisi comparativa dels comptes anuals de 2011 i 2010. Això ens ha permès conèixer les diferències en la informació financera de les cooperatives abans i després d'aplicar la NIC 32. Encara que algunes d’aquestes diferències també podrien estar causades per altres factors com la situació econòmica, els canvis en l'aplicació de les normes comptables, etc. Originalitat/valor afegit: Creiem que és el moment idoni per a realitzar aquest treball d'investigació, ja que des de 2011 totes les cooperatives espanyoles han d'aplicar les normes comptables adaptades a la NIC 32. A més, fins on coneixem, no existeixen altres treballs similars realitzats amb comptes anuals de cooperatives que ja han aplicat les normes comptables adaptades a la NIC 32 . Creiem que els resultats d'aquest treball d'investigació poden ser útils per a diferents grups d'interès. En primer lloc, perquè els organismes emissors de normes comptables puguin conèixer l'abast de la NIC 32 en les cooperatives i, puguin plantejar millores en el contingut de la norma. En segon lloc, perquè les pròpies cooperatives, federacions, confederacions i altres organismes cooperatius disposin d'informació sobre l'impacte econòmic de la primera aplicació de la NIC 32, i puguin realitzar les valoracions que creguin convenients. I en tercer lloc, perquè les entitats financeres, auditors i assessors de cooperatives i altres grups d'interès disposin d'informació sobre els canvis en els comptes anuals de les cooperatives, i puguin tenir-los en compte a l'hora de prendre decisions. Paraules clau: Cooperatives, patrimoni net, capital social, NIC 32, solvència, efectes de la normativa comptable, informació financera, ràtios.

Oeuvres complètes de J. Michelet. T. 32

Comprend : Oeuvres choisies de Vico

Iowa Department of Transportation Major Items - Preliminary Quantity Report, January 21, 2015; With Addendums

Weekly letting report.

[Kepek a Keleti-Karpatokbol... Bilder aus den Ostkarpaten... Budapest, Birkholz, Vayda und Preszburg, s.d. Album de 32 phot. des Carpathes orientales par K. Divald, donateur en 1888]

Comprend : Ó-Kemenczei gereb. Unghmagye ; A Popp Ivan (1940 m), Szerban (1795 m) és Poloninka (1625 m) a Precsulka elöhavasról. Máramorosmegye ; Szaláncz várromjai az Ujhely-Kassai vasut vonalán. Albanjmegye ; Crachyt szikla a "Szinnai kö" tetején (998 méter), Zemplén és Unghmegye Határán

[Album de 32 phot. de la ligne de chemin de fer de Voiron à Saint-Béron par Saint-Laurent-du-Pont, offert par le conseil d'administration du chemin de fer Voiron-Saint-Béron en 1897]

Donateur : Chemin de fer Voiron-Saint-Béron

Le thresor des trois langues, espagnole, françoise, et italienne : auquel est contenuë l'explication de toutes les trois, respectivement l'une par l'autre... ([Reprod.]) / par Caesar Oudin, Nicot, La Crusca, et autres

Collection : Archives de la linguistique française ; 308

A genetic risk score combining 32 SNPs is associated with body mass index and improves obesity prediction in people with major depressive disorder.

BACKGROUND: Obesity is strongly associated with major depressive disorder (MDD) and various other diseases. Genome-wide association studies have identified multiple risk loci robustly associated with body mass index (BMI). In this study, we aimed to investigate whether a genetic risk score (GRS) combining multiple BMI risk loci might have utility in prediction of obesity in patients with MDD. METHODS: Linear and logistic regression models were conducted to predict BMI and obesity, respectively, in three independent large case-control studies of major depression (Radiant, GSK-Munich, PsyCoLaus). The analyses were first performed in the whole sample and then separately in depressed cases and controls. An unweighted GRS was calculated by summation of the number of risk alleles. A weighted GRS was calculated as the sum of risk alleles at each locus multiplied by their effect sizes. Receiver operating characteristic (ROC) analysis was used to compare the discriminatory ability of predictors of obesity. RESULTS: In the discovery phase, a total of 2,521 participants (1,895 depressed patients and 626 controls) were included from the Radiant study. Both unweighted and weighted GRS were highly associated with BMI (P <0.001) but explained only a modest amount of variance. Adding 'traditional' risk factors to GRS significantly improved the predictive ability with the area under the curve (AUC) in the ROC analysis, increasing from 0.58 to 0.66 (95% CI, 0.62-0.68; χ(2) = 27.68; P <0.0001). Although there was no formal evidence of interaction between depression status and GRS, there was further improvement in AUC in the ROC analysis when depression status was added to the model (AUC = 0.71; 95% CI, 0.68-0.73; χ(2) = 28.64; P <0.0001). We further found that the GRS accounted for more variance of BMI in depressed patients than in healthy controls. Again, GRS discriminated obesity better in depressed patients compared to healthy controls. We later replicated these analyses in two independent samples (GSK-Munich and PsyCoLaus) and found similar results. CONCLUSIONS: A GRS proved to be a highly significant predictor of obesity in people with MDD but accounted for only modest amount of variance. Nevertheless, as more risk loci are identified, combining a GRS approach with information on non-genetic risk factors could become a useful strategy in identifying MDD patients at higher risk of developing obesity.

Fruit production in Chile: bright past, uncertain future

In 2007 (the last agricultural census), Chile had 308, 445 ha of fruit orchards: an increase of almost 32% from the previous census (1997). The most important species were table grapes (20%), avocados (13%) and apples (12%). Some 22% of the fruit crops growing area corresponded to juvenile orchards; within the species with higher proportion of juvenile orchards were prunes (42%) and blueberries (56%). Most orchards are located between latitude 27º18` S (Copiapó) and 40º36´S (Puerto Varas). The industry is driven by the export component which accounts for more than 50% of the fruits produced. In the crop season 2009-2010, approximately 254 million boxes (around 2.5 million tons) were exported, representing over US$ 3.5 million. Processed and fresh fruits represented 8.2 and 26.7% of the total forest and agricultural Chilean exports in 2008, respectively. The main markets for this fruits were USA/Canada (42%) and Europe (32%). The fruit grower receives, on average, 12-16% of the total price of the fruit in its final destination. Each year the fruit industry employs 450.000 people directly, of which 1/3 are permanent. Even though the fruit industry employs the highest proportion of the agricultural labor and the growing area has increased in the last 20 years, the proportion of agricultural employment has decreased from 19.5% in 1989 to 10.8% in 2008. It might also be noted that Chile invests only 0.7% of the GDP in research. In the last 40 years, the fruit industry has been a motor for the Chilean economic development, but the lower rates of currency exchange, the rising costs of energy (oil, electricity), and the increasing scarcity of hand labor have drastically reduced the profitability and are putting at risk the viability of a large proportion of the fruit orchards in Chile. It is estimated that this season around 65% of the orchards will have a negative economic balance in their operations. Higher investment in research, improvements in fruit quality and various orchard management practices, as well as higher financial support from the Government are needed for the long term viability of the fruit industry in Chile.

Mortality risk associated with underweight : a census-linked cohort of 31,578 individuals with up to 32 years of follow-up

BACKGROUND: In contrast to obesity, information on the health risks of underweight is sparse. We examined the long-term association between underweight and mortality by considering factors possibly influencing this relationship. METHODS: We included 31,578 individuals aged 25-74 years, who participated in population based health studies between 1977 and 1993 and were followed-up for survival until 2008 by record linkage with the Swiss National Cohort (SNC). Body Mass Index (BMI) was calculated from measured (53% of study population) or self-reported height and weight. Underweight was defined as BMI < 18.5 kg/m2. Cox regression models were used to determine mortality Hazard Ratios (HR) of underweight vs. normal weight (BMI 18.5- < 25.0 kg/m2). Covariates were study, sex, smoking, healthy eating proxy, sports frequency, and educational level. RESULTS: Underweight individuals represented 3.0% of the total study population (n = 945), and were mostly women (89.9%). Compared to normal weight, underweight was associated with increased all-cause mortality (HR: 1.37; 95% CI: 1.14-1.65). Increased risk was apparent in both sexes, regardless of smoking status, and mainly driven by excess death from external causes (HR: 3.18; 1.96-5.17), but not cancer, cardiovascular or respiratory diseases. The HR were 1.16 (0.88-1.53) in studies with measured BMI and 1.59 (1.24-2.05) with self-reported BMI. CONCLUSIONS: The increased risk of dying of underweight people was mainly due to an increased mortality risk from external causes. Using self-reported BMI may lead to an overestimation of mortality risk associated with underweight.