Iowa Lottery Authority (Previously known as the Lottery Division of the Department of Revenue and Finance), Independent Auditor's Reports, Basic Financial Statements and Supplementary Information, Schedule of Findings, June 30, 2004

State Agency Audit Report

Bodily perspective taking goes social: the role of personal, interpersonal, and intercultural factors

Mentally placing the self in the physical position of another person might engage social perspective taking because participants have to match their own position with that of another. We investigated the influence of personal (sex), interpersonal (siblings, parental marital status), and cultural (individualistic, collectivistic) factors on individuals' abilities to mentally take the position of front-facing and back-facing figures in an online study (369 participants). Replicating findings from laboratory studies responses were slower for front-facing than back-facing figures. Having siblings, parents' marital status, and cultural background influenced task performance in theoretically predictable ways. The present perspective-taking task is a promising experimental paradigm to assess social perspective taking and one that is free from the response biases inherent in self-report.

Cooperatives and Contracting in Agriculture: The Case of West Liberty Foods, October 2005

The West Liberty Foods turkey cooperative was formed in 1996 to purchase the assets and assume operations of Louis Rich Foods (an investor-owned processing rm), which, at the time, announced the imminent shutdown of its West Liberty, Iowa, processing facility. We study the creation and performance of this �new generation� cooperative using eld interviews with grower members and company management. We describe changes, before and after the buyout, in the contractual apparatus used for procuring live turkeys, and in the communication requirements, work expectations, and nancial positions of growers. During the private ownership period, most of the inputs (except labor and facilities) were provided by the rm; there was substantial supervision of the growers' actions; growers faced little price and production risk; and growers' equity was due largely to ownership of land and other farm assets. Our interviews reveal that, after cooperative formation, growers were exposed to considerable additional risk; monitoring of growers by the rm was less intensive; grower time and effort commitments to turkey production increased substantially; and a signicant fraction of rm (cooperative) equity came from growers' willingness to leverage their farm and personal assets (and hence indirectly their existing relationships with local lenders). We argue that some of these changes are consistent with a nancial contract where asset pledging and its corollary risk generate higher work effort by growers and a reduction in agency rents. These economies likely compensate for an organizational deadweight loss traditionally associated with cooperative governance.

Iowa Water Pollution Control Works and Drinking Water Facilities Financing Programs, (Joint Programs of the Iowa Finance Authority and The Iowa Department of Natural Resources), Independent Auditor's Reports, Financial Statements and Supplemental Information, June 30, 2004

State Audit Reports

Personal and household care giving for adult children to parents and social stratification

Using SHARE database the paper explores the factors conditioning personalcare giving from adult children to their parents. Frequency and intensity ofpersonal care is contrasted with the reciprocal expectations that children haveabout wealth inheritance from their parents and with the opportunity costs of helping, as well as with the capacity of parents of getting help from othersources of personal care. The results may help to understand how inequalitiesin accessing to formal services relate with intergenerational solidarity.

Iowa Finance Authority Performance Report, FY 2004

Agency Performance Report

Iowa Department of Revenue and Finance Performance Report, FY 2004

Agency Performance Report

Iowa Department of Revenue and Finance Performance Report, FY 2005

Agency Performance Report

2001 Annual Report of the Iowa Railway Finance Authority

Railway finance report for the Iowa Department of Transportation.

2005 Annual Report of the Iowa Railway Finance Authority

Annual report for Iowa Railway Finance Authority. Annual Report produced by Iowa Department of Transportation.

Prime Property Institutions for a Subprime Era: Exploring Innovative Models of Residential Development and Finance

This paper breaks new ground toward contractual and institutional innovation in models of homeownership, equity building, and mortgage enforcement. Inspired by recent developments in the affordable housing sector and in other types of public financing schemes, this paper suggests extending institutional and financial strategies such as timeand place-based division of property rights, conditional subsidies, and credit mediation to alleviate the systemic risks of mortgage foreclosure. Alongside a for-profit shared equity scheme that would be led by local governments, we also outline a private market shared equity model, one of bootstrapping home buying with purchase options.

Conocimiento de la ley y preparación del personal sanitario sobre el proceso asistencial de la muerte

Este estudio apunta a conocer la percepción que los profesionales de la salud (médicos, enfermeras y auxiliares de enfermería) tienen acerca de su preparación en el cuidado de los enfermos terminales y determinar sus conocimientos sobre la legislación de cuidados paliativos. Se ha realizado un estudio transversal, en un hospital de Granada (España), mediante la aplicación de un cuestionario ad hoc. Los resultados muestran que la mayoría del personal ha trabajado con pacientes en el final de su vida, pero sólo la mitad cree tener la formación adecuada para cuidarlos. Una parte considerable dice no conocer la legislación actual en cuidados paliativos. La mayoría de los profesionales plantearía la retirada de terapias para el mantenimiento de la vida y desconocen el mecanismo para informar sobre la cumplimentación del Testamento Vital, como indica el Plan de Cuidados Paliativos de Andalucía (España).

Asessing public policies. The case of education in Europe and the interaction between personal and institutional factors

The paper deals with the comparative study of European citizens' satisfaction with the state of education in their respective countries. Individual and contextual effects are tested applying multilevel analysis. The results show that educational public policies (level of decentralization, degree of comprehensiveness and public spending) as well as the students' social environment (socioeconomic and cultural status) have a sound impact on the opinions about the state of education.