Report of Recommendations to the Iowa Judicial Branch - County Clerks of District Courts, June 30, 2002

State Agency Audit Report

5B Judicial District Youth Services, June 30, 2001 & June 30, 2002

Other Audit Reports

Report on the Special Investigation of the Nutrition Department of the Boone Community School District, For the Period August 30, 2004 through March 31, 2006 and Selected Activity for the period February 28, 2000 through March 31, 2006

Community School District Audit Report - Special Investigation

Sheldon Community School District, Sheldon Iowa, June 30, 2003

Community School District Audit Report

Clarke Community School District, June 30, 2003

Community School District Audit Report

5B Judicial District Youth Services, June 30, 2002 & 2003

Other Audit Reports - Independent Auditor's Reports, Financial Statements, Schedule of Findings

5B Judicial District Youth Services, June 30, 2001 & June 30, 2002

Other Audit Reports

Green Bay Levee and Drainage District Public Assistance Grants, June 30, 2003

Other Audit Reports

Report of Recommendations to the Iowa Judicial Branch - County Clerks of District Courts, June 30, 2003

Audit Reports - Other Audit Reports

Probation Revocation Project in Iowa's Sixth Judicial District, 2002

Sixth Judicial District Pilot Project treats probation violation hearings in the same manner as parole violation hearings. When a probationer is serving a suspended prison sentence, the project permits an administrative law judge to dispose of the case rather than requiring the District Court to adjudicate the violation.

Combined Report of Recommendations to the Eight Judicial District Departments of Correctional Services, June 30, 2003

State Agency Audit Report

Financial constraints and the failure of innovation projects

Theoretical and empirical approaches have stressed the existence of financial constraints in innovative activities of firms. This paper analyses the role of financial obstacles on the likelihood of abandoning an innovation project. Although a large number of innovation projects are abandoned before their completion, the empirical evidence has focused on the determinants of innovation while failed projects have received little attention. Our analysis differentiates between internal and external barriers on the probability of abandoning a project and we examine whether the effects are different depending on the stage of the innovation process. In the empirical analysis carried out for a panel data of potential innovative Spanish firms for the period 2004-2010, we use a bivariate probit model to take into account the simultaneity of financial constraints and the decision to abandon an innovation project. Our results show that financial constraints most affect the probability of abandoning an innovation project during the concept stage and that low-technological manufacturing and non-KIS service sectors are more sensitive to financial constraints. Keywords: barriers to innovation, failure of innovation projects, financial constraints JEL Classifications: O31, D21

Innovation and firm growth: Does firm age play a role?

This paper explores the relationship between firm growth, innovation and firm age. We hypothesize that young firms undertake riskier innovation activities and are more oriented towards employment growth than towards harvesting returns in the form of sales growth. Using an extensive sample of Community Innovation Survey for the period 2004-2010, we apply quantile regressions and a Heckman sample selection technique to study the impact of R&D activities on firm growth according to firm age. Our results show that R&D intensity is positively associated with firm growth. However, for young firms R&D shows an increasing influence across the quantiles, while for old firms R&D shows a stable or perhaps decreasing effect over the quantiles. Firm age shows a significant negative impact among young firms, while for the sample of old firms the impact of firm age becomes non-significant. Our Heckman estimations show the evolution of the impact of the R&D on firm growth confirming a significant impact on sales and productivity growth, while the impact is negligible for employment growth. Keywords: firm age, firm growth, innovation, quantile regression. JEL CODES: L25, L20

FY 2004 School District Funding Sources and Amounts, 2003

School district funding sources and amounts