Iowa Budget Report for Fiscal year 2008, January 2007

The FY 2008 budget we present to you today was built from the ground up and is the result of a budget process that focuses on priorities and results. Faced with difficult choices, we are heartened by the progress we have achieved with your cooperation and collaboration. Fulfilling our responsibility to Iowa children, together we have focused resources on cing class sizes and reversed an eight-year decline in test scores. As a result, Iowa students have reachieved four straight years of improved test scores, ranking among America’s best.

Austerity and anarchy: Budget cuts and social unrest in Europe, 1919-2008

Does fiscal consolidation lead to social unrest? Using cross-country evidencefor the period 1919 to 2008, we examine the extent to which societies becomeunstable after budget cuts. The results show a clear correlation between fiscalretrenchment and instability. Expenditure cuts are particularly potent infueling protests; tax rises have only small and insignificant effects. We test ifthe relationship simply reflects economic downturns, using a recently-developedIMF dataset on exogenous expenditure shocks, and conclude that this is not thecase. While autocracies and democracies show broadly similar responses to budgetcuts, countries with more constraints on the executive are less likely to seeunrest after austerity measures. Growing media penetration does not strengthenthe effect of cut-backs on the level of unrest. We also find that austerity episodesthat result in unrest lead to quick reversals of fiscal policy.

Weights in the balance: jasmonic acid and salicylic acid signaling in root-biotroph interactions.

Work on the interaction of aerial plant parts with pathogens has identified the signaling molecules jasmonic acid (JA) and salicylic acid (SA) as important players in induced defense of the plant against invading organisms. Much less is known about the role of JA and SA signaling in root infection. Recent progress has been made in research on plant interactions with biotrophic mutualists and parasites that exclusively associate with roots, namely arbuscular mycorrhizal and rhizobial symbioses on one hand and nematode and parasitic plant interactions on the other hand. Here, we review these recent advances relating JA and SA signaling to specific stages of root colonization and discuss how both signaling molecules contribute to a balance between compatibility and defense in mutualistic as well as parasitic biotroph-root interactions.

Iowa Budget Report, Building on our Progress: Protecting our Priorities, 2009

*********** Some files are large and will take time to load. *********** Seven Files: 1)Report Cover, 2)Table of Contents, 3)Statewide Financial Summaries, 4)Department Budgets, 5)Capitol Projects, 6)Associated Financial Documents, 7)Budget Report. To Members of the 82nd General Assembly, As we begin the second year of our Administration, we are pleased to submit the Fiscal Year 2009 budget for the State of Iowa pursuant to Iowa Code Section 8.21 and our constitutional authority. This budget recognizes the progress that we began last year with improvements in education, economic development, energy independence, and health care; provides funding for new policy initiatives in these areas; and is based on fiscally sound budget practices. Building on last year’s accomplishments, our Fiscal Year 2009 General Fund budget proposes an additional $75 million for increasing teachers’ salaries as part of our goal to move Iowa closer to the national average. We lay the foundation for student achievement by recommending $32.1 million for pre-school education, and we also propose $177.5 million in total for community colleges and $726.2 million in total for Regents universities. To make our State more energy independent, our General Fund budget appropriates the second-year funding of $25 million for the new Iowa Power Fund. The newly established Office of Energy Independence will soon start making awards from the Power Fund. Apart from the budget, we will be making several proposals to implement the new State energy plan. We have pledged to expand the number of Iowans who have health-care coverage. As a result, we are recommending additional funding for enrollment growth in the State Children Health Insurance Program (SCHIP). These additional funds will help the State provide coverage for another 25 percent of children who are eligible but not yet enrolled in hawk-i and the Iowa Medicaid Program. To protect the safety of Iowans, we are recommending issuance of revenue bonds for approximately $260 million in net proceeds to build a new state penitentiary in Ft. Madison, renovate and expand the Women’s Correctional Institution at Mitchellville, upgrade kitchen facilities at the Rockwell City and Mt. Pleasant Correctional Institutions, and expand Community-Based Correctional Facilities in Ottumwa, Sioux City, Waterloo, and Des Moines. Additionally, we are including funding for developing a prototype program for providing parolees and low-risk offenders with mental health and drug abuse treatment and educational services to help them make a crime-free re-entry into our communities. As part of this Capitals Budget, we also propose using $20 million for the State’s matching share for building new facilities at the Iowa Veterans Home. Iowa Budget Report iv Fiscal Year 2009 Importantly, our budget continues to fully fund our State’s Reserve Funds to help buffer Iowa from any future economic downturn. We recommend reimbursing $78.2 million to the Property Tax Credit Fund as part of our multi-year proposal to correct bad budgeting practices and eventually restore $160.0 million to this Fund. To provide more transparency, we are transferring operational expenditures in the Rebuild Iowa Infrastructure Fund to the General Fund and expenditures from the Endowment for Healthy Iowans and Healthy Iowans Tobacco Trust Funds to the General Fund. We believe that Iowa has charted a new course of becoming energy independent, providing quality pre-school education, recognizing the importance of our teachers, and providing greater health coverage for children. Our Fiscal Year 2009 budget and policy priorities reflect our continuing faith in Iowa’s ability to be the best state in the nation. We look forward to working with you in a bi-partisan and all-inclusive manner to build on our progress and protect our priorities. Sincerely, Chester J. Culver Governor Patty Judge Lt. Governor

Window-dressing in German interwar balance sheets

German accounting rules value assets and liabilities asymmetricallyand thus lead to grossly distorted balance sheets. In the interwardebate on a reform of disclosure regulation, financial expertsconsidered the (undisclosed) tax balance sheet, which had to bedrawn up separately for the corporate tax assessment, as a paradigmfor adequate financial disclosure. However, due to tax secrecy thaywere barred from analyzing tax documents. Using archival evidence,we analyze tax balance sheets from which the reliability of disclosedbalance sheets of the interwar period can be assessed. It emergesthat companies overstated their profits in the middand late 1920s,but grossly understated them in the Nazi economy.

The biased balance: Observation, formalism and interpretation of a dissymmetric measuring device

This paper studies a balance whose unobservable fulcrum is not necessarilylocated at the middle of its two pans. It presents three differentmodels, showing how this lack of symmetry modifies the observation, theformalism and the interpretation of such a biased measuring device. Itargues that the biased balance can be an interesting source of inspirationfor broadening the representational theory of measurement.

Gestão Integrada dos Recursos Hídricos da Ilha do Maio (Cabo Verde): o Contributo das Águas Subterrâneas

Cabo Verde é constituído por 10 ilhas, sendo a ilha do Maio a mais antiga do arquipélago, com uma área de 269 km2, tendo como comprimento máximo 24100 m, uma largura máxima de 16300 m e uma população total de 6740 habitantes. No que concerne à geomorfologia e geologia, a ilha é considerada plana e é composta por formações eruptivas e sedimentares, sendo as formações sedimentares dominantes na ilha. Apresenta as formações mais antigas de Cabo Verde, de idade jurássica e cretácica. No entanto, não apresenta as formações eruptivas mais recentes como as restantes ilhas. A ilha do Maio enquadra-se num clima do tipo árido e semiárido, com uma temperatura média de 24.5 ºC e uma precipitação anual de 125.4 mm. Estimativas efectuadas com base no modelo do balanço hídrico sequencial diário mostram que cerca de 7% da precipitação corresponde a escoamento superficial e 14.1% a escoamento subterrâneo. Pela aplicação deste modelo e do método do balanço químico do ião cloreto, os recursos hídricos subterrâneos renováveis anualmente na ilha do Maio estão, em ano médio, compreendidos entre 3.44 x 106 m3 e 4.76 x 106 m3.por sua vez, o escoamento total é estimado em 7.8 x 106 m3 anuais, o que equivale a cerca de 21 400 m3/dia. O escoamento subterrâneo na ilha do Maio faz-se globalmente de um modo centrífugo a partir das elevações do maciço central. O gradiente hidráulico assume valores entre 0.05% e 2.9%, sendo que o valor mais baixo ocorre no sector norte da ilha, o que favorece o fenómeno de intrusão salina. Relativamente à qualidade da água, verifica-se que as amostras recolhidas correspondem a águas muito mineralizadas, com valores de condutividade eléctrica compreendidos entre 832 μS/cm e 7730 μS/cm. Por sua vez, os valores de TDS estão compreendidos entre 705.8 mg/L e 4210.4 mg/L. Nestas condições, as águas subterrâneas analisadas podem ser consideradas águas salobras. A fácies hidroquímica dominante é a cloretada sódica, sendo que grande parte das amostras pode ser considerada cloretada-bicarbonatada sódica. Admitindo que a amostragem efectuada tem significado estatístico, poderá dizer-se que, a nível físico-químico, cerca de 20% das águas subterrâneas são próprias para o consumo humano. No que respeita à utilização da água para rega, as águas analisadas apresentam baixo a alto perigo de alcalinização do solo e alto a muito alto perigo de salinização. Em síntese, pode concluir-se que, não obstante o carácter árido da ilha do Maio, a mesma apresenta um potencial de recursos hídricos não negligenciável, eventualmente suficiente para suprir as necessidades hídricas da população. No entanto, o estudo desenvolvido mostra a necessidade de implementar medidas susceptíveis de proporcionarem um aproveitamento sustentado dos recursos hídricos, no quadro da gestão integrada dos recursos hídricos da ilha do Maio.

Governor Culver's Budget Address, January 15, 2008

2008 Condition of the state address as delivered live from Governor Culver. A video link of this speech is location on the governors web site as well as this record.

Abnormal balance between proliferation and apoptotic cell death in fibroblasts derived from keloid lesions.

A new culture model was developed to study the role of proliferation and apoptosis in the etiology of keloids. Fibroblasts were isolated from the superficial, central, and basal regions of six different keloid lesions by using Dulbecco's Modified Eagle Medium containing 10% fetal calf serum as a culture medium. The growth behavior of each fibroblast fraction was examined in short-term and long-term cultures, and the percentage of apoptotic cells was assessed by in situ end labeling of fragmented DNA. The fibroblasts obtained from the superficial and basal regions of keloid tissue showed population doubling times and saturation densities that were similar to those of age-matched normal fibroblasts. In contrast, the fibroblasts from the center of the keloid lesions showed significantly reduced doubling times (25.9 +/- 6.3 hours versus 43.5 +/- 6.3 hours for normal fibroblasts) and reached higher cell densities. In long-term culture, central keloid fibroblasts formed a stratified three-dimensional structure, contracted the self-produced extracellular matrix, and gave rise to nodular cell aggregates, mimicking the formation of keloid tissue. Apoptotic cells were detected in both normal and keloid-derived fibroblasts, but their numbers were twofold higher in normal cells compared with all keloid fibroblasts. To examine whether apoptosis mediates the therapeutic effect of ionizing radiation on keloids, the cells were exposed to gamma rays at a dose of 8 Gy. Under these conditions, a twofold increase in the population of apoptotic cells was detected. These results indicate that the balance between proliferation and apoptosis is impaired in keloid fibroblasts, which could be responsible for the formation of keloid tumors. The results also suggest that keloids contain at least two different fibroblast fractions that vary in growth behavior and extracellular matrix metabolism.

Road Use Tax/Fund Primary Road Fund Budget: Reversions, September 11, 2008

Pursuant to Iowa Code Section 307.46(2) - This is the Iowa Department of Transportation's report on the use of reversions.