Report on Ratna Corporation (Plaza Pantry) for the period January 1, 2006 through December 31, 2006

Report on Ratna Corporation (Plaza Pantry) for the period January 1, 2006 through December 31, 2006

Review of Iowa Student Loan Liquidity Corporation for the year ended June 30, 2007

Review of Iowa Student Loan Liquidity Corporation for the year ended June 30, 2007

Audit report on the Iowa Innovation Corporation for the period from October 24, 2011 (the date of inception) through June 30, 2012

Audit report on the Iowa Innovation Corporation for the period from October 24, 2011 (the date of inception) through June 30, 2012

Evaluation of an International Barrier Corporation Barrier, HR-532, 1990

In 1986, the Iowa DOT installed 700 feet of International Barrier Corporation (IBC) barrier between the 1-235 eastbound off ramp and the adjacent eastbound loop on ramp at 8th Street in West Des Moines. It is a 3 foot 6 inch high sand-filled galvanized sheet metal barrier. The bid price on this project was $130 per lineal foot. It was evaluated annually for four years. During this time, there have been no severe accidents where vehicles hit the barrier. There are scrapes and dents indicating minor accidents. The barrier has performed very well and required no maintenance. Due to its initial cost, the IBC barrier is not as cost-effective as portland cement concrete barrier rails.

Audit report on the Iowa Innovation Corporation for the years ended June 30, 2014 and 2013

Audit report on the Iowa Innovation Corporation for the years ended June 30, 2014 and 2013

Letter health consultation : Air emissions from American Packaging Corporation, Story City, Iowa (2009)

A health consultation is a verbal or written response from ATSDR or ATSDR’s Cooperative Agreement Partners to a specific request for information about health risks related to a specific site, a chemical release, or the presence of hazardous material. In order to prevent or mitigate exposures, a consultation may lead to specific actions, such as restricting use of or replacing water supplies; intensifying environmental sampling; restricting site access; or removing the contaminated material. In addition, consultations may recommend additional public health actions, such as conducting health surveillance activities to evaluate exposure or trends in adverse health outcomes; conducting biological indicators of exposure studies to assess exposure; and providing health education for health care providers and community members. This concludes the health consultation process for this site, unless additional information is obtained by ATSDR or ATSDR’s Cooperative Agreement Partner which, in the Agency’s opinion, indicates a need to revise or append the conclusions previously issued.

Health consultation : Allied Products Corporation Targeted Brownfields Assessment 13th Avenue and E Street, Charles City, Floyd County, Iowa (2005)

The Iowa Department of Natural Resources (IDNR) has requested the Iowa Department of Public Health (IDPH) Hazardous Waste Site Health Assessment Program to evaluate environmental data collected at former farm equipment manufacturing facility located in Charles City, Iowa. The site, most recently operated by Allied Products Corporation, is a 70-acre site located at 13th Street and E Street in Charles City, Iowa (Figure 1). The site is undergoing a Targeted Brownfields Assessment conducted by the Contaminated Sites Section of the IDNR. This health consultation addresses potential health risks to people from future exposure to the soil within the property boundary, and any health impacts resulting from contaminated groundwater beneath the site property. The information in this health consultation was current at the time of writing. Data that emerges later could alter this document’s conclusions and recommendations.

Audit report on the Iowa Innovation Corporation for the year ended June 30, 2015

Audit report on the Iowa Innovation Corporation for the year ended June 30, 2015

Information System Consolidation in a Multinational Corporation

Tietojärjestelmien konsolidointi on eräs vallalla olevista trendeistä, jonka avulla yritykset parantavat järjestelmiensä hallittavuutta sekä kustannustehokkuutta. Tutkimuksen tarkoituksena oli analysoida monikansallisen yrityksen tietojärjestelmän konsolidointiprojektia. Tavoitteena oli kuvata projektissa käytetty konsolidointimalli sekä evaluoida syntyneitä liiketoiminnallisia vaikutuksia. Työn teoreettisessa osassa esitellään tietojärjestelmien hallintaan sekä konsolidointiin vaikuttavia perustekijöitä. Lisäksi analysoidaan merkittäviä liiketoiminnallisia etuja,jotka konsolidointi mahdollistaa. Työn empiirisessä osassa kuvataan yrityksen näkökulmasta konsolidointiin johtavia syitä, projektin kulkua sekä saavutettuja liiketoiminnallisia hyötyjä. Työn tulokset osoittavat, että konsolidoimalla tietojärjestelmiään yritys pystyy parantamaan tehokkuuttaan, palveluastettaan sekä liiketoiminnallista joustavuuttaan monin eri tavoin. Työssä esitettyä konsolidointimallia sekä analyysia liiketoiminnallisista vaikutuksista voidaan hyödyntää tulevien projektien suunnittelussa ja toteutuksessa.

Governance by Contract? The impact of the International Finance Corporation's Social Conditionality on Worker Organization and Social Dialogue

This study considers the question of the relationship between private labour regulation and workers' capacity to take collective action through the lens of an empirical study of the International Finance Corporation's (IFC) 'performance standards' system of social and environmental conditionality. The study covered some 150 IFC client businesses in four world regions, drawing on data made public by the IFC as well as the results of a dedicated field survey that gathered information directly from workers, managers and union representatives. The study found that the application of the performance standards system has had remarkably little impact on union membership and social dialogue. In those few cases where change could be causally linked to the standards, the effect depended on the presence of workers' organizations that already had the capacity to take effective action on behalf of their members. The study also uncovered some prima facie evidence of breaches of freedom of association rights occurring with no reaction from IFC. The study concludes that the lack of impact is largely due to the private contractual structure that supposedly guarantees standards compliance.

Profit repatriation of a Polish subsidiary from tax planning point of view of an international corporation

The main purpose of this study was to examine and compare the possibilities of profit repatriation from the point of view of tax planning of an international corporation, in such a case that a Finnish parent company has a subsidiary in Poland. The main research problem was divided into two sub research problems: 1) to examine concepts and principles of international taxation and tax planning from the point of view of international corporations and 2) to discuss the main features of Polish Companies-, Accounting- and Tax Act from the point of view a Finnish parent company. The research method of this study is mainly decision making, comparative analysis. In this study have been discussed the possibilities of international profit repatriation for supporting the decision making of the management of a Finnish parent company. In addition different repatriation possibilities have been compared. In this study has been noticed that a Finnish parent company can repatriate profit of its Polish subsidiary either directly as dividends or by using indirect methods such as interests, royalties, management fees and transfer pricing of goods. The total tax burden of dividends is heavier than the tax burden of indirect methods. It was also concluded that during the last years the Polish legislation has been renewed in order to prevent hidden dividend distribution. This has been done by implementing new rules of transfer pricing and thin capitalization.

Creating dynamic continuous improvement system for Larox Corporation

Today´s organizations must have the ability to react to rapid changes in the market. These rapid changes cause pressure to continuously find new efficient ways to organize work practices. Increased competition requires businesses to become more effective and to pay attention to quality of management and to make people to understand their work's impact on the final result. The fundamentals in continmuois improvement are systematic and agile tackling of indentified individual process constraints and the fact tha nothin finally improves without changes. Successful continuous improvement requires management commitment, education, implementation, measurement, recognition and regeneration. These ingredients form the foundation, both for breakthrough projects and small step ongoing improvement activities. One part of the organization's management system are the quality tools, which provide systematic methodologies for identifying problems, defining their root causes, finding solutions, gathering and sorting of data, supporting decision making and implementing the changes, and many other management tasks. Organizational change management includes processes and tools for managing the people in an organizational level change. These tools include a structured approach, which can be used for effective transition of organizations through change. When combined with the understanding of change management of individuals, these tools provide a framework for managing people in change,