Tax Credit Evaluation Study: Historic Preservation and Cultural and Entertainment District Tax Credit, March 2009

During the 2005 Legislative Session the Iowa Department of Revenue received an appropriation to establish the Tax Credits Tracking and Analysis Program (TCTAP) to track tax credit awards and claims. In addition, the Department was directed to perform periodic evaluations of tax credit programs. The purpose of these studies is three-fold: (1) To provide a comparison of the Iowa tax credit program to similar federal and other states’ programs (2) To summarize information related to the usage of the Iowa tax credit (3) To evaluate the economic impact of the tax credit program.

Tax Credit Evaluation Study: Iowa’s Earned Income Tax Credit, February 23007

During the 2005 Legislative Session the Iowa Department of Revenue received an appropriation to establish the Tax Credits Tracking and Analysis Program (TCTAP) to track tax credit awards and claims. In addition, the Department was directed to perform periodic evaluations of tax credit programs. The purpose of these studies is three-fold: (1) To provide a comparison of the Iowa tax credit program to similar federal and other states’ programs (2) To summarize information related to the usage of the Iowa tax credit (3) To evaluate the economic impact of the tax credit program.

Tax Credit Evaluation Study: Iowa’s Biofuel Retailers’ Tax Credits, February 2009

During the 2005 Legislative Session the Iowa Department of Revenue received an appropriation to establish the Tax Credits Tracking and Analysis Program (TCTAP) to track tax credit awards and claims. In addition, the Department was directed to perform periodic evaluations of tax credit programs. The purpose of these studies is three-fold: (1) To provide a comparison of the Iowa tax credit program to similar federal and other states’ programs (2) To summarize information related to the usage of the Iowa tax credit (3) To evaluate the economic impact of the tax credit program.

Tax Credit Evaluation Study: Tax Incentive Programs Used by Biofuel Producers, March 2009

During the 2005 Legislative Session the Iowa Department of Revenue received an appropriation to establish the Tax Credits Tracking and Analysis Program (TCTAP) to track tax credit awards and claims. In addition, the Department was directed to perform periodic evaluations of tax credit programs. The purpose of these studies is three-fold: (1) To provide a comparison of the Iowa tax credit program to similar federal and other states’ programs (2) To summarize information related to the usage of the Iowa tax credit (3) To evaluate the economic impact of the tax credit program.

Tax Credit Evaluation Study: Research Activities Tax Credit, January 2008

During the 2005 Legislative Session the Iowa Department of Revenue received an appropriation to establish the Tax Credits Tracking and Analysis Program (TCTAP) to track tax credit awards and claims. In addition, the Department was directed to perform periodic evaluations of tax credit programs. The purpose of these studies is three-fold: (1) To provide a comparison of the Iowa tax credit program to similar federal and other states’ programs (2) To summarize information related to the usage of the Iowa tax credit (3) To evaluate the economic impact of the tax credit program.

Arthro-IRM du poignet à 3-T en traction axiale : impact sur la caractérisation des lésions ligamentaires.

Objectifs: Déterminer l'impact de la traction axiale en arthro-IRM du poignet sur la largeur des espaces interosseux et la caractérisation des lésions ligamentairesintrinsèques du carpe. Matériels et méthodes: Etude prospective incluant 34 patients entre septembre et décembre 2010. Arthro-IRM du poignet réalisées sur une machine 3-Tesla et incluant des séquencescoronales isotropiques haute résolution en pondération T1-VIBE avec suppression de graisse, sans et avec traction axiale (4kg). Lecture consensuelle par 2radiologues avec mesure des espaces scapho-lunaire, luno-triquétral et ulna-TFC, sans et avec traction. Evaluation semi-quantitative des déchiruresligamentaires: 0=absente, 1=partielle, 2=transfixiante avec moignon, 3=transfixiante sans moignon. Résultats: Augmentation significative, en traction axiale, des espaces interosseux scapho-lunaire (Delta=0.21mm, p=0.0016) et luno-triquétral (Delta=0.17mm, p=0.0002)ainsi que de l'espace ulna-TFC (Delta=0.17, p=0.0071). Meilleure caractérisation des lésions dans 5 cas, avec une amélioration significative pour la portioncentrale du ligament scapho-lunaire (p=0.0313). Conclusion: L'arthro-IRM du poignet à 3-Tesla en traction axiale augmente significativement la largeur des espaces scapho -lunaire, luno-triquétral et ulna-TFC et améliore lacaractérisation des lésions de la portion centrale du ligament scapho-lunaire.

Tax Credit Evaluation Study: Iowa New Jobs Training Program (260E) Part 1: Background

During the 2005 Legislative Session the Iowa Department of Revenue received an appropriation to establish the Tax Credits Tracking and Analysis Program (TCTAP) to track tax credit awards and claims. In addition, the Department was directed to perform periodic evaluations of tax credit programs. The purpose of these studies is three-fold: (1) To provide a comparison of the Iowa tax credit program to similar federal and other states’ programs (2) To summarize information related to the usage of the Iowa tax credit (3) To evaluate the economic impact of the tax credit program.

Preliminary evaluation of acid mine drainage in Minas Gerais State, Brazil

Mining in the State of Minas Gerais-Brazil is one of the activities with the strongest impact on the environment, in spite of its economical importance. Amongst mining activities, acid drainage poses a serious environmental problem due to its widespread practice in gold-extracting areas. It originates from metal-sulfide oxidation, which causes water acidification, increasing the risk of toxic element mobilization and water resource pollution. This research aimed to evaluate the acid drainage problem in Minas Gerais State. The study began with a bibliographic survey at FEAM (Environment Foundation of Minas Gerais State) to identify mining sites where sulfides occur. Substrate samples were collected from these sites to determine AP (acidity potential) and NP (neutralization potential). The AP was evaluated by the procedure of the total sulfide content and by oxygen peroxide oxidation, followed by acidity titration. The NP was evaluated by the calcium carbonate equivalent. Petrographic thin sections were also mounted and described with a special view to sulfides and carbonates. Based on the chemical analysis, the acid-base accounting (ABA) was determined by the difference of AP and NP, and the acid drainage potential obtained by the ABA value and the total volume of material at each site. Results allowed the identification of substrates with potential to generate acid drainage in Minas Gerais state. Altogether these activities represent a potential to produce between 3.1 to 10.4 billions of m³ of water at pH 2 or 31.4 to 103.7 billions of m³ of water at pH 3. This, in turn, would imply in costs of US$ 7.8 to 25.9 millions to neutralize the acidity with commercial limestone. These figures are probably underestimated because some mines were not surveyed, whereas, in other cases, surface samples may not represent reality. A more reliable state-wide evaluation of the acid drainage potential would require further studies, including a larger number of samples. Such investigations should consider other mining operations beyond the scope of this study as well as the kinetics of the acid generation by simulated weathering procedures.

Elaboration d'un cadre d'évaluation de l'impact du processus communautaire sur la santé des aîné(e)s à Yverdon.

Contexte et cadre: L'Institut universitaire de médecine sociale et préventive (IUMSP) de Lausanne a été mandaté par la Fondation Leenaards pour élaborer un cadre pour l'évaluation de l'impact d'un processus communautaire sur la santé des aînés dans la ville d'Yverdon, appelé "Quartiers solidaires". "Quartiers solidaires" est une méthodologie de développement communautaire, créée par l'unité de travail social communautaire de Pro Senectute Vaud. Elle a pour but d'améliorer la qualité de vie actuelle et future des personnes âgées au sein de leur quartier. Pour atteindre cet objectif, les habitants, et en particulier les aînés, sont invités à devenir auteurs et acteurs de leurs propres projets en créant une communauté locale. Le projet "Quartiers solidaires" à Yverdon s'inscrit par ailleurs dans le cadre d'un projet communal de politique d'action sociale de la ville, Qualité de vie, s'appliquant au niveau de la ville et impliquant divers acteurs et instances. L'IUMSP propose, pour l'élaboration de ce cadre, d'utiliser un outil : le "modèle de catégorisation des résultats". Cet outil, appelé aussi SMOC (Swiss Model for Outcome Classification), permet à tous les partenaires impliqués dans le projet Quartiers solidaires d'établir ensemble un état de situation à laquelle ils sont confrontés (c'est à dire une analyse des problèmes auxquels ils doivent faire face), ainsi qu'une théorie d'action (c'est à dire un schéma qui structure les activités, en cours et planifiées, selon les divers objectifs visés). Cet outil, caractérisé par sa démarche participative, a été utilisé dans le cadre d'ateliers réunissant les différentes parties prenantes du projet. [...] Le modèle est basé sur la santé dans sa définition la plus large (telle que définie par l'OMS), englobant donc la qualité de vie, et est en adéquation avec l'approche écologique, qui repose sur une vision élargie des déterminants de la santé. [Auteurs, p. 7-8]

Evaluating the impact of public subsidies on a firm's performance: a quasi-experimental approach

Many regional governments in developed countries design programs to improve the competitiveness of local firms. In this paper, we evaluate the effectiveness of public programs whose aim is to enhance the performance of firms located in Catalonia (Spain). We compare the performance of publicly subsidised companies (treated) with that of similar, but unsubsidised companies (non-treated). We use the Propensity Score Matching (PSM) methodology to construct a control group which, with respect to its observable characteristics, is as similar as possible to the treated group, and that allows us to identify firms which retain the same propensity to receive public subsidies. Once a valid comparison group has been established, we compare the respective performance of each firm. As a result, we find that recipient firms, on average, change their business practices, improve their performance, and increase their value added as a direct result of public subsidy programs.

Evaluating the impact of public subsidies on a firm's performance: a quasi-experimental approach

Many regional governments in developed countries design programs to improve the competitiveness of local firms. In this paper, we evaluate the effectiveness of public programs whose aim is to enhance the performance of firms located in Catalonia (Spain). We compare the performance of publicly subsidised companies (treated) with that of similar, but unsubsidised companies (non-treated). We use the Propensity Score Matching (PSM) methodology to construct a control group which, with respect to its observable characteristics, is as similar as possible to the treated group, and that allows us to identify firms which retain the same propensity to receive public subsidies. Once a valid comparison group has been established, we compare the respective performance of each firm. As a result, we find that recipient firms, on average, change their business practices, improve their performance, and increase their value added as a direct result of public subsidy programs.

Impact de la chirurgie bariatrique sur la santé et la qualité de vie du patient obèse [Impact of bariatric surgery on health and quality life of obese patients]

The important weight loss due to bariatric surgery allows to improve and even correct, a great part of the comorbidities induced by obesity, as well as quality of life, and to reduce the coming out of cardiovascular and metabolic diseases in operated patients. The impact of surgical treatment on the patient's health and quality of life also allows to reduce direct and indirect costs of morbid obesity. However, its effects on mortality have not yet been clearly proved. The preoperative evaluation and the long term follow-up by a skilled team are essential to reduce potential complications, especially on the nutritional field and the risks of recovered weight linked to binge eating disorders.

Evaluation of PCC Long-Term Durability Using Intermediate Sized Gravels to Optimize Mix Gradations, April 2010

With the implementation of the 2000 Q-MC specification, an incentive is provided to produce an optimized gradation to improve placement characteristics. Also, specifications for slip-formed barrier rail have changed to require an optimized gradation. Generally, these optimized gradations have been achieved by blending an intermediate aggregate with the coarse and fine aggregate. The demand for this intermediate aggregate has been satisfied by using crushed limestone chips developed from the crushing of the parent concrete stone. The availability, cost, and physical limitations of crushed limestone chips can be a concern. A viable option in addressing these concerns is the use of gravel as the intermediate aggregate. Unfortunately, gravels of Class 3I durability are limited to a small geographic area in Mississippi river sands north of the Rock River. Class 3 or Class 2 durability gravels are more widely available across the state. The durability classification of gravels is based on the amount and quality of the carbonate fraction of the material. At present, no service histories or research exists to assess the impact of using Class 3 or 2 durability gravels would have on the long-term durability of Portland cement concrete (PCC) pavement requiring Class 3I aggregate.

Prices of medicines: a case-study on the impact of the rate-of-return regulation in the United Kingdom

This work carries out an empirical evaluation of the impact of the main mechanism for regulating the prices of medicines in the UK on a variety ofpharmaceutical price indices. The empirical evidence shows that the overall impact of the rate of return cap appears to have been slight or even null, and in any case that the impact would differ across therapeutic areas. These empiricalfindings suggest that the price regulation has managed to encourage UK-based firms¿ diversification in many therapeutic areas

Evaluation des campagnes de prévention contre le SIDA en Suisse : SIDA-MEDIA : rapport final 1988

L'analyse qui va suivre tentera de donner un panorama de la diffusion et de la répercussion des campagnes de prévention dans les médias. Ce panorama nous permettra d'estimer quantitativement et qualitativement l'impact des messages d'information et de prévention sur les médias.