Audit report on the Westory Fire Agency for the year ended June 30, 2008

Audit report on the Westory Fire Agency for the year ended June 30, 2008

Audit report on the Heart of Iowa Regional Transit Agency, Des Moines, for the year ended June 30, 2008

Audit report on the Heart of Iowa Regional Transit Agency, Des Moines, for the year ended June 30, 2008

Audit report on the ADLM Counties Environmental Public Health Agency for the year ended June 30, 2008

Audit report on the ADLM Counties Environmental Public Health Agency for the year ended June 30, 2008

Audit report on the South Dallas County Landfill Agency for the year ended June 30, 2009

Audit report on the South Dallas County Landfill Agency for the year ended June 30, 2009

Audit report on the Shelby County Area Solid Waste Agency for the year ended June 30, 2009

Audit report on the Shelby County Area Solid Waste Agency for the year ended June 30, 2009

Corporate governance and corporate social performance

By integrating the agency and stakeholder perspectives, this study aims to provide a systematic understanding of the firm- and institutional-level corporate governance factors that affect corporate social performance (CSP). We analyze a large global panel dataset and reveal that CSP is positively associated with board independence, but negatively with ownership concentration. These results underscore the idea that the benefits of CSP do not flow to shareholders to the same extent as the costs and that the allocation of resources to CSP is lower when shareholders are powerful. Furthermore, these findings indicate that independent directors should be understood as agents in their own right, not only focused on defending shareholder interests. We also find that CSP is negatively related to investor protection and shareholder-oriented environments, while it is positively related to egalitarian environments. Finally, we jointly analyze firm-level drivers and institutional contexts.

Iowa Civil Rights Commission, Agency Performance Plan and Action Plan, FY 2009/2010

Annual Report, Agency Performance plan

Jackson County Sanitary Disposal Agency independent auditor's reports, basic financial statements and required supplementary information, schedule of findings, June 30, 2009

Audit report on the Jackson County Sanitary Disposal Agency for the year ended June 30, 2009

Audit report on the Westory Fire Agency for the year ended June 30, 2009

Audit report on the Westory Fire Agency for the year ended June 30, 2009

Audit report on the Heart of Iowa Regional Transit Agency, Des Moines, for the year ended June 30, 2009

Audit report on the Heart of Iowa Regional Transit Agency, Des Moines, for the year ended June 30, 2009

Audit report on the Crawford County Area Solid Waste Agency Commission for the year ended June 30, 2009

Audit report on the Crawford County Area Solid Waste Agency Commission for the year ended June 30, 2009

Audit report on the ADLM Counties Environmental Public Health Agency for the year ended June 30, 2009

Audit report on the ADLM Counties Environmental Public Health Agency for the year ended June 30, 2009

The situation of open access institutional repositories in Spain: 2009 report

Introduction. The DRIVER I project drew up a detailed report of European repositories based on data gathered in a survey in which Spain's participation was very low. This created a highly distorted image of the implementation of repositories in Spain. This study aims to analyse the current state of Spanish open-access institutional repositories and to describe their characteristics. Method. The data were gathered through a Web survey. The questionnaire was based on that used by DRIVER I: coverage; technical infrastructure and technical issues; institutional policies; services created; and stimulators and inhibitors for establishing, filling and maintaining their digital institutional repositories. Analysis. Data were tabulated and analysed systematically according responses obtained from the questionnaire and grouped by coverage. Results. Responses were obtained from 38 of the 104 institutions contacted, which had 29 institutional repositories. This represents 78.3% of the Spanish repositories according to the BuscaRepositorios directory. Spanish repositories contained mainly full-text materials (journal articles and doctoral theses) together with metadata. The software most used was DSpace, followed by EPrints. The metadata standard most used was Dublin Core. Spanish repositories offered more usage statistics and fewer author-oriented services than the European average. The priorities for the future development of the repositories are the need for clear policies on access to scientific production based on public funding and the need for quality control indicators. Conclusions.This is the first detailed study of Spanish institutional repositories. The key stimulants for establishing, filling and maintaining were, in order of importance, the increase of visibility and citation, the interest of decision-makers, simplicity of use and search services. On the other hand the main inhibitors identified were the absence of policies, the lack of integration with other national and international systems and the lack of awareness efforts among academia.