Report to Government Oversight Committee Regrading Soil and Water Conservation Districts Competition with Small Business, 2006

At the request of the Government Oversight Committee, the Ombudsman gathered information regarding competition by county Soil and Water Conservation Districts (SWCD) with small business through the sale of products and services. The goal of the Ombudsman’s review was to assist the Government Oversight Committee (Committee) in gaining an objective understanding of the issues so the Committee can ascertain whether there is a problem that requires legislation this legislative session. The Ombudsman focused on gathering specific information from four SWCD offices in central Iowa; Dallas, Greene, Guthrie and Jasper. These offices were specifically identified in documentation presented to the Government Oversight Committee by affected small business owners (contractors), Jon Judson of Diversity Farms and Dan Brouse of Iowa Restorations. However, with 100 SWCDs in Iowa,1 each with their own elected commissioners and each with different practices, priorities and fundraising activities, what the Ombudsman learned about these four counties may not be applicable to all the SWCDs in Iowa. The Ombudsman assigned the case to the Assistant Citizens’ Aide/Ombudsman for Small Business, Kristie Hirschman. For reference purposes in this report, actions taken by Ms. Hirschman will be ascribed to the Ombudsman.

Unwanted sexual experiences among adolescents: shedding light on the gray zone between consensual and non-consensual sex.

This study aimed at exploring adolescents' perceptions of unwanted sexual experiences (USE) in order to set up definitions, categories, and boundaries on the continuum between consensual and non-consensual sex. METHODS: We conducted a qualitative thematic analysis of four focus group discussions gathering a total of 29 male and female adolescents aged 16-20 years. RESULTS: Analysis of participants' discourse revealed three main characteristics that define USE, namely, regret, as most situations discussed were said to be acceptable or not in terms of whether there were regrets after the fact; misperception of sexual intent; and lack of communication between partners. CONCLUSIONS: Our findings revealed that health professionals should be aware of the subtle aspects identifying USE when screening for situations that can have adverse psychological consequences. Where prevention is concerned, it appears important to address these aspects of USE in sex education classes.

The Alps Vegetation Database - a geo-referenced community-level archive of all terrestrial plants occurring in the Alps.

Mountain ranges are biodiversity hotspots worldwide and provide refuge to many organisms under contemporary climate change. Gathering field information on mountain biodiversity over time is of primary importance to understand the response of biotic communities to climate changes. For plants, several long-term observation sites and networks of mountain biodiversity are emerging worldwide to gather field data and monitor altitudinal range shifts and community composition changes under contemporary climate change. Most of these monitoring sites, however, focus on alpine ecosystems and mountain summits, such as the global observation research initiative in alpine environments (GLORIA). Here we describe the Alps Vegetation Database, a comprehensive community level archive (GIVD ID EU-00-014) which aims at compiling all available geo-referenced vegetation plots from lowland forests to alpine grasslands across the greatest mountain range in Europe: the Alps. This research initiative was funded between 2008 and 2011 by the Danish Council for Independent Research and was part of a larger project to compare cross-scale plant community structure between the Alps and the Scandes. The Alps Vegetation Database currently harbours 35,731 geo-referenced vegetation plots and 5,023 valid taxa across Mediterranean, temperate and alpine environments. The data are mainly used by the main contributors of the Alps Vegetation Database in an ecoinformatics approach to test hypotheses related to plant macroecology and biogeography, but external proposals for joint collaborations are welcome.

O Sistema de Normalização Contabilística e de Relato Financeiro e a Tributação sobre o Rendimento das Empresas

O presente trabalho tem como propósito evidenciar os efeitos da introdução do SNCRF na elaboração das contas nas empresas cabo-verdianas, num ambiente fiscal desactualizado. O tema escolhido justifica-se pelas implicações do novo normativo contabilístico nas sociedades comerciais e, sobretudo, da necessidade de se fazer uma contraposição de um sistema contabilístico moderno com um sistema fiscal antigo. O método utilizado foi estudo de caso. A recolha de dados foi feita através da aplicação de entrevistas estruturadas e não estruturadas, de recursos a fontes secundárias e análise documental. Os resultados do estudo apontam as dificuldades na adaptação do novo sistema contabilístico num ambiente fiscal, que não acompanhou as reformas do sistema contabilístico. The principal objective of this research is to evidence the effects of the introduction of SNCRF in the elaboration of the accounts at the capeverdian enterprises with antiquated fiscal environment. The chosen theme is justified by the involvement of the new accountancy normative at the commercial societies and, especially, of the requirement to make a contraposition of an accountancy and modern system with an antiquated fiscal system. The method utilized is the study of a case. The gathering is made by application of structured and no structured interviews, recourse to secondary sources and documental analysis. The results of this study appoint to incertitudes and difficulties of the adaptation of the new accountancy system in a fiscal environment which didn’t follow the reforms of the accountancy system.

Mothers' perceptions of care practices for children who underwent heart transplantation

Abstract OBJECTIVE To learn mothers' perceptions of the main care practices that are to be administered after their children's heart transplantation, as well as the main difficulties they experience. METHOD A descriptive qualitative study conducted in March and April 2014, using the focus group technique for data gathering. Participants were 12 mothers who were monitoring their children in a hospital that is a reference for treating cardiopulmonary diseases. Speeches were recorded, transcribed, and organized around the care practices that the mothers performed after the children's heart transplantations, the mothers' main difficulties, their perceptions of their children's quality of life, and the use of educational materials to disseminate post-transplantation care practices. For data analysis, we used the content analysis technique. RESULTS The following were clarified: the schedule of immunosuppressive medication; food, environmental, and bodily and oral hygiene; the use of surgical masks; and keeping the children away from crowds. CONCLUSION The study contributed to the situational diagnosis of the care administered by the mothers of transplanted children.

Market and institutional determinants in the regulation of conveyancers

Demand for law professionals in the conveyancing of property is decreasing because of market and institutional changes. On the market side, many transactions feature large, well-known parties and standardized transactions, which make professionals less effective or necessary for protecting the parties to private contracts. On the institutional side, public titling makes it possible to dispense with a broadening set of their former functions. Recording of deeds made professionals redundant as depositories of deeds and reduced demand for them to design title guarantees. Effective registration of rights increasingly substitutes professionals for detecting title conflicts with third parties and gathering their consent. Market changes undermine the information asymmetry rationale for regulating conveyancing, while institutional changes facilitate liberalizing not only conduct but also license regulations. These arguments are supported here by disentangling the logic of titling systems and presenting empirical evidence from the European and USA markets.

The functions of sleep.

Here we report on The Satellite Symposium on Sleep Function that was held in Lausanne during 6(th) FENS forum and brought together neuroscientists from basic and clinical sleep research. We illustrate the principal questions that arose during this interdisciplinary gathering and introduce the contents of nine review articles on aspects of sleep that are contained in this Special Issue of the European Journal of Neuroscience.

Implementação do sistema de custeio baseado em actividades (CBA) numa Instituição de Ensino Superior em Cabo Verde

Actualmente, a gestão de gastos assume um papel fundamental nas empresas modernas. A globalização, aliada às novas tecnologias, exige que essas empresas sejam ágeis e competentes. Neste contexto, a gestão eficiente dos recursos e a obtenção de informações precisas que apoiem na tomada de decisão, dependerão em grande parte, de um sistema de custo. A utilização de diversas tecnologias e ferramentas faz com que as empresas tenham cada vez mais gastos indiretos relativamente aos gastos diretos. Logo, o método CBA surgiu como alternativa aos sistemas de custeio tradicionais numa tentativa de solucionar ou, pelo menos, minimizar o problema de atribuição dos gastos indiretos. O presente trabalho pretende abordar o método CBA e propor uma metodologia de implementação do sistema numa Instituição de Ensino Superior, evidenciando e discutindo as principais vantagens e desvantagens associadas a esta metodologia e identificando as suas contribuições para a gestão das IES. De acordo com as pesquisas feitas, conclui-se que nenhuma das IES em São Vicente possui um sistema de contabilidade de gestão, mas verificou-se que todas têm conhecimento deste sistema e consideram-no o melhor método de gestão para análise dos gastos. Os resultados obtidos no estudo de caso demonstram que o objetivo foi atingido, apurandose que o método CBA é o mais adequado para o suporte à gestão, tendo em conta que ultrapassa as insuficiências de informação sobre os gastos. Currently, cost management plays a key role in modern business. The globalization, allied to the new technologies, demands that those companies are agile and qualified. In this context, an efficient management of the resources and the gathering of precise information which support the decision-making process will depend, largely, of an effective cost management system. The use of different technologies and tools makes companies have more indirect costs than direct. Therefore, the ABC method was devised as an alternative to the conventional means of costing in an attempt of solving or, at least, minimizing the problem of the attribution of indirect costs. Our work intends to analyze the ABC method and to propose a methodology of implementation of such system in an Institution of Higher Education, showing and discussing the main advantages and disadvantages associated with this methodology and identifying its contributions for the administration of these Institutions. Our research has shown that, none of the IHEs in São Vicente has a management accounting system, although all have knowledge of it and consider it as being the best administration method for the analysis of expenses. The results obtained in the case study demonstrate that the objective was reached: to conclude the ABC method is the most adequate to support the administration, as it overcomes the problem of lack of information on the running costs.

Management of major accidents with on-site 144 dispatcher

Introduction: An excellent coordination between firefighters, policemen and medical rescue is the key to success in the management of major accidents. In order to improve and assist the medical teams engaged on site, the Swiss "medical command and control system" for rescue operations is based on a binomial set up involving one head emergency doctor and one head rescue paramedic, both trained in disaster medicine. We have recently experimented an innovative on-site "medical command and control system", based on the binomial team, supported by a dedicated 144 dispatcher. Methods: A major road traffic accident took place on the highway between Lausanne and Vevey on April 9th 2008. We have retrospectively collected all data concerning the victims as well as the logistics and dedicated structures, reported by the 144, the Hospitals, the Authority of the State and the Police and Fire Departments. Results: The 72-car pileup caused one death and 26 slightly injured patients. The management on the accident site was organized around a tripartite system, gathering together the medical command and control team with the police and fire departments. On the medical side, 16 ambulances, 2 medical response teams (SMUR), the Rega crew and the medical command and control team were dispatched by the 144. On that occasion an advanced medical command car equipped with communication devices and staffed with a 144 dispatcher was also engaged, allowing efficient medical regulation directly from the site. Discussion: The specific skills of one doctor and one paramedic both trained for disaster's management proved to be perfectly complementary. The presence of a dispatcher on site with a medical command car also proved to be useful, improving orders transmission from the medical command team to all other on- and off-site partners. It relieved the need of repeated back-and-forth communication with the 144, allowing both paramedic and doctor to focus on strategy and tactics rather than communication and logistics.

Property enforcement as organized consent

This article develops and tests a theory of the institutions that makeproperty rights viable, ensuring their enforcement, mobilizing thecollateral value of assets and promoting growth. In contrast tocontractual rights, property rights are enforced in rem, being affectedonly with the consent of the right holder. This ensures enforcement butis costly when multiple, potentially colliding rights are held in thesame asset. Different institutions reduce the cost of gathering consentsto overcome this trade-off of enforcement benefits for consent costs:recording of deeds with title insurance, registration of rights and evena regimen of purely private transactions. All three provide functionallysimilar services, but their relative performance varies with the numberof transactions, the risk of political opportunism and regulatoryconsistency. The analysis also shows the rationality of allowingcompetition in the preparation and support of private contractswhile requiring territorial monopoly in recording and registrationactivities, this to ensure independence and protect third parties.

Monitoramento Ambiental da Estrada São Domingos – Assomada, Ilha de Santiago, Cabo Verde, com Ênfase na Compartimentação Geomorfológica

Este trabalho tem por objetivo a aferição dos impactos ambientais ocorridos ao longo da estrada São Domingos-Assomada, na ilha de Santiago na República de Cabo Verde, África Ocidental no período de 2003 a 2009, com ênfase sobre os compartimentos geomorfológicos e seus materiais estruturadores, bem como estabelecer medidas de minimização dos referidos impactos. O estudo ainda procurou mostrar que o monitoramento ambiental das obras da rodovia tem uma série de vantagens porque pode identificar tendências nocivas sobre as variáveis ambientais e sociais antes que seja tarde demais para minimizar ou prevenir seus impactos. Ao longo da pesquisa foram destacadas as principais atividades que originaram impactos ambientais causados pelas obras tanto na fase de reabilitação como na fase de exploração da via. Buscou-se ainda mostrar que a crescente intervenção antrópica ao longo da estrada tem repercutido cada vez mais intensamente sobre a dinâmica do relevo e nos processos de erosão do solo associados às práticas inadequadas de uso da terra. Os impactos ambientais ocorridos durante a exploração da via resultaram, sobretudo, na degradação dos compartimentos geomorfológicos, por estes se constituírem no principal suporte das demais organizações espaciais. Metodologicamente este trabalho abrangeu uma pesquisa aplicada de cunho descritivo e exploratório visando melhor identificar as alterações nos sistemas ambientais, decorrentes da implantação da estrada e das atividades antrópicas realizadas no seu entorno. A fim de estimar a repercussão das intervenções junto à população imediatamente afetada foram aplicadas entrevistas voltadas à avaliação da percepção dos riscos ambientais. A coleta de dados geomorfológicos em campo foi realizada mediante a observação in loco das condições ambientais e sua posterior cartografação em gabinete. Os resultados dessas foram cotejados com o levantamento da literatura especializada a fim de permitir o enquadramento coerente do grau dos agravos ambientais analisados. Os resultados do estudo apontaram que a degradação dos compartimentos geomorfológicos e suas formações superficiais não ocorrem unicamente em função da estrada, mas também pelas práticas tradicionais de uso da terra. Ainda foi possível constatar que no caso da estrada São Domingos – Assomada, as obras de recuperação não levam em conta à dinâmica do relevo, ou seja, não consideram os parâmetros morfogenéticos. Dessa forma, tais obras essenciais de infra-estrutura acabam, muitas vezes, durando pouco tempo, desperdiçando recursos financeiros que são escassos nos países em desenvolvimento.

The genome of the leaf-cutting ant Acromyrmex echinatior suggests key adaptations to advanced social life and fungus farming.

We present a high-quality (>100× depth) Illumina genome sequence of the leaf-cutting ant Acromyrmex echinatior, a model species for symbiosis and reproductive conflict studies. We compare this genome with three previously sequenced genomes of ants from different subfamilies and focus our analyses on aspects of the genome likely to be associated with known evolutionary changes. The first is the specialized fungal diet of A. echinatior, where we find gene loss in the ant's arginine synthesis pathway, loss of detoxification genes, and expansion of a group of peptidase proteins. One of these is a unique ant-derived contribution to the fecal fluid, which otherwise consists of "garden manuring" fungal enzymes that are unaffected by ant digestion. The second is multiple mating of queens and ejaculate competition, which may be associated with a greatly expanded nardilysin-like peptidase gene family. The third is sex determination, where we could identify only a single homolog of the feminizer gene. As other ants and the honeybee have duplications of this gene, we hypothesize that this may partly explain the frequent production of diploid male larvae in A. echinatior. The fourth is the evolution of eusociality, where we find a highly conserved ant-specific profile of neuropeptide genes that may be related to caste determination. These first analyses of the A. echinatior genome indicate that considerable genetic changes are likely to have accompanied the transition from hunter-gathering to agricultural food production 50 million years ago, and the transition from single to multiple queen mating 10 million years ago.

Habiter touristique et agencement de l'espace urbain : le cas de Los Angeles : recherche sur le concours des compétences des individus quant à leurs manières de faire avec les épreuves spatiales d'une métapole touristique

Vivre, c'est passer d'un espace à un autre en essayant le plus possible de ne pas se cogner déclamait George Pérec. Cet énoncé poétiquement géographique pourrait résumer d'une certaine façon le défi de connaissance saisi par cette recherche. L'enjeu consiste effectivement à envisager le fait à'habiter, entendu dans son acception du « faire avec de l'espace » de la part des individus, comme n'allant pas de soi, de mettre en exergue le caractère problématique que constitue la pratique d'un lieu pour un individu. A ce titre, l'une des propositions de ce travail est de considérer tout lieu comme un assemblage d'épreuves spatiales face auxquelles les individus sont confrontés. La question se pose alors de savoir comment les individus font avec ces épreuves spatiales. L'hypothèse défendue dans ce travail est celle de la mobilisation, par ces derniers, de compétences - ressortissant d'une « capacité à » telle qu'exprimée par Wittgenstein dans le domaine linguistique, c'est-à-dire d'une « maîtrise technique » - et d'un capital spatial - que l'on peut faire synthétiquement correspondre à l'expérience accumulée par un individu en terme de pratique de lieux. L'argumentation étaye l'hypothèse que les manières d'habiter touristiquement une métropole dépendent notamment de ces deux éléments interdépendants dont dispose tout individu de façon variable et évolutive ; leur importance, sans déterminer aucunement des pratiques spécifiques, participe d'une maîtrise accrue de l'espace, d'une facilité pour faire avec les épreuves spatiales, atténuant le caractère potentiellement contraignant de ces dernières. Il s'agit donc d'une enquête menant une réflexion tout à la fois sur la dimension actorielle des individus, mais également sur le lieu en tant qu'espace habité : travailler sur cette question revient à investir la question de l'agencement urbain d'un lieu, c'est-à-dire d'appréhender la façon dont une configuration urbaine (les épreuves spatiales coïncidant avec les principales caractéristiques de cette dernière) est habitée, et plus particulièrement en l'occurrence ici, est habitée touristiquement. Pour aborder empiriquement cette problématique, l'enquête se focalise donc sur les touristes : d'une part pour leur faible degré de familiarité avec le lieu pratiqué (faire avec cet espace ne relève donc pas d'une routine) et d'autre part parce que leur présence dorénavant massive au sein des métropoles a des effets sur l'agencement de ces lieux qu'il est nécessaire d'envisager. Le laboratoire utilisé est celui de Los Angeles, cette aire urbaine de 18 millions de résidents : son étalement considérable, l'absence d'un centre-ville historiquement important, et la forte prégnance de sa métrique automobile étant des caractéristiques qui font de ce lieu un « exceptionnel normal » aux épreuves spatiales particulièrement proéminentes. La recherche avance à ce titre des arguments permettant d'en souligner un agencement, par les manières d'habiter des touristes, différencié du modèle classique de la métropole touristique : pour exprimer cette singularité, l'enquête étaye l'hypothèse consistant à qualifier ce lieu de métapole touristique. - Living is moving from one space to another while trying not to collide claimed George Pérec. This poetically geographic statement could in a way sum up the challenge seized by this research. The challenge is indeed to consider the fact of dwelling, in the sense of "make do with space" on the part of individuals, as not an evidence but highlighting the problematic characteristics of the practice of a place by people. Accordingly, one of the proposals of this work is to consider each place as a gathering of spatial stakes against which individuals are faced. The question then arises how are individuals facing these spatial stakes. The hypothesis debated in this work is that of the mobilization of skills such as "the ability of' as expressed by Wittgenstein in the linguistic field, i.e. a "technical mastery" - and a spatial capital - that can synthetically correspond to the experience accumulated by one single individual in terms of practice of places. Argument supports the hypothesis that the ways of touristically dwelling a metropolis depend on these two interdependent elements which everyone deal with in a variable and scalable manner; their importance, without determining any specific practices, participates in an increased proficiency of space, easing to make do with the space stakes, moderating the potentially binding character of the latter. It is therefore a survey leading a reflection both on the actorial dimension of individuals, but also on the place as a living space: working on this issue is exploring the question of the urban layout of a place, i.e. to understand how an urban configuration (the space stakes coinciding with the main features of the latter) is inhabited, and in particular in the present case, is touristically dwelled. To empirically address this issue, the inquiry therefore focuses on tourists: on the one hand for their low degree of familiarity with the place (make do with this space is therefore not a routine) and secondly because their now massive presence within the metropolis has effects on the layout of these places that is necessary to consider. The laboratory used is that of Los Angeles, this urban area of 18 million residents: its considerable spread, the absence of an historically important downtown» and high salience of "automobile metric" are features that make this place a "normal exceptional" with particularly prominent space stakes. Hence, research advances the arguments underlining the layout, by the ways of tourists dwelling different from the classical model of the metropolis: to express this uniqueness, the survey supports hypothesis to describe this place as a tourist metapolis.

The 19th Ion Channel Meeting. September 2008, France.

The annual meeting of the French Ion Channels Society, held on the Mediterranean coast of France, is aimed at gathering the international scientific community working on various aspects of ion channels. In this report of the 19th edition of the meeting, held in September 2008, we summarize selected symposia on aspects of the ion channel field from fundamental to clinical research. The meeting is an opportunity for leading investigators as well as young researchers to present and discuss their recent advances and future challenges in the ion channel field.

The evolution of recent research on Catalan literature through the production of PhD theses: a bibliometric and social network analysis

Introduction. This paper studies the situation of research on Catalan literature between 1976 and 2003 by carrying out a bibliometric and social network analysis of PhD theses defended in Spain. It has a dual aim: to present interesting results for the discipline and to demonstrate the methodological efficacy of scientometric tools in the humanities, a field in which they are often neglected due to the difficulty of gathering data. Method. The analysis was performed on 151 records obtained from the TESEO database of PhD theses. The quantitative estimates include the use of the UCINET and Pajek software packages. Authority control was performed on the records. Analysis. Descriptive statistics were used to describe the sample and the distribution of responses to each question. Sex differences on key questions were analysed using the Chi-squared test. Results. The value of the figures obtained is demonstrated. The information obtained on the topic and the periods studied in the theses, and on the actors involved (doctoral students, thesis supervisors and members of defence committees), provide important insights into the mechanisms of humanities disciplines. The main research tendencies of Catalan literature are identified. It is observed that the composition of members of the thesis defence committees follows Lotka's Law. Conclusions. Bibliometric analysis and social network analysis may be especially useful in the humanities and in other fields which are lacking in scientometric data in comparison with the experimental sciences.