Cross-country differences in disclosure quality: a study of fair value disclosures by european real estate companies

Companies are under IAS 40 required to report fair values of investment properties on the balance sheet or to disclose them in the notes. The standard requires also that companies have to disclose the methods and significant assumptions applied in determining fair values of investment properties. However, IAS 40 does not include any illustrative examples or other guidance on how to apply the disclosure requirements. We use a sample with publicly traded companies from the real estate sector in the EU. We find that a majority of the companies use income based methods for the measurement of fair values but there are considerable cross-country variations in the level of disclosures about the assumptions used in determining fair values. More specifically, we find that Scandinavian and German origin companies disclose more than French and English origin companies. We also test whether disclosure quality is associated with enforcement quality measured with the “Rule of Law” index according to Kaufmann et al. (2010), and associated with a secrecy- versus transparency-measure based on Gray (1988). We find a positive association between disclosure and earnings quality and a negative association with secrecy.

05036-013 Joint Drainage District 1-10 Fnial Report

Install new tile system to eliminate the use of 20 agricultural drainage wells (ADW) that have been ruled by EPA to be "vunerable to spills from manure lagoons, direct discharges from septic tanks and accidental releases of materails used in farming". The project includes a tile system that will provide an outlet for all the tile connected to the ADWs and close all 20 ADWs in the drainage district. The pipe ranges in size from 42" to 8" in diameter and approximately 48,000 lineal feet to be installed.

1010-005 Bloody Run Creek Watershed Final Report

The City of Marquette lies in the 65,000 acre Mississippi River watershed, and is surrounded by steep bluffs. Though scenic, controlling water runoff during storm events presents significant challenges. Flash-flooding from the local watershed has plagued the city for decades. The people of Marquette have committed to preserve the water quality of key natural resources in the area including the Bloody Run Creek and associated wetlands by undertaking projects to control the spread of debris and sediment caused by excess runoff during area storm events. Following a July 2007 storm (over 8” of rain in 24 hours) which caused unprecedented flood damage, the City retained an engineering firm to study the area and provide recommendations to eliminate or greatly reduce uncontrolled runoff into the Bloody Run Creek wetland, infrastructure damage and personal property loss. Marquette has received Iowa Great Places designation, and has demonstrated its commitment to wetland preservation with the construction of Phase I of this water quality project. The Bench Area Storm Water Management Plan prepared by the City in 2008 made a number of recommendations to mitigate flash flooding by improving storm water conveyance paths, detention, and infrastructure within the Bench area. Due to steep slopes and rocky geography, infiltration based systems, though desirable, would not be an option over surface based systems. Runoff from the 240 acre watershed comes primarily from large, steep drainage areas to the south and west, flowing to the Bench area down three hillside routes; designated as South East, South Central and South West. Completion of Phase I, which included an increased storage capacity of the upper pond, addressed the South East and South Central areas. The increased upper pond capacity will now allow Phase II to proceed. Phase II will address runoff from the South West drainage area; which engineers have estimated to produce as much water volume as the South Central and South East areas combined. Total costs for Phase I are $1.45 million, of which Marquette has invested $775,000, and IJOBS funding contributed $677,000. Phase II costs are estimated at $617,000. WIRB funding support of $200,000 would expedite project completion, lessen the long term debt impact to the community and aid in the preservation of the Bloody Run Creek and adjoining wetlands more quickly than Marquette could accomplish on its own.

Human Capital Questionnaire (PHCQ): Assessment of European nurses' perception as indicators of human capital quality

Healthcare accreditation models generally include indicators related to healthcare employees' perceptions (e.g. satisfaction, career development, and health safety). During the accreditation process, organizations are asked to demonstrate the methods with which assessments are made. However, none of the models provide standardized systems for the assessment of employees. In this study, we analyzed the psychometric properties of an instrument for the assessment of nurses' perceptions as indicators of human capital quality in healthcare organizations. The Human Capital Questionnaire was applied to a sample of 902 nurses in four European countries (Spain, Portugal, Poland, and the UK). Exploratory factor analysis identified six factors: satisfaction with leadership, identification and commitment, satisfaction with participation, staff well-being, career development opportunities, and motivation. The results showed the validity and reliability of the questionnaire, which when applied to healthcare organizations, provide a better understanding of nurses' perceptions, and is a parsimonious instrument for assessment and organizational accreditation. From a practical point of view, improving the quality of human capital, by analyzing nurses and other healthcare employees' perceptions, is related to workforce empowerment.

Water Quality Monitoring Report - 2005-2009 Monitoring of Prairie Pothole Wetlands

Prior to European settlement, wetland basins covered 4 to 6 million acres, or approximately 11% of Iowa's surface area. Wetlands were part of every watershed in the state, but nearly 95% of them have been drained for agriculture. As Iowa was settled wetlands were drained and developed, resulting in the loss of wildlife habitat, damage to water quality, rapid topsoil erosion, and increased incidents and severity of flooding. The condition of Iowa’s remaining wetlands is poorly known. The goal of this project was to assess the ecological condition of prairie pothole wetlands in a defined region of north-central Iowa. This project has worked to develop and establish our wetland sampling methods, while providing baseline data regarding the basic chemical, physical, and biological status of Iowa’s permanent and semi-permanent wetland resources. The baseline data obtained from our monitoring methods is mainly in the form of numerical values derived from the lab analyses of our samples. This data will be used to begin building a database to interpret ecological condition changes in Iowa’s wetlands as the sampling regime and assessment methodology are repeated over time.

Embankment Quality and Assessment of Moisture Control Implementation, TR-677, 2016

A specification for contractor moisture quality control (QC) in roadway embankment construction has been in use for approximately 10 years in Iowa on about 190 projects. The use of this QC specification and the development of the soils certification program for the Iowa Department of Transportation (DOT) originated from Iowa Highway Research Board (IHRB) embankment quality research projects. Since this research, the Iowa DOT has applied compaction with moisture control on most embankment work under pavements. This study set out to independently evaluate the actual quality of compaction using the current specifications. Results show that Proctor tests conducted by Iowa State University (ISU) using representative material obtained from each test section where field testing was conducted had optimum moisture contents and maximum dry densities that are different from what was selected by the Iowa DOT for QC/quality assurance (QA) testing. Comparisons between the measured and selected values showed a standard error of 2.9 lb/ft3 for maximum dry density and 2.1% for optimum moisture content. The difference in optimum moisture content was as high as 4% and the difference in maximum dry density was as high as 6.5 lb/ft3 . The difference at most test locations, however, were within the allowable variation suggested in AASHTO T 99 for test results between different laboratories. The ISU testing results showed higher rates of data outside of the target limits specified based on the available contractor QC data for cohesive materials. Also, during construction observations, wet fill materials were often observed. Several test points indicated that materials were placed and accepted at wet of the target moisture contents. The statistical analysis results indicate that the results obtained from this study showed improvements over results from previous embankment quality research projects (TR-401 Phases I through III and TR-492) in terms of the percentage of data that fell within the specification limits. Although there was evidence of improvement, QC/QA results are not consistently meeting the target limits/values. Recommendations are provided in this report for Iowa DOT consideration with three proposed options for improvements to the current specifications. Option 1 provides enhancements to current specifications in terms of material-dependent control limits, training, sampling, and process control. Option 2 addresses development of alternative specifications that incorporate dynamic cone penetrometer or light weight deflectometer testing into QC/QA. Option 3 addresses incorporating calibrated intelligent compaction measurements into QC/QA.

Pineapple yield and fruit quality effected by NPK fertilization in a tropical soil

There is a lack of information about fertilization of pineapple grown in the State of São Paulo, Brazil. So a field experiment with pineapple 'Smooth Cayenne' was carried out to study the effects of NPK rates on yield and fruit quality. The trial was located on an Alfisol in the central part of the State of São Paulo (Agudos county). The experimental design was an incomplete NPK factorial, with 32 treatments set up in two blocks. The P was applied only at planting, at the rates of 0; 80; 160 and 320 kg/ha of P2 0(5), as superphosphate. The N and K2O rates were 0; 175; 350, and 700 kg/ha, applied as urea and potassium chloride, respectively, divided in four applications during the growth period. Response functions were adjusted to yield or to fruit characteristics in order to estimate the nutrient rates required to reach maximum values. The results showed quadratic effects of N and K on yield and a maximum of 72 t/ha of fresh fruit was attained with rates of 498 and 394 kg/ha, respectively of N and K2O. In order to reach the maximum fruit size, and to improve the percentage of first class fruit (mass greater than 2.6 kg), were necessary rates of N and K respectively 11 and 43 % higher than those for maximum yield. No effect of P rates was observed on pineapple plant growth, despite the low availability of this nutrient in the soil. The effect of N rates was negative on total soluble solids and total acidity while the opposite occurred with K, which increased also the content of vitamin C. High yield and fruit size were closely related to N and K concentrations in the leaves.

Measuring service quality in sport management: an application of the SERVQUAL scale

The aim of this study is to provide an instrument for measuring service quality in sports enterprises from the point of view of the customers. For this purpose we intend to elaborate an enquiry starting out from a more general scale called SERVIQUAL. We have limited our research project to sports enterprises where the customer participates actively, i.e., we have excluded sports clubs and other organizations which offer sport as entertainment. Our choice is mainly due to the fact that few studies have been carried out in this area and that sports has been earning an increasing amount of adepts during the last decades in Spain. The DELPHI method has been applied with the collaboration of a panel of experts in order to evaluate the viability and adequacy of the modified SERVQUAL scale.

La dinamización de las TIC en las escuelas

Este artículo presenta parte de los resultados de una investigación sobre la dinamización de las Tecnologías de la Información y la Comunicación (TIC) desde un centro de recursos pedagógico en las escuelas de su comarca, el Baix Ebre (Tarragona) durante los cursos escolares 2006-2007 y 2007-2008. Asimismo se enmarca en una tesis doctoral: «Disseny, implementació i avaluació del Pla d'explotació de recursos TIC als centres de primària del Baix Ebre» (Espuny, 2008). En líneas generales, se expone una propuesta sobre cómo dinamizar las TIC, basada en el análisis del papel de los agentes fundamentales en cualquier proceso de innovación, y con el objetivo de ser un referente en el diseño de un plan de incorporación de las TIC de forma gradual y metodológicamente significativa en la escuela. Se parte de un enfoque metodológico de investigación-acción y se utilizan técnicas de recogida e interpretación de datos mixta, cualitativa y cuantitativa (entrevistas, diarios, cuestionarios, demandas, opiniones, observaciones, reflexiones de expertos, etc.). A partir de ellas, nuestras conclusiones nos permiten reflexionar sobre el estado actual de las TIC en los centros y servir como base a las Administraciones educativas, en general, y a las diferentes comunidades educativas, en particular, en la definición de los cambios necesarios que nos permitan implementar exitosamente las TIC como un potente instrumento pedagógico que mejora la calidad del proceso de enseñanza-aprendizaje.

Irrigation performance and gross water productivity in furrow-irrigated ornamental tree production

In the ornamental plant production region of Girona (Spain), which is one of the largest of its kind in southern Europe, most of the surface is irrigated using wide blocked-end furrows. The objectives of this paper were: (1) to evaluate the irrigation scheduling methods used by ornamental plant producers; (2) to analyse different scenarios in order to assess how they affect irrigation performance; (3) to evaluate the risk of deep percolation; and (4) to calculate gross water productivity. A two-year study in a representative commercial field, planted with Prunus cerasifera ‘Nigra’, was carried out. The irrigation dose applied by the farmers was slightly smaller than the required water dose estimated by the use of two different methods: the first based on soil water content, and the second based on evapotranspiration. Distribution uniformity and application eff iciency were high, with mean values above 87%. Soil water content measurements revealed that even at the end of the furrow, where the infiltrated water depth was greatest, more than 90% of the infiltrated water was retained in the shallowest 40 cm of the soil; accordingly, the risk of water loss due to deep percolation was minimal. Gross water productivity for ornamental tree production was € 11.70 m–3, approximately 20 times higher than that obtained with maize in the same region.

Addition of nitrogen had no effect on yield and quality of apples in an high density orchard carrying a dwarf rootstock

The effect of N addition on apple yield and quality may vary according to the tree vigor. Apple trees developed over vigorous rootstocks had shown no response to N application in Brazil. In this study it was evaluated the effect of N addition to the soil on yield and quality of ´Royal Gala´ apples grafted on a dwarf rootstock (M.9). The orchard was planted in 1995 (2,857 trees ha-1) on an Oxisol containing 40 g kg-1 of organic matter and pH 6.0. The experiment was carried out from 1998 up to 2005. Treatments consisted of rates of N (0, 50, 100 and 150 kg ha-1 year-1 from 1998 to 2001, and respectively 0, 100, 200 and 300 kg ha-1 afterwards), all broadcasted within the tree row in two equal splits, at bud break and after harvest, as ammonium sulfate. Addition of N to the soil had no effect on fruit yield over the six years regardless of the applied rate. Averaged across treatments and years, fruit yield was 52.3 t ha-1. Nitrogen in the leaves (average of 24 g kg-1) or in the fruits (average of 346 mg kg-1) as well as some attributes related to fruit quality (color, firmness, acidity, soluble solids, physiological disorders) were unaffected by N addition. Some plant parameters related to tree vigor, however, grew higher with the increase on N rate. Thus, it is not necessary to apply N to deep Brazilian soils containing high organic matter in order to assure good fruit quality and yield on high-density orchards carrying dwarf rootstocks probably because the N required for tree growth and fruit production is supplied from soil organic matter decay.

Health-related quality of life in patients with dual diagnosis: clinical correlates

Background: Although the studies published so far have found an affectation in the Health Related Quality of Life (HRQOL) in both psychiatric and substance use dependence disorders, very few studies have applied HRQOL as an assessment measure in patients suffering both comorbid conditions, or Dual Diagnosis. The aim of the current study was to assess HRQOL in a group of patients with Dual Diagnosis compared to two other non-comorbid groups and to determine what clinical factors are related to HRQOL. Methods: Cross-sectional assessment of three experimental groups was made through the Short Form 36 Item Health Survey (SF-36). The sample consisted of a group with Dual Diagnosis (DD; N=35), one with Severe Mental Illness alone (SMI; N=35) and another one with Substance Use Dependence alone (SUD; N=35). The sample was composed only by males. To assess the clinical correlates of SF-36 HRQOL, lineal regression analyses were carried out. Results: The DD group showed lower scores in most of the subscales, and in the mental health domain. The group with SUD showed in general a better state in the HRQOL while the group with SMI held an intermediate position with respect to the other two groups. Daily medication, suicidal attempts and daily number of coffees were significantly associated to HRQOL, especially in the DD group. Conclusions: The DD group showed lower self-reported mental health quality of life. Assessment of HRQOL in dual patients allows to identify specific needs in this population, and may help to establish therapeutic goals to improve interventions.

Improvement of pyrolysis oil quality by scrubbing

Diplomityössä tutkittiin kuuman pyrolyysihöyryn puhdistamista haisevista ja kevyistä haihtuvista yhdisteistä. Työn kirjallisuusosassa selvitettiin pyrolyysiöljyn kannattavuutta uusiutuvana energialähteenä. Lisäksi eri pesurityyppejä tarkasteltiin ja ja vertailtiin. Työn kokeellisessa osassa käytettiin kahta erilaista koelaitteistoa. Tuotteen talteenotossa vertailtiin reaktorilämpötilan ja raaka-aineen kosteuden vaikutusta pyrolyysisaantoihin. Komponenttien talteenotossa tutkittiin epästabiilien ja pistävän hajuisten yhdisteiden poistamista kuumasta pyrolyysihöyrystä. Raaka-aineena käytettiin kuusen metsätäh-dehaketta, joka sisältää runsaasti neulasia ja kaarnaa. Kokeet toteutettiin lämpötila-alueella 460 - 520 °C. Koelaitteistot koostuivat kaasun (N2) syöttöjärjestelmään kytketystä kuumasta ja kyl-mästä puolesta. Tuotteen talteenotossa kuuma pyrolyysihöyry jäähdytettiin ja otettiin talteen. Komponenttien talteenotossa tuote kerättiin suodattimelle ja metyleeniklo-ridiloukkuun. Tuotteiden koostumukset analysoitiin kaasukromatokrafilla. Korkeimmat orgaaniset saannot saatiin 480 °C reaktorilämpötilalla ja 8-9 p-% raaka-ainekosteudella. Pyrolyysiveden määrä putosi raaka-aineen kosteutta nostettaessa. Eri reaktorilämpötiloilla ja raaka-ainekosteuksilla ei ollut vaikutusta hiiltosaantoihin. Kaasusaannot (pääosin CO2, CO ja hiilivedyt) olivat noin 10 p-%. Komponenttien talteenotossa suodatin tukkeutui matalissa (< 250 °C) lämpötiloissa. Suodattimelle jäänyt materiaali oli pääosin neulasista ja kaarnasta peräisin olevia uuteaineita (pääosin hartsi- rasvahappoja) ja sokereita. Korkeimmissa lämpötiloissa (> 250 °C) uuteaineet läpäisivät suodattimen paremmin. 250 ja 300 °C:n lämpötiloissa suuri määrä lyhytketjuisia helposti haihtuvia epästabiileja ja haisevia yhdisteitä (ketoneja, furaani- ja furfuraalijohdannaisia jne.) jäi metyleenikloridi- ja metanoliloukkuihin.

Nitrogen and potassium fertilization affecting the plum postharvest quality

The goal of this research was evaluated the effects of potassium and nitrogen fertilization on the plum (Prunus salicina) fresh fruit quality and after cold storage. The experiment was carried out in a five year-old plum orchard 'Reubennel', located at Araucaria County, Parana State, Southern Brazil, in a Haplumbrept Soil. Potassium fertilizer was applied at 55 and 110 kg/ha/year of K2O, as KCl. Nitrogen fertilizer was applied at 40, 80, 120, 160 and 200 kg/ha/year of N, as urea. It was used a split-plot design in a factorial scheme (2x5). One hundred plum fruits were harvested from each plot, in the same day, when 25 to 50% of the peel presented yellow-reddish color. At harvest and after 17, 27 and 37 days of storage at 0 ± 0.5 ºC, the flesh firmness, the total soluble solids, and the titratable acidity were assessed. Fresh fruit quality was affected by N application, with the best results obtained by applying 40 kg/ha/year of N. The N and K rate of 40 and 110 kg/ha/year, respectively, kept superior fruit quality during the storage. 'Reubennel' cold storage can not exceed 27 days. Fresh and stored 'Reubennel' plum fruit qualities depend on the N and K fertilizer rates.

Fruit size and quality of pineapples cv. Vitória in response to micronutrient doses and way of application and to soil covers

The objective of this study was to evaluate the effects of foundation and leaf fertilization with micronutrients on fruit size and quality of pineapple cv. Vitória under the environmental conditions of the Baixo Acaraú irrigated perimeter in Northern Ceará State, Brazil, under two covers (bagana and black plastic) of the sandy soil of low fertility. The experimental design was a randomized split blocks one with four levels of soil dressing and four levels of foliar fertilization, with five replications. Micronutrient soil dressing was studied as FTE-12 at doses of 0, 60, 120 and 180 kg ha-1. The four levels of foliar fertilization were: LF0 (without fertilizer), LF 1 (15 leaf fertilization, using the amount of 1158.75 g Fe ha-1, 844.65 g Mn ha-1, 391.5 g ha-1 Zn, 322.65 g ha-1 Cu and 216 g ha-1 B), LF2 (15 leaf fertilization, using twice the quantities of level LF1) and LF3 (15 leaf fertilization, using three times the amount of level LF1). At 13 months after planting the micropropagated plantlets was carried out the floral induction treatment and five months later the fruit harvest determining the following variables: fruit weight and median diameter, soluble solids content (SS) and titratable acidity (TA). Both fruit weight and diameter increased with increasing doses of micronutrients applied to the soil and to the leaves, of plants grown both on bagana soil cover and plastic mulch. On the other hand fruit pulp quality was little affected by the treatments studied. There were a small increase of SS contents for plants grown on bagana soil cover and a small decrease of titratable acidity for those grown on plastic mulch, in both cases just in response to micronutrient foliar application.