Cost system design and cost management in the Spanish public sector

Cost systems have been shown to have developed considerably in recent years andactivity-based costing (ABC) has been shown to be a contribution to cost management,particularly in service businesses. The public sector is composed to a very great extentof service functions, yet considerably less has been reported of the use of ABC tosupport cost management in this sector.In Spain, cost systems are essential for city councils as they are obliged to calculate thecost of the services subject to taxation (eg. waste collection, etc). City councils musthave a cost system in place to calculate the cost of services, as they are legally requirednot to profit , from these services.This paper examines the development of systems to support cost management in theSpanish Public Sector. Through semi-structured interviews with 28 subjects within oneCity Council it contains a case study of cost management. The paper contains extractsfrom interviews and a number of factors are identified which contribute to thesuccessful development of the cost management system.Following the case study a number of other City Councils were identified where activity-based techniques had either failed or stalled. Based on the factors identified inthe single case study a further enquiry is reported. The paper includes a summary usingstatistical analysis which draws attention to change management, funding and politicalincentives as factors which had an influence on system success or failure.

The Effects of Headcut and Knickpoint Propagation on Bridges in Iowa, October 2008

Headcuts (known also as primary knickpoints) and knickpoints (known also as secondary knickpoints) have been found to contribute to the accelerated riverbed degradation problem in the midwestern United States. Step-changes that occur at the head of channel networks are referred to as headcuts, and those that occur within the confines of channel banks are referred to as knickpoints. The formation of headcuts and knickpoints and their upstream migration have been linked to the over-steepening of stream reaches when the flow plunges to the bed and creates a plunge pool. Secondary flow currents and seepage are believed to be some other parameters contributing to the formation and evolution of headcuts and knickpoints. Ongoing research suggests that headcuts and knickpoints, where they form and migrate, may account for 60% (or more) of the bed erosion in the streams. Based on preliminary observations, there is a strong indication that headcuts and knickpoints can also have a greater influence on flow thalweg alignment (line of deepest flow) for small rivers. A shift in thalweg toward a riverbank or embankment is usually a prime factor contributing to riverbank erosion and scour.

Relocation Assistance and Advisory Services, March 24, 2009

This brochure provides general information about relocation assistance provided by the Iowa Department of Transportation (DOT) for those individuals who may be required to move as a result of a highway project. It is not intended to be a legal document that comprehensively explains every right or obligation you have as established by Chapter 316, Code of Iowa; Federal Public Laws 91-646 and 100-17; and 49 CFR. Your relocation adviser will provide the assistance you need to successfully relocate to a suitable replacement property. Your first contact with your relocation adviser will usually occur during the early stages of the appraisal process, and he or she will continue to work with you until you have moved and become established at a new location. Do not hesitate to ask questions so you are sure you understand the process, your rights and the benefits available to you. Please let your DOT relocation adviser know your needs and preferences. If your relocation adviser is unable to help you with a specific problem or concern, he or she may know of another person or an organization that can help you. DO NOT MOVE UNTIL YOU HAVE CONTACTED YOUR DOT RELOCATION ADVISER. Only then will you be sure you are not jeopardizing your potential rights and benefits under this program. No person who lawfully occupies real property will be required by DOT to move without being notified in writing at least 90 days in advance.

Office of Location and Environment Manual, August 2009

This manual captures the experience of practitioners in the Iowa Department of Transportation’s (Iowa DOT’s) Office of Location and Environment (OLE). It also documents the need for coordinated project development efforts during the highway project planning, or location study phase and engineering design. The location study phase establishes: * The definition of, and need for, the highway improvement project * The range of alternatives and many key attributes of the project’s design * The recommended alternative, its impacts, and the agreed-to conditions for project approval The location study process involves developing engineering alternatives, collecting engineering and environmental data, and completing design refinements to accomplish functional designs. The items above also embody the basic content required for projects compliant with the National Environmental Policy Act (NEPA) of 19691, which directs federal agencies to use a systematic, interdisciplinary approach during the planning process whenever proposed actions (or “projects”) have the potential for environmental impacts. In doing so, NEPA requires coordination with stakeholders, review, comment, and public disclosure. Are location studies and environmental studies more about the process or the documents? If properly conducted, they concern both—unbiased and reasonable processes with quality and timely documents. In essence, every project is a story that needs to be told. Engineering and environmental regulations and guidance, as documented in this manual, will help project staff and managers become better storytellers.

New multiple matched filter: design and experimental realization

A method of making a multiple matched filter which allows the recognition of different characters in successive planes in simple conditions is proposed. The generation of the filter is based on recording on the same plate the Fourier transforms of the different patterns to be recognized, each of which is affected by different spherical phase factors because the patterns have been placed at different distances from the lens. This is proved by means of experiments with a triple filter which allows satisfactory recognition of three characters.

Record of Decision, Council Bluffs Interstate System(I-29, I-80 and I-480) Improvements Project, October 15, 2005

The Federal Highway Administration (FHWA) approves the selection of the Reconstruction of All or Part of the Interstate (Construction Alternative) as the Preferred Alternative to provide improvements to the interstate system in the Omaha/Council Bluffs metropolitan area, extending across the Missouri River on Interstate 80 to east of the Interstate 480 interchange in Omaha, Nebraska. The study considered long-term, broad-based transportation improvements along Interstate I-29 (I-29), I-80, and I-480, including approximately 18 mainline miles of interstate and 14 interchanges (3 system, 11 service), that would add capacity and correct functional issues along the mainline and interchanges and upgrade the I-80 Missouri River Crossing.

Council Bluffs Interstate System (I-29, I-80 and I-480) Improvements Project, February 28, 2005

The Iowa Department of Transportation (Iowa DOT), Nebraska Department of Roads (NDOR), and the Federal Highway Administration (FHWA) are proposing to improve the interstate system around Council Bluffs with improvements extending across the Missouri River on I-80 to east of the I-480 interchange in Omaha, Nebraska, see Figure 1-1. The study considers long-term, broad-based transportation improvements along I-80, I-29, and I-480, including approximately 18 mainline miles of interstate and 14 interchanges (3 system1, 11 service), that would add capacity and correct functional issues along the mainline and interchanges and upgrade the I-80 Missouri River Crossing. These improvements, once implemented, would bring the segments of I-80 and I-29 up to current engineering standards and modernize the roadway to accommodate future traffic needs

Council Bluffs Interstate System (I-29, I-80 and I-480) Environmental Assessment, March 14, 2011

This Tier 2 Environmental Assessment (EA) presents the results of studies and analysis conducted to determine the potential impacts of proposed improvements in Segment 3 of the Council Bluffs Interstate System (CBIS) in the Council Bluffs metropolitan area. This document is tiered to the Tier 1 Draft and Final Environmental Impact Statements (EIS) that evaluated impacts of the overall CBIS Improvements Project, which includes five segments of independent utility This EA on Segment 3 of the Project is divided into the following sections: and encompasses 18 mainline miles of Interstate and 14 interchanges along Interstate 80 (I-80), Interstate 29 (I-29), and Interstate 480 (I-480).

Council Bluffs Interstate System (I-29, I-80 and I-480) Final Environment Impact Statement, July, 2005

The Iowa Department of Transportation (Iowa DOT), Nebraska Department of Roads (NDOR), and the Federal Highway Administration (FHWA) are proposing improvements to the interstate system in the Omaha/Council Bluffs metropolitan area, extending across the Missouri River on Interstate 80 (I-80) to east of the Interstate 480 (I-480) interchange in Omaha, Nebraska (see Figure 1-1). The study considers long-term, broad-based transportation improvements along Interstate I-29 (I-29), I-80, and I-480, including approximately 18 mainline miles of interstate and 14 interchanges (3 system1, 11 service), that would add capacity and correct functional issues along the mainline and interchanges and upgrade the I-80 Missouri River Crossing. These improvements, once implemented, would bring the segments of I-80 and I-29 up to current engineering standards and modernize the roadway to accommodate future traffic needs.

Estimated Target for Construction Lettings, May 17, 2011

Recognize that plans and proposals are not currently available for the following projects. The letting dates indicated are estimated target dates only and they are subject to change

Guidelines for Development – Transportation Improvement Programs (TIPs) and the Iowa Statewide Transportation Improvement Program (STIP, February 2011

This document serves as a reference guide to local planning agencies for the development of their regional Transportation Improvement Program (TIP) and the Statewide Transportation Improvement Program (STIP).

Development, design and validation of solid reference samples.

We developed a method of sample preparation using epoxy compound, which was validated in two steps. First, we studied the homogeneity within samples by scanning tubes filled with radioactive epoxy. We found within-sample homogeneity better than 2%. Then, we studied the homogeneity between samples during a 4.5 h dispensing time. The homogeneity between samples was found to be better than 2%. This study demonstrates that we have a validated method, which assures the traceability of epoxy samples.

US 20 Proposed Dyersville Interchange Delaware and Dubuque Counties, IA, Environmental Assessment, February 2001

The Transportation Equity Act of the 21st Century (TEA-21) (23 CFR) mandated environmental streamlining in order to improve transportation project delivery without compromising environmental protection. In accordance with TEA-21, the environmental review process for this project has been documented as a Streamlined Environmental Assessment (EA). This document addresses only those resources or features that apply to the project. This allowed study and discussion of resources present in the study area, rather than expend effort on resources that were either not present or not impacted. Although not all resources are discussed in the EA, they were considered during the planning process and are documented in the Streamlined Resource Summary, shown in Appendix A. The following table shows the resources considered during the environmental review for this project. The first column with a check means the resource is present in the project area. The second column with a check means the impact to the resource warrants more discussion in this document. The other listed resources have been reviewed and are included in the Streamlined Resource Summary.

A Computerized Method for the Hydrologic Design of Culverts, February 1974

Nationwide, about five cents of each highway construction dollar is spent on culverts. In Iowa, average annual construction costs on the interstate, primary, and federal-aid secondary systems are about $120,000,000. Assuming the national figure applies to Iowa, about $6,000,000 are spent on culvert construction annually. For each one percent reduction in overall culvert costs, annual construction costs would be reduced by $60,000. One area of potential cost reduction lies in the sizing of the culvert. Determining the flow area and hydraulic capacity is accomplished in the initial design of the culvert. The normal design sequence is accomplished in two parts. The hydrologic portion consists of the determination of a design discharge in cubic feet per second using one of several available methods. This discharge is then used directly in the hydraulic portion of the design to determine the proper type, size, and shape of culvert to be used, based on various site and design restrictions. More refined hydrologic analyses, including rainfall-runoff analysis, flood hydrograph development, and streamflow routing techniques, are not pursued in the existing design procedure used by most county and state highway engineers.

Report of the Workshop on Intelligent Compaction for Soils and HMA, April 2-4, 2008

This document summarizes the discussion and findings of a workshop on intelligent compaction for soils and hot-mix asphalt held in West Des Moines, Iowa, on April 2–4, 2008. The objective of the meeting was to provide a collaborative exchange of ideas for developing research initiatives that accelerate implementation of intelligent compaction (IC) technologies for soil, aggregates, and hot mix asphalt. Technical presentations, working breakout sessions, a panel discussion, and a group implementation strategy session comprised the workshop activities. About 100 attendees representing state departments of transportation, Federal Highway Administration, contractors, equipment manufacturers, and researchers participated in the workshop.