Study of Iowa’s Current Road Use Tax Funds (RUTF) and Future Road Maintenance and Construction Needs, 2006

The 81st General Assembly of the Iowa legislature, in Section 85 of House File 868, required the Iowa Department of Transportation (Iowa DOT) to conduct a study of current Road Use Tax Fund (RUTF) revenues, and projected roadway construction and maintenance needs. With input from Iowa’s cities, counties and other interested groups, the Iowa DOT completed this report for submittal to the legislature.

Study of Iowa’s Current Road Use Tax Funds (RUTF) and Future Road Maintenance and Construction Needs, 2006

The 81st General Assembly of the Iowa legislature, in Section 85 of House File 868, required the Iowa Department of Transportation (Iowa DOT) to conduct a study of current Road Use Tax Fund (RUTF) revenues, and projected roadway construction and maintenance needs.

A Tributação Pessoal dos Rendimentos Familiares em Cabo Verde – Estudo do Caso São Vicente

A transição para o modo de tributação único, a nível de rendimentos, constituiu uma modificação profunda na base de incidência e nas regras de determinação da matéria colectável dos impostos sobre os rendimentos, de forma a exprimir uma nova relação contribuinte – fisco, baseada numa maior transparência e simplificação dos procedimentos por parte da Administração Fiscal, mas também duma maior responsabilização dos contribuintes pelos seus comportamentos e declarações. Este trabalho teve como propósito estudar a forma como os rendimentos familiares são tributados, nomeadamente, a incidência na tributação de sujeitos passivos singulares, referindo assim o periodo da tributação, os métodos utilizados na determinação da matéria colectável e as taxas aplicadas. Para tanto, foram reunidos estudos teóricos e práticos a nível da tributação dos rendimentos de pessoas singulares, nomeadamente os principios e as regras praticados. Foi feito um estudo de caso sobre apuramento de imposto dos contribuintes casados dois titulares, a partir de formulários modelos 6A da Repartição de Finanças São Vicente, e o objecto desse estudo foi separar os rendimentos desses contribuintes e fazer o apuramento do respectivo imposto em separado. Os resultados do estudo apontam uma vantagem bastante satisfatória para os contribuintes no que diz respeito ao apuramento do imposto em separado. The transition to the unique taxation method, in the level of incomes, is a deep modification in the incidence base and in the determination rules of the basis of tax assessments of income taxes, in a way to express a new taxpayer – Exchequer relationship, based on a greater transparency and simplification of the procedures by Fiscal Administration, and a bigger responsabilization of taxpayers for their behaviours and declarations as well. The aim of this survey was to study how household incomes are taxed, namely: the incidence in the taxation of passive single persons, referring, thus, the taxation period, the methods used to determinate the basis of tax assessments and the applied taxes. For that, theoretical and practical studies were collected in the level of single persons incomes taxation, namely the principles and rules practised. A case study about tax verification of married taxpayers two holders was made, from São Vicente Financial Department’s 6A model forms, and the aim of this study was to separate the incomes of these taxpayers and make the verification of the respective tax separately. The results of this study points out a very satisfying advantage to taxpayers regarding the tax verification separately.

The Role of Public Administration: A Global Perspective

From my experience with public administration in my country, Cape Verde, and through readings in the area of development administration, I have found that a distinctive role and specific societal goals are usually ascribed to public administration in developing country. In studying American public administration approaches and operation, I was stuck by the fact that the definition of roles and societal goals for public administration seems not to be a forefront concern in the field. How to do things and achieve efficiency, in a managerial and rational perspective, seemed to draw much more attention than the purpose of doing things. Somehow, the contrast with the concept of development administration seemed too sharp, and I became curious about the reasons for such disparate approaches. Historical, cultural, and environmental differences would probably not be the only explanation for that since the concept of development administration was shaped, in the late 50’s and 60’s, by American authors and institutional aid agencies, and then “offered” to developing countries. At the same time, looking to poor results of the successive prescriptions of the development administration movement, I was no sure that such a concept and the framework it establishes was worthwhile. What practical answers and arrangement did they bring to the needs and challenges of public administrations in developing countries? …

Metadata For Identity Management of Population Registers

A population register is an inventory of residents within a country, with their characteristics (date of birth, sex, marital status, etc.) and other socio-economic data, such as occupation or education. However, data on population are also stored in numerous other public registers such as tax, land, building and housing, military, foreigners, vehicles, etc. Altogether they contain vast amounts of personal and sensitive information. Access to public information is granted by law in many countries, but this transparency is generally subject to tensions with data protection laws. This paper proposes a framework to analyze data access (or protection) requirements, as well as a model of metadata for data exchange.

Intraocular penetration of penciclovir after oral administration of famciclovir: a population pharmacokinetic model.

OBJECTIVES: We developed a population model that describes the ocular penetration and pharmacokinetics of penciclovir in human aqueous humour and plasma after oral administration of famciclovir. METHODS: Fifty-three patients undergoing cataract surgery received a single oral dose of 500 mg of famciclovir prior to surgery. Concentrations of penciclovir in both plasma and aqueous humour were measured by HPLC with fluorescence detection. Concentrations in plasma and aqueous humour were fitted using a two-compartment model (NONMEM software). Inter-individual and intra-individual variabilities were quantified and the influence of demographics and physiopathological and environmental variables on penciclovir pharmacokinetics was explored. RESULTS: Drug concentrations were fitted using a two-compartment, open model with first-order transfer rates between plasma and aqueous humour compartments. Among tested covariates, creatinine clearance, co-intake of angiotensin-converting enzyme inhibitors and body weight significantly influenced penciclovir pharmacokinetics. Plasma clearance was 22.8 ± 9.1 L/h and clearance from the aqueous humour was 8.2 × 10(-5) L/h. AUCs were 25.4 ± 10.2 and 6.6 ± 1.8 μg · h/mL in plasma and aqueous humour, respectively, yielding a penetration ratio of 0.28 ± 0.06. Simulated concentrations in the aqueous humour after administration of 500 mg of famciclovir three times daily were in the range of values required for 50% growth inhibition of non-resistant strains of the herpes zoster virus family. CONCLUSIONS: Plasma and aqueous penciclovir concentrations showed significant variability that could only be partially explained by renal function, body weight and comedication. Concentrations in the aqueous humour were much lower than in plasma, suggesting that factors in the blood-aqueous humour barrier might prevent its ocular penetration or that redistribution occurs in other ocular compartments.

Audit report on applying agreed-upon procedures for the City of Linden’s compliance with road use tax requirements for the period July 1, 1999 through June 30, 2004

Audit report on applying agreed-upon procedures for the City of Linden’s compliance with road use tax requirements for the period July 1, 1999 through June 30, 2004

Investigation of County Treasurers' Tax-Sale Registration Fees, June 2007

On January 2, 2007, the Ombudsman received a complaint regarding the fee that county treasurers charge registrants at annual tax sales. The complainant said generally that many of the state’s counties, especially larger ones, appeared to be charging higher fees than was thought to be allowed by law. Investigation The investigation was conducted by Assistant Ombudsman Bert Dalmer. For purposes of this report, all investigative actions are ascribed to the Ombudsman. In early 2007, the Ombudsman surveyed tax-sale registration fees in 10 of the state’s 99 counties. Interviews of 10 county treasurers and/or some of their deputies were conducted. In addition, the Ombudsman researched the Iowa Code and relevant case law. The Ombudsman also consulted with the Iowa State Auditor and the president of the Iowa State County Treasurers Association.

Report on a review of selected general and application controls over the Iowa Public Employees’ Retirement System (IPERS) Benefits Administration System for the period April 23, 2007 through May 16, 2007

Report on a review of selected general and application controls over the Iowa Public Employees’ Retirement System (IPERS) Benefits Administration System for the period April 23, 2007 through May 16, 2007

Iowa Sales and Use Tax Annual Statistical Report 1998

Iowa Sales and Use Tax Annual Statistical Report 1998

Iowa Sales and Use Tax Annual Statistical Report 1999

Iowa Sales and Use Tax Annual Statistical Report 1999