Catalogue of American Nycteribiidae (Diptera, Hippoboscoidea)

A catalogue of the family Nycteribiidae (Diptera, Hippoboscoidea) of the New World is presented. Two genera and 52 species are listed in alphabetical order. Each genus account lists synonymies and type species, and each species account lists type locality and host, disposition of type material, geographic and host distribution, and a detailed bibliography.

Reporting intellectual capital in Spain

This study reports on the analysis of annual reports from 14- listed companies in Spainover a five-year period, from 1998 to 2002. Companies in the sample are selected on thebasis of their knowledge-based assets and incentives to report on Intellectual Capital.The empirical analysis is twofold:1) Firstly, we analyse the value of intellectual capital using a value-based approach,through the difference between market and book value over the period considered. Results show that there is a general decrease in the 'hidden value' of these companies, probably due to the general trend in stock markets.2) Secondly, we carry out a content-based analysis of the complete annual reports of the companies over the five year period. Preliminary findings seem to suggest that although the level of disclosure has increased over time, this is mainly in the form of narrative. Overall, the level of disclosure of intellectual capital remains low.

Efeitos da correcção do resultado contabilístico na determinação da matéria colectável: O caso só construções, S.A.

O desmantelamento das barreiras ao comércio mundial traduziu-se no aumento das operações comerciais e financeiras, na crescente necessidade de capitais, na utilização de novos instrumentos financeiros e no consequente desenvolvimento dos mercados de capitais com empresas cotadas em diversos mercados. Este fenómeno contribuiu ainda para a globalização da informação financeira que, para suprir as exigências de um mercado abrangente, teve de encontrar novas formas de difusão, sem contudo descurar as suas qualidades, nomeadamente a compreensibilidade, a comparabilidade e a fiabilidade. O interesse do desenvolvimento deste tema ressalta-se pela importância que a contabilidade nas organizações, recomenda-se ser organizada de forma a possibilitar o conhecimento claro e inequívoco dos elementos necessários ao cálculo do imposto, bem como a permitir o seu controlo, comportando todos os dados necessários ao preenchimento das declarações periódicas dos impostos. A parte prática do trabalho, em resumo, demonstra que, o ponto de partida para o apuramento do lucro tributável é o resultado contabilístico determinado com base nas suas regras próprias. Em Cabo Verde, a lei fiscal, apesar de desactualizada com o SNCRF, estabelece algumas regras próprias para ajustar o resultado contabilístico ao resultado fiscal. Em conclusão, a aplicação do novo normativo contabilístico cabo-verdiano (SNCRF) na correcção e determinação da matéria colectável em sede do IUR veio dar e construir uma base contabilística comum como ponto de partida para o estabelecimento de uma matéria colectável comum, e se concluir neste TFC, que tem todo o sentido. Sendo as demonstrações financeiras elaboradas com base nas NRF e subsidiariamente às NIC´s constituem o ponto de partida neutro para qualquer discussão sobre uma matéria colectável comum. The dismantling of barriers to world trade has resulted in increased commercial and financial transactions, the growing need for capital, and the use of new financial instruments and the consequent development of capital markets with listed companies in various markets. This phenomenon has also contributed for the globalization of financial information to meet the requirements of a comprehensive market had to find new ways of making, without neglecting their qualities, namely understandability, comparability and reliability. The interest of the development of this theme it emphasizes the importance of accounting in organizations, it is recommended to be organized in order to enable the clear and unambiguous understanding of the elements necessary for calculating the tax, as well as to allow its control, behaving all data needed to fill in of the periodic declarations of taxes. The practical part of the work, in short, shows that the starting point to determining taxable income is the accounting income determined based on its own rules. In Cape Verde, the tax law, although outdated with SNCRF establishes some rules themselves to adjust accounting income to taxable income. In conclusion, the application of new accounting standards Cape Verde (SNCRF) in the correction and determination of the tax base in the headquarters of the IUR to come and build a common basis of accounting as a starting point for the establishment of a common tax base, and conclude TFC this, which makes sense. Being the financial statements prepared in accordance with NRF 'and secondarily to NIC's are the neutral starting points for any discussion about a common tax base.

Elaboração de um modelo de previsão de falência nas empresas cotadas na bolsa de valores em Cabo Verde-Estudo empírico de ano 2010-2011

Ser capaz de prever a solidez financeira de uma empresa, tem levado a muitos trabalhos de pesquisa. Rácios financeiros são indicadores chave de solidez financeira de um negócio e ferramentas para determinar a eficiência operacional & financeira de empresas e negócios. Existe um grande número de relações, proposto por vários autores. Altman desenvolveu um modelo de z-score utilizando rácios como sua fundação. Com a ajuda do modelo Z - Score, Altman conseguia prever a eficiência financeira /Falência até 2-3 anos de antecedência. O trabalho de pesquisa a seguir descreve em detalhes os estudos realizados por Altman para prever a falência de empresas. Altman fez mudanças regulares para obter a equação perfeita que poderia prever a falência. O trabalho de pesquisa a seguir resume a pesquisa de Altman para desenvolver o modelo de Pontuação de Altman Z, aplicadas as empresas cotadas na bolsa de valores de Cabo Verde. Pode-se seguramente dizer que o modelo de Z-score de Altman pode ser aplicado a economia moderna para prever a angústia e a falência, dois e três anos de antecedência.Businesses are enterprises which produce goods or render services for profit motive. To be able to predict the financial soundness of a business has led to many research works. Financial ratios are a key indicator of financial soundness of a business. Financial ratios are a tool to determine the operational & financial efficiency of business undertakings. There exist a large number of ratios propounded by various authors. Altman developed a z-score model using ratios as its foundation. With the help of the Z- Score model, Altman could predict financial efficiency /Bankruptcy up to 2-3 years in advance. The following research paper describes in detail the studies carried out by Altman to predict business bankruptcy. Altman made regular changes to achieve the perfect equation which could predict bankruptcy. The The following research paper summaries the research of Altman that have being made to develop the model of Altman Z score, applied to companies listed on stock exchanges in Cape Verde. One can safely say that the model of Altman Z-Score can be applied to modern model economics to predict distress and bankruptcy, two and three years advance.

Catalogue of type specimens of invertebrates in the collection of the Instituto Nacional de Pesquisas da Amazônia, Manaus, Brazil. II. Hexapoda: Collembola, Diplura, Archaeognatha, Ephemeroptera and Blattaria

A catalogue of type specimens of Collembola, Diplura, Archaeognatha, Ephemeroptera, and Blattaria deposited in the Invertebrate Collection of the Instituto Nacional de Pesquisas da Amazônia (INPA), Manaus, Brazil, is presented and updated to June, 2007. It contains a total of 22 holotypes and 18 lots of paratypes of 22 species of Collembola; one holotype and one paratype of one species of Diplura; four holotypes and four paratypes of four species of Archaeognatha; 10 holotypes and thirteen lots of paratypes of 11 species of Ephemeroptera; and one holotype and two lots of paratypes of one species of Blattaria. Specific names are listed alphabetically within family, followed by bibliographical citation, original genus name, status of type, collection number and locality data.

Catalogue of type specimens of the Collection of Invertebrates of Instituto Nacional de Pesquisas da Amazônia, Manaus, Brazil. III. Hexapoda: Isoptera, Mantodea, Mecoptera, Orthoptera, Plecoptera, Trichoptera and Zoraptera

A catalogue of the type specimens of Isoptera, Mantodea, Mecoptera, Orthoptera, Plecoptera, Trichoptera, and Zoraptera deposited in the Invertebrate Collection of the Instituto Nacional de Pesquisas da Amazônia (INPA), Manaus, Brazil, is presented and updated to December, 2007. A total of eight holotypes and seven lots of paratypes of nine species of Isoptera; three holotypes and one paratype of three species of Mantodea; five holotypes and five lots of paratypes of five species of Mecoptera; eight holotypes and five lots of paratypes of eleven species of Orthoptera; three holotypes, three neotypes and two lots of paratypes of seven species of Plecoptera; six holotypes and seven lots of paratypes of ten species of Trichoptera; and two holotypes and three lots of paratypes of three species of Zoraptera, are listed. Specific names are listed alphabetically within the family, followed by bibliographic citation, original genus name, status of type, collection number, locality data and remarks when appropriate.

Annual Report of Iowa Highway Research Board Research and Development Activities FY 08

RESEARCH AND DEVELOPMENT The Highway Division of the Iowa Department of Transportation (Iowa DOT) engages in research and development for two reasons: first, to find workable solutions to the many problems that require more than ordinary, routine investigation; second, to identify and implement improved engineering and management practices. This report, entitled "Iowa Highway Research Board Research and Development Activities FY2008" is submitted in compliance with Sections 310.36 and 3 I2.3A, Code of Iowa, which direct the submission of a report of the Secondary Road Research Fund and the Street Research Fund respectively. It is a report of the status of research and development projects in progress on June 30, 2008; it is also a report on projects completed during the fiscal year beginning July 1, 2007, and ending June 30, 2008. Detailed information on each of the research and development projects mentioned in this report is available in the Research and Technology Bureau in the Highway Division of the Iowa Department of Transportation. IOWA HIGHWAY RESEARCH BOARD In developing a progressive, continuing and coordinated program of research and development, the Highway Division is assisted by the Iowa Highway Research Board. This advisory group was established in 1949 by the Iowa State Highway Commission to respond to the research denoted in Section 310.36 of the Code of Iowa and now is denoted by 312.3A. The Research Board consists of 15 regular members: seven Iowa county engineers, four Iowa DOT engineers, one representative from Iowa State University, one from The University of Iowa, and two engineers employed by Iowa municipalities. Each regular member may have an alternate who will serve at the request of the regular member. The regular members and their alternates are appointed for a three-year term. The membership of the Research Board as of June 30, 2008, is listed in Table I. The Research Board held nine regular meetings during the period ofJuly 1, 2007, to June 30, 2008. Suggestions for research and development were reviewed at these meetings and recommendations were made by the Board.

Manipulation of earnings reports in Spain - some evidence

Accounting regulation is a highly topical issue for listed companies in Europe. From 1 January 2005 all companies listed in the EU member states are required to produce financial reports compliant with international accounting standards. Financial reports will be comparable with each other only if full compliance with the international standards can be ensured. Historically, however, an enduring weakness of the international standard-setting regime has been its inability to enforce compliance with its standards. There is a danger that implementation and compliance will be variable across the adopting countries, and that deeply ingrained national reporting practices will persist. The purpose of this paper is to examine some distinctive elements of Spanish financial reporting practices. Spanish financial reporting by major companies demonstrates a tendency towards quite overt manipulation of the earnings figures. The research reported in the paper firstly identifies four common earnings manipulation practices, and then proceeds to examine their incidence in the financial statements of the IBEX-35 companies over a three year period.

Host plants of Cerambycidae and Vesperidae (Coleoptera, Chrysomeloidea) from South America

Host plants of Cerambycidae and Vesperidae (Coleoptera, Chrysomeloidea) from South America. This paper offers a contribution to the knowledge on host plants of Cerambycidae and Vesperidae (Coleoptera, Chrysomeloidea) from South America. A total of 211 species of longhorn beetles belonging to 111 genera, 49 tribes, five subfamilies and two families are presented with records of host plants. Data on 259 species of host plants distributed among 188 genera and 69 families are listed with the beetle species.

Corrections and additions to Catalogue of Neotropical Diptera (Tabanidae) of Coscarón & Papavero (2009)

Some corrections and omitted taxonomic information for the "Catalogue of Neotropical Diptera. Tabanidae" are presented. Fifteen recently described species are listed for the Neotropical region. Presently, the Neotropical region has 1,205 Tabanidae species, besides 35 unrecognized species and 29 nomina nuda.

Surviving Sepsis Campaign: international guidelines for management of severe sepsis and septic shock: 2008.

OBJECTIVE: To provide an update to the original Surviving Sepsis Campaign clinical management guidelines, "Surviving Sepsis Campaign guidelines for management of severe sepsis and septic shock," published in 2004. DESIGN: Modified Delphi method with a consensus conference of 55 international experts, several subsequent meetings of subgroups and key individuals, teleconferences, and electronic-based discussion among subgroups and among the entire committee. This process was conducted independently of any industry funding. METHODS: We used the GRADE system to guide assessment of quality of evidence from high (A) to very low (D) and to determine the strength of recommendations. A strong recommendation indicates that an intervention's desirable effects clearly outweigh its undesirable effects (risk, burden, cost), or clearly do not. Weak recommendations indicate that the tradeoff between desirable and undesirable effects is less clear. The grade of strong or weak is considered of greater clinical importance than a difference in letter level of quality of evidence. In areas without complete agreement, a formal process of resolution was developed and applied. Recommendations are grouped into those directly targeting severe sepsis, recommendations targeting general care of the critically ill patient that are considered high priority in severe sepsis, and pediatric considerations. RESULTS: Key recommendations, listed by category, include: early goal-directed resuscitation of the septic patient during the first 6 hrs after recognition (1C); blood cultures prior to antibiotic therapy (1C); imaging studies performed promptly to confirm potential source of infection (1C); administration of broad-spectrum antibiotic therapy within 1 hr of diagnosis of septic shock (1B) and severe sepsis without septic shock (1D); reassessment of antibiotic therapy with microbiology and clinical data to narrow coverage, when appropriate (1C); a usual 7-10 days of antibiotic therapy guided by clinical response (1D); source control with attention to the balance of risks and benefits of the chosen method (1C); administration of either crystalloid or colloid fluid resuscitation (1B); fluid challenge to restore mean circulating filling pressure (1C); reduction in rate of fluid administration with rising filing pressures and no improvement in tissue perfusion (1D); vasopressor preference for norepinephrine or dopamine to maintain an initial target of mean arterial pressure > or = 65 mm Hg (1C); dobutamine inotropic therapy when cardiac output remains low despite fluid resuscitation and combined inotropic/vasopressor therapy (1C); stress-dose steroid therapy given only in septic shock after blood pressure is identified to be poorly responsive to fluid and vasopressor therapy (2C); recombinant activated protein C in patients with severe sepsis and clinical assessment of high risk for death (2B except 2C for post-operative patients). In the absence of tissue hypoperfusion, coronary artery disease, or acute hemorrhage, target a hemoglobin of 7-9 g/dL (1B); a low tidal volume (1B) and limitation of inspiratory plateau pressure strategy (1C) for acute lung injury (ALI)/acute respiratory distress syndrome (ARDS); application of at least a minimal amount of positive end-expiratory pressure in acute lung injury (1C); head of bed elevation in mechanically ventilated patients unless contraindicated (1B); avoiding routine use of pulmonary artery catheters in ALI/ARDS (1A); to decrease days of mechanical ventilation and ICU length of stay, a conservative fluid strategy for patients with established ALI/ARDS who are not in shock (1C); protocols for weaning and sedation/analgesia (1B); using either intermittent bolus sedation or continuous infusion sedation with daily interruptions or lightening (1B); avoidance of neuromuscular blockers, if at all possible (1B); institution of glycemic control (1B) targeting a blood glucose < 150 mg/dL after initial stabilization ( 2C ); equivalency of continuous veno-veno hemofiltration or intermittent hemodialysis (2B); prophylaxis for deep vein thrombosis (1A); use of stress ulcer prophylaxis to prevent upper GI bleeding using H2 blockers (1A) or proton pump inhibitors (1B); and consideration of limitation of support where appropriate (1D). Recommendations specific to pediatric severe sepsis include: greater use of physical examination therapeutic end points (2C); dopamine as the first drug of choice for hypotension (2C); steroids only in children with suspected or proven adrenal insufficiency (2C); a recommendation against the use of recombinant activated protein C in children (1B). CONCLUSION: There was strong agreement among a large cohort of international experts regarding many level 1 recommendations for the best current care of patients with severe sepsis. Evidenced-based recommendations regarding the acute management of sepsis and septic shock are the first step toward improved outcomes for this important group of critically ill patients.

A pictorial key and diagnosis of the Brazilian genera of Micropezidae (Diptera, Nerioidea)

A pictorial key and diagnosis of the Brazilian genera of Micropezidae (Diptera, Nerioidea). This paper provides the first pictorial key and diagnosis for the Brazilian genera of the Micropezidae, based on external morphological characters illustrated with photographs. The key includes 13 genera: Cardiacephala Macquart, Cliobata Enderlein, Grallipeza Rondani, Metasphen Frey, Micropeza Meigen, Parasphen Enderlein, Planipeza Marshall, Plocoscelus Enderlein, Poecilotylus Hennig, Ptilosphen Enderlein, Rainieria Rondani, Scipopus Enderlein and Taeniaptera Macquart. For each genus, the species known to occur in Brazil are listed and their distribution records, including new ones, are provided.

Regulatory Assistance, March 12, 2009

The Iowa Business and Regulatory Assistance Network ensures access and responsiveness to inquiries and requests for assistance from citizens, small business, industry and local governments. Facilitated by the Iowa Department of Economic Development (IDED), Business Assistance Coordinators in agencies across state government coordinate regulatory response and service. You may contact IDED or any of the agency contacts listed in this publication for assistance.

Site Development and Facility Expansion Regularly Assistance Program, November 1, 2006

The Iowa Department of Economic Development (IDED) helps businesses expand or locate all or part of their business in Iowa. It just makes sense for companies engaged in advanced manufacturing, biosciences and information solutions/financial services to look at Iowa and IDED helps to ensure theireconomic development timelines are met. Iowa is nationally recognized as an innovator in helping businesses by meeting their development needs in a timely and effective manner. IDED networks with Regulatory Assistance Coordinators in agencies across state government to reduce response time to businesses. This agency coordination helps to ensure that regulatory and compliance questions, or other needs associated with project site development and facility expansion are serviced quickly. We have listed information below about some of the more common regulatory requirements related to site development and expansion.

Discovering Historic Iowa Transportation Milestones, February 1999

In studying and forming an understanding of Iowa’s transportation history, we must surely develop a reverence for the lifestyles which preceded ours. Achieving a greater understanding of our past, we are better prepared to plan our future as we say farewell to the 20th century and move forward into the 21st. In the words of Oliver Wendell Holmes: “I believe the greatest thing in this world is not so much where we stand as in what direction we are moving... and the further backward you can look, the farther forward you can see.” To help Iowans gain a better understanding of our state’s rich transportation past, the Iowa Department of Transportation has produced a collection of materials including this booklet, the 1999-2000 Iowa Transportation Map, a video entitled A History of Iowa’s Rivers, Roads, Rails and Runways, and a traveling photo exhibit. In addition, Iowa is fortunate to have many local organizations, and the state-owned museum and historic sites, working to preserve the history of our state. Listed in the back section of this booklet are the addresses and descriptions of many sites that offer visitors an opportunity to see a wide range of transportation- related artifacts. The information and photographs are organized in time sequence. However, you will note that many of the transportation eras overlap. The booklet begins with Iowa’s pre-settlement era and concludes with the historic highway and transit program that was signed into law by President Clinton in 1998. As you can imagine, condensing this much Iowa history into a booklet-sized resource was a monumental challenge. Making selections and abbreviating the information resulted in some difficult editorial choices. However, we hope this publication will inspire readers to learn more about our rich, rewarding past and to visit and experience some of Iowa’s historic sites.