Report on a review of selected application controls over the University of Northern Iowa Non-Student Accounts Receivable System for the period June 10, 2010 through July 23, 2010

Report on a review of selected application controls over the University of Northern Iowa Non-Student Accounts Receivable System for the period June 10, 2010 through July 23, 2010

Report on a review of selected application controls over the Iowa Department of Human Services’ KinderTrack system for the period March 12, 2010 through April 2, 2010

Report on a review of selected application controls over the Iowa Department of Human Services’ KinderTrack system for the period March 12, 2010 through April 2, 2010

Reaudit report on Cass County Memorial Hospital in Atlantic, Iowa for the period July 1, 2008 through June 30, 2009

Reaudit report on Cass County Memorial Hospital in Atlantic, Iowa for the period July 1, 2008 through June 30, 2009

Report on the Charter Agency Initiative administered by the Department of Management for the period July 1, 2003 through June 30, 2008

Report on the Charter Agency Initiative administered by the Department of Management for the period July 1, 2003 through June 30, 2008

Report on the City of Truesdale for the period July 1, 2006 through December 31, 2010

Report on the City of Truesdale for the period July 1, 2006 through December 31, 2010

Agreed upon procedures report on the City of Lohrville, Iowa for the period December 1, 2008 through October 31, 2010

Agreed upon procedures report on the City of Lohrville, Iowa for the period December 1, 2008 through October 31, 2010

Report on a special investigation of the Eastern Iowa Center for Problem Gambling for the period May 1, 2007 through April 30, 2009

Report on a special investigation of the Eastern Iowa Center for Problem Gambling for the period May 1, 2007 through April 30, 2009

Report on a review of the Fuel Inspection Program administered by the Iowa Department of Agriculture and Land Stewardship for the period July 1, 2005 through June 30, 2009

Report on a review of the Fuel Inspection Program administered by the Iowa Department of Agriculture and Land Stewardship for the period July 1, 2005 through June 30, 2009

Special investigation of the City of Modale Volunteer Fire Department for the period January 1, 2006 through January 31, 2010

Special investigation of the City of Modale Volunteer Fire Department for the period January 1, 2006 through January 31, 2010

Industrial agglomerations and wage gradients: the Spanish economy in the interwar period

This paper gives new evidence on the relationship between integration and industrial agglomeration in the presence of scale economies, by testing directly one of the predictions that can be derived from Krugman (1991), that is, the existence of regional nominal wage gradients and its transformation following changes in trade regimes. Our case study analyzes the effects of the substitution of an open economy by a closed economy regime, exactly the opposite process studied by Hanson (1996, 1997). In Spain, during the interwar period, protectionist policies would have favored the loss of centrality of the coastal location (Barcelona) and the relative rise of central locations (such as Madrid). Our results indicate the existence of a wage gradient centered in Barcelona during the interwar period (1914-1930) and its weakening after 1925.

Agreed upon procedures report on the City of Lacona, Iowa for the period August 16, 2008 through August 31, 2010

Agreed upon procedures report on the City of Lacona, Iowa for the period August 16, 2008 through August 31, 2010

Report on a special investigation of the City of Adair for the period January 1, 2007 through July 31, 2010

Report on a special investigation of the City of Adair for the period January 1, 2007 through July 31, 2010

The Impact of Monetary Union on EU-15 Sovereign Debt Yield Spreads

With European Monetary Union (EMU), there was an increase in the adjusted spreads (corrected from the foreign exchange risk) of euro participating countries' sovereign securities over Germany and a decrease in those of non-euro countries. The objective of this paper is to study the reasons for this result, and in particular, whether the change in the price assigned by markets was due to domestic factors such as credit risk and/or market liquidity, or to international risk factors. The empirical evidence suggests that market size scale economies have increased since EMU for all European markets, so the effect of the various risk factors, even though it differs between euro and non-euro countries, is always dependent on the size of the market.

The relationship of capitalization period length with market portfolio composition and betas

Beta coefficients are not stable if we modify the observation periods of the returns. The market portfolio composition also varies, whereas changes in the betas are the same, whether they are calculated as regression coefficients or as a ratio of the risk premiums. The instantaneous beta, obtained when the capitalization frequency approaches infinity, may be a useful tool in portfolio selection.