Business Organization and Coordination in Marketing Specialty Hogs: A Comparative Analysis of Two Firms from Iowa, November 2005

We study business organization and coordination of specialty-market hog production using a comparative analysis of two Iowa pork niche-marketing firms. We describe and analyze each firms management of five key organizational challenges: planning and logistics, quality assurance, process verication and management of �credence attributes,� business structure, and profit sharing. Although each firm is engaged in essentially the same activity, there are substantial differences across the two firms in the way production and marketing are coordinated. These differences are partly explained by the relative size and age of each firm, thus highlighting the importance of organizational evolution in agricultural markets, but are also partly the result of a formal organizational separation between marketing and production activities in one of the firm.

Utility Cut Repair Techniques— Investigation of Improved Cut Repair Techniques to Reduce Settlement in Repaired Areas, December 2005

Pavement settlement occurring in and around utility cuts is a common problem, resulting in uneven pavement surfaces, annoyance to drivers, and ultimately, further maintenance. A survey of municipal authorities and field and laboratory investigations were conducted to identify the factors contributing to the settlement of utility cut restorations in pavement sections. Survey responses were received from seven cities across Iowa and indicate that utility cut restorations often last less than two years. Observations made during site inspections showed that backfill material varies from one city to another, backfill lift thickness often exceeds 12 inches, and the backfill material is often placed at bulking moisture contents with no Quality control/Quality Assurance. Laboratory investigation of the backfill materials indicate that at the field moisture contents encountered, the backfill materials have collapse potentials up to 35%. Falling Weight Deflectometer (FWD) deflection data and elevation shots indicate that the maximum deflection in the pavement occurs in the area around the utility cut restoration. The FWD data indicate a zone of influence around the perimeter of the restoration extending two to three feet beyond the trench perimeter. The research team proposes moisture control, the use of 65% relative density in a granular fill, and removing and compacting the native material near the ground surface around the trench. Test sections with geogrid reinforcement were also incorporated. The performance of inspected and proposed utility cuts needs to be monitored for at least two more years.

Executive Order Number Two, July 1, 1983

Implement the cooperative network to be called the Assurance Network for Easing Wildwood. (ANEW)

Considerations on the ASTM Standards 1789-04 and 1422-05 on the Forensic Examination of Ink

The ASTM standards on Writing Ink Identification (ASTM 1789-04) and on Writing Ink Comparison (ASTM 1422-05) are the most up-to-date guidelines that have been published on the forensic analysis of ink. The aim of these documents is to cover most aspects of the forensic analysis of ink evidence, from the analysis of ink samples, the comparison of the analytical profile of these samples (with the aim to differentiate them or not), through to the interpretation of the result of the examination of these samples in a forensic context. Significant evolutions in the technology available to forensic scientists, in the quality assurance requirements brought onto them, and in the understanding of frameworks to interpret forensic evidence have been made in recent years. This article reviews the two standards in the light of these evolutions and proposes some practical improvements in terms of the standardization of the analyses, the comparison of ink samples, and the interpretation of ink examination. Some of these suggestions have already been included in a DHS funded project aimed at creating a digital ink library for the United States Secret Service.

Appropriateness of early management of newly diagnosed Crohn's disease in a European population-based cohort.

OBJECTIVE: The European Panel on the Appropriateness of Crohn's disease Therapy (EPACT) has developed appropriateness criteria. We have applied these criteria retrospectively to the population-based inception cohort of Crohn's disease (CD) patients of the European Collaborative Study Group on Inflammatory Bowel Disease (EC-IBD). MATERIAL AND METHODS: A total of 426 diagnosed CD patients from 13 European centers were enrolled at the time of diagnosis (first flare, naive patients). We used the EPACT definitions to identify 247 patients with active luminal CD. We then assessed the appropriateness of the initial drug prescription according to the EPACT criteria. RESULTS: Among the cohort patients 163 suffered from mild-to-moderate CD and 84 from severe CD. Among the mild-to-moderate disease group, 96 patients (59%) received an appropriate treatment, whereas for 66 patients (40%) the treatment was uncertain and in one case (1%) inappropriate. Among the severe disease group, 86% were treated medically and 14% required surgery. 59 (70%) were appropriately treated, whereas for one patient (1%) the procedure was considered uncertain and for 24 patients (29%) inappropriate. CONCLUSION: Initial treatment was appropriate in the majority of cases for non-complicated luminal CD. Inappropriate or uncertain treatment was given in a significant minority of patients, with an increased potential risk of adverse events.

The use of the quality model of Parasuraman, Zeithaml and Berry in health services

This is an article about the theoretical model for assessing quality in health services proposed by Parasuraman, Zheitaml and Berry, in order to measure the degree of satisfaction of users. This model is based on the analysis of expectations and perceptions of users of health services, by means of five dimensions: tangibility, reliability, responsiveness, assurance and empathy. From the difference between what is expected by the user and the service offered, gaps or shortcomings are derived that may be the main obstacle for users to perceive the provision of such services with quality. It was observed that the use of the psychometric scale called Service Quality (SERVQUAL) in some studies about satisfaction, obtained very favorable results in the institutions in which it was employed. The analysis revealed the need to improve the existing models of evaluation, as well as the importance of measuring user satisfaction in health institutions.

Pouvoir discrétionnaire et redevabilité de la bureaucratie de guichet : les taxateurs d'une caisse de chômage comme acteurs de mise en oeuvre

Résumé en français La thèse de doctorat porte, de manière générale, sur le rôle des acteurs administratifs dans la mise en oeuvre de l'action publique. En particulier, dans le contexte de l'implémentation de la politique suisse d'assurance-chômage, la recherche se focalise sur l'étude de la bureaucratie de guichet, à savoir un type spécifique d'administrations et d'agents publics situés aux premières lignes de l'action étatique et qui sont en contact direct et quotidien avec les usagers. La thèse a pour objectif principal d'obtenir une compréhension détaillée des impacts concrets dont sont porteurs deux types de réformes majeures du secteur public : les réformes de Nouvelle Gestion Publique (NGP) et les nouvelles technologies informatiques. Le questionnement central de la recherche consiste en une étude approfondie des effets de ces réformes sur les bureaucraties de guichet, et en particulier sur deux aspects centraux les concernant : d'une part, le niveau de pouvoir discrétionnaire que les agents publics de base disposent dans l'application de la loi fédérale sur l'assurance-chômage, autrement dit leur marge de manoeuvre ; d'autre part, les manières au travers desquelles ces mêmes agents sont appelés à rendre des comptes quant à leurs actions et leurs décisions, à savoir l'enjeu plus large de la redevabilité publique des acteurs administratifs. Ces enjeux ont été analysés au niveau empirique dans le contexte organisationnel d'une caisse publique cantonale de chômage ayant expérimenté les réformes évoquées ci-dessus. L'organisation choisie a été investiguée au travers d'une étude de cas ethnographique approfondie (observation directe du travail quotidien des agents, entretiens semi-directifs, analyse de documents) pendant une période de six mois environ entre 2008 et 2009. L'analyse empirique fournit quatre résultats : a) de manière générale, les taxateurs de la caisse de chômage disposent d'un faible niveau de pouvoir discrétionnaire ; b) le degré de pouvoir discrétionnaire varie selon le type de tâche ; c) les agents sur le terrain rendent des comptes auprès d'une multiplicité d'acteurs, sur une variété d'aspects de leur travail et au travers de différents mécanismes de contrôle ; d) les outils de NGP et les nouvelles technologies informatiques ont peu d'impact sur l'étendue du pouvoir discrétionnaire des agents mais contribuent à influencer le type de redevabilité publique pratiquée à ce niveau. Summary in English This PhD dissertation deals with the role of public administration in policy implementation. In the Swiss context of unemployment insurance policy, it focuses on street-level bureaucracy, a specific type of public organisations and agents located at the frontline of public action, that is to say low-level civil servants who are in direct, daily and face-to-face contact with citizens. The dissertation aims at a deep understanding of what are the concrete impacts of two main important changes touching public sector organizations : New Public Management reforms (NPM) and Information and Communication technologies (ICT). The main research question consists in assessing the impacts of those reforms on two central issues regarding street-level bureaucrats : on the one hand, the effective degree of discretion frontline agents do have in implementing the federal law on unemployment insurance ; on the other hand, the ways through which these bureaucrats are held accountable about their action and decisions, i.e. accountability regimes at the street-level. These issues have been empirically addressed in the organisational context of a cantonal Unemployment Insurance Funds having experienced the above mentioned reforms. The organisation has been investigated through an in-depth ethnographic case-study (direct observation of daily work, semi-structured interwiews, documentary analysis) in 2008 and 2009 for approximately six months. The empirical analysis indicates that a) in general, street-level agents do exert low degree of policy discretion; b) the level of discretion is variable from one specific task to another ; c) frontline workers are held accountable to many actors, on various aspects of their work and through different mechanisms of control ; d) NPM and ICT instruments have few impact on the issue of policy discretion but more on the type of street-level accountability which is concretely practised at this level.

Investigation of Electromagnetic Gauges for Determining In-Place HMA Density, 2007

Density is an important component of hot-mix asphalt (HMA) pavement quality and long-term performance. Insufficient density of an in-place HMA pavement is the most frequently cited construction-related performance problem. This study evaluated the use of electromagnetic gauges to nondestructively determine densities. Field and laboratory measurements were taken with two electromagnetic gauges—a PaveTracker and a Pavement Quality Indicator (PQI). Test data were collected in the field during and after paving operations and also in a laboratory on field mixes compacted in the lab. This study revealed that several mix- and project-specific factors affect electromagnetic gauge readings. Consequently, the implementation of these gauges will likely need to be done utilizing a test strip on a project- and mix-specific basis to appropriately identify an adjustment factor for the specific electromagnetic gauge being used for quality control and quality assurance (QC/QA) testing. The substantial reduction in testing time that results from employing electromagnetic gauges rather than coring makes it possible for more readings to be used in the QC/QA process with real-time information without increasing the testing costs.

Iowa Comprehensive Annual Financial Report, 2005

In accordance with Iowa Code Section 8A.502(8) we are pleased to submit the Comprehensive Annual Financial Report (CAFR) for the State of Iowa for the fiscal year ended June 30, 2005. The report is presented in three sections as follows: • The Introductory Section includes this transmittal letter, the Government Finance Officers Association (GFOA) Certificate of Achievement for the fiscal year 2004 CAFR, an organizational chart of State government, and a list of principal State officials. • The Financial Section contains the independent auditor’s report on the Basic Financial Statements, Management’s Discussion and Analysis (MD&A), the Basic Financial Statements, and Notes to the Financial Statements. The Financial Section also contains Required Supplementary Information (RSI), other than the MD&A, and supplementary information in the form of combining financial statements and schedules. This letter is intended to be read in conjunction with the MD&A. • The Statistical Section highlights selected financial and demographic information, generally presented on a multi-year basis. The Department of Administrative Services is responsible for both the accuracy of the presented data, and the completeness and fairness of the presentation. We believe the information presented is accurate in all material respects and the necessary disclosures have been made which enable the reader to obtain an understanding of the State’s financial activity. This report has been prepared in accordance with U.S. generally accepted accounting principles (GAAP) for governments as promulgated by the Governmental Accounting Standards Board (GASB). As a part of the statewide accounting system upgrade during fiscal year 2005, the implementation team performed a comprehensive review of the adequacy of internal controls and budgetary controls of the system. The team determined that internal controls continue to be in place to provide reasonable, but not absolute, assurance that assets are safeguarded against unauthorized use or disposition, and that financial records from all appropriate sources are reliable for preparing financial statements and maintaining accountability. The concept of reasonable assurance recognizes the cost of internal controls should not exceed the benefits likely to be derived from their use. To monitor the adequacy of internal controls, the Auditor of State reviews internal control procedures as an integral part of departmental audits.

Quality safeguards and regulation of online pharmacies

Using econometric evidence, this article confirms that distribution ofmedicines online is split into two market segments of very diversequality, and identifies the factors that drive quality and qualityassurance in this activity. Unlike fraudulent, rogue, websites, whichoffer scant guarantees and usually sell just a few medicines withoutprescription, online pharmacies offering insurance coverage and linkedto conventional pharmacies typically sell a wholerange of drugs, require third-party medical prescriptions and provideabundant information to patients. It is shown that, where onlinepharmacies are allowed to act legally, market forces enhance quality,as private insurers require professional standards, and specialized thirdparties make a business of certifying them. Furthermore, older onlinepharmacies and those running conventional operations offer higherquality, probably because of reputational investments. Overall, this evidence supports licensing online pharmacies, especiallyconsidering that prohibiting them is ineffective against fraudulent sites.

Controlo Interno como factor de melhoria empresarial - estudo de caso prático Centro de Emprego e Formação Profissonal Santa Cruz

A problemática do controlo interno como factor de melhoria empresarial, foi a que orientou esta pesquisa realizada no CEFPSC (Centro de Emprego e Formação Profissional de Santa Cruz). É que, segundo Morais & Martins (2007, pág. 27) existe controlo adequado quando a gestão planeou e organizou, isto é, concebeu, de tal modo que foi assegurado uma garantia razoável que os riscos da organização foram adequadamente geridos e de que os objectivos e metas da organização serão alcançados de forma eficiente e económica. Sendo assim, é de notar a importância desta ferramenta em traçar estratégias de gestão no processo decisório, servindo assim de uma mais-valia à entidade com vista a permitir responder à questão: Em que medida o controlo interno tem sido utilizado como método de apoio à gestão do Centro de Emprego e Formação Profissional de Santa Cruz? Este trabalho tem como objectivo compreender a actuação e a contribuição do Controlo Interno na gestão eficiente do CEFPSC. As informações foram recolhidas mediante a aplicação de um questionário de controlo interno e entrevistas ao Responsável do CEFPSC, bem como ao Presidente do IEFP, enquanto órgão central. O tratamento dos dados foi realizado com auxílio informático, utilizando, para tal, o programa Excel.

O Dualismo Cultural: os Luso-Caboverdianos entre a Escola a Família e a Comunidade (Estudo de Caso)

A tese que ora findamos visa a obtenção do grau de doutora em Educação, na Especialidade de Desenvolvimento Curricular, pelo Departamento do Currículo e Tecnologia Educativa, do Instituto de Educação e Psicologia, da Universidade do Minho. Intitulado o dualismo cultural: os luso-caboverdianos entre a escola, a família e a comunidade, o presente estudo centra-se numa abordagem crítica da escolaridade básica obrigatória, no qual procurámos compreender e explicar as condições de realização deste nível de ensino pelos jovens de ascendência caboverdiana, nascidos em Portugal, na qualidade de sujeitos biculturais em consequência da simbiose das culturas caboverdeana e portuguesa. Isto para concluirmos se na oferta do serviço educativo e de formação estão acautelados os seus direitos de cidadania e de participação na sociedade em que se encontram inseridos e a que pertencem de facto. Nesta investigação foi fundamental analisar a oferta de educação básica, entender as representações de alunos lusocaboverdeanos acerca da sua identidade cultural e das suas percepções sobre a formação académica que recebem; reconhecer representações e percepções de professores acerca da realidade educativa portuguesa, o enquadramento da multiculturalidade e a docência em turmas com alunos luso-caboverdianos, e compreender as percepções de pais e encarregados da educação caboverdeanos acerca da realidade educativa portuguesa e do enquadramento dos seus filhos na escola, para perceber se o insucesso educativo dos luso-caboverdeanos está relacionado com a condição de aluno “culturalmente diferente” ou se tem a sua origem na escola e no currículo da escolaridade obrigatória e, assim, contribuir com subsídios teóricos e práticos para o aprofundamento da problemática da multiculturalidade em Portugal, com vista à sua potenciação e normalização no sistema educativo. Estando perante uma sociedade de formação multicultural reafirmada com a colonização, justifica-se, em Portugal, a preocupação com a temática da diversidade cultural nas políticas educativas, resultante da consciencialização da manifestação da diversidade cultural no contexto escolar, podendo a sua omissão constituir num factor de insucesso educativo. Por isso, integramos nesta investigação matérias como: uma conceptualização do multiculturalismo com vista a questionar e clarificar os conceitos e as perspectivas inerentes a este fenómeno. Uma tentativa de desocultar para perceber o conteúdo simbólico e os porquês das políticas de integração das minorias etnicoculturais que, ao que parece, nos tempos que correm, por quase toda a parte, se converteram numa prioridade absoluta e inadiável. Estabelecemos uma ponte entre a génese do campo curricular e a construção de um currículo multi e/ou intercultural, merecendo devida atenção as tendências que dominam as discussões e a produção científica actuais nestes domínios. Problematizámos o currículo e identidade na escolaridade obrigatória nas dimensões inserção sociocultural, promoção da igualdade de sucesso educativo e inclusão dos sujeitos e o currículo e a educação para o exercício da cidadania numa escola que se quer plural. Neste último debatemos o conteúdo político da educação para a cidadania, as políticas educativas e curriculares e a escolaridade básica obrigatória como uma proposta que continua em aberto, por isso, passível de adequação às necessidades de uma educação da e para a diversidade. Procurámos fazer uma análise das políticas de integração socioeducativa da diversidade cultural, com destaque para o quadro legal que regula a integração das minorias étnicas na escola básica portuguesa, com particular incidência sobre as crianças pertencentes à comunidade caboverdeana nascidas em território português, procurando concluir acerca da existência, ou não, de posições e opções de políticas educativas concretas face à necessidade de dar prosseguimento à educação multicultural neste contexto. Tratou-se de uma investigação qualitativa holística, que permitiu desenvolver compreensões profundas dos fenómenos a partir das evidências reunidas, do estudo das representações dos sujeitos sobre quem recaem os resultados da investigação, mas também de sujeitos que, assim como o meio envolvente, estabelecem uma relação indirecta com os mesmos resultados. Circunscrito a um estudo de caso, a reflexão e a partilha de conhecimento e informações possibilitou desenvolver uma compreensão sobre a problemática estudada. Dos resultados obtidos, destacámos aqui que, em Portugal, apesar da absorvência da diversidade cultural nas política educativa, não se concretizou, ainda, uma proposta que, na prática, crie a reciprocidade entre as questões etnicoculturais e o sucesso e/ou insucesso educativos das minorias em educação com ganhos decisivos no combate ao insucesso e ao abandono escolar. Continua-se a desenvolver uma educação igualitarista monocultural pela via da homogeneização curricular, assente na noção de que povos e grupos podem estar em condições de igualdade se reunidos numa cultura comum. Aparentemente sob pilares democráticos, esta educação multicultural segue a concepção liberal associando essencialismo, universalismo e igualitarismo, resultando num propósito civilizacional excludente das minorias etnicoculturais. As conclusões chegadas permitem-nos defender a dessacralização do currículo nacional comum e uniforme e a defesa de uma proposta curricular baseada numa cultura científica global e necessária, de acordo com as faixas etárias e níveis de ensino, com campos de integração obrigatória de conteúdos territorializados alicerçados no interculturalismo como estratégia promotora da interacção crítica e solidária entre diferentes sujeitos e grupos culturais, permissiva da construção de identidades próprias e da confissão da diferença cultural, associada ao intraculturalismo como uma via permeabilizadora da educação democrática como garante da cidadania plena a todos os indivíduos, como condição fundamental para o estabelecimento das condições de igualdade e de garantia de sucesso em educação.

Audit quality: Attributes, private safeguards and the role of regulation

This article examines the private mechanisms used to safeguard quality in auditing, with a view to defining rules capable of facilitating the performance of market forces. An outline is given of a general theory of private quality assurance in auditing, based on the use of quasi-rents to self-enforce quality dimensions. Particular attention is paid to the role of fee income diversification as the key ingredient of private incentives for audit quality. The role of public regulation is then situated in the context defined by the presence of these safeguard mechanisms. This helps in defining the content of rules and the function of regulatory bodies in facilitating and strengthening the protective operation of the market. By making sense of the interaction between regulation, quality attributes and private safeguards, the analysis helps to evaluate the relative merits of different regulatory options.

The choice of titling system in land

This paper analyzes the choice of the socially optimal titling systemassuming rational individual choices about recording, assurance andregistration decisions. It focuses on the enforcement of propertyrights on land under private titling and the two existing publictitling systems, recording and registration. When the reduction in theexpected costs of eviction compensates the higher cost of initialregistration, it is more efficient to introduce a registration systemrather than a recording system. The development of private "titleassurance" improves the standing of recording as compared toregistration. This improvement depends, however, on the efficiency ofthe assurance technology and, also, on corrective taxation that isneeded to align individual optimization, which disregards the transferelement in eviction, with social objectives.