Report of Recommendations to the Iowa Department of General Services, June 30, 2003

State Agency Audit Report

Report of Recommendations to the Iowa Department of Human Services - Central Distribution Center, June 30, 2003

State Agency Audit Report

Report of Recommendation to the Iowa Department of Human Services, June 30, 2003

State Agency Audit Report

Iowa Department of Human Services - Case Management Unit, Independent Auditor's Reports Basic Financial Statements and Supplementary Information, June 30, 2003

State Agency Audit Report

Combined Report on the Institutions Under the Control of the Iowa Department of Human Services: Schedules Findings and Recommendations, June 30, 2003

State Agency Audit Report

Combined Report of Recommendations to the Eight Judicial District Departments of Correctional Services, June 30, 2003

State Agency Audit Report

Investigation of the Department Human Services' handling of allegations of child abuse concerning Shelby Duis, 2000

Investigative report produced by Iowa Citizens' Aide/Ombudsman

Dormitory and Dining Services Revenue Bond Funds, Iowa State University of Science and Technology, Independent Auditor's Report Financial Statements and Supplemental Information, June 30, 2004

State University Audit Report

Special Investigation of the Fourth Judicial District Department of Correctional Services (District) Headquartered in Council Bluffs, July 1st, 2003 through August 31, 2004

Other Audit Report - Special Investigation

A Review of the State's Leased Space and the Leasing Process, General Services Enterprise of the Department of Administrative Services, July 1, 1998 through June 30, 2003

Other Audit Reports - State Leasing

North Iowa Juvenile Detention Services Commission, Independent Auditor's Reports, Financial Statement and Required Supplementary Information, Schedule of Findings, June 30, 2004

Other Audit Reports - 28E Organizations

Market rewards to patterns on increasing earnings: do cash flow patterns, accruals manipulation and real activities manipulation matter?

This study explores whether firms have differential price-earnings multiples associated with their means of achieving a sequential pattern of increasing positive earnings. Our main findings show that market participants assign higher price-earnings multiples to firms when their pattern of increasing earnings is supported by the same pattern of increasing cash flows. Market participants assign lower price-earnings multiples to firms suspect of having engaged in accrual-based earnings management, sales manipulation, and overproduction to achieve the earnings pattern. We find, however, that market participants do not penalize firms suspect of having achieved the earnings pattern through the opportunistic reduction of discretionary expenses.

Structure et processus dans une « Agence de développement de réseaux locaux de services de santé et de services sociaux » [Document électronique] : des problèmes et un diagnostic?

Ce cas décrit la structure organisationnelle en place dans une régie régionale de la santé et des services sociaux, ainsi que le processus de prise de décision pour un dossier particulier : la mise en oeuvre d'un programme d'interruption volontaire de grossesses dans la région. L'objectif est d'illustrer comment la structure organisationnelle peut influencer (positivement ou négativement) la façon de traiter les dossiers et les résultats qui en découlent. [Auteurs]

Iowa Department of Human Services - Case Management Unit, Independent Auditor's Reports, Basic Financial Statements and Supplementary Information, June 30, 2004

State Agency Audit Report

Supervised injection services : what has been demonstrated? : a systematic literature review

BACKGROUND: Supervised injection services (SISs) have been developed to promote safer drug injection practices, enhance health-related behaviors among people who inject drugs (PWID), and connect PWID with external health and social services. Nevertheless, SISs have also been accused of fostering drug use and drug trafficking. AIMS: To systematically collect and synthesize the currently available evidence regarding SIS-induced benefits and harm. METHODS: A systematic review was performed via the PubMed, Web of Science, and ScienceDirect databases using the keyword algorithm [("SUPERVISED" OR "SAFER") AND ("INJECTION" OR "INJECTING" OR "SHOOTING" OR "CONSUMPTION") AND ("FACILITY" OR "FACILITIES" OR "ROOM" OR "GALLERY" OR "CENTRE" OR "SITE")]. RESULTS: Seventy-five relevant articles were found. All studies converged to find that SISs were efficacious in attracting the most marginalized PWID, promoting safer injection conditions, enhancing access to primary health care, and reducing the overdose frequency. SISs were not found to increase drug injecting, drug trafficking or crime in the surrounding environments. SISs were found to be associated with reduced levels of public drug injections and dropped syringes. Of the articles, 85% originated from Vancouver or Sydney. CONCLUSION: SISs have largely fulfilled their initial objectives without enhancing drug use or drug trafficking. Almost all of the studies found in this review were performed in Canada or Australia, whereas the majority of SISs are located in Europe. The implementation of new SISs in places with high rates of injection drug use and associated harms appears to be supported by evidence.