Iowa Department of Administrative Services Customer Council Archives: State Accounting, 2004

Archive of meeting agendas and minutes for 2004 for the DAS-I/3 Customer Council.

Iowa Department of Administrative Services Customer Council Archives: State Accounting, 2005

Archive of meeting agendas and minutes for 2005 for the DAS-I/3 Customer Council.

A diversidade diferencial beta de Coleoptera (Insecta) em uma paisagem antropizada do Bioma Araucária

Este trabalho dá continuidade aos estudos sobre a fauna de Coleoptera do Parque Estadual de Vila Velha, Ponta Grossa, Paraná (PROVIVE). Teve como objeto conhecer a diversidade diferencial, ou seja, avaliar as mudanças que ocorrem na composição de espécies em áreas que sofreram ação antrópica. Os dados foram obtidos a partir de coletas através de armadilha malaise, de setembro de 1999 a agosto de 2000 (52 semanas), em cinco áreas reconhecidas como sendo diferentes habitats num capão de araucária (Floresta Ombrófila Mista), em diferentes níveis de conservação e de manejo:1) uma área de borda de mata (campo - floresta); 2) uma área com povoamento de Araucaria angustifolia, sem manejo; 3) uma área em estágio inicial a intermediário de sucessão vegetal; 4) uma área em estágio intermediário a avançado de sucessão vegetal e 5) uma área em estágio avançado de sucessão vegetal. Foram coletados 10.822 indivíduos de 1.659 espécies. A aplicação de diferentes índices de diversidade beta (b), baseados em medidas de continuidade de espécies e de ganho e perda de espécies, resultaram em altas taxas de mudança, indicando alta diversidade diferencial entre as áreas, onde já havia sido constatada a existência de alta diversidade inventarial (a). A área que mais se diferenciou na composição de espécies foi a borda de mata. As áreas em sucessão vegetal foram as mais assemelhadas entre si, em níveis crescentes da menos para a mais conservada. A alta riqueza de espécies e alta diversidade na composição de espécies de Coleoptera observadas no capão de araucária de Vila Velha, Ponta Grossa, corroboram outros estudos que indicaram ser possível envolver uma grande quantidade da riqueza regional de espécies se for mantido um mosaico de habitats em uma paisagem, envolvendo diferentes níveis de conservação e encraves com plantio de árvores nativas. A fauna de Coleoptera apresentou uma diversidade de composição de espécies que mostram ser um táxon sensível às alterações ambientais em pequena escala espacial, característica importante para ser um indicador de condições ambientais em áreas florestadas.

The ethics of creative accounting

The term 'creative accounting' can be defined in a number ofways. Initially we will offer this definition: 'a processwhereby accountants use their knowledge of accounting rulesto manipulate the figures reported in the accounts of abusiness'.To investigate the ethical issues raised by creativeaccounting we will:- Explore some definitions of creative accounting.- Consider the various ways in which creative accounting can be undertaken.- Explore the range of reasons for a company's directors to engage in creative accounting.- Review the ethical issues that arise in creative accounting.- Report on surveys of auditors' perceptions of creative accounting in the UK, Spain and New Zealand.

An analysis of the accounting principles applied by the European Farm Accountancy Data Network

In spite of its relative importance in the economy of many countriesand its growing interrelationships with other sectors, agriculture has traditionally been excluded from accounting standards. Nevertheless, to support its Common Agricultural Policy, for years the European Commission has been making an effort to obtain standardized information on the financial performance and condition of farms. Through the Farm Accountancy Data Network (FADN), every year data are gathered from a rotating sample of 60.000 professional farms across all member states. FADN data collection is not structured as an accounting cycle but as an extensive questionnaire. This questionnaire refers to assets, liabilities, revenues and expenses, and seems to try to obtain a "true and fair view" of the financial performance and condition of the farms it surveys. However, the definitions used in the questionnaire and the way data is aggregated often appear flawed from an accounting perspective. The objective of this paper is to contrast the accounting principles implicit in the FADN questionnaire with generally accepted accounting principles, particularly those found in the IVth Directive of the European Union, on the one hand, and those recently proposed by the International Accounting Standards Committee’s Steering Committeeon Agriculture in its Draft Statement of Principles, on the other hand. There are two reasons why this is useful. First, it allows to make suggestions how the information provided by FADN could be more in accordance with the accepted accounting framework, and become a more valuable tool for policy makers, farmers, and other stakeholders. Second, it helps assessing the suitability of FADN to become the starting point for a European accounting standard on agriculture.

Tetracycline-regulated expression of VEGF-A in beta cells induces angiogenesis: improvement of engraftment following transplantation.

Early revascularization of pancreatic islet cells after transplantation is crucial for engraftment, and it has been suggested that vascular endothelial growth factor-A (VEGF-A) plays a significant role in this process. Although VEGF gene therapy can improve angiogenesis, uncontrolled VEGF secretion can lead to vascular tumor formation. Here we have explored the role of temporal VEGF expression, controlled by a tetracycline (TC)-regulated promoter, on revascularization and engraftment of genetically modified beta cells following transplantation. To this end, we modified the CDM3D beta cell line using a lentiviral vector to promote secretion of VEGF-A either in a TC-regulated (TET cells) or a constitutive (PGK cells) manner. VEGF secretion, angiogenesis, cell proliferation, and stimulated insulin secretion were assessed in vitro. VEGF secretion was increased in TET and PGK cells, and VEGF delivery resulted in angiogenesis, whereas addition of TC inhibited these processes. Insulin secretion by the three cell types was similar. We used a syngeneic mouse model of transplantation to assess the effects of this controlled VEGF expression in vivo. Time to normoglycemia, intraperitoneal glucose tolerance test, graft vascular density, and cellular mass were evaluated. Increased expression of VEGF resulted in significantly better revascularization and engraftment after transplantation when compared to control cells. In vivo, there was a significant increase in vascular density in grafted TET and PGK cells versus control cells. Moreover, the time for diabetic mice to return to normoglycemia and the stimulated plasma glucose clearance were also significantly accelerated in mice transplanted with TET and PGK cells when compared to control cells. VEGF was only needed during the first 2-3 weeks after transplantation; when removed, normoglycemia and graft vascularization were maintained. TC-treated mice grafted with TC-treated cells failed to restore normoglycemia. This approach allowed us to switch off VEGF secretion when the desired effects had been achieved. TC-regulated temporal expression of VEGF using a gene therapy approach presents a novel way to improve early revascularization and engraftment after islet cell transplantation.

Mandatory accounting disclosure by small private companies

This article analyzes how mandatory accounting disclosure is grounded on differentrationales for private and public companies. It also explores technological changes, such ascomputerised databases and the Internet, which have recently made disclosure of companyaccounts by small companies potentially less costly and more valuable, thanks to electronicfiling and universal online access to credit information systems. These recent developmentsfavour policies that would expand the scope of mandatory publication for small companies incountries where it is voluntary. They also encourage policies to reduce the costs and enhancethe value of disclosure through administrative reforms of filing, archive and retrieval systems.Survey and registry evidence on how the information in the accounts is valued and used bycompanies is consistent with these claims about the evolution of the tradeoff of costs andbenefits that should guide policy in this area.

Teaching, research and service: Experience and opinions of accounting Spanish academics

Research, teaching and service are the main activities carried out in almost all European universities. Previous research, which has been mainlycentred in North-American universities, has found solid results indicatingthat research and teaching are not equally valued when deciding on facultypromotion. This conclusion creates a potential conflict for accountingacademics on how to distribute working time in order to accomplish personalcareer objectives. This paper presents the results of a survey realisedin two European countries: Spain and the United Kingdom, which intendedto explore the opinions and personal experience of accounting academicsworking in these countries. Specifically, we focus on the following issues:(i) The impact of teaching and service on time available for research;(ii) The integration of teaching and research; (iii) The perceived valueof teaching and research for career success and (iv) The interaction betweenprofessional accounting and accounting research. The results show thatboth in Spain and in the United Kingdom there is a conflict between teachingand research, which has its origin in the importance attached to researchactivities on promotion decisions. It also seems evident that so far, theconflict is being solved in favour of research in prejudice of teaching.

Accounting information and the prediction of farm viability

Until recently farm management made little use of accounting and agriculture has been largely excluded from the scope of accounting standards. This article examines the current use of accounting in agriculture and points theneed to establish accounting standards for agriculture. Empirical evidence shows that accounting can make a significant contribution to agricultural management and farm viability and could also be important for other agents involved in agricultural decision making. Existing literature on failureprediction models and farm viability prediction studies provide the starting point for our research, in which two dichotomous logit models were applied to subsamples of viable and unviable farms in Catalonia, Spain. The firstmodel considered only non-financial variables, while the other also considered financial ones. When accounting variables were added to the model, a significant reduction in deviance was observed.

Gestão da Qualidade nas Entidades Públicas: O caso da entidade beta

Evidenciando a literatura sobre o Total Quality Management (TQM), que existem posições muito divergentes sobre a possibilidade da sua aplicação às entidades do sector público, o presente estudo tem como principal objetivo analisar a implementação do TQM nas Entidades Públicas, no sentido de compreender as motivações e as dificuldades que essas entidades enfrentam. Ao mesmo tempo, procura mostrar que adoção desta filosofia de gestão deixou de ser destinada apenas ao sector privado, passando também a fazer parte da realidade das organizações públicas. Como forma de alcançar os objetivos propostos, optou-se por uma metodologia qualitativa e interpretativa, tendo sido utilizado o método do estudo de caso e como técnica de investigação entrevistas semiestruturadas aos colaboradores da Entidade Beta envolvidos no processo da qualidade. As principais conclusões apontam pelo facto de a adoção do TQM na Entidade Beta ter contado com o envolvimento da gestão de topo e de todos os colaboradores apesar de inicialmente existir uma grande resistência por parte destes últimos. Uma das principais motivações para a adoção desta filosofia foi a preocupação com a imagem externa, bem como a preocupação em satisfazer as necessidades dos clientes. Quanto às dificuldades encontradas no processo de implementação, a escassez de tempo foi a mais realçada pelos colaboradores. A aplicação do TQM à Entidade Beta trouxe vários benefícios, tais como a melhoria dos processos, incentivo ao trabalho de equipa, satisfação dos clientes e uma visão de melhoria contínua.

Tomosyn-1 is involved in a post-docking event required for pancreatic beta-cell exocytosis.

Although the assembly of a ternary complex between the SNARE proteins syntaxin-1, SNAP25 and VAMP2 is known to be crucial for insulin exocytosis, the mechanisms controlling this key event are poorly understood. We found that pancreatic beta-cells express different isoforms of tomosyn-1, a syntaxin-1-binding protein possessing a SNARE-like motif. Using atomic force microscopy we show that the SNARE-like domain of tomosyn-1 can form a complex with syntaxin-1 and SNAP25 but displays binding forces that are weaker than those observed for VAMP2 (237+/-13 versus 279+/-3 pN). In pancreatic beta-cells tomosyn-1 was found to be concentrated in cellular compartments enriched in insulin-containing secretory granules. Silencing of tomosyn-1 in the rat beta-cell line INS-1E by RNA interference did not affect the number of secretory granules docked at the plasma membrane but led to a reduction in stimulus-induced exocytosis. Replacement of endogenous tomosyn-1 with mouse tomosyn-1, which differs in the nucleotide sequence from its rat homologue and escapes silencing, restored a normal secretory rate. Taken together, our data suggest that tomosyn-1 is involved in a post-docking event that prepares secretory granules for fusion and is necessary to sustain exocytosis of pancreatic beta-cells in response to insulin secretagogues.

A portrait of the Spanish accounting community

This study presents a portrait of the Spanish academic accountingcommunity in 1995, based upon a questionnaire circulated to Spanishaccounting academics in 1995 and upon an analysis of authorship andcitations in the main Spanish accounting journals. The approach tothese analyses is grounded in similar studies which have been carriedout in the United States, Spain and elsewhere. but the combination oftechniques used in this study is particularly broad in range.The results of the study are used to describe a range ofcharacteristics of Spanish accounting academics, for example,publications records and length of academic experience. The analysisof publications produces a ranking by institutional affiliation ofthe most significant contributors to current debates on accounting.Citation analysis is used to identify the range and extent ofinternational influences upon the Spanish academic accountingcommunity, and to provide an additional ranking by institutionalaffiliation of the most frequently cited sources A significantfinding was that the nature and extent of international influence hadchanged very little over the ten year period since Spain entered theEuropean Union and started to implement European Directives.Perceptions of journal quality were elicited by questionnaire. Fortyfive journals, Spanish and international are included in a listranked for perceived importance as outlets for publication. and assources of support for teaching and research. The results of thisexercise show that Spanish journals were ranked low relative tojournals published in the United Kingdom and United States.Finally the study examines the extent of purpose upon Spanishaccounting academies to publish, by presenting results of a questionabout criteria for promotion, and also by examining and increasingtendency to publish co-authored work.

New opportunities for farm accounting

There is a gap between the importance given to accounting and the low level of bookkeeping and accounting practice in the agricultural sector. Current general accounting rules do not adapt very well to the particularities of farming and are difficult and expensive to implement. The Farm Accountancy Data Network (FADN) and IASC's Proposed International Accounting Standard on Agriculture (PIASA) could be key elements to improve the use of accounting in European farms. The PIASA provides a strong conceptual framework but might need further instruments for its implementation in practice. FADN is an experienced network that has elaborated very detailed farm accounting procedures. Empirical data indicate that current FADN reports are already considered useful by farmers for different purposes. Some changes in the FADN procedures are suggested, while some aspects of FADN are worthwhile for the future IAS on agriculture.

Creative accounting: Some ethical issues of macro- and micro-manipulation

This paper examines two principal categories of manipulative behaviour. The term'macro-manipulation' is used to describe the lobbying of regulators to persuadethem to produce regulation that is more favourable to the interests of preparers.'Micro-manipulation' describes the management of accounting figures to produce abiased view at the entity level. Both categories of manipulation can be viewed asattempts at creativity by financial statement preparers. The paper analyses twocases of manipulation which are considered in an ethical context. The paperconcludes that the manipulations described in it can be regarded as morallyreprehensible. They are not fair to users, they involve an unjust exercise ofpower, and they tend to weaken the authority of accounting regulators.