Iowa Utilities Board Fiscal Year 2004 Regulatory Plans Pursuant to Executive Order Nine, August 1, 2003

Report for Iowa Utilities Board

Farm-Level Analysis of Risk Management Proposals, March 2000

This paper presents a detailed report of the representative farm analysis (summarized in FAPRI Policy Working Paper #01-00). At the request of several members of the Committee on Agriculture, Nutrition, and Forestry of the U.S. Senate, we have continued to analyze the impacts of the Farmers’ Risk Management Act of 1999 (S. 1666) and the Risk Management for the 21st Century Act (S. 1580). Earlier analysis reported in FAPRI Policy Working Paper #04-99 concentrated on the aggregate net farm income and government outlay impacts. The representative farm analysis is conducted for several types of farms, including both irrigated and non-irrigated cotton farms in Tom Green County, Texas; dryland wheat farms in Morton County, North Dakota and Sumner County, Kansas; and a corn farm in Webster County, Iowa. We consider additional factors that may shed light on the differential impacts of the two plans. 1. Farm-level income impacts under alternative weather scenarios. 2. Additional indirect impacts, such as a change in ability to obtain financing. 3. Implications of within-year price shocks. Our results indicate that farmers who buy crop insurance will increase their coverage levels under S. 1580. Farmers with high yield risk find that the 65 percent coverage level maximizes expected returns, but some who feel that they obtain other benefits from higher coverage will find that the S. 1580 subsidy schedule significantly lowers the cost of obtaining the additional coverage. Farmers with lower yield risk find that the increased indemnities from additional coverage will more than offset the increase in producer premium. In addition, because S. 1580 extends its increased premium subsidy percentages to revenue insurance products, farmers will have an increased incentive to buy revenue insurance. Differences in the ancillary benefits from crop insurance under the baseline and S. 1580 would be driven by the increase in insurance participation and buy-up. Given the same levels of insurance participation and buy-up, the ancillary benefits under the two scenarios would be the same.

Comparison between standard radiography and spiral CT with 3D reconstruction in the evaluation, classification and management of tibial plateau fractures.

The aim of this study was to compare the diagnostic efficiency of plain film and spiral CT examinations with 3D reconstructions of 42 tibial plateau fractures and to assess the accuracy of these two techniques in the pre-operative surgical plan in 22 cases. Forty-two tibial plateau fractures were examined with plain film (anteroposterior, lateral, two obliques) and spiral CT with surface-shaded-display 3D reconstructions. The Swiss AO-ASIF classification system of bone fracture from Muller was used. In 22 cases the surgical plans and the sequence of reconstruction of the fragments were prospectively determined with both techniques, successively, and then correlated with the surgical reports and post-operative plain film. The fractures were underestimated with plain film in 18 of 42 cases (43%). Due to the spiral CT 3D reconstructions, and precise pre-operative information, the surgical plans based on plain film were modified and adjusted in 13 cases among 22 (59%). Spiral CT 3D reconstructions give a better and more accurate demonstration of the tibial plateau fracture and allows a more precise pre-operative surgical plan.

Governança das áreas marinhas protegidas da província biogeográfica da Macaronésia

As áreas marinhas protegidas (AMPs), enquanto instrumentos de conservação da natureza, contribuem para a conservação, preservação e gestão dos ecossistemas costeiros e marinhos a nível mundial. Na Província Biogeográfica da Macaronésia, as AMPs existentes desempenham este papel de forma preponderante, principalmente no que diz respeito às espécies com impacte económico local. A governança consiste nas interacções entre estruturas, processos e tradições, as quais determinam como são exercidas as responsabilidades, como as decisões são tomadas e como é que a opinião dos cidadãos e grupos de interesse (stakeholders) é integrada no processo de decisão. Assim, a governança das AMPs é um factor determinante para o seu sucesso. Foi estudada a governança das AMPs na Província Biogeográfica da Macaronésia (arquipélagos dos Açores, Madeira, Canárias e Cabo Verde), com a finalidade de verificar se o actual estado de estabelecimento e gestão de AMPs nos quatro arquipélagos é ou não favorável a uma governança conjunta do meio marinho nesta província biogeográfica, tendo em vista os objectivos de conservação da natureza à escala global. Foi desenvolvida uma metodologia própria baseada na análise do quadro legal nacional e internacional e das estruturas governativas das AMPs, e ainda em entrevistas no arquipélago com menor disponibilidade de informação (Cabo Verde). Conclui-se que os três países que fazem parte da área de estudo detêm os quadros legais (internacional, regional e nacional) e institucional considerados suficientes para a conservação dos ecossistemas costeiros e marinhos. Esta análise permitiu a definição de acções que poderão ser desenvolvidas pelos quatro arquipélagos, visando uma gestão conjunta integrada das AMPs na área de estudo. Apesar de existirem vários diplomas e regulamentos jurídicos a nível nacional/regional sobre a conservação marinha, há ainda um longo caminho a percorrer no que diz respeito aos planos de gestão destinados a promover uma abordagem integrada da conservação à escala biogeográfica

Aggregation and errors in management accounting

Il est important pour les entreprises de compresser les informations détaillées dans des sets d'information plus compréhensibles. Au chapitre 1, je résume et structure la littérature sur le sujet « agrégation d'informations » en contrôle de gestion. Je récapitule l'analyse coûts-bénéfices que les comptables internes doivent considérer quand ils décident des niveaux optimaux d'agrégation d'informations. Au-delà de la perspective fondamentale du contenu d'information, les entreprises doivent aussi prendre en considération des perspectives cogni- tives et comportementales. Je développe ces aspects en faisant la part entre la comptabilité analytique, les budgets et plans, et la mesure de la performance. Au chapitre 2, je focalise sur un biais spécifique qui se crée lorsque les informations incertaines sont agrégées. Pour les budgets et plans, des entreprises doivent estimer les espérances des coûts et des durées des projets, car l'espérance est la seule mesure de tendance centrale qui est linéaire. A la différence de l'espérance, des mesures comme le mode ou la médiane ne peuvent pas être simplement additionnés. En considérant la forme spécifique de distributions des coûts et des durées, l'addition des modes ou des médianes résultera en une sous-estimation. Par le biais de deux expériences, je remarque que les participants tendent à estimer le mode au lieu de l'espérance résultant en une distorsion énorme de l'estimati¬on des coûts et des durées des projets. Je présente également une stratégie afin d'atténuer partiellement ce biais. Au chapitre 3, j'effectue une étude expérimentale pour comparer deux approches d'esti¬mation du temps qui sont utilisées en comptabilité analytique, spécifiquement « coûts basés sur les activités (ABC) traditionnelles » et « time driven ABC » (TD-ABC). Au contraire des affirmations soutenues par les défenseurs de l'approche TD-ABC, je constate que cette dernière n'est pas nécessairement appropriée pour les calculs de capacité. Par contre, je démontre que le TD-ABC est plus approprié pour les allocations de coûts que l'approche ABC traditionnelle. - It is essential for organizations to compress detailed sets of information into more comprehensi¬ve sets, thereby, establishing sharp data compression and good decision-making. In chapter 1, I review and structure the literature on information aggregation in management accounting research. I outline the cost-benefit trade-off that management accountants need to consider when they decide on the optimal levels of information aggregation. Beyond the fundamental information content perspective, organizations also have to account for cognitive and behavi¬oral perspectives. I elaborate on these aspects differentiating between research in cost accounti¬ng, budgeting and planning, and performance measurement. In chapter 2, I focus on a specific bias that arises when probabilistic information is aggregated. In budgeting and planning, for example, organizations need to estimate mean costs and durations of projects, as the mean is the only measure of central tendency that is linear. Different from the mean, measures such as the mode or median cannot simply be added up. Given the specific shape of cost and duration distributions, estimating mode or median values will result in underestimations of total project costs and durations. In two experiments, I find that participants tend to estimate mode values rather than mean values resulting in large distortions of estimates for total project costs and durations. I also provide a strategy that partly mitigates this bias. In the third chapter, I conduct an experimental study to compare two approaches to time estimation for cost accounting, i.e., traditional activity-based costing (ABC) and time-driven ABC (TD-ABC). Contrary to claims made by proponents of TD-ABC, I find that TD-ABC is not necessarily suitable for capacity computations. However, I also provide evidence that TD-ABC seems better suitable for cost allocations than traditional ABC.

Thermal modeling and management in ultrathin chip stack technology

This paper presents a thermal modeling for power management of a new three-dimensional (3-D) thinned dies stacking process. Besides the high concentration of power dissipating sources, which is the direct consequence of the very interesting integration efficiency increase, this new ultra-compact packaging technology can suffer of the poor thermal conductivity (about 700 times smaller than silicon one) of the benzocyclobutene (BCB) used as both adhesive and planarization layers in each level of the stack. Thermal simulation was conducted using three-dimensional (3-D) FEM tool to analyze the specific behaviors in such stacked structure and to optimize the design rules. This study first describes the heat transfer limitation through the vertical path by examining particularly the case of the high dissipating sources under small area. First results of characterization in transient regime by means of dedicated test device mounted in single level structure are presented. For the design optimization, the thermal draining capabilities of a copper grid or full copper plate embedded in the intermediate layer of stacked structure are evaluated as a function of the technological parameters and the physical properties. It is shown an interest for the transverse heat extraction under the buffer devices dissipating most the power and generally localized in the peripheral zone, and for the temperature uniformization, by heat spreading mechanism, in the localized regions where the attachment of the thin die is altered. Finally, all conclusions of this analysis are used for the quantitative projections of the thermal performance of a first demonstrator based on a three-levels stacking structure for space application.

Nitrate and ammonium in soil solution in tobacco management systems

Tobacco farmers of southern Brazil use high levels of fertilizers, without considering soil and environmental attributes, posing great risk to water resources degradation. The objective of this study was to monitor nitrate and ammonium concentrations in the soil solution of an Entisol in and below the root zone of tobacco under conventional tillage (CT), minimum tillage (MT) and no-tillage (NT). The study was conducted in the small-watershed Arroio Lino, in Agudo, State of Rio Grande do Sul, Brazil. A base fertilization of 850 kg ha-1 of 10-18-24 and topdressing of 400 kg ha-1 of 14-0-14 NPK fertilizer were applied. The soil solution was sampled during the crop cycle with a tension lysimeter equipped with a porous ceramic cup. Ammonium and nitrate concentrations were analyzed by the distillation and titration method. Nitrate concentrations, ranging from 8 to 226 mg L-1, were highest after initial fertilization and decreased during the crop cycle. The average nitrate (N-NO3-) concentration in the root zone was 75 in NT, 95 in MT, and 49 mg L-1 in CT. Below the root zone, the average nitrate concentration was 58 under NT, 108 under MT and 36 mg L-1 under CT. The nitrate and ammonium concentrations did not differ significantly in the management systems. However, the nitrate concentrations measured represent a contamination risk to groundwater of the watershed. The ammonium concentration (N-NH4+) decreased over time in all management systems, possibly as a result of the nitrification process and root uptake of part of the ammonium by the growing plants.

Strategy of specification of management areas: rice grain yield as related to soil fertility

It is well-known nowadays that soil variability can influence crop yields. Therefore, to determine specific areas of soil management, we studied the Pearson and spatial correlations of rice grain yield with organic matter content and pH of an Oxisol (Typic Acrustox) under no- tillage, in the 2009/10 growing season, in Selvíria, State of Mato Grosso do Sul, in the Brazilian Cerrado (longitude 51º24' 21'' W, latitude 20º20' 56'' S). The upland rice cultivar IAC 202 was used as test plant. A geostatistical grid was installed for soil and plant data collection, with 120 sampling points in an area of 3.0 ha with a homogeneous slope of 0.055 m m-1. The properties rice grain yield and organic matter content, pH and potential acidity and aluminum content were analyzed in the 0-0.10 and 0.10-0.20 m soil layers. Spatially, two specific areas of agricultural land management were discriminated, differing in the value of organic matter and rice grain yield, respectively with fertilization at variable rates in the second zone, a substantial increase in agricultural productivity can be obtained. The organic matter content was confirmed as a good indicator of soil quality, when spatially correlated with rice grain yield.

Spatial planning to the test of property rights in Switzerland : an innovative land management approach to coordinate spatial planning goals with property rights interests

In Switzerland, the land management regime is characterized by a liberal attitude towards the institution of property rights, which is guaranteed by the Constitution. Under the present Swiss constitutional arrangement, authorities (municipalities) are required to take into account landowners' interests when implementing their spatial planning policy. In other words, the institution of property rights cannot be restricted easily in order to implement zoning plans and planning projects. This situation causes many problems. One of them is the gap between the way land is really used by the landowners and the way land should be used based on zoning plans. In fact, zoning plans only describe how landowners should use their property. There is no sufficient provision for handling cases where the use is not in accordance with zoning plans. In particular, landowners may not be expropriated for a non-conforming use of the land. This situation often leads to the opening of new building areas in greenfields and urban sprawl, which is in contradiction with the goals set into the Federal Law on Spatial Planning. In order to identify legal strategies of intervention to solve the problem, our paper is structured into three main parts. Firstly, we make a short description of the Swiss land management regime. Then, we focus on an innovative land management approach designed to implement zoning plans in accordance with property rights. Finally, we present a case study that shows the usefulness of the presented land management approach in practice. We develop three main results. Firstly, the land management approach brings a mechanism to involve landowners in planning projects. Coordination principle between spatial planning goals and landowners' interests is the cornerstone of all the process. Secondly, the land use is improved both in terms of space and time. Finally, the institution of property rights is not challenged, since there is no expropriation and the market stays free.

Estimate of Groundwater Recharge Based on Water Balance in The Unsaturated Soil Zone

ABSTRACT Groundwater management depends on the knowledge on recharge rates and water fluxes within aquifers. The recharge is one of the water cycle components most difficult to estimate. As a result, despite the chosen method, the estimates are subject to uncertainties that can be identified by means of comparison with other approaches. In this study, groundwater recharge estimates based on the water balance in the unsaturated zone is assessed. Firstly, the approach is evaluated by comparing the results with those of another method. Then, the estimates are used as inputs in a transient groundwater flow model in order to assess how the water table would respond to the obtained recharges rates compared to measured levels. The results suggest a good performance of the adopted approach and, despite some inherent limitations, it has advantages over other methods since the data required are easier to obtain.

Geomorphological method in the elaboration of hazard maps for flash-floods in the municipality of Jucuarán (El Salvador)

This work deals with the elaboration of flood hazard maps. These maps reflect the areas prone to floods based on the effects of Hurricane Mitch in the Municipality of Jucuarán of El Salvador. Stream channels located in the coastal range in the SE of El Salvador flow into the Pacific Ocean and generate alluvial fans. Communities often inhabit these fans can be affected by floods. The geomorphology of these stream basins is associated with small areas, steep slopes, well developed regolite and extensive deforestation. These features play a key role in the generation of flash-floods. This zone lacks comprehensive rainfall data and gauging stations. The most detailed topographic maps are on a scale of 1:25 000. Given that the scale was not sufficiently detailed, we used aerial photographs enlarged to the scale of 1:8000. The effects of Hurricane Mitch mapped on these photographs were regarded as the reference event. Flood maps have a dual purpose (1) community emergency plans, (2) regional land use planning carried out by local authorities. The geomorphological method is based on mapping the geomorphological evidence (alluvial fans, preferential stream channels, erosion and sedimentation, man-made terraces). Following the interpretation of the photographs this information was validated on the field and complemented by eyewitness reports such as the height of water and flow typology. In addition, community workshops were organized to obtain information about the evolution and the impact of the phenomena. The superimposition of this information enables us to obtain a comprehensive geomorphological map. Another aim of the study was the calculation of the peak discharge using the Manning and the paleohydraulic methods and estimates based on geomorphologic criterion. The results were compared with those obtained using the rational method. Significant differences in the order of magnitude of the calculated discharges were noted. The rational method underestimated the results owing to short and discontinuous periods of rainfall data with the result that probabilistic equations cannot be applied. The Manning method yields a wide range of results because of its dependence on the roughness coefficient. The paleohydraulic method yielded higher values than the rational and Manning methods. However, it should be pointed out that it is possible that bigger boulders could have been moved had they existed. These discharge values are lower than those obtained by the geomorphological estimates, i.e. much closer to reality. The flood hazard maps were derived from the comprehensive geomorphological map. Three categories of hazard were established (very high, high and moderate) using flood energy, water height and velocity flow deduced from geomorphological and eyewitness reports.

Non-conventional water resources in coastal areas: a review of the use of reclaimed water

In an era of increasing concern for limited water resources a wise joint management of conventional and nonconventional water resources must be considered. Water scarcity aggravates in coastal zones which are often characterised by high population density, intense economic activity and tourism; meaning heavy seasonal water demands. The relationships between sea and land-water can also compromise the quality of available freshwater. In this context, the use of non-conventional water increases the availability of water supplies. Non-conventional water resources of low quality could be directed to meet several needs (like watering lawns, washing cars, flushing toilets and cooling systems, among others). Therefore, significantly more potable water would be available to meet human demand for safe water.

The Hercynian structure of the Catalonian Coastal Ranges (NE Spain)

In the Catalonian Coastal Ranges, Paleozoic sedimentary and meta-sedimentary rocks crop out in severa1 areas, intruded by late tectonic Hercynian granitoids and separated by Mesozoic and Tertiary cover sediments. Large structures are often difficult to recognize, although a general east-west trend can be observed on the geological map. Deformation was accompanied by the development of cleavages and regional metamorphism. Green-schist facies rocks are prominent throughout the Ranges, while amphibolite facies are restricted to small areas. In low-grade areas, the main deformation phase generated south-facing folds with an axial plane cleavage (slaty cleavage in metapelitic rocks). The intersection lineation (Ss/Sl) and the axes of minor folds trend cast-west, as do all mapable structures. Late deformations generated coarse crenulations, small chevrons and kink-bands, all intersecting the slaty cleavage at high angles. In medium- to high-grade areas no major folds have been observed. In these areas, the main foliation is a schistosity and is often folded, giving centimetric to decimetric, nearly isoclinal intrafolial folds. In schists, these folds aremuchmore common than inother lithologies, and can be associated with a crenulation cleavage. All these planar structures in high-grade rocks are roughly parallel. The late Hercynian deformational events, which gave rise to the crenulations and small chevrons, also produced large (often kilometric) open folds which fold the slaty cleavage and schistosity. As aconsequence, alternating belts with opposite dip (north and south) of the main foliation were formed. With respect to the Hercynian orogenic belt, the Paleozoic outcrops of the Catalonian Coastal Ranges are located within the northern branch of the Ibero-Armorican arc, and have a relatively frontal position within the belt. The Carboniferous of the Priorat-Prades area, together with other outcrops in the Castellón Province, the Montalbán massif (Iberian Chain) and the Cantabrian zone (specially the Pisuerga-Carrión Province) probably form part of a wide area of foreland Carboniferous deposition placed at the core of the arc.

An Assessment of Traffic Safety in Urban Deer Herd Management Zones in Iowa, 2010

Many states are striving to keep their deer population to a sustainable and controllable level while maximizing public safety. In Iowa, measures to control the deer population include annual deer hunts and special deer herd management plans in urban areas. While these plans may reduce the deer population, traffic safety in these areas has not been fully assessed. Using deer population data from the Iowa Department of Natural Resources and data on deer-vehicle crashes and deer carcass removals from the Iowa Department of Transportation, the authors examined the relationship between deer-vehicle collisions, deer density, and land use in three urban areas in Iowa that have deer management plans in place (Cedar Rapids, Dubuque, and Iowa City) over the period 2002 to 2007. First, a comparison of deer-vehicle crash counts and deer carcass removal counts was conducted at the county level. Further, the authors estimated econometric models to investigate the factors that influence the frequency and severity of deer-vehicle crashes in these zones. Overall, the number of deer carcasses removed on the primary roads in these counties was greater than the number of reported deervehicle crashes on those roads. These differences can be attributed to a number of reasons, including variability in data reporting and data collection practices. In addition, high rates of underreporting of crashes were found on major routes that carry high volumes of traffic. This study also showed that multiple factors affect deer-vehicle crashes and corresponding injury outcomes in urban management zones. The identified roadway and non-roadway factors could be useful for identifying locations on the transportation system that significantly impact deer species and safety and for determining appropriate countermeasures for mitigation. Efforts to reduce deer density adjacent to roads and developed land and to provide wider shoulders on undivided roads are recommended. Improving the consistency and accuracy of deer carcass and deer-vehicle collision data collection methods and practices is also desirable.

Modeling Merging Behavior at Lane Drops, InTrans Projects 13-466 and 06-277, 2015

In work-zone configurations where lane drops are present, merging of traffic at the taper presents an operational concern. In addition, as flow through the work zone is reduced, the relative traffic safety of the work zone is also reduced. Improving work-zone flow-through merge points depends on the behavior of individual drivers. By better understanding driver behavior, traffic control plans, work zone policies, and countermeasures can be better targeted to reinforce desirable lane closure merging behavior, leading to both improved safety and work-zone capacity. The researchers collected data for two work-zone scenarios that included lane drops with one scenario on the Interstate and the other on an urban arterial roadway. The researchers then modeled and calibrated these scenarios in VISSIM using real-world speeds, travel times, queue lengths, and merging behaviors (percentage of vehicles merging upstream and near the merge point). Once built and calibrated, the researchers modeled strategies for various countermeasures in the two work zones. The models were then used to test and evaluate how various merging strategies affect safety and operations at the merge areas in these two work zones.