Fiscal Year 2008 Annual Report of the Iowa Communications Network, December 2008

This is the Annual Report for Fiscal Year 2007 (July 1, 2007-June 30, 2008) for the Iowa Communications Network.

Iowa Department of Transportation Office of Contracts Letting Summary - Fiscal 2008

Report of the letting activity of the Iowa Department of Transportation's Office of Contracts required by Iowa Code Section 307.12(15).

Iowa Department of Transportation Fiscal Year 2008 Report of Savings by Using Video Conferencing Through Iowa Communications Network to the Iowa General Assembly Pursuant to Iowa Code § II 84 Acts and Joint Resolutions Enacted at the 1994 Regular Session of the 75th General Assembly of the State of Iowa Iowa Code §8D.10 Report of Savings by State Agencies

Iowa Code § 8D.10 requires certain state agencies prepare an annual report to the General Assembly certifying the identified savings associated with that state agency’s use of the Iowa Communications Network (ICN). This report covers estimated cost savings related to video conferencing via ICN for the Iowa Department of Transportation (DOT). In FY 2008, the DOT did not conduct any sessions utilizing ICN’s video conferencing system. Therefore, no cost savings were calculated for this report.

Iowa Budget Report Fiscal Year 2010.

Governor Chet Culver and Lt. Governor Patty Judge submitted their $6.2 billion budget for fiscal year 2010. The proposal recommends further budget cuts – rather than tax increases – to help meet the challenges of declining state revenues. “In recent months, we have reduced state government spending by nearly $180 million in order to maintain a balanced budget,” said Governor Culver. "My budget proposal for fiscal year 2010 will reflect a 6.5 percent cut to almost every state department and program,” the Governor continued. “In fact, 207 of the 253 line items in my budget proposal will be cut by 6.5 percent. That represents a savings of $400 million to Iowa taxpayers.”

As Vicissitudes dos Impostos Indirectos no Sistema Fiscal Cabo-verdiano

O presente trabalho, enquadra-se no projecto de Licenciatura em Economia e Gestão, variante Administração e Controlo Financeiro como requisito exigido pela Universidade Jean Piaget de Cabo Verde. As vicissitudes dos impostos indirectos no sistema fiscal cabo-verdiano, é um tema actual que pretende mostrar a importância dos impostos indirectos para o nosso sistema fiscal. Para a sua elaboração consultou-se vários manuais, revistas, livros, Internet etc., e também recorreu-se a opinião de algumas pessoas ligadas a este assunto. Este tema é de estrema relevância, porque, ajuda-nos a entender o desenvolvimento de qualquer país. Actualmente em Cabo Verde falar dos impostos indirectos é falar mais concretamente do IVA, que aliais é o imposto que mais se tem falado ultimamente no nosso pais nos últimos anos e pode-se dizer que é o mais conhecido desde a sua implementação em janeiro de 2004. Contudo só podemos falar dos impostos com o aparecimento dos Estados e dos Impérios, onde antigamente o seu pagamento efectuava-se de várias formas, normalmente em metais preciosos como o ouro e a prata, mas também com recurso a escravos, soldados, gado, colheitas, ou outros recursos agrícolas ou naturais.

Carte de la mer Méditerranée pour servir à l'intelligence des événements politiques et des relations commerciales / A. M. Perrot géographe

Échelle(s) : [ca 1:8 533 000]

Pastoral conflict and resource management in Ethiopia's Somali region

RESUME L'objectif de cette thèse est d'approfondir la compréhension de la transformation des conflits liés à l'utilisation et la répartition des ressources foncières, de l'eau ainsi que des ressources politiques en région aride ou semi-aride. Cette thèse se concentre en particulier sur la façon dont les acteurs et les institutions résolvent les conflits dans un espace dominé par un mode de vie pastoral au sein des pays de la Corne de l'Afrique. Celle-ci réunit des zones périphériques mal contrôlée et caractérisée par une faible administration publique qui coexiste avec des instances coutumières et d'autres autorités. Le cas de la région Somali d'Ethiopie (ou Ogaden) nous démontre que les disputes et les pratiques de gestion des conflits existantes sont encastrées dans les normes, les politiques et les relations de pouvoir locales. Par conséquent, ce travail réfute le déterminisme causal de la littérature des conflits dits environnementaux en soulignant l'existence d'une vaste palette de stratégies de résolution des conflits. Il démontre empiriquement la capacité des éleveurs, des paysans et d'autres utilisateurs de ressources en propriété commune («common- pool resources », CPRs) à coopérer plutôt qu'à se disputer. De la même façon, la préférence idéologique de la plupart des études sur les CPRS pour des groupes d'utilisateurs homogènes et des systèmes de ressources d'utilisation simple est remise en question. En effet, l'existence de multiples ressources naturelles et politiques dans la région Somali d'Ethiopie justifie cette remise en cause. En soulignant l'économie politique dans laquelle se situent les conflits pastoraux et leur gestion cette thèse critique l'approche dépolitisée sur l'utilisation des ressources en propriété commune ainsi que les perspectives technocratiques sur les processus de construction des institutions. Les résultats de recherche marquent le rôle central et souvent inattendu de l'état dans la formation des conflits et la gestion des ressources dans sa périphérie pastorale. Avec |'introduction du fédéralisme ethnique éthiopien et la décentralisation administrative, la construction de l'état à pris une tournure nouvelle dans la région Somali depuis |991 - la période analysée dans cette étude. Ce processus fut accompagné de trois dynamiques parallèles (1) L'expansion des ressources étatiques dans les zones rurales les plus reculées, (2) la politisation des liens de parenté et (3) la redéfinition de la relation entre l'homme et son environnement naturel. En ce qui concerne l'atténuation des conflits, la thèse révèle que le rôle de l'état est spatialement différentié, que l'incorporation des autorités coutumières dans les gouvernements locaux est politiquement ambiguë, et que l'appui sur les lois coutumières ne « gèle » pas forcement les traditions. Les institutions mixtes qui allient règles coutumières et bureaucratiques sont souvent efficaces dans la gestion et la résolution des conflits liés aux ressources en milieu rural, mais pas dans la prévention et la transformation de ces conflits sur le long terme. En ce qui concerne la gestion des ressources, l'étude souligne le fait que les politiques publiques institutionnelles qui ignorent les variations saisonnières de l'utilisation des ressources, la multiplicité des revendications par les utilisateurs des ressources et les droits de propriété non exclusif ne font qu'aggraver des tensions entre divers groupes plutôt que de les atténuer. C'est précisèrent le cas de la décentralisation selon la logique « ethnique » de l'Ethiopie et d'autres politiques publiques sectorielles dont le but est de promouvoir la sédentarisation en incitant les groupes pastoraux à réclamer et occuper les territoires de manière permanente. En conclusion, cette thèse insiste sur (1) l'importance du renforcement du système de régulation au sein du régime institutionnel de ressources pastorales, (2) l'élaboration de nouvelles normes qui produisent des arrangements fonciers reconnus à la fois par les communautés et l'état, (3) la conception de politique publiques qui prennent en compte le périmètre des écosystèmes en place plutôt que des entités ethniques ou politiques et (4) le besoin d'un processus de démocratisation des projets de développement et de la représentation politique en périphéries semi-aride. L'étude est composée des chapitres suivants. Le chapitre 1 introduit les éléments clés des systèmes d'élevage dans la Corne de l'Afrique et les transitions économiques, écologiques et politiques dans lesquelles se situe le pastoralisme nomade. Quelques thèmes récurrents sont ici résumés dont le déclin des économies de cheptel, l'érosion de la gestion des terres arides et l'expansion de l'insécurité physique. Le chapitre 2 dissèque de manière critique le concept de conflit environnemental et les théories de la propriété commune en tant qu'explications théoriques des conflits dits pastoraux. Tandis que le premier décrit la violence comme une réaction à la raréfaction des ressources naturelles due aux pressions démographiques et au changement climatique, les secondes considèrent les confits comme l'expression d'un échec institutionnel de droits de propriété insuffisamment définis. Ce chapitre expose les défauts de ces deux explications et propose une approche alternative qui tient compte des relations de pouvoir, des institutions de gestion des conflits et des ressources naturelles, et de l'écologie non-équilibrée des régions arides. Le chapitre 3 élabore un cadre conceptuel qui rassemble des perspectives empruntées à la littérature portant sur la gestion des ressources naturelles, les techniques de médiation des conflits, les nouvelles théories « new range ecology » et les régimes institutionnels de ressources naturelles. Trois hypothèses décrivent les conditions requises pour prévenir, résoudre ou transformer les conflits liés à l'utilisation multiple des ressources dans les zones pastorales. Elles concernent (1) l'inclusion de partis tiers dans les processus de gestion de confits, (2) l'intégration de règles bureaucratiques et coutumières dans la gestion des ressources et des conflits et (3) le régime institutionnel de ressources naturelles qui concilie des revendications multiples aux ressources CPRs de manière flexible et inclusive. Le chapitre 4 présente les méthodes et la philosophie de recherche qui sous-tendent l'argumentation et l'analyse de la thèse. Il détaille l'opérationnalisation du cadre conceptuel et la sélection des études de cas, le processus de collecte des données et se penche sur les expériences de recherches de terrain de l'auteur. Le chapitre 5 décrit les conflits fonciers dans le district de Harshin où une expansion incontrôlée de clôtures des pâturages a encouragé la prolifération de conflits violents parmi les éleveurs Isaaq depuis la fin des années 1980. L'hétérogénéisation de l'utilisation des ressources, la multiplication des règles de gestion et l'incapacité des anciens à imposer un retour à la propriété commune des pâturages sont les points centraux de cette étude de cas. Le chapitre 6 passe en revue la compétition féroce autour de l'eau le long de la berge très peuplée et fertile du Wabi Shabelle dans le district de K'elafo. L'étude de cas reflète les interactions généalogiques complexes entre les groupes "nobles" et les « communs », la dépendance des cultivateurs Rer Barre du capital et de la technologie, pour les pompes à eaux par exemple, et l'importance continue des pratiques coutumières de gestion de l'agriculture. Le chapitre 7 démontre les rivalités autour du gâteau fiscal dans la capitale de la région Somali, Jijiga, où les partis politiques, les anciens claniques et les technocrates manoeuvrent pour le partage du pouvoir et des positions au sein de l'administration régionale. L'étude de cas rend compte de l'usage politisé du budget public, de l'expansion des ressources étatiques dans les zones rurales à travers la décentralisation, et de l'importance des agents intermédiaires entre les niveaux fédéral, régional et local dans l'allocation des ressources. Le chapitre 8 analyse les rôles et contributions respectifs des anciens et des acteurs étatiques dans la gestion de conflits violents entre les différents groupes dans la région Somali. En révélant les points forts et faibles des processus de paix basés sur les compensations de sang, ce chapitre propose une appréciation nuancée de la proposition (1) concernant l'inclusion de partis tiers dans la gestion de conflit. Le chapitre conclut en soulignant les contradictions et les effets associés à la délégation aux autorités coutumières par l'état Ethiopien de la résolution des conflits et de la maintenance de la sécurité. Le chapitre 9 se concentre sur l'impact des projets de développement financés par l'état et des politiques publiques qui régulent la propriété des terres communes dans les régions pastorales de l'Ethiopie. Ni les politiques publiques sectorielles existantes ni les principes institutionnels du fédéralisme ethnique ne reconnaissent les revendications et utilisations multiples qui se font des ressources dans la région aride et semi- aride, ce qui valide la proposition (3) sur le besoin d'un régime institutionnel de ressources différencié et flexible. Le chapitre attire l'attention sur les aspects contre-productifs d'une administration et d'une représentation politique basées sur un concept territorial, ce qui encourage une occupation permanente des ressources pour des bénéfices politiques. Le chapitre 10 conclut en évaluant la proposition (2) qui concerne l'efficacité de la gestion et de la transformation des conflits basés sur l'intégration des règles et lois coutumières et bureaucratiques. Ce chapitre souligne le rôle controversé mais décisif de la construction et de l'expansion graduelle de l'état dans les périphéries pastorales. Finalement, quelques recommandations sont proposées en vue de l'amélioration de la gestion des conflits et des ressources en milieu pastoral clans la région Somali et des espaces comparables dans la Corne de l'Afrique.

The elusive costs and the immaterial gains of fiscal contraints

We study whether and how fiscal restrictions alter the business cycle features macrovariables for a sample of 48 US states. We also examine the 'typical' transmission properties of fiscal disturbances and the implied fiscal rules of states with different fiscal restrictions. Fiscal constraints are characterized with a number of indicators. There are similarities in second moments of macrovariables and in the transmission properties of fiscal shocks across states with different fiscal constraints. The cyclical response of expenditure differs in size and sometimes in sign, but heterogeneity within groups makes point estimates statistically insignificant. Creative budget accounting isresponsible for the pattern. Implications for the design of fiscal rules and thereform of the Stability and Growth Pact are discussed.

Alcoolismo no contexto laboral - Estudo de caso (Guarda Fiscal)

O presente trabalho que propomos apresentar tem como tema “ O Alcoolismo no contexto laboral”. Foi definido como objectivo geral deste trabalho analisar as características de trabalho da Guarda Fiscal e investigar em que medida os factores organizacionais podem criar um ambiente favorável para o uso de bebidas alcoólicas. Para a concretização do nosso estudo, levamos a cabo uma revisão bibliográfica sobre diversas matérias que abordam a problemática do alcoolismo em vários níveis, com enfoque especial para o âmbito do trabalho. Quanto ao procedimento, o nosso trabalho trata-se de um Estudo de Caso, cuja população é constituída por 59 elementos policiais da Guarda Fiscal, efectivos do Comando da Secção Fiscal da Praia. São todos do sexo masculino, cuja faixa etária varia entre 21 a 61 anos de idade. Pertencem a várias categorias profissionais (oficiais, subchefes e agentes), estão distribuídos em diferentes sectores de serviço, nomeadamente Porto e Aeroporto. A nossa investigação é do tipo descritivo e exploratório, caracterizada por uma abordagem quantitativa e qualitativa. E como técnica foi utilizado a entrevista e o questionário. Concluiu-se que no contexto de trabalho da Guarda Fiscal, onde decorreu o nosso estudo, os aspectos de trabalho propiciam o uso de bebidas alcoólicas.

Performance Report for Fiscal Year, 2005

I am pleased to present the performance report for the Iowa Department for the Blind for fiscal year 2005. This report is provided in compliance with sections 8E.210 and 216B.7 of the Code of Iowa. It contains valuable information about the services the Department and its partners provided for Iowans during the past fiscal year in the areas of vocational rehabilitation, library services, and resource management. Major accomplishments of the year included new food service opportunities in the Randolph-Sheppard program, extensive remodeling of the Adult Orientation and Adjustment Center, and continued national prominence in vocational rehabilitation as measured by the U.S. Rehabilitation Services Administration, which on June 13, 2005 released data on federal standards and indicators for the year ended September 30, 2004. Earnings ratios and the percentage of employment for vocational rehabilitation clients of the Department remain among the best in the nation. This is corroborated by a report released in September, 2005 by the U.S. Government Accountability Office, which tested and summarized datasets compiled by the U.S. Department of Education for the nation’s 80 vocational rehabilitation agencies. Overall, we met or exceeded 26 of 32 results targets included in this report. Key strategic challenges, developments, and trends are also discussed in the "Department Overview" that follows. Sincerely, Allen C. Harris Director, Iowa Department for the Blind

Performance Report for Fiscal Year, 2006

I am pleased to present the performance report for the Iowa Department for the Blind for fiscal year 2006. This report is provided in compliance with sections 8E.210 and 216B.7 of the Code of Iowa. It contains valuable information about the services the Department and its partners provided for Iowans during the past fiscal year in the areas of vocational rehabilitation, library services, and resource management. Major accomplishments of the year included successful administration of a federally-funded mentoring program (Pathfinders) that matches young adults ages 16-26 who are blind or visually impaired with mentors who also have vision loss, installed a state-of-the art digital recording studio in the library, and continued national prominence in vocational rehabilitation. Earnings ratios and the percentage of employment for vocational rehabilitation clients of the Department remain among the best in the nation, as measured by the U.S. Rehabilitation Services Administration, which on July 3, 2006 released data on federal standards and indicators for the year ended September 30, 2005. Overall, we met or exceeded 15 of 20 results targets included in this report. Key strategic challenges, developments, and trends are also discussed in the "Department Overview" that follows. Sincerely, Allen C. Harris Director, Iowa Department for the Blind

Performance Report for Fiscal Year, 2007

I am pleased to present the performance report for the Iowa Department for the Blind for fiscal year 2007. This report is provided in compliance with sections 8E.210 and 216B.7 of the Code of Iowa. It contains valuable information about the services the Department and its partners provided for Iowans during the past fiscal year in the areas of Vocational Rehabilitation, Independent Living, Library Services, and Resource Management. The Department determines its competitive success in a number of ways. We look at the federal standards and indicators to learn our ranking in relation to the performance of other public rehabilitation agencies. We compare our library's production and circulation figures with those from previous years to determine trends. We set our own standards for success by looking at such factors as the number of successful case closures, average hourly wage at case closure, skills training provided, and compliance with regulations. Results show that the Department is working positively toward achieving its strategic goals of increasing the independence and productivity of blind Iowans and improving access to information for blind Iowans. Major accomplishments of the year included the selection of our Library as the only agency authorized to distribute educational materials using the National Instructional Materials Accessibility Standard (NIMAS) to students in Iowa. Our Independent Living program received the Shining Star award at the Governor's Conference on Aging for its work with and outreach to older blind Iowans. The Department, the Iowa Braille School, and the Department of Education implemented new cooperative efforts to improve the coordination and delivery of services to blind and visually impaired students in Iowa. Finally, earnings ratios and the percentage of employment for vocational rehabilitation clients of the Department remain among the best in the nation, as measured by the U.S. Rehabilitation Services Administration, which on June 27, 2007 released data on federal standards and indicators for the year ended September 30, 2006. Overall, we met or exceeded 11 of 16 results targets included in this report. A discussion of the Department's services, customers, organizational structure, and budget appears in the "Department Overview" that follows. The success of the Department's programs is evident in the success achieved by blind Iowans. It is reflected in the many blind persons who can be seen traveling about independently, going to their jobs and to the community and family activities in which they participate. Sincerely, Allen C. Harris Director, Iowa Department for the Blind

Performance Report for Fiscal Year, 2008

I am pleased to present the performance report for the Iowa Department for the Blind for fiscal year 2008. This report is provided in compliance with sections 8E.210 and 216B.7 of the Code of Iowa. It contains valuable information about results achieved because of the services that we and our partners provided to blind and visually impaired Iowans during the past fiscal year in the areas of Vocational Rehabilitation, Independent Living, Library Services, and Resource Management. We determine our competitive success in a number of ways. We look at the federal standards and indicators to learn our ranking in relation to the performance of other public rehabilitation agencies. We compare our library's production and circulation figures with those from previous years to determine trends. We set our own standards for success by looking at such factors as the number of successful case closures, average hourly wage at case closure, skills training provided, and compliance with regulations. Results show that the Department is working positively toward achieving its strategic goals of increasing the independence and productivity of blind Iowans and improving access to information for blind Iowans. Major accomplishments of the year included:  The selection of our Library as one of eight libraries to receive the new digital talking book machines and books in digital media from the National Library Service for the Blind and Physically Handicapped. Priority for distribution of the machines is given to Library patrons who are veterans.  The Department, the Iowa Braille School, and the Department of Education have been promoting the new expanded core curriculum as part of their continued efforts to improve the coordination and delivery of services to blind and visually impaired students in Iowa.  The Department's five-year grant funded Pathfinders mentoring program ended this year. A total of 49 blind youths aged 16-26 were paired with successful blind adult mentors. Assessments of the program clearly showed that participation in the program had a measurable positive effect on the youth involved.  Finally, earnings ratios and the percentage of employment for vocational rehabilitation clients of the Department are among the best in the nation, as measured by the U.S. Rehabilitation Services Administration's standards and indicators for the year ended September 30, 2007. Overall, we met or exceeded 13 of 18 targets included in this report. A discussion of the Department's services, customers, and organizational structure, and budget appears in the "Department Overview" that follows. Information pertaining to performance results appears in the final section of this document. The success of the Department's programs is evident in the success achieved by blind Iowans. It is reflected in the many blind persons who can be seen traveling about independently, going to their jobs and to the community and family activities in which they participate. Sincerely, Karen A. Keninger, Director Iowa Department for the Blind

PLANEAMENTO FISCAL

A presente dissertação apresenta como objeto de estudo o Planeamento Fiscal, como uma ferramenta de gestão e não como uma ferramenta de evasão fiscal. Durante a elaboração desta dissertação poder-se-á ver que o sistema fiscal português aceita e até compactua com determinadas práticas de Planeamento Fiscal, como se pode verificar nos casos das deduções à coleta, das isenções e dos benefícios fiscais que a lei atribui. De modo a perceber o tema e o seu enquadramento no sistema fiscal português o primeiro capítulo é dedicado a uma análise genérica deste sistema e da sua evolução entre outras questões pertinentes. Deste capítulo dois subcapítulos são dedicadas exclusivamente ao IRC mais especificamente a tributação dos residentes e dos não residentes. A dissertação começa a definir-se nestes dois subcapítulos Tributação dos Residentes e a Tributação dos não Residentes. Com estes dois subcapítulos começa a perceber-se que o planeamento fiscal é um fenómeno mundial e que vai além deduções a coleta, das isenções e dos benefícios fiscais atribuídos pela legislação nacional. Após perceber o sistema fiscal português, partimos para uma análise do tema planeamento fiscal. Na análise do tema iremos verificar as principais questões que estão na origem da elaboração de um plano fiscal. Durante esta análise levanta-se a questão da legitimidade do planeamento a confusão com outros conceitos e também a problemática dos paraísos fiscais e do planeamento fiscal internacional.

G-1A Appeal Activity in the Public Assistance Programs, Fiscal Year 2008, July 1, 2008-June 30, 2009

This report contains information on the Appeal Activity in the Public Assistance Programs. Programs included are FIP (Iowa’s TANF program), Title IV-D (Child Support), Food Stamps (USDA Food Assistance Program), Title XIX (Medicaid), Title XX (Social Services Block Grant), Juvenile Parole, State Supplemental Assistance, Other, Food Stamp Fraud, FIP Fraud, RCA (Refugee Cash Assistance) Fraud, and a total for all the programs. This report is issued annually at the end of the fiscal year.