Library manual for the public schools of Iowa, 1927

This manual has been prepared for the Board of Educational Examiners in accordance with the provisions of the library law enacted by the Forty-Second General Assembly of the State of Iowa. Its purpose is to aid the county boards of education in the selection of books for school libraries.

Communicating Highway Safety: What Works, 2002

Few topics in transportation are of greater significance, now and in the future, than making today’s roads safe for those who use them. This study aims to assist the formulation of policy by examining the empirical evidence currently available on the ability of several forms of communication efforts and activities to increase knowledge about and affect attitudes and behavior toward highway safety practices. The objective of this effort is to provide a comparative synthesis of what works and what does not in highway safety campaigns across a large number of topical areas that have a mass media component. This was accomplished by conducting an extensive literature review to determine the current state of knowledge concerning what works and what has significant potential for wide use in future highway safety campaigns. An analytic framework for investigating highway safety campaigns was created. The framework includes (1) the types of media components, (2) the types of collaborations, (3) the context in which the campaign is intended to have impact, (4) the structure or procedural steps into which campaigns are organized, (5) the principles for what works in a campaign, and (6) the desired impact of a campaign on its target audience. The report reveals 25 characteristics of successful communication campaigns, strategies that stand a chance of achieving changes in knowledge, attitude, and behavior. The actual impact of mass communication remains unproven because of a perceived lag in the development of adequate evaluation techniques. Education by itself has not generally resulted in significant changes in the behaviors targeted, but education of the public and advocacy groups has often helped enact necessary legislation, transmit knowledge about the provisions and penalties of laws in ways that increase their deterrent effect, and generate public support for law enforcement programs. Even in such cases, however, when enforcement is inconsistent, public compliance frequently decreases with time. Approaches to traffic safety that emphasize the need for long-term individual- and community-based measures are found to be especially crucial for addressing complex problems like drinking and driving that are determined by a myriad of lifestyle and psychosocial factors.

Iowa Militiaman, Fall 2012

The Iowa Militiaman is an unofficial publication authorized under the provisions of AR 360-81. It is published by the 135th Mobile Public Affairs Detachment, Camp Dodge, Johnston, Iowa 50131, and is printed four times annually. The news and opinions expressed in this publication are not necessarily those of the Adjutant General of Iowa, or the Department of the Army.

Warrior Ready, January 2016

Th e Warrior Ready is an offi cial publication authorized under the provisions of AR 360-1. It is published electronically by the Iowa National Guard State Public Aff airs Offi ce on a monthly basis. News and opinions expressed in this publication are not necessarily those of the Adjutant General of Iowa, the National Guard, or the Department of Defense.

Camp Dodge Joint Maneuver Training, February 10, 2012

Th e Warrior Ready is an offi cial publication authorized under the provisions of AR 360-1. It is published electronically by the Iowa National Guard State Public Aff airs Offi ce on a monthly basis. News and opinions expressed in this publication are not necessarily those of the Adjutant General of Iowa, the National Guard, or the Department of Defense.

FY2016 Public Safety Advisory Board Annual Report:Legislative Recommendations to the General Assembly, December 1, 2015

The Iowa General Assembly, during its 2010 legislative session, created a new body, the Public Safety Advisory Board (PSAB). The purpose of the Board is to provide the General Assembly with an analysis of current and proposed criminal code provisions. The mission of this Board is to provide research, evaluation, and data to the General Assembly to facilitate improvement in the criminal justice system in Iowa in terms of public safety, improved outcomes, and appropriate use of public resources.

A Continuous Span Aluminum Girder Concrete Deck Bridge - Part 2 of 2: Fatigue Tests of Aluminum Girders, Final Report, 1997

In 1957, the Iowa State Highway Commission, with financial assistance from the aluminum industry, constructed a 220-ft (67-m) long, four-span continuous, aluminum girder bridge to carry traffic on Clive Road (86th Street) over Interstate 80 near Des Moines, Iowa. The bridge had four, welded I-shape girders that were fabricated in pairs with welded diaphragms between an exterior and an interior girder. The interior diaphragms between the girder pairs were bolted to girder brackets. A composite, reinforced concrete deck served as the roadway surface. The bridge, which had performed successfully for about 35 years of service, was removed in the fall of 1993 to make way for an interchange at the same location. Prior to the bridge demolition, load tests were conducted to monitor girder and diaphragm bending strains and deflections in the northern end span. Fatigue testing of the aluminum girders that were removed from the end spans were conducted by applying constant-amplitude, cyclic loads. These tests established the fatigue strength of an existing, welded, flange-splice detail and added, welded, flange-cover plates and horizontal web plate attachment details. This part, Part 2, of the final report focuses on the fatigue tests of the aluminum girder sections that were removed from the bridge and on the analysis of the experimental data to establish the fatigue strength of full-size specimens. Seventeen fatigue fractures that were classified as Category E weld details developed in the seven girder test specimens. Linear regression analyses of the fatigue test results established both nominal and experimental stress-range versus load cycle relationships (SN curves) for the fatigue strength of fillet-welded connections. The nominal strength SN curve obtained by this research essentially matched the SN curve for Category E aluminum weldments given in the AASHTO LRFD specifications. All of the Category E fatigue fractures that developed in the girder test specimens satisfied the allowable SN relationship specified by the fatigue provisions of the Aluminum Association. The lower-bound strength line that was set at two standard deviations below the least squares regression line through the fatigue fracture data points related well with the Aluminum Association SN curve. The results from the experimental tests of this research have provided additional information regarding behavioral characteristics of full-size, aluminum members and have confirmed that aluminum has the strength properties needed for highway bridge girders.

Exploration of the social dimension of corporate responsibility in a welfare state

This study focuses on corporate social responsibility (or CSR)as the latest dimension to emerge in the corporate responsibility and sustainability agenda, which in the recent past has rapidly risen to the top of the list of concerns for civil societies worldwide. Despite the continuing debates and discussions about the scope, benefits, and impacts of CSR to business and community in various sectors, levels, and types of society, many companies have moved forward to confront the opportunities and challenges of CSR. Thus, this study is about those proactive companies with a focus on the importance of CSR and its management inside and outside the company. It is an exploration and learning from the experience of Finnish companies, as well as other actors interested or involved in shaping the course of CSR, locally and globally. It also looks closely at how national culture affects the views, thinking, and management of CSR in a welfare state. This dissertation primarily draws on the analyses of information collected from a series of qualitative interviews and the existing literature in the area. This is complemented by an analysis of written and published documents on CSR from various sources. The results of the study give insightful information and detailed descriptions of a roadmap useful in learning and understanding CSR in Finnish companies. Despite the varying conceptual connotations, essential roadmap indicators point to the importance of framing CSR within the corporate responsibility concept, Finnish development and the welfare state system, globalization, stakeholders, and the pursuit of sustainable development as the main drivers of CSR, the remarkable progress of CSR in companies, and identification of key management areas and practices relevant to CSR. Similarly,the study reveals the importance of culture as essential in understanding and learning CSR. Finnish culture has a positive influence on the views, thinking, and management practices of CSR issues. Such a positive influence of culture, therefore, makes it easy for business people to discuss and understand CSR, because those CSR issues are already considered common and taken-for-granted by Finns and are implicit in the welfare state provisions. The experience of Finnish companies in implementing CSR policies in the supply chain is a concrete proactive step in advancing the message of CSR, that is, to bring companies and suppliers together to work on improving and strengthening relationships towards socially responsible practices worldwide. Such a forward step to deal with CSR issues in the supply chain reflects the companies' commitments and belief that CSR can be managed with the suppliers and gain positive benefits. Despite the problems and complexities, particularly in the global supply chain, managing CSR for Finnish companies presents new opportunities and challenges that are expected to intensify in the near future. The focus on CSR policy implementation inthe supply chain points to the importance of companies taking initiatives and forging cooperation with suppliers with the aim of addressing and improving CSR questions in the supply chains. The proactive stance of Finnish companies toward CSR is complemented by the active supporting role of important societalactors such as the government and NGOs. These actors carry out various promotional efforts and campaigns, thus bringing CSR into the mainstream of Finnish companies and strengthening the synergistic learning about CSR within the Finnish business and civil circles. The efforts of the government and NGOs to promote CSR are indicative of the importance of multipartite involvement and the emergence of better civil regulations. Likewise, their drive to learn from each other, exchange experiences, and contribute in CSR debates facilitated the evolution of CSRnetworks in the country. The results of this study add to the mounting evidence that CSR, in general, has created a new dimension in managing corporate sustainability. This study provides compelling empirical evidence and some direct quotations about CSR in the Finnish context. This information can be used to learn and gain new useful insights, approaches, and concepts for managing CSR.

Mujer, exclusión social y renta activa de inserción. Especial referencia a las víctimas de violencia de género

En este estudio se aborda la protección que recibe la mujer ante situaciones de pobreza y exclusión social en la renta activa de inserción con la finalidad de analizar si el tratamiento dispensado es el adecuado o si, por el contrario, ante la insuficiencia de la protección recibida debe procederse a un replanteamiento de esta prestación. Para ello, se analiza tanto el tratamiento que con carácter general se prevé para la mujer en la renta activa de inserción como la regulación contenida en la misma específicamente para el supuesto de las mujeres víctimas de violencia de género.

European employment strategy and spanish labour market policies

The paper aim is to analyse the influence of the European Employment Strategy (EES)in the implementation of the Spanish labour market policies. The first part of the paper describes the evolution and content of the EES. In the second one, the definition of activation is also explained. In addition to that, the ways how the EES develops and promotes active labour market policies are examined. The evolution of labour market policies in Spain and the current configuration of both active and passive policies are studied in the next three chapters. In these parts, the paper investigates to which extent the provisions of the EES have been implemented in Spain. The paper shows that: i) activation has been rising in the European countries since the implementation of the EES; ii) this fact has also happened in relative terms (comparing the evolution of active to passive policies); iii) Spain has been one of the countries which has led these processes; iv) the EES seems to have been influencing

Involuntary outpatient treatment for mental health problems in Switzerland: a literature review.

BACKGROUND: In 2008, the Swiss Civil Code was amended. From 1 January 2013, each Swiss canton may propose specific provisions for involuntary outpatient treatment (community treatment orders (CTOs)) for individuals with mental disorders. AIM: This review catalogues the legal provisions of the various Swiss cantons for CTOs and outlines the differences between them. It sets this in the context of variations in clinical provisions between the cantons. METHODS: Databases were searched to obtain relevant publications about CTOs in Switzerland. The Swiss Medical Association, Swiss Federal Statistical Office, Swiss Health Observatory and all the 26 Cantonal medical officers were contacted to complete the information. Conférence des cantons en matière de protection des mineurs et des adultes (COPMA), the authority which monitors guardianship legislation, and Pro Mente Sana, a patients' right association, were also approached. RESULTS: Three articles about CTOs in Switzerland were identified. Psychiatric provisions vary considerably between cantons and only a few could provide complete or even partial figures for rates of compulsion in previous years. Prior to 2013, only 6 of the 20 cantons, for which information was returned, had any provision for CTOs. Now, every canton has some form of legal basis but the level of detail is often limited. In eight cantons, the powers of the measure are not specified (for example, use of medication). In 12 cantons, the maximum duration of the CTO is not specified. German speaking cantons and rural cantons are more likely to specify the details of CTOs. CONCLUSION: Highly variable Swiss provision for CTOs is being introduced despite the absence of convincing international evidence for their effectiveness or good quality data on current coercive practice. Careful monitoring and assessment of these new cantonal provisions are essential.

Osakevaihto yhtiöoikeudessa ja vero-oikeudessa

Tutkielman tavoitteena on ollut selvittää, kuinka osakevaihto tulee toteuttaa, jotta vältetään luovutusvoittoverotus ja samalla noudatetaan säännöksiä suunnatusta apportista. Tämän selvittämiseksi on tutkittu erityisesti vero-oikeuden ja yhtiöoikeuden säännöksiä. Tutkimus on toteutettu lainopillisena tutkimuksena tutkien pääasiassa kansallisen lainsäädännön vaikutusta osakevaihtoon. Tarkoituksena on ollut analysoida lainsäädännön, kirjallisuuden ja oikeustapausten avulla yhtiöoikeuden ja vero-oikeuden asettamia mahdollisuuksia ja rajoituksia osakevaihdon toteuttamiseen. Oikeustapauksia on käytetty myös esimerkkeinä selventämään eräitä tulkinnanvaraisia kohtia arvioitaessa osakevaihtoa. Oikeusvertailua tutkielmassa on suoritettu vain yritysjärjestelydirektiivin ja kansallisen lainsäädännön eräiden tulkintaerojen osalta. Tutkielmassa havaittiin, että osakevaihdon huolellinen etukäteissuunnittelu on tärkeää, koska osakevaihdossa saatava verotuksen lykkääntymisen etu voidaan menettää sekä yhtiöoikeuden että vero-oikeuden säännösten perusteella.

Sidosryhmien merkitys mikroyritysten saneerausmenettelyssä

Tutkimuksen tavoitteena oli selvittää mikroyritysten saneerausmenettelyn epäonnistumiseen/onnistumiseen vaikuttavia tekijöitä, painottaen erityisesti yrittäjän sidosryhmien ja lähipiirin merkitystä saneerausmenettelystä selviämisessä. Empiirinen aineisto käsitti 45 suomalaista mikroyritystä, joiden saneerausmenettely oli epäonnistunut ajalla 1.6.2001 – 31.5.2002. Tutkimustulokset saatiin haastattelemalla yrittäjiä ja selvittäjiä/valvojia ennalta laaditun kyselylomakkeen pohjalta. Tutkimuksen tueksi ja yritysten taloudellisen aseman havainnollistamiseksi laadittiin tunnuslukuanalyysi. Lopputuloksena todettiin, että tutkimuksessa mukana olleiden yritysten saneerausmenettelyn epäonnistumisen syitä olivat menettelyä edeltävä pitkäaikainen maksukyvyttömyys yhdistettynä myöhäiseen saneeraukseen hakeutumisajankohtaan. Myös yllättävä tapahtuma, johon ei oltu varauduttu edesauttoi saneerausmenettelyn epäonnistumista. Sidosryhmistä korostui erityisesti verottajan ja rahoittajan asema saneerausmenettelystä selviämisessä. Lähipiiristä perheen ja sukulaisten tuen merkitys nousi tutkimuksessa voimakkaasti esiin.

Pankkien tuloksenjärjestelymahdollisuudet siirryttäessä IFRS-normistoon

Tutkielman ensisijaisena tavoitteena oli määrittää pankkien tuloksenjärjestelymahdollisuuksien muutoksia siirryttäessä kansallisesta FAS GAAP -tilinpäätösnormistosta IFRS-normistoon. Tuloksenjärjestelyn ilmiötä käsiteltiin esittelemällä useita koti- ja ulkomaisia tuloksenjärjestelytutkimuksia. Pankeilla on toimialalleen erityisiä kannustimia tuloksenjärjestelyyn. Pankkitoimialalla tuloksenjärjestely on perinteisesti esiintynyt tuloksentasaamisena tilikausien välillä. Tutkimuksessa saatiin selkeä kuva tuloksenjärjestelymahdollisuuksien muutoksesta. IFRS-normiston sisältämä johdon harkintavalta ilmenee tilinpäätöksen laadintaperiaatteiden valinnaisuutena ja standardien laskelmien sisältäminä johdon arvioina ja oletuksina. Harkintavaltaa käyttämällä johto voi vaikuttaa tilinpäätöksen taseeseen ja tulokseen. IFRS-normistossa tilinpäätöksen laadintaperiaatteisiin liittyvä johdon harkintavalta on vähentynyt verrattuna kansalliseen FAS GAAP-tilinpäätöskäytäntöön, mutta IFRS jättää johdolle edelleen harkintavaltaa muutamien kirjaus- ja raportointikäytäntöjen suhteen. Perinteisten tuloksenjärjestelykeinojen rinnalle IFRS:ssä nousevat useiden standardien laskelmien sisältämät johdon arviot ja oletukset tulevaisuuden muuttujista. Omaisuuserien käypään arvoon arvostamisen myötä tilikauden tuloksista saattaa tulla aikaisempaa volatiilimpia. Käypiin arvoihin arvostamisen seurauksena pankit saattavat siirtyä käyttämään sijoitustensa ostoja ja myyntejä tuloksentasauskeinona. FAS GAAP:ssa pankit ovat käyttäneet tuloksentasaamiseen tiettyjä suoriteperusteisia eriä, esimerkiksi luottotappiovarauksia. IFRS tiukentaa varausten tekemisen periaatteita, mutta tuo tilalle lainakannan arvonalentumistestaukseen sisältyvät johdon arviot.

Omien osakkeiden hankkimismenettely ja sen verotustilanteita pienen osakeyhtiön sukupolvenaihdoksessa

Tutkimuksen tarkoituksena on selvittää pienen osakeyhtiön sukupolvenvaihdosta ja siihen olennaisesti liittyviä verotustilanteita, kun yhtiö lunastaa omia osakkeitaan OYL 7. luvun tarkoittamalla tavalla. Tutkimus pohjautuu suomalaiseen oikeustieteelliseen kirjallisuuteen ja artikkeleihin, lisäksi tutkimuksessa on aineistona käytetty verosäädöksiin liittyviä oikeustapauksia. Yhtiön lunastaessa osakkeitaan luopujaa verotetaan sukupolvenvaihdoksen yhteydessä mahdollisesta myyntivoitosta normaalien myyntivoittoverosäädösten mukaisesti. Osakkeen lunastushinnan määrittäminen pienessä osakeyhtiössä käyvän hinnan tasolle on vaikeaa, koska vertailuhintoja osakkeesta on vaikea saada. Lunastushinnan määrittäminen väärälle tasolle, voi johtaa peitellystä osingosta verottamiseen. Yhtiö voi puolestaan menettää sukupolvenvaihdoksessa aiemmin vahvistetut tappiot ja yhtiöverohyvitykset. Jatkajalle omien osakkeiden luovutus saattaa aiheuttaa peitellystä osingosta tai lahjasta verottamisen, jos luovutushinta on alle käyvän hintatason.