PGC-1α induces mitochondrial and myokine transcriptional programs and lipid droplet and glycogen accumulation in cultured human skeletal muscle cells

The transcriptional coactivator peroxisome proliferator-activated receptor-gamma coactivator 1 alpha (PGC-1α) is a chief activator of mitochondrial and metabolic programs and protects against atrophy in skeletal muscle (skm). Here we tested whether PGC-1α overexpression could restructure the transcriptome and metabolism of primary cultured human skm cells, which display a phenotype that resembles the atrophic phenotype. An oligonucleotide microarray analysis was used to reveal the effects of PGC-1α on the whole transcriptome. Fifty-three different genes showed altered expression in response to PGC-1α: 42 upregulated and 11 downregulated. The main gene ontologies (GO) associated with the upregulated genes were mitochondrial components and processes and this was linked with an increase in COX activity, an indicator of mitochondrial content. Furthermore, PGC-1α enhanced mitochondrial oxidation of palmitate and lactate to CO2, but not glucose oxidation. The other most significantly associated GOs for the upregulated genes were chemotaxis and cytokine activity, and several cytokines, including IL-8/CXCL8, CXCL6, CCL5 and CCL8, were within the most highly induced genes. Indeed, PGC-1α highly increased IL-8 cell protein content. The most upregulated gene was PVALB, which is related to calcium signaling. Potential metabolic regulators of fatty acid and glucose storage were among mainly regulated genes. The mRNA and protein level of FITM1/FIT1, which enhances the formation of lipid droplets, was raised by PGC-1α, while in oleate-incubated cells PGC-1α increased the number of smaller lipid droplets and modestly triglyceride levels, compared to controls. CALM1, the calcium-modulated δ subunit of phosphorylase kinase, was downregulated by PGC-1α, while glycogen phosphorylase was inactivated and glycogen storage was increased by PGC-1α. In conclusion, of the metabolic transcriptome deficiencies of cultured skm cells, PGC-1α rescued the expression of genes encoding mitochondrial proteins and FITM1. Several myokine genes, including IL-8 and CCL5, which are known to be constitutively expressed in human skm cells, were induced by PGC-1α.

Comparison of Various Commercial Hydrated Limes for Reducing Soil Plasticity, HR-82 and HR-106, 1964

Atterberg limits tests were performed on mixtures of gumbotil soil and the various chief chemical compounds found in hydrated limes. The results were then checked with commercial hydrated limes of varying chemical compositions. Results indicate that among the major constituents of hydrated limes Ca(OH)2 is most effective in reducing soil plasticity. MgO shows a moderate effect, but Mg(OH)2 and CaCO3 show practically no effect. There is, however, practically no difference between different types or between the same type of commercial hydrated limes for the reduction of soil plasticity. The choice of lime for soil-lime stabilization should, therefore, be dictated by the relative price and pozzolanic strength characteristics of the lime.

Iowa Department of Public Safety Annual Report, FY2013

The Iowa Department of Public Safety (DPS) has a history of dedication and service to the citizens of Iowa and those who visit our state. Since it was first established in 1939, DPS has been the chief law enforcement agency in the State of Iowa. DPS is headquartered in Des Moines, Iowa in the Wallace State Office Building on the Capitol Complex, along with a statewide presence.

Iowa Department of Public Safety Annual Report, FY2012

The Iowa Department of Public Safety (DPS) has a history of dedication and service to the citizens of Iowa and those who visit our state. Since it was first established in 1939, DPS has been the chief law enforcement agency in the State of Iowa. DPS is headquartered in Des Moines, Iowa in the Wallace State Office Building on the Capitol Complex, along with a statewide presence.

Assessment of the capacity to consent to treatment in patients admitted to acute medical wards.

BACKGROUND: Assessment of capacity to consent to treatment is an important legal and ethical issue in daily medical practice. In this study we carefully evaluated the capacity to consent to treatment in patients admitted to an acute medical ward using an assessment by members of the medical team, the specific Silberfeld's score, the MMSE and an assessment by a senior psychiatrist. METHODS: Over a 3 month period, 195 consecutive patients of an internal medicine ward in a university hospital were included and their capacity to consent was evaluated within 72 hours of admission. RESULTS: Among the 195 patients, 38 were incapable of consenting to treatment (unconscious patients or severe cognitive impairment) and 14 were considered as incapable of consenting by the psychiatrist (prevalence of incapacity to consent of 26.7%). Agreement between the psychiatrist's evaluation and the Silberfeld questionnaire was poor (sensitivity 35.7%, specificity 91.6%). Experienced clinicians showed a higher agreement (sensitivity 57.1%, specificity 96.5%). A decision shared by residents, chief residents and nurses was the best predictor for agreement with the psychiatric assessment (sensitivity 78.6%, specificity 94.3%). CONCLUSION: Prevalence of incapacity to consent to treatment in patients admitted to an acute internal medicine ward is high. While the standardized Silberfeld questionnaire and the MMSE are not appropriate for the evaluation of the capacity to consent in this setting, an assessment by the multidisciplinary medical team concurs with the evaluation by a senior psychiatrist.

Iowa Emergency Response Plan, October, 2010

The State of Iowa has adopted a multi-hazard approach to managing the consequences of emergency/disaster response. Underlying this approach is the principle that a standard set of generic functional capabilities can be employed to effectively address a wide variety of hazardous conditions and categories of incidents, whether these have a known probability of occurring or are totally unforeseen. Therefore, to the greatest extent possible, the activities described and assigned in this plan are organized along functional lines first, rather than by agency, type of hazard, or type of incident. Contained in this section of the Plan, known as the ―Basic Plan,‖ are instructions, policies, and explanatory information related to many or all of the agencies/entities involved in emergency/ disaster response, as well as information about the legal and administrative foundations for the Plan, the state’s characteristics and significant hazards, lines of succession for the state’s chief executive, plan activation requirements, and the structure of the response organization.

Diffusion of influenza during the winter of 1889-90 in Switzerland

The influenza of the winter of 1889-90 was one of the first epidemics to spread all over the world. At the time, several people hypothesized that the railway was one of the main vectors of diffusion of this influenza. This hypothesis was defended in Switzerland especially by Schmid, Chief of the Swiss Office of Health, who collected an impressive body of material about the spread of the epidemic in that country. These data on influenza combined with data about the structure of the railway are used in this paper in order to test the hypothesis of a mixed diffusion process, first between communes interconnected by the railway, and secondly, between those communes and neighbouring communes. An event history analysis model taking into account diffusion effects is proposed and estimated. Results show that the hypothesis is supported if the railway network in Switzerland is not taken as a whole but if a distinction between railway companies is made.

Fiscal Year 2013 IOWAccess Revolving Fund Report. Administrative Services.

Legislatively Mandated Report. Iowa Code §8A.224 – “The department shall submit an annual report not later than January 31 to the members of the General Assembly and the Legislative Services Agency of the activities funded by and expenditures made from the revolving fund during the preceding fiscal year.

Fiscal Year 2014 IOWAccess Revolving Fund Report. Administrative Services.

Legislatively Mandated Report. Iowa Code §8A.224 – “The department shall submit an annual report not later than January 31 to the members of the General Assembly and the Legislative Services Agency of the activities funded by and expenditures made from the revolving fund during the preceding fiscal year.

Iowa Department of Public Safety Annual Report, FY2014

The Iowa Department of Public Safety (DPS) has a history of dedication and service to the citizens of Iowa and those who visit our state. Since it was first established in 1939, DPS has been the chief law enforcement agency in the State of Iowa. DPS is headquartered in Des Moines, Iowa in the Wallace State Office Building on the Capitol Complex, along with a statewide presence.

Child Care and Development Fund (CCDF) Plan for Iowa FFY 2014-2015, December 16, 2013

Chief Executive Officer of the State (or Territory), to represent the State (or Territory) as the Lead Agency. The Lead Agency agrees to administer the program in accordance with applicable Federal laws and regulations and the provisions of this Plan, including the assurances and certifications appended hereto. **********Names, phone numbers, emails addresses may not be current or correct any longer****************

Road Safety Audit for US 52 in Dubuque County from IA 136 to the NCL of Dubuque, 2008

A section of US 52 between Dubuque and Luxemburg, Iowa, was listed in the top 5% of Iowa highways for severe crashes involving impaired drivers and single vehicle run-off-road crashes during 2001–2005, and several crashes have occurred on this roadway near the towns of Luxemburg, Holy Cross, and Rickardsville, Iowa, many on curves. Staff and officials from the Iowa Department of Transportation (Iowa DOT), Iowa State Patrol, Governor’s Traffic Safety Bureau, Federal Highway Administration, Center for Transportation Research and Education Dubuque County, and a retired fire chief met to review crash data and discuss potential safety improvements to U.S. Highway 52. This report outlines the findings and recommendations of the road safety audit team to address the safety concerns on this US 52 corridor and explains several mitigation strategies that the Iowa DOT District 6 Office has selected.

The State of the Judiciary, 2015

My job today as chief justice is to inform you and all Iowans of the condition of the Iowa Judicial Branch. The judicial branch is accountable to do its work so that Iowans can see the value of its fair and impartial courts. It is accountable every day for the resources it is given and the important responsibilities with which it has been entrusted. We best meet these obligations by becoming the best court system we can be. I am honored to report the progress the judicial branch has made towards becoming the best court system in the nation and the value of this progress for all Iowans. Both my grandfathers were carpenters. Like others who build with their hands, they could look at their work at the end of the day and see progress since the beginning of the day. Building Iowa’s court system consistent with its goals may not reveal progress at the end of every day as easily as the work of a carpenter. It is a long, careful process that requires the hands of many, working every day. But, certain days do come along when progress can be seen and our goals are closer within reach. Again this year, the goals of the judicial branch are to:  Protect Iowa’s children;  Provide full-time access to justice;  Operate an efficient, full-service court system;  Provide faster and less costly resolution of legal disputes;  Remain open and transparent; and  Provide fair and impartial justice for all.

Effective corporate governance : experimental evidence on international auditors'judgments and the contribution of financial accounting education

1 Summary This dissertation deals with two major aspects of corporate governance that grew in importance during the last years: the internal audit function and financial accounting education. In three essays, I contribute to research on these topics which are embedded in the broader corporate governance literature. The first two essays consist of experimental investigations of internal auditors' judgments. They deal with two research issues for which accounting research lacks evidence: The effectiveness of internal controls and the potentially conflicting role of the internal audit function between management and the audit committee. The findings of the first two essays contribute to the literature on internal auditors' judgment and the role of the internal audit function as a major cornerstone of corporate governance. The third essay theoretically examines a broader issue but also relates to the overall research question of this dissertation: What contributes to effective corporate governance? This last essay takes the perspective that the root for quality corporate governance is appropriate financial accounting education. r develop a public interest approach to accounting education that contributes to the literature on adequate accounting education with respect to corporate governance and accounting harmonization. The increasing importance of both the internal audit function and accounting education for corporate governance can be explained by the same recent fundamental changes that still affect accounting research and practice. First, the Sarbanes-Oxley Act of 2002 (SOX, 2002) and the 8th EU Directive (EU, 2006) have led to a bigger role for the internal audit function in corporate governance. Their implications regarding the implementation of audit committees and their oversight over internal controls are extensive. As a consequence, the internal audit function has become increasingly important for corporate governance and serves a new master (i.e. the audit committee) within the company in addition to management. Second, the SOX (2002) and the 8th EU Directive introduced additional internal control mechanisms that are expected to contribute to the reliability of financial information. As a consequence, the internal audit function is expected to contribute to a greater extent to the reliability of financial statements. Therefore, effective internal control mechanisms that strengthen objective judgments and independence become important. This is especially true when external- auditors rely on the work of internal auditors in the context of the International Standard on Auditing (ISA) 610 and the equivalent US Statement on Auditing Standards (SAS) 65 (see IFAC, 2009 and AICPA, 1990). Third, the harmonization of international reporting standards is increasingly promoted by means of a principles-based approach. It is the leading approach since a study of the SEC (2003) that was required by the SOX (2002) in section 108(d) was in favor of this approach. As a result, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) commit themselves to the development of compatible accounting standards based on a principles-based approach. Moreover, since the Norwalk Agreement of 2002, the two standard setters have developed exposure drafts for a common conceptual framework that will be the basis for accounting harmonization. The new .framework will be in favor of fair value measurement and accounting for real-world economic phenomena. These changes in terms of standard setting lead to a trend towards more professional judgment in the accounting process. They affect internal and external auditors, accountants, and managers in general. As a consequence, a new competency set for preparers and users of financial statements is required. The basil for this new competency set is adequate accounting education (Schipper, 2003). These three issues which affect corporate governance are the initial point of this dissertation and constitute its motivation. Two broad questions motivated a scientific examination in three essays: 1) What are major aspects to be examined regarding the new role of the internal audit function? 2) How should major changes in standard setting affect financial accounting education? The first question became apparent due to two published literature reviews by Gramling et al. (2004) and Cohen, Krishnamoorthy & Wright (2004). These studies raise various questions for future research that are still relevant and which motivate the first two essays of my dissertation. In the first essay, I focus on the role of the internal audit function as one cornerstone of corporate governance and its potentially conflicting role of serving both management and the audit committee (IIA, 2003). In an experimental study, I provide evidence on the challenges for internal auditors in their role as servant for two masters -the audit committee and management -and how this influences internal auditors' judgment (Gramling et al. 2004; Cohen, Krishnamoorthy & Wright, 2004). I ask if there is an expectation gap between what internal auditors should provide for corporate governance in theory compared to what internal auditors are able to provide in practice. In particular, I focus on the effect of serving two masters on the internal auditor's independence. I argue that independence is hardly achievable if the internal audit function serves two masters with conflicting priorities. The second essay provides evidence on the effectiveness of accountability as an internal control mechanism. In general, internal control mechanisms based on accountability were enforced by the SOX (2002) and the 8th EU Directive. Subsequently, many companies introduced sub-certification processes that should contribute to an objective judgment process. Thus, these mechanisms are important to strengthen the reliability of financial statements. Based on a need for evidence on the effectiveness of internal control mechanisms (Brennan & Solomon, 2008; Gramling et al. 2004; Cohen, Krishnamoorthy & Wright, 2004; Solomon & Trotman, 2003), I designed an experiment to examine the joint effect of accountability and obedience pressure in an internal audit setting. I argue that obedience pressure potentially can lead to a negative influence on accountants' objectivity (e.g. DeZoort & Lord, 1997) whereas accountability can mitigate this negative effect. My second main research question - How should major changes in standard setting affect financial accounting education? - is investigated in the third essay. It is motivated by the observation during my PhD that many conferences deal with the topic of accounting education but very little is published about what needs to be done. Moreover, the Endings in the first two essays of this thesis and their literature review suggest that financial accounting education can contribute significantly to quality corporate governance as argued elsewhere (Schipper, 2003; Boyce, 2004; Ghoshal, 2005). In the third essay of this thesis, I therefore focus on approaches to financial accounting education that account for the changes in standard setting and also contribute to corporate governance and accounting harmonization. I argue that the competency set that is required in practice changes due to major changes in standard setting. As the major contribution of the third article, I develop a public interest approach for financial accounting education. The major findings of this dissertation can be summarized as follows. The first essay provides evidence to an important research question raised by Gramling et al. (2004, p. 240): "If the audit committee and management have different visions for the corporate governance role of the IAF, which vision will dominate?" According to the results of the first essay, internal auditors do follow the priorities of either management or the audit committee based on the guidance provided by the Chief Audit executive. The study's results question whether the independence of the internal audit function is actually achievable. My findings contribute to research on internal auditors' judgment and the internal audit function's independence in the broader frame of corporate governance. The results are also important for practice because independence is a major justification for a positive contribution of the internal audit function to corporate governance. The major findings of the second essay indicate that the duty to sign work results - a means of holding people accountable -mitigates the negative effect of obedience pressure on reliability. Hence, I found evidence that control .mechanisms relying on certifications may enhance the reliability of financial information. These findings contribute to the literature on the effectiveness of internal control mechanisms. They are also important in the light of sub-certification processes that resulted from the Sarbanes-Oxley Act and the 8th EU Directive. The third essay contributes to the literature by developing a measurement framework that accounts for the consequences of major trends in standard setting. Moreovér, it shows how these trends affect the required .competency set of people dealing with accounting issues. Based on this work, my main contribution is the development of a public interest approach for the design of adequate financial accounting curricula. 2 Serving two masters: Experimental evidence on the independence of internal auditors Abstract Twenty nine internal auditors participated in a study that examines the independence of internal auditors in their potentially competing roles of serving two masters: the audit committee and management. Our main hypothesis suggests that internal auditors' independence is not achievable in an institutional setting in which internal auditors are accountable to two different parties with potentially differing priorities. We test our hypothesis in an experiment in which the treatment consisted of two different instructions of the Chief audit executive; one stressing the priority of management (cost reduction) and one stressing the priority of the audit committee (effectiveness). Internal auditors had to evaluate internal controls and their inherent costs of different processes which varied in their degree of task complexity. Our main results indicate that internal auditors' evaluation of the processes is significantly different when task complexity is high. Our findings suggest that internal auditors do follow the priorities of either management or the audit committee depending on the instructions of a superior internal auditor. The study's results question whether the independence of the internal audit function is actually achievable. With our findings, we contribute to research on internal auditors' judgment and the internal audit function's independence in the frame of corporate governance.