Policy Addressing Civil Rights/Discrimination Complaints, January 3, 2011

The Iowa Governor’s Office of Drug Control Policy (ODCP) shall comply with all applicable federal and state laws prohibiting discrimination, as well as the State of Iowa’s Equal Opportunity, Affirmative Action and Anti-Discrimination Policy for Executive Branch Employees (Section 2.40 of Iowa Department of Administrative Services Managers and Supervisors Manual). Federal law prohibits discrimination against individuals or groups, either in employment or in the delivery of services or benefits, on the basis of age, race, color, national origin, religion, sex, or disability. State law prohibits discrimination in the areas of employment, housing, credit, public accommodations and education. Under the Iowa Civil Rights Act of 1965, discrimination, or different treatment, is illegal if based on race, color, creed, national origin, religion, sex, sexual orientation, gender identity, pregnancy, physical disability, mental disability, retaliation (because of filing a previous discrimination complaint, participating in an investigation of a discrimination complaint, or having opposed discriminatory conduct), age (in employment and credit), familial status (in housing and credit) or marital status (in credit). State policy requires all employees and applicants for employment in the executive branch be afforded equal access. The intent of this policy is to ensure that employment opportunities, within the executive branch of state government, are accessible to all persons, and that executive branch agencies do not discriminate against any person because of race, creed, color, religion, sex, national origin, age, or physical or mental disability.

ICRC Factsheet, July 2008

Questions and Answers on Filing A Civil Rights Complaint

Fiscal Year 2011 Annual Report Iowa Workforce Development, 2011

The agency continually strives to improve processes and align the organization in such a way to provide effective, demand driven products and services. Iowa Workforce Development‟s administrative, labor services, workers‟ compensation, labor market information, and the unemployment insurance service staff are located in Des Moines. Additionally, the agency maintains a statewide delivery system of 55 field offices in conjunction with our workforce partners. Through a comprehensive Web site, Iowa Workforce Development provides customers access to major services such as posting résumés; access to a statewide job bank; labor services information, unemployment claim information and filing options; and labor market information, 24 hours a day, seven days a week.

Five essays on bankruptcy

Chapter 2 Bankruptcy Initiation In The New Era of Chapter 11 2.1 Abstract The bankruptcy act of 1978 placed corporate managers (as debtor in possession) in control of the bankruptcy process. Between 2000 and 2001 managers apparently lost this control to secured creditors. This study examines financial ratios of firms filing for bankruptcy between 1993 and 2004 and tests the hypothesis that the change from manager to creditor control created or exacerbated the managerial (and dominant creditor) incentive to delay bankruptcy filing. We find a clear deterioration in the financial conditions of firms filing after 2001. This is consistent with managers (or creditors who control them) delaying filing for bankruptcy. We also observe patterns of operating losses and liquidations that suggest adverse economic consequences from such delay. Chapter 3 Bankruptcy Resolution: Priority of Claims with the Secured Creditor in Control 3.1 Abstract We present new evidence on the violation of priority of claims in bankruptcy using a sample of 222 firms that tiled for Chapter 11 bankruptcy over the 1993-2004 period. Our study reveals a dramatic reduction in the violations of priority of claims compared to research on prior periods. These results are consistent with changes in both court practices and laws transferring power to the secured creditors over our sample period. We also find an increase in the time from the date of a bankruptcy filing to reaching plan confirmation where priority is not violated. Chapter 4 Bankruptcy Resolution: Speed, APR Violations and Delaware 4.1 Abstract We analyze speed of bankruptcy resolution on a sample of 294 US firms filing for bankruptcy in the 1993-2004 period. We find strong association between type of Chapter II filing and speed of bankruptcy resolution. We also find that violations to the absolute priority rule reduce the time from bankruptcy filing to plan confirmation. This is consistent with the hypothesis that creditors are willing to grant concessions in exchange for faster bankruptcy resolution. Furthermore, after controlling for the type of filing and violations to the absolute priority rule, we do not find any difference in the duration of the bankruptcy process for firms filing in Delaware, New York, or other bankruptcy districts. Chapter 5 Financial Distress and Corporate Control 5.1 Abstract We examine the replacement rates of directors and executives in 63 firms filing for bank ruptcy during the 1995-2002 period. We find that over 76% of directors and executives are replaced in the four year period from the year prior to the bankruptcy filing through three years after. These rates are higher than those found in prior research and is consistent with changes in bankruptcy procedures and practice (i.e. the increased secured creditors control over the process due to both DIP financing and changes in the Uniform Commercial Code) having a significant impact on the corporate governance of firms in financial distress. Chapter 6 Financial Statement Restatements: Decision to File for Bankruptcy 6.1 Abstract On a sample of 201 firms that restated their financial statements we analyze the process of regaining investor trust in a two year period after the restatement. We find that 20% of firms that restate their financial statements tile for bankruptcy or restructure out of court. Our results also indicate that the decisions to change auditor or management is correlated with a higher probability of failure. Increased media attention appears to partly explain the decision of firms to restructure their debt or tile for bankruptcy.

Certified Budget Report FY 2016, June 4, 2015

The Certified Budget Report is prepared annually by each community college. Each college has specific steps that it follows in order to prepare this report and to submit it to the controlling county auditor by March 15 of each year. In January, the valuation reports are available from the county auditors to use as a basis for tax revenue estimates. In preparing the Certified Budget Report, historical year numbers are verified, current year numbers are re-estimated, and the next fiscal year numbers are estimated. Once the Certified Budget Report is prepared, it is filed with the community college board. After filing with the community college board, a public hearing is set. The date for the public hearing must be published no sooner than 20 days before the hearing and no later than 10 days before the hearing. At that public hearing, any comments from the public are heard and the board votes to accept the budget. If adopted by the board, the budget is filed with the controlling county auditor.

Managing an intellectual property right portfolio in the software industry

Tutkimuksen tavoitteena oli määrittää etuja, joita huolellinen immateriaali-oikeussalkun hallinnointi ohjelmistoalalla luo yritykselle. Tutkimusaineisto on kerätty haastattelemalla eri asemissa olevia ihmisiä kolmesta suomalaisesta ohjelmistoalan tuote- ja palveluyrityksestä. Tutkimuksesta käy ilmi, että ohjelmistoyritysten immateriaalioikeussalkut koostuvat liikesalaisuuksista, tekijänoikeudesta, tavaramerkeistä, verkkotunnuksista ja muutamista patenteista. Kiinnostus patentteihin ohjelmistoalalla on kasvanut erityisesti niiden tuoman tekijänoikeutta vahvemman suojan takia. Tällä hetkellä Euroopassa suhtautuminen ohjelmistopatentteihin on kuitenkin vielä käymistilassa. Jos ohjelmistopatentit hyväksytään, immateriaalioikeussalkun strateginen merkitys kasvaa. Tällöin salkunn hallinnointi tukee yrityksen tavoitteita - esimerkiksi oman toimintavapauden turvaamista - avustaen hakemus-prosessissa, tarkkaillen markkinoita sekä arvioiden yrityksen oman immateriaalioikeussalkun erilaisia hyväksikäyttömahdollisuuksia.

Vannesahalinjan tuotantokapasiteetin kasvattaminen konstruktiota kehittämällä

Tässä tutkimuksessa selvitetään, mitä muutoksia vannesahalinjan koneisiin tulee tehdä, jotta syöttönopeutta voidaan nostaa. Lisäksi työn perusteella on onnistuttu sahaamaan tuotannossa ohuemmalla terärungolla samalla mittatarkkuudella kuin aikaisemmin paksummalla terärungolla. Työssä on kartoitettu kyseessä olevan vannesahalinjan todennäköisimmät pullonkaulat nopeutta nostettaessa. Lisäksi on tarkasteltu mittauksin eräiden kriittisten koneiden käyttäytymistä sahauksen aikana. Mittausten perusteella on tehty ehdotukset tarvittaville konstruktiomuutoksille, jotta sahaus korotetulla nopeudella onnistuu hyvällä mittatarkkuudella. Tutkimuksen aikana on kehitetty mittausjärjestelmä, jolla vannesahan teräpyörien muoto voidaan mitata ja siirtää tietokoneelle myöhempää tarkastelua ja arkistointia varten.

e-Justice in Spain

Technology has had a prevalent impact on nearly all social domains, one being the judicial system. Advancements such as computer-generated demonstrations and electronic filing can enhance presentations and give a clearer, well-organized case.E-Justice: Using Information Communication Technologies in the Court System presents the most relevant experiences and best practices concerning the use and impact of ICTs in the courtroom. This groundbreaking title draws upon the leading academic and practicing perspectives from around the globe to provide academics and professionals throughout the legal system with the most comprehensive overview of present developments in e-justice.

Processo de transferência de tecnologia da universidade para a indústria: estudo de caso envolvendo a conversão de glicerol

Currently, public policy has encouraged innovation in universities and also transference of technology to the industry. Another important stage to be considered would be the registration or filing of a patent and the economical viability study. Government programs, such as the innovation incentive program, among others, should facilitate popularization and promote interest by industry. In this work we described the steps, from the conception of the idea to the scale up going through its interest by the industry. The case study is about the glycerol conversion utilizing modified niobia as catalysts.

Development and validation of spectroscopic methods for simultaneous estimation and dissolution of ofloxacin and ornidazole in tablet dosage forms

The aim of this work was to develop and validate simple, accurate and precise spectroscopic methods (multicomponent, dual wavelength and simultaneous equations) for the simultaneous estimation and dissolution testing of ofloxacin and ornidazole tablet dosage forms. The medium of dissolution used was 900 ml of 0.01N HCl, using a paddle apparatus at a stirring rate of 50 rpm. The drug release was evaluated by developed and validated spectroscopic methods. Ofloxacin and ornidazole showed 293.4 and 319.6nm as λmax in 0.01N HCl. The methods were validated to meet requirements for a global regulatory filing. The validation included linearity, precision and accuracy. In addition, recovery studies and dissolution studies of three different tablets were compared and the results obtained show no significant difference among products.

Immateriellt kulturarv som begrepp och process : folkloristiska perspektiv på kulturarv i Finlands svenskbygder med folkmusik som exempel

Cultural heritage has become something of an in-word in recent times. Intangible cultural heritage, however, is a category that has received relatively little attention. This folkloristic study focuses on intangible cultural heritage as concept and as process. Folkloristics as a scholarly branch emphasizes non-material culture. Consequently, there is a big potential in bringing existing knowledge of folklore together with current scholarly theories concerning cultural heritage in order to expand the understanding of intangible cultural heritage. In this thesis cultural heritage is regarded as a symbolic construct, which is spoken of and discussed in specific ways. The study of intangible cultural heritage (Swe. kulturarv) as concept focuses on this area. For a cultural component to be experienced as intangible cultural heritage it is, however, not enough to discuss it in those terms. Instead, cultural heritage status needs to be acted out during lengthy processes. This is demonstrated by the study of intangible cultural heritage as process. As a consequence performativity appears crucial to an understanding of cultural heritage – when a sufficient number of people speak and act as if a cultural component has a special status, it will also be perceived as cultural heritage. In this dissertation intangible cultural heritage is studied through cultural analysis, more specifically through discourse analysis. The usage of the concept intangible cultural heritage within cultural organizations, in scholarly use and in the Swedish-speaking press in Finland is examined. Traditional music in the Swedish-speaking districts of Finland is used as a case study of intangible cultural heritage as process. The examination concerns how traditional music, an intangible cultural component, has been discussed, transformed, standardized and objectified in a cultural heritage process. Cultural heritage is generally used as a token of value so that certain cultural components, both intangible and tangible, which are discussed in terms of cultural heritage are perceived to be valuable and should therefore be safeguarded. Intangible cultural heritage depends on performance, that is practitioners use their bodies to act out their traditional knowledge through song, handicraft, storytelling and so on. Intangible cultural components can be transmitted to other individuals in a performance situation, and they can also be documented. In Finland documentation and subsequent filing in archives have been associated with safeguarding of intangible cultural heritage. If the aim of safeguarding is to uphold traditional practices, which is the case for among others UNESCO’s programs aimed at intangible cultural heritage, other efforts are called for: forms of safeguarding that support performance and transmission.

Pienyrittäjän velkajärjestely

Laki yksityishenkilön velkajärjestelystä (VJL, 57/1993) muuttui 1.1.2015. Yksityiset elinkeinon- ja ammatinharjoittajat saivat aiemmin velkajärjestelyn yksityistalouden veloille, mutta uutta on se, että myös elinkeinotoiminnan velkoja voidaan järjestellä samassa yhteydessä. Yksityishenkilön velkajärjestelyä ei voi hakea pelkästään yrityksen velkoihin. Jotta elinkeinon- ja ammatinharjoittaja voisi saada velkajärjestelyn, yritystoiminnan pitää olla pienimuotoista ja perustua yrittäjän omaan työpanokseen. Laki ei koske yhtiömuotoisia yrityksiä, joten ne rajataan tämän tutkimuksen ulkopuolelle. Tässä tutkimuksessa selvitetään, miten velkajärjestelylaki kohtelee pienyrittäjää. Velkajärjestelylakiin tuli 30 muutosta, mutta keskityn tutkimuksessani pienyrittäjän kannalta merkityksellisiin seikkoihin. Toisena tutkimustehtävänä on selvittää pienyrittäjän epäonnistumisen syitä ja seurauksia. Työn tutkimuksellinen lähestymistapa on kvalitatiivinen eli laadullinen ja aineistonkeräystapana käytettiin puolistrukturoituja haastatteluja. Tutkimusaineistoa kerättiin haastattelemalla epäonnistumisen kokeneita yrittäjiä tammi-maaliskuussa 2015. Teoriaosuudessa perehdytään alan kirjallisuuteen, tuomioistuimen oikeustapaukseen ja hallituksen esityksiin. Johtopäätöksenä voidaan todeta, että velkajärjestelylain muutos mahdollistaa ammatin- ja elinkeinonharjoittajien pääsyn velkajärjestelyyn ja velkajärjestelyssä voidaan tietyin edellytyksin järjestellä elinkeinotoiminnasta syntyneet velat. Menettely on kevyempi ja edullisempi kuin yrityssaneeraus. Lakimuutos on historiallinen insolvenssioikeuden alalla ja se asettaa elinkeinon- ja ammatinharjoittajat tasavertaiseen asemaan muiden velallisten kanssa ottaen huomioon elinkeinotoiminnan velkojen järjestelylle asettamat erityispiirteet. Velkajärjestelyn edellytykset ovat pienyrittäjälle hyvin tiukat, eli olettavasti moni velallinen ei hakeudu velkajärjestelyyn. Käytäntö osoittaa, onko säännöstö niin tiukka, etteivät yksityiset elinkeinon- ja ammatinharjoittajat hae velkajärjestelyä, vaan lopettavat mieluummin liiketoimintansa.

Estrutura de propriedade e de controle das empresas de capital aberto no Brasil

This paper has as its main objective to measure the magnitude of deviations between control rights and cash-flow rights for the ultimate shareholder with the largest voting rights of limited liability companies in Brazil. Furthermore, it pinpoints how these discrepancies are generated, evaluating the relative importance of the issuance of preferred stocks with no voting rights, pyramidal arrangements of ownership, and cross-shareholdings. The data set embraces 602 companies that in 2001 complied with the mandatory requirement of filing to the CVM.

Interopérabilité et normalisation des systèmes de cyberjustice : Orientations

Un résumé en anglais est également disponible.