921 resultados para Credit unions, efficiency, impaired loans and investments


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The Iowa Department of Education collects data on fiscal year credit enrollment, non-credit enrollment, economic development programs, and institutional data (i.e., faculty information, tuition). This report summarizes several aspects of the data.

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The Iowa Department of Education collects data on fiscal year credit enrollment, non-credit enrollment, economic development programs, and institutional data (i.e., faculty information, tuition). This report summarizes several aspects of the data.

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The Iowa Department of Education collects data on fiscal year credit enrollment, non-credit enrollment, economic development programs, and institutional data (i.e., faculty information, tuition). This report summarizes several aspects of the data.

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The Iowa Department of Education collects data on fiscal year credit enrollment, non-credit enrollment, economic development programs, and institutional data (i.e., faculty information, tuition). This report summarizes several aspects of the data.

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The Iowa Department of Education collects data on fiscal year credit enrollment, non-credit enrollment, economic development programs, and institutional data (i.e., faculty information, tuition). This report summarizes several aspects of the data.

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The Iowa Department of Education collects data on fiscal year credit enrollment, non-credit enrollment, economic development programs, and institutional data (i.e., faculty information, tuition). This report summarizes several aspects of the data.

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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.

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The objective of this work was to clarify whether the method to extract nematodes from European soils is suitable for forest soils and litter in the eastern of Paraná state, Brazil, and whether nematode abundance differs between sites with different ecosystems and levels of human interference. The study sites were situated in the coastal area of the Serra do Mar, near the town of Antonina, in Eastern Paraná, Brazil. Cobb's sieving and decanting method was more appropriate than ISO method, since extraction efficiency was higher and intra-sample variability was significantly lower. In order to achieve an extraction efficiency higher than 90%, Cobb's method was modified. For the extraction of nematodes from litter, the Baermann funnel, with an extraction time of 48 hours, yielded an extraction efficiency higher than 90%. Nematode abundance in litter was higher than in soil. The mean number of individuals extracted from the litter increased with the age stage of the forest sites sampled, and there was no difference in the number of individuals in the soil of the four forest sites. Mean nematode abundance in soil in banana plantations was about twice as high compared to the banana-palmito mixed stands and to the forest sites.

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Eighty-Sixth General Assembly House Code of Ethics (House Resolution 5) Adopted 2-3-2015. Every legislator and legislative employee has a duty to uphold the integrity and honor of the general assembly, to encourage respect for the law and for the general assembly, and to observe the house code of ethics. The members and employees of the house have a responsibility to conduct themselves so as to reflect credit on the general assembly, and to inspire the confidence, respect, and trust of the public. The following rules are adopted pursuant to chapter 68B of the Code, to assist the members and employees in the conduct of their activities.

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The Iowa Economic Development Authority (IEDA) Energy Office sets energy policy direction for Iowa and receives designated funding from the State Energy Program Formula from the Department of Energy to carry out designated energy activities. These activities include promoting energy efficiency, bio-fuels and renewable energy.

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Background: Recent research based on comparisons between bilinguals and monolinguals postulates that bilingualism enhances cognitive control functions, because the parallel activation of languages necessitates control of interference. In a novel approach we investigated two groups of bilinguals, distinguished by their susceptibility to cross-language interference, asking whether bilinguals with strong language control abilities ('non-switchers") have an advantage in executive functions (inhibition of irrelevant information, problem solving, planning efficiency, generative fluency and self-monitoring) compared to those bilinguals showing weaker language control abilities ('switchers"). Methods: 29 late bilinguals (21 women) were evaluated using various cognitive control neuropsychological tests [e.g., Tower of Hanoi, Ruff Figural Fluency Task, Divided Attention, Go/noGo] tapping executive functions as well as four subtests of the Wechsler Adult Intelligence Scale. The analysis involved t-tests (two independent samples). Non-switchers (n = 16) were distinguished from switchers (n = 13) by their performance observed in a bilingual picture-naming task. Results: The non-switcher group demonstrated a better performance on the Tower of Hanoi and Ruff Figural Fluency task, faster reaction time in a Go/noGo and Divided Attention task, and produced significantly fewer errors in the Tower of Hanoi, Go/noGo, and Divided Attention tasks when compared to the switchers. Non-switchers performed significantly better on two verbal subtests of the Wechsler Adult Intelligence Scale (Information and Similarity), but not on the Performance subtests (Picture Completion, Block Design). Conclusions: The present results suggest that bilinguals with stronger language control have indeed a cognitive advantage in the administered tests involving executive functions, in particular inhibition, self-monitoring, problem solving, and generative fluency, and in two of the intelligence tests. What remains unclear is the direction of the relationship between executive functions and language control abilities.

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Tutkielman aiheena on erilaisten kustannuslaskentamenetelmien vertailu ja niiden käytön merkitys yrityksien ajoneuvoinvestoinneissa. Tutkielmassa selvitetään, mikä osuus leasinglaskelmilla ja investointilaskelmilla on case-yrityksien ajoneuvohankintojen suunnittelussa ja päätöksenteossa. Samalla tarkastellaan case-yrityksien käytössä olevien laskentamenetelmien ominaisuuksia ja uuden IFRS -tilinpäätösmallin mahdollisia vaikutuksia ajoneuvoinvestointeihin. Tutkimus on toiminta-analyyttinen ja samalla kvalitatiivinen eli laadullinen tutkimus. Tutkimusmenettelynä on käytetty teoriaa sekä haastatteluja. Tutkimuksen tuloksien mukaan case-yrityksissä ajoneuvohankintojen yhteydessä leasingyhtiöiden tekemillä kustannuslaskelmilla on selvästi suurempi osuus kuin yrityksen itse tekemillä investointilaskelmilla. Leasingyhtiöiden laskenta-ajanjakso ei ole sama kuin yrityksien omistamien ajoneuvojen taloudellinen pitoaika. Tämä ero ohjaa yrityksiä käyttämään omia kustannuslaskentamenetelmiä ja tarjoaa mahdollisuuden myös muille perusteille päätettäessä yrityksen ajoneuvojen omistus- ja hallinnointimuodoista.

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Tutkimuksen tarkoituksena on selvittää, miten konsernin taloushallintoprosesseja voidaan kehittää prosessijohtamisen avulla.Kehityksellä haetaan toimintojen tehokkuuden parantamista, kustannussäästöjä sekä yritysten välistä yhteneväisyyttä. Tutkimuksen tavoitteena on luoda kehittämismalli, jonka avulla konsernin taloushallintoprosessien kehittäminen ja yhtenäistäminen voidaan toteuttaa. Tutkimuksen teoria pohjautuu prosessijohtamiseen, jonka avulla tutkimuksen empirian kohteena olevat taloushallintoprosessit dokumentoidaan ja analysoidaan. Mittaamisen ja benchmarkingin jälkeen, ehdotetaan kehitysideoita kehittämään ja yhtenäistämään prosesseja. Tärkeimmät kehitysideat tulevat olemaan sähköinen ostolaskujärjestelmä, järjestelmien koulutus ja linkitykset,kontrollien ja käsikirjan luonti, tilikartan yhtenäistäminen ja raportoinnin kehittäminen.

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Circadian clocks, present in organisms leaving in a rhythmic environment, constitute the mechanisms allowing anticipation and adaptation of behavior and physiology in response to these environmental variations. As a consequence, most aspects of metabolism and behavior are under the control of this circadian clock. At a molecular level, in all the studied species, the rhythmic expression of the genes involved are generated by interconnected transcriptional and translational feedback loops. In mammals, the heterodimer composed of BMAL1 and its partners CLOCK or NPAS2 constitutes a transcriptional activator regulating transcription of Per and Cry genes. These genes encode for repressors of the activity of BMAL1:CLOCK or BMAL1: NPAS2 heterodimers, thus closing a negative feedback loop that generates rhythms of approximately 24 hours. The aim of my doctoral work consisted in the investigation of the role of circadian clock in the regulation of different aspects of mouse metabolism through the rhythmic activation of signaling pathways. First, we showed that one way how the circadian clock exerts its function as an oscillator is through the regulation of mRNA translation. Indeed, we present evidence showing that circadian clock influences the temporal translation of a subset of mRNAs involved in ribosome biogenesis by controlling the transcription of translation initiation factors as well as the clock-dependent rhythmic activation of signaling pathways involved in their regulation. Moreover, the circadian oscillator regulates the transcription of ribosomal protein mRNAs and ribosomal RNAs. Thus the circadian clock exerts a major role in coordinating transcription and translation steps underlying ribosome biogenesis. In the second part, we showed the involvement of the circadian clock in lipid metabolism. Indeed, the three PAR bZip transcription factors DBP, TEF and HLF, are regulated by the molecular clock and play key roles in the control of lipid metabolism. Here we present evidence concerning the circadian expression and activity of PPARα via the circadian transcription of genes involved in the release of fatty acids, natural ligands of PPARα. It leads to the rhythmic activation of PPARα itself which could then play its role in the transcription of genes encoding proteins involved in lipid, cholesterol and glucose metabolism. In addition, we considered the possible role of lipid transporters, here SCP2, in the modulation of circadian activation of signaling pathways such as TORC1, PPARα and SREBP, linked to metabolism, and its feedback on the circadian clock. In the last part of this work, we studied the effects of these circadian clock-orchestrated pathways in physiology, as clock disruptions have been shown to be linked to metabolic disorders. We performed in vivo experiments on genetically and high-fat induced obese mice devoid of functional circadian clock. The results obtained showed that clock disruption leads to impaired triglycerides and glucose homeostasis in addition to insulin secretion and sensitivity. -- Les rythmes circadiens, présents chez tout organisme vivant dans un environnement rythmique, constituent l'ensemble de mécanismes permettant des réponses comportementales et physiologiques anticipées et adaptées aux variations environnementales. De ce fait, la plupart des aspects liés au métabolisme et au comportement de ces organismes apparaissent être sous le contrôle de l'horloge circadienne contrôlant ces rythmes. Au niveau moléculaire, dans toutes les espèces étudiées, l'expression rythmique de gènes impliqués sont générés par l'interconnexion de boucles de contrôle transcriptionnelles et traductionnelles. Chez les mammifères, l'hétérodimère composé de BMAL1 et de ses partenaires CLOCK ou NPAS2 constitue un activateur transcriptionnel régulant la transcription des gènes Per et Cry. Ces gènes codent pour des répresseurs de l'activité des hétérodimères BMAL1:CLOCK ou BMAL1:NPAS2. Cela a pour effet de fermer la boucle négative, générant ainsi des rythmes d'environ 24 heures. Le but de mon travail de thèse a consisté en l'investigation du rôle de l'horloge circadienne dans la régulation de certains aspects du métabolisme chez la souris via la régulation de l'activation rythmique des voies de signalisation. Nous avons tout d'abord montré que l'horloge circadienne exerce sa fonction d'oscillateur notamment au niveau de la régulation de la traduction des ARNm. En effet, nous présentons des preuves montrant que l'horloge circadienne influence la traduction temporelle d'un groupe d'ARNm impliqués dans la biogénèse des ribosomes en contrôlant la transcription de facteurs d'initiation de la traduction ainsi que l'activation rythmique des voies de signalisation qui sont impliquées dans leur régulation. De plus, l'oscillateur circadien régule la transcription d'ARNm codant pour les protéines ribosomales et d'ARN ribosomaux. De cette façon, l'horloge circadienne exerce un rôle majeur dans la coordination des étapes de transcription et traduction permettant la biogénèse des ribosomes. Dans la deuxième partie, nous montrons les implications de l'horloge circadienne dans le métabolisme des lipides. En effet, DBP, TEF et HLF, trois facteurs de transcription de la famille des PAR bZip qui sont régulés par l'horloge circadienne, jouent un rôle clé dans le contrôle du métabolisme des lipides par l'horloge circadienne. Nous apportons ici des preuves concernant l'expression et l'activité rythmiques de PPARα via la transcription circadienne de gènes impliqués dans le relargage d'acides gras, ligands naturels de PPARα, conduisant à l'activation circadienne de PPARα lui-même, pouvant ainsi jouer son rôle de facteur de transcription de gènes codant pour des protéines impliquées dans le métabolisme des lipides, du cholestérol et du glucose. De plus, nous nous sommes penchés sur le rôle possible de transporteurs de lipides, ici SCP2, dans la modulation de l'activation circadienne de voies de signalisation, telles que TORC1, PPARα et SREBP, qui sont liées au métabolisme, ainsi que son impact sur l'horloge elle-même. Dans la dernière partie de ce travail, nous avons étudié les effets de l'activation de ces voies de signalisation régulées par l'horloge circadienne dans le contexte physiologique puisqu'il a été montré que la perturbation de l'horloge pouvait être associée à des désordres métaboliques. Pour ce faire, nous avons fait des expériences in vivo sur des souris déficientes pour l'horloge moléculaire pour lesquelles l'obésité est induite génétiquement ou induite par la nourriture riche en lipides. Les résultats que nous obtenons montrent des dérèglements au niveau de l'homéostasie des triglycérides et du glucose ainsi que sur l'expression et la réponse à l'insuline.

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El objetivo de este trabajo es analizar como ha evolucionado y los efectos que el tipo de propiedad tiene sobre el desempeño de los bancos en aquellos países de la Europa Central y del Este, que en los últimos años han experimentado con gran intensidad el proceso de integración europea. Con este fin, hemos analizado 242 bancos correspondientes a 12 países (10 nuevos miembros de la UE y 2 en fase de negociación). Para verificar la existencia de un efecto derivado del tipo de propiedad, analizamos las dimensiones de la eficiencia bancaria, rentabilidad, costes, e intermediación, mediante la aplicación de distintas técnicas, tanto paramétricas como no paramétricas. Los resultados muestran la existencia de ciertos efectos derivados del tipo de propiedad. Así, entre los principales resultados, destaca que los bancos privatizados tienden a presentar unos niveles de rentabilidad superiores a los presentados por otros tipos de propiedad, mientras que a su vez, los bancos de origen extranjero son los que de media presentan unos menores niveles de costes, si bien esta diferencia no es estadísticamente significativa. Analizamos también la importancia que supone la presencia de un inversor estratégico en la propiedad de los bancos, obteniendo una mejoría que si bien no es significativa en los ratios de rentabilidad, si lo es en relación a los gastos generales de gestión.