993 resultados para Deferred Taxes


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Audit report on the Perry Municipal Waterworks, Perry, Iowa for the year ended June 30, 2012

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This report, entitled ―Iowa Highway Research Board Research and Development Activities FY2012‖ is submitted in compliance with Sections 310.36 and 312.3A, Code of Iowa, which direct the submission of a report of the Secondary Road Research Fund and the Street Research Fund, respectively. It is a report of the status of research and development projects in progress on June 30, 2012. It is also a report on projects completed during the fiscal year beginning July 1, 2011 and ending June 30, 2012. Detailed information on each of the research and development projects mentioned in this report is available from the Office of Research and Analytics, Performance and Technology Division, Iowa Department of Transportation. All approved reports are also online for viewing at: www.iowadot.gov/operationsresearch/reports.aspx.

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This is the Iowa Department of Transportation’s summary of project status for infrastructure projects that have been appropriated revenue from various funds including Rebuild Iowa Infrastructure, Health Restricted Capitals, Bridge Safety, Revenue Bonds Capitals, and Revenue Bonds Capitals II.

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A transcript of the Condition of the State of Iowa speech by Governor Terry Branstad delivered at the State Capitol on January 14, 2013

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Governor Terry E. Branstad's FY2014-2015 budget recommendations.

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This document summarizes Governor Terry E. Branstad's Program and Budget Recommendations for the Second Session of the Iowa 85th General Assembly

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Unless specifically exempted, a certificate of registration is required to operate an aircraft in Iowa (in addition to being registered with the FAA). Aircraft registration laws are defined in Iowa Code Chapter 328. A general summary follows: Iowa residents and businesses must register an aircraft unless it is continuously located and operated beyond the boundaries of the state. Nonresident owners of aircraft providing the intrastate transportation of persons or property for compensation, the furnishing of services for compensation, or intrastate transportation of merchandise in Iowa, must register aircraft with the Iowa DOT prior to conducting those operations. Other visitors are exempt from registering aircraft in Iowa as long as their aircraft are not operated or controlled in the state for more than 30 days a year. Annual registration fees are based on aircraft age, original manufactured list price, and its type of use (personal or business). A one-time six percent use tax on the purchase price of the aircraft is collected at the time of registration. Aircraft registration fees (and aviation fuel taxes) are deposited into a State Aviation Fund to help fund aviation programs in Iowa such as airport development projects, the automated weather observing system (AWOS), runway markings, and windsocks

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Audit report on the Gilbert/Franklin Township Fire and Emergency Response Agency for the year ended June 30, 2012

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Audit report on the South Central Iowa Regional E-911 Service Board for the year ended June 30, 2012

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Audit report on the Regional Utility Service Systems Commission for the year ended June 30, 2012

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Audit report on the Heart of Iowa Regional Transit Agency, Des Moines, Iowa, for the year ended June 30, 2012

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Audit report on the Heart of Iowa Regional Transit Agency, Des Moines, Iowa, for the year ended June 30, 2012

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Audit report on the Heart of Iowa Regional Transit Agency, Des Moines, Iowa, for the year ended June 30, 2012

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Western societies can reduce avoidable mortality and morbidity by better understanding the relationship between obesity and chronic disease. This paper examines the joint determinants of obesity and of heart disease, diabetes, hypertension, and elevated cholesterol. It analyzes a broadly representative Spanish dataset, the 1999 Survey on Disabilities, Impairments and Health Status, using a health production theoretical framework together with a seemingly unrelated probit model approach that controls for unobserved heterogeneity and endogeneity. Its findings provide suggestive evidence of a positive and significant, although specification-dependent, association between obesity and the prevalence of chronic illness

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The paper examines the intergenerational impact of the Spanish public pension system after the 1997 Pension Reform Act. Working within a Generational Accounting framework, we find that maintaining the new legal setting could leave future generations with liabilities as high as 176 percent of base year GDP. As the recent reform measures have been insufficient to achieve the sustainability of the current pension system, we also analyse the impact of alternative reform strategies. Within the current pay-as-you-go setting, a further improvement to tax-benefit linkage in line with the original spirit of the Toledo Agreement is shown to yield and intergenerationally more balanced outcome,than an increase in the retirement age or an expansion of public subsidies financed through indirect taxes. Finally, we examine the generational impact of a move toward a partially funded pension system which might restore theintergenerational balance