A-1 Monthly Public Assistance Statistical Report Family Investment Program, September 2004

Monthly Public Assistance Statistical Report Family Investment Program

F-1 Food Assistance Program State Summary, October 2004

Food Assistance

A-1A Supplemental Security Income Program, October 2004

Supplemental Security Income Program

A-1 Monthly Public Assistance Statistical Report Family Investment Program, October 2004

Monthly Public Assistance Statistical Report Family Investment Program

Iowa New Jobs Training Program Annual Report, 2003

Iowa New Jobs Training Program Annual Report produced by Economic Developement

F-1, Food Assistance Program State Summary, November 2004

Food Assistance Program State Summary

A-1A Supplemental Security Income Program, November 2004

Supplemental Security Income Program

A-1 Monthly Public Assistance Statistical Report Family Investment Program, November 2004

Monthly Public Assistance Statistical Report Family Investment Program

A-1 Monthly Public Assistance Statistical Report Family Investment Program, December 2004

A-1 Monthly Public Assistance Statistical Report Family Investment Program

F-1 Food Assistance Program State Summary, December 2004

Food Assistance Program State Summary

A-1 Monthly Public Assistance Statistical Report Family Investment Program, January 2005

A1-Monthly Public Assistance Statistical Report Family Investment Program

F-1 Food Assistance Program State Summary, January 2005

The Food Assistance Monthly Participation Report is a monthly summary of Food Assistance program participation, Statewide and for each Iowa county. Breakouts are reported for participants also in the FIP program, those only receiving Food Assistance, and those that are receiving economic assistance under other programs (primarily Medicaid). This report may also be known as the F-1 Report.

Market rewards to patterns on increasing earnings: do cash flow patterns, accruals manipulation and real activities manipulation matter?

This study explores whether firms have differential price-earnings multiples associated with their means of achieving a sequential pattern of increasing positive earnings. Our main findings show that market participants assign higher price-earnings multiples to firms when their pattern of increasing earnings is supported by the same pattern of increasing cash flows. Market participants assign lower price-earnings multiples to firms suspect of having engaged in accrual-based earnings management, sales manipulation, and overproduction to achieve the earnings pattern. We find, however, that market participants do not penalize firms suspect of having achieved the earnings pattern through the opportunistic reduction of discretionary expenses.

A Review of the State of Iowa Procurement Card Program, For the Period July 1, 2000 through June 30, 2003

Other Audit Reports - Performance Investigation

Evaluating thermal treeline indicators based on air and soil temperature using an air-to-soil temperature transfer model

In recent research, both soil (root-zone) and air temperature have been used as predictors for the treeline position worldwide. In this study, we intended to (a) test the proposed temperature limitation at the treeline, and (b) investigate effects of season length for both heat sum and mean temperature variables in the Swiss Alps. As soil temperature data are available for a limited number of sites only, we developed an air-to-soil transfer model (ASTRAMO). The air-to-soil transfer model predicts daily mean root-zone temperatures (10cm below the surface) at the treeline exclusively from daily mean air temperatures. The model using calibrated air and root-zone temperature measurements at nine treeline sites in the Swiss Alps incorporates time lags to account for the damping effect between air and soil temperatures as well as the temporal autocorrelations typical for such chronological data sets. Based on the measured and modeled root-zone temperatures we analyzed. the suitability of the thermal treeline indicators seasonal mean and degree-days to describe the Alpine treeline position. The root-zone indicators were then compared to the respective indicators based on measured air temperatures, with all indicators calculated for two different indicator period lengths. For both temperature types (root-zone and air) and both indicator periods, seasonal mean temperature was the indicator with the lowest variation across all treeline sites. The resulting indicator values were 7.0 degrees C +/- 0.4 SD (short indicator period), respectively 7.1 degrees C +/- 0.5 SD (long indicator period) for root-zone temperature, and 8.0 degrees C +/- 0.6 SD (short indicator period), respectively 8.8 degrees C +/- 0.8 SD (long indicator period) for air temperature. Generally, a higher variation was found for all air based treeline indicators when compared to the root-zone temperature indicators. Despite this, we showed that treeline indicators calculated from both air and root-zone temperatures can be used to describe the Alpine treeline position.