Highway Maintenance Concept Vehicle, June 2002

This report documents Phase IV of the Highway Maintenance Concept Vehicle (HMCV) project, a pooled fund study sponsored by the Departments of Transportation of Iowa, Pennsylvania, and Wisconsin. This report provides the background, including a brief history of the earlier phases of the project, a systems overview, and descriptions of the research conducted in Phase IV. Finally, the report provides conclusions and recommendations for future research. Background The goal of the Highway Maintenance Concept Vehicle Pooled Fund Study is to provide travelers with the level of service defined by policy during the winter season at the least cost to taxpayers. This goal is to be accomplished by using information regarding actual road conditions to facilitate and adjust snow and ice control activities. The approach used in this study was to bring technology applications from other industries to the highway maintenance vehicle. This approach is evolutionary in that as emerging technologies and applications are found to be acceptable to the pooled fund states and as they appear that to have potential for supporting the study goals they become candidates for our research. The objective of Phase IV is to: Conduct limited deployment of selected technologies from Phase III by equipping a vehicle with proven advanced technologies and creating a mobile test laboratory for collecting road weather data. The research quickly pointed out that investments in winter storm maintenance assets must be based on benefit/cost analysis and related to improving level of service. For example, Iowa has estimated the average cost of fighting a winter storm to be about $60,000 to $70,000 per hour typically. The maintenance concept vehicle will have advanced technology equipment capable of applying precisely the correct amount of material, accurately tailored to the existing and predicted pavement conditions. Hence, a state using advanced technology could expect to have a noticeable impact on the average time taken to establish the winter driving service level. If the concept vehicle and data produced by the vehicle are used to support decision-making leading to reducing material usage and the average time by one hour, a reasonable benefit/cost will result. Data from the friction meter can be used to monitor and adjust snow and ice control activities and inform travelers of pavement surface conditions. Therefore, final selection of successfully performing technologies will be based on the foundation statements and criteria developed by the study team.

L'avançament de la introducció d'una llengua estrangera: un fugida cap enrera?

The age at which school children begin instruction in the foreign language has been brought forward on two main grounds: (1) young children are better language learners than older children, and (2) bilingualism brings cognitive advantages to children. Both statements are critically analysed in this paper. First of all, recent research findings show that the advantage that younger learners show in a naturalistic language learning situation (or through school immersion) disappears in a formal language learning situation with very limited exposure to the target language. Secondly, the positive effects on cognitive development that have been revealed through research correspond to situations of balanced bilingualism, that is, situations in which children have a high command of the two languages. In contrast, children¿s command of the foreign language in our context is very limited and hence far from the situation of balanced bilingualism (or trilingualism) that is said to bring positive cognitive effects.

Monitoring Disease Activity and Progression in Crohn's Disease. A Swiss Perspective on the IBD Ahead 'Optimised Monitoring' Recommendations.

BACKGROUND AND AIMS: The structured IBD Ahead 'Optimised Monitoring' programme was designed to obtain the opinion, insight and advice of gastroenterologists on optimising the monitoring of Crohn's disease activity in four settings: (1) assessment at diagnosis, (2) monitoring in symptomatic patients, (3) monitoring in asymptomatic patients, and (4) the postoperative follow-up. For each of these settings, four monitoring methods were discussed: (a) symptom assessment, (b) endoscopy, (c) laboratory markers, and (d) imaging. Based on literature search and expert opinion compiled during an international consensus meeting, recommendations were given to answer the question 'which diagnostic method, when, and how often'. The International IBD Ahead Expert Panel advised to tailor this guidance to the healthcare system and the special prerequisites of each country. The IBD Ahead Swiss National Steering Committee proposes best-practice recommendations adapted for Switzerland. METHODS: The IBD Ahead Steering Committee identified key questions and provided the Swiss Expert Panel with a structured literature research. The expert panel agreed on a set of statements. During an international expert meeting the consolidated outcome of the national meetings was merged into final statements agreed by the participating International and National Steering Committee members - the IBD Ahead 'Optimized Monitoring' Consensus. RESULTS: A systematic assessment of symptoms, endoscopy findings, and laboratory markers with special emphasis on faecal calprotectin is deemed necessary even in symptom-free patients. The choice of recommended imaging methods is adapted to the specific situation in Switzerland and highlights the importance of ultrasonography and magnetic resonance imaging besides endoscopy. CONCLUSION: The recommendations stress the importance of monitoring disease activity on a regular basis and by objective parameters, such as faecal calprotectin and endoscopy with detailed documentation of findings. Physicians should not rely on symptoms only and adapt the monitoring schedule and choice of options to individual situations. © 2014 S. Karger AG, Basel.

Iowa Civil Rights Commission History of Policy, 2000-2007

A Chronological Listing of Important Statements of Support by ICRC 2000-2007

Minimal analytical characterisation of engineered nanomaterials need for hazard assessment in biological matrices

The safe and responsible development of engineered nanomaterials (ENM), nanotechnology-based materials and products, together with the definition of regulatory measures and implementation of "nano"-legislation in Europe require a widely supported scientific basis and sufficient high quality data upon which to base decisions. At the very core of such a scientific basis is a general agreement on key issues related to risk assessment of ENMs which encompass the key parameters to characterise ENMs, appropriate methods of analysis and best approach to express the effect of ENMs in widely accepted dose response toxicity tests. The following major conclusions were drawn: Due to high batch variability of ENMs characteristics of commercially available and to a lesser degree laboratory made ENMs it is not possible to make general statements regarding the toxicity resulting from exposure to ENMs. 1) Concomitant with using the OECD priority list of ENMs, other criteria for selection of ENMs like relevance for mechanistic (scientific) studies or risk assessment-based studies, widespread availability (and thus high expected volumes of use) or consumer concern (route of consumer exposure depending on application) could be helpful. The OECD priority list is focussing on validity of OECD tests. Therefore source material will be first in scope for testing. However for risk assessment it is much more relevant to have toxicity data from material as present in products/matrices to which men and environment are be exposed. 2) For most, if not all characteristics of ENMs, standardized methods analytical methods, though not necessarily validated, are available. Generally these methods are only able to determine one single characteristic and some of them can be rather expensive. Practically, it is currently not feasible to fully characterise ENMs. Many techniques that are available to measure the same nanomaterial characteristic produce contrasting results (e.g. reported sizes of ENMs). It was recommended that at least two complementary techniques should be employed to determine a metric of ENMs. The first great challenge is to prioritise metrics which are relevant in the assessment of biological dose response relations and to develop analytical methods for characterising ENMs in biological matrices. It was generally agreed that one metric is not sufficient to describe fully ENMs. 3) Characterisation of ENMs in biological matrices starts with sample preparation. It was concluded that there currently is no standard approach/protocol for sample preparation to control agglomeration/aggregation and (re)dispersion. It was recommended harmonization should be initiated and that exchange of protocols should take place. The precise methods used to disperse ENMs should be specifically, yet succinctly described within the experimental section of a publication. 4) ENMs need to be characterised in the matrix as it is presented to the test system (in vitro/ in vivo). 5) Alternative approaches (e.g. biological or in silico systems) for the characterisation of ENMS are simply not possible with the current knowledge. Contributors: Iseult Lynch, Hans Marvin, Kenneth Dawson, Markus Berges, Diane Braguer, Hugh J. Byrne, Alan Casey, Gordon Chambers, Martin Clift, Giuliano Elia1, Teresa F. Fernandes, Lise Fjellsbø, Peter Hatto, Lucienne Juillerat, Christoph Klein, Wolfgang Kreyling, Carmen Nickel1, and Vicki Stone.

Radiation protection in digestive endoscopy: European Society of Digestive Endoscopy (ESGE) guideline.

This article expresses the current view of the European Society of Gastrointestinal Endoscopy (ESGE) about radiation protection for endoscopic procedures, in particular endoscopic retrograde cholangiopancreatography (ERCP). Particular cases, including pregnant women and pediatric patients, are also discussed. This Guideline was developed by a group of endoscopists and medical physicists to ensure that all aspects of radiation protection are adequately dealt with. A two-page executive summary of evidence statements and recommendations is provided. The target readership for this Guideline mostly includes endoscopists, anesthesiologists, and endoscopy assistants who may be exposed to X-rays during endoscopic procedures.

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.

L'avançament de la introducció d'una llengua estrangera: un fugida cap enrera?

The age at which school children begin instruction in the foreign language has been brought forward on two main grounds: (1) young children are better language learners than older children, and (2) bilingualism brings cognitive advantages to children. Both statements are critically analysed in this paper. First of all, recent research findings show that the advantage that younger learners show in a naturalistic language learning situation (or through school immersion) disappears in a formal language learning situation with very limited exposure to the target language. Secondly, the positive effects on cognitive development that have been revealed through research correspond to situations of balanced bilingualism, that is, situations in which children have a high command of the two languages. In contrast, children¿s command of the foreign language in our context is very limited and hence far from the situation of balanced bilingualism (or trilingualism) that is said to bring positive cognitive effects.

Psychosocial analysis of ETA's violence legitimation discourse

This study analyses the fundamental components shaping the violence legitimation discourse of ETA (Euskadi Ta Askasuna). With this aim, a category system has been built, which organizes the psychosocial processes identified in previous studies related to violence legitimation. Based on the proposed category system, a content analysis was conducted on 21 statements of ETA, released between 1998 and 2011. An intraobserver and inter-observer reliability analysis reveals high level stability and replicability of the categorization. The results show, firstly, that outgroup components have a predominant presence over ingroup components. Secondly, in the components hierarchy, we observe that elements referring to identity come in first place, followed in similar frequencies by those related to violence representation and the definition of the situation.

Privatization of Retail Liquor Sales in Iowa, July 16, 1999

In January 1987, when it became apparent that the Legislature did not intend to further debate the merits of retail liquor store privatization, the Iowa Alcoholic Beverages Division had only from mid-January to March 1st, to plan for the conversion fro state liquor stores to private licensed liquor retailers. A longer lead time would have effected a much smoother transition, with fewer errors. It also would have been more successful had the Alcoholic Beverages Division been able to provide input in the writing of the legislation. Many problems could have been avoided. However, any statements made by the Alcoholic Beverages Division were treated only as being self-serving and were largely ignored. Overall, privatization was a good idea and has been a financial success as well.

Psychosocial analysis of ETA's violence legitimation discourse

This study analyses the fundamental components shaping the violence legitimation discourse of ETA (Euskadi Ta Askasuna). With this aim, a category system has been built, which organizes the psychosocial processes identified in previous studies related to violence legitimation. Based on the proposed category system, a content analysis was conducted on 21 statements of ETA, released between 1998 and 2011. An intraobserver and inter-observer reliability analysis reveals high level stability and replicability of the categorization. The results show, firstly, that outgroup components have a predominant presence over ingroup components. Secondly, in the components hierarchy, we observe that elements referring to identity come in first place, followed in similar frequencies by those related to violence representation and the definition of the situation.

Empirical study about the effects of the application of IAS 32 in Cooperatives

Objecte: L'aplicació de la NIC 32 en les cooperatives ha generat una important controvèrsia en els últims anys. Fins al moment, s'han realitzat diversos treballs que intenten preveure els possibles efectes de la seva aplicació. Aquest treball pretén analitzar l'impacte de la primera aplicació de la NIC 32 en el sector cooperatiu. Disseny/metodologia/enfocament: S'ha seleccionat una mostra de 98 cooperatives, i s'ha realitzat una anàlisi comparativa de la seva informació financera presentada abans i després de l'aplicació de la NIC 32, per a determinar les diferències existents. S’ha utilitzat la prova de la suma de rangs de Wilcoxon per comprovar si aquestes diferències són significatives. També s’ha utilitzat la prova de la U de Mann Whitney per comprovar si existeixen diferències significatives en l’impacte relatiu de l’aplicació de la NIC 32 entre diversos grups de cooperatives. Finalment, s'ha realitzat una anàlisi dels efectes de l'aplicació de la NIC 32 en la situació patrimonial i econòmica de les cooperatives, i en l'evolució dels seus actius intangibles, mitjançant l’ús de tècniques d’anàlisi econòmico-financera. Aportacions i resultats: Els resultats obtinguts confirmen que l'aplicació de la NIC 32 provoca diferències significatives en algunes partides del balanç de situació i el compte de pèrdues i guanys, així com en les ràtios analitzades. Les principals diferències es concreten en una reducció del nivell de capitalització i un augment de l'endeutament de les cooperatives, així com un empitjorament general dels ràtios de solvència i autonomia financera. Limitacions: Cal tenir en compte que el treball s'ha realitzat amb una mostra de cooperatives que estan obligades a auditar els seus comptes anuals. Per tant, els resultats obtinguts han d'interpretar-se en un context de cooperatives de tamany elevat. També cal tenir en compte que hem realitzat una anàlisi comparativa dels comptes anuals de 2011 i 2010. Això ens ha permès conèixer les diferències en la informació financera de les cooperatives abans i després d'aplicar la NIC 32. Encara que algunes d’aquestes diferències també podrien estar causades per altres factors com la situació econòmica, els canvis en l'aplicació de les normes comptables, etc. Originalitat/valor afegit: Creiem que és el moment idoni per a realitzar aquest treball d'investigació, ja que des de 2011 totes les cooperatives espanyoles han d'aplicar les normes comptables adaptades a la NIC 32. A més, fins on coneixem, no existeixen altres treballs similars realitzats amb comptes anuals de cooperatives que ja han aplicat les normes comptables adaptades a la NIC 32 . Creiem que els resultats d'aquest treball d'investigació poden ser útils per a diferents grups d'interès. En primer lloc, perquè els organismes emissors de normes comptables puguin conèixer l'abast de la NIC 32 en les cooperatives i, puguin plantejar millores en el contingut de la norma. En segon lloc, perquè les pròpies cooperatives, federacions, confederacions i altres organismes cooperatius disposin d'informació sobre l'impacte econòmic de la primera aplicació de la NIC 32, i puguin realitzar les valoracions que creguin convenients. I en tercer lloc, perquè les entitats financeres, auditors i assessors de cooperatives i altres grups d'interès disposin d'informació sobre els canvis en els comptes anuals de les cooperatives, i puguin tenir-los en compte a l'hora de prendre decisions. Paraules clau: Cooperatives, patrimoni net, capital social, NIC 32, solvència, efectes de la normativa comptable, informació financera, ràtios.

Biomedical risk assessment as an aid for smoking cessation.

BACKGROUND: A possible strategy for increasing smoking cessation rates could be to provide smokers who have contact with healthcare systems with feedback on the biomedical or potential future effects of smoking, e.g. measurement of exhaled carbon monoxide (CO), lung function, or genetic susceptibility to lung cancer. We reviewed systematically data on smoking cessation rates from controlled trials that used biomedical risk assessment and feedback. OBJECTIVES: To determine the efficacy of biomedical risk assessment provided in addition to various levels of counselling, as a contributing aid to smoking cessation. SEARCH STRATEGY: We systematically searched he Cochrane Collaboration Tobacco Addiction Group Specialized Register, Cochrane Central Register of Controlled Trials (CENTRAL), MEDLINE (1966 to 2004), and EMBASE (1980 to 2004). We combined methodological terms with terms related to smoking cessation counselling and biomedical measurements. SELECTION CRITERIA: Inclusion criteria were: a randomized controlled trial design; subjects participating in smoking cessation interventions; interventions based on a biomedical test to increase motivation to quit; control groups receiving all other components of intervention; an outcome of smoking cessation rate at least six months after the start of the intervention. DATA COLLECTION AND ANALYSIS: Two assessors independently conducted data extraction on each paper, with disagreements resolved by consensus. MAIN RESULTS: From 4049 retrieved references, we selected 170 for full text assessment. We retained eight trials for data extraction and analysis. One of the eight used CO alone and CO + Genetic Susceptibility as two different intervention groups, giving rise to three possible comparisons. Three of the trials isolated the effect of exhaled CO on smoking cessation rates resulting in the following odds ratios (ORs) and 95% confidence intervals (95% CI): 0.73 (0.38 to 1.39), 0.93 (0.62 to 1.41), and 1.18 (0.84 to 1.64). Combining CO measurement with genetic susceptibility gave an OR of 0.58 (0.29 to 1.19). Exhaled CO measurement and spirometry were used together in three trials, resulting in the following ORs (95% CI): 0.6 (0.25 to 1.46), 2.45 (0.73 to 8.25), and 3.50 (0.88 to 13.92). Spirometry results alone were used in one other trial with an OR of 1.21 (0.60 to 2.42).Two trials used other motivational feedback measures, with an OR of 0.80 (0.39 to 1.65) for genetic susceptibility to lung cancer alone, and 3.15 (1.06 to 9.31) for ultrasonography of carotid and femoral arteries performed in light smokers (average 10 to 12 cigarettes a day). AUTHORS' CONCLUSIONS: Due to the scarcity of evidence of sufficient quality, we can make no definitive statements about the effectiveness of biomedical risk assessment as an aid for smoking cessation. Current evidence of lower quality does not however support the hypothesis that biomedical risk assessment increases smoking cessation in comparison with standard treatment. Only two studies were similar enough in term of recruitment, setting, and intervention to allow pooling of data and meta-analysis.

Anàlisi econòmica i financera dels sectors de béns de consum i serveis de consum de la Borsa de Madrid

Aquest treball consisteix en una anàlisi econòmica i financera dels sectors de béns de consum i serveis de consum de la Borsa de Madrid en el període 2007-2011. Aquest consisteix en realitzar un estudi dels diferents comptes anuals consolidats de les diferents empreses que configuren cadascun dels sectors mitjançant diferents instruments financers, amb l’objectiu de saber si la crisi econòmica i financera actual ha afectat o no aquests.

Aproximació del vigent Pla General Comptable a la NIC 1: presentació dels estats financers

L'objectiu principal del treball consisteix en analitzar quines són les modificacions de la Norma Internacional de Comptabilitat 1: Presentació dels estats financers, i veure com afecta als estats financers de les empreses que cotitzen a borsa i que presenten els seus comptes anuals consolidats. A la vegada, el treball inclou dos estudis empírics. El primer consisteix en analitzar si les empreses de l'Ibex 35 compleixen els requisits de la NIC 1 modificada. I el segon estudi consisteix en fer una anàlisi economica-­‐ financera d'aquestes empreses.