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This paper provides evidence that the combination of land-use restrictions and anincreasing demand for housing can create incentives to induce forest fires as a means tocircumvent regulation and increase the supply of land available for residential construction.I estimate the effect of the price of housing on the incidence of forest fires using Spanishdata by region for 1991-2005. The results suggest that higher house prices led to asignificant increase in the incidence of forest fires in a region. I also find that the increasedincidence of forest fires led to a subsequent reduction in forest area and an increase in urbanland area. This evidence supports the claims often found in the media that propertyspeculators trying to build in forest land may be behind the recent increases in the incidenceof forest fires in Mediterranean countries.

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*********** Some files are large and will take time to load. *********** Seven Files: 1)Report Cover, 2)Table of Contents, 3)Statewide Financial Summaries, 4)Department Budgets, 5)Capitol Projects, 6)Associated Financial Documents, 7)Budget Report. To Members of the 82nd General Assembly, As we begin the second year of our Administration, we are pleased to submit the Fiscal Year 2009 budget for the State of Iowa pursuant to Iowa Code Section 8.21 and our constitutional authority. This budget recognizes the progress that we began last year with improvements in education, economic development, energy independence, and health care; provides funding for new policy initiatives in these areas; and is based on fiscally sound budget practices. Building on last year’s accomplishments, our Fiscal Year 2009 General Fund budget proposes an additional $75 million for increasing teachers’ salaries as part of our goal to move Iowa closer to the national average. We lay the foundation for student achievement by recommending $32.1 million for pre-school education, and we also propose $177.5 million in total for community colleges and $726.2 million in total for Regents universities. To make our State more energy independent, our General Fund budget appropriates the second-year funding of $25 million for the new Iowa Power Fund. The newly established Office of Energy Independence will soon start making awards from the Power Fund. Apart from the budget, we will be making several proposals to implement the new State energy plan. We have pledged to expand the number of Iowans who have health-care coverage. As a result, we are recommending additional funding for enrollment growth in the State Children Health Insurance Program (SCHIP). These additional funds will help the State provide coverage for another 25 percent of children who are eligible but not yet enrolled in hawk-i and the Iowa Medicaid Program. To protect the safety of Iowans, we are recommending issuance of revenue bonds for approximately $260 million in net proceeds to build a new state penitentiary in Ft. Madison, renovate and expand the Women’s Correctional Institution at Mitchellville, upgrade kitchen facilities at the Rockwell City and Mt. Pleasant Correctional Institutions, and expand Community-Based Correctional Facilities in Ottumwa, Sioux City, Waterloo, and Des Moines. Additionally, we are including funding for developing a prototype program for providing parolees and low-risk offenders with mental health and drug abuse treatment and educational services to help them make a crime-free re-entry into our communities. As part of this Capitals Budget, we also propose using $20 million for the State’s matching share for building new facilities at the Iowa Veterans Home. Iowa Budget Report iv Fiscal Year 2009 Importantly, our budget continues to fully fund our State’s Reserve Funds to help buffer Iowa from any future economic downturn. We recommend reimbursing $78.2 million to the Property Tax Credit Fund as part of our multi-year proposal to correct bad budgeting practices and eventually restore $160.0 million to this Fund. To provide more transparency, we are transferring operational expenditures in the Rebuild Iowa Infrastructure Fund to the General Fund and expenditures from the Endowment for Healthy Iowans and Healthy Iowans Tobacco Trust Funds to the General Fund. We believe that Iowa has charted a new course of becoming energy independent, providing quality pre-school education, recognizing the importance of our teachers, and providing greater health coverage for children. Our Fiscal Year 2009 budget and policy priorities reflect our continuing faith in Iowa’s ability to be the best state in the nation. We look forward to working with you in a bi-partisan and all-inclusive manner to build on our progress and protect our priorities. Sincerely, Chester J. Culver Governor Patty Judge Lt. Governor

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Capital flows to developing countries are small and are mostly take the form of loans rather than direct foreign investment. We build a simple model of North-South capital flows that highlights the interplay between diminishing returns, production risk and sovereign risk. This model generates a set of country portfolios and a world distribution of capital stocks that resemble those in the data.

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O desmantelamento das barreiras ao comércio mundial traduziu-se no aumento das operações comerciais e financeiras, na crescente necessidade de capitais, na utilização de novos instrumentos financeiros e no consequente desenvolvimento dos mercados de capitais com empresas cotadas em diversos mercados. Este fenómeno contribuiu ainda para a globalização da informação financeira que, para suprir as exigências de um mercado abrangente, teve de encontrar novas formas de difusão, sem contudo descurar as suas qualidades, nomeadamente a compreensibilidade, a comparabilidade e a fiabilidade. O interesse do desenvolvimento deste tema ressalta-se pela importância que a contabilidade nas organizações, recomenda-se ser organizada de forma a possibilitar o conhecimento claro e inequívoco dos elementos necessários ao cálculo do imposto, bem como a permitir o seu controlo, comportando todos os dados necessários ao preenchimento das declarações periódicas dos impostos. A parte prática do trabalho, em resumo, demonstra que, o ponto de partida para o apuramento do lucro tributável é o resultado contabilístico determinado com base nas suas regras próprias. Em Cabo Verde, a lei fiscal, apesar de desactualizada com o SNCRF, estabelece algumas regras próprias para ajustar o resultado contabilístico ao resultado fiscal. Em conclusão, a aplicação do novo normativo contabilístico cabo-verdiano (SNCRF) na correcção e determinação da matéria colectável em sede do IUR veio dar e construir uma base contabilística comum como ponto de partida para o estabelecimento de uma matéria colectável comum, e se concluir neste TFC, que tem todo o sentido. Sendo as demonstrações financeiras elaboradas com base nas NRF e subsidiariamente às NIC´s constituem o ponto de partida neutro para qualquer discussão sobre uma matéria colectável comum. The dismantling of barriers to world trade has resulted in increased commercial and financial transactions, the growing need for capital, and the use of new financial instruments and the consequent development of capital markets with listed companies in various markets. This phenomenon has also contributed for the globalization of financial information to meet the requirements of a comprehensive market had to find new ways of making, without neglecting their qualities, namely understandability, comparability and reliability. The interest of the development of this theme it emphasizes the importance of accounting in organizations, it is recommended to be organized in order to enable the clear and unambiguous understanding of the elements necessary for calculating the tax, as well as to allow its control, behaving all data needed to fill in of the periodic declarations of taxes. The practical part of the work, in short, shows that the starting point to determining taxable income is the accounting income determined based on its own rules. In Cape Verde, the tax law, although outdated with SNCRF establishes some rules themselves to adjust accounting income to taxable income. In conclusion, the application of new accounting standards Cape Verde (SNCRF) in the correction and determination of the tax base in the headquarters of the IUR to come and build a common basis of accounting as a starting point for the establishment of a common tax base, and conclude TFC this, which makes sense. Being the financial statements prepared in accordance with NRF 'and secondarily to NIC's are the neutral starting points for any discussion about a common tax base.

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In the present work the natural history and immature stages of Gonioterma exquisita Duckworth, 1964 of the Brazilian cerrado region are described. The caterpillars are external folivorous feeders and present a diet restricted to pubescent-leaved host plants of the genus Byrsonima Rich. (Malpighiaceae). They are solitary caterpillars and they build a hard individual shelter that looks like a planorbid shell, made from silk and frass, covered with trichomes and silk, where they develop until the last larval instar on the host plant, and remain inside it until the adult emergence on herbaceous stratum. The larval development presented eight instars. Egg, larval head capsules, instar duration, pupa, shelter, and behavior are also described. Diapause is mentioned for the first time in this species.

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The Spanish automobile industry had a late start. Although the country proved capable of short production runs of high-quality vehicles during the first third of the century it never managed to build up its own industry, unlike Great Britain, France, or Italy. What then, were the critical shortcomings that prevented the establishment of large Spanish motor manufacturers? Put another way, why did all of the companies set up during the first half-century fail to survive? This paper attempts to shed some light on these questions, employing a wide-ranging analysis of both internal and external factors affecting the industry. A feeble internal market, lack of resources and production factors are usually adduced as reasons, as are Spain's general economic backwardness and the role played by the public authorities. However, this paper mainly focuses on the internal factors concerning company strategy and organisation. A comparison with the Italian case helps put the traditional arguments in proper perspective and highlights those covering business strategies. Finally, we argue that a broad range of factors needs to be analysed to fully understand why Spain failed to establish a motor industry.

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O trabalho que aqui propomos foi desenvolvido numa perspectiva sociológica, procurando à luz da teoria de estruturação de Giddens analisar a estruturação de um serviço para a qualidade nos hotéis, partindo das perspectivas dos agentes internos. O que ambicionamos com esta tese é analisar a produção do serviço hoteleiro enquanto sistema constituída por práticas recíprocas entre agentes, sujeitos a regras, recursos, constrangimentos e oportunidades. Na óptica que seguimos, a estruturação para um serviço da qualidade depende das regras e recursos mobilizadas e permitidas no decorrer de práticas situadas de agentes intencionados. As estruturas do sistema da qualidade, como nós as entendemos aqui, à luz da dualidade da estrutura, reproduzem-se e participam na produção de novas estruturas e, recursivamente, organizam as práticas e os modos de fazer. Através da significação, legitimação e dominação, dimensões nas quais se desenvolvem os processos sociais de construção dos sistemas da qualidade, procuramos compreender o processo de estruturação de um serviço de qualidade nos hotéis. É com este olhar, que analisamos a estruturação da qualidade nas organizações. Mais do que o aspecto da qualidade enquanto disciplina da gestão, interessa-nos o aspecto da qualidade enquanto resultado de definições sociais construídas e partilhadas através das práticas quotidianas, onde se dá a negociação de significados e atribuição de sentidos às nossas actividades. Interessa-nos analisar a estruturação de um serviço para a qualidade, numa organização, através do estudo das práticas, rotinas, processos, expedientes e racionalidades na relação diária entre os agentes no seio dos hotéis. Analisamos o sistema da qualidade enquanto sistema social envolvendo actividades de sujeitos humanos, localizados no espaço e no tempo (Giddens, 2000). Através da dualidade da estrutura, em que os agentes são possuidores de regras e recursos que durante e através das suas actividades reproduzem e criam as condições para tornarem as mesmas possíveis (Giddens, 1999), procuramos entender a prestação dos serviços. Desta forma analisamos o funcionamento das interacções diárias e das suas regras enquanto meio e produto do sistema da qualidade.

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Does worker mobility undermine governments ability to redistribute income? Thispaper analyzes the experience of US states in the recent decades. We build a tractablemodel where both migration decisions and redistribution policies are endogenous. Wecalibrate the model to match skill premium and worker productivity at the state level,as well as the size and skill composition of migration flows. The calibrated modelis able to reproduce the large changes in skill composition as well as key qualitativerelationships of labor flows and redistribution policies observed in the data. Our resultssuggest that regional di¤erences in labor productivity are an important determinantof interstate migration. We use the calibrated model to compare the cross-section ofredistributive policies with and without worker mobility. The main result of the paperis that interstate migration has induced substantial convergence in tax rates acrossUS states, but no race to the bottom. Skill-biased in-migration has reduced the skillpremium and the need for tax-based redistribution in the states that would have hadthe highest tax rates in the absence of mobility.

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Esta dissertação é um trabalho exploratório sobre o turismo em Cabo Verde. Partindo de um esquema teórico herdeiro fundamentalmente da Sociologia e Antropologia do turismo, começaremos por discutir alguns dos seus temas centrais para o nosso objecto de estudo. O turismo em Cabo Verde é assumido como o eixo central do desenvolvimento do país e a indústria turística cabo-verdiana encontra-se em franca expansão. Através de uma caracterização do fenómeno turístico em Cabo Verde, desde o seu florescimento até aos dias de hoje, pretendemos dar conta da evolução do sector e das recentes reconfigurações no panorama turístico cabo-verdiano que se espelham nos discursos narrativos e visuais presentes na promoção turística deste destino. Com base numa análise do discurso promocional, procuramos desvendar a forma como este arquipélago é descrito enquanto destino turístico, revelando a diversidade de elementos presentes na imagem turística contemporânea de Cabo Verde.

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The main focus of the present investigation is on the transnationalization of the education policies in Cape Verde, Guine-Bissau and San Tome and Prince from 1974 to 2002 and it deals mostly with the role played by the Portuguese co operants in this field, namely teachers, teacher trainers and education technicians. Our investigation is based mostly on the theoretical and empiric analysis of the problematic of the transnatio nalizaton of the education policies, bearing in mind the concepts formulated by several renowned authors like those by Stone(2001, 2004) as well as by Dolowitz and Marsch (2002) concerning the area of knowledge transfer. The concept transnationalization we have used throughout this dissertationshould be interpreted as a carrefour , that is, a crossroad of technical knowledge, resulting from the way the different mediators have shared their expertise and who gradually contributed to the implementation of the new education systems and the consolidation of the education policies of the countries just mentioned before. We have also analyzed specific points of reference connected both with globalization and organization sociology theories since the school is the main scope of action where the participants interact using diversified strategies due to their different interests and aims. Those schools are more and more confronted with education policies resulting from neoliberal assumptions therefore we label them terminals of the education policy journeys. The naturalist paradigm, which includes a qualitative and interpretative approach, answers for the design of this investigation, whose main strategy is the Oral History. The primary sources analyzed and the interviews made have enabled us to build our knowledge based on the grounded theory method (Glasser and Strauss, 1967), supported by the informatic programme Atlas TI. We conclude that despite the weaknesses and fragilities of the Portuguese cooperation, this is the right arena for a more convergent transference of values and education (al) systems; it is a kind of hybrid territory where the knowledge transfer suits the local reality, independently of all the dilemmas resulting from globalization.

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In this paper I explore the issue of nonlinearity (both in the datageneration process and in the functional form that establishes therelationship between the parameters and the data) regarding the poorperformance of the Generalized Method of Moments (GMM) in small samples.To this purpose I build a sequence of models starting with a simple linearmodel and enlarging it progressively until I approximate a standard (nonlinear)neoclassical growth model. I then use simulation techniques to find the smallsample distribution of the GMM estimators in each of the models.

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The first statement of the EUPHA on the Future of Public Health in Europe refers to the need for going 'to policymakers, politicians and practitioners in all sectors of society and advise them on how to promote public health throughout society'. WHO-EURO Director General Marc Danzon, quoted in the second EUPHA statement on the responsibility of policy makers indicates that 'learning is not systematically applied in health policy development in our continent'. Statement 3 calls for the integration of public health into the political agenda in all sectors. The first EUPHA president, Louise Gunning-Schepers, quoted in Statement 10 called on EUPHA to become 'a powerful advocate of the public health community'. In addition to the above, the EU is now actively seeking ways to build capacity to implement its health strategy. Learning and building the capacity to achieve our aims The aims and objectives to promote the public's health as reflected in EUPHA's 10 statements are also mirrored in the national public health associations. However, many of EUPHA's national associations have little or limited experience in promoting public health policy at the national level. To assist in the learning of advocacy for public health policies, case studies presenting experiences of national public health organizations in lobbying for national public health policy will be presented and discussed. In addition to sharing experiences, the presentations will identify successful approaches to public health advocacy as well as lessons learned from unsuccessful attempts.

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Dans cet article, l´auteur caractérise l´eau et l´agriculture des îles du Cap Vert et analyse les défis de l´eau après la construction du barrage de Poilao dans la Vallée de Ribeira Seca, sur l´île de Santiago, en se servant de l´approche GIRE (Gestion Intégrée des Ressources en Eau). Au niveau de la législation, il s´avère nécessaire de proposer de nouvelles lois, décrets et règlements qui soient en accord avec notre réalité, en opposition à un important lot d´instruments juridiques inapplicables, obsolètes et de compréhension difficile. La construction du barrage de Poilão a produit des impacts environnementaux, socio-économiques et sur l´irrigation. Il s´agit de trouver un modèle de gestion qui s´adapte à la réalité du Cap Vert et de l´île de Santiago, regroupant tous les partenaires pour une gestion durable de la vallée de Ribeira Seca et qui puisse servir d´exemple aux futurs barrages à construire.

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This paper offers a general view of changes in health care management in theSpanish Health System. We focus on the organisational, financing andaccountability aspects of health care provision. We do this by encompassingmanagerial changes and social change and well-grounded in theory health economicsliterature. In this way we try to link applied economics and management issues,as we did in a former paper, ten years ago on the same basis(López-Casasnovas, 2002). We emphasise mistakes and milestones in the wayforward to improve health systems by better understanding the public natureof health policies. Key aspects of this are to achieve a better allocation ofresponsibilities to providers on patients health, to incentive the organisationof medical self-managed health care institutions and to build global budgets onrisk-adjusting capitation and better integrated health care providers on acommunity basis.

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The State Long-Term Care Ombudsman program operates as a unit within the Iowa Department of Elder Affairs. Duties of all long-term care ombudsmen are mandated by the Older Americans Act. This office serves people living in nursing facilities, skilled nursing facilities, residential care facilities, nursing facilities in hospitals, elder group homes and assisted living programs. The long-term care system in Iowa has changed significantly over the past 10 years. Local long-term care ombudsman programs in Iowa are now well established. Iowa still ranks near the bottom of 53 ombudsman programs in the nation for ratio of paid staff to residents with one ombudsman for each 7,400 residents compared to the national average of one ombudsman for each 2,174 residents. The Resident Advocate Committee Program remains stable at 2400 volunteers and Iowa continues to be the only state in the nation with this type of program. Because volunteers do not receive training as required by the Administration on Aging, volunteers are not certified volunteer ombudsmen and the work done by these volunteers cannot be included in Iowa’s annual federal reports. With the changing population living in long-term care facilities, this volunteer job is much more challenging than in the past. Helping to build a long-term care system in Iowa that provides individualized, person-directed quality care is the long-term goal for this office.