Report on a special investigation of the Fairfield Parks and Recreation Department (Parks and Recreation) for the period January 1, 2007 through April 8, 2008

Report on a special investigation of the Fairfield Parks and Recreation Department (Parks and Recreation) for the period January 1, 2007 through April 8, 2008

One hundred issues of Revista Española de Financiación y Contabilidad (REFC)-insights into trends in the Spanish academic community

From the year of its foundation, until the foundation of Revista deContabilidad in 1997, REFC has been the only referred accounting journalin Spain. Published by the Spanish Association for Accounting and BusinessAdministration (AECA), this journal is at the heart of the emergence ofa distinctly Spanish academic accounting community.Our study is based on:1. An analysis of 100 issues of REFC covering the period from 1985 to 1999.2. A questionnaire to Spanish accounting academics on their perceptionsand experience of the journal.Key points emerging from this study include:a) A move away from interest in accounting concepts and rules, as wellas accounting history, and towards positive accounting theory, the impactof accounting information on capital markets, and financial analysis.b) The emergence of a small number of universities as the driving forcein Spanish accounting research.c) Spanish academics rate REFC highly compared to other Spanish journalsfor publication status, as a support for research, and as a support forteaching. A number of English language journals are rated more highly forboth publication status and as a support for teaching.

Special investigation of the Cedar Rapids Veterans Memorial Commission and Valor, Inc. (Valor) for the period January 1, 2006 through October 31, 2007

Special investigation of the Cedar Rapids Veterans Memorial Commission and Valor, Inc. (Valor) for the period January 1, 2006 through October 31, 2007

Report on a special investigation of the Assistant Director of the Camp Adventure program at the University of Northern Iowa for the period January 1, 2006 through March 31, 2008

Report on a special investigation of the Assistant Director of the Camp Adventure program at the University of Northern Iowa for the period January 1, 2006 through March 31, 2008

Unemployment duration and workers' wage aspirations in Spain

This paper examines unemployed workers' declared willingness to work for a wage lower than the one warranted by their qualification. We analyze which personal and economic characteristics determine thiswillingness and how it changes as unemployment spells lengthen. Moreover, we also study the influence of this willingness on unemployment duration. The main results are: (i) Young workers, those less educated and those living in regions with high unemployment show a more positive attitude towards accepting lower wages while married women with a working husband show more negative attitudes; (ii) The exhaustion of unemployment benefits has positive effects in the transition probability of the attitude from negative to positive; (iii) The effect of this attitude on the unemployment hazard rate is positive but only marginally significant which may be showing that this willingness is not only reflecting the worker's reservation wage but also some unobserved heterogeneity; (iv) The negative duration dependence of the unemployment hazard rate is substantially reduced when unobserved heterogeneity is controlled for.

Reputation and honesty in a market for information

Previous works on asymmetric information in asset markets tendto focus on the potential gains in the asset market itself. We focus on the market for information and conduct an experimental study to explore, in a game of finite but uncertain duration, whether reputation can be an effective constraint on deliberate misinformation. At the beginning of each period, an uninformed potential asset buyer can purchase information, at a fixed price and from a fully-informed source, about the value of the asset in that period. The informational insiders cannot purchase the asset and are given short-term incentives to provide false information when the asset value is low. Our model predicts that, in accordance with the Folk Theorem, Pareto-superior outcomes featuring truthful revelation should be sustainable. However, this depends critically on beliefs about rationality and behavior. We find that, overall, sellers are truthful 89% of the time. More significantly, the observed frequency of truthfulness is 81% when the asset value is low. Our result is consistent with both mixed-strategy and trigger strategy interpretations and provides evidence that most subjects correctly anticipate rational behavior. We discuss applications to financial markets, media regulation, and the stability of cartels.

First report of interspecific facultative social parasitism in the paper wasp genus Mischocyttarus Saussure (Hymenoptera, Vespidae)

First report of interspecific facultative social parasitism in the paper wasp genus Mischocyttarus Saussure (Hymenoptera, Vespidae). Parasitism of colonies of the social wasp Mischocyttarus cerberus Ducke, 1918 by females of Mischocyttarus consimilis Zikán, 1949 was observed in a rural area of Dourados, state of Mato Grosso do Sul, Brazil. In all monitored cases, the invasion occurred in the pre-emergence colony stage, generally by a single female of M. consimilis. The period of establishment of the foreign female in the host colony was marked by antagonistic behaviors between the host female and the invasive. In general, the architecture of the parasitized nest was modified from the typical architecture of the host species nest.

Special investigation of the Monticello Ambulance Service for the period July 1, 2005 through November 9, 2007

Special investigation of the Monticello Ambulance Service for the period July 1, 2005 through November 9, 2007

Report on a special investigation of the Engineering Communications and Marketing Department (ECM) of Iowa State University of Science and Technology for the period January 1, 2003 through December 31, 2007

Report on a special investigation of the Engineering Communications and Marketing Department (ECM) of Iowa State University of Science and Technology for the period January 1, 2003 through December 31, 2007

Agreed upon procedures report on the City of Ralston, Iowa for the period July 1, 2007 through August 31, 2008

Agreed upon procedures report on the City of Ralston, Iowa for the period July 1, 2007 through August 31, 2008

Report on a special investigation of the City of Ames Electric Department for the period July 1, 2003 through January 7, 2008

Report on a special investigation of the City of Ames Electric Department for the period July 1, 2003 through January 7, 2008

Report on a special investigation of the Wayne County Conservation Department for the period July 1, 2005 through July 30, 2008

Report on a special investigation of the Wayne County Conservation Department for the period July 1, 2005 through July 30, 2008

Fitness cost of resistance to Bacillus thuringiensis in velvetbean caterpillar Anticarsia gemmatalis Hübner (Lepidoptera, Noctuidae)

Selection pressure to obtain resistant genotypes can result in fitness cost. In this study, we report the effects of the selection pressure of a commercial formulation of Bacillus thuringiensis on biological aspects of a Dipel-resistant strain of velvetbean caterpillar, Anticarsia gemmatalis Hübner. Comparisons of Dipel-resistant and susceptible individuals revealed significant differences in pupal weight and larval development time. Both strains (Dipel-resistant and susceptible) were susceptible to Cry1Ac toxin expressed in foliar cotton tissues. Resistant and susceptible strains showed low survival rates of 22.5% and 51.2%, respectively, when fed with Greene diet containing Bt-cotton. Larvae bioassayed after three laboratory generations presented lower survival and less instar numbers than individuals maintained in the laboratory for more than 144 generations. Pupal weight was 9.4% lower and larval development time was 1.9 days longer in the resistant population than in the susceptible strain. Other parameters, such as duration of pupal stage, adult longevity, number of eggs per female, oviposition period, and egg fertility, remained unaffected.

Special report on the Dunkerton Community School District for the period July 1, 2005 through December 31, 2008

Special report on the Dunkerton Community School District for the period July 1, 2005 through December 31, 2008

Special investigation of Jasper County Transit for the period April 1, 2004 through April 1, 2006

Special investigation of Jasper County Transit for the period April 1, 2004 through April 1, 2006