Is there a connection between the tax administration and the political power?

This paper offers empirical evidence from Spain of a connection between the tax administration and the political power. Firstly, the regional tax administration is not immune to the budgetary situation of regional government, and tends to exert a greater (or lesser) effort in tax collection the greater (or lower) the (expected) public deficit. At the same time, the system of unconditional grants from the central layer of government provokes an ¿income effect¿ which disincentivises the efforts of the tax administration. Secondly, these efforts also decrease when the margin to lose a parliamentary seat in an electoral district is cut, although the importance of this disincentive decreases according to the parliamentary strength of the incumbent

The Reliability of Pre-travel History to Decide on Appropriate Counseling and Vaccinations: A Prospective Study.

BACKGROUND: Although medical and travel plans gathered from pre-travel interviews are used to decide the provision of specific pre-travel health advice and vaccinations, there has been no evaluation of the relevance of this strategy. In a prospective study, we assessed the agreement between pre-travel plans and post-travel history and the effect on advice regarding the administration of vaccines and recommendations for malaria prevention. METHODS: We included prospectively all consenting adults who had not planned an organized tour. Pre- and post-travel information included questions on destination, itineraries, departure and return dates, access to bottled water, plan of bicycle ride, stays in a rural zone, and close contact with animals. The outcomes measured included: agreement between pre- and post-travel itineraries and activities; and the effect of these differences on pre-travel health recommendations, had the traveler gone to the actual versus intended destinations for actual versus intended duration and activities. RESULTS: Three hundred and sixty-five travelers were included in the survey, where 188 (52%) were males (median age 38 years). In 81(23%) travelers, there was no difference between pre- and post-travel history. Disagreement between pre- and post-travel history were the highest for stays in rural zones or with local people (66% of travelers), close contact with animals (33%), and bicycle riding (21%). According to post-travel history, 125 (35%) travelers would have needed rabies vaccine and 9 (3%) typhoid fever vaccine. Potential overprovision of vaccine was found in <2% of travelers. A change in the malaria prescription would have been recommended in 18 (5%) travelers. CONCLUSIONS: Pre-travel history does not adequately reflect what travelers do. However, difference between recommendations for the actual versus intended travel plans was only clinically significant for the need for rabies vaccine. Particular attention during pre-travel health counseling should focus on the risk of rabies, the need to avoid close contact with animals and to seek care for post-exposure prophylaxis following an animal bite.

Report on a review of selected general and application controls over the Iowa Public Employees’ Retirement System (IPERS) Legacy and I-Que Pension Administration Systems for the period May 16, 2011 through June 16, 2011

Report on a review of selected general and application controls over the Iowa Public Employees’ Retirement System (IPERS) Legacy and I-Que Pension Administration Systems for the period May 16, 2011 through June 16, 2011

Délégation de compétences et répartition des tâches au sein du conseil d'administration : rôles du conseil d'administration, de ses comités et de l'assemblée générale

Introduction générale : Depuis peu, la colère gronde au sein des actionnaires. Certains d'entre eux s'estiment écartés à tort de certaines décisions importantes et se plaignent de ne pouvoir exercer aucune influence sur la façon dont est gérée la société, dont ils sont pourtant propriétaires. Ce sentiment d'impuissance et même d'injustice est exacerbé par l'octroi, à certains dirigeants parfois peu scrupuleux, de rémunérations astronomiques et en décalage avec les résultats obtenus. Bien que l'assemblée générale soit, aux termes de l'art. 698 al. 1 CO, le pouvoir suprême de la société, les administrateurs et les directeurs donnent l'impression d'être omnipotents et exempts de toute responsabilité Certains actionnaires estiment en d'autres termes que les sociétés anonymes souffrent d'un manque de contrôle. Ce sentiment correspond-il à la réalité ? Notre étude tente de répondre à cette question en examinant l'éventuel rapport hiérarchique entre l'assemblée générale et le conseil d'administration, les devoirs de ce dernier, les conditions auxquelles il peut déléguer la gestion, enfin, la responsabilité de ses membres. Face à l'ampleur du sujet, nous avons été contraint d'effectuer des choix, forcément arbitraires. Nous avons décidé d'écarter la problématique des groupes de sociétés. De même, les législations sur les bourses, les banques et les fusions ne seront que mentionnées. Signalons enfin que certaines problématiques abordées par notre étude occupent actuellement le législateur. Nous avons dès lors tenu compte des travaux préparatoires effectués jusqu'à la fin de l'année 2008. Nous commencerons par étudier dans une première partie les relations et l'éventuel rapport hiérarchique entre l'assemblée générale, pouvoir suprême de la société, et le conseil d'administration, chargé d'exercer la haute direction et de gérer les affaires de la société. La détermination de leurs positions hiérarchiques respectives devrait nous permettre de savoir si et comment l'assemblée générale peut s'immiscer dans les compétences du conseil d'administration. Nous nous intéresserons ensuite à la gestion de la société, le législateur postulant qu'elle doit être conjointement exercée par tous les membres du conseil d'administration dans la mesure où elle n'a pas été déléguée. Or, comme un exercice conjoint par tous les administrateurs ne convient qu'aux plus petites sociétés anonymes, la gestion est très fréquemment déléguée en pratique. Nous examinerons ainsi les conditions formelles et les limites matérielles de la délégation de la gestion. Nous étudierons en particulier les portées et contenus respectifs de l'autorisation statutaire et du règlement d'organisation, puis passerons en revue la liste de compétences intransmissibles et inaliénables du conseil d'administration dressée par l'art. 716a al. 1 CO. Nous nous attarderons ensuite sur les différents destinataires de la délégation en insistant sur la flexibilité du système suisse, avant de considérer la problématique du cumul des fonctions à la tête de la société, et de nous demander si la gestion peut être déléguée à l'assemblée générale. Nous conclurons la première partie en étudiant la manière dont l'assemblée générale peut participer à la gestion de la société, et exposerons à cet égard les récentes propositions du Conseil fédéral. Dans une deuxième partie, nous constaterons que face à l'ampleur et à la complexité des tâches qui lui incombent, il est aujourd'hui largement recommandé au conseil d'administration d'une grande société de mettre en place certains comités afin de rationnaliser sa façon de travailler et d'optimiser ainsi ses performances. Contrairement aux développements menés dans la première partie, qui concernent toutes les sociétés anonymes indépendamment de leur taille, ceux consacrés aux comités du conseil d'administration s'adressent principalement aux sociétés ouvertes au public et aux grandes sociétés non cotées. Les petites et moyennes entreprises seraient toutefois avisées de s'en inspirer. Nous traiterons de la composition, du rôle et des tâches de chacun des trois comités usuels que sont le comité de contrôle, le comité de rémunération et le comité de nomination. Nous exposerons à cet égard les recommandations du Code suisse de bonne pratique pour le gouvernement d'entreprise ainsi que certaines règles en vigueur en Grande-Bretagne et aux Etats-Unis, états précurseurs en matière de gouvernement d'entreprise. L'étude des tâches des comités nous permettra également de déterminer l'étendue de leur propre pouvoir décisionnel. Nous aborderons enfin la problématique particulièrement sensible de la répartition des compétences en matière de rémunération des organes dirigeants. Notre troisième et dernière partie sera consacrée à la responsabilité des administrateurs. Nous exposerons dans un premier temps le système de la responsabilité des administrateurs en général, en abordant les nombreuses controverses dont il fait l'objet et en nous inspirant notamment des récentes décisions du Tribunal fédéral. Comme la gestion n'est que rarement exercée conjointement par tous les administrateurs, nous traiterons dans un deuxième temps de la responsabilité des administrateurs qui l'ont déléguée. A cet égard, nous nous arrêterons également sur les conséquences d'une délégation ne respectant pas les conditions formelles. Nous terminerons notre travail par l'étude de la responsabilité des administrateurs en rapport avec les tâches confiées à un comité de conseil d'administration. Comme le conseil d'administration a des attributions intransmissibles et inaliénables et que les principes d'un bon gouvernement d'entreprise lui recommandent de confier certaines de ces tâches à des comités spécialisés, il s'agit en effet de déterminer si et dans quelle mesure une répartition des tâches au sein du conseil d'administration entraîne une répartition des responsabilités.

The immune space: a concept and template for rationalizing vaccine development.

Abstract Empirical testing of candidate vaccines has led to the successful development of a number of lifesaving vaccines. The advent of new tools to manipulate antigens and new methods and vectors for vaccine delivery has led to a veritable explosion of potential vaccine designs. As a result, selection of candidate vaccines suitable for large-scale efficacy testing has become more challenging. This is especially true for diseases such as dengue, HIV, and tuberculosis where there is no validated animal model or correlate of immune protection. Establishing guidelines for the selection of vaccine candidates for advanced testing has become a necessity. A number of factors could be considered in making these decisions, including, for example, safety in animal and human studies, immune profile, protection in animal studies, production processes with product quality and stability, availability of resources, and estimated cost of goods. The "immune space template" proposed here provides a standardized approach by which the quality, level, and durability of immune responses elicited in early human trials by a candidate vaccine can be described. The immune response profile will demonstrate if and how the candidate is unique relative to other candidates, especially those that have preceded it into efficacy testing and, thus, what new information concerning potential immune correlates could be learned from an efficacy trial. A thorough characterization of immune responses should also provide insight into a developer's rationale for the vaccine's proposed mechanism of action. HIV vaccine researchers plan to include this general approach in up-selecting candidates for the next large efficacy trial. This "immune space" approach may also be applicable to other vaccine development endeavors where correlates of vaccine-induced immune protection remain unknown.

Brief on Branstad-Reynolds administration Recommendations for World-Class School, January 6, 2012

In advance of the 2012 legislative session, I am pleased to provide for your review this legislative brief on Gov. Terry E. Branstad’s and Lt. Gov. Kim Reynolds’ education reform package. The purpose is to provide a broad overview of the components of the package, give some examples of where similar approaches are in place, and provide cost estimates. In collaboration with the Governor’s Office, the staff at the Iowa Department of Education and I have worked intensively to prepare a set of legislative proposals worthy of careful consideration. I believe this package puts us on the path to our unshakable vision of having one of the best school systems in the world. Iowa’s children deserve nothing less.

High rate of completion of preventive therapy for latent tuberculosis infection among asylum seekers in a Swiss Canton.

BACKGROUND: Preventive treatment may avoid future cases of tuberculosis among asylum seekers. The effectiveness of preventive treatment depends in large part on treatment completion. METHODS: In a prospective cohort study, asylum seekers of two of the Swiss Canton Vaud migration centres were screened with the Interferon Gamma Release Assay (IGRA). Those with a positive IGRA were referred for medical examination. Individuals with active or past tuberculosis were excluded. Preventive treatment was offered to all participants with positive IGRA but without active tuberculosis. The adherence was assessed during monthly follow-up. RESULTS: From a population of 393 adult migrants, 98 (24.9%) had a positive IGRA. Eleven did not attend the initial medical assessment. Of the 87 examined, eight presented with pulmonary disease (five of them received a full course of antituberculous therapy), two had a history of prior tuberculosis treatment and two had contraindications to treatment. Preventive treatment was offered to 75 individuals (4 months rifampicin in 74 and 9 months isoniazid in one), of whom 60 (80%) completed the treatment. CONCLUSIONS: The vulnerability and the volatility of this population make screening and observance of treatment difficult. It seems possible to obtain a high rate of completion using a short course of treatment in a closely monitored population living in stable housing conditions.

Therapeutic cancer vaccines based on molecularly defined human tumor antigens.

The results of numerous phases I and II clinical trials testing the safety and immunogenicity of various cancer vaccine formulations based on cytolytic T lymphocytes (CTLs)-defined tumor antigens have been reported recently. Specific T cell responses can be detected in only a fraction of immunized patients. A smaller but significant fraction of these patients have objective tumor responses. Efficient therapeutic vaccination should aim at boosting naturally occurring anti-tumor responses and at sustaining a large contingent of tumor antigen-specific and fully functional effector T cells at tumor sites.

Nicotine vaccines for smoking cessation.

BACKGROUND: By reducing the amount of nicotine that reaches the brain when a person smokes a cigarette, nicotine vaccines may help people to stop smoking or to prevent recent quitters from relapsing. OBJECTIVES: The aims of this review are to assess the efficacy of nicotine vaccines for smoking cessation and for relapse prevention, and to assess the frequency and type of adverse events associated with the use of nicotine vaccines. SEARCH METHODS: We searched the Cochrane Tobacco Addiction Review Group specialised register for trials, using the term 'vaccine' in the title or abstract, or in a keyword (date of most recent search April 2012). To identify any other material including reviews and papers potentially relevant to the background or discussion sections, we also searched MEDLINE, EMBASE, and PsycINFO, combining terms for nicotine vaccines with terms for smoking and tobacco use, without design limits or limits for human subjects. We searched the Annual Meeting abstracts of the Society for Research on Nicotine and Tobacco up to 2012, using the search string 'vaccin'. We searched Google Scholar for 'nicotine vaccine'. We also searched company websites and Google for information related to specific vaccines. We searched clinicaltrials.gov in March 2012 for 'nicotine vaccine' and for the trade names of known vaccine candidates. SELECTION CRITERIA: We included randomized controlled trials of nicotine vaccines, at Phase II and Phase III trial stage and beyond, in adult smokers or recent ex-smokers. We included studies of nicotine vaccines used as part of smoking cessation or relapse prevention interventions. DATA COLLECTION AND ANALYSIS: We extracted data on the type of participants, the dose and duration of treatment, the outcome measures, the randomization procedure, concealment of allocation, blinding of participants and personnel, reporting of outcomes, and completeness of follow-up.Our primary outcome measure was a minimum of six months abstinence from smoking. We used the most rigorous definition of abstinence, and preferred cessation rates at 12 months and biochemically validated rates where available. We have used the risk ratio (RR) to summarize individual trial outcomes. We have not pooled the current group of included studies as they cover different vaccines and variable regimens. MAIN RESULTS: There are no nicotine vaccines currently licensed for public use, but there are a number in development. We found four trials which met our inclusion criteria, three comparing NicVAX to placebo and one comparing NIC002 (formerly NicQbeta) to placebo. All were smoking cessation trials conducted by pharmaceutical companies as part of the drug development process, and all trials were judged to be at high or unclear risk of bias in at least one domain. Overall, 2642 smokers participated in the included studies in this review. None of the four included studies detected a statistically significant difference in long-term cessation between participants receiving vaccine and those receiving placebo. The RR for 12 month cessation in active and placebo groups was 1.35 (95% Confidence Interval (CI) 0.82 to 2.22) in the trial of NIC002 and 1.74 (95% CI 0.73 to 4.18) in one NicVAX trial. Two Phase III NicVAX trials, for which full results were not available, reported similar quit rates of approximately 11% in both groups. In the two studies with full results available, post hoc analyses detected higher cessation rates in participants with higher levels of nicotine antibodies, but these findings are not readily generalisable. The two studies with full results showed nicotine vaccines to be well tolerated, with the majority of adverse events classified as mild or moderate. In the study of NIC002, participants receiving the vaccine were more likely to report mild to moderate adverse events, most commonly flu-like symptoms, whereas in the study of NicVAX there was no significant difference between the two arms. Information on adverse events was not available for the large Phase III trials of NicVAX.Vaccine candidates are likely to undergo significant changes before becoming available to the general public, and those included in this review may not be the first to reach market; this limits the external validity of the results reported in this review in terms of both effectiveness and tolerability. AUTHORS' CONCLUSIONS: There is currently no evidence that nicotine vaccines enhance long-term smoking cessation. Rates of serious adverse events recorded in the two trials with full data available were low, and the majority of adverse events reported were at mild to moderate levels. The evidence available suggests nicotine vaccines do not induce compensatory smoking or affect withdrawal symptoms. No nicotine vaccines are currently licensed for use in any country but a number are under development.Further trials of nicotine vaccines are needed, comparing vaccines with placebo for smoking cessation. Further trials are also needed to explore the potential of nicotine vaccines to prevent relapse. Results from past, current and future research should be reported in full. Adverse events and serious adverse events should continue to be carefully monitored and thoroughly reported.

Agency Fact Sheet, Department of Corrections: Administration, FY2007

This document produced by the Iowa Department of Administrative Services has been developed to provide a multitude of information about executive branch agencies/department on a single sheet of paper. The facts provides general information, contact information, workforce data, leave and benefits information and affirmative action data.

Agency Fact Sheet, Department of Corrections: Administration, FY2008

This document produced by the Iowa Department of Administrative Services has been developed to provide a multitude of information about executive branch agencies/department on a single sheet of paper. The facts provides general information, contact information, workforce data, leave and benefits information and affirmative action data.