993 resultados para Deferred Taxes


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Audit report on the North Central Iowa Regional Solid Waste Agency for the year ended June 30, 2013

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Audit report on the Regional Utility Service Systems Commission for the year ended June 30, 2013

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Audit report on America’s Agricultural Industrial Heritage Landscape, Inc., d/b/a Silos and Smokestacks National Heritage Area and Silos and Smokestacks Natural Heritage Area Foundation in Waterloo, Iowa for the years ended December 31, 2013 and 2012

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This report describes the work accomplished to date on research project HR-173, A Computer Based Information System for County Equipment Cost Records, and presents the initial design for this system. The specific topics discussed here are findings from the analysis of information needs, the system specifications developed from these findings, and the proposed system design based upon the system specifications. The initial system design will include tentative input designs for capturing input data, output designs to show the output formats and the items to be output for use in decision making, file design showing the organization of information to be kept on each piece of equipment in the computer data file, and general system design explaining how the entire system will operate. The Steering Committee appointed by Iowa Highway Research Board is asked to study this report, make appropriate suggestions, and give approval to the proposed design subject to any suggestions made. This approval will permit the designer to proceed promptly with the development of the computer program implementation phase of the design.

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Blowing and drifting snow has been a problem for the highway maintenance engineer virtually since the inception of the automobile. In the early days, highway engineers were limited in their capability to design and construct drift free roadway cross sections, and the driving public tolerated the delays associated with snow storms. Modern technology, however, has long since provided the design expertise, financial resources, and construction capability for creating relatively snowdrift free highways, and the driver today has come to expect a highway facility that is free of snowdrifts, and if drifts develop they expect highway maintenance crews to open the highway within a short time. Highway administrators have responded to this charge for better control of snowdrifting. Modern highway designs in general provide an aerodynamic cross section that inhibits the deposition of snow on the roadway insofar as it is economically feasible to do so.

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The report documents the development and installation of an instrumented pavement on I-80 in Iowa for the purposes of demonstration and answering current pavement questions. Its two primary objectives include documentation of the installation and verification of existing design procedures through monitoring of the continuous traffic stream reactions in the pavement. Some 120 instruments were installed in a forty foot segment of reconstructed pavement. The instruments included concrete strain gages, weldable strain gages on dowels, LVDT-deflection gages and temperature sensors in the concrete and base material. Five tubes were placed under three joints and two midslabs to measure the relative moisture and density at the interface between the pavement and base with atomic equipment. The instruments were placed ahead of the paving and over 92% of the instruments responded after paving. Planning requirements, problems encountered and costs of installation are presented. The site will use piezoelectric cables in a weigh-in-motion arrangement to trigger the data collection, a microcomputer controlled data acquisition system to analyze multiple sensors simultaneously, and telemetry to monitor the site remotely. Details provide the first time user of instrumentation with valuable information on the planning, problems, costs and coordination required to establish and operate such a site.

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This appendix is divided into three sections. The first section contains abstracts of each of the eight computer programs in the system, instructions for keypunching the three input documents, and computer operating instructions pertaining to each program. The second section contains system flowcharts for the entire system as well as program flowcharts for each program. The last section contains PL/l program listings of each program.

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A Research Project involving two, three, four and five inches of bonded Portland Cement Concrete Overlay on a 1.3 mile Portland Cement Concrete pavement was conducted in Clayton County, Iowa, during September, 1977, centering on the following objectives: 1. Determine the mixing and proportioning procedures required in using a conventional, central mix proportioning plant to produce a dense Portland Cement Concrete mixture using standard mixes with super-water reducing admixtures; 2. Determine the economics, longevity and maintenance performance of a bonded, thin-lift, non-reinforced Portland Cement Concrete resurfacing course using conventional procedures, equipment and concrete paving mixtures both with and without super-water reducing admixtures; 3. Determine if an adequate bond between the existing pavement and an overlay of thin-lift, dense, non-reinforced Portland Cement Concrete can be obtained with only special surface cleaning and no surface removal or grinding.

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Since the turn of the century, tributaries to the Missouri River in western Iowa have entrenched their channels to as much as six times their original depth. This channel degradation is accompanied by widening as the channel side slopes become unstable and landslides occur. The deepening and widening of these streams have endangered about 25% of the highway bridges in 13 counties [Lohnes et al. 1980]. Grade stabilization structures have been recommended as the most effective remedial measure for stream degradation [Brice et al., 1978]. In western Iowa, within the last seven years, reinforced concrete grade stabilization structures have cost between $300,000 and $1,200,000. Recognizing that the high cost of these structures may be prohibitive in many situations, the Iowa Department of Transportation (Iowa DOT) sponsored a study at Iowa State University (ISU) to find low-cost alternative structures. This was Phase I of the stream degradation study. Analytical and laboratory work led to the conclusion that alternative construction materials such as gabions and soil-cement might result in more economical structures [Lohnes et al. 1980]. The ISU study also recommended that six experimental structures be built and their performance evaluated. Phase II involved the design of the demonstration structures, and Phase III included monitoring and evaluating their performance.

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Since the beginning of channel straightening at the turn of the century, the streams of western Iowa have degraded 1.5 to 5 times their original depth. This vertical degradation is often accompanied by increases in channel widths of 2 to 4 times the original widths. The deepening and widening of these streams has jeopardized the structural safety of many bridges by undercutting footings or pile caps, exposing considerable length of piling, and removing soil beneath and adjacent to abutments. Various types of flume and drop structures have been introduced in an effort to partially or totally stabilize these channels, protecting or replacing bridge structures. Although there has always been a need for economical grade stabilization structures to stop stream channel degradation and protect highway bridges and culverts, the problem is especially critical at the present time due to rapidly increasing construction costs and decreasing revenues. Benefits derived from stabilization extend beyond the transportation sector to the agricultural sector, and increased public interest and attention is needed.

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Quality granular materials suitable for building all-weather roads are not uniformly distributed throughout the state of Iowa. For this reason the Iowa Highway Research Board has sponsored a number of research programs for the purpose of developing new and effective methods for making use of whatever materials are locally available. This need is ever more pressing today due to the decreasing availability of road funds and quality materials, and the increasing costs of energy and all types of binder materials. In the 1950s, Professor L. H. Csanyi of Iowa State University had demonstrated both in the laboratory and in the field, in Iowa and in a number of foreign countries, the effectiveness of preparing low cost mixes by stabilizing ungraded local aggregates such as gravel, sand and loess with asphalt cements using the foamed asphalt process. In this process controlled foam was produced by introducing saturated steam at about 40 psi into heated asphalt cement at about 25 psi through a specially designed and properly adjusted nozzle. The reduced viscosity and the increased volume and surface energy in the foamed asphalt allowed intimate coating and mixing of cold, wet aggregates or soils. Through the use of asphalt cements in a foamed state, materials normally considered unsuitable could be used in the preparation of mixes for stabilized bases and surfaces for low traffic road construction. By attaching the desired number of foam nozzles, the foamed asphalt can be used in conjunction with any type of mixing plant, either stationary or mobile, batch or continuous, central plant or in-place soil stabilization.

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An optimum allocation model has been utilized to examine the existing allocation of highway segments to maintenance garages in the Hamlin study area. The model has also been used to evaluate the financial effect of closing the garage at Hamlin. The examination of the study area shows that only three of 48 highway segments should be reallocated at an annual operational savings of approximately $1,400. The study concludes there would be an annual operational savings of approximately 128,700 if the garage at Hamlin were closed.

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During the 1980-81 fiscal year, the Office of Transportation Research conducted a study to examine the existing locations of highway maintenance garages in a study area provided by the Office of Maintenance. The study successfully identified a model referred to as an "Optimum Allocation Model" for examining highway maintenance garage locations in a given area. This model can optimally assign highway segments to maintenance garages and can also be used to evaluate the financial impact of closing or relocating a highway maintenance garage utilizing the highway maintenance-related data currently available at the Iowa DOT. The present study employs the optimum allocation model to examine the existing highway maintenance garage locations in two selected areas in the southeastern and southwestern parts of the state. These areas were selected by the Office of Maintenance and are referred to as "Study Area No. 1" and "Study Area No. 2" in this study. These study areas are shown in Appendices 1 and 2, respectively.

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An optimum allocation model has been utilized to examine the existing allocation of highway segments to maintenance garages in the Tama and Blairstown study area. The model has also been used to evaluate the financial impact of closing the highway maintenance garages at Tama and Blairstown and building a new garage at the junction of U.S. 30 and Iowa 21. The examination of the study area shows that only 13 of 91 highway segments were reallocated under optimum procedures at an annual operational savings of approximately $13,200. The study concludes there would be an annual operational savings of approximately $48,200 if the garages at Tama and Blairstown were closed and a new garage was built at the junction of U.S. 30 and Iowa 21.

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A linear programming model is used to optimally assign highway segments to highway maintenance garages using existing facilities. The model is also used to determine possible operational savings or losses associated with four alternatives for expanding, closing and/or relocating some of the garages in a study area. The study area contains 16 highway maintenance garages and 139 highway segments. The study recommends alternative No. 3 (close Tama and Blairstown garages and relocate new garage at Jct. U.S. 30 and Iowa 21) at an annual operational savings of approximately $16,250. These operational savings, however, are only the guidelines for decisionmakers and are subject to the required assumptions of the model used and limitations of the study.