998 resultados para AUDITORÍA FISCAL - BOYACÁ (COLOMBIA) - 2008-2011
Resumo:
Comprehensive Annual Financial Report For the fiscal years ended June yearly.(University of Northern Iowa)
Resumo:
We study the two key social issues of immigration and housing in lightof each other and analyse which housing policies work best to distributediversity (racial, economic, cultural) equally across our cities and towns. Inparticular, we compare the impact of direct government expenditure andtax incentives on the housing conditions of immigrants in four Europeancountries: France, Germany, Spain and the United Kingdom. The analysisshows that the different policies which have been adopted in these countrieshave not succeeded in preventing immigrants from being concentratedin certain neighbourhoods. The reason is that housing benefits andtax incentives are normally “spatially blind”. In our opinion, governmentsshould consider immigration indirectly in their housing policies and, forinstance, distribute social housing more evenly across different areas topromote sustainable levels of diversity.
Resumo:
State school aid accounts for approximately 41.3 percent of the total general fund appropriations for fiscal year 2010. The current law estimate for fiscal year 2011 state school aid totals 2.689 billion dollars, an increase of 542.7 million dollars compared to the net fiscal year 2010 amount.This issue review provides an analysis of school aid funding for fiscal year 2010 and fiscal year 2011 and provides some alternatives that the General Assembly may wish to consider for fiscal year 2011.
Resumo:
This issue review provides an overall summary of Iowa's general fund budget. This issue review provides projections for the 2010 fiscal year and fiscal year 2011 budgets based on the October 7, 2009 revenue estimating conference's (REC) revenue estimate. The projection also includes the impact of the Governor's 10 percent across-the-board reduction to fiscal year 2010 general fund appropriations, and the Legislative Services Agency's most recent estimates of built-in and anticipated expenditures for fiscal year 2011.
Resumo:
This issue review analyzes recent activity related to the Judicial Branch budget. The Judicial Branch budget is 3 percent of the total state general fund budget and consists of 95 percent personnel costs and 5 percent non-personnel costs. As of August 31, 2010, 29 clerks-of-court offices are operating on a part-time basis with reduced public hours. The remaining 70 offices are closed for two hours a day, two days a week. From February 2009 through June 2010, there were 15 court closure days.
Resumo:
This issue review provides updated information on an issue review published in December 2010, concerning the full-time-equivalent, or FTE, positions in state government. The background information provides a general explanation and understanding of the various aspects of FTE positions. This issue review includes year-end FTE and salary data for fiscal year 2011 and compares the data to prior years.
Resumo:
During the 2010 legislative session, House File 2531, Fiscal Year 2011 Standing Appropriations Act, was enacted and required school districts to report the specific use of sales tax dollars for school infrastructure purposes to the Department of Education. The Department published SAVE SILO annual report reflecting data for fiscal year 2011. This issue review provides a summary and additional analysis of that information.
Resumo:
Annual report produced by Iowa Board of Parole
Resumo:
Annual report produced by Iowa Board of Parole
Resumo:
Annual report produced by Iowa Board of Parole
Resumo:
A cultura do trigo é uma das opções mais importantes para cultivo na safra de inverno. Entre as doenças foliares a mancha-amarela da folha, a mancha marrom e a septoriose são citadas como as mais frequentes em trigo. Este trabalho teve como objetivo identificar e quantificar os fungos fitopatogênicos associados a sintomas de manchas foliares em cultivares de trigo, nas Regiões tritícolas de Valor de Cultivo e Uso (VCU). Foram analisadas 162 amostras coletadas nas safras 2008 a 2011, oriundas dos Estados do Paraná, Santa Catarina, Minas Gerais, São Paulo e Rio Grande do Sul. Discos foliares assépticos, 25 por amostra, foram distribuídos em gerbox, constituindo uma câmara úmida e incubados a temperatura de 25ºC e fotoperíodo de 12 horas. Após um período de incubação de oito dias, foi realizada a avaliação, identificando e quantificando a incidência dos fungos presentes nos discos foliares. Constatou-se a ocorrência de Bipolaris sorokiniana, Drechslera tritici-repentis, D. siccans e Stagonospora nodorum associados às lesões foliares em trigo. Verificou-se na safra 2008, a predominância de D. siccans com incidência de 0 a 75 % nas amostras avaliadas, sendo o primeiro relato desta espécie, em trigo, no Brasil. Na média das safras avaliadas B. sorokiniana apresentou incidência de 7,6 % e frequência de 53,1%, D. tritici-repentis apresentou incidência de 59,2 % e frequência de 90,6 %, D. siccans incidência de 11,0 % e freqüência de 48,1 % e S. nodorum com incidência e frequência de 1,55 % e de 2,2 %, respectivamente.
Resumo:
This thesis examines the impact of foreign exchange rate volatility to the extent of use of foreign currency derivatives. Especially the focus is on the impacts of 2008 global financial crisis. The crisis increased risk level in the capital markets greatly. The change in the currency derivatives use is analyzed by comparing means between different periods and in addition, by linear regression that enables to analyze the explanatory power of the model. The research data consists of financial statements figures from fiscal years 2006-2011 published by firms operating in traditional Finnish industrial sectors. Volatilities of the chosen three currency pairs is calculated from the daily fixing rates of ECB. Based on the volatility the sample period is divided into three sub-periods. The results suggest that increased FX market volatility did not increase the use foreign currency derivatives. Furthermore, the increased foreign exchange rate volatility did not increase the power of linear regression model to estimate the use foreign currency derivatives compared to previous studies.
Resumo:
This study analyzes the long run equilibrium relationship and causality between economic growth and public expenditure in Brazil covering the period 1980-2008. The empirical results of the Granger causality test in a multivariate framework have shown up the importance of public investments not only to face the adverse effects of the international financial crisis, but also in stimulating the economic growth. Also, the results indicate the need of controlling the growing path of other current expenditure, social security and public debt.
Resumo:
The main objective of the paper is to assess the impact of fiscal variables on private investment comparing some Latin-American economies to other advanced ones. For such purposes, the authors carry out an econometric analysis for the period 1990-2008. They make use of two dynamic panel models in which they group countries with similar characteristics and development levels. In one of them, they include Mexico, Brazil, Chile, Colombia and Uruguay; whereas in the second one the countries accounted for are the U.S., Canada, Spain, Korea, Ireland and Japan. They specify in both models an investment function using as arguments a wide range of variables, including those related with fiscal policy. From their results the authors infer that governments can, with higher spending, boost up the economy even when they finance spending with higher taxes. In Latin America, where income concentration is enormous, a proposal to boost up the economy through higher government expenditure financed with a progressive income tax, is even more justified.