Volunteer Ombudsman Program

The Volunteer Ombudsman Program places volunteers in long-term care facilities across Iowa to assist the state’s team of Local Long- Term Care Ombudsmen carry out the duties of the Older Americans Act of 1965. The Office of the State Long-Term Care Ombudsman coordinates the Volunteer Ombudsman Program (VOP) to train and certify individuals who are interested in listening, empowering and serving as a voice for long-term care residents. Unlike facility volunteers, VOP volunteers do not assist residents with daily activities. Rather, they are responsible for making several unannounced visits to a specific facility each month to talk to residents and family members and identify concerns.

Quantifying seed production by volunteer canola (Brassica napus) and Sinapis arvensis

Volunteer canola (Brassica napus) and Sinapis arvensis are well identified weeds of different cropping systems. Quantitative information on regarding seed production by them is limited. Such information is necessary to model dynamics of soil seed banks. The aim of this work was to quantify seed production as a function of the size of those weeds. A wide range of plant size was produced by using a fan seeding system performed at two sowing dates (environments). Plant size varied from 3 to 167 g per plant for canola and from 6 to 104 g per plant for S. arvensis. Seed production ranged from 543 to14,773 seeds per plant for canola, and from 264 to 10,336 seeds per plant for S. arvensis. There was a close relationship between seed production per plant and plant size which was well-described by a power function (y = 130.6x0.94; R² = 0.93 for canola and y = 28x1.27; R² = 0.95 for S. arvensis). There was also strong relationships among the number of pods produced in individual plants and the quantity of seeds produced (g per plant) with the size of the plant. The relationships found in this study can be used in dynamic seed bank models of volunteer canola and S. arvensis.

Seed bank modelling of volunteer oil seed rape: from seeds fate in the soil to seedling emergence

Studies were conducted to estimate parameters and relationships associated with sub-processes in soil seed banks of oilseed rape in Gorgan, Iran. After one month of burial, seed viability decreased to 39%, with a slope of 2.03% per day, and subsequently decreased with a lower slope of 0.01 until 365 days following burial in the soil. Germinability remained at its highest value in autumn and winter and decreased from spring to the last month of summer. Non-dormant seeds of volunteer oilseed rape did not germinate at temperatures lower than 3.8 ºC and a water potential of -1.4 MPa ºd. The hydrothermal values were 36.2 and 42.9 MPa ºd for sub- and supra-optimal temperatures, respectively. Quantification of seed emergence as influenced by burial depth was performed satisfactorily (R² = 0.98 and RMSE = 5.03). The parameters and relationships estimated here can be used for modelling soil seed bank dynamics or establishing a new model for the environment.

Glyphosate tolerant volunteer corn control at two development stages

The loss of grains during the harvest of glyphosate tolerant corn may generate volunteer plants, which can interfere in the conventional or glyphosate crop in succession. The current work aim to evaluate the control of the volunteer corn glyphosate tolerant under two weed stages. Aimed to evaluate the control of volunteer glyphosate tolerant corn in two stages of development. There were conducted two experiments with hybrid 2B688 HR (lepidoptera and glyphosate tolerant), the application were at V5 and V8 stage. The experiment was randomized block design with four replicates, using the treatments: haloxyfop at 25, 50 and 62 g ha-1 alone and associated with 2,4-D at 670 g ha-1 or fluroxypyr at 200 g ha-1. The standard was clethodim at 84 g ha-1 with 2,4-D and fluroxypyr at same rates. The applications of haloxyfop and clethodim both isolated or in a mixture with 2,4-D and fluroxypyr at V5 stage showed total control (100%) at 32 and 39 days after the application, except for haloxyfop + 2,4-D (25 + 670 g ha-1) mixture, which did not provided adequate control. At V8 stage, haloxyfop + 2,4-D (50 + 670 g ha-1) and haloxyfop + 2,4-D (62 + 670 g ha-1) mixtures took up to 6 and 10 days or longer to reach adequate to excellent control, when compared to haloxyfop isolated applications in the same doses, respectively. Either isolated clethodim or mixed with 2, 4-D and fluroxypyr did not show adequate control. The treatments showed efficient control on volunteer corn plants at V5 stage, except for haloxyfop + 2, 4-D (25 + 670 g ha-1) mixture. At V8 stage applications, haloxyfop either isolated or mixture with fluroxypyr demonstrated excellent control on every evaluated dose. The mixture with 2, 4-D can reduce haloxyfop efficiency at low doses. Clethodim alone or mixed with 2,4-D or furoxypyr did not provide acceptable level of control.

Volunteer RR® corn management in roundup ready® soybean-corn succession system

The present study evaluated the effects of cover crops (Pennisetum glaucum, Crotalaria spectabilis and Urochloa ruziziensis) associated with the application of herbicides {glyphosate; (glyphosate + haloxyfop-R); (glyphosate + fluazifop-p-butyl); (glyphosate + imazethapyr) and (glyphosate + imazaquin)} in soybean desiccation management for volunteer RR® corn control. The experiment was conducted under field conditions at Sinop-MT, during the 2013/2014 crop season, in a randomized complete blocks design with factorial scheme and four replications. The following parameter were evaluated: dry matter of cover crops and ground coverage rate, control of volunteer RR® corn present at the time of desiccation, dry matter, height and intoxication level on soybean plants caused by herbicides at 7, 14 and 28 days after emergence (DAE), control of volunteer RR® corn derived from emergence fluxes subsequent to desiccation management and soybean yield. The joint application of (glyphosate + haloxyfop-R) provided the best level of volunteer RR® corn control present at the time of desiccation. Satisfactory control (80%) of volunteer corn was obtained with the application of (glyphosate + imazethapyr). This treatment displayed an additional residual effect of imazethapyr, which efficiently controled volunteer RR® corn derived from fluxes subsequent to desiccation management, especially in treatments performed under U. ruziziensis straw. None of the herbicides used in desiccation management caused any significant effect on dry matter, height and phytotoxicity of soybean plants at 7, 14 and 28 DAE nor on grain yield.

Predicting bankruptcy of Finnish limited liability companies from historical financial statements

This master’s thesis studies the probability of bankruptcy of Finnish limited liability companies as a part of credit risk assessment. The main idea of this thesis is to build and test bankruptcy prediction models for Finnish limited liability companies that can be utilized in credit decision making. The data used in this thesis consists of historical financial statements from 2112 Finnish limited liability companies, half of which have filed for bankruptcy. A total of four models are developed, two with logistic regression and two with multivariate discriminant analysis (MDA). The time horizon of the models varies from 1 to 2 years prior to the bankruptcy, and 14 different financial variables are used in the model formation. The results show that the prediction accuracy of the models ranges between 81.7% and 88.9%, and the best prediction accuracy is achieved with the one year prior the bankruptcy logistic regression model. However the difference between the best logistic model and the best MDA model is minimal. Overall based on the results of this thesis it can be concluded that predicting bankruptcy is possible to some extent, but naturally the results are not perfect.

The role of auditors in the Finnish limited liability companies as to solvency test in the context of asset distribution

Suomen osakeyhtiölain mukaan varoja ei saa jakaa, jos jaosta päätettäessä tiedetään tai pitäisi tietää yhtiön olevan maksukyvytön tai jaon aiheuttavan maksukyvyttömyyden. Ongelmallista on, että maksukykyä ei ole selvästi määritelty laissa tai hallituksen esityksessä. Tilintarkastuslain mukaan tilintarkastajan on siten huomautettava, jos maksukykytestiä on rikottu, mutta tilintarkastaja joutuu yleensä määrittelemään tällaiset huomauttamista vaativat tilanteet itse. Maksukykytestistä on kirjoitettu suomalaisessa yhtiöoikeuden ja laskentatoimen kirjallisuudessa melko kattavasti. Kuitenkin tilintarkastajaa koskeva näkökulma on saanut osakseen suhteellisen vähän huomiota. Tästä näkökulmasta on kirjoitettu vain joitakin korkeakoulujen tutkielmia sekä lyhyehköjä ammatillisia seminaariesityksiä. Tämän tutkielman tavoitteena on ollut koota laaja yleiskuva siitä, miten tilintarkastajat itse kokevat asemansa ja tehtävänsä yllä kuvatuissa tilanteessa. Tutkielmassa on käyty läpi aikaisempaa yhtiöoikeuden ja laskentatoimen kirjallisuudessa ja seminaariesityksissä esitettyä aineistoa. Lisäksi tutkielmaa varten tehtiin suomalaisille tilintarkastajille kohdennettu Internet-pohjainen kysely. Tutkielma selkeyttää kuvaa siitä, miten tilintarkastajat toimivat yllä kuvatussa tilanteessa ja miten he ovat sopeuttaneet toimiaan yhteiskunnan institutionaalisen asetelman muututtua. Kirjallisuuden pohjalta tapahtuva teoreettinen analyysi on yhdistetty kyselyyn siitä, miten tilintarkastajat käytännössä toimivat. Tutkimuksen perustana olevaa tietoa on analysoitu pääosin kyselytutkimuksen menetelmin, mutta myös tilastollisen tutkimuksen menetelmiä on käytetty. Tutkielman tuloksena tutkielmassa selvitetään tilintarkastajan tehtäviä maksukykytestin yhteydessä. Tuloksena voidaan myös todeta, että tilintarkastaja ei suorita varojenjaossa tarvittavan maksukyvyn arvioinnin kannalta keskeisiä tarkastustoimenpiteitä ainoastaan tilikauden päättymisen jälkeen. Päinvastoin, tällaisia tarkastustoimenpiteitä suoritetaan enemmän tai vähemmän koko tilintarkastuksen aikana. Lisäksi vaikuttaisi siltä, että tilintarkastajan oma suhtautuminen maksukykytestiin on ainakin jossain määrin merkityksellinen sen kannalta, kuinka paljon tarkastustoimenpiteitä tehdään ja kuinka paljon maksukyvystä ja siihen liittyvistä puutteista raportoidaan yhtiön johdolle.

Parental and Successor Liability in EU Competition Law Infringements

Under EU competition law, parent companies may be held jointly and severally liable for the competition law infringements committed by their subsidiaries. The possibility of holding parent companies liable demonstrates a significant exception from the idea of separate legal entities. However, it is not the only deviation developed under EU competition law. In cases, where the legal entity responsible for the anti-competitive conduct has changed its form, liability can be attributed to the new operator, in particular, to its successor. The principles of legal certainty and legitimate expectations are issues that surround the doctrines of parental and successor liability. The aim of this thesis is to present a comprehensive comparative analysis of the parental and successor liability doctrines and to clarify the conditions under which it is possible to attribute liability for the infringements of EU competition law. The main purpose is therefore to demonstrate the problems related to the allocation of liability and to discuss whether these liability principles, established to assure the effective enforcement of the EU competition rules, are good solutions. The research methods used in this thesis are the legal dogmatic approach and the comparative law approach. The former enables the possibility of using the case law and legislation as a framework in which the difficulties concerning the application of parental and successor liability can be discussed while the latter ensures the comparison of the characteristics and judgments. The doctrines of parental and successor liability are both well established, but the application practice has caused several difficulties. These problems derive from, inter alia, the broadness and disjointed developed of the doctrines. There has been much recent case law dealing with these issues and having the potential to open up a considerable risk and to allocate strict liability for parent and successor companies.

An after-school literacy program : investigating the experiences of students with literacy difficulties, their volunteer tutors, and the tutors' transition into the teaching profession

This research responds to a pervasive call for our educational institutions to provide students with literacy skills, and teachers with the instructional supports necessary to facilitate this skill acquisition. Questions were posed to gain information concerning the efficacy ofteaching literacy strategies to students with learning difficulties, the impact of this training on their volunteer tutors, and the influence of this experience on these tutors' ensuing instructional practice as teacher candidates in a preservice education program. Study #1 compared a nontreatment group of students with literacy difficulties who participated in the program and found that program participants were superior at reading letter patterns and at comprehending the elements of story grammar. Concurrently, the second study explored the experiences of 19 volunteer tutors and uncovered that they acquired instructional skills as they established a knowledge base in teaching reading and writing, and they affirmed personal goals to become future teachers. Study #3 tracked 6 volunteer tutors into their pre-service year and identified their constructions, and beliefs about literacy instruction. These teacher candidates discussed how they had intended to teach reading and writing strategies based on their position that effective teaching ofthese skills in the primary grades is integral to academic success. The teacher candidates emphasized the need to build rapport with students, and the need to exercise flexibility in lesson plan delivery while including activities to meet emotional and developmental requirements of students. The teacher candidates entered their pre-service education with an initial cognition set based on the limited teaching context of tutoring. This foundational ii perception represented their prior knowledge of literacy instruction, a perception that appeared untenable once they were immersed in a regular instructional setting. This disparity provoked some of the teacher candidates to denounce their teacher mentors for not consistently employing literacy strategies and individualized instruction. This critical perspective could have been a demonstration of cognitive dissonance. In the end, when the teacher candidates began to look toward the future and how they would manage the demands of an inclusive classroom, they recognized the differences in the contexts. With an appreciation for the need for balance between prior and present knowledge, the teacher candidates remained committed to implementing their tutoring strategies in future teaching positions. This document highlights the need for teacher candidates with instructional experience prior to teacher education, to engage in cognitive negotiations to assimilate newly acquired pedagogies into existing pedagogies.