Report on Special Investigation of the Boone Community School District, For the Period July 1, 2001 through November 30, 2005

Other Audit Reports - Special Investigation

Clinical management of immunocompetent hospitalized patients with community-acquired pneumonia.

Background: Clinical practices and guidelines may differ regarding the management of inpatients with community-acquired pneumonia (CAP). Methods: The management of 152 consecutive CAP inpatients (70+/-17 years) admitted to a teaching hospital was analyzed retrospectively and compared with published data and an evidence-based guideline developed at our institution. Results: Of the patients studied, 64% had a high prognostic score index (PSI), 14% were admitted to the ICU, and 4.6% died. Initially, patients received either a one-drug (47%) or a two-drug (53%) antibiotic regimen. None of the 20 PSI parameters, and neither the PSI nor admission to the ICU, was associated with the initial antibiotic regimen. Agreement between current practice and our guideline was low (kappa=0.16). Following the recommendations would have led to a decrease of 51% in the initial two-drug regimen. The duration of i.v. antibiotherapy was higher in patients following the two-drug regimen (142+/-150 vs. 102+/-60 h, P<0.05). Chest physiotherapy (CP) and bronchodilatators (BD) were prescribed in 72% and 54% of cases, respectively (median duration 10 days). Conclusions: The variations observed in the clinical management of CAP inpatients were not in agreement with published guidelines. The overuse of a two-drug regimen, CP, and BD necessitates the development and implementation of evidence-based guidelines proposing detailed steps for the management of CAP inpatients.

The Sustainable Debts of Philip II: A Reconstruction of Spain's Fiscal Position, 1560-1598

The defaults of Philip II have attained mythical status as the origin of sovereign debt crises. Four times during his reign the king failed to honor his debts and had to renegotiate borrowing contracts. In this paper, we reassess the fiscal position of Habsburg Spain. New archival evidence allows us to derive comprehensive estimates of debt and revenue. These show that primary surpluses were sufficient to make the king's debt sustainable in most scenarios. Spain's debt burden was manageable up to the 1580s, and its fiscal position only deteriorated for good after the defeat of the "Invincible Armada." We also estimate fiscal policy reaction functions, and show that Spain under the Habsburgs was at least as "responsible" as the US in the 20th century or as Britain in the 18th century. Our results suggest that the outcome of uncertain events such as wars may influence on a history of default more than strict adherence to fiscal rules.

Boone Community School District, Independent Auditor's Reports, Basic Financial Statements and Supplementary Information, Schedule of Findings and Questioned Costs, June 30, 2005

Community School District Audit Report

Report on the Special Investigation of the Nutrition Department of the Boone Community School District, For the Period August 30, 2004 through March 31, 2006 and Selected Activity for the period February 28, 2000 through March 31, 2006

Community School District Audit Report - Special Investigation

Clarke Community School District, Independent Auditor's Reports, Basic Financial Statements and Supplementary Information, Schedule of Findings and Questioned Costs, June 30, 2006

Community School District Audit Report

Sheldon Community School District, Independent Auditor's Reports, Basic Financial Statements and Supplementary Information, Schedule of Findings, June 30, 2006

Community School District Audit Report

Generating Brand Equity through Corporate Social Responsibility to Key Stakeholders

In this paper we argue that socially responsible policies have a positive impact on a firm's brand equity in the short-term as well as in the long-term. Moreover, once we distinguish between different stakeholders, we posit that secondary stakeholders such as community are even more important than primary stakeholders (customers, shareholders, workers and suppliers) in generating brand equity. Policies aimed at satisfied community interests act as a mechanism to reinforce trust that gives further credibility to social responsible polices with other stakeholders. The result is a decrease in conflicts among stakeholders and greater stakeholder willingness to provide intangible resources that enhance brand equity. We provide support of our theoretical contentions making use of a panel data composed of 57 firms from 10 countries (the US, Japan, South Korea, France, the UK, Italy, Germany, Finland, Switzerland and the Netherlands) for the period 2002 to 2007. We use detailed information on brand equity obtained from Interbrand and on corporate social responsibility (CSR) provided by the SiRi Global Profile database, as compiled by the Sustainable Investment Research International Company (SiRi).

Ames Community School District, Auditor of State's Report on Reaudit, For the Period July 1, 2004 through June 30, 2005

Community School District Audit Report - Reaudit

Community Colleges For International Development, Inc., Independent Auditor's Report, Financial Statements, June 30, 2006

Community College Audit Reports

Report on Special Investigation of Selected Accounts at Kennedy High School, Cedar Rapids Community School District, For the Period June 1, 2003 through May 31, 2006

Community School District Audit Report - Special Investigation

Iowa's Community College Basic Literacy Skills Credential Program Annual Report, 2002

The purpose of this report is to document the results of Iowa’s community college based basic literacy skills credential program for Program Year 2002 (July 1, 2001-June 30, 2002). The credentialing program is administered through Iowa’s community colleges and consists of four (4) components: (1) basic literacy skills certification, (2) Iowa High School Equivalency Diploma, (3) community college based adult high school diploma, and (4) traditional high school diploma. A brief description of each component is presented in the following sections.

Iowa's Community College Basic Literacy Skills Credential Program Annual Report, 2003

The purpose of this report is to document the results of Iowa’s community college based basic literacy skills credential program for Program Year 2003 (July 1, 2002-June 30, 2003). The credentialing program is administered through Iowa’s community colleges and consists of four (4) components: (1) basic literacy skills certification, (2) Iowa High School Equivalency Diploma, (3) community college based adult high school diploma, and (4) traditional high school diploma. A brief description of each component is presented in the following sections.

Iowa's Community College Basic Literacy Skills Credential Program Annual Report, 2004

The purpose of this report is to document the results of Iowa’s community college based basic literacy skills credential program for Program Year 2004 (July 1, 2003-June 30, 2004). The credentialing program is administered through Iowa’s community colleges and consists of four (4) components: (1) basic literacy skills certification, (2) Iowa High School Equivalency Diploma, (3) community college based adult high school diploma, and (4) traditional high school diploma. A brief description of each component is presented in the following sections.

Iowa's Community College Basic Literacy Skills Credential Program Annual Report, 2006

The purpose of this report is to document the results of Iowa’s community college based basic literacy skills credential program for Program Year 2006 (July 1, 2005-June 30, 2006). The credentialing program is administered through Iowa’s community colleges and consists of four (4) components: (1) basic literacy skills certification, (2) Iowa High School Equivalency Diploma, (3) community college based adult high school diploma, and (4) traditional high school diploma. A brief description of each component is presented in the following sections.