Report on Ratna Corporation (Plaza Pantry) for the period January 1, 2006 through December 31, 2006

Report on Ratna Corporation (Plaza Pantry) for the period January 1, 2006 through December 31, 2006

Special investigation of the Haverhill Volunteer Fire Department for the period January 1, 2003 through January 29, 2007

Special investigation of the Haverhill Volunteer Fire Department for the period January 1, 2003 through January 29, 2007

Report on a special investigation of the City of Clearfield for the period August 1, 2006 through June 30, 2007

Report on a special investigation of the City of Clearfield for the period August 1, 2006 through June 30, 2007

Report on a special investigation of the Fifth and Eighth Judicial Districts Department of Correctional Services (Districts) for the period January 1, 2003 through June 30, 2006

Report on a special investigation of the Fifth and Eighth Judicial Districts Department of Correctional Services (Districts) for the period January 1, 2003 through June 30, 2006

Report on the review of selected general and application controls over the State University of Iowa (University of Iowa) PeopleSoft General Ledger system for the period June 4, 2007 through July 27, 2007

Report on the review of selected general and application controls over the State University of Iowa (University of Iowa) PeopleSoft General Ledger system for the period June 4, 2007 through July 27, 2007

Reaudit report on the City of Keosauqua for the period July 1, 2003 through June 30, 2004

Reaudit report on the City of Keosauqua for the period July 1, 2003 through June 30, 2004

Special investigation of the Monona County Engineer’s Office for the period January 1, 2004 through April 20, 2007

Special investigation of the Monona County Engineer’s Office for the period January 1, 2004 through April 20, 2007

Testing demographic models of effective population size.

Due to practical difficulties in obtaining direct genetic estimates of effective sizes, conservation biologists have to rely on so-called 'demographic models' which combine life-history and mating-system parameters with F-statistics in order to produce indirect estimates of effective sizes. However, for the same practical reasons that prevent direct genetic estimates, the accuracy of demographic models is difficult to evaluate. Here we use individual-based, genetically explicit computer simulations in order to investigate the accuracy of two such demographic models aimed at investigating the hierarchical structure of populations. We show that, by and large, these models provide good estimates under a wide range of mating systems and dispersal patterns. However, one of the models should be avoided whenever the focal species' breeding system approaches monogamy with no sex bias in dispersal or when a substructure within social groups is suspected because effective sizes may then be strongly overestimated. The timing during the life cycle at which F-statistics are evaluated is also of crucial importance and attention should be paid to it when designing field sampling since different demographic models assume different timings. Our study shows that individual-based, genetically explicit models provide a promising way of evaluating the accuracy of demographic models of effective size and delineate their field of applicability.

Special investigation of the City of Rathbun for the period July 1, 2003 through November 30, 2007

Special investigation of the City of Rathbun for the period July 1, 2003 through November 30, 2007

Financial liberalization, bank crises and growth: Assessing the links

This paper studies the effects of financial liberalization and banking crises on growth. It shows that financial liberalization spurs on average economic growth. Banking crises are harmful for growth, but to a lesser extent in countries with open financial systems and good institutions. The positive effect of financial liberalization is robust to different definitions. While the removal of capital account restrictions is effective by increasing financial depth, equity market liberalization affects growth directly. The empirical analysis is performed through GMM dynamic panel data estimations on a panel of 90 countries observed in the period 1975-1999.

Desenvolvimentos estimados de custo amortizado e imparidade, segundo SNCRF - caso prático

O tema do Trabalho de Fim de Curso - “Desenvolvimentos Estimados de Custo Amortizado e Imparidade segundo SNCRF”, insere-se no âmbito da conclusão da Licenciatura em Contabilidade e Administração – Ramo Administração e Controlo Financeiro ministrada pelo ISCEE – Instituto Superior de Ciências Económicas e Empresariais. O trabalho ora apresentado, espelha uma análise sumária das normas internacionais e do novo normativo nacional no que diz respeito aos instrumentos financeiros com foco em tratamento contabilístico dado pelo método de custo amortizado e reconhecimento de perda por imparidade. Foi preparado com base em consulta de bibliografia especializada e normativos estabelecidos no país, pois permitirá ter acesso tanto a conteúdos teóricos como práticos o que implica um estudo mais abrangente de todos os recursos disponíveis. O desenvolvimento da temática foi orientado numa primeira etapa através de pesquisa necessária a construção do referencial teórico centrado por um lado na evolução teórica das normas internacionais sobre os instrumentos financeiros e consequentemente o tratamento dado pela nossa norma. Na segunda etapa, os casos práticos apresentam os principais casos de contabilização dos instrumentos financeiros utilizando o método de custo amortizado, e reconhecimento de imparidade de acordo com o SNCRF, e a conclusão que se chegou é que o custo amortizado implica a utilização do método de taxa de juro efectiva menos qualquer perda por imparidade, sendo que o método de taxa de juro efectiva distribui os pagamentos e recebimentos dos juros ao longo do período do instrumento financeiro aplicando a taxa de juro efectiva ao valor a transportar do activo ou de passivo de cada período, e uma entidade que usa o método de custo amortizado reconhece os activos financeiros e passivos financeiros pelo seu valor líquido no balanço, e à data de cada relato financeiro deve avaliar a imparidade de todos os activos financeiros e reconhecer perdas por imparidade, visto que, a imparidade representa uma redução no valor de um activo financeiro ou seja reflecte a depreciação (perda permanente) do valor de um activo financeiro e verifica quando a quantia recuperável for superior ao seu valor contabilístico.

Special investigation of Hardin County Solid Waste Disposal Commission for the period January 1, 2002 through December 31, 2007

Special investigation of Hardin County Solid Waste Disposal Commission for the period January 1, 2002 through December 31, 2007

Special investigation of the City of Postville for the period July 1, 2000 through June 30, 2006

Special investigation of the City of Postville for the period July 1, 2000 through June 30, 2006

Audit report on the Iowa County Treasurers Egovernment Alliance (the Alliance) for the period from October 1, 2006 (inception) through June 30, 2007

Audit report on the Iowa County Treasurers Egovernment Alliance (the Alliance) for the period from October 1, 2006 (inception) through June 30, 2007

Review of Targeted Small Business (TSB) procurement activities for the period July 1, 2007 through September 30, 2007

Review of Targeted Small Business (TSB) procurement activities for the period July 1, 2007 through September 30, 2007