Audit report on the South Dallas County Landfill Agency for the year ended June 30, 2007

Audit report on the South Dallas County Landfill Agency for the year ended June 30, 2007

Improving Transition Outcomes: Prototype Work Plan Template

Work Plan template developed for the Improving Transition Outcomes community demonstration prototypes.

Teaching cardiac auscultation to trainees in internal medicine and family practice: does it work?

BACKGROUND: The general proficiency in physical diagnostic skills seems to be declining in relation to the development of new technologies. The few studies that have examined this question have invariably used recordings of cardiac events obtained from patients. However, this type of evaluation may not correlate particularly well with bedside skills. Our objectives were 1) To compare the cardiac auscultatory skills of physicians in training with those of experienced cardiologists by using real patients to test bedside diagnostic skills. 2) To evaluate the impact of a five-month bedside cardiac auscultation training program. METHODS: 1) In an academic primary care center, 20 physicians (trainees in internal medicine and family practice) and two skilled academic cardiologists listened to 33 cardiac events in 13 patients directly at bedside and identified the cardiac events by completing an open questionnaire. Heart sounds, murmurs and diagnosis were determined beforehand by an independent skilled cardiologist and were validated by echocardiography. Thirteen primary cardiologic diagnoses were possible.2) Ten of the physicians agreed to participate in a course of 45-minute sessions once a week for 5 months. After the course they listened again to the same patients (pre/post-interventional study). RESULTS: 1) The experts were the most skillful, achieving 69% recognition of heart sounds and murmurs and correct diagnoses in 62% of cases. They also heard all of the diastolic murmurs. The residents heard only 40% of the extra heart sounds and made a correct diagnosis in 24% of cases. 2) After the weekly training sessions, their mean percentage for correct diagnosis was 35% [an increase of 66% (p < 0.05)]. CONCLUSIONS: The level of bedside diagnostic skills in this relatively small group of physicians in training is indeed low, but can be improved by a course focusing on realistic bedside teaching.

Consumer Advisory Bulletin, Warning: "Work-at-Home" Schemes, October 2004

The Attorney General’s Consumer Protection Division receives hundreds of calls and consumer complaints every year. Follow these tips to avoid unexpected expense and disappointments. This record is about: Warning: "Work-at-Home" Schemes

Os impostos diferidos no contexto Cabo-Verdiano: Impacto nas demonstrações financeiras

A contabilização dos impostos diferidos surge do facto da legislação fiscal e das normas contabilísticas poderem ser diferentes no que respeita ao reconhecimento e mensuração de activos, passivos, gastos e rendimentos. Para eliminar o efeito das diferenças de carácter temporal, das demonstrações financeiras, foram criadas normas contabilísticas que disciplinam a contabilização do imposto sobre o rendimento, através do reconhecimento de activos e passivos por impostos diferidos. Seguindo esta tendência, Cabo Verde introduziu, através do SNCRF - Sistema de Normalização contabilística e de relato financeiro, a NRF 22Imposto sobre o rendimento, que exige a contabilização de impostos diferidos nas diferenças temporárias entre a contabilidade e a fiscalidade. No entanto esta norma não está sendo observada, devido, na opinião de vários profissionais da área, a complexidade do assunto “imposto diferido”. Por esta razão, traçamos como objectivos deste trabalho, explicar a problemática dos impostos diferidos, evidenciando a importância do seu reconhecimento nas demonstrações financeiras. Concluímos que, a não contabilização de impostos diferidos pode pôr em causa a informação contida nas demonstrações financeiras e, consequentemente, as decisões que se toma com base nelas.The accounting of deferred taxes arises from the fact that tax legislation and accounting standards may differ regarding to the recognition and measurement of assets, liabilities, expenses and income. To eliminate the effect of the temporary differences in the financial statements, accounting standards have been established to regulate the accounting of income tax trough the recognition of assets and liabilities by deferred taxes. Following this trend, Cape Verde has introduced through the SNCRF - Standardization System of Accounting and Financial Reporting, the standard NRF 22 - Income Tax, which demands the recognition of deferred taxes in the temporary differences between accounting and taxation. However according to the opinion of some professors, this standard is not being observed due to the complexity of the subject "deferred tax". For this reason, we defined the following objectives for this work: explain the issue of deferred taxes, evidencing the importance of its recognition in the financial statements. We have concluded that, the not accounting of deferred taxes may jeopardize the information contained in the financial statements and consequently, the decisions made based on them.

Customer Focus Newsleter, January/February, 2008, Vol. 5, no. 1

A bi-monthly bulletin to keep the department/agency management teams of state government better informed. We hope to consolidate most of the service update messages we send throughout the month and keep you updated about the work of the Customer Councils. If yours is one of the many departments who participated in the second annual DAS customer satisfaction survey recently, we thank you for taking the time to give us this important feedback. We look forward to sharing survey results with you, and pledge to consider responses carefully as we work to determine benchmarks and set future priorities.

Disability, capacity for work and the business cycle: An international perspective

An important policy issue in recent years concerns the number of people claimingdisability benefits for reasons of incapacity for work. We distinguish between workdisability , which may have its roots in economic and social circumstances, and healthdisability which arises from clear diagnosed medical conditions. Although there is a linkbetween work and health disability, economic conditions, and in particular the businesscycle and variations in the risk of unemployment over time and across localities, mayplay an important part in explaining both the stock of disability benefit claimants andinflows to and outflow from that stock. We employ a variety of cross?country andcountry?specific household panel data sets, as well as administrative data, to testwhether disability benefit claims rise when unemployment is higher, and also toinvestigate the impact of unemployment rates on flows on and off the benefit rolls. Wefind strong evidence that local variations in unemployment have an importantexplanatory role for disability benefit receipt, with higher total enrolments, loweroutflows from rolls and, often, higher inflows into disability rolls in regions and periodsof above?average unemployment. Although general subjective measures of selfreporteddisability and longstanding illness are also positively associated withunemployment rates, inclusion of self?reported health measures does not eliminate thestatistical relationship between unemployment rates and disability benefit receipt;indeed including general measures of health often strengthens that underlyingrelationship. Intriguingly, we also find some evidence from the United Kingdom and theUnited States that the prevalence of self?reported objective specific indicators ofdisability are often pro?cyclical that is, the incidence of specific forms of disability arepro?cyclical whereas claims for disability benefits given specific health conditions arecounter?cyclical. Overall, the analysis suggests that, for a range of countries and datasets, levels of claims for disability benefits are not simply related to changes in theincidence of health disability in the population and are strongly influenced by prevailingeconomic conditions. We discuss the policy implications of these various findings.

Leasing como alternativa de financiamento de empresas em Cabo Verde - Análise prática de efeitos económicos, financeiros e contabilísticos

Criar mecanismos que produzam e dinamizem o alcance de novos produtos financeiros surge como uma condição necessária para estimular o investimento. Além das condições intrínsecas próprias de uma economia o financiamento é quase que a espinha dorsal para favorecer o desenvolvimento e crescimento económicos. Diversificar as fontes de financiamento para que estas se adaptem à realidade económico-financeira das empresas é essencial, pois não só possibilita o crescimento das empresas nacionais, mas também cria um ambiente de negócios propício ao investimento externo. Convicto da relevância, o presente trabalho tem como escopo uma temática que a nível nacional pouco se tem abordado: trata-se locação financeira que na gíria financeira é entendida por leasing - que de forma sintética se traduz num contrato pelo qual uma das partes concede à outra o gozo temporário de uma coisa contra uma retribuição, e que posteriormente pode ser adquirida, num prazo convencionado, mediante pagamento de um preço determinado ou determinável, nos termos do próprio contrato. O enfoque está em estudar a relevância assumida pelo leasing enquanto fonte de financiamento de médio e longo prazo, no contexto cabo-verdiano, comparativamente à outra fonte – empréstimo bancário de médio e longo prazo. O trabalho reveste-se de uma componente teórica e uma prática. Na componente teórica trata-se do tema no geral, abrangendo uma resenha histórica, o enquadramento legal, das sociedades de locação financeira e dos contratos de locação financeira, tratamento contabilístico, as características específicas que se associam ao tema em apreço e igualmente uma breve análise fiscal. A parte prática desenvolve uma análise comparativa do leasing com o empréstimo bancário de médio e longo prazo onde foram retiradas as conclusões chegadas com o estudo. Resumidamente, pode-se que o leasing é certamente uma das melhores opções de financiamento não só para empresas como igualmente para clientes particulares, sendo, uma opção rápida, simples e vantajosa para o cliente bancário, especialmente se o facto de a propriedade do bem não pertencer ao titular do leasing não causar qualquer incómodo. Create mechanisms that produce and streamline the range of new financial products emerges as a necessary condition to stimulate investment. In addition to its own intrinsic conditions of an economy funding is almost the backbone to promote economic development and growth. Diversify the sources of funding for these adapt to the reality of the economic-financial firms is essential because not only enables the growth of domestic companies, but also creates a business environment conducive to foreign investment. Convinced of the relevance, this work is scoped to a theme that nationally there has been little discussed: it is leasing in slang that is understood by financial leasing - which synthetically translates into a contract whereby one party grants to the another the temporary enjoyment of a thing against retribution, and that can later be acquired within the agreed upon payment of a specified or ascertainable under the contract. The focus is on studying the relevance assumed by leasing as a source of financing medium and long term, the Cape Verdean context, compared to other sources - bank loan of medium and long term. The work has a theoretical and a practical component. In the theoretical part it is the theme in general, covering a historical perspective, the legal framework, the leasing companies and financial leasing contracts, accounting treatment, specific characteristics that are associated to the topic at hand and equally a brief fiscal analysis. The practical part develops a comparative analysis of leasing with bank loan of medium and long term which were withdrawn with the conclusions reached with the study. Briefly, it may be that leasing is certainly one of the best financing options not only by companies as also by private customers, being a fast, simple and profitable for the bank customer, especially if the fact that the ownership of the property does not belong the holder of the lease does not cause any discomfort.

Audit report on the Shelby County Area Solid Waste Agency for the year ended June 30, 2007

Audit report on the Shelby County Area Solid Waste Agency for the year ended June 30, 2007

Status of Iowa Women Report, 2006

The Iowa Commission on the Status of Women (ICSW) is a state agency that seeks to assure equality for Iowa women. As an advocacy agency, the Commission works to equalize women's opportunities and to promote full participation by women in the economic, political, and social life of the state. This is the tenth edition of the Status of Iowa Women Report. Many positive changes toward women's full participation in all aspects of society are evident in this edition: more women than ever are getting a post-secondary education and they have made significant inroads into some traditionally male-dominated work domains. Still, much remains to be done. The 2006 report also shows that girls, by and large, are not enrolling in upper-level high-school computer courses, a necessity for the 21st century; women's earnings lag behind men's; and women continue to be raped, beaten, and battered at staggering rates. Much work needs to be done at the community and state levels to address those and other challenges addressed in this publication.

Jackson County Sanitary Disposal Agency independent auditor's reports, basic financial statements and required supplementary information, schedule of findings, June 30, 2007

Audit report on the Jackson County Sanitary Disposal Agency for the year ended June 30, 2007

Audit report on the Heart of Iowa Regional Transit Agency, Des Moines, for the year ended June 30, 2007

Audit report on the Heart of Iowa Regional Transit Agency, Des Moines, for the year ended June 30, 2007

Audit report on the Westory Fire Agency for the year ended June 30, 2007

Audit report on the Westory Fire Agency for the year ended June 30, 2007