Independent Living Program, Vol. 3, 2007

The Iowa Department for the Blind is the state agency that serves Iowans with vision loss. Services are free, confidential and available statewide. "There are no limitations to what you can do with training and a positive attitude." (All quotes in this newsletter are from former training participants). At the Iowa Department for the Blind, we believe in a positive approach to blindness. Vision loss alone should not prevent anyone from being independent. For this reason, we offer a wide variety of opportunities to obtain the skills necessary for independence.

Efeitos da Interação Conjunta da Volatilidade das Taxas de Juro e da Dívida nas Decisões de Investimento: Evidências nas Empresas Portuguesas do Setor Industrial

Focalizando, essencialmente, sobre os efeitos da interação. conjunta da volatildade das taxas de juro e da dívida nas decisões de investimento das empresas portuguesas, listadas na Euronext Lisbon, e considerando a composição de dados em séries temporais empilhadas, extraímos 291 observações completas, durante o período de 1999 a 2009. Os resultados encontrados mostram que uma maior exposição ao risco da dívida das empresas portuguesas depende do nível de endividamento. As empresas moderadamente endividadas e amantes do risco não diminuem os seus investimentos, quando se verifica uma maior volatilidade do risco da dívida. Por outro lado, as empresas sobreendividadas e inimigas do risco respondem perante a uma maior volatilidade do risco da dívida, diminuindo os seus investimentos. Além disso, descobrimos que as empresas portuguesas reduzem os seus investimentos face a uma maior volatilidade das taxas de juro. Entretanto, fomos surpreendidos que as empresas portuguesas não reduzem os seus investimentos, face a um efeito marginal das taxas de juro. Este resultado sugere que, o benefício fiscal resultante do efeito de reavaliação da dívida (Lensink et al., 2001), é mais relevante para as empresas sobreendividadas, uma vez que podem atenuar o efeito dos encargos financeiros (Bo e Sterken, 2002).

Credit rationing and crowding out during the Industrial Revolution: Evidence from Hoare's Bank, 1702-1862

Crowding-out during the British Industrial Revolution has long been one of the leadingexplanations for slow growth during the Industrial Revolution, but little empirical evidence exists to support it. We argue that examinations of interest rates are fundamentally misguided, and that the eighteenth- and early nineteenth-century private loan market balanced through quantity rationing. Using a unique set of observations on lending volume at a London goldsmith bank, Hoare s, we document the impact of wartime financing on private credit markets. We conclude that there is considerable evidence that government borrowing, especially during wartime, crowded out private credit.

O papel da auditoria interna e as suas implicações nas empresas públicas- estudo de caso: TACV

A auditoria interna é uma actividade independente ancorada à administração da empresa, com vista a acrescentar valor à organização nela inserida, observando o funcionamento dos controlos internos existentes. É uma actividade importante para qualquer empresa, por ser a única que tem acesso a todas as outras áreas da empresa. Cada vez ela torna-se mais importante, pois o mundo encontra-se em constante desenvolvimento e as empresas acompanham esse desenvolvimento ampliando as suas actividades, ou dimensão. O objectivo do estudo foi analisar o funcionamento da auditoria interna nas empresas públicas, identificando os seus benefícios e importância. Realizou-se um estudo bibliográfico e estudo de caso nas empresas públicas da cidade da Praia, através de questionários que foram distribuídos aos responsáveis de cada empresa, centralizando na TACV. Resultado: A maioria das empresas inqueridas é de grande dimensão, representando 57,1 %, as pequenas empresas representando 21.4% e as médias também representando 21.4. O ramo de prestação de serviço teve predominância com 64,3 %, comercial com 21,4% e 14,3 % do ramo industrial. Um total de 57 % das empresas inqueridas realizam auditoria interna e os 43 % que não realizam enunciaram como principais motivos o alto custo e a falta de necessidade, 40% enuncia alto custo, 40% diz não ser necessário e 20% tem outros motivos que não foram especificados. Verificou-se também que 25 % das empresas que realizam auditoria interna não tem o departamento de auditoria interna definido no organograma. Internal auditing is an independent activity anchored to the company management, with a view to adding value to the organization it inserted, observing the operation of existing internal controls. It is an important activity for any company, being the only one that has access to all other areas of the company. Each time it becomes more important as the world is constantly evolving and business development that accompany expanding its activities, or size. The aim of the study was to analyze the functioning of the internal audit public companies, identifying the benefits and importance. We conducted a bibliographic study and a case study in the public utilities of the city of Praia, through questionnaires that were distributed to the heads of each company, centering on TACV. Results: The majority of companies surveyed is large, representing 57.1%, small businesses represent 21.4% and averages also representing 21.4. The branch of service predominated with 64.3%, commercial 21.4% and 14.3% of the industrial sector. A total of 57% of companies surveyed conduct internal audit and the 43% who do not perform as main reasons enunciated the high cost and lack of need, high-cost states 40%, 40% say it is not necessary and 20% have reasons other than were specified. It was also found that 25% of companies that perform internal audit does not have the internal audit department defined in the organizational chart.

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

Independent accountant's report on applying agreed upon procedures of the Ames Community School District for the period October 15, 2003 to November 14, 2006

Independent accountant's report on applying agreed upon procedures of the Ames Community School District for the period October 15, 2003 to November 14, 2006

Audit report on America’s Agricultural Industrial Heritage Landscape, Inc., d/b/a Silos and Smokestacks National Heritage Area, in Waterloo, Iowa for the years ended December 31, 2007 and 2006

Audit report on America’s Agricultural Industrial Heritage Landscape, Inc., d/b/a Silos and Smokestacks National Heritage Area, in Waterloo, Iowa for the years ended December 31, 2007 and 2006

Información estadística sobre embarcaciones utilizadas en la pesca industrial en el Perú 1953 -1962

Estadística del desarrollo de la flota pesquera en el Perú por un periodo de 10 años y a través del tipo de pesca, clases de eslora y puertos de inscripción. Los informes más detallados corresponden al año 1961 y 1962, donde la flota empleada para cada tipo de pesca industrial fue agrupada en clases de eslora y puertos de inscripción para la flota nacional y por puertos de desembarqué, para las embarcaciones de bandera extranjera. Solamente algunos cuadros se han hecho con indicadores analíticos para demostrar la estructura de la flota bolichera

Crecimiento de la flota pesquera industrial al 31 de diciembre de 1963

Durante los últimos años, la tendencia en la construcción de embarcaderos ha sufrido variaciones motivadas por las necesidades de la pesca, las dimensiones han ido en aumento, así como también la capacidad de bodega, potencia de motor y el empleo de nuevos materiales para su construcción.

Why England? Demand, growth and inequality during the Industrial Revolution

Why was England first? And why Europe? We present a probabilistic model that builds on big-push models by Murphy, Shleifer and Vishny (1989), combined with hierarchical preferences. The interaction of exogenous demographic factors (in particular the English low-pressure variant of the European marriage pattern)and redistributive institutions such as the old Poor Law combined to make an Industrial Revolution more likely. Essentially, industrialization is the result of having a critical mass of consumers that is rich enough to afford (potentially) mass-produced goods. Our model is then calibrated to match the main characteristics of the English economy in 1750 and the observed transition until 1850.This allows us to address explicitly one of the key features of the British IndustrialRevolution unearthed by economic historians over the last three decades the slowness of productivity and output change. In our calibration, we find that the probability of Britain industrializing is 5 times larger than France s. Contrary to the recent argument by Pomeranz, China in the 18th century had essentially no chance to industrialize at all. This difference is decomposed into a demographic and a policy component, with the former being far more important than the latter.

Wireless E911 Emergency Communications Fund Iowa Homeland Security and Emergency Management Division of the Iowa Department of Public Defense independent auditor's reports, basic financial statements and supplementary information, June 30, 2007.

Audit report on the Wireless E911 Emergency Communication Fund of the Iowa Homeland Security and Emergency Management Division of the Iowa Department of Public Defense for the year ended June 30, 2007