An analysis of the accounting principles applied by the European Farm Accountancy Data Network

In spite of its relative importance in the economy of many countriesand its growing interrelationships with other sectors, agriculture has traditionally been excluded from accounting standards. Nevertheless, to support its Common Agricultural Policy, for years the European Commission has been making an effort to obtain standardized information on the financial performance and condition of farms. Through the Farm Accountancy Data Network (FADN), every year data are gathered from a rotating sample of 60.000 professional farms across all member states. FADN data collection is not structured as an accounting cycle but as an extensive questionnaire. This questionnaire refers to assets, liabilities, revenues and expenses, and seems to try to obtain a "true and fair view" of the financial performance and condition of the farms it surveys. However, the definitions used in the questionnaire and the way data is aggregated often appear flawed from an accounting perspective. The objective of this paper is to contrast the accounting principles implicit in the FADN questionnaire with generally accepted accounting principles, particularly those found in the IVth Directive of the European Union, on the one hand, and those recently proposed by the International Accounting Standards Committee’s Steering Committeeon Agriculture in its Draft Statement of Principles, on the other hand. There are two reasons why this is useful. First, it allows to make suggestions how the information provided by FADN could be more in accordance with the accepted accounting framework, and become a more valuable tool for policy makers, farmers, and other stakeholders. Second, it helps assessing the suitability of FADN to become the starting point for a European accounting standard on agriculture.

Report of Savings by Using Video Conferencing Through Iowa Communications Network

Iowa Department of Transportation Fiscal Year 2007 Report of Savings by Using Video Conferencing Through Iowa Communications Network to the Iowa General Assembly Pursuant to Chapter II 84 Acts and Joint Resolutions Enacted at the 1994 Regular Session of the 75th General Assembly of the State of Iowa Code section 8D.10 Report of Savings by State Agencies Iowa Code section 8D.10 requires certain state agencies prepare an annual report to the General Assembly certifying the identified savings associated with that state agency’s use of the Iowa Communications Network (ICN). This report covers estimated cost savings related to video conferencing via ICN for the Iowa Department of Transportation (DOT). In FY 2007, the DOT conducted two sessions utilizing ICN’s video conferencing system. These two sessions included DOT employees in Ames with non-DOT participants at remote ICN sites. Since the cost savings is calculated based on DOT staff savings, no cost savings from these conferences were gained because the public participants were attending from the ICN sites.

Secreted glutamic protease rescues aspartic protease Pep deficiency in Aspergillus fumigatus during growth in acidic protein medium.

In an acidic protein medium Aspergillus fumigatus secretes an aspartic endoprotease (Pep) as well as tripeptidyl-peptidases, a prolyl-peptidase and carboxypeptidases. In addition, LC-MS/MS revealed a novel glutamic protease, AfuGprA, homologous to Aspergillus niger aspergillopepsin II. The importance of AfuGprA in protein digestion was evaluated by deletion of its encoding gene in A. fumigatus wild-type D141 and in a pepΔ mutant. Either A. fumigatus Pep or AfuGprA was shown to be necessary for fungal growth in protein medium at low pH. Exoproteolytic activity is therefore not sufficient for complete protein hydrolysis and fungal growth in a medium containing proteins as the sole nitrogen source. Pep and AfuGprA constitute a pair of endoproteases active at low pH, in analogy to A. fumigatus alkaline protease (Alp) and metalloprotease I (Mep), where at least one of these enzymes is necessary for fungal growth in protein medium at neutral pH. Heterologous expression of AfuGprA in Pichia pastoris showed that the enzyme is synthesized as a preproprotein and that the propeptide is removed through an autoproteolytic reaction at low pH to generate the mature protease. In contrast to A. niger aspergillopepsin II, AfuGprA is a single-chain protein and is structurally more similar to G1 proteases characterized in other non-Aspergillus fungi.

Fracture network characterization using hydrological and geophysical data

Les décisions de gestion des eaux souterraines doivent souvent être justiffées par des modèles quantitatifs d'aquifères qui tiennent compte de l'hétérogénéité des propriétés hydrauliques. Les aquifères fracturés sont parmi les plus hétérogènes et très difficiles à étudier. Dans ceux-ci, les fractures connectées, d'ouverture millimètrique, peuvent agir comme conducteurs hydrauliques et donc créer des écoulements très localisés. Le manque général d'informations sur la distribution spatiale des fractures limite la possibilité de construire des modèles quantitatifs de flux et de transport. Les données qui conditionnent les modèles sont généralement spatialement limitées, bruitées et elles ne représentent que des mesures indirectes de propriétés physiques. Ces limitations aux données peuvent être en partie surmontées en combinant différents types de données, telles que les données hydrologiques et de radar à pénétration de sol plus commun ément appelé géoradar. L'utilisation du géoradar en forage est un outil prometteur pour identiffer les fractures individuelles jusqu'à quelques dizaines de mètres dans la formation. Dans cette thèse, je développe des approches pour combiner le géoradar avec les données hydrologiques affn d'améliorer la caractérisation des aquifères fracturés. Des investigations hydrologiques intensives ont déjà été réalisées à partir de trois forage adjacents dans un aquifère cristallin en Bretagne (France). Néanmoins, la dimension des fractures et la géométrie 3-D des fractures conductives restaient mal connue. Affn d'améliorer la caractérisation du réseau de fractures je propose dans un premier temps un traitement géoradar avancé qui permet l'imagerie des fractures individuellement. Les résultats montrent que les fractures perméables précédemment identiffées dans les forages peuvent être caractérisées géométriquement loin du forage et que les fractures qui ne croisent pas les forages peuvent aussi être identiffées. Les résultats d'une deuxième étude montrent que les données géoradar peuvent suivre le transport d'un traceur salin. Ainsi, les fractures qui font partie du réseau conductif et connecté qui dominent l'écoulement et le transport local sont identiffées. C'est la première fois que le transport d'un traceur salin a pu être imagé sur une dizaines de mètres dans des fractures individuelles. Une troisième étude conffrme ces résultats par des expériences répétées et des essais de traçage supplémentaires dans différentes parties du réseau local. En outre, la combinaison des données de surveillance hydrologique et géoradar fournit la preuve que les variations temporelles d'amplitude des signaux géoradar peuvent nous informer sur les changements relatifs de concentrations de traceurs dans la formation. Par conséquent, les données géoradar et hydrologiques sont complémentaires. Je propose ensuite une approche d'inversion stochastique pour générer des modèles 3-D de fractures discrètes qui sont conditionnés à toutes les données disponibles en respectant leurs incertitudes. La génération stochastique des modèles conditionnés par géoradar est capable de reproduire les connexions hydrauliques observées et leur contribution aux écoulements. L'ensemble des modèles conditionnés fournit des estimations quantitatives des dimensions et de l'organisation spatiale des fractures hydrauliquement importantes. Cette thèse montre clairement que l'imagerie géoradar est un outil utile pour caractériser les fractures. La combinaison de mesures géoradar avec des données hydrologiques permet de conditionner avec succès le réseau de fractures et de fournir des modèles quantitatifs. Les approches présentées peuvent être appliquées dans d'autres types de formations rocheuses fracturées où la roche est électriquement résistive.

The P-median problem in a changing network: The case of Barcelona

In this paper a p--median--like model is formulated to address theissue of locating new facilities when there is uncertainty. Severalpossible future scenarios with respect to demand and/or the travel times/distanceparameters are presented. The planner will want a strategy of positioning thatwill do as ``well as possible'' over the future scenarios. This paper presents a discrete location model formulation to address this P--Medianproblem under uncertainty. The model is applied to the location of firestations in Barcelona.

Assessing an intuitive condition for stability under a range of traffic conditions via a generalised Lu-Kumar network

We argue the importance both of developing simple sufficientconditions for the stability of general multiclass queueing networks and also of assessing such conditions under a range of assumptions on the weight of the traffic flowing between service stations. To achieve the former, we review a peak-rate stability condition and extend its range of application and for the latter, we introduce a generalisation of the Lu-Kumar network on which the stability condition may be tested for a range of traffic configurations. The peak-rate condition is close to exact when the between-station traffic is light, but degrades as this traffic increases.

Audit report on the Iowa Communications Network (ICN) for the year ended June 30, 2007

Audit report on the Iowa Communications Network (ICN) for the year ended June 30, 2007

Pattern of attack of a galling insect reveals an unexpected preference-performance linkage on medium-sized resources

Pattern of attack of a galling insect reveals an unexpected preference-performance linkage on medium-sized resources. The Plant Vigor Hypothesis (PVH) predicts oviposition preference and higher offspring performance on longer and fast-growing shoots, and although several studies have tested its predictions, long-term studies concerning the patterns of host selection by galling species are still lacking. The PVH was tested in this study using Bauhinia brevipes (Fabaceae) as the host of a leaf gall midge, Asphondylia microcapillata (Diptera, Cecidomyiidae) during three consecutive years. Shoots were collected from the same 80 plants between 2001 and 2003 and shoot length, number of healthy and galled leaves, gall number, and mortality factors were recorded. Nearly 600 galls were found on the 5,800 shoots collected. Medium-sized shoots supported from 46 to 70% of all galls, with greater gall survival rate in 2002 and 2003. A decrease in parasitism rate coupled with an increase in gall predation lead to a constant similar gall survivorship rate in all years (x = 22.7%). Although gall abundance varied among years (122 in 2001, 114 in 2002 and 359 in 2003) preference for longer shoots was not observed because the percentage of galled shoots and galled leaves were higher on medium shoot length classes in all years. The observed distribution of gall abundance and galled shoots were always greater than the expected distribution on medium shoot length classes. These findings do not support the PVH, and show that A. microcapillata can maximize the female preference and larval performance on medium-sized shoots of B. brevipes.

A medium-scale open economy model of Australia

We estimate an open economy dynamic stochastic general equilibrium (DSGE)model of Australia with a number of shocks, frictions and rigidities, matching alarge number of observable time series. We find that both foreign and domesticshocks are important drivers of the Australian business cycle.We also find that theinitial impact on inflation of an increase in demand for Australian commoditiesis negative, due to an improvement in the real exchange rate, though there is apersistent positive effect on inflation that dominates at longer horizons.

Iowa Communications Network Performance Plan, FY 2009

Agency Performance Plan, Iowa Communications Network

On bounds for network revenue management

The Network Revenue Management problem can be formulated as a stochastic dynamic programming problem (DP or the\optimal" solution V *) whose exact solution is computationally intractable. Consequently, a number of heuristics have been proposed in the literature, the most popular of which are the deterministic linear programming (DLP) model, and a simulation based method, the randomized linear programming (RLP) model. Both methods give upper bounds on the optimal solution value (DLP and PHLP respectively). These bounds are used to provide control values that can be used in practice to make accept/deny decisions for booking requests. Recently Adelman [1] and Topaloglu [18] have proposed alternate upper bounds, the affine relaxation (AR) bound and the Lagrangian relaxation (LR) bound respectively, and showed that their bounds are tighter than the DLP bound. Tight bounds are of great interest as it appears from empirical studies and practical experience that models that give tighter bounds also lead to better controls (better in the sense that they lead to more revenue). In this paper we give tightened versions of three bounds, calling themsAR (strong Affine Relaxation), sLR (strong Lagrangian Relaxation) and sPHLP (strong Perfect Hindsight LP), and show relations between them. Speciffically, we show that the sPHLP bound is tighter than sLR bound and sAR bound is tighter than the LR bound. The techniques for deriving the sLR and sPHLP bounds can potentially be applied to other instances of weakly-coupled dynamic programming.

European research funding and regional technological capabilities: Network composition analysis

We use network and correspondence analysis to describe the compositionof the research networks in the European BRITE--EURAM program. Our mainfinding is that 27\% of the participants in this program fall into one oftwo sets of highly ``interconnected'' institutions --one centered aroundlarge firms (with smaller firms and research centers providing specializedservices), and the other around universities--. Moreover, these ``hubs''are composed largely of institutions coming from the technologically mostadvanced regions of Europe. This is suggestive of the difficulties of attainingEuropean ``cohesion'', as technically advanced institutions naturally linkwith partners of similar technological capabilities.

An enhanced concave program relaxation for choice network revenue management

The network choice revenue management problem models customers as choosing from an offer-set, andthe firm decides the best subset to offer at any given moment to maximize expected revenue. The resultingdynamic program for the firm is intractable and approximated by a deterministic linear programcalled the CDLP which has an exponential number of columns. However, under the choice-set paradigmwhen the segment consideration sets overlap, the CDLP is difficult to solve. Column generation has beenproposed but finding an entering column has been shown to be NP-hard. In this paper, starting with aconcave program formulation based on segment-level consideration sets called SDCP, we add a class ofconstraints called product constraints, that project onto subsets of intersections. In addition we proposea natural direct tightening of the SDCP called ?SDCP, and compare the performance of both methodson the benchmark data sets in the literature. Both the product constraints and the ?SDCP method arevery simple and easy to implement and are applicable to the case of overlapping segment considerationsets. In our computational testing on the benchmark data sets in the literature, SDCP with productconstraints achieves the CDLP value at a fraction of the CPU time taken by column generation and webelieve is a very promising approach for quickly approximating CDLP when segment consideration setsoverlap and the consideration sets themselves are relatively small.

Iowa Communications Network, Strategic Plan, 2007

This report outlines the strategic plan for Iowa Communications Network, goals and mission.

Fiscal Year 2008 Annual Report of the Iowa Communications Network, December 2008

This is the Annual Report for Fiscal Year 2007 (July 1, 2007-June 30, 2008) for the Iowa Communications Network.