Issue review : Federal Budget Control Act of 2011.

This issue review provides an overview and update on the sequester provision of the Federal Budget Control Act of 2011.

Issue review : impact of federal income tax changes on Iowa general fund revenue.

Iowa law allows taxpayers to deduct federal income taxes from income prior to calculating state income tax liability. Due to the federal tax deduction, changes to federal income taxes enacted by Congress directly and automatically impact Iowa's revenue stream. While this issue is present every year, the impact on the budget process has been more pronounced over the past three years as federal tax reductions enacted during the early 2000s were set to expire, were extended, and are now set to expire again. This issue review examines federal deductability and the related issue of federal conformity.

Audit report on the South Central Iowa Regional E-911 Service Board for the year ended June 30, 2014

Audit report on the South Central Iowa Regional E-911 Service Board for the year ended June 30, 2014

Audit report on the Delaware County Solid Waste Disposal Commission for the year ended June 30, 2014

Audit report on the Delaware County Solid Waste Disposal Commission for the year ended June 30, 2014

Audit report on the Xenia Rural Water District for the year ended December 31, 2014

Audit report on the Xenia Rural Water District for the year ended December 31, 2014

La necesaria transformación del modelo productivo en España: el papel del territorio.

El fracàs de les bases del model productiu espanyol fonamentat en una baixa productivitat s'ha traduït en una incapacitat absoluta de reacció enfront de la crisi econòmica amb creixents taxes d'atur i un greu estancament del PIB. El principal repte de l'economia espanyola requereix d'apostes decidides per pilars en els quals se sustenti un nou model productiu, això és, la creativitat, la innovació i el coneixement. Aquest article abordarà en primer lloc el marc teòric en el qual s'emmarca el paper que assumeix el territori al segle XXI com a motor de canvi econòmic. Seguidament, s'identifiquessin els aspectes clau de l'actual model productiu i a continuació s'estudiarà la contribució del territori al canvi de model sobre la base de quatre grans àrees metropolitanes: Madrid, Barcelona, València i Bilbao. Finalment, s'incidirà en les recomanacions de política pública a la llum dels anteriors resultats.

Audit report on the Mid-Iowa School Improvement Consortium, Carlisle, Iowa for the year ended June 30, 2014

Audit report on the Mid-Iowa School Improvement Consortium, Carlisle, Iowa for the year ended June 30, 2014

Audit report on America’s Agricultural Industrial Heritage Landscape, Inc., d/b/a Silos and Smokestacks National Heritage Area and Silos and Smokestacks Natural Heritage Area Foundation in Waterloo, Iowa for the years ended December 31, 2014 and 2013

Audit report on America’s Agricultural Industrial Heritage Landscape, Inc., d/b/a Silos and Smokestacks National Heritage Area and Silos and Smokestacks Natural Heritage Area Foundation in Waterloo, Iowa for the years ended December 31, 2014 and 2013

Investigation of the Lane-Wells Road Logger, HR-113, 1966

The Lane-Wells Road Logger was utilized primarily to determine the feasibility of employing such a device for moisture and density control in Iowa highway construction. A secondary objective was the use of the Road Logger to obtain information concerning moisture content and density during and after construction. Correlation studies with conventional test results required a small portion of the lease period. Practically all phases of construction and most materials utilized in base and surface courses were surveyed. Results of this study were good, in general, with the Road Logger indicating dry density slightly higher and the moisture content slightly lower than conventional results in most instances. Economic feasibility seemed to pose the greatest problem for the acceptance of the Road Logger as a standard compaction control device. It would appear from the findings of this study that probably only large projects, or several smaller contracts tested simultaneously, could justify the expense of the Logger. A total of about 128 miles were surveyed with the Logger during the lease period. Approximately 16 days of downtime due to minor breakdowns were recorded. Inclement weather forcing construction delays resulted in several idle days in which the Logger's full capabilities were not realized.

Investigation of Highway Lighting, HR-154, 1976

The Iowa State Highway Commission initiated this research to evaluate a new lowering device for tower luminaires and a new concept of tower luminaire light distribution. Lighting at the West interchange of I-80, I-35, and I-235 in Polk County was also designated as an FHWA experimental project. As highway lighting has become more widely used, highway officials recognized the increasing importance of reducing safety hazards and improving aesthetic appearance of lighting installations. Also, lighting construction, energy, and maintenance costs were absorbing a larger share of the maintenance budget. A search began for a method of lighting whereby the fixed objects by the roadside could be eliminated or reduced in number, the costs could be reduced and the quality of lighting improved over existing methods. Lack of design data in this area illustrated the need for research.

Mission-Oriented Dust Control and Surface Improvement Processes for Unpaved Roads, HR-194, 1981

Six subject areas prompted the broad field of inquiry of this mission-oriented dust control and surface improvement project for unpaved roads: • DUST--Hundreds of thousands of tons of dust are created annually by vehicles on Iowa's 70,000 miles of unpaved roads and streets. Such dust is often regarded as a nuisance by Iowa's highway engineers. • REGULATIONS--Establishment of "fugitive dust" regulations by the Iowa DEQ in 1971 has created debates, conferences, legal opinions, financial responsibilities, and limited compromises regarding "reasonable precaution" and "ordinary travel," both terms being undefined judgment factors. • THE PUBLIC--Increased awareness by the public that regulations regarding dust do in fact exist creates a discord of telephone calls, petitions, and increasing numbers of legal citations. Both engineers and politicians are frustrated into allowing either the courts or regulatory agencies to resolve what is basically a professional engineering responsibility. • COST--Economics seldom appear as a tenet of regulatory strategies, and in the case of "fugitive dust," four-way struggles often occur between the highway professions, political bodies, regulatory agencies, and the general public as to who is responsible, what can be done, how much it will cost, or why it wasn't done yesterday. • CONFUSION--The engineer lacks authority, and guidelines and specifications to design and construct a low-cost surf acing system are nebulous, i.e., construct something between the present crushed stone/gravel surface and a high-type pavement. • SOLUTION--The engineer must demonstrate that dust control and surface improvement may be engineered at a reasonable cost to the public, so that a higher degree of regulatory responsibility can be vested in engineering solutions.

Evaluation of a Mobile Rut Depth Device for the Pavement Management Program, HR-248, 1984

With inflation, there is no longer a completely adequate budget for highway construction and maintenance. Restricted budgets have generated development and implementation of pavement management programs. A need for management guidelines generated National Cooperative Highway Research Program Synthesis of Highway Practice 84, "Evaluation Criteria and Priority Setting for State Highway Programs". Traffic volumes and present conditions are two major factors in determining the priority of a proposed highway improvement. The Iowa DOT, Highway Division, Office of Materials has been conducting pavement condition inventory surveys on a three-year frequency since 1969 as input for pavement management. Development of substantial wheel rutting on paved roadways results in a potential hazard to highway safety. During periods of rain, these water-filled ruts may cause hydroplaning and loss of vehicle control. It is, therefore, imparitive that Iowa roadways be continually monitored for rut depths and further that this data be used in a pavement management program to determine priorities for rehabilitation or resurfacing.

Production of Acetic Acid for CMA Deicer, HR-304, 1988

Although the overall objective for undertaking this project is to help decide on the best way to produce CMA, the tasks to be performed deal primarily with acetic acid itself. The objectives of our part of this project can be restated here: A. Evaluate the cost and composition of potential low-cost fermentation substrates that are available in large quantity at central locations in Iowa. B. Compare the nutritional and physiological properties of a variety of homoacetogenic bacteria relative to acetic acid production, based on information available in the literature. C. Using both of these pools of information, evaluate the possibilities for use of substrates for acetic acid production that are significantly cheaper than the previous sugar, starch hydrolysate or whole corn based studies; also, compare the different acetogens encountered with the most commonly discussed acetogen, Clostridium thermoaceticum; arrive at conclusions on 1-3 of the best agriculture-derived substrates that should be further examined, and on 1-3 of the best organisms to evaluate experimentally. D. Collect experimental data at the tube and fermentor scale on 1-2 of the possibilities in C above. E. Comment on our understanding of acetic acid production possibilities from our perspective as microbiologists, and provide all this above information to Paul Peterschmidt for him to consider for his portion of this report. F. In addition, we would like to point out the possible advantage of examining the use of an agricultural by-product, corn steep liquor, as a direct, non-fermented feedstock for a non-acetic acid deicer.

Total Cost of Transportation Analysis of Road and Highway Issues, HR-388, 2002

In the administration, planning, design, and maintenance of road systems, transportation professionals often need to choose between alternatives, justify decisions, evaluate tradeoffs, determine how much to spend, set priorities, assess how well the network meets traveler needs, and communicate the basis for their actions to others. A variety of technical guidelines, tools, and methods have been developed to help with these activities. Such work aids include design criteria guidelines, design exception analysis methods, needs studies, revenue allocation schemes, regional planning guides, designation of minimum standards, sufficiency ratings, management systems, point based systems to determine eligibility for paving, functional classification, and bridge ratings. While such tools play valuable roles, they also manifest a number of deficiencies and are poorly integrated. Design guides tell what solutions MAY be used, they aren't oriented towards helping find which one SHOULD be used. Design exception methods help justify deviation from design guide requirements but omit consideration of important factors. Resource distribution is too often based on dividing up what's available rather than helping determine how much should be spent. Point systems serve well as procedural tools but are employed primarily to justify decisions that have already been made. In addition, the tools aren't very scalable: a system level method of analysis seldom works at the project level and vice versa. In conjunction with the issues cited above, the operation and financing of the road and highway system is often the subject of criticisms that raise fundamental questions: What is the best way to determine how much money should be spent on a city or a county's road network? Is the size and quality of the rural road system appropriate? Is too much or too little money spent on road work? What parts of the system should be upgraded and in what sequence? Do truckers receive a hidden subsidy from other motorists? Do transportation professions evaluate road situations from too narrow of a perspective? In considering the issues and questions the author concluded that it would be of value if one could identify and develop a new method that would overcome the shortcomings of existing methods, be scalable, be capable of being understood by the general public, and utilize a broad viewpoint. After trying out a number of concepts, it appeared that a good approach would be to view the road network as a sub-component of a much larger system that also includes vehicles, people, goods-in-transit, and all the ancillary items needed to make the system function. Highway investment decisions could then be made on the basis of how they affect the total cost of operating the total system. A concept, named the "Total Cost of Transportation" method, was then developed and tested. The concept rests on four key principles: 1) that roads are but one sub-system of a much larger 'Road Based Transportation System', 2) that the size and activity level of the overall system are determined by market forces, 3) that the sum of everything expended, consumed, given up, or permanently reserved in building the system and generating the activity that results from the market forces represents the total cost of transportation, and 4) that the economic purpose of making road improvements is to minimize that total cost. To test the practical value of the theory, a special database and spreadsheet model of Iowa's county road network was developed. This involved creating a physical model to represent the size, characteristics, activity levels, and the rates at which the activities take place, developing a companion economic cost model, then using the two in tandem to explore a variety of issues. Ultimately, the theory and model proved capable of being used in full system, partial system, single segment, project, and general design guide levels of analysis. The method appeared to be capable of remedying many of the existing work method defects and to answer society's transportation questions from a new perspective.

Total Cost of Transportation Analysis of Road and Highway Issues, HR-388, Supplement, 2002

Supplement to HR-388 - "Total Cost of Transportation Analysis of Road and Highway Issues"