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, 2013 and 2012

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, 2013 and 2012

Clusters of entrepreneurship

Employment growth is strongly predicted by smaller average establishment size, both acrosscities and across industries within cities, but there is little consensus on why this relationshipexists. Traditional economic explanations emphasize factors that reduce entry costs or raiseentrepreneurial returns, thereby increasing net returns and attracting entrepreneurs. A secondclass of theories hypothesizes that some places are endowed with a greater supply of entrepreneurship. Evidence on sales per worker does not support the higher returns for entrepreneurshiprationale. Our evidence suggests that entrepreneurship is higher when fixed costs are lower andwhen there are more entrepreneurial people.

Anàlisi d’un incendi en una nau industrial a Gavà. Conclusions per a l’aplicació del (RSCIEI) en naus de tipus A en horitzontal

1. SINISTRE D’UNA NAU INDÚSTRIAL A GAVÀ 2. ANÀLISI DE SINISTRES DE PÒRTICS ENTRE MITGERES 3. CONTROL DE LA FALLADA DE LES ESTRUCTURES AMB MESURES PASSIVES 3.1 Definició del model simulats 3.2 Paràmetres de càlcul amb OZONE 3.3 Corbes d’incendi resultants del model de zones 1D 3.4 Control tèrmic de l’estructura amb sistemes de ventilació 3.5 Control tèrmic de l’estructura amb aïllament 3.6 Taula de resultats 3.7 Conclusions 1D 4. SIMULACIÓ DELS INCENDIS AMB FIRE DYNAMICS SIMULATOR

What can we learn from international comparisons of costs by DRG ?

OBJECTIVES: The objective of this study was to compare costs data by diagnosis related group (DRG) between Belgium and Switzerland. Our hypotheses were that differences between countries can probably be explained by methodological differences in cost calculations, by differences in medical practices and by differences in cost structures within the two countries. METHODS: Classifications of DRG used in the two countries differ (AP-DRGs version 1.7 in Switzerland and APR-DRGs version 15.0 in Belgium). The first step of this study was to transform Belgian summaries into Swiss AP-DRGs. Belgian and Swiss data were calculated with a clinical costing methodology (full costing). Belgian and Swiss costs were converted into US$ PPP (purchasing power parity) in order to neutralize differences in purchasing power between countries. RESULTS: The results of this study showed higher costs in Switzerland despite standardization of cost data according to PPP. The difference is not explained by the case-mix index because this was similar for inliers between the two countries. The length of stay (LOS) was also quite similar for inliers between the two countries. The case-mix index was, however, higher for high outliers in Belgium, as reflected in a higher LOS for these patients. Higher costs in Switzerland are thus probably explained mainly by the higher number of agency staff by service in this country or because of differences in medical practices. CONCLUSIONS: It is possible to make international comparisons but only if there is standardization of the case-mix between countries and only if comparable accountancy methodologies are used. Harmonization of DRGs groups, nomenclature and accountancy is thus required.

The costs of disorders of the brain in Switzerland: an update from the European Brain Council Study for 2010.

BACKGROUND: In 2005, findings of the first "cost of disorders of the brain in Europe" study of the European Brain Council (EBC) showed that these costs cause a substantial economic burden to the Swiss society. In 2010 an improved update with a broader range of disorders has been analysed. This report shows the new findings for Switzerland and discusses changes. METHODS: Data are derived from the EBC 2010 census study that estimates 12-month prevalence of 12 groups of disorders of the brain and calculates costs (direct health-care costs, direct non-medical costs and indirect costs) by combining top-down and bottom up cost approaches using existing data. RESULTS: The most frequent disorder was headache (2.3 million). Anxiety disorders were found in 1 million persons and sleep disorders in 700,000 persons. Annual costs for all assessed disorders total to 14.5 billion Euro corresponding to about 1,900 EUR per inhabitant per year. Mood, psychotic disorders and dementias (appr. 2 billion EUR each) were most costly. Costs per person were highest for neurological/neurosurgery-relevant disorders, e.g. neuromuscular disorders, brain tumour and multiple sclerosis (38,000 to 24,000 EUR). CONCLUSION: The estimates of the EBC 2010 study for Switzerland provide a basis for health care planning. Increase in size and costs compared to 2005 are mostly due to the inclusion of new disorders (e.g., sleep disorders), or the re-definition of others (e.g., headache) and to an increase in younger cohorts. We suggest coordinated research and preventive measures coordinated between governmental bodies, private health-care and pharmaceutical companies.

Three essays on major trends in a slow clockspeed industry : the case of industrial automation

The motivation for this research initiated from the abrupt rise and fall of minicomputers which were initially used both for industrial automation and business applications due to their significantly lower cost than their predecessors, the mainframes. Later industrial automation developed its own vertically integrated hardware and software to address the application needs of uninterrupted operations, real-time control and resilience to harsh environmental conditions. This has led to the creation of an independent industry, namely industrial automation used in PLC, DCS, SCADA and robot control systems. This industry employs today over 200'000 people in a profitable slow clockspeed context in contrast to the two mainstream computing industries of information technology (IT) focused on business applications and telecommunications focused on communications networks and hand-held devices. Already in 1990s it was foreseen that IT and communication would merge into one Information and communication industry (ICT). The fundamental question of the thesis is: Could industrial automation leverage a common technology platform with the newly formed ICT industry? Computer systems dominated by complex instruction set computers (CISC) were challenged during 1990s with higher performance reduced instruction set computers (RISC). RISC started to evolve parallel to the constant advancement of Moore's law. These developments created the high performance and low energy consumption System-on-Chip architecture (SoC). Unlike to the CISC processors RISC processor architecture is a separate industry from the RISC chip manufacturing industry. It also has several hardware independent software platforms consisting of integrated operating system, development environment, user interface and application market which enables customers to have more choices due to hardware independent real time capable software applications. An architecture disruption merged and the smartphone and tablet market were formed with new rules and new key players in the ICT industry. Today there are more RISC computer systems running Linux (or other Unix variants) than any other computer system. The astonishing rise of SoC based technologies and related software platforms in smartphones created in unit terms the largest installed base ever seen in the history of computers and is now being further extended by tablets. An underlying additional element of this transition is the increasing role of open source technologies both in software and hardware. This has driven the microprocessor based personal computer industry with few dominating closed operating system platforms into a steep decline. A significant factor in this process has been the separation of processor architecture and processor chip production and operating systems and application development platforms merger into integrated software platforms with proprietary application markets. Furthermore the pay-by-click marketing has changed the way applications development is compensated: Three essays on major trends in a slow clockspeed industry: The case of industrial automation 2014 freeware, ad based or licensed - all at a lower price and used by a wider customer base than ever before. Moreover, the concept of software maintenance contract is very remote in the app world. However, as a slow clockspeed industry, industrial automation has remained intact during the disruptions based on SoC and related software platforms in the ICT industries. Industrial automation incumbents continue to supply systems based on vertically integrated systems consisting of proprietary software and proprietary mainly microprocessor based hardware. They enjoy admirable profitability levels on a very narrow customer base due to strong technology-enabled customer lock-in and customers' high risk leverage as their production is dependent on fault-free operation of the industrial automation systems. When will this balance of power be disrupted? The thesis suggests how industrial automation could join the mainstream ICT industry and create an information, communication and automation (ICAT) industry. Lately the Internet of Things (loT) and weightless networks, a new standard leveraging frequency channels earlier occupied by TV broadcasting, have gradually started to change the rigid world of Machine to Machine (M2M) interaction. It is foreseeable that enough momentum will be created that the industrial automation market will in due course face an architecture disruption empowered by these new trends. This thesis examines the current state of industrial automation subject to the competition between the incumbents firstly through a research on cost competitiveness efforts in captive outsourcing of engineering, research and development and secondly researching process re- engineering in the case of complex system global software support. Thirdly we investigate the industry actors', namely customers, incumbents and newcomers, views on the future direction of industrial automation and conclude with our assessments of the possible routes industrial automation could advance taking into account the looming rise of the Internet of Things (loT) and weightless networks. Industrial automation is an industry dominated by a handful of global players each of them focusing on maintaining their own proprietary solutions. The rise of de facto standards like IBM PC, Unix and Linux and SoC leveraged by IBM, Compaq, Dell, HP, ARM, Apple, Google, Samsung and others have created new markets of personal computers, smartphone and tablets and will eventually also impact industrial automation through game changing commoditization and related control point and business model changes. This trend will inevitably continue, but the transition to a commoditized industrial automation will not happen in the near future.

Issue review : state of Iowa full-time-equivalent positions and personnel costs.

This issue review provides background on the establishment of full-time-equivalent, or FTE, positions and examines how FTE positions are used in the state's budgeting process. This issue review also provides historical information regarding FTE positions and personnel costs and the current status and outlook of FTE positions and salary expenditures for fiscal year 2011. In addition, this issue review outlines the new requirements included in Senate File 2088, Government Reorganization Efficiency Act, that will impact FTE levels and expenditure of salary dollars for fiscal 2011.

Avaliação agronômica de um biossólido industrial para a cultura do milho

O objetivo deste trabalho foi avaliar a viabilidade agronômica de um biossólido industrial para a cultura do milho. O experimento foi realizado no campo, em um Cambissolo distrófico, nos anos agrícolas 1999/2000 e 2000/2001. A aplicação de 0, 6, 12, 18 e 24 Mg ha-1 de biossólido base seca, suplementado com K2O nos dois anos e 30% do P2O5 recomendado no segundo ano, foi comparada à adubação mineral completa. O biossólido melhorou a fertilidade do solo, o estado nutricional e a produtividade do milho, que apresentou resposta quadrática às doses aplicadas, atingindo a máxima de 9.992 kg ha-1 de grãos com 22,5 Mg ha-1 de biossólido, superando em 21% a adubação mineral e em 74% o controle. Mesmo na maior dose aplicada, os teores de nutrientes, Na e metais pesados no biossólido não causaram fitotoxicidade. A equivalência em produtividade à adubação mineral (7.895 kg ha-1) foi obtida com 10 Mg ha-1 de biossólido. Com base na equivalência ao NPK, o valor do biossólido foi estimado em R$ 43,70 Mg-1 base seca e R$ 8,74 Mg-1 base úmida. Considerando-se o custo de transporte, a aplicação deste biossólido é economicamente viável numa distância de até 66 km da fonte geradora.

Freqüência de irrigação por gotejamento durante o estádio vegetativo do tomateiro para processamento industrial

Objetivo deste trabalho foi o de estabelecer critério para o manejo de água, durante o estádio vegetativo do tomateiro para processamento industrial, nas condições de cerrado do Brasil Central. Foram avaliados seis turnos de rega entre 0,5 e 16 dias. O estande final e a produtividade de frutos, maximizados em regas a cada 2 dias, apresentaram resposta quadrática com a freqüência de irrigação, enquanto a produção de biomassa foi maximizada em regas diárias. A massa média de fruto e o número de frutos por planta não foram influenciados pelos tratamentos; isto indica que as diferenças de produção foram causadas, principalmente, pela variação do estande final. A profundidade efetiva de raízes apresentou resposta linear positiva com o turno de rega. As plantas irrigadas a cada 8 e 16 dias apresentaram um sistema radicular cerca de 10 cm mais profundo do que aquelas irrigadas duas vezes por dia. O teor de sólidos solúveis totais, a acidez titulável e a taxa de fruto podre não foram influenciados pelos turnos de rega. Observou-se que para melhor desempenho do tomateiro, durante o estádio vegetativo as irrigações devem ser realizadas a cada 2 dias, ou seja, quando a tensão de água no solo atingir cerca de 17 kPa.

Prevalence and costs of multinutrution in hospitalized patients; the PREDyCES study

Justificación y objetivos: El estudio PREDyCES® tuvo dos objetivos principales. Primero, analizar la prevalencia de desnutrición hospitalaria (DH) en España tanto al ingreso como al alta, y segundo, estimar sus costes asociados. Métodos: Estudio nacional, transversal, observacional, multicéntrico, en condiciones de práctica clínica habitual que evaluó la presencia de desnutrición hospitalaria al ingreso y al alta mediante el NRS-2002®. Una extensión del estudio analizó la incidencia de complicaciones asociadas a la desnutrición, el exceso de estancia hospitalaria y los costes sanitarios asociados a la DH. Resultados: La prevalencia de desnutrición observada según el NRS-2002® fue del 23.7%. El análisis multivariante mostró que la edad, el género, la presencia de enfermedad oncológica, diabetes mellitus, disfagia y la polimedicación fueron los factores principales que se asociaron a la presencia de desnutrición. La DH se asoció a un incremento de la estancia hospitalaria, especialmente en aquellos pacientes que ingresaron sin desnutrición y que presentaron desnutrición al alta (15.2 vs 8.0 días; p < 0.001), con un coste adicional asociado de 5.829€ por paciente. Conclusiones: Uno de cada cuatro pacientes en los hospitales españoles se encuentra desnutrido. Esta condición se asocia a un exceso de estancia hospitalaria y costes asociados, especialmente en pacientes que se desnutren durante su hospitalización. Se debería generalizar el cribado nutricional sistemático con el objetivo de implementar intervenciones nutricionales de conocida eficacia.

Issue review : state of Iowa fiscal year 2011 FTE positions and personnel costs.

This issue review provides updated information on an issue review published in December 2010, concerning the full-time-equivalent, or FTE, positions in state government. The background information provides a general explanation and understanding of the various aspects of FTE positions. This issue review includes year-end FTE and salary data for fiscal year 2011 and compares the data to prior years.

Diseño e implementación de una Web dinámica como herramienta para el control de obras en base al coste del proceso de construcción

En la actualidad estamos sufriendo una situación de crisis económica de dimensiones desproporcionadas e inusuales, la cual está obligando a todas las empresas a globalizar en mayor medida el ámbito de actuación de sus negocios, por lo que muchas empresas que trabajaban exclusivamente en el ámbito local o nacional han tenido que expandirse hacia el exterior. Este hecho, añadido a la fortísima competencia existente en el mercado, obligará a todas estas empresas a tener que controlar en mayor medida la actividad productiva, y a hacerlo utilizando tecnologías que faciliten el flujo de la información dentro de la empresa, hagan que la distancia no sea un problema para la transmisión de esa información, y con las que todos los usuarios manejen los mismos datos. El sector de la construcción es uno de los más castigados por la citada crisis, y probablemente uno de los más retrasados en lo que respecta a utilización de Tecnologías de la Información y la Comunicación. El objetivo principal de este trabajo es el diseño e implementación de una web dinámica como herramienta para medir la eficiencia en el control de la actividad productiva de una empresa constructora. La manera de medir esta eficiencia será mediante la comparación mensual de los costes previstos para las diferentes obras que deba ejecutar la empresa (los cuales podemos llamar estándar) y los que se vayan produciendo realmente. La herramienta diseñada podría ir aumentando su utilidad si, añadiendo módulos mediante la ampliación de la base de datos y diseñando las pertinentes nuevas páginas web para el sitio, se usa también para otros menesteres además del control de la actividad productiva por comparación entre costes previstos y reales. Es decir, que se podría llegar a gestionar la información de todas las actividades de la empresa (compras, recursos humanos, contabilidad, gestión de calidad, etc.). Por lo tanto, una web dinámica como la expuesta en el trabajo podría servir como semilla para el desarrollo de un ERP (Enterprise Resource Planning).

Issue review : construction status and operating costs of new corrections beds.

This issue review provides information on the Department of Corrections construction and of proposed staffing for additional beds in the prison system and community-based corrections.

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