Water Summary Update, May 21, 2014, No. 36

A snapshot of water resource trends prepared by the Iowa DNR in collaboration with the Iowa Department of Agriculture and Land Stewardship, the U.S. Geological Survey, and The Iowa Homeland Security and Emergency Management Department.

CIRAS News, Spring 2002, Vol. 36, no. 3

CIRAS is to enhance the performance of Iowa industry, and associated entities, through education and technology-based services. This newsletter holds information regarding these services.

CIRAS News, Summer 2002, Vol. 36, no. 4

CIRAS is to enhance the performance of Iowa industry, and associated entities, through education and technology-based services. This newsletter holds information regarding these services.

Evaluation of Recycled Rubber in Asphalt Cement Concrete - Field Testing, Final Report for HR-330, 330A, 330B, 330C, 330D, 2002

Roughly 242 million used tires are generated annually in the United States. Many of these tires end up being landfilled or stockpiled. The stockpiles are unsightly, unsanitary, and also collect water which creates the perfect breeding ground for mosquitoes, some of which carry disease. In an effort to reduce the number of used tire stockpiles the federal government mandated the use of recycled rubber in federally funded, state implemented department of transportation (DOT) projects. This mandate required the use of recycled rubber in 5% of the asphalt cement concrete (ACC) tonnage used in federally funded projects in 1994, increasing that amount by 5% each year until 20% was reached, and remaining at 20% thereafter. The mandate was removed as part of the appropriations process in 1994, after the projects in this research had been completed. This report covers five separate projects that were constructed by the Iowa Department Of Transportation (DOT) in 1991 and 1992. These projects had all had some form of rubber incorporated into their construction and were evaluated for 5 years. The conclusion of the study is that the pavements with tire rubber added performed essentially the same as conventional ACC pavement. An exception was the use of rubber chips in a surface lift. This performed better at crack control and worse with friction values than conventional ACC. The cost of the pavement with rubber additive was significantly higher. As a result, the benefits do not outweigh the costs of using this recycled rubber process in pavements in Iowa.

MOS-SF-36 in evaluating health-related quality of life in alcohol-dependent patients.

Health-related quality of life (HRQoL) was evaluated in a sample of alcohol-dependent patients with the 36-item Medical Outcome Study Short-Form Health Survey (MOS-SF-36). The instrument was administered to 147 patients (77% males), aged 26-78, with a DSM-III-R diagnosis of alcohol dependence. The Hamilton Depression Scale (HDS), the Severity of Alcohol Dependence Questionnaire (SADQ), and the Addiction Severity Index (ASI) were also administered to the first 100 patients included in the study. The reliability and validity of the MOS-SF-36 were evaluated. Test-retest intraclass coefficients for a 10-day interval were in the range .65 to .79, whereas the Cronbach alpha coefficient indicated good internal consistency (range .70 to .89). Compared to scores observed in the general population, MOS-SF-36 scores for alcohol-dependent patients were relatively low (indicating worse perception of HRQoL), especially in the psychological and role dimensions (range 52/100 to 55/100), but were closer to populational values in the physical and functional dimensions (range 61/100 to 75/100)). The highest correlation between MOS-SF-36 dimensions and HDS was found in the MOS-SF-36 "mental health" dimension (r=-.56, p < .001); this dimension was also correlated highly with the psychiatric dimension of the ASI (r=-.73, p < .001). The eight dimensions of the MOS-SF-36 were 21% to 127% lower in patients with HDS greater than or equal to 16 (major depression) compared to those with HDS less than or equal to 7 (absence of depression). The MOS-SF-36 dimensions were 10% to 141% lower in patients with high "ASI alcohol" scores, indicating worse HRQoL profiles with a higher severity of alcohol dependence. The MOS-SF-36 presents good criteria for reliability and validity in alcohol-dependent patients. The results suggested that alcohol-dependent patients perceived their problems more as psychological than physical. The severity of alcohol dependence and depression seemed to influence the perception of HRQoL negatively.

Millepertuis, corticoïdes, cocaïne, alcool ... et un premier épisode maniaque. Femme, 36 ans, artiste [St. John's Wort, corticosteroids, cocaine, alcohol ... and a first manic episode].

We describe an alcohol and cocaine abusing female patient who developed a first manic episode in the context of a corticosteroid prescription. The differential diagnoses are discussed on the basis of the available literature on secondary manias.

[Archives de la parole]. , [Quand la bergère s'en va t'aux champs] : [chanson] / [Ferdinand Brunot], collecteur ; [Alexandre Bussière, 36 ans, journalier, musicien], chant. [Virginie les larmes aux yeux] / [Pierre Appaire, 49 ans, cornemuseux], cornemuse ; [Bertrand Appaire, 51 ans, vielleux], vielle ; [Pierre Gerbaud, 61 ans, vielleux], vielle

[Traditions. France. Berry]

Liikearvon arvonalentumistestaus IAS 36:n mukaan

The main object of this Master´s Thesis was to study the goodwill impairment testing under IAS 36. The aim was also to study the process of impairment testing in companies. The definition, treatment and impairment testing of goodwill were based on the interpretative literature of the standard, articles in trade papers and in international journals. Research methodology was descriptive, qualitative and normative. The empirical data was gathered from focused interviews of companies, consultant and auditor. In the impairment testing of goodwill under IAS 36 carrying amount of cash-generating unit is compared with unit´s recoverable amount, which is defined by either fair value less costs to sell or value in use. Value in use, which is based on unit´s net present value of the future cash flows, is clearly more generally used. The greatest black spots of testing are determination of cash-generating units and allocation of goodwill to them and determination of the discount rate. These black spots enable covering-up goodwill impairment. Companies testing processes differed, which makes comparison more difficult. The documentation of testing should also be invested more in companies.

Implementing IAS 2 and IAS 36. Case: Eimo Oyj

Tutkimuksen päätavoitteena oli tutkia IFRS -standardiston vaikutuksia esimerkkiyrityksessä. Tutkimuksen kohteena olivat varastot sekä omaisuuserien arvonalentuminen. Varastojen käsittelyn osalta työn tarkoituksena oli luoda malli valmistuksen yleismenojen aktivointia varten. Omaisuuserien arvonalentumista koskevassa osassa tarkoituksena oli selvittää arvonalentumistestauksen tärkeimmät vaiheet sekä ehdottaa rahavirtaa kerryttäviä yksiköitä esimerkkiyritykselle. Tutkimusmenetelmänä on laadullinen case-tutkimus. Empiiristä tutkimustietoa kerätään osallistuvan havainnoinnin, haastattelujen ja keskustelujen avulla. Tutkimuksen tuloksena todettiin, että IFRS -standardien vaikutukset ovat laajasti koko esimerkkiyritystä koskevia. Varastoja koskevassa osassa todettiin, että valmistuksen yleismenot tulee allokoida muovitehtaille ruiskupuristustuntien perusteella ja muottitehtaille miestyötuntien perusteella. Omaisuuserien arvonalentumista koskien todettiin liiketoiminnan nopeasti muuttuvan luonteen vaikeuttavan ennusteiden laatimista. Rahavirtaa kerryttäviksi yksiköiksi ehdotettiin tehdastasoa.

Endometrial cancer and oral contraceptives : an individual participant meta-analysis of 27 276 women with endometrial cancer from 36 epidemiological studies.

BACKGROUND: Oral contraceptives are known to reduce the incidence rate of endometrial cancer, but it is uncertain how long this effect lasts after use ceases, or whether it is modified by other factors. METHODS: Individual participant datasets were sought from principal investigators and provided centrally for 27 276 women with endometrial cancer (cases) and 115 743 without endometrial cancer (controls) from 36 epidemiological studies. The relative risks (RRs) of endometrial cancer associated with oral contraceptive use were estimated using logistic regression, stratified by study, age, parity, body-mass index, smoking, and use of menopausal hormone therapy. FINDINGS: The median age of cases was 63 years (IQR 57-68) and the median year of cancer diagnosis was 2001 (IQR 1994-2005). 9459 (35%) of 27 276 cases and 45 625 (39%) of 115 743 controls had ever used oral contraceptives, for median durations of 3·0 years (IQR 1-7) and 4·4 years (IQR 2-9), respectively. The longer that women had used oral contraceptives, the greater the reduction in risk of endometrial cancer; every 5 years of use was associated with a risk ratio of 0·76 (95% CI 0·73-0·78; p<0·0001). This reduction in risk persisted for more than 30 years after oral contraceptive use had ceased, with no apparent decrease between the RRs for use during the 1960s, 1970s, and 1980s, despite higher oestrogen doses in pills used in the early years. However, the reduction in risk associated with ever having used oral contraceptives differed by tumour type, being stronger for carcinomas (RR 0·69, 95% CI 0·66-0·71) than sarcomas (0·83, 0·67-1·04; case-case comparison: p=0·02). In high-income countries, 10 years use of oral contraceptives was estimated to reduce the absolute risk of endometrial cancer arising before age 75 years from 2·3 to 1·3 per 100 women. INTERPRETATION: Use of oral contraceptives confers long-term protection against endometrial cancer. These results suggest that, in developed countries, about 400 000 cases of endometrial cancer before the age of 75 years have been prevented over the past 50 years (1965-2014) by oral contraceptives, including 200 000 in the past decade (2005-14). FUNDING: Medical Research Council, Cancer Research UK.

Russian Easter overture : op. 36

Soitinnus: ork.