Report of Recommendations to the State University of Iowa on the Review of Selected General Controls over the University's Accounts Receivable System, June 7th, 2004 to July 23rd, 2004

State University Audit Report

Report of Recommendations to Iowa State University of Science and Technology on the Review of Selected General and Application Controls over the University's Accounts Payable and Purchasing Systems, March 28 through April 28, 2005

State University Audit Report

Report of Recommendations to the Iowa Department of Transportation on Review of Selected General and Application Controls over the Accounts Payable System, July 11, 2005 to August 3, 2005

State Audit Reports

Report on Special Investigation of Selected Accounts at Kennedy High School, Cedar Rapids Community School District, For the Period June 1, 2003 through May 31, 2006

Community School District Audit Report - Special Investigation

Quoi de neuf en medecine des voyages? [What's new in travel medicine?]

Les menaces pour la santé des voyageurs proviennent souvent de l'émergence ou de la réémergence d'anciennes et de nouvelles maladies infectieuses. En Amérique du Sud c'est une augmentation des cas de fièvre jaune qui a fait du bruit. A Bornéo, une nouvelle espèce de Plasmodium pathogène pour l'humain a été mise en évidence. Après l'épidémie sur les îles de l'océan Indien, le virus du Chikungunya a causé de nouveaux foyers et ceci même en Europe. La première journée mondiale de la rage a rappelé que cette maladie continue à tuer un nombre important de personnes dans les pays aux ressources limitées. La rage affecte également des personnes de nos pays comme l'illustre deux situations récentes. Finalement, le nouveau Règlement sanitaire international permettra à l'OMS de mieux répondre aux urgences de santé publique de portée internationale. The threats for the health of travellers come often from the emergence or the re-emergence of old and new infectious diseases. In South America an important increase of the number of cases of yellow fever was reported. On the island of Borneo a new species of Plasmodium pathogenic for humans has been identified. After the Chikungunya epidemic that affected the islands of the Indian Ocean, the virus has caused new epidemic foci and this even in Europe. The first World Rabies Day reminded us that this disease still kills a large number of persons in countries with limited resources. Rabies can also affect persons from our countries, as it was illustrated by two recent situations. Finally the new International Health Regulation will allow the WHO to better respond to public health emergencies of international concern

From severance pay to self-insurance: Effects of severance payments savings accounts in Colombia

In 1990 Colombia replaced its traditional system of severance paymentswith a new system of severance payments savings accounts (SPSAs). Althoughseverance payments often are justified on the grounds that they provideinsurance against earnings loss, they also increase costs for employersand distort employment decisions. The impact of severance payments dependslargely on how much of the costs to employers can be shifted to workers.The theoretical analysis in this paper shows that, in contrast to atraditional system of severance payments, the system of SPSAs facilitatesthe shifting of severance payments costs to workers in the form of lowerwages. Empirical results using the Colombian National Household Surveysindicate that the introduction of SPSAs shifted around 80% of the totalseverance payments contributions to wages and had a positive effect onweekly hours. Results using the 1997 Colombian Living Standards MeasurementSurvey suggest that, although SPSAs in part replaced employer insurancewith self-insurance, SPSAs continue to play a consumption smoothing rolefor the non-employed.

The capital gains from trade are not enough: Evidence from the environmental accounts of Venezuela and Mexico

In principle, a country can not endure negative genuine savings for longperiods of time without experiencing declining consumption. Nevertheless,theoreticians envisage two alternatives to explain how an exporter ofnon-renewable natural resources could experience permanent negativegenuine savings and still ensure sustainability. The first one allegesthat the capital gains arising from the expected improvement in theterms of trade would suffice to compensate for the negative savings ofthe resource exporter. The second alternative points at technologicalchange as a way to avoid economic collapse. This paper uses the dataof Venezuela and Mexico to empirically test the first of these twohypotheses. The results presented here prove that the terms oftrade do not suffice to compensate the depletion of oil reservesin these two open economies.

Consumer Advisory Bulletin, Guard Your Bank Accounts!, June 2005

The Attorney General’s Consumer Protection Division receives hundreds of calls and consumer complaints every year. Follow these tips to avoid unexpected expense and disappointments. This record is about: Guard Your Bank Accounts!

Special investigation of selected accounts at Burlington High School for the period July 1, 2004 through February 16, 2006

Special investigation of selected accounts at Burlington High School for the period July 1, 2004 through February 16, 2006

Location of multiple server common service centers or public facilities for minimizing general congestion and travel cost functions

We propose a model and solution methods, for locating a fixed number ofmultiple-server, congestible common service centers or congestible publicfacilities. Locations are chosen so to minimize consumers congestion (orqueuing) and travel costs, considering that all the demand must be served.Customers choose the facilities to which they travel in order to receiveservice at minimum travel and congestion cost. As a proxy for thiscriterion, total travel and waiting costs are minimized. The travel costis a general function of the origin and destination of the demand, whilethe congestion cost is a general function of the number of customers inqueue at the facilities.

Voyages et VIH: les points-clés [Key aspects regarding HIV and travel].

The risk of contracting a sexually transmitted infection while traveling abroad is increased in certain populations. Pre-travel consultation should include the education of travelers on the prevalence of HIV in the countries visited and on appropriate prevention measures. In patients infected with HIV (PHIV), combined antiretroviral therapy (cART) improves immunity, enabling them to travel with less risk for their health. Pre-travel consultation of PVIH has the following objectives: to determine immune status, to update immunization and to decide on anti-malaria drug prophylaxis, taking into account potential drug interactions with antiretroviral therapy. Vaccine response and duration of protection is shorter-lived in PVIH, especially if the CD4 count is below 200 cells/mm3 and the HIV viral load is detectable. Therefore cART is a cornerstone for disease prevention among patients infected with HIV who travel.

Dealing with clients' diversity in test situations: Client categorisations in psychologists' accounts of their practices

Reducing a test administration to standardised procedures reflects the test designers' standpoint. However, from the practitioners' standpoint, each client is unique. How do psychologists deal with both standardised test administration and clients' diversity? To answer this question, we interviewed 17 psychologists working in three public services for children and adolescents about their assessment practices. We analysed the numerous "client categorisations" they produced in their accounts. We found that they had shared perceptions about their clients' diversity, and reported various non-standard practices that complemented standardised test administration, but also differed from them or were even forbidden. They seem to experience a dilemma between: (a) prescribed and situated practices; (b) scientific and situated reliability; (c) commutative and distributive justice. For practitioners, dealing with clients' diversity this is a practical problem, halfway between a problem-solving task and a moral dilemma.