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Sheryl Sueppel, 42, and the children died of injuries to their upper torsos and heads, Iowa City police said. Two baseball bats found in the home appear to have been used, police said.

Police believe the woman’s husband, former bank executive Steven Sueppel, killed her and the children Sunday night or Monday. He had been charged with embezzlement, and his body was found in the wreckage of a car crash Monday.

Investigators say they believe he killed his wife, then tried to kill himself and the children by asphyxiating them with carbon monoxide in the garage. When that failed, he killed the children one by one.

Before he died, Steven Sueppel left a hand-written four-page note in which he detailed the killings. The note was left in the kitchen and apparently was written for surviving family members.

The note, clearly completed after he had killed the entire family, includes details that match evidence found at the scene and the medical examiner’s findings, Kelsay said.

“It becomes kind of a moot point whether it was actually a ball bat or some other item,” Sgt. Troy Kelsay said. “We’re confident we know what happened, and we’re not going to talk any more specifics.”

The note also reveals some detail about Sueppel’s frame of mind and what may have driven the former Hills Bank & Trust vice president and controller to the killings.

Sueppel mentioned in the note the embarrassment and other fallout from criminal charges he faced. A federal grand jury indicted him in February on charges that he stole nearly $560,000 between 2000 and 2007 from the bank.

Although he had pleaded not guilty, court documents indicate Sueppel had told investigators that he had taken hundreds of thousands of dollars and placed it in an account he held at another bank.

Sueppel was free on bond and awaiting trial next month.

In his note, Steve Sueppel discussed his life and the criminal charges, noting that his expected absence from home would leave his wife alone to raise and support Ethan, 10; Seth, 8; Mira, 5; and Eleanor, 3.

Many people are surprised to learn that there are still slaves. Many imagined that slavery died along with the 360,000 Union soldiers whose blood fertilized the Emancipation Proclamation and the 13th Amendment. Many thought that slavery was brought to an end around the world when most countries outlawed it in the 19th century.

Josette Sheeran, the organisation’s executive director, told journalists yesterday that this was the first time in its history that the WFP had appealed for funds, not because of a crisis caused by famine or war but because of market conditions. And she warned that if extra resources were not received before the beginning of May, food rations would have to be cut.

In a report late Tuesday, Whitney said Citigroup Inc, the largest U.S. bank by assets, might lose $1.15 per share in the first quarter, four times her prior forecast for a 28 cents per share loss. She expects the bank to lose 15 cents per share in 2008, after earlier seeing profit of 75 cents per share.

Whitney in October correctly predicted that Citigroup would cut its dividend and raise $30 billion of capital.

The analyst on Tuesday also lowered her first-quarter profit per share forecasts for Bank of America Corp to 35 cents from 92 cents, for JPMorgan Chase & Co to 70 cents from 86 cents, and for Wachovia Corp to 55 cents from 78 cents.

She cut her 2008 profit per share forecasts to $3.25 from $3.65 for Bank of America, to $2.90 from $3.20 for JPMorgan, and to $2.70 from $3.05 for Wachovia. The new forecasts are below analysts’ average forecasts compiled by Reuters Estimates.

“Despite cutting estimates for financials by over 30 times since November, we are confident this will not be our last reduction in 2008,” Whitney wrote. “As key mark-to-market indices trend lower, the housing market worsens, and the U.S. consumer comes under increasing pressure, we anticipate further downside to both estimates and stock prices.”

John Ward, a Conservative member of Medway Council in Kent, made the comments during a discussion about the hunt for the schoolgirl Shannon Matthews.

He said her family was an example of social decline in Britain. He outlined his proposals to cut spending on social security payments.
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Writing on his personal website, the councillor said: “There is an increasingly strong case for compulsory sterilisation of all those who have had a second child – or third, or whatever – while living off state benefits.

The decline reported Tuesday in the Standard & Poor’s/Case-Shiller index means prices have been growing more slowly or dropping for 19 consecutive months.

The index tracks the prices of single-family homes in 10 major metropolitan areas in the U.S.

The broader 20-city composite index also fell, dropping 10.7 percent in January from a year ago. That makes it the first time both indexes dropped by double-digit percentages.

“Home prices continue to fall, decelerate and reach record lows across the nation,” said David Blitzer, index committee chairman at S&P. “No markets seem to be completely immune from the housing crisis.”

Blitzer said all 20 cities S&P tracks have seen dropping prices for five consecutive months. What’s more, the declines are growing in severity, with 13 of the 20 cities reporting their biggest single monthly decline in January.

The worst performing markets are Las Vegas and Miami, which tied for worst off as they both reported 19.3 percent drops.

But the initiative to reinvent the way that people use software is running headlong into another new phenomenon of the information technology age: the unprecedented powers of security officials in the United States to conduct surveillance on communications.

Eighteen months ago, Lakehead University in Thunder Bay, Ont., had an outdated computer system that was crashing daily and in desperate need of an overhaul. A new installation would have cost more than $1-million and taken months to implement. Google’s service, however, took just 30 days to set up, didn’t cost the university a penny and gave nearly 8,000 students and faculty leading-edge software, said Michael Pawlowski, Lakehead’s vice-president of administration and finance.

U.S.-based Google spotlighted the university as one of the first to adopt its software model of the future, and today Mr. Pawlowski boasts the move was the right thing for Lakehead, saving it hundreds of thousands of dollars in annual operating costs. But he notes one trade-off: The faculty was told not to transmit any private data over the system, including student marks.

The U.S. Patriot Act, passed in the weeks after the September, 2001, terrorist attacks in the United States, gives authorities the means to secretly view personal data held by U.S. organizations. It is at odds with Canada’s privacy laws, which require organizations to protect private information and inform individuals when their data has been shared.

At Lakehead, the deal with Google sparked a backlash. “The [university] did this on the cheap. By getting this free from Google, they gave away our rights,” said Tom Puk, past president of Lakehead’s faculty association, which filed a grievance against Lakehead administration that’s still in arbitration.

Professors say the Google deal broke terms of their collective agreement that guarantees members the right to private communications. Mr. Puk says teachers want an in-house system that doesn’t let third parties see their e-mails.

Some other organizations are banning Google’s innovative tools outright to avoid the prospect of U.S. spooks combing through their data. Security experts say many firms are only just starting to realize the risks they assume by embracing Web-based collaborative tools hosted by a U.S. company, a problem even more acute in Canada where federal privacy rules are at odds with U.S. security measures.

“You have to decide which law you are going to break,” said Darren Meister, associate professor of information systems at the Richard Ivey School of Business, who specializes in how technology enhances organizational effectiveness. “If I were a business manager, I would want to be very careful about what kind of data I made accessible to U.S. law enforcement.”

Using their new powers under the Patriot Act, U.S. intelligence officials can scan documents, pick out certain words and create profiles of the authors – a frightening challenge to academic freedom, Mr. Puk said.