Tax Advantages of Foundations and Exempt Organizations

Businessmen these days are playing an ever increasing role in the creation and support of non-profit philanthropic foundations. Their purpose is a dual one; to save taxes and to immortalize a family name, and they are as old as the pyramids. We know of about 20,000 foundations existing in England, but the large broad-purpose foundations were created in the United States. The greatest expansion in this area is attributable to the family and corporate foundations. The corporation tax of 52% and the individual income tax of up to 91% are so severe that high-bracket taxpayers can give to charity at a small cost

Effect of Computer Keyboard Slope on Wrist Position and Forearm Electromyography of Typists Without Musculoskeletal Disorders

Positioning a computer keyboard with a downward slope reduces wrist extension needed to use the keyboard and has been shown to decrease pressure in the carpal tunnel. However, whether a downward slope of the keyboard reduces electromyographic (EMG) activity of the forearm muscles, in particular the wrist extensors, is not known. Subjects and Methods. Sixteen experienced typists participated in this study and typed on a conventional keyboard that was placed on slopes. Electromyographic activity of the extensor carpi ulnaris (ECU), flexor carpi ulnaris (FCU), and flexor carpi radialis (FCR) muscles was measured with surface electrodes, while the extension and ulnar deviation angles of the right and left wrists were measured with electrogoniometers. Results. Wrist extension angle decreased from approximately 12 degrees of extension while typing on a keyboard with a 7.5-degree slope to 3 degrees of flexion with the keyboard at a slope of –15 degrees. Although the differences were in the range of 1% to 3% of maximum voluntary contraction (MVC), amplitude probability distribution function (APDF) of root-mean-square EMG data points from the ECU, FCU, and FCR muscles varied across keyboard slopes. Discussion and Conclusion. Wrist extension decreased as the keyboard slope decreased. Furthermore, a slight decrease in percentage of MVC of the ECU muscle was noted as the keyboard slope decreased. Based on biomechanical modeling and published work on carpal tunnel pressure, both of these findings appear to be positive with respect to comfort and fatigue, but the exact consequences of these findings on the reduction or prevention of injuries have yet to be determined. The results may aid physical therapists and ergonomists in their evaluations of computer keyboard workstations and in making recommendations for interventions with regard to keyboard slope angle. [Simoneau GG, Marklin RW, Berman JE. Effect of computer keyboard slope on wrist position and forearm electromyography of typists without musculoskeletal disorders. Phys Ther. 2003;83:816–830.

Bone Quality and Quantity are Mediated by Mechanical Stimuli

Prevention of fracture through improved bone mechanical strength is of great importance given the large number of bone disease-related fractures each year, the decreased quality of life associated with fractures, and the large anticipated increase in fracture incidence over the upcoming years due to the aging population. Exercise and other forms of mechanical stimulation have been shown to increase bone mass, suggesting improved strength. However, while bone mass is a good indicator of strength, other components (such as bone quality) also contribute to bone mechanical integrity. While increased bone mass has been explored considerably using both exercise and targeted loading models, the role of mechanical stimulation in altering bone quality has been explored to a lesser degree. Understanding how to improve both the quantity and quality of bone is critical to increasing fracture resistance. Herein, we discuss quantity and quality-based improvements that have been observed using both exercise and targeted loading models of bone adaptation

Emerging Commuting Trends: Evidence from the Chicago Area

Over the last several decades, commuting distances have increased in both miles and travel time. This analysis focuses on the county-to-county commuting data from the Census Transportation Planning Package that show intercounty commuting has increased substantially. In the Chicago six-county region, these data indicate that three of the six counties are now (2000) net importers of workers. In the past, only Cook County (Chicago) had a net positive balance of workers. In contrast to past trends, demographic changes now contribute to lower increases in the growth in the number of workers. Specifically, in the 1990s average household size stopped decreasing for the first time in 100 years. This was partially responsible for a decline in the portion of the population that was commuting, a statistic that had been steadily increasing. In fact, in previous decades there was a larger growth in the number of workers than in people, thereby adding substantially to peak-period traffic when population growth was modest. This has changed. Furthermore, in past decades large increases in homeownership rates contributed to the growth of urbanized areas. This suggests that workers made housing choices that added to commuting distances. The ability and willingness to increase commuting distances made it possible for employers to find their employees from a larger geographic region