TAX REFORM AND BEEF COW REPLACEMENT STRATEGY

This paper models optimal beef cow replacement strategy in a stochastic environment under U.S. income tax rules effective before and after the Tax Reform Act of 1986. Under each tax regime, the producer's buy versus raise decision and optimal culling age choice are analyzed. Per-cow profit levels are also calculated. Results of the numerical analysis indicate that tax law changes, particularly the loss of the capital gains exclusion and restrictions on preproduction expensing, will have significant effects on both optimal decisions and profitability of beef cow operations. When provisions of the Tax Reform Act of 1986 are fully effective in 1988, the optimum age for culling beef cow will increase, as will the after-tax costs of beef cow operations.Agricultural Finance, Livestock Production/Industries, Public Economics,

Intraurethral device for treating or detecting various diseases or infections of the urinary system

An intraurethral device for use in a female urinary tract is provided. The intraurethral device comprises a urethral element that contains a chemical compound capable of treating or detecting the presence or absence of a disorder or disease. In one embodiment, the intraurethral device also contains outer and inner insertion elements that are in operative communication with the urethral element to facilitate the insertion of the urethral element into the urethra without substantially contaminating the chemical compound prior to insertion

The Effect of Inlet Temperature and Pressure on the Efficiency of a Single-stage Impulse Turbine Having a 13.2-inch Pitch-line Diameter Wheel

Efficiency tests have been conducted on a single-stage impulse turbine having a 13.2-inch pitch-line diameter wheel and a cast nozzle diaphram over a range of turbine speeds from 3000 to 17,000 rpm, pressure ratios from 1.5 to 5.0, inlet total temperatures from 1200 deg to 2000 deg R, and inlet total pressures from 18 to 59 inches of mercury absolute. The effect of inlet temperature and pressure on turbine efficiency for constant pressure ration and blade-to-jet speed ration is correlated against a factor derived from the equation for Reynolds number. The degree of correlation indicates that the change in turbine efficiency with inlet temperature and [ressure for constant pressure ration and blade-to-jet speed ration is principally a Reynolds number effect

Expert consensus document: Mind the gaps—advancing research into short-term and long-term neuropsychological outcomes of youth sports-related concussions

Sports-related concussions and repetitive subconcussive exposure are increasingly recognized as potential dangers to paediatric populations, but much remains unknown about the short-term and long-term consequences of these events, including potential cognitive impairment and risk of later-life dementia. This Expert Consensus Document is the result of a 1-day meeting convened by Safe Kids Worldwide, the Alzheimer\u27s Drug Discovery Foundation, and the Andrews Institute for Orthopaedics and Sports Medicine. The goal is to highlight knowledge gaps and areas of critically needed research in the areas of concussion science, dementia, genetics, diagnostic and prognostic biomarkers, neuroimaging, sports injury surveillance, and information sharing. For each of these areas, we propose clear and achievable paths to improve the understanding, treatment and prevention of youth sports-related concussions

Alcohol consumption and the risk of breast cancer: A report from the Tecumseh Community Health Study

The relationship between prior alcohol consumption and the risk of breast cancer was studied in 1954 women in the Tecumseh Community Health Study (TCHS) who entered the cohort in 1959-1960 and were followed potentially for 28 years. The mean alcohol consumption at baseline was 0.89 (SD 2.2) oz/week for premenopausal women and 0.85 (SD 2.2) oz/week for postmenopausal women. Only 25% of the cohort consumed more than 0.5 oz of ethanol/week or about 1.6 g/day. The adjusted relative risks (RRs) for breast cancer associated with the use of ethanol vs never drinking were 0.93 (95% CI, 0.40 - 2.18) for ex-drinkers, 1.08 (95% CI, 0.64 - 1.82) for 0-< 1 drink/day, 1.23 (95% CI, 0.49 - 3.10) for 1-<2 drinks/day and 1.12 (95% CI, 0.25 - 5.01) for [sce]2 drinks/day. There were only 37 subjects in the group at the highest level of consumption ([sce]2 drinks/day). There was no significant interaction between alcohol and the period of onset of breast cancer (premenopausal or postmenopausal). In the TCHS, alcohol consumption generally at levels not exceeding 2 drinks/day, was not significantly associated with an increased risk of breast cancer. Although we have found little excess risk associated with alcohol consumption, the wide confidence intervals summarized above are not inconsistent with previously published reports that have suggested a modest positive association.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/29644/1/0000733.pd

Exile Vol. XVI No. 1

DRAMA God\u27s Pocket by Robert R. Bowie, Jr. 5-12 FICTION The Wagon by John Anderson 18-19 An Infinity of Mirrors by Keith McWalter 23-25 Commitment by John Whitt 28-29 It began not long ago... by Linda Notzelman 32-33 Jaundiced Evening by John Benes 35-39 POETRY Paralysis Outline by Lauren Shakely 13 A Woman Reads Camus by Lauren Shakely 14 don\u27t sell my rings by Lauren Shakely 14 Drift by John Whitt 17 Haiku by M. S. Wallace 19 To Begin W. K. Mayo 19 Dark is Right by Louise Tate 20 I am waiting by Louise Tate 21 My mother died as I shall die by Tim Cope 20 I never blamed you by Tim Cope 26 For Miss Didawick by Tim Cope 34 Separidian by Bill Whitmore 27 He walks on into by Whitney Carman 31 As Drowned Men Rise by Paul Bennett 34 The Tolling of the Bell by Keith McWalter 39 ARTWORK by Wandi Solez 4, 13, 16, 22, 36 by W. A. Hoffman 21, 30 by Stephen Sneeringer 27 by Christine Michael 19 Cover & Title Page Design: Keith McWalter Layouts: Keith McWalter Publicity- Special thanks to Gail Moore and Karen Baker Photographs courtesy the Sierra Club- From NOT MAN APART, Copyright 196

The management of diabetic foot: A clinical practice guideline by the Society for Vascular Surgery in collaboration with the American Podiatric Medical Association and the Society for Vascular Medicine

BACKGROUND: Diabetes mellitus continues to grow in global prevalence and to consume an increasing amount of health care resources. One of the key areas of morbidity associated with diabetes is the diabetic foot. To improve the care of patients with diabetic foot and to provide an evidence-based multidisciplinary management approach, the Society for Vascular Surgery in collaboration with the American Podiatric Medical Association and the Society for Vascular Medicine developed this clinical practice guideline. METHODS: The committee made specific practice recommendations using the Grades of Recommendation Assessment, Development, and Evaluation system. This was based on five systematic reviews of the literature. Specific areas of focus included (1) prevention of diabetic foot ulceration, (2) off-loading, (3) diagnosis of osteomyelitis, (4) wound care, and (5) peripheral arterial disease. RESULTS: Although we identified only limited high-quality evidence for many of the critical questions, we used the best available evidence and considered the patients' values and preferences and the clinical context to develop these guidelines. We include preventive recommendations such as those for adequate glycemic control, periodic foot inspection, and patient and family education. We recommend using custom therapeutic footwear in high-risk diabetic patients, including those with significant neuropathy, foot deformities, or previous amputation. In patients with plantar diabetic foot ulcer (DFU), we recommend off-loading with a total contact cast or irremovable fixed ankle walking boot. In patients with a new DFU, we recommend probe to bone test and plain films to be followed by magnetic resonance imaging if a soft tissue abscess or osteomyelitis is suspected. We provide recommendations on comprehensive wound care and various débridement methods. For DFUs that fail to improve (>50% wound area reduction) after a minimum of 4 weeks of standard wound therapy, we recommend adjunctive wound therapy options. In patients with DFU who have peripheral arterial disease, we recommend revascularization by either surgical bypass or endovascular therapy. CONCLUSIONS: Whereas these guidelines have addressed five key areas in the care of DFUs, they do not cover all the aspects of this complex condition. Going forward as future evidence accumulates, we plan to update our recommendations accordingly