Trusts - Principal and Income - Apportionment Under Pennsylvania Rule of Stock Dividends Based on Capital Surplus

Under the terms of a trust established in New York in 1915 income was to be paid to a beneficiary for life and upon his death the principal was to be distributed to certain descendants of the settlor. Two extraordinary stock distributions were received by the trust during the life of the income beneficiary. In issuing the additional shares each of the corporations had transferred to capital stock account its entire capital surplus and sufficient earned surplus to support the additional shares at their par value. At the time of creation of the trust New York applied the Pennsylvania rule for apportioning stock dividends between principal and income. The trustee determined what percentage of the amount transferred to capital stock account on the corporate books represented earned surplus and allocated to income that percentage of the additional stock received by the trustee. The remainder of the stock, which represented capitalization of capital surplus, was allocated to principal, although part of it could have been given to income without impairing the intact value of the stock given to the trust by the settlor, that is, the book value at the time of the creation of the trust plus any natural capital increments. The life beneficiary\u27s executors objected to the allocation. In a proceeding to settle the trustee\u27s accounts the lower court ordered a referee to determine whether certain items were properly includible in capital surplus for trust purposes. The appellate division upheld the apportionment as made by the trustee. On appeal, held, affirmed, two judges dissenting. The income beneficiary is entitled to no more of a stock distribution than can be connected with the capitalization of earned surplus. In re Bingham\u27s Will, (N.Y. 1959) 163 N.E. (2d) 301

Habitat use, movements, and behavior of postbreeding female canvasbacks in Manitoba

The habitat use, movements, and behavioral energetics of unsuccessfully breeding female canvasbacks (Aythya valisineria) were examined during the preflightless period in southern Manitoba during 1989-90. Following breeding attempts, unsuccessful females generally expanded their home range on the breeding area, remained there for up to one month, preferentially used large semipermanent and permanent wetlands, and were gregarious. Nocturnal shifts in habitat use were apparent and may be an adaptation to avoid predation by mink. Unsuccessful females depart the breeding area to participate in a moult migration of up to 300 km independent of the departure of males. Wetlands approximately 40 km north of the breeding area appear to serve as staging wetlands for the moult migration. Both Swan Lake and Dauphin Lake in central Manitoba appear to be important moulting waters for unsuccessful females. Time spent on the breeding area and on staging wetlands may be required to replenish fat reserves for the moult migration, the moult itself, and upcoming fall migration. During the preflightless period, females spend approximately 40% of their diurnal energy budget feeding and their daily energy expenditure is approximately 1200-1300 kJ. The cost of the moult migration from the breeding area to Swan Lake is estimated to be between 1700 and 3100 kJ requiring between 40 and 80 g of stored body fat. This study underscores the importance of breeding, staging and moulting habitats to female canvasback populations in Manitoba

Use of Radio-Telemetry to Test for Investigator Effects on Nesting Mallards, Anas platyrhynchos

We examined the effects of investigator activity on hatching rates of radio-marked wild female Mallards (Anas platyrhynchos), and evaluated the efficacy of radio-telemetry to minimize nest disturbance, characterize vegetation at nest sites, and mark nests for later relocation. Differences in hatching rates between birds that were flushed once (experimental) and those never flushed (control) approached significance (P = 0.086). However, hatching rates did not differ (P = 0.588) between the two groups when nests where investigator activity caused abandonment (30% of experimental nests) were removed from analysis. If the nest remained active, flushing the bird and visiting the nest once did not appear to increase the likelihood of the nest being depredated. We were able to locate 92% of radio-telemetry marked nests (control) after the female was no longer tending the nest. Radio-telemetry provides a technique to collect relatively unbiased nesting data for Mallards without disturbing the female

Biochemical Systematics of Notothenioid Fishes from Antarctica

Genetic variation at 30 protein-coding loci was examined in seven forms of notothenioid fishes from Antarctica. Multilocus heterozygosity varied from 0.018 to 0.078 across taxa. An analysis of the allozyme data revealed the probable existence of an unrecognized cryptic species within Trematomu5 bemacchii. Pagothenia borchgrevinki is as closely related to some species of Trematomus as are some species of Trematomus to each other. Speciation among the species of Trematomus and Pagothenia appears to have taken place primarily after the separation of Antarctica from Australia

Distribution of priority grassland bird habitats in the Prairie Pothole Region of Canada

Grassland ecosystems and the species that rely on them are one of the most urgent habitat conservation concerns in North America. Fundamental to any landscape conservation efforts is the identification of priority habitats to help target management efforts. Many avian species associated with prairie ecosystems have experienced population declines along with continued loss of prairie habitats. Additionally, given the long history of research in avian systems and the close grassland associations of some species, birds are excellent candidate taxa for the identification of priority habitats and can provide an informed starting point for multispecies assessments. We used data from the North American Breeding Bird Survey (1997-2014) to develop species distribution models for 15 grassland bird species across the Prairie Pothole Region of Canada. Model performance varied widely across species. Ten species demonstrated good model performance (average Boyce Index > 0.64 across 5-fold cross validation). We used these 10 species to assess the influence of habitat covariates on the relative probability of occurrence, to compare the spatial scales of selection, and to generate multispecies habitat priority maps. Of the nine habitat covariates considered, most species predictably demonstrated positive associations with grassland habitats and avoidance of areas of high tree and shrub cover. Two covariates representing wetland abundance were also frequently included in the top models. The area covered by wetlands (w.area) was present in the top model for 5 of 10 species with a consistently estimated negative coefficient. However, a covariate, which represented the number of wetland basins (w.basins), was present in the top model for 8 of 10 species with an estimated positive coefficient for all but 1 species, representing a preference for more heterogeneous wetland landscapes. The larger spatial scales we considered tended to have greater explanatory power than smaller spatial scales and were thus more prevalent in the top models. The multispecies priority habitat maps that we produced can be used for future assessments of potential habitat management actions. Our work provides a critical foundation for the incorporation of grassland bird conservation goals into on-going landscape-planning initiatives in the Prairie Pothole Region of Canada

Epidemiologic investigation of immune-mediated polyradiculoneuropathy among abattoir workers exposed to porcine brain

Background In October 2007, a cluster of patients experiencing a novel polyradiculoneuropathy was identified at a pork abattoir (Plant A). Patients worked in the primary carcass processing area (warm room); the majority processed severed heads (head-table). An investigation was initiated to determine risk factors for illness. Methods and Results Symptoms of the reported patients were unlike previously described occupational associated illnesses. A case-control study was conducted at Plant A. A case was defined as evidence of symptoms of peripheral neuropathy and compatible electrodiagnostic testing in a pork abattoir worker. Two control groups were used - randomly selected non-ill warm-room workers (n = 49), and all non-ill head-table workers (n = 56). Consenting cases and controls were interviewed and blood and throat swabs were collected. The 26 largest U.S. pork abattoirs were surveyed to identify additional cases. Fifteen cases were identified at Plant A; illness onsets occurred during May 2004–November 2007. Median age was 32 years (range, 21–55 years). Cases were more likely than warm-room controls to have ever worked at the head-table (adjusted odds ratio [AOR], 6.6; 95% confidence interval [CI], 1.6–26.7), removed brains or removed muscle from the backs of heads (AOR, 10.3; 95% CI, 1.5–68.5), and worked within 0–10 feet of the brain removal operation (AOR, 9.9; 95% CI, 1.2–80.0). Associations remained when comparing head-table cases and head-table controls. Workers removed brains by using compressed air that liquefied brain and generated aerosolized droplets, exposing themselves and nearby workers. Eight additional cases were identified in the only two other abattoirs using this technique. The three abattoirs that used this technique have stopped brain removal, and no new cases have been reported after 24 months of follow up. Cases compared to controls had higher median interferon-gamma (IFNγ) levels (21.7 pg/ml; vs 14.8 pg/ml, P<0.001). Discussion This novel polyradiculoneuropathy was associated with removing porcine brains with compressed air. An autoimmune mechanism is supported by higher levels of IFNγ in cases than in controls consistent with other immune mediated illnesses occurring in association with neural tissue exposure. Abattoirs should not use compressed air to remove brains and should avoid procedures that aerosolize CNS tissue. This outbreak highlights the potential for respiratory or mucosal exposure to cause an immune-mediated illness in an occupational setting

Epidemiologic investigation of immune-mediated polyradiculoneuropathy among abattoir workers exposed to porcine brain

Background In October 2007, a cluster of patients experiencing a novel polyradiculoneuropathy was identified at a pork abattoir (Plant A). Patients worked in the primary carcass processing area (warm room); the majority processed severed heads (head-table). An investigation was initiated to determine risk factors for illness. Methods and Results Symptoms of the reported patients were unlike previously described occupational associated illnesses. A case-control study was conducted at Plant A. A case was defined as evidence of symptoms of peripheral neuropathy and compatible electrodiagnostic testing in a pork abattoir worker. Two control groups were used - randomly selected non-ill warm-room workers (n = 49), and all non-ill head-table workers (n = 56). Consenting cases and controls were interviewed and blood and throat swabs were collected. The 26 largest U.S. pork abattoirs were surveyed to identify additional cases. Fifteen cases were identified at Plant A; illness onsets occurred during May 2004–November 2007. Median age was 32 years (range, 21–55 years). Cases were more likely than warm-room controls to have ever worked at the head-table (adjusted odds ratio [AOR], 6.6; 95% confidence interval [CI], 1.6–26.7), removed brains or removed muscle from the backs of heads (AOR, 10.3; 95% CI, 1.5–68.5), and worked within 0–10 feet of the brain removal operation (AOR, 9.9; 95% CI, 1.2–80.0). Associations remained when comparing head-table cases and head-table controls. Workers removed brains by using compressed air that liquefied brain and generated aerosolized droplets, exposing themselves and nearby workers. Eight additional cases were identified in the only two other abattoirs using this technique. The three abattoirs that used this technique have stopped brain removal, and no new cases have been reported after 24 months of follow up. Cases compared to controls had higher median interferon-gamma (IFNγ) levels (21.7 pg/ml; vs 14.8 pg/ml, P<0.001). Discussion This novel polyradiculoneuropathy was associated with removing porcine brains with compressed air. An autoimmune mechanism is supported by higher levels of IFNγ in cases than in controls consistent with other immune mediated illnesses occurring in association with neural tissue exposure. Abattoirs should not use compressed air to remove brains and should avoid procedures that aerosolize CNS tissue. This outbreak highlights the potential for respiratory or mucosal exposure to cause an immune-mediated illness in an occupational setting

Global reorganization of deep-sea circulation and carbon storage after the last ice age

Funding information: This work was supported by grants from the National Science Foundation (OCE-2015647 and OCE-2032340 to PAR; OCE- 2032343 to MPH); NERC grant NE/N011716/1 to JWBR and NERC grant NE/M004619/1 to AB.Using new and published marine fossil radiocarbon (14C/C) measurements, a tracer uniquely sensitive to circulation and air-sea gas exchange, we establish several benchmarks for Atlantic, Southern, and Pacific deep-sea circulation and ventilation since the last ice age. We find the most 14C-depleted water in glacial Pacific bottom depths, rather than the mid-depths as they are today, which is best explained by a slowdown in glacial deep-sea overturning in addition to a “flipped” glacial Pacific overturning configuration. These observations cannot be produced by changes in air-sea gas exchange alone, and they underscore the major role for changes in the overturning circulation for glacial deep-sea carbon storage in the vast Pacific abyss and the concomitant drawdown of atmospheric CO2.Publisher PDFPeer reviewe

Determination of Matter Surface Distribution of Neutron-rich Nuclei

We demonstrate that the matter density distribution in the surface region is determined well by the use of the relatively low-intensity beams that become available at the upcoming radioactive beam facilities. Following the method used in the analyses of electron scattering, we examine how well the density distribution is determined in a model-independent way by generating pseudo data and by carefully applying statistical and systematic error analyses. We also study how the determination becomes deteriorated in the central region of the density, as the quality of data decreases. Determination of the density distributions of neutron-rich nuclei is performed by fixing parameters in the basis functions to the neighboring stable nuclei. The procedure allows that the knowledge of the density distributions of stable nuclei assists to strengthen the determination of their unstable isotopes.Comment: 41 pages, latex, 27 figure

Olfaction: anatomy, physiology and behavior

The anatomy, physiology and function of the olfactory system are reviewed, as are the normal effects of olfactory stimulation. It is speculated that olfaction may have important but unobtrusive effects on human behavior