Financial Policy and Taxation Relevancy in Theoretical and Practical Financial Economics

The foremost purpose of this paper is to concisely explain to individuals teaching economics in an academic setting or using economics in a practical setting some of the basics of long run financial theory and taxation items focusing on the dividend policy decision of a corporation. The main motivation for this study is based on observations of economists being very deficient in the discipline of finance and taxation especially in long run financial concepts. Many times practitioners or academics who are educated in the area of economics lack any type of background in finance and/or taxes and therefore are deficient with their knowledge of financial theory and applications. This disconnect prevents using many financial applications in their own classes, in their own businesses or with their own research. This paper serves as a primer to some of the long run dividend policy theories that individuals can use as a starting point to their additional research, study or use in teaching. Areas related to dividend policy and financial theory in general can be utilized by economists in academia and the private sector to enhance and advance their professional careers

Hypertension and Cognitive Functioning: A Perspective in Historical Context

Our objective is to characterize the development of the literature on hypertension and cognitive functioning from a historical perspective. This goal was stimulated by the review on “Historical Trends and Milestones in Hypertension Research” in the October 2012 issue of Hypertension. Our specific aims are threefold: (1) to trace and describe the history of this area of research; (2) to identify milestones in knowledge and methods; and (3) to discuss briefly how this literature translates into patient care. The topic is of major relevance to research and practice because hypertension is a well-known risk factor for decline in cognitive performance within the normal range of cognitive functioning, mild cognitive impairment (MCI) and dementia. It is important to emphasize 3 features of the review: (1) it is not designed as a critical review of the literature, but rather to describe the historical influences on our current knowledge base (poor, mediocre and outstanding papers from the past have all shaped our present); (2) word-count limitations require that we omit statistical detail except to emphasize effect sizes in pivotal papers; and (3) each milestone topic is addressed by noting the earliest work then followed by examples of papers representing pivotal events. A number of comprehensive re- views of this literature are available, including a seminal paper summarizing the formative years of this research. Please see http://hyper.ahajournals.org for citations to additional reviews of the literature and papers published in Hypertension. We recognize the importance of the emerging literature on hypotension and cognitive function, but refer the readers to previous reviews which include this topic

Plastic male mating behavior evolves in response to the competitive environment

Male reproductive phenotypes can evolve in response to the social and sexual environment. The expression of many such phenotypes may also be plastic within an individual's lifetime. For example, male Drosophila melanogaster show significantly extended mating duration following a period of exposure to conspecific male rivals. The costs and benefits of reproductive investment, and plasticity itself, can be shaped by the prevailing sociosexual environment and by resource availability. We investigated these ideas using experimental evolution lines of D. melanogaster evolving under three fixed sex ratios (high, medium, and low male-male competition) on either rich or poor adult diets. We found that males evolving in high-competition environments evolved longer mating durations overall. In addition, these males expressed a novel type of plastic behavioral response following exposure to rival males: they both significantly reduced and showed altered courtship delivery, and exhibited significantly longer mating latencies. Plasticity in male mating duration in response to rivals was maintained in all of the lines, suggesting that the costs of plasticity were minimal. None of the evolutionary responses tested were consistently affected by dietary resource regimes. Collectively, the results show that fixed behavioral changes and new augmentations to the repertoire of reproductive behaviors can evolve rapidly

Relation of Food Insecurity and Hemoglobin Level in Preschool Aged Children

Background. The iron deficiency anemia is a worldwide public problem, especially in developing countries, related to increased body needs and inadequate supply of iron from the diet. Objective. To analyze the association of food insecurity with hemoglobin concentration and the prevalence of anemia in preschool aged children in the city of Taubaté, São Paulo, Brazil. Methods. A cross-sectional study was conducted with 306 children of preschool age. The nutritional status was assessed according to hemoglobin level and anthropometric indicators. Socioeconomic data and Brazilian Household Food Insecurity Measurement Scale (EBIA) results were obtained from interview with parents. Results. The prevalence of anemia was around 19% of preschool aged children and 41.2% families presented food insecurity. The anthropometric indicators were not associated with food insecurity and even though the bivariate analysis demonstrated that mild food insecurity affects the hemoglobin level, after adjusting the multivariate model this association lost significance (p>0.05). Conclusion. The prevalence of anemia of 19.2% and the household food insecurity was found among 42.2% of the population

Biogeochemical and historical drivers of microbial community composition and structure in sediments from Mercer Subglacial Lake, West Antarctica

Ice streams that flow into Ross Ice Shelf are underlain by water-saturated sediments, a dynamic hydrological system, and subglacial lakes that intermittently discharge water downstream across grounding zones of West Antarctic Ice Sheet (WAIS). A 2.06 m composite sediment profile was recently recovered from Mercer Subglacial Lake, a 15 m deep water cavity beneath a 1087 m thick portion of the Mercer Ice Stream. We examined microbial abundances, used 16S rRNA gene amplicon sequencing to assess community structures, and characterized extracellular polymeric substances (EPS) associated with distinct lithologic units in the sediments. Bacterial and archaeal communities in the surficial sediments are more abundant and diverse, with significantly different compositions from those found deeper in the sediment column. The most abundant taxa are related to chemolithoautotrophs capable of oxidizing reduced nitrogen, sulfur, and iron compounds with oxygen, nitrate, or iron. Concentrations of dissolved methane and total organic carbon together with water content in the sediments are the strongest predictors of taxon and community composition. δ¹³C values for EPS (−25 to −30‰) are consistent with the primary source of carbon for biosynthesis originating from legacy marine organic matter. Comparison of communities to those in lake sediments under an adjacent ice stream (Whillans Subglacial Lake) and near its grounding zone provide seminal evidence for a subglacial metacommunity that is biogeochemically and evolutionarily linked through ice sheet dynamics and the transport of microbes, water, and sediments beneath WAIS

Biogeochemistry and microbial diversity in the marine cavity beneath the McMurdo Ice Shelf, Antarctica:Biogeochemistry under the MCM ice shelf

Ice shelves surround ~ 75% of Antarctica's coastline and are highly sensitive to climate change; several have recently collapsed and others are predicted to in the near future. Marine waters beneath ice shelves harbor active ecosystems, while adjacent seas can be important areas of bottom water formation. Despite their oceanographic significance, logistical constraints have resulted in few opportunities to directly sample sub-ice shelf cavities. Here, we present the first data on microbial diversity and biogeochemistry beneath the McMurdo Ice Shelf (MIS) near Ross Island, Antarctica. Physicochemical profiles obtained via a 56 m deep borehole through the MIS revealed three vertically layered water masses (Antarctic Surface Water [AASW], Ice Shelf Water [ISW], and modified High Salinity Shelf Water [mHSSW]). Metabolically active, moderately diverse (Shannon diversity from 2.06 to 5.74) microbial communities were detected in the AASW and mHSSW. Heterotrophic bacterial production and dissolved organic matter concentrations were higher (12-37% and 24%, respectively) in mHSSW relative to AASW. Chemoautotrophic production was 5.3 nmol C L-1 d-1 and 6.0 nmol C L-1 d-1 in the AASW and mHSSW, respectively. Phytoplankton cells were more abundant and larger in the mHSSW sample relative to the AASW, which indicates sinking of phytoplankton produced in surface waters and, together with southerly flowing currents (0.09-0.16 m s-1), horizontal advection of phytoplankton from McMurdo Sound. Advected phytoplankton carbon together with in situ chemoautotrophic production provide important sources of organic matter and other reduced compounds to support ecosystem processes in the dark waters in the ice shelf cavity

Physiological Ecology of Microorgansisms in Subglacial Lake Whillans

Subglacial microbial habitats are widespread in glaciated regions of our planet. Some of these environments have been isolated from the atmosphere and from sunlight for many thousands of years. Consequently, ecosystem processes must rely on energy gained from the oxidation of inorganic substrates or detrital organic matter. Subglacial Lake Whillans (SLW) is one of more than 400 subglacial lakes known to exist under the Antarctic ice sheet; however, little is known about microbial physiology and energetics in these systems. When it was sampled through its 800 m thick ice cover in 2013, the SLW water column was shallow (~2 m deep), oxygenated, and possessed sufficient concentrations of C, N, and P substrates to support microbial growth. Here, we use a combination of physiological assays and models to assess the energetics of microbial life in SLW. In general, SLW microorganisms grew slowly in this energy-limited environment. Heterotrophic cellular carbon turnover times, calculated from 3H-thymidine and 3H-leucine incorporation rates, were long (60 to 500 days) while cellular doubling times averaged 196 days. Inferred growth rates (average ~0.006 d-1) obtained from the same incubations were at least an order of magnitude lower than those measured in Antarctic surface lakes and oligotrophic areas of the ocean. Low growth efficiency (8%) indicated that heterotrophic populations in SLW partition a majority of their carbon demand to cellular maintenance rather than growth. Chemoautotrophic CO2-fixation exceeded heterotrophic organic C-demand by a factor of ~1.5. Aerobic respiratory activity associated with heterotrophic and chemoautotrophic metabolism surpassed the estimated supply of oxygen to SLW, implying that microbial activity could deplete the oxygenated waters, resulting in anoxia. We used thermodynamic calculations to examine the biogeochemical and energetic consequences of environmentally imposed switching between aerobic and anaerobic metabolisms in the SLW water column. Heterotrophic metabolisms utilizing acetate and formate as electron donors yielded less energy than chemolithotrophic metabolisms when calculated in terms of energy density, which supports experimental results that showed chemoautotrophic activity in excess of heterotrophic activity. The microbial communities of subglacial lake ecosystems provide important natural laboratories to study the physiological and biogeochemical behavior of microorganisms inhabiting cold, dark environments

A dieta e seu reflexo na saúde bucal em grupo de idosos: Relato de experiência/ Diet and its reflection on oral health in a group of elderly: Experience Report

Introdução: A dieta e condição nutricional influenciam a saúde bucal de diversas formas. As deficiências nutricionais podem resultar em defeitos nas estruturas dentais tanto durante a formação e erupção do dente, como após esse processo de surgimento. Os açúcares e ácidos provenientes dos alimentos podem causar cárie e erosão dentária, respectivamente. Além disso, alguns alimentos apresentam papel protetor para o câncer de boca, enquanto os defeitos nutricionais e dietas inadequadas, além do fumo e do álcool, podem contribuir para o risco de desenvolver a doença. A nutrição adequada também beneficia os tecidos periodontais (FREIRE et al., 2012). Relato de caso: Trata-se de um relato de experiência sobre A dieta e seu reflexo na saúde bucal com grupo de 80 idosos participantes do projeto “Envelhecimento Saudável” da Instituição de Ensino Superior Nova Esperança, em João Pessoa-PB, sendo formada por 18 alunos das áreas de medicina, odontologia, enfermagem e fisioterapia e 4 tutoras. A abordagem foi multidisciplinar e de índole lúdica. A elaboração e execução da vivência foi voltado para o entendimento do processo de alimentação saudável e deletéria para a saúde bucal dos idosos, bem como atentar para o desenvolvimento da cognição motora e o relacionamento entre os membros do grupo. A ação foi realizada em salas da instituição utilizando os recursos de multimídia, cartolinas, figuras, tesouras, colas e pincéis. O trabalho consistiu em identificar as figuras dos alimentos que contribuíam ou não para a saúde bucal. Estas foram coladas em quadros diferentes identificados como “Bom para a saúde bucal” e “Ruim para a saúde bucal”. Os recortes foram realizados pelos próprios idosos e os alunos e tutores envolvidos puderam orientar e ajudar nesta tarefa. O material informativo foi construído pelos participantes e visou não somente o conhecimento científico como a cognição motora dos idosos. Almejou-se com a ação orientar os idosos quanto a importância da alimentação saudável para a saúde bucal, o entretenimento e o fortalecimento de laços de amizade no grupo. Coclusão: Os participantes avaliaram a atividade como sendo de significativa contribuição para o seu cotidiano, bem como para a aquisição de novos conhecimentos e hábitos saudáveis