Glycemic index, nutrient density, and promotion of aberrant crypt foci in rat colon

We speculated that a diet with a high glycemic index (GI), or a diet with a low nutrient density (nutrient-to-calorie ratio), would enhance colon carcinogenesis, presuma-bly via increased insulin resistance. Forty-eight female Sprague -Dawley rats (SD) received an azoxymethane injection (20mg /kg) and were randomized to 5 groups given an AIN76 diet containing (1) 65% starch by wt. (2) 65% glucose, GI=100, (3) 65% fructose, GI=23, (4) 82% starch, or (5) 39% oil and 39% sucrose. The nutrient density was halved in 4﷓5 diets compared to 1﷓3 diets. Promotion was assessed by the multi-plicity (number of crypts) of aberrant crypt foci (ACF), an early marker of colon carcinogenesis. Insulin resistance was estimated by (blood insulin x blood glucose), by plasma triglycerides, and by visceral fat. To confirm the results in another rat strain, the whole experiment was duplicated in 48 female Fischer F344 rats. Results show that: (i) ACF multiplicity was not different in glucose- and fructose-fed rats (p>0.7): diets with contrasting GI had the same effect on ACF growth. (ii) Diets of low nutrient density increased visceral fat (p<0.05), but reduced the ACF size in F344 (p<0.001, no reduction in SD). (iii) Indirect insulin resistance markers (FIRI index, blood triglycerides, visceral fat) did not correlate with ACF multiplicity. These results do not support the hypothesis that diets with a high glycemic index, or of low nutrient density, or diets that increase some indirect insulin resistance markers, can promote colon carcinogenesis in female rats

Insulin Injections Promote the Growth of Aberrant Crypt Foci in the Colon of Rats

The main objective of the present study was to test the hypothesis that exogenous insulin would enhance colon carcinogenesis. Thirty-six female F344 rats, fed ad libitum a low fat rodent chow, received a single azoxymethane injection (20 mg/kg), and were randomized a week later to two groups. Control rats were given 5 days a week a s.c. saline injection, and experimental rats were given ultralente bovine insulin, 20 U/kg. The promoting effect of insulin injections was assessed by the multiplicity (number of crypts) of aberrant crypt foci after 100 d of treatment (72 injections). The rats given insulin ate more and were heavier than controls (215 ± 11 vs. 182 ± 7 g, p<0.001). Insulin injections also increased the amount of abdominal fat, the plasma triglycerides, and the insulinemia, and decreased blood glucose (all p<0.05). The number of aberrant crypt foci was the same in both groups, but their multiplicity was significantly increased by the insulin injections (2.8 ± 0.3 vs. 2.5 ± 0.2 crypt/focus in controls, p=0.007). Besides, the proportion of sialomucin producing foci was higher in insulin injected rats than in controls (p=0.04). These data show that exogenous insulin can promote colon carcinogenesis in rats, and suggest that lifestyle and diets leading to low blood insulin might protect humans against colorectal cancer

Endogenous N-nitroso compounds, and their precursors, present in bacon, do not initiate or promote aberrant crypt foci in the colon of rats

Processed meat intake is associated with increased risk of colorectal cancer. This association may be explained by the endogenous formation of N-nitroso compounds (NOC). The hypothesis that meat intake can increase fecal NOC levels and colon carcinogenesis was tested in 175 Fischer 344 rats. Initiation was assessed by the number of aberrant crypt foci (ACF) in the colon of rats 45 days after the start of a high-fat bacon-based diet. Promotion was assessed by the multiplicity of ACF (crypts per ACF) in rats given experimental diets for 100 days starting 7 days after an azoxymethane injection. Three promotion studies were done, each in 5 groups of 10 rats, whose diets contained 7%, 14%, or 28% fat. Tested meats were bacon, pork, chicken, and beef. Fecal and dietary NOC were assayed by thermal energy analysis. Results show that feces from rats fed bacon-based diets contained 10-20 times more NOC than feces from control rats fed a casein-based diet (all p < 0.0001 in 4 studies). In bacon-fed rats, the amount of NOC input (diet) and output (feces) was similar. Rats fed a diet based on beef, pork, or chicken meat had less fecal NOC than controls (most p < 0.01). No ACF were detected in the colon of bacon-fed uninitiated rats. After azoxymethane injection, unprocessed but cooked meat-based diets did not change the number of ACF or the ACF multiplicity compared with control rats. In contrast, the bacon-based diet consistently reduced the number of large ACF per rat and the ACF multiplicity in the three promotion studies by 12%, 17%, and 20% (all p < 0.01). Results suggest that NOC from dietary bacon would not enhance colon carcinogenesis in rats

Major Development in Income Taxation of Chapter 12 Bankruptcy Debtors

The Eighth Circuit Court of Appeals,1 on September 16, 2009, handed down a decision in the long-running battle between the Internal Revenue Service and Chapter 12 bankruptcy debtors over the meaning of the 2005 amendment to the Bankruptcy Code.2 That amendment was to provide relief to Chapter 12 farm and ranch debtors in light of the long-standing favorable treatment given individual debtors under Chapter 7 and Chapter 11 of the Bankruptcy Code.3 Congress had refused to extend the same treatment to individuals filing under Chapter 12 but instead enacted in 2005 a special provision for Chapter 12 filers4 that proved to be controversial as to its meaning because of the ambiguities in the language chosen by Congress.5 As it turned out, the Chapter 12 solution was more favorable to the debtor than the provisions applicable to Chapter 7 and 11 filers inasmuch as tax claims are treated as unsecured claims even if not paid in full

The U.S. Supreme Court Settles (for Now) One of the Chapter 12 Bankruptcy Tax Issues

On May 14, 2012, just over seven years after enactment of the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 (popularly referred to as BAPCPA),1 the United States Supreme Court resolved the conflict in the Circuit Courts of Appeal2 over the taxation of income and capital gains in a Chapter 12 Bankruptcy case under BAPCPA. The holding of the high court denies Chapter 12 debtors the opportunity to have the income tax liability arising post-petition discharged in bankruptcy. In context, the term post-petition includes income generated prior to the date of filing bankruptcy and yet occurring during the tax year of filing. The court reached that conclusion by finding that post-petition sales of farm and ranch property are not “incurred by the estate” under Section 503(b) of the Bankruptcy Code and, therefore, are not collectible from the estate and are not eligible for discharge under the Chapter 12 plan.

Bankruptcy Filing After Special Use Valuation Election

Rarely is bankruptcy filing contemplated when a special use valuation election of farmland is filed.1 However, financial adversity can overtake a qualified heir or heirs who are responsible for paying the recapture tax either because of reduced farm or ranch income from production or a major catastrophe which results in a filing in bankruptcy.2 Several possible issues may arise, including the effect of bankruptcy on personal liability for the tax benefits from the special use valuation filing.

Bankruptcy Court Interpretation of Chapter 12 Tax Rules

The first Bankruptcy Court interpretation1 of the provisions in the Bankruptcy Abuse Prevention and Consumer Protection Act of 20052 pertaining to the income tax treatment of asset dispositions in Chapter 12 bankruptcy cases3 has been published. The first case, involving a hog farmer from Northern Iowa who had encountered disease problems in the swine herd and a series of accidents (following a period of low hog prices), tested the income tax rules enacted in 2005 for Chapter 12 filers. Although the decision was favorable to the taxpayers on some issues, the opinion did not go as far as the taxpayer had hoped. Counsel for the taxpayer indicates that an appeal is likely and legislative clarification of the key issues has not been ruled out

Pluronic F68 block polymer, a very potent suppressor of carcinogenesis in the colon of rats and mice

Polyethylene-glycol (PEG) is a strong inhibitor of colon cancer in rats, and the most potent suppressor of aberrant crypt foci. 9 PEG-like block copolymers were tested in rodents, after an azoxymethane injection. Dietary pluronic F68 led to a 98.6% reduction in the number of aberrant crypt foci in a first rat study (P< 0.0001). Next 3 studies confirmed this pluronic efficacy in rats and mice. This non-toxic laxative seems roughly 5 times more potent than PEG for chemoprevention. © 2001 Cancer Research Campaign http://www.bjcancer.co

Processes governing development of ecotoxicity in clayey and silty soils incubated with olive mill wast water under different temperature and humidity conditions

Olive oil production generates olive mill wastewater (OMW) with a high content in nutrients and phenolic substances. Its application to soil could be a cost-effective solution for recycling. However, the degree of toxic effects of OMW on soil biota is widely unknown and has to be considered when searching for adisposal strategy. The objective of this study was to understand the degradation process of OMW organic matter and its influence on toxic effects as well as soil properties. We hypothesized that OMW toxicity decreases with degradation of its phenolic components. A higher soil biological activity was expected to increase degradation. We incubated a clayey soil and a silty soil with OMW for 60 days under conditions typical for this region in order to simulate the application during various seasons (winter, spring, summer dry, summer wet). Soil respiration, pH, electrical conductivity, total phenolic content as well as anion and cation content, specific ultraviolet absorbance at 254 nm and dissolved organic carbon were measured at ten points of time during incubation. Soils and methanolic soil extracts were tested for ecotoxicity using Lepidium sativum germination and Folsomia candida egg hatching rate. The degradation and transformation of OMW-organic matter was stronger under warm and humid conditions than under cold and dry conditions. It was furthermore enhanced in the clayey soil compared to the silty soil. Most severe ecotoxicological effects were found under summer dry conditions while spring as well as summer wet conditions led to a fast recovery of both germination and hatching. However, the silty soil did not recover to preapplication levels. In the clayey soil, germination parameter were higher than in control after around 30 days suggesting a fertilizing effect. Effects in methanol extracts were higher in all soils and climatic scenarios. Therefore, remobilization of OMW derived toxic compounds has to be considered on a long-term scale. Egg hatching as most sensitive life-cycle parameter of Folsomia candida showed also the same relation to climatic conditions and soil type but was more robust to OMW compared to Lepidium sativum. Environmental conditions as well as soil type are key factors determining degradation of OMW organic matter and OMW derived ecotoxicity. Therefore, spring application (warm and wet) of OMW seems to be a compromise with regard to OMW recycling, OMW occurrence in winter and farmer considerations

Major Developments In Chapter 12 Bankruptcy

In the most far-reaching revision of bankruptcy law since 1978,1 Congress has passed and the President is expected to sign legislation making major changes in bankruptcy law.2 With respect to agriculture, the changes are principally in two areas – (1) amendments to the eligibility requirements for Chapter 12 filing and (2) modification of the income tax treatment of gains on property liquidated in connection with a Chapter 12 bankruptcy reorganization. A third major area of importance is that the homestead exemption is limited to $125,000 if the debtor purchased the residence less than three years and four months (defined as 1215 days) before filing.3 There are exceptions for- (1) the residence of a “family farmer” and (2) any amount rolled over from another residence acquired by the debtor before the 1215 day period provided the prior and current residences are located in the same state.