The Evolution of Giving: Considerations for Regulation of Cryptocurrency Donation Deductions

This Issue Brief looks at the rapidly growing area of cryptocurrency donations to nonprofit organizations. Given the recent IRS guidance issued on taxation of Bitcoin, specifically its decision to treat cryptocurrencies as property, questions now arise as to how charitable contributions of the coins will be valued for tax deductions. Though Bitcoin resembles most other capital gain property, its volatility, general decline in value, anonymity, and potential for abuse require specific guidance on valuation and substantiation so as to handle its unique nature and prevent larger deductions for charitable contributions than those to which taxpayers are entitled

R ates and factors associated with falls in older European Americans, Afro-Caribbeans, African-Americans, and Hispanics

Purpose: To evaluate rates and factors associated with older adult falls in different ethnic groups. Participants and methods: Information on demographics, medical and falls history, and pain and physical activity levels was collected from 550 community-dwelling older adults (75±9 years old, 222 European Americans, 109 Afro-Caribbeans, 106 African-Americans, and 113 Hispanics). Results: Taking medications for anxiety (risk ratio [RR] =1.4, 95% confidence interval [CI] =1.1–2.0), having incontinence (RR =1.4, 95% CI =1.1–1.8, P=0.013), back pain (RR =1.4, 95% CI =1.0–1.8), feet swelling (RR =1.3, 95% CI =1.1–1.7), and age $75 years (RR =1.3, 95$75 years were associated with falls, and Afro-Caribbeans presented lower prevalence of falls. These findings need to be taken into consideration in clinical interventions in aging. Keywords: ethnicity, falls, risks, community dwelling, older adult

Use of agro-industrial by-products containing tannins for the integrated control of gastrointestinal nematodes in ruminants

Previous studies have illustrated that different bioactive legume fodders containing condensed tannins might represent one of the options for integrated sustainable control of gastrointestinal nematodes (GIN) in ruminants, which may help address the worldwide development of resistance to synthetic anthelmintics. More recently, impetus has been given to assess the potential antiparasitic activity of less conventional resources, represented by different agro-industrial by-products (AIBPs). This review presents in vitro and in vivo results obtained with a range of tannin-containing AIBPs of various geographical and botanical origins, namely AIBP of nuts, temperate and tropical barks, carob, coffee and cocoa. They tend to confirm the "proof of concept" for their antiparasitic effects and also for other aspects of ruminant production in an agro-ecological context. Socio-economic aspects of the exploitation of such non-conventional resources are also discussed as potential models of the circular economy, by using waste. The different modes of use of these resources are presented in this review, as well as strengths, weaknesses, opportunities, and threats (SWOT) analyses to illustrate the advantages and limitations of on-farm use

Association between mothers' and fathers' depressive symptoms, sense of coherence and perception of their child's temperament in early parenthood in Sweden

Aims: To examine whether there was any association between mothers' and fathers' post-partum depressive symptoms and sense of coherence and perception of their child's temperament. The hypotheses were that parents with depressive symptoms: 1) have more often a poor sense of coherence, and 2) perceive their child's temperament to be more difficult than parents without depressive symptoms. Methods: A total of 401 Swedish-speaking couples, who were the parents of children born through the years 2004-2006 in the northern part of the county of Vastmanland, Sweden, were invited to participate in the study. The parents answered 3 questionnaires including: at inclusion of the study: demographic data (n = 393 couples); at 3 months: the Edinburgh Postnatal Depression Scale and the Sense of Coherence Scale (n = 308 couples); and at 18 months: the Infant Characteristics Questionnaire (n = 272 couples). Results: Depressive symptoms measured at 3 months, were reported by 17.7% of mothers and 8.7% of fathers, and correlated significantly between mothers and fathers within couples (rho = 0.165, p = 0.003). Mothers and fathers with depressive symptoms had a poorer sense of coherence (p < 0.001, p < 0.001) and perceived their child's temperament as more difficult than mothers and fathers without depressive symptoms at 3 (p = 0.028, p < 0.001) and 18 months (p = 0.145, p = 0.012 respectively). Conclusions: Early parenthood has been studied thoroughly in mothers, but few studies have included fathers. Identifying problems in early parenthood could help predict later problems exhibited by the preschool child, which might be prevented by supportive programmes

International Collaboration in Gerontological Nursing.

The world stands on the threshold of a demographic revolution called global aging. We live in a global world where people travel for holidays and work; for some, migration is the only possible alternative to a precarious situation in their own country. Therefore, the older populations in our Western countries no longer have a shared past. To understand, help, and care for older adults from other countries, we need both specific knowledge of the individual as well as general knowledge of his or her country, culture, and family structures. According to the National Institute on Aging (2007), “there is a need to raise awareness about not only global aging issues but also the importance of rigorous cross-national scientific research and policy dialogue that will help us address the challenges and opportunities of an aging world” (p. 1)

Attitudes towards caring for older people in Scotland, Sweden and the United States: Angela Kydd and colleagues compare data from three countries to assess what staff think about working in the specialty

Aim To explore the attitudes of nurses and nursingstudents in Scotland, Sweden and the US towardsworking with older people.Method This quantitative study used the 20-itemMultifactorial Attitudes Questionnaire (MAQ) to elicitattitudes on ageism, resources, working environment,education and professional esteem. Researchers fromeach country distributed the questionnaires to nursingstudents and nurses, giving a convenience sampleof 1,587 respondents. Data were entered on theStatistical Package for Social Sciences version 18 andmerged into one large dataset.Results Scottish participants had the highest(positive) and Swedish participants the lowest meanMAQ score. The Kruskal-Wallis test showed significantdifferences in mean scores across the countries in 18 of the 20 statements, even when controlling for ageand experience.Most participants gave positive responses, butagreed that negative attitudes towards working witholder people pervade among peers due to workingconditions, poor career prospects and a perceived lackof professional esteem.Conclusion Inspirational educators, excellent clinicalplacements and increasing the professional esteemof those working with older people are required topromote the specialty as an attractive career option

Factors Associated With Physical Performance Measures in a Multiethnic Cohort of Older Adults

Objective: To explore the association between ethnicity, sociodemographic, health, and lifestyle factors, and physical performance (PP) in ethnically diverse community-dwelling older adults from one geographic area. Method: We used multivariable linear regression to identify factors associated with upper (grip strength [GS], arm curls [AC]) and lower (chair stands [CS]) body strength and mobility (gait speed [GSp]) in 577 older adults (mean age 74 +/- 8; 104 African American, 142 Afro-Caribbean, 123 Hispanic, and 208 European American) from South Florida. Results: Worse mental health was negatively associated with CS in African Americans and AC in Hispanics. Older age and higher body mass index (BMI) was associated with slower GSp in all except in Hispanics. Higher physical activity was associated with higher upper body strength in Hispanics and better mobility in African Americans and Afro-Caribbeans, but not in European Americans. Conclusion: Studies with large multiethnic cohorts are needed to further our understanding of ethnic differences in PP, which will help in tailoring interventions and recognizing unmet needs for health and social services

Factors Associated With Physical Performance Measures in a Multiethnic Cohort of Older Adults

Objective: To explore the association between ethnicity, sociodemographic, health, and lifestyle factors, and physical performance (PP) in ethnically diverse community-dwelling older adults from one geographic area. Method: We used multivariable linear regression to identify factors associated with upper (grip strength [GS], arm curls [AC]) and lower (chair stands [CS]) body strength and mobility (gait speed [GSp]) in 577 older adults (mean age 74 ± 8; 104 African American, 142 Afro-Caribbean, 123 Hispanic, and 208 European American) from South Florida. Results: Worse mental health was negatively associated with CS in African Americans and AC in Hispanics. Older age and higher body mass index (BMI) was associated with slower GSp in all except in Hispanics. Higher physical activity was associated with higher upper body strength in Hispanics and better mobility in African Americans and Afro-Caribbeans, but not in European Americans. Conclusion: Studies with large multiethnic cohorts are needed to further our understanding of ethnic differences in PP, which will help in tailoring interventions and recognizing unmet needs for health and social services