It\u27s Not Love, But It\u27s Not Bad: A Response to Critics of Prepaid College Tuition Plans

Two years ago one of the authors published an article surveying the tax ramifications of prepaid college tuition plans, with a focus on the Michigan plan - the Michigan Education Trust ( MET ). That article took a generally positive view of such plans in general and of MET in particular. It discussed three basic themes: 1) the uncertainty of existing tax law with respect to prepaid tuition plans requires clarifying congressional legislation; 2) the position of the Internal Revenue Service ( Service ) with respect to prepaid tuition plans, as enunciated in a private letter ruling addressed to MET, is flawed; and 3) the position that prepaid tuition plans are basically a good idea, that deserve tax-favored treatment in any clarifying congressional legislation in order to be successful. Commentary by other authors undoubtedly bears out the first theme. The novelty of prepaid tuition plans and their sheer lack of fit with existing Internal Revenue Code provisions make predicting the tax consequences of such plans more an exercise in speculation than in legal analysis. Perhaps one could do as well by casting lots or throwing darts as with the Code and regulations. Moreover, the commentators have generally agreed that the Service\u27s position is flawed, although for widely varying reasons

I Love The Girl Who Kisses : I Hate The Girl Who Don\u27t

https://digitalcommons.library.umaine.edu/mmb-vp/5883/thumbnail.jp

Assessing the Value of Coordinated Sire Genetics in a Synchronized AI Program

Synchronized artificial insemination was used to inseminate cows using different types of sire genetics, including low-accuracy, calving-ease, and high-accuracy. These three calf sire groups were compared to calves born to cows bred using natural service. We found substantial production efficiency grains, carcass merit improvement, and economic value to calves born to cows following a synchronized artificial insemination program with high-accuracy semen included. The economic advantage to the high-accuracy calf sire group was computed to be in the neighborhood of $40 to$80/head, relative to the natural service calf sire group.artificial insemination, beef, cow, carcass, feed-out, genetics, pre-conditioning, sire synchronization., Agricultural Finance,

A Systematic Review of the Efficacy of Cognitive Stimulation Therapy (CST) on Quality of Life in Persons with Dementia

Quality of life (QoL) is an established outcome measure of patients with dementia and is strongly influenced by an individual\u27s environment and mood. While there are many outcomes that can be examined with Cognitive stimulation therapy (CST) interventions, this systematic review focused on quality of life

Program Design Considerations for Leadership Training for Dental and Dental Hygiene Students

Peer Reviewedhttps://deepblue.lib.umich.edu/bitstream/2027.42/153631/1/jddj002203372012762tb05246x.pd

Developing Dental Faculty for the Future: ADEA/AAL Institute for Teaching and Learning, 2006–09

This report summarizes the history and curriculum of the American Dental Education Association/Academy for Academic Leadership Institute for Teaching and Learning (ADEA/AAL ITL) Program for Dental School Faculty, describes participant feedback, and reviews how the program serves the faculty development initiatives of the American Dental Education Association. The fifty-hour program (6.5 days), conducted in two phases at collaborating dental schools, enhances core academic competencies of new and transitional faculty, including faculty members whose responsibilities include predoctoral, allied, and postdoctoral dental education. The program's mission is to prepare participants to become more effective teachers and develop other skills that will facilitate confidence, job satisfaction, and professional growth in the academic environment. From 2005 to 2009, 174 individuals graduated from the program, representing forty-three schools of dentistry in the United States and Canada and twenty-nine private practices. A total of forty scholarships have been awarded to participants by the American Academy of Periodontology Foundation, the American Academy of Pediatric Dentistry, and the American Association of Orthodontists. In an online survey completed by 75 percent of ADEA/AAL ITL participants, 99 percent indicated they were positive or highly positive about their learning experience in this faculty development program. Ninety-six percent stated that the program had been important or very important in their effectiveness as a teacher. In 2010, the program will be held at the University of North Carolina at Chapel Hill School of Dentistry, with phase I occurring on August 19-22, 2010, and phase II on October 22-24, 2010. In summary, the ADEA/AAL ITL is addressing an unmet need through a formal professional development program designed to help new and potential faculty members thrive as educators and become future leaders in academic health care

The Lore of Low Methane Livestock:Co-Producing Technology and Animals for Reduced Climate Change Impact

Methane emissions from sheep and cattle production have gained increasing profile in the context of climate change. Policy and scientific research communities have suggested a number of technological approaches to mitigate these emissions. This paper uses the concept of co-production as an analytical framework to understand farmers’ evaluation of a 'good animal’. It examines how technology and sheep and beef cattle are co-produced in the context of concerns about the climate change impact of methane. Drawing on 42 semi-structured interviews, this paper demonstrates that methane emissions are viewed as a natural and integral part of sheep and beef cattle by farmers, rather than as a pollutant. Sheep and beef cattle farmers in the UK are found to be an extremely heterogeneous group that need to be understood in their specific social, environmental and consumer contexts. Some are more amenable to appropriating methane reducing measures than others, but largely because animals are already co-constructed from the natural and the technical for reasons of increased production efficiency

How Can I Drink Safely?; Perception Versus the Reality of Alcohol Consumption

This article investigates differences between perception and actual consumption of alcohol in young adults within the UK, suggesting that inaccurate information in the public domain may hamper those seeking to drink safely plus the development of moderate drinking cultures. Results confirm that inaccurate information may be preventing the development of safe drinking behaviours among certain groups. In addition, they indicate that some groups choose to ignore safe consumption limits in particular circumstances. Results indicate that many government strategies aimed at reducing unsafe drinking behaviour are inaccurately targeted; changing male public consumption behaviour may trigger changes in female behaviour