Are They or Aren’t They “Retirement Funds”? The Case for Including Funds from an Inherited IRA in a Debtor’s Bankruptcy Estate

This Note first discusses the subsequent history of Clark. Next, it discusses the legal history of both non-inherited and inherited IRAs leading up to the Clark decision. Then, it details the Court’s decision in Clark. Finally, it concludes with a comparison of state and federal exemption schemes, using Missouri as an example, calling for reform of Bankruptcy Code Section 522(b)(3)

An Examination of the Relationship between Conversational Sensitivity and Listening Styles

Previous research on conversational sensitivity and listening styles has shown inconsistent results on the relationship between the two concepts. This study is designed to continue the line of research by further examining the relationship of the two concepts and between the dimensions. Two hundred and seventy students in the basic courses of Communication and Psychology participate in this study. The results indicate that significantly positive and negative relationships exist among the dimensions of the two concepts. Gender differences on the two concepts are also tested. Limitations and directions for future research are as well discussed

Preparing Australian Special Educators: Courses and Content

: The characteristics and content of post-graduate courses in special and/or inclusive teacher education in Australian universities were examined using publicly available material on university websites. Content analysis was guided by a set of content area elements covering desirable skills and knowledge for special educators that were identified in the Australian literature. The presence or absence of these content elements in each course and in core or elective units was coded for 28 courses from 21 universities. All or most courses covered generic content such as teaching strategies and evaluating and using research. However, more specialist content, such as explicit teaching strategies and instruction in literacy and numeracy, was absent from over half the courses. The implications of these findings are discussed in the context of the limitations necessarily imposed by the inclusion of only publicly available online information

Rural Retiree Volunteer Motivations for Nonfamily-Based Intergenerational Communication

Several decades of research document a growing communication gap between older adults and younger generations, with retirees limiting the information they share with younger generations. This limitation is often due to older adults\u27 low self-efficacy and technology as a communication distraction, a trend which has resulted in the loss of intellectual capital for younger generations. The purpose of the study was to understand and increase knowledge transfer between retirees and unrelated younger people in a rural Canadian community. Communication theory of identity and social cognitive theory provided the research frameworks. The research questions examined what knowledge retirees could pass down, retirees\u27 reasons for sharing knowledge, and the community\u27s influence on generational communication. A qualitative case study incorporated several data sources including in-depth semi-structured individual interviews and focus groups (N = 40), and an analysis of existing literature. Transcribed recordings and field note analysis using open coding and peer debrief review resulted in 5 emergent themes. Key findings indicated participants felt they had little or nothing to share despite a variety of life experiences, found communication success with nontechnology-based catalysts, and felt the community has closed social circles. Transferring identity during retirement was difficult for many participants, a finding which supported the resulting project: a retiree social transition workshop. These findings suggest that those approaching retirement may benefit from identity transition support from employment to retirement, resulting in increased well-being in retirement, increased self-efficacy and motivations, and improved knowledge transfer to younger generations

Preparing for a Northwest Passage: A Workshop on the Role of New England in Navigating the New Arctic

Preparing for a Northwest Passage: A Workshop on the Role of New England in Navigating the New Arctic (March 25 - 27, 2018 -- The University of New Hampshire) paired two of NSF\u27s 10 Big Ideas: Navigating the New Arctic and Growing Convergence Research at NSF. During this event, participants assessed economic, environmental, and social impacts of Arctic change on New England and established convergence research initiatives to prepare for, adapt to, and respond to these effects. Shipping routes through an ice-free Northwest Passage in combination with modifications to ocean circulation and regional climate patterns linked to Arctic ice melt will affect trade, fisheries, tourism, coastal ecology, air and water quality, animal migration, and demographics not only in the Arctic but also in lower latitude coastal regions such as New England. With profound changes on the horizon, this is a critical opportunity for New England to prepare for uncertain yet inevitable economic and environmental impacts of Arctic change

Miocene fossils show that kiwi (Apteryx, Apterygidae) are probably not phyletic dwarves

Copyright 2013 © Verlag Naturhistorisches Museum. Published version of the paper reproduced here with permission from the publisher. Publisher website: http://www.nhm-wien.ac.at/Until now, kiwi (Apteryx, Apterygidae) have had no pre-Quaternary fossil record to inform on the timing of their arrival in New Zealand or on their inter-ratite relationships. Here we describe two fossils in a new genus of apterygid from Early Miocene sediments at St Bathans, Central Otago, minimally dated to 19–16 Ma. The new fossils indicate a markedly smaller and possibly volant bird, supporting a possible overwater dispersal origin to New Zealand of kiwi independent of moa. If the common ancestor of this early Miocene apterygid species and extant kiwi was similarly small and volant, then the phyletic dwarfing hypothesis to explain relatively small body size of kiwi compared with other ratites is incorrect. Apteryx includes five extant species distributed on North, South, Stewart and the nearshore islands of New Zealand. They are nocturnal, flightless and comparatively large birds, 1–3 kg, with morphological attributes that reveal an affinity with ratites, but others, such as their long bill, that differ markedly from all extant members of that clade. Although kiwi were long considered most closely related to sympatric moa (Dinornithiformes), all recent analyses of molecular data support a closer affinity to Australian ratites (Casuariidae). Usually assumed to have a vicariant origin in New Zealand (ca 80–60 Ma), a casuariid sister group relationship for kiwi, wherein the common ancestor was volant, would more easily allow a more recent arrival via overwater dispersal

The window period of NEUROGENIN3 during human gestation

The basic helix-loop-helix transcription factor, NEUROG3, is critical in causing endocrine commitment from a progenitor cell population in the developing pancreas. In human, NEUROG3 has been detected from 8 weeks postconception (wpc). However, the profile of its production and when it ceases to be detected is unknown. In this study we have defined the profile of NEUROG3 detection in the developing pancreas to give insight into when NEUROG3- dependent endocrine commitment is possible in the human fetus. Immunohistochemistry allowed counting of cells with positively stained nuclei from 7 wpc through to term. mRNA was also isolated from sections of human fetal pancreas and NEUROG3 transcription analyzed by quantitative reverse transcription and polymerase chain reaction. NEUROG3 was detected as expected at 8 wpc. The number of NEUROG3-positive cells increased to peak levels between 10 wpc and 14 wpc. It declined at and after 18 wpc such that it was not detected in human fetal pancreas at 35-41 wpc. Analysis of NEUROG3 transcription corroborated this profile by demonstrating very low levels of transcript at 35-41 wpc, more than 10-fold lower than levels at 12-16 wpc. These data define the appearance, peak and subsequent disappearance of the critical transcription factor, NEUROG3, in human fetal pancreas for the first time. By inference, the window for pancreatic endocrine differentiation via NEUROG3 action opens at 8 wpc and closes between 21 and 35 wpc

The acceptability to patients of PhysioDirect telephone assessment and advice services; a qualitative interview study

Background: In response to long waiting lists and problems with access to primary care physiotherapy, several Primary Care Trusts (PCTs) (now Clinical Commissioning Groups CCGs) developed physiotherapy-led telephone assessment and treatment services. The Medical Research Council (MRC) funded PhysioDirect trial was a randomised control trial (RCT) in four PCTs, with a total of 2252 patients that compared this approach with usual physiotherapy care. This nested qualitative study aimed to explore the acceptability of the PhysioDirect telephone assessment and advice service to patients with musculoskeletal conditions. Methods: We conducted 57 semi-structured interviews with adults from 4 PCTs who were referred from general practice to physiotherapy with musculoskeletal conditions and were participating in the PhysioDirect trial. The Framework method was used to analyse the qualitative data. Results: The PhysioDirect service was largely viewed as acceptable although some saw it as a first step to subsequent face-to-face physiotherapy. Most participants found accessing the PhysioDirect service straightforward and smooth, and they valued the faster access to physiotherapy advice offered by the telephone service. Participants generally viewed both the PhysioDirect service and the physiotherapists providing the service as helpful. Participants’ preferences and priorities for treatment defined the acceptable features of PhysioDirect but the acceptable features were traded off against less acceptable features. Some participants felt that the PhysioDirect service was impersonal and impaired the development of a good relationship with their physiotherapist, which made the service feel remote and less valuable. Conclusion: The PhysioDirect service was broadly acceptable to participants since it provided faster access to physiotherapy advice for their musculoskeletal conditions. Participants felt that it is best placed as one method of accessing physiotherapy services, in addition to, rather than as a replacement for, more traditional face-to-face physiotherapy assessment and treatment

Miocene Fossils Reveal Ancient Roots for New Zealand’s Endemic Mystacina (Chiroptera) and Its Rainforest Habitat

This is an open access article distributed under the terms of the Creative Commons Attribution License , which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.The New Zealand endemic bat family Mystacinidae comprises just two Recent species referred to a single genus, Mystacina. The family was once more diverse and widespread, with an additional six extinct taxa recorded from Australia and New Zealand. Here, a new mystacinid is described from the early Miocene (19–16 Ma) St Bathans Fauna of Central Otago, South Island, New Zealand. It is the first pre-Pleistocene record of the modern genus and it extends the evolutionary history of Mystacina back at least 16 million years. Extant Mystacina species occupy old-growth rainforest and are semi-terrestrial with an exceptionally broad omnivorous diet. The majority of the plants inhabited, pollinated, dispersed or eaten by modern Mystacina were well-established in southern New Zealand in the early Miocene, based on the fossil record from sites at or near where the bat fossils are found. Similarly, many of the arthropod prey of living Mystacina are recorded as fossils in the same area. Although none of the Miocene plant and arthropod species is extant, most are closely related to modern taxa, demonstrating potentially long-standing ecological associations with Mystacina

Evaluating Global Health Partnerships: A Case Study of a Gavi HPV Vaccine Application Process in Uganda

Background: Global health partnerships have grown rapidly in number and scope, yet there has been less emphasis on their evaluation. Gavi, the Vaccine Alliance, is one such public-private partnership; in Gavi-eligible countries partnerships are dynamic networks of immunization actors who work together to support all stages and aspects of Gavi support. This paper describes a conceptual framework – the partnership framework – and analytic approach for evaluating the perceptions of partnerships’ added value as well as the results from an application to one case in Uganda. Methods: We used a mixed-methods case study design embedded in the Gavi Full Country Evaluations (FCE) to test the partnership framework on Uganda’s human papillomavirus (HPV) vaccine application partnership. Data from document review, interviews, and social network surveys enabled the testing of the relationships between partnership framework domains (context, structure, practices, performance, and outcomes). Topic guides were based on the framework domains and network surveys identified working together relationships, professional trust, and perceptions of the effectiveness, efficiency, and legitimacy of the partnership’s role in this process. Results: Data from seven in-depth interviews, 11 network surveys and document review were analyzed according to the partnership framework, confirming relationships between the framework domains. Trust was an important contributor to the perceived effectiveness of the process. The network was structured around the EPI program, who was considered the leader of this process. While the structure and composition of the network was largely viewed as supporting an effective and legitimate process, the absence of the Ministry of Education (MoE) may have had downstream consequences if this study’s results had not been shared with the Ministry of Health (MoH) and acted upon. The partnership was not perceived to have increased the efficiency of the process, perhaps as a result of unclear or absent guidelines around roles and responsibilities. Conclusion: The health and functioning of global health partnerships can be evaluated using the framework and approach presented here. Network theory and methods added value to the conceptual and analytic processes and we recommend applying this approach to other global health partnerships to ensure that they are meeting the complex challenges they were designed to address