The Federal Income Tax and Reform of College Athletics: A Response to Professor Colombo and an Independent Critique

Large athletics programs bring a lot of attention to themselves and the universities of which they are a part. Once, that attention came only from success on the field or court. Now it also comes from how much money these programs spend, and on what, and its source. Calls to use the federal tax code to rein in athletics spending are, we believe, ill-advised. The IRS has limited resources and a lot to do. Its staff members know tax law, not the ins and outs of college athletics. Because universities are adept at “zeroing out” revenues and expenses, it is unlikely that new tax rules and added IRS oversight would do much to curtail spending. They could, however, impose significant compliance costs on universities. The result could be the worst of all worlds: considerable expense on universities to comply; little or no spending reform achieved; and an IRS diverted from core responsibilities

Constitutional and Other Issues in the Application of the Nebraska Uniform Trust Code to Preexisting Trusts

I. Introduction . . . . . 313 II. General Applicability to Trusts Created before January 1, 2005 . . . . . 317 A. Scope of Retroactive Application . . . . . 317 B. Constitutional Limitations . . . . . 318 C. Evolution of UTC Section 1106 and Its Comment . . . . . 324 D. Administrative Provisions . . . . . 327 III. Judicial Proceedings . . . . . 329 IV. Rules of Construction and Presumptions . . . . . 330 A. Clear Indication of a Contrary Intent . . . . . 330 B. Rules of Construction . . . . . 334 1. Scope of “Rules of Construction” . . . . . 334 2. Constitutional Limitations . . . . . 337 C. Presumptions . . . . . 338 1. Scope of Presumptions . . . . . 338 2. Constitutional Limitations . . . . . 340 V. Act Done Before the Effective Date . . . . . 340 VI. Statutes of Limitations . . . . . 341 VII. Substantive Trust Rules Warranting Special Consideration . . . . . 343 A. Claims of Certain Judgment Creditors Against Spendthrift and Discretionary Trusts . . . . . 343 B. Nonjudicial Settlements . . . . . 345 C. Modification or Termination of a Noncharitable Irrevocable Trust by Consent . . . . . 349 D. Modification or Termination Because of Unanticipated Circumstances . . . . . 352 E . Cy Pres . . . . . 355 F. Discretionary Distributions of a Trustee-Beneficiary . . . . . 356 VIII. Nebraska Constitutional Equity Jurisdiction . . . . . 359 IX. Nebraska Supreme Court Jurisdiction of Constitutional Issues . . . . . 361 X . Conclusion . . . . . 36

Checklists of selected shallow-water marine invertebrates of Florida

The initial draft of this list was based, in part, on information in American Seashells, second edition (Abbott, 1974) and on lists of mollusks prepared by the Council of Systematic Malacologists and the American Malacological Union for the American Fisheries Society (Turgeon et al., 1988; Turgeon et al., 1998).The Florida list was created by selecting from those larger lists the estuarine and marine species known from eastern North America and then by reducing that set of names, first by deleting the names of species not known from Florida and then by deleting the names of several hundred species known only from intermediate and deepwater regions of the continental shelf off Florida

Otolith Microchemical Fingerprints of Age-0 Red Snapper, Lutjanus campechanus, from the Northern Gulf of Mexico

Red snapper, Lutjanus campechanus, in the northern Gulf of Mexico (Gulf) are believed to constitute a single stock. However, tagging and genetics studies suggest there is little mixing between populations of red snapper in the northern Gulf, and little is known about mixing rates of adult fish. The long-term goal of our work is to determine if age-0 red snapper from different nursery areas have unique microchemical fingerprints in their sagittal otoliths, and if so, can the microchemical fingerprints at the core of adult otoliths be used to determine retrospectively nursery area of origin. Ultimately, we hope to use the microchemical fingerprints at the core of adult snapper otoliths to estimate adults\u27 mixing rates and movement patterns. In this study, the objective was to determine if age-0 red snapper collected from different northern Gulf nursery areas in summer and fall 1995 did contain unique microchemical fingerprints. Sagittal otoliths of age-0 red snapper collected off the coasts of Alabama/Mississippi, Louisiana, and Texas were analyzed using inductively coupled plasma atomic emission spectrometry (ICP-AES). Twelve elements in the sagittae of age-0 snapper were analyzed with ICP-AES. Of these, eight were put into a stepwise discriminant function analysis with the best-fitted model including Mg, Se, As, Fe, and AI, entered in that order (MANOVA, P \u3c 0.001). Cross-validated classification accuracies were 92% for Texas fish, 91% for Louisiana fish, and 92% for Alabama/Mississippi fish. Therefore, it appears that otolith microchemistry can be used to infer nursery area of age-0 red snapper. Future work will focus on (1) establishing the temporal stability of age-0 red snapper otolith microchemical fingerprints and (2) inclusion of analyses of age-structured samples from adult red snapper otolith cores to estimate their nursery area of origin and mixing rates

Hypercube matrix computation task

A major objective of the Hypercube Matrix Computation effort at the Jet Propulsion Laboratory (JPL) is to investigate the applicability of a parallel computing architecture to the solution of large-scale electromagnetic scattering problems. Three scattering analysis codes are being implemented and assessed on a JPL/California Institute of Technology (Caltech) Mark 3 Hypercube. The codes, which utilize different underlying algorithms, give a means of evaluating the general applicability of this parallel architecture. The three analysis codes being implemented are a frequency domain method of moments code, a time domain finite difference code, and a frequency domain finite elements code. These analysis capabilities are being integrated into an electromagnetics interactive analysis workstation which can serve as a design tool for the construction of antennas and other radiating or scattering structures. The first two years of work on the Hypercube Matrix Computation effort is summarized. It includes both new developments and results as well as work previously reported in the Hypercube Matrix Computation Task: Final Report for 1986 to 1987 (JPL Publication 87-18)

Strategies for the successful implementation of disinfecting port protectors to reduce CLABSI in a large tertiary care teaching hospital

Disinfecting port protectors are a supplement to the central line–associated bloodstream infection prevention bundle as an optional recommendation from the Centers for Disease Control and Prevention. Despite evidence of effectiveness, few centers have successfully reported systematic, sustained implementation of these devices. In this article, we discuss a successful implementation in a large tertiary care teaching hospital, using an evidence-based, multidisciplinary approach

The clinical course of coronavirus disease 2019 in a US hospital system: A multistate analysis

There are limited data on longitudinal outcomes for coronavirus disease 2019 (COVID-19) hospitalizations that account for transitions between clinical states over time. Using electronic health record data from a hospital network in the St. Louis, Missouri, region, we performed multistate analyses to examine longitudinal transitions and outcomes among hospitalized adults with laboratory-confirmed COVID-19 with respect to 15 mutually exclusive clinical states. Between March 15 and July 25, 2020, a total of 1,577 patients in the network were hospitalized with COVID-19 (49.9% male; median age, 63 years (interquartile range, 50-75); 58.8% Black). Overall, 34.1% (95% confidence interval (CI): 26.4, 41.8) had an intensive care unit admission and 12.3% (95% CI: 8.5, 16.1) received invasive mechanical ventilation (IMV). The risk of decompensation peaked immediately after admission; discharges peaked around days 3-5, and deaths plateaued between days 7 and 16. At 28 days, 12.6% (95% CI: 9.6, 15.6) of patients had died (4.2% (95% CI: 3.2, 5.2) had received IMV) and 80.8% (95% CI: 75.4, 86.1) had been discharged. Among those receiving IMV, 35.1% (95% CI: 28.2, 42.0) remained intubated after 14 days; after 28 days, 37.6% (95% CI: 30.4, 44.7) had died and only 37.7% (95% CI: 30.6, 44.7) had been discharged. Multistate methods offer granular characterizations of the clinical course of COVID-19 and provide essential information for guiding both clinical decision-making and public health planning

Manipulation of Fgf and Bmp signaling in teleost fishes suggests potential pathways for the evolutionary origin of multicuspid teeth

Teeth with two or more cusps have arisen independently from an ancestral unicuspid condition in a variety of vertebrate lineages, including sharks, teleost fishes, amphibians, lizards, and mammals. One potential explanation for the repeated origins of multicuspid teeth is the existence of multiple adaptive pathways leading to them, as suggested by their different uses in these lineages. Another is that the addition of cusps required only minor changes in genetic pathways regulating tooth development. Here we provide support for the latter hypothesis by demonstrating that manipulation of the levels of Fibroblast growth factor (Fgf) or Bone morphogenetic protein (Bmp) signaling produces bicuspid teeth in the zebrafish (Danio rerio), a species lacking multicuspid teeth in its ancestry. The generality of these results for teleosts is suggested by the conversion of unicuspid pharyngeal teeth into bicuspid teeth by similar manipulations of the Mexican Tetra (Astyanax mexicanus). That these manipulations also produced supernumerary teeth in both species supports previous suggestions of similarities in the molecular control of tooth and cusp number. We conclude that despite their apparent complexity, the evolutionary origin of multicuspid teeth is positively constrained, likely requiring only slight modifications of a pre-existing mechanism for patterning the number and spacing of individual teeth. © 2013 Wiley Periodicals, Inc

A novel SNP analysis method to detect copy number alterations with an unbiased reference signal directly from tumor samples

<p>Abstract</p> <p>Background</p> <p>Genomic instability in cancer leads to abnormal genome copy number alterations (CNA) as a mechanism underlying tumorigenesis. Using microarrays and other technologies, tumor CNA are detected by comparing tumor sample CN to normal reference sample CN. While advances in microarray technology have improved detection of copy number alterations, the increase in the number of measured signals, noise from array probes, variations in signal-to-noise ratio across batches and disparity across laboratories leads to significant limitations for the accurate identification of CNA regions when comparing tumor and normal samples.</p> <p>Methods</p> <p>To address these limitations, we designed a novel "Virtual Normal" algorithm (VN), which allowed for construction of an unbiased reference signal directly from test samples within an experiment using any publicly available normal reference set as a baseline thus eliminating the need for an in-lab normal reference set.</p> <p>Results</p> <p>The algorithm was tested using an optimal, paired tumor/normal data set as well as previously uncharacterized pediatric malignant gliomas for which a normal reference set was not available. Using Affymetrix 250K Sty microarrays, we demonstrated improved signal-to-noise ratio and detected significant copy number alterations using the VN algorithm that were validated by independent PCR analysis of the target CNA regions.</p> <p>Conclusions</p> <p>We developed and validated an algorithm to provide a virtual normal reference signal directly from tumor samples and minimize noise in the derivation of the raw CN signal. The algorithm reduces the variability of assays performed across different reagent and array batches, methods of sample preservation, multiple personnel, and among different laboratories. This approach may be valuable when matched normal samples are unavailable or the paired normal specimens have been subjected to variations in methods of preservation.</p

A preliminary study of genetic factors that influence susceptibility to bovine tuberculosis in the British cattle herd

Associations between specific host genes and susceptibility to Mycobacterial infections such as tuberculosis have been reported in several species. Bovine tuberculosis (bTB) impacts greatly the UK cattle industry, yet genetic predispositions have yet to be identified. We therefore used a candidate gene approach to study 384 cattle of which 160 had reacted positively to an antigenic skin test (‘reactors’). Our approach was unusual in that it used microsatellite markers, embraced high breed diversity and focused particularly on detecting genes showing heterozygote advantage, a mode of action often overlooked in SNP-based studies. A panel of neutral markers was used to control for population substructure and using a general linear model-based approach we were also able to control for age. We found that substructure was surprisingly weak and identified two genomic regions that were strongly associated with reactor status, identified by markers INRA111 and BMS2753. In general the strength of association detected tended to vary depending on whether age was included in the model. At INRA111 a single genotype appears strongly protective with an overall odds ratio of 2.2, the effect being consistent across nine diverse breeds. Our results suggest that breeding strategies could be devised that would appreciably increase genetic resistance of cattle to bTB (strictly, reduce the frequency of incidence of reactors) with implications for the current debate concerning badger-culling