Bonds - Income Bonds - Rights of Bondholders and Deductibility of Interest for Federal Income Tax Purposes

An income bond is an obligation of a corporation on which interest is payable only out of earnings, as distinguished from the ordinary corporate bond on which interest is a fixed charge regardless of earnings. Long regarded as a hybrid security which is to be issued only as a last resort, income bonds have grown surprisingly in popularity over the past two decades. It is the purpose of this comment to consider the historical background of income bonds, to make a comparative analysis of the bond indentures as they affect investors\u27 rights, and to consider the deductibility of income bond interest in determining taxable income for federal income tax purposes. A study of the twenty-three companies whose income bonds are currently listed on the New York Stock Exchange is the focal point for this comment, but the particular problems incident to unlisted bonds of small and closely-held corporations will also be considered

Experiences of Individuals With Opioid Use Disorder in Medication Assisted Treatment Programs

AbstractOpioid use accounts for many deaths each day in the United States. Although research has shown that retention in medication assisted treatment (MAT) programs increases quality of life for those individuals with opioid use disorder (OUD) and decreases premature death, there has been limited research on the perspectives of individuals with OUD in MAT programs and why they remained in or left the programs. The purpose of this qualitative phenomenological study, guided by Merleau-Ponty’s theory of perception, was to explore the lived experiences of those with OUD treated in a MAT program. An algorithm type interview was conducted to ask about the lived experiences of individuals with OUD who have been treated in a MAT program and have chosen to stay, leave, or reenter. In-depth semistructured interviews with 11 purposively selected participants provided rich data of how OUD and treatment are lived through and understood. Transcribed interview data were interpreted using Saldana’s open coding using in vivo codes resulting in pattern recognition that led to three themes. The themes were: rhythm of recovery, shattered reflections, and transcending the program. The themes reflected that a personal connection was needed for retention in a MAT program. The potential for relapse occurred even while patients were on MAT medications, and failure to stay in one program did not preclude entry into another MAT program. Future studies should explore the patient perspectives on the reasons some participants are “not ready” for recovery from OUD. Results of this study may promote positive social change as MAT program providers understand the OUD patients’ perspectives on retention or leaving a MAT program for OUD

How tropical epiphytes at the Eden Project contribute to rainforest canopy science

Understanding the ecological patterns and ecosystem processes of tropical rainforest canopies is becoming increasingly urgent in the face of widespread deforestation. However, accessing rainforest canopies is far from simple, and performing manipulative experiments in the canopy is particularly challenging. Botanic gardens provide an ideal ‘halfway house’ between field experiments and controlled laboratory conditions. As an ideal venue for testing equipment and refining ideas, botanic gardens also provide scientists with a direct route to public engagement, and potentially to research impact. Here we describe the ‘fernarium’, an adjustable canopy research platform for the standardisation, manipulation and detailed study of epiphytic bird’s nest ferns (Asplenium nidus) at the Eden Project in Cornwall. The fernarium provides a platform not only for the scientific study of bird’s nest ferns, but for public engagement, science communication and a wider understanding of the urgent environmental issues surrounding tropical rainforests. We include some preliminary resultsfrom an experiment in which the microbial community of a fern soil at the Eden Project was found to be similar in composition to that of a fern from lowland tropical rainforest in Malaysian Borneo. This study illustrates how preliminary experiments in an indoor rainforest can inform experimental techniques and procedures fundamental to the scientific study of genuine rainforest canopies

Molecular motion in cell membranes: analytic study of fence-hindered random walks

A theoretical calculation is presented to describe the confined motion of transmembrane molecules in cell membranes. The study is analytic, based on Master equations for the probability of the molecules moving as random walkers, and leads to explicit usable solutions including expressions for the molecular mean square displacement and effective diffusion constants. One outcome is a detailed understanding of the dependence of the time variation of the mean square displacement on the initial placement of the molecule within the confined region. How to use the calculations is illustrated by extracting (confinement) compartment sizes from experimentally reported published observations from single particle tracking experiments on the diffusion of gold-tagged G-protein coupled mu-opioid receptors in the normal rat kidney cell membrane, and by further comparing the analytical results to observations on the diffusion of phospholipids, also in normal rat kidney cells.Comment: 10 pages, 5 figure

The link between myths about sexual aggression and sexual objectification via hostile attitudes toward women

Sexual objectification of women is linked to a variety of negative attitudes and behaviour towards them, including myths about sexual aggression. The aim of the study was to examine the link between myths about sexual aggression and sexual objectification through hostile attitudes towards women. A sample of students and non-students (N = 165) completed a questionnaire that included the Acceptance of Modern Rape Myths about Sexual Aggression Scale, the Interpersonal Sexual Objectification Scale-Perpetrator Version, and a measure of hostility towards women. The results indicated that acceptance of myths about sexual aggression was positively correlated with sexual objectification and hostility towards women. In addition, acceptance of myths about sexual aggression was indirectly related to sexual objectification via hostile attitudes towards women. We discuss the implications of our findings for the relationship between the negative perceptions and treatment of women, particularly those relating to sexualised attitudes and rape myth acceptance

Accidental Prehabilitation: a case of increased exercise frequency before thoracic surgery

Case Diagnosis: 67 year-old man was found down with dysarthria, dysphagia, and right lower limb weakness. He was diagnosed with left anterior cerebral artery ischemic stroke, acute renal failure, atrial fibrillation, and deep venous thrombosis. He remained hospitalized for months as he did not have insurance for inpatient rehabilitation care and could not be safely discharged home. Case Description: During that time, he got physical therapy 5 times per week and then 2 times per week. While hospitalized, he was subsequently diagnosed with left upper lobe nodule from T2aN0M0 lung adenocarcinoma. Physical therapy was increased back to 5 times per week for at least two weeks prior to left upper lobectomy and mediastinal lymphadenectomy by video-assisted thorascopic surgery 2.5 months after admission. Hospital course was complicated by anticoagulation and postoperative hemothorax, which responded to evacuation. He was discharged to subacute care after rate negotiation and then home. Discussions: We present the case of a patient who got physical therapy five times weekly in the 14 days prior to thoracic surgery. Although it is well established that exercise improves aerobic parameters and outcomes, the typical outpatient insurance benefit is under 120 minutes or only twice per week. 150 minutes a week is the current recommended amount of exercise for cancer patients. Since this patient could not be discharged due to lack of insurance for acute rehabilitation or outpatient care, he remained inpatient and received physical therapy five times weekly prior to surgery. Despite risk factors, he was safely discharged and recovered well. Conclusions: Our patient got a greater frequency and higher dose of exercise than most presurgical thoracic patients; this may be why he was able to tolerate thoracic surgery with multiple serious risk factors

The changing pattern of domestic cannabis cultivation in the UK and its impact on the cannabis market

With improvements in both technology and information cannabis is being increasingly grown indoors for domestic use, rather than being imported. This study examines 50 cannabis farms detected by an English police force, and examines the characteristics of the 61 suspects associated with them. The study highlights a UK pattern in domestic cultivation, that is moving away from large scale commercial cultivation, at times co-ordinated by South East Asian organised crime groups, to increased cultivation within residential premises by British citizens. Offenders range from those who have no prior criminal history to those who are serious and persistent offenders. The ramifications for law enforcement agencies and policy formers are discussed

Effects of disorder in location and size of fence barriers on molecular motion in cell membranes

The effect of disorder in the energetic heights and in the physical locations of fence barriers encountered by transmembrane molecules such as proteins and lipids in their motion in cell membranes is studied theoretically. The investigation takes as its starting point a recent analysis of a periodic system with constant distances between barriers and constant values of barrier heights, and employs effective medium theory to treat the disorder. The calculations make possible, in principle, the extraction of confinement parameters such as mean compartment sizes and mean intercompartmental transition rates from experimentally reported published observations. The analysis should be helpful both as an unusual application of effective medium theory and as an investigation of observed molecular movements in cell membranes.Comment: 9 pages, 5 figure