Corporate Earnings as Gains Profits and Income as Depending Upon the Time of Their Accrual

The discussion here has to do with the earnings of corporations as taxable income, whether such earnings remain in the hands of the corporation accumulating them, or are distributed to the stockholders as dividends, the inquiry being limited, however, to the question of the time of their accrual as affecting their taxability

Cardiac transplant coronary artery disease: A multivariable analysis of pretransplantation risk factors for disease development and morbid events

AbstractCoronary artery disease after cardiac transplantation is a major obstacle to long-term survival. The development and progression of coronary artery disease after cardiac transplantation was analyzed in 217 consecutive patients undergoing transplantation. The actuarial freedom from any coronary artery disease (by angiography or autopsy) was 81% at 2 years and 20% at 8 years after transplantation. Coronary artery disease was more prevalent in male than female patients (30% versus 50% free of coronary artery disease at 5 years, p = 0.01). By multivariable analysis, pretransplantation risk factors identified for coronary artery disease included pretransplantation positive cytomegalovirus serologic status of the recipient ( p = 0.002) and older donor age (p = 0.07). Progression of coronary artery disease was variable in both time of onset and rate. Earlier detection did not result in more rapid progression. Coronary events severe enough for retransplantation ( n = 8) and/or death from coronary artery disease ( n = 9) occurred in 15 patients, of whom four underwent retransplantation. The actuarial freedom from coronary events was 88% at 5 years and 79% at 8 years. By multivariable analysis, only male recipient ( p = 0.05) was a risk factor for coronary events. Seven of the 15 patients (47%) with coronary events died suddenly of coronary artery disease without prior angiographic evidence of severe coronary disease. Coronary artery disease is progressive. Improved surveillance methods are required to detect the disease and institute timely intervention to prevent the occurrence of unanticipated death. (J THORAC CARDIOVASC SURG 1995;109:1081-9

Association of Reactive Nitrogen Species Metabolites, Myeloperoxidase, and Airway Inflammation in Lung Transplants

BackgroundWe have previously reported that patients who had single or double lung transplants had higher concentrations than controls of nitrite and nitrate, which are metabolites of reactive nitrogen species (RNS), in bronchoalveolar lavage fluid (BALF) and serum.MethodsThis study investigates implications of RNS metabolites as markers of airway inflammation in a distinct group of lung transplant patients (n=40). All patients underwent spirometry, routine surveillance transbronchial lung biopsies, and bronchoalveolar lavage as required by clinical protocol. Four normal controls also had bronchoscopy for measurement of BALF nitrite (NO2 -) and nitrate (NO3 -). BALF NO2 - and NO3 -, myeloperoxidase (MPO), protein, and urea were assayed. Total nitrite (NO2 - plus enzymatically reduced NO3 -) and urea were measured in serum.ResultsBALF RNS metabolites were mainly NO3 -. Forced expiratory volume in 1 s (FEV1) obtained near bronchoscopy was compared with best postoperative FEV1. Total nitrite in transplant patients' BALF and serum were 3.8±0.2 and 49±5 μM, respectively. Total nitrite in controls' BALF and serum were 2.2±0.7 and 19±2 μM, respectively (P<0.05 compared with transplant values). Serum total nitrite correlated (Pearson product moment) with percentage of neutrophils in BALF (R=0.650, P<0.0001), MPO (R=0.431, P=0.0055), change in FEV1 from baseline (ΔFEV1) (R=-0.348, P=0.0298), and days after transplantation (R=0.345, P=0.0294). None of the associated variables, airway inflammation (quantified as a score, “B”), ΔFEV1, serum, or BALF total nitrite, were explained by infection. Univariate analysis of airway inflammation in patients showed that it was associated with BALF neutrophils, ΔFEV1, and serum total nitrite.ConclusionsSerum nitrite appears to reflect the degree of airway inflammation in this lung-transplant study group