1,647 research outputs found

    Tax-Free Corporate Acquisitions - The Law and the Proposed Regulations

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    The quest for interpretation is indeed an ancient one. Our life path is pervaded by a search for meanings. It has been said of the law that it is sometimes better to have a bad rule than to have no rule. I suppose the rationale is that unsatisfactory certainties at least permit action, and are susceptible to a change for the better, the very badness of the rule serving to accelerate the equitable resolution. Being neither philosopher nor historian, I do not know whether that patience which awaits ultimate improvement is always a virtue

    Capital Gain Problems in Particular Areas (cont\u27d) Dispositions of Corporate Stock (cont\u27d)

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    B Reorganizations and the Solely for Voting Stock Problem

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    Test-retest Reliability of a Peripheral Quantitative Computed Tomography Scanner for Measuring Muscle Size and Composition in Young and Older Men and Women

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    Peripheral quantitative computed tomography (pQCT) has promise to simultaneously examine muscle size and composition. The purpose of this study was to examine the between- and within-day test-retest reliability of pQCT-derived mid-thigh muscle cross-sectional area (CSA), lean muscle CSA, and muscle density (MD) of the dominant thigh among young and older men and women. All variables were determined using an automatic threshold-based edge detection software and an automated enclosing convex polygon approach. Thirty-nine participants enrolled in the study and visited the laboratory completing three scans on two separate occasions. The absolute (SEM (%): 0.92 – 4.91) and relative (ICC2,1: 0.643 – 0.999) consistency values were acceptable for both protocols for muscle CSA, lean muscle CSA, and MD. Further, relative and absolute consistency values were better for the enclosing convex polygon approach.Master of Art

    Characteristics of Esophageal Cancer Cases in Tanzania.

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    PurposeAge-standardized incidence rates for esophageal cancer (EC) in East Africa have been reported as disproportionately high compared with the worldwide incidence of nine per 100,000 population. This study aimed to characterize EC cases seen at Muhimbili National Hospital and Ocean Road Cancer Institute in Dar es Salaam, Tanzania.MethodsDemographic, clinical, and treatment variables were abstracted from charts of patients who received care for a diagnosis of EC at one or both institutions between 2011 and 2013. Categorical data were summarized as frequency counts and percentages. Continuous data were presented as medians and ranges. To compare men and women, Pearson's χ2 and two-sample t tests were applied.ResultsSeven hundred thirty-eight unique cases of EC were identified, of whom 68% were men and the median age was 60 years (range, 19 to 95 years). Notably, 93 cases (13%) were ≤ 40 years old at diagnosis. Squamous cell carcinoma was the dominant histology, comprising 90% of cases with documented histopathology. However, 34% of cases with a diagnosis of EC were not pathologically confirmed. The stage was documented as locoregional in 4% of cases, locally advanced in 20% of cases, metastatic in 14% of cases, and unknown in 63% of cases. Of 430 patients who received treatment at Ocean Road Cancer Institute, 76% were treated with radiation, 44% were treated with chemotherapy, 3% underwent a cancer-related surgical procedure, and 10% of cases received no cancer-directed therapy. The median overall survival for all patients was 6.9 months (95% CI, 5.0 to 12.8), regardless of stage at presentation.ConclusionBetween 2011 and 2013, cases of EC represented a large clinical burden at both institutions

    Sustainable Solutions for Wearable Technologies:Mapping the Product Development Life Cycle

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    Wearable technologies involve the integration of technology into clothing or accessories to bring new functionalities for people on the move. Many examples of wearables are emerging, from simple fitness tracking watches to electronics deeply embedded into garments for multi-touch sensing and control for personal music players. Without careful development, wearables can have a negative impact on the environment due to increased production of electronic components, increased e-waste from abandoned devices, and increased energy usage. We examine environmental sustainability issues through a review of recent research and cases across three broad areas including the fashion industry, information and communications technology (ICT), and wearable technologies. In the analysis, we examine stages in the product life cycle and identify the unique issues for each sector, including the extraction of materials, production process, distribution of products, use, and disposal of products that have reached the end of their life. The findings are gathered as implications for design so that researchers, educators, designers, developers, and product managers will gain an overview of the issues related to environmental sustainability. Related examples of products and prototypes are provided to enable informed choices during the design and development of wearables that are more environmentally sustainable

    Thirty years of field experiments with crop rotation, manure and fertilizers

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