Financial Implications of Intergenerational Farm Transfers

This study seeks to address the challenge of family farm succession. A recursive, stochastic, simulation model is employed to estimate the financial impacts and accompanying risk incurred through the intergenerational transfer of farm assets and management. The model assists in creating a before and after comparative analysis of succession for a large, medium, and small sized representative farm in Texas. Eight methods of farm transfer are analyzed: a will, trust, buy-sell and lease-to-buy agreements, the formation of business entities, life insurance, gifting, and selling farmland to outside investors. These methods are employed to help minimize estate taxes, create retirement income for the owner, or decrease general transfer costs such as probate fees. The simulation model utilizes stochastic and control variables to create pro -forma financial statements that aid in determining net income, debt requirements, and debt outstanding each year for a ten year time period. Key output variables such as combined net present value (NPV) of the owner and successor and the debt to asset ratio are used to analyze financial performance and position. Combined NPV is also employed to rank risky alternatives from most to least preferred using the method of stochastic efficiency with respect to a function. Output variables of estate and gift taxes and debt capital volume are also examined to compare across methods of transfer and to view their effects upon NPV, debt levels, and cash flows. The study finds that the most preferred method varies by farm size, net worth, and the underlying goals of the farmer

Phylogenetic-Signal Dissection of Nuclear Housekeeping Genes Supports the Paraphyly of Sponges and the Monophyly of Eumetazoa

The relationships at the base of the metazoan tree have been difficult to robustly resolve, and there are several different hypotheses regarding the interrelationships among sponges, cnidarians, ctenophores, placozoans, and bilaterians, with each hypothesis having different implications for the body plan of the last common ancestor of animals and the paleoecology of the late Precambrian. We have sequenced seven nuclear housekeeping genes from 17 new sponges, bringing the total to 29 species analyzed, including multiple representatives of the Demospongiae, Calcarea, Hexactinellida, and Homoscleromorpha, and analyzed a data set also including six nonmetazoan outgroups and 36 eumetazoans using a variety of phylogenetic methods and evolutionary models. We used leaf stability to identify rogue taxa and investigate their effect on the support of the nodes in our trees, and we identified clades most likely to represent phylogenetic artifacts through the comparison of trees derived using different methods (and models) and through site-stripping analyses. Further, we investigated compositional heterogeneity and tested whether amino acid composition bias affected our results. Finally, we used Bayes factors to compare our results against previously published phylogenies. All our maximum likelihood (ML) and Bayesian analyses find sponges to be paraphyletic, with all analyses finding three extant paraphyletic sponge lineages, Demospongiae plus Hexactinellida, Calcarea, and Homoscleromorpha. All but one of our ML and Bayesian analyses support the monophyly of Eumetazoa (here Cnidaria þ Bilateria) and a sister group relationship between Placozoa (here Trichoplax adhaerens) and Eumetazoa. Bayes factors invariably provide decisive support in favor of poriferan paraphyly when compared against either a sister group relationship between Porifera and Cnidaria or with a monophyletic Porifera with respect to a monophyletic Eumetazoa. Although we were able to recover sponge monophyly using our data set, this was only possible under unrealistic evolutionary models, if poorly performing phylogenetic methods were used, or in situations where the potential for the generation of tree reconstruction artifacts was artificially exacerbated. Everything considered, our data set does not provide any support for a monophyletic Diploblastica (here Placozoa þ Cnidaria þ Porifera) and suggests that a monophyletic Porifera may be better seen as a phylogenetic artifact

Phylogenetic-Signal Dissection of Nuclear Housekeeping Genes Supports the Paraphyly of Sponges and the Monophyly of Eumetazoa

The relationships at the base of the metazoan tree have been difficult to robustly resolve, and there are several different hypotheses regarding the interrelationships among sponges, cnidarians, ctenophores, placozoans, and bilaterians, with each hypothesis having different implications for the body plan of the last common ancestor of animals and the paleoecology of the late Precambrian. We have sequenced seven nuclear housekeeping genes from 17 new sponges, bringing the total to 29 species analyzed, including multiple representatives of the Demospongiae, Calcarea, Hexactinellida, and Homoscleromorpha, and analyzed a data set also including six nonmetazoan outgroups and 36 eumetazoans using a variety of phylogenetic methods and evolutionary models. We used leaf stability to identify rogue taxa and investigate their effect on the support of the nodes in our trees, and we identified clades most likely to represent phylogenetic artifacts through the comparison of trees derived using different methods (and models) and through site-stripping analyses. Further, we investigated compositional heterogeneity and tested whether amino acid composition bias affected our results. Finally, we used Bayes factors to compare our results against previously published phylogenies. All our maximum likelihood (ML) and Bayesian analyses find sponges to be paraphyletic, with all analyses finding three extant paraphyletic sponge lineages, Demospongiae plus Hexactinellida, Calcarea, and Homoscleromorpha. All but one of our ML and Bayesian analyses support the monophyly of Eumetazoa (here Cnidaria þ Bilateria) and a sister group relationship between Placozoa (here Trichoplax adhaerens) and Eumetazoa. Bayes factors invariably provide decisive support in favor of poriferan paraphyly when compared against either a sister group relationship between Porifera and Cnidaria or with a monophyletic Porifera with respect to a monophyletic Eumetazoa. Although we were able to recover sponge monophyly using our data set, this was only possible under unrealistic evolutionary models, if poorly performing phylogenetic methods were used, or in situations where the potential for the generation of tree reconstruction artifacts was artificially exacerbated. Everything considered, our data set does not provide any support for a monophyletic Diploblastica (here Placozoa þ Cnidaria þ Porifera) and suggests that a monophyletic Porifera may be better seen as a phylogenetic artifact

Massage Gun Use at a Lower Frequency Does Not Alter Blood Flow

Data has shown that whole body vibration can affect blood flow velocity in arteries and improves cutaneous blood flow. However, there is very limited information available on therapeutic localized vibration. Massage guns have become very popular with little to no research validating their efficacy. It is currently unknown if massages guns can affect arterial blood flow. PURPOSE: To determine if massage gun treatment at 30Hz improves and retains blood flow in the popliteal artery as compared to a control condition. METHODS: There were 12 participants in this study (8 males and 4 females). The mean age was 22.7±1.6 yrs, the mean height was 181.1± 11.8 cm, and the mean weight was 78.2±16.2 kg. Participants wore shorts that allowed us to access their popliteal artery using ultrasound imaging. Participants wore electrodes to control the measurement of blood flow from widest artery diameter. Participants lay prone with a foam roller under their ankles to slightly elevate their feet. After ten minutes of rest, ultrasound imaging was used to find the participant’s popliteal artery behind the knee and took two baseline measurements. We measured the mean velocity of blood flow (TAmean) and volume flow (VolF). We measured subjects on 4 different days (30Hz at 5 minutes, 30Hz 10 minutes, Control 5 minutes, Control 10 minutes). Measurements of TAmean and VolF were measured at multiple time points after treatment. RESULTS: A two-factor repeated measures analysis was performed. Each subject was measured under all levels of condition (1=30hz 5 min, 4=Control 5 mi, 5=30hz 10 min, 8=Control 10 min) and time (baseline, post, post1-5, 7, 9, 11, 13, 15, 17, 19). TA mean is significantly greater in 30Hz versus control (p=0.0349). TAmean varies across time, and the effect of the condition on TAmean is related to time (p=0.0104). There is not a significant difference in flow between 30Hz and control (p=0.2425). Blood flow varies across time (pCONCLUSION: Use of a massage gun at a lower frequency setting of 30Hz may cause slight increases in velocity but does not increase mean blood flow as compared to control. Lower frequency settings on massage guns may not be benefit blood flow in the massaged muscle group

Effect of Localized Vibration Using Massage Gun at 40hz and 50hz on Blood Flow

Data has shown that whole body vibration can positively affect blood flow, however, there are very few studies on the effect of localized therapeutic vibration on arterial blood flow. Occupational studies looking at localized vibration effects on skin blood flow normally include high frequency settings. In the last few years, massage guns have become popular, but they operate at lower frequencies. Currently, there is no data on the effects of localized vibration from massage guns on arterial blood flow. PURPOSE: To compare the effects of two different frequencies of localized vibration on blood flow in the popliteal artery. METHODS: 12 subjects participated in this study (8 males and 4 females). Mean age was 22.7±1.6 years; mean height was 181.1±11.8 cm; mean weight was 78.2±16.2 kg. Participants wore shorts to give access to the popliteal artery. Participants were hooked to ECG leads to control measurement of artery diameter and then laid on a treatment table in a prone position with a foam roller under their ankles. Once at resting heart rate, baseline blood flow readings were taken using ultrasound, which measured TA Mean and Volume Flow. The participants were then randomly given a 5-minute treatment of control with no vibration or vibration at 40hz or 50hz. Blood flow readings were taken immediately post-treatment and then every minute for 5 minutes after. RESULTS: A two-factor repeated measures analysis was performed. Each subject was measured under all levels of condition (Control 5 min, 40hz 5 min, and 50hz 5 min) and time (baseline, post, post1-5). TA Mean and Volume Flow for both 40hz and 50hz were significantly greater than control (p=0.0020 and p=0.0110 respectively). The effect of time was significant (

A measurement of the millimetre emission and the Sunyaev-Zel'dovich effect associated with low-frequency radio sources

We present a statistical analysis of the millimetre-wavelength properties of 1.4GHz-selected sources and a detection of the Sunyaev–Zel’dovich (SZ) effect associated with the haloes that host them. We stack data at 148, 218 and 277GHz from the Atacama Cosmology Telescope at the positions of a large sample of radio AGN selected at 1.4GHz. The thermal SZ effect associated with the haloes that host the AGN is detected at the 5σ level through its spectral signature, representing a statistical detection of the SZ effect in some of the lowest mass haloes (average M 200 ≈ 10 13 M. h −1 70 ) studied to date. The relation between the SZ effect and mass (based on weak lensing measurements of radio galaxies) is consistent with that measured by Planck for local bright galaxies. In the context of galaxy evolution models, this study confirms that galaxies with radio AGN also typically support hot gaseous haloes. Adding Herschel observations allows us to show that the SZ signal is not significantly contaminated by dust emission. Finally, we analyse the contribution of radio sources to the angular power spectrum of the cosmic microwave background

Gut microbiome composition is linked to whole grain-induced immunological improvements

The involvement of the gut microbiota in metabolic disorders, and the ability of whole grains to affect both host metabolism and gut microbial ecology, suggest that some benefits of whole grains are mediated through their effects on the gut microbiome. Nutritional studies that assess the effect of whole grains on both the gut microbiome and human physiology are needed. We conducted a randomized cross-over trial with four-week treatments in which 28 healthy humans consumed a daily dose of 60 g of whole-grain barley (WGB), brown rice (BR), or an equal mixture of the two (BR+WGB), and characterized their impact on fecal microbial ecology and blood markers of inflammation, glucose and lipid metabolism. All treatments increased microbial diversity, the Firmicutes/Bacteroidetes ratio, and the abundance of the genus Blautia in fecal samples. The inclusion of WGB enriched the genera Roseburia, Bifidobacterium and Dialister, and the species Eubacterium rectale, Roseburia faecis and Roseburia intestinalis. Whole grains, and especially the BR+WGB treatment, reduced plasma interleukin-6 (IL-6) and peak postprandial glucose. Shifts in the abundance of Eubacterium rectale were associated with changes in the glucose and insulin postprandial response. Interestingly, subjects with greater improvements in IL-6 levels harbored significantly higher proportions of Dialister and lower abundance of Coriobacteriaceae. In conclusion, this study revealed that a short-term intake of whole grains induced compositional alterations of the gut microbiota that coincided with improvements in host physiological measures related to metabolic dysfunctions in humans

TNFR1 and TNFR2 in the Control of the Life and Death Balance of Macrophages

Macrophages stand in the first line of defense against a variety of pathogens but are also involved in the maintenance of tissue homeostasis. To fulfill their functions macrophages sense a broad range of pathogen- and damage-associated molecular patterns (PAMPs/DAMPs) by plasma membrane and intracellular pattern recognition receptors (PRRs). Intriguingly, the overwhelming majority of PPRs trigger the production of the pleiotropic cytokine tumor necrosis factor-alpha (TNF). TNF affects almost any type of cell including macrophages themselves. TNF promotes the inflammatory activity of macrophages but also controls macrophage survival and death. TNF exerts its activities by stimulation of two different types of receptors, TNF receptor-1 (TNFR1) and TNFR2, which are both expressed by macrophages. The two TNF receptor types trigger distinct and common signaling pathways that can work in an interconnected manner. Based on a brief general description of major TNF receptor-associated signaling pathways, we focus in this review on research of recent years that revealed insights into the molecular mechanisms how the TNFR1-TNFR2 signaling network controls the life and death balance of macrophages. In particular, we discuss how the TNFR1-TNFR2 signaling network is integrated into PRR signaling