Nontaxable Transfers; Interest-Free Loans; Crown v. Commissioner

INTEREST-FREE FAMILY LOANS remain outside the purview of the federal estate and gift tax statutes despite the recent efforts of the Internal Revenue Service to convince the judiciary that, in such loans, the fair market value of the foregone interest is a gift. This is an extrapolation of the Service\u27s efforts to find income to the recipient in other interest-free money situations. In light of the Service\u27s limited activity in dealing with tax consequences of the interest-free loans, the Seventh Circuit\u27s decision in Crown v. Commissioner\u27 will be an important reference for estate and tax planning. Doubtlessly, the Service will register its non-acquiescence to Crown as it did with Johnson v. United States.\u27 Consequently, the issue of interest-free family loans will be reviewed in the future by other circuits

Vulnerable girls and young women

There has historically been a tendency to group girls and young women’s offending and risk taking behaviours alongside those of boys and young men. As a consequence, responses to offending and risk taking behaviours tend to be derived from the principles of “What Works?” which stem from theories of male offending and often do not fully meet the needs of females

Female Relational Aggression

The vulnerability of girls to relational aggression stems from the importance they place on their friends and other social relationships. Understanding relational aggression is particularly important in understanding the difficulties experienced by girls

Space to Think : Lessons and Impact of the IVY Project

This Information Sheet, written by CYCJ’s Linda Robb, summarises some of the learnings from the IVY (Interventions for Vulnerable Youth) Project and discusses the findings of the Space to Think: Lessons and Impact of the IVY Project evaluation report

Rhombomere of origin determines autonomous versus environmentally regulated expression of Hoxa3 in the avian embryo

We have investigated the pattern and regulation of Hoxa3 expression in the hindbrain and associated neural crest cells in the chick embryo, using whole mount in situ hybridization in conjunction with DiI labeling of neural crest cells and microsurgical manipulations. Hoxa3 is expressed in the neural plate and later in the neural tube with a rostral border of expression corresponding to the boundary between rhombomeres (r) 4 and 5. Initial expression is diffuse and becomes sharp after boundary formation. Hoxa3 exhibits uniform expression within r5 after formation of rhombomeric borders. Cell marking experiments reveal that neural crest cells migrating caudally, but not rostrally, from r5 and caudally from r6 express Hoxa3 in normal embryo. Results from transposition experiments demonstrate that expression of Hoxa3 in r5 neural crest cells is not strictly cell-autonomous. When r5 is transposed with r4 by rostrocaudal rotation of the rhomobomeres, Hoxa3 is expressed in cells migrating lateral to transposed r5 and for a short time, in condensing ganglia, but not by neural crest within the second branchial arch. Since DiI-labeled cells from transposed r5 are present in the second arch, Hoxa3-expressing neural crest cells from r5 appear to down-regulate their Hoxa3 expression in their new environment. In contrast, when r6 is transposed to the position of r4 after boundary formation, Hoxa3 is maintained in both migrating neural crest cells and those positioned within the second branchial arch and associated ganglia. These results suggest that Hoxa3 expression is cell-autonomous in r6 and its associated neural crest. Our results suggest that neural crest cells expressing the same Hox gene are not eqivalent; they respond differently to environmental signals and exhibit distinct degrees of cell autonomy depending upon their rhombomere of origin

Cardiovascular events on board commercial maritime vessels: a two-year review

Background. Cardiovascular diseases (CVDs) are an important concern in merchant maritime operations. They are responsible for the majority of deaths at sea that are not related to injury or violence. The objective was to better understand the epidemiology of CVD in merchant maritime operations. Material and methods. Retrospective review of medical events on board merchant maritime vessels over a period of two years, from a US-based telemedicine provider’s database. Results. A total of 1,394 cases were initially retrieved from the database. CVD was diagnosed in 29 cases and was the eleventh leading cause for accessing the telemedicine provider. Five deaths occurred in the study period, three of which related to CVDs. CVDs resulted in more diversions and the utilization of more urgent means of communication. Discussion. CVDs present a challenge in maritime health. The current pre-employment system is not, in a reasonable cost/benefit balance, able to prevent on board events from occurring. The success of telemedicine depends heavily on the onsite resources, both human and material. Automated External Defibrillators (AEDs), along with other devices such as multi-parameter monitors, are tools generally available to address acute presentations of CVDs, but their applicability on board commercial ships is a matter of controversy. Conclusions. CVDs are an important concern in commercial maritime operations due to the need for subsequent evaluation and potential complications including the risk of sudden cardiac arrest. In this study, CVDs were probably responsible for three on board deaths. Additional research is warranted to provide more evidence about the best resources to have on board to handle CVDs more effectively

Spatial scales of variance in abundance of intertidal species: effects of region, dispersal mode, and trophic level

Determination of the pattern of variation in population abundance among spatial scales offers much insight into the potential regulating factors. Here we offer a method of quantifying spatial variance on a range of scales derived by sampling of irregularly spaced sites along complex coastlines. We use it to determine whether the nature of spatial variance depends on the trophic level or the mode of dispersal of the species involved and the role of the complexity of the underlying habitat. A least-cost distance model was used to determine distances by sea between all pairs of sites. Ordination of this distance matrix using multidimensional scaling allowed estimation of variance components with hierarchical ANOVA at nested spatial scales using spatial windows. By repeatedly moving these spatial windows and using a second set of spatial scales, average variance scale functions were derived for 50+ species in the UK rocky intertidal. Variance spectra for most species were well described by the inverse power law (1/f?) for noise spectra, with values for the exponent ranging from 0 to 1.1. At higher trophic levels (herbivores and carnivores), those species with planktonic dispersal had significantly higher ? values, indicating greater large- than small-scale variability, as did those on simpler coastlines (southwestern England and Wales vs. western Scotland). Average abundance and proportional incidence of species had the strongest influence on ? values, with those of intermediate abundance and incidence having much greater large-scale variance (? ? 0.5) than rare or ubiquitous species (? ? 0)

Regulation and Expression of Sexual Differentiation Factors in Embryonic and Extragonadal Tissues of Atlantic salmon

Background: The products of cyp19, dax, foxl2, mis, sf1 and sox9 have each been associated with sex-determiningprocesses among vertebrates. We provide evidence for expression of these regulators very early in salmoniddevelopment and in tissues outside of the hypothalamic-pituitary-adrenal/gonadal (HPAG) axis. Although thefunction of these factors in sexual differentiation have been defined, their roles in early development before sexualfate decisions and in tissues beyond the brain or gonad are essentially unknown.Results: Bacterial artificial chromosomes containing salmon dax1 and dax2, foxl2b and mis were isolated and theregulatory regions that control their expression were characterized. Transposon integrations are implicated in theshaping of the dax and foxl2 loci. Splice variants for cyp19b1 and mis in both embryonic and adult tissues weredetected and characterized. We found that cyp19b1 transcripts are generated that contain 5’-untranslated regionsof different lengths due to cryptic splicing of the 3’-end of intron 1. We also demonstrate that salmon mistranscripts can encode prodomain products that present different C-termini and terminate before translation of theMIS hormone. Regulatory differences in the expression of two distinct aromatases cyp19a and cyp19b1 are exerted,despite transcription of their transactivators (ie; dax1, foxl2, sf1) occurring much earlier during embryonicdevelopment.Conclusions: We report the embryonic and extragonadal expression of dax, foxl2, mis and other differentiationfactors that indicate that they have functions that are more general and not restricted to steroidogenesis andgonadogenesis. Spliced cyp19b1 and mis transcripts are generated that may provide regulatory controls for tissueordevelopment-specific activities. Selection of cyp19b1 transcripts may be regulated by DAX-1, FOXL2 and SF-1complexes that bind motifs in intron 1, or by signals within exon 2 that recruit splicing factors, or both. Thepotential translation of proteins bearing only the N-terminal MIS prodomain may modulate the functions of otherTGF b family members in different tissues. The expression patterns of dax1 early in salmon embryogenesisimplicate its role as a lineage determination factor. Other roles for these factors during embryogenesis and outsidethe HPAG axis are discussed

The effectiveness of unsupervised home-based exercise for improving lower extremity physical function in older adults in Western and Eastern cultures:a systematic review and meta-analysis

BACKGROUND: Ageing leads to decreased physical function, which can impact independent living and raise health risks, increasing demand on healthcare resources. Finding affordable and accessible exercise to improve physical function is necessary for a population seemingly resistant to strength and balance training in leisure settings. This review aimed to evaluate whether unsupervised home-based exercises improve lower extremity function in older adults.METHODS: We systematically searched for randomised controlled trials (RCTs) and cluster RCTs investigating unsupervised home-based exercises' effects on physical function in older adults through English and Mandarin databases. Studies' methodological quality was assessed using the Cochrane's Risk of Bias Tool. Meta-analyses were conducted on lower extremity functions outcomes.RESULTS: Of the 6791 identified articles, 10 English studies (907 participants) were included, 8 studies (839 participants) were used for final meta-analysis, with no Mandarin studies. Studies were largely based in Europe with mostly moderate risk of bias. Most interventions were multicomponent lasting 10-40 min/session, 3 times/week. Meta-analysis showed no statistically significant differences in 5 sit-to-stand (p = 0.05; I2 = 0%), maximal knee extension strength (p = 0.61; I2 = 71%), 10 m maximal walking speed (p = 0.22; I2 = 30%), timed-up-to-go (p = 0.54; I2 = 0%), and short physical performance battery (p = 0.32; I2 = 98%) between exercise and control groups.CONCLUSIONS: This meta-analysis suggests that unsupervised home-based exercise programmes have little impact on lower extremity functions in older adults. This review is limited by the small number of included studies, sample sizes, and high heterogeneity. There is a need to understand why this format lacks efficacy, and design more beneficial home-based exercise programmes.</p

Exile Vol. XIX No. 2

POETRY speckled day by Richard Carothers 3 Looking-Glass by Doug Cox 3 February fog scooves in by H. 8 Surface Tension by Glenn Bard 9 Closing by Doug Cox 10 southwest bazaar by Val Evans 16 Haiku sequence By Suzanne B. Dean 17 summertime by Richard Carothers 18 The Desirability of Being a Line by Laurie Wharton 18 The Blatant Morning by Phil Mercurio 23 sweet nothings by Linda Anderson 23 Alone In Bed by Val Evans 24 Walls and the Fallen Woman by H. 26-27 A Victim of Need by Suzanne B. Dean 28 PHOTOGRAPHY by Tamera Iverson 1, 18 by John Bildahl 9, 15 by Anne G. English 25 by Richard E. Bergen 27 by Bruce Andre 28 ARTWORK The Road to Calvary by Sheila Rollit 4 Norwegian Sadness by Tamera Iverson 11 by Ann Merrill 16 by Jude Hasel 17 by Pat Victory 22 by Wilson R. Baldridge 26 FICTION To My Grandmother by Robb Knuepfer 5-8 First Monday in July by Joe L. Bolster III 12-14 Glad About A Lot Today by John Fergus 19-22 A city stands by Suzanne B. Dean 24-2