How can we best assess the quality of life of people with dementia? The Bath Assessment of Subjective Quality of Life in Dementia (BASQID)

Purpose of the Study - The study aim was to develop a measure of self-reported QoL for people with mild to moderate dementia based on their views - the Bath Assessment of Subjective Quality of Life in Dementia (BASQID). Design and Methods - The measure was developed through multiple stages. Two field tests of the measure (n=60 & n=150) enrolled people with dementia from a memory clinic and the data were used to analyse the psychometric properties of the scale. Nested within this was a longitudinal investigation of 36 Alzheimer’s disease patients prescribed with acetylcholinesterase inhibitors. Results - The BASQID contains 14 items assessing a range of QoL issues. Results show that the BASQID satisfies the criteria of a valid, reliable, and acceptable assessment of subjective QoL. Scores were responsive to changes in QoL, over 3-months. Low association between the BASQID and Mini Mental State Examination indicates that cognitive function may influence QoL, but is an indirect measure of the QoL experienced during dementia. Implications – The BASQID provides a means of better understanding the experiences, perceptions, and beliefs of people with dementia. It does this through acknowledgement of the many influences on QoL, over and above health status. The BASQID can be used alongside objective assessments of dementia to provide a complete appraisal of a person’s QoL

TRUSTS - VALIDITY - SUBJECT MATTER - PROFITS TO BE ACQUIRED IN THE FUTURE

The plaintiff contemplated trading in the stock market and in 1927 declared a trust of the proceeds of his stock trading for the year 1928 in favor of various members of his immediate family, agreeing to assume all losses personally and to distribute all profits equally among the beneficiaries after deducting a reasonable compensation for his services. At the expiration of the year 1928, plaintiff deducted $10,000 as compensation, which he reported in his tax return for that year, and credited the named beneficiaries with the remainder on his books, these amount being reported in their respective tax returns for that year. Plaintiff was taxed, however, on the basis of the whole sum as a part of his gross income for the year, and he sued to recover. Held, that no trust was created at the time of the declaration because there was no res in existence. The profits when realized were not impressed with a trust and as a result were taxable to the plaintiff as gross income. Brainard v. Commissioner of Internal Revenue, (C. C. A. 7th, 1937) 91 F. (2d) 880

TORTS - LIABILITY OF POWER COMPANY TO RESIDENT FOR NON-PERFORMANCE OF CONTRACT WITH CITY TO KEEP STREET LIGHT BURNING

Defendant public utility was under contract to a municipality to light the streets. Plaintiff, a local resident, was injured in an automobile collision which, he alleged, was caused by defendant\u27s negligent failure to keep a certain street light burning. Defendant demurred. Held, that the demurrer was properly sustained. Tollison v. Georgia Power Co., 53 Ga. App. 795, 187 S. E. 181 (1936)

SECURITIES LEGISLATION - ACCOUNTING PRACTICE AND THE SECURITIES ACT OF 1933

Item 25 of the registration regulations under the Securities Act of 1933 requires the registrant to submit balance sheets . . . as of a date within ninety days of the filing of the registration statement. The approximate form which such balance sheets are to take is indicated in the regulations, as well as the manner of certification required. So far as the form of the balance sheet proper is concerned, it is doubtful whether item 54 presents any new or startling innovations, but when the balance sheet and the supplementary schedules required to be appended thereto are considered, it is apparent that the effect of item 54 on the accepted and conventional conception of what constitutes full and fair disclosure in a balance sheet has been considerable

SOME INCOME TAX ASPECTS OF COMMUNITY PROPERTY LAW

The recent enactment of community property law in Michigan and other states has created new problems for lawyers. Not the least of these is the question of the income tax consequences which flow from the existence of a community between the spouses. Nor is this the type of problem which can be shrugged off by reference to tax counsel. Local community property law and federal .income tax law are too closely enmeshed to be intelligently divided. No authority is needed for the statement that recently enacted community property laws are a product of high surtaxes. At the same time, these laws of necessity have far-reaching effects upon the status of spouses and their property rights. Whenever there is a community property problem, there will probably be a federal tax problem. The basic legal propositions which underlie the impact of tax upon members of a community should be of interest to all lawyers

Biochemical Composition of Embryonic Blue Crabs \u3ci\u3eCallinectes sapidus\u3c/i\u3e Rathbun 1896 (Crustacea : Decapoda) from the Gulf of Mexico

Blue crab Callinectes sapidus embryos from the Mississippi Sound were sampled in spring and in late summer to determine patterns of biochemical composition and of yolk utilization during embryogenesis and to ascertain potential seasonal differences in biochemical composition. The diameter of spring embryos was similar to 6% greater than summer embryos but this significant size difference was due to increased water content, not to increased organic content. The general trend in initial biochemical composition was similar in both seasons; protein was the primary component at similar to 50% of initial dry weight followed by lipid (similar to 30%), ash (similar to 8%) and carbohydrate (6%). The general trend for utilization of organic reserves during embryogenesis was also similar seasonally. Lipid was the primary component metabolized during embryogenesis (44-48% of initial stores were utilized) followed by protein (13-16% utilized) and carbohydrate (similar to 13% utilized). Calculated on a dry weight basis, spring embryos had significantly lower lipid but significantly higher ash than summer embryos; there were no significant seasonal differences in protein or carbohydrate. Caloric expenditure on a dry weight basis was significantly different seasonally. There appear to be geographic differences among blue crabs; our results differ from those of a previous study of blue crab embryos from North Carolina waters