bluuebunny/crossref_metadata_2025 huggingface dataset:
Structure-activity relationships of 3-substituted-5,5- diphenylhydantoins as potential antiproliferative and antimicrobial agents
Authors: Trisovic Nemanja , Bozic Bojan , Obradovic Ana , Stefanovic Olgica , Markovic Snezana , Comic Ljiljana , Bozic Biljana , Uscumlic Gordana
Published: November 2011

A series of twelve 3-substituted-5,5-diphenylhydantoins was synthesized,
including some whose anticonvulsant activities have already been reported in
the literature. Their antiproliferative activities against HCT-116 human
colon carcinoma cells were evaluated to determine structure-activity
relationships. Almost all of the compounds exhibited statistically
significant antiproliferative effects at a concentration of 100 ?M, while the
derivative bearing a benzyl group was active even at lower concentrations.
Moreover, their in vitro antibacterial activities against Escherichia coli
ATCC 25922, Staphylococcus aureus ATCC 25923 and clinical isolates of
Escherichia coli, Proteus mirabilis, Pseudomonas aeruginosa, Enterococcus
faecalis and Staphylococcus aureus were evaluated. Only the 3-iso-propyl and
3-benzyl derivatives showed weak antibacterial activities against the
Gram-positive bacterium E. faecalis and the Gram-negative bacteria E. coli
ATCC 25922 and E. coli.
Acute problems in pig nutrition
Authors: Kovcin Stanimir , Zivkovic Branislav , Stanacev Vidica
Published: November 2011

Nutritional problems of every category of pigs are presented in this paper. Nutrition of pigs is in constant changes adapting to the improvements of genetics potential as well as to the very severe ecological demands. As far as piglets just weaned are concerned, the nutrition problem is solved by means of adequate mixture with additives so that performance at this stage is remarkably increased. Nutritional problems of pregnant and lactating sows are analyzed. In pregnancy it is attempted to involve in practice cheap mixtures low in concentration of nutrients, while the needs of lactating animals are constantly increasing. As for fattening animals, a significant improvement is expected in the period to come if a multiphase feeding system is applied. At the same time such a system gives an opportunity to use rationally liquid by-products of the food processing industry with the maximum adaptive possibilities to the needs of pigs.
Feed quality in swine diet
Authors: Zivkovic Branislav , Kovcin Stanimir , Fabjan Mihal
Published: November 2011

The paper will demonstrate the quality of some feed used in swine diet. The emphasis will be on feed whose incorporation into mixes could result in unfavorable effects on production, health and economic production of swine. Data will be presented on maize and its possible negative effects, having in mind toxins. Soybean meal, or genetically modified soybean meal, will also be observed. The next feed which will be discussed will be soybean whey obtained by different procedures and the potential dangers of its use in swine diet rations. Sunflower meal, feed of animal origin, with emphasis on fish flour and meat-bone flour will also be covered in the work. A feed which has been attracting particular attention lately is yeast imported from Italy. Its quality characteristics will be discussed, the so-called non-protein nitrogen. Analyses of mineral feed will include sources of phosphorus, phosphates (monocalciumphosphate, dicalcium phosphate) phytases and resolving the problem of phosphorus in swine rations. Finally, an inevitable segment are synthetic amino acids, especially lysine and its role in swine diet.
Variability of production characteristics of swine in farms in Serbia
Authors: Petrovic Milica , Teodorovic Milan , Radojkovic Dragan , Radovic Ivan
Published: November 2011

Work on pig enhancement will continue to deal with improving reproduction characteristics, growth characteristics, feed utilization, trunk and meat quality, and management confidence. On the one hand, adequate methods of quantitative and mollecular genetics will be used, and on the other there will be efforts to increase probability that genetic potential of the animal is exhibited in practical conditions. The objective of this work was to see how and to what extent genetic potential in swine is exhibited in practical conditions. The variability of production characteristics of swine in farms in the Republic of Serbia was examined during a period of 10 years (1991-2000). Reproductive, fattening and trunk quality characteristics varied among farms, genotypes and year of investigation. The average revealed analyzed characteristics in swine are not satisfactory. There is a wide range in the variation of all characteristics among the farms. There are differences between the characteristics of the same swine genotype with regard to the tendency they exhibit per year or farm. Some of them have not shown a clear tendency to increase or reduce, but varied from year to year. The effects of selection and cross-breeding differed considerably.
New biotechnological procedures in swine reproduction
Authors: Petrujkic Tihomir
Published: November 2011

New biotechnological procedures and the use of hormones in swine breeding are aimed at increasing the number of piglets in the litter. In small herds and groups, selected sows with 16 mammary complexes (tits) can yield up to 32 piglets, or porkers, per year per sow. In order to achieve such reproduction results, special, individual stalls for sow deliveries are used, in addition to biotechnological methods, with a warm core and floor heating, phased diet and clean facilities. The ovulation value in swine is determined by their genetic and paragenetic effects, and it is often provoked and increased with injections and preparations for superovulation. However, the results vary, since any administration of hormone injecions can reduce the reproductive cycle, shorten the duration of estrus, or disrupt the work of ovaries and create cystic follicles. The use of follicle-stimulating hormones in quantities up to 1000 IU per animal for the induction and synchronization of estrus has become customary for sows and gilts, as well as the use of prostaglandins, the use of GnRH for increasing ovulation in swine and increasing the number of follicles >4 mm in diameter in the implementation of new biotechnologies in swine breeding, increases the number of ovulations and fertility in swine. In this way, reproduction is raised to the highest possible level, and artificial insemination of sows has 12 separate rules which enable better and more successful artificial insemination of sows.
Eradikacija dizenterije na farmi svinja A.D. "Stari Tamis" Pancevo
Authors: Simic Dusan , Gagrcin Mladen
Published: November 2011

nema
Significance of supplementing microelements in preventing metabolic disorders in cattle
Authors: Sinovec Zlatan , Jovanovic Nebojsa
Published: November 2011

Inadequate diet can result in a series of undesired occurrences in cattle production, marked as nutritive diseases. In a certain number of cases there is a clearly defined deficiency of certain nutritive matter, with a typical clinical picture and recognizable symptoms. In a far greater number of cases, chronic conditions occur as a result of so-called graphic deficits, when the deficiency of certain components is so small that signs of deficiency develop over a longer time period. Such cases are at first accompanied by non-specific symptomatology, detection and prevention are much more difficult, while resulting damages in cattle production are substantial. The work gives a brief survey of the most important microelements added to cattle diet - iron, copper, manganese, zinc, iodine selenium, cobalt, and chromium. In addition to elementary data in connection with the contents of certain microelements in the organism of the animal the physiological role, natural sources, manner and place of resorption in the organism, and mechanisms of elimination, special attention is paid to symptoms of deficiency and sufficiency, and daily requirements in the ruminant diet. The conclusions direct the reader to several possible sources of mineral matter, with special emphasis on organically - bound microelements in the form of chelates - complexes swith one or more stable heterocyclic amino acid rings. Commercial mineral additives are described as proteinates, and bioplexes are mixes of amino acids and peptides. Chelate forms have been demonstrated aas very successful in stress situations and in diseased animals, when the organism exhibits increased needs, and the ability of feed utilization is reduced. Contrary to non-organic forms, which only temporarely increase concentration in blood, chelate forms secure considerably longer maintenance of the necessary concentration. Having in mind also the increased need of damaged tissue for certain amino acids their correct selection as a chelate agent can additionally stimulate the resorption of mineral matter. Moreover, the fact that retention and the biological half-life of mineral matter taken in through chelates are considerably longer than with conventional supplementation, it is clear that the end consumers have at their disposal a powerful and reliable method of securing the necessary microelements. By following theoretical knowledge about the necessary quantities in certain stages of breeding and production the problems of microelement deficiency, and thus consequently the resulting negative effects, can be prevented and avoided by choosing chelate forms.
Fleas and flea control
Authors: Dautovic Zivomir , Knezevic Dragan , Zdravkovic Danilo , Katic Sofija
Published: November 2011

Fleas as hemeatophagous arthropodes take part in the spreading of certain diseases such as bubonic plague, murine typhus, tick-borne typhus tularaemia, or can be transitory hosts for certain species of cestodes for dogs and cats. Depending on the type of host on which fleas persist and the habitat, measures that can be taken to control them can be only sanitary-hygiene, individual, or treatment of the habitat. Sanitary-hygiene measures mostly consist of regular cleaning. Individual protection implies the use of insecticides for re-impregnating clothing, spraying clothing and the use of repellents. Treatment of habitats comprises the use of insecticides of the group of organophosphates, metyl-carbamates, pyrethroids and organo-chlorine compounds, instruments for dusting and spraying. In addition to these compounds, preparations based on imidaclopride, fipronyl and inhibitors of insect growth (IGRs) and development (IDIs) are also used. Flea control in household pets is implemented using measures of individual protection and treatment of their habitats.
Swine leptospirosis in southern backa district from 1997 to 2001
Authors: Grgic Zivoslav , Vidic Branka , Savic-Jevdjenic Sara , Stojanov Igor
Published: November 2011

In a 5 year period 48748 swine blood samples were examined, or 24.52% of the breeding stock. The samples were examined by the method of microscope agglutination, with "live" antigen of 8 leptospira serotypes: L. pomona, L. icterohaemorrhragiae, L. grippotyphosa, L. sejroe, L. tarassovi, L. australis, L. bataviae and L. canicola. During the investigation specific antibodies for leptospira were diagnosed in 280 (0.57%) samples of swine sera. The highest level of seroprevalence for leptospirosis in swine was in the year 1998 with 130 (1.27%) seropositive swines. The lowest seroprevalence level was detected in the years 1999 and 2000 with only 13 seropositive animals (0.13-0.14%). During this period the highest number of seropositive swines was found in the Becej area, 241 (0.92%). In this period 3 serotypes of leptospira were present: L. pomona, L. icterohaemorrhagiae and L. grippotyphosa. Serotype L. icterohaemorrhagiae was most present on the investigated area (in 94.32% cases), followed by L. pomona (5.31%) while serotype L. grippotyphosa appeared only sporadically in only 0.35% cases. In this period a trend of slight decrease was noticed in swine prevalence for leptospirosis amounting to 0.048% annually. Based on these analyses, it may be expected with 95% certainty that the level of prevalence for leptospirosis in the coming period in this epizootiological area will range from 0.00% to 0.82% of the infected animals.
Undesired consequences of vaccination and faults in vaccination
Authors: Prodanov Jasna , Dosen Radoslav , Lalic Milan , Gagrcin Mladen , Orlic Dusan
Published: November 2011

Different diseases in domestic animals require the application of different methods of immunological protection, depending on the type of vaccine manner of application and type of adjuvant. The objective of the work was to consider general principles and the basic requirements for efficient vaccination. It points out existing faults in practice which lead to the occurrence of mistakes made during vaccination and the appearance of resulting undesired consequences. There are many reasons why vaccination cannot achieve adequate protection of immunity in the organism. In most cases, this occurs due to the inadequate manner of application of the vaccine or subdosage. Mistakes can occur due to inadequate storage conditions which is an essential factor for maintaining vaccine viability. A special problem is vaccination of pregnant animals and young animals, the vaccination of immunodeficient animals. Risks which follow the implementation of vaccines are existing residual virrulence and toxicity the occurrence of hypersensitivity reactions which tend to appear when inactivated vaccines are applied, the occurrence of diseases in immunodeficient animals. Under certain conditions, vaccines can activate an autoimmune response, but the precise pathogenesis of this syndrome is unclear.
Most common problems in quarantine in swine trade in Vojvodina
Authors: Dosen Radoslav , lalic Milan , Prodanov Jasna , Gagrcin Mladen , Orlic Dusan
Published: November 2011

Intensive cattle breeding implies the implementation of contemporary technological - organizational principles and the use of specialized genotypes of cattle with high production potential. The objective of our investigations was to determine, through epizootiological analysis of quarantine facilities for imported breeding pigs and internal sales of pigs the faults which lead to economic damages or even the spread of contagious diseases. Epizootiological investigations were carried out in four quarantine facilities for imported breeding pigs. Epizootiological investigations were conducted also in eight cases of internal sales. The following factors were considered during the epizootiological investigations: epizootiological observations of quarantine conditions minute records of epizootiologies and minute records of the republican veterinary inspector.
‘Use Your Words:’ Reconsidering the Language of Conflict in the Early Years
Authors: Blank Jolyn , Schneider Jenifer Jasinski
Published: November 2011

This article explores the nature of classroom conflict as language practice. The authors describe the enactment of conflict events in one kindergarten classroom and analyze the events in order to identify the language practices teachers use, considering teachers' desires for language use in relation to conflict and exploring the nature of the interplay between what is said to be desired and the implicit messages of the lived experience of conflict. The authors describe the nature of conflict events as apology ritual and suggest that this practice is reflective of a way of framing conflict as destructive, illustrating the way in which the notion of ‘using words' situates the language of conflict as a conflict resolution convention. They argue that there are complex and contradictory underlying assumptions at play in conflict events and position them within larger school discipline and developmentally appropriate practice discourses. Finally, they close the article with a consideration of alternative perspectives on classroom conflict events.
In Search of Informed Discretion: An Experimental Investigation of Fairness and Trust Reciprocity
Authors: Maas Victor S. , van Rinsum Marcel , Towry Kristy L.
Published: November 2011

This paper investigates managerial discretion in compensation decisions in a team setting, in which a measure of the team's aggregate performance is readily available from the accounting system. Specifically, we examine the willingness of managers to obtain additional, costly information that would supplement this measure and allow the managers to more accurately assess individual contributions to team output. Using theory from behavioral economics that incorporates social preferences (i.e., fairness and trust reciprocity) into the managers' utility function, we predict and demonstrate experimentally that managers' willingness to obtain the costly information increases as the team's aggregate performance becomes a more noisy measure of individual performance. Further, we predict and demonstrate that managers' willingness will be greater for relatively high versus relatively low levels of aggregate performance. The study contributes to the literature on subjective performance evaluation by identifying how social preferences influence managers' use of discretion in evaluation processes.

Data Availability: The data from this study and the set of instructions for the experimental task are available from the researchers upon request.
In Whose Interests? An Examination of the Professional Ideology Revealed in the AICPA's State Cascade Project
Authors: Dwyer Peggy D. , Alon Anna
Published: November 2011

ABSTRACT: After passage of the Sarbanes Oxley Act (SOX), several U.S. states considered mirror legislation to restrict the activities of accounting firms at the state level. In response, the American Institute of Certified Public Accountants (AICPA) undertook a counteroffensive program to this threatened coercive government intervention. The strategic response by the AICPA is a theoretically significant event that is relevant to our understanding of professions, professional associations, and professional ideology. Further, the event was an opportunity for the AICPA to reveal a changed perspective in response to the systemic disturbance of SOX. Accordingly, in this paper we examine rhetorical expressions AICPA used to legitimate their counterarguments and analyze the nature of the revealed professional ideology. We found no evidence that the AICPA reverted to a protective, guardian ideology as a strategic response. In contrast, the AICPA appealed generally to neo-liberal political ideology and commercial values, and in particular linked the concept of the public interest with commercial interests of CPA firms and their members. We interpret our findings in the context of institutional pressures for ingratiation, propaganda value of rhetoric, and a widely observed evolution in the discourse of professions and professionalism.
Leadership, Nonfinancial, and Financial Outcomes: The Case of Community Hospitals
Authors: Maiga Adam S. , Jacobs Fred A.
Published: November 2011

ABSTRACT: For profit (FP) health care institutions are becoming more common, even dominant in many communities, and consumers and payers are demanding high-quality services at reasonable and affordable costs. Hence, health care managers must find ways to provide services to meet these requirements. One of the motivations for conversions of health care institutions from not-for-profit (NFP) was the expectation that the profit motive would likely enhance the efficiency of the entire industry, because economic considerations suggest that market competition improves economic growth. This improvement comes from efficiency gains, lower prices, and enhanced quality. This study uses structural equation modeling (SEM) to investigate the relationships among leadership, clinical quality, process quality, patient satisfaction, cost improvement, and hospital performance, using a 2006 survey sample of 313 for-profit community hospitals. Results indicate significant positive impact of leadership on both clinical quality and process quality which, in turn, positively affect patient satisfaction. Results also show that both clinical quality and process quality significantly affect cost improvement, and that both patient satisfaction and cost improvement have a significant impact on hospital performance, measured by profitability. Further analyses support the dual emphasis suggested by Rust et al. (2002), indicating that both cost improvement and patient satisfaction mediate the relationship between process and clinical quality and profitability.
New Leadership Tracks in Accounting Firms: An Alternative to the Partnership
Authors: Almer Elizabeth Dreike , Lightbody Margaret , Single Louise E. , Vigilante Barbara
Published: November 2011

SUMMARY: Public accounting careers traditionally have followed an “up or out” progression from staff to senior to manager to senior manager to partner. Recent American Institute of Certified Public Accountants (AICPA) data suggest that senior managers increasingly are promoted to non-equity “post-senior manager” positions rather than directly to partner (AICPA 2006). However, the accounting literature provides few insights into the factors underlying the creation of such positions by firms, or of the roles of the people holding these positions. This study provides the first set of detailed descriptive data on the position, based on survey responses from the largest 100 public accounting firm human resource directors and interview data from two partners who have held senior leadership roles in their firms. We also discuss implications for firms and researchers.
The SEC’s XBRL Voluntary Filing Program on EDGAR: A Case for Quality Assurance
Authors: Boritz J. Efrim , No Won Gyun
Published: November 2011

SUMMARY: XBRL (eXtensible Business Reporting Language) was developed to provide users with an efficient and effective means of preparing and exchanging business reporting, and especially financial information over the Internet. After years of development, XBRL is now in the implementation stage, with many companies, governments, regulators, and stock exchanges around the world implementing or planning to adopt XBRL for electronic filing of financial reports and other business documents and filings. In this paper, we examine the XBRL-Related Documents furnished to the SEC’s XBRL Voluntary Filing Program (VFP) on EDGAR from its inception to December 31, 2007, and report findings from our observations and validation tests. We identify persistent and increasing quality control and assurance issues pertaining to the XBRL-Related Documents furnished under the VFP and discuss potential countermeasures needed to ensure that XBRL-Related Documents are reliable and gain user confidence and acceptance.
The Impact of Recent Court Decisions on the Tax Treatment of Prepaid Variable Forward Contracts
Authors: Shaheen N. Anna , Chambers Valrie
Published: November 2011

For several years, certain wealthy taxpayers have taken advantage of a growing arsenal of Wall Street techniques to delay or entirely avoid taxes on their investment gains. The tax law has been struggling to keep up, as the sophistication and spread of the use of financial products to produce as many benefits of a stock sale, while still delaying taxes on the proceeds, has increased. One such instrument that was sold for years to sophisticated investors, but is only now getting its day in court, is a Prepaid Variable Forward Contract (PVFC). Debate among tax professionals hinged on whether PVFCs would be taxable at execution, either as an outright sale or as a constructive sale, under Internal Revenue Code Sections 1001 and 1259, respectively, or at the final settlement of the underlying contracts, consistent with Revenue Ruling 2003-7. A brief review of how PVFCs work is followed by authoritative positions on their tax treatment; these are followed by a discussion of recent court decisions and their implications for tax planning, followed by a conclusion.
Gambling Loss Deductions: “The Three Faces of Eve” Revisited
Authors: Blatz Robert E.
Published: November 2011

The growth of legalized casino gambling in the United States will no doubt spur an increase in the number of gamblers who are required to report their respective winnings annually for federal income tax purposes. Yet, the primary tax concern of many gamblers is “how to deduct losses.” Basically, all gamblers are impacted by I.R.C. § 165(d), which limits gambling loss deductions to gambling gains and effectively disallows carry-backs or carry-forwards of excess gambling losses. But like Joanne Woodward's character in the film “The Three Faces of Eve,” gambling loss deductions possess multiple personalities. If the gambler is a “professional,” his losses are broadly defined and subject to I.R.C. § 165(d) ceiling limit. Conversely, a “casual” gambler's losses are narrowly defined and subject to even more code-imposed ceiling limits. Then again, a “commercial gaming establishment” is apparently not subject these limitations. According to the Commissioner, a professional gambler's “wagering losses” include not only the money wagered, but also many other related expenses incurred in order to enter into a wagering transaction. This can logically occur only when these expenses are capitalized into the wager or bet. However, such capitalization is not currently required under either I.R.C. § 263 or the Indopco decision. In fact, casual gamblers are precluded from capitalizing such related expenses into their wagers. Yet, this prohibition provides no tax benefit to casual gamblers. For, the Commissioner has, on scant authority, disallowed both I.R.C. §§ 212(1) and 183(b) deductions for these related expenses.
Unraveling the Complexity of Capital Gain and Loss Transactions
Authors: Nichols Nancy B. , O'Neil Cherie J. , Everett John O.
Published: November 2011

The current capital gain and loss provisions, especially when combined with the casualty and theft and sale or exchange of business property provisions, are very challenging from both a planning and reporting perspective. The American Institute of Certified Public Accountants (AICPA) and the Joint Committee on Taxation recently identified individual capital gains and losses as an area requiring simplification.

This article explores how the complexity of capital gain and loss provisions arose by first tracing the evolution of the capital gains provisions from the Revenue Act of 1913 through changes made by the Jobs and Growth Tax Relief Reconciliation Act of 2003. Tables, figures, and a spreadsheet are used to illustrate this complexity. The spreadsheet also serves as a comprehensive planning tool for taxpayers considering additional property transactions during the tax year. A modest proposal for simplifying the capital gain and loss provisions is compared to recent simplification proposals.
State Law: The Foundation for Federal Tax Law
Authors: Stara Nancy J. , Cripe Brad
Published: November 2011

To determine if property exists for purposes of federal income tax law, a bifurcated analysis is needed because state law creates the legal rights and interest associated with property, but federal income tax law determines if the rights or interest are sufficient to create property for a specific tax purpose. Recent court cases and Internal Revenue Service rulings are examined to clarify:

• What legal rights and interest are held by a taxpayer under state law, and

• Whether those rights and interest are property for purposes of federal income tax law.

Although state law provides the foundation for federal income tax law, B. Bittker has noted that its consideration “rarely rises to conscious level.” This article reviews the interrelationship of state and federal law in defining property rights and interest—and, in doing so, creates the conscious awareness needed for effective tax planning.
A Coke, a Smile … and a Tax Bill? A Look at the Tax Treatment of Exclusive Provider Agreements in Higher Education
Authors: Cowan Mark J.
Published: November 2011

The purpose of this article is to critically analyze the tax treatment of amounts that colleges and universities receive under exclusive provider agreements (also known as “pouring rights contracts”). Under these agreements, beverage companies pay millions of dollars to institutions of higher education for the right to be the exclusive provider of beverages at campus points of sale. There is no bright-line rule indicating whether revenue from such agreements is subject to the unrelated business income tax. Colleges and universities must therefore dissect the revenue they receive from these contracts and apply the general rules of the unrelated business income tax to separate the taxable amounts from the nontaxable amounts. The article reviews this process and then looks at whether there is any policy justification for taxing revenue from exclusive provider agreements. Based on a review of the policy underlying the unrelated business income tax, the article concludes that exempting exclusive provider agreement revenue from taxation would greatly simplify the law without violating the spirit or purposes underlying the unrelated business income tax.
State and Local Tax Policy: Challenging the Use of Tax Credits and Other Incentives
Authors: Raabe William A. , Sawyers Roby B.
Published: November 2011

A recent Sixth Circuit case challenged the validity under the Commerce Clause of the U.S. Constitution of an Ohio income tax credit. Although the Supreme Court overruled the decision on May 15, holding that the plaintiffs in the case did not have standing to challenge the incentives in federal court, the ruling did little to quell the debate concerning the constitutionality of the credits in question. While the Supreme Court ruling was not unanticipated, many observers were hoping for a more definitive resolution to the issue. As it stands, the Supreme Court decision leaves open the critical question of the constitutionality of incentives like that offered by the state of Ohio.

Tax credits and other incentives offered by the states and local municipalities have been used as part of an economic development strategy, often to recruit or retain business activity within the borders. While some of these subsidies may be subject to challenge under notions of uniformity of equity, in this paper we argue that it is improper to challenge the credit under review in this case.
Evaluating Cost Segregation Opportunities before, during, and after the Usage of Qualifying Realty
Authors: Lassar Sharon S. , Duncan William A. , Everett John O.
Published: November 2011

The Hospital Corporation of America, 109 TC 21 (1997) case validated the use of cost segregation to maximize cost recovery deductions by reclassifying portions of realty as either depreciable personalty or realty with a class life shorter than that for buildings. Cost segregation efforts have been facilitated by IRS pronouncements that allow a taxpayer to treat a change in an asset's cost recovery period as a change in accounting method and thus accelerate into the year of change the cumulative increase in depreciation deductions resulting from such reclassification. One pronouncement even allows a taxpayer to change the recovery period within a limited period of time after the asset is sold or exchanged. This study develops and illustrates a comprehensive spreadsheet that projects the estimated tax savings and costs of electing cost segregation for realty at three different points in time: (1) when the realty is first placed into service, (2) during the useful life of the realty, and (3) after the asset is sold.
The Inequity of U.S. Estate Tax Consequences for Noncitizen Spouses and Expatriates and the Impact of the Proposed Exit Tax
Authors: Wilkinson Brett R. , Noga Tracy J.
Published: November 2011

In most cases, U.S. estate tax law permits assets passed to a spouse on death to be excluded from the tax net via the operation of the marital tax deduction. For individuals with noncitizen spouses, however, the law denies the marital deduction unless the assets are placed in a qualified domestic trust. The purpose of this arrangement is to prevent assets being lost to the estate tax system due to repatriation by the noncitizen spouse. The additional compliance costs imposed on noncitizen spouses regardless of whether they repatriate, stands in stark contrast to the regime faced by U.S. citizens who elect to relinquish their citizenship. The alternative tax system imposed on such former-citizens offers considerable scope for both legitimate and illegitimate tax minimization. This paper proposes a greater alignment of these divergent systems, in light of the proposed exit tax legislation, both of which are designed to achieve the same objective of ensuring that wealth generated in the U.S. does not escape the estate tax net.
Defining a Gambling Transaction: Know when to Hold ‘Em, Know when to Fold ‘Em
Authors: Morris Donald
Published: November 2011

As the volume of gambling activity continues to expand in the U.S. the question of exactly what constitutes a gambling transaction for income tax purposes takes on increasing significance for taxpayers as well as tax practitioners. The law requires reporting gambling winnings separately from gambling losses. This separation raises the question of what constitutes a gambling winning which rests in turn on the definition of a gambling transaction. Is it a hand of blackjack or a day at the racetrack, a spin of a roulette wheel or the result from $100 placed in a slot machine, a roll of the dice or the night's poker results?

Revenue recognition is not often an issue for individual taxpayers who report their income on a cash basis. The income recognition doctrine of constructive receipt reduces the direct control a cash basis taxpayer can exercise over the timing of the recognition of income. For the increasing number of taxpayers engaging in gambling activities, this doctrine may directly impact the amount of income they are required to recognize not merely because of the gambling income itself (some or all of which may be offset with a deduction for gambling losses) but as a result of this income's impact on adjusted gross income (AGI).

While the exact definition of a gambling transaction, and thus the proper recognition of gambling income, is addressed by the I.R.S., it remains a contentious issue. However, when the doctrine of constructive receipt is extended to gambling revenue it clarifies the meaning of a gambling transaction and hence the proper amount of gambling income to be reported by taxpayers.
Sensitization and its impact on Reproductive and sexual health issues of adolescents in clinics and schools - a comparative study.
Authors: De Arun Kumar , Mitra Souvik , Das Kollol , Goswami Sebanti , Chatterjee Sukanta
Published: November 2011

Objective: Adolescent Reproductive and Sexual Health Issue is an important component of Youth Friendly Health Services. The objective of this study to compare the impact of sensitization on adolescent reproductive and sexual health issues of adolescent clients between clinic and school setting using the youth-friendly principles. Material & Methods: An urban–based prospective longitudinal study, conducted at adolescent health clinic and schools. The participants are adolescents in the age group of 14-18 years (both boys and girls). Intervention: Youth-friendly sensitization. Main outcome measures: Change in the knowledge on different ARSH issues among adolescent clients in both clinics and schools. Results: Statistically significant improvement (p values< 0.05) in knowledge on various aspects of ARSH issues among adolescent clients in both clinic and school setting. Conclusion: Youth-friendly sensitization makes positive change in the knowledge of adolescents on ARSH issues in both clinics and schools. Key Words: Adolescent; ARSH (adolescent reproductive and sexual health); Condom; Menstruation; Sensitization DOI: 10.3126/ajms.v2i1.3537 Asian Journal of Medical Sciences 2 (2011) 23-27
Rare Variant Origin of Right Testicular Artery - A Case Report
Authors: Mamatha Y , Prakash BS , Padmalatha K
Published: November 2011

Variations in the origin of arteries in the abdomen are very common but with the invention of new operative techniques within the abdomen cavity, the anatomy of abdomen vessels has assumed much more clinical importance. The gonadal arteries normally arise caudal to the renal arteries as antero-lateral branch. In contrast to classical description, very rarely originate from lumbar, common or internal iliac artery, or superior mesentric artery. Here we report a very rare case of variant origin of right testicular artery from right common iliac artery. Awareness of such variations becomes very significant and important during surgical or interventional procedures in abdomen-pelvic areas. Key words: Testicular artery; Abberrant artery; Variant origin; Renal artery; Gonadal vessels DOI: 10.3126/ajms.v2i1.3860 Asian Journal of Medical Sciences 2 (2011) 65-67
Morphometric Malformations in Fetal Rats Following Treatment with Aqueous Leaf Extract of Carica Papaya
Authors: Ekong Moses B , Akpan Mandu U , Ekanem Theresa B , Akpaso Mfon I
Published: November 2011

Objective: Carica papaya popularly known as papaya or pawpaw is a fruit with diverse nutritional and medicinal properties. The continuous use of the leaf extract as enema by pregnant women necessitated this study on the effect of aqueous extract of the young leaves on the morphometry of the fetuses of pregnant Wistar rats. Material & Methods: Twenty seven sexually matured Wistar rats consisting of eighteen females and nine males, and weighing 180-200g were used for the study. The female rats were assigned equally into three groups of A, B and C. Pregnancies were obtained after the introduction of the males into the female cages overnight. On day 12 of preg-nancy, group A (control) was given sham treatment of tap water, while groups B and C were treated with 60mg/kg and 120mg/kg respectively, of the aqueous leaf extract of C. papaya for seven days (days 12-18 of pregnancy). On day 20 of gestation, the animals were anaesthetized using chloroform and euthanized, and the uteri dissected out to study the fetuses. Results: Results revealed reduced number of viable fetuses, reduced fetal weight, and reduced crown-rump, head, and tail lengths in the group treated with 60mg/kg aqueous leaf extract of C. papaya, while there was resorption of all the fetuses in the group treated with 120mg/kg of the aqueous leaf extract of C. papaya. Conclusion: In conclusion, the aqueous leaf extract of C. papaya at the given dosage in this study is detrimental to developing fetuses, and these effects were dose dependent. Hence, the use of the extract especially during the period of gestation should be discouraged. Key Words: C. papaya; fetus; morphometry; malformation; rats DOI: 10.3126/ajms.v2i1.4028 Asian Journal of Medical Sciences 2 (2011) 18-22
The Barrow Ruptured Aneurysm Trial
Authors: McDougall Cameron G. , Spetzler Robert F. , Zabramski Joseph M. , Partovi Shahram , Hills Nancy K. , Nakaji Peter , Albuquerque Felipe C.
Published: November 2011

Object

The purpose of this ongoing study is to compare the safety and efficacy of microsurgical clipping and endovascular coil embolization for the treatment of acutely ruptured cerebral aneurysms and to determine if one treatment is superior to the other by examining clinical and angiographic outcomes. The authors examined the null hypothesis that no difference exists between the 2 treatment modalities in the setting of subarachnoid hemorrhage (SAH). The current report is limited to the clinical results at 1 year after treatment.

Methods

The authors screened 725 patients with SAH, resulting in 500 eligible patients who were enrolled prospectively in the study after giving their informed consent. Patients were assigned in an alternating fashion to surgical aneurysm clipping or endovascular coil therapy. Intake evaluations and outcome measurements were collected by nurse practitioners independent of the treating surgeons. Ultimately, 238 patients were assigned to aneurysm clipping and 233 to coil embolization. The 2 treatment groups were well matched. There were no anatomical exclusions. Crossing over was allowed, but primary outcome analysis was based on the initial treatment modality assignment. Posttreatment care was standardized for both groups. Patient outcomes at 1 year were independently assessed using the modified Rankin Scale (mRS). A poor outcome was defined as an mRS score > 2 at 1 year. The primary outcome was based on the assigned group; that is, by intent to treat.

Results

One year after treatment, 403 patients were available for evaluation. Of these, 358 patients had actually undergone treatment. The remainder either died before treatment or had no identifiable source of SAH. A poor outcome (mRS score > 2) was observed in 33.7% of the patients assigned to aneurysm clipping and in 23.2% of the patients assigned to coil embolization (OR 1.68, 95% CI 1.08–2.61; p = 0.02). Of treated patients assigned to the coil group, 124 (62.3%) of the 199 who were eligible for any treatment actually received endovascular coil embolization. Patients who crossed over from coil to clip treatment fared worse than patients assigned to coil embolization, but no worse than patients assigned to clip occlusion. No patient treated by coil embolization suffered a recurrent hemorrhage.

Conclusions

One year after treatment, a policy of intent to treat favoring coil embolization resulted in fewer poor outcomes than clip occlusion. Although most aneurysms assigned to the coil treatment group were treated by coil embolization, a substantial number crossed over to surgical clipping. Although a policy of intent to treat favoring coil embolization resulted in fewer poor outcomes at 1 year, it remains important that high-quality surgical clipping be available as an alternative treatment modality.
IMMUNOHISTOCHEMICAL STUDY OF THE POSTNATAL DEVELOPMENT OF LYMPHOID TISSUES AND MUCOSA OF BROILERS
Authors: Hussan M.T. , Khan M.Z.I. , Lucky N.S.
Published: November 2011

The experiment was carried out in the Department of Anatomy and Histology, Faculty of Veterinary Science, Bangladesh Agricultural University, Mymensingh. A total 15 (fifteen) day-old "Cobb-500" chickens (broilers) of both sexes were purchased from "Kazi Farm Ltd." Mymensingh. For immunohistochemical staining purpose, the bursa of Fabricius, cecal tonsils and ileum was collected from postnatal broiler chickens after sacrificing by cervical subluxation method. Sample (n=3) was collected every 7 days interval starting from day 3 up to 32 days of age. Immunohistochemical study revealed that in the bursa of Fabricius, the Igs positive cells (IgA, IgG and IgM) were found principally beneath the capsule, around the follicles and in the cortex and also medulla. In all stages of development (from day 3 to day 32) IgM positive cells were more followed by IgG and IgA positive cells. In the cecal tonsils, Igs positive cells (IgA, IgG and IgM) were distributed within the lymphatic nodules, lamina propria and in the core of the villi. Early in the postnatal development (at day 3), no IgA positive cells were found in the cecal tonsils and IgM positive cells were more than IgG positive cells. At day 32, IgA positive cells were more than IgG and IgM positive cells. With the advancement of age, the Igs positive cells (IgA, IgG and IgM) were increased significantly. In the early postnatal development (at day 3) no immunoglobulin positive cells were found in the ileum. From the later stage (at Day 11), Igs positive cells (IgA, IgG and IgM) were found distributed in the lamina propria, around the intestinal glands and in the core of the villi of ileum. Immunoglobulin positive cells (IgA, IgG and IgM) were increased gradually with increasing age and IgA positive cells were more than IgG and IgM positive cells at day 32.
CHARACTERIZATION OF SALMONELLA ISOLATED FROM PIGS OF SADAR UPAZILLA OF MYMENSINGH DISTRICT
Authors: Paul S.C. , Khan M.S.R. , Amin M.M. , Begum F. , Hassan J. , Islam M.S.
Published: November 2011

Characterization of Salmonella isolated from pigs was conducted between January to November, 2008 in the district of Mymensingh. Out of 23 pigs examined, only 4 (17.39) pigs had Salmonella infection. Genome analysis using PCR revealed that ST gene of enterotoxin was absent in some strains of pigs Salmonella but it's not clear whether the serovars belongs to Salmonella (S.) choleraesuis, S. typhimurium or S. derby. The isolates were found to be highly sensitive to ciprofloxacin, kanamycin, nalidixic acid, co-trimoxazole and cephalexin but highly resistant to chloramphenicol.
PREVALENCE OF ASCARIASIS IN VILLAGE POULTRY AT FIVE UPAZILAS UNDER FENI DISTRICT
Authors: Sarker R.R. , Mostofa M. , Awal M.A. , Islam M.S. , Mamun S.A.
Published: November 2011

The experiment was conducted at the Department of Pharmacology, Bangladesh Agricultural University, Mymensingh, during the period from July 2005 to November 2006 to study the prevalence of Ascariasis in village poultry at five upazilas of Feni district in Bangladesh. Survey was conducted on 200 village poultry. Highest prevalence of Ascariasis was recorded in Daganbhuiyan upazila (90.47%) and lowest was in Parshuram upazila (81.57%) and the infection rate on the basis of age was recorded at the age of 2-4 months.
DETERMINATION OF IN-VIVO GROWTH KINETICS OF VIRULENT NEWCASTLE DISEASE VIRUS IN BROILER CHICKENS
Authors: Ara MJ , Islam MT , Hossain MT , Haque MA , Ahmed R , Chowdhury MMI , Kamal MM , Akter A , Islam MA
Published: November 2011

The research work was conducted on 105 broiler chicks (Cobb-500) with a view to determine the rate of distribution of Newcastle disease virus (NDV) in various organs following infection through natural (intranasal, intraocular and oral) and parenteral (intravenous, intramuscular and subcutaneous) routes of inoculation at different ages (7, 15 and 28 days of old). Each bird received a dose of 0.2 ml of NVNDV (300 ELD50). Body temperature, onset of clinical signs and mortality of birds (if any) were recorded daily. Blood samples were collected from the birds to determine the serum HI titre before and after infection. Faeces and various tissue samples (brain, lungs, kidney, colon, bursa of Fabricius, spleen and thymus) were collected daily following post-mortem examination of one bird from each sub-group to determine the presence of NDV along with their HA titre through inoculation into embryonated hen eggs. Some representative samples were also inoculated into chicken embryo fibroblast (CEF) cell culture for isolation of NDV. The highest body temperature (³1080F) was recorded in the birds of almost all the experimental groups between 48 and 72 hours of PI. Appearance of clinical sings was observed earlier (between 48 to 72 hours of PI) in parenterally infected birds than those of inoculated through natural routes. The shortest duration (>26-54 hours of PI) and longest duration (67-132 hours of PI) of death time recorded in birds those were inoculated through IV and oral routes of infection respectively. Isolation of NDV was positive from day 2 of PI and onward in all the groups with some minor variations in some cases. The CEF cell culture system was found more sensitive compared to avian embryo. Irrespective of routes of inoculation and age of birds, there was significant (p<0.01) increase in the mean HA titre of NDV with the progression of time. The highest HA titre of NDV was found in the brain tissue followed by lungs and kidney. Significantly (p<0.01) higher HA titre of NDV isolate was recorded in the birds of all the experimental groups inoculated through IV route. Following infection, the MDA titres decreased day by day in the birds with the increase of HA titres of NDV.