Search

Purpose: Quantifying the stability of individual plants or their contribution to soil reinforcement against erosion or landslides requires an understanding of the tensile properties of their roots. This work developed a new analytical model to understand the tensile stress–strain behaviour of a single root axis, which is the first to incorporating root anatomical features, in order to reduce the existing uncertainty in predictions. Methods: The root was modelled as a linear elastic stele connected to a surrounding linear elastic cortex by means of a linear elastic stele–cortex interface. By solving for force equilibrium, an analytical solution for the full tensile stress–strain behaviour — including any intermediate brittle failures of the stele, cortex and/or interface — was obtained. This model was compared to tensile tests and laser ablation tomography for maize roots. Results: The new modelling approach demonstrated that the root tensile strength is fully determined by the strength of the stele alone, which was an order of magnitude larger than that of the cortex while also 3–4 times stiffer. The reduction in root stiffness beyond the yield point was linked to continuing fracturing of the cortex and debonding along the stele–cortex interface. A larger proportion of the variation in experimentally measured biomechanical characteristics could be explained compared to root diameter power-law fitting methods typically applied in the literature. Conclusion: Stele and cortex biomechanical properties are substantially different, affecting the tensile behaviour of plant roots. Accounting for these anatomical traits increased the accuracy root biomechanical properties from tensile tests. [ABSTRACT FROM AUTHOR]

Background: Preterm birth (PTB) is a leading cause of child morbidity and mortality. Evidence suggests an increased risk with both maternal underweight and obesity, with some studies suggesting underweight might be a greater factor in spontaneous PTB (SPTB) and that the relationship might vary by parity. Previous studies have largely explored established body mass index (BMI) categories. Our aim was to compare associations of maternal pre-pregnancy BMI with any PTB, SPTB and medically indicated PTB (MPTB) among nulliparous and parous women across populations with differing characteristics, and to identify the optimal BMI with lowest risk for these outcomes. Methods: We used three UK datasets, two USA datasets and one each from South Australia, Norway and Denmark, together including just under 29 million pregnancies resulting in a live birth or stillbirth after 24 completed weeks gestation. Fractional polynomial multivariable logistic regression was used to examine the relationship of maternal BMI with any PTB, SPTB and MPTB, among nulliparous and parous women separately. The results were combined using a random effects meta-analysis. The estimated BMI at which risk was lowest was calculated via differentiation and a 95% confidence interval (CI) obtained using bootstrapping. Results: We found non-linear associations between BMI and all three outcomes, across all datasets. The adjusted risk of any PTB and MPTB was elevated at both low and high BMIs, whereas the risk of SPTB was increased at lower levels of BMI but remained low or increased only slightly with higher BMI. In the meta-analysed data, the lowest risk of any PTB was at a BMI of 22.5 kg/m2 (95% CI 21.5, 23.5) among nulliparous women and 25.9 kg/m2 (95% CI 24.1, 31.7) among multiparous women, with values of 20.4 kg/m2 (20.0, 21.1) and 22.2 kg/m2 (21.1, 24.3), respectively, for MPTB; for SPTB, the risk remained roughly largely constant above a BMI of around 25–30 kg/m2 regardless of parity. Conclusions: Consistency of findings across different populations, despite differences between them in terms of the time period covered, the BMI distribution, missing data and control for key confounders, suggests that severe under- and overweight may play a role in PTB risk. [ABSTRACT FROM AUTHOR]

Industry‐wide efforts to develop microLED technology for displays brought focused attention to the importance of mass transfer micro‐assembly. Processes that are compatible with high‐volume manufacturing that can rapidly manipulate millions of discrete micron‐scale semiconductor objects per product unit are a new technological capability and required for making microLED displays accessible to mainstream consumer applications. As those assembly processes become mature, new attention shifts to the microLED devices themselves and to electronic driving schemes to operate them. Furthermore, mature mass transfer processes make possible new semiconductor constituents to the backplane, including singlecrystal devices with levels of integration density that are not natively available to display panel manufacturing. This confluence of new requirements and new possibilities sets a stage for far‐reaching innovation in consumer displays. This paper describes designs for microLED displays that use micron‐scale full color emitter packages and micron‐scale driver elements (microICs) that control clusters of pixels. A combination of mass transfer and conventional backplane fabrication processes is suitable for making displays of these designs, and the resulting products will support more than 300‐400 pixels per inch with advantageous power consumption characteristics. [ABSTRACT FROM AUTHOR]

Objective: To estimate the effect of elective induction of labor at 39 weeks' gestation on children's educational outcomes as measured using the Australian National Assessment Program-Literacy and Numeracy (NAPLAN) tests in school year 3 (∼8 years of age), compared with expectant management.Methods: We merged perinatal data on all infants born in South Australia from 1999 to 2008 with children's school assessment data from NAPLAN. The study population included all singleton infants born without a malformation at 39-42 weeks in vertex presentation. Children who had undertaken the NAPLAN test in school year 3 were included. We excluded births to women who had a contraindication to vaginal delivery and those with a condition possibly justifying elective delivery before 39 weeks. The outcome of interest was children's educational outcome as measured using NAPLAN, which includes five learning domains (reading, writing, spelling, grammar and numeracy). Each domain was categorized according to performance at or below vs above the national minimum standard (NMS). Average treatment effects (ATEs) of elective induction of labor at 39 weeks compared with expectant management on the proportion of children performing at/below the NMS for each domain were estimated using the augmented inverse-propensity-weighted estimator, accounting for potential confounders.Results: Of 53 843 children born at 39-42 weeks in vertex presentation from 1999 to 2008 and who were expected to participate in the year-3 NAPLAN from 2008 to 2015, a total of 31 120 had at least one year-3 NAPLAN domain. Of these, 1353 children were delivered after elective induction of labor at 39 weeks while 29 767 children were born following expectant management. The ATEs (mean differences) of elective induction of labor at 39 weeks compared with expectant management on the proportion of children scoring at/below the NMS on each domain were 0.01 (95% CI, -0.02 to 0.03) for reading, 0.02 (95% CI, 0.00-0.04) for writing, 0.01 (95% CI, -0.01 to 0.04) for spelling, 0.02 (95% CI, -0.01 to 0.04) for grammar and 0.03 (95% CI, 0.00-0.05) for numeracy.Conclusion: Elective induction of labor at 39 weeks did not affect children's standardized literacy and numeracy testing outcomes at 8 years of age when compared with expectant management. © 2020 International Society of Ultrasound in Obstetrics and Gynecology. [ABSTRACT FROM AUTHOR]

Food systems are significant sources of global greenhouse gas emissions (GHGE). Since emission intensity varies greatly between different foods, changing food choices towards those with lower GHGE could make an important contribution to mitigating climate change. Public engagement events offer an opportunity to communicate these multifaceted issues and raise awareness about the climate change impact of food choices. An interdisciplinary team of researchers was preparing food and climate change educational activities for summer 2020. However, the COVID‐19 pandemic and lockdown disrupted these plans. In this paper, we report on shifting these events online over the month of June 2020. We discuss what we did and the reception to our online programme. We then reflect on and highlight issues that arose. These relate to: (1) the power dynamics of children, diet and climate change; (2) mental health, diet and COVID‐19; (3) engaging the wider science, agriculture and food communities; (4) the benefits of being unfunded and the homemade nature of this programme; (5) the food system, STEAM (science, technology, engineering, arts and mathematics) and diversity; and (6) how our work fits into our ongoing journey of food and climate change education. [ABSTRACT FROM AUTHOR]

Aim: To compare the characteristics of children and adolescents with type 1 vs. type 2 diabetes in the Pediatric Diabetes Consortium (PDC) registries. Methods: Participants were 10 to < 21 years of age at diagnosis; there were 484 with type 1 diabetes and 1236 with type 2 diabetes. Results: Children and adolescents with type 2 diabetes were more likely to be female, overweight/obese, and from low‐income, minority ethnic families. Children and adolescents with type 1 diabetes were more likely to present with diabetic ketoacidosis and have higher mean HbA1c levels at diagnosis. More than 70% in both cohorts achieved target HbA1c levels < 58 mmol/mol (< 7.5%) within 6 months, but fewer participants with type 1 than type 2 diabetes were able to maintain target HbA1c levels after 6 months consistently throughout 3 years post diagnosis. Of the 401 participants with type 2 diabetes with ≥ 24 months diabetes duration on enrolment in the registry, 47% required no insulin treatment. Median C‐peptide levels were 1.43 mmol/l in the subset of participants with type 2 diabetes in whom it was measured, but only 0.06 mmol/l in the subset with type 1 diabetes. Conclusions: Although families of children and adolescents with type 2 diabetes face greater socio‐economic obstacles and risk factors for poor diabetes outcomes, the greater retention of residual endogenous insulin secretion likely contributes to the increased ability of children and adolescents with type 2 diabetes to maintain target HbA1c during the first 3 years of diabetes diagnosis. What's new?: Demographic and anthropometric characteristics differ between children and adolescents with type 1 and type 2 diabetes in the Pediatric Diabetes Consortium Registries.Although a large percentage of older children and adolescents with type 1 and type 2 diabetes are able to achieve target HbA1c levels after 6 months of treatment, children and adolescents with type 2 diabetes are more likely to maintain glycaemic control than those with type 1 diabetes in the years after diagnosis, despite greater socio‐economic obstacles and risk factors.More intensive treatment strategies are needed to maintain target HbA1c levels in older children and adolescents with type 1 diabetes after the initial 6‐month honeymoon period. [ABSTRACT FROM AUTHOR]

Recent efforts to improve the reliability and efficiency of scientific research have caught the attention of researchers conducting prediction modeling studies (PMSs). Use of prediction models in oral health has become more common over the past decades for predicting the risk of diseases and treatment outcomes. Risk of bias and insufficient reporting present challenges to the reproducibility and implementation of these models. A recent tool for bias assessment and a reporting guideline-PROBAST (Prediction Model Risk of Bias Assessment Tool) and TRIPOD (Transparent Reporting of a Multivariable Prediction Model for Individual Prognosis or Diagnosis)-have been proposed to guide researchers in the development and reporting of PMSs, but their application has been limited. Following the standards proposed in these tools and a systematic review approach, a literature search was carried out in PubMed to identify oral health PMSs published in dental, epidemiologic, and biostatistical journals. Risk of bias and transparency of reporting were assessed with PROBAST and TRIPOD. Among 2,881 papers identified, 34 studies containing 58 models were included. The most investigated outcomes were periodontal diseases (42%) and oral cancers (30%). Seventy-five percent of the studies were susceptible to at least 4 of 20 sources of bias, including measurement error in predictors (n = 12) and/or outcome (n = 7), omitting samples with missing data (n = 10), selecting variables based on univariate analyses (n = 9), overfitting (n = 13), and lack of model performance assessment (n = 24). Based on TRIPOD, at least 5 of 31 items were inadequately reported in 95% of the studies. These items included sampling approaches (n = 15), participant eligibility criteria (n = 6), and model-building procedures (n = 16). There was a general lack of transparent reporting and identification of bias across the studies. Application of the recommendations proposed in PROBAST and TRIPOD can benefit future research and improve the reproducibility and applicability of prediction models in oral health. [ABSTRACT FROM AUTHOR]

Traditional methods used to disseminate educational resources to front-line healthcare staff have several limitations. Social media may increase the visibility of these resources among targeted groups and communities. Our project aimed to disseminate key clinical messages from the National Tracheostomy Safety Project to those caring for patients with tracheostomies or laryngectomies. We commissioned an external media company to design educational material and devise a marketing strategy. We developed videos to communicate recommendations from the safety project and used Facebook, Twitter, YouTube and LinkedIn to deliver these to our target users. We recorded 629,270 impressions over a paid 12-week campaign. Our YouTube channel registered more than a five-fold increase in views and watch time during the campaign as compared with the previous year. Around two-thirds of views across all platforms were from peer-to-peer sharing. We spent £4140 on social media advertising, with each view and click costing £0.02 and £0.67, respectively. This intelligence-led approach using social media is an effective and efficient method to disseminate knowledge on the principles of safe tracheostomy care to front-line clinical staff. Similar strategies may be effective for other patient safety topics, especially when targeting groups that do not use medical journals or other traditional means of dissemination. [ABSTRACT FROM AUTHOR]

Aim: A hypothesized mechanism for increased type 1 diabetes risk among caesarean births is lack of exposure to the vaginal microbiota. Children born by prelabour caesarean are not exposed to the vaginal microbiota, whereas caesarean births during labour (intrapartum) may be exposed. The aim of this study was to estimate type 1 diabetes risk among children born by caesarean compared with normal vaginal delivery. Methods: This whole‐of‐population study linked routinely collected, de‐identified administrative data from the South Australian Early Childhood Data Project for all births from 1999 to 2013. Type 1 diabetes cases were identified using inpatient hospitalizations from 2001 to 2014 (ICD‐10‐AM codes E10‐E109). Type 1 diabetes risk for caesarean was assessed by Cox regression using two models: (i) caesarean vs. vaginal and (ii) prelabour or intrapartum caesarean vs. vaginal. Analyses were adjusted for confounding and multiple imputation was used to address missing data. Results: A total of 286 058 children born between 1999 and 2013 contributed to 2 200 252 person‐years, of which 557 had type 1 diabetes. Of all births, 90 546 (31.7%) were caesarean, and of these 53.1% were prelabour and 46.9% intrapartum caesarean. Compared with vaginal delivery, the adjusted hazard ratio for type 1 diabetes was 1.05 [95% confidence interval (CI) 0.86–1.28) for caesarean, 1.02 (95% CI 0.79–1.32) for prelabour caesarean and 1.08 (95% CI 0.82–1.41) for intrapartum caesarean. Conclusion: There may be a small increased type 1 diabetes risk following caesarean, but confidence intervals included the null. The lower estimate for prelabour compared with intrapartum caesarean, and the potential for unmeasured confounding suggest that neonatal vaginal microbiota might not be involved in type 1 diabetes. What's new?: Evidence about caesarean section and childhood type 1 diabetes risk is mixed. Only one study reported whether type 1 diabetes risk differs by prelabour or intrapartum caesarean.A potential link between type 1 diabetes and caesarean section is lack of exposure to the vaginal microbiota. Prelabour caesarean births are not exposed to vaginal microbiota, whereas intrapartum caesareans presumably have some exposure.We found a negligible risk of type 1 diabetes for children who had intrapartum or prelabour caesarean, and the 95% confidence intervals were wide and included the null suggesting that neonatal vaginal microbiota might not be involved in type 1 diabetes. [ABSTRACT FROM AUTHOR]

The article discusses life insurance as part of purpose-based financial planning. Individuals' desire to create financial plans that align their assets with life goals is described, noting that life insurance can ensure the continuation of their financial legacy. Several approaches for life planning are discussed, including the method of questioning what an individual would like to accomplish before death, the method of seeking answers to essential questions underlying an individual's financial motivations, and the method of creating a graphical representation of an individual's satisfaction with various facets of life.

The insurance planning tools of leveraged premium funding with nonrevisionary grantor-retained annuity trust plans and the advanced premium payment methodologies with family limited partnership plans were examined. The Section 2702 of the U.S. Internal Revenue Code of 1996 and Treasury regulations permit insurance planners to design their own grantor-attained annuity trust plans as either one in which the grantor retains a contingent reversionary interest in the trust or a term certain plan wherein the remainder interest is not contingent on the grantor's mortality. The advanced premium payment methodologies with family limited partnership plans is a planning technique which can facilitate the acquisition and painless premium payment of the annual premiums for any type of life insurance plan.

The development of methods for estate planning helped financial service representatives improve interaction and service to their clients. Customers are more likely to understand estate planning using the picture process developed by financial advisers and agents. At the initial meeting between agent and client, the agent needs to explain beneficiary and ownership arrangements and premium paying methods. It is necessary that the financial representative agent review the objectives of estate planning, present the client with a clear and understandable picture of the situation and educate the client about alternate techniques to accomplish the objectives. Estate planning techniques are integrated into the meeting between the client and agent. It is realized that the picture process is effective in the estate planning process.

The distinctions between the underwriting concepts of charitable reverse split dollar (CRSD) and charitable split dollar (CSD) are explained. Key claims for CRSD arrangements include the funding of life insurance as an income tax deductible, the exemption of all parties from income or gift tax liability and the ability of the donor to use tax deductible dollars to provide the insurance for his or her family. However, CSD plans could work only if they could meet four criteria of viability tests. Among the many potential problems faced by those directly involved are the loss or reduction of an income tax deduction, the imposition of interest charges on income tax under-payments, negligence penalties, gift taxes and interest and penalties on under-payments.

Objective: Adenotonsillectomy is frequently performed for obstructive sleep apnoea, but is associated with post-operative respiratory morbidity. This study assessed the effect of paediatric Otrivine (0.05 per cent xylometazoline hydrochloride) on post-operative respiratory compromise. Methods: Paediatric patients undergoing adenotonsillectomy for obstructive sleep apnoea were included. The control group (n = 24) received no intervention and the intervention group (n = 25) received intra-operative paediatric Otrivine during induction using a nasal patty. Post-operative outcomes included pain, respiratory distress signs and medical intervention level required (simple, intermediate and major). Results: Post-operative respiratory distress signs were exhibited by 4 per cent of the Otrivine group and 21 per cent of the control group. Sixty-eight per cent of the Otrivine group required simple medical interventions post-operatively, compared to 42 per cent of the control group. In the Otrivine group, 4 per cent required intermediate interventions; none required major interventions. In the control group, 12.5 per cent required both intermediate and major interventions. Fifty per cent of the control group reported pain post-operatively, compared with 40 per cent in the Otrivine group. Conclusion: Intra-operative paediatric Otrivine may reduce post-operative respiratory compromise in paediatric patients undergoing adenotonsillectomy for obstructive sleep apnoea. A randomised controlled trial is required. [ABSTRACT FROM AUTHOR]

This article presents the results of a comprehensive investigation into the practice and effectiveness of marketing in the UK, and provides an overview of the state of the marketing art in the UK. The survey compares and contrasts the marketing practice of the best performing companies in the sample, the "high-fliers" against the remainder of the sample, the "also rans" in order to isolate the special marketing characteristics of an organisation which outperforms its rivals in a competitive marketplace. The authors have identified the "high-flier" characteristics and summarised them in a six point plan for marketing excellence. [ABSTRACT FROM AUTHOR]

Reversible cerebral vasoconstriction syndrome is a heterogeneous and under-recognised neurovascular disorder. Our knowledge with regards to specific syndrome triggers and optimal management is limited. The delay in diagnosis can be deleterious to the patient due to intracerebral sequelae causing temporary or permanent morbidity. Prompt identification of this syndrome is vital to reverse neurological deficits while appropriately managing and supporting patient recovery. [ABSTRACT FROM AUTHOR]

Cash value life insurance provides money when it matters, addresses the ultimate loss, ensures legacies, amasses money for living, and has other important uses. In his last column after 20 years of service Tim Lynch reminds us how we, as professionals, can use this multifaceted product to serve our clients' goals. [ABSTRACT FROM AUTHOR]

Life insurance value stems from the myriad purposes accomplished with the money it generates. Life insurance cash maintains lifestyles, discharges liabilities, and funds commitments as well as dreams. It enables vulnerable people to have the time and wherewithal to fashion a new normal following the loss of those they loved and were financially dependent upon. Life insurance money also is an effective way to address emerging social and economic realities. It protects financially dependent persons of all ages. It funds educational opportunities and other competitive advantages. Life insurance cash sustains family caregivers. It facilitates long-term care and eases end-of-life experiences. No other financial instrument guarantees generally tax free money far exceeding the capital infused prior to death, while also amassing cash that is available tax efficiently during life. [ABSTRACT FROM AUTHOR]

Financial service professionals can enhance their value to clients by learning more about hospice. They will be able to guide clients and their loved ones toward such care if the need arises. They will become more comfortable discussing death with clients, which will enhance the life insurance and other planning they do for them. [ABSTRACT FROM AUTHOR]

People have many explanations for why they choose not to buy life insurance. Ultimately, their choices reflect the relative lower level of immediacy and significance they ascribe to having such coverage compared to what they are spending their money on. Simulated postmortem reality exercises and client-centered storytelling can rouse them to revaluate their priorities regarding having enough life insurance to safeguard the futures of those they care about and are responsible for. [ABSTRACT FROM AUTHOR]

Life insurance does so much more than enable people to manage their human capital risk while they build financial capital. It facilitates their accumulation of liquid wealth certainly and safely, provides them with a hedge against their not amassing legacy assets, replenishes lost or expended resources intended for others, and supplies the means for them to foster self-reliance among their progeny. Life insurance is optimum risk management, certain wealth building, and responsible altruism for a defined premium investment. [ABSTRACT FROM AUTHOR]

People who perpetuate their passions ensure they will be remembered after they die for continuing their good work. Life insurance provides the financial means to enable people to accomplish this purpose. [ABSTRACT FROM AUTHOR]

People who want to provide for those who will go on living without them must ensure more than their material well-being. While money cannot eliminate grief like it can debt or take care of heartache like it does current bills and future obligations, life insurance-generated dollars can promote healing and facilitate moving forward through loss. [ABSTRACT FROM AUTHOR]

The author offers opinions on cash value life insurance (CVLI). CVLI is seen as a fundamental asset for security in personal finance, as it offers both a high rate of return in terms of dollar value and has minimal risk. The global financial crisis is said to have caused investors to recognize that while risk can be managed or mitigated, it cannot be avoided. A CVLI is said to offer investors an opportunity to create liquid, interest-paying savings with the absolute minimum of risk.

The article presents a discussion of compensation transparency in the financial planning industry, noting that it would enhance the trust of clients and defuse accusations of conflicts of interest. An argument is presented that the services of financial advisers are comparable to those of doctors and lawyers, insofar as they are capable of significantly improving the long-term quality of life of their clientele. The question of how compensation should be accounted for and presented to clients is addressed, and an example is presented using hourly rates.

The article discusses financial implications associated with death. Specific topics about death that are discussed in the article, include decreases that are occurring in people's life spans in the U.S. and that more people are dying when they have people financially dependent on them. Statistics are provided regarding the number of people who die in the U.S. in one year. The author feels that people should take steps to protect the people they care for financially after they die. The benefits that the author feels exist in regards to cash value life insurance plans are mentioned.

The article presents information on life insurance, focusing on its usefulness in a variety of situations, such as simplifying prenuptial agreements or facilitating bequests. It is noted that life insurance is only necessary for people with dependents. The uses of temporary life insurance are addressed, and options such as return of premium term insurance are discussed. The classic functions of life insurance are also mentioned, such as its ability to prevent financial burdens from adding to the grief of the bereaved.

The author reflects on how people view their retirement and how this view influences their approach to financially planning for their retirement. He argues that most people do not have realistic views of their assets or to what extent those assets are capable of supporting them once they are retired. Immediate annuities are suggested by the author as a sound strategy for securing a regular income in order to cover recurrent expenses. Tax benefits associated with annuities are also discussed.

The article discusses key-person life insurance. A study of family-owned companies in Denmark found that profitability declined after a company leader's loss of a child, spouse, or other family member. Reasons are given for extending life insurance coverage--a low-risk investment--to key persons such as children, valuable employees, and married or unmarried couples. An affirmative-action rationale concerning women whose careers were limited due to raising children and who will not be financially prepared for retirement is mentioned. Parents can equalize inheritances with life insurance money that is tax free in the United States.

The article examines the role of the so-called "ethical will" in the estate planning process. These documents, which can be written or videotaped, are legally non-binding declarations made by decedents which are most often used to provide guidance or philosophical observations for their legal heirs. They have been found to have a profound emotional impact on both those who make and receive them. A similar device is the letter of instruction, in which a decedent specifies how, where, and when they would wish to see their physical bequests used, and how they would prefer to see financial bequests managed. These documents also have no formal legal status.

The article discusses problems and solutions related to the delivery of health care in the U.S. An aging population and proliferation of unhealthy lifestyles increases demand for health care. The tax benefits of health savings accounts have little appeal to low-income persons. The ranks of the uninsured continue to increase. Any solution must be multifaceted. People need to take more responsibility for their well-being. Health care providers and insurers need to be more efficient. State and federal governments should provide incentives that encourage healthy behavior.

The article discusses retirement planning. Increasingly in the U.S. the burden of post-employment finances is being shifted onto individuals. Risks to retirement planning include inflation, market downturns, and the possibility of outliving one's resources. People need to make a realistic assessment of what their income requirements will be. For some, issues of legacy fulfillment will demand attention as well. Retirement investments will need to balance the demands of providing sufficient income with safeguarding against capital diminution.

The article discusses what to consider when purchasing nonqualified annuities. The author suggests financial advisers should determine what impact annuity taxes will have on clients' finances. Premiums for nonqualified annuities cannot be deducted but may qualify as charitable or business deductions. Individuals who own annuities may defer taxation of annuity interest but corporations and trusts must include annuity interest in annual income. Amounts from contract loans must be included in taxable income. Owners of annuities entered into after August 13, 1982 are taxed for partial withdrawal and surrender amounts. A portion of annuity benefits may be excluded from income with fixed annuity exclusion ratios determined by expected returns.

The article discusses annuity complexity, which obstructs sales, causes purchaser complaints, and stimulates regulation of financial services in the United States. Unbridled complexity is undermining annuities, which the author claims are a unique product that maturing consumers need to have. Annuities are regulated aggressively because of their complexity, as well as the fact that they are primarily marketed to consumers that have limited resources and often times a low level of financial literacy.

The article discusses annuities, and asserts that annuities need not be difficult to present to financial services clients. The author presents a series of "fundamentals" about annuities. The first fundamental is that annuities are contracts that provide a set benefit amount during the annuitant's lifetime. The second fundamental discusses three outcomes, including the annuitant dying before life expectancy, at life expectancy, and beyond life expectancy. Insurance coverage can be purchased to guard against capital loss if the annuitant dies before life expectancy. Varieties of annuity plans are discussed, and the dual investment and insurance features are presented.

The article discusses ways benefactors of large life insurance lump sums can effectively manage them. Some of the risk factors that benefactors could encounter include, following bad financial advice, failing to plan properly, and making large impulse purchases. The article points out that a lot of times these benefactors are going through a traumatic, and in some cases a life changing experience, which can cause them to be more susceptible to these risks. The article asserts that financial planners need to find a balance between allowing the benefactors to bereave and make sound financial choices.

The author expresses his opinion that life insurance is not being used enough. He feels that if financial service professionals address this need, they will do well in 2007. The author discusses the many risks that can cause premature death, including chronic disease, injuries, obesity, limited health literacy, natural disasters, and terrorism. He then explains how life insurance is the best way to address the financial impact of death and suggests that it is also a way to facilitate lifetime financial planning. He addresses why more people are not buying life insurance. The author concludes that financial service professionals are in the position to convince people to protect themselves and their families by getting life insurance.

Abstract: Criminology is an applied discipline where the findings from the data collected and analyses conducted inform debates about policy and practice. For this to happen, a discipline must have an agreed‐upon set of facts to define the problem and suggest solutions. We can debate the soundness of fundamental data series, but these debates must take place within the confines of scientific inquiry and all data must be subjected to the same scrutiny. Data sources must comprise agreed‐upon standards for collection and be accessible for replication. The increasing use of “big data” has frayed this agreement about quality and accessibility and has made it more difficult for criminology to have its own facts. In this presentation, I define the term “big data” and argue it will be difficult for big data to replace traditional data sources and to live up to their potential for knowledge building. Finally, I suggest a few things that the discipline might do to address these problems of access and quality. [ABSTRACT FROM AUTHOR]

Zymoseptoria tritici, the causal agent of septoria tritici blotch (STB), remains a significant threat to European wheat production with the continuous emergence of fungicide resistance in Z. tritici strains eroding the economic sustainability of wheat production systems. The life cycle of Z. tritici is characterized by a presymptomatic phase (latent period, LP) after which the pathogen switches to an aggressive necrotrophic stage, when lesions bearing pycnidia quickly manifest on the leaf. As minimal knowledge of the possible role of the LP in supporting STB resistance/susceptibility exists, the goal of this study was to investigate the spatial and temporal association between the LP and disease progression across three locations (Ireland – Waterford, Carlow; UK – Norwich) that represent commercially high, medium and low STB pressure environments. Completed over two seasons (2013–2015) with commercially grown cultivars, the potential of the LP in stalling STB epidemics was significant as identified with cv. Stigg, whose high level of partial resistance was characterized by a lengthened LP (c. 36 days) under the high disease pressure environment of Waterford. However, once the LP concluded it was followed by a rate of disease progression in cv. Stigg that was comparable to that observed in the more susceptible commercial varieties. Complementary analysis, via logistic modelling of intensive disease assessments made at Carlow and Waterford in 2015, further highlighted the value of a lengthened LP in supporting strong partial resistance against STB disease of wheat. [ABSTRACT FROM AUTHOR]

This article reports on the benefits of life insurance in a time of changing familial responsibilities. Since many people are now waiting until they are in their thirties and forties to have children, the author recommends that life insurance can help alleviate anxieties should a parent die prematurely. The author also notes the needs of adult children who are still dependent on their parents. Because the parents are increasingly remaining involved in their children's lives, the event of the parents' deaths can be financially debilitating to their offspring. The author also discusses baby boomers, families that include stepchildren and mixed families and grandparents who are raising their grandchildren.

This article discusses anti-money-laundering programs within insurance companies. The article provides a definition of covered insurance products, as well as requirements for anti-money-laundering programs for insurers. Examples of red flags for money laundering are also given, as well as the proper filing methods done when a case of money laundering occurs.

The article discusses how life insurance and planning techniques should be considered in post-Economic Growth and Tax Relief Reconciliation Act (EGTRRA) estate planning, in the United States. Some states, such as California and Florida, are constitutionally prohibited from legislating a state death, inheritance, or estate tax not tied to federal law. It remains to be seen whether the state electorate would overcome such constitutional prohibitions if states find themselves unable to pay for teachers, firefighters, or other necessary services a civilized society provides its citizens. Reacting to actual or anticipated lost revenue, remaining states decoupled. States approached decoupling in different ways, some by adopting the federal code as of a date prior to EGTRRA, and others adopting EGTRRA with variations. In a decoupled state, drafting a will these days creates a major dilemma. Despite today's challenges, knowledge of EGTRRAs consequences can assist a planner to help his clients plan with flexibility.

The article informs that a substantial amount of wealth is transferred by non-testamentary methods. Generally, life insurance proceeds, employer-sponsored qualified retirement plan assets [including 401(k)s], IRAs, nonqualified deferred compensation payouts, and other such asset arrangements pass by beneficiary designation upon death. Checking and savings accounts, certificates of deposit, and real estate are often held jointly with right of survivorship and accordingly pass by law to the survivor upon the death of the joint owner. These non-testamentary beneficiary designations and ownership arrangements trump a will even when it expressly indicates to the contrary. In other words, a persons last will and testament generally will not transfer assets that are either disposed of by beneficiary designations or are subject to rights of survivorship even if it intends and purports to do so. Moreover, naming the estate as beneficiary of life insurance proceeds and qualified plan and IRA assets so they pass under the will can have significant negative tax consequences as well as possible probate related delay, diminution, and disclosure ramifications.

This article deals with the need for the fundamental features of life insurance and annuities to fortify the foundations of financial planning over the next 10 years, because such fundamentals effectively address significant pecuniary effects of burgeoning demographic factors and environmental forces. Life insurance protects individuals, families, businesses, and society against the financial effects of death. It provides tax-favored, liquid money for any exigency or purpose. It does so for a cost that is a fraction of such asset's face amount from the inception of the coverage through its eventual fulfillment. Life insurance death benefits fund legacies as well as personal and business obligations and plans. Life insurance also tax-efficiently accumulates guaranteed and excess values that can be utilized for lifetime income, care, and other living benefits. Annuities provide guaranteed incomes for one or more lives. Moreover, annuities can provide a variety of other survivorship payments. Annuities accumulate cash deposits as well as tax-efficient guaranteed and excess returns thereon. Over the next 10 years, such life insurance and annuity fundamentals should enhance financial risk management and planning.