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Bereavement support services are recognised as an integral part of hospices and palliative care services. Exploratory surveys on the nature of such services have been conducted in recent years in several countries, including the USA, UK and Australia. The purpose of this paper is to compare the main findings of these surveys and to offer preliminary suggestions on how to improve this component of care both within and across these three countries. Through this comparison, a number of common aspects of service delivery were highlighted. Common difficulties were also found, including low numbers of paid staff, variations in specialist training, insufficient levels of funding, and the lack of the use of validated bereavement assessment tools. Bereavement support is an important aspect of hospice and palliative care service delivery. In all countries, further research and policy development is required to address the common difficulties. [ABSTRACT FROM AUTHOR]

Reports on the actions being taken by the U.S. Congress to address the extraterritorial income controversy and anti-inversion legislation. Damages sought by the European Union against U.S. exports; Description of a pure inversion; Details of the case Compaq Computer Corp. v. Commissioner; Regulations issued by the Internal Revenue Service on disallowance of deductions and credits for the failure to file timely returns.

Examines the developments on the U.S. tax system after the ruling of the World Trade Organization (WTO) on the violations committed by the Extraterritorial Income Exclusion (ETI) under WTO trade agreements in 2002. Summary of a report issued by the Appellate Body of the WTO; Changes in the U.S. Internal Revenue Service advance pricing agreement (APA) office; Details of the execution of the short-term APA.

Presents updates that are related to taxation in the United States (U.S.) as of November 2001. Developments in the country's tax treaties; Decision of U.S. to appeal its loss on an extraterritorial income exclusion case; Updates on the Internal Revenue Service.

Presents information on the actions taken by the United States Internal Revenue Service (IRS) in relation to its involvement in several tax cases in the United States. Modifications made by the IRS to the tax shelter temporary regulations that were issued on February 28, 2000; Decision of the IRS to include stock options in cost sharing pool in the case filed by Seagate Technologies Inc. against the IRS commissioner; Court decision on other tax cases which involved the IRS.

Presents updates on tax-related issues in the United States (U.S.) as of June 2001. Position of the country on the tax competition initiatives of the Organization for Economic Cooperation and Development; Status of the World Trade Organization's review on the U.S. extraterritorial income exclusion regime; Regulations proposed by the U.S. Internal Revenue Service regarding income from space and ocean activities.

Looks at the tax regulations in the United States (U.S.) which contradicts with that of the World Trade Organization (WTO). Discussion on the country's tax regime; Court cases and legislative measures which affected the country's tax regime in 2000; Information on the country's agreement with WTO.

Examines the effects of a corporate tax shelters included in the United States (US) budget plan for 2001. Political aspects of taxation in the US; Proposals for corporate tax shelter in the budget. INSET: WTO appellate body upholds ruling against US FSCs.

This paper describes the process undertaken to implement voluntary assisted dying (VAD) in Victoria, Australia. While the Bill became law in December 2017, an 18-month implementation period was allocated to anticipate the clinical complexities of how VAD would occur in various settings, requiring an exhaustive process to address the significant changes required of health services.Implementation involved detailed health planning, and the process included a large range of health practitioners and community members, keeping a close eye to the complementarity of the various pieces of work, as well as the many safeguards required.Written from the perspective of those involved in planning the implementation, it is hoped that articulating this Victorian experience will assist others. Implementation is a complex process and takes time; it must be broadly collaborative and reflective, to ensure both health professionals and community members understand the legislative changes, as well as the responses required., (© 2021 John Wiley & Sons Ltd.)

Objectives: To compare the performance on a standardized driving evaluation of a group of oldest old adults (age 90-97) against younger old adults (age 80-87) and examine whether the same cognitive variables and brake reaction time performance were associated with pass-fail status on a road test in both groups. Secondary objectives focused on an examination of the specific driving errors of both groups., Methods: This retrospective cohort study was conducted in the setting of a clinical driving evaluation program at an academic medical center in the United States. In this study we examined the performance of 88 participants (27 age 90-97 and 61 age 80-87) who completed comprehensive driving evaluations between 1997 and 2011. The outcome variable was performance on a standardized road test. Measures included the Trail Making Test (TMT), the Mini Mental State Examination (MMSE), and brake reaction time (BRT). An exploratory analysis of the possible predictive value of specific MMSE subtests was also performed., Results: Results indicate that the oldest old adults (90-97 years old) were at no greater driving risk than were a younger old (80-87 years old) cohort and made similar types and frequency of driving errors. TMT-B time was associated with pass-fail status in both groups. MMSE attention items discriminated between safe and unsafe younger old drivers, and MMSE orientation items were associated with pass-fail status in the oldest old cohort., Conclusion: Drivers age 90 and above were at no greater driving risk than those one decade younger. MMSE orientation questions may be useful to assist in identifying which oldest old drivers could benefit from a comprehensive driving evaluation including an on-road test.

This article introduces the primary beliefs about ancestor worship, Taoism, Confucianism, Buddhism and traditional Chinese medicine that have influenced Chinese people for thousands of years, particularly in relation to death and dying. These cultures and traditions remain important for Chinese people wherever they live. Over a long period, Chinese people have integrated these philosophies and religions to form the basis of their culture and traditions. Although they agree that death is a natural part of the life span, a unique belief about death and dying has emerged among the Chinese from this integration. From this, the people find a significant definition of death and dying.

Health care professionals working with the elderly have opportunities through research and clinical practice to shape public policy affecting the older driver. This article describes DriveWise, an interdisciplinary hospital-based driving assessment program developed in response to clinical concerns about the driving safety of individuals with medical conditions. DriveWise clinicians use evidence-based, functional assessments to determine driving competence. In addition, the program was designed to meet the emotional needs of individuals whose driving safety has been called into question. To date, approximately 380 participants have been assessed through DriveWise. The following report details the DriveWise mission, DriveWise team members, and road test results. We continue to refine the assessment process to promote safety and support the dignity and independence of all participants. The DriveWise interdisciplinary approach to practice is a concrete example of how gerontological education across professions can have direct benefits to the older adult.