A taste of the unfamiliar: understanding the meanings attached to food by international postgraduate students in England

Using findings from semi-structured interviews with international postgraduate students in England, this paper explores the meanings attached to the food they eat in a new culture. Our study, using interviews, aimed to uncover student responses to both the food they eat whilst abroad and to the food they have left behind. Many students criticised local English food as bland, fattening, and unhealthy; nevertheless, most showed an openness to new foods, trying not only local food but also dishes prepared by their international friends, but this sat alongside a strong attachment to their home country dishes. Eating together was a popular leisure activity, and food of the origin country or region was the most popular cuisine. Eating home country food offered emotional and physical sustenance; students felt comforted by familiar taste, and that their physical health was stabilised by the consumption of healthier food than was available locally. Despite acknowledgement of the importance of food to cultural identity and overall quality of life in the anthropology and nutrition literatures, there is a dearth of research into this aspect of the international student experience; this study, therefore, marks an important beginning

Quality-of-life aspects in idiopathic epilepsy in dogs

Quality of life (QoL) plays a significant role in the treatment of dogs with idiopathic epilepsy (IE), yet is so far understudied. This study describes the outcome evaluation of an online questionnaire based on the carer's perception focusing on 62 QoL questions in 159 dogs with IE. Results showed that seizure frequency, but not seizure severity or presence of cluster seizures, was significantly associated with carer-perceived dog's QoL. Dogs receiving third-line antiepileptic drugs had a significantly lower perceived QoL than those that did not. Generalised linear mixed model analysis demonstrated that severity of the side effects sleeping more and ataxia were significantly associated with carer-perceived dog's QoL, with higher severities predicting lower QoL scores. The degree of carer acceptability of seizure frequency and severity was significantly associated with the dog's reported seizure frequency and severity. Moreover, there was a significant association between IE-related QoL changes of the dog and the carer, with reductions in perceived canine QoL scores associated with reductions in carer QoL, and vice versa. In conclusion, aspects of canine IE can affect both the carer and their dog's QoL. This has implications for the management and requires consideration when treatment options and outcomes are discussed

Introduction to this Special Issue: Intercultural Education in the Social Studies

Professor Cushner is our guest editor to this special section devoted to Intercultural Education. As well as a renowned author in the area of international education and intercultual education Professor Cushner has held a number of prestigious posts in recent years including Professor of Education (International and Multicultural) at Kent State University; Executive Director for International Affairs at Kent State University ; Associate Dean for Student Services and Intercultural Affairs at Kent State; Fulbright Senior Specialist, Gotland University; and Director, Consortium for Overseas Student Teaching.

The Nature of a Parent-Subsidiary Relationship Determines How to Allocate a Refund in a Tax Sharing Agreement

(Excerpt) Often, a parent corporation and its subsidiaries will file a consolidated tax return because it comes with many benefits, such as being able to offset gains and losses and deferring tax consequences for sales between consolidated groups. The parent corporation and the subsidiaries will often enter into a tax sharing agreement, which will determine each entity’s respective tax liability. In the event that a refund is issued, the tax sharing agreement will usually dictate how to allocate the refund amongst the parent and the subsidiaries. A tax sharing agreement is “an agreement among members of an affiliated group of entities that file consolidated or combined tax returns that allow for the allocation or apportionment of certain tax attributes among affiliates.” State law determines the “validity and interpretation” of the tax sharing agreement. In particular, the plain language of the tax sharing agreement will determine its “validity and interpretation.” The parties to the tax sharing agreement are free to allocate the rights of the tax benefits amongst themselves. A tax sharing agreement may allocate the tax benefits by explicitly stating which entity is entitled to the tax benefits under the tax sharing agreement or by implicitly relying on the past relationship of the parties. Most tax sharing agreements explicitly provide how to allocate the tax benefits amongst the affiliated group. However, “these agreements often differ in their precise language, and these differences can be critical” to determining the rights of each party. Although the IRS will return the tax refund to one entity initially, the tax sharing agreement will determine how the tax refund will be distributed amongst the parent corporation and its subsidiaries. The language of the tax sharing agreement will create relationships that will determine which entity owns the tax refund. The types of relationships formed are generally a debtor-creditor, agency, or trust relationship. On one hand, if a debtor-creditor relationship was created under the tax sharing agreement, a tax refund is “considered to be ‘owned’ by the entity receiving it.” Some courts have found that words such as “payments” and “reimbursements” will create a debtor-creditor relationship. However, on the other hand, at least two circuit courts have recently rejected such an analysis. Those circuit courts stated that those words do not indicate a debtor-creditor relationship was formed between the parent corporation and the subsidiary. If a debtor creditor relationship was not created in the tax sharing agreement, courts will generally determine that an agency or trust relationship was formed. If the court determines that an agency or trust relationship exists, the entity that receives the tax benefit will be considered to be holding the benefit in trust of the other entity. This Article is separated into two parts. Part I discusses the different results when the tax sharing agreement is either explicit, silent, or ambiguous as to who owns a tax refund between a parent corporation and its subsidiary. Part II summarizes the implications of the conflicting court decisions regarding tax sharing agreements

A Program For Seven Year-Olds at the City and Country School

The City and Country School, one of the oldest progressive schools in the country, was founded over forty years ago by Miss Caroline Pratt. It was conceived as a place to find more effective ways of helping children learn and grow