The Accelerated Cost Recovery System and Depreciable Nonrecovery Property - Making the Proper Elections

The Accelerated Cost Recovery System, as enacted by the Economic Recovery Tax Act of 1981 and amended by the Tax Equity and Fiscal Responsibility Act of 1982, presents taxpayers with several options regarding depreciable property. By using the internal rate of return method of decision analysis, the author sets forth the best elections for a taxpayer with a given marginal tax rate and after tax cost of capital interest by considering the effect of the decision on depreciation deductions, investment credit, tax preference, and depreciation recapture of the taxpayer

Constitutional Law - Commerce Clause - State Taxation of Interstate Commerce - Supremacy Clause

The United States Supreme Court has upheld the constitutionality of the Montana coal severance tax finding that it does not violate the Commerce Clause and that it is not inconsistent with federal legislation. Commonwealth Edison Company v. Montana, 453 U.S. 609 (1981)

Reply to Correspondence: is the strength of association between indicators of dietary quality and the nutritional status of children being underestimated?

Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/102165/1/mcn12107.pd

Assessment of Supplemental Feeding with a Locally-Produced Ready-to-Use-Food: The Byokulia Bisemeye mu Bantu Program in Bundibugyo, Uganda

Background. Low quality complementary foods and caregiver feeding practices contribute to child growth faltering throughout the developing world. Ready-to-use foods (RUF) are energy dense products that do not require cooking and have been effectively used to treat malnutrition. However, studies report low consumption of distributed rations by targeted children. The factors that affect RUF consumption rates and the impact of RUF supplementation on caregiver feeding practices and children's dietary adequacy are not well understood. Methods. This study was conducted among participants in the Byokulia Bisemeye mu Bantu (BBB) supplemental feeding program in Bundibugyo, Uganda. First, to identify the key factors that affect home-based RUF consumption we interviewed caregivers (n=30), RUF producers (n=8) and program staff (n=10) involved in the BBB program. Secondly, to examine RUF consumption patterns and the demographic predictors of RUF consumption, we conducted 24-hour dietary recalls from 135 children during supplementation. Thirdly, we assessed the program impact on caregiver feeding practices and children's diet adequacy by conducting dietary recalls and a feeding practice survey among 61 Post-Program and 61 Comparison caregiver-child dyads. Results. RUF was offered to targeted children by 86% of caregivers, and was included in 46% of targeted children's meals. Program children were offered 35% of the 128 g/day RUF supplement. Qualitative findings indicate that intrahousehold RUF sharing may compromise the nutrient delivery to targeted children. Logistic regression analysis indicates that caregivers with more birth children were less likely to offer RUF to targeted children, and that more frequent program attendance was associated with a greater likelihood of feeding RUF. Post Program children were more likely to meet their dietary requirements, were fed more frequently, and had greater dietary diversity than Comparisons. The diet adequacy of Program children's diet adequacy did not change significantly after RUF rations were discontinued. Conclusions. RUF is well received by caregivers of underweight children; however, a large proportion of distributed RUF may fail to reach targeted children. Caregivers are challenged to feed RUF to targeted children, especially in larger households. Programs that offer complementary feeding education with RUF may promote lasting benefits to child feeding practices and dietary adequacy

High-Oleic Ready-to-Use Therapeutic Food Maintains Docosahexaenoic Acid Status in Severe Malnutrition

Objectives:Ready-to-use therapeutic food (RUTF) is the preferred treatment for uncomplicated severe acute malnutrition. It contains large amounts of linoleic acid and little -linolenic acid, which may reduce the availability of docosahexaenoic acid (DHA) and eicosapentaenoic acid (EPA) to the recovering child. A novel high-oleic RUTF (HO-RUTF) was developed with less linoleic acid to determine its effect on DHA and EPA status.Methods:We conducted a prospective, randomized, double-blind clinical effectiveness trial treating rural Malawian children with severe acute malnutrition. Children were treated with either HO-RUTF or standard RUTF. Plasma phospholipid fatty acid status was measured on enrollment and after 4 weeks and compared between the 2 intervention groups.Results:Among the 141 children enrolled, 48 of 71 receiving HO-RUTF and 50 of 70 receiving RUTF recovered. Plasma phospholipid samples were analyzed from 43 children consuming HO-RUTF and 35 children consuming RUTF. The change in DHA content during the first 4 weeks was +4% and -25% in the HO-RUTF and RUTF groups, respectively (P=0.04). For EPA, the change in content was 63% and -24% in the HO-RUTF and RUTF groups, respectively (P \u3c 0.001). For arachidonic acid, the change in content was -3% and 13% in the HO-RUTF and RUTF groups, respectively (P \u3c 0.009).Conclusions:The changes in DHA and EPA seen in the children treated with HO-RUTF warrant further investigation because they suggest that HO-RUTF support improved polyunsaturated fatty acid status, necessary for neural development and recovery

Associations between social support, psychological well-being, decision making, empowerment, infant and young child feeding, and nutritional status in Ugandan children ages 0 to 24months

Maternal capabilitiesqualities of mothers that enable them to leverage skills and resources into child healthhold potential influence over mother\u27s adoption of child caring practices, including infant and young child feeding. We developed a survey (n=195) that assessed the associations of 4 dimensions of maternal capabilities (social support, psychological health, decision making, and empowerment) with mothers\u27 infant and young child feeding practices and children\u27s nutritional status in Uganda. Maternal responses were converted to categorical subscales and an overall index. Scale reliability coefficients were moderate to strong ( range=0.49 to 0.80). Mothers with higher social support scores were more likely to feed children according to the minimum meal frequency (odds ratio [OR] [95% confidence interval (CI)]=1.38 [1.10, 1.73]), dietary diversity (OR [95% CI]=1.56 [1.15, 2.11]), iron rich foods, (OR [95% CI]=1.47 [1.14, 1.89]), and minimally acceptable diet (OR [95% CI]=1.55 [1.10, 2.21]) indicators. Empowerment was associated with a greater likelihood of feeding a minimally diverse and acceptable diet. The maternal capabilities index was significantly associated with feeding the minimum number of times per day (OR [95% CI]=1.29 [1.03, 1.63]), dietary diversity (OR [95% CI]=1.44 [1.06, 1.94]), and minimally acceptable diet (OR [95% CI]=1.43 [1.01, 2.01]). Mothers with higher psychological satisfaction were more likely to have a stunted child (OR [95% CI]=1.31 [1.06, 1.63]). No other associations between the capabilities scales and child growth were significant. Strengthening social support for mothers and expanding overall maternal capabilities hold potential for addressing important underlying determinants of child feeding in the Ugandan context

Impact of lipid-based nutrient supplementation (LNS) on children\u27s diet adequacy in Western Uganda

Lipid-based nutrient supplements (LNS) can help treat undernutrition; however, the dietary adequacy of children supplemented with LNS, and household utilisation patterns are not well understood. We assessed diet adequacy and the quality of complementary foods by conducting a diet assessment of 128 Ugandan children, ages 6-59 months, who participated in a 10-week programme for children with moderate acute malnutrition (MAM, defined as weight-for-age z-score \u3c -2). Caregivers were given a weekly ration of 650 kcal day (-1) (126 g day(-1)) of a peanut/ soy LNS. Two 24-h dietary recalls were administered per child. LNS was offered to 86% of targeted children at least once. Among non-breastfed children, over 90% met their estimated average requirement (EAR) cut-points for all examined nutrients. Over 90% of breastfed children met EAR cut-points for nutrient density for most nutrients, except for zinc where 11.7% met cut-points. A lower proportion of both breastfed and non-breastfed children met adjusted EARs for the specific nutritional needs of MAM. Fewer than 20% of breastfed children met EAR nutrient-density guidelines for MAM for zinc, vitamin C, vitamin A and folate. Underweight status, the presence of a father in the child\u27s home, and higher programme attendance were all associated with greater odds of feeding LNS to targeted children. Children in this community-based supplemental feeding programme who received a locally produced LNS exhibited substantial micronutrient deficiencies given the special dietary needs of this population. These results can help inform programme strategies to improve LNS targeting, and highlight potential nutrient inadequacies for consumers of LNS in community-based settings