Showing posts with label Child. Show all posts
Showing posts with label Child. Show all posts

Tuesday, November 12, 2013

The management of situated risk: A parental perspective on child food allergy

Impact Factor:1.137 | Ranking:21/36 in Social Sciences, Biomedical | 81/136 in Public, Environmental & Occupational Health | 5-Year Impact Factor:1.396Source:2012 Journal Citation Reports® (Thomson Reuters, 2013)
Food allergy is an illness that requires constant risk management in everyday life. To date, there is no cure or preventive treatment, and the only way to manage the condition is therefore careful avoidance of the offending foodstuff and treatment of reactions when they occur. This article draws on a socio-cultural approach to explore parents’ understandings and management of child food allergy in the context of everyday life, as ‘situated’ risk. A focus group study was carried out with 31 parents of children diagnosed with food allergy at two children’s hospitals. The analysis of the focus group material reveals how the management of allergy risk seems to permeate most aspects of everyday life as well as how the parents draw on a dominant norm of risk avoidance as well as a counter-discourse of calculated risk taking. The patterns of risk management found in this study are discussed in terms of how risk avoidance and risk taking are intertwined and balanced in the context of moral parenthood.

© 2013 SAGE Publications. Los Angeles, London, New Delhi, Singapore and Washington DC

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Wednesday, July 17, 2013

The Disappearing Child Care Credit

library The Disappearing Child Care CreditElaine Maag

The nonpartisan Urban Institute publishes studies, reports, and books on timely topics worthy of public consideration. The views expressed are those of the authors and should not be attributed to the Urban Institute, its trustees, or its funders.

© TAX ANALYSTS. Reprinted with permission.

This publication is also available in PDF format.

There are two primary tax benefits parents use to offset childcare costs. The Child and Dependent Care Tax Credit (CDCTC) provides a tax credit of up to 35 percent on up to $3,000 of expenses per child ($6,000 total), for a maximum credit of $1,050 per child ($2100 total). Or, employees can arrange with their employers to exclude up to $5,000 from their salary to pay for child care. While benefits from the CDCTC swamped those available from the exclusion in 2006; benefits from the child care credit are projected to decline dramatically, largely due to the increase in the number of taxpayers subject to the Alternative Minimum Tax (AMT) beginning in 2008.

There are two primary tax benefits parents use to offset child care costs—the child and dependent care tax credit (CDCTC) and the employer-provided child care exclusion. To receive the former, parents may claim a tax credit of up to 35 percent on up to $3,000 of expenses per child ($6,000 total), for a maximum credit of $1,050 per child ($2,100 total). The credit rate phases down to 20 percent as adjusted gross income increases. To benefit from the employer-provided child care exclusion, employees can arrange with their employer to exclude up to $5,000 from their salary to pay for child care, regardless of the number of children receiving care.

In 2006 benefits from the two programs totaled $3.8 billion. Benefits from the CDCTC swamped those available from the exclusion, $3.2 billion to $0.6 billion, respectively (Budget of the United States Government: Analytical Perspectives, FY2008). But this piece of social policy in the tax code is slated to disappear because of its interaction with the alternative minimum tax. Benefits from the child care credit are projected to decline dramatically under current law, largely because of the increase in the number of taxpayers subject to the AMT beginning in 2008. Benefits from the child care credit decline to a much lesser extent on the expiration of the 2001 tax cuts in 2011. At that time, absent further legislative action, rules effective since before the enactment of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) will apply. The maximum credit rate will decrease to 30 percent, and maximum eligible expenses will decline to $2,400 per child ($4,800 total).

Under current law, the largest drop in predicted benefits from the CDCTC happens in fiscal 2008 (solid downward sloping line). This is a result of the CDCTC no longer being available to families subject to the AMT. Previously, a patch was put in place that allowed the CDCTC to be claimed against both regular tax liability and AMT liability, but that patch has not yet been extended. This provision also raised the exemption amount under the AMT, reducing the number of families subject to the AMT. The upward sloping lines show predicted benefits from the CDCTC if AMT relief is extended. There, the only drop-off in benefits happens after 2010, as a result of the EGTRRA expansions expiring. The upward sloping dotted line shows predicted benefits if the EGTRRA expansions do not expire.

Child Care Credit

(See PDF for larger version.)


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Friday, July 12, 2013

Kevin Jonas and wife expecting first child

Kevin Jonas and wife expecting first child

Kevin Jonas and his wife Danielle Deleasa are expecting their first child.
The Jonas Brothers star, 25, is thrilled his wife of three and a half years is pregnant but admits he is nervous about becoming a father.
He told E! News: 'I was overjoyed. It's been the most exciting thing in my life so far. I'm excited and I'm nervous.'
The couple, who wed in December 2009, have frequently discussed their desire to start a family together on their E! reality show, 'Married to Jonas'.
Danielle, 26, previously said she was under pressure from her family to have a baby, saying: 'Having kids is a big question right now; it does come up a lot.'
Kevin added: 'We're at that [3-year] mark and people are like, 'All right guys, what's your plan? When are you going to have those grandkids?' I'm starting to feel that pressure a little bit.'
Kevin previously revealed that their reality show is like therapy.
He explained: 'The other night we had an argument. Sometimes you say things you don't necessarily mean or can be misconstrued.
'It was a selfish moment for sure, but at the end of the day you look back and think, 'Wow'. Don't you wish you had that option in a relationship to be able to watch back your arguments so you can see who was right and who was wrong?'


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Monday, June 24, 2013

Hearing Loss One of Risks for Pregnant Smoker's Child (CME/CE)

By Cole Petrochko, Staff Writer, MedPage Today Note that these two studies demonstrate an association between maternal smoking during pregnancy and adverse outcomes in adolescents -- in one case hearing loss, and in the other addictive behaviors.Be aware that there are likely multiple unmeasured confounders present in these studies -- a causal link between nicotine expsure in utero and these outcomes will require much more detailed study.

Maternal smoking during pregnancy was associated with hearing loss and an increased risk for substance abuse and addiction in the child, two studies showed.

Children exposed to smoke in utero had a nearly threefold risk of unilateral low-frequency sensorineural hearing loss compared with those who were not exposed (aOR 2.6, 95% CI 1.1-6.4), according to Michael Weitzman, MD, of the New York University School of Medicine in New York City, and colleagues in JAMA Otolaryngology Head and Neck Surgery.

Prenatal smoke exposure was also significantly associated with weaker response during reward anticipation (P<0.001) than was seen in those who did not have prenatal smoke exposure, wrote Michael Smolka, MD, of Technische Univeritat Dresden in Germany, and colleagues online in JAMA Psychiatry.

Prior research has shown an association between smoking and secondhand smoke with sensorineural hearing loss in children and adults, as well as higher rates of substance use and dependence among children of mothers who had smoked while pregnant. Additionally, prenatal nicotine exposure has shown altered development of brain areas tied to reward processing in animal models.

Smoking and Hearing Loss

In the New York study, Weitzman and colleagues looked at associations between prenatal smoking exposure to sensorineural hearing loss through cross-sectional data from 964 children and teens ages 12 to 15.

Data were extracted from the National Health and Nutrition Examination Survey (NHANES) 2005-2006 on maternal smoking during pregnancy, secondhand smoke exposure, confounders, and audiometric testing.

Smoke exposure was confirmed via a question asking whether the participant's mother smoked while pregnant with her child. Mothers who said they had smoked were also asked if they had stopped smoking while pregnant and, if they had, at what stage of the pregnancy.

Participant secondhand smoke exposure and active smoking were recorded through self-report and cotinine levels. Cotinine is a metabolite of nicotine.

The authors also measured hearing loss through pure-tone hearing threshold, tympanogram, and otoscopic examination.

The sample included 155 adolescents with mothers who had smoked during pregnancy. Among those mothers, 61.9% said they had smoked during the first trimester, 27.7% during the second trimester, 8.4% during the third trimester, and 1.9% did not recall for how long they smoked.

The authors found that -- across all frequencies -- mean pure-tone hearing level was elevated in children whose mothers smoked during pregnancy compared with those who didn't, and significantly so at 6 kHz for the average of the right and left ears, and at 2 and 6 kHz for the ear with worse hearing (P<0.05 for all).

Among types of hearing loss, unilateral low frequency hearing loss -- but not other types -- was significantly elevated among those with prenatal smoke exposure (P=0.03), and exposure represented a 2.6-fold increased odds of unilateral low-frequency sensorineural hearing loss.

Smoking and Substance Abuse

The study by Smolka and co-authors sampled prenatal cigarette exposure in 177 European adolescents and compared reward response through an fMRI with that of 177 control adolescents who were not exposed to cigarette smoke in utero.

Exposure was assessed through a retroactive questionnaire given to parents, which included smoking status and number of cigarettes smoked per day per trimester.

Participants were screened for psychiatric disorders and attention deficit hyperactivity disorder. They were also assessed for substance use via questionnaire.

Reward response was measured through a modified Monetary Incentive Delay task, which required participants to view a cue presentation, endure an anticipatory delay, respond to a cue, and be scored based on correct response to cue and timing.

Imaging data looked at anticipation of any reward -- small and large -- versus no reward and the effects of a win versus no-win in a trial with a reward. Data were derived from output in the ventral striatum.

Those whose mothers smoked while they were pregnant had a significantly greater lifetime frequency of cigarette smoking themselves, had smoked one or more cigarettes in their lifetime, and were more likely to score positive for neuroticism (P=0.02 for all) versus those whose mothers had not smoked while pregnant.

Exposed participants also had significantly lower scores for impulsivity (P<0.001) and agreeableness (P=0.01).

Following fMRI, those who were born to mothers who smoked during pregnancy showed a weaker response in the left and right ventral striatum (P<0.001 for both), although "response of the ventral striatum to the feedback of a reward did not differ between groups."

The researchers concluded that structural alterations and "lower levels of dopamine release within the ventral striatum after prenatal nicotine exposure" showed attenuated response to the anticipation of a reward, which "may have serious consequences" and mean that those exposed to prenatal smoking are "more likely to engage in risky behavior," based on prior research in those with depressed ventral striatum response to reward.

Weitzman and co-authors said their study was limited by small sample size of the cohort, potential changes in socioeconomic status after the baseline data were recorded, and missing data on other possible sources of smoking exposure. They were also limited by other unmeasured confounders for hearing loss, cross-sectional measure of NHANES, and lack of determination of onset and progress of hearing loss.

Smolka and colleagues noted their study was limited by differences between groups by adolescents' smoking behavior and lack of causal link. The study was also limited by study alterations in the Monetary Incentive Delay task.

Both research teams noted their measurement of maternal smoking through self report was a potential limitation.

Weitzman and colleagues declared no conflicts of interest.

Smolka and colleagues' study was funded by the IMAGEN project, the Alzheimer's Disease, Alcoholism, and Memory project, the European Union Innovative Medicine Initiative AIMS, the Swedish Funding Agency FORMAS, the German Ministry of Education and Research, and Deutsche Forschungsgemeinschaft.

They received support from Bristol-Myers Squibb, Develco Pharma, Lilly, Medice, Novartis, Shire, Viforpharma, Janssen McNeil, and General Electric.

Cole Petrochko

Staff Writer

Cole Petrochko started his journalism career at MedPage Today in 2009, after graduating from New York University with B.A.s in Journalism and Psychology. When not writing for MedPage Today, he blogs about nerd culture, designs websites, and buys and sells collectible card game cards. He is based out of MedPage Today's Little Falls, N.J. Headquarters.