26 USC Section 280E: Will the Dragon Now Be Slayed?

26 USC § 280E of the Internal Revenue Code (“§ 280E”) prohibits the deduction of ordinary business expenses for businesses deemed by the federal government to be drug traffickers as defined by the Controlled Substances Act (“CSA”). The tax enactment is specifically designed to serve as a disincentive to socalled drug traffickers who might otherwise deduct “ordinary and necessary business expenses” from their taxes. However, this harms legitimate cannabis businesses by promoting unintended consequences, such as under-reported income. For three decades, there has been a patent incongruity between § 280E’s congressional purpose and the expansion of state-legalized cannabis businesses in the United States. Federal tax policy penalizes cannibis businesses that operate legally by taxing them at a rate of 70 percent or more. This article illustrates the unintended and abusive use of § 280E, which like many legislative pronouncements, came about from good intentions, but has morphed into a tax provision that torments compliant cannabis businesses, and has long since strayed from its original objective

The Indeterminate Defendant in Products Liability Litigation and a Suggested Approach for Ohio

The problems created by mass marketing, unequal bargaining power, and hidden product hazards have necessitated major changes in products liability law during the past thirty years. Correspondingly, considerations of cost reduction, injury avoidance, and fair risk distribution are generally advanced as the policies behind the widespread acceptance gained by strict liability in the 1960\u27s. A decade later, these considerations were applied to the problem of proof of causation faced by plaintiffs who could not identify the specific defendant who caused their injuries. A limited version of this problem had been considered earlier in the seminal case of Summers v. Tice, giving rise to the theory of alternative liability. Although considerations of cost reduction and fair distribution of risk provide a common theoretical ground, no one rule has found consistent acceptance. This Note will examine the causation problem raised by the plaintiff who cannot identify one among two or more possible manufacturer-defendants and will analyze the various approaches advanced to deal with the issue. It will then focus on the treatment of these issues in the Ohio courts. Finally, the Note will discuss the appropriateness of the Ohio approach as it relates to the goals of fair risk distribution and cost reduction

A Moody Memory: The Impact of Affective State on Source Memory and Reality Monitoring

Many researchers have studied the impact of mood on various cognitive processes, but few have analyzed how it affects source memory and internal-external reality monitoring processes. Numerous findings indicate that sad moods are likely to yield more accurate memory than happy moods due to different information processing techniques, suggesting that sad mood could improve source memory and reality monitoring as well. After being induced into either a happy or sad mood, participants were presented with a list of 30 noun-verb-noun phrases in which the second noun was either generated for them by the computer or they were asked to fill it in themselves. They were then given the first noun from each phrase and asked to fill in the correct second noun it was previously paired with before making a source judgement about whether it was originally self-generated or computer-generated. Results indicated a main effect of mood where happy mood yielded slightly better memory than the negative mood and a main effect of memory type where reality monitoring scores exceeded those of item memory. Some research on how happy mood enhances cognitive processes can explain these findings and self-generation effects help explain why reality monitoring scores were higher than item memory scores. Overall, happy mood was found to moderately enhance memory accuracy, but further research is still necessary to determine how it affects internal-external reality monitoring

Community-Initiated Student-Engaged Research: Expanding Undergraduate Teaching and Learning through Public Sociology

Drawing on a multiyear local research project on the affordable housing crisis, this article outlines a pedagogical approach we call Community-Initiated Student-Engaged Research, or CISER. The CISER model brings together three key groups of actors—undergraduate students, university researchers, and community organizations—drawing on and extending the powers of cooperative “dyads” between them. This model aims to improve pedagogical and sociological practice by constituting undergraduate students as both knowledge producers and an active public while at the same time creating meaningful partnerships between university researchers and community-based organizations. Based on assessments of the program from the vantage points of all three groups, our findings indicate that CISER is a powerful pedagogical tool and mode of community-engaged scholarship and that it offers both challenges and rewards to the involved students, faculty, and community organizations

Cytomegalovirus Serostatus, Inflammation, and Antibody Response to Influenza Vaccination in Older Adults: The Moderating Effect of Beta Blockade

Cytomegalovirus (CMV) has been implicated as a factor in immunosenescence, including poor antibody response to vaccination and higher immune activation and inflammation. Some people may be more or less vulnerable to the negative effects of CMV. The present investigation tested the effects of beta-blocker use and chronological age on the associations between CMV and immunity in adults aged 60–91 (N=98; 69% CMV seropositive) who were administered the trivalent influenza vaccine for up to 5 years. Peak antibody response, corrected for baseline, and spring (persistent) antibody response, corrected for peak, were assessed, as well as beta-2 microglobulin (β2μ) and interleukin-6 (IL-6). In multi-level models with years at Level 1 and people at Level 2, CMV serostatus did not predict peak antibody response, but there was a 3-way interaction between CMV serostatus, age, and beta-blockers. Age was negatively associated with peak antibody, but only among adults who were CMV seropositive and taking beta-blockers. CMV seronegative adults who were not taking beta-blockers had the highest antibody persistence. CMV serostatus was not associated with β2μ or IL-6. Results suggest that CMV+ serostatus may negatively compromise antibody response to a greater degree than inflammatory markers in older adults. Furthermore, older adults who take beta-blockers may be more vulnerable to negative effects of age and CMV on peak antibody response, perhaps by virtue of their underlying health condition

Preschool children’s coping responses and outcomes in the vaccination context: child and caregiver transactional and longitudinal relationships

This article, based on 2 companion studies, presents an in-depth analysis of preschoolers coping with vaccination pain. Study 1 used an autoregressive cross-lagged path model to investigate the dynamic and reciprocal relationships between young children’s coping responses (how they cope with pain and distress) and coping outcomes (pain behaviors) at the preschool vaccination. Expanding on this analysis, study 2 then modeled preschool coping responses and outcomes using both caregiver and child variables from the child’s 12-month vaccination (n 5 548), preschool vaccination (n 5 302), and a preschool psychological assessment (n 5 172). Summarizing over the 5 path models and post hoc analyses over the 2 studies, novel transactional and longitudinal pathways predicting preschooler coping responses and outcomes were elucidated. Our research has provided empirical support for the need to differentiate between coping responses and coping outcomes: 2 different, yet interrelated, components of “coping.”Among our key findings, the results suggest that a preschooler’s ability to cope is a powerful tool to reduce pain-related distress but must be maintained throughout the appointment; caregiver behavior and poorer pain regulation from the 12-month vaccination appointment predicted forward to preschool coping responses and/or outcomes; robust concurrent relationships exist between caregiver behaviors and both child coping responses and outcomes, and finally, caregiver behaviors during vaccinations are not only critical to both child pain coping responses and outcomes in the short- and long-term but also show relationships to broader child cognitive abilities as well

Developing a Measure of Distress-Promoting Parent Behaviours During Infant Vaccination: Assessing Reliability and Validity

Background: Infants rely on their parents’ sensitive and contingent soothing to support their regulation from pain-related distress. However, despite being of potentially equal or greater import, there has been little focus on how to measure distress-promoting parent behaviors. Aims: The goal of this article was to develop and validate a measure of distress-promoting parent behaviors for acute painful procedures (e.g., vaccinations) that could be used by researchers and clinicians. Methods: Following initial generation of measure items, focused group discussions were held with vaccinating clinicians to understand the measure’s face, content, and ecological validity. Archival video footage (n = 537 videos of infant-caregiver dyads during vaccination) was then coded using the measure of distress-promoting behaviors for 3 minutes post vaccine injection. Validity and reliability were examined using correlational analyses. Construct validity was assessed by convergent relationships with infant pain-related distress and divergent relationships were assessed with parent sensitivity and soothing-promoting behaviors. Results: The measure demonstrated both moderate to excellent interrater and test-retest reliability and convergent and divergent validity (absolute magnitude of r’s = 0.30 to 0.46). Conclusions: By demonstrating strong reliability and validity, this measure represents a promising new way to understand how caregivers interact with infants during painful procedures. Through focusing on distress promotion and using a format that may be coded both from video or in vivo, it is a feasible way to operationalize the impact of the caregiver on the infant’s pain experience in both research and clinical settings

Predicting preschool pain-related anticipatory distress: the relative contribution of longitudinal and concurrent factors

Anticipatory distress prior to a painful medical procedure can lead to negative sequelae including heightened pain experiences, avoidance of future medical procedures, and potential non-compliance with preventative healthcare such as vaccinations. Few studies have examined the longitudinal and concurrent predictors of pain-related anticipatory distress. This paper consists of two companion studies to examine both the longitudinal factors from infancy, as well as concurrent factors from preschool that predict pain-related anticipatory distress at the preschool age. Study 1 examined how well preschool pain-related anticipatory distress was predicted by infant pain responding at 2, 4, 6 and 12 months of age. In Study 2, using a developmental psychopathology framework, longitudinal analyses examined the predisposing, precipitating, perpetuating, and present factors that led to the development of anticipatory distress during routine preschool vaccinations. A sample of 202 caregiverchild dyads was observed during their infant and preschool vaccinations (OUCH Cohort) and was used for both studies. In Study 1, pain responding during infancy was not found to significantly predict pain-related anticipatory distress at preschool. In Study 2, a strong explanatory model was created whereby 40% of the variance in preschool anticipatory distress was explained. Parental behaviours from infancy and preschool were the strongest predictors of child anticipatory distress at preschool. Child age positively predicted child anticipatory distress. This strongly suggests that the involvement of parents in pain management interventions during immunization is one of the most critical factors in predicting anticipatory distress to the preschool vaccination

Lipophilic Tracer DiI Used for Neuronal Tracing in the Fixed Hippocampal Formations of Mice

Both the hippocampus and the entorhinal cortex are involved in memory formation. It is thought that they work together to create a loop that is involved in the formation of long term memories. The entorhinal cortex sends projections to the CA1 field of the hippocampus and the CA1 field sends projections back to the entorhinal cortex. How exactly they communicate is unknown. In order to do electrophysiological studies it is necessary to know in which orientation to cut the brain to preserve the most connections between these two areas. Here we show that DiI crystal application can be used to successfully label known fiber paths from the dentate gyrus to the CA3 field. Then we begin with sagittal and horizontal slices of the brain to see how well connections between the CA1 field and the EC are preserved