Exempt Organizations: A Study of Their Nature and the Applicability of the Unrelated Business Income Tax

With the hope of clarifying a difficult issue, this paper examines the traditional categories of exempt organizations (EOs), rationales for their exempt status, tests for gaining and maintaining their exempt status, standard tests used to impose unrelated business income tax (UBIT), and ways in which the traditional tests and standards are changing. Furthermore, this paper predicts areas of future change, discusses ways in which EOs can immediately strengthen their exempt status to avoid unnecessary UBIT, and suggests principled arguments which can be used to halt additional unwarranted incursions by tax reformers and simplifiers

Efficacy of MedMyst: an Internet Teaching Tool for Middle School Microbiology

Can web-based technology be used to effectively introduce or reinforce aspects of microbiology to middle school students? This central hypothesis examines whether brief exposure to a web adventure format containing virtual lab experiments and computer games within an engaging story line can impact student learning. An episodic adventure series, MedMyst (http://medmyst.rice.edu), focuses on infectious diseases and the microbes that cause them. The website is not intended to replace classroom instruction, but rather to engage students in problem-solving activities not likely to be encountered elsewhere. It also provides scientists with a resource to introduce microbiology to adolescent audiences through outreach activities. In the online adventure, the player (student) enters a futuristic world in which he or she becomes a “Reconstructor,” a member of an elite team charged with preventing the spread of infectious disease. The series consists of three “missions,” each lasting approximately 30 to 40 minutes and designed to address a limited set of learning objectives. Middle school students participated in the creation of the characters and the stylized design through focus groups. Classroom teachers oversaw the alignment of the web adventure objectives with the National Science Content Standards. Scientists and clinicians reviewed the web adventure for content and accuracy. A field test involving over 700 students from nine different schools assessed the knowledge gains attributable to playing MedMyst. Gain scores from pretest to posttest indicated that middle school students retained important information by interacting with the online material for as little as 30 minutes per adventure; however, gains for high school students were less persuasive, perhaps indicating a different learning tool or content is required for this age audience

Beliefs about race differences in pain vs. actual race differences in pain: An experimental investigation.

Objective: Race differences in pain are consistently reported, but the underlying mechanisms are not well understood. This study examined how beliefs about race differences in pain are related to actual differences in experimentally induced pain between Black and White individuals. Methods: Black and White participants completed questionnaires (demographics, pain-related beliefs, pain coping, and mood) and a cold pressor task (CPT) in the laboratory. Beliefs about race differences in pain were tested as potential moderators of the relationship between race and pain tolerance on a CPT. Results: Participants reported beliefs that White people are more pain sensitive (i.e., less pain tolerant) than Black people (t(131)=-6.83, p\u3c.01). White participants had a higher pain tolerance on the CPT than Black participants (U=1165.50, p(b=-0.37, p=.71). Follow-up analyses indicated that self-comparisons of participants’ own pain sensitivity to that of their same-race group significantly moderated the relationship between race and pain tolerance (⍵=4.40, p=.04). Conclusion: These results suggest that beliefs about race differences in pain do not contribute to actual race differences in pain. Rather, how individuals compare themselves to their same-race peers may be more relevant in this context

Differences in hospital glycemic control and insulin requirements in patients recovering from critical illness and those without prior critical illness

INTRODUCTION: Hospital patients recovering from critical illness on general floors often receive insulin therapy based on protocols designed for patients admitted directly to general floors. The objective of this study is to compare glycemic control and insulin dosing in patients recovering from critical illness and those without prior critical illness. METHODS: Medical record review of blood glucose measurements and insulin dosing in 25 patients under general ward care while transitioning from the intensive care unit (transition group) and 25 patients admitted directly to the floor (direct floor group). RESULTS: Average blood glucose did not differ significantly between groups (transition group 9.49 mmol/L, direct floor group 9.6 mmol/L; P = 0.83). Significant differences in insulin requirements were observed between groups with average daily doses of 55.9 units in patients transitioning from the intensive care unit (ICU) versus 25.6 units in the direct floor group (P = 0.004). CONCLUSIONS: Patients recovering from critical illness required significantly larger doses of insulin than those patients admitted directly to the floor. Managing insulin therapy in patients transitioning from the ICU may require greater insulin doses

The prevention of lower urinary tract symptoms (PLUS) research consortium: A transdisciplinary approach toward promoting bladder health and preventing lower urinary tract symptoms in women across the life course

Lower urinary tract symptoms (LUTS) are highly prevalent in women, and are expected to impose a growing burden to individuals and society as the population ages. The predominance of research related to LUTS has focused on underlying pathology, disease mechanisms, or the efficacy of treatments for women with LUTS. Although this research has been vital for helping to reduce or ameliorate LUTS conditions, it has done little to prevent the onset of LUTS. Health promotion and prevention require an expansion of scientific inquiry beyond the traditional paradigm of studying disease mechanisms and treatment to the creation of an evidence base to support recommendations for bladder health promotion and, in turn, prevention of LUTS. The National Institute of Diabetes and Digestive and Kidney Diseases (NIDDK) introduced the concept of prevention as an important priority for women's urologic research as a prelude to supporting the formation of the Prevention of Lower Urinary Tract Symptoms (PLUS) research consortium. In this article, we introduce the PLUS research consortium to the scientific community; share the innovative paradigms by which the consortium operates; and describe its unique research mission: to identify factors that promote bladder health across the life course and prevent the onset of LUTS in girls and women

Additive drug-specific and sex-specific risks associated with co-use of marijuana and tobacco during pregnancy: Evidence from 3 recent developmental cohorts (2003-2015).

BACKGROUND: Methodologic challenges related to the concomitant use (co-use) of substances and changes in policy and potency of marijuana contribute to ongoing uncertainty about risks to fetal neurodevelopment associated with prenatal marijuana use. In this study, we examined two biomarkers of fetal neurodevelopmental risk-birth weight and length of gestation-associated with prenatal marijuana use, independent of tobacco (TOB), alcohol (ALC), other drug use (OTH), and socioeconomic risk (SES), in a pooled sample (N = 1191) derived from 3 recent developmental cohorts (2003-2015) with state-of-the-art substance use measures. We examined differential associations by infant sex, and multiplicative effects associated with co-use of MJ and TOB. METHODS: Participants were mother-infant dyads with complete data on all study variables derived from Growing Up Healthy (n = 251), Behavior and Mood in Babies and Mothers (Cohorts 1 and 2; n = 315), and the Early Growth and Development Study (N = 625). We estimated direct effects on birth weight and length of gestation associated with MJ, TOB, and co-use (MJ x TOB), using linear regression analysis in the full sample, and in male (n = 654) and female (n = 537) infants, separately. RESULTS: Mean birth weight and length of gestation were 3277 g (SD = 543) and 37.8 weeks (SD = 2.0), respectively. Rates of prenatal use were as follows: any use, n = 748 (62.8%); MJ use, n = 273 (22.9%); TOB use, n = 608 (51.0%); co-use of MJ and TOB, n = 230 (19.3%); ALC use, n = 464 (39.0%); and OTH use n = 115 (9.7%.) For all infants, unique effects on birth weight were observed for any MJ use [B(SE) = -84.367(38.271), 95% C.I. -159.453 to -9.281, p = .028], any TOB use [B(SE) = -0.99.416(34.418), 95% C.I. -166.942 to -31.889, p = .004], and each cigarette/day in mean TOB use [B(SE) = -12.233(3.427), 95% C.I. -18.995 to -5.510, p \u3c .001]. Additional effects of co-use on birth weight, beyond these drug-specific effects, were not supported. In analyses stratified by sex, while TOB use was associated with lower birth weight in both sexes, MJ use during pregnancy was associated with lower birth weight of male infants [B(SE) = -153.1 (54.20); 95% C.I. -259.5 to -46.7, p = .005], but not female infants [B(SE) = 8.3(53.1), 95% C.I. -96.024 to 112.551, p = .876]. TOB, MJ, and their co-use were not associated with length of gestation. CONCLUSIONS: In this sample, intrauterine co-exposure to MJ and TOB was associated with an estimated 18% reduction in birth weight not attributable to earlier delivery, exposure to ALC or OTH drugs, nor to maternal SES. We found evidence for greater susceptibility of male fetuses to any prenatal MJ exposure. Examination of dose-dependence in relationships found in this study, using continuous measures of exposure, is an important next step. Finally, we underscore the need to consider (a) the potential moderating influence of fetal sex on exposure-related neurodevelopmental risks; and (b) the importance of quantifying expressions of risk through subtle alterations, rather than dichotomous outcomes

The Little Paint Site: A Classic Toyah Camp on the South Llano River, Kimble County, Texas

On behalf of the Texas Department of Transportation (TxDOT), SWCA Environmental Consultants (SWCA) conducted testing and data recovery investigations at the Little Paint site (41KM226), a prehistoric multi-component site in the US 377 right-of-way along the South Llano River in Kimble County, Texas. While the site revealed Archaic and Late Prehistoric components, the earlier components were stratigraphically intermixed. Consequently, data recovery focused almost entirely on a discrete Toyah component, which, based on earlier test excavations conducted in August and September 2006, had previously been determined to be eligible for listing on the National Register of Historic Places and as a State Archeological Landmark. SWCA performed the investigations under Texas Antiquities Permits 4184 and 4318. Kevin A. Miller served as Principal Investigator. The excavations recovered approximately 102 m2 of a stratigraphically-discrete Toyah component consisting of rock-lined hearths, Perdiz points, Cliffton points, a bird-bone bead, bone-tempered ceramics, bifaces, scrapers (notably end scrapers on blade-flakes), various informal lithic tools, drills, awls, debitage, and faunal remains. Based on the assemblage, the site is interpreted as a Toyah basecamp as indicated by a diversity of tool forms and site furniture. The component has good integrity, is vertically and horizontally discrete, and contains a substantial amount of archaeological materials. The suite of 16 radiometric dates indicates intermittent Toyah occupations between 240 and 570 years ago, a time range that is generally consistent with recognized span of the Toyah assemblage. The archaeological assemblage and site structure, however, suggests a possible single Toyah occupation. While not a focal point of the data recovery investigations, the excavations also recovered mixed Archaic components below the Toyah component. Artifacts include diagnostic point styles that indicate Late Archaic to early Late Prehistoric occupations, representing 1,000 to 2,000 years of the regional cultural chronology compressed within a thin stratum. Based on the findings, the depositional conditions below the Toyah component, as was previously determined by the testing data, were found to be generally not conducive to the formation of stratigraphic separation of the successive occupations. This compression resulted in intermixing of components and poor integrity. Below the mixed Archaic zone, deeply buried Middle to Early Archaic deposits were identified. These retained a better potential for significant isolable strata, but these deeper deposits were beyond the project impacts and therefore were not the subject of mitigative efforts. The deeper deposits are preserved by avoidance. As previously determined and further substantiated by the data recovery investigations, the Little Paint site, because of the Toyah component and perhaps earlier deposits, is eligible for National Register of Historic Places listing under Criterion D, 36 CFR 60.4, and eligible for State Archeological Landmark designation under Criteria 1 and 2 of the Rules of Practice and Procedure for the Antiquities Code of Texas, 13 TAC 26.8. The excavations have mitigated the adverse effects of the US 377 bridge replacement by recovering the vast majority of the Toyah component within the area of potential effect of the roadway undertaking. No further archaeological work is recommended. Portions of the site outside of the right-of-way have not been fully evaluated. The artifacts and records from the project are curated at the Center for Archaeological Studies, Texas State University

Impaired Competence for Pretense in Children with Autism: Exploring Potential Cognitive Predictors.

Lack of pretense in children with autism has been explained by a number of theoretical explanations, including impaired mentalising, impaired response inhibition, and weak central coherence. This study aimed to empirically test each of these theories. Children with autism (n=60) were significantly impaired relative to controls (n=65) when interpreting pretense, thereby supporting a competence deficit hypothesis. They also showed impaired mentalising and response inhibition, but superior local processing indicating weak central coherence. Regression analyses revealed that mentalising significantly and independently predicted pretense. The results are interpreted as supporting the impaired mentalising theory and evidence against competing theories invoking impaired response inhibition or a local processing bias. The results of this study have important implications for treatment and intervention

Rising Tide 2015

Research and scholarship highlights from University of New England community members. This issue highlights in particular: student and faculty research and projects within UNE\u27s College of Arts and Sciences, College of Osteopathic Medicine, Westbrook College of Health Professions, and projects and research from UNE\u27s Centers for Excellence.https://dune.une.edu/risingtide/1004/thumbnail.jp