Alien Registration- Marcotte, Paul E. (Lewiston, Androscoggin County)

https://digitalmaine.com/alien_docs/28988/thumbnail.jp

Alien Registration- Marcotte, Paul E. (Lewiston, Androscoggin County)

https://digitalmaine.com/alien_docs/28988/thumbnail.jp

Section 482: Reallocation of Personal Service Corporation Income to Shareholders

Whether income earned by an incorporated personal service business is taxable to the individual or to the corporation is often the subject of reallocation proceedings brought by the Internal Revenue Service. In this article the author discusses the theories underlying income reallocation and the applicable Internal Revenue Code sections, focusing on section 482. The author analyzes in detail the factors courts consider in permitting or denying reallocation and identifies the conflicts among the circuits in the interpretation and application of section 482

Online Video-Mediated Compassion Training Program for Mental Health and Well-Being of University Students

College students experiencing psychological distress have significantly greater negative emotions than students who practice compassionate thinking. We have developed Eight Steps to Great Compassion (ESGC), an innovative brief and no-cost online video training program about how to increase compassion among busy and young adult university students. To examine the effectiveness and benefits of the ESGC, a single-group pre-test–post-test quantitative design with undergraduate university students (N = 92; Mage = 20.39) evaluated its effects. The results from the post-test showed that the ESGC had a significant positive impact on increased feelings of compassion towards oneself, compassion for others, and the sense of personal well-being from the pre-test. The analysis of the PERMA-Profiler subscales also reflected a statistically significant increase in overall well-being and health and a decrease in negative emotions and loneliness. From the Post-Survey Lesson Feedback, 88% of the participants reported significant positive changes in themselves and the way that they live due to the program. These findings appear to show important implications for improving healthy minds and reducing negative emotions among university students

Efficiency of spinal anesthesia versus general anesthesia for lumbar spinal surgery: a retrospective analysis of 544 patients.

BACKGROUND: Previous studies have shown varying results in selected outcomes when directly comparing spinal anesthesia to general in lumbar surgery. Some studies have shown reduced surgical time, postoperative pain, time in the postanesthesia care unit (PACU), incidence of urinary retention, postoperative nausea, and more favorable cost-effectiveness with spinal anesthesia. Despite these results, the current literature has also shown contradictory results in between-group comparisons. MATERIALS AND METHODS: A retrospective analysis was performed by querying the electronic medical record database for surgeries performed by a single surgeon between 2007 and 2011 using procedural codes 63030 for diskectomy and 63047 for laminectomy: 544 lumbar laminectomy and diskectomy surgeries were identified, with 183 undergoing general anesthesia and 361 undergoing spinal anesthesia (SA). Linear and multivariate regression analyses were performed to identify differences in blood loss, operative time, time from entering the operating room (OR) until incision, time from bandage placement to exiting the OR, total anesthesia time, PACU time, and total hospital stay. Secondary outcomes of interest included incidence of postoperative spinal hematoma and death, incidence of paraparesis, plegia, post-dural puncture headache, and paresthesia, among the SA patients. RESULTS: SA was associated with significantly lower operative time, blood loss, total anesthesia time, time from entering the OR until incision, time from bandage placement until exiting the OR, and total duration of hospital stay, but a longer stay in the PACU. The SA group experienced one spinal hematoma, which was evacuated without any long-term neurological deficits, and neither group experienced a death. The SA group had no episodes of paraparesis or plegia, post-dural puncture headaches, or episodes of persistent postoperative paresthesia or weakness. CONCLUSION: SA is effective for use in patients undergoing elective lumbar laminectomy and/or diskectomy spinal surgery, and was shown to be the more expedient anesthetic choice in the perioperative setting

Analyses of biodynamic responses of seated occupants to uncorrelated fore-aft and vertical whole-body vibration

The apparent mass and seat-to-head-transmissibility response functions of the seated human body were investigated under exposures to fore-aft (x), vertical (z), and combined fore-aft and vertical (x and z) axis whole-body vibration. The coupling effects of dual-axis vibration were investigated using two different frequency response function estimators based upon the cross- and auto-spectral densities of the response and excitation signals, denoted as H1 and Hv estimators, respectively. The experiments were performed to measure the biodynamic responses to single and uncorrelated dual-axis vibration, and to study the effects of hands support, back support and vibration magnitude on the body interactions with the seatpan and the backrest, characterized in terms of apparent masses and the vibration transmitted to the head. The data were acquired with 9 subjects exposed to two different magnitudes of vibration applied along the individual x- and z-axis (0.25 and 0.4 m/s2 rms), and along both the axis (0.28 and 0.4 m/s2 rms along each axis) in the 0.5–20 Hz frequency range. The two methods resulted in identical single-axis responses but considerably different dual-axis responses. The dual-axis responses derived from the Hv estimator revealed notable effects of dual-axis vibration, as they comprised both the direct and cross-axis responses observed under single axis vibration. Such effect, termed as the coupling effect, was not evident in the dual-axis responses derived using the commonly used H1 estimator. The results also revealed significant effects of hands and back support conditions on the coupling effects and the measured responses. The back support constrained the upper body movements and thus showed relatively weaker coupling compared to that observed in the responses without the back support. The effect of hand support was also pronounced under the fore-aft vibration. The results suggest that a better understanding of the seated human body responses to uncorrelated multi-axis whole-body vibration could be developed using the power-spectral-density based Hv estimator

Postoperative Outcomes and Resource Utilization Following Open vs Endoscopic Far Lateral Lumbar Discectomy

Background: Operative approaches for far lateral disc herniation (FLDH) repair may be classified as open or minimally invasive. The present study aims to compare postoperative outcomes and resource utilization between patients undergoing open and endoscopic (one such minimally invasive approach) FLDH surgeries. Methods: A total of 144 consecutive adult patients undergoing FLDH repair at a single, university health system over an 8-year period (2013-2020) were retrospectively reviewed. Patients were divided into 2 cohorts: open (n = 92) and endoscopic (n = 52). Logistic regression was performed to evaluate the impact of procedural type on postoperative outcomes, and resource utilization metrics were compared between cohorts using & chi;2 test (for categorical variables) or t test (for continuous variables). Primary postsurgical outcomes included readmissions, reoperations, emergency department visits, and neurosurgery outpatient office visits within 90 days of the index operation. Primary resource utilization outcomes included total direct cost of the procedure and length of stay. Secondary measures included discharge disposition, operative length, and duration of follow- up. Results: No differences were observed in adverse postoperative events. Patients undergoing open FLDH surgery were more likely to attend outpatient visits within 30 days (P = 0.016). Although direct operating room cost was lower (P \u3c 0.001) for open procedures, length of hospital stay was longer (P \u3c 0.001). Patients undergoing open surgery also demonstrated less favorable discharge dispositions, longer operative length, and greater duration of follow- up. Conclusions: While both procedure types represent viable options for FLDH, endoscopic surgeries appear to achieve comparable clinical outcomes with decreased perioperative resource utilization. Clinical Relevance: The present study suggests that endoscopic FLDH repairs do not lead to inferior outcomes but may decrease utilization of perioperative resources. Level of Evidence: 3

Outcomes Following Discectomy for Far Lateral Disc Herniation Are Not Predicted by Obstructive Sleep Apnea

Introduction: Previous studies have demonstrated that obstructive sleep apnea (OSA) is associated with adverse postoperative outcomes, but few studies have examined OSA in a purely spine surgery population. This study investigates the association of the STOP-Bang questionnaire, a screening tool for undiagnosed OSA, with adverse events following discectomy for far lateral disc herniation (FLDH). Methods: All adult patients (n = 144) who underwent FLDH surgery at a single, multihospital, academic medical center (2013-2020) were retrospectively enrolled. Univariate logistic regression was performed to evaluate the relationship between risk of OSA (low- or high-risk) according to STOP-Bang score and postsurgical outcomes, including unplanned hospital readmissions, ED visits, and reoperations. Results: Ninety-two patients underwent open FLDH surgery, while 52 underwent endoscopic procedures. High risk of OSA according to STOP-Bang score did not predict risk of readmission, ED visit, outpatient office visit, or reoperation of any kind within either 30 days or 30-90 days of surgery. High risk of OSA also did not predict risk of reoperation of any kind or repeat neurosurgical intervention within 30 days or 90 days of the index admission (either during the same admission or after discharge). Conclusion: The STOP-Bang questionnaire is not a reliable tool for predicting post-operative morbidity and mortality for FLDH patients undergoing discectomy. Additional studies are needed to assess the impact of OSA on morbidity and mortality in other spine surgery populations