Deductibility of Mandatory Donations to Religious Organizations Under the Internal Revenue Code

Church of Scientology members discovered their inner selves through auditing I and studied Church doctrines and tenets during training sessions. To participate in the auditing and training sessions, members paid mandatory or fixed fees to the Church. In a recent United States Supreme Court Case, the Court considered whether the mandatory donations made to the Church of Scientology constituted a charitable deduction. The Court determined that the members made the mandatory donations with the expectation of a commensurate return benefit (i.e., a quid pro quo). and disallowed the charitable contribution deductions. Although the Court\u27s decision to disallow the deductions affected thousands of Church members, the Court\u27s decision reaffirmed longstanding precedent in the charitable contribution deduction area

Salvation Army

pages 10-1

Emerging Evidence in Infection Control Effecting Change

Current procedures for cleaning anesthesia airway equipment have been reported to be ineffective. The potential for cross-contamination from some airway equipment to a patient has been documented in several studies. In order to prevent potential infections, it should be ascertained as to why all anesthesia providers are not using disposable laryngoscope blades. The purpose of this evidence based project is to determine the perceptions of anesthesia providers regarding the use of disposable laryngoscope blades. Their frequency of use, their evaluation of ease of use, and any complications encountered when using the disposable blade before and after an in-service program designed to increase the use of disposable blades will be determined. Once Institutional Review Board (IRB) approval and written consent were obtained, anesthesia providers were asked to complete an anonymous one page questionnaire on their knowledge and practice regarding disposable laryngoscope blades. Immediately following the completion of the questionnaire, participants were given an investigator developed article to read. Participants completed the same anonymous questionnaire 3 months following the pre-intervention questionnaire. Inventory of the disposable laryngoscope blades were collected at the start of the project, at one month, and then again at three months. A total of 12 anesthesia providers participated in the evidence based practice project. An increased number of providers stated that they felt disposable laryngoscope blades were easy to use at the completion of the project and there was an increased use of disposable laryngoscope blades. At post-intervention, anesthesia providers described performance (25%) as their reason for not using the disposable laryngoscope blade which was down from the start of the project (60%). A single proportion Z-Test showed that the 23% increase in use of disposable laryngoscope blades after the intervention was statistically significant (Z=2.046, p=0.041). This evidence based project has shown that despite initial apprehension, a change in practice was evident after dissemination of the best and most recent clinical evidence regarding laryngoscope blades which should translate to improved patient outcomes

Cell

pages 59-6

E-readers as an alternative to coloured overlays for developmental dyslexia in adolescents

This explorative study investigated whether there was a difference in reading speed and errors made when reading using a coloured overlay and reading using an e-reader for adolescents with developmental dyslexia. A clinical sample of adolescents (N = 17) aged 11-16 were used. It was found that there were only very small (non-significant) differences in the mean reading speeds and reading errors when reading using either a coloured overlay of any colour or on an e-reader. This suggests that coloured overlays and e-readers are equally effective interventions for developmental dyslexia. The application of e-readers in an educational setting is discussed

A revision on the doctrine of disability of mind

Does a person have the capacity to initiate his or her thinking process, of "getting into" some state of mind on his or her own accord? This is indeed the ancient philosophical question of whether at a most fundarnentallevel one is a free agent. If one is a free agent, it would appear that being free just within this sphere of one's self would make the most sense. AH the best arguments for free will suggest that freedom is a matter of one's control over one's consciousness. Philosophers as diverse as Aristotle, Kant, Sartre, and Hart seem to view the matter along such lines. The arguments about why determinism is selfrefuting do the same. And finally the occasional scientific accounts ofthe nature offree will also lead to this conclusion14. Perhaps the aboye adjustment will help further to preserve in law the notions of criminal responsibility as well as sensible excusing conditions based on disabilities of mind 15