Digital Commons Network^™

Capitalizing Carbon: The Taxation Of Carbon Credits In Voluntary Carbon Markets, Levi Loveless

Florida Tax Review

This Article explores the evolving intersection of carbon offset credits, U.S. federal tax law and clean energy tax incentives, emphasizing the complexities faced by businesses in navigating these areas. As carbon offset credits gain prominence in corporate sustainability strategies, their tax treatment remains ambiguous, with companies encountering varying interpretations under sections 162 and 263.

The analysis in Part II suggests that carbon offset credit purchases are likely to be generally capitalized, subject to rare exceptions. This conclusion is drawn from notable legal precedents, including Welch v. Helvering, Jenkins v. Commissioner and INDOPCO v. Commissioner. These cases provide insight …

A Delicate Balance: Antibiotic Allergy, Renal Infection, And Diabetic Ketoacidosis, Aun Ali Bangash, Muhammad Ali Bangash, Ruben Meza Martinez

Research Colloquium

Introduction: Acute pyelonephritis is a bacterial infection of the renal parenchyma and is most commonly caused by Escherichia coli. It presents with systemic and genitourinary symptoms such as fever, flank pain, and urinary abnormalities, which include increased urinary frequency and burning sensation upon urination. Timely antibiotic therapy is necessary to avoid complications like renal abscesses or urosepsis. Empiric treatment often involves third-generation cephalosporins such as ceftriaxone because of their efficacy and renal penetration. However, in patients allergic to ceftriaxone, an allergy seen in approximately 1–2% of cases, alternative regimens need to be brought into the picture. Levofloxacin, a fluoroquinolone, is …

Assessing The Use Of Marker-Less Motion Capture Systems For Neurological Disorders In Indoor Vs Outdoor Settings., Anjana Ganesh, Kelsey Baker

Research Colloquium

Background: Marker-less motion capture systems have improved the assessment of human movement by allowing for a non-invasive, affordable, quantitative data collection useful in clinical settings. However, their use in real-world community care settings is largely underexplored, presenting a unique opportunity to bridge the gap between controlled laboratory environments and the complexity of providing care in diverse, everyday contexts. This systematic review examines the differential use of MMC systems across real-world indoor environments (clinics, homes, living labs) and outdoor settings (public walkways, community spaces), with a focus on their application to neurological disorders such as stroke and neurodegenerative diseases.

Methods: …

Clinical Considerations For Spinal Fusion In Adolescents On Puberty Blockers: Hormonal And Surgical Implications, Anesu K. Murambadoro, Rebekah Julie Park, Sonya Bhatia, Shaunte Hadnot, Model Zerfu, Kathryn Horton

Research Colloquium

Background: Spinal fusion is a common intervention for adolescent scoliosis, particularly during periods of rapid skeletal growth in patients with progressive curves or those who do not meet criteria for non-operative management. Adolescents receiving puberty suppression with gonadotropin-releasing hormone (GnRH) analogs as part of gender-affirming care present unique clinical challenges due to altered bone metabolism and delayed physeal (growth plate) maturation.

Methods: We conducted a narrative review of the current literature evaluating the effects of puberty blockers and gender-affirming hormone therapy (GAHT) on bone metabolism, skeletal development, and outcomes related to spinal fusion in adolescents.

Results: GnRH analogs are associated …

Examining Domain-Specific Neuropsychological Differences Across Cognitive Status Groups In Utrgv South Texas Alzheimer’S Disease Research Center Cohort, Andrea Ramirez, Estrella Palomo, Rosa Pirela, Hector Rodriguez, Roberto Reyes, Eron Manusov, Ney Alliey-Rodriguez, Jesus D. Melgarejo, Gladys E. Maestre, Silvia Mejia-Arango

Research Colloquium

Background: The Uniform Data Set 3.0 Neuropsychological Battery (UDS3NB) is a standardized tool for assessing cognitive function in aging populations. Factor analytic studies on the UDS 3 have shown that performance across cognitive domains, such as memory, attention, executive function, language, and visuospatial abilities, can differentiate between cognitive status groups, cognitively normal (CN), mild cognitive impairment (MCI), and dementia. Understanding how specific cognitive domains relate to diagnostic categories, CN, MCI, and dementia, is essential for early identification. Additionally, socioeconomic and health factors may influence cognitive outcomes and should be considered alongside cognitive performance. The aims of this study are to: …

Systemic Vascular Dysregulation And Retinal Microvascular Alterations In Glaucoma, Amin Ibrahim, Tori Sayers, Alexa Nichols, Igor Zwir, Andrew Tsin, Lorena Flores-Hernandez, Gladys E. Maestre, Jesus D. Melgarejo

Research Colloquium

Background: Glaucoma is a multifactorial, progressive optic neuropathy, for which both mechanical and vascular mechanisms of pathogenesis have been proposed. Optical coherence tomography angiography (OCTA) enables noninvasive visualization of the choroidal and retinal vasculature and may be used to quantify vascular changes associated with glaucoma. Systemic risk factors, including variations in blood pressure (BP), whether low or elevated, have been associated with the vascular pathogenesis of glaucoma. This systematic review aims to synthesize the current evidence on the relationship between systemic vascular dysregulation and OCTA-derived retinal vascular markers in glaucomatous eyes.

Methods: Following PRISMA guidelines, we conducted a systematic search …

Treatment Evolution In Paroxysmal Nocturnal Hemoglobinuria: A Case Series Of Sequential Treatment Versus Early Iptacopan Use, Alyssa L. Sepulveda, Ronald Shaju, Yolanda Gutierrez, Francisco Arias Reyes, Daniela Hernandez

Research Colloquium

Introduction: Paroxysmal nocturnal hemoglobinuria (PNH) is a rare, acquired hematopoietic stem cell disorder characterized by complement-mediated intravascular hemolysis, bone marrow failure, and a heightened risk of thrombosis. Prior to targeted therapies, management of PNH was largely supportive, focusing on transfusions, anticoagulation, and bone marrow transplantation. Thromboembolic events were the leading cause of mortality, accounting for approximately 40-67% of deaths prior to the introduction of complement inhibitors such as eculizumab, a monoclonal antibody targeting terminal complement protein C5. In December 2023, iptacopan, an oral factor B inhibitor that targets the alternative complement pathway, was approved for PNH, offering improved patient compliance …

Efficacy Of Psychedelics Therapy Across Psychiatric Disorders: An Umbrella Review Of Meta-Analyses, Alissa A. Lopez, Ihsan Salloum, Juan C. Lopez-Alvarenga

Research Colloquium

Background: Psychedelics are gaining renewed scientific interest as a treatment for mental health conditions such as major depression, post-traumatic stress disorder (PTSD), anxiety, and addiction. Numerous clinical trials and meta-analyses suggest these substances may produce significant therapeutic effects. However, there is currently no high-level synthesis comparing how different psychedelic compounds perform across a range of psychiatric conditions. A quantitative umbrella review is needed to clarify whether psychedelics broadly improve mental health outcomes, and whether certain compounds are more effective for specific diagnoses.

Methods: The aim of this study is to conduct an umbrella review (meta-analysis of meta-analyses) to assess the …

Anemia Is Never The Diagnosis: Autoimmune Hemolytic Anemia As A Herald Of Late-Onset Systemic Lupus Erythematosus, Alhasan Asaad, Dixie Duran, Cristina Duran-Nesovic, Jose E. Campo Maldonado

Research Colloquium

Background: Systemic lupus erythematosus (SLE) is a chronic autoimmune disorder characterized by multisystem involvement and a highly variable clinical presentation. It predominantly affects women of childbearing age and arises from complex interactions between genetic, environmental, and hormonal factors, resulting in immune dysregulation and widespread inflammation. The disease can manifest in nearly any organ system, with common presentations including skin rashes, arthritis, renal dysfunction, and hematologic abnormalities. Despite advances in understanding its pathogenesis and management, SLE remains a diagnostic and therapeutic challenge due to its heterogeneous nature and potential for severe complications. This case report highlights a unique presentation of SLE, …

Retinal Vessel Density And Diameter Changes In Alzheimer’S Disease: A Systematic Review, Alexa E. Nichols, Tori Sayers, Amin Ibrahim, Jorge Zwir, Andrew Tsin, Lorena Flores-Hernandez, Gladys Maestre, Jesus Melgarejo

Research Colloquium

Background: Alzheimer’s disease (AD) is characterized by cerebral microvascular dysfunction, which may be mirrored in the retina due to shared embryological origins and common risk factors such as hypertension.1 Optical coherence tomography angiography (OCTA) offers a noninvasive approach to quantify retinal microvascular changes associated with AD.2 This systematic review evaluated retinal vessel density and diameter changes in relation to AD and related disorders, including mild cognitive impairment.

Methods: A systematic search of PubMed and Scopus was conducted following PRISMA guidelines.3 Eligible studies included peer-reviewed human research using OCTA to assess retinal vessel density and/or diameter in mild cognitive impairment, AD, …

Etomidate Vs Ketamine In Rapid Sequence Intubation: A Comparative Review Of Clinical Efficacy And Safety, Abelardo Rodriguez, Cesar Ortega, Jessica Daza

Research Colloquium

Background: Rapid Sequence Intubation (RSI) is a critical procedure in emergency and critical care settings, and the choice of induction agent can significantly affect patient outcomes. Etomidate and Ketamine are two widely used agents with distinct pharmacologic profiles. Understanding their comparative efficacy and safety across clinical contexts is essential for optimizing care in high-acuity environments.

Objective: To compare Etomidate and Ketamine as induction agents for RSI, focusing on their mechanisms of action, hemodynamic effects, and clinical outcomes in various patient populations.

Methods: A literature-based review was conducted using key databases including PubMed, Cochrane, and clinical guidelines. Studies examining the use …

Refractory Neutropenic Fevers In Aml: Unmasking Voriconazole-Resistant Invasive Aspergillosis, Abdel Martinez Borrego, Sahir Bhatti, Cesar Gutierrez

Research Colloquium

Background: Persistent fever in neutropenic patients with acute myeloid leukemia (AML) often raises concern for invasive fungal infections (IFIs), especially when unresponsive to broad-spectrum antibiotics and first-line antifungal agents like voriconazole. Invasive aspergillosis (IA), primarily caused by Aspergillus fumigatus, is a major cause of morbidity and mortality in this population, with mortality rates exceeding 50% in refractory cases. The emergence of azole-resistant Aspergillus, now reported in up to 10–15% of isolates in some regions, has complicated management. Patients may present with nonspecific symptoms such as persistent fevers, as well as concerning findings like cutaneous lesions—a clue to hematogenous spread—and …

Clinical Corner: Pearls From Local Dentists

West Michigan District Dental Society Bulletin

"Clinical Corner" is a section of the WMDDS Bulletin where local dentists share clinical pearls for fellow practitioners.

This edition's topics include canine impactions, pulpotomies, and general implant tips.

An Interfaith Dental Program Update, Colette Smiley

West Michigan District Dental Society Bulletin

Initially formed in 2021 in response to the dental needs of Afghan refugees arriving in Metro Detroit, the Interfaith Dental Program now addresses the dental health needs of the refugee and unaccompanied refugee minor population throughout Michigan. Read on for an update!

Mothers, Dentists, Business Owners

West Michigan District Dental Society Bulletin

Dentistry is a field that is made up of individuals from all walks of life. Get into the minds of some of your local colleagues that are balancing being mothers, dentists, and business owners.

Dr. Colette Rumann Smiley: A Life In Dentistry, Advocacy, And Reinvention

West Michigan District Dental Society Bulletin

This article profiles Dr. Colette Rumann Smiley, starting from her introduction to dentistry at a young age and following though to her current philanthropic work and career highlights. Dr. Smiley gives clear and meaningful advice for navigating a career built on decades of lived experience.

Stream Temperature Responses To Summer Urban Rain Events Along The Savannah River, Joseph E. Wermter, Vivian L. Turner, Max K. Appelbaum, James M. Shepherd, Jacob Z. Lott

Journal of South Carolina Water Resources

The hydrological urban heat island (HUHI) is a recent facet of the urban heat island (UHI), describing thermal enhancement of bodies of water in response to urbanization. Although the forefront of this work has been studied for large Metropolitan areas, this effect on developing cities is currently unknown. To locally measure and quantify HUHI effects in a developing city, we utilized Multi-Radar Multi Sensor (MRMS) radar-derived rainfall data to estimate rainfall in the Augusta Metropolitan Area (AMA) and the Savannah Metropolitan Area (SMA), two developing communities adjacent to the Savannah River. We analyzed mean temperature trends of two stream gauges …

Contextual Analysis Of Physical-Tactical Match Performance Demands In Elite U21 Soccer Players, Craig Davies, Christian Vassallo, Ben Ryan, Piotr Zmijewski, Rafael Oliveria, José E. Teixeira, Alexandre Moreira, Ryland Morgans

Baltic Journal of Health and Physical Activity

Background: Soccer matches include physical and tactical factors, yet limited research has integrated physical-tactical variables involving U21 soccer players. This study examined how different phases of play influence physical intensity in elite U21 soccer players. Materials and Methods: Twelve professional development league matches involving 29 male U21 soccer players (106 observations) were analysed. Players wore 10 Hz GPS units to derive relative (m/min) physical metrics during six phases of play. Phases and positions were compared using repeated‑measures ANOVA and one‑way ANOVA. Results: Players covered significantly greater high-speed running per minute (HSR/min) during the final third compared to build-up (p …

Wmdds Bulletin Summer 2025

West Michigan District Dental Society Bulletin

In the Summer 2025 issue, the reader will find the following feature articles:

• Dr. Colette Rumann Smiley: A Life in Dentistry, Advocacy, and Reinvention
• Mothers, Dentists, Business Owners
• An Interfaith Dental Program Update
• Pearls from Local Dentists

Also included are your monthly tripartite update, news from West Michigan counties, the President's Message and Editor's Letter.

Wmdds Bulletin Directory 2025

West Michigan District Dental Society Bulletin

In the 2025 Directory edition of the West Michigan District Dental Society Bulletin, the reader will find a comprehensive listing of WMDDS members for 2025.

Beyond Description: Interrogating Narrative Elements In Archival Finding Aids, David J. Williams, Richard Kearney

Journal of Contemporary Archival Studies

As the archival profession evolves, attention is increasingly paid to the usability of its resources and services. User Experience, or UX, is a contemporary design practice gaining prominence among archivists interested in addressing usability. Information design, the process of organizing and presenting information for efficient and effective use, is a component of UX incorporating both the presentation and content of communication instruments, with plain language writing guidelines applied toward achieving this goal. A prominent information artifact produced by archivists is the finding aid, describing and inventorying archival collections. Those components of finding aids providing “access points” into collections—communicating the …

Associations Among Trauma Exposures, Workplace Factors, And Distress Responses In Archivists, Cheryl Regehr, Wendy Duff, Rachael Lefebvre

Journal of Contemporary Archival Studies

A growing body of research addresses the emotional impact on archivists from working directly with materials that contain depictions of human suffering and from working with researchers and donors whose own lives are depicted in the records. This study sought to determine the impact of exposures to potentially traumatizing events and ongoing work stressors on symptoms of post-traumatic stress and burnout in archivists, as well as whether organizational factors, including trauma-informed practices, are associated with levels of post-traumatic stress and burnout. Seventy-seven archivists participated in a web-based survey. Findings reveal moderate to strong associations between a variety of potentially distressing …

Spatial Analysis Of Some Characteristics Of Gas Stations On Tourist Road Axes - A Study In The Geography Of Services, Amra Muayd Al Saad Al-Qahtani

UB Journal for Humanities

The study focused on the spatial analysis of some characteristics of gas stations in Al-Makhwah Governorate, a study in the geography of services, using the principles of the regional and thematic approach and the field study. The study identified a set of axes for the study, which were represented in presenting gas stations and their types, then presenting their characteristics in terms of categories and area, presenting the facades of stations on the roads, their practical condition and the services they provide to cars and station patrons and their efficiency, then the characteristics of their workforce. The study relied on …

Development And Validation Of An Analytical Method For Determination Of Bongkrekic Acid In Biofluids For Toxin Monitoring, Ying-Tzu Shieh, Te-I Weng, Ju-Yu Chen, I-Ting Wang, Kevin Shu-Leung Lai, Chia-Mo Lin, Chu-Yun Teng, Guan-Yuan Chen

Journal of Food and Drug Analysis

Bongkrekic acid (BKA) poisoning is a severe foodborne illness with a high mortality rate. This study aimed to identifyBKA in postmortem tissues from poisoning victims in Taiwan and to develop a reliable analytical method for detectingBKA in biofluids to aid clinical diagnosis and treatment. BKA was identified in postmortem samples using high-reso-lution mass spectrometry (HRMS) and confirmed with an independent ultrahigh-performance liquid chromatographycoupled with tandem mass spectrometry (UHPLC-MS/MS) method. To meet clinical needs, a UHPLC-MS/MS methodwas developed and validated for BKA detection in plasma and urine. Method optimization included adjustments to ionsource conditions for multiple reaction monitoring (MRM) transitions and …

The Economic Burden Of Covid-19 In A Region With Stringent Response Measures: A Case Study Of Taiwan, Elise Chia-Hui Tan, Fei-Yuan Hsiao, Ming-Chin Yang

Journal of Food and Drug Analysis

The COVID-19 pandemic has imposed a significant economic burden globally, particularly in regions with stringentresponse measures. This study aimed to assess the economic impact of COVID-19 in Taiwan, focusing on both directand indirect costs. A cost-of-illness analysis was conducted, utilizing data from the Taiwan Centers for Disease Control(CDC), national databases, epidemiological studies, and economic surveys. The analysis included both direct costs (e.g.,hospital admissions, outpatient care) and indirect costs (e.g., productivity losses due to long COVID, absenteeism, caregiving duties). The study encompassed Taiwan's population of 23.2 million, with particular attention to age-specific impacts on economic outcomes. The total economic burden of …

Nanovesicles Derived From Protocorm-Like Bodies Of Dendrobium Officinal Enhance Corneal Epithelial Repair And Reduce Inflammation In Dry Eye Disease Models, Bao Yuqing, Peng Chengyu, Zhang Fenglei, Zheng Yuqiang, Zhang Mingqi, He Wei

Journal of Food and Drug Analysis

Plant-derived nanovesicles (PDNVs) offer a promising, biocompatible therapeutic platform. In this study, we isolatednanovesicles from protocorm-like bodies of Dendrobium officinale (PLBs-NVs) and evaluated their efficacy in dry eyedisease (DED) models. PLBs-NVs protected human corneal epithelial cells against hyperosmotic stress, supportedwound repair, and inhibited inflammation in vitro. In a desiccating stress-induced DED mouse model, topical PLBs-NVstreatment significantly restored tear secretion, reduced corneal epithelial damage, and lowered levels of proinflammatorycytokines. These results suggest that PLBs-NVs are a safe, natural, and effective therapeutic strategy for DED, sup-porting their potential for future clinical translation in ocular surface disorders.

Anti-Neuroinflammatory Polyketides From The Medicinal Herb-Derived Fungal Strain Didymocyrtis Brachylaenae Km1530, Chia-Hao Chang, Yun-Rong Zhang, Shu-Jung Huang, George Hsiao, Wei-Chiung Chi, Andrea Gu, Yu-Wei Lai, Tzong-Huei Lee

Journal of Food and Drug Analysis

A series of chromatographic separation on the liquid-state fermented products of Didymocyrtis brachylaenae Km1530 derived from the littoral medicinal herb Atriplex maximowicziana Makino, resulted in the isolation of compounds 1—13. Their structures were determined by spectroscopic analysis as fivepreviously unreported C13 polyketides, namely brachylactones A—D (1—4) and brachic acid (5), along with eight known compounds 6—13. Among these, brachy-lactones A (1) and B (2) exhibited nitric oxide production inhibitory activity in lipopolysaccharide-induced murine BV- 2 microglial cells at a concentration of 20 μM without any cytotoxicity.

Protective Effects Of Jujube Seed Extract Against Oxidative Stress In Ht22 Cells And Its Sleep-Promoting Action Through Gabaergic Receptors, Seok Hyun Chung, Hyeongyeong Kim, Singeun Kim, Pan-Young Jeong, Hyowon Lee

Journal of Food and Drug Analysis

Jujube seed extract (JSE), rich in polyphenols and flavonoids, exhibits neuroprotective and sleep-enhancing properties.In vitro, JSE protected HT22 cells against oxidative stress by activating the Nrf2/HO-1 pathway and upregulatingantioxidant enzymes. In vivo, JSE increased non-REM sleep and delta wave activity in pentobarbital- and caffeine-induced sleep models. Spinosin contributed to these effects. Long-term JSE administration upregulated GABAA, GABAB, and 5-HT1A receptors in brain tissue. These findings suggest that JSE offers dual benefits in mitigating oxidativestress and promoting sleep through antioxidant defense and neurotransmitter modulation, supporting its potential as a natural therapeutic agent.

Repurposing Dihydroartemisinin As A Novel Anticancer Agent Against Colorectal Cancer Stem Cells, Meng-Han Wu, Chieh-Ju Sung, Fan-Lu Kung, Jih-Hwa Guh, Yu Su, Lih-Ching Hsu

Journal of Food and Drug Analysis

Colorectal cancer (CRC) is one of the leading causes of cancer-related death globally and discovering novel therapeuticagents to treat the disease, and prevent cancer metastasis and recurrence is an urgent medical need. Cancer stem cells(CSCs) capable of self-renewal and differentiation are generally considered the cause of tumor metastasis, recurrenceand chemoresistance. Hence, targeting CSCs may be a promising strategy for the treatment of cancer. GATA6, a zincfinger transcription factor, contributes to tumorigenesis in CRC and is related to cancer stemness. GATA6-overexpressing stable clones OE4 and OE6 derived from HCT116 cells were previously established and exhibitedincreased stemness properties. In this study, we …

Yi-Qi-Xuan-Fei Formula Ameliorate Chronic Obstructive Pulmonary Disease By Remodeling Lung And Intestinal Florase In Rat Models, Si-Si Han, Li-Yun Song, Peng-Tao Liang, Yin-Ying Wang, Yi Ying, Li Li, Jia-Li Yuan, Zhong-Shan Yang

Journal of Food and Drug Analysis

Chronic obstructive pulmonary disease (COPD) is a chronic respiratory disease characterized by various pathologicallesions and an imbalance in the microflora. The Yi-Qi-Xuan-Fei Formula (YQXF) is a clinically effective formula withpharmacological potential to delay the progression of COPD. This study aims to explore the relationship between thetherapeutic mechanism of YQXF and the microflora in COPD. Our study found that YQXF reduces inflammatory injuryand inflammatory cell infiltration in lung tissue, repairs the intestinal mucosal barrier, and enhances immune function.Additionally, YQXF regulates the pulmonary and intestinal flora by increasing the abundance of Alloprevotella, Rose-buria, Oscillibacter, and Lactobacillus, while reducing the abundance of …