Digital Commons Network^™

A Brief History Of Tax Exemption, University Of Washington School Of Law

Rule of Law Initiative

Below is a condensed history of tax exemption. It contains an analysis of tax exemption before statutory codification in 1894. It explains how the law evolved to provide predictability and fairness in the application of an organization’s tax-exempt status.

How Does A Court Determine The Tax-Exempt Purposes Of An Organization?, University Of Washington School Of Law

Rule of Law Initiative

To determine the tax-exempt purposes of an organization, courts and tax authorities primarily examine whether the organization is both "organized" and "operated" exclusively for exempt purposes, as required under 26 U.S.C § 501.

This involves a two-part test: the "organizational test" and the "operational test." The organizational test assesses whether the organization's foundational documents, such as its charter or articles of incorporation, limit its purposes to one or more exempt purposes and do not authorize substantial non-exempt activities.

The Relationship Between Food Allergies And Intolerances And The Development Of Disordered Eating Patterns, Lucy M. Scholma

Human Nutrition and Hospitality Management Undergraduate Honors Theses

Food allergies and food intolerances are becoming an increasingly more prevalent issue in the Unites States. To mitigate adverse reactions, these individuals often eliminate food or food groups from their diets and the ramifications of these lifestyle changes may result in disordered eating patterns. In regard to food allergies and intolerances and eating disorders, it is reasonable to suggest that the overlapping lifestyle choices and physical, social, and emotional ramifications may lead to a correlation between the two phenomena. This study explores the relationship between food allergic and food intolerant individuals and disordered eating habits among college students. Survey results …

Patient Satisfaction Survey – Every Patient Matters, Stephanie Pigg, Hailey Goulas, Jonathan Ortegon

Covenant Nurses Week 2025

No abstract provided.

Improving Hospital Discharges Before Noon: Implementation Of A Vida (Very Important Discharge Appointment), Nadia Paul

Evidence-Based Practice Project Reports

Delays in hospital discharge can negatively affect hospital throughput and bed capacity, resulting in increased length of stay and boarding of patients in off-unit locations which causes concerns for patient safety and potential harm (Rutherford et al., 2017). The purpose of this DNP project was to determine if the implementation of a very important discharge appointment (VIDA) would increase the number of hospital discharges occurring before noon (DBN) each day. This project was implemented at a 350-bed academic medical center in East Central Indiana. A 25-bed, adult medical unit served as the pilot unit. In total, 538 patients were included …

Review Of Research For Designers: A Guide To Methods And Practice, Emine Koseoglu

Book Reviews

No abstract provided.

Psilocybin-Assisted Therapy As An Alternative Intervention For Treatment-Resistant Depression In Healthcare Workers, Aidan Booth, Vegas Casey, Gloria Gufrey, Ian Lawson

NURS 464: Evidence-Based Nursing Capstone

Psilocybin, a naturally occurring psychedelic compound and 5-HT2A (serotonergic) receptor agonist, has recently gained attention for its potential therapeutic benefits in individuals with TRD. A landmark study published in The New England Journal of Medicine demonstrated that a single dose of psilocybin reduced depressive symptoms in patients with treatment-resistant depression, with sustained improvements noted weeks after treatment (Goodwin et al., 2022). Further, recent research involving frontline healthcare workers during the COVID-19 pandemic 3 found psilocybin therapy to be effective in alleviating symptoms of depression and burnout (Back et al., 2024). These findings suggest psilocybin therapy may offer a novel and …

Weed Out The Pain: Using Cannabis To Manage Endometriosis, Jamie Calderbank, Holly Goodacre, Claire Mcelroy, Makayla Schmierer

NURS 464: Evidence-Based Nursing Capstone

Those with endometriosis are four times more likely to chronically use opioids than those without the condition, despite the well-known adverse effects and misuse potential of opioids (Farooqi et al., 2023). Due to the risks and costs associated with opioid use, those with endometriosis are turning to other forms of self-medication that are more accessible. One example is the use of cannabis, which has been shown to not only decrease pain but also improve other symptoms like sleep quality and overall mood (Sinclair et al., 2021). Endocannabinoids are a series of complex molecules that naturally exist in the body and …

Longevity And Cardiovascular Health: Lessons From The Mediterranean Blue Zones, Lyndsay Bancroft, Miranda Daley, Hitomi Tanizawa

NURS 464: Evidence-Based Nursing Capstone

Cardiovascular diseases are the leading cause of death globally, and poor diet is a leading risk factor for adverse cardiac events (Ahmed et al., 2023). The Mediterranean diet provides protection against coronary heart disease, regardless of the common risk factors for cardiovascular diseases like smoking, hypertension, diabetes, etc (Legrand et al., 2019). Those living in the blue zones of Greece and Italy have far fewer deaths from cardiovascular disease than populations living in other parts of the world (Legrand et al., 2021). This project aims to investigate how the Mediterranean diet has influenced the rates of cardiovascular disease amongst the …

The Effectiveness Of Using Art Therapy In The Treatment Of Individuals With Ptsd, Alexander Jones, Josh Phillips, Jacinto Magallan-Campuzano

NURS 464: Evidence-Based Nursing Capstone

Art therapy is a form of expressive therapy that uses a creative process to explore

emotions. It has gained recognition as a potential treatment for PTSD. Studies suggest that art therapy can help adults process traumatic experiences by expressing their feelings and reducing symptoms of distress and anxiety (Haeyen & Wanten, 2024). Working in a trauma-informed care environment, one must understand the role of art therapy, as it can be essential in offering holistic, patient-centered care. Investigation of the effectiveness of art therapy could lead to a more inclusive and diverse treatment option for adults with PTSD. In this paper, …

Unraveling The Impact Of Oxidative Stress On Sperm Quality, Nicole Macasa, Olivia Mcmahon, Mónica Vidal-Franco

NURS 464: Evidence-Based Nursing Capstone

A substantial body of scientific research has identified oxidative stress (OS) as a main culprit in the development of male infertility. OS is mediated by free radicals, which can result from lifestyle, environmental factors, endocrine imbalances, and infection (Skoracka et al., 2020). Free radicals are unstable molecules with an unpaired electron in their outer shell, making them highly reactive and prone to causing OS damage to other molecules in the body (Łakoma et al., 2023). Spermatozoa are particularly vulnerable to oxidative damage due to their lack of robust cytoplasmic enzyme systems that repair damaged DNA (Saleh & Agarwal, 2002). This …

Impact Of Microplastics On Male Fertility And Sperm Quality, Maura Blackwell, Yelena Gallagher-Spiegle, Regina Ochoa, Abbi Wong

NURS 464: Evidence-Based Nursing Capstone

Plastic pollution is a global health concern. Microplastics and nanoplastics are the byproducts of plastic deterioration and can be invisible to the naked eye. These ever-present particles have infiltrated our ecosystems, water, food, air, and even the human body (Hunt et al., 2024). In recent years, we are starting to understand the effects of plastic degradation on human health. Researchers have observed ultraviolet radiation, high temperatures, and other physical deterioration causing microplastics to shed carcinogenic and endocrine disrupting chemicals (Osman et al., 2023). Endocrine disruptors such as bisphenol A (BPA), nonylphenol, and octylphenol, interfere with normal hormone activity, mimicking natural …

The Role Of Physicality In Professional Hockey: Examining The Impact Of Fighting And Hitting On Gameplay, Team Dynamics, And Success, Sammy Vogel-Seidenberg

Athletics | Faculty and Staff Dissertations and Theses

The purpose of this study was to investigate the role of physical play, more specifically fighting and hitting, in professional hockey, exploring the impact on gameplay, team dynamics, and success. Despite the significant rule changes within the National Hockey League (NHL) which focused on minimizing fighting, the strategic use of fighting and hitting remains a highly debated aspect of the sport. The study applies a basic qualitative research approach, gathering data through interviews, questionnaires, and game observations with current and former NHL, AHL, ECHL, players, coaches, referees, and analysts. Findings indicate that physical play, particularly hitting and fighting can positively …

Tracking Affordable Learning: Is Airtable Right For Your Institution?, Janelle Wertzberger, Mary R. Elmquist

All Musselman Library Staff Works

Gettysburg College began tracking OER adoptions in a Google Sheet – and we quickly outgrew it. We migrated to Airtable (a web-based spreadsheet-database platform) in 2023 and immediately appreciated its advanced capabilities and potential for making sense of our complex data. As a result, we can now produce raw statistics and compelling data-based stories regarding OER use and zero-cost/low-cost courses for campus stakeholders at all levels. Learn more about how this platform works and how you might be able to benefit from it in your local context. Maybe Airtable is right for you!

Testimony Before The Puerto Rico Advisory Committee To The United States Commission On Civil Rights On The Role That Race And Ethnicity Play In The Treatment Of The People Of Puerto Rico By The Federal Government, Yomaira Figueroa, Carlos Vargas-Ramos

CUNY Centro, The Center for Puerto Rican Studies

The Insular Cases, whether the narrow or more expansive canon, have structured the political relationship between Puerto Rico and the United States for more than a century. The genesis of this “third-way” of understanding and structuring the territorial relationship with the United States rested on the very ethnocentric and indeed racist ideology pervasive at the time in U.S. ruling circles, whereby there was a hierarchy of dominance and control that placed White Anglo Saxon Protestant men at the top and subordinated all other ethnic and racial groups in a gradation of subservience and exclusion.

Hiring Preferences Of Federally Recognized Tribes: Survey And Analysis, Kristen Gutierrez Livoti

Master of Public Administration

In the United States, there are currently 574 federally recognized Tribal nations. Both employers and applicants face challenges in the hiring process. Tribes may face challenges finding qualified applicants with the necessary skills for specific roles. A less-qualified employee may result in less impactful program outcomes, lower revenue, discouraged employees, and higher turnover rates. In addition, hiring an employee who doesn’t understand Tribal culture may result in ineffective programs, policies, and/or miscommunication. For those looking to work for a Tribal government, applicants often find challenges in that hiring preferences/policies (P&Ps) are different from Tribe to Tribe and not posted in …

Municipal Solid Waste Reduction Through Food Waste Diversion And Recycling Initiatives, Gosia Stolarska

Master of Public Administration

The report evaluates how Massachusetts municipalities are working toward the goals set in the MassDEP 2030 Solid Waste Master Plan, focusing on waste reduction, recycling initiatives, and especially food waste diversion. It identifies barriers, highlights successes, and makes policy recommendations, drawing on statewide and local examples. Primary methods include a literature review of articles covering the challenges municipalities face in waste reduction and some successful approaches. However, there is a literature gap regarding the impact of local staffing and implementation of waste reduction strategies. Data and case examples from Massachusetts are used to illustrate the benefits of dedicated staffing for …

Fisheries Research Report No. 351: Ecological Risk Assessment For The Western Australian Southern Nearshore Fish Resource, Kimberley A. Smith, Brett Crisafulli, Amber Quinn, Bianca Brooks, Gabby E. Mitsopoulos, Daniel Yeoh

Fisheries Research Reports

On 3 December 2024, the Department of Primary Industries and Regional Development (DPIRD, the Department) convened an ecological risk assessment (ERA) of the fisheries that access the Southern Nearshore Fish Resource (Resource). This Resource comprises a range of temperate fish species including Australian herring, Australian salmon, whiting, garfish, tailor and sandy sprat.

This document contains the results of the ERA as well as the background information used to support the ERA risk scoring process. This includes an overview of the Western Australian commercial, recreational and charter fisheries that access the Resource.

A Scoping Review Of Biosensor Use In Healthcare Professionals And Education: Enhancing Safety, Well-Being, And Learning Through Technology, Olivia Matson, Brittany Brennan, Annisija Hunter

College of Nursing Reviews and Protocols

Background: Advancements in technology continue to transform healthcare and education, with biosensors emerging as innovative tools to monitor physiological and emotional responses. Within healthcare educational environments, these technologies can provide objective data that enhance the safety, well-being, and performance of healthcare professionals and students.
Purpose: The review aims to explore how biosensor monitoring is used among healthcare professionals and students in healthcare and healthcare educational settings.
Methods: A scoping review was conducted using PRISMA guidelines across three databases (PubMed, CINAHL, and ScienceDirect) to identify studies addressing the research question: How is biosensor monitoring used among healthcare professionals and students in …

Examining The Connections Between Gender, Identity, And Land In Leslie Marmon Silko’S Ceremony And Rudolfo Anaya’S Bless Me, Ultima, Denise Perez

Theses and Dissertations

This thesis explores the representation of gender, identity, and land in the novels Ceremony by Leslie Marmon Silko and Bless Me, Ultima by Rudolfo Anaya. To understand the role of gender in the novels, women are analyzed as sources of salvation and refuge for men. The male protagonists seek a “cure” or an understanding of themselves, and they are only able to achieve this through the nurturing of the women in their lives. This thesis also examines how the male protagonists develop their masculinity through the formation of a bond with the Earth, their homeland, and nature. In Ceremony and …

Doctor Of Physical Therapy Student Performance On The National Physical Therapy Examination And Qualitative Feedback Of Dpt Program Administrators About The Covid-19 Pandemic In The Appalachian Region, Timothy Logan Yost

Ed.D. Dissertations

In this qualitative case study, I aimed to discern the presence of a downward trend in the National Physical Therapy Examination (NPTE) during the COVID-19 pandemic and receive valuable qualitative feedback from Doctor of Physical Therapy program administrators concerning the effects of COVID-19. I first reviewed the available literature, followed by an examination of first-time scores via publicly available data from the Federation of State Board of Physical Therapy (FSBPT). This was followed by the development of a qualitative research methodology, which included a targeted qualitative questionnaire with Doctor of Physical Therapy program administrators within the Appalachian region to gain …

Post-Truth Rhetoric And Its Correlation To Social Media In The 2024 U.S. Presidential Election, Emi Thomas

English (MA) Theses

In this study, I investigated the relationship between post-truth rhetoric and popular social media posts made by public figures during the 2024 United States presidential election. I focused on which topics and posts received the most or least engagement during the election, and theorized whether post-truth rhetoric impacted the popularity of the posts. In my results, I found that the effectiveness of post-truth rhetoric varied by the political topic it was addressing. The results of this study conclude that post-truth rhetoric is not always inherently unethical. Further, studying post-truth rhetoric for the purpose of understanding why it is used and …

Invisible Strings Of Mindset: How Growth Mindset Connects To Student Outcomes, Brittany A. Contreras

Education (PhD) Dissertations

Mental health concerns among youth are growing at an alarming rate, and the need to examine accessible, school-based tools is more urgent than ever. While a growth mindset has been linked to academic outcomes, its relationship to student mental health remains underexplored, particularly in large, diverse school populations. This study explores the role of a growth mindset in students’ well-being. The purpose of this study was to investigate the relationship between students’ mindset of intelligence and their social-emotional well-being, with a focus on outcomes including covitality, social-emotional distress, depression, and suicidal ideation. Grounded in well-being theory, this quantitative study used …

Teaching For Social Justice In Online Undergraduate Mathematics Courses, Ashlee L. Matney

ACMS Conference Proceedings 2024

No abstract provided.

A Status Review Of ``The Unreasonable Effectiveness Of Mathematics'', Melvin Royer

ACMS Conference Proceedings 2024

No abstract provided.

Examining The Probability Of Christ Fulfilling Prophecies, Will Best, Robin Lovgren

ACMS Conference Proceedings 2024

No abstract provided.

Insight And Illumination In Mathematical Learning, Dave Klanderman, Sarah Klanderman, Jim Turner

ACMS Conference Proceedings 2024

No abstract provided.

Logic's Modern British Up-Enders, Defenders, And Extenders, Calvin Jongsma

ACMS Conference Proceedings 2024

No abstract provided.

Heavy Metal, Super Mario, C.S. Lewis, And Calculus Ii, Derek Thompson

ACMS Conference Proceedings 2024

No abstract provided.

Mentored Research Projects In Applied Mathematics, Danilo Diedrichs

ACMS Conference Proceedings 2024

No abstract provided.