Digital Commons Network^™

Say That Again? Student Growth In Communication Through Conflict Management, Jillian Bailey, Diana Petrucello

Research Day

Objective: Effective communication is a characteristic that is required of clinicians but is difficult to teach. Students were challenged in their communication practices by placing them into non-complimentary communication style groups to help develop more effective, professional communication.

Methods: Students were given a communication social style test (i.e., "SELF profile") that divided individuals into one of 4 categories (S, E, L, and F) to help them identify how they best relate to others. The test rates individuals' responses in levels of introversion versus extroversion and task versus relationship communication preferences. Results from the profile were used to place students in …

Good Vibrations: The Impact Of Mechanical Focal Vibration On Erector Spinae Morphology And Lumbar Spine Range Of Motion, Karlee Chandler, Reily Robinson, Jedera Nwoke, Brandon Matic, Ruth Maher

Research Day

INTRODUCTION: Focal mechanical vibration (FMV) is a type of therapy that involves applying mechanical vibration to a specific body area. It is thought to enhance muscle activation and increase flexibility via the stimulation of muscle spindles. Muscle spindles detect changes in muscle length and trigger reflex contractions in the agonist and reflex relaxation of the antagonist’s muscle via reciprocal inhibition. Additionally, activities paired with FMV may increase lumbar range of motion, decrease pain, and improve lumbar muscle activity in those with low back pain. However, optimal parameters regarding frequency, intensity, and duration of FMV require further investigation. Ultrasound with shear …

Contralateral Hydronephrosis - An Overlooked Post-Stent Complication: A Case Report, Stav Gare, Arya Kishor, Diana Peterson

Research Day

Background: Nephrolithotripsy is the second most common procedure to remove kidney stones in the United States. While injury after stent placement is verified with irrigation and cystoscopy, secondary complications can arise once the stent is removed. The current case indicates complications can negatively impact the contralateral renal system.

Clinical Case: A 42-year-old Caucasian woman presents to the emergency room with severe right flank pain. Computed tomography imaging without contrast of the abdomen and pelvis showed severe right hydroureteronephrosis and a 7 mm distal right ureteral calculus. The left kidney and ureter were unremarkable. The patient had holmium laser lithotripsy to …

Alcohol And Tbi - Prophylactic Treatment Of Long-Term Symptoms Of Blast-Induced Traumatic Brain Injury, Isabella Canut, Kevin E. Wang, Diana Peterson

Research Day

INTRODUCTION: Blast-induced traumatic brain injury (TBI) is characterized by both immediate and long term symptoms that are hypothesized to result from hyper-excitation. The use of a neural depressant as a prophylactic protective measure in mice exposed to blast-induced TBI was evaluated.

OBJECTIVES: The primary objective of this study was to determine if ethanol can decrease the long-term symptoms associated with TBI.

METHODS: Mice were either orally gavaged 95% ethanol or saline prior to blast-pressure wave exposure. Animals were exposed to a blast-pressure wave at 20 psi. Pre and post-blast exposure, animals were assessed for tinnitus, depression, and motor abilities via …

Impact Of Vitrectomy On Intraocular Pressure (Iop) During And After Intraocular Injections, Soha Noorani, Tso-Ting Lai, Michelle Mccall, Lejla Vajzovic, Sandra Stinnett, Cynthia A. Toth

Research Day

Purpose: Intraocular injections raise intraocular pressure (IOP). Our hypotheses: (1) elevated IOP may limit subretinal bleb creation; (2) IOP will return to baseline faster in an eye with complete vitrectomy, including the area around the infusion port, as compared to one with more limited vitrectomy. We tested the impact of vitrectomy technique on IOP during and after intravitreal injections.

Methods: We created 4 groups with 3 postmortem porcine eyes per group based on level of vitrectomy: (1) no vitrectomy; (2) core vitrectomy; (3) complete vitrectomy under wide-field view without indentation and without attention to vitrectomy around the infusion port (3); …

Determining The Concentration Of Ethanol Needed For Motor Impairment In Smn2 Mice, Roshni R. Patel, Julienne B. Ryland, Enzo A. Ferrera, Diana Peterson

Research Day

Introduction: While the effects of ethanol on humans are well known, its influence on SMN2 mice, specifically on motor movement and coordination, have not been established.

Objectives: The primary objectives are to determine how varying levels of ethanol consumption alters: 1) the motor ability of SMN2 mice, 2) the time window of coordination impairment, and 3) how ethanol influences free-field behavior.

Methods: Motor impairment in SMN2 mice were measured with a RotoRod test (to test for coordination), and a free-field test (to monitor free movement and behavior). For each test, groups of animals were orally gavaged different concentrations of ethanol …

Investigating Physical Therapy Students’ Perceived Levels Of Self-Confidence To Apply Sensory Neuroscience Concepts, Jeanne Welch, Olawunmi Obisesan

Research Day

Purpose/Hypothesis: Guided by the theory of social constructivism, the purpose of this study was to investigate the overall impact of an experiential summative group assignment, The Great Toe Assignment (TGTA), on Doctor of Physical Therapy students’ perceptions of their level of self-confidence in applying sensory neuroscience concepts learned during an academic term. This study’s research questions were: What is the overall impact of an experiential summative group assignment on students’ perceptions of self-confidence in applying neuroscience concepts learned during an academic term? Are there any statistically significant differences in measurements of perceptions of students’ level of self-confidence measured at Week …

Participation Of Children And Youth With And Without Cerebral Palsy Across Settings: An Exploratory Study, Teresa Long Pierce, Alyssa Laforme Fiss

Research Day

Introduction: Cerebral Palsy is one of the most common pediatric health conditions resulting in childhood disability. Children with CP experience varying levels of functional impairments due to muscle weakness, alterations in muscle tone, balance deficits, and loss of selective motor control. These impairments and activity limitations are thought to contribute to lower levels of participation. Studies examining participation of children with CP have found that participation is positively correlated with increased physical activity and have concluded that environment is a significant predictor of participation. However, research examining participation across specific environments is lacking. Additionally, research investigating the influence of various …

The Impact Of Medication Therapy Management Services On Pediatric Patients With Medical Complexities, Charisma Osuagwu, Erica Wong, Savion Carswell, Sophia Jenkins, Xinyu Wang, Yujin Kim

Research Day

Introduction

Medication Therapy Management (MTM) is a service provided by healthcare providers to ensure the best medical outcomes, particularly for those with multiple chronic conditions. It is often provided for senior populations supported under the Centers for Medicare & Medicaid Services. Studies show that patients provided with MTM services have higher medication adherence rates and experience fewer complications. However, there are few studies on MTM counseling in pediatric populations. In this literature review study, we investigated the potential impact of MTM services for underserved pediatric populations with chronic conditions or disabilities who are likely to benefit from MTM services.

Methods …

Modified Excisional Biopsy Technique For Confirmed Or Highly Suspected Melanomas, Batul Momin, Katrina Hansen

Research Day

There are a variety of biopsy techniques for sampling confirmed or highly suspicious melanomas, including excisional, scoop-shave or “saucerization”, shave, and punch biopsy. Herein, we present a case in which a combination approach of saucerization and excisional biopsy was used for a patient with an inadequately sampled melanoma. In the literature, excisional biopsy remains the gold standard for diagnosing melanoma. This technique is accomplished with a full-thickness, fusiform removal of the lesion with a scalpel to the level of adipose tissue (2). The drawback to this technique is the slightly distorted anatomy that can occur during wound closure. Albeit rare, …

A Bone Of Contention: A Dynamic Ultrasound Assessment Of The Role Of The Radial Head In The Arthrokinematics Of The Proximal Radioulnar Joint, Kolson Lamb, Madison D. Hendricks, Courtney E. Grimes, Cameron A. Johnson, David Nguyen, Ruth Maher

Research Day

INTRODUCTION: The arthrokinematics of the proximal radioulnar joint (PRUJ) are believed to follow the convex-concave rule, meaning that when the convex radial head articulates with the concave radial notch on the ulna, rolling and gliding occur in opposite directions during forearm pronation and supination. Previous research using helical computerized tomography (CT) identified that the sequence of joint actions is in contrast with this rule, which would indicate a posterior glide of the radius on the ulna during pronation movement and the converse during supination.

OBJECTIVES: The aims of this study are to determine the arthrokinematics of the PRUJ while being …

Upper Urinary Tract Transitional Cell Carcinoma And Lymph Node Involvement: Pre And Post Operative Outcomes, Brittney Henderson, Son Young, Mark Quiring, Scott Serpico, Edward Wu, Emma Troyer, Ryan Moriarty, Thomas Mueller, Gordon Brown

Research Day

Background: Upper urinary tract transitional cell carcinomas (UUT-TCC) comprise any malignancy arising from the renal pelvis to distal ureter. These cancers account for approximately 5-10% of all urothelial tumors. Two-thirds of cases are invasive with an estimated 5-year survival rate less than 50%. Pathologic staging, invasion into local structures, and lymph node involvement influence the overall survival rate. Lymph node dissection (LND) is associated with higher overall survival rates in UUT-TCC patients, likely by decreasing regional lymph node metastasis. Current literature suggests that removing eight to ten regional lymph nodes may improve survival. The outcomes of upper urinary tract malignancies …

Silicone Stenting For Chronic Ureteral Obstruction Improves Stent Exchange Frequency, Bebe Eke, Noah Canvasser

Research Day

Introduction and Objective

Chronic ureter stenting is recommended for patients with malignant ureteral obstruction, or with benign ureteral obstruction that cannot tolerate or do not want definitive surgical management. Stents are exchanged at time intervals often limited by stent encrustation. Prior in vitro studies have demonstrated that silicone stents have less encrustation. Our objective was to compare patients undergoing chronic exchanges with polymer-based and silicone stents.

Methods

This IRB-approved retrospective study included all adult patients who underwent chronic ureter stent exchange from August 2017 through August 2022. Patients were stented with either a Boston Scientific PercuflexTM Plus or a Cook …

A Headfirst Approach – Concussion Management And Novel Diagnostic Testing, Madison Cohen, Kevin Wang, Julienne Ryland, Donald Penney

Research Day

INTRODUCTION: The incidence of concussions has become increasingly prevalent across a multitude of sports. Despite this, the current guidelines for concussion management are not well defined, which creates a significant barrier to proper evaluation and care.

OBJECTIVES: This manuscript was designed to help physicians, athletic trainers, coaches, and parents understand the clinical signs of concussion and management from the moment of injury to the athlete’s return to play. Additionally, we reviewed post-concussion sequelae and their incidence following concussion management.

METHODS: In order to better define the current approach to the management of sports-related concussions we completed a comprehensive literature review …

Mind The Gap: The Impact Of Neuromuscular Electrical Stimulation On The Inter Recti Distance Associated With Diastasis Recti Abdominis, Kaitlyn D. Alvarez, Jennifer M. Guilarte, Christia T. Hughey, Adriana N. Oceguera, Selamnesh Tezera, Jennifer Wiley, Ruth Maher

Research Day

INTRODUCTION: Diastasis rectus abdominis (DRA) is the thinning of the linea alba and an abnormal separation of the rectus abdominis. The diastasis condition leads to multiple limitations in physical and emotional well-being in individuals. DRA is an increase in the inter-recti distance leading to a gap between the rectus abdominis, which is wider than normal. The gap can be measured with digital handheld calipers; however, ultrasound imaging (US) using on-screen calipers has become the gold standard in assessment and monitoring the effectiveness of interventions to reduce the DRA. Research in non-parturient women and men is uncommon despite the presence of …

Exploring The Mysteries Of Blast Induced Traumatic Brain Injury With A Custom Device, Julienne B. Ryland, Enzo A. Ferrara, Roshni R. Patel, Diana Peterson

Research Day

Introduction: Exposure from blast-pressure waves caused by explosive devices have resulted in traumatic brain injuries (TBI) with a variety of symptoms (e.g., tinnitus, depression, coordination, and impaired motor abilities). Blast exposure causes tearing, shredding, and rotational forces on brain structures. This pathology is more prominent in cells at the edge of structures with varying density or in neurons with extensive physical volume or dendritic processes. Understanding the unique pathophysiology of TBI may be critical for appropriate treatment of these injuries. Our lab developed a blast-pressure wave device to produce a supersonic energy wave at 20 psi. This wave is identical …

The Effects Of Alcohol Treatment After Getting Blasted, Enzo A. Ferrara, Roshni R. Patel, Julienne B. Ryland, Diana Peterson

Research Day

Introduction: Traumatic brain injury (TBI) can be caused by exposure to blast pressure waves (i.e., bombs). Individuals in contact with blast pressure waves have been shown to experience various mental and physical symptoms, including tinnitus and depression. Blast-related damage causes micro-tears in the central nervous system that is caused by shearing, stretching, and rotational forces on neurons. This type of damage is too small to see in conventional imaging such as MRI or CT scans. Secondary damage can occur days or weeks after the blast-exposure. We hypothesize that this secondary damage is caused by hyper-excitation leading to excitotoxicity and cell …

Ordered Liberty: The Guardian Of Justice, Bessie Blackburn, Mary Prentice, Colton Grellier

Helm's School of Government Conference - 2021-2024

No abstract provided.

Assumption Of Contingent Liabilities On Sale Of A Business, Daniel Halperin

Florida Tax Review

This article discusses the federal income tax consequences of a buyer's assumption of contingent liabilities in a taxable sale of the assets of a trade or business. Although judicial precedent remains scarce, several articles written over the past few years have considered this issue. Nevertheless, the matter remains unsettled both as to the theoretically correct result and, perhaps, more importantly, as to what is required to achieve a workable solution.

Since the Treasury apparently considers the treatment of contingent liabilities to be ripe for a regulation project, my hope here is to clarify the issues and to present the options …

Text, Purpose, Capacity And Albertson's: A Response To Professor Geier, Edward A. Zelinsky

Florida Tax Review

In a recent issue of the Florida Tar Review, Professor Deborah Geier added yet another chapter to the running commentary on the Albertson's litigation, using that case to demonstrate her theories of statutory purpose and to criticize, in particular, statutory textualism as she conceives of it. Professor Geier correctly identifies the underlying issues in Albertson's—the role of statutory purpose, the differing institutional capacities of the Congress and the courts, fidelity to statutory text—but resolves those issues in ways that prompt me to rebuttal.

While I commend Professor Geier for her effort to explicate many important questions about the …

The Recharacterization Of Cross-Border Interest Rate Swaps: Tax Consequences And Beyond, Bruce A. Elvin

Florida Tax Review

This article first analyzes the U.S. treatment of off-market interest rate swaps as established by the swap regulations. It critically examines the recharacterization process and explains how recharacterization, while addressing a real problem in some cases, also lays the foundation for the imposition of unexpected, and unwanted, double taxation of cross-border swaps with a U.S. counterparty. The remainder of the article is a broader examination of how and why double taxation of the income resulting from these swaps may arise when one of the contracting parties is a resident of the United States or of another country that were to …

Demystifying Lifo: Towards Simplification Of Inflation-Adjusted Inventory Valuation, Edward A. Morse

Florida Tax Review

This article analyzes the complexities of measuring inflation in an environment of changing inventory composition. It argues that administrative feasibility, rather than precision, should be the guiding principle for reform in this area. Externally generated indexes of inflation, such as those currently produced by the Bureau of Labor Statistics (BLS), hold the greatest promise for meaningful simplification of last in, first out (LIFO) while continuing to protect taxpayers from inflationary effects on income. Such indexes are readily available and they offer consistent, objective solutions to problems of changing inventory items that otherwise cause administrative uncertainty for taxpayers and the government. …

A Consumed Income World—The Low Income And Prospects For Simplification—Replies To Professors Fleming And Yin, Charles O. Galvin

Florida Tax Review

As chair of the Committee on Tax Structure and Simplification of the Section of Taxation of the American Bar Association, I invited Professors Fleming and Yin to lead a discussion with members of the Committee on the effects of various proposed consumed income tax models. Splendid scholars as they are, each converted his informal remarks into a published article.

Meanwhile, the airwaves have been surfeited with talk shows, interviews, and panel discussions dealing ad nauseam with flat, and flatter, taxes, a consumed income tax, a national sales tax, and various proposals for taxation of business income. The general obfuscation of …

Treaty Override By Administrative Regulation: The Multiparty Financing Regulations, Richard L. Doernberg

Florida Tax Review

This article focuses on whether the Treasury is authorized by the Constitution and by Congress to override U.S. treaty commitments. The article also analyzes the effect of an administrative override, if permissible, under treaties ratified after the enactment of section7701(l).

Interpreting Tax Legislation: The Role Of Purpose, Deborah A. Geier

Florida Tax Review

I want in a short space to provide a broad road map of my views regarding how one should approach the task of interpreting the Code and how purpose informs this task. The article starts with a brief exploration of the uncertainties surrounding the essential terms of the debate. Within the context of these uncertainties, it then explores several roles that purpose plays in different statutory situations. It concludes with some thoughts about the institutional issues at stake in the debate and a caution about reliance in statutory interpretation on what Professor Robert Summers calls a statute's "ultimate purpose."

Accommodating The "Low-Income" In A Cash-Flow Or Consumed Income Tax World, George K. Yin

Florida Tax Review

This article concerns a tax policy issue of keen current interest: the possible replacement of the income tax with a broad-based tax on consumption. The leadership of the new 104th Congress has promised early scrutiny of consumption tax proposals.

The weak link of most consumption tax plans relates to how they would distribute the tax burden across income classes. Critics charge that consumption taxes are regressive or at least not as progressive as the existing income tax. Many theorists believe, however, that one form of broad-based consumption tax, a cash-flow or consumed income tax, is immune to such criticism because …

Scoping Out The Uncertain Simplification (Complication?) Effects Of Vats, Bats And Consumed Income Taxes, J. Clifton Fleming Jr.

Florida Tax Review

Of the many things we do not know about a national, broad-based consumption tax, this article addresses only one of the important uncertainties: the impact of a consumption tax on the overall intricacy of the federal revenue system. More specifically, this article examines some important issues regarding the effects on tax system complexity of the three principal candidates for a national consumption tax-the European-style, credit method value added tax (VAT), the subtraction method VAT, and the consumed income tax.

Dedication To James J. Freeland, Jeffrey E. Lewis, Guy B. Maxfield, M. Carr Ferguson, Stephen A. Lind

Florida Tax Review

At the conclusion of the fall 1994 semester, Professor James J. (Jack)Freeland retired from his position as Distinguished Service Professor at the University of Florida College of Law. Professor Freeland is a graduate of this law school and served as a member of its tax faculty for more than 35 years. The Florida Tax Review is pleased to honor Professor Freeland on his retirement.

Compensatory And Punitive Damages For A Personal Injury: To Tax Or Not To Tax?, Douglas A. Kahn

Florida Tax Review

Since the adoption in 1919 of the Revenue Act of 1918, damages received on account of personal injuries or sickness have been excluded by statute from gross income. This exclusion, which does not apply to reimbursements for medical expenses for which the taxpayer was previously allowed a tax deduction, is presently set forth in section 104(a)(2). One might expect that a provision having recently attained the ripe age of 75 years without change in its basic language would have a settled meaning. However, recent litigation under section 104(a)(2) bristles with unsettled issues. Does the exclusion apply to punitive damages? To …

Zero Basis Hoax Or Contingent Debt And Failure Of Proof? Sorting Out The Issues In The Lessinger Case, Jasper L. Cummings Jr.

Florida Tax Review

He argues that commentary on the Second Circuit's 1989 Lessinger decision involving section 357(c) has not clearly identified the tax logic issues that are at stake in the case. He agrees that the controlling shareholder's obligation is not section 351 "property" and should not be accorded basis in the shareholder's hands. Instead, the obligation should be treated as a purchase money obligation that affords basis in the shareholder's stock unless it is properly viewed as contingent. In any event, proper structuring of section 351 exchanges of property subject to debt in excess of the property's basis for stock in order …