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Credit card interchange fees have long been disdained by merchants, who now have legislative support for their scorn--in the guise of a consumer protection effort. Although years of litigation have [...]

Developments in the arena of state taxation continued through the second quarter of 2002. Taxing authorities including the Kansas and Missouri Supreme Courts and the Minnesota Tax Court handed down [...]

Background and Purpose. The purpose of this investigation was to determine whether application of hydrocortisone phonophoresis enhances transcutaneous delivery of topically applied hydrocortisone in humans, as determined by blood cortisol [...]

Background and Purpose. This study investigated physical therapist assistants' (PTAs) perceptions of the documented roles of PTAs and compared those perceptions with those of physical therapists from a previous study. Subjects and Methods. A questionnaire that described 79 physical therapy activities was distributed to a sample (n= 400) of PTAs derived from the American Physical Therapy Association membership. The response rate was 56% (n= 225). Respondents indicated whether each activity was included in the documentation describing PTA roles. Discriminant analyses were used to determine whether demographic factors predicted the pattern of responses. In addition, meta-analytic techniques were used to determine whether PTA responses were different from those of physical therapists gathered previously. Results. The greatest agreement of PTA opinions with published guidelines occurred for treatment implementation activities, and the lowest level of agreement occurred for items designated as administrative activities. Responses of PTAs were different from those of physical therapists on 21 of the 79 activities. The greatest number of these differences occurred for evaluative functions (n=9). Physical therapist assistants perceptions of documented PTA roles were generally less consistent with published guidelines than were those of physical therapists. Conclusion and Discussion Physical therapist assistants' perceptions of the roles of the PTA were, for some activities, not consistent with written guidelines. Using the data provided in this study, discussions to revise the documentation of the scope of PTA practice may focus on those activities for which disagreement between PTAs and physical therapists exists and for which opinions differ markedly from published guidelines., [Robinson AJ, DePalma MT, McCall M. Physical therapist assistants' perceptions of the documented roles of the physical therapist assistant. Phys Ther. 1995; 75.-1054-1066.] Key Words: Physical therapist assistant, Professional roles, [...]

Background and Purpose. This longitudinal study investigated physical therapists, perceptions of the roles of physical therapist assistants (PTAs). Methods and Subjects. In 1986, a questionnaire describing 79 physical therapy activities was distributed to a random sample (n = 400) of physical therapists derived from the American Physical Therapy Association (APTA) membership In 1992, a similar questionnaire was distributed to a representative sample (n=400) of physical therapists derived from the APTA membership. Response rates were 53% and 55% in 1986 and 1992, respectively. Respondents indicated whether each activity was included in the documentation describing PTA roles. Results. Results revealed considerable agreement between therapists' perceptions of PTA roles and those outlined by PTA practice guidelines, and these perceptions changed little over time. Discriminant analyses suggested that therapists' perceptions of PTA roles were, in general, not predicted by supervisory experience with PTAs, therapist experience, or content of entry-level professional education curricula. Conclusion and Discussion. Generally, therapists' perceptions of PTA roles are consistent with published practice guidelines, Therapists' perceptions on selected activities, however, were incongruent with PTA practice guidelines, suggesting the potential for inefficient or inappropriate utilization of the PTA in the delivery of selected services [Robinson AJ, McCall M, DePalma MT, et al. Physical therapists' perceptions of the roles of the physical therapist assistant Phys Ther 1994;74:571-582.], Key Words: Delivery of health care; Physical therapist assistant; Physical therapy profession, professional issues; Role. Physical therapist assistants (PTAs) have been active support personnel in physical therapy for over 20 [...]

Background and Purpose. Microamperage direct current and microamperage electromagnetic stimulation are used to accelerate healing in bone. Although many clinicians are using microamperage stimulation to relieve pain and facilitate wound healing, there is significant question regarding whether this low-intensity direct current significantly accelerates soft tissue wound repair. The purpose of this study was to determine whether low-voltage pulsed microamperage current (100 [mu]A, 60 V, 0.1 Hz) enhances the healing of superficial, full-thickness, or incisional wounds created to simulate acute abrasions, ulcers, and lacerations. Subjects. Ten adult Yucatan mini pigs served as the subjects for this study. Methods. Variables associated with healing were measured in 60 matched pairs of surgically induced partial-thickness, full-thickness, and incisional wounds after either sham or anodal (positive-polarity) stimulation with pulsed microamperage current (100 [mu]A) was administered for 1 hour per day for 5 days. Sterile, disposable electrodes (2X4 cm) were placed over each wound, which was kept wrapped and protected throughout the study. Results. At 7 days postinjury, all wounds were healing well with no signs of infection. There were no differences in tensile strength, collagen density, maturity, or deposition (hydroxyproline), wound size, or visual appearance between the sham treatment and treatment lesions. No changes in local subcutaneous oxygen or temperature were found in the swine during or after microamperage stimulation. Conclusion and Discussion. This study did not provide any evidence to support the use of microamperage stimulation to accelerate wound healing. No negative effects, however, were found. Further research is needed to determine whether there is a critical interaction between the size of the electrode relative to the wound, the density of the current, the duration of the treatment, the polarity of the treatment electrode, and the acuity or chronicity of wounding and the effectiveness of micro-current stimulation for wound healing., [Byl NN, McKenzie AL, West JM, et al. Pulsed microamperage stimulation: a controlled study of healing of surgically induced wounds in Yucatan pigs. Phys Ther. 1994,74:201-219.] Key Words: Electrical stimulation, [...]

This month's column addresses significant state income and franchise tax developments in Indiana, Pennsylvania, North Dakota, and Massachusetts. The Indiana Department of Revenue determined that gain from a stock sale, [...]

This month's column addresses significant state tax developments in Colorado, Illinois, Indiana, Pennsylvania, and Tennessee. Indiana enacted new legislation that will fundamentally change its current income tax regime, while Colorado, [...]