BYU, of all places, has posted what is likely the most useful study any man will ever find – Urinal Dynamics – on Splash Lab.
This research highlights the physics of urinal usage. Through high-speed videos we show that significant splash back can occur when using a urinal, however, there are mitigation techniques. First, aim for a vertical surface rather than a horizontal one and keep away from the water bowl. Second, get close enough that the stream remains a stream rather than breaking up into droplets. Third, aim at an angle to the urinal either by aiming sideways or downward.
And we have video!