Key problems at Edit 4U and recommendations

Drury ( 2008 ) has defined direction accounting as â€Å"†¦ the proviso of information to people within the administration to assist them do better determinations and better the efficiency and effectivity of bing operations.† Making the most effectual and efficient determinations is one of the most critical things to make because this leads to a successful growing and profitableness of the company. Assorted places like the Board of Directors make these important determinations every twenty-four hours in order to function the shareholders’ involvements and to do certain that the concern will go on to run in the hereafter. The determinations are made utilizing competent direction accomplishments, different managerial experiences and whether the direction chose to be a hazard taker or a hazard averse. Edit 4U ( E4U ) is a household owned concern who provides redaction and layout service for magazines. The concern was set up with the purpose to be profitable and to vie with other concerns in the same field whilst the economic system of Ireland is dining. As a get downing business- jobs and troubles could non be avoided which is the ground why this study has been commissioned. The study will supply information and concern advice to decide jobs that Mr. and Mrs. O’Sullivan is presently sing. The cardinal issues of the concern will be analysed and examined to be able to give the right solutions and recommendations to Mr. Sean O’Sullivan. Different direction accounting techniques would be endorsed in order to better the public presentation of the concern. KEY ISSUES The cardinal issues that have been found whilst the analyzing the concern is as follows: I.Costing Method Pricing occupations or merchandise costing is one of the cardinal issues that Sean and Mary are presently confronting. Sean does non cognize how to be a service per column occupation which has led to inaccurate fiscal statements and false figure of gross ( Banker & A ; Hughes, 1994 ) . A direction accounting research by Brignall, et Al ( 1991 ) have mentioned that merchandise costing are used for ‘ †¦ stock list rating, merchandise pricing, mix determinations and for direction planning and control’ . It is indispensable that a concern cost their service right because it helps the direction make better determinations towards the profitableness of the concern. The cost-plus pricing could be an option that Edit 4U could utilize because this determines the merchandising monetary value and costs of the service they offer. This is calculated based on Sean’s chosen net income border for the company. Furthermore, Edit 4U could utilize a merchandise costing system which helps to be products/ services based on the demand for the occupation. Marginal costing, soaking up costing and activity based costing are some of the bing methods that Sean could utilize to accurately monetary value the column services that they offer to their clients. The Activity Based Costing ( Garg & A ; Rafiq, 2002 ) method `†¦aid strategic determination devising, it act as a lens into the concern procedure leting resources to be expeditiously allocated and to enable cost decrease and in conclusion, it is an allotment mechanism that transfer pricing internal and external to the organisation’ . This indicates that the footing of allotment which a theoretical account is shown in Appendix 1should be considered to be implemented throughout the company because this will divide up the costs that are allocated consequently to its cost Centres. The method ensures that costs are being driven by the right cost Centres and they are exactly measured. Enforcing a direction accounting technique will ensue to a better service pricing based on the customization of each client ( Caplan, 2014 ) . However, in order to make these more information is needed from the concern. For illustration, Sean should account for all the relevant costs because this will back up him to take the most efficient determination with respects to the hereafter of the concern. Options should besides be considered because this will move as insurance in instance the first determination fails. In add-on, more information like how much work is allocated to a customized redaction service ; the type of merchandise mix that they are traveling to offer that could give high soaking up rate and how much is the demand for their service. These are some of information that would be required from Sean and Mary to to the full set a monetary value on services that they offer. Equally good as supplying extra information it is recommended that Sean and Mary use the client profit ableness analysis ( Epstein, 2000 ) which is shown in Appendix 2. II.Planning and Control The following cardinal issue to be raised is the deficiency of separation between the family and the business’ disbursals since Sean utilizations portion of their place as an office. The Activity Based Costing will assist Sean and Mary to allocate the cost more accurately with respects to the disbursals used in the concern. The deficiency of planning and control in the concern could take to hapless determinations being made, hapless hard currency flow, and they could be taking the business’ objectives to a incorrect way ( Lucey, 2009 ) . The Cost Volume Profit ( Drury, 2013 ) analysis â€Å"examines the relationship between alterations in activity and alterations in entire gross revenues gross, costs and net profit.† The analysis is a direction accounting technique that determines how many products/ services can a concern green goods in order to breakeven. This means that the analysis could let the direction to happen out how much services they can offer in order for the concern to gain net income. The analysis is besides used to pull the border of safety that will demo the scope of units before the concern will happen some loss. Using this sort of direction accounting technique could forestall Sean from doing the incorrect determination for the company. However, the analysis will non work if there is non adequate information available which makes it impossible for the concern to build the cost volume net income analysis right ( ACCA, 2014 ) . Some of the information that will be needed to bring forth the analysis is the expected gross revenues of the concern, the variable cost, the fixed costs and the part per unit of the merchandise. Therefore, it is recommended that the concern should go on on utilizing the accounting system that they already have because this will guarantee that the grosss and disbursals are accurately accounted for. Furthermore, this will do certain that the books remain balance and their VAT returns will be addressed right. III.Business Venture The last issue that will be analysed and discussed is the prospective concern venture that Sean will come in with Fergus. There are Numberss of concerns that would necessitate to be resolved in order to do the right determination for Edit 4U’s concern venture ( Datar, et al. , 2012 ) . The first concern is the loan that Fergus will borrow from Sean to pay for the printing and distribution costs. I would propose to Sean to make a full background and recognition cheque on Fergus before he agrees to make a concern venture with him. The ground for this is that Sean demands to do certain that Fergus is a believable individual and has a clean repute amongst Bankss and edifice societies. If Fergus has a bad repute as a man of affairs, so this could post great menaces and hazards to the concern venture and could stain Sean’s concern repute. However, if Sean wants to prosecute the concern venture so he would necessitate to come in into a contract with Fergus that contains all the conditions that Sean has with respects to any jobs in the hereafter sing Fergus’ credibleness. Sean will necessitate to retrieve that even though they have a contract, he could non alter the public’s sentiments towards him if there was a dirt about the concern venture. The 2nd concern would be the failure to budget the hard currency flows of the concern. Budgeting is a direction accounting technique which ensures that the hard currency out flow and inflow will be accounted ( Russell, et Al, 2001 ) C. Using this technique Sean and Fergus would be able to be after and do determinations about the hereafter of the concern and they can accurately cognize the costs and predicted grosss. If the concern does non utilize any accounting technique so it will be hard for the direction to find the public presentation of the concern and they will non be able to run into their aims. Last, Sean should be cognizant on how many yearss their creditors are giving them because if the company fails to pay these creditors in clip they will be given non to swear the company and discontinue making concern with Edit 4U. The worst instance scenario is the company traveling to travel on bankruptcy ( Agarwala & A ; Taffler, 2008 ) . Using personal recognition cards and overdraft installation as a capital is non the most efficient manner to finance a concern because this could take to paying higher involvement rates that will incur each month. In order to avoid losing the creditor’s yearss a direction accounting technique called ‘accounting ratio’ should be practiced. Patton has mentioned on his Accounting reappraisal in 1982 that ratio analysis could be really utile in countries like ‘analysis of concern minutess in markets that may non be efficient ; contractual bounds based on accounting rations and public presentation anticipation and hazard rating in an efficient market’ . Some people might believe that accounting ratios are non utile but in fact these ratios could steer the direction of the company to whether the concern is executing good and it could besides uncover how many yearss their creditors would necessitate to be paid and when they are traveling to have hard currency influxs from their debitors. However, if more information like the fiscal studies is available, it is possible for the company to to the full analyze and see the public presentation of the company. The accounting ratio could assist the company pull off its hard currency flows efficaciously. Therefore, I would propose for Sean and Fergus to utilize the ratio analysis technique whether they go in front or non with the concern venture. CONCLUSIONS & A ; RECOMMENDATIONS After analyzing and measuring the cardinal issues of Edit 4U, I conclude that Sean who started the concern along with his married woman Mary should utilize and implement a figure of direction accounting techniques in order for their concern to be enhanced, to turn and to place the costs expeditiously. As a direction adviser, I would urge for Mr. and Mrs. O’Sullivan to utilize the undermentioned: Activity Based Costing to be the service that Edit 4U offers and to apportion the costs efficaciously to each cost drivers. The Profitability Analysis should be used to calculate the profitableness of a undertaking and the concern. Cost Volume Profit ( CVP ) Analysis ( CSUS, 2014 ) should be used to be able to cognize when the units of end product and the sum of grosss breakeven. Budgeting and accounting ratios are used to analyze the concern venture between Fergus and Sean. These direction accounting techniques could give the two parties a better image of the public presentation of the concern. In add-on, these techniques could give them the most of import information needed to do determinations and send on their program. Therefore, after accounting the most of import key issues, it has been identified that more information is needed from Sean with respects to the past records and past public presentation of the company in order to utilize the direction accounting techniques and to acquire the most accurate consequences. The more accurate the consequences are from utilizing these techniques, the more accurate the determinations are made for the company.

Educational inequality and NGOs Essay

You have, perhaps, never heard a discussion or symposium on the topic, â€Å"Men-their role in the society. † The discussion is always about women. Men perhaps, have no role! This is not to say that the men can not do some of the jobs normally done by women. Even today the best chefs are men! The talk of giving equal rights and educational facilities to women goes on all over the world unabated. All the Acts of Parliaments in the world will not bring equality for women. The change has to be achieved within-both men and women. How can you say that women need to be given equal rights? God has created her, given her the status of more-equal. Nobody can take that right away. It is the mother who gives ‘protection’ for the initial nine months to the divine creative force of the future male or female! A female child is victimized at every step of life, from the moment of birth. Women should be the legal and spiritual equals of men. Male and female are alternative beats of the same heart. Discrimination against females contributes negative impacts as for the wellbeing of the society as a whole. The gender differences are transmitted from generation to generation. Their impact varies, softens or hardens, due to various social, cultural and political factors. Basically gender means the biological differences between females and males. â€Å"Gender refers to the meanings that are attached to those differences within a culture. † ( Kimmel p. 3 ). Apart from the biological differences, other differences are human-made. â€Å"Traditional gender ideologies and present changing gender norms affect the way gender is taught through the â€Å"hidden curriculum† found within every classroom today in America. Gender ideologies past and present influence the policies and the economic realities of education in today’s society. Education is one of the leading institutions that teaches and bolsters the gender inequalities which we see in America. † (Our Educational†¦)Even the most enlightened find it difficult to transcend the concept of gender inequality. The thorn will have to be removed by thorn. We say classrooms contribute to maintain inequalities; we also need to understand that the educational system implemented through the classrooms is the ideal place to make a start in educating the gender inequalities. Kimmel writes, â€Å"†¦the message students get, from both the content and the form of education, is that women and men are different and unequal, and that the inequality comes from those differences, and that, therefore, such inequality is justified† (p. 151). As for removing the gender inequalities, NGOs can do a lot in awareness campaigns, running small model schools, but this great social malady deeply impacted by the cultural, religious traditions, can not be set right overnight. The political will of the people of a country to obtain equal opportunities for the subjugated female gender counts much. If one turns the pages of history of gender education, what used to happen a century ago seems unbelievable in the circumstances prevailing today. Stupendous advancement has been made by the female gender in education, and consequently on all fronts. â€Å"When women tried to enter the classroom in 1900 at the University of Rochester, after it opened its doors to women who could raise money to build new dorms and facilities, â€Å"male students responded by stamping their feet, physically blocking classroom doors, and jeering at them whenever they appeared on campus† (Kimmel p. 153). World renowned intellectuals like Rousseau averred that women are created to give pleasure to men. The intervention of the NGOs has softened the attitude of the policy makers to a great extent. Four decades ago, before the 1970s, women had lees openings to obtain a good education. Title IX of the Educational Amendments of 1972, provides an equal opportunity to all in educational programs and activities. â€Å"The average female pre-kindergarten teacher in 1980 earned $8,390, while her male counterpart earned $14, 912. †in USA. (Kimmel, 2000). America has the special gender related problem, closely linked to its racial history of African American community. This is a highly complicated issue that needs to be viewed from attitudes about sexuality, culture, the role of the Black Church, Male dominance within Black communities, which obstructs the progress of women in the field of education etc. â€Å"The process by which Black communities has arrived at its current situation, in which 54 percent of Black children live in single-parent, largely female-headed and less prosperous households, 68 percent of African-American children are born to unmarried mothers and 47 percent of the prison population and 29 percent of those who are confined to mental hospitals are Black. † (Henry, 2007) So much about the global north as for the gendered educational inequality! As for the global south, if we take the example of a developing country like India, women in Indian Society are no better. The conditions are slowly evolving in favor of women and emancipation of women is in sight and that is due to women’s education, diversification of their roles, bar to child marriage, encouragement to widow remarriage, occupational mobility etc. The urban women in India are better placed than their rural counterparts for obvious reasons. Most of the NGOs working in the field of education are established in the urban and metropolitan areas. Whereas the NGOs can not exercise legal powers directly, they help women in making them aware about the existing legal rights. NGOs also play active role in sensitization of Women, Building confidence in women, Change in Social Attitude, Collective Awareness, etc. Conclusion: â€Å"Schools are like old-fashioned factories, and what they produce is gendered individuals,† says Michael S. Kimmel. But hopefully they are changing for the better. Education to women on par with men, may lead to other cultural and social problems. That is another issue. On this factor, women can not be denied their right to higher education. Education is the mainstay on the basis of which many a reformation and rehabilitation programs can be chalked out and implemented for the benefit of women. NGOs all over the world are precisely attempting that. Legislation can extend the helping hand legally. What matters is the change in the male perception and attitudes as for the all round growth of the personality of the female gender.   References: Kimmel, Michael S. 2000. The Gendered Society. New York, NY: Oxford University Press. Henry, Kathy: Gender Talk29 May 2007 †¦ In the African-American studies book Gender Talk, Dr. Johnnetta †¦ how gender inequality affects the entire African-American community. †¦ ezinearticles. com/? Gender-Talk&id=584732 –Retrieved on July 25, 2008

Science Friction Lab Report

I. Purpose/Problem/Question Which type of friction is the largest force – static, sliding, or rolling? Which is the smallest? II. Background Information From our previous activities that we did in class, I know that static friction is a very large force. The force is larger than rolling, sliding, and fluid friction. I also learned that rolling friction is the smallest type of force. This information may connect to my final analysis. III. Hypothesis If static friction is the largest force, then either sliding or rolling friction have to be the smallest force. IV. Experiment Materials * Scissors String * Textbook (covered) * Spring scale (force meter) * 3 to 4 wooden or metal rods Procedure Cut a piece of string, and tie it in a loop that fits in the textbook. Hook the string to the spring scale. Practice the three steps several times before you collect data. To measure next the static friction between the book and the table, pull the spring scale very slowly. Record the largest force on the scale before the book starts to move. After the book begins to move, you can determine the sliding friction. Record the force required to keep the book sliding at a slow, constant speed.Place two or three rods under the book to act as rollers. Make sure the rollers are evenly spaced. Place another roller in front of the book so that the book will roll onto it. Pull the spring scale slowly, Measure the force needed to keep the book rolling at a constant speed. V. Data/Results | Trial 1| Trial 2| Trial 3| Average| Static Friction | 4 N| 7 N| 6 N| 5. 67 N| Rolling Friction| 1 N| 2 N| 1 N| 1. 33 N| Sliding Friction| 4 N| 4 N| 5 N| 4. 33 N| Experimental Error: No cover on textbook. VI. Analysis I found out that static friction has the most amount of force than the others.The smallest amount of force was the rolling friction. It was by far a smaller force than static friction. Static friction had an average of 5. 67 N of force while rolling friction only had an average of 1. 33 N of force. Just for the record, sliding friction had an average of 4. 33 N of force. In this experiment, I learned that static friction has more force than I thought it did. In the beginning, I thought it was a very small force because I connected the word â€Å"static† to the static we watch on television when there is no connection.That is why I though that it was a weak force. It turned out to be the other way around. I did do one experimental error which was that there was no cover on the textbook I was using. Some other experimental errors could have been that the wooden planks were defected or the spring scale was defected. Some human errors might have been that I read the spring scale wrong. Another error would be that when I calculated static friction, the book might’ve slid without me noticing. The results I came up with at the end turned out to be the way I predicted.My results did in fact support my hypothesis. VII. Conclusion After all the experimentat ion, I figured out that static friction is the largest force of rolling and sliding friction, and that rolling friction is the smallest of the forces. VIII. Post Lab Questions Q: Which type of friction was the largest? Which was the smallest? A: The largest type of friction was static friction. The smallest was rolling friction. Q: Do the results support your hypothesis? If not, how would you revise or retest your hypothesis?A: The results do support my hypothesis. Q: Compare your results with those of another group. Are there any differences? By working together, design a way to improve the experiment and resolve possible differences. A: In the group that I compared with, the results were not that different. The results were infact very similar. The only thing that had a big jump was the average of the static friction. My average was 5. 67 N and his was 7. 33 N. I think this is because I did not have a cover on the textbook, but he did.

A Sorrowful Woman Assignment Example | Topics and Well Written Essays - 250 words

A Sorrowful Woman - Assignment Example la story with a predictable plot and happy ending, Godwin deals with a much more sophisticated plot that involves mysterious turns of events and unpredictable responses by characters. Kai, the male protagonist of Zee’s story exhibits all the stereotypes of a masculine, insistent lover who invades the personal space of Faye in order to assert his ‘ownership’ of her. Faye is thinking of sacrificing their love because she cannot conceive a child. After a lot of melodrama, she manages to tell this to Kay, and Kay assures her that he will marry her not because she is â€Å"some kind of baby factory†. In his words, â€Å"I love you, not your procreating ability. So we have a problem. Well, we’ll learn to deal with it† (35). The story had already reached its predictable height of clichà © earlier when he proclaimed, â€Å"No other woman can give me what you can—yourself, your love, your warmth, your sense of humor. All the facets of your personality that make up the final you [†¦]. That’s what love is all about’† (34). On the other hand, the reason for sorrow of the nameless woman in Godwin’s story is not clearly stated. Readers will be tempted to read their versions of story, as its events progress and lead to a totally unpredictable and tragic end. When the woman starts to exhibit signs of a nervous breakdown, the husband tries his best to adjust with the new situation. He even sacrifices a lot of his time and energy to cook, clean and look after their son all by his own, while being a dutiful husband who looks after his wife’s health needs as well. However, there is no reference in the story where he tries to convince her of his love for her, other than through his actions. The woman is in fact convinced that he cares for her, but she cannot help but being a distant, indifferent wife and mother. It upsets her when her son shows the smallest sign of violence or carelessness towards her. She fires the girl who was hired to look after him, because she

Gothic Era and Neo-Gothic Exhibit Essay Example | Topics and Well Written Essays - 2000 words

Gothic Era and Neo-Gothic Exhibit - Essay Example The display will be divided into two. The first is composed of the works of Gothic Art in Europe and the second is the Neo-Gothic or Gothic Revival works or architecture in United States. The reason why such artworks of Europe and America were showcased is because it was in Europe where the movement for Gothic Style started. The Americans, on the other hand, were traditionalists or conservatives and it took years before the Gothic style was adapted in the country. Gothic Art Gothic Art includes architecture, painting, sculpture and even music that started in France as a medieval movement. This movement from the Romanesque era to Gothic as well as Gothic to Renaissance was a stand point and marking of changes in periods in media. The Gothic era is considered a radical movement from the classical Roman Empire Culture. What is noted for this era is that it did not have any relation to the Goths. Gothic Art and Architecture Architecture during the Gothic era is considered one of the most significant and original art forms. An example of the earliest Gothic sculptures which is said to be a revolution in style is the Western (Royal) Portal at Chartres Cathedral (ca. 1145). Gothic style is characterized by verticality of structures or high buildings and light. This appearance includes the following features: grouped columns, flying buttresses and corrugated vaults. The Gothic architecture are mostly depicted in castles, town halls, fortresses and cathedrals. Gothic Works of Art EUROPE One of the finest Gothic Structure is the Chartres Cathedral. The Chartres Cathedral is almost perfectly preserved. Its architecture only went through minor changes since the 13th century. It is noted that majority of the original stained glass windows survive intact (www.touropia.com, 10 Gothic Cathedrals of Medieval Europe). It took 140 years for The Basilica di Santa Maria del Fiore to be completed. This church was built in Gothic style and known as one of Florence’s most beautiful cathedrals and symbol of the city. The external design of the church is made of polychrome marble panels in color green and pink surrounded by white. This very beautiful church is one of the largest in Italy and the dome is the largest in the world. The Basilica di Santa Maria del Fiore remains to be largest brick dome in the world (www.touropia.com, 10 Gothic Cathedrals of Medieval Europe). The Gothic Revival and the Conservative America Years after the Gothic period rose the era characterized by Victorian style on which details from Gothic Cathedrals and other medieval architecture were revived. In early twentieth century, Gothic Revival ideas were applied to skyscrapers. These twentieth Century Gothic Revival buildings are most commonly called Neo-Gothic. It was in early 1800’s when the recognition Gothic Architectural Revival surge. All throughout the entire United States, New York’s second Trinity Church was only one major building constructed that used Gothic Style. America remained relatively conservative in architecture thus any new styles have hard time gaining a hold. Gothic architecture took years to reach popularity of which it was capable of. If not because of the growing relationship of the United States with England, Gothic would not have gained a foothold in America. The Americans accepted the style because of the symbolisms behind it (Powell 1995). The United States is considered to have always been a melting pot of different cultures due to migration of people

Read Plato's Allegory of the Cave Essay Example | Topics and Well Written Essays - 250 words

Read Plato's Allegory of the Cave - Essay Example Because it's all they've ever known, they think these shapes are the reality, but Plato says it's important to try to get these people to come out of the cave to see the true reality by the light of the sun. They will struggle and not want to admit the truth, but if they stay in the sun long enough, they will finally begin to understand. It was difficult for me to think of a time when I was fooled into believing something was true instead of what was real. There are many times when this happens in life, but we rarely want to admit it. One thing really stands out in my mind, though. This is my belief in the United States President George W. Bush. I really didn't pay much attention to politics growing up and thought it was natural to support the President when he called for us to go to war in Iraq to save us from the weapons of mass destruction he knew were there. I didn't think there was any reason for me to question him since he had access to so much inside information. Even after th e fall of Bagdad and the searches we did in that country without finding any WMDs, I still believed the Iraqi's must have hidden them somewhere we just couldn't think to look. After having friends and relatives deployed to that region and seeing so many soldiers being killed, I started to pay more attention.

PHYSICAL CHEMISTRY COURSEWORK Example | Topics and Well Written Essays - 1000 words

PHYSICAL CHEMISTRY - Coursework Example Average Lifetime for CH4 is 8.13 years, in this case it’s a first order chemical loss for X(CH4) With Rate Constant KC=3Ãâ€"10-15, The chemical loss is L=Kcm so that Tc is simply the inverse of the rate constant (Naylor, 1995) (a) The most abundant oxidants in the Earths atmosphere are O2(oxygen), O3(ozone) and OH(hydroxyl ) Radical group. These oxidants have large bond energies and are hence relatively unreactive except toward radicals (O2 only toward highly unstable radicals). With a few exceptions, oxidation of non-radical atmospheric species by O2 or O3 is negligibly slow. Of the three, OH radical is identified as a strong oxidant in the stratosphere. OH reacts rapidly with most reduced non-radical species, and is particularly reactive toward H-containing molecules due to H-abstraction reactions converting OH to H2O. Oxygen and Ozone:O2 and O3-oxygen is a principal constituent of dry air, accounting for 21% of the atmospheric volume, atmospheric oxygen is regulated by a slow atmospheric lithosphere cycle involving conversion of O2 to Carbon dioxide. Elements that combine with oxygen remove it from atmosphere; these are described as oxygen sinks, oxygen also combines with other elements to make oxides, the process of chemical change involving oxygen molecules and electrons is both oxidation and reduction, thus its relative activity in the atmosphere (Naylor, 1995) Ozone is generated by the energetic action of solar ultraviolet radiation (UV) on Ordinary Oxygen in the presence of stabilizing agent like Nitrogen. The reaction is reversible and O3 reverts to diatomic oxygen. It’s a strong oxidizing agent readily reacting with other chemical compounds to make toxic oxides, it’s also responsible in providing the strong oxidant OH and its also an important greenhouse gas, however its being depleted at high rate due to emissions due to human

Conceptual Design Coursework Example | Topics and Well Written Essays - 750 words

Conceptual Design - Coursework Example Lateral stability in the building is achieved by the use of a framed structure as shown in figure 3. A frame structure makes the building become capable of evenly directing all the loads of the foundation without causing stress at one point of the building more than the other. The foamed structure is such that the slab is placed on top of the beams which form the walls. The total force is from the upper rooms of the story is thus efficiently transferred downwards. Notably, the slab is also constructed by spanning it along the shorter side so as to increase length stability. This technique has the advantage of reducing the total number of beams and columns that are needed in the construction of the building and at the same time while maintaining a stable structure. Each beam is scanned at a length of 4 meters. This is cheaper and very affordable in terms of the bars used. Any design is only viable once tests done on it can prove its authenticity and applicability. Testing for the feas ibility of the member positions used in the design can be done by the use of preliminary sizing exercise for the main structural elements of the building. As shown in figure 6 and 7, the desired measurements for the slab, beam and wall are 150, 300 and 200 respectively. The column is designed with an approximate size of 300 rising up to about 4000.Often conceptual analysis is a precise procedure which has most of the details embedded in the diagrams used in the explanation.

New Social Issues Essay Example | Topics and Well Written Essays - 750 words

New Social Issues - Essay Example In fact, digital media has made downloading of songs, photographs, movies, books and a host of other materials available on the Internet very simple. However, those whose rights are being infringed through piracy have not been at ease with this new revolution. This is because piracy makes them lose millions of shillings to pirates. Report indicates that a day seldom passes today without a lawsuit being filed in court regarding copyright infringement. However, going by cases that have been decided pertaining to piracies, it becomes apparent that the U.S. copyright laws have so far achieved appropriate balance in protecting the conflicting rights concerning copyright protection and digital surveillance (Thomas and Scholar, 2004). To begin with, it has to be appreciated that the digital media has transformed the world a great deal by making things, which initially looked impossible extremely easy. This is not withstanding the fact that it has increased the level of piracy, which is an illegality. However, going by the changes that the Internet has come with, it can be argued that copyright was designed for analogue generation. This is because, with today’s digital era, billions of videos, images, and texts that can easily be copied from the original source at no cost. In fact, lost of piracy today go unnoticed. It can also be seen that the framers of the U.S. constitution had the idea of the digital revolution in mind at the time of making the copyright laws. This is because the law attempts to balance the rights of individuals and those of society as regards copyright protection. This is because as much as the law protects the rights of original authors from piracy, it also gives society room to advan ce their ideas and to be innovative (Heald, 1991). The fair use doctrine contained in Section 107 of the U.S. Copyright Act of 1976 is one such law

Critique of the paintings by the artist A.E. Backus Essay Example for Free

Critique of the paintings by the artist A.E. Backus Essay Albert Ernest â€Å"Beanie† Backus is a gifted painter born on January 3, 1906 in Ft. Pierce, Florida. He studied at the Parsons School of Applied Art in New York but his talent in creating wonderful works of art is considered to be only self thought. He devoted his time in creating Florida landscapes after he came from the war and his works became widely popular through his exhibitions in Miami and Palm Beach. (A. E. Backus: A brief biography, 2007) Backus is famous for his creative works that feature picturesque Florida views like sunsets, the vistas of the Everglades, and spectacular beach and river views. One of his artworks, titled the â€Å"Early Taylor Creek† was in fact a nice example in his set of landscapes. Created in memory of S. N. Baruch, this work of art shows a view of a boat resting on a side of a creek with palm trees and a house looming on its background. The outlines of the shapes and lines are not overly emphasized and are applied in light strokes creating a wispy sort of image to the view. The colors used are mostly in the hues of light green, brown, and blue giving the impression of solemnity and mildness to the artwork. The shading of the colors in the picture is applied subtly while the texture gives a rather unrealistic and semi-solid sense of touch on the surface because of the way the lines are applied in wispy strokes. (Permanent Collection, 2007) When it comes to the application of the principles of design, this work of art can undoubtedly be considered as one having a nice visual balance. The informal type is used in this work wherein unlike objects are placed on either side of the picture to create the illusion of balance. With the boat serving as the central point, Backus created equilibrium by painting a clump of trees on the right side and pairing it with the picture of the house, an expanse of grass, and a withered trunk on the left. (Principles of Design, 2007) Variety is the principle that artists use to make a certain artwork interesting by creating complex relationships in their works to make it appealing and lively. For some painters, however, the concept of variety is out of the question when they want simplicity to rule in their creations. Here in Early Taylor’s Creek, the principle of simplicity is the one used because it displays elegance despite of its plainness in subject. The boat resting on the side of the creek and the house on its background, on the other hand, shows the application of the principle of emphasis since these are the objects that stood out most on the painting. (Principles of Design, 2007) When it comes to contrast, the concept of low contrast is applied in this work since the colors used are mainly in the same hues and the shapes doesn’t give an impression of obvious difference on the whole of the artwork. Repetition is displayed here by the withering trunks on both the left and right side of the picture and it also showed good rhythm by the way Backus painted the trees and the grass swaying in the same direction to emphasize movement. Also, the principle of scale showed here are shown in correct proportions to the standard size references of the actual objects making it look realistic in nature. The spacing of the objects in the picture is done well and the motions as well as depth are also simply well-displayed. (Principles of Design, 2007) Backus has an unrequited passion for wildlife and plants and through his natural talent; he was able to produce captivating paintings of tropical flowers and other flora. One of his particular favorite as his subject is the hibiscus which is a native in Hawaii and Malaysia. One of his paintings featuring this ubiquitous flower is his work called the â€Å"Offering to the gods† which features a native mask standing amidst a background of several leaves with a red hibiscus lying on its side. (Wikipedia, 2007) Studying the elements and the principles of designs applied to it, this artwork can be well considered as the opposite of Early Taylor’s Creek. The lines and shapes used here are well defined and geometric compared to the earlier landscape giving it a solid and distinct impression. The colors used here are mostly in black and in shades of dark brown, green, and red which gave it a rather gloomy and mysterious kind of feel. The shading applied also added to the factor of the artwork’s shadowy appearance. Due to the smooth application of strokes and the defined lines, the Offering to the gods was able to attain the kind of solidity that lacked in Early Taylor’s creek. (Backusgallery. com, 2007) In examining the principles of design used here, it is noticeable that this creation didn’t use the principle of balance. All the weight is placed on the left side of the picture because of the mask and the clump of leaves behind it. Only the hibiscus flower was placed on the right but its bright red color somehow made up to its lack of size when compared to the dull colors of the objects painted on the left side. Simplicity isn’t also applied here because when you first look at the picture, you will quickly notice the stand out image of the mask looming over the startling red hibiscus lying prone on its side. (Principles of Design, 2007) When it comes to the principle of variety, what lacked in Early Taylor’s Creek was abundant here in this work. Because of this picture’s mystifying look, it possessed a certain complexity that only the aspects of variety can only give. However, emphasis is hard to distinguish in this artwork because there are only two subjects painted here and both are certainly noticeable. The native mask can be considered as the focal point of the painting because of its appearance and size but the hibiscus can also be taken in as the important subject because its bright red color stands out from the shadowy background of green, brown, and black. On the other hand, the concept of high contrast is used here because of the emphasis of the color of the hibiscus over the shades of the mask, leaves and the background. (Principles of Design, 2007) The concept of repetition is out of the topic since the two subjects here are far different from each other. The principle of scale, however, was quite noticeable in this painting because of the monumental size of the mask over the hibiscus flower. Motion is not applied since the subjects portray a fixed position and the principle of rhythm is also disregarded since it is connected to the concept of repetition. The depth possessed by the artwork is also unfathomable because of the mysterious and gloomy quality brought by its subjects. (Principles of Design, 2007) The Early Taylor’s Creek piece is more appealing to me because of its sheer simplicity and elegance. Its concept is also easy to understand and interpret compared to the dark ‘feel’ that the Offerings to the gods give. I also find that the principles of design are well applied here because the concepts of balance are applied soundly and the lack of variety makes people to easily connect with the message it communicates. Movement and rhythm are also very well handled making this painting more realistic in nature. The Offerings to the gods’ concept may be appealing because of its mystifying aura but Early Taylor’s Creek is still my choice because of the light and placid feel it displays. References: Backusgallery. com. (2007). A. E. Backus: A brief biography. (2007). Permanent Collection. (2007). Principles of Design. (2007). Wikipedia. (2007).

Mushroom Fungi Nutritional Content Biology Essay

Mushroom Fungi Nutritional Content Biology Essay INTRODUCTION Mushrooms have been a component of our human diet since time immemorial. They were used as food before man understood the use of other organisms. Certainly mushrooms were one of mans most basic foods, and they were often considered an exotic and luxurious food reserved for the rich. Today mushrooms are food for both the rich and the poor. They can be grown anywhere as long as the conditions for their growth and cultivations are provided. The word mushroom may have different meanings and perspectives in different literatures and geographical territories. Mushroom is defined as a macro fungus with distinct fruit body that can be either epigeous or hypogenous and large enough to be seen with naked eye and to be picked by hand. Mushroom is the fleshy, spore-bearing fruiting body of a fungus, typically produced above ground on soil or on its food source. Mushrooms, a group known as fungi, lack chlorophyll and cannot therefore make its own food. It grows on dead organic matter either parasitically or symbiotically with other living organisms. Among the various mushroom species, button mushroom (Agaricus bisporus), oyster mushroom (Pleurotus species.), paddy straw (Volvariella species.), milky mushroom (Calocybe Indica) are most popular among the commercial growers. Mushroom which is a fleshy saprophyte fungus are found growing on damp rotten log of wood trunk of trees, decaying organic matter and in damp soil rich in organic substances. Edible mushroom are highly nutritious and can be compared with eggs, milk and meat. Mushrooms are rich in proteins, vitamins, and minerals and called as the vegetarians meat. Mushroom proteins are considered to be intermediate between that of animals and vegetables (Kurtzman, 1976) as it contains all the nine essential amino acids which is required for human body. Mushroom has a high protein content of 25-50%, fat (2-5%), sugars (17-47%), mycocellulose (7-38%), minerals (8-12%) and vitamins such as D, C, B1, B5, B6, niacin and riboflavin. Apart from serving as a protein food, for which they are most popular in Nigeria, mushrooms are also medicinal and have some biotechnology based functions. Many of mushrooms produce a range of metabolites of intense interest to the nutriceutical and pharmaceutical (e.g. antitumour, immunomodulation agents, and hypocholesterol-aemic agents) and food (e.g. flavor compound) industries (Chang, 2007). Many Asian countries use traditionally wild edible mushrooms as delicious and nutritional foods and medicine. Wild edible mushrooms are appreciated not only for texture and flavor but also for their chemical and nutritional characteristics (Sanmee et al., 2003). Cultivated mushrooms have higher protein contents and minerals, low in fat and rich in B vitamins, vitamin D, vitamin K and sometimes vitamins A and C. Because of its oyster like shape Oyster mushroom (i.e. Pleurotus species.) is commonly called as Dhengri in India. Genus Pleurotus belongs to family Tricholomataceae and has about 40 well-recognized species, out of which 12 species are cultivated in different parts of country. Pleurotus is an efficient lignin-degrading mushroom and can grow well on different types of lignocellulolosic materials. Cultivation of this Mushroom is very simple and low cost which gives consistent growth with high biological efficiency. Different species of Pleurotus can grow well in variable temperature conditions; hence they are ideally suited for cultivation throughout the year in various regions of tropical country like India. Among the Pleurotus species, P. sajor caju had been widely studied for the cultivation followed by P. ostreatus. These studies mainly concentrated on the cultivation on wastes of forest and agricultural plants. Almost, all the available, lignocellulosic substances are likely be us ed as substrate for Pleurotus species. Cultivation with slightly variation in the range and combination of the substrates in different part of world based on their availability in abundant and being cheaper in the respective region. The technology can also limit air pollution associated with burning agriculture wastes as well as to decrease environmental pollution due to unutilized agricultural wastes. Pleurotus species represents the third largest group of cultivated edible mushrooms in the world, grown on a variety of plant residues, and they have been found to be nutritionally and gastronomically important. They may be cultivated on a large number of substrates, according to local availability in different regions of the world. Most of these studies focused on the higher yield and quality of fruiting bodies of Pleurotus sp. with respect to cultivation times. The cultivation of edible mushrooms offers one of the most feasible and economic method for the bioconversion of agro-lignocellulosic wastes. One of the advantages of the Pleurotus group is their ability to grow on lignocellulosic substrates without the need for a composting or casing layer. Production techniques for these basidiomycetes are well developed and are relatively simple, compared with those used for the most commonly cultivated mushroom. Pleurotus mushrooms, commonly known as oyster mushrooms, grow wildly in trop ical and sub-tropical areas, and are easily arti ¬Ã‚ cially cultivated. They are healthy foods, low in calories and in fat, rich in protein, chitin, vitamins and minerals. They also contain high amounts of ÃŽ ³-amino butyric acid (GABA) and ornithine. GABA is a non-essential amino acid that functions as a neurotransmitter whereas ornithine is a precursor in the synthesis of arginine. Extract of P. ostreatus was able to alleviate the hepatotoxicity induced by CCl4 in rats and also the extract from P. ostreatus appeared to protect major organs such as the liver, heart, and brain of aged rats against oxidative stress. There are about 40 species of Pleurotus mushrooms and they ranks second among the important cultivated mushrooms in the world. The mushroom cultivation is a profitable agribusiness and Oyster mushroom (Pleurotus ostreatus) is an edible mushroom having excellent flavour and taste. It belongs to class Basidiomycetes, subclass Hollobasidiomycetidae, order Agricals. It grows wild in the forests of hilly areas and is cultivated in temperate and subtropical regions of the world. The technology of artificial cultivation of mushroom is somewhat recent innovation; incorporation of non conventional crops in existing agricultural system can help in improving the social as well as economic status of small farmers. Mushrooms are the source of extra ordinary power and virility and have medicinal properties like anticancerous, anticholesteral, antitumorous. Mushrooms are useful against diabetes, ulcer and lungs diseases. It can be grown on agricultural and industrial waste. These wastes can be recycled into food and environment may be less endangered by pollution (Hayes, 1978). Mushroom cultivation is highly labour intensive, short duration crop and land saving, can be welcomed by the poor farmers. At present mushroom production is approximately 1.5 million tons in the world. Every year about 90 tons of mushrooms are exported to Europe from Pakistan. There is need to develop diversified agriculture in the Pakistan. It is unfortune that in Pakistan and Azad Kashmir they have not caught the imagination of the public at large scale to become an important food item, perhaps the reason for not being taken up widely is non availability of mushrooms at low prices and lack of knowledge. The farmers should come forward to cultivate edible mushrooms like Pleurotus ostreatus (Oyster mushroom) on commercial scale to fulfill the requirements of balance diet. The major problem associated with the transfer of technology for mushroom cultivation is the lack of technical know-how for its cultivation. During an investigation of the cultivation of mushroom on agricultural residues, it was found that rice husk sorghum stover, saw dust, cotton waste, cocoa bean shell, and sawdust Gliricidia mixture are suitable substrates for the cultivation of edible mushroom. Oyster mushrooms (Pleurotus species), the third largest commercially produced mushroom in the world are found growing naturally on rotten wood material. The growing increase in consumption of oyster mushroom is largely due to its taste, medicinal and nutritional properties. Pleurotus ostreatus is one of the most produced species, cultivated mainly on sawdust. The unavailability of sawdust and the fact that felling of trees in most regions of the world is prohibited makes it imperative that other sources of substrates be utilised for its cultivation. In the tropics and sub-tropics, large volumes of unused lignocellulosic byproducts can be found. These byproducts are left to rot in the  ¬Ã‚ eld or are disposed o ¬Ã¢â€š ¬ through burning. Cultivation of mushrooms on these by-products may be one of the solutions to transforming these inedible wastes into accepted edible biomass of high market value. Oyster mushrooms are grown from mycelium (threadlike filaments that become interwoven) propagated on a base of steam-sterilized cereal grain (usually rye or millet). This cereal grain/mycelium mixture is called spawn and is used to seed mushroom substrate. Most spawn is made with mycelium from a stored culture, rather than mycelium whose parent was a spore. This is because spores are likely to yield a new strain and performance would be unpredictable. Spawn-making is a rather complex task and not feasible for the common mushroom grower. Spawn of various oyster mushroom species may be purchased from commercial spawn makers who usually provide instructions for its use. Spawn frequently is shipped from the manufacturer to growers in the same aseptic containers used for spawn production. Inoculum for spawn production is frequently produced in polyethylene bags containing a microporous breather strip for gas exchange. Most commercial spawn production companies produce spawn only from inoc ulum that has met strict quality control standards. These standards include verification of inoculum production performance before it is use to produce spawn and insurance of the spawns biological purity and vigor. Mushroom has high protein content of 25-30% and also compasses of Fat (2-5%) my cellulose (7-38%), sugars (17-47%) mineral (8-12%) and vitamins such as D, C, B ,B1 ,B5 ,B6, Nicin, Riboflavin. The known species of fungi are about 69,000 of which about 10,000 species are fleshy macro fungus and only few of these are lethal. About 2000 species are regarded as prime edible mushroom but only 80 of them are grown experimentally ,40 species are cultivated economically and only 20 species are cultivated commercially (Chang, 1999). There are numerous types of substrates used for cultivation of mushroom throughout the world but some important substrates include paddy straw, wheat straw, cotton waste, cotton boll locules, maize straw and chopped leaves etc . It has been reported that mushrooms can grow on chopped cocoa pods, cotton waste, dried chopped maize straw, oil palm (fiber and bunch) wastes, tobacco straw, used tea leaves, rice straw, sugarcane bagasse, newsprint, old rags and sawdust. Pakistan is an agricultural country having 70% of its manpower engaged directly or indirectly in agriculture sector but unfortunately we are not able to sustain our agriculture on strong basis. It requires a long term planning to increase our area under cultivation converting baron and arid areas into fertile lands. In such circumstances small cottage industry like mushroom cultivation as well as commercial cultivation will not only ameliorate the miserable conditions of our poor farmers but on the other hand will become a source of foreign exchange. Oyster mushroom is quite easy to cultivate is compared to its other relatives and has more nutritional and medicinal value as compared to vegetables. Oyster mushroom cultivation can play an important role in managing organic wastes whose disposal has become a problem Malnutrition is a problem in developing countries, Mushrooms with their flavour, texture; nutritional value and high productivity per unit area have been identified as an excellent food source to alleviate malnutrition in developing countries. The oyster mushroom Pleurotus species is a saprophytic fungus commercially cultivated throughout the world because of its tasty basidiocarp and simple cultivation technology. It is also one of the choicest white rot fungi for research scientists to investigate. Pleurotus species lignocellulolytic enzymes for bioremediation (Arisoy and KalanKayan 1997) its flavour compounds, (Mau et al., 1998). Oyster mushrooms are mainly cultivated on residues from agricultural crops such as wheat, paddy, cotton, sugar cane or soybean. Consumption of edible mushrooms as food and drug is closely related to the history of mankind. Recently, oyster has been added to the list of commercially produced mushrooms. Edible mushrooms are cultivated worldwide under various climatic conditions. Their total annual production in the world is well over 1.2 million tons. These mushrooms are grown on commercial scale in several countries. However, no systematic start has been made to grow them in Pakistan, which has varied climatic zones and abundance of manpower and agro-waste resources. There are about 5000 different species of mushrooms, of which at least 1220 are reported to be edible.

Symptoms And Treatments In Cystic Fibrosis

Symptoms And Treatments In Cystic Fibrosis Abstract Cystic fibrosis (CF) is one of the most common genetically inherited diseases which can cause premature death in western populations, with 1 in 2000-3000 new born babies being found to be affected by Cystic fibrosis in Europe [1]. The disease is caused by defective chloride ion channels along the epithelial membrane of the lungs, pancreas and other organs; although there are several hypotheses as to how this dysfunction specifically gives rise to the typical symptoms. The complications associated with the disease are varied, the most significant being the build up of abnormally thick excess mucus which can cause impaired function of the lungs and other major organs. Fortunately research into new treatments has significantly improved the life expectancy of people suffering from this disease. This essay discusses the causes Introduction The name cystic fibrosis refers to the generation of cysts in the pancreas and the formation of excess fibrous connective tissue in the lungs. The internal organs which suffer the most damage as a result of this disease are the lungs and the pancreas; although a variety of other organs are also affected. The first clinical recognition of cystic fibrosis didnt occur until the 1930s when its symptoms were observed and characterised by Dr. Dorothy Anderson. The recessive nature of the disease was confirmed in the mid-forties after an investigation involving over one hundred families; although the defective gene that causes the disease wasnt isolated for another forty years when it was discovered in 1989 by reverse genetics. After the breakthrough in the forties general understanding of the disease increased steadily over the next couple of decades with a major clinical advancements in diagnostics occurring in the fifties with the development of the sweat test. As cystic fibrosis is the result of an autosomal recessive disorder, the sufferer will have to of inherited two copies of the mutated gene (one from each parent) in order to be affected by the disease. The mutation takes place in a single gene on chromosome 7. This faulty gene leads to the development of a defective cystic fibrosis transmembrane conductance regulator (CFTR) protein. In healthy people the CFTR proteins form ion channels to transport chlorine ions across the epithelial membrane of the lungs, pancreas, sweat glands and other organs. It is also thought to regulate the activity of other chlorine-selective channels and some cation-selective (sodium ion) channels. Ions can then pass through these channels thereby maintaining the water potential of the cells. When the fine balance of ion concentration is affected less water is able to pass across the epithelial membrane by osmosis causing excess and highly viscous mucus to build up in the affected organs, resulting in severe long-term respiratory and digestive problems. The human lungs are adapted for use in aerobic respiration by providing a thin, moist surface for gas exchange to take place between the pulmonary arteries and the external environment. For gas exchange to be effective the respiratory surface must comply with Ficks law which requires that the surface area is large, moist and thin to enhance permeability. The resulting fibrosis caused by the disease greatly affects the permeability of the lungs and hence reduces their capacity for gas exchange. Molecular mechanisms There are over 1500 types of mutation which can cause a defect in the CFTR protein, the most common of which is a deletion of phenylalanine at position 508 (à ¢Ã‹â€ Ã¢â‚¬  F508) which Is the cause of approximately two-thirds of CF cases. The mutations are categorised into six classes determined by their impact on the resulting functionality of the CFTR channels, ranging from reduced to complete non-function. Class I, II and III mutations all result in the absence or substantial reduction of functional CFTR. Class I mutations cause a complete lack of protein production due to premature stop codons arising in the genetic code whereas class II mutations produce a protein that doesnt fold properly and so is consequently degraded by the cell. In a class III mutation the lack of effective binding with ATP molecules leads to the defective regulation of CFTR and so again is classified as being non-functional. Classes IV and V still permit the development of functional CFTR albeit with reduced capacity for chloride ion transport or with reduced production of functional CFTR in general due to promoter mutations that decrease transcription [2]. Class VI mutations also produce functional CFTR although its degradation is greatly accelerated. The F508 deletion results in a class II mutation. There are four main hypotheses as to how this defective gene causes disease although it is not known whether the disease is caused by one or a combination these hypotheses. Two of these, the low volume and high salt hypotheses, provide a detailed description of the complications that arise as a result of faulty CFTR by taking into account the composition of airway surface liquid (ASL). Low volume hypothesis In the case of the low volume hypothesis it was postulated that there is little to no difference in the salt concentration of ASL between healthy people and those suffering from cystic fibrosis. This hypothesis suggests that the symptoms of cystic fibrosis are caused by a dysfunction of the CFTR gene resulting in damaged or ineffective sodium ion channels. The damage caused is ergogenic and reduces the inhibition of the ion channels leading to the excessive movement of sodium ions from the ASL into the airways. The increased concentration of positively charged sodium ions in the airways then drives the absorption of chlorine ions and water, reducing the volume of ASL and dehydrating mucus. The dehydrated mucus becomes highly viscous and the cilia present on epithelial cells which are used to aid the clearance of mucus and to increase lung surface area become compressed by the mucosal build up. This compression of cilia inhibits the clearance of mucus which then continues to build up, further reducing the lung surface area. The excess mucus can also form hypoxic niches that can harbour colonies of pseudomonas aeruginosa. Build up of mucus physically reduces the lung surface area affecting the efficiency of gas exchange. The mucus build up also increases the compression of cilia on epithelial cells which inhibits clearance by cilia and coughing. High salt hypothesis The high salt hypothesis assumes that the airway surface liquid of healthy individuals has a relatively low salt concentration when compared to the ASL of cystic fibrosis sufferers. It suggests that the symptoms of the disease are caused by the disruption or complete absence of CFTR function which causes excess sodium and chloride ions to be retained in the ASL. This increased retention of chloride ions leads to the ASL having an abnormally negatively charged composition. This abnormality impairs the activity of the bodys natural bactericidal enzymes such as lysozyme which rely on electrostatic interactions to attach to the bacterial cell walls; thus allowing bacterial infection to persist in the hypoxic niches formed within the lungs. Abnormally high inflammation It has been speculated that the defective CFTR itself may be the cause of excessive inflammation in the airways. However there is limited evidence to suggest that the defective CFTR is a cause of excessive inflammation in itself but rather that it interferes with the regulation of autophagy. Autophagy is the process by which defective proteins are degraded in order to maintain the balance between the recycling and synthesis of cellular products, for example the degradation of defective CFTR by the cells own lysosomes. Research indicates that large amounts of defective CFTR inhibits autophagy, leading to an accumulation of aggresomes which can cause inflammation in the lungs [3]. The resulting inflammation is what gives rise to the characteristic scarring of lung tissue. CFTR bind with P. Aeruginosa Chronic bacterial infection is common amongst all cystic fibrosis sufferers, specifically the bacterial species pseudomonas aeruginosa which binds readily to the CFTR protein. In healthy people the body initiates an immune response in order to fight off the infection. In cystic fibrosis suffers there is enhanced binding between p. Aeruginosa and the CFTR protein, the bacterium is also able to bind without initiating an immune response. The compromised immune response combined with reduced ability to clear mucus due to compressed cilia further increases the risk of severe infection. Symptoms Visible characteristics typical amongst suffers include a slightly meagre appearance due to inefficient absorption of nutrients and the famously salty sweat used to confirm CF diagnosis. Low levels of oxygen in the tissues due to impaired gas exchange between the lungs and the bloodstream can cause clubbing of the fingers and toes Salty sweat The salty sweat associated with the disease like so many of its symptoms is again caused by faulty CFTR present on the sweat ducts. As sodium ions leave the sweat ducts through ion channels chloride ions follow through them through the CFTR protein channels. However, in cystic fibrosis patients dysfunctional CFTR channels prevent the outward flow of chloride ions from the sweat ducts. The resulting high chloride ion concentration in sweat ducts creates an electrochemical gradient which pulls more positively charged sodium ions into the ducts where the ions combine to form salt (NaCl). The salt is then secreted through pores in the skin resulting in very salty sweat as very little NaCl is reabsorbed. Salt sweat concentration of greater than 60mEq/L is generally considered significant enough to make a diagnosis, although further test may be required. Although poor growth can pose its own health risks the most severe symptoms are caused by the diseases capacity to cause damage to the internal organs. Endocrine CF is commonly referred to as an exocrine disorder meaning the resulting dysfunction affects glands which secrete their products through a duct to the surface of the body or of an organ, sweat glands and pancreatic ducts being an example of this. However some complications can arise in the bodys endocrine glands, glands which secrete their product directly into the bloodstream. Disorders of the endocrine glands tend to affect the secretion of hormones. Damage to the islets of langerhans within the pancreas can impair the secretion of insulin which can eventually lead to CF related diabetes. Pulmonary Lungs are the predominant source of infection, vulnerable to different species of bacteria although P. Aeruginosa becomes predominant; eventually these bacterial colonies form a biofilm which is difficult to remove with antibiotic treatments. The thickening of mucus creates environmental niches suitable for harbouring bacteria. High levels of infection result in an inflammatory response which often leads to extensive tissue damage and scarring regarded as the characteristic fibrosis of the lungs. The resulting fibrosis damages the epithelium of the lungs, making gas-exchange inefficient. Thick mucus also physically reduces the surface area Implications for other organs The lungs arent the only organs that suffer damage as a result of cystic fibrosis Diverse range of other organs affected, majority of these form a part of the alimentary system Lacking digestive enzymes in the intestines Absence of these digestive enzymes impair patients ability to breakdown and therefore digest their food. This generally results in poor growth but in extreme cases can cause severe malnutrition. Alimentary system all digestive systems The formation of cysts blocks ducts in the liver and pancreas preventing the secretion of essential digestive enzymes and hormones. Blocked ducts prevent secretion of enzymes/hormones? Mainly the pancreas which affects absorption of nutrients and can lead to poor growth in suffers Blockage of ducts in the liver New born babies can suffer from meconium ileus, an inability to pass their first faeces (meconium). The resulting ileus can cause blockages in the intestines that can cause rectal prolapse due to the strain involved in producing a bowel movement. Common associations between cases of meconium ileus and CF led to it being used as a postnatal diagnostic technique. Excess viscous mucus isnt only a problem in the lungs. Organs of the alimentary system can also be affected. Thick mucus can block pancreatic ducts preventing the secretion of vital digestive enzymes into the duodenum. The body is then unable to effectively extract nutrients from the ingested foods. Malabsorption is a common symptom of CF generally resulting in poor growth but in extreme cases can cause severe malnutrition. Fertility problems Fertility problems related to CF usually occur before birth whilst the foetus is still developing. Blocking of or complete absence of the connective tube (vas deferens) between the testes and ejaculatory ducts in males means that although they are not sterile they are unable to conceive children by traditional intercourse. In women thick mucus can cause blockages in the cervix or their ovulation cycle may be disrupted malnutrition as a result of CF related enzyme deficiencies. More than 95% of males with CF are infertile. Percentage of CF infertile source world health organisation Treatments Unfortunately there is currently no cure for CF however there are several treatments that can alleviate some of the symptoms associated with the disease, such as the use of hypertonic saline and enzyme replacement. Treatments such as gene therapy are more geared towards creating a permanent cure for CF, although at this moment in time the technology has not been perfected. Pharmacological treatments Fortunately the CFTRs are not the only chloride ion channels available on lung surface epithelium. Certain drugs can stimulate these other channels. Rcjournal. Stimulate the release of calcium or inhibit sodium channels to offset negative effects of whatever hypothesis. Hypertonic saline Major complications of CF stem from the imbalance in ion concentrations caused by the faulty CFTR gene. From this knowledge a line of treatments were developed in order to restore the ionic imbalance and hence improve the bodys ability to clear thick mucus from the lungs. The answer would need to be a sterile solution; high in salts that could be inhaled to replace the ions which werent being transported across the CFTR channels. The solution, hyper tonic saline, is a cheap and effective treatment for reducing the viscosity of mucus in the lungs. After it is inhaled the solution works by creating an osmotic gradient, drawing water into the airways, rehydrating the mucus causing blockages and reducing its viscosity hence making it easier to cleared and coughed up. Enzyme replacement Enzymes can be *injected* to restore the deficiency created by blockages of pancreatic ducts. Patients undergoing enzyme replacement therapy can expect to see improvements in growth, weight gain and general health as many illnesses arise from poor absorption of nutrients. Nutritional supplements can also be taken to replace those not being absorbed normally. Important short term treatments are giving nutritional supplements to sufferers to relieve malnourishment and promote healthy growth Nutritional plans generally involve high calorie diets rich in vitamins such as vitamin D to develop strong bones and prevent osteoporosis. Gene therapy Soon after the discovery of the defective gene in 1989 efforts were invested in finding a therapy that could target the disease at its genetic roots. Discovery of an effective method of gene therapy would open a virtual goldmine in treating not only cystic fibrosis but also other genetic diseases. One of the current gene therapy techniques for the treatment of CF involves the use of adenoviruses carrying vectors containing corrected copies of the CFTR gene. The adenoviruses carry double stranded DNA which is deposited in the nucleus of the host cell and then transcribed in the same way as the host cells own DNA. However, as this is an example of somatic gene therapy, the DNA of the adenovirus wont integrate with the host genome and the gene will not continue to be expressed after cellular division. This means the effects are not permanent and patients will require subsequent treatments to maintain the effect. There are of course risks associated with the use of viruses to incorporate functional DNA. Even though the viruses being used are non-pathogenic the presence of a foreign body can still initiate an immune response; the resulting inflammation can be dangerous for patients who are already at high risk of excessive inflammation due to immunocomprimisation. An alternative to adenoviruses are adeno-associated viruses (AAV). AAV vectors are non-pathogenic and have been shown to have a lower prevalence to neutralising antibodies when com pared to adenoviruses in vitro [4]. However they do have a relatively small genome of ~4.8 kilobases, with most gene treatments requiring the complete replacement of the viral genome. As a result of this, research is being targeted towards more effective means of gene therapy with tests being carried out with AAV and lipid-vectors. There is a trade off between the effectiveness of the method used to induce the vector. Viral vectors are more effective at integrating the vector into the host DNA compared to lipid vectors, but there is the increased risk of an immune response. Lung transplant In the most severe cases where patients are suffering from chronic infection lung transplants can be carried out where appropriate. In these cases both lungs need to be transplanted in order to prevent the new lung from being contaminated by existing bacterial populations currently present in the patient. Antibiotics Antibiotics tend to be used prophylacticaly as a pre-emptive measure for preventing infection. One common type of drugs used in treatments are macrolide antibiotics can suppress obstructive secretions in airways The macrolide antibiotics work by binding to the 50s subunit of the bacterial ribosome, thereby inhibiting protein synthesis. Conclusion The overall outlook for patients with CF has improved dramatically over the past eighty years since the first clinical recognition in the 1930s. A greater understanding of genetics has enhanced both the fields of clinical diagnostics and treatments. The future of treatments points towards gene therapy, we currently have the technology to do this but further research is needed to overcome the major obstacles such as more efficient transfer and getting the gene expression to last longer. [*http://www.who.int/genomics/public/geneticdiseases/en/index2.html#CF] http://www.medscape.com/viewarticle/576200_2 http://www.nature.com/ncb/journal/v12/n9/full/ncb2090.html http://www.nature.com/gt/journal/v6/n9/full/3300994a.html Figure 1. Sweat chloride concentrations related to cystic fibrosis (CF) diagnosis. Revised and reprinted by permission from Davis PB. Cystic fibrosis. Pediatr Rev 2001;22:257-264.Figure 1

Road to Fluency Essay -- Language

For the past decades, a vast amount of immigrants have made their way into our nation. For work, reuniting with family, fleeing from poverty, and various other reasons many immigrants have added to our already massive and diverse population. Along with picking up and moving their life to the United States, many of these immigrants that have fled to our nation have brought along their families. More specifically though is the many immigrant children that have been brought to America. By the time the new millennium reached in the year 2000, â€Å"over 3 million students in the U.S. schools were counted as ‘limited English proficient’, a number that is almost double what it was just 10 years before† (Olsen 2). With our nations’ schools increasing in English language learners it has now reached a point where these students are not always the minority. Because of this it puts more attention on theses students and it has been said by many specialists that not enough attention has been paid to including these English language learners appropriately since their arrival. However, the most challenging task for teachers has been to take these English language learners and make them fluent in English. In order for our nations’ teachers to meet the needs of the many English language learners, teachers today must incorporate strategies to successfully teach writing and literacy. One can only imagine how it would feel to come to a new country and not know the native language, but for English language learners this is a challenge they face everyday. As immigrants, these students lack knowledge of the English language and as they are put in the U.S. school system they face the challenge of not only learning English but also learning other sub... ...ively teach ELLs to be successful in writing and literacy, and more importantly to become successful and happy students. Works Cited Beckett, E. Carol and Perry Kay Haley. â€Å"Using Standards to Integrate Academic Language into ESL Fluency.† The Clearing House. 74. 2 (2000): 102-104 Brice, Alejandro and Celeste Roseberry-Mckibbin. Turning frustration into success for English Language Learners. Educational Leadership, 56.7 (1999): 53-55. Jong, Ester and Candace A. Harper. â€Å"Preparing Mainstream Teachers for English- Language Learners: Is being a Good Teacher Good Enough†. Teacher Education Quarterly (2006) Myer, Lois. â€Å"Barriers to Meaningful Instruction for English Learners.† Theory into Practice. 39.4 (2000): 228-36. Olsen, Laurie. â€Å"Learning English and Learning America: Immigrants in the Center of A Storm.† Theory into Practice. 39.4 (2000): 196-202

ADHD and Its Treatments Essay -- ADHD Attention Deficit Essays Disorde

The purpose of this research was to describe and understand Attention-Deficit Hyperactivity Disorder (ADHD) and the most effective treatment options that are available today. ADHD is a mental health disorder that affects 3-9% of the population in ways that, if left untreated, can wreak havoc on the mind of the sufferer. It makes concentration difficult, large tasks seem insurmountable, and causes impulsive and hyperactive tendencies. Fortunately, research and experiments have led to new and effective treatments to help those who suffer from this disorder (Dupaul 8). This research examined journal articles and internet sources on the topic to help unlock the complexities of the disorder through scientific research. It also was a way to separate the myths of the disorder from the truths, while discovering the causes, diagnosis methods, and best treatment alternatives to battle this prevalent disorder.   Ã‚  Ã‚  Ã‚  Ã‚  In 1902, a physician by the name of Sir George F. published a series of lectures to the Royal College of Physicians in England in which he described a group of impulsive children with significant behavioral problems, caused by a genetic dysfunction and not by poor child rearing?children who today would be easily recognized as having ADHD (NIMH 1). Attention-deficit hyperactivity disorder or (ADHD) is a developmental disorder characterized by distractibility, hyperactivity, impulsivity, and an inability to remain focused on tasks or activities. ADHD afflicts an estimated 3-9% of children, with symptoms usually appearing by the age of seven. Some key characteristics of the disorder include a person who: ?  Ã‚  Ã‚  Ã‚  Ã‚  Is easily distracted by events occurring around them ?  Ã‚  Ã‚  Ã‚  Ã‚  Puts off anything that requires a sustained mental effort ?  Ã‚  Ã‚  Ã‚  Ã‚  Appears not to listen when spoken to ?  Ã‚  Ã‚  Ã‚  Ã‚  Shows a repeated failure to finish tasks ?  Ã‚  Ã‚  Ã‚  Ã‚  Has a difficulty staying still ?  Ã‚  Ã‚  Ã‚  Ã‚  Shows difficulty in organizing activities   Ã‚  Ã‚  Ã‚  Ã‚  These symptoms prove to be particularly challenging to children and adolescents. Although they may be quite intelligent, their lack of focus frequently results in poor grades and difficulty in school. Children and adolescents with ADHD tend to act impulsively, without addressing the consequences of their actions until it is too late. Their attention spans are much shorter than most children?s are, thus they become bored easily and frustrated with ... ...performed by the NIMH to support the assertions that genetic disposition and neurobiology were possible causes of ADHD. Their experiment studied 152 boys and girls with ADHD, and matched with 139 age- and gender-matched controls without ADHD. The children?s brains were scanned at least twice, some as many as four times over a decade. From the documentation, this appears to be a reliable experiment because of the gender and age matched control group. 3. Is there an alternative way to interpret the evidence? In my opinion and in my observations in my life, the evidence clearly points to a strong correlation between genetics and a person?s chance of having ADHD. I have also had friends with ADHD whose parents exhibit similar symptoms. 4. What additional studies would help evaluate the alternatives? I think that if genetic and neurobiological studies are conducted, the researcher should randomize the age groups tested, and continue their research as a long-term study. 5. What conclusions are most reasonable? The conclusion drew was that more research needs to be conducted to before drawing an absolute conclusion that genetics and neurobiology determine the patterns of ADHD

Goodnight Mister Tom Essay

In Michelle Magorians cute and heart warming novel â€Å" Goodnight Mister Tom† the protagonist Willie experiences dramatic changes and exciting if not terrifying events throughout the course of the story. He discovers warmth and kindness unlike anything he has ever known. This love mainly comes from his adopted father Mister Tom and his friend Zach. Willie is overwhelmed at the diversity from his life in London. After being with them he becomes happier, healthier and learns to trust and feel secure in his new home, knowing that Mister Tom and his friends will always be there with him. Willie experiences warmth and kindness right from when he arrives at Mister Tom’s house in Little Weirwold. When he meets Mister Tom he appears thinly clad, underfed and covered with painful bruises. He seems a quiet and timid creature living in a chasm of fear, believing he is full of sin. When he is first at Mister Tom’s Willie is desperate to behave well, terrified of beatings and punishment he thinks he will receive because of his ‘wickedness’. â€Å"‘I must be good,’ he whispered urgently. ‘I must be good. ’ †. Having seen Willies bruises and realising he came from an abusive home Mister Tom puts in great effort to give him a happy, healthy life. He acquires warm comfortable clothing for Willie, unlike his current threadbare garments and gives him nourishing food, such as specially cooked breakfasts and tea. He provides Willie with books and reads to him each night much to Willie’s enjoyment. Willie is disappointed to not be in the same class as his friends because he cannot read and write, he is humiliated by this, but Mister Tom helps him to learn and he improves and progresses greatly. Someone else who introduces Willie to love and friendship is Zach. In â€Å"Goodnight Mister Tom† Zach is the outgoing, flamboyant character. Upon their meeting Zach declares himself to be Willie’s friend. The two start to spend more and more time together. Zach provides Willie with fun and support. He makes jokes which amuse Willie greatly and encourages him to do things like develop his artistic talent. Because of Mr Tom’s and Zach’s kindness Willie begins to trust Mister Tom, his friends and the world around him. One way this begins is when Mister Tom goes to the local doctor as he is concerned about Willies health- he is frequently vomiting and bedwetting, suffering from malnutrition. While he is overcoming this Willie is quite embarrassed, but Mister Tom is merely patient with him, changing his bedding without a complaint. Willie is quiet about all of this, but is very surprised at Mister Tom’s generosity. He begins to ask more questions, (something his mother would have disapproved of) such as â€Å"Will you help me? and to talk more to people especially Mister Tom. Willie becomes less scared and shy, and is warming towards Mister Tom. â€Å"Willie gave him an awkward smile. † Another example is when Willie encounters Zach. At first Willie is reluctant and afraid to speak to him. But when Zach is good to him Willie finds the courage to start to talk to him more and more and he begins to blend some of Zach’s traits into his own. Willie soon meets more children and is able to form a small circle of friendship with them. †¦ with the knowledge that he, Willie Beech had survived a whole day with four other people of his own age† Willies new life in Little Weirwold is diverse from his experiences in London. In London Willies life is miserable. He is a child who is physically and emotionally abused by his violent and religious mother. His behaviour at the start of the novel is a result of his upbringing by his mother who inflicts him with severe punishments using excuses such as â€Å"If you do such a thing you will go to hell†. Willie has never really known friends before and is astonished when Zach declares he wants to be Willie’s. â€Å"No one had ever said that they liked him. † At school he is overwhelmed by the fact that the teachers and children support and care for him. The teachers from his school in London showed no interest in helping or liking him. â€Å"No but my teacher didn’t like me much† Throughout the novel Willie develops a greater character because of the events he experiences and the people he meets.

Power of Situations Essay

In the,† The power of situations†, by Lee Ross and Richard E. Nisbett, the authors are trying to show the power of situations effecting the decisions of the people, how people react in different situations. The authors are trying to prove that social psychology rivals philosophy in teaching people that they do not understand the true nature of the world. The above claim is supported by two experiments, the Good Samaritan experiment by Darley and Batson, and the bystander effect experiment. The authors purpose was to prove how situations effect out actions, they were successful in proving it by acquiring such positive results in both of the experiments. The authors argue the difference in the point of view of the undergraduates and graduates of social psychology about the human behavior. Undergraduates who while taking their courses finds many facts about human behavior, it makes them feel satisfied with information, whereas graduates who have studied the human behavior fo r a long time have a challenged point of view towards the causes of human behavior than undergraduates. According to the authors small detail in an incident does not matter, what matters is the situation in which the incident took place. Authors argue about how the social psychology surpasses philosophy while making a decision. Even graduate students with years of experience, are not certain in predicting human behavior under peer pressure. In the end the authors talk about the â€Å"fundamental attribution error† it says that people who consider the personality traits and common tendencies in predicting the human behavior are proven wrong. They often fail to take into consideration the situational factors that affect the behavior. The bystander effect is used by the authors to prove that predicting ones behavior is impossible if we take into considerations the insignificant details. In this experiment the subject is John who is put in a situation in which he sees a man by the door asking for help, we are supposed to predict the behavior of John. A normal person would take into consideration the specific details of the situation and predict the behavior; this will result into a wrong prediction, the details of the circumstance does not helps predicting johns behavior, only the situation  and the actions of other bystander is considered while predicting ones behavior. The author is successful in proving the bystander effect on a person in any situation. There are many other experiments conducted world-wide proving the effect of bystander intervention. One of the most famous experiments was one conducted by Latane and Darley, in which participants were kept in a room and smoke was released in it, the percent of participants who reported the smoke decreased as the participants increased in a room. A special thing about this bystander effect is that: the more bystanders present when help is needed, the less assistance any of them will provide. The authors have mentioned another experiment conducted by Darley and Batson named â€Å"The Good Samaritan† experiment. It is a study of how people react to an emergency in different situations and levels of urgency. The researchers had three hypotheses to prove via this experiment: 1. People who are religious does not act any different those who are not, in a situation. 2. People in a hurry are less likely to help others. 3. People who are religions in a Samaritan fashion will be more likely to help than those who are not. The researches gave a task to certain amount of people, and on their way going the other side of building, they were faced with an emergency situation, and the researchers were to record how many participants helped in that situation. The results of this experiment were very promising regarding one of the hypotheses, that people in a hurry are less likely to help others. The results proved that no matter how we think about a situation, our actions are not the same. Other thing that authors point-out is the â€Å"Fundamental attribution error† it means that people always try to predict a human behavior by observing their personality-traits, rather than observing the situational factors. Observing personal traits never help in predicting someone’s actions, it is the situational factors that help us predict human behavior. There are many other experiments by different researches which concurs with the claim of Ross and Nisbett, that how the situations affects the human behavior, and by manipulating the situation, we can change the outcome of behavior, some of them are, Sherif’s â€Å"Autokinetic Paradigm† showed how group dynamics can influence group behavior, Solomon Asch’s experiment of social  pressure, Tajfel showed that even the mere classification of people into groups can elicit partisan group behavior. The results and statistics of the authors claim were very accurate, and well supported by other researchers. WORKS CITED The Bystander Effect, Web. 1 Jan. 2010. Darley, J. M., and Batson, C.D., â€Å"From Jerusalem to Jericho†: A study of Situational and Dispositional Variables in Helping Behavior†. JPSP, 1973, 27, 100-108. Ross, L., and Nisbett, R. E., The Person and the Situation, 1991. Chapters 1 and 2.

Antigone Tragic Hero Essay Essay

Most Greek tragedies were based on myths and consisted of a series of dramatic episodes mixed with a chorus who commented on the dramatic action or analyzed the pattern of events. The role of a tragic hero was vital to the tragic plays. Sophocles argues that a tragic hero is a character who possesses six specific traits. A tragic hero must be of noble stature, can not be perfect, their downfall most be their fault, their misfortune is not wholly deserved, the fall is not a total loss, and has a moral purpose. Therefore, Creon is the tragic hero in Antigone because he is of noble stature, posses character flaws, and his fall is not an entire loss. Creon is the brother of Jocasta, who was the wife and mother of Oedipus, who was the king of Thebes. He becomes ruler of Thebes after the s of Oedipus’ two sons, Eteocles and Polynices in the recent civil war. In his speech to the people assuring the citizens that order and safety have returned to Thebes he says, â€Å"I now posses the throne and all its powers†(line 194, page 67). This passage easily shows that Creon is the ruler of Thebes because it says that he posses the throne which is a possession of the king. This shows that Creon is of noble stature, which is one of the necessities of a tragic hero. Throughout the whole play Creon exhibits that he is imperfect. Creon is very stubborn as well as ignorant, which results in his many problems all through the play. In his dispute with Haemon over the fate of Antigone he says, % –show me a greater crime in all the earth! She, she destroys cities, rips up houses, breaks the ranks of spearmen into headlong rout. But the ones who last it out, the great mass of them owe their lives to discipline. Therefore we must defend the men who live by law, never let some woman triumph over us. Better to fall from power, if fall we must, at the hands of a man–never be rated inferior to a woman, never (lines 751-761 page 94).† The word % † basically means â€Å"without a leader.† He makes it sound as if he may be speaking about Antigone. Creon looks at as the unavoidable consequence when insubordination of the law is left with impunity. This excerpt vividly shows how Creon is very stubborn and ignorant. He refuses to see that woman play a  major role in society. He only views them as objects. He visions woman as a threat to masculine superiority and he will stop at nothing to avert this from happening. His refusal to allow Antigone to go free ultimately results in the of his son and his wife. This shows that Creon is imperfect, which is also one of the requirements of a tragic hero. By the end of the play, after the of his wife and son, Creon gains some self-knowledge and learns from what he has done. After Creon learns of the of his wife and son he says, â€Å"Ohhh, so senseless, so insane†¦ my crimes, my stubborn, ly— Look at us, the killer, the killed, father and son, the same —the misery! My plans, my mad fanatic heart, my son, cut off so young! Ai, , lost to the world. Not through you stupidity, no, my own (line 1395-1400, page 124).† This quotation from the play illustrates that Creon realizes that his stubbornness and foolishness is the cause of all of this pandemonium. Creon now understands that his flaws resulted in his family’s . He then goes on to say, â€Å"Oh I’ve learned through and tears (line 1405-1406, page 124).† This shows that he has learned his lesson so the of his family is not a complete loss because now he is aware of the fact that it is because of his stubbornness and stupidity that this occ urred. This shows that Creon’s fall is now a pure loss, which is as well, a condition of a tragic hero. Creon is the tragic hero in Antigone because he is of noble stature, posses character flaws, and his fall is not an entire loss. These flaws eventually are what leads Creon to his demise and to the of his wife and son. In Antigone there were numerous themes. One of the themes is pride and its effect on the characters. Both Antigone and Creon are exceedingly proud, making it impossible for either one of them to back down once they have taken a position on something. This character flaw leads to their downfall. In contemporary times, we can relate this type of tragic hero to powerful figures like Donald Rumsfeld, who does not waver from his positions until others have paid a heavy price for his pride. Another theme is Moral Law vs. Human Law. This is shown when Antigone’s conscience influences her to bury her brother, which conflicts with Creons law of the state. It’s a decision of whether morals should be placed above the human law. A semi-modern  example of this can be seen in World War II where the soldiers had to decide between their morals or the decision of the state in the s of the Jews. The third and final central theme is the position of woman. This is brought up several times in Antigone. Creon feels that woman are subordinate to men and should never be placed as high as men. This is also evident in present times because even now women do not have the same opportunities as men do although women have come a long way in just this century. There will always be tragic heroes in any society. They are usually high-profile people who rise and fall in the public eye. Hopefully, those of us who watch their stories unfold can learn from their experiences by debating the merits of the decisions a one-time hero made to render him/her tragic. The presence of a tragic hero is evident in modern society because even now we have people who are examples of tragic hero’s.

The Reporting of Human Resource Accounting

CHAPTER ONE INTRODUCTION 1. 1 BACKGROUND OF THE STUDY Indeed, accountancy profession is a profession that encompasses other profession and that is why accounting has usually been thought of as highly technical field that can only be understood by the professionals (chartered accountants). Also, it has often been called ‘the language of business. Even, people in the business world owners, managers, banks, stockbrokers, investors, human resource managers, lawyers, to mention a few all uses accounting terms and concepts to describe their resources and the activity of every business they engage in whether large or small. While, according to the dictionary of management by Daniel Hartzell ‘Human Resource Accounting’ is defined as a concept that views the employees of an organization as capital assets like plant and equipment. It is important to say here that human resources accounting involves measuring the costs incurred by business organizations and other entities to recruit, train, develop and maintain their human capital. It also involves measuring the economic value of people to organization. These people consist of suppliers, customers and the society as a whole. It is not an overstatement to say that we are living in an era of accounting and as such human resources accounting must not be seen as an ordinary concept in the field of accounting but as a current trend that has come to stay. However, in this study, focus shall be placed on human resources accounting and how it will be reported in the financial statement, which also mean the capitalization of human resources as an asset which can be amortized. Although, the worth of human resources may be fairly difficult to quantify, hence there is no reason to value them at zero or not to record them in the financial statement as an asset. If the change in the value of money are accounted for, depreciation and maintenance of plants and machinery are also accounted for different adjustments are made in material, machinery and other asset therefore, inclusion in the financial statement, human aspect which form about seventy-five percent or more of the total asset that makes up the production in the organizations are only accounted for in terms of salary and wages. Leaving such information out of financial statement presents only twenty-five or less percentage of the cost of production. Based on this, such financial statement does not provide total information for decision making. 1. 2 STATEMENT OF* THE* PROBLEM While the concept ‘human resources accounting’ is intuitively attractive, the significant problems it poses will not be swept under the carpet. For the purpose of this research the following problems are areas we to proffer solution to: The possible ways of measuring the monetary worth of an individual in an organization. The treatment of human resources as an asset to be amortized overtime in the financial statement. How to estimate the effect of managerial action to employee moral, productivity and turnover. To furnish a more complete and realistic picture of the organization financial strength and the total contribution to the economy in general. {text:list-item} The aim of this study is to evaluate human resources accounting and treatment in financial statement. It is pertinent to note that objectives are identifies into two divisions; the general or broad objectives and the specific objectives. Bearing in mind the problem this study hope to provide a solution to, the general objective is to achieve a creation of idea to be employed by a further researcher for the formulation of any technique, for the monetary value of human resources and the specific objectives is the preparation of a more complete financial statement given the monetary value. {text:list-item} Employees as individual are not usually accounted for rather the value of their output is accounted for and the rate of their pay in the nature of salaries and wages are accounted for. This study intend to classify employees as asset and give value to them accordingly and create ideas to aid the formulation of measure for treating them in the financial statement. {text:list-item} The limitations to the study include: INFRASTRUCTURAL FACILITIES: There is limited library and computer facilities which have gross effect on this research work. LIMITED FUND: The situations of the economy constitute problems to students as relating to raising funds. LIMITED TIME: Due to the nature of the school calendar, there is little or no time to carry out adequate research on the study being done. text:list-item} The followings are the research question to be considered: How can monetary values of employee’s service be established? Can this monetary value aid management in internal control? What are the possible effects of the monetary worth of employee’s services to the profitability of an organization? What impact would training and development of employees have on th e performance of an organization? {text:list-item} The hypotheses to be tested are stated below: H0: Most income statements are incomplete without adequate consideration and inclusion of the human resources element in the financial statement. H1: Most income statements are complete without adequate consideration and inclusion of the human resources in the financial statement. H0: There is need for capitalization and amortization of human resources like other fixed asset in the financial statement. {text:list-item} FINANCIAL STATEMENT: This are the accounting reports in respect of the economic activities of an enterprise, prepared periodically and usually at the end of every financial year. These statements form an integral part of the company’s annual report and accounts while their components are specified in both CAMA and the Statement of Accounting (SAS) No. . CAPITAL ASSETS: Assets including investments not held for sale, conversion or consumption in the normal course of business. Capital assets are certain types of assets that qualify for special treatment when gains and losses result from transactions involving the assets. AMORTIZATION: It is the writing off of assets, the lives of which are determined not by deterioration or obsolescence, but the expiry of the tenure of ownership. It is distinguished from depreciation in that there is generally no deterioration in the performance of the asset during its life. Amortization is for intangible asset. CAPITALIZATION: The term â€Å"capitalization† is derived from the word â€Å"capital†. Capitalization is the process of determining long term capital requirements of a business and obtaining capital for it from various sources of fund. HUMAN CAPITAL: That part of an organisation capital represented by the ability, experience and skill of its work force. It refers to the knowledge, education, training, skills and experience of a firm’s worker that have economic value to the organisation. {text:list-item} Access Bank Plc. was incorporated in 1989 as a private limited liability company with ownership residing with Nigerians and institutional investors. The Bank was subsequently listed on the Nigerian Stock Exchange in 1998. Access Bank Plc. is a full service corporate – commercial bank operating through a network of over branches and service outlets located in all major centres and cities across Nigeria, Gambia and Sierra Leone. Access Bank is recognized as Nigeria’s fastest growing bank in the fastest growing sector of the fastest growing African economy. Access Bank had consistently grown at a triple digit across key performance indicators since 2002; an unparallel performance in Nigeria and indeed in Africa. As a result, from a low ranking position in the Nigerian banking industry in 2002, the bank had risen significantly to rank amongst Nigeria’s top 10 banking groups. Access Bank had painstakingly built a formidable brand over the years in its continued drive towards becoming one of Nigeria’s leading financial institutions with the appointment of its current management team in 2002. Access Bank has successfully implemented a two-pronged growth strategy of both organic and inorganic growth with the objective of emerging as one of the top three banks in Nigeria within the next five years (2007-2012). THE POST CONSOLIDATION Access Bank Plc. was one of the first to successfully comply with the Central Bank of Nigeria’s banking consolidation policy through the acquisition of two Nigerian banks: Capital Bank International Plc. (formerly Commercial Bank Credit Lyonnaise Ltd) and Marina International Bank Ltd (formerly Allied Irish Bank). The three banks’ people, processes, systems and technology were fully integrated in a record time of 60 days. The Access Bank Plc. integration approach is now the model for integration in the banking industry. After the management and staff of the Bank, the Netherlands Development Finance Company (FMO) of the Netherlands is amongst a number of significant institutional investors in Access Bank Plc. stock, having invested US$15million in the bank by way of direct equity in 2005. This depicts the degree of confidence international investors have in the bank, its corporate governance and management strategies. The bank in 2007 conducted a phenomenally successful local and international public placements of common stock which has seen its shareholders’ funds grow by 560% to approximately N160billion. CHAPTER TWO LITERATURE REVIEW {text:list-item} The term ‘human resources accounting has been conceptualized to involve measuring the costs incurred by business organization and other entities to recruit, train, develop and maintain their human capital. But an overview of this research study shows that if researcher must discuss or research on human resources accounting, certain related terms such as human resources planning, human resources forecasting, human resources auditing, and human evaluation must be defined. {text:list-item} This involves having to employ the right number and the right kind of skill that result in the long run maximization of individual and organizational benefits. It also gives consideration to skill auditing within organization but additionally requires that human resources goals give attention to labour market condition in the environment of the organization. Human resources planning are the process of determining personnel requirements and the means of meeting those requirements in order to carry out the integrated plans of an organization. Human resources activities are important to individual, organization and national arenas in order to bring about the optimal utilization of human resources. Human resources planning involve projecting and forecasting the present personnel functions into the future. {text:list-item} This focuses on institutional adaptations resulting from external pressures and changes. This human resource forecasting is important because of various external pressure that affect resources forecast includes: Amount of production. Technological change. Supply and demand condition. {text:list-item} Auditing is an intensive, analytical and comparative process. Human resources auditing has to do with investigation into job analysis, recruiting, testing, interviewing, training, promotion and transfer personnel appraisal, labour relations, employee benefits and service, wages and salaries, administrative and personnel research. Computerized personnel system today uses human resources skill inventories. This inventory require a lot of data, which include personnel factors, education and training experiences, skill job experience and other additional information. It is obvious that it is an overstatement to say that the reporting of HRA information in external annual reports brings with it the question of its audit. Costs incurred in human resource are readily subject to verification by the auditor and thus present no new problems. Cost expirations on the other hand, if based on the theoretically sound assessment of future benefits remaining for the organization, present some problems for the auditor because human resource and behavior are highly complex. But, conventional accounting also uses estimates, assumptions, in many areas such as depreciation related to the future which could be as unpredictable and less accurate. The verification of value-based data for human resource in annual reports had represented a different and more substantial problem for the auditors. However, there had been found a growing interest in value-based human resource accounting at some time in the future could not be ignored. Flamholtz suggested that: â€Å"Human resource accounting will have an impact upon corporate financial reporting. In the future, corporations would have to report on their investments in human assets. At first this information will be reported in the chairman’s letter of corporate annual reports. The purpose will be to show management’s attention to building human assets. Some companies may choose to include this information in a statement of intangibles, and some will include it in proforma financial statements. Ultimately, however, it will be included in conventional statements as a generally accepted accounting practice† {text:list-item} Theoretically, human resources accounting had been explained from different analysis made by different authors. Conner (1991) in his theory titled â€Å"the resource theory† considered human resources in a more explicit way. This theory considered that the competitive position of a firm depends on its specific and not duplicated assets. The most specific (and not duplicated) asset that an enterprise has is its personnel. It takes advantage of their interdependent knowledge that would explain why some firms are more productive than others. With the same technology, a solid human resource team makes all the difference (Archel, 1995). Another interested theory is that of the two principles of â€Å"human resource cost† and â€Å"expenses recognition principle† Theoretically, the two principles of ‘human resources cost’ and ‘expenses recognition principle’ have been used to explain the treatment of human resource accounting in the financial statement. Accountants are known with human resource cost principle of treating human resource in the financial statement. They claimed to have accounted for human resource cost for a long time before the phrase ‘human resource accounting’ come into light. Generally, they have followed the practice of changing human resource cost, associated with production (e. g. direct labour) to inventories manufactures and changed all other human resource cost(wages and salaries) to operating expenses in the period incurred. This principle of accounting for human resource provides little insight into the recording of human resource cost but it does not show or identify human resource as an asset in the balance sheet. Strictly speaking, for the purpose of this research the accepted theory had been deeply rooted in different models of accounting for human resources as explained by Jawhar Lal (2003). {text:list-item} These two under-listed method of accounting for human resources will be critically examined and explained broadly for the purpose of this work. Human Resource Cost Accounting (HRCA), i. e. , cost-based human resource accounting. Human Resource, Value Accounting (HRVA), i. e. , value-based human resource accounting. {text:list-item} HRCA may be defined as the measurement and reporting of the costs incurred to acquire, develop and replace human resources. Generally speaking, (i) historical costs and (ii) replacement costs are recognized in human resource cost accounting model. Historical Cost (Acquisition Cost) of Human Resources This model known as the historic cost model focuses upon the amount of expense incurred during the defined period on formal training and orientation, familiarization and on-the-job training, and formal development and experience. This is the amount of the additional development and experience. This is the amount of the additional investment in the acquisition and development of human resources. Acquisition cost involve costs of recruiting, selecting and hiring people to meet an organisation’s present and future human resource needs. These costs refer to the sacrifices that must be incurred to ‘acquire’ a new employee. Development costs refers to the sacrifice (costs) that must be incurred to train a person either to provide the level of performance normally from an individual in a given position or to enhance the individual’s technical, administrative, or interpersonal skills. Development costs include these components: Orientation, off-the-job training, and on-the-job training. These three components generally include costs such as salaries, tuition, materials, travel and consulting fees. Orientation costs are costs associated with formal orientation of employees. The orientation makes employees familiar with personnel policies, company products, facilities and so on. Orientation costs are generally a mixture of salaries and materials. The salaries are for both trainer and trainee. Materials may include brochures describing firm policies, history, etc. Off-the-job training costs are incurred in formal training not directly connected with actual job performance. Formal training programmes may be advance technical training, or management development programmes. Off-the-job training costs may include salaries, tuition, meals, travel, facilities costs, consulting fees, and materials. Salaries include the cost of trainers as well as trainees. On-the-job training costs are incurred in training an individual on the job itself rather than in formal training programmes. On-the-job training is used not only for production workers but also for professionals such as accountants, engineers, and management trainees. The cost associated with on-the-job training include labour and materials costs. Accounting for Historical Costs Historical costs of human resources are treated in the same way as expenditure on fixed assets such as buildings, plant and machinery. Upon capitalization, the amount of investment in human resources will appear as assets on an enterprise’s balance sheet, and be written off over the expected employment life of the particular group of human resources employed in the enterprise. This allotting process involves recording of investments in human resources through a capitalization process; recording of routine (periodic) expectations of such capitalized items using a suitable mortization procedure; recording of losses on account of special expirations which may result from obsolescence of investments in certain skills or knowledge capabilities or the turnover of personnel; and dynamics and conditions of human resources in terms of investments therein. The determination of a suitable amortization procedure to recognize expirations in human resource is difficult and highly involved. Human resource investments are of a highly varied nature with different periods of long term benefits. Further, uncertainties of conditions of employees, and even mortality add to the complication of deciding upon appropriate amortization practice. Ideally, expiration of human resource investments should be determined by association with those periods during which the benefits of the investments are experienced by the entity. As example, cost of recruiting should be amortized over a period of time which is the best estimate of the remaining time that the individual will remain actively in the employment of the company. Training costs should be amortized over a period which is the best estimate of the time during which the benefits for such training will be enjoyed by the firm. Special training to develop a skill which will be utilized for a short time period should be amortized rapidly. General executive training on the other hand, may be amortized over the estimated remaining tenure of the recipient with the company. Amortization time periods should never extend beyond the date of the recipient’s tenure with the organization. TABLE 2. 1 ABC COMPANY LTD. BALANCE SHEET AS AT 31ST DECEMBER, 2003 FINANCED BY: TABLE 2. 2 ABC COMPANY LTD INCOME STATEMENT FOR THE YEAR ENDED 31ST DECEMBER, 2008. In summary, while cost-based HRA system, are rather severely restricted in the range of their usefulness, within that range, they can be quite worthwhile. Furthermore, the applicability of existing accounting techniques and the familiarity of managers with these techniques suggest that such an approach can save as a logical starting point. Replacement Costs of Human Resources. Replacement costs as used here refers to the estimated costs that would have to be incurred by an enterprise in order to replace its existing human resources with others of similar ability and experience. The determination of replacement cost involves estimates and these estimates are concerned with the present rather than with the future. Flamhottz has developed a concept (model) for calculation of ‘positional replacement cost’ which he defines as the sacrifice that would have to be incurred today to replace a person occupying a specified position with a substitute capable of rendering equivalent services in the given position. There are three basic elements of positional replacement costs; acquisition costs, development cost and separation costs. Acquisition and development costs still remain as discussed under historical cost of accounting for human resources. Separation costs are or incurred as a result of an employee leaving a position or job in an organization. It includes three basic components: separation compensation costs, differential pre-separation performance cost, and vacant position cost. These costs are generally capitalized and amortized, but should be expensed when the employee ceases to be employed. Separation compensation cost is the cost of severance pay, of any personnel. It may range from very little or no cost to a person’s salary for one year, and perhaps more. Differential pre-separation performance cost is the cost of lost productivity prior to the separation of an individual from an organization. There is a tendency for performance to decrease prior to separation. In many cases, differential pre-separation performance costs may be difficult to measure for specified individuals but may be measurable from historical performance records by personnel classifications. Vacant position costs may be incurred during a period when a search is made for replacement in other positions, holders of the latter may perform less effectively when the former is vacant. This difference in performance or less performance can be termed a cost of vacant position. Evaluation In a sense, replacement costs can be viewed as representing a bridge between historical cost approaches and economic value approach. The justification for considering replacement cost as a form of economic value is the proposition that the value to an organization of an individual’s services is reflected by the amount by the amount that the organization would have to pay to replace their services. Furthermore, replacement costs are present-oriented rather than future-oriented. Thus, it is not necessary to make estimates about the future in order to determine human resources values in terms of replacement costs. There are several difficulties associated with the use of replacement costs for human resource accounting. Replacement costs are often irrelevant since management may be either unwilling or unable to replace a particular individual with another person of similar abilities. {text:list-item} Jawhar Lal (2003) explained in his study that human resource value accounting is an attempt to measure the value of human resources on the basis of benefits accruing to an organization. The amounts of such benefits are derived from the value differentials attributable to investment in human resources. Many authors have developed models for calculating (estimating) the value of human resources of an organization. These models have some similarities, but they do vary somewhat in both concept and in choice of surrogates. For this research work to proffer solution to the question of how human resources of an organization can be valued. Some models have been used thus; Hermanson’s model Hermanson discussed two possible valuation methods, both of which are based on economic concepts of value: (a) The Unpurchased Goodwill method, and (b) the Adjusted Present Value Method. Unpurchased Goodwill Method: Hermanson had suggested that the value of human resources of an organization may be assessed by capitalizing earning in excess of normal earnings for the industry or group of companies of which the firm is a part. This approach is historical cost-based and thus of limited use as a predictor. Also, if it is based on projected earnings rates it could be no better. This approach implicitly assumes a zero value for all human resources in competitive situations since a positive value of human resources requires above average earnings. Adjusted Present Value Method: This method requires four steps in order to arrive at the value of the human assets. Estimate annual wage and salary payments for five years into the future. Calculate the present value of estimated wage and salary payments by applying a discount factor equal to the normal rate of return in the economy. Calculate an average efficiency ratio based on the previous five years performance. This ratio is found by dividing the actual earnings of the firm by normal earnings for each year and averaging the result. (In making this calculation, the latter years receive more weight than the earlier years). Multiply the present value of the future wage and salary payments by the average efficiently ratio. The resulting figure represents the estimated present value of the human resources. This method also is related to Hermanson’s unpurchased goodwill model and shares the same limitations. In addition, it may be criticized on the ground that future compensation is as much as measure of the liability of the firm employing the individual as it is an asset. The concept, therefore may relate to the human capital represented in individuals employed by the firm. Both of Hermanson’s models were suggested as possibilities for external reporting and management uses. Giles and Robinson’s Model Giles and Robinson suggested that the valuation of human assets should be made in term analogous to the valuation of a business on a going concern basis. The price earning ratio, which relates market capitalization to the latest reported earning figure is their point of departure. Based on a sample of companies with similar characteristics, an average P/E multiple is computed and then adjusted to arrive at the multiple applicable to the firm by providing for (deducting from the average multiplier) the factors that are not related to human assets. The multiple is further adjusted as needed, for application to different job categories. Gross remuneration of employees and all additional expenditures related to investments in human resources are capitalized by using the appropriate multipliers. The technique provides the basic data necessary for periodic human asset, balance sheets and income statements and human asset profiles and projections of the firm. The multiplier represents a number of year’s capitalization of the annual human resource figure. The total human asset value in a firm is either equal to or less than the amount of ‘goodwill’ (the going concern value less net non-human assets). Due allowance is made for other goodwill elements, such as product loyalty, patented processes and the value of long term contracts. The net change in human assets value in a period is computed as the difference between capitalized amounts which enhance the value and capitalized provisions for dimension or amortization of value. Lev and Schwartz’s model This model determines present value of future earnings of a person in an organization. The model developed by Lev and Schwartz to estimate human capital value of a person (y years old) is: EVr*=t=rTPr? t+1)i=rtIi1+rt-r Where: EVr*= the human capital value of a person ‘r’ years old. I(i)= the person’s annual earning until retirement and this series is represented graphically by the earnings profile. r= a discount rate specific to the person. T= retirement age. Pr(t)= Conditional probability of a person of age ‘r’ dying in year ‘t’. I*t=fI? (t), t=r,.. ,T This model provides a reasona ble measure of human capital which could be used for aggregation in macro statistics and in assessing the dynamics and mobility of such capital. While the authors indicate that capital values determined by use of this model will provide financial statement uses with valuable information about changes in an organization’s labour force, the model’s use for practical decisions of managers of organizations or of potential investors in organization is obscure or even non-existent. Organ’s Model Organ attempted to measure in monetary terms the net present values of some of the human resources of a certified public accounting firm. A human resource value model was utilized in the research which is exhibited in table 2. Table 2. 3 Major Determinants of human Resource value Model Source: Pekin Organ, â€Å"Application of a Human Resource Value Model: A field Study†, Accounting, Organisation and Society, Vol. 1 No. 2-3, 1976, p. 198. According to Organ, there are seven major determinants of the values of human resources. Monetary value benefits potential. The individual performance index. Efficiency index. S tandard work index. Maintenance costs (salaries or wages) Start-up costs (recruiting, initial training). Training and development costs. Probability of continued employment. Probability of survival. Organ believes that has model generates data that are amiable for use in an on-going manner like a performance evaluation system or a human resource value accounting system. Organ’s model has two major limitations which are, one, the ‘total’ value of the individual is not considered, and two, the model is limited for use in professional service organizations. Jaggi and Lau’s Model In human resource valuation, there is a problem of forecasting the expected promotion chances and tenure of employees on an individual basis. To overcome this problem, Jaggi and Lau refer to ‘group’ as homogenous group of employees who may not be necessarily working in the same department. They claim that on a group basis it is possible to know the percentage of people (in a particular group or department) likely to get promotions or to leave the organization before death or retirement in future years. This model assumes that the pattern of employees’ movement generally remains constant over time. Therefore, predictions based on historical data for one period can be used for future periods also. The authors assert that with some intuitive justification, the model is likely to provide greater accuracy and reliability. Morse’s Model According to Morse in his study â€Å"A Note on the Relationship between Human Assets and Human Capital†, (1973), the following equation was implicating attributed to Flamholtz: A=i=1NrTIi(t)1+rt-r+rTX(t)1+rt-rdt Equation 1 Where A= human assets value to a formal organization; N= Number of individuals currently employed by the organizations; R= current time; T= highest time at which an individual currently employed leaves the organization; Ii(t)= net value of the services rendered by individual ‘i’ at time ‘t’ to the organization, Ii(t)=Gi(t)-Ei(t). Gi(t)= gross value of services rendered by individual ‘i’ at time ‘t’ to the organization. Ei(t)= all direct and indirect compensations given to individual ‘i’ at time ‘t’ by the organization. X(t)= value of services of all individuals presently employed working together in excess of value of their individual ervices at time ‘t’ and r= time value of money. Morse then converts the Lev and Schwartz equation, which determines an individual’s human capital value under certainty to: C=i=1NrTEi(t)1+rt-rdt Equation 2 Which according to Morse, is the total â€Å"human capital employed in an organization† as it exists at time ‘r’. Now, by expand equation 1 and re-arranging it, the writ e says: Equation 3 says that the present value (PV) of human assets equals Total Present value (TPV) of human resources less present value of payment to the employeed. Flamholtz Model Flamholtz in 1971 proposed a normative human resources valuation model which would trace the movement of an employee through organizational positions or service state where the employee â€Å"†¦ is expected to render in specific quantity of service to the organization during a specified time period. The probability of the individual occupying this service state is needed so that expected service from the individual can be derived using: ES=i=1NSiP(Si) Equation 4 Where: Si= services that are required from the individual in a service state; and PSi= probability that the individual will occupy the particular service state. The service than an individual renders determines his or her value to the organization and Flamholtz stated that the monetary equivalent of this services can be represented in two ways. The first way is to determine the quantity and price of the services and use their product as the monetary equivalent, and the second expected services are discounted so that their present value can be determined. Also, in 1972, Flamholtz offers a model for calculating an individual’s value to an organization using the present value of the set of future services the employee is expected to remain in the organization. This model is conceptually sound from a benefit point of view and would have left little room for improvement. During this same year, Flamholtz proposed ‘expected realizable value’ as a form of economic valuation of the human resources. His model postulates that an individual is not valuable to an organization in the abstract. An individual is valuable to an organization in relation to the personal attributes and the characteristics of the organization. On a conceptual and theoretical level, Flamholtz has tried to identify the key variables that determine an individual’s value to an organization and the inter-relationships of such variables; he recognizes that these determinants may land themselves to monetary or non-monetary indicators. The model developed by Flamholtz is shown in table 2. 4 below. TABLE 2. 4 Revised Model of the determinants of an Individual’s value to a formal organization Source: Eric Flamholtz, â€Å"Human Resource Accounting: A Review of Theory and Research,† unpublished paper presented to the Organization Behaviour Division at the 32nd Annual Meeting of the Academy of management, Minneapolis, Minn. , August 15, 1972, p. 10. Flamholtz suggested appropriately that this â€Å"model is suggested as a first step toward the development of a theory†. It is conceptual theoretical and perhaps only impressionist. One of the most difficult aspects of calculating realizable value is the estimation of the value of a person’s expected services. Flamholtz had proposed that it might be desirable to use a substitute measure of surrogate, for this purpose. Examples of possible surrogate measures include compensation, replacement cost and performance indexes. In an experiment designed to test the appropriateness of using these measures. Flamholtz found that all three may be relevant for this purpose. He suggested that the choice of the ‘best’ measure in a specific situation will depend on the intended use of the data. To summarize, according to Flamholtz, the measurement of human resource value of an individual to an organization requires the following: Estimate the total time period during which the individual can be expected to render services to the organization. Identify the various service states (i. e. position) that the individual may occupy during the time he is with the organization. Measure the value derived by the organization if the individual occupies the various service states for the specified time periods. Estimate the probability that the individual will, in fact, occupy each state at the specified future time. Akintoye’s Model Akintoye in 2006 proposed the ‘Net Benefit Model’ to human resources accounting in service organization as an expectation of the earlier conventioned models of Morse (1973), Lev and Schwartz (1971, 1972) and Flamholtz (1971, 1972). In this type of an organization, the estimate of benefit generation is a relatively simple exercise. Each employee has a stipulated and readily ascertainable billing rate and amount of time (measured in billable hours) over his or her estimated useful life with the organization. That may be other types of organizations that give themselves to parallel measurement like doctors and lawyers. The Net Benefit Model as proposed by Akintoye is hereby stated in it most general form below, thereafter the suggested constructs are explained and illustrated in details. Cij=j=1nk=tE-t1(1+r)c? Bqj Equation 1 Where *Figure 1: Adjusted Net Value of Human Resource for the *Organization The equation 1 above tells us that the total adjusted net present human resources benefit of a services organization is equal to the summation, discounted certainty-equivalent net benefits of the employees in the organization as shown in the above figure. The major thrust of this work is to conceptualise the determinations of certainty-equivalent net benefit streams generated by each individual, after all, the individual are determined, the total human resources benefit for the organization can be resolved by relatively simple procedures of discounting aggregation (Equation 1 and figure 1 refer). {draw:frame} Figure 2: Major Determinants of Certainty Equivalent Net Benefits {draw:frame} Empirically, analysis made by Walker (1995) with the aid of diagram showed that Human Resources Accounting in services organization seeks to make managers more of the importance of people as valuable resources and to hold managers more accountable for these resources. It is also an excellent way to assess management performance in this use of human resources. In this way it is expected to encourage better planning for human resources and better decisions wherever they involve people. Lastly, Human Resources Accounting in service organization is an excellent way to encourage managers to take a long-run outlook towards the value of people, rather than a short-run, quick-profit outlook that ignores human resources. Figure 3 Source: James W. Walker (1995), Grolier Library Adams (1965) stated that an individual who is involved in an exchange relationship, such as exchanging services for pay in a gainful employment situation, will perceive his or her inputs in more than monetary terms. The perceived input include effort, education, experience, skill, seniority and job status. Inputs are considered relevant only if they are perceived as inputs by individual contributor. On the other side of the exchange relationship is what the individual perceives he or she is deriving from the job-outputs. These are categorized in terms of their recognition and relevance and include salary, prerequisite, prestige and personal fulfillment. The individual will make comparisons of his or her output-input ratio with the situations of others whom he or she considers equal, in an all round sense. The purpose of this comparison is for the individual to determine whether the ratio of his or her output to input is fair. In making this comparison, the individual has in mind another specific individual whom Adam calls the individual’s ‘referent’. When the normative expectation of the individual in this comparison is violated to that of his or her output-input ratio as perceived is not equal to that of his or her referent (peer), then a feeling of in equity may result. Note that in this definition of inequity, the absolute level of outputs and inputs for the individual and his or her referent is irrelevant. What determines the equity of this output-input comparison is the individual’s perception of what he or she is giving and receiving as well as what he or she perceives the referent is giving and receiving. The relationship may occur when the individual and his or her referent are in a direct exchange relationship with a third party. {draw:frame} Symbolically, inequity exists when: Where: Oi=Output of the individual. Similarly, the individual will perceive a condition of equity when: The relationship of â€Å"equity theory† to the individual’s perceived rewards and peer’s perceived reward is that when the balance of ratio of these indices is disturbed, this will affect the individual’s internal satisfaction. Also it should be clear from Adam’s model that a feeling of inequity may exist when the individual perceives his or her ratio of output as greater or less than his or her referent’s ratio. This indicates that the model is realistic and not unidirectional. CHAPTER THREE RESEARCH METHODOLOGY 3. 0 INTRODUCTION This chapter covers the method used in the collection and generation of data in carrying out this study. It deals with the basic methods, sources of data and procedures used in gathering and analyzing of data and the problem s encountered in collecting the information required for the research. 3. 1 RESEARCH DESIGN Research design means the structuring of investigation aimed at identifying variables and their relationship to one another. It is used for the purpose of obtaining data to enable researcher test hypothesis and answer research questions. In an attempt to properly carryout this research, the researcher has obtained materials from both primary and secondary data. PRIMARY DATA: Primary data is information obtained for particular purpose/problems under consideration. According to Anyanwu (1994), it is first hand â€Å"tailor made† information be it personal, by a phone and by use of questionnaire administration. This research work employed the use of closed ended questionnaires administration as its sources of primary data in order to get the business opinion on the numerous questions to be asked. SECONDARY DATA: Is information assembled for some other purpose which the researcher finds relevance to his own research and incorporates these into his own work. Sources of secondary data used in this research includes articles in journal, textbooks, post written project work, newspaper articles, Access bank Annual Financial Report. 3. 2 RESEARCH POPULATION/POPULATION SIZE . 3 SAMPLING PROCEDURES However, due to some constraints like money, time, human and material resources and other facilities; the use of the entire research population is not only difficult but not feasible. Hence, there is need for the use of a subset of the entire population. Based on this fact, the use of judgemental/non-probability sampling is employed in choosing the sample size. Sampling according to Anyanwu (1994) is a pr ocess of selecting a proportion of the population for the purpose of generalizing the result from he sample about the population itself, the target population and any other population having the same characteristics. The researcher has some element of control because in non random sampling process, the researcher selects his sample on the basis of his own knowledge of the population its elements and the nature of the researcher aim. 3. 4 SAMPLE PLAN The study employed the use of primary data through questionnaire sampled among the employees of Access Bank Plc. , service industries and professionals. A total of fifty questionnaires were administered and these questionnaires were distributed to the selected sample size. At the end, 40 completed questionnaires were personally retrieved. Thereafter, the completed questionnaire were tested for validity 3. 5 DATA ANALYSIS Based on the nature of the study, analysis has been limited to the use of Chi-Square (? 2). Data analysis contains the statistical calculations performed with the raw data collected to provide answer to the questions initiated in the research. Chi-Square (? 2) is defined as the â€Å"sum of the ratio of difference between the square of observed and expected frequencies† (Hoel Paul, 2005). It is a measure of significances and is important in hypothesis testing especially in the type of research where only people who are among the managerial staff of the institution are required to fill the questionnaires to compute the Chi-Square, we find the difference between the sum of square of the observed and expected frequencies and divide whatever is gotten by the expected frequencies. Mathematically, the Chi-Square can be expressed thus, is given as: ? 2=O-E2E O is the observed frequency. E is the expected frequency. ? is the symbol of summation If the value of the observed value is greater than the expected value, the Chi-Square will largely indicate a poor experimental agreement, if the observed value and the expected value perfectly agree with one another; the value of the Chi-Square will be zero. Indicating an excellent or perfect experimental agreement, however, the value of the Chi-Square can never be zero Taylor (1977). The degree of freedom (df) is another important feature of the Chi-Square distribution. Its computational formula is given as: df=(r-1)(c-1) The decision rule is that if the computed value of Chi-Square is greater than tabulated critical value (? ). The null hypothesis is rejected as the state of significant. If the test is less than the critical value, the null hypothesis is retained (Murray 1977). A Chi-Square test is always a one tailed test. The level of the significance is 0. 05 or 5% which will be given in the Chi-Square table. 3. 6 RESTATEMENT OF RESEARCH QUESTIONS Most income statements are inc omplete without adequate consideration and inclusion of human resources element in the financial statement. The following are the research questions: How can the monetary value of employee service be established? Can these monetary values aid the management in internal control problem? What are the possible effects of the monetary worth of employee service to the profitability of an organization? What impact would the development of employee have on the general performance of an organization? 3. 7 RESTATEMENT OF RESEARCH HYPOTHESES Hypotheses set to be tested are stated below: H0: There is need for capitalization and amortization of human resources like fixed assets in financial statement. H1: There is no need for capitalization and amortization of human resources like fixed assets in financial statement. . 8 LIMITATION OF THE STUDY Factors limiting the scope of the study are as follows: TIME: The research is expected to merge school activities as a student with gathering data for this study. Also, the staffers of Access Bank Plc have to combine their daily work with attending to the researcher using their leisure time. DISCLOSURE OF HUMAN RESOURCE ACCOUNTING INFORMATION: Company had not made any serious attempt to provide HRA information in their published annual reports and is an area which is not yet fully developed. Further to attach quantitative values to them. The report is limited to use of questionnaire to gathered relevant data. Inspite of these limitations, this investigation will yield beneficial results and the limitations of this study will not have any significant effect on the research result. CHAPTER FOUR PRESENTATION AND ANALYSIS OF DATA {text:list-item} This chapter presents and analysis the data collected from Access Bank, First Bank Plc and United Africa Company (UAC). This is done on other to find out the possibly of human resource accounting. Through this analysis, the hypothesis set forth is either validated or nullified. The hypothesis states that most income statement are incomplete without adequate consideration and inclusion of monetary value of human resource element in the financial statement, and there is need for capitalization and amortization of human resources like other fixed asset in the financial statements. The findings present in this research are based on the response on the model of data selection supporting or negating the hypothesis. SUMMAR Y OF THE QUESTIONNAIRE DISTRIBUTED AND RESPONES COLLECTED The table shows that out of 30 questionnaire representing 42. % of the total distribution which were administered to Access Bank 27 or 38. 6% were returned, leaving a shortfall of 4. 3%. 20 questionnaire representing 28. 6% of the total distribution were administered to First Bank, of this questionnaire 19 representing 27. 1% were returned leaving a shortfall of 1. 4% while 20 questionnaires representing total distribution were administered to UAC, 18 representing 25. 7% were returned but 2 which is 2. 9% of the questionnaire were not returned. It should be noted that all returned questionnaire were used in this research based on the responses to the question. The researcher decides to select questions closely related to the hypothesis for the testing of the hypothesis. {text:list-item} Earlier in this research, it has been show that different schools of thought exist in respect of human resources accounting. In order to ascertain possibility of human accounting the analysis of all the questions will have to be used {draw:frame} TABLE 4. 2: DISTRIBUTION OF RESPONDENTS BY EDUCATIONAL QUALIFICATION {draw:frame} TABLE 4. 3*: DISTRIBUTION OF RESPONDENTS BY *HOW LONG THEY HAVE BEEN IN THE ORGANIZATION {draw:frame} TABLE 4. *: DISTRIBUTION OF RESPONDENTS BY *MARITAL STATUS {draw:frame} TABLE 4. 5*: DISTRIBUTION OF RESPONDENTS BY *COMPANY THEY WORK {draw:frame} TABLE 4. 6*: DISTRIBUTION OF *THE RESPONSE ON THE QUESTION â€Å"HAVE YOU HEARD ABOUT HUMAN RESOURCES ACCOUNTING? † {draw:frame} From the above, 64 respondents answered the question. 85. 9% have heard about human resource accounting, while 14. 1% said they have not heard about human resources. TABLE 4. 7*: DISTRIBUTION OF *THE RESPONSE ON THE QUESTION â€Å"DO YOU THINK THAT THE SKILL OF EMPLOYEE CAN BE MEASURED IN MONETARY TERMS? † {draw:frame} Out of the 55 respondents who have agreed that they have heard about human resources accounting, 56 agreed to the fact that the employee skill can be measured in monetary terms, while 8 respondents said the skill cannot be measured in monetary terms. TABLE 4. 8*: DISTRIBUTION OF *THE RESPONSE ON THE QUESTION â€Å"DO YOU THINK THIS SKILL *IS *TRUELY REFLECTED IN THE FINANCIAL STATEMENT OF AN ORGANIZATION? † {draw:frame} 48 out of the 64 respondents says that the skill is not truely reflected in the financial statement, while 16 said the skill is truely reflected in the financial statement. TABLE 4. *: DISTRIBUTION OF *THE RESPONSE ON THE QUESTION â€Å"ARE YOU SATISFIED WITH THE PRESENT METHOD WHEREBY HUMAN RESOURCES IS REFLECTED IN FORM OF SALARIES AND WAGES ONLY? † {draw:frame} In the above question 47 respondents replied that they were not satisfied with the present method whereby human resources is shown in form of wages and salaries. 17 respondents believed that it were to shown in form of wages and salaries *TABLE 4. *10*: DISTRIBUTION OF *THE RESPONSE ON THE QUESTION â€Å"DO YOU FEEL THAT HUMAN RESOURCES SHOULD BE CAPITALIZED AND AMORTIZED LIKE OTHER FIXED ASSETS? † {draw:frame} Out of the 64 respondents, 53 believe that human resources should be capitalized and amortized with other financial assets, while 11 respondents said human resources should not amortized and capitalized. TABLE 4. 11*: DISTRIBUTION OF *THE RESPONSE ON THE QUESTION â€Å"DO YOU THINK MONETARY WORTH OF AN EMPLOYEE SKILL OR SERVICES CAN AFFECT THE PROFITABILITY OF AN ORGANIZATION? † {draw:frame} 58 i. e. 90. 6% were of the opinion that the monetary worth of an employee can affect the profitability of organization, while 9. 4% were of the view that such cannot affect the protability of the organization. TABLE 4. 12*: DISTRIBUTION OF *THE RESPONSE ON THE QUESTION â€Å"DO YOU THINK THIS MONETARY VALUES OF HUMAN RESOURCES CAN THUS BE JUSTIFIED LIKE ANY OTHER ITEMS IN THE INCOME STATEMENT? † {draw:g} 54 respondents states that the monetary values of human resources can be justified like other items in the income statement, i. e. they can be treated and adjusted in the financial statement, while 10 respondents says otherwise. TABLE 4. 12*: DISTRIBUTION OF *THE RESPONSE ON THE QUESTION â€Å"DO YOU THINK THAT HUMAN RESOURCES ACCOUNTING IS POSSIBLE? † {draw:frame} 82. % of the respondents felt that human resources accounting because in production we cannot do without human factor, while 17. 2% feel that human resources accounting is totally impossible. TABLE 4. 13*: DISTRIBUTION OF *THE RESPONSE ON THE QUESTION â€Å"DO YOU THINK INCOME STATEMENT IS COMPLETED WITHOUT THE CAPITALIZATION ND AMORTIZATION OF HUMAN RESOURCES? † {draw:frame} 51 respondents believe that inco me statement is not completed without the capitalization and amortization of human resources, while 13 respondents believe that there is no need for the capitalization and amortization of human resources. TABLE 4. 14*: DISTRIBUTION OF *THE RESPONSE ON THE QUESTION â€Å"DO YOU THINK INCOME STATEMENT IS COMPLETE WITHOUT ADEQUATE CONSIDERATION OF HUMAN RESOURCES? † {draw:frame} 55 respondents maintain and believe that human resource elements are not well handled in the financial statement which the make the income statement incomplete, while 9 respondents feels that the income statement is complete without the consideration of human resources. TABLE 4. 15*: DISTRIBUTION OF THE RESPONSE ON THE QUESTION â€Å"DO YOU BELIEVE THAT HUMAN RESOURCES ACCOUNTING WILL HAVE IMPACT UPON CORPORATE FINANCIAL REPORTING IN THE FUTURE? † {draw:frame} 7. 8% of the respondents believe that human resources will have no impact upon corporate financial reporting in the future. 92. 2% felt that human resources accounting will have great impact upon corporate financial reporting in the future. TABLE 4. 16*: DISTRIBUTION OF *THE RESPONSE ON THE QUESTION â€Å"ARE HUMAN RESOURCES (PEOPLE) THE MOST IMPORTANT ASSET OF AN ORGANIZATION? † {draw:frame} TABLE 4. 7*: DISTRIBUTION OF *THE RESPONSE ON THE QUESTION â€Å"DO HRA INFORMATION PLAY ANY ROLE IN MAKING INVESTMENT DECISION BY INVESTORS AND OTHER USERS? † {draw:frame} 58 out of the 64 respondents felt that human resources accounting will play an important role in making investment decision by investors. 6 respondents believe that human resources accounting cannot affect investors’ decision in making in investment decision. {text:list-item} Question 5 and 10 give response to the null hypothesis which is to be tested. CHI-SQUARE TEST {draw:frame} {draw:frame} CHI-SQUARE TEST {draw:frame} {draw:frame}