Essay on The Importance of Stem Cell Research - 1060 Words

Imagine a world where the diseases we know today are virtually eradicated, and where incurable injuries are a thing of the past. Even though this sounds like a science fiction movie, advances in modern science are making this statement more of a reality than a dream. This can be accomplished through stem cell therapy and cell differentiation. Stem cell therapy is like an intervention, in which new cells are introduced into the body or tissue in order to treat a disease or injury (Haldeman-Englet, Chad). Cell differentiation is the process in which a cell has the potential to become physically/fundamentally and functionally different from one another Also meaning they are pluripotent (Smith, S.E). These special cells have many uses, thus†¦show more content†¦Somatic stem cells, also called adult stem cells, may also be used, however they have been said to not proliferate as quickly as the embryonic stem cells. Somatic stem cells are found throughout all the body tissues excep t in the ovaries or the testis. Then these somatic stem cells can then be transplanted into the recipient to encourage their own stem cells to begin the repair process. Also the somatic stem cells can be manipulated into other cell types, which is a well controlled process of genetic modification (Stemcells.nih.gov/info/basics/basics4.asp). It is a safe procedure and because they are the recipients own stem cells the body will not reject them. Using the adult stem cells will also eliminate a lot of controversy that surrounds the use of embryonic cells. Transdifferentiation, a theory which states that a non-stem cell could be transformed into a different type of cell is also being experimented with. This is also known as Somatic cell nuclear transfer (SCNT), which is a reprogramming technique that is also used in cloning technology. This has been reported to happen within some organisms such as a newt, and results in regeneration. (http://encyclopedia.thefreedictionary.com/transdiff erentiation). Many speculate as to the awesome potential stem cells have. Stem cells notShow MoreRelatedThe Importance Of Stem Cell Research1278 Words   |  6 Pagespaper, there has always been a lot of controversy surrounding stem cell research and the ethically rights researchers have obtaining it, let alone experimenting with it. Therefore, it is no surprise that before RCT with stem cells on humans were approved and accepted, trials were done on mice and rats. While it is not ideal and in no way similar to the effects on humans, experiments done during this phase were useful in viewing how stem cells actually alter and impact osteoarthritic joints. In an experimentRead MoreThe Importance Of Stem Cell Research805 Words   |  4 Pageshereditary altering. In stem cell research, â€Å" An isogenic human iPSC cell line precisely corrected by the CRISPR-Cas9 system was recently constructed, despite the handling difficulties associated with gene editing of human stem cells† (Kim, â€Å"CRISPR-Cas9: a promising tool for gene editing on induced pluripotent stem cells.†) iPSCs, which are fundamentally the same as embryonic stem cells, are pluripotent cells with a high self-reestablishment rate that can separate into all cell sorts; be that as itRead MoreThe Importance Of Stem Cell Research812 Words   |  4 Pagesscientists has recognized a vital regulator of hematopoiesis, the process of making new blood cells after bone marrow transplants, bone marrow injury, and during systemic infection, creating new blood cells, including immune cells. This regulator is a protein known as the Del-1 (developmental endothelial locus–1). Researchers have deemed that focusing on Del-1 will be an effective way to upgrade stem cell transplants for both donors and recipients. It is also determined that there could be also methodsRead MoreThe Importance of Stem Cell Research Essay1649 Words   |  7 Pagessuch as above kill off important cells that reproduce rapidly to help the body function normally. Well, what alternatives does one have to turn to when the time clock runs out for all cells, resulting in death. Stem cell usage is a second chance given that doesn’t set death as an essential from these fatal diseases. Stem cell research is an unaware issue to society that could possibly be the antidote to saving lives, and to others who are familiar with the research is a controversial issue on howRead MoreThe Importance of Stem Cell Research Essay2451 Words   |  10 Pagesto stop taking risks†. Dr. Elias Zerhouni fro m the National Institute of Health gave this quote during an interview to a reporter in 2007. He was referring to Stem Cell research, a controversial medical issue of today. Louise Brown of Manchester, UK owes her life to scientists and doctors taking risks and exploring the world or Stem Cells. In 1978 she became the first baby to be born via in-vitro fertilization, a process where a woman’s egg is harvested and mixed with male sperm to become fertilizedRead MoreThe Importance of Stem Cell Research Essay examples1503 Words   |  7 Pagesmedical research of scientists improves, new treatments are found that enable people to have a longer lifespan and live healthier. Medical researchers continue to discover new medicines that help people overcome fatal diseases and allow them to achieve a more sustainable life. As scientists research the potential of treatment for diseases, there is a promising future in stem cells that offer a possible treatment for a wide variety of disea ses. Scientists discover the capabilities of stem cells throughRead MoreThe Importance of Stem Cell Research Essay example1686 Words   |  7 PagesOver the last decade the use of stem cells has been a controversial and heated topic. Debates have exploded over every aspect of stem cell research. It has been speculated by scientists that stem cell research may have the potential to cure harmful diseases or even regrow organs. However some find that the health issues seen in earlier attempts to use stem cell transplants and ethical controversies involved with extracting stem cells, make it very dangerous to further investigate. In actuality theRead MoreStem Cell Research in America: A Perfect Storm of Ideology, Politics, Science, and Religion1818 Words   |  7 Pagesï » ¿Stem Cell Research in America: A Perfect Storm of Ideology, Politics, Science, and Religion By: Me March 30, 2012 Abstract This paper discusses the recent history of stem cell research in the United States, tracking the controversies, politics, and promise of new technology that comes with a moral price. Starting in August of 2001, with President Bushs request that Stem Cell Research not be paid for with federal funding, the battle of science against religion began. (Rosenburg, 2001) DespiteRead MoreThe Expanding Field of Stem Cell Research744 Words   |  3 PagesStem cell research is one of the most widely expanding areas of scientific research being conducted all over the world today. In basic terms, stem cell research is the research of stem cells; however in actuality is much more complicated. A stem cell is a cell with the ability to develop into any of the cell types that make up the tissues and organs of the body. This makes these cells highly useful and provides limitless potential in the field of regenerative medicine. There are two expansive linesRead MoreResearch Essay : Stem Cell Research961 Words   |  4 PagesBiology Research Essay Erica Ford In recent years, there has been a lot more talk about stem cell research than ever before. The idea of stem cells arose in the 1960 s, with the first successful bone marrow transplant in 1968. Now, stem cell research is a widely known topic in biotechnology and shows a substantial amount of scientific promise. The future of stem cell research and the impact it could have follows with many questions on people s minds, as well the simple curiosity of what

Is Cloning Be A Debate Of Morals And Human Privileges

Human cloning is unethical since it steps back from human identity. In addition, it brings emotional mental damage for the cloned kid and absolutely discards the basic biological gene selection. For the most part, not a single person can manage to ignore the procedure that is made in science today. Whereas scientific research, for instance grants us information and the procedure of being able to clone human beings, which is something nobody ever assumed could be possible. After watching the movie, â€Å"Closer To God†, a genetic scientist cloned the first human individual. At last his work is defenseless by the public overall hides a dull secret, in a flash I asked myself, Is cloning going to benefit society or harm society? Therefore, it is my†¦show more content†¦As for my opinion about cloning, I personally think it’s incorrect for scientists to attempt to create a human life. Due to the fact in certain cases I support cloning of organs and skin cells of ani mals that are being extinct. I hope to have sufficient amount of information about cloning by researching, prior to stating my opinion about this topic. Cloning: The word cloning originated from the Greek language, which means to sprout or branch. In addition, cloning is an asexual reproduction in which a fertilization process has to take place within the chromosomes. For this reason, cloning works by creating an existence which is genetically identical to one model. In this situation, cloning an animal from an adult was thought impossible considering it engaged sufficient amount of procedures. In Dolly, the Scottish white-face sheep’s case, the result of this arrangement was about the identical clone of the offspring that provided the end result of the original egg, which was fertilized naturally. The procedure of cloning, nevertheless doesn’t create a precise reproduction of any parent. Being that Dolly’s birth was the outcome of cloning by operating a skill known as somatic cell nuclear transfer. According to (Basic science partnership Harvard medical school, n.d.) it says, â€Å"Cloning an individual from a differentiated cell would require reprogramming the differentiated cell back to its

Accounting Theory and Issues Preparing Business Concerns

Question: Discuss about the Accounting Theory and Issues for Preparing Business Concerns. Answer: Introduction The present study sheds light on the accounting theories and concepts and the way business concerns prepare and present their general purpose financial reports. The current study elucidates in detail the aims, objectives and background of three top 100 (Australia Stock Exchange-ASX) listed organizations, namely, BHP Billiton, CSR Limited and Woolworths Limited. In addition to this, the present study expounds in detail the conceptual framework of the three different organizations in order to carry out a comparative study of the framework for the preparation and presentation of financial statements. Furthermore, the present study also explicates in details the contents of the three business concerns and carries out a comparative analysis between the three different companies. Subsequently, the current section carries out a relative study of the remuneration structure, conceptual framework along with different issues of the accounting of the three different companies. Thus, it can be sa id that the current account illustratively a comparative statement of the accounting principles and issues with special orientation to the operations of BHP Billiton Limited, CSR Limited and Woolworths Limited. Background BHP Billiton Limited is a publicly traded well known Anglo-Australian transnational mining, metals as well as petroleum corporation, publicly traded in the ASX (Bhpbilliton.com 2016). BHP Billiton, headquartered in Melbourne, Australia is the largest mining corporation in the world enumerated by the market values of 2015 and is the fourth largest business concern in Australia in terms of revenue (Bhpbilliton.com 2016). CSR Limited is a gigantic publicly listed Australian industrial corporation that operates in the building material industry. The company, headquartered in New South Wales, Australia, operates in Australia, New Zealand and United States and markets products such as glass, bricks plasterboard, insulation as well as aluminium (Csr.com.au 2016). Woolworths Limited is a Australian retail giant that is publicly traded in the Australian Stock Exchange. The company, headquartered in New South Wales, Australia, operates in the retailing industry and serves in Australia, New Zealand and India (Woolworthslimited.com.au 2016). Woolworths Limited is regarded as the second largest corporation in Australia in terms of revenue, only after the Perth based multinational Wesfarmers. The company operates in different divisions that include the supermarkets, Food For less, liquor section, Petrol and General Merchandise among many others (Woolworthslimited.com.au 2016). Aim The aims and objectives of BHP Billiton are To create long term value for the shareholders of the firm by means of discovery, acquirement, development as well as marketing of natural resources (Bhpbilliton.com 2016). To own as well as operate huge, durable, low-priced, and expandable and at the same time upstream assets branched out in different commodities, geographies as well as market. The aims and objectives of CSR Limited are To deliver increased returns to shareholders by means of generation of growth in revenue and increase in profitability (Csr.com.au 2016) To focus on targeted end markets with the assimilated as well as differentiated products and services with the aim to attain sustainable growth and higher margins with returns The aims and objectives of Woolworths Limited are To deliver growth year on year and to provide consistently strong returns to the shareholders of the corporation To regain momentum in the supermarkets of Australia and to outperform in the liquor business To make clear advancement in the Masters path to productivity, acceleration of the lean retail model to compete in new environment, maintenance of disciplined portfolio management as well as capital allocation Content of companies The content of the company CSR Limited includes mission, overview, accounting as well as tax system, clients and memberships. The objective of the organizations is to enhance the value of the shareholders of the firm by ensuring persistent growth of the corporation. Discussion Comparison between companies The three companies CSR Limited, Woolworths Limited and the BHP Billiton can be compared based on the usage of the accounting standards and principles and the performances of the corporation. The performance of the corporation can be analyzed based on the profitability and the potential for generation of revenue of the corporation (Rankin et al. 2012). As per the compliance declaration in the annual statement of the company CSR Limited, it can be hereby ascertained that the general purpose financial report of the company is in conformation with the Corporation Act 2001. In addition to this, the general purpose financial reports is also prepared after taking into consideration the implementation as well as interpretation of different accounting principles as stipulated under the Australian Accounting Standards Board. The measures comprise of underlying research as well as development expenditure, primary sales, general as well as administrative expends, underlying profit and cost of s ales, operating profit, net profit and earnings per share (Horngren et al. 2012). The consolidated financial statements follow the concept of identifying trade receivables at fair value and thereafter are enumerated at amortized cost (Hong Yang 2012). Again, the inventories of the corporation CSR Limited is essentially valued at net realizable value or else cost whichever is inferior though the strategy is prudent but it understates profit. In addition to this, the corporation CSR Limited also follows the straight-line technique of depreciation that accurately replicates the treatment of asset (Arnold 2011). This helps in presenting true as well as fair value of different assets, liabilities, financial condition together with the profit and loss. On the other hand, the management of the Woolworths Limited prepares and presents the General Purpose Financial Reports in accordance with the Corporation Act 2001 and the Australian Accounting Standards as well as Interpretations, International Financial Reporting Standards (IFRS) (Woolworthslimited.com.au 2016). In addition to this, the financial statements also conform to other obligations of law. Again, the consolidated financial declarations are also prepared essentially in the Australian Dollars that happens to the functional currency of the company. Furthermore, the consolidated financial declarations are also organized based on the historical cost excluding certain assets as well as liabilities that are measured at fair value as expounded in different accounting strategies (Bragg 2011). The management of BHP Billiton Limited prepares as well as presents consolidated financial statements as per the International Financial Reporting Standards as was issued by the International Accounting Standards Board and outlined in the section 41 Basis of preparation and measurement to the financial statements in the financial reports. In addition to this, the management of the company also makes use of different non-IFRS measures that can help in the process of examination of the performance. Again, as per the annual financial statements of the company BHP Billiton Limited, the basis of preparation as well as measurement also conforms with conditions (Bhpbilliton.com 2016). Comparative assessment of the financial performance The companies can also be compared based on different measurement of performance of companies. The structure for preparation as well as presentation of financial declarations reflects the fact that different items that raise the economic benefits are essentially included as the income and different items that decrease the economic benefit of the firm represents the expenses of the firm in the income statement of the corporation (Devi and Hooper 2012). Again, the analysis of different items of financial performance can include the revenue and profitability. The analysis of the financial reports in the annual statements of the company BHP Billiton Limited reflects the fact that the revenue of the company during the year 2015 was registered to be US $44638 million (Bhpbilliton.com 2016). The consolidated income statement of the company reveals the fact that the revenue has decreased from US $56762 registered during 2014 to US$44638 in 2015. Again, the consolidated financial statements a lso reveal the fact that the revenue generation of the corporation has declined consistently throughout the three-year period. Again, the annual statement of the BHP Billiton reveals the fact that the attributable profit of the corporation was recorded to be US $ 2884m, US $1384 m, US $ (1312) m, US $269 m and US $ (1512) m (Bhpbilliton.com 2016). However, the dividends of the company have increased throughout the five-year period of 2011 to 2015. The dividend of BHP Billiton Limited has reached US$6.6 billion (Bhpbilliton.com 2016). This reflects the fact that the cash flow of the corporation has also declined during the period 2015 as the sales revenue has declined on one hand and the dividend payout has increased. Again, the assets of the corporation have also decreased from US $151413 in 2014 to US $124580. Finally, it can be said that the attributable profit, revenue and the dividend declaration of the corporation can be considered as the performance measurement criteria for the corporation. Figure 1: Consolidated Income Statement of BHP Billiton Limited (Source: Bhpbilliton.com 2016). Again, the analysis of the financial performance of Woolworths Limited includes the examination of the revenue and the net profit of the firm from the income statement of the corporation. The total revenue of the firm was recorded to be $60868 million during the year 2015 (Woolworthslimited.com.au 2016). The revenue of the firm declined to $60868 from $ 60952.2 million recorded during the year 2014. Again, the profit of Woolworths Limited was also recorded to be $2146 million during 2015 that declined from the figure of the year ago period (Woolworthslimited.com.au 2016). As such, on a statutory basis, after replication of the influence of important items, net profit after tax decreased 12.5% to $2,146 million (Woolworthslimited.com.au 2016). The total dividend paid by the corporation during the period 2014 was $907.1 million that increased to $912 million in the year 2015. Therefore, it can be hereby ascertained that although the profit for the year declined in 2015 as compared to t he previous year 2014, the company declared greater dividend during the year 2015. the dividend declaration per share of the company increased from $122 in 2011 to $126 in 2012 per share. Thereafter, it increased to $133 in 2013 and to $137 in 2014 and subsequently to $139 in 2015 per share (Woolworthslimited.com.au 2016). The financial performance of the company Woolworths Limited can be regarded to be disappointing. On the other hand, the revenue of the corporation CSR Limited has increased from $1746.6 million in 2014 to $2023.4 million in 2015. However, the profit for the duration of the corporation CSR Limited increased from $80.5 million in 2014 to 146.5 million in 2015 (Csr.com.au. 2016). However, the analysis of the balance sheet of the company CSR Limited also reveals the fact that the total asset of the corporation also increased during the period 2015 as compared to the previous years figure (Csr.com.au. 2016). Comparison of the financial position of the three corporations in terms of revenue Particulars 2015 USD million BHP Billiton $44636 Woolworths Limited $60868 CSR Limited $2023.4 Comparison of the financial position of the three corporations in terms of dividend declaration Particulars 2015 (Amount in million $) BHP Billiton 6600 Woolworths Limited 912 CSR Limited 68 Comparison of remuneration report As per the annual statement of the company Woolworths Limited, the remuneration structure of the report upholds the achievements of definite business outcomes that can ensure delivery of value of the shareholders (Devine 2012). The remuneration framework of the company Woolworths Limited includes the total fixed remuneration, variable reward that constitutes the total reward potential. The total fixed remuneration includes the base salary, superannuation and the car as well as other benefits. However, the variable reward includes the short term incentive plan and the long term incentive (Doupnik and Perera 2012). The short term incentive plan of the company that is essentially linked to the performance of the firm declined to 0.14% in 2011, 0.12% in 2012, 0.14% in 2013, 0.13% in 2014 and finally to 0% in 2015 (Woolworthslimited.com.au 2016). Figure 2: CEO remuneration of Woolworths Limited (Source: Woolworthslimited.com.au 2016) The long term incentive plan enumeration remains same with previous years that is the weighted 50% as against comparative total shareholder return (TSR) as well as 50% as against cumulative average EPS (Woolworthslimited.com.au 2016). However, the performance period for the long term incentive plan is reduced from 5 years to 3 years. the long term incentive plan is also linked to performance of the firm. The company Woolworths Limited has the People Policy Committee that oversees the remuneration policies of the organization (Woolworthslimited.com.au 2016). Again, the independent auditor of the firm, Deloitte, declares that the remuneration report of the firm are prepared and presented in compliance with the 300A Corporation Act 2001. As per the report, it can be hereby ascertained that the management of the company makes payment of $3806 during the year 2015 to the chief executive officer (Woolworthslimited.com.au 2016). Figure 3: Linkage of remuneration with the performance (EBIT) of Woolworths Limited (Source: Woolworthslimited.com.au 2016) On the other hand, the analysis of the remuneration report of BHP Billiton Limited replicates the fact that the company has a remuneration committee oversees as well as monitors the remuneration strategy of the firm. This committee also formulates the remuneration strategy that supports the implementation as well as achievements of the group and aligns the same with the ongoing performance of the corporation (Duska et al. 2011). The remuneration strategy of the firm follows the charter that too in turn can serve the interests and enhance the value of the shareholders of the corporation (Freeman 2011). Like the remuneration structure of the Woolworths Limited, the remuneration framework of BHP Billiton Limited is also directly linked to the performance of the corporation. However, the remuneration report of BHP Billiton Limited is essentially governed by different legislations in the nation UK and Australia (Bhpbilliton.com 2016). The company therefore follows the UK Companies Act 200 6 along with the large as well as the Medium Sized Companies as well as Groups for the formulation of the remuneration report in UK (Bhpbilliton.com 2016). Nevertheless, in Australia, the remuneration report follows the requirements of the Australian Corporation Act 2001, Australian Accounting Standards along with the IFRS. As per the remuneration report, the components of the remuneration consists of the base salary, pension, benefits, short term as well as long term incentive. The total remuneration of the CEO is registered to be USD 4582000 in 2015. However, the remuneration of the CEO during the financial year 2014 was recorded to be USD 7988000. Figure 4: Remuneration structure of CEO of BHP Billiton (Source: Bhpbilliton.com 2016). As per the annual statement of the corporation CSR Limited, it can be hereby ascertained that the management of the company prepares the remuneration report in compliance with the 300A of the Corporations Act 2001 as well as the Corporations Regulations 2M.3.03. The variable fraction of the remuneration of CSR Limited is also related to the performance of the firm. The remuneration report reveals the fact that the total remuneration of the CEO is recorded during the latest year. The elements of the remuneration structure also differ from the remuneration reports of the other two corporations. The components of the remuneration of the CSR Limited include the salary, taxable benefits as well as annual bonus (Csr.com.au. 2016) Figure 5: Remuneration of CEO (Source: Csr.com.au. 2016) Comparison of the conceptual framework The CSR Limited is a for profit entity listed in the Australian stock Exchange. The annual statement of the company comprises of the financial declarations of the group as well as its controlled business entities. As per the compliance declaration in the annual statement of the company CSR Limited, it can be hereby ascertained that the general purpose financial report of the company is in conformation with the Corporation Act 2001 (Aasb.gov.au. 2016). In addition to this, the general pupose financial reports is also prepared after taking into consideration the implementation as well as interpretation of different accounting principles as stipulated under the Australian Accounting Standards Board. The conformation with the accounting principles makes it certain that the financial declarations of the firm are presented as per the International Financial Reporting Standards (Scott 2012). The basis of measurement used in the financial statements also conforms with the conceptual frame of accounting and therefore, the financial measurements are based on historical cost except certain assets and liabilities (Rankin 2012). The conceptual framework also includes the recognition criterion. CSR Limited identifies revenue at fair value given different conditions. The leases are entered in the financial accounts on a straight line basis over a certain period. In addition to this, the borrowings are identified at fair value and the payables at amortised cost. Several items are measured as per the recognition criterion as mentioned in the accounting standards (Wolk et al. 2013). The management of the Woolworths Limited prepares and presents the General Purpose Financial Reports in accordance with the Corporation Act 2001 and the Australian Accounting Standards as well as Interpretations, International Financial Reporting Standards (IFRS) (Ifrs.org. 2016). In addition to this, the financial statements also conform to other obligations of law (Source: Woolworthslimited.com.au 2016). Like the CSR Limited, the revenue of CSR Limited also recognizes the revenue at fair value. In addition to this, the trade as well as the other receivables is identified at fait value as it is in CSR Limited. However, the goodwill reflects the cost of acquirement over the fair valuation. In addition to this, the equity instruments are also identified at fair value after the initial recognition (Aasb.gov.au. 2016). The general purpose financial reports therefore comply with the AASB Conceptual Framework. Similarly, the bhp Billiton follows the regulations laid down under the Corporation Act 2001 UK Companies Act and the Australian Accounting Standards Board (Austlii.edu.au. 2016). Comparison of the conceptual framework Company Accounting Standards and Regulation Woolworths Limited Corporation Act 2001 and the Australian Accounting Standards as well as Interpretations, International Financial Reporting Standards (IFRS) CSR Limited Australian Accounting Standards and the Corporations Act 2001, Accounting Standard AASB 101 Presentation and preparation of Financial Statements along with the consolidated financial statements adhere to International Financial Reporting Standards BHP Billiton International Financial Reporting Standards (IFRS), outlined by the International Accounting Standards Board, and as outlined in note 4 Comparison of accounting issues between companies The significant issues in the accounting policies that the audit committee of BHP Billiton takes into consideration orients around the carrying value of different long term assets, tax and royalty liabilities, demerger of South 32, closure and rehabilitation provisions (Bhpbilliton.com 2016). Similarly, the management of the company Woolworths also faces critical issues and high degree of risk as well as complexity in adjustments of carrying amounts of different assets and liabilities within the subsequent period that are included in the notes numbered 12,13,16 and 17 (Woolworthslimited.com.au. 2016). The accounting issues identified in the Woolworths Limited include the discount rates, assumptions of employee benefits, actuarial assumptions. The cash flows of the organization are discounted using a pretax rate that in turn replicates current assumptions of the market regarding the time value of money and there are risks specific to the liability (Woolworthslimited.com.au. 2016). Again, the estimations used for the future employee benefits takes into consideration the future salary as well as wages and are likely to have material impact (Legislation.gov.au. 2016). Furthermore, the actuarial assumptions by the management of Woolworths Limited are likely to have material impact and can be considered as a critical accounting issue. Again, the accounting issues recognized by the audit committee of CSR Limited include the application of the materiality that is regarded as the magnitude of the particular misstatements in the financial statements (Csr.com.au. 2016). The accounting issues also arise out of the material misstatements and the scope of the audit. In addition to this, there are also issues regarding opinions on Remuneration Report of the director as per the Companies Act 2006 and the strategic report. Conclusion The above mentioned report hereby presents a comparative analysis of three different companies that include the BHP Billiton Limited, CSR Limited and the Woolworths Limited. The comparative evaluation helps in understanding the similarity as well as the dissimilarity between three companies and the differences in the financial performance. In addition to this, the current study also helps in gaining deep understanding regarding remuneration report and helps in carrying out a comparative analysis of the remuneration report declared by the three different corporations. Furthermore, the present report also expounds in detail the compliance of the financial statements of the firm with the conceptual framework of the general purpose financial reports. Finally, the study sheds light on different aspects of the accounting issues that are identified while preparations well as presentation of the financial statements of the firm as stated in the annual reports of the respective corporations. References Aasb.gov.au. 2016.Australian Accounting Standards Board AASB - Home. [online] Available at: https://www.aasb.gov.au [Accessed 9 Sep. 2016]. Arnold, V. 2011.Advances in Accounting Behavioral Research. Bradford: Emerald Group Pub. Austlii.edu.au. 2016.Australasian Legal Information Institute AustLII. [online] Available at: https://www.austlii.edu.au [Accessed 9 Sep. 2016]. Bhpbilliton.com. 2016.BHP Billiton | A leading global resources company. [online] Available at: https://www.bhpbilliton.com [Accessed 9 Sep. 2016]. Bragg, S. 2011.Wiley GAAP 2012. Hoboken, NJ: John Wiley Sons. Csr.com.au. (2016).CSR Building Products - a leading building products brand in Australia New Zealand. [online] Available at: https://www.csr.com.au [Accessed 7 Sep. 2016]. Devi, S. and Hooper, K. 2012. .Accounting in Asia. Bingley: Emerald. Devine, C. 2012.Accounting theory. Routledge. Doupnik, T. and Perera, M. 2012.International accounting. New York: McGraw-Hill Irwin. Duska, R., Duska, B. and Ragatz, J. 2011.Accounting ethics. Chichester, West Sussex, U.K.: Wiley-Blackwell. Freeman, R. 2011.Governmental and nonprofit accounting. Boston: Prentice Hall. Hong Yang, H., 2012. Western concepts, Chinese context: A note on teaching accounting offshore.International Journal of Pedagogies and Learning,71, pp.20-30. Horngren, C., Harrison, W., Oliver, S., Best, P., Fraser, D., Tan, R. and Willett, R., 2012.Accounting. Pearson Higher Education AU. Ifrs.org. 2016.IFRS - Home. [online] Available at: https://www.ifrs.org [Accessed 9 Sep. 2016]. Legislation.gov.au. 2016.Federal Register of Legislation. [online] Available at: https://www.legislation.gov.au [Accessed 9 Sep. 2016]. Rankin, M. 2012.Contemporary issues in accounting. Milton, Qld.: John Wiley and Sons Australia, Ltd. Rankin, M., Stanton, P.A., McGowan, S.C., Ferlauto, K. and Tilling, M., 2012.Contemporary issues in accounting. John Wiley and Sons Australia, Limited. Scott, W. 2012.Financial accounting theory. Toronto: Pearson Prentice Hall. Wolk, H., Dodd, J. and Rozycki, J. 2013.Accounting theory. Thousand Oaks: SAGE Publications. Woolworthslimited.com.au. 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Sustainable Comprehensive Primary Health -Myassignmenthelp.Com

Question: Discuss About The Sustainable Comprehensive Primary Health? Answer: Introduction As much as Australia is developed, there still exists the rural part of the country. This is not to mean that if a country is well developed then it cannot have its rural part, no. The main concern is looking at how rural Australia with its beautiful mountains, rivers and such beautiful scenery and the contributions it makes to the whole of the country in various ways including farming. It is a country of high mountains, coastlines and plateaus (Funk Wagnalls New Encyclopedia, 2016). This however is almost not reciprocated to them considering the fact that there are challenges when it comes to service delivery to the rural areas. These service deliveries are important due to also the problems they face like climatic changes and drought and famine.Bushfires are common in areas where there are high temperatures or hot and dry conditions (Funk Wagnalls New Encyclopedia, 2016). There are significant challenges presented when it comes to this but there are also the strengths in it. Seve ral financial are in play affecting rural service delivery either positively or negatively. Understanding what human services is all about is also a very important thing to look at. These services encompass both face-to-face models and the virtual model. Nature of Rural Human Services in Australia Human services is all about providing and making sure that human needs are met in order to make sure that the people live in higher standards of life when it comes to all aspects. It is very vital for human development in all areas. However, it is not major case in rural regions of Australia with the limited provision of such services. The limitation of serviced is due to the problems that Australia faces when it comes to being able to hiring and retaining staff which is responsible for provision of these services (Doherty et al. 2015). The rural part of Australia is prone to natural calamities with far-reaching economic and social impacts for example the 2009 Black Saturday fires (Economist, 2012). Besides, it presents a challenge to the people due to the low life standards they live in. The reason for being not able to retain these workers is that there are shortages of such workers and that this is a problem that is rampant in most rural areas across the world or simply movement f rom the poor parts of a country towards the rich parts in search of better opportunities. Alston (2009) further stresses the situation in the rural areas on. She suggests that the farmers in the rural areas are the most affected by such a thing more than other rural groups. Therefore, it is a proof of the situation on the ground. In a further review of her book, she recognizes the fact that there are complex and intricate challenges that face rural Australia not forgetting the remote areas. The impact that is supposed to be seen from policies made by the structures put in place to accomplish the task very critical is often not seen among the people (Butler, 2011). This situation needs to improve. Putting things into a brighter perspective is Morling Boxall (2014) by saying that the kind of mental illness people in rural and remote Australia face is chronic compounded by poor living conditions and struggle to get good healthcare. The distribution of doctors is also uneven with the m any present in the urban areas leaving the rural areas with almost none (Kamalakanthan Jackson, 2009). Strengths and Weaknesses ofHuman Service Delivery in Australia As much as all the psychologists have weaknesses be it in rural or urban areas, the ones who work in the rural areas have special ones compared to those in the urban areas (Pelling Butler, 2015). The two say that some of the special challenges faced include clients in rural area have or suffer from health problems that must be attended to but there is no enough knowledge that has been written on the same. This is more of being introduced into a new field or more accurately, something that has existed for years but no adequate research or none at all has been carried out. This makes it hard when it comes to dealing with patients when meeting face to face. This would be much better in virtual services where one can refer to the relevant sources as opposed to the other one. The human service delivery also fails when it comes to equity of services. This calls for the need of development in the rural and remote areas in the indigenous people region as this is brought about by the presence of unbalanced models of services (Fitzpatrick et al. 2017). In this issue, the urban areas have far much developed structural resources without forgetting the better infrastructure in the towns. This affects both the face-to-face model and the virtual model of human service delivery as when it comes to the face-to-face model the distance hinders efficient movement between client and doctor. When it comes to the virtual model of delivery, where the doctor and the patient do not have to be necessarily close or in the same location, the structural constraints come into play. The rural areas do not have the technological knowhow and equipment required to enable virtual services (Tham et al. 2010). There is need to have equity and equality in both the rural and urban areas. I f the health services are inadequate then it will lead to poor outcomes in health. When it comes to virtual model of service delivery however, there is hope. Although it is not a field that has been developed extensively and putting into mind some of the weaknesses that have been put forward above, in Australia, the recent development in broadband connection is a tool that can greatly improve the provision of mental health care to the indigenous population. These developments include expanding the region or extent to which the internet connection will be available. This will be best when it comes to management technology features such as videoconferencing and therapy through the internet (Simpson Reid, 2014). According to them, this makes these services far much cheaper than before and at the same more accessible. To stress on the importance of telepsychology, the two say it is a very cheap but at the same time a very effective and a high quality human service delivery. Their findings suggest that this mode of delivery might even come close to being rated as the s ame with face-to-face therapy with a doctor. This is a conclusion made from the views and opinions made by clients who have gone through this kind of therapy and have said that they feel satisfied with it. This is good as it eliminates the geographical and the distance barrier and in turn helps save many people. Challenges Faced in Human Service Delivery In looking at the challenges faced by human services delivery, we will use the delivery of mental health help in the rural, remote, and indigenous Australia. According to the report by a Select Committee on Issues of Mental Health of Australia convened by The Senate in Australia (March 2006), it found out that millions of residents in Australia suffer from mental illness at some stage in their life and manage to get overit and continue to live their lives normally. However, you cannot brush aside the devastating effects that are brought about by this dreadful experience. This is often the case especially when the mental illness is serious. This can make one contemplate suicide due to the depression that comes with mental illness. People suffering from mental health however in the remote areas of Australia were found to be what we can say, Better off because indigenous communities offer many social help and are friendlier. This however does not seem to help so much as the citizens fin d it hard to access mental health institutions. The reason making it hard them to access mental healthcare is due to a low number of mental health practitioners in the remote and rural areas. What brings about this challenge is the distance from where the professionals are to where the rural farms are. This means that at some point the indigenous people have to be taken to somewhere else which according to the report, can mean being taken to a very different world to the indigenous Australians. This agrees with the findings of another researcher who says that when it comes to matters in staffing, this has always presented a problem in rural Australia (Cosgrave et al. 2015). They say that the issue of retention of the professionals presents a big challenge. Still on the challenges, Cosgrave and his colleagues point out that the presence of small towns present the biggest problem in provision of mental services. To stress on the importance of this they talk of the importance of those who have worked in the rural areas for a signific ant amount of time because they have the knowledge onthe impact of retaining workers. This mostly affects the face-to-face model where the services need boots on the ground though it cuts across both. Another challenge when it comes to the virtual model of human service delivery is about telecommunication. Pelling Butler (2015) note it to be a field that has not been developed properly but the psychologists arealready being pressured to use this technology. This involves teleconferencing with the client or where possible videoconferencing. This makes it easier to bridge the distance between patients and professionals. The lack of development of this makes it hard for the practioners to effectively communicate with the clients without forgetting the fact that the indigenous people are not advanced technologically. Morley et al (2007) look at what we can say is the positive side of things away from all these challenges. In their research, they find that there are measures that have been put forward to try to mitigate these challenges faced. In their model of research, they include a look at several case studies in where several projects have been undertaken in a bid to improve the state of mental health services by the government. The projects undertaken projects were tailor made solutions for the rural areas and their research shows that they have worked tremendously. They reach to an extent where they have actually been rated as being standard at some point. This shows that there is actually hope for the Australian indigenous people in the mental health care sector. Margaret Alston in her book, Innovative Human Service Practice: Australias changing landscape (2009), she talks of other challenges that are not domestic as the ones mentioned above but rather external. She says that service delivery in rural communities is also affected by things as the effects of a world that is becoming small through globalization and neo-liberalism. In globalization, she says due to the effects of globalization, the government hasintroduced market based solutions that led to withdrawal of services from the rural areas (Alston, 2007). Conclusion The importance of quality human services has been looked at critically and why the government and all the involved stakeholders in the human services need to work towards the betterment of the nature of these services especially in the rural, remote and places where the indigenous people reside. On other issues, the book written by Margaret Alstons book is a very great book that gives insight into what exactly is happening on the ground and all the forces in play in the rural areas. This book is helpful in improving the standards of rural services provisionas it also points out the issues they face as a community. It however has a place to be criticized as it points out that farmers are the most disadvantaged in the rural areas (Teghe, 2012). There is a need to come up with ways on how to develop a nearly perfect model that works and is fair to all the regions especially the rural areas. This will help reduce economics and tragic events such as suicide. There is needed to look at the factors that make up an ineffective model that is mainly a model that does not enable or allow the worker to give the service to perfection sustainably (Roufeil Battye, 2008). This sustainability should be present at the organizational level, programme level and at the linkages with affiliated services. The technological part is also a vital tool that should be developed to reduce the costs and eliminate distance between clients and therapists or human service workers and the intended group, population or area References Alston, M. (2007). Globalization, rural restructuring and health service delivery in Australia: policy failure and the role of social work? Health Social Care inthe Community,15(3), 195-202. doi:10.1111/j.1365-2524.2007.00696.x Alston, M. (2009). Innovative Human Service Practice: Australias changing landscape. Palgrave Macmillan. South Yarra. Australia. (2016).Funk Wagnalls New World Encyclopedia, 1p. 1. BushfiresinAustralia.(2016).FunkWagnallsNewWorldEncyclopedia,1p.1. Butler, M. P. (2011). Innovative Human Services Practice: Australia's Changing Landscape.Australian Social Work,64(2), 236. doi:10.1080/0312407X.2011.579386 Cosgrave, C., Hussain, R., Maple, M. (2015). Retention challenge facing Australia's rural community mental health services: Service managers' perspectives.Australian Journal of Rural Health,23(5), 272-276. doi:10.1111/ajr.12205 Counting the cost of calamities. (2012).Economist,402(8767), 60. Doherty, C., Shield, P., Patton, W., Mu, G. M. (2015). The limits to public service: rural communities, professional families and work mobility.Community, Work Family,18(1), 100. doi:10.1080/13668803.2014.953446 Fitzpatrick, S. J., Perkins, D., Luland, T., Brown, D., Corvan, E. (2017). The effect of context in rural mental health care: Understanding integrated services in a small town.Health Place,4570-76. doi:10.1016/j.healthplace.2017.03.004 Kamalakanthan, A., Jackson, S. (2009). Doctor supply in Australia: rural--urban imbalances and regulated supply.Australian Journal of Primary Health,15(1), 3-8. Morley, B., Pirkis, J., Naccarella, L., Kohn, F., Blashki, G., Burgess, P. (2007). Improving access to and outcomes from mental health care in rural Australia.Australian Journal of Rural Health,15(5), 304-312. doi:10.1111/j.1440-1584.2007.00905.x Morling, D., Boxall, A. (2014). Rural mental health matters.Australian Journal of Rural Health,22(6), 340-341. doi:10.1111/ajr.12158 Pelling, N., Butler, B. (2015). Rural Counselors and Psychologists in Australia: A Descriptive Survey of Professionals and Practice. International Journal of Mental Health,44(1/2), 94-106. doi:10.1080/00207411.2015.1009782 Roufeil, L., Battye, K. (2008). Effective regional, nursing and remote family and relationship service delivery. AFRC Briefing No. 10 Simpson, S., Reid, C. (2014). Telepsychology in Australia: 2020 vision.Australian Journal of Rural Health,22(6), 306-309. doi:10.1111/ajr.12103 Teghe, D. (2012). Innovative Human Services Practice: Australia's Changing Landscape.Social Work Education,31(1), 134-135. doi:10.1080/02615479.2011.578918 Tham, R., Humphreys, J., Kinsman, L., Buykx, P., Asaid, A., Tuohey, K., Riley, K. (2010). Evaluating the impact of sustainable comprehensive primary health care on rural health.Australian Journal of Rural Health,18(4), 166-172. doi:10.1111/j.1440-1584.2010.01145.x The Senate. (2006). Select Committee on Mental Health: A national approach to mental health-from crisis to community. First report, March 2006

Reverend Jesse L. Jackson Essays - Movements For Civil Rights

Reverend Jesse L. Jackson "I am somebody." Born in the year 1941, from the town of Greenville, South Carolina, Jesse Jackson was and still is one of the most powerful civil rights leaders of the twentieth century. His voice, face, and organizations have been very popular and intricate to the civil rights movement. He has fought for not only African Americans, but has also met with world leaders and was successful where other politicians were not. Many people do not realize the reverend's ties to our great state. Reverend Jackson actually attended the University of Illinois on a football scholarship for a short time before transferring to the North Carolina Agriculture and Technical College. In North Carolina he received his BA in sociology. He then returned to Illinois and attended the Chicago Theological Seminary. This seminar had a large impact on his life, and he was ordained as a Baptist minister in 1968. Reverend Jackson soon started his very own Operation Push, (also known as People United to Save Humanity), which was based in Chicago, after he controlled the Chicago wing of Operation Breadbasket. His work for black rights over time expanded to truly represent all kinds of people. After more than fifteen years of fighting for racial equality, in 1984, Reverend Jackson ran for his first presidential election, with the help of his National Rainbow Coalition, Inc., an umbrella organization of minority groups. Much of his interests became shifted towards womens', minorities', and much broader civil issues as problems arose around him that opened his eyes to other problems in society. After unsuccessfully running for president two elections in a row, Jesse decided to get involved in other ways politically. In 1991, after no other political leader could convince Saddam Hussein to release American prisoners caught during the gulf war, Reverend Jackson convinced the Iraqi leader to begin releasing the prisoners after a very short conversation. Jackson also played a very important role in the release of Navy Lieutenant Robert Goodman from Syria in1984, and the long awaited release of forty-eight Cuban hostages just four years later, in 1988. These accomplishments are also accompanied by a large amount of even more impressive facts. In the two elections Reverend Jackson ran in, he won a total of votes higher than ten and a half million. Jesse also registered over three million new voters in the years her ran for election, in 1984 and 1988. He hasn't run for president for nearly ten years, but he doesn't rule out the possibility of running again. His son, Jesse Jr. is currently representing Illinois in the House of Representatives and Jesse himself is working in the U.S. Senate, trying to make the District of Columbia pass into statehood. The district, with a large amount of minorities, has a higher population than five current states, yet has no political voice or representation. Jesse has received over forty honorary degrees, saved many lives, and inspired millions. He has received the NAACP award for lifetime achievement, and has been named the top ten most respected Americans in the United States for the last twelve years. The Reverend Jesse L. Jackson has truly proved that his motto, "I am somebody," not only applies to him, but can also apply to anyone, no matter what gender, ethnicity, or social class. Yes, Reverend Jackson your are right when you say, "I am somebody." Works Cited Winslap, Michael. Civil Rights Leaders: Jesse Jackson. New York: Brunswick Publishing, 1996. Mitchell, Malcom. "Jesse Jackson." National Rainbow Coalition. 10 December 1998. Http://www.usbol.com/ctjournal/Jjacksonbio.html. (13 March 1999).

The most effective ways to say no at work without sounding rude

The most effective ways to say no at work without sounding rude Being the hard-working determined employee in the company it is so easy to take on way more work than you can handle. The word NO is just not  in your vocabulary because of the negativity it holds. But it is time you say no without feeling guilty especially if you are feeling overworked. Work burn, job dissatisfaction, and overall bad mood can be an effect of taking on way more you can handle so before it gets to that point it is time to take action. Here are the most effective ways to say no at work without feeling guilty or sounding rude.  Source [ Business Backer  ]

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Marketing communications Case Study Example | Topics and Well Written Essays - 3000 words

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Religion essay Example | Topics and Well Written Essays - 250 words

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Alcohol Dehydrogenase in Plant Response to Drought

Alcohol Dehydrogenase in Plant Response to Drought 1. Introduction Plant growth and productivity is adversely affected by natures wrath in the form of various abiotic and biotic stress factors (e.g. salinity, low temperature, drought, and flooding heat, oxidative stress and heavy metal toxicity). All these stress factors are a menace for plants and prevent them from reaching their full genetic potential and limit the crop productivity worldwide. Abiotic stress is the principal cause of crop failure, decrease average yields for most major crops by more than 50% (Bray, 2000) and causes losses worth hundreds of million dollars each year. In fact these stresses, threaten the sustainability of agricultural industry (Shilpi, 2005). Environmental degradation and climate change have become severe global problems because of the explosive population increases and industrialization in developing countries. To solve this problem, one of the keys is plant biotechnology based on physiology of crop, plant biochemistry, genomics and transgenic technology. This is becoming more and more important for molecular breeding of crops that can tolerate droughts. For this technology, we need to understand plant responses to drought stress at the molecular level. For agricultural and environmental sustainability, it is important to breed or genetically engineer crops with improved stress tolerance. The identification of key genes and that gene can be used directly for engineering transgenic crops with improved drought tolerance. Although a number of candidate genes have been identified in recent years, only very few have been tested in functional assays for a beneficial effect on drought tolerance. In order to assess gene function directly in plant suffering from abiotic stress caused by the drought, proved to be useful. Analysing the functions of these genes is critical for understanding of the molecular mechanisms governing plant stress response and tolerance, ultimately leading to enhancement of stress tolerance in crops through genetic manipulation. In this study, this will be used for overexpression of genes as well as for induced gene silencing, by using GATEWAY technology. A comprehensive investigation of Adh and Pdc induction and the determination of ethanol production during stress treatments would provide valuable information on how ethanol involved in the response to limited water condition. 2. Literature review 2.1. What is stress? Stress in physical terms is defined as mechanical force per unit area applied to an object. In response to the applied stress, an object undergoes a change in the dimension. Biological term is difficult to define in the plant stress. A biological condition, which may be stress for one plant may be optimum for another plant. The most practical definition of a biological stress is an adverse force or a condition, which inhibits the normal functioning and well being of a biological system such as plants (Jones et al., 1989 ) 2.2. Stress signalling pathways The stress is first perceived by the receptors present on the membrane of the plant cells , the signal is then transduced downstream and this results in the generation of second messengers including calcium, reactive oxygen species (ROS) and inositol phosphates. These second messengers, further modulate the intracellular calcium level. This Ca2+ level is sensed by calcium binding proteins, Ca2+ sensors. These sensory proteins then interact with their respective interacting partners often initiating a phosphorylation cascade and target the major stress responsive genes or the transcription factors controlling these genes. The products of these stress genes ultimately lead to plant adaptation and help the plant to survive the unfavourable conditions. Thus, plant responds to stresses as individual cells and synergistically as a whole organism. Stress induced changes in gene expression in turn may participate in the generation of hormones like ABA, salicylic acid and ethylene. The various stress responsive genes can be broadly categorized as early and late induced genes. Early genes are induced within minutes of stress signal perception and often express transiently. In contrast, most of the other genes, which are activated by stress more slowly, i.e. after hours of stress perception are included in the late induced category. These genes include the major stress responsive genes such as RD (responsive to dehydration)/ KIN (cold induced)/COR (cold responsive), which encodes and modulate the LEA-like proteins (late embryogenesis abundant), antioxidants, membrane stabilizing proteins and synthesis of osmoly tes. 2.3. Drought stress Among all abiotic stresses, drought is one of the most serious problems for sustainable agriculture worldwide. The adverse effect of drought stress is reductions in yield as reported in crops such as rice (Oryza sativa) (Brevedan and Egli, 2003), wheat (Triticum aestivum) (Cabuslay et al., 2002), soybean (Glycine max) (Kirigwi et al., 2004), and chickpea (Cicer aerietum) (Khanna-Chopra and Khanna-Chopra, 2004). The adaptive responses to drought must be coordinated at the molecular, cellular, and whole-plant levels. These conditions induce dehydration of plant cells, which may trigger physiological, biochemical and molecular responses against such stresses (Shinozaki and Yamaguchi, 1996). Water deficit is a complex of responses, which depends upon severity and duration of the stress, plant genotype, developmental stage, and environmental factors providing the stress. Yield losses due to drought are highly variable in nature depending on the stress timing, intensity, and duration. Although, different plant species have variable thresholds for stress tolerance, and some of them can successfully tolerate severe stresses and still complete their life cycles, most cultivated crop plant species are highly sensitive and either die or suffer from productivity loss after they are exposed to long periods of stress. It has been estimated that two-thirds of the yield potential of major crops are routinely lost due to unfavourable growing environments ( Shilpi, 2005 ). Plants have evolved a number of strategies to severe drought. These include escape strategies such as avoidance (flowering, deep rooting, enhanced water uptake efficiency, or reduced water loss) as well as tolerance mechanisms. Reduced shoot growth and increased root development could result in increased water absorption and reduced transpiration, thereby maintaining plant tissue water status. In addition to such avoidance mechanisms, plant responses to water shortages can involve changes in biochemical pathways and expression of genes encoding proteins that contribute to drought adaptation. The proteins could be enzymes involved in the synthesis of osmolytes, antioxidants, or hormones such as ABA and others. Such changes can bring about drought tolerance, whereby plants continue to function at the low water potentials caused by water deficit (Hall, 1993). A central response to water deficit is often increased synthesis of ABA, which in turn induces a range of developmental (avoidanc e) and physiological or biochemical (tolerance) mechanisms. There is an ongoing debate as to whether the exploitation of avoidance or tolerance mechanisms should be the focus of plant breeding programmes. However, it appears likely that the exploitation of tolerance mechanisms may be more promising for the stabilization of crop yield under severe drought conditions (Araus et al, 2002). An assortment of genes with diverse functions are induced or repressed by these drought stresses (Bartels and Sunkar, 2005; Yamaguchi and Shinozaki, 2005). Drought tolerance has been shown to be a highly complex trait, regulated expression of multiple genes that may be induced during drought stress and thus more difficult to control and engineer. Plant engineering strategies for abiotic stress tolerance rely on the expression of genes that are involved in signaling and regulatory pathways (Seki and Shinozaki, 2003) or genes that encode proteins conferring stress tolerance (Wang, 2004) or enzymes present in pathways leading to the synthesis of functional and structural metabolites. Current efforts to improve plant stress tolerance by genetic transformation have resulted in several important achievements; however, the genetically complex mechanisms of abiotic stress tolerance make the task extremely difficult. 2.3.1 Physiological and biochemical responses of drought Physiological and biochemical changes at the cellular level that are associated with drought stress include turgor loss, changes in membrane fluidity and composition, changes in solute concentration, and protein and protein-lipid interactions (Chaves et al,2003) . Other physiological effects of drought on plants are the reduction in vegetative growth, in particular shoot growth. Leaf growth is generally more sensitive than the root growth. Reduced leaf expansion is beneficial to plants under water deficit condition, as less leaf area is exposed resulting in reduced transpiration. Many mature plants, for example cotton subjected to drought respond by accelerating senescence and abscission of the older leaves. This process is also known as leaf area adjustment. Regarding root, the relative root growth may undergo enhancement, which facilitates the capacity of the root system to extract more water from deeper soil layers. Plant tissues can maintain turgor during drought by avoiding dehydration, tolerating dehydration or both (Kramer,1995). These forms of stress resistance are controlled by developmental and morphological traits such as root thickness, the ability of roots to penetrate compacted soil layers, and root depth and mass (Pathan, 2004). By contrast, adaptive traits, such as osmotic adjustment and dehydration tolerance, arise in response to water deficit . Reduction of photosynthetic activity, accumulation of organic acids and osmolytes, and changes in carbohydrate metabolism, are typical physiological and biochemical responses to stress. Synthesis of osmoprotectants, osmolytes or compatible solutes is one of the mechanisms of adaptation to water deficit. These molecules, which act as osmotic balancing agents, are accumulated in plant cells in response to drought stress and are subsequently degraded after stress relief (Tabaeizadeh ,1998). 2.3.2 Molecular responses Studies on the molecular responses to water deficit have identified multiple changes in gene expression. Functions for many of these genà ¨ products have been predicted from the deduced amino acid sequence of the genes. Genes expressed during stress are anticipated to promote cellular tolerance of dehydration through protective functions in the cytoplasm, alteration of cellular water potentia1 to promote water uptake, control of ion accumulation, and further regulation of gene expression. Expression of a gene during stress does not guarantee that a gene product promotes the ability of the plant to survive stress. The expression of some genes may result from injury or damage that occurred during stress. Other genes may be induced, but their expression does not alter stress tolerance. Yet others are required for stress tolerance and the accumulation of these gene products is an adaptive response. Complex regulatory and signaling processes, most of which are not understood, control the expression of genes during water deficit. In addition to induction by stress, the expression of water-deficit-associated genes is controlled with respect to tissue, organ, and developmental stage and may be expressed independently of the stress conditions. The regulation of specific processes will also depend upon the experimental conditions of stress application. Stress conditions that are applied in the laboratory may not accurately represent those that occur in the field. Frequently, laboratory stresses are rapid and severe, whereas stress in the field often develops over an extended period of time ( Radin, 1993). These differences must also be evaluated when studying the adaptive value of certain responses. The function of the gene products and the mechanisms of gene expression are intertwined, and both must be understood to fully comprehend the molecular response to water deficit. 2.4. Function of water-stress inducible genes Genes induced during water-stress conditions are thought to function not only in protecting cells from water deficit by the production of important metabolic proteins but also in the regulation of genes for signal transduction in the water-stress response . Thus, these gene products are classified into two groups. The first group includes proteins that probably function in stress tolerance: water channel proteins involved in the movement of water through membranes, the enzymes required for the biosynthesis of various osmoprotectants (sugars, Pro, and Gly-betaine), proteins that may protect macromolecules and membranes (LEA protein, osmotin, antifreeze protein, chaperon, and mRNA binding proteins), proteases for protein turn over (thiol proteases, Clp protease, and ubiquitin), the detoxification enzymes (glutathione S-transferase, soluble epoxide hydrolase, catalase, superoxide dismutase, and ascorbate peroxidase). Some of the stress-inducible genes that encode proteins, such as a key enzyme for Pro biosynthesis, were over expressed in transgenic plants to produce a stress tolerant phenotype of the plants; this indicates that the gene products really function in stress tolerance ( Shinozaki ,1996 ). The second group contains protein factors involved in further regulation of signal transduction and gene expression that probably function in stress response: Most of the regulatory proteins are involved in signal transduction. Now it becomes more important to elucidate the role of these regulatory proteins for further understanding of plant responses to water deficit. Many transcription factor genes were stress inducible, and various transcriptional regulatory mechanisms may function in regulating drought, cold, or high salinity stress signal transduction pathways. These transcription factors could govern expression of stress-inducible genes either cooperatively or independently, and may constitute gene networks in Arabidopsis ( Pathan.2004 ), 2.5. Model plant for studying the drought tolerant Arabidopsis thaliana is a small weed in the mustard family. It has been a convenient for studies in classical genetics for over forty years ( Redei,1975). This flowering plant also has a genome size and genomic organization that recommend it for certain experiments in molecular genetics and it is coming to be widely used as a model organism in plant molecular genetics, development, physiology, and biochemistry. Arabidopsis thaliana provides an excellent experimental plant system for molecular genetics because of its remarkably small genome size and short life cycle. Arabidopsis thaliana, a genetic model plant, has been extensively used for unravelling the molecular basis of stress tolerance. Arabidopsis also proved to be extremely important for assessing functions for individual stress associated genes due to the availability of knock-out mutants and its amenability for genetic transformation. It has been collected or reported in many different regions and climates, ranging from high elevations in the tropics to the cold climate of northern Scandinavia and including locations in Europe, Asia, Africa, Australia, and North America (Kirchheim,1981). Arabidopsis has the smallest known genome among the higher plants. The reasons for a small genome include little repetitive DNA and, in some cases, simpler gene families. Leutwiler et al. (1984) reported that the haploid genome from Arabidopsis (n = 5 chromosomes) contains only roughly 70,000 kilobase pairs (kb). The contrast of the Arabidopsis genome with that of other plants frequently used in molecular genetic work is striking: tobacco, for example, has a haploid nuclear genome of 1,600,000 kb; the pea haploid genome is 4,500,000 kb; and the wheat haploid genome is 5,900,000 kb . The significance of this small DNA content for molecular genetics is that a genomic library of Arabidopsis chromosomal fragments is easy to make, and simple and economical to screen. It is thus rapid and inexpensive to repeatedly screen Arabidopsis genomic libraries. In addition to its remarkably low content of nuclear DNA, Arabidopsis has a genomic organization that makes it uniquely suited to certain ty pes of molecular cloning experiments. All of the properties of the plant small, short generation time, high seed set, ease of growth, self- or cross-fertilization at willmake Arabidopsis a convenient subject for studies in classical genetics. 2.6. Drought related gene Alcohol dehydrogenase and pyruvate decarboxylase are enzyme whose activity has been observed in numerous higher plants including Arabidopsis, maize, pearl millet, sunflower, wheat, and pea (Gottlieb, 1982). In a number of plants, different ADH genes are expressed in various organs, at specific times during development, or in re-sponse to environmental signals. High levels of ADH activity are found in dry seeds and in anaerobically treated seeds (Freeling, 1973. Banuett-Bourrillon .1979), roots (Freeling .1973), and shoots (App, 1958). During periods of anaerobic stress, the enzyme is presumably required by plants for NADH metabolism, via reduction of acetaldehyde to ethanol. With respect to secondary metabolites, ADH is involved in the inter conversion of volatile compounds such as aldehydes and alcohols (Bicsak et al., 1982; Molina et al., 1986; Longhurst et al., 1990). The ethanolic fermentation pathway branches off the main glycolytic pathway at pyruvate. In the first step, pyruvate is the substrate of pyruvate decarboxylase (PDC), yielding CO2 and acetaldehyde. Subsequently, acetaldehyde is reduced to ethanol with the concomitant oxidation of NADH to NAD+ by alcohol dehydrogenase (ADH). Although PDC and ADH gene induction has been demonstrated, ethanol and acetaldehyde production as a result of stress treatment has only been reported for red pine (Pinus resinosa) and birch (Betula spp.) seedlings exposed to sulfur dioxide, water deficiency, freezing, and ozone(Kimmerer and Kozolowski. 1982). Many plants contain more than one ADH gene (Gottlieb, 1982 ), resulting in the expression of different ADH proteins (i.e. ADH isozymes, often designated ADH 1, ADH2, etc. ). The most extensive study of maize Adh genes, AdhI and Adh2, have been cloned and sequenced. The coding sequences of these genes are 82% homologous, interrupted by nine identically positioned introns that differ in sequence and length. The expression of the Arabidopsis Adh gene (Chang and Meyerowitz, 1986; Dolferus et al., 1990) has many features in common with maize Adhl gene (Walker et al., 1987). The two genes have comparable developmental expression pattens, and both have tissue-specific responses to hypoxic stress. In both maize and Arabidopsis, the gene is expressed in seeds, roots, and pollen grains, whereas green aerial plant parts are devoid of detectable levels of ADH activity. In both species, hypoxic induction of the gene occurs in cells of the root system (reviewed by Freeling and Bennett, 1985; Dolferus and Jacobs, 1991; Okimoto et al., 1980;). ADH is induced anaerobically in Arabidopsis (Dolferus, 1985) as in maize. ADH is also induced in both maize root and Arabidopsis callus by the synthetic auxin 2,4-dichlorophenoxyacetic acid (Dolferus,1985. Feeling, 1973). Several approaches have been undertaken to assess the functional role of Adh in development, stress response, and metabolite synthesis. The expression of the alcohol dehydrogenase (Adh) gene is known to be regulated developmentally and to be induced by environmental stresses (Christie et al., 1991; Bucher et al., 1995). Alcohol dehydrogenase (ADH) plays a key enzymatic function in the response to anaerobic conditions in plants (Sachs, Subbaiah, and Saab 1996). A new and exciting aspect of ethanolic fermentation is the suggested involvement in stress signaling and response to environmental stresses other than low oxygen (Tadege et al., 1999). Furthermore, specific analysis of the ADH gene from rice (Oryza sativa), maize, and Arabidopsis showed ADH to be induced by cold (Christie et al., 1991), wounding (Kato-Noguchi, 2001), dehydration (Dolferus et al., 1994), and the phytohormone abscisic acid (ABA; de Bruxelles et al., 1996), in line with the observation from the micro-array experim ents. In Arabidopsis thaliana, Adh overexpression improved the tolerance of hairy roots to low oxygen conditions and was effective in improving root growth (Dennis et al., 2000; Shiao et al., 2002). However, it had no effect on flooding survival (Ismond et al., 2003). Adh over expression in tomato has been shown to modify the balance between Cà ¢Ã¢â‚¬Å¡Ã¢â‚¬  , Adh overexpression in tomato aldehydes and alcohols in ripe fruits (Speirs et al., 1998). Grapevine plants overexpressing Adh displayed a lower sucrose content, a higher degree of polymerization of proanthocyanidins, and a generally increased content of volatile compounds, mainly in carotenoid- and shikimate-derived volatiles (Catherine et al., 2006).

Feng Shui :: essays research papers

When it comes to Feng Shui, I think there are generally three groups of people. There are the Believers, Skeptics and the In-Betweens. In-Betweens are those that are neither Believers but nor are they absolute Skeptics. Being in the industry, obviously, I meet people who believe in Feng Shui all the time. But I do not ignore the fact that like many other metaphysical sciences, is often skeptically perceived by the public in general. The problem lies with the fact that there is so much hocus-pocus in this field, that one cannot help but feel a sense of misconception shrouding the practice. In actual fact, the art, science, study and practice of Feng Shui is a principled subject and no different to other traditional studies. I think it is up to the practitioners of this art, the believers, to help put it in a better light. And I believe, the best way to do this through education. I asked a group of advanced students once, what they believed to be the definition of Feng Shui. To my surprise, almost everyone responded with a different definition. It was such a fundamental question – yet most of their replies were different. Some said that Feng Shui is â€Å"an art of placement†, others claimed that it was â€Å"about harmony† or â€Å"wind and water† and another group said it was about â€Å"living in harmony with nature†. It was interesting experience. It seems, almost everyone has a different ‘definition’ of Feng Shui. Even the professionals in this field seem to have different definitions. Not surprisingly, even the same author, may have different definitions on the subject depending on which book you read! What exactly is this art? Is it really an art? Or is it a science? It is because of this lack of understanding that people tend to lose respect for Feng Shui. If even the professionals don’t have a common denominator on what Feng Shui is, then what value is there in it? Some of the more common definitions circulating today are: 1. Feng Shui is an Art of Placement 2. Feng Shui is Interior Design 3. Feng Shui is about decorating your house with good luck objects 4. Feng Shui is about living in harmony with nature 5. Feng Shui is about enhancing Wealth 6. Feng Shui is about enriching lives. Which one of these is correct? Actually, lets start with the wrong ones, it’ll make it simpler? To begin with, Feng Shui is definitely NOT the art of decorating your home with good luck objects NOR is it the so-called ‘art of placement’ of furniture and objects.

Comparing Scal Measurements And Pore Network Flow Environmental Sciences Essay

In this thesis undertaking, a comparative analysis between parametric quantities from an bing experimental informations of SCAL measurings and pore web flow theoretical accounts is carried out. The SCAL parametric quantities include comparative permeableness and capillary force per unit area. The experimental dataset was obtained from a big figure of sandstone Fieldss consisting capillary force per unit area and comparative permeableness informations for drainage and imbibition. The curves from different procedures were obtained from suiting theoretical accounts such as: Corey or power jurisprudence ( comparative permeableness ) , Brooks & A ; Corey ( drainage capillary force per unit area ) and Skjaeveland ( primary imbibition capillary force per unit area ) . In add-on, correlativities were established between curve parametric quantities and permeability/porosity and wettability for the complete subset of sandstone stones. In the same manner, a set of statistical practical stones w as created utilizing the procedure based Reconstruction technique. The Reconstruction starts from the grain size distribution of certain sedimentary stone type such as Fontainebleau, Bentheim, Berea and a customized North Sea reservoir in order to imitate the natural procedures of organizing sedimentary stones ; i.e. deposit, compression and diagenesis. This technique allowed the creative activity of a sum of 34 sandstone practical stones with different petrophysical belongingss. Subsequently, the pore web theoretical accounts were extracted and a sum of 3210 pore web flow theoretical accounts were obtained with changing oil-wet pore fraction, contact angles ( making 3 different conditions ) and administering oil-wet elements based on pore size: uncorrelated with pore size ( random ) , preferred large-pores and preferred small-pores. The information points obtained from the pore web flow theoretical accounts were fitted by implementing the Marquard-Levenberg and Trust Region algorit hm curve suiting techniques utilizing the same theoretical account curves explained before ( Corey, Brooks & A ; Corey and Skjaeveland ) . In a undermentioned measure suiting parametric quantities were plotted against permeability/porosity and wettability index giving a 2nd set of correlativities. Both sets of informations were compared ensuing in understandings in some instances and dissensions in others. It was found that for primary drainage all parametric quantities agreed good ( Pe, Sir ) but the curve form factor a demoing lower tendency values compared with the experimental dataset. The ground might be associated with either the absence of kineticss effects in the pore web theoretical accounts or the unsimilarities in the grain size distribution. Parameters for primary imbibition showed some understandings every bit good as dissensions. In footings of capillary force per unit area parametric quantities, the oil curve form factor ao showed a comparatively good correlativity wi th regard to experimental informations and proposing that the experimental nucleus sample should be classified as intermediate-wet. In add-on, the H2O curve form factor aw pore web values resulted in slightly higher than experimental informations. It is of import to observe that the experimental value of aw was fixed at 0.2 accounting for non dependable experimental values at low impregnations. With respect to the entry force per unit areas, cw showed comparative similar values as to experimental informations whereas carbon monoxide was somewhat lower. Furthermore, the pore web flow theoretical accounts wettability consequences were compared with the experimental informations utilizing different contact angle ranges, changing the oil-wet pore fraction and altering the distributing of oil-wet elements based on pore size. No clear correlativity was found for mixed-wet and fractionally-wet wettability categories with theoretical tendencies. However, some variables did act upon the wett ability of the pore web flow theoretical accounts. Both comparative permeableness curves, form and values showed some sensitiveness when analyzed with different pore-scale supplanting mechanism, oil-wet pore fraction, contact angle and pore size distribution. It is of import to take the possible being of mistakes into history for both, experimental dataset, every bit good as the curve fitting process and some failings related to the pore-scale physical premises in pore web mold.1. IntroductionPresents due to the necessity of understanding how the hydrocarbon recovery could be increased as a effect of the world-wide depletion of conventional oil reservoirs, several elaborate surveies of the reservoirs are carried out. Normally to obtain a stone sample from a reservoir, a nucleus must be cut from it. Subsequently, the nucleus must be shipped to research lab installations where a sample must be collected. Laboratory experiments performed on reservoir nucleuss have been the chief beginning of informations, nevertheless, these nucleuss have to go through through a long and boring procedure before any information can be acquired. These procedures include cleansing, criterion and particular nucleus analysis, ageing in order to find petrophysical belongingss such as porousness, seawater permeableness, capillary force per unit area, comparative permeableness and others. The most appropriate handling and readying processs vary with the ultimate aim of the nucleus analysis. From a common nucleus analysis, belongingss such as: porousness, permeableness in different waies, residuary oil impregnation and connate H2O impregnation can be obtained. In contrast, for particular nucleus analysis samples are handled with particular attention to reconstruct the reservoir wettability conditions in order to use measurings. The informations obtained could be: capillary force per unit area, comparative permeableness, wettability and residuary oil impregnation. Therefore, a tool that could potentially supply the nexus between the reservoir sample and the indispensable information required without holding to execute research lab experiments is used in this work. Its prognostic capablenesss ( still non proved engineering ) are based on pore web theoretical accounts of digital stone. Network theoretical accounts were pioneered by Fatt in the 1950s [ 3 ] by administering the pores and pharynxs on a regular planar lattice and consecutive make fulling them in the order of inscribed radius utilizing the Young-Laplace equation. During his research, he was able to formalize the pore web theoretical account with experimental informations and to obtain capillary force per unit area and comparative permeableness curves for drainage as a map of mean impregnation. At the same clip, the classical infiltration theory was introduced by Broadbent and Hammersley [ 4 ] , patterning the random flow of a fluid through a medium and depicting how elements of the medium independently permit or fail to allow transition. However, farther progresss from Fatt ‘s position did non happen until the early 80s, when Larson et Al. [ 5 ] , looking at pore degree natural philosophies combined the infiltration theory with a stochastic attack to foretell the distribution of the non-wetting stage during two stage flow. Since so, understanding of the implicit in physical mechanisms and the function of pore-space geometry and topology has been increasing. Lenormand et Al. [ 6 ] , K.K. Mohanty et Al. [ 7 ] used theoretical accounts with rectangular cross-section capillaries to detect and depict the supplanting processes during imbibition. These theoretical accounts are still the foundations for web mold: piston-like supplanting, snap-off and pore-body filling, leting the pore-scale natural philosophies of supplanting to be understood. Thereafter in the early 90s, two-phase and three-phase web theoretical accounts and the ability to include wettability change were developed by several writers. Kovscek et Al. [ 8 ] , incorporated thin wetting movie forces into a aggregation of capillary tubings theoretical account to depict the geological development of alleged mixed-wettability in reservoir stones. Their theoretical account emphasizes the singular function of thin movies. Blunt [ 9 ] extended their analysis to different fractions of oil-wet pores, contact angles and initial H2O impregnation. Sahimi et Al. [ 10 ] , developed a two stage comparative permeableness theory utilizing stochastic constructs from infiltration theory. The extension of the three -phase flow web theoretical accounts to existent porous media has been complicated by the trouble of depicting the 3-D pore construction of existent stones. Therefore, the usage of webs derived from a existent porous medium was foremost introduced by Bryant et Al. [ 11 ] by pull outing their web from a random close wadding of every bit sized domains and doing anticipations of comparative permeableness, capillary force per unit area and electrical conduction. Widening this attack for a wider set of sedimentary stones, Oren et Al. [ 12 ] introduced a procedure based method which mimics the terminal province of the geological procedure that formed the stone. This attack has proved its foretelling capablenesss in several plants [ 13, 14, 15 ] . Nowadays, many groups of research are dedicated to the country of pore web patterning, such as Imperial College, Heriot-Watt University, Australian National University and Numerical Rocks. Digital stone natural philosophies or pore web mold is an emerging field that may add a great potency for the approaching old ages. In this work, the experimental dataset used was antecedently generated in-house by Shell International Exploration and Production B.V. , happening correlativities between SCAL parametric quantities and porosity/permeability measurings for drainage and imbibition. The capillary force per unit area was obtained by utilizing the extractor method where a cylindrical sample is foremost saturated with oil and mounted in a extractor in order to whirl in stairss of increasing rate. The centrifugal forces throw oil from the sample, while drawing environing H2O into the sample. The continuance of each velocity measure must be sufficient for production of oil to discontinue. In add-on, comparative permeableness measurings were done utilizing steady province methods. In each experiment, fluids are injected at changeless rate and fractional flow. The force per unit area bead and impregnation are non recorded until they reach stable values. Then the fractional flow is changed and the process is re peated. The consequences obtained from research lab experiments are stored in a database and the information is analyzed looking at some tendencies or correlativities. Smits and Jing [ 2 ] , investigated comparative permeableness curves utilizing the Corey Model or â€Å" power jurisprudence † . He linked the six Corey parametric quantities to happen out their several correlativities to water/oil imbibition. The survey included 13 sandstone reservoirs. Cense [ 1 ] suggested a set of correlativities utilizing the consequences of laboratory experiments on water/oil primary drainage and imbibition for capillary force per unit area in sandstone and carbonate reservoirs. From these two plants, the best tantrum for drainage is based on the semi-empirical relationship of Brooks and Corey [ 16 ] parametric quantities: and ( 1.1 ) where Personal computer is the capillary force per unit area in Pascal, Pe is the entry force per unit area in Pascal, Sr is the decreased impregnation, Sir is the irreducible H2O impregnation and a is the curve form factor. For imbibition and secondary drainage, a Skjaeveland [ 17 ] tantrum is used to depict the capillary force per unit area curves: ( 1.2 ) and ( 1.3 ) where cw is the H2O entry force per unit area, carbon monoxide is the oil entry force per unit area, aw, ao are the H2O and oil curves shape factor severally. The equation 1.2 consists of two subdivisions. The first subdivision is called H2O subdivision and is defined by parametric quantities cw, aw and Srw whereas the parametric quantities co, ao and Sro define the 2nd subdivision or so called oil subdivision. During this work, practical stones utilizing a procedure based Reconstruction technique are created and their several pore webs are extracted. Once the pore web theoretical account is created, the flow in the web is modeled to obtain for primary drainage, primary imbibition and secondary drainage, the comparative permeableness and capillary force per unit area curves. A set of suiting parametric quantities that describes old curves are correlated with permeableness, porousness and wettability. Therefore, the importance of this work relies on an alternate attack capable to place failings and strengths resulted from the informations comparing between the web flow mold and research lab experiments. The workflow procedure of this work is done utilizing the e-Core package ( see appendix A ) . It is chiefly conformed by three phases: the first one is related to the creative activity of the geological theoretical account, where the digital stone samples are generated utilizing petrophysical parametric quantities. The geological theoretical accounts have to go through through the different typical chief organizing sandstone procedures, such as: deposit, compression and diagenesis. Second, the pore web is extracted from the geological theoretical account where several nodes and links stand foring the pores and pharynxs of the stone are recreated. Last, the pore web flow theoretical accounts describes the stone fluid interaction occurred at pore-scale. This is done in order to foretell constituent relationships of comparative permeableness and capillary force per unit area. Once the constituent relationships are acquired, some analytical correlativities are used in order to happen a representative tendency between the pore web flow theoretical accounts informations and research lab informations.