Saturday, October 12, 2019
stem cell :: essays research papers
Stem Cell Research One of the most popular clinical studies being researched these days is stem cell transplantation. Until recently, moral issues of states and countries haven't allowed research to expound deeply into the unknowns. Within the last ten years though, scientists have made leaps and bounds in finding out concrete facts that this stem cell research has supplied. Tommy G. Thompson, Secretary of Health Services states, "I believe it will open up a world of opportunity for scientists, not only at the NIH, but elsewhere, because it demonstrates a cooperative atmosphere among academia, the private sector, and government that will allow us to move ahead" ("sign stem"1). New ways of conducting stem cell research have made the healing and repairing treatment for many diverse applications. To prove their point, scientists have broken down the basic facts of their studies throughout the last ten years. Embryonic stem cell transplantation is a related course of cells that are in charge of certain functions and systems of the body. The cells used in the transplantation process are contrived from "cryopreserved suspensions" from the fetal liver, thymus, bone marrow, spleen, brain, and the pancreas. Introducing these cells to the body can be approached in different ways. The first step taken is engrafting or multiplying cells in the affected area. These cells will then supplement missing or declining cells and replace/repair missing functions of the body. Production then commences with considerable amounts of biologically active substances such as nerve growth factor, tumor necrosis factor and interleukins etc. When these cells have been transplanted, they are capable of migrating, establishing intercellular links and responding to various effects. However, becaus e of their immature transplantation to the human body, these cells cause a weaker immune response than mature cells. Alexander Smikodub, a doctor of Medical Science at the National Medical University states, "cells that we use are not considered by the immune system of the recipient as foreign, therefore, they can survive, multiply, and develop full function in the body of a new host" Smikodub). These cells can then survive and multiply, capable of lasting for months and years in the body of the recipient. In the areas where tissue or organs have been damaged or lost, they substitute the lack of functional activities. These cells can also produce new generations of cells that are needed by the patient. When strategically placed, they can support, restore and replace the functions of their specialization in the body.
Friday, October 11, 2019
Cafe yumm
It is not intended to serve as sources of primary data or illustrations of effective or ineffective management . Let's assume that it is currently October of 2011 and you are exploring the opportunity of becoming a Cafà © Yumm! franchisee by opening a Cafà © Yumm! near the I-JO campus on E13th street. Alternatively, you can open a Cafà © Yumm! in downtown (two blocks from the LDT). For the downtown location, you face the following uncertainty: the city plans to build a huge office and apartment complex (with estimated 100,000 square feet office space and 150 apartments). The city will vote to make final decision in a year from today.If the project is approved by the city, the construction will take a year (starts this month next year and ends a year after that). You estimate the probability of the approval of the project by the city is 75%. To evaluate the franchise opportunity with Cafà © Yumm! , you start to collect info as below. For both the I-JO and the downtown locations, y ou have the following estimates of the expenses to become a part of the Cafà © Yumm! : Franchise fee: $35,000. This is one-time charge, paid to Cafà © Yumm!. Advertising osts: between 1% and 2% of the gross sales paid to Cafà © Yumm! n annually basis; currently 1. 5% of the gross sales. You will pay the advertising cost by the end of each year. Service fee: 6% of the gross sales paid to Cafà © Yumm! by the end of each year. For the I-JO location, you estimate that the initial investment is $350,000. That includes the remodeling cost and the first-year rent which is $6,000 per month for this 1,200 square feet restaurant space. The lease of the restaurant space will be guaranteed for the next seven years. The rent, however, is expected to vary every year. The rent will be paid by the end of each year.From the opportunity analysis, your estimate other expenses and sales for the I-JO location are as follows: Expenses and Sales Labor Cost Non-labor Fixed Cost (Equipment lease, utilit y, insurance, and other miscellaneous costs Cost of Food ; Service Sales per $250,000 $36,000 $185,000 For the downtown location, you have the following choice depending on if the city approves the construction of the new office and apartment complex: Choice A: Rent a 1,500 square feet facility now The initial investment: $500,000. That includes the remodeling cost and the first-year ent which is $15,000 per month for this 1,500 square feet restaurant space.The lease of the restaurant space will be a seven-year agreement (early termination and sub-rental are not allowed). The rent, however, is expected to increase to $20,000 per month after the new office and apartment complex is built (if the project is approved). The rent will be paid by the end of each year. Estimated labor cost, cost of food and service, and sales: the same as those of the I-JO location before the new office and apartment complex is built; two times of those of the I-JO location after the ew office and apartment complex is built (assume that if the new complex is not built, the estimated numbers will remain unchanged).Estimated non-labor fixed costs: $4,500 per month. The number will increase to $6,500 after the new complex is built. Choice B: First rent a 1,000 square feet facility now; if the new office and apartment complex is approved by the city, you have the option to expend the rental space to a total 1,500 square feet (by contracting the next door rental space ââ¬â the only way to expand the space in downtown area). The probability of the availability of that dditional 500 square feet space in this month next year is 80%.In addition, you estimate that the probability of the availability of that additional 500 square feet space after the new office and apartment complex is built is 0%. For this Choice B, you estimate The initial investment now: That includes the remodeling cost and t year rent which is $10,000 per month for this 1,000 square feet restaurant space. If you get the additional 500 square feet space, the remodeling cost is $200,000. The monthly rent for the total 1,500 space is $20,000.Estimated labor cost, cost of food nd service, and sales: 75% of those of the I-JO location before the new office and apartment complex is built; 125% of those of the I-JO location after the new office and apartment complex is built if no expansion is performed; two times of those of the I-JO location after the new office and apartment complex is built if the expansion is performed. Estimated non-labor fixed costs: $4,000 per month for the 1,000 square feet facility and $6,500 per month for the 1,500 square feet facility.You currently don't have any cash to start and run the business. You need to borrow oney to pay the initial investment and the franchise fee. You have two alternative ways to raise capital: Bank Option: The money can be financed from a Portland-based ABC bank at the annual compound rate: Wall Street Journal Prime Rate + 12%. If you loan from the ABC bank, there is no monthly payment. However, you must prepare one check to pay off your loan (principal plus interests) at the end of the seventh year.Early payoff is not allowed. Partnership Option: As an alternative, a local investment firm offers you the following financial ââ¬Å"partnershipâ⬠opportunity. Under the partnership agreement, the firm would rovide you all the cash needed to start the business (initial investment including all remodeling costs, and the franchise fee). In exchange for this, the firm would receive 80% of all your net profit at the end of the seventh year (if there is any).
Thursday, October 10, 2019
Factor Which Influence the Decisions of News Editors Essay
Upgrading the news become a popular habit for not only young people but also old people. All the bad or good information on TV and newspaper will be decided by the new editors. There are two factors which influence on this decision are the kind of customers and attraction of news. Obviously, the sort of people who read news is the most important factor because before launching a new, the authors always think about who will read or watch it. It depends on the age, the hobbies and the characters of audiences or readers. In fact, teenagers and elders keen on different news. The old people like knowing about the politic, the murder and so on whereas teenagers find it so appealing to all about the well-known actors, actress or singers. Another factor is whether the readers or audiences will be interested in the news or not. It relies on the reality and the famous level of people whose news is on TV or newspapers. Moreover, the editors have to update faster what is happening around the world every day, even an hour ago, they can catch attention of readers and audiences better. In practical, although many people critic the bad news, it attract them rather than the good news. Then, becoming used to bad news is a common thing because everybody have a sense of curiosity of bad news. Some editors take this advantage to make more money of course. Fortunately, it would be better if more good news is reported to avoid the overabundance of bad news. By the aid of the editors, bad news result in the negative effects to not only the well-know people but also the readers, audiences, especially the young people. The reason for that is with the developing psycho, bad news influence them in a bad way. Thus, good news will help them to perfect their characters and their thought. To sum up, two main factor which influence the decisions of news editors are the types of customer and the appealability of the news. However, people should distinguish between good news and bad news to choose the most appropriate information.
Wednesday, October 9, 2019
Kindergarten-Full Day Versus Half Day Essay
The sky is the limit for children. The benefits of children attending full day kindergarten are far greater than those children that attend half day. Some parents and educators disagree; they say that children should not be forced into their educational career so young. Whether for or against full-day kindergarten, the common goal for all parents is the well being for each individual child. Every child has different needs and capabilities. Parents have to make an informed decision on full day or half day kindergarten. That decision can be a difficult one. Ultimately that decision is the starting point for the next twelve or more years of education for these young children. Connecticut does not have a law mandating all towns have full day kindergarten. The budget process has to make full day kindergarten a priority. The curriculum for kindergarten is limited during half day sessions for children. Because of the time limitations during half day, these children are getting significant amounts of homework to bring home. Before and aftercare is needed due to the short school day for the half day kindergartners, causing parents to pay for childcare. The most important point is that childrenââ¬â¢s cognitive learning is so crucial at age five. They can absorb so much information at a kindergarten level. Taking advantage of that will give them the best opportunities for the educational career and give them a head start. Kindergarten was originated in 1837 (Burkam 3). Children develop their mental, social, and emotional faculties through play, music, movement, interaction with the outdoors, and opportunities to engage in independent and creative pursuits (Burkam 3). The goal of kindergarten is to prepare children for first grade academics (Burkam 5). Children show great resilience so can therefore adapt to any formal routine, especially education. We must constructively use this critical stage in their lives to have them absorb all the information they can. Most towns in eastern Connecticut have full day kindergarten except Montville. There is no set standard in Connecticut law for all towns to have at least one full-day kindergarten. East Lyme, Niantic, Norwich, Waterford, Ledyard, and Groton have already established a full day program for kindergarten. Montville being the only town in the surrounding area that does not have a full day option available makes it very difficult to those parents in that town to make arrangements for care of their children. Planning a town budget for full day kindergarten is not as complicated as it may seem. Child care is financed primarily by families, who are estimated to be paying between $40 and $50 billion annually (Mitchell 8). Only a small percentage of those funds being spent could be used for funding all schools with full day kindergarten programs. Demonstrating better ways to increase and combine local, state, public and private sources to finance all types of programs so that they can meet higher standards and that all families can afford kindergarten and preschool education (Mitchell 12). Some educators say the biggest obstacle is hiring teachers. They would need twice the amount already staffed. Splitting up the groups of half day classes and teachers could be a solution to that issue. There would not need to be any additional teachers hired in that case. There is so much for children to learn at the age of five. A full day of learning, social interaction, and play is so beneficial. Research comparing half-day and full-day kindergarten shows those children benefit from a developmentally appropriate, full-day program, most notably in terms of early academic achievementââ¬âa foundation for school and life success (Villegas 1). Full-day kindergarten can afford children the academic learning time needed to prepare for mastery of primary-grade reading and math skills (Villegas 1) In particular, the weight of evidence shows that full-day kindergarten benefits children in these ways: contributes to increased school readiness, children that are adapted to full day kindergarten are already prepared for the transition into regular grade level schooling, most importantly, they understand rules and behavior, which leads to a higher academic achievement. Standardized tests and classroom grades find that full day students achieve higher and improve student attendance. There is better attendance in full-day kindergarten due to the parents understanding that there is so much more information and teaching provided during a longer day and does not want their child to miss, supporting a childs literacy and language development has long lasting effects that are greater in children that attend full day kindergarten (Villegas 2). One study showed higher reading achievement persisting through third grade and in some cases even seventh grade (Villegas 1). Enrolling a child in full-day kindergarten benefits them socially and emotionally. Full day gives children a balance of structured play and self play. Being with classmates for more hours in a classroom forces them to build positive relationships. Those relationships last sometimes all the way through twelfth grade. Decreases costs by reducing retention and remediation rates (Villegas 1, 2). One study, which found full day students to be more than twice as likely to remain on grade through third grade, showed that this academic benefit helped to offset 19 percent of the first yearââ¬â¢s cost of extending the kindergarten day (Villegas 2). For those children in half-day kindergarten, they need to have before and after care in some families, especially when both parents work full time. If there were full day kindergarten, it would eliminate some of that cost of after care. Due to these children needing to go to multiple places throughout the day for care and schooling becomes the issue of transportation. During a parents work day, that child could be bused to as much as three different locations just for child care. Parents prefer longer kindergarten programs because children have to make fewer transitions within a day and they believe their children will be better prepared for first grade (Mitchell 5). Day care programs are valuable, but do not have the curriculum and equal age structure that kindergarten does. Proponents of full-day kindergarten believe that children, as a result of their various childcare and preschool experiences, are ready for more demanding and cognitively oriented educational programs (Burkam 6). Having group play with children ages 0-5 is not beneficial educationally. Children at age five are at an important learning stage in their lives. The more education they can receive in kindergarten the better prepared for school they will be. Full-day advocates suggest several advantages for the longer kindergarten day: it allows teachers more opportunity to assess childrenââ¬â¢s educational needs and individualize instruction, it makes small-group learning experiences more feasible, it engages children in a broader range of learning experiences, it provides opportunities for in-depth exploration of curriculum, it provides opportunities for closer teacher-parent relationships, it benefits working parents who may need a longer school day (Burkam 6). Reading, math, science are subjects that are the beginning fundamentals in learning Researchers found that children who attended full-day kindergarten scored higher on reading comprehension and mathematics concepts and applications (Burkam 9). Having more hours in a school day allows teachers to take a more one on one approach for the children to really delve deep into counting, the alphabet, writing, speaking, and so forth. The foundation of learning stems from kindergarten. Cognitive development is the most important issue with having children in a full-day kindergarten program. Kindergarten is more than play and social interaction with peers, this time must be used to take full advantage of a childââ¬â¢s potential in learning. Education should be the first priority and focus in a childââ¬â¢s life. The bigger picture is laying the groundwork for childrenââ¬â¢s educational experience. The younger the child the more prepared they will be for the future and the most successful in life.
Tuesday, October 8, 2019
Toyota Motor Corporation Essay Example | Topics and Well Written Essays - 500 words
Toyota Motor Corporation - Essay Example Capital is one of the key aspects examined here. The company profitability in 2011 has gone down and capital funding reduced. It has a large capital reserve .the first quarter has experienced a decrease of 17.2% in sales. This indicates future drops and forecast with the economic times. Debt to equity ratio is 0.69. This indicates that the company is more funded with equity than debts. Current ratio of is 1.0 in the past one year. This indicates that the company has liquidity value overall. There have not been significant changes in its shareholders equity within the first quarter. This indicates that the shareholders have not forsaken their duties in this company. Character is analyzed in terms of the willingness to repay the loan. A credit report is generated on Toyotaââ¬â¢s borrowings, tax remittances, any court proceedings on default, past loaners, and overall honoring the debts. The length of the present debt is analyzed as well as the amount owed. Toyota is current paying a fine of $16.4 million for a recall suit. This has jeopardized the power leadership in the automobile industry. FICO scores of 300-800 are used and it is said, the higher the score the better the customer is worth. Collateral is the asset or guarantee placed that can be seized by the company in case the customer default in repayments. At Toyota, current assets and fixed assets stands at 28 387 556 yen a drop from last yearââ¬â¢s value of 29 million yen.
Monday, October 7, 2019
Project management Essay Example | Topics and Well Written Essays - 1500 words - 15
Project management - Essay Example 2014). Leadership styles differ by organisations and the task that is being carried out. This section of the essay will discuss these leadership styles and conclude on the most effective style that a leader should practice when dealing with his or her employees (Oââ¬â¢Connor & Yballe 2007). The authoritarian leadership style entails a leader making all the decisions regarding the project and passing the directives to the employees. The employees are further expected to carry out the directives under close and strict supervision. The subordinates should not question the directives and should ensure that each instruction apply to the letter. In such leadership, innovation and creativity from the employees is not put into practice since the leader does not take into consideration the views of the employees (Mà ¤kilouko 2004). There are all sorts of control measures from the management such as punishments, task orientation, rewards and arbitrary rules. The leadership assumes that the manager knows it all and is sure of what is best for the organisation (Curran & Niedergassel 2011). Democratic leadership style entails a structured and cooperative system that has space for employees to make decisions. Much focus is directed to group relations and the sensitivity of the employees in the organisation (Avolio et al. 2009). The leader who practices such type of style in his or her leadership requires professional competence. The employees take responsibility of their actions, and the leader must not be there to supervise like in the authoritarian leadership style. The subordinates share ideas with the manager and the entire team concerning activities that the project has. The leaders who use this type of leadership style are confident, warm and friendly and encourage the employees to participate and grow professionally (Makipere & Yip 2008). Democratic leadership
Sunday, October 6, 2019
The Role of External Auditors in Accounting Assignment
The Role of External Auditors in Accounting - Assignment Example In most cases, a fraudulent act exists when one or more auditors approve inaccurate accounting on behalf of a company for the reason of tax evasion or to strategically register for an Initial Public Offering (IPO). To prevent moral hazards associated with the auditorsââ¬â¢ liability, the British Serious Fraud Office has imposed heavy penalties for swindlers and white-collar criminals to shut down or suspend a suspicious business (Country Updates, 1997). On the other hand, auditors who are found guilty of professional negligence may end up facing a monetary loss or penalty through punitive fines and/or the confiscation of their license to practice auditing in the United Kingdom. As stated by Michael Power of London School of Economics, ââ¬Å"it may not be reasonable to expect that auditors would be challenging business models directly and raising strategic issues with finance directors, that is not their job and if we want it to be their job then things would have to change quite substantially â⬠¦ The direction of my comment is that we might be expecting too much from this black box [External Audit] in terms of what it actually deliversâ⬠(Priddy, 2011, p. 59). In response to the statement made by Power, this report will first discuss the role and responsibilities of external auditors followed by providing a brief overview with regards to the corporate governance. In line with this, there is a strong need to go through business theories and concepts that will enable the readers to have a better understanding of how businesses in a corporate world function. Based on the individual roles and responsibilities of shareholders, internal and external auditors, the board of directors, and the CEO, this report will explain the limits in the role and responsibilities of external auditors when it comes to detecting and controlling fraud activities in business.
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