Monday, September 30, 2019
Business Intelligence Software at SYSCO 1 Case Overview SYSCO is a large food service company in the US Distribute food and related supplies to restaurants, schools, Highly decentralized company with many operating divisions Company has BI software in divisions already Case centers on the process related to a new BI software for the entire company, how much to buy, and the implementation of the new software 2 Case Objectives What is BI software? What are the business benefits of BI software? What are the two alternatives for buying BI software at SYSCO? What are some implementation pitfalls of BI software at SYSCO?How should SYSCO judge the success of its BI software implementation? Is BI likely to provide SYSCO with a competitive advantage? Sustained competitive advantage? 3 What is BI Software? What is BI software? Statistical analysis Data mining Ad hoc queries Other features Why did SYSCO need/want it? Make better use of available information Understand their customers better Pos sible competitive advantage? 4 What is BI Software? (cont. ) What kind of companies benefit from BI software? In general, large and small DonÃ¢â¬â¢t have to buy everything Appropriate IT infrastructure is crucial, however BI Alternatives at SYSCO Buy minimum to address specific, current business needs? Buy more than the minimum up front to take advantage of price discounts? Which approach do you recommend? 6 Analysis of Alternatives Advantages and disadvantages Ã¢â¬â buy all now Save money by buying everything now Most likely will need modules in the long run Integration could be easier sooner than later Business need not identified Time frames unclear Greater risk due to the operating companiesÃ¢â¬â¢ resistance and having to pay for something unknown and unneeded as of now Other things Analysis of Alternatives (cont. ) Other advantages and disadvantages Identification of two questions up front presents a clear business case Dealing with these questions satisfactorily will de monstrate SW capabilities to users Users may naturally ask for Ã¢â¬Å"what else can BI software do? Ã¢â¬ 8 Implementation Issues What are the main challenges to implementation? Necessary interfaces to corporate data sources Operating companies may resist cost assessments Operating companies already have some BI software already 9 Implementation Issues (cont. Could SYSCO have made it optional for operating companies to participate? Is Business ObjectsÃ¢â¬â¢ approach to support a positive? If so, could it be used to mitigate possible negative feelings from among the operating companies? Does SYSCO seem to have the appropriate infrastructure in place? From the operating companiesÃ¢â¬â¢ perspective? 10 Judge Success with BI Software Parts of judging success somewhat easy, some not Number of sites with BI installed Number of training sessions completed Subjective assessments, e. g. satisfaction, attitude Nature of participation in design process Type and amount of use of BI softwa re If sales and customer retention rates go up, is this because of BI, another development within SYSCO, or something else? 10 patents for Business Objects as of April 2007 Nature of support provided by Business Objects Use of support by operating companies 11 BI and Competitive Advantage Can IT provide a competitive advantage? Can BI provide a competitive advantage? Can BI provide a sustained competitive advantage? Can SYSCOÃ¢â¬â¢s competition do the same thing? 12
Sunday, September 29, 2019
1. Identify the available conflict management strategies and their strengths and weaknesses.Strategy Strengths Weaknesses CollaborationMakes the team stronger while building morale. Ability to problem solve. Sharing in responsibility Not sharing same ideas Causes most popular vote Can be time consuming while coming to an agreement CompetitionForces team to think outside the box for better results Cause team members to disagree and never reach a solution AvoidanceRefocuses team to real problem Takes personal feelings out of the issue Problem still exist Team relationship becomes taintedAccommodationAllows the team to come to a resolution by giving and takingRequires some team members ideas to be put on the back burnerCompromiseAllows team to come to a solution in a timely mannerMay effect team negatively if one member feels they compromise more than others2. Which of the available conflict management strategies is most appropriate for the current situation with Clyde and Dan? Provide your rationale, including what factors you considered in making your selection. Your response should be at least 100 words.The most appropriate conflict management strategy for the current situation is collaboration. I feel if both men are brought together to discuss their issues in a non-hostile environment then the real problem will present itself. This will allow both team members to voice their opinions and a resolution can be offered up.Once the problem is in the open they can focus on how to resolve it. I made this selection because it sounds like maybe it could be a personality conflict with a lot of he said she said. The only way to resolve it is to know what the real problem is. The only way to know that is to bring the men together to talk about it.3. If the selected strategy is not successful, what is your alternate strategy? Provide your rationale for this selection. Your response should be at least 100 words.If the first strategy is not successful then the next option i s avoidance. This will force the team members to put their personal feeling toward each other aside so that they can focus on the project. Team members will not always get along. How they feel about each other can be a problem, but as long as they can put those feelings aside for the betterment of the team then they can focus on the common goal. As long each of the of participating and sharing the work load the team can be successful.4. What potential road blocks might be encountered in resolving the conflict? How would you address these? Your response should be at least 100 words.Some potential road blocks is the team members are hell bent on not working together. When every option for resolving the problem has been exhausted then there may be a need for different measures. The idea is to keep the team together and focused on the project. If the actions of these two menÃ lower the morale of the team and make it impossible to work together then it is my recommendation both team me mbers be replaced. The focus is the team and the project.
Saturday, September 28, 2019
The major failing of Situational Crime Prevention is that it does not address the root causes of crime. Discuss - Essay Example Therefore, SCP was developed based on the notion that crime is expected reduce considerably if focus shifts to minimizing offense opportunities, improving chances of criminals being caught, reducing rewards for perpetration while justifications for offending are also made less plausible. These perceptions of the ability of SCP to minimize the overall level of crime in the community is what informs a number of visible initiatives such as residential or commercial lighting to reduce dark areas around buildings, increasing the number of bus terminals to increase pedestrian traffic, and development of high density housing which promote interaction therefore reducing anonymity in the neighbourhood (Wortley, 2001). SCP approach takes crime prevention away from being the sole responsibility of law enforcement departments which in most cases focuses on criminals to focusing crime prevention on setting and context of crime. The control in SCP initiatives is not taken by the criminal justice agencies since the implementation can be undertaken through a partnership of all relevant community institutions that might include schools, municipality authorities, health centres, transport stakeholders, private enterprises, communication departments and entertainment facilities. SCP m ethods make criminal conduct difficult since the targets become inaccessible to criminals through the application of various techniques that are based on the manipulation of different settings. Application of technology is also a strong contributor to the success of SCP since initiatives such as installation of street lighting and alarm systems in and around business and residential areas have greatly lowered crime rates in different areas (Clarke, 2009). What makes SCP approach to crime distinct from other approaches is its theoretical framework is based on a practical focus to handling crime. Since the introduction of SCP, the
Friday, September 27, 2019
Business Ethics - Essay Example It has been argued that business owners, or stockholders, have an obligation to in some sense repay the society that allowed it to be. Others suggest that providing jobs and contributing to the tax base is repayment enough. Whichever of these perceptions one subscribes the fact that employees of a company have but a single responsibility, to make money for the owners, is not in question. A chief executive officer may act as the Ã¢â¬ËbrainsÃ¢â¬â¢ of the corporation but they are an employee and are bound both by ethical consideration and by federal law to make decisions intended to increase company profits. Of course company employees are expected to obey the law and in act in accordance with customary public ethical guidelines but mainly because this is in the best interest of the company and not because the company itself has a moral obligation. The end result justifies any means by which to achieve it including the destruction of the environment as well as the financial gouging of customers and employees. Corporations do have social responsibilities and society should demand corporate adherence to those responsibilities. Employees cannot simply give away company funds to their favorite charity. That would be irresponsible, unethical and illegal. Certainly, company officials are also individuals whose conscience extends past workplace concerns. The person outside the corporation may feel a duty to voluntarily give their time and money to charities, the church, community and family. In these instances, the individual is not acting as the agent of the giving but the principal. They are spending their own time and money or time and not the resources of a company. Ã¢â¬Å"If these are Ã¢â¬Ësocial responsibilities,Ã¢â¬â¢ they are the social responsibilities of individuals, not businessÃ¢â¬ (Friedman, 1970). Though the view that business do not have a social responsibility is logical and fits the capitalist ideology on which the country was built, others ar gue that the self-serving goals of corporate America has created a value system not only separate but in opposition to that of society. This reality is apparent not only in the U.S. but in many other countries as well, both in the developed world and Third World nations. The banking debacle in Mexico escalated its national debt by $80 billion due to the government financially bailing out unscrupulous shareholders who were in league with government officials at the taxpayerÃ¢â¬â¢s expense. When Argentina privatized most of the public works departments, corporations stole money from millions of Argentinean citizens. In Europe, the pharmaceutical industries essentially regulated themselves due to their influence within the government. The drug companies did not sufficiently test its products interested only in profits and not the benefits of the drugs for patients. Steps have since been taken to reduce the harm committed by this type of corporate corruption. Many suggest that the sit uation in the U.S. today involving pharmaceutical company influence and the consequential affects is hauntingly similar. (Borger, 2001) Of course corporate corruption in the U.S. is sadly legendary in scope. The recent banking and Wall Street debacle in the U.S. is expected to cost taxpayers into the trillions of Dollars. The Bernie Madoff scandal, Worldcom, Tyco and Enron are but a few of examples of fraudulent practices by company heads which cost thousands of people millions of dollars including
Thursday, September 26, 2019
Characteristics of stratification system - Essay Example Fifthly, the inequality distinction has certain levels which may be low in less advanced stratification system, high in systems such as caste and slave societies while a mild level exists in medium stratification societies (UVAWISE para.3). Ascription and achievement are means through which members of the stratification rise through the ranks to acquire a defined position in the society. While certain stratification systems emerge due to attainment, others are acquired by natural belongingness to a specific class of the society. For instance, a notion that slaves are likely to beget slaves may make it difficult to rise up the stratification system. Legitimation is the inherent consent and acceptance of the society that the leaders of the stratification system bear the apparent right to occupy higher statuses. In a power stratification system, for instance, members of the governed community have undoubted consent that those in positions of power, thereby donating legitimacy to their existence. Four social systems emerge from legitimation and they include elites, regimes, political economies and value systems (UVAWISE
Wednesday, September 25, 2019
Mortality and the Meaning of Life - Research Paper Example No one can calculate the exact time of when it will strike. Life has become a hectic burden for the common man. It has become a constant headache of keeping up with the payment of bills. That is all there is to life for most people on earth today. Relations have become secondary, values have become obsolete. The only thing that really matters is money. Money is the new god. But we have miserably faced to realize the most valuable commodity of all; time. There is extensive literature on the management of time. But the major part of it concerns with making the most monetary benefit out of it. We are living an illusion of life. The real essence of life has been buried deep beneath this disturbing rush on earth that we are a part of. Science says that a normal human being becomes aware of death normally around the age of 7 (Landau, 2011). But it is hard to tell when he becomes truly Ã¢â¬ËawareÃ¢â¬â¢ of it. You donÃ¢â¬â¢t expect to die when going out for work in the morning or when coming to dining table for dinner, to be honest, the thought of dying hardly crosses our minds all day long, unless of course you love to listen to the news. You, me, we have all lost ourselves in the fast flow of time. It takes just a moment to stop and analyze whether we are passing through this life or is life passing us by. No one, sadly, has that moment to stop and procrastinate in todayÃ¢â¬â¢s fast paced world. ... The topic of this essay forced me into a deeper contemplation of death than I have ever delved upon it previously. In my research over the topic, I read accounts of people who were diagnosed with fatal diseases and how the revelation changed and constructed their views about the meaning of life and its purpose (zoom, 2009). I learned that mortality plays the central role in giving our lives meaning. Almost all the people whose accounts I read had the same common realization, i.e. live completely in your today and for your today. They felt like that because they werenÃ¢â¬â¢t certain of whether they would live to see the next day or not. They wanted to live to their fullest in that very moment that they possessed, not being sure of even the next moment. That made me think; am I sure of my next moment? The answer is no. Life and death are the most unpredictable of all things we know. We witness people dying in their bedrooms and we also hear of people surviving fatal fires. So no, I d onÃ¢â¬â¢t know if I even have any time left after I finish this essay. Should we turn pessimistic over this fact and start living in fear of the inevitable. Religions of the world will teach you to do so, to fear your day of judgment if you believe in one, or to fear the consequences of your action after death. But the concept of mortality made me realize that the only thing I have to be fearful of is my Ã¢â¬ËnowÃ¢â¬â¢, to be fearful of the consequences of my actions that I am undertaking right now. There is an inherent beauty to the unpredictability of death. Since you are not aware of when it might arrive, you feel like you can always amend your ways or make right any wrong you might have done. At the same time, you are aware that you have to accomplish whatever gives you the most
Tuesday, September 24, 2019
Visit to California Science Center - Essay Example In contrast with the other institutions, the California Science Center has sufficient hands-on exhibitions to go around (Falk, pg 38). For children under seven years of age, the discovery rooms create an imaginative world over there. Apart from this, it has some great gift shops, technical museum books, geeky t-shirts and souvenirs, games, which are based on science and technology and a superb collection of books for every age group. Admission to the science center is free of cost if we do not seek an IMAX film or any other special thing but we can give donations inside the center. Although everything was of great interest, but the thing, which attracted me the most was the model of solar energy transportation and a wind tunnel. I saw the model of solar energy transportation at the creative world, which explores the discoveries of people from communication to transportation. At the creative world, one can learn about the historical as well as latest technologies of transmitting sound and fuel-cell technology. Besides this, visitors can run the cars, which are solar powered and can discover the ways in which buildings were created to be free from the threats of earthquake. I learnt about the solar energy transportation by visiting there. The transport, which runs through solar energy travels at a speed of 200 miles at 35-40 mph. Such type of transport does not produce any kind of pollution because it generates energy through the Photovoltaic effect (Falk, pg 38). Photovoltaic Effect The photovoltaic effect was discovered by Edmond Becquerel. According to his research, when some type of solid is exposed to the sunlight, it generates some amount of electricity. This effect further showed that it is a transformation of light energy into electricity at the atomic level. It is due to this effect that electricity is generated through the light energy to run the transport (Fonash, pg 39). Solar Panels By combining many photovoltaic cells, solar panels are produced. The se solar panels generate one and two watts by operating fifteen percent efficiently. In order to form modules, these cells are linked into a group of 40. For forming an array, a group of 10 is formed. Array can generate 800 watts of electricity (Fonash, pg 34). Batteries Since storing of the solar energy was difficult, so for this purpose, Lithium ion and Nickel-metal hydride batteries are made. Nickel-metal hydride battery can bear heavy load. These batteries lose half of their charge in a year but this obstacle is not of much significance. Other Obstacles The transport model, which I saw at the California Science Center, has the capacity of only two persons. This is a great obstacle of transportation through solar energy because solar transportation does not have much engine power. In spite of these little barriers, it is likely that the transportation through solar energy will bring a rapid change in the transportation industry in the near future. The other thing, which excited m e the most, was a wind tunnel, which had both ends open. When one person speaks from one end of the tunnel, the other person hearing at the other end of the tunnel can clearly hear the person. It was looking like a magic and attracted me so much. Although it seems to be a magic but there is a logical theory behind it. Sound is a complete set of ordinary decompression and compressions, which are also referred as rarefactions. The theory behind the wind tunnel was that sound wave is a longitudinal
Monday, September 23, 2019
NO TOPIC - Assignment Example This is evident in the fact that a panel of judges is carefully selected to question the inventors at all possible angles concerning their ideas and what good they would be to the customers. The invention of these employees is related to sales and marketing in the sense that the employees are required to have a ready targeted market in mind even during the conception of the idea itself. They are clearly asked what market their focus is centered on. This key principle of innovation calls for originality. In order for the company to take up the idea and actually invest in it they need to know if it is original or merely an improvisation of someone elseÃ¢â¬â¢s brainchild. The judges clearly ask the employees if they are indeed mining an opportunity not currently used in the industry. Another key factor about innovation is details. Each product, in order to sell, must have well-defined details about what the clients are actually purchasing and what they will use it for as well as the how. This is evident in the article as noted from the judgesÃ¢â¬â¢
Sunday, September 22, 2019
Non - Case Study Example Mary and Sally fulfilled the terms laid out on the contract with regards to the payment of purchase price clause. The Purchaser was to pay monthly installments on the first day of every month. Up to the point of Mary contacting the Seller on the need to terminate the contract, the Purchaser had made all payments as laid out up to that point. The purchaser has fulfilled all her contract negotiations. John, the Seller, violated the building code of the city. Sally fell down the stairs to the basement and the lack of the railings might have aggravated the situation. John had a duty to comply with the terms laid out on the building code and failure to do this is a tort which the specific element being failure to practice a duty (Schlanger& Spaulding, 1). John, being the seller in the contract also breached the terms of the contract which is also a tort (Schlanger& Spaulding, 1). The contract specifically mentioned that the Purchaser can terminate the contract during the first five years if no longer able to live due to a need to move to a nursing home. Sally is a Purchaser and she has a need to move to a nursing home. Mary notified John the need and even offered the doctorÃ¢â¬â¢s letter as proof. John forcing Mary to pay for an extra month was wrong. Mary is therefore in a position to take John to court on accounts of breach of contract and on negligence of duty (Schlanger& Spaul ding, 1). The only additional information required would be the contract the Seller and the Purchaser signed did not clearly indicate the period which the Purchaser need to give the notice to the Seller with regards to the termination. This is a crucial piece of information that is missing. On signing the M & S contract, John as the Seller and Mary and Sally as the Purchasers agreed to the terms set out on the contract. John needs to understand that the terms on the contract are binding. Mary is acting within her rights by notifying John on her need
Saturday, September 21, 2019
Physical Therapist Assistant Essay In my experience as Physical Therapist Assistant, I have come to learn that physical therapy is a profession in health care division which deals with the restoration and maintenance of the movements and function of individuals who were disabled by aging, injury, diseases, or accidents. This profession involves constant interaction between physical therapist to patients/clients, doctors, families of patients, caregivers, and even communities. Physical Therapists ( PT) and Physical Therapist Assistants ( PTA) are required to study the history of their patients, results of the physical examinations of the patients performed by medical professionals, results of laboratory examinations and imaging studies of the patients, before the therapist can establish a management plan for the patient. We can practice in different settings such as outpatient clinics and offices, inpatient rehabilitation facilities, extended care facilities, private homes, education and research centers, schools, hospices, industrial workplaces, fitness centers and sport training facilities. We can also be assigned to different specialized section of the hospital we are working in, such as: cardiopulmonary where we handle patients with cardiopulmonary disorders or those who have undergone cardiac or pulmonary surgeries; geriatric or adult patients whose movements are affected by arthritis, osteoporosis, cancer, Alzheimer diseases, hip and joint replacement, and balance disorders; neurological department where patients are afflicted with AlzheimerÃ¢â¬â¢s diseases, ALS, brain injury, cerebral palsy, multiple sclerosis, ParkinsonÃ¢â¬â¢s diseases, spinal cord injury and stroke; orthopedic department whose patients have problems with their musculoskeletal system; We are also trained in treatment and management of infants, children and adolescents with congenital diseases, developmental, neuromuscular, skeletal and acquired disorders; while in pediatric department; and patients with wounds and burns in the intergumentary department. The educational requirements of Physical Therapist and Physical Therapist Assistant have not much difference in the subjects we have taken. Both PT s and PTAs are required to take General Biology, Psychology, Pharmacology, Patho-physiology, Medical Technology, and Human Electives. However, Physical Therapists have additional subjects such as Chemistry, Biochemistry, and Molecular Biology. I have also observed that this profession is more suitable to men than women. This is due to the fact that this profession calls for a lot of physical exertions such as carrying and assisting temporary invalid patients. It is also advisable to anyone who wants to enter this profession to be physically, mentally, and emotionally strong. Physically, in the sense that since we will be dealing patients whose movements are not well-coordinated due to their injuries or incapacities, they will be a lot heavier the ordinary people. We also have to be mentally and emotionally strong, as to be able to possess patience and perseverance in understanding the attitudes of the patients for they may prove difficult to handle due to their incapacities. Due to the differences in their curriculum and educational background, there are also differences in the job description between a physical therapist and a physical therapist assistant. Although they have to acquire licensure after graduation, the degree of the PT is in doctorate level while the PTA is that of an associate degree. In work area, they are both tasked with the assessment of patients, implementing the treatment of the patient, keeping and monitoring their patientsÃ¢â¬â¢ records, communicating with patients as to the condition of their patients, and also communicating with other PT and selected healthcare professionals. However, the PT has more additional duties and obligations than the PTA. This includes the task of determining the plan care of the patient, the analysis of the evaluation and assessment results from physicians of the patients, establishing treatment goals for the patient, and managing various patient problems. The PT can assign the right tasks to the PTA and PT technicians while the PT can assign tasks to PT technicians only. Licensed PT and PTA are required to be a member of an association of physical therapist assistants such as the APTA or the American Physical Therapy Association. This association was first formed in 1921 and was called the American WomenÃ¢â¬â¢s Physical Therapeutic Association. In the later part of 1930, this name was changed to American Physiotherapy Association and begun accepting male members. During World War II, the members of this association rose from 1,000 to 8,000 members due to greater demands for therapists. By 1940Ã¢â¬â¢s, it established its main office in New York, hired full-time staff, established a House of Delegates to create policies to be followed by its members, and changed its name to American Physical Therapy Association. From then on, the number of its members has swelled to more than 75,000 all over the United States. The main goal of APTA is to promote development and progress in physical therapy practice, research, and education. And assist its members in their problems regarding their work and profession. The mission of APTA is to improve the position in the prevention, diagnosis, and treatment of the movement dysfunctions of patients. Aside from this, APTA also aimed to develop the functional abilities and health of the public. I have the privilege to interview a licensed physical therapist assistant and here are the excerpts: Ã¢â¬ ¢ Why did you choose PT over other professions? I chose PT over some other profession for personal growth. You see ever since I was a child, I am very much fascinated by human anatomy. And because of this, I cannot afford to just sit back and see people suffer with their limited movements due to diseases and accidents. I then decided to take this course and profession to help people survive and rebuild their lives after their traumatic experience. Also PT has wider scope in theoretical and practical learning in school, and I want to see these principles and concepts being applied in the healthcare settings. Ã¢â¬ ¢ What are the challenges involved in your profession? I find the way the interaction between the patients and me goes a big challenge. People are different. They have different attitudes, needs and wants, outlook, and so on. As such, it is very hard to interact with numerous patients everyday because the way you interact with one is not necessarily the way you would interact with the others. I mean, one patient would want to be pampered and spoiled while another would not want to be treated as if he or she was an invalid. Another challenge for me is how to motivate my patients for them to follow my instructions and the treatment plan I have propose to them. For a lot of people, the loss of functionality of one facility or skill could be very difficult to accept. Most of them would lose hope and sulk. This is, why as PT, I have to make him or her understand that we could still revive it, that we could still bring back that functionality or skill and that life can pretty much go back to normal. Ã¢â¬ ¢ What advise do you give to those who aspire to become a PT like you? Well, for those who want to take up this profession, I advise them to be sure if this is really want they want in life; if they have compassion to other people specially those who are disabled. You see, this profession takes a lot of hard workÃ¢â¬ ¦ physically, mentally and emotionally. One has to be patient enough in dealing with their patients, for cases handled by physical therapists require perseverance, hard work, and a lot of understanding. One must have flexible time in order to be able to attend to the needs and treatments of the patient. One must have the stamina in handling and assisting temporary disabled patients for they sure need a lot of help in their movements. One must also have the compassion to make the patient comfortable as much as possible, for mostly patients in this department are in a lot of pain with each movement they made. Ã¢â¬ ¢ Is there anything you do to improve in your work? Oh yes, I do. As a matter of fact, I always update myself on any development with regards to the new treatment program being discovered by researcher in this department. I also attend seminars and study program abroad about the latest trend in giving therapy. I also keep myself well informed about the latest drug developed for patients in this area. Ã¢â¬ ¢ How do you keep yourself fit and healthy in this kind of profession? As it is taxing and strenuous in this field of work, I take large doses of Vitamin C to strengthen my immune system, and multivitamins to give me this energy needed in assisting patients and treating their dysfunctions. And a lot of sleep, and most of all, clean living Ã¢â¬â meaning no smoking and drinking excess liquor, to maintain the balance needed. Works Cited Ã¢â¬Å"About APTA. Ã¢â¬ APTA. 2009. 09 February 2009 http://www. apta. com. Ã¢â¬Å"About the Profession: Physical Therapist Assistant. Ã¢â¬ Midlands Technical College. 2009. 09 February 2009 http://www. mtc. com Ã¢â¬Å"APTA History. Ã¢â¬ APTA. 2009. 09 February 2009. http://www. apta. com Ã¢â¬Å"Physical Therapy. Ã¢â¬ Wikipedia. 2009. 09 February 2009. http://en. wikipedia. org/wiki/Physical therapy.
Friday, September 20, 2019
Kingdom Of Heaven | Summary | Analysis Kingdom of Heaven by Ridley Scott is a modern film about the Crusades, set in 1184 centered on Balian of Ibelin. The film is presented as a conscious piece of historical fiction and the majority of the film follows closely with historical records. (Wikipedia) William Monahan, the films writer, has included several fictional characters and dramatized the relationships between characters to increase the films artistic and commercial appeal. Ridley Scott makes an effort to promote Christian/Muslim peace in the Holy Land and downplays traditional Religious viewpoints. The films cinematography is visually stunning and the battle scenes are intense. (Radcliffe) Overall, the film is enjoyable to watch, although it is quite long. The Directors Cut Edition has a running time of 189 Minutes. Kingdom of Heaven is a fictional historical action film with the main theme of promoting peaceful coexistence between religions. The film begins in a remote French village as Balian, a blacksmith, is devastated over his wifes suicide. Balian meets a group of Crusaders led by Baron Godfrey of Ibelin, who reveals himself to be Balians father. This part of the storyline deviates from historical records because Baron Godfrey is a fictional character and Balian is from Ibelin. (Wikipedia Balian de Ibelin) After killing the town priest, Balian joins Baron Godfrey on his Crusade to Jerusalem with hope of redemption and forgiveness for his sins. During Balians quest to Jerusalem he is Knighted and after his father Godfreys death, is recognized as Baron of Ibelin in Jerusalem. Scott depicts Jerusalem as a city where Christians and Saracens live in peace under King Baldwin IV. King Baldwin IV the Leper ruled Jerusalem from 1174-1185. Jerusalems political arena is complex, as the Knights Templar, led by Guy de Lusignan and Raynald of ChÃ ¢tillon, Tiberius, the Marshal of Jerusalem, and Princess Sybilla all are seeking to increase their own power. The Knights Templar led by the films Arch-Villian, Guy de Lusignan are the primary Villians and portrayed by Scott as mercenaries, seeking profit and attacking Muslims because God wills it. (Kingdom of Heaven 2005) Princess Sybilla and Balian begin a relationship when she visits Ibelin. This part of the story is fictional and my feeling is that Scott intended to make the film more appealing to women by adding a romantic affair between the main characters. The Knights Templar attack a Muslim trade caravan that is under protection of Saladin, the leader of the Muslim army. Saladin is a Muslim historical figure that led the Muslim Army in opposition to the Crusaders and ruled over Egypt, Syria, and Damascus. (Maalouf 1984) This attack sets into motion a course of events that ends with Saladin gaining control of Jerusalem in the films final scenes. Saladin attacks Kerak, Raynalds castle as retribution for his crimes. During the battle, Balian and his men are captured while trying to defend the villagers. Because Balian had displayed mercy by releasing one of Saladins servants earlier in the film, Saladin releases Balian and a temporary truce is negotiated between the Muslims and Christians. This is an example of the films main theme and prominent sub-theme of doing good deeds for others. Shortly after the battle, King Baldwin passes away, leaving Sybillas son, Baldwin V King of Jerusalem. Historical records indicate that Saladin did attac k Kerak in 1183 and 1184, but was repelled by the Crusaders. (Wikipedia Siege of Kerak) In addition, King Baldwin IV did not pass away immediately after the Siege of Kerak, he passed away in 1185. Scott indicates a bias toward the Muslims in this part of the film; he depicts the Knights Templar and Raynald as warmongers and the films villains. Raynald and Guy are against peace between the Christians and Muslims. King Baldwin Vs reign over Jerusalem is temporary because Princess Sybilla euthanizes her son out of compassion, as she finds that he is also a Leper. This part of the film is fictional, King Baldwin V was not a Leper, but he did pass away in 1186, just one year after becoming King. (Wikipedia King Baldwin V) Sybilla crowns Guy de Lusignan as King and he immediately instructs Raynald to wage war against Saladin. Raynald and Guy lead the Knights Templar to battle against Balians advice. Saladin massacres the Raynalds Army at the Battle of Hattin and personally beheads Raynald. This was Saladins plan all along; he knew Guy and the Knights Templar would attack first. After Balian survives an assassination attempt ordered by Guy, he joins Tiberius in Jerusalem which is now virtually defenseless against Saladins Army. By showing the aftermath of the Battle of Hattin, that God has punished an evil man and his followers belligerent actions with death, Scott reinforces the films primary them e of encouraging peaceful coexistence between religions and sub-theme, that doing good deeds for others is being religious. Tiberius and his men abandon Balian and the people of Jerusalem, leaving no Knights to defend the city. This part of the film shows how Balians values have changed during the film. Before Balian left on his Crusade, he had lost faith in religion and himself, and now he is a confident and selfless leader, who stays in Jerusalem only to defend the cities people. (Kingdom of Heaven 2005) Scott shows a bias toward the Christian point of view in the films final scenes and audience should feel a strong sympathy to the Christians as they are defending innocent people. In preparation for the battle with Saladin, Balian Knights many of the villagers to improve morale. Balian is outnumbered by Saladins men and his only hope is to protect the city long enough to force Saladin to make a deal to protect the people of Jerusalem. Balian and his men successfully withstand a barrage of bombs from Saladins Trebuchets and attacks from his Army for three days. During the battle, Balian is a successful Commander, although he is injured while fighting with a Muslim. On the third day, Saladin is able to breach Jerusalems walls overpower Balians men. Balian is able to negotiate the peaceful surrender of Jerusalem with Saladin only because he threatens to destroy the city and all religious artifacts, both Muslim and Christian if the battle continues. This scene is based in fact as records indicate that Balian de Ibelin did negotiate the surrender of Jerusalem to Saladin, but that Saladin was offered a ransom for all Christians to leave Jerusalem unharmed. (Wikipedia Balian de Ibelin) The film ends with Balian and Sybilla in the remote French Village where the story began. King Richard of England and his men ride along searching for the defender of Jerusalem and Balian replies, I am a blacksmith. (Kingdom of Heaven 2005 ) Ridley Scott conveys his primary theme with his final message that Nearly a thousand years later, peace in the Kingdom of Heaven remains elusive. Throughout the film we see evidence that Scott is promoting peaceful coexistence between religions. King Baldwin IV states, A man must choose to do good deeds instead of evil and Your Soul is in control of your own. Balian consistently supports this theme by resisting violence, by refusing to fight over his horse, releasing Guy de Langston after the final duel and many other times during the film. Ridley Scott has disguised Kingdom of Heaven as a visually pleasing historical action film; Scott wants his audience to realize the futility of war and the value of peaceful coexistence between all religions. http://blogcritics.org/video/article/movie-review-kingdom-of-heaven1/ Maalouf, Amin. 1984. Crusades Through Arab Eyes. Online E-Reserve Edition. London: Al Saqi Books. Kingdom of Heaven: Directors Cut Edition. 2005. Directed by Ridley Scott. 189 Min. Century City, CA: 20th Century Fox. Blu-Ray.
Thursday, September 19, 2019
WoodCarvings Inc. Solution 1: To use charter pipeline Desktop: IBM ThinkCentre A50 8148 Main Features Ã¢â¬ ¢ Ã Ã Ã Ã Ã 2.4GHz Intel Celeron Ã¢â¬ ¢ Ã Ã Ã Ã Ã 256MB RAM Ã¢â¬ ¢ Ã Ã Ã Ã Ã 40GB HDD Ã¢â¬ ¢ Ã Ã Ã Ã Ã CD-ROM Ã¢â¬ ¢ Ã Ã Ã Ã Ã 10/100/1000 Ethernet Ã¢â¬ ¢ Ã Ã Ã Ã Ã Windows XP Pro Price: $500.00 per desktop (125 users) Printer: IBM InfoPrint 1332n - printer - B/W Ã¢â¬â laser Main Features Ã¢â¬ ¢ Ã Ã Ã Ã Ã B/W Ã¢â¬ ¢ Ã Ã Ã Ã Ã laser Ã¢â¬ ¢ Ã Ã Ã Ã Ã Legal (8.5 in x 14 in) Ã¢â¬ ¢ Ã Ã Ã Ã Ã A4 (8.25 in x 11.7 in) Ã¢â¬ ¢ Ã Ã Ã Ã Ã 1200 dpi x 1200 dpi Ã¢â¬ ¢ Ã Ã Ã Ã Ã up to 35 ppm Ã¢â¬ ¢ Ã Ã Ã Ã Ã capacity: 350 sheets Ã¢â¬ ¢ Ã Ã Ã Ã Ã USB Ã¢â¬ ¢ Ã Ã Ã Ã Ã 10/100Base-TX Price: $1,100.00 per printer (5 printers, 20 users per printer)) 24 ports Main Features Ã¢â¬ ¢ Ã Ã Ã Ã Ã 24-port 10/100/1000BASE-T (RJ-45) Gigabit Ethernet Web Smart managed rackmountable switch with 2 Combo SFP Expansion Slots Price: $467.00 per switch (5 switches 20 users per switch) Licensing: Select License 6.0 highlights: Microsoft Select License 6.0 provides volume licenses for medium- and large-sized businesses. With a minimum forecast of 1500 points over three years, you will receive a volume price level for each pool of products selected (Applications, Systems and Servers) based on this forecast. Each product pool within the Select License program has a point value assigned which enables customers to determine the price level for each product pool. The Symantec Elite Program is a contractual plan that allows companies to leverage your purchasing power with a consistent price band over the term of the contract. Depending on their needs, customers can choose the Commit option to immediately maximize your two year volume discounts via an up-front purchasing commitment. Or they can choose the Forecast two year purchasing model to minimize initial outlays for their licensing requirements. Total Price: Desktops: $500.00*125= $62,500.00 Printers: $1,100.00*5= $ 5,500.00 Switches $467.00*5= $2,335.00 (Also the price of charter pipeline, and your licensing) Total Price: $70.335.00 Solution 2: To use DSL We are going to use the same desktops, printers, and switches so the price will not change from solution 1, which was $70,335.00. Only difference is we are using DSL as our current ISP. Solution 3: Wireless We are going to use the same desktop as in solution 1 and 2 which was the IBM Think Centre A50 8148 which cost $500.00 per desktop (125 users) The same printer is being used also, the IBM Info Print 1332n Printer-B/W-laser which cost $1,100.
Wednesday, September 18, 2019
Since our country was established, immigrants from all over the world have come to America seeking a better life. As they progressively become more acquainted with the American life style they tend to become more involved in the daily interest of their new country. Specifically, Jews have been in the United States for centuries, but for a long time anti-Semitism and discrimination have made it very difficult for them to participate in politics. Jews have become a more active part of American politics due to Senator LiebermanÃ¢â¬â¢s candidacy for Vice President. However, JewÃ¢â¬â¢s role in American politics has progressed over the years. In the early years of our nations history Jews were not as actively involved in political positions. Senator Lieberman suggested that one reason, why Jews did not enter active politics during the start of the twentieth century was because of anti-Semitism. Over the course of the second half of the past century, particularly following World War II, Jews were among the strongest voices in the civil rights movement. Jews became financial power houses and supported the candidates of their choice with money. The events of the last century: the Vietnam War, womenÃ¢â¬â¢s movement, and environmental programs inspired many American Jews to enter politics, for the very purpose of improving the world. As Senator Lieberman says in his introduction to Jews in American Politics, it is the practice of Jews to want to make the world a better place to Ã¢â¬Å"repair the worldÃ¢â¬ in Hebrew, Ã¢â¬Å"Tikkun OlamÃ¢â¬ (Maisel and Forman XXII) In the history of the United States before the New Deal was created by Franklin Delano Roosevelt, the Ã¢â¬Å"the Jewish community was politically weak and its role in American society precarious. During t... ... strengthÃ¢â¬ (Ã¢â¬Å"Policy Dispatches No. 52Ã¢â¬ ). Joe Lieberman helped to pave a road for all ethnicities, as Mario Cuomo the former governor of New York commented, Ã¢â¬Å"if the Jews can make it, then Italian Americans can make it, Hispanic Americans can make it and African Americans can make itÃ¢â¬ (Ã¢â¬Å"Policy Dispatchers No. 52Ã¢â¬ ). Throughout time Jews have faced anti-Semitism and criticism. However, they have excelled and Joe Lieberman after the 2002 election has become the icon of Ã¢â¬Å"a historic step forward in the complete integration of Jews in American societyÃ¢â¬ (Ã¢â¬Å"Policy Dispatchers No. 52Ã¢â¬ ). Works Cited Maisel, L. Sandy, and Ira N. Forman. Jews in American Politics. New York: Rowman and Littlefield Publishers, Inc, 2001. Policy Dispatches No. 52. World Jewish Congress 5 Dec. 2002 .
Tuesday, September 17, 2019
Good Advice When we first started to talk about good advice, I didn't fully understand what makes good advice, well, good. "Advice is advice." I said to myself, walking home from class trying to think of where to start. As the subject grew in class, everybody started to get deeper into the subject until we all had a well-based understanding on what good advice is. Everyone had a little different perspective than everybody else, which made the subject very interesting. I realized that there are many requirements for good advice. Looking back on my paper, I realized that I made one point about good advice, which was the only point that I really looked at. This point was how I viewed good advice at that time. I think advice is good when it lets me approach something by myself, so that I, as an individual, can grow with what I learn from it. As apposed to forcing some orders upon me. By ordering me around, the advisor canÃ¢â¬â¢t get me to think about what is right for me. This way, I will never learn and it will do me more harm than good in the long run. I still stand by my original opinion, but since then I have learned much more about good advice. Then I heard about the second part of the paper and I was interested in taking notes on people's papers because that day in class, I realized that I could get much more deep into this subject. When I took the notes, I was amazed by how different the advisors were from paper to paper. The advice came from teachers, parents, friends, experts, mentors, and even themselves. This made me realize that advice canÃ¢â¬â¢t always be expected or unexpected because I will never know where it will come from. John also made me realize that personal advice is best when it comes from somebody that knows ... ...dvice. The biggest connection with good advice and writing isn't within the phonics or the way it is written. The biggest connection is within the total thought process of both of them. If I want to write a good paper, I should sit and think about it. I should ask myself, "Who is the reader, and what should I do to get the desired effect from them?" This is the same with advice. In writing, I should take the time to think personally about what I want to write about. IÃ¢â¬â¢ll analyze the situation like I am giving very important advice. There has to be a connection between the reader and I. The second connection is where I shouldnÃ¢â¬â¢t jumble up advice, otherwise it won't be good. The same goes with writing. Size doesn't matter, but I should get to the points I want to reach, otherwise IÃ¢â¬â¢ll lose the reader's attention. If I follow this advice, I will become a better writer.
Monday, September 16, 2019
What is Life? This perennial question the answer to which has somehow eluded the most brilliant minds. For while scientists have identified many years ago the right mix of the atoms and molecules that constitute cellular material, they have not succeeded in Ã¢â¬Ëswitching it onÃ¢â¬â¢ to make it alive, or Ã¢â¬Ëbreathing lifeÃ¢â¬â¢ into it (Rabago et. al,2006) In this module you will: a. Explain the concepts of the cell theory b. Identify the parts of a cell c. Describe the function of each cell part d. Differentiate prokaryotic from eukaryotic cells e. Compare plant and animal cells A. The Cell Theory Ã¢â¬â tructurally made up of 1. What are living things made of? cells. Ã¢â¬â 2. What can cells do? 3. Where do cells come from? All living things are The cell is the fundamental unit of life. Ã¢â¬â Cells come from the division of pre-existing cells. B. Cell Structure and Composition CELL MEMBRANE -Serves as the outer boundary of the cell. It is a selective permeable memb rane which permits the entrance of substances throughout the cell. CYTOPLASM -Serves as the reservoir of the organelles as it contain all the lifesustaining components. It is a jellylike structure. NUCLEUS -Usually located at the center and nown as the control center of the cell. It regulates and coordinates all the activities of the cell. C. Organelles in the Cytoplasm ORGANELLES STRUCTURE Membrane Components Module 8 A. 1. smooth endoplasmic reticulum Ã¢â¬â usually the site for fat metabolism; forms vesicles for transporting large molecules to other cell parts 2. mitochondria Ã¢â¬â sites of cellular respiration 3. Golgi apparatus Ã¢â¬â involved in modifying, sorting and packaging macromolecules for secretion or for delivery to other organelles 4. nuclear membrane Ã¢â¬â a double membrane which separates the nucleoplasm from the cytoplasm . nucleolus Ã¢â¬â the site where subunits of ribosomes are formed 6. nuclear pore Ã¢â¬â serves as pathway for the exchange of materials between the nucleus and the cytoplasm 7. rough endoplasmic reticulum Ã¢â¬â studded on its outer surface with ribosomes for the synthesis of protein FUNCTION D. Variations in Cell Structure and Function d. 1 Prokaryotic Cell vs. Eukaryotic Cell A typical Prokaryotic Cell A typical Eukaryotic Cell Prokaryotic Cells Eukaryotic Cells Pro = Ã¢â¬Å"beforeÃ¢â¬ , karyon = Ã¢â¬Å"nucleusÃ¢â¬ Eu = Ã¢â¬Å"trueÃ¢â¬ , karyon = Ã¢â¬Å"nucleusÃ¢â¬ Prokaryotes are evolutionarily ancient. They were here first and for illions of years were the only form of life. And even with the evolution of more complex eukaryotic cells, prokaryotes are supremely successful. All bacteria and bacterialike Archaea are prokaryotic organisms. Eukaryotic cells are more complex, evolving from a prokaryote-like predecessor. Most of the living things that we are typically familiar with are composed of eukaryotic cells; animals, plants, fungi and protists. Eukaryotic organisms can either be single-celled or multi-celled. PROKAYOTIC EUKARYOTIC Nucleus: Present Number of chromosomes: More than one Cell Type: True Membrane bound Nucleus:Example: Multicellular Absent OneÃ¢ â¬âbut not true chromosome: Plasmids Unicellular Present Absent Animals and Plants Telomeres: Present (Linear DNA) Genetic Recombination: Mitosis and fusion of gametes Lysosomes and peroxisomes: Microtubules: Endoplasmic reticulum: Mitochondria: Cytoskeleton: DNA wrapping on proteins. : Ribosomes: Vesicles: Golgi apparatus: Mitosis: Present Present Present Present Present Yes larger Present Present Yes Chloroplasts: Present (in plants) Bacteria and Archaea Circular DNA doesn't need telemeres Partial, undirectional transfers DNA Absent Absent or rare Absent AbsentMay be absent No smaller Present Absent NoÃ¢â¬âbut has binary fission Absent; chlorophyll scattered in the cytoplasm Flagella: Microscopic in size; membrane bound; usually arranged as nine doublets surrounding two singlets Submicroscopic in size, composed of only one fiber Selective not present Yes Usually no Permeability of Nuclear Membrane: Plasma membrane with steriod: Cell wall: Vacuoles: Cell size: Only in plant c ells (chemically simpler) Present 10-100um Usually chemically complexed Present 1-10um d. 2 Plant Cell vs. Animal Cell Plant Cell Animal Cell Characteristics Plant Cell Cell SizeLarge Cell Shape Rectangular Vacuoles A single centrally located vacuole. It takes up almost 90% of the cell volume. The vacuole stores water and maintains turgidity of the cell. Cell Wall Chloroplasts Cell Division A rigid cell wall (made of cellulose) is present around a plant cell that helps it maintain its shape. Present. Chlorophyll is the pigment that traps sun's energy which is utilized by plants to make food through the process of photosynthesis. This pigment is present in the chloroplasts. Cell division takes place by the formation of cell plate in the center of the dividing cell.This becomes the cell wall between the two daughter cells. Centrioles Present only in lower forms. Plants instead have microtubule organizing centers (MTOC) that produce the microtubules. Centrosome Absent. Instead two smal l clear areas called polar caps are present. Absent Lysosomes Golgi Bodies In place of golgi bodies, its sub units known as dictyosomes are present. Animal Cell Smaller than plant cells Circular If any, there are a number of small vacuoles spread throughout the cytoplasm that store water, ions and waste materials. Cell wall is absent. This allows animal cells to adopt different hapes. Absent. As animals lack this pigment, they cannot make their own food. Animal cells divide with the formation of a cleavage furrow. This is formed as the chromosomes move to the ends of the microtubule spindle formed by the centrioles. Present. Centrioles help in division of animal cells by creating microtubule spindles that pull the chromosomes to opposite ends for cell division to occur. Present Present. Lysosomes are vesicles that contain enzymes that destroy dead cell organelles and other cells debis. Complex golgi bodies are present close to the nucleus. E. Articles about CellBBC NEWS-Last Updated : Tuesday, 20 November 2007, 16:42 GMT Stem cells are thought to hold huge potential for treating a wide range of disease and disability. Scientists around the world are working on techniques to Refine stem cell therapy. The latest technique, nuclear reprogramming, promises to solve some of the trickiest practical and ethical issues. What are stem cells? Most adult cells in the body have a particular purpose which cannot be changed. For instance, a liver cell is developed to perform specific functions, and cannot be transformed to suddenly take on the role of a heart cell.Stem cells are different. They are still at an early stage of development, and retain the potential to turn into many different types of cell. Why are they so useful? When a stem cell divides, each new cell has the potential to either remain a stem cell or become another type of cell with a more specialized function. Scientists believe it should be possible to harness this ability to turn stem cells into a super Ã¢ â¬Å"repair kitÃ¢â¬ for the body. Theoretically, it should be possible to use stem cells to generate healthy tissue to replace that either damaged by trauma, or compromised by disease.Among the conditions which scientists believe may eventually be treated by stem cell therapy are Parkinson's disease, Alzheimer's disease, heart disease, stroke, arthritis, diabetes, burns and spinal cord damage. Stem cells may also provide a useful way to test the effects of experimental drugs. It is also hoped that studying stem cells will provide vital clues about how the tissues of the body develop, and how disease takes hold. Are there different types of stem cell? Yes. Scientists believe the most useful stem cells come from the tissue of embryos.This is because they are pluripotent Ã¢â¬â they have the ability to become virtually any type of cell within the body. Stem cells are also found within adult organs. They have not taken on a fina l role, and have the potential to become any of the m ajor specialized cell types within that organ. Their role is to maintain the organ in a healthy state by repairing any damage it suffers. It is thought their potential to become other types of cell is mo re limited than that of embryonic stem cells. But there is evidence that they are still relatively Ã¢â¬Å"plasticÃ¢â¬ . Can they be easily grown in the lab?Large numbers of embryonic stem cells can be relatively easily grown in culture. However, adult stem cells are rare in mature tissues and science is still working on ways to grow them in the lab in sufficient numbers. This is an important distinction, as large numbers of cells are needed for stem cell replacement therapies. Is the use of stem cells controversial? Very. Campaigners are vehemently opposed to the use of embryonic stem cells. These cells are typically taken from lab-created embryos that are just four or five days old, and are little more than a microscopic ball of cells.However, opponents argue that all embryos, wh ether created in the lab or not, have the potential to go on to become a fully-fledged human, and as such it is morally wrong to experiment on them. They strongly advocate the use of stem cells from adult tissue. What is nuclear reprogramming? A new technique, in which cells isolated from skin tissue called fibroblasts are modified by inserting gene-controlling proteins. This chemical cocktail causes the cells to be Ã¢â¬Å"reprogrammedÃ¢â¬ to take on the plastic quality of embryonic stem cells. Why is the nuclear reprogramming an advance?There are two big potential benefits. The current methods derive stem cells from from existing lab lines, but these cells are foreign to the body, and run the risk of rejection if used to repair or replace damaged or diseased tissue. Nuclear reprogramming can potentially produce a supply of stem cells derived from a patient's own tissue Ã¢â¬â avoiding the issue of rejection of the cells. Secondly, the technique does not require the creation of , or destruction of an embr yo, and so is not ethically contentious. Are there safety concerns? Yes.Some researchers fear that it is possible that stem cell therapy could unwittingly pass viruses and other disease causing agents to people who receive cell transplants. Some research has also raised the possibility that stem cells may turn cancerous. Work also still needs to be done to refine the new technique. Similar results were achieved by two teams using a different combination of gene-controlling proteins. In both cases the success rate in producing new stem cells was also low. Last Updated: Monday, 8 January 2007, 08:58 GMT Ã¢â¬ËNew stem cell source' discoveredUS scientists say they have discovered a new source of stem cells that could one day repair damaged human organs. Researchers successfully extracted the cells from the fluid that fills the womb in pregnancy and then grew them in lab experiments. The types of stem cell with potentially the most use have so far been deriv ed from specially grown human embryos. But this has created ethical concerns because the embryos are destroyed in the process. Opponents say this is tantamount to cannibalism. Supporters say stem cells offer real hope in treating illnesses like diabetes, Parkinson's and Alzheimer's.Implanted in mice Writing in Nature Biotechnology, the scientists said it should be possible to harness the cells' ability to grow into different tissue to treat disease. Ã¢â¬Å" It shouldn't be seen as a race between embryonic stem cells and other sources Ã¢â¬ Prof Colin McGuckin Newcastle University However, UK experts had doubts about the feasibility of the technique. They said gathering amniotic fluid from large numbers of women might be difficult. Amniotic fluid contains a large number of cells, many of which come from the developing foetus.The team from Wake Forest University School of Medicine, in North Carolina, extracted these from fluid samples taken as part of unrelated diagnostic tests duri ng pregnancy, then encouraged them to grow in the laboratory. They found that they had the potential to turn into a wide variety of different cells Ã¢â¬â the hallmark of potentially useful stem cells. They then transplanted them into mice, and carried out further tests to look at how they performed in a living creature. Again, the results were encouraging, with the stem cells spreading and starting to produce key body chemicals in both brain and liver.Bone stem cells introduced onto an artificial Ã¢â¬Ëscaffold' then implanted into mice also appeared to behave in a similar way to normal bone cells, forming bone even months later. Great interest The conclusion of the researchers was that the amniotic cells were Ã¢â¬Ëpluripotent' Ã¢â¬â capable of becoming many different cell types, and that they held the potential for treatment Ã¢â¬â particularly on the child from whose mother they were taken, for whom they are an exact tissue match. Dr Paolo De Coppi, now of Great Ormond Street Hospital, who worked on the study, said the amniotic stem cells were similar to, but not identical to, embryonic stem cells.He said: Ã¢â¬Å"Our research suggests that for some clinical applications they may work better than embryonic stem cells. Ã¢â¬Å"For example, embryonic stem cells injected into muscle can form teratomas Ã¢â¬â amniotic stem cells do not do this. Ã¢â¬Å"However, the range of applications for these stem cells may be more narrow than for embryonic stem cells. Ã¢â¬ Dr De Coppi it might be possible to take amniotic stem cells from a child diagnosed before birth with a problem, and use them to grow new tissue in the laboratory, which would be ready to use to treat the child when it was born.In theory, it might also be possible to genetically modify a foetus' own stem cells and inject them back into the amnioitc fluid to correct gene disorders. Possible limitations Professor Colin McGuckin, from Newcastle University, is researching the use of similar cells taken from the umbilical cord at birth. He welcomed the report, saying that it was Ã¢â¬Ëthorough' and demonstrated the potential of amniotic stem cells. Ã¢â¬Å"The best thing is to have a variety of stem cell sources to provide the best stem cell for patients. Unless researchers do work to demonstrate there are alternatives to embryonic stem cells, the wider public won't understand that. It shouldn't be seen as a race between embryonic stem cells and other sources. Ã¢â¬ However, he said that harvesting amniotic fluid presented particular difficulties in many cases. Ã¢â¬Å"If it is a natural birth, the waters break and they are all over the floor, and you've lost them. In this country, the majority of women give birth naturally, which means that fluid could not be collected. Ã¢â¬Å"You could conceivably gather amniotic fluid during a caesarean section, but that process could interfere with the experience of giving birth. Ã¢â¬ Wednesday, 15 November 2006, 18:00 GMT Stem cells Ã¢â¬Ëtreat muscle disease'A stem cell breakthrough could lead to a treatment For muscular dystrophy (MD), research has revealed. An Italian-French team found transplanting stem cells into dogs with a version of the disease markedly improved their symptoms. Writing in the journal Nature, the team said the work paved the way for future trials in humans. Scientists said it was a major step forward and bolstered the idea that stem cells could be used to treat MD. Ã¢â¬Å" This is the first piece of research that has convinced me that stem cell therapy could play a role in treatment for Duchenne muscular dystrophy Ã¢â¬ Professor Dominic WellsMuscular dystrophy is a group of genetic disorders that cause the muscles in the body to gradually weaken over time and mobility to be lost. It shortens life span and there is currently no cure. The researchers, led by a team at San Raffaele Scientific Institute, in Milan, Italy, looked at the most common form of the disease, Duchenne muscular d ystrophy. This condition, which usually only affects boys, appears in about one in every 3,500 male births and is caused by mutations in a particular gene that lead to a lack of dystrophin, a protein involved in maintaining the integrity of muscle.The team had previously seen promising results when they injected stem cells into mice with a version of this disease, but turned to dogs for their next trial because they replicate the musclewasting disease more accurately. Mobility returned The researchers used a form of stem cells, gathered from blood vessels, called mesoangioblasts, which are Ã¢â¬Å"programmedÃ¢â¬ to turn into muscle cells. They isolated the stem cells from both healthy dogs and also from MD dogs, with the latter's stem cells then being modified to Ã¢â¬Å"correctÃ¢â¬ the mutated gene. The scientists proceeded to inject these different types of stem cells into dogs with MD.They found that transferring the stem cells five times at monthly intervals produced the bes t results. Overall, injections of stem cells taken from healthy dogs showed the most improvement. Four out of the six dogs who received these stem cells saw the return of dystrophin and regained muscle strength. One dog that was injected at an early-stage of the disease retained the ability to walk, and two dogs injected at a late-stage of the disease had their mobility returned. Of the remaining two, one died early and the other, the scientists believe, did not receive enough cells.The experiment to inject MD dogs with their own Ã¢â¬Å"correctedÃ¢â¬ stem cells proved less successful, although the dytrophin protein returned. This approach was investigated because, should stem cell treatment move into humans, it would mean patients could be injected with their own cells, minimising the chances of rejection and avoiding the need to take immunosuppressant drugs. The researchers wrote: Ã¢â¬Å"The work reported here sets the logical premise for the start of clinical experimentation th at may lead to an efficacious therapy for Duchenne muscular dystrophy. Ã¢â¬ËExcellent work' Dr Marita Pohlschmidt, director of research at the Muscular Dystrophy Campaign, UK, said: Ã¢â¬Å"We feel encouraged by the work because the results provide initial evidence that we might be one step closer to a stem cell treatment for Duchenne muscular dystrophy. Ã¢â¬ Dr Stephen Minger, a stem cell researcher at Kings College London, said: Ã¢â¬Å"This is an excellent piece of work demonstrating significant functional improvement in a naturally occurring disease in dogs that is very similar to that in humans. Although it will likely to be some time before this work can move to humans, it is nevertheless an important study in developing therapies for muscular dystrophies. Ã¢â¬ Professor Dominic Wells, of the gene targeting group at Imperial College, London, said: Ã¢â¬Å"This is yet another example of the vital contribution animal research makes to the development of treatments for human disease. Ã¢â¬Å"This is the first piece of research that has convinced me that stem cell therapy could play a role in treatment for Duchenne muscular dystrophy. Ã¢â¬Å"Kay Davies of the MRC Functional Genetics Unit, University of Oxford, said: Ã¢â¬Å"The use of stem cells to treat human disease holds great promise, but the actual delivery of such therapy is thought to be many years away. Ã¢â¬ The data, she said, changed this view. However, she added that the researchers needed to find out why not all dogs responded positively. Wednesday, 8 November 2006, 16:48 GMT Cell transplants Ã¢â¬Ërestore sight' Cell transplants have successfully restored vision to mice which had lost their sight, leading to hopes people could enefit in the same way. UK scientists treated animals which had eye damage similar to that seen in many human eye diseases. They were able to help them see again by transplanting immature retinal stem cells into their eyes. UK experts welcomed the study, published i n the magazine Nature, saying it was Ã¢â¬Å"stunningÃ¢â¬ research. Ã¢â¬Å" This is a stunning piece of research that may in the distant future may lead to transplants in humans to relieve blindness Ã¢â¬ Professor Andrew Dick University of BristolIf the results can be translated into a treatment for human eye disease, it could help the millions of people with conditions ranging from age-related macular degeneration to diabetes. Once the cone and rod photoreceptors in a retina are lost, they cannot be replaced. While treatments are being developed which might prevent or delay the loss of these cells, scientists are also seeking to help those already affected. It is thought the retina is one of the best places to try out cell transplant therapy because photoreceptor loss initially leaves the rest of the wiring to the brain intact.But previous attempts to transplant stem cells, which can turn into any kind of cell in the body, in the hope that they will become photoreceptors have failed because the cells were not developed enough. Harvest In this study, funded by the Medical Research Council, scientists from the University College London Institutes of Ophthalmology and Child Health and Moorfields Eye Hospital transplanted cells which were more advanced, and already programmed to develop into photoreceptors. ? 1 Ã¢â¬â Early stage retinal cells are taken from a newborn mouse ? 2 Ã¢â¬â They are transplanted into the retina of a mouse which has lost its sight ? Ã¢â¬â The cells implant and connect with existing cells in the eye, restoring some sight to the mouse. The team took cells from three to five-day-old mice, a stage when the retina is about to be formed. The cells were then transplanted into animals which had been genetically designed to have conditions which meant they would gradually lose their sight Ã¢â¬â either mimicking the human disease retinitis pigmentosa or age-related macular degeneration. The transplants were successful; the photorec eptors implanted and made electrical connections to the animals' existing retinal nerve cells Ã¢â¬â key to allowing them to see again.Tests showed that the mice's pupils responded to light and that there was activity in the optical nerve, showing signals were being sent to the brain. Dr Jane Sowden, one of the study's leaders, said: Ã¢â¬Å"Remarkably, we found that the mature retina, previously believed to have no capacity for repair, is in fact able to support the development of n ew functional photoreceptors. Ã¢â¬ Ã¢â¬ËNot false hope' To get human retinal cells at the same stage of development, however, would involve taking stem cells from a foetus during the second trimester of pregnancy.But Dr Robert MacLaren, a specialist at Moorfields Eye Hospital who worked on the research, said they did not want to go down that route. He said the aim now would be to look at adult stem cells to see if they could be genetically altered to behave like the mouse retinal cells. There are some cells on the margin of adult retinas that have been identified as having stem cell -like properties, which the team says could be suitable. Dr MacLaren stressed it would be some time before patients could benefit from such a treatment, but he said that at least it was now a possibility. Every day, I sit in my clinic and have to tell patients that there's nothing I can do. Ã¢â¬Å"I don't want to give patients false hope. But at least now, if I see a young patient, I can say that there might be something within your lifetime. Ã¢â¬ Dr Stephen Minger, a stem cell expert at King's College London, said: Ã¢â¬Å"I think this is important, superb research Ã¢â¬â it clearly shows that the host environment is important in directing the integration of transplanted cells. Ã¢â¬ But Andrew Dick, professor of ophthalmology at the University of Bristol, added: Ã¢â¬Å"As with any basic research we have to be careful not to overhype.Remove the Jello from the plastic cup onto the paper pla te. We had some problem with this. The students may need to run the knife around the very outside edge of the Jello to loosen it. There are some suggestions that you might spray the cup with Pam or some other non -stick material. We did not get a chance to try this yet. Running warm water over the cup may also loosen the Jello. 3. Cut the Jello/Knox in half and remove the top half. Turn over the top and set it on the plate beside the bottom half 4. Use the spoon to dig out a hole in the bottom half of the Jello/Knox cytoplasm . Just pushing the food pieces into the Jello causes it to crack and come apart, making for a very messy cell.Place the gumball in this hole to represent the nucleus of the cell. 5. Using the spoon to make spaces and your diagram as a guide, place the other cell parts into the cell. Parts can be put into both the top and bottom half of the Jello/Knox cell 6. Take the top part of the cell and carefully place it on the top. If the cell feels soft, you can put the parts back into the plastic cup, then turn it over onto the paper plate. Then carefully remove the plastic cup. 7. After reviewing the parts one final time, those students who wish to can feast on their cell. Please use clean spoons in case the spoon you were working with fell on the floor or the table. It's Alive, Alive.Background: You will be in groups of three, each with your own job. The jobs to choose from are Contractor, Architect, and Surveyor. Your job, as a group, is to build the most realistic life-like plant cell the world has ever seen. Problem: What does a 3-dimensional cell look like? What are the various parts of plant cells? Materials: Play-doe, food coloring or tempera paints (red, purple, green, blue, white), 1 pair of gloves, yarn or undercooked spaghetti, pepper, plastic-bubble packing, aluminum foil, plastic wrap, pencil shavings, scissors, 1 large knife, glue. Procedure: 1.Before we start be aware that on the final day you must present your cell to the class. 2. After you have decided upon your jobs, the Contractor and Architect will collaborate to design the plant cell. The design should be drawn up on a piece of paper that explains what materials will be used for each organelle. It should be colored the same color it will appear when it is built. Take your time and make a good drawing. This should be completed early on day two. Throughout this entire process the Surveyor should be writing down the order in which each organelle was designed and the order in which it will be built. Along with this the Surveyor must make a copy of the design that the group can use when building it.The Surveyor's job is to basically take notes all the way through, so if the final product doesn't come out as planned the Surveyor can look back at their notes and answer why. 3. After you have finished your design, hand it in and your teacher will approve it. If it is approved, you can start to build your cell. 4. Building should be the role of the contractor. Architect's watch the bui lders to make sure they are doing it exactly as planned. Surveyors should take notes on how it is built and also can assist the Architects to make sure it is being built as planned. It's Just a Phase They're Going Through! Problem: What phases do cells undergo during mitosis? What happens at each phase?Materials: Unlined paper (1 sheet), colored pencils, pencil, crayons, light microscope, slides, cover slips, onion (fresh), toothpicks, knife (used by teacher only), iodine stain. Procedure: Procedure Part A: Slide Preparation Onion Skin a. First take a piece of onion skin off the onion. b. Put it flat on a slide. c. Bring the slide to the leader for a drop of iodine stain. Data Sheet d. Carefully put on a cover slip remembering to angle it. e. Examine the cell under low then medium power. 1. Front f. Adjust your microscope to a higher power. 2. Procedure Part B: Data Preparation 3. Back 1. You will take your paper fold and it in half, label each ox created (front + back) numbers 1 Ã¢â¬â 4 as shown on the right. 4. 2. Create a large box within numbered box, as shown. 3. Within the large area you will draw the stages of mitosis, make them colorful. 4. Within the smaller box you will write the name of each stage shown, and give a full description of what you see happening.Cells Vocabulary Quiz Directions: Match the vocabulary words on the left with the definitions on the right. 1. tissue the central, essential, or highly concentrated part around which other parts are grouped. 2. vacuole a musical instrument consisting of a keyboard attached to a device that forces air through a number of pipes to produce a wide range of sounds; pipe organ. 3. chromosome storage areas of the cell known for storing mostly water and/or food. 4. chlorophyll (chlorophyl) the ground protoplasm of cells that is outside the nucleus. 5. cell membrane Shaped like a bean, this cell organelle helps take food and manuf acture energy from it. 6. chloroplastA struct ure inside the nucleus where RNA is transcribed. 7. cell wall the mass of like cells in an animal or plant body, esp. as they form a specific organ: 8. nucleolus Thin, intertwined pieces of DNA found in the cell's nucleus. 9. organ the green (in color) pigment found in chloroplasts where photosynthesis takes place. 10. cytoplasm Mostly made of cellulose, this is the tough and rigid outer layer of plant cells. 11. nucleus an egg shaped body that appears green from all the chlorophyll they contain. This organelle is where photosynthesis takes place. 12. mitochondrion The enclosure of the cell that provides the body for all the organelles.Cells Word Chop Worksheet Directions: The table below contains words that have been chopped in half. Find the pieces that fit together and write them in the answer area below. osome vac sues chrom tis cell chlor org leus embrane ophyll eolus ans ondria cell m oplast nucl nuc chlor plasm cyto mitoch uole wall.
Sunday, September 15, 2019
Facts: After spending a morning and afternoon drinking beer and injecting cocaine, Pervis Tyrone Payne entered the apartment of 28-year-old Charisse Christopher and her two children, Lacie, age two and Nicholas, age three at approximately 3:00 p.m. on June 27th, 1987. Payne made sexual advances toward Charisse Christopher. She resisted, which lead Payne to kill both Charisse and Lacie. Nicholas was found with several severe stab wounds that completely penetrated him front to back, but he managed to survive. Payne was apprehended later that day hiding in the attic of a former girlfriendÃ¢â¬â¢s house. Payne was convicted by a jury of two counts of murder. At sentencing, Payne presented the testimony of his mother, father, Bobbie Thomas and a clinical psychologist. These testimoniesÃ¢â¬â¢ showed Payne was of good character, he attended church and he was of low intelligence and mentally handicapped. The State presented the testimony of Ms. ChristopherÃ¢â¬â¢s mother, who spoke of the negative impact of the murders on Nicholas. Furthermore, the prosecutor presented argument regarding NicholasÃ¢â¬â¢ experience. The jury sentenced the Payne to death on each count of murder. History: Pervis Tyrone Payne was arrested and charged with two counts of first-degree murder, the jury sentenced Payne to death on each count of murder. Issue: Does the Eighth Amendment prohibit a capital sentencing jury from considering Ã¢â¬Å"victim impactÃ¢â¬ evidence relating to the personal characteristics of the victim and the emotional impact of the crimes on the victimÃ¢â¬â¢s family? Finding: No. Victim impact evidence shall not be considered according to the United States Supreme Court. This rule was because victim impact evidence presents factors about which the defendant may have been unaware of and therefore, the evidence has nothing to do with the Ã¢â¬Å"blameworthinessÃ¢â¬ of a particular defendant. So basically, no evidence outside the case and not relating directly to the circumstances of the crime was admitted. In the present case, however, the Supreme Court expressed the view that Ã¢â¬Å"a State may properly conclude that for the jury to assess meaningfully the defendantÃ¢â¬â¢s moral culpability and blameworthiness, it should have before it at the sentencing phase evidence of the specific harm caused by the defendant.Ã¢â¬ So, a State may permit the admission of victimÃ impact evidence, as the Eighth Amendment presents no per se bar. The Supreme Court of Tennessee affirmed the conviction and sentence. The court rejected PayneÃ¢â¬â¢s contention that the admission of the grandmotherÃ¢â¬â¢s testimony and the StateÃ¢â¬â¢s closing argument constituted prejudicial violations of his rights under the Eighth Amendment as applied in Booth v. Maryland, 482 U.S. 496 (1987), and South Carolina v. Gathers, 490 U.S. 805 (1989). Rational: The court stated Ã¢â¬Å"Stare decisis is not an inexorable command; rather, Ã¢â¬Ëit is a principle of policy and not a mechanical formula of adherence to the latest decision.Ã¢â¬â¢Ã¢â¬ So basically, not all laws are set completely in stone and it can change over time from case to case. The court states that neither the law nor the facts supporting the prior cases have changed, merely the personnel of the Supreme Court have changed. My Notes: A few things I noticed was I unclear how Payne could argue that introducing such evidence as the grandmother testimony encourages jurors to decide for the death penalty based on emotions rather than reason. But, having his parents testify that he was of good character as plays on emotion, rather than reason. To me, only after introducing victim impact evidence can the juries meaningfully determine the proper punishment. After all the whole reason for this is to protect the victim right?
Ã The director has made it clear to the audience that the film will be about life and death by having a statue of Jesus almost toppling over, next to a large figure of the grim reaper representing death. When Frankenstein is digging the grave up, he throws dirt over the statue, perhaps representing how he has no respect for death. The props and costumes are used reflect the setting and atmosphere. Dr. FrankensteinÃ¢â¬â¢s clothes differ from the rest of the cast, wearing a cravat and white shirt; the director may have done this to represent his higher status in society, compared to the mourners or FrankensteinÃ¢â¬â¢s hunchback assistant. In BranaghÃ¢â¬â¢s film the costumes are all very similar, they play no major part in the first four minutes studied. However they help to keep in with the mono colour of the ice and pale faces. These bland colours create a stark and dramatic contrast to the bright red blood which comes on screen when the monsterÃ¢â¬â¢s hand dramatically appears. The make up worn by the characters in WhaleÃ¢â¬â¢s film is heavy, pronounced and very theatrical; designed so that people in the theatre could see the faces from far away, but on camera it looks exaggerated and over the top. Branagh has used make-up subtly and realistically, creating red cheeks to show cold conditions alongside messy hair and unshaven faces to represent the length of time since the characters have been near civilization. WhaleÃ¢â¬â¢s theatrical past suggests why all the facial expressions and movements are prominent and exaggerated. Although Branagh also has a distinguished history in theatre, Whale was working in the beginnings of Hollywood when cinema was portrayed much like theatre on screen. In the first close ups of Fritz and Frankenstein they are both wide-eyed which connotes stereotypical mad scientists and both characters creep around the graveyard with dramatic stage whispers. The facial expressions and emotions in BranaghÃ¢â¬â¢s Frankenstein are far less obvious and it is due to this fact that there is a lot more change in emotion over a short space of time. During a few minutes, the expressions of one character changed from fear, to pride, to concentration and then anger. This emotion change is slightly exaggerated to let the audience engage and empathize with the characters. One way that Branagh lets the audience use their imagination is by his use of positioning within the frame. Most shots are very closely cropped to the faces so that we can see expressions clearly. However, when the monster was killing the dogs, Branagh cleverly clipped the shots so that the suspense could be continued and prolonged. This method of positioning is a big contrast to WhaleÃ¢â¬â¢s. Most of the shots in his version are mid or long and there are very few point-of-view or close ups. This is partly due to the lack of technology and experience. Branagh may have used more adventurous and interesting angles but he has had 60 years of Hollywood to look back on; Whale was at a huge disadvantage in this respect and this should of course be considered when deciding who is the better director. Whale did try and be adventurous in some respects: he used an effective high angle shot towards the end of the four minutes, it showed Fritz and Frankenstein walking towards the gallows, which heightened the feeling of a change of setting, and it clearly showed the rocky landscape, which also increased the sense of fear. Whale has placed the characters so that they were very central within the frame. The camera sticks to the action and follows it, much like if one were watching a play, a method most probably influenced by WhaleÃ¢â¬â¢s history in theatrical directing. BranaghÃ¢â¬â¢s editing is a great deal faster than WhaleÃ¢â¬â¢s so this gives him more scope to change the camera angles. However, the reason for this difference in speed could be down to the settings of the expositions, not effectiveness of directing. BranaghÃ¢â¬â¢s film begins in a chaotic storm with lots of action, whereas Whale tries to connote sense of fear and slow eeriness. Branagh tries to create an emotional impact and takes it for granted that the audience will understand and follow the action, whereas WhaleÃ¢â¬â¢s style is more conventional and his editing is used for practical purposes and to see the setting and to follow the action. As an audience in the 20 and 21st century, we are so used to the conventional shock tactics, that we fail to take into account their effect in older films, such as WhaleÃ¢â¬â¢s Frankenstein. Although aspects of WhaleÃ¢â¬â¢s production may seem dated to todayÃ¢â¬â¢s audience, thereÃ¢â¬â¢s an atmosphere present that would be hard to re-create, even with technological advances. Kenneth BranaghÃ¢â¬â¢s Frankenstein, for all its use of modern technology, lacks the atmospheric build up that WhaleÃ¢â¬â¢s seems to have. WhaleÃ¢â¬â¢s film is more like the nineteenth century novel; his style suits the slow unveiling of narrative, as in the book, whereas Branagh conveys a sense of action and fast moving suspense to satisfy the ever-demanding audience. The fast moving action means that Branagh has not had a chance to build up a sense of fear; everything is over dramatized and with a very fast pace. Although Branagh has indeed created an atmospheric build up, using all the modern technology available, James WhaleÃ¢â¬â¢s Frankenstein has stood the test of time and, although it was directed 63 years before BranaghÃ¢â¬â¢s, has used the most effective techniques available to build up an atmosphere of tension and fear. If an audience of today find WhaleÃ¢â¬â¢s directing more or equally effective than BranaghÃ¢â¬â¢s then imagine how well it would have worked on audiences unaccustomed to this level of horror within a film. Show preview only The above preview is unformatted text This student written piece of work is one of many that can be found in our GCSE Mary Shelley section.
Saturday, September 14, 2019
Carroway Clothing Limited (CCL) is a Canadian-controlled private corporation (CCPC) that was incorporated 10 years ago. CCL follows accounting standards for private enterprises (ASPE). It is owned by two brothers, Chip and Charles Carroway, who started the company after identifying an opportunity to design and manufacture clothing with innovative fabric. The Carroway brothers have run the business together and have an equal stake in its equity. You are Rose Reddick, a recently graduated CGA assigned as team leader to complete the March 31, 20X3, financial statement audit of CCL. This is the second year that your firm has done CCLÃ¢â¬â¢s audit. The audit planning was completed in early March by Blake Mouton, another CGA in your firm, but he has recently announced he is resigning from the firm. Due to scheduling conflicts and an unusually busy season, he will be unable to continue with the remainder of the audit before he leaves, and you have been asked to take over leadership of the audit team. It is now late April, and the team under BlakeÃ¢â¬â¢s supervision has completed about two-thirds of the audit field work. The audit is scheduled to be completed by May 15, and realizing that you have a limited amount of time to complete your work on this audit, you immediately begin your review of the work done to date and the available client background information. Client background The Carroway brothers started manufacturing athletic wear, utilizing new techniques in fabric treatments to increase the durability of the fabric. CCLÃ¢â¬â¢s range of products includes clothing lines for women and men. The products are, primarily athletic wear, but three years ago they added a line of soil-resistant work clothing. Tax losses have occurred in the early years, but sales have grown each year since the company was started. As sales increased, Chip hired a team of design specialists to create new clothing items with innovative features. This team was hired three years ago to begin the research and development required to bring new products to market. Chip also hired a marketing manager with a degree in fine arts to design the tags attached to each piece of clothing and develop the marketing programs. At the same time, specialized software was implemented to produce tags for the products. Because there are specific requirements for content and format of the tags, the production manager is the only individual with authorized access to the software. In July 20X2, CCL signed a contract to produce a line of athletic wear for Sports Shop, a small chain of sporting goods stores. The line of athletic wear features the chainÃ¢â¬â¢s logo and trademark colours. CCL ships product to these stores using a company truck. The contract specifies that Sports Shop is to pay for each shipment within 30 days of signed receipt of delivery. Recently, Sports Shop has disputed some of the amounts owing to CCL, maintaining that there is no proof of receipt of the shipment. When Chip questioned the CCL driver, the driver admitted that when he was running late with his deliveries, he simply dropped the shipment at the store counter and did not wait for the store managerÃ¢â¬â¢s signature. Chip has not provided an allowance for these receivables since the delivery was made even though there is no signature. In fact, CCL has never recorded an allowance in any fiscal year and has not had any issues with uncollectible accounts. The research and early stages of development of CCLÃ¢â¬â¢s products were financed by a combination of capital invested by the brothers, bank financing, and a government grant (see financial statements, Exhibit 1). Scientific ResearchÃ and Experimental Development (SR&ED) credits were received in 20X1 and 20X2 and have been reported as government grants for accounting purposes. The sales volume of the soil-resistant clothing is now great enough to assure the lenders and any potential investors that these products are commercially viable. In fact, based on the 20X1/X2 results, they expect the current product line to become a significant commercial success. The cost of developing this product line, called Walton Work Wear has been deferred and is being amortized (straight-line) at the rate of 10% per year starting in 20X2 (see Deferred Development Schedule, Exhibit 2). Original research costs for the Walton Work Wear products were expensed when incurred, net of grants and SR&ED credits. The prior-year audit file shows that this treatment of SR&ED credits is consistent with CCLÃ¢â¬â¢s reporting of all taxes (payable and recoverable), which have been accounted for on a current basis without regard to recognition of the future tax effects of any current transactions. During the past year, the brothers have turned their attention to a moisture management and odourreduction feature for the athletics tops. They are confident that within two years their current research will lead to a product line that keeps the sweat away from the skin and minimizes the impact of perspiration on the clothing. The preliminary prototype works effectively for the first several minutes, but the protection barrier degrades quickly and more work is required. This product line will be called Carroway Cool Top and is currently in the research stage only. The deferred development costs for this product line are $975,000. In order to finance completion of the new research and development of the Carroway Cool Top products, Chip Carroway expects to obtain a long-term bank loan for CCL. He is aware that this long-term bank loan will include a more stringent debt to equity covenant than the existing line of credit. He is also interested in the option of going public and issuing new shares to raise funds for future growth. However, Chip is concerned about the implications of losing some control over CCL so he is leaning towards remaining a CCPC. CCLÃ¢â¬â¢s chief financial officer, Jack Lawson, was the original office managerÃ and bookkeeper when CCL was first established, and although he has no professional accounting credentials, he does have a degree in business administration with a major in finance. He is responsible for the preparation of financial reports and is involved in all of the financing discussions. Jack has always been employed by companies which are private and he has no experience in the requirements of going public, so Chip will require additional information from you in order to be able to make an informed decision between the financing options available. CCL has grown rapidly over the last three years, after implementing its research and development activities. During 20X1, the implementation of the research and development department resulted in the hiring of many new employees in research and development, production, and administration. CCL would like to provide an incentive plan to these new employees, but is not in a position to provide a cash bonus. Therefore, CCL is considering a limited issue of stock options to its employees. The stock options would entitle an employee to acquire equity shares of CCL at $50 per share at any time starting six months after the date of their issue. Some employees are uncertain about the impact of the issue of stock options on their taxable income and are considering disposing of them immediately upon acquisition. Chip has recently been notified about a pending lawsuit and provided Blake with some preliminary details when he was at the office in March. Six months ago, the production process of one of the fabric treatments resulted in an accidental but illegal leak of chemicals into the environment. The local environmental agency objected to such a release of chemicals, and when their objections were ignored they filed a lawsuit against CCL, alleging that CCL was negligent in the release of the chemicals and in violation of environmental regulations. Chip is not concerned about this lawsuit since he notes that the amount of chemicals that leaked from CCL equipment was not significant, but he would like to know whether there are any other risks associated with this issue and how they should be dealt with. Review of audit findings to date The audit-planning file indicates that Blake assessed the inherent risk associated with this audit as low. The reasons for this assessment include the fact that this is the second year of the engagement and no audit or financial reporting problems have been uncovered in the past audit. Blake included a note that the design of the clothing tags is now being handled jointly with the marketing manager, who had persuaded the production manager to give her access to the specialized software while he was away from the office on vacation. During this time, the marketing manager redesigned the tags to include more marketing elements and minimized the font size of the list of additives used in the fabric treatment so that there was more room to describe the innovative features of the clothing. The newly designed tags have been on product for the past two months, and CCL has recently heard some feedback from concerned customers that the information about the additives is difficult to read. These customers have allergies to certain chemicals, so it is imperative they are aware of the chemicals used in the treatment of these fabrics. Another important factor influencing the risk assessment is that, in spite of operating losses in the past, CCL has never had serious cash flow problems, due to JackÃ¢â¬â¢s careful business planning and the good relationship CCL has with its lender. CCL is experiencing growth in profits, indicating that the investment in the research and development department is paying off. The draft financial statements show positive net income and strong revenue, with a portion of this revenue being generated by the Walton Work Wear line of products in 20X3 (see Exhibit 1). Although no misstatements or errors have been documented in the work completed so far, you are not sure if this is because conclusions have not yet been drawn on most sections of the audit file. In addition to evaluating all of the evidence gathered so far, the following audit work still needs to be completed: review of the accounts in Exhibit 2; team leader review of all work done by subordinates; completion of the audit work on unrecorded liabilities, subsequent events, and contingencies; and review of the draftÃ tax returns. Once all of these steps have been completed and approval of the statements is received from the client, the schedule of unadjusted errors and final review of the financial statements must be completed. The file will then be ready for a final partner review before release of the audit report. You see from the files that Blake has used traditional sampling to sample small amounts of data for the audit and you are not comfortable basing your conclusions on the work done because with the increase in sales this year and the research and development activities, there is a large amount of data to audit. You are considering an appropriate alternative, such as generalized audit software. Upon examining the file, you realize that a number of financial reporting and potential tax issues have arisen this year that were not present in prior years. These issues and other new information have not been adequately addressed in the current-year audit plan. You believe that the client should be informed of your concerns regarding the current yearÃ¢â¬â¢s issues as well as the implications of the financing options.