Wednesday, January 29, 2020

Inhibitor Improves Learning Essay Example for Free

Inhibitor Improves Learning Essay The article is entitled, Peripheral Delivery of a ROCK Inhibitor Improves Learning and Working Memory. Title of the journal the article was published in and date published: This article was published in the journal entitled Behavioral Neuroscience in February 2009. The journal is published by the American Psychological Association. Describe the topic and the experiment conducted. What did they do? The article noted that in related studies, the RhoA/ROCK/Rac pathway is involved in the cognitive processes. Thus, they postulated that if this pathway could be inhibited, learning and memory can be enhanced. The article explained that fasudil has been used in experiments for the treatment of vasospasm and angina but not for learning and memory. Hydroxyfasudil is an active metabolite of fasudil. The study subjects were 27 rats who were 17 months old and 18 months old at the time of actual behavioral testing. Specifically, the study used Fischer-344 male rats who were bred at the aging colony of the National Institute on Aging at Harlan Laboratories (Indianapolis, IN). All the rats were acclimatized before the actual experiment according to IACUC standards and all the procedure done were with the approval of the local IACUC committee. NIH standards were followed. The study was done in Arizona State University. The study grouped the rats into three experimental groups. The first group of rats received saline and was labeled as the â€Å"aged vehicle† group. The second group received 0. 1875 mg hydroxyfasudil and was labeled as the â€Å"aged low dose† group. The third group received 0. 3750 mg hydroxyfasudil and was labeled as the â€Å"aged high dose† group. Of the 27 rats, nine belonged to the â€Å"aged vehicle† group, another nine rats in the â€Å"aged low dose† group, and another nine rats in the â€Å"aged high dose† group. Since hydroxyfasudil has a half-life of around 5-7 hours in humans, the drugs were all administered in the morning before behavior testing was done. All injections were given by subcutaneous injection at the scruff of the neck of the rat. All experimenters who performed the behavioral testing and succeeding dissections of the rats’ brains were blind to the respective treatment groups of the rats. The behavioral testing used the Water Radial Arm Maze to test working and reference memory, and the Spatial Reference Memory Morris Maze to test for spatial learning and memory. The performance of the rats in these two mazes were compared and used as basis as to whether cognitive functions were enhanced or not with the administration of hydroxyfasudil. Summarize the most important results. What did they find and what does that mean? 4 pts The results of the behavioral testing done using the water radial-arm maze, the â€Å"aged high dose† group was superior in all measures evaluated: learning index scores for total errors, working memory correct errors, and working memory incorrect errors. Better learning was indicated by having a higher learning index. Aged high dose† group showed better learning on all three measures. The group’s learning index when compared to the â€Å"aged vehicle† group was significantly higher. As for the â€Å"aged low dose† group, it still had a higher learning index when compared to the â€Å"aged vehicle group† but only marginally for the working memory incorrect errors. For the other two m easures, the group still had a higher learning index but no longer marginally, but intermediate between the â€Å"aged high dose† and â€Å"aged vehicle† groups suggesting that the relationship may be dose-dependent. Another important result noted was that hydroxyfasudil did not significantly alter spatial reference memory performance in either maze. 5) What implications do these results have for future research? What should they look at next? The implications of study would mean that if hydroxyfasudil can inhibit events that influence cognition, the next step would be to confirm this in result in a larger number of mice or even in rabbits. They should also look into the side effects of hydroxyfasudil and a good start would be to look for the same side effects found in its parent compound which is also being currently studied. ) Does this study reveal anything that could be useful to society (the general population, not science), and if so, what is it? This study showed that if hydroxyfasudil does improve cognitive function by improving spatial learning and memory, then science has found another possible answer to age-related or neurodegenerative-related memory dysfunction. To put it simply, hydroxyfasudil, if safe and effective in improving spatial learning and memory, will help patients who suffer from age-related or neurodegenerative-related memory dysfunction. ) What are some possible confounds or errors that this study should have controlled for, but did not? Essentially, what would make this a better study? In my opinion, this study was a good one with very negligible confounders. One thing that might have made the study better though was the possible side effects of hydroxyfasudil on the short term and also long term. 8) What did you learn that you did not know before? What did you find most interesting? I found that fact that such a drug as hydroxyfasudil being a possible treatment for those suffering from age-related memory dysfunction, fascinating. I did not know this until I read this article. If it is indeed a possible cure, many people all over the world would live a better life in their advanced age since their memory will serve them better and they will depend less on their children and thus, have a less likely chance of being placed in homes just because families have difficulty caring for them.

Monday, January 20, 2020

Skittles :: essays research papers

Skittles OVERVIEW Skittles is a variety entertainment and dining establishment located in Washington, D.C. . Our mission is to provide our patrons with a unique blend of live entertainment while delivering a top quality dining experience. We will do this by emphasizing service excellence and the highest level of performance in all aspects of our operations and services. Our prominent services include live entertainment, ranging in form from comedy to jazz performances to poetry recitals and others. We also offer lunch, dinner, drinks and dancing to our customers. The restaurant is operated by its several partners who have an equal share in ownership. The partners are Tracy Jackson, James Johnson, Sonja Dawkins, Kevin Brown and Steffi Carr. The restaurant is ideally located on the D.C. waterfront. There it will be easily accessible to a large cross section of consumers and make it possible to provide patrons with a safe and controlled environment. Our establishment brings a relatively new concept to the Districts restaurant industry. What we provide is an everchanging mix of live entertainment to customers while serving all of their drinking and dining needs as well. We are somewhat of a one stop, night on the town, in that we provide not only the drinking and dining needs of person going out but we also provide, in the same location and depending on the night, everything from dancing to live music performances to a night of comedy entertainment. Because of its uniqueness to the marketplace in D.C., Skittles has an excellent opportunity to establish itself and become a force in the restaurant/entertainment community in the District. This is partly because of the limited direct competition the company has to face. Although direct competition is limited, there are several establishments which we feel will pose competition to us in the market. They include Blues Alley, Hogates, H.I. Ribsters, Phillips, Gang Plank, The Wharf, and Club 721. Despite the threats which the competition poses to the restaurant, we are still very confident in the ability of this concept and restaurant to thrive and succeed in the District. SITUATION ANALYSIS We, the owners of Skittles, are very enthusiastic about our chances of success with this new and exciting restaurant concept. Our enthusiasm was bolstered even more by what was revealed to us after performing a situation analysis for the company. The analysis showed that as a company, our strengths and the opportunities that exist, far outweigh our weaknesses and the threats we perceive ourselves having to face. This indicates to us that with hard work and a total team commitment, Skittles will be a definite success. As for the

Sunday, January 12, 2020

An Assesment of the Role of the Auditor in Fighting Corruption in an Organization Essay

CHAPTER TWO LITERATURE REVIEW 2.1 Introduction Reliable accounting and financial reporting issued by auditors help organisations in allocating resources from the society in an efficient manner. Although the primary goal of an organisation is profit making and to allocate limited capital resources to the production of goods and services for which society’s demand is great, a highly complex phenomenon which is corruption poses a threat to those goals and services. However, most organisations spend huge sums of money adopting strategies to fight corruption (Whittington et al., 2004). 2.2 History of Auditing The word â€Å"Audit† originated from the Latin word ‘auditus’ which means, ‘a hearing’. In the earlier days, whenever there was suspected corruption in a business organization, the owner of the business would appoint a person to check the accounts and require hearing the explanations given by the person responsible for keeping the accounts and funds. In those days, the audit was done to find out whether the payments and receipts were properly accounted or not accounted for (http://www.eHow.com). During the advent of the Industrial Revolution, from 1750 to 1850, auditing evolved into a field of fraud detection and financial accountability. Until then, Auditing existed primarily as a method to maintain governmental accountancy and record-keeping. The incidence of the revolution resulted in businesses expanding thereby resulting in increased job positions between owners to customers. Resultantly, management was hired to operate businesses in the owners’ absences, and owners found an increasing need to monitor their financial activities both for accuracy and fraud prevention. (http://www.eHow.com). In the early 20th century, the reporting practice of auditors, which involved submitting reports of their duties and findings, was standardized as the â€Å"Independent Auditor’s Report.† The increase in demand for auditors led to the development of the testing process for accuracy and fraud prevention. Auditors developed a way to strategically selecting key cases as representative of the company’s performance. This was an affordable alternative to examining every case in detail, required less time and a good tool for reducing fraud (http://www.eHow.com). 2.3 Overview of Auditing â€Å"Auditing is a systematic examination of the books and records of a business or the organization in order to ascertain or verify and to report upon the facts regarding the financial operation and the result thereof† (Montgomery, 2010,p.6). Again, Loughran (2010, p.5), defines auditing as, the process of investigating information that is prepared by someone else to determine whether the information is fairly stated. On the other hand, Arens et al. (2006, p.7), defines auditing as the accumulation of evidence about information to determine and report on the degree of correspondence between the information and established criteria. â€Å"Auditing is a systematic process of objectively obtaining and evaluating evidence regarding assertions about economic actions and events to ascertain the degree of correspondence between the assertions and established criteria and communicating the results to interested users†(Robertson et al., 2002,p.7).According to Knechel (2001,p.4 2), â€Å"auditing is the process of providing assurance about the reliability of the information contained in the financial statements prepared in accordance with Generally Accepted Accounting Principles.† 2.4 Types of Audit There are various ways in which the work performed by the auditor has been classified or categorized. Each classification or type of audit is unique in that, each type of audit has its own perspective, objective and business organisation. Irrespective of the type of audit being conducted, the basic processes, guidelines and standards are basically the same. However, Hall (2005) classifies the types of audits that auditors perform into four; 2.4.1 Internal Audit The Institute of Internal Auditors defines internal audit as an independent function established within an organisation to examine and evaluate the audit activities as a service to the organisation. Internal audits are conducted by auditors who work for the organization (Ibid). 2.4.2 Information Technology Audit This is associated with auditors who use technical skills and knowledge to  audit through the computer system, or provide audit services where processes or data, or both, are embedded in technologies. Hence, IT audit involves the auditing of information technology, computer system and the like. IT audit allows auditors to audit through the database and computer (Ibid). 2.4.3 Fraud Audit This is the newest area of auditing, arising out of both rampant employee theft of assets and major financial frauds. In such audits, materiality is irrelevant, and the primary goal is an investigation of anomalies not to give assurance. Hence, fraud audit aims at gathering evidence of fraud and where sufficient evidence exist, fraud audit leads to conviction (Ibid). 2.4.4 Financial Audit Also referred to as external audits, this involves auditors who work independent of the organisation being audited. The audit objective is to give an opinion on the financial statements (Ibid). 2.5 Types of Auditors There are a number of different types of auditors; however, they can be classified under four headings: external auditors, internal auditors, government auditors, and forensic auditors. One important requirement of each type of auditor is independence, in some manner, from the entity being audited (Robertson et al., 2002). 2.5.1 External Auditors External Auditors are often referred to as independent auditors or certified public accountants (CPAs). Such auditors are called â€Å"external† because they are not employed by the entity being audited. However, external auditors audit financial statements for publicly traded and private companies, partnerships, municipalities, individuals, and other type of entities. An external auditor may practice as a sole proprietor or as a member of a CPA firm (Robertson et al., 2002). On the other hand, Boynton et al. (2001), describes external auditors as independent having education, training, and thus by virtue of their experience, external auditors are qualified to perform each of the types of activities being the operational audit activity, the audit compliance, and the financial statements audit activity. Operational audit activity has to do with obtaining and evaluating evidence  about the efficiency and effectiveness of an entity’s operating activities in relation to specified objectives. Furthermore, compliance audit activity has to do with obtaining and evaluating evidence to determine whether certain financial or operating activities of an entity conform to specified rules, or regulations (Boynton et al., 2001).Finally, the financial statements audit activity has to do with obtaining and evaluating evidence about an entity’s financial statements for the purpose of expressing an opinion on whether the financial statements are presented fairly in conformity with established criteria-usually Generally Accepted Accounting Principles (Boynton et al.,2001). 2.5.2 Internal Auditors Internal auditors are auditors employed by individual companies, partnerships, government agencies, individuals, and other entities (Messier et al., 2008). Additionally, internal auditors are also employed extensively by government and nonprofit organisations with the principal goal of investigating and appraising the activities with which the various organisational units of the company are carrying out their assigned functions (Whittington et al., 2004). However, in addition to the provision of consulting services to the organisation, internal auditors pay much attention to the study of internal control. Again, internal auditors are primarily involved with compliance and operational audit activities. With the operational audit activity having to do with the obtaining and evaluating evidence about the efficiency and effectiveness of an entity’s operating activities in relation to specified objectives (Boynton et al., 2001).Furthermore, the compliance audit activity having to d o with the obtaining and evaluating evidence to determine whether certain financial or operating activities of an entity conform to specified conditions, rules, or regulations (Boynton et al., 2001). 2.5.3 Government Auditors Government auditors are employed by federal, state, and local agencies. They generally can be considered a subset of the broader category of internal auditors. At the federal level, two agencies use auditors extensively: the Government Accountability Office and the Internal Revenue Service. The Internal Revenue Agents have their responsibility of enforcing tax laws as defined by congress of parliament and interoperated by the courts. However,  the government auditors engage in a wide range of audit activities, including financial statements audit activity, the compliance audit activity and the operational audit activity (Messier et al., 2008). Financial statements audit activity has to do with the obtaining and evaluating evidence about an entity’s financial statements for the purpose of expressing an opinion on whether they are presented fairly in conformity with established criteria-usually Generally Accepted Accounting Principles. The compliance audit activity having to d o with the obtaining and evaluating evidence to determine whether certain financial or operating activities of an entity conform to specified conditions, rules, or regulations. Finally, the operational audit activity having to do with the obtaining and evaluating evidence about the efficiency and effectiveness of an entity’s operating activities in relation to specified objectives (Boynton et al., 2001). 2.5.4 Forensic Auditors Forensic auditors are employed by corporations, government agencies, public accounting firms, and consulting and investigative services firms. They are trained in detecting, investigating, and deterring fraud and corruption (Boynton et al., 2001). 2.6 Roles of the Auditor The role of both the internal and external auditor in the business and economic life of the society is very important. Modern business enterprises are quite large and mostly in corporate form wherein shareholders do not necessarily engage in the running of the management team to run the business on behalf of the shareholders. As a result, management is required to prepare and submit accounts of their stewardship to reflect the true financial position of the entity’s activities (Yiadom, 2009).  ¬The Role of the Auditor in the Internal Control Internal control is broadly defined as a process, executed by an entity’s board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following internal control categories: 1.Effectiveness and efficiency of operations. 2.Reliability of financial reporting. 3.Compliance with laws and regulations. Management is responsible for internal control. Managers establish policies and processes to help the organization achieve specific objectives in each of these categories. Auditors perform audits to evaluate whether the policies and processes are designed and operating effectively and provide recommendations for improvement (Messier et al., 2008).  ¬The Role of the Auditor in Corporate Governance Corporate governance is a combination of processes and organizational structures implemented by the Board of Directors to inform, direct, manage, and monitor the organization’s resources, strategies and policies towards the achievement of the organizations objectives. The internal auditor is often considered one of the â€Å"four pillars† of corporate governance, the other pillars being the Board of Directors, management, and the external auditor(Business web (online) 2006 http://www.allbusiness.com). A primary focus area of internal auditing as it relates to corporate governance is helping the Audit Committee of the Board of Directors (or equivalent) perform its responsibilities effectively. This may include reporting critical internal control problems, informing the Committee privately on the capabilities of key managers, suggesting questions or topics for the Audit Committee’s meeting agendas, and coordinating with the external auditor(Business web (online) 2006 http://www.allbusiness.com).  ¬Role of the Auditor in Risk Management Auditing professional standards require the function of the auditor to monitor and evaluate the effectiveness of the organization’s risk management processes. Risk management relates to how an organization sets objectives, then identifies, analyzes, and responds to those risks that could potentially impact its ability to realize its objectives. Management performs risk assessment activities as part of the ordinary course of business in each of these categories. Examples include: strategic planning, marketing planning, capital planning, budgeting, hedging, incentive payout structure, and credit/lending practices. Sarbanes-Oxley regulations also  require extensive risk assessment of financial reporting processes (Business web (online) 2006 http://www.allbusiness.com). Corporate legal counsel often prepares comprehensive assessments of the current and potential litigation a company faces. Internal auditors may evaluate each of these activities, or focus on the processes used by management to report and monitor the risks identified. For example, internal auditors can advise management regarding the reporting of forward-looking operating measures to the Board, to help identify emerging risks (Business web (online) 2006 http://www.allbusiness.com). In larger organizations, major strategic initiatives are implemented to achieve objectives and drive changes. As a member of senior management, the Chief Audit Executive may participate in status updates on these major initiatives. This places the Chief Audit Executive in the position to report on many of the major risks the organization faces to the Audit Committee, or ensure management’s reporting is effective for that purpose (Business web (online) 2006 http://www.allbusiness.com). 2.7 Overview of Corruption Although there is no universal or comprehensive definition as to what constitutes corrupt behaviour, most definitions share a common emphasis upon the abuse of public power or position for personal advantage (Boadi, 2002 vol.4 no.2).The Oxford Unabridged Dictionary defines corruption as â€Å"perversion or destruction of integrity in the discharge of public duties by bribery or favour.† Webster’s Collegiate Dictionary defines it as â€Å"inducement to wrong by improper or unlawful means (as bribery).† A succinct definition of corruption used by the World Bank is â€Å"the abuse of public office for private gain.†Corruption is a complex multi-faceted social phenomenon with innumerable manifestations. It takes place as an outcome of deficiencies in the existing public administration apparatuses and systems as well as cultural, economic, political and social factors. Differences of opinion still exist as to the meaning of the term corruption. This is primarily because individuals look at corruption from their own vantage points influenced by surrounding environment (Khan, 2004). Coherently, Swain& Dininio (2000), explains corruption as the abuse of public office for private gain. It encompasses unilateral abuses by government officials such as embezzlement and nepotism, as well as abuses linking public and private  actors such as bribery extortion, influence peddling, and fraud. 2.8 Corruptive Issues in an Organisation Corruptive issues arise in an organization where both employers and employees embark on any act classified as corruption (Balkaran, 2000). 2.8.1 Causes of Corruption  Khan (2004), defines corruption as a phenomenon that takes place due to the presence of a number of factors. An understanding of such factors requires, among other things, a kind of general framework for a clearer understanding of the causes of corruption, especially from a broader perspective. However, Goudie & Strange (2000), explained that the genesis of corruption can be looked at from three levels being the international, the national and the individual institutional level. Competitiveness of international markets provides multinational companies of various sizes with an incentive to offer bribes to gain an advantage over competitors. At the national level basic development strategy of any government moulds opportunities and incentives for corruption. At the same level three relationships – between the government and the civil service, between the government and the judiciary and between the government and the civil society – also affect the nature and discussions of corruption. Three areas of government activity – customs administration, business regulation and management of foreign aid – act as sources of corruption at the level of individual institutions (Goudie & Strange, 2000). 2.8.2 Forms of Corruption Corruption takes many forms; acceptance of money and other rewards for awarding contracts, violation of procedures to advance personal interests, kickbacks from developmental programmes or multi-national corporations, pay-offs for legislative support, diversion of public resources for private use, overlooking illegal activities, intervening in the justice process, nepotism, common theft, overpricing, establishing non-existing projects and tax collection and tax assessment frauds (Khan, 2004). 2.9 The Auditor’s Role in Fighting Corruption in an Organisation â€Å"Auditors are the first set of gatekeepers in fighting corruption in an organisation† (Harding,2000,p.12). Auditors ensure that transactions are valid, at arms-length, captured, and properly recorded according to established  standards which contributes to the fight of corruption. Secondly, As professionals with a duty to protect the public interest, auditors are bound by rigorous codes of professional and personal ethics calling for the highest levels of integrity and objectivity. Again, with key strategic positions within an enterprise or organization; whether in an internal position or as an external position, mean that auditors very often have access to highly privileged and confidential information (Harding, 2000). Furthermore, as Balkaran (2000), puts it, the auditor helps in fighting corruption in an organisation through the performance of the respective functions on the bases of national and international standards of practice which have clear guidelines identifying, for instance, indicators of fraud and other irregularities, and reporting these to the highest levels of authorit y. Scaling down to the types of auditors, Balkaran (2000), outlines that, the revised response of internal auditing, places more responsibility on internal auditors in helping to fight corruption. After all, as the eyes and ears of management, they are there year-round, understand the operations of a business, and are bound by even more in-depth standards of performance and conduct. Moreover, the work of the internal auditor is often relied upon by the external (independent) auditors and therefore subject to more stringent requirements.

Saturday, January 4, 2020

Heros Journey Archetype - 1451 Words

The archetype of the Hero’s Journey holds a prevalent pattern in the works of â€Å"Initiation† by Sylvia Plath, â€Å"A P† by John Updike, and â€Å"Everyday Use† by Alice Walker. These works all follow the 17 stages of Joseph Campbell’s Monomyth which are separated in three stages; separation, initiation, and return. The main characters have different characterizations; however, they all follow the basic structure of the Hero’s journey archetype. There are many similarities and differences between the stages that are shown through many context clues and literary devices in each work. The Hero’s Journey archetype expressed in these literary works follow a similar and direct narrative pattern. The Hero’s journey archetype is expressed in three†¦show more content†¦Millicent’s journey is figuring out whether or not she wants to be in a high school sorority. Her call of action occurs when she is nominated to parti cipate in the process of initiation to be a part of the sorority. She refuses enrolling at first because her good friend wasn’t invited to be a part of the initiation process as well. She is persuaded by her sister’s past experience with being in that sorority which becomes the supernatural aid for her. Then, she finally decides to go through the process and abide by all of the rules that they give her which is the crossing of the first threshold. Next, she enters the belly of the whale when she completely becomes submissive and completes the first task that would be the start of many. â€Å"Tomorrow she would come to school, proudly, laughingly, without lipstick, with her brown hair straight and shoulder length and then everybody would know.† She then undergoes a long road of trials which includes not wearing makeup or doing her hair, wearing certain types of clothing, starting certain conversations, and not talking to boys. Next, she has a meeting with a godd ess or in other words her â€Å"big sister† in the sorority who would end up bossing her around, but she has to learn to love and respect her. Then, she is tempted to talk to a boy that approaches her during initiation, but she knows she is being watched so she has to try her hardest to not steer off of her original journey. â€Å"I won’t say anything she thought, I’llShow MoreRelatedHercules : The Archetypes Of A Heros Journey1388 Words   |  6 Pagesundergo a type of journey, be it spiritual, mental, or physical. The breakdown of this journey was first introduced and analyzed by Joseph Campbell. The concept of the hero’s journey is used to describe the adventures of someone who accomplishes great tasks within the plot of the story (Hero’s Journey). Raja Vikram is the hero within the traditional Indian folktale Raja Vikram and the Princess of China, and his story could be considered a hero’s journey. 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Three archetypes found are monsters, loyalty, and a hero, which shows the ancient Greek culture forRead M oreHeros Journey Analysis989 Words   |  4 Pagesis credited with developing the concept of archetypes to explain that there were universal patterns in all stories regardless of culture or the historical period (REFERENCE). He believed that part of the human mind contained a collective unconscious shared by all members of the human species (REFERENCE). Academic, Joseph Campbell refined Jung’s theory of an archetype and applied it to a more specific narrative form. So, what exactly is ‘the Hero’s Journey’? Well, the answer lies in Joseph Campbell’s