Biflavone and a Plant Sterol Isolated from Antidesma bunius

Biflavone and a Plant Sterol Isolated from Antidesma bunius A Biflavone and a Plant Sterol Isolated from Antidesma bunius (Linn.) Spreng. Ivan L. Lawagai,* Suad Naheedb, Mohammed Mosihuzzamanc, Allan, Patrick G. Macabeoadeg, Erickson Paragasefk, Peter Prokschh, Alicia M. Aguinaldoaeg Watchwords: Antidesma, Antidesma bunius, Amentoflavone, Betasitosterol, biflavone, sterols 1. Subject and source Antidesma bunius (Linn.) Spreng. (Euphrbiaceae) ‘‘bignay† is a typical plant found all through the Philippines. The bark is noxious as it contains an alkaloid in this manner, is utilized restoratively. The leaves are acidic and diaphoretic, and, when youthful, these are overflowed with pot-herbs, and utilized by the locals in syphilitic diseases (Quisumbing, 1978). The leaves are sudorific and are utilized in rewarding snakebite in Asia (Morton, 1987). The leaves of Antidesma bunius, ordinarily known as â€Å"bignay†, are generally utilized by local Filipinos to control diabetes (Lawag et al., 2012). New leaves were gathered from the slopes of Brgy. Agustin Navarra, Ivisan, Capiz Province in January 2009. The plant was recognized by Asst. Prof. Rosie A. Madulid and a voucher example (USTH 5357) is stored at the UST Herbarium, Botany Laboratory, Research Center for the Natural and Applied Sciences, University of Santo Tomas (UST), Manila, Philippines. 2. Past work Dammara-20, 24-dien-3î ²-ol and friedelin were detached from the stem and leaves of A. bunius (Hui and Sung, 1968). In 2008, Samappito and Butkhup recognized the flavonoids catechin, Procyanidin B1 and Procyanidin B2 from the leafy foods corrosive, quercetin, catechin and epicatechin were additionally distinguished from the products of A. bunius (Santiago et al., 2005). 3. Present investigation 3.1. Extraction and confinement Dried and ground leaves Antidesma bunius (1610 g) were extricated with 80% ethanol to give a green sweet concentrate (240.0 g) which was exposed to vacuum fluid chromatography (VLC) utilizing solvents of expanding extremity beginning with hexane, hexane-dichloromethane (1:1), dichloromethane, dichloromethane - ethyl acetic acid derivation (1:1), ethyl acetic acid derivation, ethyl acetic acid derivation methanol (1:1), and methanol to give seven parts. The fifth portion (4.04 g) was additionally fractionated twice on silica gel stuffed on VLC utilizing solvents of expanding extremity beginning from hexane and completion with methanol giving five divisions each, individually. Division three which was refined twice on silica gel utilizing hexane-dichloromethane (1:1) and hexane-dichloromethane (95:5) outfitted 1 (16.13 mg). Seclusion of 2: the fourth portion (12.34 g) after VLC was chromatographed on silica gel utilizing 5-10% angles of methanol in dichloromethane to give ten divisions. Part three (42.3 mg) was additionally sanitized utilizing Sephadex LH20 utilizing 20% inclinations of methanol in DCM to give 2 (5.9 mg). (1)(2) 3.2. Recognizable proof of refined mixes The mixes were distinguished as Stigmast-5-en-3î ²-ol or ÃŽ ²-sitosterol, a plant sterol, (1) (Balamurugan et al., 2012) and (Sosinska, et al., 2013) and 3,8-biapigenin (Amentoflavone), a biflavone (2) (Chari et al., 1977) and (Ryu et al., 2010) based on their IR, LR-EIMS, LR-ESIMS and NMR (1H NMR, 13C NMR, 1H-1H Cozy, HMBC and HSQC) phantom information and by examination of spectra reports with the writing. 4. Chemotaxonomic centrality Other Antidesma species like A. menasu (Risvi et al., 1980a), (Risvi et al., 1980b) and A. pentandrum (Chen et al., 2004), (Kikuchi, 1983) are known to contain plant sterols. A. puncticulatum is known to contain flavonoids (Nuengchamnong and Ingkaninan, 2009), while A. laciniatum was accounted for to contain both plant sterols and flavonoids (Tchinda et al., 2006). The confinement procedure that was by and by preformed on the ethanolic leaf concentrate of A. bunius managed mixes 1 and 2 which were cognizant to the aggravates that were recently separated or detailed from the other Antidesma species. In spite of the fact that the said mixes were accounted for the absolute first time in A. bunius, compound 1 was likewise answered to be available in A. pentandrum (Chen et al., 2004) and in A. laciniatum (Tchinda et al., 2006), while compound 2 was accounted for to be available in A. laciniatum (Tchinda et al., 2006). This further builds up the chemotaxonomic relationship of A. bunius towards different types of the sort Antidesma. Despite the fact that plant sterols (Hui and Sung, 1968) and biflavones (Samappito and Butkhup, 2008), (Santiago et al., 2005) were recently revealed in the leaf and bark separates A. bunius, this is the principal report that showed the nearness of ÃŽ ²-sitosterol (1) and Amentoflavone (2). Mixes 1 and 2 thusly indicate the rundown of confined and recognized mixes from the leaves of A. bunius. References Quisumbing, E., 1978. Therapeutic Plants of the Philippines. Katha Publishing Inc., Quezon City, Philippines. Balamurugan, R., Stalin, A. what's more, Ignacimuthu, S., 2012. European Journal of Medicinal Chemistry 47, 38 †43. Chari, V. M., Ilyas, M., Wagner, H., Neszmelyi, A., Chen, F., Chen, L., Lin, Y., Lin, Y., 1977. Phytochemistry 16, 1273 †1278. Chen, Y.C.; Cheng, M.J.; Lee, S.J.; Dixit, A.K., Ishikawa, T., Tsai, I.L.; Chen, I.S., 2004. Helvetica Chimica Acta 87 (11), 2805 †2811. Hui, W. H.; Sung, M. L., 1968. Australian Journal of Chemistry 21(8), 2137-40. Kikuchi, H., Tensho, A., Shimizu, I., Shiokawa, H., Kuno, A., Yamada, S., Fujiwara, T., Tomita, K., 1983. Science Letters (4), 603 â€606. Lawag, I., Aguinaldo, A., Naheed, S., Mossihuzzaman, M., 2012. Diary of Ethnopharmacology 144(1), 217 †219. Morton, J., 1987. Bignay. p. 210â€212. Products of Warm Climates. Julia F. Morton, Miami, FL. Nuengchamnong, N., and Ingkaninan, K., 2010. Food Chemistry 118, 147 †152. Samappito, S.; Butkhup, L., 2008. Pakistan Journal of Biological Sciences 11 (13), 1654 †1661. Santiago, D.M.O., 2005. MS Thesis University of the Philippines, Los Banos. Sosinska, E., Przybylski, R., Hazendonk, P., Zhao, Y. Y., Curtis, J., 2013. Food Chemistry 139, 464 †474. Rizvi, S. H. Shoeb, A. Kapil, R. S. Popli, S. P., 1980. Experientia 36. Birkhauser Verlag, Basel (Schweiz). Rizvi, S., Shoeb, A., Kapil, R., Popli, S., 1980. Phytochemistry 19 (11), 2409 †10. Ryu, Y. B., Jeong, H. J., Kima, J. H., Kima, Y. M., Park, J., Kim, D., Naguyen, T.T.H., Park, S., Chang, J. S., Park, K. H., Rho, M., Lee, W. S., 2010. Bioorganic Medicinal Chemistry 18, 7940 †7947. Tchinda, A..; Teshome, A.; Dagne, E.; Arnold, N.; Wessjohann, L., 2006. Notice of the Chemical Society of Ethiopia 20 (2), 325 †328. Current Affiliations: iChemistry Department, Adamson University, Ermita, Manila, Philippines. jJinnah University for Women, Nazimabad, Karachi, Pakistan kDepartment of Chemistry, Washington State University, Pullman, WA, 99164, USA * Corresponding creator. Email address:*[emailprotected] (I.L. Lawag)

Country music Essay Example For Students

Blue grass music Essay America has changed radically consistently, music has changed alongside it. Music changed with the occasions and caught those minutes inside them. Music lets us investigate the past and allows us to feel the feelings that were occurring inside those years. America was an autonomous documentation that complied with nobody else and it appeared. We as a country needed to develop and learn all alone and individuals communicated it in the craftsmanship particularly. During the time we have developed radically and the music will consistently advance with us as it appears in the music we tune in to today, even nation itself. In the asking of time music was thought of as just an articulation since it couldn't be appeared to numerous others. In America alone, the styles that we appreciate today, for example, blues, awesome and nation get from the Native Americans who previously strolled this land. For these individuals the music was in different structures and was for the most part in strict purposes. With the appearance of outsiders from changed nations carried various styles with them; alongside a lot of new instruments to play. As the United States united such a significant number of settlers, America joined their own style into the music discussion. The American dream has a lot to do with raising yourself by your own, and that is the thing that American music did in the nineteenth century. The nineteenth century started with for the most part fiddlers, fifers and assemblages while finishing with splendid show houses and the absolute best ensembles around the world. The United States had a variety of multi-ethnic styles and came out the greatest country for assortment of music amusement with the most known artists ever. African Americans contributed the absolute most well known styles we use today, particularly in down home music. Blue grass music has progressed significantly since the asking of time. Blue grass music was made from African American blues with Appalachian society. This type of music began to get well known around the sasss in the country South. From the get-go nation came known as hillbillys music since it took parts of the blues and components of the nineteenth century pop melodies. It began with instruments, for example, the European fiddle and later on included the African banjo, guitar and the Hawaiian ukulele and string guitar. Blue grass music was not broadly enjoyed yet after World War II individuals started to welcome the music and a couple of stars radiated through and shed light on the class. Blue grass Music from that point on developed and ventured into the standard nation we have today. Today America is the most famous nation for creating music and sine we have consolidated and joined such a large number of various styles during the time different nations are asking to admire us and discover impact in our style. Music is utilized as the time-case of our history and will keep on consistently hold critical incentive in light of the fact that the effect of Americas amusement business influences the world and will keep on developing if American artists can relate their music to the occasions and the residents.

Program Assistant Introduction Niara Valerio COLUMBIA UNIVERSITY - SIPA Admissions Blog

Program Assistant Introduction Niara Valerio COLUMBIA UNIVERSITY - SIPA Admissions Blog Niara Valerio, 2nd year MPA IFEP GPP student Class has officially started for the 2018-2019 academic year! With this semester, we have a brand new group of program assistants who will be assisting the SIPA Office of Admissions. Well be featuring our new PAs over the next couple of weeks. For todays post, lets give a warm welcome to Niara Valerio! Niara is a current graduate student at Columbia University studying International Finance and Economic Policy with a specialization in Gender and Public Policy. Niara grew up in New York City and completed her undergraduate degree at Harvard University where she studied Economics and Government. Prior to enrolling at SIPA, Niara worked as an Investment Intern at Women’s World Banking Capital Partners and served as Economic Affairs Adviser to the Permanent Observer Mission of the African Union. Niara has a strong interest in women’s economic empowerment and hopes to work for either a venture capital or private equity fund after graduation. She recently started her own ed-tech company, Purpose Tutors, which provides test prep and mentorship to underserved students in the South Bronx. Her hope is to gain the experience to one day start her own fund to invest in female and minority led companies. What were you doing before you came to SIPA? I was working as an Economic Affairs Advisor at the Permanent Observer Mission of the African Union to the United Nations. What attracted you to SIPA and Columbia University? I wanted to come to SIPA because I was attracted to all the different course offerings and how international the school is. I was especially interested in the Gender and Public Policy Specialization. My focus is on Women’s Economic Empowerment and I wanted to attend a school that allowed me to pursue my interests in both finance and gender. Have you taken classes at other Columbia Schools? Yes, I’ve taken several courses outside of SIPA, I took a class at the Mailman School of Public Health “Public Health and Abortion Policy” and one at the Institute for Research in African-American Studies (IRAAS), “Gender, Sexuality and Labor in the Caribbean.” I really valued the opportunity to get to know other students and professors within the Columbia community and outside of SIPA. Did you choose to attend SIPA to change careers, or to gain experience in a career path you already had experience in? A little bit of both, I already had some exposure to finance and economics prior to attending SIPA but I wanted to get more experience in Gender and Public Policy. I think SIPA is a great place to blend different interest areas because the course offerings are so diverse. You can really tailor your coursework to suit your own interests. How did you obtain your internship? My internship last year was with Accion EAST in their SBA Lending division, I actually applied via SIPA Link and heard back pretty quickly, I was offered the position on the spot, but I think I was very lucky in that regard, that doesn’t usually happen. What has been the best part of your SIPA experience? The people I’ve met for sure! I think SIPA attracts a really dynamic, interesting group of people with unique perspectives; you have the opportunity to be exposed to so many different cultures and backgrounds. I definitely appreciate how much I’ve learned from my classmates. [Photo courtesy of Niara Valerio]

Government Constitution Parliament - Free Essay Example

Sample details Pages: 6 Words: 1674 Downloads: 4 Date added: 2017/06/26 Category Politics Essay Type Essay any type Did you like this example? In most modern democracies, the governments only powers are those granted to it by a written constitution or by the legislature. A distinguishing feature of the British constitution is the extent to which government continues to exercise a number of powers which were not granted to it by a written constitution, nor by Parliament, but are, rather, ancient prerogatives of the Crown. These powers derive from arrangements which preceded the 1689 Declaration of Rights and have been accumulated by the government without Parliament or the people having a say. (The Governance of Britain, 2007) Explain this statement and assess how the proposals in the Green Paper, The Governance of Britain (2007), will affect the future exercise of the royal prerogative by ministers. Don’t waste time! Our writers will create an original "Government Constitution Parliament" essay for you Create order The constitution of a country is a set of rules that regulate the powers of its government and the rights and duties of its citizens. When a government, a group or an individual act within a countrys rules and guidelines, such behaviour is described as ‘constitutional. Likewise, when anyones actions are clearly against such a set of rules, such action is described as ‘unconstitutional. Britain is one of a handful of nations that does not have a written or codified constitution. Britains constitutional guidelines are instead said to be unwritten or uncodified. A useful summary of Britains constitutional position can be outlined as follows: ‘Virtually every country in the world operates its political system within the constraints of a constitution. In most cases†¦..the constitution of the state is a written document which has been agreed on some particular occasion†¦..There are, however, a few countries, including the UK, that operate without such a specifically written constitution. Britains ‘uncodified or ‘unwritten constitution makes it unusual in global democratic terms. Only a handful of democratic nations, including Israel and New Zealand, have similar constitutional arrangements. Such a constitution is very different from many recently created documents such as the American Constitution, which was established towards the end of the 18th century. Many nations from the former Soviet Union have established new constitutions since becoming independent following the Soviet break-up in 1991. By contrast, Britains constitutional development has been far more evolutionary and almost organic: ‘The British constitution grew like a forest, requiring long centuries and fertile earth to flourish and come to maturity. It was not built like a temple, deliberately designed and constructed in a short span of years, as its American equivalent was. The British Constitution has evolved over many decades, but t he year 1689 is seen as key date in its development. That was when the ‘Glorious Revolution occurred, featuring a civilised settlement of power between Parliament and the Crown following the overthrow of James II, with key powers being given to the parliamentary chamber. However, at the time it was not necessarily seen as a democratic development as few people could actually vote, it was more viewed as a control on the monarch in the wake of the English Civil War (1649-60): ‘Seventeenth century England†¦..(saw) the victory of parliamentary government†¦..over absolute monarchy- the unfettered rule of a royal despot†¦..(However) full democracy was only achieved much later, and most of those who won these early victories for parliamentary government were in fact strongly opposed to it. Subsequently, due to this slow but steady evolution, far from relying on one single document as is the case with the American version, the British Constitution is base d on a series of sources for its sustenance., many of which pre-date 1689. They key source is the central institution of Parliament, which many argue is the cockpit of the British Constitution. All statute law (legislation) which is passed by the British Parliament shapes Britains constitutional development. Likewise, case law such as significant judicial rulings is also very influential. The much-debated Hunting Act of 2004 prohibited fox-hunting in England and Wales and has been subsequently endorsed by judicial review. Such a development criminalised a previously legal pastime, and the Government used the Parliament Act to force the legislation through against House of Lords opposition. Such a tactic appeared to symbolise excessive government and ministerial power. In recent years, EU law has become an increasingly important influence on the UKs constitution, with a high proportion of British laws now originating from Europe and often automatically endorsed by the British P arliament. Other key sources of the British Constitution are authoritative historical documents, such as the definitive guide to Parliaments proceedings by Erskine May or Walter Bagehots ‘The English Constitution. On taking office in June 2007, Gordon Brown promised a new style of governing in an attempt to distance himself from some of the most unpopular features of the Blair Years (1997-2007). Such negative features included a perception of authoritarian and quasi-presidential government, where the Prime Minister appeared to make decisions without taking into account wider public opinion, and at times even the views of Parliament appeared to be ignored. This apparent excess of executive power was linked to the concept of constitutional conventions, a further feature of the British Constitution which gives the government significant powers linked to mere custom and tradition. The most prominent example cited for Blairs authoritarian style of government was when Parliame nt voted for Britain to go to war with Iraq in March 2003, despite the fact that there was widespread public hostility to the proposal, dubious legal legitimacy and that 139 MPs from the governing Labour Party voted against such a measure. Only with Conservative support did the motion win parliamentary approval. Brown promised an end to such centralised tendencies where the government appeared to be promoting policies that were out of step with public opinion: We will only meet the new challenges of security, of economic change, of communities under pressure and forge a stronger shared national purpose by building a new relationship between citizens and government that ensures the government is a better servant of the people. Further detail was outlined in the Green Paper, ‘The Governance of Britain, launched in June 2007 to coincide with the start of Gordon Browns premiership. This consultation document was an apparent acknowledgement by the new Prime Minister of a wider public feeling that some government powers were excessive and required curbing. Brown even suggested that MPs would always get a genuine say in whether the country went to war or not. This suggestion reflected a common view that the 2003 parliamentary vote on Iraq merely rubber-stamped a decision that had already been taken by Blair and President Bush. Evidence of this includes the following extract from June 2002, almost a year before the war actually began: ‘Tony Blair was pretty clear we had to be with the Americans. He said at one point†¦. â€Å"I actually believe in doing this†. Blairs ability to effectively commit the country to war was a legacy of the royal prerogative, a key prime ministerial power inherited from the monarch and one of the most powerful weapons of British government ministers throughout the twentieth century. This concept refers to the traditional powers of the formerly autocratic monarch, which over the years have been p assed to government ministers in line with a more ostensibly democratic culture. Such ‘autocratic powers are traditionally applied without parliamentary approval and are often used on an ad hoc basis when the need arises. To many constitutional reformers, such a situation is far from satisfactory and has arguably contributed to the excess of prime ministerial power in recent years. Such a degree of power for government ministers, but particularly the prime minister, has been used extensively and is often described as patronage. Browns Green Paper promised a reduction in such patronage, a proposal welcomed by the Constitution Unit, an independent think-tank that specialises in constitutional affairs: ‘In several important areas the Green Paper proposes a reduced patronage role for the Prime Minister and other ministers: in judicial, Church of England, and public appointments, and the award of honours. Brown has appeared to acknowledge public cynicism in relation to the way governments make appointments. Going forward, he has pledged to play a much reduced role in appointing judges, bishops and peers, all major weapons in the prime ministers armoury of patronage. Browns promise to make his government â€Å"a better servant of the people† appears to be an implicit criticism of his predecessors style of governing. Conservative Leader David Cameron has made similar commitments should he win power at the next general election. The Constitution Unit has broadly welcomed Browns emphasis on diluting prime ministerial power and royal prerogative, but it has been keen to stress that many of the powers proposed for parliament were in fact brand new, and not powers that had necessarily been seized by an over-mighty executive in the past: ‘We welcome many of the proposals in the Green Paper with respect to parliament. These do not ‘restore power to parliament, as was widely reported in the press, but in many cases give power to parliament which it never previously had. We welcome, in particular, the new war powers, the arrangements for greater parliamentary involvement in treaty making and public appointments, the power of recall, and the annual debates on departmental objectives. Gordon Brown appears to have accepted that there has been a constitutional dislocation in the way Britain has been governed in recent years. The key test of his constitutional pledges as outlined in ‘The Governance of Britain will be seen in whether he delivers actions that correlate with his bold, reforming words. Ultimately, the principal challenge will be how future British governments apply the somewhat vague workings of the constitution in a more accountable way. Brown has indicated that the powerful tool of royal prerogative in particular will be significantly curtailed, but asking government ministers to actively sacrifice a mighty power could be difficult to achieve in constitutional practice. Bibliography: G.E Aylmer, ‘The Struggle for the Constitution (1965) Alastair Campbell, ‘The Blair Years (2007) Robert Hazell, ‘Constitution Unit response to The Governance of Britain (July 2007) https://www.ucl.ac.uk/constitution-unit/files/publications/GovernanceResponse.pdf Peter Hitchens, ‘The Abolition of Britain, (1999) Neil McNaughton, ‘Government Politics for A Level, (2nd ed., 2007)

Internet Censorship Isnt Necessary Essay - 1283 Words

Internet Censorship Isnt Necessary Fear of chaos cannot justify unwarranted censorship of free speech (Quittner). This quotation came from a speech made by Vice President Al Gore, who was addressing the graduating class of 1996 from The Massachusetts Institute of Technology. This quotation expresses his viewpoint on this subject of censorship. Censorship has always been an issue in the world. What exactly is censorship? A censor is one who is authorized to examine books, films, or other materials and to remove or suppress what is considered morally, politically, or otherwise objectionable. Censorship is the act of removing this questionable material. Understandably, it is illegal to yell fire in a crowded room or use†¦show more content†¦This act outlaws obscene, lewd, lascivious, filthy or indecent communication on the Internet (Bender). This movement has granted censors the right to pick at the Internet as they please. Unfortunately for society, this act was passed by an admittedly Net-illiterate Congress (Quittner). The problems with the Internet and censorship are caused mainly by the pornographic sites. Parents do not want their children to see smut. To prevent this, many believe that these sites should not be allowed on the Internet. In a society where a photo of a nude, pregnant Demi Moore on the cover of a major magazine is considered acceptable to be seen by millions, it is hard to believe that some of the pictures on the Internet remain unacceptable. Censorship has now found an unwelcome home along the information superhighway. Instead of destroying every site that may appear offensive to some, society needs to look more at preventative measures to stop the viewing of sites by young children and teenagers. This would allow for viewing of these sites by a more mature audience. Congress shall make no law . . . abridging the freedom of speech, or of the press (First Amendment of the U. S. 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Ten-Foot-Square Hut Free Essays

Zhao Meng Cui Buddhism Professor Broughton Mon 6:45pm-9:45pm Ten-Foot-Square Hut The Ten-Foot Square Hut is more of a story book to me rather than any religion related book. Kamo no Chomei describe the arrival of the mappo is complete chaos. First, there is a huge fire broke out on a windy night in the third year of the Angen era(1177) in the capital city. We will write a custom essay sample on Ten-Foot-Square Hut or any similar topic only for you Order Now The fire was spread widely. Houses were torched; people were chocked to death by smoke or burned to death alive. The result of the fire was â€Å"Sixteen mansions of the nobility were consumed by the fire, to say nothing of untold numbers of other dwellings. Fully one third of the capital was destroyed; several thousand men and women perished. † Second, there is a huge whirlwind hit the capital again in the Jisho ear(1180). Four or five blocks of the city were destroyed. People lost their house, belongings, and lives. The southwestern area next to the city was damaged as well due to the wind moved that way down. Third, the relocation of the capital and changing in politics. New capital was built in a different location up north in the mountain area by the sea. Kamo no chomei was also noticed the persons that he knew were riding on horses like the warrior clans instead of sitting in ox cart. People were still living in the fear of the fire. Fourth, the hunger comes around the Yowa era (1181-1182). Typhoons and floods destroyed farm lands and grain. It lasted 2 years. Many people were dead and grain were worth more than gold. Fifth, earthquake. Kamo no chomei mentioned the destruction of all temples first time. Last, People’s mind changed. People’s desire of wealth grows. They become greedy. This is the arrival of the mappo to Kamo no Chomei. It’s like everything that is known to people were destroyed and the old believes were collapsed. Nothing is going to the right direction. Kamo no chomei’s hut measures ten feet square in area and less than seven feet in height. The eaves extend out three feet for firewood and cooking on the east side. There is also a bamboo balcony with a book shelf at the western side. He put an image of Amida and bodhisattva fugen on the north wall. His bed is along the east side of the room. He kept his music instruments and other books at the southwest corner. Nembutsu was his Bhuddhist practice. His problem was that he loved his small hut and the simple life style. His small hut help him with practice, but it is still consider as mental grasping. â€Å"Buddha warn us against feelings of attachment. † He is still attached to something that would keep him in the samsara. His solutions to his problem are â€Å"call upon my tongue to utter two or three recitations of Amida Buddha’s name, ineffectual as they might be, before falling silent. † My understanding is that he would first do more Buddhist practices as mentioned above â€Å"utter two or three recitations of Amida Buddha’s name†; secondly, easy his mind and meditate as in â€Å"falling silent†. How to cite Ten-Foot-Square Hut, Essay examples

Subcultures free essay sample

Us vestures Culture plays a very important role in continuing values and norms of society. We know that people are different each other and our society also offers lots of opportunities for people to be creative. These creative people become a cultural subgroup outside the core of the dominant culture and they are called a subculture. A subculture is a group of people within a culture that differentiates themselves from the larger culture to which they belong.According to the Oxford English Dictionary, the word subculture is defined s a cultural group within a larger culture, often having beliefs or interests at variance with those of the larger culture. The study of subcultures often consists of the study of symbolism attached to clothing, music and other visible affectations by members of subcultures, and also the ways in which these same symbols are interpreted by members Of the dominant culture.They are closely linked to ideology and mainstream. We will write a custom essay sample on Subcultures or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Music-based subcultures are particularly vulnerable to this process, and so what may be considered a subculture at one stage in its history may represent mainstream taste within short period of time. Several subcultures flourished and are flourishing today around the world. However, one of the most famous and influential subculture that has impacted UK in terms of beliefs, lifestyle, music, and art, has been Skinheads and Moods.Skinheads (or shaved heads), are members of the subculture that originated in the 1 9605 in the working-class neighborhoods of London, where they were closely attached to the Rude boys and the British Moods. They rejected the youthful counterculture movement and many skinheads were prone to violence, others viewed their picture primarily as an expression of alternative values and communal solidarity and were more interested in parties, concerts, and sporting events than in violence.During the sass and ass the skinhead movement spread to North America, and western Europe, especially Germany. The Skinhead culture had certain elements that distinguished them from others. They dressed themselves with bottom up Fred Perry or Ben Sherman polo shirts, fitted blazer or Herrington Jackets, Tight Levi Jeans and Dry Martins work boots. Alt hough the first skin heads were nonpolitical, many of them were non drawn into extreme nationalist, and especially anti-immigrant, groups. Skinheads expressed their political ideas and also their racism in their music as well as in their street violence. Although many early skinheads favored reggae, later skinhead musical groups produced a variety of punk that focused on street issues. Instead, Mod (this term derives from modernist or modern) is one of the social subculture that originated from London in the late sass. The most important element Of the Mod subculture is fashion. The Moods still need to maintain their perfection of personal style and fashion. They dressed themselves with suits and parka coats.The music associated with MOD culture is Northern soul, Rhythm and Blues and British music including bands such as The Who, The Kinks and The Small Faces. But, the main symbol of Mod culture is the scooter such as the Lambert or the VESA. Many Moods used a scooters for transportation and they treated the vehicle as a fashion accessory. Moods were famed for having never ending conflict with the Rockers, referring to them as greasers. The original mod scene was also associated with amphetamine and all night dancing at clubs.Several subcultures are flourishing today, but when we think of the most of the popular new subculture, I think of Memos. The Memo (this term derives from emotion) subculture consists of youths that express emotions that they can relate to. This subculture started in the mid-1 9805. Memo has been widely associated with a stereotype that includes being particularly emotional, sensitive and shy along with been associated with depression, self-injury, and suicide. Memo is often stereotyped with wearing tight fitted clothes and long hair that covers one or both eyes.

Catcher In The Rye Essays (470 words) - Literary Realism

Catcher In The Rye Does the Voice Matter? How important is the voice that tells a story? It seems almost trivial to claim that the same story can change because of the voice telling it to you. Does the voice and point of view of the narrator play a large enough role in a novel to change the attitude of the reader about the novel? J.D.. Salinger uses the dominant character of Holden Caulfield to be the first person narrator of his novel The Catcher in the Rye. The key to Holden's narrative voice is the fact that it added life and a connection to the character. This voice transforms an otherwise lifeless story to a jump start and electric novel. In order to find out how important this narrator was to the story we will compare the novel The Catcher in the Rye to the piece "A Slight Rebellion of Madison"(the summary of the very same novel as told in third person omniscient). In looking at the importance of Holden's role we will first look at the summary of the novel. In "Slight Rebellion off Madison" the character of Holden Caulfield has been eliminated and an outside third person narrator replaces him. This version goes through the story explaining the basic outlining of The Catcher in the Rye. The outline is what the summary gives to the reader and that's all it gives. The basic plot is average, but with out the connection to the reader it keeps the reader on the outside through the whole thing. The plot tells the happenings of a young man named Holden Caulfield, but without really knowing to much about the character of Holden the plot line is lifeless and boring for the reader. We see the experiences that Holden goes through, but the reader doesn't get involved. It is hard for most readers to sympathize with Holden therefore Salinger relies on the connection Holden makes with the reader to get the reader involved in the life of Holden. What about Holden's narrative voice causes such a giant impact on the novel? I s it his loud personality or just that the reader is allowed to but put in the position as his best friend. Salinger starts the novel right away with Holden trying to relate to the reader. "If you really want to hear about it, the first thing you'll probably want to know is where I was born, and what my lousy childhood was like, and how my parents were occupied all before they had me, and all that David Copperfield kind of crap, but I don't feel like going into it, if you want to know the truth." Throughout the entire novel Holden uses slang and swear words to give the reader a more familiar feeling to him. Salinger makes it seem as though Holden is confiding everything to the reader. this is the key to the novel and why it is more than a simple story line.

Free Essays on Influential Leaders Of World War II

Influential Leaders of World War II In the 1930’s when two large dictatorships, the communists of Russia and the fascists of Germany, were attempting take over the Europe, most Americans hoped that they would battle it out between themselves eventually neutralizing other. This hope was unfortunately decimated when the two dictatorships formed the Nazi-Soviet pact on August 23, 1939. This pact was shortly followed by the invasion of Poland on September 1, 1939 and the world went to war for the second time in twenty seven years. The occurrence of another major world conflict, so shortly after what was believed to be ‘the war that will end war,’ could be devastating to a county that was still suffering from the loss of so many loved ones in the previous war. The war also meant that the country might possibly be able to recover from the economic hardships placed on it by the Great Depression. World War II involved more than two hundred countries, cost fifty five millions lives, and produced material damage of some three billion dollars. This major world conflict also involved some the world’s most influential leaders. World War II involved some the world’s most influential leaders including, the Big Three: Franklin D. Roosevelt, Winston Churchill, Joseph Stalin, and also Nazi leader Adolf Hitler. Some of these men were not the best or moral of men, but certainly very influential during the twentieth century. President of the United States, Franklin D. Roosevelt, was attempting to pull his country out of the economic depression that was upon it during the years leading up to World War II. His plan for the country was The New Deal which involved such programs as social security, welfare, income tax, loans, and he also formed the first Democratic Party. When problems first arose in Europe FDR was adamant about keeping the country out of another European conflict. Although he did not want the country directly involv... Free Essays on Influential Leaders Of World War II Free Essays on Influential Leaders Of World War II Influential Leaders of World War II In the 1930’s when two large dictatorships, the communists of Russia and the fascists of Germany, were attempting take over the Europe, most Americans hoped that they would battle it out between themselves eventually neutralizing other. This hope was unfortunately decimated when the two dictatorships formed the Nazi-Soviet pact on August 23, 1939. This pact was shortly followed by the invasion of Poland on September 1, 1939 and the world went to war for the second time in twenty seven years. The occurrence of another major world conflict, so shortly after what was believed to be ‘the war that will end war,’ could be devastating to a county that was still suffering from the loss of so many loved ones in the previous war. The war also meant that the country might possibly be able to recover from the economic hardships placed on it by the Great Depression. World War II involved more than two hundred countries, cost fifty five millions lives, and produced material damage of some three billion dollars. This major world conflict also involved some the world’s most influential leaders. World War II involved some the world’s most influential leaders including, the Big Three: Franklin D. Roosevelt, Winston Churchill, Joseph Stalin, and also Nazi leader Adolf Hitler. Some of these men were not the best or moral of men, but certainly very influential during the twentieth century. President of the United States, Franklin D. Roosevelt, was attempting to pull his country out of the economic depression that was upon it during the years leading up to World War II. His plan for the country was The New Deal which involved such programs as social security, welfare, income tax, loans, and he also formed the first Democratic Party. When problems first arose in Europe FDR was adamant about keeping the country out of another European conflict. Although he did not want the country directly involv...

Bioinformatics and molecular modelling Essay Example | Topics and Well Written Essays - 2000 words

Bioinformatics and molecular modelling - Essay Example Plant lipases are often considered to be involved in regulating certain plant growths and developments (Bos and Laxminarayan, 2011; 42). They are mainly found in seeds where triglycerides are stored in the form of intracellular structures or the oil bodies. Lipases usually hydrolyze triglycerides to fatty acids and glycerol that produces energy needed for seed germination. The plant lapses are usually classified into three main groups with the first group consisting of the triacylglycerol hydrolases that are mainly found in seeds. Their study is vital since they are responsible for seed alteration especially during storage. The second group is the acylhydrolases that are found in various plant tissues. They often exhibit limited specificity for their substrates; therefore, they are unable to hydrolyze triglycerides. However, they are cable to catalyze some esterification processes or reactions (Appel and Feytmans, 2009; p. 68). The profound acylhydrolases include phospholipases A and B, sulfolipases, glycolipases, and monoglyceride lipases. The last group in this category is the phosphorlipases that involve plant metabolism, degradation, and rearrangement. Other than the above classification, the recent studies have led to different classification of lipases based on comparison of the sequences of their amino acid among other fundamental biological and physicochemical properties (Gupta, 2007; 34). This modern classification led to eleven subfamilies. Despite being a member of many protein families, the lipases often have similar architecture that is described by the ?-hydrolase fold. The activities of all lipases often rely on the catalytic triad that is usually fromed by the Asp, Ser, and His residues. In the sequence of the amino acid especially involving ?/? hydrolases, these three residues often follow the user-Asp-His order. Additionally, lipases often share the consensus sequence defined by the Gly-Xaa-Ser-Xaa-Gly where X may be a residue of an amino acid (Bos and Laxminarayan, 2011; p. 33). The three dimensional structure of any protein molecule often provides valuable insight into the molecular function, organization, docking stimulation, and the effective designing of drug experiments. The lack of an experimentally determined crystal structure, the homology modeling may be used to provide an opportunity in obtaining a reasonable 3D model. Currently, the 3D models often provide a perfect means of predicting the structure of biomolecules since it yields models that are suitable for a wide application spectrum that are structurally based thereby providing molecular design for mechanism investigation. The 3D approach is capable of providing a reasonable structure model that is often related to template that shares more than 25 percent sequence identity. An Arabidopsis thaliana lipase model is greatly proposed to investigate the model organism mainly in the plant biology since it is relatively small and and it is genetically tractable genome. Methods The Target and Template Proteins The model is perfect in determining adequate template for the homology modeling for the Arabidopsis thaliana. This sequence allows the alignment of amino acid sequence against the protein data bank (PDB) and this is performed by means of BLAST algorithm. According to the sequence algorithm, both the template (1HLG) and the target share 31 percent of the sequence identity.

Security Report Essay Example | Topics and Well Written Essays - 1500 words

Security Report - Essay Example However, there are many cases where malware is found in genuine software like company software; and the malware can be used maliciously in gathering marketing data. Software like firewalls, antivirus and antimalware are installed in computers to prevent malware attacks. The school administrators and teachers, on detecting malware attacks on school computers, should take steps to adopt the damage and adopt ways of minimizing the malware attacks in future. Assessing the damage involves three steps; preparation, investigation and assessment. In preparation stage; the administrators should avoid using the browser of affected computers; this is because malware usually spreads through browser vulnerabilities and opening infected web page can damage the computer further. The investigation stage involves identification of the malware type; this can easily be done through the study of malware categories in the server configuration and SQL injection (Cashell & Webel, 2004). In assessment stage the administrators should consider the damage done, for example; data theft of computer files corruption. The school administrators should inform members of the public on the malware attacks cases; through the appropriate communication or media channels. The public should also be informed of the type and magnitude of malware attack. Malware attack on school computers can be motivated by financial reasons, data theft or the innovative nature of students. The public must be told of the appropriate measures put in place to investigate the malware damage; and their trust can be achieved through explaining the measure adapted to prevent further attacks in future. There are software programs which have been made for the main purpose of combating malware; the school administrators should ensure that this antimalware software is installed in all official computers. Other preventing measures involve; backup measures and recovery measures. Antimalware

Over The Counter Drugs And Paracetamol Advertising Economics Essay

Over The Counter Drugs And Paracetamol Advertising Economics Essay Over the past few decades advertising has been an important marketing strategy. Advertising is always subjected to change because taste of the people, demographic, cultural and socio economic factors change always. Consumers changing response to advertising is essential to develop more effective and efficient marketing strategies. Chanjin (2000) developed a varying-parameter advertising model specifying advertising parameters as a function of advertising strategies and the market environments to explain the varying nature of the advertising responses. The model is applied to New York City fluid milk market and he concludes his findings that advertising strategies and market environment play important role in determining advertising effectiveness and he further concludes that demographic factors are more important than economic factors(Chanjin, 2000). Companies change their advertising strategies time to time to attract customers as well as keep the existing customers with their produ cts. But in some developed countries they have their own self regulatory system in order to stave off the government intervention. Harker(2003) states in his published article that sometimes advertising has its own self regulatory system despite claims of social and economic benefits. In general, when dealing with unacceptable advertising, considerable advertisers in developed countries use their own self regulatory mechanism since they consider the intervention of the government or regulatory bodies for their product marketing are not good for their brand image. The recent breakdown of one of the worlds longest established advertising self-regulatory programmes in Australia has reopened the 20 years old debate concern with enhancing understanding of such regulatory system(Harker, 2003).Though he states like that , even in some developed countries the advertising misleading consumers significantly sometimes very badly. To face to the race of businesses, companies use varies marketing strategies to attract and retain consumers with their products. Advertising is one of the most efficient marketing tools that most widely used in the world. The issue is it has become a main tool or a media where consumers are misled for products or services. Expressing the finding of the result of his research paper, Howard (2005) says over half of the sample viewed most or all mail and telephone advertising as misleading, and that 38 percent of the respondents regarded most or all television advertising as misleading. Also, findings for the Age groups indicate that two out of three respondents regarded most or all advertising directed at children as seriously misleading (Howard, 2005). Advertising has become a powerful emotional promotion method and now there is a trend of sending advertisements via mobile phones even without prior permission. But Melody(2004) points out those consumers generally have negative attitu des toward mobile advertising unless they have specifically consented to it(Melody, 2004). Generally in most countries attitudes toward the quality and information containing in advertisements are not in a good scale. Richard (1993) explains in his paper that a comprehensive model of attitudes toward advertising includes three personal utility factors (product information, social image information, and hedonic amusement) and four socioeconomic factors (good for economy, fostering materialism, corrupting values and falsity/no-sense). He tested these seven factor model on two independent samples and found most respondents exhibited conflict between an appreciation of the personal uses and economic value of advertising and an apprehension of cultural degradation(Richard, 1993). False information in advertisements significantly decreases the credibility of the product. That is why some standard organizations validate their advertisements before broadcast or expose to general public. Ste phen (1998) conducted a study to investigate whether consumers who are exposed to an advertisement containing a deceptive environmental claim have significantly different attitudes about the advertisements than those consumers exposed to a similar non-deceptive advertisement. He concludes the study mentioning that higher levels of perceived deception were associated with lower level of perceived corporate credibility, less favourable attitudes towards the advertisement, less favourable attitudes toward the advertised brand, and decreased purchase intention toward the product in the advertisement(Stephen, 1998). Marketing Pharmaceuticals-Increasing trend Marketing pharmaceuticals are very dynamic and innovative subject especially in this current business arena. Pharmaceutical industry is one of the most profitable businesses in all over the world. Kesic(2008) states the pharmaceutical market has been changed significantly especially in last decade with dramatic improvement. There are many factors directly affected for these new trend and developments particularly concentrated globalization, huge competitiveness and many more factors influence directly or indirectly for new challengers for pharmaceutical companies. Not only in pharmaceutical industry, but also in most of the business entities, profit maximization is a core objective. However, Chandra(1999) points out that pharmaceutical product companies are completely different from other companies since their product directly deal with human health not like most other companies in the business world. Reinhardt(2004) highlights that it is not clear that the current allocation of the pharmaceutical industrys revenue dollars to marketing and research development is efficient for societys point of view(Reinhardt, 2004). Kesic(2008) concludes in his paper that research and development(RD), mutually with other marketing and profit earning activities are two main operative and prioritized strategies of the global pharmaceutical industry. Having analysed these figures he has found that the biggest, inventive world pharmaceutical companies invest, on average, approximately 16% of their sales into RD and even more, about 26% or more into marketing and sales activities(Kesic, 2009). Drug companies really spend ample amount of money for marketing especially for direct-to-consumer advertising. Lisa(2008) says according to the IMS health report in 2006 in America, drug companies have spent nearly 5 billion on direct advertisements to consumers, and 80 percent increase over what they were spending in 2002(Lisa, 2008).Likewise Chiu(2005) explains that according to the Nationa l Institute for Health Care Management, U.S consumers spent $154.5 billion on prescription drugs in 2001.This amount to 10% of total health spending, which account for 14.9 % of the U.S GDP as of 2002.In a publication Parker(2003) states that there is a little doubt that the pharmaceutical industry is a major force in todays economy as measured by both over-the-counter(OCT) and prescription drug sales and further more he says that it seems clear that there have been rather dramatic increases in advertising expenditures by pharmaceutical companies in the past few years. It also seems clear that these expenditures have coincided with significant increases in sales of both OTC drugs and prescription drugs(Parker, 2003). Promoting drugs to consumers directly has become a new trend in all over the world and many pharmaceutical companies have experienced it as a very effective way to market their products. Wilkes et al(2000) points out that direct to consumer drug(DTC) marketing makes some kind relationship of patients, doctors as well as with pharmaceutical organizations. He further points out that drug companies have increased their budget for advertisements and at the same time the number of drugs advertised also increased. Wilkes et al (2000) further state that several news sources had suggested that drug manufactures earnings have directly benefited from this new promotional strategy(Michael, 2000). According to Moynihan et al(2002)drug companies earn lot of money from healthy people and he interprets it as disease mongering. Director of research and policy at the National Institute for Health Care Management, Findlay(2000) concludes that Advertising works and pharmaceutical companies have success fully promoted their product to doctors for decades. They are now bringing that marketing survey to the consumer market place. The question is whether -over time-the benefits of raising consumers awareness of specific drugs and the conditions the medicines treat will outweigh the danger that consumers will bring to demand and use some medicines inappropriately(Findlay, 2000). Over-The-Counter Drugs and Paracetamol Advertising Over-the-counter drugs can be purchased any amount without a prescription anywhere in the world. But some researchers have pointed out having some sort of mechanism for issuing these drugs to consumers may reduce misuses. Trends towards greater availability are paralleled by increase in its use for both non-fatal overdoses and suicide. Gunnel(1997) says in France mobidity and mortality was considerable less due to the regulatory action taken to reduce the quantity of paracetamol in a single purchase. Although non conclusive, these data add to a body of evidence which suggest that restrictions in the quantity of paracetamol available as a single purchase in other countries can reduce suicide and liver failure related to paracetamol(D Gunnell, 1997).Most of these over-the-counter drugs are advertised frequently in mass media to get and keep attention of consumers on those products. Ashish(1999) in his research paper states that manufactures may attempt to familiarize consumers with bra nd names in hopes that the consumer will purchase product. The consumer may think that he has heard of this product and assume that it is somehow better than competitive product(Ashish, 1999).In his research paper Hawton(2004) clearly states that suicides and hospital admissions due to paracetamol poisoning reduced after change in legislation which is limiting the size of the available pack of the paracetamol for consumers and in his study he concludes that legislation reducing pack size of analgesics in the United Kingdom has been beneficial and further reduction in pack size could prevent more deaths(Hawton, 2004). Over the counter drug usage among children is very common. Allotey(2004) mentions in his recently published paper Research on the medication of preschool-aged children has suggested that the use of OTC medication is substantial. Kogan et al for instant, found that 54% of three year olds in the United States has been given OTC medications in the 30days preceding the study. In a common survey in New York, 22% of children have taken OTC medication in the preceding 3 day period. Studies in United Kingdom also indicated high rate of OTC medication use among children, ie,28% during a 2-week period and 66% during a 4-week period(Allotey, 2004). Wazaify(2005) emphasizes that increasing availability of non prescription medicines may encourage patients to believe that there is a drug treatment for every ailment. Furthermore, he explains the use of such products may delay/mask the diagnosis of serious illness, with increased risks of interactions and adverse reactions and of self treatment being undertaken when medical aid should have been sought. There is also the potential for misuse and abuse of such products(Wazaify, 2005). According to the Sri Lankan context there are many proprietary products under one generic product. Senarathna(2008) in her thesis of master of philosophy points out that there are around forty registered product of paracetamol in Sri Lanka(Senarathna, 2008).Weerasuriya(1993) points out there were 63 registered paracetamol products in the country in 1993 and paracetamol was the commonest drug registered in the OTC category(Weerasuriya, 1993). Ethics of Advertising OTC drugs It is clear there is an increasing trend of usage for OTC drugs in all over the world. Wazaify(2005) states that in recent years there have been an increasing trend in self-medication with non prescription drugs available in pharmacies and retail outlets and in parallel, more products have been deregulated for purchase without a prescription(Wazaify, 2005). At the same time Solhaug(2006) concludes in his recent abstract publication that only half of the information presented in drug advertisements was correct and clinically relevant and relatively few statements were fault, but a considerable proportion of statements gave an excessively positive picture of the product; hence, in general, this kind of information has no value as a source of information(Solhaug, 2006).Among the publications those point out that drug advertisements are not up to the standard especially OTC drug, Ashish(1999)states in his publication that in reality, it has been observed that pharmaceutical product adver tisers often promote their products to achieve their own goals at the potential risk of having an adverse effect on the consumers health and this type of advertising is most often seen in OTC drug product advertisements(Ashish, 1999). Wazaify(2005) points out that the deregulation process has been championed by the pharmaceutical industry, the pharmacy profession and government health policy makers and is supported by the view that patients wish to have a greater role in their treatment choices. Almost all countries in the world have not allowed to pharmaceutical companies to advertise their product to consumers directly. Stremersh(2009) states in his research paper that so far only two countries, New Zealand and the United States, allow pharmaceutical marketers to advertise directly to consumers and in the same paper he further explains that due to this reason patient requests are often accommodated by physicians mainly because they affect physician visit satisfaction and show patients that the physician cares(Stremersch, 2009). Drugs are categorized into few groups and essentially there are two categories which are OTC drugs and prescription drugs. What is categorized as OTC varies from country to country and i s dependent on the local legislative framework according to (Buckley, 2004). Many researchers have pointed out over-the-counter drugs have become a public health problem due to misuse, disease mongering and drug abuse and wrong, in appropriate or inadequate information given in the promotional program may have an impact of this health issue(Ashish, 1999, Allotey, 2004, Fernando, 2008, Buckley, n.d.). While there are government agencies charged with monitoring the marketing of medicines, typically this is one of many briefs for these agencies and is often only in a reactive fashion. In other words such monitoring as does occur, occurs only in response to complaints, and even then is often very slow and cumbersome(Buckley, n.d.). Buckley(n.d.) urges that two things should happen to put this issue in a correct track which are establishing independent monitoring bodies to police marketing codes of practice with real penalties and paying increased attention to the education of the consumers of pharmaceutical advertising, in particular those with prescribing powers (Buckley, n.d.).In Sri Lanka also the situation is almost same like most of the countries in the world. The government has imposed rules and regulations for promoting and advertising pharmaceuticals within the country. In a paper published by the Sri Lanka medical associations ethics committee recently says that Advertisement to the general public should help people to make rational decision on the use of drugs which are legally available without a prescription. They should take account of peoples legitimate desire for information regarding their health, but should not take undue advantage of their concern for their health. Drug advertisement should neither portray nor be directed at children. Advertisement may claim that a drug can cure, prevent or relieve an ailment only if this can be substantial. They should also indicate, where applicable, limitations to the use of the drug When lay language is used, the information should be consistent with the scientific data sheet or other legally determined scientific basis for approval. Language, pictures or sounds, which bring about undue fear or distress, should not be used. The following list illustrates the type of information that advertisement to the general public should contain The name of the active ingredient, using either international non-proprietary names or the approved generic name of the drug The brand name Major indication(s) for use Major precautions, contraindications for warning Name and the address of the manufacturer or the distributor Information to the consumer on price should be accurately and honestly portrayed(Committee(SLMAEC), 2003). Though the guidelines are clear, there is a doubt of implementing and practicing the guidelines in many countries including Sri Lanka. There is a big challenge and responsibility for the government authorities and regulatory bodies in terms of providing correct information to the consumers. Techniques, methods and effective advertising Pharmaceutical industry is in a pressure and Kesic(2008) states that fast globalization is the main factor of the strategic development of the world pharmaceutical industry. There are so many challengers in pharmaceutical industry and drug companies running after many strategic moves to have sustainable competitive advantage. Direct marketing products to consumer have become one of the innovative methods to win the market comparatively. Buckley(n.d.) states that in United States all drugs may be promoted to consumer, but in practice direct to consumer advertising focuses on OTC and common ailment targeted prescription drugs(Buckley, n.d.). But some authors support to this argument and they mention direct to consumer advertising makes consumer better understanding and make more informative for drugs available to them(Leonard, 1999, Weissman, 2003). On the other hand some researchers like Maguire(1999) points out that American physicians are being asked to rubber stamp self diagnoses a nd self-prescriptions by patients. That is how some advertisements have been influenced on consumers. Kesic(2009) explains in his paper that the biggest multinational companies spend more than 25% of their sales into marketing activities especially for promoting, introducing their products and competing for global market share. Supporting to the argument of Kesic, Michael adds that drug companies spend ample number of money for number of drugs advertised increased, not only that they spend considerable amount of money for quality, attractiveness and particularly for sophisticated advertising (Michael, 2000). A paper published in Thailand in 2005 on Radio drug advertisement situation and regulation in Thailand says advertising has a strong influence on the sale volume of any goods. Drug advertising covers media such as television, radio, newspaper, magazines, internet and printed materials. It further says that radio advertisements can easily mislead people in rural areas because of socioeconomic and educational status(Kittisopee, 2005). Allotey(2004) mentions that OTC medications pro moted through television, radio and print advertising directly targeted at women, housewives or working mothers, encourage them not only to self medication but also to dispense OTC medications to their children, because it is important to establish a lifelong pattern of sensible (drug)use'(Allotey, 2004), Ashish(1999) explains that all pharmaceutical advertising is not bad but advertisements should be considered what they are promotions. Drug marketers should always try to follow the unwritten rules of marketing ethics and consider what is best for their consumers before developing a particular advertising strategy. Nowadays the issue is consumer can purchase any kind of drug online. Buckley(2004) highlights in his paper that thre is no restrictions for purchasing all kind of drugs online without a prescription and the issue is most of these internet pharmacies very low or poor quality information(Buckley, 2004). Moynihan(2002) expresses that inappropriate medication carries the dangers of unnecessary labelling, poor treatment decisions, iatrogenic illness, and economic waste, as well as the opportunity cost that result when resources are diverted away from treating or preventing more serious disease(Moynihan, 2002). How consumers are misled -Reliability, Relevance and adequacy of Advertisements Many research papers point out that drug advertisements mislead consumers in many ways directly or indirectly (Sidney, 2002, Michael, 2000, Ashish, 1999, Findlay, 2000). Though it is a common phenomena in all over the world, a practical guide on understanding and responding to pharmaceutical promotion published by the world health organization recently explains clearly how information is given to consumers in advertisements in developed and developing countries. It says while advertisements from developed countries typically contain nearly all of the information listed in the box, this is not always the case in developing countries(WHO, n.d.). The table below published by Hawkins(1993)in his research paper support to the above argument strongly and in the discussion he states that indications were mentioned more often than the negative effects of medicines. Important warnings and precautions were missing in half of the advertisements while side effects and contraindications in about forty percent. Price tended to be given only in countries where a social security system pays for the medicines(Herxheimer, 1993). Nowadays there is a trend of promoting drugs through internet. Buckley(n.d.)mentions on his research paper that most of the internet advertisements provide less information or poor quality information. Many pharmaceutical companies mislead consumers in many ways. A United States Food and Drug Administration(FDA) has issued 88 letters accusing drug companies of advertising violations from August 1997 to Aug 2002(Buckley, n.d.). Most of the time drug companies overstated the effectiveness of the promoting drug and they always keep attention not to highlight its risk. Some companies disseminate advertisements misleading advertisements even after they were warned or cited for violations(Gottlieb, 2002). Some drug companies stimulate consumers to buy expensive or new drugs which has high profit margin and it raises the health care cost of consumers as well as of the country ultimately. Some drugs promoted by pharmaceutical companies have limited Medical beneficiaries but those are heavily advertised because of the high profit margin. Rebecca(2010) says its almost impossible for the public to actually parse the ads and come to their own independent conclusions(Rebecca, 2010). But Weissman(2003)states in his research paper that industrys argument is that patients are highly motivated to seek the best available treatment for their condition and they need and deserve more and better information on which to base their judgement(Weissman, 2003). It is true if the pharmaceutical advertisements provide proper, balance and correct information to their consumers. A research done in Thailand, sharing the findings says that 22% radio advertisements have misled consumers and only 7% of the advertisements have recommended an appropriate dose among studied advertisements. Further more a warning message was found in only 3% of the advertisements and name of the manufacturers were present only 20% of the advertisements collected(Kittisopee, 2005).Weil(2009) is really against the trend of this drug advertisements. He says almost a ll highly advertised drugs have many complications either short term or long term basis and in general these drugs are ineffective and some serious side effects are not considered or neglected by the manufacturers. Because most pharmaceutical companies give priority for their profit margin and such vast profit potentials may be obtained from this kind of heavy drug advertising (Weil, 2009). Now there is a trend of using popular characters for marketing advertisements of drugs and sometimes they are neither reliable nor relevance. In a paper published by Michael(2000) says that Now advertisements enlist well-known personalities to endorse pharmaceutical products (Michael, 2000). Lot of people imitate and follow famous personalities and it help pharmaceuticals to reach consumer quickly and in a familiar manner. Criticizing this promotional tactics Weil(2009) says in his report that Sally Field is a talented actor, But what qualifies her to promote Boniva, an osteoporosis drug that is of limited benefit, has worrisome side effects, and for which there are natural alternatives that merit careful consideration?.(Weil, 2009) Drug companies are in the process of promoting their product to consumers in many ways. Sometimes they may use health care professionals to reach consumers because they know that consumer believe professionals who have background knowledge about treatments. Wazaify(2005) points out in his recent published paper that The main factor found to influence the publics choice of OTC medicines was pharmacist recommendation. This is reassuring especially with increasing availability of potent medications without prescription and the increased potential for interactions(Wazaify, 2005). It is one of the indirect marketing methods that the pharmaceutical industry uses. On the other hand people have a belief that over the counter drugs like paracetamol do not have serious side effects. Some over the counter drugs have serious side effects when consumer uses it with some other medications. A very good example is Viagra used for erectile dysfunction. If consumer uses it while using nitrate as a treatment of blood pressure, it causes severe drop of blood pressure which is difficult to treat. Buckley(n.d.)says it has mentioned on advertisements but in a much smaller font, it is You must not take Viagra if you are using any nitrate medication including amyl(poppers). It may lead to a severe drop of your blood pressure that may be difficulty to treat. As sexual activity may be a strain on your heart your doctor will need to check whether you are fit enough to use Viagra(Buckley, n.d.). Buckley points out the ordinary people do not know what is nitrate medications and they cannot recognize from this statement that the combination of these two drugs will en ough to kill them more often. Supporting to this argument Wazaify(2005) mentions that consumers generally believe that only safe medicines are permitted to be sold without prescription and OTC medicines do not usually have serious side-effects(Wazaify, 2005). Some giant pharmaceutical companies have their own physicians, independent monitoring committees and analytical groups etc. They make public aware of some new drugs which are effective treatment for some diseases which are common among current generation and they suggest through advertisements, that it may be effective to use their drugs or supplementary product to prevent from those diseases. This is another current trend in the world and basically what they do is label healthy people that they are sick. Supporting to this arguments Moynihan(2002) express his view in this paper stating that sometimes the issue is informal alliance engage, including doctors, drug company staff and consumer groups and this kind of alliance is being used by the drug companies in raising public awareness about some new drugs which are not scientifically proven. On the other hand theses groups conduct some health campaigns and awareness programmes about undiagnosed and untreatable problems and view of th is kind of problems are treatable because these disease awareness programmes are directly connected to drug companies and their marketing strategies. In general drug companies use this type of marketing strategies to promote their new pharmaceutical products (Moynihan, 2002). Extensive advertising and promotion has put on higher price on pharmaceuticals. Consumer has become the victim of those expensive pharmaceuticals. Dave(2010)says Promotion may affect price through two difference processes. First, promotion may increase demand and/or reduce the absolute magnitude of the demand price elasticity (that is, reduce the price responsiveness of purchasers), which may raise price. Second, the increasing operation cost due to high promotional spending may be shifted to purchasers in the form of higher price. Concluding his findings he states that in addition to potential misuse, the cost of direct to consumer advertising result from increased drug price and increased use of expensive drugs in place of equally effective lower-price drugs(Dave, 2010). Effect of Misleading Many researchers have pointed out that misleading consumer due to unprofessional advertisement of the pharmaceutical industry has created considerable issue to the society in many countries(Herxheimer, 1993, Dave, 2010, Leonard, 1999, Ashish, 1999). There is a reasonable doubt whether consumers spend money for their real requirements of treatments. Moynihan (2002) says drug companies earn lot of money from healthy people and it is better to describe as disease mongering. He further says some practices in medicine and pharmaceuticals are questionable particularly on the subject of disease mongering and its impact on public health, medical practices, public awareness and financial budgeting(Moynihan, 2002). There are people who count this criticism and say Direct To Consumer Advertisements (DTCA) fosters rapid detection of disease and promote grater compliance with treatment regimes. Further more they suggest that DTCA is simply part of a wider social trend whereby consumers take great er responsibility for their health care(Hoek, 2002). Pharmaceutical industry may grab ample amount of money from consumers through unprofessional promotions and advertising drugs. Most of the time heavily promoted drugs may have less clinically importance considering the price as the generic drug provide almost similar clinical effect at a cheap price. Parker(2003),supporting to this argument says Prescription drugs such as Celebrex and Vioxx are heavily promoted and cost the consumer just over $2per pill, while generic ibuprofen, which cost the consumer pennies per pill, often work just as well(Parker, 2003). Effective and attractive advertisement can attract consumer towards the product some times without considering the quality or the value of the product. Ashish(1999) states in his publication that Advertising is thought to contribute to the economy as well. By effective promoting increase in promotion of goods and services may occur, which in turn can result in increase in sales and the flow of money within society(Ashish, 1999). But some researchers expresses a different idea about the relationship between drug price and drug advertisements. They point out when drugs are advertised, the market is more competitive and due to that the price of the particular drug reduces. Research has generally found that advertising tend to reduce price, rather than increase them, primarily because advertising makes markets more competitive(Calfee, 2002). Sometimes drug advertisement give wrong information due to many reasons for consumers and it is affected for less dose or overdose usage of drugs. A general problem associated with drug advertisements is that it is a powerful influence which may motivate consumers to select overly expensive, overrated, or less than optimum medications for their particular needs. More specifically, it is possible to identify numerous individual problems associated with the promotional practice(Ashish, 1999). Our culture very much believes in the More in Better principle and consumers sometimes even ho

Evaluation of Comptronix Corporation: Identifying Inherent Risk and Control Risk Factors Essay

1. Professional auditing standards present the audit risk model, which is used to determine the nature, timing, and extent of audit procedures. Describe the components of the model and discuss how changes in each component affect the auditor’s need for evidence. The audit risk model is used to determine the nature, timing, and extent of substantive audit procedures. The components of audit risk model usually stated as follows: DR = AR/(IR x CR) Where: DR = detection risk; AR = audit risk; IR = inherent risk; CR = control risk Detection Risk: auditors’ procedures will lead them to conclude that a financial statement assertion is not materially misstated when in fact such misstatement does exist. If auditors want to decrease DR, they had better collect more evidence and make sure the validity of evidence. Audit Risk: auditors may unknowingly fail to appropriately modify their opinion on financial statements that are materially misstated. If AR should be keep in low level, which means the other risks also should be low. Inherent Risk: The risk of material misstatement of a financial statement assertion, assuming there were no related controls. As inherent risk increases, PDR decreases, which in turn increases the auditor’s need for stronger evidence. Control risk: The risk that a material misstatement that could occur in an account will not be prevented or detected on a timely basis by internal control. If the strength of internal control is assessed as decreasing, the auditor should pay more attention to control risks. 2. One of the components of the audit risk model is inherent risk. Describe typical factors that auditors evaluate when assessing inherent risk. With the benefit of hindsight, what inherent risk factors were present during the audits of the 1989 through 1992 Comptronix financial statements? Inherent risk is a measure of the auditor’s assessment of the susceptibility of an assertion to a material misstatement assuming there are no related internal controls. Some believe that inherent risk would be greater for some assertions and related account based on some conditions as follows: †¢Complex calculations rather than simple calculations. †¢Non-routine rather than routine transactions. †¢Subjective data rather than objective data. More importantly is that inherent risk is always be effected by external factors as follows: †¢Changes in economic environment †¢Insufficient capital to continue operations †¢Technological improvements. †¢Transactions with related parties. †¢Susceptibility of assets to misappropriation. The inherent risk factors present during the 1989 through 1992 financial statement audits as follows: †¢Loss of Key Customer: Comptronix lost a key customer to SCI after the public offering of stock. Once the company lost their a key customer, Management have a strong motivation manipulate sales and operating performance to satisfy investor expectations because the loss of a key customer put too much pressure on management to meet the requirements of external users. †¢Public Offering of Stock: After Comptronix made its public offering of stock , they have the pressure which push the management to manipulate operating performance too meet the expectations from the external users. †¢Technological Improvement: Comptronix is a manufacture company which main products are circuit boards and the circuit boards’ development depend on technological improvement. The technological improvement has a negative impact on operating performance. †¢Pressures from a new star Company: By the first year of the fraud (1989), Comptronix became a new company which can employ more than 1,800 employees in less than a decade , and at same time, the company expanded its the size of the company in three different locations. The rapid development of company made the management adjusted their operations instead of monitoring company operations. †¢Estimation of Accounts: The high inherent risk accounts include Accounts receivable/ payable, inventory, and property, plant, and equipment. But all the accounts’ computation is based on estimation which led the numbers are very unreliable and subjective. †¢Cash Flow Pressures: Comptronix suffered net losses from 1986. Until the company attracted a venture capitalist, the company was able to generate strong sales and profits. Prior to 1989, Comptronix had generated only two consecutive years of profit after several years of net losses. cash flow of financial statement cannot cover many years of recurring losses. The management has motives to make up operating accounts to look perfect to attract more  investors. 3. Another component of the audit risk model is control risk. Describe the five components of internal control. What characteristics of Comptronix’s internal control increased control risk for the audits of the 1989-1992 year-end financial statements? Five components of control risk are: control environment, risk assessment, control activities, information and communication, and monitoring. Control environment set the tone of an organization by influencing the control consciousness of people. Risk assessment is management’s process for identifying, analyzing, and responding to the risks. Control activities are policies and procedures that help ensure that management’s directives are carried out. Information is needed at all levels of an organization to assist management in meeting the organization’s objectives. Monitoring of controls is a process to assess the quality of internal control performance over time. The information and communication is seriously weak in that he three executives were able to perpetrate the fraud by bypassing the existing accounting system. They could record the fictitious entries manually and other employees were excluded from the manipulations to minimize the likelihood of the fraud being discovered. Besides, the weak control activity and monitoring is represented by the fact that Mr. Shifflett or Mr. Medlin could approve payments based solely on an invoice. Therefore, the fraud team was able to bypass internal controls over cash disbursements. Internal controls were also insufficient to detect the manipulation of sales and accounts receivable. Mr. Medlin had the ability to access the shipping department system. 4. The board of directors, and its audit committee, can be an effective corporate governance mechanism. Discuss the pros and cons of allowing inside directors to sere on the board. Describe typical responsibilities of audit committees.What strengths or weaknesses were present related to Comptronix’s board of directors and audit committee? As shareholders have limited access to the sufficient information, they are hard to monitor the daily transactions and management. They would delegate the responsibilities to the board of directors. Then, board of directors require inside directors to provide sufficient information in order to make decisions those are in the maximum profits of shareholders. However, if the inside directors have improper purposes, it’s easily to be a manipulation tool for management. Audit committee is responsible for ensuring that the company’s financial statements and reports are accurate and use fair and reasonable estimates. More specifically, it is charged with overseeing the financial reporting and disclosure process, monitoring choice of accounting policies and principles, overseeing hiring, performance and independence of the external auditors, oversight of regulatory compliance, monitoring the internal control process, overseeing the performance of the internal audit function, and discussing risk management policies and practices with management. The control environment is significantly influenced by the effectiveness of its board of directors or its audit committee. Factors that bear on the effectiveness of the board or audit committee include the extent of its independence from management, the experience and stature of its members. However, among the seven individuals in Comptronix board of directors, five members are either inside directors or directors had close affiliations with management. In addition, the primary responsibility of the board of directors is to protect the shareholders’ assets and ensure they receive a decent return on their investment. Board members act as trustees of the organization’s assets and must exercise due diligence to oversee that the organization is well managed and that its financial situation remains sound. But the composition of Comptronix’s board of directors obviously lacks objectivity. A qualifying audit committee should be composed of independent directors who are not officers or employees of the organization and who do not have other relationships that impair independence. However, The audit committee of  Comptronix is made up two outside directors and one gray director, which would inevitably impair the independence. What’s more, to qualify, the committee must be composed of outside director with at least one qualifying as a financial expert. Nevertheless, for Comptronix Corporation, there is no indication of whether any of these individuals had accounting or financial reporting backgrounds. Lastly, the audit committee met only twice during 1991, it was not efficiently and sufficiently to monitor and oversee the financial reporting. 5. Public companies must file quarterly financial statements in Form 10-Qs, that have been reviewed by the company’s external auditor. Briefly describe the key requirements of Auditing Standards (AU) Section 722, Interim Financial Statements. Why wouldn’t all companies (public and private) engage their auditors to perform timely reviews of interim financial statements? The term interim financial information means financial information or statements covering a period less than a full year or for a 12-month period ending on a date other than the entity’s fiscal year end. A review consists principally of performing analytical procedures and making inquiries of persons responsible for financial and accounting matters, and does not contemplate (a) test of accounting records through inspection, observation, or confirmation; (b) tests of controls to evaluate their effectiveness; (c) the obtain net of corroborating evidence in response to inquiries; or (d) the performance of certain other procedures ordinarily performed in an audit. The decision to have a review engagement is a joint decision of the client and auditor. So a review would be performed when the benefits to the auditor and to the client exceed the costs to both parties. In general, firms with high complexity are more likely to be reviewed than firms with low complexity. Firms with high growth opportunities a less likely to be reviewed than those with low growth opportunities for they may be associated with higher information and litigation risks. And it’s also about the firms’ audit assurance and insurance needs. 6. Describe whether you think Comptronix’s executive team was inherently dishonest from the beginning. How is it possible for otherwise honest people to become involved in frauds like the one at Comptronix? We don’t think Comptronix’s executive team was inherently dishonest from the beginning. In opposite, we think there are two main reasons for the company committed the fraud. The first is its weak internal control. First comes to the company’s board of director. The board of directors is responsible for overseeing the actions of management. Factors that bear on the effectiveness of the board include the extent of its independence from management, the experience and stature of its members, the extent to which it raises and pursues difficult questions with management, and its interaction with the internal and external auditors. the audit committee of the board of directors should be composed of independent directors who are not officers or employees of the organization and who do not have other relationships that impair independence. In addition, the audit committee should have one or more members who have financial reporting expertise. However, Comptronix’s board of directors consist of the CEO and the COO of the company, And two of the other five directors who had close affiliations with management, one served as the company’s outside general legal counsel and the other who served as vice president of manufacturing for a significant customer of Comptronix, and one of the remaining outside directors who was a partner in the venture capital firm that owned 574,978 shares (5.3%) of Comptronix’s common stock, the second outside director who was the vice chairman and CEO of the local bank originally loaning money to the company, and the third outside director who was president of an international components supplier based in Taiwan. And there was no indication of whether any of these individuals had accounting or financial reporting backgrounds. 28.6% of the board consisted of inside directors. And even all of the board of directors disobey the independence and  effectiveness of the formation of the board of directors. The interest relationship with the company increased the potential risk for the management to commit fraud. The second reason is the huge pressure of harsh competition for the companies in the industry. The fraud was motivated by the loss of a key customer in 1989 to the three executives’ former employer, SCI. Since the first manipulation of the financial statement, they were forced to manipulate the other years and evidences to hide the manipulation, which created a vicious circle. In conclusion, the weak internal control system provided a good environment for the commission of fraud. The huge pressure of the company brought the motivation of the fraud. Both of them played important roles for the honest people to become involved in frauds. 7. Auditing Standards (AU) Section 316, Consideration of Fraud in a Financial Statement Audit, notes that three conditions are generally present when fraud occurs. Research the authoritative standards for auditors and provide a brief summary of each of the three fraud conditions. Additionally, provide an example from the Comptronix fraud of each of the three fraud conditions. (1) Three fraud conditions First, management or other employees have an incentive or are under pressure, which provides a reason to commit fraud. Second, circumstances exist—for example, the absence of controls, ineffective controls, or the ability of management to override controls—that provide an opportunity for a fraud to be perpetrated. Third, those involved are able to rationalize committing a fraudulent act. Some individuals possess an attitude, character, or set of ethical values that allow them to knowingly and intentionally commit a dishonest act. (2) Examples The incentive for top company executive to do fraud is that after the company went public, the company needed an increasing number for profit on the income statement, to attract more investors and make the stock price higher and higher. One of the opportunities for fraud perpetrated in Comptronix is that their internal controls were so insufficient. The three executives had so many authorities to get access to various accounts. They can get control of both checks and accounts payable, which enable them to make fake equipment purchasing recording. Because Comptronix`s quarterly filings were unaudited, the executives were successful in manipulating quarterly financial statements. After they successfully manipulated 1989 year-end sales and receivables, they thought their performance may not be discovered by external auditors and SEC, so they began recording fictitious quarterly sales frequently. 8. Auditing Standards Section 316, Consideration of Fraud in a Financial Statement Audit, notes that there is a possibility that management override of controls could occur in every audit and accordingly, the auditor should include audit procedures in every audit to address that risk. a. What do you think is meant by the term â€Å"management override†? Management override of internal controls is the intervention by managers in handling financial information and making decisions contrary to internal control policy. Managers may think they have the ability to operate outside of the internal controls, but this is not true. b. provide two examples of where management override of controls occurred in the Comptronix fraud. For example, Mr. Medilin, as controller and treasurer, has the authorization to manipulate both sales documents and accounts receivable documents. Thus he can enter bogus sales into the accounting system then make fake accounts  receivable to overstate the company`s earnings. Moreover, in order to overstate the equipment and accounts payable, the three company executives cut fake checks to the bogus accounts payable vendors associated with the fake purchases of equipment. However, the check preparing and recording of equipment purchases jobs should be distributed to different staff. Handling these two jobs at the same time by same executives provide them opportunity to make overstated recording of equipment purchasing. c. Research AU Section 316 to identify the three required auditor responses to further address the risk of management override of internal controls. Three required auditor responses to further address the risk of management override: (1) Examining journal entries and other adjustments for evidence of possible material misstatement due to fraud. (2) Reviewing accounting estimates for biases that could result in material misstatement due to fraud. (3) Evaluating the business rationale for significant unusual transactions.