...Introduction The profound importance for microorganisms to operate at a maximum efficiency has lead to adaptations allowing for groups of processes to be functional when resources are available, while on the contrary remaining “dormant” when not in need. This has been accomplished at the molecular level by configuring clusters of genes together on the genome into operons that elicit a processive response in the presence of a specific metabolite. The Lac operon is responsible for the cleaving of the disaccharide lactose into two products. A myriad of components control the expression of the Lac operon when two conditions are met. First, the substrate, lactose, must be present. Second, no better substrate for example, glucose, is present (2). The three structural genes in the Lac operon are lacZ, lacY, and lacA. The gene lacZ encodes the tetramer, ß-galactosidase, which is responsible for hydrolyzing the ß-1,4 glycosidic linkage between galactose and glucose in lactose. The transport of lactose into the cell via the enzyme lactose permease is encoded by the gene lacY. The lacA gene encodes the enzyme, galactoside transacetylase, a trimer that transfers an acetyl group from acetyl-CoA to galactosides. Activation of these genes is dependent on the activity of a promoter and three operators based on the nutritional and environmental conditions available to the cell. The lac operon is a negatively controlled inducible operon that utilizes the product of the regulator gene lacI, to...
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...Introduction: The purpose of this experiment was to successfully transform pGLO plasmid into E.Coli cells. In the first segment of this laboratory exercise, one had to carry out a restriction digest. Restriction digestion is the process of cutting DNA molecules into smaller pieces with special enzymes such as, BamH1 and EcoR1. One had to determine which of the two plasmids, A or B, were pGLO or pWEB. A plasmid is a small circular DNA strand in the cytoplasm of a bacterium (Isite, 2013). In order to determine that, one had to use BamH1 and EcoR1 on two tubes each one with plasmid A and the other with plasmid B to observe the cuts made by each enzyme. The hypothesis for this segment of the laboratory exercise states that pGLO was plasmid B, and pWEB was plasmid A. PGLO is a plasmid which contains green fluorescent protein (GFP). GFP is found in the Aquarius Victoria jelly fish. These jelly fish have a bioluminescent protein that emits blue light. GFP converts the blue light into green light, and that is why these jelly fish emit green light. The pGLO was inserted into E.coli by using transformation. Transformation is the process of transferring genetic material between microbial cells (Tu 2008). Bacterial cells need to be in a state of competency prior to transformation (Isite 2013). Some bacteria naturally achieve this stage when nutrients and oxygen are low (Isite 2013). In the laboratory, bacteria were artificially induced with calcium chloride to be competent for transformation...
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...Budget Variance Every hospital faces many challenges, but one of the most difficult challenges is knowing how to manage expenses. When a hospital is planning their budget not only do they have to plan a budget that is beneficial for their staff but also high level care for their patients. With so much in society changing such as technology, increase health care cost, and government restrictions it makes planning the budget very challenging. In order to analyze how expenses are being spent compared to the budget that is allotted for them, budget variances have to be made (accountingtools.com, 2013). These variances have to be extremely well detailed in order to make an accurate budget for the following year. Things that should be taken into consideration when doing a budget variance are variance reports, interpreting the results of variance reports and analyzing these reports based on actual performance, and developing a way to better the budget based on these results. The purpose of this paper is to fully analyze all factors that should be considered for a budget variance for a hospital. The very first step for a budget variance is to develop a variance report (accountingtool.com, 2013). There are various factors that should be analyzed to produce a proper variance report such as how many beds are available, how many patients are seen daily, how much staff is available or working in a specific day, how many supplies will be used, and how much utilities such as electricity...
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...The Effects of Calorie Restriction on Aging by Jessica Swantek Introduction For ages, humans have been searching for ways to counteract the aging process. The legendary fountain of youth generated much attention in the past, and more recently, thousands of dollars have been spent each year on creams, pills, plastic surgery, and various forms of therapy designed to make one look and feel younger. So far nothing has been proven to reverse or even retard human aging, but scientists are finally catching a glimpse as to a dietary manipulation technique that might work. Preliminary Experimentation In the 1930s, Clive McCay, a scientist at the laboratories at Cornell University, experimented on his rats by feeding them less than they would ordinarily take for themselves, but without depriving them of nutrition to the point of starvation. He found that the food-deprived rats lived considerably longer than expected for a standard rat's life span, and about 33 percent longer than his control group of rats, which were fed as much as they wanted to eat (Weindruch 46). McCay didn't fully understand his results, and although published, they were generally disregarded by the science world (Man Immortal). Years later, Roy Walford, a nutritionist working at the University of California at Los Angeles Medical Center, came across the documentation of McCay's experiments, and, using modern technology and mice instead of rats, picked up where McCay had left off (Man Immortal). Walford found...
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...The Effects of Calorie Restriction on Aging by christiano Introduction For ages, humans have been searching for ways to counteract the aging process. The legendary fountain of youth generated much attention in the past, and more recently, thousands of dollars have been spent each year on creams, pills, plastic surgery, and various forms of therapy designed to make one look and feel younger. So far nothing has been proven to reverse or even retard human aging, but scientists are finally catching a glimpse as to a dietary manipulation technique that might work. Preliminary Experimentation In the 1930s, Clive McCay, a scientist at the laboratories at Cornell University, experimented on his rats by feeding them less than they would ordinarily take for themselves, but without depriving them of nutrition to the point of starvation. He found that the food-deprived rats lived considerably longer than expected for a standard rat's life span, and about 33 percent longer than his control group of rats, which were fed as much as they wanted to eat (Weindruch 46). McCay didn't fully understand his results, and although published, they were generally disregarded by the science world (Man Immortal). Years later, Roy Walford, a nutritionist working at the University of California at Los Angeles Medical Center, came across the documentation of McCay's experiments, and, using modern technology and mice instead of rats, picked up where McCay had left off (Man Immortal). Walford found that...
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...calories are minimalized to a couple hundred calories and on the other day you would eat as normal. This diet is particularly best for weight loss due to longer periods of food restriction. The next fasting approach is called the Warrior Diet, which is based on the concept of fasting for 20 hours and promotes eating one large, healthy meal at the end of the day (Simmons). “It claims that this pattern of eating is in sync with humans’ circadian rhythm and will promote general health while ‘removing harmful toxins from the body’” (Simmons 2014). The fasting period allows you to consume small snacks such as fruits and veggies and some high protein snacks or shakes. The common factor among each one of the fasting diets is calorie restriction, which eventually leads to weight loss. Because meals are limited to a certain timeframe, ideally the calorie consumption is going to be less when following a proper diet. Eliminating multiple meals throughout the day until mealtime or “feeding” time is going to reduce added calories to one's diet. The restrictive diet helps reduce the risk factors associated with being overweight and obese such as certain cancers and diabetes (Patterson 2015). Overall fasting is not going to be the most beneficial way to lose weight by itself. Other factors such as calorie restriction and increased metabolism contribute to weight loss. For individuals who are looking for significant weight loss fasting may not be the best plan. In fasting, reducing the eating...
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...IMPACT OF BUDGETING ON WEALTH CREATION INTRODUCTION Budget, as we know is a formal business plan. It is a detailed plan showing how resources will be acquired and used over some specific time interval. Budgeting provide definite expectations that are the best framework for judging subsequent performance. Budgeting aids mangers in coordinating their efforts, so that the objective of the organization match the objective of its parts. Having plans and goals for your financial future is essential for any person’s financial and general well-being, whether they are employed in a business, or run a business themselves. A budget is a quantitative expression of a plan for a defined period of time. It may include planned sales volumes and revenues, resource quantities, costs and expenses, assets, liabilities and cash flows. It expresses strategic plans of business units, organizations, activities or events in measurable terms Budget and wealth creation concepts As we all know that a budget is a financial plan that set goals and target that governor the activities of the company. Wealth on the other hand, is the abundance of valuable resources or material possessions. All wealth is transient. The United Nations definition of inclusive wealth is a monetary measure which includes the sum of natural, human and physical assets. Concepts of wealth also vary across time. Modern labor-saving inventions and the development. The impacts of budgeting on wealth are: 1. It control resources ...
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...Public Finance and Administration The budget being a planning tool that estimates resources available and resources required for a particular program or project, careful study and understanding of how it came to existence is important. The budgeting process in an institution enhances accountability as perceived through budgetary practices. The history of accounting has developed over the decades with financial and budgeting theories being constructed. The construction and development of these theories resulted due to the expansion of social programs and healthcare leading to increased deficits. To counter these effects, it became inevitable for the decision makers to come up with strategies that could bring to a balance all the monetary issues. Budgeting thus grew to become a public affair rather than an inside oriented practice. The traditional public finance theory had no political or constitutional restrictions to be adhered to. Developments featuring the budgetary and financial theories gave rise to rules that had to be adhered to strictly to aid in the decision making processes in matters regarding finances (Musgrave, 1973). As a result of the developments and theories that were introduced, the budgeting environment that was initially characterized by optimism for growth shifted to an environment characterized by constraints and cutback management. In addition to that, various agencies had to follow suit and change the norms and strategies of budgeting. Today, the situation...
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...HCC industries, a manufacturing company that produces hermetically sealed electronic connection devices along with microelectronic packages, is headquartered in Encino, California. Considering their highly sophisticated product line, one of HCC’s main clients was the U.S Military and government funded aerospace programs. HCC is made up of four distinct operating divisions: Hermetic Seal, Sealtron, Glasseal, and Hermetite. The divisions are highly decentralized and completely autonomous of each other. They all have different customer bases, different product lines and even different accounting systems. The divisions are also profit centers, by definition; each was responsible for their sales, costs, and bottom line. Each division also needed approval for any capital acquisition over $500. Target Setting Each division was evaluated in 7 standard key areas: Profit before Tax, Bookings, Shipments, Returns (as a % of total dollars shipped), Rework Aging, Efficiency (net sales/no. of employees), and Delinquencies, which were measured on dollar volume and % of delinquent orders outstanding. These evaluations were measured each quarter (with monthly “check-ins”) and were highly emphasized, the most of which was Profit before Tax. Until 1987, HCC stressed “stretch” performance targets. Top management felt that these aggressive targets would push managers to produce the very best results, even though they knew that the intended probability of meeting these objectives was around 75-80%...
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...MAF 680: CASE STUDY: A DELIMA ACCOUNTING SYSTEM ISSUE : MYOB Software not integrated DOCUMENTS ARE NOT PROPERLY PRE-NUMBERED, RECORDED & DOCUMENTED FINDINGS: Sales invoice & PO are manually produces & not pre-numbered - Asset purchased not recorded. - Unrecorded cash withdrawals. * Negative impact on FS & Cash Flow TIMESHEET ARE MANUALLY PREPARED BY EMPLOYEES ISSUE: -Employees record their time in & out themselves -No staff in charge and monitor employee attendance. SITI HAJAR BTE ZAMZANI 2010750647 KU NURNAJUAWA BTE KU AHMAD 2010385929 NUR JAZILAH BTE NOR IHSAN 2010569539 NUR`ATIKAH BTE MAT DAUD 2010355373 NUR AIN BTE ADNAN 2010985877 NOR SYAFINAZ BTE MISNON 2010594391 NO STANDARD OPERATING PROCEDURE introduction 1981 Delima enterprise was founded by Encik Zayed in conducted trading and supplying related product including manpower supplies to oil and gas industries. 2004 - Delima Enterprise incorporated as Delima Enterprise Sdn. Bhd. - 2 principal shareholder and controlling directors : Encik Zayed and Puan Hashimah (Husband and wife) 2006 - Company submitted application for banking facilities and required company’s Audited Financial Statements for the last 2 years. - There are so much mistake happened during the last two years founded by the auditor and Cik Amy (Finance Executive) ANALYSIS : Choose to develop in-house accounting system or outsourcing the system EVIDENCE: In survey 73% of company outsourced some or...
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...the word budget, the first few words that come to mind is money, time, or saving. However, to clearly understand the concept of budgeting, one must have a clear, concise definition of the word. According to InvestorWords.com, budgeting can be defined as “an itemized forecast of an individual's or company's income and expenses expected for some period in the future” (http://www.investorwords.com/600/budget.html). With that being said, one can conclude that budgeting is the foundation of every financial plan. It doesn’t matter if one is making seven figures a year or living from paycheck to paycheck, if you want to control your money and not let your money control you, one’s best bet are to have some type of budgeting plan. Although some may think that budgeting is all about having restrictions on your spending and not be able to enjoy the finer things in life, the sole purpose of having a budget is to allow one to see where their money is actually going and the best way in which to allocate any funds saved. Also, for those who choose to construct a budget, usually save money that would have been otherwise been spent on unnecessary things; thus, making them able to become wealthier and save for better possessions in the long-term. This paper will detail how to create a budget, how budgeting can build your wealth, the main issues with budgeting, applying budgeting to former class activities, and the relevance of budgeting within the workplace. How to Create a Budget? The main...
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...national budget indicates, in terms of manpower, money, machines and materials, the country’s total resources to be utilized for various activities during a specified period. It is scrutinized by the country’s legislature; it becomes a piece of legislation when the legislature approves its adoption. The annual budget of an educational institution is approved by the institution’s governing board. The approved budget becomes the legal authority by virtue of which executives, agency heads or administrators can initiate or carry out activities designed to achieve organizational objectives. What is Budgeting? Budgeting is the process of systematically relating expenditure to achieve planned goals and objectives. It follows five phases and has three major functions. The phases of budgeting are as follows: Phase I – identification of programs/projects/activities to be accomplished during the budget period; Phase II – identification of resources in terms of manpower, money, machines and materials; Phase III – costing of resources, which is the most important activity in budgeting since the budget is fundamentally a financial statement; Phase IV – presentation of the budget in accordance with guidelines periodically issued by the proper authority, e.g., the Department of Budget and Management in the case of the Philippines; and Phase V – obtaining the approval of the appropriate authority, this involves piloting of the budget through a series of budget hearings...
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...Russian Budget System: A Move to More Devolved Budget Management? Jack Diamond © 2005 International Monetary Fund WP/05/104 IMF Working Paper Fiscal Affairs Department Reforming the Russian Budget System: A Move to More Devolved Budget Management? Prepared by Jack Diamond1 May 2005 Abstract This Working Paper should not be reported as representing the views of the IMF. The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate. The Russian federal government has recently initiated a fundamental reform of its budget system, encompassing important policy, procedural, and institutional changes. This paper reviews this reform agenda with reference to the experience of industrial countries that over the past two to three decades have followed a similar reform path toward a more devolved budget management system. From this perspective, the importance of the strength of existing public expenditure management systems to accommodate increased devolution and the scope for employing decentralized agencies is explored. An assessment of the present Russian reform plans in light of this review reveals a number of concerns. First, the speed of the reforms contemplated appears overly ambitious when judged by the experience of other countries. Second, the preparedness of budget institutions...
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...ASSIGNMENT SUBMISSION FORM This sheet must be submitted with your assignment. Failure to complete, sign and submit this form will result in a mark of ‘0’ for the assignment. |Student’s ID Number | | |Course Code | | |Course Name | | |Assignment Title | | |Date of Submission | | By submitting this form and signing below, I declare that: • I am the author of this assignment and that any assistance I received in its preparation is fully disclosed and acknowledged in this assignment • I also certify that this assignment was prepared by me specifically for this course • I certify that I have taken all reasonable precautions to make sure that my work has not been copied by other students • I confirm that I have understood the College’s regulations on plagiarism Signature:………………………………………………………………………… Date: [pic] CMI LEVEL 5 DIPLOMA IN MANAGEMENT & LEADERSHIP Assignment...
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...Introduction Part A Economic Regulation Part B Ratio Analysis Decision making techniques Part C Benefits and Limitations of Budgeting and Planning SDCCC Reflection Appendices Analysis for Ratio Sample Income and Expenditure Balance Sheet Proposed Monthly Review Introduction In 2000 the National Development Plan in Ireland allocated funding to the development of childcare with the specific aim of improving the quality, and increasing childcare provision and places through the introduction of a more coordinated approach. As a result thirty three County Childcare Committees, (CCC) were formed in the Republic of Ireland, each with an agreed set of objectives for the various county/areas. They are currently under the Office for the Minister for Children and Youth Affairs (OMCYA) which was set up by the Government in December 2005. On Wednesday, 9th March 2011, the establishment of a new ‘Department of Children’ was announced, together with the appointment of a new minister. This is on the back of a general election in February 2011, where a new coalition government was voted into power. This means that there could be extensive changes as a new program for government is announced and introduced. As this Office will now become a government department in its own right, it reflects the prioritization that childhood development is now taking in modern Ireland. However as the new Department has not been fully established I will use the previous...
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