Part of Me free essay sample

This story happened when was in fourth grade all girls were incredibly pretty and I was the contrary. It might sound funny that creatures care so much about this at such an early age, but we did. I remember being tall with glasses and braces, a typical stereotype of a bullied girl. Once a classmate of mine started teasing me about my origins. Calling me ugly Chinese immigrant and other offensive phrases that made me unconfterble and disappointed with my life. For the first time I was embarrassed of were I came from, I must say is the most terrible feeling you can have. I was embarrassed of looking myself at the mirror beyond the fact of being Chinese. I felt ugly and I felt that no matter my personality I would never be like the others. I thought that ill never fit in with the pretty girls which might sound superficial but in an environment as the one I grew up in being pretty seemed as something essential. We will write a custom essay sample on Part of Me or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Going back to school after that day was torture. Watching those kid’s faces again brought back all those feeling I had in that particular moment. However, I had an internal force that kept me from falling. So I went back to school sacred but realizing that maybe someday things will be different. That boy teased me all day. I pretended I didn’t care but the scares he left was stronger than me. Beyond the fact that his insults were harmful I was girl I was a child who had to grow up or fall. That is the moment when I understood that age is just a number. Growing up has nothing to do with how much time you have lived. Growing up is based on you experiences and setting a side irrelevances rather, focusing in what life truly means. That day I understood some lessons that have been percent all along my life. One of them is that I will never be like the others I was born blessed in a family different from any other. The second lesson is that external beauty is nothing compared to the beauty of the soul. When you are nighty years old and you are wrinkled with white hair no one will care about your looks rather they will care about the beauty that will remain intact and that is the beauty of the soul. Eight years have passed and I look back at those days as memories I will keep in my heart. Throughout this year dive developed my personality more than my looks. It has turn out pretty great since I have so much people that actually love me for who I am not for how I look. The truth is that it takes a strong will to overcome bullying, most certainly when you are child. I might be thankful for that experience now since it helped me grow and realize life goes beyond looks. I learned how to look at people’s heart and understand their feelings without the need of looking at them. Because, faces are like masks that hide our real self that hide our secrets and fears.

Extension of the jubilee line Essays

Extension of the jubilee line Essays Extension of the jubilee line Essay Extension of the jubilee line Essay Canary Wharf Canary Wharf tubing station is on the Jubilee Line between Canada Water and North Greenwich. It was opened as an extension of the Jubilee Line on 17th September 1999 and is in Travelcard Zone 2. Canary Wharf is a big office and shopping development composite in the London Borough of Tower Hamlets, of East London. Though A ; lsquo ; The Square Mile is the traditional fiscal country of London, Canary Wharf is place to three tallest edifices: One Canada Square, 8 Canada Square and The Citigroup Centre. Major Bankss like Barclays, Credit Suisse, HSBC and Citigroup, jurisprudence houses like Clifford Chance, media houses like Thomsons Reuters and Trinity Mirror are housed in Canary Wharf. The figure of employees working here exceeds 100,000 of whom 25 % unrecorded in Canary Wharf. With an addition in residential population, shopping composites, hotels, eating houses, saloons, wellness attentions and leisure installations, and art galleries continue to turn here. Abundant star hotels in Canary Wharf provide quality service. Canary Wharf is an uncomparable residential and official urban country in the full universe. In fact, 500,000 people shop at Canary Wharf in the weekends. On the site of the West India Docks on the Isle of Dogs, Canary Wharf was built. Michael Von Clemm, former president of Credit Suisse First Boston ( CSFB ) , ab initio converted it as a back office. Then, a pool of investors led by Morgan Stanley was mostly responsible for change overing Canary Wharf into a booming fiscal territory. Hotels In Canary Wharf Tube Station, London There are more than 75 hotels near Canary Wharf tubing station. Many 4-star and 3-star hotels in Canary Wharf offer service that is par excellence. You can happen many well-equipped service flat hotels in Zone 2. The Canary Wharf hotels are impressive in their magnificence and service. The Canary pier hotels cater to the concern conferencing services in a professional mode. Luxury Hotels In Canary Wharf Tube Station, London Hilton London Canary Wharf is a hotel in South Quay, Marsh Wall, London. Located at the bosom of concern, shopping and eating houses, this 4-star hotel has 400 finely equipped suites. This hotel in Zone 2 provides 9 meeting suites, executive suites, executive sofa, concern Centre, sweat room and a secondary school. Britannia International Hotel is a 4-star hotel in Marsh Wall, London. They concentrate on supplying meeting and conference room installations chiefly because this is a hotel near Canary Wharf. This hotel in the East London has 442 en-suite sleeping rooms, 13 conference suites, and elegant eating house called A ; lsquo ; Crompton . Italian Pizzeria, a Conservatory Bar and Jenny s Bar are ideal topographic points to loosen up in London. Radisson Edwardian New Providence Wharf is a hotel in Fairmont Avenue, London. Defined as a 4-star hotel near Canary Wharf tubing station, they provide 169 luxuriously accommodated suites and modern conferencing installations. This hotel in East London offers a host of comfortss like Wi-Fi cyberspace entree, concern Centre, the Azura Restaurant and the East River watering place. Saco @ The Landmark, London is a service-apartment in Marsh Wall, London. This hotel in Zone 2 offers 17 smart flats with Molton Brown toilet articless, and modern-day designed kitchens and dining country. Minc Apartments are one and two sleeping room executive flats in Boardwalk Place, London. This hotel in Zone 2 has 11 suites with sophisticated trappingss, modern kitchen and on site car-parking installation. Marlin Apartments are serviced flats in Byng Street, London. Centrally situated hotel in Canary Wharf makes it a popular hotel. This hotel in East London offers 81 self-serviced flats with epicurean trappingss, broadband cyberspace entree and under floor warming installation. Economic And Mid-Range Hotels Near Canary Wharf Tube Station, London Canary Centre by BridgeStreet Worldwide is a serviced flat in Cassidys Road, London. This hotel in Zone 2 has 100 fashionable sleeping rooms. Large populating country, response, kitchen and dining country makes this a popular hotel near Canary Wharf tubing station. City Stay hotel is a 2-star hotel in Bow Road, London. Offering 17 en-suite adjustments at low-cost monetary values makes this hotel in Zone 2, a often visited one. This hotel near Canary Wharf station offers Continental breakfast at A ; lb ; 4 A ; lb ; 5 per twenty-four hours. De Vere Venues Devonport House is a hotel in King William Walk, London. A unusually beautiful hotel in Zone 2, it is faultless for its magnificence. This hotel near Canary Wharf tubing station offers first-class conferencing, preparation and meeting installations inclusive of free auto parking and internet entree. Basic Budget Hotels Near Canary Wharf Tube Station, London Hour Glass Hotel is a budget hotel in Beaconsfield Road, London. This hotel near Canary Wharf station provides 8 comfy suites in a homely atmosphere. A modern kitchen and shared bathroom installation is available in this hotel in Central London. A ; lb ; 35- A ; lb ; 45 is the approximative monetary value charged by this hotel near Canary Wharf. City Inn Express is a budget hotel in A Mare Street, London. This hotel near the East End Markets offers 22 clean and furnished suites at A ; lb ; 45/night. The Uplands is a little hotel in Crystal Palace Road, London. There are 5 comfy suites in this hotel near the London Eye. The suites are cheap at A ; lb ; 40/night in this hotel near the Canary Wharf Station. It is estimated that more than 40 million people pass the Canary Wharf station, every twelvemonth. The countries around Canary Wharf have become flush. Therefore, Canary Wharf is the strongest symbol of the alteration in economic geographics of the UK. With over 200 dress shops, hotels, stores and eating houses Canary Wharf is a judicious mix of manner, nutrient and concern. The Canary Wharf Tower is a tall and pyramid shaped edifice that light up the Docklands skyline at dark. Some of the popular eating houses are: Itsu, a Nipponese Sushi saloon on Cabot Place East, Chilli s Grill and Bar helping Mexican and American culinary art, Carluccio s for Italian. The favorite saloon articulations are The Slug and Lettuce, All Bar One, Play on Sports and Bar on Fisherman s Walk. Brodie s offers reviewing summer drinks, unrecorded music and a comprehensive bill of fare. Half Moon Young People s, Unicorn and Greenwich are the theaters environing the Canary Wharf station. Business, Fashion, Food and Leisure is the life style of the flush from Canary Wharf.

Setting IEP Goals for Reading Comprehension

Setting IEP Goals for Reading Comprehension When a student in your class is the subject of an Individual Education Plan (IEP), you will be called upon to join a team that will write goals for that student. These goals are important, as the students performance will be measured against them for the remainder of the IEP period, and their success can determine the kinds of support the school will provide. Below are guidelines for writing IEP goals that measure reading comprehension.   Writing Positive, Measurable Goals for IEPs For educators, its important to remember that IEP goals should be SMART. That is, they should be Specific, Measurable, use Action words, be Realistic and Time-limited. Goals should also be positive. A common pitfall in todays data-driven educational climate is the creation of goals that lean heavily on quantitative results. For example, a student may have a goal to summarize a passage or story, relating essential components with 70% accuracy. Theres nothing wishy-washy about that figure; it seems like a solid, measurable goal. But whats missing is any sense of where the child stands currently. Does 70% accuracy represent a realistic improvement? By what measure is the 70% to be calculated? SMART Goal Example Heres an example of how to set a SMART goal. Reading comprehension is the goal we are looking to set. Once thats identified, find a tool to measure it. For this example, the Gray Silent Reading Test (GSRT) may suffice. The student should be tested with this tool prior to IEP goal setting so that a reasonable improvement can be written into the plan. The resultant positive goal may read, Given the Gray Silent Reading Test, will score at grade level by March. Strategies to Develop Reading Comprehension Skills To meet the stated IEP goals in reading comprehension, teachers may employ a variety of strategies. Below are some suggestions: Provide engaging and motivating materials to retain the students interest. Be specific by naming the series, resources or books to be used.Highlight and underline key words and ideas.Teach the student about sentence and paragraph construction and how to focus on key points. Again, be very specific so that the goal is measurable.Provide information and clarification about how a text or resource is organized. The child should know the features of a text including the cover, the index, subtitles, bold titles, etc.Provide ample opportunities for the child to discuss written information.Develop summarization skills focusing on the beginning, middle and ending key points.Develop research skills and strategies.Provide opportunities for group learning, especially to respond to written information.Show how pictorial and context clues are used.Encourage the student to ask for clarification if she becomes confused.Provide one-on-one support frequently. Once the IEP is written, it is imperative that the student, to the best of his ability, understands the expectations. Help track their progress, and remember that including students in their IEP goals is a great way to provide a pathway to success.

Legal & Ethical Issues in Nursing Essay Example | Topics and Well Written Essays - 750 words

Legal & Ethical Issues in Nursing - Essay Example -The second principle implies that, under some circumstances, the physicians can rely on implied informed consent of the patient information in order to deliver their services as illustrated when the staff used information from Antonia. The patient disclosed that he wanted to kill himself, and they, therefore, used the information to put him under soft psychiatric restraints pending the admission to the acute care psychiatric unit to prevent harm (Ginny, 2010). -The third principle is that paediatricians should bring out the best health outcomes, and should collaborate with other health care teams in creating safe environments for patients as well as prevent the medical errors. We get this from the Antonia’s wife suing the medical staff and the facility for ignoring the health condition of her husband (Ginny, 2010). Defendants Defendants refer to any person/object charged of committing a crime. The defendant must answer the plaintiff in the civil lawsuit before the court, or before the party accused or charged of violating the criminal statute. In the case presented, defendants comprise the staff members and the facility. Staff members could be potentially held liable for failing to provide the direct patient observation. The staff should take charge of one-to-one observation of the patient as outlined in the paediatric principles. Failure to take care of the patient results to harmful consequences, of which some may result to death as in the case of Garcia. This clearly indicates neglect of duties and responsibilities. The staffs were aware of the condition of the patient, and after administering restraints, they failed to keep a check. (Ginny, 2010). Court Ruling I think the court will judge against the staff and the facility. This is because there is evidence of complete ignorance of regulations and rules of paediatric principles. First, failure of observing the patient on one-to-one basis until he runs away is a serious offense that shows the neglect of duty. This is an unconstitutional violation of patient’s safety law. Usually, medical malpractice is a serious offense in law, and lawyers use it to refer to negligence resulting in injury or death by the healthcare provider upon failure to adhere to the accepted standards of practice for relevant procedure. Professional care providers refer to doctors, technicians, nursing home facilities and hospitals among other entities involved in the provision of medical care. Also, medical malpractice may occur through the outpatient with hospital negligence involved. The cases involving medical malpractice are handled by the law firm where the attorneys prove the l iability of the hospital in offering resources to insurance companies. The court is likely to penalize the medical staff. Also, the court can review their rulings and formulate Acts that will protect the patients against medical malpractice. For instance, giving the examples on such court rulings; in August 2007, a woman in California underwent mastectomy twice, after which she discovered that she never had breast cancer. A medical malpractice lawsuit ruled of payment of $198,000. The breasts of Ana Jimenez-Salgado were removed at Los Angeles hospital after external pathologists said that the biopsy results indicated that the cells were cancerous. She discovered that she never had cancer after she went for reconstructive surgery later. The lawsuit alleged on negligence of

The Attack On 911 Essay Example | Topics and Well Written Essays - 1000 words

The Attack On 911 - Essay Example This research will begin with the statement that the 911 attack is known as the worst terrorist that the American history that changed the lives of the citizens and the world at large. The attack refers to a sequence of well- organized terrorist attacks that were instigated by the Al Qaeda in New York City. Terrorists hijacked two passenger airlines and flew them into buildings in suicide attacks. Two planes were crashed into the World Trade Centre and two hours following the attack the two Towers caved in. The fires and debris fully or partially destroyed the structures that were in the surrounding. Another airline crashed into the West wing of the Pentagon resulting in its partial destruction. The fourth airliner crashed in Pennsylvania but was meant to crash in Washington D. C. Most Americans were interested in finding out the individuals who were behind the worst terrorist attack in history. Investigation showed that nineteen terrorists hijacked four airlines and all of them were from the Middle East. It was clear that all of them belonged to the renowned Al Qaeda terrorist faction that was headed by Osama bin Laden who was among the most sought-after terrorists in the modern times. Al Qaeda is known to be a well- organized terrorist group that practices extreme Islam practices. Members of this group are also immensely opposed to Western nations mainly the United States. They termed the 9/11 attack as a revenge mission against the US.

Isotope Coded Affinity Tag: Applications and Benefits

Isotope Coded Affinity Tag: Applications and Benefits Proteomics is a vital and necessary branch of science targeted at the in-depth study of proteins and their structure to understand their function; as an important pharmacological tool in drug discovery and drug development. The most widely used analytical approach to protein separation and quantification, usually involves integrating protein separation by 2D polyacrylamide gel electrophoresis with micro capillary reverse phase-liquid chromatography protein identification; and finally, detection by mass spectrometry. However, the presence of limitations such as the lack of automation and high costs associated within the combination technique led to the research and introduction of a better and more reliable technique involving the use of isotope coded affinity tags (ICAT). This report looks at the history of isotope coded affinity tags, its advantages over 2D electrophoretic techniques, the principles associated with the technique, its development over the years and finally its application and contribution to the growth and development of analytical science. It also aims to comment on future developmental routes for the technology. TABLE OF CONTENTS (Jump to) A. Background B. Introduction to protein quantification B.1. 2D Polyacrylamide Gel Electrophoresis B.2. Reverse Phase High Liquid Chromatography B.3. Mass Spectrometry B.4. Problems associated with 2DLC-MS combination technique C. Introduction to Isotope Coded Affinity Tags (ICATs)   C.1. Major advancements in isotope coded affinity tag approach D. Principles of Isotope Coded Affinity Tags (ICATs) D.1. Protein Sampling D.2. ICAT reagent Tagging D.3. Peptide Isolation D.4. Protein quantification D.5. Peptide identification E. Applications of Isotope Coded Affinity Tags (ICATs) E.1. Applications in the quantitative identification of cancer  biomarkers E.2. Applications in the quantification of antimalarial drugs  and their metabolites in biological fluids E.3. Quantification of protein expression in oxidative-stressed liver  cells as a therapeutic target for the treatment of liver disease E.4. Quantitative analysis of defaulted proteins present in the brain as  a therapeutic target for the treatment of brain diseases E.5. Applications in the proteomic analysis of recombinant proteins F. Future Development of Isotope Coded Affinity Tags (ICATs) BACKGROUND Proteins are very important components of biologically active systems and some of their functions include structural foundation (connective tissue), transportation (carrier proteins) or immunity (antibodies). Specific and selective protein-protein interactions within the body are the basis for key metabolic and kinetic pathways within living organisms. A disruption in a specific proteins interaction and function, leading to a small or large interference in the subsequent metabolic pathway within the body due to any number of reasons; is the major cause of disease which if not dealt with, can lead to fatality. For this reason, Proteomics is a vital and necessary branch of science targeted at the in-depth study of proteins and their structures; to understand their function as an important pharmacological tool in drug discovery and drug development. Developments in proteomics and genomics over the years through quantitative-structure activity relationship (QSAR) studies and computer aid ed drug design (CADD), has helped to identify novel drugs and their targets for action. INTRODUCTION TO PROTEIN QUANTIFICATION The use of Isotope coded affinity tags as a protein quantification method in proteomics was first developed in 1999 by Aebersold et al. to aid the detection and purification of recombinant proteins[1]. Before the research done in 1999, most widely used approaches to protein quantification were done by 2D Polyacrylamide Gel Electrophoresis (2D PAGE) combined with micro-capillary Liquid reversed phase liquid chromatography (2DLC) and novel electrospray ionization (ESI-MS) or tandem mass spectrometry (MS-MS) technique for detection [2]. B.1. 2D POLYACRYLAMIDE GEL ELECTROPHORESIS This is because 2D Polyacrylamide Gel Electrophoresis (2D PAGE) is very well known for its sensitivity and high resolving separation power. It is also a highly adaptable technique, and its resourcefulness makes it highly sort after for the separation of biological molecules including proteins, based on both physiochemical properties and other chemical-specific interactions. The limit of detection is well documented to a resolution of more than 7000 macromolecules in a singular separation. A large variety and combination of solvents and additives can be used with 2D-PAGE electrophoretic technique to ensure analytes solubility within complex protein mixtures. B.2. REVERSE PHASE LIQUID CHROMATOGRAPHY The inclusion of liquid chromatography as a second separation step also allows for the further separation of the protein mixtures based on difference in retention properties of the components. Recent breakthrough in the analytical approach to liquid chromatography involves the used of two HPLC pumps connected through a detailed 6-port valve system; which results in a more comprehensive separation by gradient elution of complex protein mixtures at high speed and quick run times. B.3. MASS SPECTROMETRY Finally, a mass spectrometric technique (Electrospray ionization (EIMS) or tandem mass spectrometry (MSMS)) which provides a UV detection of protein and measures the mass to charge ratios of the eluted peptides is employed. The detector produces a comprehensive chromatogram by plotting UV signals against their corresponding reverse phase retention times, and then the ESI-MS/MS-MS provides mass information for the eluted peptides. Figure 2: The construction of a 2DLC column and its interface with mass spectrometry. (A) A pressure bomb is used for column packing and sample loading. (B) The flow rate of in the 2-D column is controlled at 100-300 nL/min, and ESI is achieved by applying 2 kV to the gold wire.[4 5] B.4. PROBLEMS ASSOCIATED WITH THE 2DLC-MS COMBINATION TECHNIQUE However, in spite of the popularity of the combination technique, a number of limitations exist that makes the technique far from perfect. It has been documented that complex proteins and peptides with very high alkalinity or basicity and some trans-membrane proteins cannot be separated by this combination method. Also during total cell analysis, the combinatorial technique was found to readily accommodate highly abundant protein separation with the lower abundant proteins being scarcely detected. The over process also requires several sequential stages including difficult techniques such as in-gel digestion; making the combination technique highly labour intensive, difficult to automate and hence non-cost effective. This called for a further development in proteomic research to overcome these problems by possibly avoiding the separation step by electrophoresis and hence the introduction of the use of novel Isotope coded affinity tags (ICAT). INTRODUCTION TO ISOTOPE CODED AFFINITY TAGS The approach of isotope coded affinity tagging mainly combined with a form of high performance liquid chromatography and tandem mass spectrometry (LC-MS/MS) is a relatively new and improved method used in proteomics for the precise quantification and identification of protein sequences within simple or complex protein mixtures. It has been documented to be simpler as it is capable of directly quantifying the proteins from complex mixtures, eliminating the electrophoretic stage. This makes isotope coded affinity tagging more efficient, easily-automated and hence a lot less labour and cost intensive than the electrophoretic process. The use of ICAT is the new and preferred analytical method for protein quantification. Isotope coded affinity tagging is based on a class of chemical reagents called Isotope coded affinity tags (ICAT). The ICAT reagent occurs in two forms depending on the number of deuteriums; light containing none or heavy containing eight. ICAT reagents are made up of three major functional units: A distinct chemically reactive group responsible for the selective labelling of the SH groups of thiol (cysteine) residues, An isotope coded linker responsible for the soluble properties of the reagent and it also provides a site for the addition of the isotopic label, And a biotin affinity tag used to achieve protein isolation and identification. It depends on the principle of strong binding interaction of biotin and avidin. C 1. MAJOR ADVANCEMENTS IN ISOTOPE CODED AFFINITY TAG LABELLING Since the technique was initially introduced in 1999 for the labelling of protein mixtures at low levels, there have been valuable technological advancements in the approach using isotope coded affinity tags (ICATs) within the pharmaceutical industry. These include: The design and modification of affinity tags to improve on the chromatographic separation process. [25] The use of variable peptide specific affinity tags to maximise large-scale quantification on individual processes. [25] An introduction to the combination of different tags to achieve maximum proteome industry [21] The use of exopeptidases to efficiently remove the affinity tags from the peptides in the purification stage [22, 23] D. PRINCIPLES OF ISOTOPE CODED AFFINITY TAG (ICAT) APPROACH Isotope coded affinity tags are used for identifying and quantifying the protein content of two different cell states or population within a mixture. The technique is based largely on two concepts: The peptide sequence of the protein to be quantified (between 5-25 Amino acids long) contains sufficient information to identify that unique protein. And those peptides tagged with the light and heavy reagents respectively are chemically identical and hence serve as very ideal internal standards for quantification. Figure 4. A schematic diagram for the ICAT approach to protein quantification. The principles of Isotope coded affinity tags as documented by Aebersold et al. are divided into four stages: Sampling, Tagging, Isolation and Quantification. D.1. PROTEIN SAMPLING Firstly, two different protein samples containing reduced cysteine (thiol) side chains are individually derived; by breaking down the cell structure, and isolating and extracting the proteins required from the cell. D.2. ICAT REAGENT TAGGING For one of the protein samples, the light form of the ICAT reagent (containing zero deuterium) is introduced to covalently bind to the SH cysteine residues; whilst for the other, the heavy form of ICAT reagent (containing eight deuterium) is used. The individual labelled mixtures represent different cell states or populations. The two samples are then combined into one complex protein mixture and a protease enzyme is added to cut-up or cleave the larger protein molecules into tagged smaller peptides fragments. D.3. PEPTIDE ISOLATION Avidin is then introduced to the mixture to act as a magnet and due to the strong and highly specific binding interaction of biotin and avidin, the ICAT-tagged peptides are isolated from the mixture through affinity chromatography. The isolated peptides are then analysed and separated by micro-capillary high performance liquid chromatography- mass spectrometry (HPLC-MS/MS). D.4. PROTEIN QUANTIFICATION This is the most important step of the analytical process as the quantity and sequence identity of the proteins from which the tagged peptides originated, are automatically determined. Quantification is achieved by comparing the integrated peak intensities for simultaneously eluted pairs of identical, doubly charged peptide ions. The pair corresponds to the two different forms of the ICAT reagent with the mass spectrometer running successively in two modes. One mode measures the comparative fragmenting of peptides eluting from the micro-capillary column whilst the other records the sequence information of the tagged peptides in the same molar ratios as the corresponding proteins. This also means that the chemically identical ICAT-labelled peptide ions are readily identified because as they co-elute, they differ in mass-to-charge (m/z) ratio because of an 8 deuterium difference in the mass of the ICAT-reagents. D.5. PEPTIDE IDENTIFICATION The final stage of isotope coded affinity tagging involves an automated correlation with protein sequence data banks using algorithms and permutations, to identify the protein from which the sequenced peptide originated and hence identify the protein. A combination of all results generated on the chromatogram by the mass spectrometer; and analysis of the ICAT reagent-labelled peptides therefore determines the relative quantities as well as the sequence identities of the components of protein mixtures in a single automated operation. In mass spectrometry, the ratios between the intensities of the lower and upper mass components of these pairs of peaks provide an accurate measure of the relative abundance of the peptides (and hence the proteins) in the original cell pools because the MS intensity response to a given peptide is independent of the isotopic composition of the ICAT reagents. E. APPLICATIONS OF ISOTOPE CODED AFFINITY TAGS The use of ICAT reagent -labelled internal standards, has now become a common and fundamental practice in quantitative mass spectrometry. It has been researched to great advantage in a number of different fields of biochemistry. E.1. Quantitative identification of Cancer biomarkers [9,10] Analytical methods that employ isotope coded affinity tags are very useful and hence popular in the development of high throughput approach to early cancer detection in humans. [9]The significant quantification and identification of cancer biomarkers using ICAT reagents is a therapeutic target for cancer treatment. In this case, protein samples containing cancerous and non-cancerous cells are denatured and reduced to expose the cysteine -SH peptide residues contained. They can then subsequently labelled with the light or heavy forms of isotope coded affinity tags in vivo using stable isotopic labelling (SILAC; (e.g., 2H, 13C, 15N, and 18O)) or in vitro using isobaric tags (iTRAQ). This approach allows expressed proteins and peptides in malignant, cancer-derived cells to be compared with non-cancerous cells.[8] The use of labelled peptides as internal standards allows for relative and/or absolute estimation and quantification of the abundance of the differential proteins present. Emer ging technologies such as the use of protein microarrays are opportunities presently being researched and developed for future improvements in cancer biomarker identification. [10] E.2. Quantification of antimalarial drugs and their metabolites in biological fluids [7] Malaria is a deadly disease responsible for millions of deaths every year, in many tropical and developing countries. Antimalarial drugs such as chloroquine, mefloquine and pyrimethamine and their metabolites; interact with specific dihydrofolate enzymatic sites in plasmodium falciparum malaria. Since enzymes are largely made up of proteins, many enzymatic functions are made up of peptide peptide interactions. Isotope coded affinity tagging combined with high performance liquid chromatography has been documented by Kalpesh N. P. et al, 2010 [7] to be a reliable method for the selective determination and quantification of these potent antimalarial drugs in biological fluids. ICAT reagents are very useful in the extraction stage of the antimalarial drug from a biological matrix as they provide high peptide selectivity and specificity, to avoid interference from multiple antimalarial combination, or endogenous peptides that exist within the matrix. The use of the ICAT approach has grea tly aided research and development into the pharmacokinetics of different antimalarial drugs especially Chloroquine.[7,8] E.3. Quantification of protein expression in oxidative-stressed liver cells as a therapeutic target for the treatment of liver disease [12] A major pathogenic event recurrent in several variations of liver diseases in humans, involves oxidative stress of the liver caused by the formation of reactive oxygen species. Hepatocytes normally have mechanisms responsible for the regulation of oxidative and anti-oxidative molecules within the cell. However, the presence of reactive oxygen species in the liver affects major cellular components including cell proteins, and eventually, the cells regulatory ability. This leads to metabolic or proliferative liver disease and eventual cell fatality.[13] Reactive oxygen species (ROS) are largely represented by mitochondria and cytochrome P450 enzymes in liver cells. The expression of certain protein molecules termed as biomarkers within oxidative-stressed liver cells, and their subsequent quantification using ICAT reagents, can enable an early detection of liver disease. It can also allow for the progressive monitoring of liver damage as a therapeutic target to the treatment of liver disease.[15] E.4. Quantitative analysis of defaulted proteins present in the brain as a therapeutic target for the treatment of brain diseases. The brain is a very complex structure, vital to the existence of mankind. However, a lot of the underlying mechanisms responsible for the normal function and mis-function of the brain have not been fully researched. Research into quantitatively characterising the human brain proteome and using the analysis to understand important cell signalling mechanisms [16], is a very important area of neuropoteomics (i.e. proteomic research and development). The large scale use of stable isotope coded affinity tags in quantitative analysis of complex brain matrixes has helped to provide internal standards for relevant peptides that are chemically similar but isotopically different. These internal standards can be used to correctly identify important biomarkers present in the brain as in epilepsy[17]; or absent biomarkers as in the pathogenesis of Parkinsons disease[18]. E.5. Applications in the proteomic analysis of recombinant proteins High-throughput approaches to the quantification and identification of proteins, is widely applied in the industrial synthesis of therapeutic enzymes. [19] Proteomic analysis on most recombinant proteins, struggle with very low yields and poor solubility which greatly affects the ability to achieve high-throughput protein purification. Quantitative methods that employ isotope coded affinity tags have been documented to be the only way to achieve selective high-throughput protein purification with improved yields, solubility and folding of the recombinant protein, during the process [19]. This is because, purification processes by biotin affinity normal resulting in great yields of over 90%, making it very economically favourable. Combinations of two or more isotopic tags are typically needed to make the most of high-throughput screening.[1] THE FUTURE OF ISOTOPE CODED AFFINITY TAGS (ICATs) The main application area of isotope coded affinity approach is in the identification of biomarkers as a therapeutic target for disease treatment and prevention. The future of analytical techniques that use Isotope coded affinity tags for peptide-labelling includes:

Activity Based Costing – Essay 4

Topic Gateway Series Activity Based Costing Activity Based Costing Topic Gateway Series No. 1 1 Prepared by Stephanie Edwards and Technical Information Service Revised November 2008 Topic Gateway Series Activity Based Costing About Topic Gateways Topic Gateways are intended as a refresher or introduction to topics of interest to CIMA members. They include a basic definition, a brief overview and a fuller explanation of practical application. Finally they signpost some further resources for detailed understanding and research. Topic Gateways are available electronically to CIMA Members only in the CPD Centre on the CIMA website, along with a number of electronic resources. About the Technical Information Service CIMA supports its members and students with its Technical Information Service (TIS) for their work and CPD needs. Our information specialists and accounting specialists work closely together to identify or create authoritative resources to help members resolve their work related information needs. Additionally, our accounting specialists can help CIMA members and students with the interpretation of guidance on financial reporting, financial management and performance management, as defined in the CIMA Official Terminology 2005 edition. CIMA members and students should sign into My CIMA to access these services and resources. The Chartered Institute of Management Accountants 26 Chapter Street London SW1P 4NP United Kingdom T. +44 (0)20 8849 2259 F. +44 (0)20 8849 2468 E. [email  protected] com www. cimaglobal. com 2 Topic Gateway Series Activity Based Costing Activity based costing Definition and concept ‘An approach to the costing and monitoring of activities which involves tracing resource consumption and costing final outputs. Resources are assigned to activities, and activities to cost objects based on consumption estimates. The latter utilise cost drivers to attach activity costs to outputs. ’ CIMA Official Terminology, 2005 A development of the principles of activity based costing (ABC) is activity based management (ABM). Operational ABM is defined as: ‘Actions, based on activity driver analysis, that increase efficiency, lower costs and/or improve asset utilisation. CIMA Official Terminology, 2005 Strategic ABM is defined as: ‘Actions, based on activity based cost analysis, that aim to change the demand for activities so as to improve profitability. ’ CIMA Official Terminology, 2005 The main focus of this topic gateway is ABC. However, the development of ABC into ABM will be discussed further under Application. Context In the current syllabus, CIMA students will learn and may be examined on this topic in Paper P1, Management Accounting Performance Evaluation, Chapter 8, Developments in management accounting, and Paper P2, Management Accounting Decision Management, Chapter 10, Activity based approaches. Study systems for these papers are available from CIMA Publishing. Related concepts Activity based management; activity based budgeting; time driven activity based costing. Alternative approaches Traditional costing approaches. 3 Topic Gateway Series Activity Based Costing Overview The concept of ABC was first defined in the late 1980s by Robert Kaplan and William Burns. Initially ABC focused on manufacturing industry where technological developments and productivity improvements had reduced the proportion of direct labour and material costs, but increased the proportion of indirect or overhead costs. Comparison of traditional costing and ABC The traditional method of costing relied on the arbitrary addition of a proportion of overhead costs on to direct costs to attain a total product cost. The traditional approach to cost allocation relies on three basic steps. 1. Accumulate costs within a production or non-production department. 2. Allocate non-production costs to production departments. 3. Allocate the resulting production department costs to various products, services or customers. This type of costing system usually allocates costs based on a single volume measure, such as direct labour hours or machine hours. While using such a simplistic volume measure to allocate overheads as an overall cost driver, this approach seldom meets the cause-and-effect criteria desired in accurate cost allocation. This method of costing has become increasing inaccurate as the relative proportion of overhead costs has risen. This distortion of costs can result in inappropriate decision making. ABC is therefore an alternative approach to the traditional method or arbitrary allocation of overheads to product, services and customers. Stage 1. Activity cost pools Material Handling Stage 1. Activity cost pools Cost per material movement OVERHEAD COSTS Procurement Cost per purchase order Product lines Set-up Cost per set-up Figure 1. Framework of activity based costing 4 Topic Gateway Series Activity Based Costing Application In contrast to traditional cost accounting systems, ABC systems first accumulate overheads for each organisational activity. They then assign the costs of these activities to products, services or customers (referred to as cost objects) causing that activity. The initial activity analysis is clearly the most difficult aspect of ABC. Activity analysis is the process of identifying appropriate output measures of activities and resources (cost drivers) and their effects on the costs of making a product or providing a service. ABC systems have the flexibility to provide special reports so that management can take decisions about the costs of designing, selling and delivering a product or service. The key aspect is that ABC focuses on accumulating costs via activities, whereas traditional cost allocation focuses on accumulating costs within functional areas. The main advantage of ABC is that it minimises or avoids distortions on product costs that might occur from arbitrary allocation of overhead costs. Steps in development of an ABC System ABC uses cost drivers to assign the costs of resources to activities and unit cost as a way of measuring an output. There are four steps to implementing ABC. 1. Identify activities The organisation needs to undertake an in-depth analysis of the operating processes of each responsibility centre. Each process might consist of one or more activities required to produce an output. 2. Assign resource costs to activities This involves tracing costs to cost objects to determine why the cost occurred. Costs can be categorised in three ways: i. Direct – costs that can be traced directly to one output. For example, the wood and paint that it takes to make a chair. Indirect – costs that cannot be allocated to an individual output, that is, they benefit two or more outputs, but not all outputs. For example, maintenance costs or storage costs. ii. 5 Topic Gateway Series Activity Based Costing iii. General/administration – costs that cannot be associated with any product or service. These costs are likely to remain unchanged, whatever output is produced. For example, salaries of administration staff, security costs or depreciation. 3. Identify outputs Identify all of the output for which an activity segment performs activities and consumes resources. Outputs might be products, services or customers. 4. Assign activity costs to outputs This is done using activity drivers. Activity drivers assign activity costs to outputs (cost objects) based on the consumption or demand for activities. ABC in practice ABC activities have been around for nearly 20 years and many companies in a variety of sectors have implemented activity based thinking. ABC and ABM have brought about radical changes in cost management systems. The principles and philosophies of activity based thinking apply equally to service companies, government agencies, process and manufacturing industries. Management practices and methods have changed over the last decade and will continue to change. Organisations have moved from managing vertically to managing horizontally. There has also been a move from a function orientation to a process orientation. However, management information systems to track and provide information about the horizontal aspects of business have lagged significantly behind managers’ needs. ABC and ABM fill this information gap by providing cost and operation information that mirrors a horizontal view. ABC focuses on accurate information about the true cost of products, services, processes, activities and customers. Using ABC, organisations gain a thorough understanding of their business processes and cost behaviour during ABC analysis. Management then applies this insight to improve decision making at operating and strategic levels. This is then known as ABM. Simply, ABM is ABC in action. 6 Topic Gateway Series Activity Based Costing Better management activity based costing survey: how ABC is used in the organisation This detailed study of how organisations are practically applying ABC can be found on the BetterManagement. com website (to access this study you must register, and then click on the link to activity based management in the top left hand corner of the home page). Available from: www. bettermanagement. om [Accessed 4 November 2008] The study was carried out in July 2005 to determine the state of ABC within over 500 organisations across numerous industries of different sizes and locations. It provides a useful and interesting insight into how ABC is used in organisations. Reported benefits †¢ †¢ ABC provides a more accurate method of costing of products and services. It allows for a better and more comprehensive understanding of overheads and what causes them to occur. It makes costly and non-value adding activities more visible, so allowing managers to focus on these areas to reduce or eliminate them. It supports other management techniques such as continuous improvement, scorecards and performance management. †¢ †¢ Reported drawbacks †¢ ABC can be difficult and time consuming to collect the data about activities and cost drivers. It can be costly to implement, run and manage an ABC system. Even in ABC some overhead costs are difficult to assign to products and customers. These costs still have to be arbitrarily applied to products and customers. †¢ †¢ Case studies Technical Matters: Activity-based costing. (PDF 99KB). This article, published in Financial Management (March 2005), provides a case study of implementation of an activity based costing system in the Crown Prosecution Service (CPS). Available from: www. cimaglobal. com/financialmanagement [Accessed 8 November 2007]. 7 Topic Gateway Series Activity Based Costing The Value Creation Group website provides a comprehensive range of examples of case studies within different sectors where ABC has been implemented, including financial services and social services. Available from: www. valuecreationgroup. com [Accessed 4 November 2008] References Barrett, R. Getting a better view of business with activity based costing. CIMA Insight, February 2005. Available from: www. cimaglobal. com/insight [Accessed 4 November 2008]. CIMA Technical Services. (2001). Activity-based management – an overview. (PDF 69KB). CIMA Technical Briefing. Available from: www. cimaglobal. com/technicalreports [Accessed 4 November 2008]. Friedman, A. L. and Lyne, S. R. (1995). Activity-based techniques: the real life consequences. London: CIMA Publishing. Further information Articles Full text from Business Source Corporate through My CIMA www. cimaglobal. om/mycima [Accessed 4 November 2008] Allott, A. Activity Based Management can work for your company. CIMA Insight, January 2004. Available from: www. cimaglobal. com/insight [Accessed 4 November 2008]. Barrett, R. How ABC can make shared services work. CIMA Insight, March 2005. Available from: www. cimaglobal. com/insight [Accessed 4 November 2008]. Barrett, R. Get a better view of business with activity-based costing. CIMA Insight, February 2005. Available from: www. cimaglobal. com/insight [Accessed 4 November 2008]. Cleland, K. As easy as CBA? Financial Management, September 2004, pp 28-32 Available from: www. imaglobal. com/financialmanagement 8 Topic Gateway Series Activity Based Costing [Accessed 4 November 2008]. Johnson, B. and Glad, E. Spring chicken or dead lunch? Chartered Accountants Journal, March 2006, Volume 85, Issue 2, pp 35-36 Kaplan, R. S. and Anderson, S. R. Time-driven activity-based costing. Harvard Business Review, November 2004, Volume 82, Issue 11, p. 131 Larson, P. and Kerr, S. Integration of process management tools to support TQM implementation: ISO 9000 and activity-based costing. Total Quality Management & Business Excellence, January-March 2007, Volume 18, Issue 1-2, pp 201-207 Leahy, T. Where are you on the ABC learning curve? Business Finance, December 2004, Volume 10, Issue 12, p. 47 Liu, L. Activity-based costing. Financial Management, March 2005, pp 25-29 Max, M. Leveraging process documentation for time-driven activity based costing. Journal of Performance Management, November 2007, Volume 20, Issue 3, pp 16-28 Meelah, R. and Ibraham, D. N. Factors influencing activity based costing (ABC) adoption in manufacturing industry. Investment Management & Financial Innovations, 2007, Volume 4, Issue 2, pp 113-124 Plowman, B. Activity based management driving profitability. Accountancy Ireland, April 2007, Volume 39, Issue 2, pp 23-25 Abstract only from Business Source Corporate through My CIMA www. cimaglobal. com/mycima [Accessed 4 November 2008] Sandison, D. , Hansen, S. C. and Torok, R. G. Activity-based planning and budgeting: a new approach. Journal of Cost Management, March/April 2003, pp 16-22 Liu, L. Activity-based costing. Financial Management, March 2005, p. 29 Available from: www. cimaglobal. com/financialmanagement [Accessed 4 November 2008]. The competitive advantage of management accounting. Journal of Management Accounting Research, 2006, Volume 18, pp 127-135 Books Friedman, A. and Lyne, S. Success and failure of activity-based techniques: a long-term perspective. London: CIMA Publishing. (CIMA Research Series) 9 Topic Gateway Series Activity Based Costing Hansen, D. and Mowen, M. (2006). Cost management: accounting and control. Mason, OH: London: Thomson/South-Western Kaplan, R. and Anderson, S. (2007). Time-driven activity-based costing: a simpler and more powerful path to higher profits. Boston, MA: Harvard Business School Turney, P. (2005). Common cents: how to succeed with activity-based costing and activity-based management. New York: London: McGraw-Hill CIMA Publications CIMA Technical Services. (2001). Activity-based management – an overview. (PDF 69KB). CIMA Technical Briefing. Available from: www. cimaglobal. com/technicalreports [Accessed 4 November 2008]. Websites University of Pittsburgh: Introduction to ABC An online presentation on ABC, by Narcyz Roztocki of Pittsburgh University. Includes links to further sources of information on ABC. Available from: http://digbig. com/4xtmc [Accessed 4 November 2008] The Activity Based Costing Portal Global community portal explaining all aspects of Activity Based Costing. Available from: www. offtech. com. au/abc/Home. asp [Accessed 23 March 2009] The Value Creation Group – Activity Based Costing Gateway site on Activity Based Costing. Available from: http://digbig. com/4xtmg [Accessed 4 November 2008] Where are you on the ABC learning curve? An article by Tad Leahy in Business Finance Magazine. Business Finance Magazine and ALG Software recently surveyed more than 250 finance executives from companies of all sizes and types about the scope and current status of their organisation’s ABC efforts. Available from: www. businessfinancemag. com [Accessed 4 November 2008] 10 Topic Gateway Series Activity Based Costing Bain and Company's 2005 Management Tools and Trends Survey. Shows that usage of ABM is slightly below the mean, but satisfaction with it is considerably below the mean. Available from: http://digbig. com/4xtmk [Accessed 4 November 2008] Copyright  ©CIMA 2006 First published in 2006 by: The Chartered Institute of Management Accountants 26 Chapter Street London SW1P 4NP United Kingdom Printed in Great Britain No responsibility for loss occasioned to any person acting or refraining from action as a result of any material in this publication can be accepted by the authors or the publishers. All rights reserved. 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