Essay about Nike Stock Analysis - 844 Words

â€Å"On January 25, 1964 Nike, formerly known as Blue Ribbon Sports was founded by Bill Bowerman and Phillip Knight. It officially became Nike Incorporated on May 30, 1978†(Nike Business). During the late 70s to early 80s Nike’s initial focus was Track and Field but later expanded into various sports such as : soccer, golf, hockey and basketball just to name a few.† In 1980, Nike entered the decade on the success of its Nike Air technology, and at the end of that year Nike completed its initial public offering (IPO) and became a publicly traded company on the New York Stock Exchange. The reason for going public was typically viewed as a means of raising addition capital without having to borrow, and also increase the company’s profile by†¦show more content†¦Apparel will be a big part of Nike’s overall focus as they believe they can be on par with their footwear department. Footwear will also receive some attention as Nike wants to impro ve their range in that department†(Nike Business). â€Å"Nike Inc. has 12 members on the Board of Director; this includes Phillip Knight who is the co founder and chairman of the board, and Mark Parker who is the CEO. The CEO is evaluated typical by the Compensation Committee. This committee considers (1) achievement against approved financial performance measures and company targets such as revenue, net income and earnings per share. They also consider other factors such as leadership, market position, and brand strength, which are signals of company success. The CEO’s performance is then reflected in the amount of compensation he receives†(Nike Business). Nike Inc. has no major ongoing litigation During the 2011 fiscal year, Nike seemed to have a down year compared to 2010 as seen in Figure 1.1: Period Ending May 31, 2011 May 31, 2010 Net Income 2,133,000 1,907,000 Depreciation 358,000 396,000 Adjustments To Net Income 29,000 167,000 Changes In Accounts Receivables (273,000) 182,000 Changes In Liabilities 151,000 297,000 Changes In Inventories (551,000) 285,000 Changes In Other Operating Activities (35,000) (70,000) Total Cash Flow From Operating Activities 1,812,000 3,164,000 Capital Expenditures (432,000) (335,000) Investments (560,000) (932,000)Show MoreRelatedCase Study on Nike1252 Words   |  6 PagesCase Study Nike Introduction Good morning ladies and gentlemen and thank for taking the time to meet with us. Nike was founded on January 25, 1964 as Blue Ribbon Sports by Bill Bowerman and Philip Knight. The company officially became Nike, Inc. on May 30, 1978. Nike has various products which include footwear as well as other apparel that compliment the former. This accounts for 92 percent of the company’s revenue. The other 8 percent comes from equipment and non Nike brand products, such as ColeRead MoreA Portfolio Managers Analysis of Nike Inc. Essay1029 Words   |  5 Pagesdifficult decision to make while looking at Nike Inc. financials: whether Kimi should buy Nike shares or not for the fund Group she was working for. Kimi needed to consider all aspects of Nike Inc. financial position. On July 28,2011 Nike Inc. held a analyst’s meeting to disclose their fiscal year 2001 as well as to revitalize the company who wasn’t performing well. Thus, the meeting showed that Nike Inc. experience d some difficulties during the past years. First, Nike Inc. revenues have reached a plateauRead MoreNike Case Study1542 Words   |  7 Pagesinvesting in the stocks of Nike for the fund that she manages. †¢ Ford should base her decision on data on the company which were disclosed in the 2001 fiscal reports. While Nike management addressed several issues that are causing the decrease in market sales and prices of stocks, management presented its plans to improve and perform better. †¢ Third party sources also gave their opinions on whether the stock was a sound investment. WACC CALCULATION: Cost of Capital Calculations: Nike Inc CohenRead MoreCase Study : Ford Corporation, And Nike Corporation Essay859 Words   |  4 Pagesselected for this project were Microsoft Corporation, Ford Corporation, and Nike Corporation. Their company symbol which is exhibited by the National Association of Securities Dealers Automated Quotations (NASD) and New York Stock Exchange (NYSE) for Microsoft is MSFT, for Ford is (F) and Nike is NKE. Financial Results of Investment The companies that I selected for this project were Microsoft Corporation, Ford Corporation, and Nike Corporation. Their company symbol which is exhibited by the National AssociationRead MoreCapital Structure1215 Words   |  5 PagesInformation My company choice is Nike Inc. (Nike), a multinational sports footwear, equipment and apparel manufacturing company based in Oregon, United States. This puts Nike in the apparel industry. In 2010, Forbes rated Nike as the top sports business with a total value of $10.7 billion. The most effective marketing strategy Nike employ is the sponsorship agreements they have with numerous top athletes in a variety of sports. Operating Risks of Nike When Nike was initially started out, theRead MoreNike Case1172 Words   |  5 PagesNike Inc. Case 1. What is the WACC and why is it important to estimate a firm’s cost of capital? WACC is weighted average cost of capital, which is the expected rate of return on average from all the company’s existing debts and securities. It takes into account all different types of financing in the company’s capital structure. The reason it is important to estimate WACC is because it measures what it costs the firm to take on a project based on its current Debt and Equity mix. When theRead MoreEssay on Analysis of Nike Corporation1746 Words   |  7 PagesAnalysis of Nike Corporation Financial Analysis Description of Company History Nike Corporation has become one of the most competitive sports and fitness companies worldwide. Two runners, Bill Bowerman and Phil Knight, from a small town in Oregon embarked upon the business with a handshake agreement. The enterprise began in January of 1964 with the introduction of Blue Ribbon Sports. In 1966 the handshake between Bowerman and Knight was made official with a formal written partnershipRead MoreWhy Adidas And Nike Is The Best Choice For Me1643 Words   |  7 Pagesabout their histories. 1) Why Adidas and Nike? Two reasons lead me to make this choice. First of all, I am really fond of sport. I have been played soccer since ten years and always wear Adidas and Nike so it is two companies I know very well. Then, when I was thinking about which companies I was going to choose, I wanted two multinationals and one American company and one European company. So Adidas and Nike was the best choice for me. Today, Adidas and Nike are the two leaders of the sports marketRead MoreNike : The World s Most Successful Sportswear Industry1247 Words   |  5 PagesMiu Kataoka, Spencer Kim Cody Miyasato Principle of Finance – BUS 305 NIKE, Inc. Overview: Nike, founded in January 25 1964 by Bill Bowerman and Phil Knight, is the world’s largest sportswear designer holding a dominant position in the worldwide athletic footwear industry with a market share of 33%. It markets and distributes athletic footwear, apparel, equipment and accessories, constantly emphasizing on technological innovation, developing and manufacturing products that help reduce injury, maximizeRead MoreNike, Inc. Case Analysis844 Words   |  4 PagesNIKE, Inc., is a company that was founded in by William Jay Bowerman and Philip H. Knight in 1964, and was originally called Blue Ribbon Sports, Inc. It’s name was changed to Nike, Inc. in 1971. It’s base of operation is located in Beaverton, Oregon. NIKE, Inc., is the world’s leading designer, marketer and distributor of authentic athletic footwear, apparel, equipment and accessories for a wide variety of sports and fitness activities worldwide. Entirely owned Nike subsidiaries include Conv erse

Why Do Students Cheat - 997 Words

â€Å"It is not a question of who cheats, it is a question of who cheats the most†. If everybody does it then why does it matter if you cheat every once in a while to get by. If students successfully pull it off then they easily slip by on a test or homework assignment without having to do anything, giving them more time to do leisurely activities. The reason some students cheat is deeper than that most of the time, with college requirements becoming higher, students struggle to reach those requirements without a little help sometimes. Students resort to cheating due to GPA’s, the pressure, and the reward. To start, GPA’s are simple, the higher the grade you get the higher your GPA will be. To be able to play in any high school athletics a†¦show more content†¦Those big colleges that everybody has wanted to go to at least once in their life only accept kids with 4.2’s and a 34 or higher on the ACT. Some kids are looking at a 3.8 and havent taken the ACT yet thinking to themselves, how can i get my grades up so i can have a 4.2 so i can go to the college of my dreams with the least amount of work possible, and the answer is simple, to cheat. If they cheat they can bring their grades up causing their GPA to go up with it, and cheating takes less time than actually doing the homework giving the kids more time to study for the ACT to get a better score or to do the volunteer work that most of those colleges require. â€Å"The pressure to complete all of the work within the given time frame can make cheating look like a saving grace† (Wood). The list of pressur es to cheat is a mile long and can be checked off easily by cheating, and kids are always looking for the easy way out. Finally the rewards for cheating could make a list a mile long but there are a few that stick out. One big reward of cheating is it takes less time than actually studying, giving students more time to do leisurely activities and go out and be young and have fun. Students can get higher grades because of cheating, if they get a picture of a key they can get whatever score they want to bring their grade up. Their parents might give them money or presents for getting good grades. The pressureShow MoreRelatedWhy Do Students Cheat?1065 Words   |  5 PagesWhy do students cheat? It is a rare individual who actively chooses to be dishonest. But why do a few students make compromising choices? What can lead people to act in ways that they aren t proud of? Below are some underlying beliefs and confusions which students at Carnegie Mellon give as explanations for slipping standards of integrity. A Victimless Crime? Students generally are familiar with the disciplinary actions and penalties for getting caught. However, they may fail to understandRead MoreWhy Do College Students Cheat?1832 Words   |  8 PagesMarch 2008 Why Do College Students Cheat? Cheating among students in college has worsened over the years and not much is being done to stop it. Where is the line drawn when it comes to cheating in the classroom? And why do kids do it? In today’s world people are growing lazier and always looking for ways to do less work and a lot of that has to do with improved technology. Improved technology has also made cheating easier. Students can send each other e-mail’s back andRead MoreWhy Students Cheat : Cheating1469 Words   |  6 PagesWhy Students Cheat Cheating by students no matter their grade level has been a prevalent problem among schools for several years. One discouraging fact for academic institutions is that cheating has only gotten worse not better. Cheating can be carried out in a plethora of ways, such as copying off of other students during a test, copying another students homework, using a cell phone to either text answers or look them up, using crib notes or even copy and pasting whole written works and tryingRead MoreWhy Should Students From A Respected University Cheat?1014 Words   |  5 Pagesalways wonder why. Why would students from a respected university cheat? Who should we put the blame on? A lot of people are quick to assume that it is the student s personal morals, which causes them to cheat. I realized why a lot of student’s cheat, and how certain articles that I read, proposed we fix the cheating issue. The main goal is to prevent future cheating, and you start preventing cheating by looking at w hat the source of that cheating is. In the articles, â€Å"Harvard Students in CheatingRead MoreStudent Cheating And Its Effects On Society1138 Words   |  5 PagesStudent Cheating Academic dishonesty is a common concept that occurs in multiple institutions across the United States. A student who engages in academic dishonestly simply cheats on material but cheats by primarily plagiarizing their work. The bulk of students who cheat simply cheat by using technology. As technology advances, student cheating advances. Students are fixated with technology and technology, is a vast reason why cheating has became effortless to accomplish. However, that does not triggerRead MoreCheating on College Examinations980 Words   |  4 Pagesespecially college exams. Does it really happen? Sure it does. We argue that many college students cheat during examinations because of several reasons. They can be nervous that is why they cheat, it can also be a reason of time management wherein some college students also work while taking time to attend school classes or, maybe they are just lazy enough to study ahead of examination date. There are a lot of reasons why cheating on col lege exams happens and along with it, there are numerous effects outRead MoreThe Ethical Journey Of Views Of College Students891 Words   |  4 PagesMany students leave for college and are excited to begin a new journey or chapter in their life. Many had a long road to make it through high school while some found it easy. This paper will be discussing the Ethical journey of views of college students. What make some cheat while other are honest and how is cheating or academic dishonesty viewed by the American people. What are ethics and how they do apply to the college student, and how does the college student s apply it to the world. EthicsRead MoreIs Cheating At School Getting Out Of Control?872 Words   |  4 PagesControl? The clock is ticking at 1:00am and Joe is sitting in front of his computer trying to study for his Math test. â€Å"The test will be tomorrow at 7am. I don t understand any of this. I can’t even remember the formulas. What should I do?† Joe thought. But, why is he doing this at the last minute? Was it because of the addicting game â€Å"Battle Front† that he could not get enough of? Or, was it maybe because his girlfriend wanted to hangout yesterday? No matter how much he tried to makeup excusesRead MoreShould Cheating Be Academic Dishonesty? Essay1071 Words   |  5 Pagesconsequences yet many students continue to cheat. I do not find it surprising that students cheat in college or university. McCabe, Trevino Butterfield (2001) offer many explanations as in why students commit academic dishonesty, such as peer influences. Although the findings of this study still can be applied today I argue a new study should consider the use of technology in regards to a cademic dishonesty. With the rise of technology, it has become much easier for students to cheat on exams and papersRead MoreThe Effects Of Academic Cheating On Students888 Words   |  4 PagesResearch conducted shows that 95 percent of high school students admit to having cheated at some point in their education and about half of all college students have admitted to plagiarizing. Academic cheating has become a norm for many students during their years in school, whether it is in middle or high school. The question now becomes why kids in this generation cheat, do they cheat because they re just that lazy to do work or just don t understand what s going on in class and are too scared

Health Determinant Economic and Environmental

Question: Discuss about theHealth Determinantfor Economic and Environmental. Answer: Introduction Determinants of health are the factors that explains what make some people healthy and some unhealthy. It may come under several categories such as personal, social, economic, environmental, and biological and policy making factors. The interrelationship between all these factors determines the health of an individual. Certain context of peoples lives also has an impact on their health and they may not be able to control each of the determinants of health (WHO | The determinants of health, 2017). The main objective of this report is to discuss three determinants of health and analyze how they affect an individual. The main focus is on providing evidence regarding how different determinants impact health and then describe three health promotion strategies specific to each determinant. Finally personal reflection will be given on the likely challenges a person is going to face when modifying each of the health determinants. It will help in getting idea about approaches to prevent disea se and promote health. Determinants of Health Income and Social Status Higher income and social status is often associated with better health because high income helps in providing safe housing and fulfilling nutritional needs of an individual and their family. People with high income have more control over their health and lower status groups are often vulnerable to range of disease and stressful situations in life. This was also confirmed by the Second Report on the Health of Canadians which proved that only 47% Canadian in low income group have good health in comparison with 73% Canadians in high income group. Distribution of wealth, income and power determines the level of risk found in a persons life and working conditions. This makes them more vulnerable to disease and injury rather than behavioral risk factors. A research study indicated social status is positively associated with physical and mental health functioning scores. A research study reviewed the relation between income inequality and health. It showed that majority of studies support the facts that health worsens in case of income inequality. People experiencing income equality are victim of violence and poor mental condition. Several challenges also arise in their social gradient that damages their health and leads to adverse social consequences for them. The study indicated taking action to narrow the income gap and address issues of these people (Pickett Wilkinson, 2015). Health promotion strategy- The following strategies can be taken for promoting health in people with poor social status- Taking steps to alleviate poverty through the reduction of inequalities in health and income. The Canadian government needs to provide better employment and working conditions to socially disadvantaged group. Legal action is required to enforce employment equity and provide a guaranteed minimum income to these groups. It is also the responsibility of public health department to act upon socioeconomic determinant of health and invest in promotion of health and social development of the community. Denmarks Programme on Public Health and Promotion is an example where the aim was to reduce social inequality by increased efforts to improve health of disadvantaged group. Another strategy is to create a societal condition where good health is possible for all groups. In this case, the main action will be required in providing economic and social security, healthier working environment, safe environment, active medical care and protection from communicable disease. Personal reflection- I may face many challenges while trying to improve my social status and access to health. Firstly personal acts as major barrier in improving social status and socially disadvantaged people have low confidence and poor self-esteem. Hence, I need to modify my attitude to deal with injustice in employment and prepare myself in such a way that I get better employment opportunities to improve my social status. Employment and Working Conditions Factors like unemployment and unsafe work condition lead to poor health in people, whereas people who have more control over their work and job demands live healthier and stressful life. Employment has an effect on physical and psychosocial well-being of an individual. If employment does not provide desired benefits and sense of identity to an individual, it leads to adverse impact both on the affected person and his or her family. Hence, adverse health effects are dependent on nature of job and length of exposure to particular job conditions. Certain laborers and workers have to engage in precarious employment to support their families. Research study by (Landsbergis, Grzywacz, LaMontagne, 2014) explains that there is rise in precarious employment due to flexible employment provisions. Job insecurity has also increased due to change in employment conditions and the research gave evidence to the fact that workers in lower social class are exposed to greater job insecurities which further translates to occupational health disparities. Health promotion strategies- The health promotion strategies to improve working conditions in employment are as follows: Designing a motivating work environment can help to provide pleasant working conditions to employees and enhance their mental and physical health. Use of motivational theories concept will help to make appropriate change in work practice and the implementation of effective work designs. This strategy will provide flexibility and control to workers to improve the health as well as professional performance. Environmental hazards and poor safety standards are high in informal work and they lack the necessary awareness to understand health and safety measures. The second health promotion strategy is to educate workers about safety measures in the job by means of health promotion program and teaching them to prevent occupational accidents and disease due to employment. A preventive and promotion approach is needed to establish a link between prevention of accidents and safety as at workplace site. The informal sector should be given adequate support by regulating labour condition and employment opportunity policies in affected place. Personal reflection- Making changes in my work conditions might turn out to be difficult for me due to issues lack of awareness about environmental and health hazards in my workplace. I may not be able to work according to my convenience due to the lack of support from my seniors and the extra hours and stress in the job might have a negative impact on my health. Social Environment Social environment refers to the social network present within a community and the way organization and individual interact to share their resources and build attachment with others. The values and norms in the society and the level of social stability in a community determine its risk or benefit to health. For example the Canadian reports showed that a society with high level of trust among groups have reduce mortality rates and family and social violence is associated short and long-term health impacts. Research study explains that social variables like ethnicity, immigration status, social networks and support, distribution of social capital and poverty has an impact on health status of individual. Absence of positive social environment is a risk factor for moribity and mortality associated with diseases. It is necessary to analyze the mechanism underlying these social relationships to promote physical and well-being of community (Cacioppo Cacioppo, 2014). Health Promotion Strategies: The following are the strategies to improve negative social environment- Behavioral and social intervention is needed to address public health needs and address socioeconomic and ethnic health disparities. The media and public health marketing might play a role in enhancing the social capital of the community. Review of psychosocial and behavioral interventions in disease process is needed to identify the impact of this approach on health. Hence, with this approach, intervention efforts will focus not only on individual level phenomena related to disease but also on societal level phenomena. Another intervention is to provide supportive environment for health to people in the community and develop the capabilities of citizens to become self-reliant in health. This opportunities for empowerment is required not just in peoples home and workplace, but also in local community. Personal reflection- Negative social environment may be related to income inequality, lack of social connectedness and poor collective efficacy. Making changes in the negative social environment might be a challenging task for me in the absence of peoples willingness to participate in the welfare of community. Poor support from members might make the health promotion process difficult. Conclusion From the report examining the impact of different determinant of health on an individual, it can be concluded that some factors are under the control of people and some are not under the control. In case of personal issues, behavioral intervention and change in attitude might help to promote better health. However, in case of issues like adverse health outcome due to low social class and poor social environment, government action is needed to modify work related and social policies and promote well being of the community. Reference Cacioppo, J. T., Cacioppo, S. (2014). Social relationships and health: The toxic effects of perceived social isolation.Social and personality psychology compass,8(2), 58-72. Landsbergis, P. A., Grzywacz, J. G., LaMontagne, A. D. (2014). Work organization, job insecurity, and occupational health disparities.American journal of industrial medicine,57(5), 495-515. Pickett, K. E., Wilkinson, R. G. (2015). Income inequality and health: a causal review.Social Science Medicine,128, 316-326. WHO | The determinants of health. (2017).Who.int. Retrieved 28 January 2017, from https://www.who.int/hia/evidence/doh/en/

Report on Accounting for Grand Progressive- myassignmenthelp

Question: Discuss about theReport on Accounting Standards for Grand Progressive. Answer: Introduction The issue presented in the question is that the company Grand Progressive Ltd has a 33% interest in the share capital of Massive Dynamic Ltd. The founders of the company Massive Dynamic Ltd., Mr. and Mrs. Bell own the rest of the shares and have allotted three out of five seats in the Board of Directors to the Grand Progressive Limited. Grand Progressive Ltd takes the lead on all decisions but the business is closely monitored by Mr. and Mrs. Bell who hold the other two board positions. Now it has been asked in the question to advise the directors of Grand Progressive Ltd on the basis of the laid down regulations of Australian Accounting Standards Board (AASB). Advise to the Directors of Grand Progressive Limited According to the laid down structure and regulations of the AASB 127, it is mentioned that if an entity holds twenty percent or more of the shares in the share capital of the company that is if it has twenty percent or more voting power in the company then it may exert significant influence over the control of the company. In order to evidence the influence of the entity over the company whose shares are purchased, certain common occurrences may be followed like representation of the shareholding company in the board of directors; participation in the decision making processes of the company; transactions which are material in nature between the investee and the entity; personnel interchange between the entity and investee and also obtaining required technical information from the entity. However the provision of significant influence does not really depend on the percentage of shares owned by the entity. The case may be such that the majority of the shares may be owned by some other entity but the significant influence might be exercised by another entity (Howieson 2013). The above conditions or situations mentioned, is matching with the provisions provided to Grand Progressive Limited to by Massive Dynamic Limited. The directors of Grand Progressive Limited, though own only 33% of the share capital (which is more than 20%) , represent majority of the members of the Board. Thus it is evident that the company has a significant control over the control of Massive Dynamic Limited. The directors of Grand Progressive Limited should also be aware of the fact that the potential voting rights of the company might also be reduced or increased as the case may be. This may be done by converting the shares into other financial instruments (Carey, Potter and Tanewski 2014). If the investment in preferred shares is assumed to be same as the investment in ordinary shares then the entity may have significant influence thus the particular investment should be accounted for using the equity method. The investment done by Grand Progressive Limited on Massive Dynamic Limited has to be accounted by equity method. This is because the investor irrespective of the percentage of shares owned by it in the share capital has displayed enough control in the decision making process of the investee company. For an instance the Grand Progressive Limited holds three seats in the total of five seats in the Board of Directors. This significantly indicates that the shareholdings by the entity are to be accounted by equity method (AASB, C.A.S., 2015). But according to AASB 127, the directors of Grand Progressive Ltd have to publish separate financial statements in addition to consolidated financial statements. Though it has been mentioned above that the shares owned by the entity that is Grand Progressive Ltd may be most probably in the nature of preferred shares, therefore has significant control over Massive Dynamic Ltd but as it is not a proven fact, that is why according to AASB 127 the entity has to prepare separate financial statements (AASB, C.A.S., 2014). The separate financial statements that are to be prepared are to be done in accordance with the standards as set in AASB 9 or by following the equity method as states in AASB 128 or at cost. The directors of Grand Progressive Ltd should keep in mind that the entity will have to apply the similar accounting for all categories of investments. Investments treated at cost or with the help of equity method will have to be accounted for in line with the laid down rules and regulations as in AASB 5 Non-current Assets Held for Sale and Discontinued Operations when these investments are categorized as held for sale or for the purpose of distribution (Hughes and Hoy 2013). The entity, Grand Progressive Ltd will have to undertake the application of all relevant standards when disclosures are provided in the separate financial statements. An entity if at any time becomes the parent company then it may make a choice of not preparing the consolidated financial statements and only prepare the separate financial statements. When the parent company is preparing the financial statements then it should be kept in mind that this fact should be very importantly mentioned in the disclosures that this is the only financial statements prepared by the entity and no other consolidated financial statements are prepared (CRSTEA and CIOLOMIC 2014). As mentioned in the question the directors of Grand Progressive Ltd though occupy the majority of the number of Board members in the Massive Dynamic Ltd and take a lead on the decision making processes but the business is closely monitored by the founders of Mr. and Mrs. Bell. This should be noted by the directors of the Grand Progressive Ltd. This is because as the Grand Progressive Ltd takes a lead in every major decision making process of the business, therefore the directors should take serious initiative in observing the proceedings of business closely and then provide required input in the decision making process. Another proceeding of the AASB 127 that has to be kept in mind is that when an entity is preparing separate financial statements then it shall be done in accordance to the standards laid down in AASB 10, AASB 11 or AASB 128 whichever the case may be. In the separate financial statements prepared by the entity the fact that only the separate financial statements are prepared and also the reasons as to why this decision of preparing separate financial statements is taken. Other obligations like the name of the investee, the primary place of business, the percentage of ownership of the entity in the investee company and the details of the method that is used in order to treat the particular investment that is incurred. Thus as it can be understood from the above descriptions the directors of Grand Progressive Ltd should be more efficient and sincere in executing the duties on behalf of the Massive Dynamic Ltd and should strictly follow the standards as mentioned in the AASB 127 (Taylor, Richardson and Taplin 2015). Why is it necessary to make adjustments for intra-group transactions? It is necessary to make adjustments for intra-group transactions especially while only preparing separate financial statements. But before understanding the reason behind it, at first the term intra-group transaction needs to be understood. The term intra-group transaction refers to the transaction that takes place in between entities that are in the same group. While preparing consolidated financial statements the intra-group transactions are not required. This is because from the perspective of a group, they do not arise hence eliminated. According to AASB 127 the intra-group balances, expenses and income and transactions should be totally eliminated. It is also mentioned in AASB 127 that if incase temporary disparities or differences arise due to the fact that the profits and losses have been eliminated then the tax effect accounting might be utilized (Gordon 2012.). In much more simple terms intra-group transactions take place when one part of an entity is engaged in a transaction with another art or unit of the same entity. These transactions may arise due to a vast number of reasons including the normal course of business transactions that occur between two partner firms or parent subsidiary firms or an entity holding a certain portion of shares in the investee company. If two subsidiary firms or firms which are in any way related belong to the same domain of industry then it is very easily possible for entities to interchange or exchange inventory provided that it is a consolidated entity. Again assets transferred such as plan asset between two entities will definitely recorded in the books of both the entities as transaction with third parties and they would also get the added benefit of changing the inventory in accordance to the current demand in the market. If observed from the perspective of a consolidated entity, the transaction that ha s taken place intra-group is still not recognized because of the fact that unrelated parties are not involved therefore the disclosure included in the consolidated financial statements should not display any intra group balance (Grossi 2015). There are certain journal entries that are required in order to adjust the intra-group balance. This might be done by eliminating the intra-group sales by debiting the sales account with the amount of sales and crediting the Cost of Goods Sold account with the same amount. In order to remove the unrecognized profit and adjust the inventory that has been overstated the Cost of Goods Sold account has been debited with the amount of profit or loss that is incurred and the inventory account is credited with the same amount. The effect on tax that would be resultant from the removal of profit can also be adjusted between the two entities (Director I, Director M.K.S.L.E. and Director M.J.K.S 2014). Therefore the consolidated financial statements are essentially the statements of the group which is again an economic entity that constitutes of the parent and its subsidiaries. This is why the consolidated financial statements has the capacity to only have assets and liabilities, profits that are linked with parties who are outside the group. Adjustments for intra-group transactions are absolutely necessary as they are the internal affairs of the economic entity. This concept is also applicable to a consolidated entity. Therefore transactions between these parties which are intra-group in nature will have to be totally adjusted as because they are treated as a single unit. Hence the adjustments for intra-group transactions are absolutely necessary and must be done on highest priority (Carey, Knechel and Tanewski 2013). Conclusion Thus the directors of Grand Progressive Ltd should be aware of the above mentioned facts and act accordingly. They should be more vigilant towards monitoring the various operations of business and should be well informed about the duties that they have to perform. Moreover the laid down standards in AASB 127 should be strictly followed by the directors. References Howieson, B., 2013. Defining the Reporting Entity in the Not?for?profit Public Sector: Implementation Issues Associated with the Control Test. Australian Accounting Review, 23(1), pp.29-42. AASB, C.A.S., 2015. Investments in Associates and Joint Ventures. AASB, C.A.S., 2014. Business Combinations. Disclosure, 66, p.77. Carey, P., Potter, B. and Tanewski, G., 2014. AASB Research Report No. Hughes, M. and Hoy, S., 2013. Two Steps Backward and One Step Forward: The IASB's Response to Off-Balance Sheet Financing Through Investments in Other Entities. CRSTEA, A. and CIOLOMIC, I.A., 2014. Public Sector Consolidated Financial StatementsArea and Methods. AMIS 2014, p.594. Taylor, G., Richardson, G. and Taplin, R., 2015. Determinants of tax haven utilization: evidence from Australian firms. Accounting Finance, 55(2), pp.545-574. Carey, P., Potter, B. and Tanewski, G., 2014. Application of the reporting entity concept in Australia. Abacus, 50(4), pp.460-489. Gordon, I., 2012. Superannuation in Society: What are the Accountability Relationships and is there a Role for (Group) Accounting?. Australian Accounting Review, 22(2), pp.142-154. Grossi, G., 2015. Consolidated financial statements in the public sector. Public sector accounting, pp.63-76. Director, I., Director, M.K.S.L.E. and Director, M.J.K.S., 2014. Company Secretary. Paul Schultz HEAD OFFICE REGISTERED OFFICE Level, 1, p.91. Carey, P., Knechel, W.R. and Tanewski, G., 2013. Costs and Benefits of Mandatory Auditing of For?profit Private and Not?for?profit Companies in Australia. Australian Accounting Review, 23(1), pp.43-53.

Time Management Research Proposal Essay Example

Time Management Research Proposal Essay Time management is the complex of methods and techniques of the optimal organization of time for the appropriate solution of various asks, projects and calendar events. The major approaches towards the problem of time management are connected with the setting of the priorities, distributing of the task on the minor tasks and cooperation with other people. The factors which influence time management are methods of influence on motivation and control over the results. Various psychological trainings are conducted for the improvement of the personal ability of time management, because nowadays this issue is quite relevant, as people live in the dynamic society and require fulfilling many problems and tasks. The basic components and means of the successful time management are the personal calendar (this helps to follow the time and to be able calculate the days to the deadline), the list of the current tasks and projects. The matter of time management is actively introduced in the high technologies. For example, one is able to manage time with the help of such programs as Microsoft Outlook, iCal and with the help of the software of the modern cell phones and smart phones. The basic approach towards the problem of time management starts from the personal observations and calculations. One should have a diary and note all the events he has taken part in during the day and how much time he has spent on every task and event. With the help of this information one will be able to construct a logical and useful everyday plan which would help to manage time and set the primary and secondary tasks in the right way. We will write a custom essay sample on Time Management Research Proposal specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Time Management Research Proposal specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Time Management Research Proposal specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Time management is the ability to operate time in the most intensive way and the skill to fulfill many duties in the shortest terms. The student who has many wise brilliant ideas about the improvement of the techniques of time management is able to prepare a research proposal and convince the professor in the quality of the chosen topic. The student’s duty is to illustrate the purpose of writing, enumerate the methods and sources used for the research and share the constructive ideas on the time management techniques with the professor. Every student who has troubles with the logical organization of the text of a research paper is able to solve his problem with the advice of the Internet and a free example research proposal on time management composed by the qualified writer. The student can understand the steps of the professional writing, the persuasive manner of the presentation of the arguments and facts and see the right format of the paper with the help of a free sample research proposal on time management. At EssayLib.com writing service you can order a custom research proposal on Time Management topics. Your proposal will be written from scratch. We hire top-rated PhD and Master’s writers only to provide students with professional research proposal help at affordable rates. Each customer will get a non-plagiarized paper with timely delivery. Just visit our website and fill in the order form with all proposal details: Enjoy our professional research proposal writing service!

Fggghgh Essays

Fggghgh Essays Fggghgh Essay Fggghgh Essay MEDALLION COUNCIL PROJECT REPORT FORM CATEGORY:Environmental Concerns PROJECT NAME:Green Holiday Party PROJECT DATE(S):December 20, 2012 FHSAA CLASSIFICATION: 8A_ MAIN GOAL(S) OF THIS PROJECT (give specific goals): * To celebrate the holidays in an environmentally sustainable way * To bring the school community together in order to create crafts from recycled materials * For budgeted alternatives on holiday celebration PROJECT DESCRIPTION (50-250 words): As an eco-friendly way to celebrate the winter holidays, Timber Creek Student Government decided to encourage their students to make the season â€Å"green†. To start this project, bins were placed in each classroom for a collection of recycled materials from students and teachers. SGA then gathered the collection of donated materials from Timber Creek and got crafty by turning them into differently designed recycled and biodegradable ornaments. This way, the students can learn more alternatives to decorate for the holidays by spending little to no money. The assorted ornaments were placed on all of the trees throughout the Timber Creek campus as display for everyone at the school. A separate set of ornaments, bracelets, bowls, and art were made by SGA and put on sale for one dollar in the courtyard for students to purchase during lunch and between classes. The students were amazed with all of the different things you could make with such cheap materials like newspapers, cardboard and plastic that the sales rate became surprisingly high. : The ornaments on the trees spread holiday cheer throughout Timber Creek. Timber Creek SGA showed the students that there can be budget-friendly and eco-friendly ways to celebrate the holidays. EVALUATION (Were your goals met? What changes would you make? ) The Green Holiday Party was an environmental and educational success. Timber Creek Student Government was able to sell over 100 recycled and biodegradable ornaments. All of the profits went towards charity to St. Jude Children’s Research Hospital because all material was donated. Timber Creek students were very involved in this project by purchasing ornaments and walking around the courtyard to notice all of the different-looking ornaments made out of recycled material. The ornaments on the trees spread holiday cheer on the Timber Creek campus. To improve the project next year, SGA could consider asking for donations earlier than just a week prior to the project.

Leagal research Term Paper Example | Topics and Well Written Essays - 4000 words

Leagal research - Term Paper Example According to the conditions that existed before the Land Registration Act of 2002, adverse possession was not valid if the illegal occupant gave written notice of the true owners or if the actual owners physically occupied the land. After twelve years of occupation, the squatter on land could apply for registration of title as proprietor of a new or registered estate.   Therefore, by way of these limitations, the granting of title to the squatter was provisional and the required time period had to elapse before a squatter could legally claim the title to the land. However, the important factor that existed was that the issue of ownership did not rise in this case of adverse possession before the Land Registration Act, what the squatter gained was merely the right to continue to possess the land and enjoy complete rights to it as if he actually held the title of the property. But according to the provisions of the new Land Registration Act, which came into force on 13 Oct 2003, squatters may directly put in an application for ownership. The law relating to adverse possession has undergone several changes, whereby the issue at stake is not title to the land,   so much as direct ownership of the land, either by the squatter or the paper owner. In a recent case, the Court suspended the possession order against a widowed mother who had enjoyed possession of land for thirteen years registration Act of 2002   clarifies that no matter how long the possession of the land, it will not bar the paper owner’s title to the registered land. Adverse possession in itself will not give the squatter the right to register the land. The application must be made on an ADVI form and be accompanied by a statutory declaration. The owners must be notified and will have the right to oppose the squatter’s claim for ownership and title to the property,   there is no guarantee of success if the land is registered, even if fences have been erected by the squatter.

Memoirs of a Geisha Essay Example | Topics and Well Written Essays - 1500 words

Memoirs of a Geisha - Essay Example In the latter part of the novel, the setting describes the dawning of the 20th century. Overall, Golden echoed the cultural, social, and political historical events in the East Asia through the memoirs of a typical entertainer. This essay functions as a review of Arthur Golden’s Memoir of a Geisha through an in-depth analysis of the novel’s literary elements and historical explorations on Japanese culture. Around 1600, until the late period of 1700s, geishas were men who used to perform and sang theatrical and artistic presentations.1 They were known then as professional entertainers and disciples of the visual arts. Later on, women entered into the world of geisha and became more prominent entertainers than men. Female geisha apply distinctive make up, wear elaborate hairstyles and fine-looking silk kimonos, and abide by the doctrines of obis and rules of propriety. They live in the abode of whoever bought them and finance their education. Their education and artistic training includes performing tea ceremonies, serving food and beverages, playing music and singing, conversation, and dancing. A geisha community has staffs who manage booking appearances and performances of geishas on private gatherings. In the advent of modernism, geisha has been becoming a remnant of Japan’s old society. Most female Japanese are now interested to and preoccupied by emerging career opportunitie s than becoming heirs of and perpetuating cultural traditions. In writing the Memoirs of a Geisha, beside from his academic studies on Japan’s cultural traditions and arts, Golden crucially used the information he elicited from a legendary geisha. He gathered such personal and historical details to bring a fictional novel into birth. That novel is now considered as a historical fiction because it tells a story of a fictional person from a far flung era, which is entirely

Why do people smile Essay Example | Topics and Well Written Essays - 1500 words

Why do people smile - Essay Example Many scientists believe that one of the reasons why people use facial expressions such as smiling is simply to show to other people how they feel and what they feel. It is also believed that facial expressions are understood in the same manner all around the world as Max Eastman said â€Å"a Smile is the Universal Welcome.† The inner state of emotions is manifests through the facial expression. Someone is believed to be showing his calmness through smiling; having a friendly attitude towards others, and others could be distinguished through different kinds and types of smiles as one of the unknown authors quote â€Å"Everyone smiles in the same language.†. A smile is a facial expression that shows the upward contours at the ends of the mouth. There are times wherein the sparkle of the eyes expresses the smile and not the mouth. However, smile communicates a thousand words. Most of the time, smiles indicates happy signs such as joy, happiness, and love. However, there ar e kinds of a smile that show involuntary expression of anxiety known to be the grimace, or even serve as an expression of embarrassment in a shamefaced sort of way. Smile is rooted within our primate nature that depicts positive response to social relationships. It is considered to be a universal positive sign of social relationship. Smile is a positive tool to convey other people of different races and culture about their feelings and nature. History of Smiles Most of the time, happiness is always associated with smile, but to consider, there are still many types of smile that does not necessarily have that connotation like sneer, snarl, smirk etc. Different expressions in relation to smile were considered in tracing and studies with the history of smiling. Huge data have been gathered from art, history, and biology to unveil the nuances about the human smile after which some interesting facts were revealed. For example, there are beliefs that the supreme enlightenment is reflected In the holy smile of Buddha. On the other hand, open mouth smiling in the Victorians was obscene. In the behavioral and psychological aspects, it was explored how and when in infancy smiling considered to be an act of communication. In art history, the famous smile of Mona Lisa as well as the sculptured heads of Ming dynasty was studied in relation to smiling. Types and Reasons to Smile Thirty million years of human evolution produced different types of smiles that anybody can currently wear for all accessions and different situations. 1. Sweet Smile – This is the type of smile that can melt a heart, hard to resist like in just one look, you know you are done for it. â€Å"I have been hijacked several times over this smile.† This smile is manifested in all ages with pure intention of recapturing the true picture of a contented life. 2. I am in Love Smile – this type of smile is unmistakable from the rest of the smile. This smile exudes the energy of having a pu re love and bliss. This type of smile does not necessarily need to be romantic smile and can also be applicable to one’s favorite pets. This is usually manifested to young adults and adults or in the mature people. 3. Most Beautiful Smile – This type of smile is the one considered to be the breathtaking smile. This is the smile that could skip a person’s heartbeat. Once encountering this type of smile, one can be mesmerize and would forget the world for a while. This is usually seen to young adults as a part of their growing up in their transformation to the adulthood. 4. Happy Smile- In this type of smile, one can see the reflection of a happy and a joyful heart. This is the smile that radiates pure happiness and most often manifested in children. 5. Thoughtful Smile –

Community Resettlement Following Residential Care

Community Resettlement Following Residential Care Promporn Dokphutsa Task 1 Explanation of Te Tiriti O Waitangi and its application in the social services Te Triti O Waitangi was signed on 6th February 1840 at Waitangi. It significant to maintain the benefits of Maori people who living in New Zealand. It is concluded 4 important principles which are partnership, protection, participation and permission. These 4 principles are the basic necessary needs for Maori in term of living and culture. Therefore, while Maori people get engage into any social services, it is responsible for social workers to be aware and make sure that Maori clients have been treated with appropriate services. Firstly, partnership refers to working together for agreed outcomes. A a social service organisations must ensure providing policies that the needs of Maori are taken into description when cooperating with Maori client and their family/ whanau. By building trust and rapport with Maori clients and their family/ whanau is the first thing to consider introducing yourself and getting to know more detail of clients by making friendship. As well as involve clients in every processes of care plan such as let them sign the contract to ensure health safety support and fully inform need to be used. Secondly, protection focuses on client’s privacy and safety. The social workers may following the Code of Rights and Code of Conducts to maintain client’s confidentiality while attending social service. As well as respect the right of Maori to enjoy their taonga in social service settings. To be able to make important decisions those are in their best interests. Thirdly, participation is focused on service accessibility for Maori to make sure that their needs are met by asking or allowing them to participate in their care plan until discharge from residential care. Also family/ whanau engagement at all levels of service is another way to practice participation principle. Lastly, permission is important for social workers to be considered while engaging to social service. Maori clients must be free to speak Te Reo Maori and participate in any Maori spiritual or culture practices. To sum up, 4 principles of Te Tiriti O Waitangi are using to maintain and promote Maori’s physical and mental well-being and safety. Therefore, social workers have to provide as much as possible resources for Maori clients to make sure they needs are met and bi-cultural perspective by following Te Tiriti. Task 2 Manage the intake process of a person discharged from residential care. Context setting Residential support to Adult(18-65yrs) with an intellectual disability Individual Group Summary of reason residential care was required SH Adult (23) A Maori lady is being discharged from a residential care after she has completed to 6 months stay. SH had diagnosed with Perthes Syndrome (Childhood disease of hip joint) since she was born. But when she is growing up she started showing challenging behaviour included physical and verbal aggression such as throwing, hitting, kicking, spitting, swearing and pinching. Therefore, her family/ whanau suggested transferring her to stay in the residential care facility to develop social skills and to be independent in her environment. Contribution to managing intake process Date Notes/ key of information provided to the person 01/03/14 Receiving and collecting information of SH. Receiving and recording referrals for a meeting. Contacted SH family/ whanau and other key people and gave them access to the information for the meeting. 02/03/14 Service co-ordinator, house leader, CSW, Mother, GP, caregiver and healthcare professional have a meeting regarding to the improvement of SH. 03/03/14 All parties were agreeable that SH is ready to go back to the community. Summary of information provided to the person regarding the role, function, services and legal responsibilities of the social worker and social service provider. The intake process helps to identify and assess a client’s current situation, issues and needs as well as to determine the most appropriate and effective means of helping the client. Social workers and social service provider have to concern about client’s safety and wellbeing first before making any decisions during the process of discharged. Therefore, gathering data (qualitative e.g. interview/ quantitative e.g. number) to get personal information of client is necessary. It could come from the client, family’ whanau, friends, health care professional or other keys people who relevant to the care plan. Also physical and mental wellness of client is important to make sure the client is ready to go back to the community independently. Intake and Assessment is a reverential, organized process of gathering personal information of either clients or clients’ caregivers in order to facilitate service providers as well as clients to make informed decisions about the provision of the programme and/ or services. Social service organisation should make sure that they have progress their own timeline for intake and assessment that suits their programmes which lead in safe environment and suitable for the client/client’s caregiver. Notes/ key points of how you completed intake procedures according to the discharge plan, legislation, ethical practice and in accordance with your workplace standards/ requirements. Roles and responsibilities As a social worker will need to create suitable and focused on working together with clients, taking into account individual differences and the cultural and social context of the clients situation such as understands the concepts of culture, class, race, ethnicity, spirituality, sex, age and disability. Allow client to participate in the processes by motivates and encourages participation. Assists clients to gain their self-determination over their own environments. Provides choices for the client, gives accurate information by which the client can best decide. In working with clients, the social worker uses her/his personal characteristics appropriately. May attends supervision to develop best practice. Written policy and procedure Admission criteria. Intake and Assessment procedures. Documents to be completed and retained. Procedures to follow when a client cannot be assisted /referring on. Information to be provided to clients. Legislation relevant to the organisation. Others notes/ reflections on the intake process. Client’s safety and wellbeing must be the first consideration of the social service provider before completed intake procedures according to the discharge plan. Task 3 Contributions to assisting the person to manage the transition from residence to the community Date Notes/ key points of any meeting or other communication details of actions related to assisting the person. 05/03/14 SH’s family/ whanau was consulted about the discharge from residential care facility. 06/03/14 Discuss with SH about her interests and goals. 08/03/14 Support SH in term of decision-making in her interests and being independence. How did the assistance you provided encourage self-determination and discourage dependency on the social service worker or social service provider? Respect the right of clients to self-determination and assist clients in their efforts to identify and clarify their goals. As well as giving an opportunity for clients to request and ask for their interests or needs, but always have to be considered about safety and wellbeing of client and people around. Social workers should use clear and fully inform clients of the purpose of the services, risks, limits to services, relevant costs, reasonable alternatives, clients’ right to refuse or withdraw consent, and the time frame covered by the agreement. Then, social service worker or social service provider has to be responsible to follow and review of client’s self-improvement after discharge from the residential care. What people did liaise with in the community and how did this assist parties to the plan to contribute to the person’s resettlement? Disability service agency is responsible to provide resources that suitable to the clients by following client’s needs and requests. Also assisting connects the client with plans and resources in order to help them cope. However, relevant factors may include client’s abilities, her resources, her needs, client’s goals, and identify what is important to the client, also any risk factors. What resources did you manage, and what arrangements needed to be made for the transition from residence to community? -Safety is the most important and first consideration for the social service provider to be aware and ensure client’s physical and mental is safe. -As a social service provider has to be aware of â€Å"client’s cultural needs† to practice as a Maori. As well as promoting spiritual practice to maintain client’s customs and beliefs. Additional, cultural assistance should be provided to avoid of cultural conflicts. -Disability needs of client is another factor to be considered. To ensure client is living in safety and friendly environment with her disability. And maintain physical comfort in her daily routine. -Health needs for client may assist by regular visited of health care professionals and assist her with medication needs. -Language and communication should be clear and understandable to client and her family/ whanau. Additional, interpreter may provide if needed. Other notes/ reflections on the transition to community As a social service provider makes sure the client is living in safe environment and surrounding with positive people and activities. Therefore, it may help client to improve her social skills and being independence in community. Task 4 Assist the person to resettle in the community following residential care Date Notes/ key points of any meetings or other communication details of actions related to the person 09/03/14 Provide choices and opportunities for SH in term of her interests. 10/03/14 Allow SH to make her decisions by ensure respectful and confidentiality. 11/03/14 Fully inform to SH family/ whanau regarding to her decisions. Then discuss how to provide service and make her needs to be met. How did you encourage self-determination and discourage dependency on the social service worker or social service provider? Encouraging self-determination: -Outlined agency’s objectives and appropriate legislations, backing up agency orders/kaupapa. Provided information and fully informed SH of the limitations and possibility of the meeting, and allowed her to define the best options and which issues I could help her with. Discouraging dependency on social services: -Allow SH to express her possible solutions and choose her own best options. -Where possible the agency would step away, so that SH could step up. -Allowed SH to figure out so called â€Å"emergencies†. How did you assist the person to identify requirements for life in the community, i.e. set aims and objectives? Organised first meeting to provide intake assessment and referral accepted. Then second meeting had set up to interview with SH to discuss her particular needs at this point in time. Ensure effective communication is being used and document her needs and prioritise what need to be done first into an action plan. Lastly, arrange the key persons who would be responsible to action each of the itemised needs. How did you assist the person to evaluate their participation in the community against their aims and objectives? Identify progress against plan and review. Then asked scaling questions as to where SH felt she was in agreement to her hopes and her interests. How did you assist the person to establish a community lifestyle that focused on both their safety and the safety of others? -We established community supports before her transition such as 24/7 emergencies call if need any help. -Educate basic skills to her family/whanau how to deal with her aggressive behaviour while she is living in the community. -We discussed goals that will motivate her to gain her social skills and make more friends. What progress against the discharge plan was achieved? Her mental health status was unstable, according to the Epilepsy. Therefore, her seizures are managed by medications and need to be observed by health care professionals at all time if possible. What further options (if any) were identified? It is important to note that staffs have to be familiar and consistent with client when giving her social services to avoid of challenging behaviour and accident that may happen. Other notes/ reflections on the re-setting of the person Avoid confrontations with client and do not say â€Å"NO† to her. Do not say â€Å"Don’t do that† try to say â€Å"First you do†¦ (Something she may not like to do), Then you can do†¦ (Something she like to do)†. Task 5 Application of social service theory Maori Model of Practice -Maori model of practice within utilised social work practise research and validated to provide best practise. -Maori models of practise have holistic approach -Wellness of whakapapa focus opposed to individual focus. For example -Te whare Tapa Wha (four cornerstones of Maori health) including: i.)Taha tinana (physical health): healthy eating, sleep, physical activities, safety awareness and proper hygine. ii.)Taha wairua (spiritual health): beliefs, culture religion. iii.)Taha hinengaro (mental health): positive thinking, positive behaviour and healthy lifestyle. iv.)Taha whanau (family health): emotional support, financial and responsibilities. Social work knowledge, skills and values (Te Kaiawhina Ahumahi 2000) was a useful resource for the social workers to be used as a guideline to work in appropriate way and proper practice while giving services to the clients. Social policy theory involves the study of the social relations necessary to promote human wellbeing and things that affect the kinds of life. It can be love and safety, a job and money. References: http://www.polity.co.uk/shortintroductions/samples/dean-sample.pdf http://workplacewellbeing.org.nz/mana-mahi-resource/workplace-wellbeing-guide-6-working-with-te-tiriti-o-waitangi/ http://www.hdc.org.nz/education/presentations/the-health-and-disability-commissioner-act-and-the-code-of-rights-and-methadone-treatment

Essay --

Over the years, substantial studies have been carried out to study the relationships between various personal characteristics and organizational commitment. In the meta analysis of the antecedents of OC, Mathieu and Zajac (1990) and Meyer et al. (2002) suggested that demographic variables play a relatively low relationship with organizational commitment. Meyer and Allen (1997) denoted that the personal characteristics, which can be measured by the demographic variables and the dispositional variables has little influence with affective commitment. Personal characteristics such as age, gender, and education levels will be reviewed in this section. Age correlates positively but weakly with all three components of organizational commitment (Meyer & Allen, 1984; Mathieu & Zajac, 1990; Mohammed & Eleswed, 2013). Age is significantly more related to attitudinal (affective commitment) (Mathieu & Zajac, 1990). Meyer and Allen (1984) explained that there are several reasons why older workers are more attitudinally committed to an organization, such as greater job satisfaction and having recei...

My Choices for Room 101

The first thing that I would out into room 101 is the money grabbing, cold-hearted, kill joy mugs. These people walk around, head down, scribbling away in their nasty little books, feeling proud of ruining yet another innocent person's day. If you haven't guessed yet, I am talking about the selfish traffic wardens. 99. 9% of vehicle/car owners don't even realise that they have done anything to deserve a parking ticket! How would you like it if you had paid for a 1hour pay and display ticket and you came to your care at 1 minute past and a warden was stamping the sticky yellow piece of paper on your windscreen?. For arriving at your car one minute late you have to pay a massive fine of i30. Right, imagine this. You have just had the most wonderful day out with your family, and you all had a good time, suddenly you walk over to your car to find the dreaded yellow ticket. The smiles have now hit the floor. But wait, you check your paid and displayed ticket and you are back before the expiry time†¦ so why are you getting charged? Then you read the note†¦ You put your parking ticket on the wrong side of the windscreen. How can there be a right and wrong side to put a paid and displayed ticket? As I said before, selfish, and the wardens get a little gold star off his boss!! So, I am sure that you will agree with me that the only way to avoid getting a parking ticket is to leave you windscreen wipers on full speed when you leave your car Katie Price: Speaking about brassy and common, it would be rude not to mention the queen of brassy and common; â€Å"Jordan† aka Katie Price. Without a doubt I would send this excuse of a woman to room 101. Every time I step into a newsagents or corner shop she is on the cover of â€Å"Ok! † magazine, why? Why is somebody so talent less so vulgar and so disgusting branded a â€Å"celebrity? † The lengths she will go to for money makes me want to vomit and question why she's so popular. She continuously puts her children in the spotlight and exploits them for all that there worth. She often sets the camera on them in her countless reality programmes where you can see from her vulgar language what a disgusting person she is. Constantly she moans to the media how hard it is to care for her son's illness, the same son that when she was pregnant with him spent most of her time drinking. The media being a joke it has announced this woman â€Å"Mother of the Year. Is a â€Å"Mother of the year† one who swears and makes crude comments over national television, appears in countless men's magazines, and stumbles out of nightclubs confused? I could actually not think of a worse role model for teenage girls – even younger! Than Katie Price, an anorexic glamour model that has nearly died during plastic surgery trying to perfect the â€Å"perfect† looks The first thing I have chosen to talk about as something I hate most is adverts. Whether its adverts on the television or in a magazine, they are all greatly irritating and I think many people will agree with me. I am going to talk about tele advertisements. Tele adverts are highly annoying and unwanted by everybody. For example, lets pretend you have just turned on the tele and have flicked onto an interesting movie. It's a horror film, your favourite. Your getting really into the movie and enjoying it, the suspense is building up and your dying to know what's going to happen. Your coming to the climax of the film, you cant wait to see what happens and your on the edge of your seat†¦ nd then the film stops and is replaced for 2 to 3 minutes of adverts. Your sense of excitement has disappeared immediately hasn't it? When the film eventually appears back on your screen, you have lost the desire and excitement to watch the movie that you had just 3 minutes ago. Research shows a massive 91% of people agree with us, saying adverts ruin television programs, and a huge 79% of people asked said they wished advertisements were banned! So, what I wonder is why aren't adverts getting stopped forever? Well, when asking around I've been told that some people wrongly think adverts are useful, saying they use this time either to go to the toilet or make a drink or snack. Well, when counting up the amount of advert breaks in-between an hour-long program I was watching yesterday, there was a massive 4 breaks interrupting it! No way do people need to get up and do these so-called useful things 4 times in an hour, which is every 15 minutes, which is ridiculous! Furthermore, adverts are there simply to advertise different products or services. But, who actually watches the adverts? Definitely not me, and I'm not the only one. A massive 94% of people don't pay any attention to the adverts, and 86% of these people change the channel over whilst the adverts are on. So, adverts, they do nothing but annoy people, they ruin the programs you watch and the advertisements don't get any attention by the vast majority of the population, therefore meaning they aren't doing the job they are there for. They are annoying and pointless, and I am sure everyone will agree they should definitely be put into room 101.

Greek Grave Steles essays

Greek Grave Steles essays The portals to immortality-Greek Grave Steles To us who live in modern times the melancholic look that we find in the sculpture of cemeteries throughout the world is something we take for granted. Although its authenticity has been lost to us, this so-called look can be traced back to 5th century Greek funerary sculpture. For us it is only natural to associate such a look with death. However, as the above verse elaborates, the Greeks viewed death somewhat differently from the way we do. To them death freed their souls and brought true happiness: then why does their grave sculpture look so pensive and thoughtful? It is because unlike today where the dead are only represented figuratively in a sobbing angel or mournful cherub, the Greeks depicted their dead as they were in life - life which was full of uncertainties and burdens but also with simple pleasures that made it all worth while. The Greeks successfully combined these two juxtaposed experiences, and harmonized its contradictions to portray in steles the individual, whose simplicities and complications was a reflection of the bitter-sweetness of life. No where is this combination more successful than in the Greek grave stele of the 5th century before Christ. The 5th B.C. encompassed two distinct periods: the early classical and the high classical. However both these periods shared the uniquely contradicting, constantly explorative, and modestly idealistic vision of life, which made the subjects of the stele, at their moment of death, all the more human to the observer. Neither the previous Archaic period, nor the following 4th century, or the preceding civilizations quite so convincingly capture for the observer the poignancy of death the way a fifth century BC stele could. The period of the 5th century B.C. is sometimes referrd to as the golden age, which is the height for Greek art and civilizations; and ironically has its beginning and ending in war! ...

ol grande Essay

ol grande Essay ol grande Essay GURL I JUST NEED ANSWERS THNX FEWNNFEWFWFEFWEFFFEFEWWFW hakespeare stresses the point that humans can be polarized by reason and emotion. These two poles differ in all aspects, while both are gathered in man. Hamlet, the protagonist of Shakespeare’s greatest work, is the sample of this polarization. The emphasis in Hamlet on the control or moderation of emotion by reason is so insistent that many critics have addressed it. A seminal study is undertaken by Lily Bess Campbell in Shakespeare's Tragic Heroes, Slaves of Passion. John S. Wilks, in a masterful of examination of conscience, explores "the subsidence in Hamlet of virulent passion," and notes "his accession to a renewed temperance" achieved through "chastened self-control" (The Discourse of Reason: Justice and the Erroneous Conscience in Hamlet 139, 140). Shakespeare, thorough this character, tries to introduce and show this great feature of man which had been, is, and will be with human beings. As we shall find, though Hamlet is filled with references to the need for rational control of emotion, the play probes much deeper into the relation between reason and emotion-particularly with respect to the role of reason in provoking as opposed to controlling emotion. In this paper, it’s going to be noted how the task of controlling emotion by reason is problematized by Hamlet and other characters in the play. The concept of the sovereignty of reason over emotion derives from the classical definition, adopted by medieval Scholasticism, of man as the rational animal whose reason has the ethical task of rationally ordering the passions or emotional disturbances of what is formally termed the sensitive appetite (referred to by the Ghost as "nature" [1.5.12]) with which man, like all other animals, is endowed: "All the passions of the soul should be regulated according to the rule of reason . . . " (Aquinas, Summa Theologica I-II, question 39, answer 2, ad 1). Hamlet concurs, when praising Horatio "[w]hose blood and judgment are so well commeddled" (3.2.69): "Give me that

Political-economic ideologies, the nonprofit sector, the American Essay

Political-economic ideologies, the nonprofit sector, the American welfare state in the USA, and policy prescriptions for p - Essay Example Thus, at some point, the complex battle of these political parties complicates the deliberation and implementation of certain social and economic policies on the practical grounds. In this paper, analysis of the three major political positions will be discussed; namely, the left, the right, and the centrist movements. In here, we can see how the political spectrum affects the government, the private sector, and the non-profit organizations in the society as they try to give solutions to the problems of poverty and social welfare. The Right Conservatism, liberalism, libertarianism and nationalism are the common terms associated with rightist movement. The right usually pertains to the Republicans in the United States as influenced by Nixon, Raegan, Goldwater, Gingrich, Mc Carthy and many others (Bell xii). The origin of this movement can be drawn back from the ideas of aristocracy and monarchism. In this perspective, the preservation of control in the government usually takes over the policies for economic and political strategies (Bell 56). Basically, the rightist position in economic policies gives more focus on the ‘free-market’ system (Bell 463) which consequently supported the growth of capitalism in the community.

Reverse logistics acceptance into the world Research Paper

Reverse logistics acceptance into the world - Research Paper Example In addition, variant finished goods or even the associated information gathered from the locale of consumption to the eventual section of the purpose or even recapturing value and also proper disposal is undertaken and controlled by reverse logistic department. The chain process and increased requirement in terms of roles validate the requirement for a senior level executive position to manage the process. Other inherent activities in the reverse logistics include roles like entailed remanufacturing or even refurbishing activities which stringently require supervised reverse logistics operations and must be checked by a superior person from the company or military (Greve & Davis, 2012). The empirical evidences are mainly quantitative or qualitative portions that indicate the essence of the superior’s personnel in the process of reverse logistics. According to (Rogers & Tibben-Lembke, 2009), international market has been exposed to various manufacturers who have adopted various mechanisms to capture the trust of the clients. Trust from consumers helps in raising the image of the company and thus ensuring that it continuously produces. The global market has one main factor of competition as a key segment to keep on operating in the market; production of quality products. Most companies may error in terms of design process of their products, and that forms the basic reason for recalling of certain products in foreign markets. The management of the process of recall is a tough process and demands supervisions and provisions of various conditions. Most of the warranties offered must checked if the clients complied with them all. Some products malfunction due client’s negligence. The relevance of designing superior reverse logistics personnel lies in the vital supervision of the analysis of the warranty process and facilita tion of the transportation process. Reverse

Advantages and Disadvantages of a PRP System Research Paper

Advantages and Disadvantages of a PRP System - Research Paper Example PRP system was a big idea of the late 1980s. It was viewed as the answer for motivating people and developing their performance. Nearly 40% of the organizations used in 1998 for management, 25% for non-management. The wave turned reverse PRP in the 1990s when the previous schemes were not delivering the expected results. Extensive innovations in compensation systems and, in particular, a variety of attempts to link pay to a measure of performance have been witnessed in recent years. Those innovations have been related to wider initiatives in order to improve the performance of organisations and in particular efforts to increase employee involvement. On the whole, there has been systematic research on the effects of performance-related pay (PRP) schemes. Also, existing results seems a little bit contradictory, with some studies suggesting that PRP schemes might have a positive influence on organisational performance. The majority of existing research focuses on individual-based PRP, e specially piece-rates, in spite of the existence of a wide variety of schemes that are neither based on individual performance nor even a tangible measure of output. Many PRP schemes focus on paying to a work-group or firm performance measures. Some, on the other hand, is based on subjective measures of output, such as merit pay. There are also schemes that link a component of pay to the profits of the organisation or offer employee’s shares in lieu of cash as forms of team PRP scheme. Furthermore, these can also be regarded as similar to PRP schemes, although involving a very indirect link between performance and pay.

Computer Crime Essay Essay Example for Free

Computer Crime Essay Essay Computer crime is an ongoing issue that we continuously see, and a major problem with this is that most people do not realize the harm that computer crime can cause. Computer crime is also a niche that continues to grow. This is based on the fact that there are many different perceptions about what computer crime is, and the harmful effects it can have. Because there is a gap between traditional views of what cyber crime is and the actual realities of these crimes, it is a criminal offense that will continue to happen. A major issue within this industry is the fact that citizens, law enforcement officials, prosecutors, and the government don’t put cyber crime at the top of their list of dangerous crimes is because the actual act of computer crime is not in itself viewed as being dangerous. This is a traditional view of computer crime, and the book goes on to explain that, â€Å"many [stereotypical] computer criminals are non-threatening, socially challenged individuals, and 36.3% of officers believe that investigation of computer crime interferes with their ability to concentrate on ‘traditional’ crimes† (Britz, 7). Because police tend to not look too seriously at these crimes, the general public will form their own, similar opinions on the matter. This gives people an inaccurate belief about the effects of cyber crime. In fact, computer crime can and many times is violent today. One area of computer crime that has become particularly dangerous, especially for younger generations is cyber bullying. In recent years, we have seen more and more suicides related to cyber bullying then ever before. An example of this can be seen in the case of the United States v. Lori Drew. Lori was an older woman who pretended to be a teenaged boy and began to talk and soon after started an online relationship with a 14-year-old girl. The girl eventually began to fall for the fake 16-year-old boy that Lori Drew created. After a series of conversations, their â€Å"relationship† ended with a message from Drew telling the girl that nobody actually liked her and she should instead kill herself. Unfortunately, the 14-year-old girl, being highly impressionable and because of her feelings for this fake teenage boy, took the advice and ended up killing herself. A big issue we have seen with lawmakers imposing laws to prevent cyber crime is that, it is  such an advanced form of crime that many times it is unclear if there was an actual crime committed and if so where/when it happened. In past situations, â€Å"legislative bodies and judicial authorities have been slow to respond† (Britz, 5). This slow response allows for those committing crimes in cyber space to avoid punishment and lets these criminals continue their illegal operations. Another problem within this criminal sector is the gray area between, â€Å"someone who accesses information without authorization and someone who is actually committing an act in cyberspace meant to harm someone or destroy property† (Webster). Another traditional view when it comes to cyber crime that is probably the most commonly thought, is that â€Å"it would never happen to me†. The average American does not think that they could be a computer criminal’s targets. These people believe that because they aren’t millionaires and instead an average income American, cyber criminals won’t go after them. This unfortunately is not the case, and because these people aren’t taking the proper steps to protect themselves, they are becoming easier to target. In 2004, 54 million Americans were subject to email attacks by â€Å"phishers† looking to steal financial information from people. Roughly 4% of these 54 million people gave away their financials including credit card numbers, addresses, phone numbers, etc—that is almost 1.7 million people! In the year 2003, 1.2 billion dollars were generated in cyber attacks on average Americans. But computer criminals are not just using this phishing approach to steal information and money. They are practicing using key logging and spyware to steal passwords and other private information that can allow these people to go unnoticed while spending your money. Despite the fact that we see more and more security be put in place to avoid these issues, it continues to happen because so many people in our society believe it will not happen to them. But what is instead happening, is more of these average people are being targeted because they are essentially making it easier for these criminals to steal their personal information. While these criminals certainly could steal more money from millionaires, going after these more average Americans is easier and safer (Wilson). With how technology dependent our society has become, we see more and more  hacking crimes today. There even exist groups out there that have members from all over the world that collectively hack different websites. For example, Anonymous is probably the most well known hacking collective in the world. Parmy Olson’s book We Are Anonymous: Inside the Hacker World, she discusses the history of the group and the attacks that they have done. This group would like us to believe that they are an activist group that seeks freedom for all people, but has hacked financial institutions such as PayPal, MasterCard and Visa. They want us to believe that they are freedom fighters and simply believe in an unregulated Internet, but they tend to go after websites and companies that simply disagree with their message. It is kind of a double-edged sword, because while they are preaching about freedom of speech, they then in turn go after people who disagree with their message. Olson even discusses the fact that the group went after her because of the books she was writing about this organization. People are definitely becoming more aware of the dangers of computer crime, many Americans still do not see the detrimental effects that cyber crime can have on society. These people that are blinded by traditional views of computer crime, have become the target of attacks. Their lack of preparations have allowed cyber criminals to go after them and gain money through their computer skills. Works Cited Britz, M. T. (2013). Computer Forensics and Cyber Crime and Introduction (3rd ed., Vol. 3). Upper Saddle River, NJ: Pearson. Olson, Parmy. We Are Anonymous: Inside the Hacker World of LulzSec, Anonymous, and the Global Cyber Insurgency. New York: Little, Brown and Company, . United States v. Lori Drew. (Feb. 2008): California . 2 Jul. 2012. news.findlaw.com/wp/docs/cyberlaw/usdrew51508ind.pdf. Webster, S. C. (2013, June 20). Lawmakers Propose Cyber Crime Reforms. Retrieved from Raw Story website: http://www.rawstory.com/rs/2013/06/20/lawmakers-propose-cyber-crime-reforms-inspired-by-aaron-swartz/ Wilson, T. (n.d.). How Phishing Works. Retrieved June 30, 2013, from How Stuff Works website: http://www.howstuffworks.com/phishing.htm

Starship Troopers Essay -- Analysis, Heinlein

The Novum presented in Starship Troopers is the rule of the Veterans and the resulting primacy of the military. This Novum sets the novel up as a utopic pandering to a readership demographic that the author himself is a member of. This is a normative sci-fi construction. Starship Troopers deviates in that the true target readership is the young man who has not yet been given a chance to join up. He is meant to gain a favorable understanding of the military man by sharing in his dream. The dream then - the world created – is the persuasive device. Heinlein begins by claiming historical inevitability for his Novum. Once our decadent civilization falls, the veterans; as the faction best equipped to counter anarchy, will simply take over police and then government functions. Further, â€Å"those [early] veterans, since they were finding it necessary to hang some veterans, decided that, if they had to do this, they weren't going to let any "bleedin'†¦ unprintable" civilians have any say about it.† (198). Which is to say that the distinction between soldier and civilian was built on the soldier’s resentment of their task. This implies that the soldiers blame the societal collapse on the decadence of the civilians. This is partially countered when veterans are stated to be just as likely to commit a crime as non-veterans (199) but more fully reaffirmed when it is stated that â€Å"[democracy] failed because the people had been led to believe that they could simply vote for whatever they wanted†(76). Re gardless, this is where Heinlein introduces his system of franchise, and it too is conceptualized as an organic and obvious development. These two classes are essential as the book is a bildungsroman and its action is of comparison between the t... ...the appeal of the life of the soldier and even of the validity of his Novum as a government form (he makes explicit reference to Technocracy, the nearest equivalent (199)). I do find the argument convincing, but perhaps not as much for the younger reader. The best advantages of military service presented are acquiesce and contentment, in short, the death drive - the desire to live less – a desire I hope is not well formed in the young reader. The arguments for the superiority of the military man are less convincing since they rely on a pretty problematic altruism founded on species survival over the individual but they are serviceable and no one debates with someone who wants to sacrifice himself anyways. Overall, if the capitalist game of meritocracy appears a bit too rigged and the death drive kicks in a bit early, military service is shown to be a good option. Starship Troopers Essay -- Analysis, Heinlein The Novum presented in Starship Troopers is the rule of the Veterans and the resulting primacy of the military. This Novum sets the novel up as a utopic pandering to a readership demographic that the author himself is a member of. This is a normative sci-fi construction. Starship Troopers deviates in that the true target readership is the young man who has not yet been given a chance to join up. He is meant to gain a favorable understanding of the military man by sharing in his dream. The dream then - the world created – is the persuasive device. Heinlein begins by claiming historical inevitability for his Novum. Once our decadent civilization falls, the veterans; as the faction best equipped to counter anarchy, will simply take over police and then government functions. Further, â€Å"those [early] veterans, since they were finding it necessary to hang some veterans, decided that, if they had to do this, they weren't going to let any "bleedin'†¦ unprintable" civilians have any say about it.† (198). Which is to say that the distinction between soldier and civilian was built on the soldier’s resentment of their task. This implies that the soldiers blame the societal collapse on the decadence of the civilians. This is partially countered when veterans are stated to be just as likely to commit a crime as non-veterans (199) but more fully reaffirmed when it is stated that â€Å"[democracy] failed because the people had been led to believe that they could simply vote for whatever they wanted†(76). Re gardless, this is where Heinlein introduces his system of franchise, and it too is conceptualized as an organic and obvious development. These two classes are essential as the book is a bildungsroman and its action is of comparison between the t... ...the appeal of the life of the soldier and even of the validity of his Novum as a government form (he makes explicit reference to Technocracy, the nearest equivalent (199)). I do find the argument convincing, but perhaps not as much for the younger reader. The best advantages of military service presented are acquiesce and contentment, in short, the death drive - the desire to live less – a desire I hope is not well formed in the young reader. The arguments for the superiority of the military man are less convincing since they rely on a pretty problematic altruism founded on species survival over the individual but they are serviceable and no one debates with someone who wants to sacrifice himself anyways. Overall, if the capitalist game of meritocracy appears a bit too rigged and the death drive kicks in a bit early, military service is shown to be a good option.

My father, my hero Essay

My father is not a celebrity; he is not such a recognizable face. My father is not a national hero; he is not a multi-millionaire. My father is just an average quiet man, whom I honour and respect. My father was born in 1954, in the small South-Indian state of Kerala. He was the fourth child of my grandfather (late C.M. Thomas). My father managed to succeed well enough in classes to pursue education at Ranny College (Affiliated to Kerala University). In college, he majored in physics and soon went to Bombay, looking for a job. There he completed a financial accounting course and thus received a job offer (for secretary) in Saudi Arabia. He arrived in the Kingdom of Saudi Arabia in 1980, vastly different from the one we see today. While in Saudi, he met my mother, who was working as a nurse in one of the hospitals there. They got married in India and started their married life in Saudi Arabia. Soon after that, he got a job offer as an accountant from one of the branches of Nissan Diesel. He has been a faithful employee of Nissan Diesel for over 20 years now. In the past 20 years, he received many awards and promotions in appreciation for his dedicated service. Presently, he is working as the manager of one the three main showrooms of Nissan Diesel in all of Saudi Arabia. My mom on the other hand, is now the ‘Deputy Nursing Director’ of one of the best private hospitals in the Kingdom. Both my father and mother, hold high executive positions and are a great help to the South-Indian community is Saudi Arabia. My father is a very respected person, both in India as well as in Saudi. In his company, he has a staff of 25 people, working directly under him. My father is a truthful and straight-forward person, who has excelled due to his very unique leadership skills. He has also been a great help/support to many friends & relatives there. I truly believe that people like him are an asset to the South-Indian community. He is an outstanding problem-solver/a troubleshooter and has always been a great help for his company. He also plays a great role in the church as an elder and as an active figure. My father has now decided to immigrate to Canada, far from the land of his memories and dreams to a new land of supposed opportunity for his children. As a role model, my father’s life and destiny is never based him on alone. He has sacrificed his own personal happiness for the well being of his children. The comfort of living in a familiar culture as a well-known figure, has been traded for the future education and happiness of his two children. In choosing this country to settle in, my father is forsaking his respectful position, higher salary and close family. In return, he will gain nothing personally besides the happiness and well being of his children. I truly honour and respect the courage that accompanies such a decision. And for this reason, my father is my hero. He is my role model.

Diabetes Type 1: Stem Cell Research

Stem cell therapy involves the direct transplant of islet cells to potential areas in the pancreas that have the ability to store and facilitate the differentiation of beta cells in the body. Such treatment is currently under progressive study in terms of its effectiveness and the possibility of fortifying the islet transplant’s resistance to autoimmune attacks antibodies. We discuss the actual procedures and different alternatives of stem cell therapy for DMT1 patients. The discussion covers the potential problems being confronted by such treatment, such as stem cell scarcity, autoimmune attacks against the islet transplants, etc.Lastly, discussion also covers the potential alternatives of the treatment, specifically (1) human embryonic stem cells, (2) cultured stem cells and (3) potential xenogeneic resources. In the conclusion, we have found several problems currently being faced by stem cell therapy. These problems include the scarcity of available islet grafts or transpla nts and the autoimmune risks that can dramatically hinder to the success of the therapy. However, various studies are currently being explored in order to obtain potential alternatives, such as xenogeneic stem cell resources, embryonic or progenitor alternatives, etc.Furthermore, we discover different methodologies in stem cell culturing and preparation techniques that confront the immunity problems most especially in post-transplant phase. These include the usage of different immuno-suppressing drugs, such as gastrin, etc. 2. Introduction 1. 1 . Type 1 Diabetes DMT1 is essentially the absence or severe insufficiency of insulin due to the autoimmune (e. g. CD4 interleukin attacks, cellular necrosis, macrophagial reactions, etc. ), environmental or viral destruction of beta cells (e. g. iral infections from mumps, etc. ) or insulin-secreting cells in the pancreas. Although, autoimmune reasons are the most commonly associated etiology that cause DMT1 condition. Apparently, the body an tibodies, specifically interleukins and minor interferons, recognize the antigenicity present on pancreatic islets as foreign substances, which consequently triggers autoimmune responses. The prevalence of DMT1 in United States is approximately 1 in 2500 for the age group of 5 years old, which 1 in 300 for every 20 years of age group.Although the most considerable nature of DMT1 is its autoimmune nature, prevalence of DMT1 in United States and European nations largely depends on two causations: (1) genetics and (2) lifestyle. According to the EURODIAB collaborative study, a registry involving 44 countries in Europe, states an annually increasing rate of DMT1 with approximately 3 to 4%, with a larger increase in some central and eastern European countries . The prevalence of DMT1 among 191 World Health Organization (WHO) member states and for all age groups worldwide is estimated to be 2. % in 2000 and 4. 4% in 2030 . DMT1’s beta cell destruction does not only consider the neg ative effects towards insulin production. Deficiency in insulin can directly lead to moderate to severe hyperglycemia that can further trigger problems, especially in (1) neural systems, (2) peripheral and central vascular regions, (3) cardiac and (4) kidney areas. Vascular complications among DMT1 are associated to different cellular dysfunctions, such as Endothelial Progenitor Cells (EPC) that induce metabolic stress and vascular angiogenicity especially when the cells are decreased.The primary principle that explains the metabolic and cardiovascular dangers of this illness is the increased of tonicity in the blood or also known as fluid hypertonicity. Due to the increased surge of blood glucose levels, fluids, such as blood, lymph, interstitial fluid, etc. , become thicker than its normal viscosity. With this fluid condition, the circulation exerts tremendous vascular and hyperosmolar pressure from major vessels to minor arterioles and veinuoles. Eventually, the prolonged pressur e can lead to various complications, such as eye retinopathy, nephronic damage, nerve ending necrosis, etc.The common treatment being prescribed among DMT1 patients is the continuous administration of insulin injectables in order to fill in the body’s insulin requirements. This is done to temporarily replace or fill in the insulin insufficiency of the body. However, insulin therapy and maintenance are lifetime measures that require continuous commitment, which can greatly interfere in the person’s self-esteem and lifestyle progression. To resolve these potential emotional and psychosocial damages of the temporary insulin therapy, permanent treatments, such as stem cell implants, autoimmune suppressors, etc. are currently being studied with hopes of permanently curing the disease. Stem cell studies have carefully focused in determining the potential strategies in order to induce beta cell differentiation and cellular regeneration, especially among those damaged or destr oyed islet cells. Clearly, with cellular differentiation and regeneration s the goal of stem cell treatment, vast numbers of research discussed in the latter part of the studies have intensively focused their explorations in the disease’s autoimmune nature.Modern studies of beta cells have always been associated to the macrophagial and lymphocytic activities of T-cell mediated antibodies, such as CD4+CD25+, CD+ T-cells, etc. Most studies are determined in configuring the possible strategies of resolving, preventing and/or countering the DMT1’s autoimmune response on both original islets and implant islet grafts. In animal trials, most commonly rodents, autoimmune elements of the disease are somehow resisted when significant dosage of immune-inhibiting drugs (e. g. nfliximab, daclizumab and sirolimus, etc. ) are applied on the islet implants prior to the commencement of stem cell implantation.Several studies (e. g. Gastrin applicationetc. ) have found promising strategi es that can immunize the transplant grafts and possibly the original islets themselves from the autoimmune destruction rendered by the disease; although, modern science has not yet considered the safe applicability and effectiveness among human trials due to the conflicts encountered by the studies, such variations of drug responses or autoimmune actions. On the other hand, the signs and symptoms of DMT1 and DMT2 are both related to the two principal components of diabetes: (1) hyperglycemia and (2) hypoinsulinemia.DMT1 commonly presents its condition with the classic manifestations of polydipsia, polyphagia and polyuria . Physiologically, the three principal signs of DMT1 are extremely integrated and fostered by the body’s sympathetic natural response. For example, due to the hyperglycemic state of the body, the satiety centers of the brain triggers polydipsia in order for the body to increase its fluid intake aiming to dilute the tonicity or increased blood glucose levels. In the process, the body increases the fluid contents in the blood increasing as well the kidney workload in processing urinary output; therefore, producing polyuria.Consequently, fluid loss also causes significant electrolyte losses and glucose malabsorption that trigger body weakness. In order to compensate, the body triggers polyphagia that aims to increase food consumption. The three latter manifestations are considered the cardinal or principal manifestations of DMT1 common to all patients. Weight loss, fatigue, blurred vision, pruritis and muscle wastage are the secondary symptoms that follow with the continuous manifestations of DMT1 cardinal signs .The secondary complications of DMT1 can further aggravate if the physiological hyperglycemia and other associated signs and symptoms are not resolved. Tertiary complications involve severe manifestations that can be fatal in nature, such as diabetic ketoacidosis and possibly diabetic coma. 1. 2. Causes of DMT1 DMT1 has three poten tial origins that are currently under extensive study, namely (1) chronic autoimmune destruction of beta cells, (2) environmental destruction of beta cells that is commonly viral in nature, and (3) genetic abnormality in beta cells and/or insulin receptors .The autoimmune etiology of DMT1, as discussed earlier, involves the activity of interleukin-1 protein cytokine that principally triggers the immunologic response of CD4+ T cells against beta cells. The autoimmune nature has proven the relationship between beta cell destruction and islets’ inflammation due to interleukin invasion; however, studies have not yet determined the principal source of this cytokine production . The issues surrounding the autoimmune proposition in the DMT1 condition is the communicating element/s induced by the disease that activates antibodies’ response against the islet cells.As of the recent studies, no specific communicating agent has been discovered linking both DMT1 condition and its a utoimmune reaction towards islet cells; although, there are numerous evidences that reveal the exact autoimmune attacks against pancreatic islet cells, most significantly on the beta cells. Meanwhile, viral causations have also been associated to the occurrence of DMT1. Common viruses, such as mumps, rubella and coxsackie, have been associated to the destruction of beta cells, which eventually triggers the chronic drop of insulin production .Cytokine-interferon alpha (IFN-alpha) has been associated with the occurrence of DMT1 with hypothetical viral origin. According to clinical reports, IFN-alpha is brought by environmental viruses (enteroviruses) that trigger immune-mediated beta cell destruction. Significantly, therapeutic agents targeting IFN-a may potentially be beneficial in the prevention of type 1 diabetes and autoimmunity . Lastly, genetic abnormalities min beta cell progenitors and cellular differentiations are also becoming part of the controversial cause of DMT1.The idea of genetic causation of DMT1 involves the reduced activity of embryonic progenitors in pancreatic endothelial, which consequently lessens the cellular differentiation of beta cells. With small beta cell count in the body, insulin production becomes insufficient causing cellular tension for insulin production. Prolonged state of hypoinsulinemia or complete absence of insulin in the blood usually results to DMT1 complications. Islet transplantation or stem cell therapy considers the destroyed islet areas that need replacement.According to Rother and Harlan, if patients with greater body mass indices and/or with insulin resistance were also considered for an islet transplant, the 3,000 transplantable islet preparations presently achievable would likely be sufficient to restore euglycemia to fewer than 1,000 patients per year, or less than 0. 1% of patients with T1DM, or approximately 0. 005% of those with either form of diabetes. Despite of the technological advancements of stem cells and islet transplants, most parts of DMT1 condition and autoimmune functionalities are still left undetermined.The scarcity of islet stem cells is not the only problems being faced by islet transplant therapy but also the impending variations of autoimmune activities of the body. Controlled experiments have been conducted on both rodents and primates; however, the results most of the time vary when applied to human samples. Although, such islet therapy have already been applied to human sample and proven to cause independent insulin production; although, medical issues, such as alternative stem cell or islet graft sources, risk of anaphylactic rejections, etc, are still being studies extensively.Therefore, scarcity and further study of the procedure are necessary to further the application of islet stem cell therapy among DMT1 patients. 1. 3. Therapy for DMT1 Stem cell transplant of islets of langerhans, specifically the ß -cells, is now considered as alternative treatment in tr eating Diabetes Mellitus Type 1 (DMT1); although, not all DMT1 patients are applicable candidates of stem cell therapy. Antigenicity testing and severity of DMT1 manifestations as well as autoimmune response to the treatment are usually evaluated before considering stem cell transplant.Through the process of genetic engineering, the autoimmune response of DMT1 towards the islet cells can now be countered by replacing the cellular necrosis of ß-cells. The study explores the different sections of ß–cells stem cell transplant, particularly on (1) the actual procedure, (2) allogeneic and xenogeneic possibilities, (3) the actual condition of DMT1 and (4) the pathophysiological principles involved in the process of disease progress and stem cell therapy.The case of DMT1 is autoimmune by nature wherein the body acts negatively to the islet cells by recognizing these cells as a form of foreign objects. Theoretically, the body’s macrophages and interleukins are alarmed by the foreign or abnormal structuring of islet antigens, which probably resulted due to the extensive response of the cells thriving within high insulin-needing environment. In response, the body’s immunologic centers trigger macrophagial and anti-body mediators (e. g. GAD65 Ab – Glutamic Acid Decarboxylase Antibodies, Iinsulinoma Antigen 2, etc. attacking and destroying the body’s own pancreatic tissues . During these conditions, islet cells chronically declines in number as macrophagial actions subdue and destroy both progenitor cells in the pancreas and those differentiated islet cells, which include the beta cells. With the destruction of progenitor cells, the rate of cellular differentiations for further beta cells and other islet cell types (e. g. alpha cells, etc. ) decline leaving the body deficient of these endocrine hormones.Furthermore, as the existing and pre-existing beta cells die due to autoimmune damages, the capacity of the islet cells to regener ate also decline, which eventually decreases the number of existing beta cells within the islets. Theoretically, According to Xu, Wang and Hou (2008), as the body’s insulin requirement heightens and prolonged, the remaining beta cells experience physiological stress in insulin production, which, if not prevented, can lead to a negative feedback mechanism wherein insulin production complete shuts off its production.DMT1 patients experience decreased and/or absence of insulin production, and usually peaks between early adolescence (10 to 14 years of age) to middle adulthood (30 and above) . Pancreas manifests lymphocytic infiltration and destruction of islets of langerhans, which consequently causes depletion of insulin production. During the past few decades, studies on islet transplantation through mesenchymal stem cells (MSC) have shown to improve the metabolic conditions of DMT1 patients. However, the performances and study results using MSC remains to be questionable.Trans -differentiation of MSCs into insulin-producing cells (IPCs) is considered the principal concept of the therapy; however, other reports have negated these results claiming that it is too difficult to assume and determine the timing and extent of improvement by only analyzing the effects through trans-differentiation. Cellular differentiation and self renewal can greatly vary depending on various conditions, such as existing drug therapies, immunologic sensitivity, duration of the illness, other existing disorder including complications dealt by DMT1, etc.Similar to other beta-stimulating treatments, MSC is considered growth factor stimulant of the surrounding beta cells, which aids in the mechanism of self duplication rather than cellular proliferation. According to Xu, Wang and Hou (2008), â€Å"MSCs transplantation into diabetic animals may prevent apoptosis of injured pancreatic beta cells and enhance regeneration of endogenous progenitor cells through paracrine actions† ( e. g. angiogenic, cytoprotective, anti-inflammatory, mitogenic and anti-apoptotic effects, etc. ). MSC studies are still on the process of development along with animal trials.MSC therapy alternative is process for treating principally the occurrence of hyperglycemia in DMT1; however, the process remains an assumption and currently being studied. In the study of Ezquer, Ezquer and Parrau (2008), MSC procedure has been detected to also contribute to tissue regeneration (e. g. bones, cartilage, infracted heart, brain and kidney). In the study, a test subject with streptozotocin (STZ)-induced type 1 diabetes (C57BL/6 mice) has shown significant cellular neogenesis on pancreatic and renal function as well structure.Somehow, MSC has triggered a potential role of becoming a promising alternative as pancreatic progenitor cells that possess the capacity to initiate cellular differentiations. After the subject received a 0. 5 x 10(6) MSCs via ex vivo expansion, the sample has shown significa nt reduction in blood glucose levels and euglycemic values after a month. With MSC acting as the islet’s alternative progenitor cells, beta cell differentiation can progress to the development of other beta cells, which if continued can trigger cellular regeneration among produced existing beta cells.According to final conclusions of Ezquer, Ezquer and Parrau (2008), â€Å"MSC administration resulted in beta-pancreatic islets regeneration and prevented renal damage in diabetic animals. † This evidence shows the possibility of using MSC in initiating both cellular differentiation and self-duplication. Altthough, Xu, Wang and Hou (2008) still consider this process as an experimental alternative therapy for DMT1 condition. However, the study sample did not consider the potential effects of human autoimmune responses against these MSC grafts.Autoimmune responses can risk the success of graft transplant considering the increased antigenicity present among these islet transp lants, which is a considerable issue that arises in the results of their study. Meanwhile in the study of Feng, De-quan and Yan-hua (2008), they have focused on MSCs derived from human umbilical cord blood (UCB) in order to facilitate cellular transdifferentiation into beta cell alternatives via in vitro. In the study, UCB samples are obtained, while presenting MSCs are isolated for analysis via flow cytometer.In the process, islet-cellular differentiation has been induced for 15 days with or without extracellular matrix gel. This extracellular matrix gel provides an enriched environment that nourishes cellular requirements aiding in their differentiation and consequent self-duplication. With the help of chemiluminescent immunoassay system (CIS) in detecting glucose activity and insulin response, the studied found out that insulin positive cells (25. 2 ±3. 4%; UCB n=42) within ECM gel have produced functional islet proteins after 9 days of pancreatic differentiation.Considering th e feasible environment setup by ECM, the possibility of creating a zone wherein autoimmune reactions are considered nullified has also become one of the propositions that theoretically explained the results of the study. According to the conclusion of their study, MSC can actually differentiate into islet like cells in vitro and ECM gel. Fortunately, with the advent of modern technology and introduction of somatic stem cell transplant, the depletion of ß–cells can now be replaced with new generating ß–cells through stem cell implantation.In 1990, Scharp et al. has brought reports of success in the process of transplanting islet cells to patients with DMT1 through the process of improved islet isolation techniques (developed by Ricordi, Lacy and Finke et al. 1988) . Isolation techniques aim in discovering alternative progenitor sources of progenitor cells that possess the capacity to differentiate into insulin-producing cells that can serve as essential alternativ e for beta cells.Aside from pancreatic progenitor cells, the study has also discovered potential sources in the kidney, liver, bone marrow and other vital organs of the body. Isolation techniques usually require individualized culturing of islet transplants prior to the actual therapy. With the introduction of ß–cells implantation, different forms of islet transplant (e. g. billiary installation of islet cells, xenogeneic sources of islets, etc. ) have been considered throughout the process of stem cell therapy. On the other hand, certain reaction problems produced during the process (e. . anaphylactic response, incompatible cellular transplant, insulin-sensory impairment, etc. ) have also been observed in throughout the process of therapy. Despite of the potential therapeutic permanence of islet transplant therapy against DMT1 condition, most medical specialists (Kabelitz, Geissler and Soria, 2008; Xu, Wang and Hou, 2008) consider this treatment as last resort therapy for severe cases of DMT1. Stem cell therapy is not yet considered as a general treatment applicable for all sorts of DMT1 conditions.According to Kabelitz, Geissler and Soria (2008), the concepts in the cellular treatment of DMT1 are (1) the replacement of islet cells by islet-like cells derived from embryonic or adult stem cells, and (2) promotion and establishment of immunological tolerance of islet cells towards self-antigens through regulatory T cells and/or tolerance-promoting monocyte-derived cells. Studies have explored possible ways in dealing with the confronting problems of the procedures, such as scarcity, autoimmune sensitivity, etc.In the preceding sections of the discussion, the two concepts are further explained considering the possibility of merging the two procedures in order to attain maximum efficiency in the DMT1 cellular therapy. 3. Modern Techniques in Treatments of DMT1 1. 1 Islet Cell Transplant The principal concept of stem cell therapy is the harvesting of pot ential and/or adult health cells that are transferred to failing or degenerating organs. As for DMT1 conditions, islet transplantation, specifically on ß–cells implantation, is the most impressive treatment that shows promising permanent cure for islets’ autoimmune degradation.According to Hussain and Theise, â€Å"stem-cell therapy here implies the replacement of diseased or lost cells from progeny of pluripotent or multipotent cells. † According to Haller, Viener and Wasserfall et al (2008), UCB-derived MSCs are significant autologous progenitor inducers that can initiate cellular self duplication or regeneration. In their study using 12 autologous UCB infusions, preliminary results show significant slowing of endogenous loss of beta cell degradation among DMT1 children subjects.Aside from the slowing of hyperglycemic actions induced by DMT1, Keymeulen (2008) has proposed the possibility of actually blocking or preventing the autoimmune destruction of beta cells in DMT1 conditions. In the study, Keymeulen (2008) proposes the short-term humanized anti-T-cell antibody treatment that aim to inhibit the t-cell activities and preserve the residual beta-cells for at least 18 months in order to induce cellular regeneration and stabilize metabolic control of the body over the rising glucose levels.By applying Anti-Thymocyte-Globulin, tacrolimus and mycophenolate mofetil to a non-uremic C peptide negative DMT1 patient, marked decrease in autoimmune activities has risen to more than 80%. Another principle of stem cell transplant in islet cell therapy is biologic differentiation wherein a pool of undifferentiated precursors (e. g. Human Islet-derived Precursor Cells or hIPCs, etc. in pancreas appears to be a series of stem cell that further differentiate to islet-endocrine cellular population: (1) Glucagon-producing alpha-cells, (2) insulin-producing beta-cells, (3) somatostatin-producer in Delta cell, (4) pancreatic polypeptide secreting cells . Both of these cellular somas act as the cellular surrogate of ß–cells that shall replace the depleted or damaged cellular source in the pancreas . Cellular differentiation holds the key in inducing growth to the depleted beta cells in the islet of langerhans.According to the study of Abdi, Fiorina and Adra (2008), islet transplantation (ppluripotent stromal cells) provides great potential for diversifying the cellular lineage even with postnatal damaged tissues. The study of of Abdi, Fiorina and Adra (2008) support the idea of cellular renewal and differentiation giving more emphasis on the mesodermal origin. In such case, the study introduces the concept similar to other studies (e. g. immuno suppression of T-cell activity, increasing beta cell antigenitcity resistance, etc. wherein the introduction of MSCs or islet transplant pluripotent cells may induce an immunomodulatory effect, which eventually facilitates cellular regeneration. The study of Seissler and Schott (20 08) also supports the idea of cellular differentiation and self-renewal; however, they have questioned the capacity of supporting the cellular capabilities of stem cells derived from adult pancreas or non-pancreas. During cellular differentiation of endocrine tissue, precursor cells secrete multiple hormones prior to final maturation of differentiated cells that secret single classification of hormone.Most of these hormones are actual growth hormones that enhance cellular differentiations and regeneration. Although these actions are most of the time slow-phased and are very much vulnerable to immunologic attacks, some studies (e. g. Piper, Brickwood and Turnpenny, 2004; Lai, Schneider and Kidszun, 2005) suggest that once islet cells have regained its stable cellular disposition, which can varies depending on the prevailing physiological atmosphere (e. g. decreased immune activity, prolonged hypoinsulinemia, etc. , the cellular proliferation and restorative scheme can pursue more rap idly than its common phasing. In the process of islet transplant, beta cells are produced as part of the general cellular differentiation produced by broad cellular differentiations . According to Rosenburg, Lipsett and Yoon et al (2004), once islet cell quantity have increased to a stable position and the environment requires extensive insulin production, autoimmune response of the body against these cells are seen to decline dramatically.Once islets have differentiated from progenitor populations, the cells migrate towards the surrounding exocrine tissues. With the help of angiogenesis resulted by vascularization of islet’s arteriolar blood flow, specific cells present in the islet progenitors, beta cell progenitor, increase its differentiation phase, which consequently increases the number of beta cells present in the pancreas . As beta cells increase, the body’s glucose-perception also enhances considering the increased quantity of glucose sensing beta cells.The di fferentiated beta cells react against the decreased body insulin levels by producing insulin, which further stimulate beta cell’s massive proliferation in islets of langerhans . Upon stimulation of cellular differentiation under insulin deficient environment, islet transplant may significantly continue with its differentiation and regeneration schemes without the heightened danger of autoimmune attacks. This theoretical physiology can serve as the actual basis for considering the value of restoring stable beta cell count within the body.However, the conflict that needs resolution is the safety of islet grafts upon its initial stage of transplant. Differentiation of beta cells is the primary target of islet stem cell therapy among DMT1 patients. These cells are highly specialized cell type, phylogenetically developed, and regulators of glucose homeostasis in higher forms of organisms. However, some studies suggest (Montanya, 2004; Vinik, Rosenberg and Pittinger, 2004; Hermann, Margreiter and Hengster, 2007) the inverse relationship present between cellular proliferation and differentiation of islet implanted stem cells.The most common problem that arises during post-transplant phase is the decreased differentiation of beta cells, which, in some cases, are not enough to fill in the body’s insulin requirements . However, Dor, Brown and Martinez (2004) assert that Beta cells, during post-stem cell therapy, do not base the production of additional beta cells in the rate of differentiation; rather, beta-cells proliferate through the process of self-duplication .This is considered as an argument in the idea proposed in the latter section wherein it proposes the nullity in achieving cellular stability in both differentiation and regeneration once specific rate of beta cells are reached in the process. Although the proposed theory does not entirely in-distant with the latter, the argument suggests that beta cell proliferation solely derives from the pre-e xisting beta cells obtained via transplant, which further proliferates via the process of cellular regeneration and not entirely differentiation.As for the critique, cellular differentiation is regarded as of little importance due to its low contribution in cellular proliferation. According to Dor, Brown and Martinez (2004), â€Å"Our analysis shows that pre-existing beta-cells, rather than pluripotent stem cells, are the major source of new beta-cells during adult life and after pancreatectomy in mice†¦ These results suggest that terminally differentiated beta-cells retain a significant proliferative capacity in vivo and cast doubt on the idea that adult stem cells have a significant role in beta-cell replenishment. Xunrong, Hua and Soo (2005) support the argument through their study indicating the process of autoimmune blockage (Transforming Growth Factor-TGF-[beta]1) rather than the concept of cellular differentiation brought by stem-cell therapy . In the study, they have m ention the capacity of growth factors, such as TGF, to provide temporary autoimmune suppression that blocks the hazardous effects of this bodily responses.With increased angiogenesis or vascularization, the newly introduced cells (beta cells) can rapidly and freely proliferate as long as adequate oxygenation from rapid blood supply is present, and autoimmune suppression is being facilitated by the growth factors. According to Xunrong, Hua and Soo (2005), â€Å"Syngeneic islet grafts failed by day 17 in all untreated mice, whereas Ad-hTGF- [beta]1 therapy prolonged survival of islet grafts. Our data demonstrate that systemic TGF-[beta]1 gene therapy blocks islet destructive autoimmunity, facilitates islet regeneration, and cures diabetes in diabetic NOD mice†.TGF-[beta]1 possesses the functions of temporarily blocking the autoimmune response against the transplanted islet graft as well as triggering cellular regeneration channeled through self-duplication. Considering the argu ments propose by the two latter studies, this study still concludes the essential contributions of cellular differentiations brought by pre-existing progenitor cells from stem transplant or original sources; since, these component holds the appropriate physiological distribution of islet cell re-categorization and reproduction. 1. 2 Stem Cell TransplantationContrary to the concept of cellular differentiation and proliferation, post-stem cell transplant on islet cell is said to induce aggressive self-renewal due to the presence of significant growth components (e. g. TGF-[beta] 1, hemo-erythropoetin,etc. ) that enhance pre-existing beta cell proliferation and protect the cells from autoimmune attacks. Through the use of a DNA analog-based lineage-tracing technique , the study has found that precursor cells do not actually contribute to further differentiation of adult beta cells, and not even during acute beta cell regeneration.Rather, beta cells are being produced through self-renew al or duplication wherein a programmed cell division occurs through a refractory period preventing excessive or massive beta cell proliferation. Although, as argued by various studies (Lee, Grossman and Chong, 2008; Gershengorn, Anandwardhan and Wei, 2004), theoretically, differentiation rate usually surges during the initial phase of cellular implantation; however, once the cellular count of these differentiated cells stabilize, self-renewal or cellular regeneration of the existing beta or islet differentiated cells follow.Thus, explaining the inverse relationship between beta-cell proliferation and differentiation. Current studies in both allogeneic and xenogeneic stem cell sources are now being studied with marked emphasis on autoimmunity reversal or even autoimmunity tolerance. According to Lee, Grossman and Chong (2008), â€Å"stem cells from hematopoietic sources, such as bone marrow and fetal cord blood, pancreas, intestine, liver, and spleen, promise either new sources of i slets or may function as stimulators of islet regeneration†.Through stem cell introduction of pancreatic cells, specifically islets of langerhans, the adult human beta cells pre-existing in the stem cell transplant exhibit hormonal expression . Contrary to the concept of cellular proliferation, stem cell transplant essentially increases beta-cell resistance to autoimmune destruction of DMT1, which consequently facilitates the proliferation of beta cell in the islets of langerhans.According to various studies (Linning and Madkuhar, 2004; Strobel, Yuval and Stirman, et al. 006), aggressive beta cell self-duplication is the actual cause of beta cell proliferation whether by implantation of TGF-[beta] 1- induced islet cells or the traditional islet replacement. Implanted islet progenitors, when cultured, expresses 1% of endocrine cell proliferation during the first 48 hours up to 6% after five days . According to Rosenberg, Lipset and Yoon (2004), increasing the mass of beta cells after the event of post-immune destruction induces a 175-amino acid pancreatic acinar cell protein called, Islet Neogenesis-Associated Protein (INGAP) peptide, which acts as a stimulator of beta cell mass stimulator.INGAP peptide, similar to TGF-Beta growth factor, triggers cellular neogenesis enabling the rapid rate of cellular regeneration after significant results from cellular differentiation. The production of INGAP protein is commonly cited during post-phase of islet transplant. However, according to Lai, Irina and Eugen et al. (2008), gene modification present in cell transplantation process is problem considering the extensive cellular processes involved in the adaptation and transplant reception.Although, applications of several viral vectors (e. g. adenovirus-associated vectors, etc. have proven to be successful, but hESC is considered a more potent alternative due to its feasibility for genetic manipulation and self-renewal. During the mass replication of beta cells, the small portion of the cells stops in the process of neogenesis, while other beta cells are reserved for continuous replication at a very slow phase. After this scenario, the counter-attack of autoimmunity is usually expected; hence, treatment regimen that suppresses immunologic reaction on islet grafts are usually being instilled to the transplant sample prior to the therapy.This procedure increases the resistance of the graft cells against the autoimmune reactions triggered by the body. With a disorder such as DMT1, the chances of beta cell recovery become lesser due to the persistent autoimmune destruction of beta cells . The decreased capacity cellular replication in the adult beta cell is very much limited to result in a significant regeneration rate following autoimmune damages . Likewise, chronically increased metabolic requirements, such as increased insulin demand, can cause beta cells’ incapacity to fully cope in the given physiologic environment.This gives the appro priate rationale for implanting islet cells in the area of depleting beta cell in order for the progenitors to differentiate and proliferate mass beta cells in the area. According to the study of Urban, Kiss and Kovacs et al. (2008), hematopoetin centers of the body, such as bone marrow, may harbor cells that can actually influence the self-duplication of beta cells. Such concept is greatly associated to the principle of angiogenesis implying the value of appropriate oxygenation in the area of developing cellular clusters.In the study, sex-mismatched bone marrow cells (BMCs) and syngeneic or allogeneic MSCs are administered to a mice sample with streptozotocin induced DMT1, and consequently led to the rapid tissue regeneration after a single injection of a mixture of 10(6) BMCs per 10(5) MSCs. Other agents that can forcefully differentiate beta cells during post-islet transplant are INGAP (Rosenberg, Lipset and Yoon et al. , 2004; Weir, Toschi and Inanda et al. , 2004), GLP-1 and GL P-1 receptor agonist exendin-4 (Li et al. , 2004), betacellulin and activin A (Brubaker and Drucker, 2004), and the combination of EGF and Gastrin (Rooman and Bouwens, 2004) .These agents can actually force the cellular differentiation providing immediate and ensured processing new beta cells with much more lessened risks of being attacked by immunologic elements. Betacellulin, Activin A and Gastrin are the common immuno-suppressants being applied to most controlled studies on islet transplants today due to its availability and decreased result variations; although, some studies still explore the applicability and effectiveness of these agents in the process of triggering cellular differentiation.Meanwhile, Melleoul (2006) suggests that cellular differentiation of beta cell during post-islet transplant is controlled by series of genetic activators and transcription factors . Its absence in mice and humans during embryogenic to postnatal development may actually lead to pancreatic ag enesis. After such condition, cellular differentiation becomes restricted principally to ß cells wherein cellular regulation of genetic expression in ß cell-specific genes occurs.Furthermore, such condition facilitates the mediation of the glucose effect on insulin gene transcription, which shows that any exposure of ß cells to high glucose even with short period of time can actually stimulates insulin gene expression. However, chronic exposure to high glucose levels can actually trigger negative effects, such as alteration in ß-cell functions and gene transcription. PDX-1 transcription breaks down upon exposure to chronic hyperglycemia, while stimulation of beta activity is seen during acute hyperglycemia.Such genetic modifications can actually enhance the survivability of islet transplants within a new host considering the autoimmune function being rendered by continuous DMT1-induced CD4 immunoglobulins. According to Phillips and Tang (2008), using cellular, molecular and gene manipulation strategies, each islet transplant can actually be guarded or attain enhanced resistance even with the hostile environment directing immune rejection, inflammation, hypoxia and apoptosis.Genetic engineering provides cellular modification for constructing gene sequences. Considering the conflict existing in mass beta cell replication and autoimmune destruction, high quantities of beta cell replication during post-islet transplant has been associated to the reduced impact of autoimmune damage. With the help of CTL antagonists in terms of restricting T-cell activity, the regenerative capacity and neogenesis of ß-cells are expected to progress through forced-differentiation therapies.Initial activities between autoaggressive Cytotoxic T-lymphocytes (CTL) and beta cells are terminal event leading to cellular agenesis of ß-cell, which consequently affects both progenitor beta cells and those potential self-replicating beta cells from the pool of potential ß-c ell replenishment . Progression of CTL is unlikely to be stopped; hence, the only appropriate idea of treating the pathogenesis of DMT1 is the replenishment of beta cells that have been damaged throughout the ongoing autoimmune attacks.According to Dor (2006), progenitor cells present in the pancreas, specifically on pancreatic ducts, acini, islets of Langerhans, and other parts of the body (e. g. bone marrow, spleen, etc. ) are even more potent source of beta differentiation . However, these progenitor cells provide variable cellular differentiation rate that can compromise the process of stem cell therapy especially if the non-ideal progenitor cell source are used in the procedure.To compensate, most studies have explored the possibility of using embryonic-obtained stem cells that contain the most feasible progenitor cells aside from the ideal pancreatic progenitors. Although beta cells are differentiated from progenitor cells during embryonic phase of pancreatic development, the progenitors (marked by expression of neurogenin 3 and the paired box protein Pax-4) are seen to disappear upon birth . Such disappearance actually implicates a significant process that are undergoing with beta cells, which actually trigger fundamental change in their mode of maintenance and expansion.The cellular process begins from the embryonic progenitor-cell-based differentiation and further progress to massive self-regeneration. In the study of Nagaoka, Fukuda and Hashizume (2008), betacellulin (BTC) is analyzed as another potential growth factor that can induce progenitor-cell-based differentiation and cellular self-duplication. BTC possesses ErbB receptor tyrosine kinases that induces differentiation and cellular mitosis, especially among acinar-derived AR42J cells, transforming these cells into insulin-producing or beta functioning cells. As supported by Parnaud, Bosco and Berney et al. 2008), BTC-induced purified beta cells within allogeneic islet transplant graft enhanced by ECM have yielded a population of 91. 4 ±2. 8%. Nagaoka, Fukuda and Hashizume (2008) mention that BTC â€Å"independently and preferentially binds to two type I tyrosine kinase receptors, the EGF receptor (ErbB1) and ErbB4†. Significantly, BTC induced graft transplants are seen to contain mutant protein that promotes the rapid differentiation of pancreatic acinar AR42J cells to insulin-producing cells, which is actually the opposite with AR42J cells that contain wild-type BTC protein.Rapid differentiation is not entirely beneficial in nature as this can cause hyperplasia. According to Min Cho, Lim and Yoo et al. (2008), BTC, together with Nicotinamide sustained PDX1 expressions, actually induced cellular differentiation C-peptide proteins; although, insulin mRNA is found to be very low. 4. New Advances in Stem Cell Research The theory between stem cell differentiations versus beta cell progenitor self-duplication still coincide the need to restore pre-existing beta cell p ool from the ongoing damage made by the autoimmune CTL.Stem cell is still an important consideration in replenishing these depleted resources. However, due to the extensive problem on stem cell donors and sources, stem cell therapy is not yet considered part of an ideal DMT1 treatment. According to Korsgren, Lundgren and Felldin (2008), new alternatives for stem cell therapy are currently being explored with aims of determining other contributing components that induce cellular graft survivability and reduction of immunoresponse against DMT1 mediated antibodies.During the process of transplantation, the isolated islets transplant grafts are induced to embolise the liver after its introduction via the hepatic portal vein, which is a procedure that is unique in the area of stem cell implantation. However, such procedure is only an example of low efficacy procedure. A novel view on the engraftment of intraportally transplanted islets is presented that could explain the low efficacy of the procedure. As supported by Rother and Harlan (2004), and Hardikar (2004), only 750 patients have already been treated using allogeneic islet transplants since 1974 despite of the billions of DMT1 cases worldwide.Various alternatives have been proposed in order to counter such scarcity, specifically: (1) embryogenic blastocyst and post-natal resources, (2) culturing of stem cells, and (3) stem cell grafting using xenogeneic resource (e. g. umbilical cord, etc). The isolation of human embryonic stem (hES) cells has been introduced as a potential prospect for filling in the scarcity of beta cells, specifically through islet transplantation . Embryonic stem cells are harvested from blastocysts, while adult stem cells are from postnatal organisms.The process involves (1) the culturing and plating of embryoid bodies in insulin-transferrin-selenium-fibronectin medium, (2) supplementation and maintenance using N2, B27, and basic fibroblast growth factor (bFGF), (3) lowering of glucose c oncentration to reduce the physiological pressure on premature beta cell, (4) bFGF is withdrawn to prevent excessive growth stimulation, and (5) nicotinamide addition . Counteracting transcription-polymerase chain reaction found out an enhanced cellular expression of pancreatic genetic chains within the site of cellular differentiated cells.Using the Immunofluorescence and in situ hybridization analysis, the findings have revealed a significantly increased percentile range of insulin-expressing cells within the cellular clusters. According to the study of Xia, Ayala and Thiede et al. (2008), hESCs, with the help of drug-inducing transgene expression (in vitro and in vivo) forms >95% purity level, which significantly implies the high possibility of regulating genetic expression of hESCs. After the islet transplantation, genetic expression of the cells remained stable and regulated with the help of an orally administered drug.Although, according to Chung and Stainer (2008), cellular o rigins that regulate pancreatic B cell induction and genetic expression is not yet fully understood. Differentiation of embryonic stem (ES) cells to islet phenotype, identification and utilization of pancreatic precursor/stem cell from adult sources, and the cultivation of new islets from adult stem cells obtained from various tissue types or directly form other terminally differentiated cell types are the common areas being covered by islet transplant or stem cell research for DMT1 immunogenetics research .In such case, cultured embryogenic or adult somatic islet cells are transferred from its original placement to appropriate locations in the body of a DMT1 patient. Human Embryonic Stem Cell (HESCs) or ES possesses the capacity to continuously differentiate to cells that express both endoderm and pancreatic progenitor function, such as Foxa2, Sox17, Pdx1, and some islet endocrine hormones (e. g. beta cells) . According to Kroon, Martinson and Kadoya et al (2008), cellular therapy for DMT1 requires the renewal of human beta cells and not entirely the replacement of the degraded ones.In order to induce regeneration, pancreatic endoderm must be stimulated through the use cellular mediated glucose-responsive endocrine cells present within hESCs. The hESC-derived insulin-producing islet-like clusters (ILCs) comprises of 2 to 8% of human C-peptide-positive cells, glucagon-positive and somatostatin-positive cells. The study has detected a content of 70 ng of insulin/mug of DNA being produced through these hESC-derived ILCs, which is statistically higher than the innate fetal islets.In addition, cellular differentiation of hESCs induces the formation of Embryoid Bodies (EBs) that stimulate the gene expressions of POU5F1, nestin, FOXA2, ONECUT1, NEUROD1, PAX6, and insulin as long as the glucose environment is within 25mM levels . In the essence, implantation of hESCs in autoimmune-damaged islets can mobilize the islet cell differentiation through genetically expresse d progenitors from the islet transplant medium. Furthermore, continuous genetic expression is expected since the body’s glucose levels also influence the cellular differentiation of beta cells.Stem cells derived from hESCs places markers of development for endoderm, pancreatic and ß-cell development, glucose sensing, and production of mature insulin . Meanwhile, most studies have also centered in protein-based cellular communication involved during cellular differentiation phase after stem cell implants have been introduced. According to Kroon, Martinson and Kadoya (2008), therapeutic tests using a mice sample with 3000 transplanted human islet cells indicate that hESC derived pancreatic endoderm can actually aid in antibody resistance.In the study’s conclusion, they have pointed the definitive evidence proving the capacity of hESCs in generating glucose-responsive and insulin secreting implanted cells. Interestingly, in the study of Yu, Vodyanik and Smuga-Otto et a l (200), hESCs are found to be programmed by specific four genes, OCT4, SOX2, NANOG, and LIN28, which actually determines the pluripotent capacity of the embryonic stem cells and the characteristic of cellular differentiation. Although, the study concludes that the genetic mapping and processes involved within these newly discovered hESC genes are still in the process of intensive studies.Implanted stem cells actually integrate their needed functions for initiating the mechanism of glucose responsive regulation present as pre-proinsulin mRNA and expression of insulin C-peptide in vitro (Clark, Yochem and Axelman, 2007). Following transplantation into mice, cells become insulin and C-peptide immunoreactive and produce plasma C-peptide in response to glucose. The results of the study suggest that embryonic germ cell derivatives (e. g. ILCs, etc. ) may eventually function as a potent insulin producing cells .The use of islet-derived or stem cell therapy using embryonic cells remain exp erimental due to the challenges of cellular differentiation. Currently, the problems being faced by the treatment is the availability of stem cells that can possess the appropriate capacity to induce cellular differentiation and regeneration. According to the mentioned studies, simple cellular implantation is not entirely enough due to the greater risks imposed by the body’s physiological reaction against islet grafts.Hence, another issue arises in determining the best anti-immunity function or tolerance enhancer of islet graft transplants; although, latter studies have already discovered potential enhancers that can disregard or at least lessen the impact of cellular degradation brought by DMT1 immunity. Lastly, new advances of genetic modification techniques that shall increase cellular differentiation and renewal rates are already in the process of development. 5. Discussion In the research of Froud, Ricordi and Baidal, islet stem cells are cultured under steroid-free immu nosuppression and are transplanted to 16 DMT1 samples.The cultured islet stem cells have undergone a period of in vitro culture-process with heightened necrosis resistance through TNF- a (Tumor Necrosis Factor) blockade that aim to improve islet engraftment and provide alternative to fresh human islet transportation. The results of the study suggest that the implantation of cultured human islet allografts cause a reproducible insulin independence in all subjects under the series immunosuppressant infusions (a. intial Infliximab infusion, b. daclizumab and c. irolimus maintenance), comparable to that of freshly transplanted islets (Edmonton protocol) .In the absence of supplemental infusions (nfliximab, daclizumab and sirolimus), the results of the study have incurred 11/14 (79%) subjects that produced insulin independence at 1 year, while other 6/14 (43%) samples have gained this capacity after 18 months. Surprisingly, the same test subjects have maintained their insulin independenc e until 33  ± 6 month span. Furthermore, the findings have observed that patients are able to maintain their graft function while under the immunosuppressing infusions.According to the results, 8 out of 14 patients have suffered chronic partial graft losses that are likely immunological in nature considering that 5 of these already received supplemental infusions. Currently, 11 out of 14 subjects are in the receiving immunosuppressing infusions, and 8 (73%) of these are already manifesting insulin independence. The study significantly demonstrates the possibility of withholding the immunologic response upon exposure to certain immunosuppressant (e. g. nfliximab, daclizumab and sirolimus, etc. ).Although, the study has not mentioned the possible side effects and complications that such infusion can provide towards the body as a whole. However, since the stem cells are the only ones infused with these immunosuppressants, the chances of systemic immunosuppression are less likely as l ong as the dosage infused with the stem cells remain appropriate and feasible to the body’s normal function. In another culture study brought by Pinzon, Lakey and Brand (2005), they have used the combination of epidermal growth factor (EFG) and gastrin in order to induce beta cell neogenesis specifically on pancreatic exocrine duct cells .These growth factors also carry the risk of triggering extensive cellular neoplasia over-cellular multiplication; although, studies have already found drug induced techniques that can contain the cellular differentiation and regeneration upon introduction within the body system. In the study, human islet cells are placed under four weeks culture study in a serum-free medium with EGF (0. 3  µg/ml) as the control variable and gastrin content of 1. 0  µg/ml.Beta cells have shown significant increase in cultures with the combined medium of EGF and gastrin (+118%), while +81% for cultures with EGF alone. The EGF-gastrin culture has been obser ved again for the next four weeks, but without the said combination. Impressive results have shown beta cells progressive increase in quantity for the culture previously infused with both EGF and gastrin (+232%). Comparing these results from the latter discussed studies, EGF and gastrin have actually trigger cellular differentiation and self-duplication due to their growth factor properties.In the study of Suarez-Pinzon and Rabinovitch (2008), gastrin growth factor combined with epidermal growth factor (EGF) can actually restore pancreatic islet beta-cell mass and even reverse hyperglycemia even in the absence of immunotherapy in mice samples with artificially induced-DMT1. Reversal of hyperglycemia is most likely due to the increase in insulin production that counters the effects of DMS1. With the appropriate amounts of insulin secretion in the blood, the glucose tonicity will consequently be absorbed by the cells granted that the diabetic anomaly does not consider the insulin rece ptor functionalities within cellular surfaces.In the study, EGF dose of 10 microg/kg and gastrin dose of 30 microg/kg via intraperitoneally have been administered to 10 sample DMT1 mice. In terms of glucose levels, the samples have shown a marked decline from blood glucose of 23 +/- 2 mmol/L to 12 mmol/L within 36 days of individual EGF administration, while 19 days in individual gastrin administration. When combined, the decline in the samples’ glucose levels is already present within 11 days.In addition, the cellular islet counts have increased from 13. 0 +/- 0. x 10(5) cells to 29 +/- 2 x 10(5)cells, and considering the marked decrease of surrounding CD45+ leukocytes have also been observed. Therefore, such combination (EGF plus Gastrin) is confirmed to reduce blood glucose levels, prevent autoimmune activity of DMT1 mediated CD4 cells and increase cellular differentiation. Lastly, aside from hESC’s and cultured islet transplants, another potential source of stem ce lls currently being studied is from animals, known as xenogeneic sources . Pig islets are considered the best option available for xenogeneic transplants.According to Rother and Harlan (2004), such potential alternative are now being studied for different considered potentials, such as: Pig islets have been considered as potential source of islet stem cells aside from human source (a) The fact that humans had been treated with pig insulin for more than 60 years (b) Favorable husbandry — in that the species has large litters with offspring that attain adult size rapidly and with relatively robust islet numbers (c) The fact that pig islets respond to glucose in the same physiological glucose range as human islets (d) Existence of suitable societal-cultural relationship between the speciesDespite of the potential capacity of pig islets in acting as alternative stem cell resource, studies (Hering, Wijkstrom and Graham et al. , 2006; Rood, Buhler and Bottino, 2006) have identified its increased immuno-response towards CTL and autoimmune attacks initiated by DMT1 disease. Autoimmune attacks are the principal conflict considered in the process of islet transplantation wherein even if the graft has been successfully implanted, the risk of failure in the procedure is still considered possible considering the effects of autoimmunity triggered by increased antigenicity in the graft transplant.In one study, acute rejection caused the death of two macaque samples through cellular rejection mediated by CD4+ and CD*+ T cells and macrophages . In order to increase the effectiveness of xenografts after post-transplant phase, different culture infusions have been studied to prolong the life of pig islets xenografts. CD4 antibodies are usually being activated upon detecting significant system foreign antigens, which are usually introduced by bacteria, virus or any material that enters the body systems.In this principle, researchers (Kirchhof, Shibata and Wikkstrom et al. 004) have pointed their assumptions in the possible presence of antigens within xenotransplanted islet grafts. In addition, cellular infusions are considered to be at great risk due to the potential intrusion of incompatible antigens that might induce transplant rejection, and eventually autoimmune degradation of transplanted islet cells in the body. This condition is currently under extensive analysis and consideration since even with successful islet transplant, autoimmune response due to heightened cellular antigenicity can still pose the failure of the stem cell therapy.Due to this genetic dilemma, some studies (Kirchhof, Shibata and Wikkstrom et al. 2004; Komoda, S. Miyagawa and T. Omori et al. , 2004) have focused in determining the potential drug enhancers that can improve transplant antigenicity, especially among xenogeneic sources. First, with the infusion of islets from N-acetylglucosaminyltransferase-III (GnT-III) transgenic pigs, pig islet’s xenoantigenicity have significantly declined prolonging the survival of islets for the next five days of culture study. In another study, pig islets subjected for xenotransplantation are tested with alginate encapsulation.The transplant to tested in a primate, specifically a monkey-Cynomolgus maccacus . Adult pig islets encapsulated in alginate under optimal conditions (n=7) or not (n=5) are transplanted under the kidney capsule of the non-diabetic primate sample. Meanwhile, additional samples have received empty capsules (n=1) and non-encapsulated pig islets (n=2) as controls . The results of the study show the rapid inviability of non-encapsulated and encapsulated islets with no alginate and not in optimal condition.Implanted pig islets under optimum alginate encapsulation showing significant prolonged islet survival for as long as six months. However, despite of the experimental success, the study still regards the conflicts encountered by the processes (e. g. variations of graft antigenicity, etc). 6 . Conclusion DMT1 is a condition manifested by increased and frequent manifestations of hyperglycemia caused by the insufficient production or depleted insulin levels. The most universally recognized cause of beta cell destruction is the autoimmune etiology caused by CD4 interleukins, and other associate antibodies.The aims of the therapy are the induction of cellular differentiation while facilitating as well the renewal of the existing and pre-existing beta cells in the islet graft transplant or in the remaining original islets. However, the principal conflict of the procedure is the interference caused by the autoimmune reaction of the body towards the transplanted islet grafts; although, recent studies have continuously explored different possibilities of suppressing autoimmune responses and forcing cellular activities.Stem cell therapy is a potential prospect for permanently treating the condition of DMT1 considering the main concept involved in its pathogenesis – destru ction of beta cell or insulin producing cells. The processes, physiology and pathological considerations in the stem cell therapy of islet transplant involve the criticality of autoimmune response towards the islet transplant.The controversy of such treatment is the effectiveness of implanting whether the islet cells containing stem cells based on the concept of cellular differentiation or islet cells with pre-existing beta cells based on the concept of cellular self-renewal. Despite of the argument between the two perspectives involve, another main issue arises, specifically the scarcity of stem cell from allogeneic donors. According to the approximated statistics, only 750 cased of DMT1 have successfully obtained the stem cell transplant of islet cells considering the billions of other DMT1 patients existing.In order to resolve such scarcity, various forms of stem cell resources have been proposed and are currently under extensive studies, specifically (1) human embryonic stem cel ls, (2) cultured islet stem cells, and (3) xenogeneic sources specifically the pig islet stem cells. According to most studies, autoimmune damage progress if cell count of beta cells is introduced insufficiently to the recipient body; although, stem cell therapy is nearing towards its potential of being a significant cure as beta cell replacement and insulin producer.