Accounting Case Study Essay Example

Accounting Case Study Paper ACCOUNTING MINICASE: ACCT 10 TEACHING NOTES BUSINESS ETHICS PROGRAM Cash in Hand Teaching Notes What Are the Relevant Facts? 2. 4. 5. Talk to Sandy but no one else. Report Sandys observations/concerns to her manager and/or partner If engagement is dropped, take no further action. 6. If engagement is retained: Take no further action. Document disagreement with the partners decision in the work papers. Ask to be removed from the engagement. Resign her position. 7. This is the first time that Fashion First has used a CPA firm. Decline to counsel Sandy. 3. ve handled all record-keeping and tax reporting functions up to the present. Provide advice to Sandy about her alternatives (see above). Heathers new client is an incorporated retail outlet, Fashion First. Heather Hunt is a senior in a small, regional CPA firm. Report situation to the media†blow the whistle. The CPA firm has been engaged to prepare financial statements and handle tax returns. What Are the Ethical Issues? Questi onable reporting of cash revenue by the client. What are the issues emerging from this apparent co-mingling of corporate and personal assets? If this is simply a compilation rather than a review, do Heather and the CPA firm face ethical issues? What Are the Ethics of the Alternatives? Sandy, the part-time bookkeeper Buzz Thompson, the owner/manager Heather Hunt, the senior on the Job The partner in charge of the Job for the CPA firm The CPA firm The IRS and the state tax agency Taxpayers Actual or potential lenders of the company For each alternative, do the net benefits exceed the net costs to all primary stakeholders? How would costs be measured in this scenario? Ask questions based on a rights approach: We will write a custom essay sample on Accounting Case Study specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Accounting Case Study specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Accounting Case Study specifically for you FOR ONLY $16.38 $13.9/page Hire Writer What Are the Possible Alternatives? Whose rights are violated in each possible alternative? What does each stakeholder have the right to expect? Ask questions based on a Justice approach: Ask students to identify alternatives available to both Sandy and Heather. For each alternative, who benefits and who loses? Who Are the Primary Stakeholders? Ask questions based on the Utilitarian approach: For each decision to be made by those involved, which alternatives distribute the benefits and burdens most fairly among the stakeholders? Sandys alternatives: What Are the Practical Constraints? Stay with the Job but insist on changes in revenue reporting. The legal ramifications of any actions taken must be considered by Sandy, Heather, mand the CPA firm management. Resign from the position. Do nothingkeep the Job Other The guidance provided by the appropriate professional standards should be taken into account by the CPAs, Heather and the partner(s). 10029, and AR 100. 39-. 41 the AICPA Heathers alternatives: 01992 Arthur Andersen Co, SC. All rights reserved. Page 1 of 2 Professional Standards. What effect does materiality have on the decision-making process y the CPAs? What actions should Heather take? What alternatives would you choose if you were in this situation? Why? Sandy needs the Job badly. What should the CPA firm do? Why? Heather must consider the effect of her actions on her career. What should Sandy do? Why? of retention of this client. What ethical theories (Rights, Justice, Utilitarian, etc. ) are applicable to this situation? What advice should Heather give Sandy, if any? Should the actions differ depending on whether the engagement is for a compilation or for a review? What Actions Should Be Taken? Page 2 of 2

Ex Convict And Alcoholic Analysis Social Work Essay Essays

Ex Convict And Alcoholic Analysis Social Work Essay Essays Ex Convict And Alcoholic Analysis Social Work Essay Essay Ex Convict And Alcoholic Analysis Social Work Essay Essay This assignment takes up the survey and analysis of Malcolm. An ex-convict with an intoxicant dependence record, Malcolm has late been released, after a long stay, from prison. Presently shacking in a inn for ex-offenders, Malcolm is expecting the allocation of a local authorization flat. Malcolm has been referred to societal services by the inn staff. The complete instance survey is detailed in the appendix. Much of Malcolm s jobs with intoxicant have contributed to his condemnable activity in the yesteryear. However, he has been alcohol free during his long prison sentence and has non resumed imbibing since his release. Malcolm still continues to smoke and in a recent incident about started a fire in the inn when he fell asleep with a lit coffin nail. In add-on to limited mobility, due to arthritis of the articulatio genuss, Malcolm appears to be disoriented, unable to do coherent determinations and organize his life. He seems loath to do societal contact and has refused all efforts to take part in a local tiffin nine or even help of the dial-a-ride community conveyance strategy. His lone household contact is a boy life in Spain, whom he meets twice a twelvemonth. This survey takes up the analysis of the instance survey on Malcolm from the position of societal work theory and pattern applications in appraisal and planning, with specific attending to person-centric and anti-discriminatory attack to pattern. The survey is structured into two parts, each of which trades with a specific societal work method. The first portion trades with the appraisal of Malcolm s instance and the 2nd portion trades with planning of interventional activities. Role of Social Work Theory in Understanding Service Users Social work is basically concerned with the changeless combating of subjugation and favoritism that exists within society and is normally directed towards disadvantaged sections ( Davies, 2008, p 20-25 ) . Social work theory plays a important function in understanding service users from the position of their age, gender, civilization, spiritual and socio-economic backgrounds ( Payne, 2005, p 10-12 ) . The function of societal work theory is important in understanding the fortunes of the service user. Social work theory employs the eclectic usage of theories and legitimises the usage of a wider scope of subjects ( Payne, 2005, p 10-18 ) .Because every state of affairs is different, societal workers must believe laterally and creatively to turn to the demands of their service users, using theories known to them at any given clip whilst being guided by professional values and codifications of behavior ( Payne, 2005, p 10-18 ) . Whilst traditional societal work theory established sociolo gy as a scientific discipline, modern twenty-four hours societal work theory emphasises the importance of subjectiveness, moralss and societal justness with a person-centred attack ( Payne, 2005, p 10-18 ) . Appraisal Assessment, planning and intercession are indispensable elements of modern-day societal work pattern ( Parker A ; Bradley, 2007, p 20-30 ) . Each of these methods constitute critical elements of societal work pattern that purpose to ( a ) set up the existent province of vulnerable people, both immature and old, who are in demand and to ( B ) program and present necessary societal and wellness attention services in order to heighten their societal or economic fortunes ( Parker A ; Bradley, 2007, p 20-30 ) . Malcolm s instance is a cause for serious concern as he suffers from chronic physical and mental wellness jobs originating from prolonged intoxicant maltreatment. A careful appraisal of Malcolm s instance will help in explicating suited programs for intercession. Malcolm is 73 twelvemonth old ex-convict and ex-alcoholic. Much of his condemnable activities in the yesteryear have been attributed to his dependence on intoxicant and he has spent a major portion of his life in prison. Several physical, psychological and societal jobs can attest themselves in drawn-out intoxicant maltreatment ( Connors, et Al, 2004, p 35-42 ) . Some manifestations include assorted wellness jobs like liver cirrhosis, ictuss, backdown from societal activities, devaluation of personal and work relationships, battle in condemnable activities and troubles in executing at work or at place ( Connors, et Al, 2004, p 35-42 ) . The UK has a important aged population ( Department of Health, 2005, p 80-96 ) . Alcohol maltreatment upsets amongst the aged are common, but tend to be ignored, as compared to other physical and mental wellness issues ( Connors, et Al, 2004, p 35-42 ) . In recent old ages the NHS and societal attention services have been doing commissariats and advancing programmes for the well being of older people, particularly in countries of specific disablements ( Department of Health, 2005, p 80-96 ) . Although Malcolm has abstained from intoxicant during and after his release, he finds it hard to reintegrate himself into chief watercourse society. Unable to bear the societal stigma associated with his yesteryear, he is insulating himself. His long dependence on intoxicant has besides led to a scope of physical and mental challenges ( Connors, et Al, 2004, p 35-42 ) . At important hazard, he is besides prone to accidentally wounding himself and others. The inn Staff has raised concerns that he is exposing marks of terrible depression and isolation, abstaining and retreating from engagement in societal activities and sing troubles in doing consistent determinations. In add-on, his creaky articulatio genuss are restricting his mobility. Besides this, he has no beginning of income or occupation. Bing in the aged age group, this farther compounds his job. Under the fortunes, concerns are raised that Malcolm may non be able to get by on his ain, one time the allocation of his local auth orization level comes through. Recent old ages have witnessed the outgrowth of a person-centred attack to societal work pattern ( Thompson, 2006, p 15-19 ) . The attack emphasises that the positions and sentiments of the service are the most of import elements in the appraisal procedure. Social workers are required to follow anti-discriminatory work patterns by extinguishing societal prejudices and developing a echt empathy for service users challenges ( Thompson, 2006, p 15-19 ) . However, Lena Dominelli ( 2004 ) argues that an nonsubjective person-centred attack to societal work pattern is non possible. Harmonizing to Neil Thompson ( 2006 ) discriminatory attitudes and perceptual experiences in societal work constantly go entrenched due to structural, cultural and personal factors. As a societal worker, I have to be cognizant and sensitive to the fact that persons become victims of intoxicant and substance maltreatment despite contrary purposes. Whilst measuring Malcolm s instance, I will necessitate to set up an emphasized, respectful relationship and follow a person-centred attack ( Parker A ; Bradley, 2007, p 20-30 ) . I will necessitate to clear up the intent of societal work, the processs involved and the appraisal and planning procedure ( Davies, 2008, p 35-42 ) . I will besides necessitate to pass on clearly and explicitly his engagement in the complete appraisal procedure and the benefits to be derived from this exercising ( Davies, 2008, p 35-42 ) . I will besides necessitate to guarantee confidentiality and explicate the codification of confidentiality to him ( Davies, 2008, p 35-42 ) . I will besides necessitate to construct a strong and empathic relationship with him and discourse the demand for us to work together with changeless information sharing in order to get the better of his jobs ( Davies, 2008, p 35-42 ) . I will hold to set up the province of Malcolm s mental and physical wellness jobs, his baccy dependence and intoxicant related jobs, his household and societal relationships. My assessment process will affect referral to Malcolm s file ; from ( a ) constabulary and prison records ( B ) general practician s wellness records and medical appraisal ( degree Celsius ) inn staff ( vitamin D ) a personal meeting with Malcolm and, ( vitamin E ) beginning information from Malcolm s boy. I will necessitate to entree his constabulary records to gauge his mental and physical wellness whilst imprisoned, his activities and his relationships with other inmates. Past records from his general practitioner/health worker will enable me to set up the exact province and extent of Malcolm s mental and physical impairment. A fresh medical appraisal would besides be necessary to determine these facets. The inn staff will assist me to find whether Malcolm is a victim of societal stigma and exclusions, his societal backdown, his substance maltreatment and communicating jobs. I will besides necessitate to place Malcolm s personal positions and values, the grounds for his past behavior, with particular respect to alcohol maltreatment and subsequent felon activity and besides the grounds for his present societal backdown, his upbringing and household relationships, his cultural and spiritual background, his instruction, past employment records and the trade or accomplishments that he may hold acquired or possesses. Confirmations from Malcolm s boy will set up the sort of relationship they portion at the minute, their household life in the yesteryear, the sort of parent Malcolm has been and his relationship with boy s female parent. Intervention The chief aim of societal work is to supply aid to fulfill the basic demands and heighten the well being of the service users and to authorise persons who are hapless, laden and vulnerable by effectual intercession ( Parker A ; Bradley, 2007, p 38 -41 ) . Intervention programs are taken in coaction with the client and other members of the squad ( Parker A ; Bradley, 2007, p 38 -41 ) . In explicating intercession programs, the societal worker must needfully see the service user s cultural, cultural, spiritual, socio-economic and educational backgrounds. Harmonizing to the NASW ( 2005 ) Intervention must include programs for ( a ) damages demands identified in analysis, ( B ) information, mention and instruction, ( degree Celsius ) psychological, fiscal, vocational and educational guidance, ( vitamin E ) psycho-educational support systems and ( degree Fahrenheit ) interdisciplinary public assistance planning. An appraisal of Malcolm s instance highlights the fact that a combination of drawn-out intoxicant maltreatment, mental, physical and societal jobs has put Malcolm at important hazard. To enable Malcolm take a more productive being, particularly after he shifts into independent life quarters, it is necessary that Malcolm is provided with ( a ) equal medical and fiscal aid, ( B ) psychiatric and vocational guidance, ( degree Celsius ) Alcoholic Anonymous referral and ( vitamin D ) aid to incorporate into chief watercourse societal life ( Parker A ; Bradley, 2007, p 38 -41 ) . To efficaciously step in in Malcolm s instance, I will hold to assist Malcolm do informed picks. I will besides hold to put up meetings with ( a ) medical practician to measure his physical fittingness, ( B ) psychiatric counsellor/psychologist and ( degree Celsius ) vocational counselor to look into his accomplishments and occupation suitableness ( Parker A ; Bradley, 2007, p 38 -41 ) . Since Malcolm is diffident and withdrawn, I will besides hold to assist him organize a web of friends and to acquire a sure friend to attach to him on dial-a-ride or to the local tiffin nine. I will hold to invariably supervise his advancement to guarantee that he complies and reintegrates himself into chief watercourse society ( Parker A ; Bradley, 2007, p 38 -41 ) . I will besides necessitate to inform him of his rights and privileges as a senior citizen under the NHS and societal attention service strategies and programmes, his right to province fiscal aid, senior citizen aid commissions and groups. I will besides necessitate to guarantee that Malcolm is allotted a suited local authorization flat, within the stipulated clip ( National ..2005, p 21-22 ) Whilst appreciating Malcolm s soundness in abstaining from intoxicant for a significant period of clip, I will hold to explicate the necessity of him fall ining self assist groups such as Alcoholics Anonymous ( AA ) non merely to forestall a reversal of wont but besides to develop self regard. I have besides taken attention to mention his instance to AA and ensured that they have received the referral. Decision A senior citizen, Malcolm has had a history of intoxicant maltreatment and condemnable activities. Recently released from prison, he is now stays in a inn for ex-offenders. Malcolm has been exposing terrible physical and psychological jobs and is at important hazard. The inn Staff has raised concerns that Malcolm may be unable to populate independently. Social work theory plays an of import function in understanding the fortunes of the service users. In recent old ages, societal work pattern has become more person-centred in attack. However, there are statements that societal work pattern can non be to the full individual centred, as factors of structural, personal and civilizations influences are interwoven into the societal worker s character. As his societal worker, I will hold to measure Malcolm from assorted positions of his past history of substance maltreatment and condemnable activities, personal and household relationships, medical records, personal positions and values, inn staff and boy. In carry oning my appraisal, I will hold to set up an emphasized relationship with Malcolm, whilst being sensitive to the issue of substance maltreatment. I will hold to underscore the demand for us to work together for continual information sharing to get the better of his jobs. I will necessitate to guarantee his confidentiality and besides explain the appraisal processs and intercession programs. Whilst making so, I need to be sensitive to the fact that persons become victims of substance abuse despite contrary purposes. The chief aim of societal work is to supply aid and right the demands of the service user identified in the appraisal. Intervention programs are taken in concurrence with the service user and other members of the squad involved in the appraisal. Whilst explicating intercession for Malcolm, I will necessitate to explicate to him the importance and benefits of re-integrating into chief watercourse society. I will hold to help him to construct a web of friends and help of the installations of dial-a-ride and the local tiffin nine. In add-on I will besides hold to supply him information about assorted ego aid groups like AA, senior citizen groups, commissions and programmes and guarantee that he gets the needed aid from these groups. I would besides hold to inform him of his rights as a senior citizen to assistance under the NHS and societal attention programmes. In add-on, I will hold to guarantee a thorough medical appraisal of his physical and mental wellness is conducted and intercession in footings of medicine and psychiatric guidance are provided and availed of. Vocational appraisal and guidance would besides be provided if Malcolm is seeking employment. The ultimate purpose is to pull Malcolm out of his isolation and depression, supply more productive results for his life and re-integrate him into chief watercourse societal life.

Case study Example | Topics and Well Written Essays - 1250 words

Case Study Example Issues After he recruited the class of students in April Carl Robbins had to perform a series of human resource activities to incorporate the recruits into the company. The activities included training schedule, orientation, manuals, policy booklets, physicals, and drug tests among other issues. Carl gave his word to the operations supervisor, Monica Carrols, that everything would be ready on time. By June 15th when Carl verified the paperwork some of the new recruits did not have their transcripts of file or their applications completed. None of the recruits had taken the mandatory drug test and the employee manuals were incomplete. The use of mandatory drug testing helps create a safer working environment (Sofsian, 2011). Another issue was that the room Carl separated for training was being used by the IT department for the entire month. Carl had double booked the room. Alternative Solutions Carl Robbins created a lot of problems due to his inability to coordinate activities correc tly. Coordination is very important in order to achieve business goals (Blurit). Carl should have planned things out better and if he needed help it was his responsibility to ask for more resources to be assigned to his department such as a personal assistant. Based on the circumstances an alternative solution could be to cancel the recruiting efforts. This option would eliminate the problems of the recruited employees not being ready for work at the June deadline. A disadvantage of that option is that it would make Carl look bad in the eyes of the other executives of the company. Carl could do some damage control explaining that the IT department took away his ability to train the new employees. ABC Inc. needs the influx of new labor in order to comply with their needs. Due to the mess with the recruited employees the company could fire Carl Robbins from his position. Employers should follow precise steps when firing employees to avoid wrongful termination legal problems (Urgentbus inessforms, 2011). Based on that option the company would lose a recruiter that was trained by the company six months ago. The option would place all the blame of the problem in the hands of Carl Robbins. The option would establish that ABC inc. is not tolerant of administrative incompetence. A problem with this option is that the company would not receive the new labor requirement it needs on time. The company already has a group of excellent college recruits that the firm needs to provide an influx of youth and potential to the company. A third alternative solution is to give Carl Robbins more time to take care of the human resource tasks that Carl was unable to complete on time. In order to ensure that Carl does not mess up again in this process the company should assign a special task force to oversee the progress of Carl. The task force can be composed of one to three human resource specialists. These human resource specialists would work in alliance with Carl to get all the th ings that need to get done on time. The special task force would only oversee Carl’s recruiting efforts work for this first round of recruiting. In the future once Carl receives the proper training to perform the job himself Carl would work independently in his recruiting efforts. Carl Robbins recruited a group of college recruits that had excellent credential to fulfill the human resource

E-Portfolio Essay Example | Topics and Well Written Essays - 1250 words

E-Portfolio - Essay Example SLO Assessment 1 The picture above shows the Shaolin Temple in Henan Province, China. The temple is famous throughout the world and is one of the greatest Buddhist temples in the world. This temple is a famous cultural site since it encourages martial arts particularly the Kung Fu. The construction of the temple occurred during the 15th Century therefore the monastery is a center of Shaolin traditions and history. According to Shahar (184), various Chinese emperors throughout history supported the temple hence illustrating the importance of the temple to Chinese traditions. The monastery has experienced destructions and rebuilt severally throughout the years. Dynasties fights throughout Chinese history, is responsible for most of the temple’s destructions. These destructions occurred under various emperors’ reign such as the Shunzhi and Kangzi emperors (Shahar, 184). These destructions helped spread Shaolin fighting styles throughout China. This is because the monks org anized retaliatory attacks by training the locals to fight against the attackers. These destructions are common in Chinese myths and legendary stories to date. This artifact demonstrates my understanding and skills in analyzing historical trends of Chinese Shaolin culture and the Buddhist religion. The artifact shows my proficiency of Buddhism and martial arts culture in China. The above artifact is the origin of Shaolin fighting culture in China. It therefore explains the spread and popularity of the martial arts culture in China. By being conversant with the above artifact, am able to show my proficiency of origin of a common culture in China. SLO 2 Assessment The above artifact shows the migration of the Aztecs into America in the 18th century. The artifact explains the migration of the Aztecs from Mexico. It shows that the Aztecs did not migrate north of America but Southern America beginning from Utah. The artifact explains the history of some of the migrating communities into the US in the 18th century. It provides evidence to prove the Aztecs migration through North America. Boone (163) argues that presence of Uto-Azteca language throughout in South Western states during this period is a sign of the Aztec migration. In addition, the corn plantations in South Western states is due to the Aztecs migration and presence. The artifact explains the presence of Aztec/Mexican culture in Western states as well as the connection between the North Western and South Western states (Boone, 164). It explains the use of Mexican place names in some of these states. This artifact shows my expertise in multicultural literacy. This is because the artifact explains the origin of the Hispanic community in South-West states. From the artifact, I can understand the historical culture of the Hispanic community in the US. Am able to understand the high presence of the Hispanic population in states like California, New Mexico, Colorado, Arizona, Nevada and Texas. The artifact al so helped me to understand the use of Mexican names in places, parks and streets in most western states contrary to the popular archeological belief that the names began during the romanticism period in the 19th Century. SLO 3 Assessment The above artifact shows people of various religious groups such as Christianity, Hindu, Buddhism and Islam. The artifact presents the concept of religious diversity in the current human life. The

Swan Ice Arena Case Study Example | Topics and Well Written Essays - 250 words

Swan Ice Arena - Case Study Example Swan Ice Arena is an indoor ice rink that primarily catered to hockey groups. However, in the recent months, the manager, David Swan has opened the ice rink for public skating. Even though public skating was supposed to increase the revenues for Swan but at this point Swan has been unable to profit from the venture despite heavy investment in making the rink public. Public attendance in the rink is low despite Swan’s best effort. Swan has noticed that families and young children visit the area during the weekends and young couples are more eager to visit the rink during Fridays. However, Swan cannot limit the rink to these groups for specific days since he realizes that young children also visit during Fridays. The presence of young children during couple days discourages the couples to visit more often. At this time, Swan is unable to increase the visits and thus revenues have not increased for him despite his investments on the rink.  Swan Ice Arena is an indoor ice rink t hat primarily catered to hockey groups. However, in the recent months, the manager, David Swan has opened the ice rink for public skating. Even though public skating was supposed to increase the revenues for Swan but at this point Swan has been unable to profit from the venture despite heavy investment in making the rink public. Public attendance in the rink is low despite Swan’s best effort. Swan has noticed that families and young children visit the area during the weekends and young couples are more eager to visit the rink during Fridays. However, Swan cannot limit the rink to these groups for specific days since he realizes that young children also visit during Fridays. The presence of young children during couple days discourages the couples to visit more often. At this time, Swan is unable to increase the visits and thus revenues have not increased for him despite his investments on the rink. Evaluating the situation, a few recommendations could be made. Swan would bene fit by limiting Fridays for young couples by restricting the age limit to 14 years. Even though at this point of time, young couples do not visit the area much but when the place becomes known as a couple hangout joint, more people would be willing to visit and revenues would definitely increase. Since Generation Y that Swan at this time is trying to cater relies on word-of-mouth promotion (Perreault and Mc Carthy), Swan would benefit from it. Also Swan could allow these young couples to make song requests so that they are able to participate more fully in the area.

Sucrose Synthase Key Enzyme In Sucrose Metabolism Biology Essay

Sucrose Synthase Key Enzyme In Sucrose Metabolism Biology Essay Sucrose synthase is a key enzyme in sucrose metabolism. Sucrose metabolism is required by the plant to form carbon required for various processes in the plant such as respiration, starch and cell wall formation. The enzyme is encoded by a small multigene family where most plants have at least two isoforms of the enzyme. The kinetics of sucrose synthase show that different Km values and ratios of sucrose breakdown exist for the enzyme. The methods of extracting, assaying and purifying the enzyme are shown in the enzyme characteristics. Factors such as pH, addition of different buffers, metal ions, fungal volatiles as well as environmental factors such as anoxia have all been shown to affect sucrose synthase activity. The enzymes protein sequences have been phylogenetically divided up into six main groups using clustalw. Sucrose synthase is normally present in the cytoplasm but the availability of sucrose in the chloroplast and its ability to use ADP as a substrate would indicate that the enzyme may be able to act in the chloroplast as well as the cytoplasm. Sucrose synthase is an important enzyme in sucrose metabolism in plants cells. (Persia et al., 2008) The main route of entry of carbon from sucrose is commonly known to be sucrose synthase. (Bieniawska et al., 2007) This carbon is used for respiration and in the synthesis of cell wall polymers and starch. (Persia et al., 2008) The main form of reduced carbon in plants is sucrose. It is used to support growth and synthesis of reserve materials e.g. starch in heterotrophic sink tissues. (Matic et al., 2004) The UDP-glucose supplied by sucrose synthase is used for cell wall biosynthesis while working with the cellulose synthase complex. (Baud, Vaultier and Rochat, 2004) In most fruit tissues, an increase in sucrose synthase activity is alongside with sucrose accumulation. This would suggest that sucrose synthase plays a physiologically important role. (Islam, Matsui and Yoshida, 1996) Carbohydrates are transported from photosynthetic source tissues to sink tissues in the form of sucrose . The consequent cleavage of sucrose in the sink tissues is the first step for its use in various metabolic pathways. The sugar is cleaved in vivo by either sucrose synthase (Sus) or by invertase. Invertase catalyses an irreversible reaction where sucrose is cleaved into glucose and fructose (Matic et al., 2004) while sucrose synthase catalyses the reversible conversion of sucrose and uridine-diphosphate (UDP) into uridine-diphosphoglucose and fructose. (Hirose, Scofield and Terao, 2008) (Hardin and Huber, 2004) These enzymes play a crucial role in plant growth and development. (Abid et al., 2009) Sucrose Synthase is cytosolic (Ã…  ebkovà ¡ et al., 1995) and has been characterized in many different plant species such as maize (Hardin and Huber, 2004), rice (Odegard, Liu and Lumen, 1996) and sugarcane (Schà ¤fer, Rohwer and Botha (2005)). Its activity has been studied in many plant organs such as roots, leaves and seeds. (Ã…  ebkovà ¡ et al., 1995) For trees, cellulose biosynthesis is a highly regulated process in which carbon is permanently placed in their primary and secondary cell walls. Sucrose is the main carbon source for cellulose synthesis. The stem is made up of extremely active sink cells which utilise sucrose for cellulose synthesis. Sucrose synthase is the main sucrolytic enzyme in these cells that catalyzes the reversible conversion of sucrose into fructose and UDP-glucose which is needed for cellulose biosynthesis. (Joshi, Bhandari and Ranjan, 2004) It also plays an important role providing adequate sugar supply during anoxic stress. It has been shown that during anoxic germination of rice, sucrose synthase activity was enhanced whereas the activity of invertase was depressed. This would indicate that sucrose synthase is the enzyme predominantly responsible for sucrose breakdown during anoxia. (Joshi, Bhandari and Ranjan, 2004) Fig 1: Diagram of the cleavage and synthesis reaction of sucrose synthase (Rà ¶mer et al., 2004) Different isoforms of the gene are present in most plants. In the case of maize, two non-allelic genes were discovered for sucrose synthase but more investigation lead to the discovery of a third. At least three genes for sucrose synthase have been discovered in rice where the genes show differences in expression between tissues. RSus1 is expressed in root phloem while RSus2 is expressed in leaf phloem. (Schà ¤fer, Rohwer and Botha, 2005) When examining the different isoforms at an amino acid level it is appears that there is less homology between different sucrose synthase genes in a species than when the gene is compared to its corresponding gene in another species. In the case of maize, there is 75% homology between the SS1 gene and SS2 gene of maize but there is 90% homology between rice RSus1 and maize SS2 genes. In sugarcane, the SS1 gene is 97% identical at the amino acid level to maize SS1 gene. (Lingle and Dyer, 2001) Nolte and Koch (1993) undertook a study to determine whether sucrose synthase was localized to certain part of the vascular strand. It is well known that sucrose synthase is present in vascular bundles for example in transgenic tobacco plants phloem specific expression of a maize sucrose synthase gene has been observed. Their study, using immunohistochemistry, found that sucrose synthase was restricted to the cytoplasm of companion cells of the phloem and did not appear to be present in other organelles of the plant. (Nolte and Koch, 1993) The molecular mass of sucrose synthase can be determined by gel filtration. Sucrose synthase elutes from the column with a Kav value of 0.17844 which when using a calibration curve correlates to a molecular mass of 362kDa. Using SDS-PAGE gradient gel the molecular mass of each subunit can be estimated at 92kDa. This can conclude that sucrose synthase is a tetrameric enzyme with a molecular mass of 360kDa and four identical subunits of 90kDa. (Hardin and Huber, 2004) (Elling and Kula, 1993) It can associate with membranes and the actin cytoskeleton where its activity is known to be involved with cellulose synthesis. It does this by channelling uridine-diphosglucose to the growing glucan chain by the enzyme cellulose synthase. (Hardin and Huber, 2004) Analysis of Sucrose Synthase Gene Family: From the results of species examined to date, it is shown that sucrose synthase is encoded by a small multigene family. (Bieniawska et al, 2007) Most species of plants have at least two isoforms of sucrose synthase. These isoforms usually have comparable biochemical properties and highly homologous amino acid sequences. (Wen et al., 2010) Further analysis of transgenic and mutant crop plants show certain isoforms of sucrose synthase have specific functions in the plant. The rug4 mutation of pea removes the SUS1 isoform but has no effect on SUS2 or SUS3. This would indicate that these two isoforms are not able to make up for the loss of SUS1 in the seed or root nodule. It is clear that the loss of different isoforms affect the plant in certain ways. Loss of the SH1 isoform in maize has different outcomes from the loss of SUS1 isoform. SH1 is required for normal cell wall formation during endosperm development while both isoforms are needed for wild-type rates of starch synthesis. Why different isoforms have different functions is unclear. The same functions can be carried out in the cell by different isoforms but can occur in distinct cell types, developmental periods or environmental conditions. It is likely that different isoforms could have non-overlapping, particular functions in the same cell. (Bieniawska et al., 2007) It is difficult to decide on the precise roles of the genes in sucrose synthase gene family when there is not enough information in existence. Although there is some information available on some of the isoforms and theyre functions in the plant, no analysis of the functions of the gene family has been carried out. The model plant Arabidopsis is ideal for carrying out such an analysis. Six sucrose synthase genes are in the Arabidopsis genome. Based on comparisons of the amino acid sequences the isoforms they encode can be divided into three distinct pair groups. The isoforms SUS1 and SUS4 are 89% identical to each other but have less than 68% similar amino acid sequences to other isoforms. Similarly, SUS2 and SUS3 are 74% identical to other isoforms and are 67% less identical to the other forms of enzyme. SUS5 and SUS6 are 585 identical to each other but have less 48% similarity to the other isoforms. When examining other dicotyledonous species it appears that at least two of the thr ee pairs of isoforms are present. When phylogenetic analysis was carried out, it showed that the isoforms AtSUS1 and AtSUS4 are related to pairs of isoforms from pea (Fabacae), carrot (Umbelliferae) and potato (Solanacae). A pair of isoforms from Craterostigma plantagineum (Scrophulariacae) is closely related to the pair of isoforms AtSUS2 and AtSUS3 in the Arabidopsis. The pair AtSUS5 and AtSUS6 is related strongly to a pair of genes from rice. This evidence shows that it is unlikely that the three pairs of isoforms in Arabidopsis are as a result of gene duplication events. It is possible that each isoform has an exact function preserved in a wide range of plants. The members of Arabidopsis gene family are strongly differentially expressed in different organs of the plant through its development and in response to external stimuli e.g. environmental stress. This is seen in gene families of other plants studied. (Bieniawska et al., 2007) Fruit quality is determined by the type and quality of sugars present. A study of the sucrose synthase-encoding gene from the muskmelon fruit was carried out to evaluate how to genetically improve the quality of the fruit. This is done by finding the sugar components in fruit, to identify the enzymes involved in sugar metabolism and distinguish the relationship between sugar accumulation and the activities of related enzymes. It is thought that sucrose synthase is the enzyme involved in metabolising sucrose in developing muskmelon fruit. To examine this, a full length cDNA strand encoding sucrose synthase was extracted from a muskmelon fruit by RT-PCR and RACE and identified as CmSS1. Real time PCR analysis showed that CmSS1 expression changed in among different tissues of the plant e.g. root, stem, leaf. It showed that the mRNA levels are highest in the root and lowest in mature fruit. Fig 2: The patterns of CmSS1 transcript abundance in the different tissues of the muskmelon plant. These results were found using quantitative real-time PCR analysis of total RNA prepared from the root, stem, leaf, flower and mature fruit of muskmelon. During fruit development and ripening it was shown that CmSS1 mRNA was at its maximum level at five days after pollination and decreased steadily during fruit development until it reached its minimum level of maturity. This was discovered using again real-time RT-PCR analysis of mesocarp tissues from five days of pollination to ripening. Fig 3: This graph depicts the patterns of CmSS1 transcript abundance in developing muskmelon fruits found by using quantitative real-time PCR analysis of total RNA prepared from muskmelon. (Wen et al., 2010) The sugar content and SS activity were analysed to show the functions of CmSS1 in regulating fruit quality. It showed that very low concentrations of sucrose are present in young and unripe muskmelons. Between 20 and 30 days after pollination there is a massive rise in the amount of sucrose in the fruit. Sucrose synthase activity increased in the direction of sucrose synthesis and decreased in the direction of sucrose cleavage through fruit development. (Wen et al., 2010) Fig 4: The depiction of sucrose content and sucrose synthase activity during muskmelon fruit development. The first chart shows sucrose content during fruit development. The second shows sucrose activity in the sucrose synthesis direction and the third shows sucrose cleavage direction during muskmelon fruit development. (Wen et al., 2010) Enzyme Kinetics of Sucrose Synthase: An investigation was carried out by Schà ¶fer et al. to the find the properties of three sucrose synthase isoforms present in sugarcane. Kinetic analysis indicated that the three sucrose synthase genes in sugarcane are different isoforms, with major differences in Km values and the ratios of sucrose breakdown synthesis. The kinetic characteristics of the SuSyA and SuSyB isoforms, both expressed in the leaf roll, differ greatly. It was found that SuSyA has almost three times higher affinity for sucrose than the SuSyB isoform whereas SuSyB has a much greater affinity for UDP than SuSyA. Based on the differences in their kinetic properties it can be concluded that SuSyB and SuSyC are different isoforms of sucrose synthase. SuSyC has roughly ten times higher affinity for UDP compared to the other two isoforms. (Schà ¤fer et al., 2005) Fig 5: The graph shows the Lineweaver-Burk plot of 1/v against 1/S for the isoforms SuSys A, B and c where UDP was the variable substrate. The concentration of sucrose was kept constant at 320nM. The Km values were determined from the non-linear fit of the data to the Michaelis-Menten equation. (Schà ¤fer et al., 2005) When examining sucrose synthase in soybean nodules Morell and Copeland (1985) found the kinetic constants of UDP, UDPglucose, sucrose and fructose by fitting the data to the following two equations: 1. v = VA/KiaKh + KhA + KhB + AB 2. v = VA/Ka + A + A/Ki The kinetic constants for ADP, CDP and ADPglucose were found using non linear regression analysis of initial velocity data. Fig 6: Graph showing the effect of sucrose concentration on the cleavage activity of sucrose synthase in soybean nodule. The lines show the fit of data to equation 1. The reaction mixture were composed of 20 µmol Hepes-KOH buffer (pH 7.5) 2 µmol UDP, 1.5 µmol NAD, 25 µg UDPglucose dehydrogenase. Each symbol represents a different concentration of sucrose. The dark circle shows 3.2 µM, the clear circle shows 4 µM, the dark triangle shows 6.25 µM, 10 µM is shown by the clear triangle and the dark square depicts 20 µM. In the cleavage and synthesis direction standard Michaelis-Menten kinetics are observed. The variation of concentration of sucrose at different concentrations of UDP gave an intersecting pattern of linear double reciprocal plots. (Morrell and Copeland, 1985) Parameter Value V (U/mg protein) 13.3 ±2.0 Km sucrose (mM) 31.3 ±7.1 Ki sucrose (mM) 31.9 ±13.1 Km UDP (mM) 0.005 ±0.002 Ki UDP (mM) 0.005 ±0.001 Fig 7: Table showing the kinetic parameters for the cleavage reaction of sucrose synthase in soybean nodules. (Morrell and Copeland, 1985) Fig 8: The graph depicting the effect of UDPglucose concentration on the synthesis reaction of sucrose synthase activity in soybean nodules. The reaction mixtures contained 20 µmol Hepes-KOH buffer, 15  µmol fructose, 5 µmol MgCl2, 0.4  µmol P-enolpyruvate, 0.15  µmol NADH, 20 µmol KCl, 25 µg pyruvate kinase 25 µg lactate dehydrogenase and the required amount of enzyme. As in the previous graph, the amount of UDPglucose was varied in the presence of 2.5mM (dark circle), 3.2mM (clear circle), 4mM (dark triangle), 5mM (clear triangle) and 8mM (dark square) fructose. The results on the graph are representing the fit of data to equation 1. When the concentration of UDPglucose was varied at the concentrations of fructose in the graph, an intersecting pattern of linear double reciprocal plots was seen. From fitting the data from the graph to equation 1, it is noted that substrate inhibition would have occurred at a concentration greater than 15mM fructose. Parameter Value V (U/mg protein) 14.3 ±1.2 Km fructose (mM) 3.7 ±0.8 Ki fructose (mM) 19.6 ±9.9 Km UDPglucose (mM) 0.012 ±0.006 Ki UDPglucose (mM) 0.064 ±0.014 Fig 9: table showing the kinetic results by fitting the figures from the graph to equation 1. When partially purified SuSyA, SuSyB and SuSyC were blotted to a nitrocellulose filter the results showed that all three isoforms are approximately 94kDa. (Schà ¤fer et al., 2005) The would correlate to the findings of Hardin et al and Lothar et al who stated that sucrose synthase is tetrameric enzyme made up of four 90kDa subunits. Fig 10: Immunoblot of sugarcane SuSy. A crude extract of protein from leaf roll was loaded into lane 2 while partially purified isoforms of SuSyA, SuSyB and SuSyC were loaded to lane 3, 4 and 5. The molecular weight ladder was used to identify the bands see in each lane. (Schà ¤fer et al., 2005) Characteristics of Sucrose Synthase: Extraction of Protein: The method for extracting protein from the leaves of maize (Zea mays), rice (Oryza sativa) and tobacco was done as follows: 1-3g of leaves was ground in liquid nitrogen and the powder was mixed in the ratio 1:2 with extraction buffer. The buffer was made up of 0.1M tris-HCl, pH 8, 10mM DTT and 1% polyvinylpolypyrrolidone. The samples were then incubated on ice for 15 minutes and then centrifuged at 1,000g for 10 minutes at 4oC. The pellet was then removed and the supernatant was re centrifuged at 100,000g for one hour at 4oC. After this final centrifugation, the pellet and supernatant which contained the soluble proteins was resuspended in sample buffer for electrophoresis. (Persia et al., 2008) When extracting protein from rice seeds, a similar procedure is followed. Seeds weighing roughly 50-100mg at various stages of growth were homogenized in 400 µl of extraction buffer and kept at 4oC. The buffer was made up of 50mM Tris-HCl, pH7.5, 1.0mM DTT, 1.0mM EDTA and 2mM PMSF. Ammonium sulphate fractions (30-50% w/v) were precipitated and then resuspended in dialysis buffer made up of 50mM Tris-HCl, pH 8.0, 5mM MgSO4, 5mM 2-mercaptoethanol. This was then dialyzed overnight at 4oC. (Odegard, Liu and De Lumen., 1996) The method for extracting protein from tobacco pollen tubes is slightly different to those mentioned previously. The pollen first was slowly thawed from storage at -20oC and hydrated in a humid chamber overnight. It was then germinated in BK medium and allowed to germinate at 25oC for three hours. After this period had elapsed, the pollen was collected by centrifugation at 1,000g for 5 minutes at 25oC. It was then washed twice with BRB25 buffer which is made up of 25mM HEPES, pH 7.5, 2mM EGTA and 2mM MgCl2 and 15% Suc. After washing, the pollen was resuspended in lysis buffer and lysed on ice using a motor-driven Potter-Elvehk-jem homogenizer. The lysis buffer used was made up of BRB25 buffer along with 2mM dithiothreitol, 1mM phenylmethylsulfonyl fluo ride (PMSF), 10 µL/mL protease inhibitors, 1mM NaN3 and 10% mannitol. After lysis was carried out, the samples were centrifuged at 1,000g for 10 minutes at 4oC. The supernatant was centrifuged again at 4oC for 45 minutes at 100,000g over a 20% (w/v) Suc cushion. The supernatant was then collected as it contained the soluble protein fraction. (Persia et al., 2008) Enzyme Assays: After extracting protein, the sucrose synthase activity in sugarbeets was found using a spectrophotometric end point assay. The activity of the enzyme was monitored as fructose formed at 35oC. This was carried out in a solution that contained 250mM sucrose, 2mM UDP and 100mM MES. The control was carried out by assaying for activity in the absence of UDP. The total protein concentration was determined using the Bradford method where bovine serum albumin was the standard. (Klotz and Haagenson., 2008) When assaying for protein from rice, the Bradford method was followed to determine protein concentration as was done in Klotz et al. 40mg of protein was used per assay. The assay was carried out in 20mM MES pH 6.4, 200mM sucrose and 4mM UDP for 15 minutes at 30oC. The reaction was stopped by boiling for 2 minutes and the fructose levels were measured. The control tubes did not contain UDP. (Odegard, Liu and De Lumen., 1996) When examining the effect of sucrose synthase on carbon partitioni ng a similar method was followed for assaying the protein. Sucrose synthase was assayed in the direction of sucrose breakdown using 50 µl poplar plant extract. The tetrazolium blue assay was followed to determine the amount of free fructose. As in previously mentioned assays, the absence of UDP in the assay acted as a control. The total protein content was found by employing the Bradford (Bio-Rad) protein assay. (Coleman, Yan and Mansfield., 2009) A similar method was followed for carrying out an assay for the enzyme on tomato tissue. The reaction mixtures contained 50mM Hepes-NaOH buffer, 15mM MgCl2, 25mM fructose and 25mM UDP glucose. This was incubated at 37oC for 30 minutes and was terminated with the addition of 70 µl of 30% KOH. The enzyme blanks were terminated with the addition of KOH at 0 minutes. The tubes were then kept at 100oC for 10 minutes to destroy any fructose. The soluble protein content was determined using the Lowry method whereby bovine serum albumin was th e standard. (Islam, Matsui and Yoshida., 1996) Alkaline copper solution is added to each tube and allowed to stand at room temperature for roughly 30 minutes. Dilute folate reagent is then added to each tube rapidly and after 30 minutes the absorbance is read at 750nm. (Lowry et al., 1951) The results were measured as  µmole of sucrose per minute per mg protein. (Islam et al., 1996) When assaying for sucrose synthase in the cleavage direction Rà ¶mer et al used recombinant SuSy1 gene from potato. In a volume of 100 µl HEPES buffer with a concentration of 200mM and pH 7.6 recombinant sucrose synthase was incubated along with 2mM UDP and 500mM sucrose for ten minutes at 30oC. HPLC analysis was used for the formulation of UDP-glucose. The Bradford assay was used to determine protein concentrations as was carried out by Klotz et al and Coleman et al. The activity of the enzyme was also tested with the nucleoside diphosphates dTDP, CDP, ADP and GDP at 2mM. For assaying recombinant e nzyme in the synthesis direction a similar method was followed as when assaying for standard enzyme. Recombinant sucrose synthase was incubated in a total volume of 100 µl HEPES buffer where this time the pH was 8.0 and the concentration was as in cleavage direction of 200mM. 1mM UDP-Glc and 20mM D-fructose was also added to the mixture and it was incubated for five minutes at 30oC. The reaction was heated to 95oC for five minutes and HPLC analysis was used to establish the formation of UDP. The sucrose synthase activity was also tested using dTDP-Glc, CDP-Glc and ADP-Glc. (Rà ¶mer et al., 2004) Purification of Protein: After extraction of the protein from the crude extract, purification can be carried out. This can be done in a number of ways such as Batch adsorption with Sephadex A50, Anion exchange chromatography and Gelfiltration. SDS-PAGE can be carried out after purification to check the purity of the protein sample. The Sephadex A50 gel is loaded into a glass funnel and washed twice with deionised water. The gel was then washed twice with 300ml standard buffer. The protein sample was loaded to the gel and slowly sucked through the gel for 30 minutes. The gel bed was then washed with 300ml standard buffer and then with 300ml standard buffer containing 100mM KCl. The last washing step contained 300mM KCl. 200ml of the first salt preparation was concentrated to 40-50ml by using a cross-flow ultrafiltration module with YM 30 ultrafiltration membrane that had been pretreated with 55 PEG 4000 solution. This was done to prevent the enzyme sticking to the membrane. In anion exchange chromatography a Sepharose Q column was first equilibrated with 300ml Hepes buffer. This was made up of 200mM pH 8 with 50mM KCl. 70-80mg of protein sample was loaded and the elution was started using two different salt gradients. To prevent enzyme inactivation after elution all the fractions were titrated back to pH 7.2. All fractions that contained enzyme activity were pooled and concentrated by using ultrafiltration. Gelfiltration experiments are carried out on a prepacked HiLoad 16/60 Superdex 200 prep grade column that was connected to FPLC equipment. Four samples containing 2mg of protein were loaded and eluted with a flow rate of 1 ml min-1. The fractions were then pooled and stored at -20oC in 500 µl aliquots. (Elling and Kula., 1993) To determine the purity of the protein, SDS-PAGE is carried out. This is done by loading 100 µg of protein samples to a 125 SDS-polyacrylamide slab gel that was overlaid with stacking gel. The electrophoresis was carried out at 4oC and at 40V for 16 hours a nd followed by 200V for one hour. Coomassie blue R 250 was used to stain the gel followed by destaining. (Kumutha et al., 2008) Factors that affect Sucrose Synthase Activity: Ã…  ebkovà ¡ et al (1995) stated that sucrose synthase has two different pHs for optimal activity. In the cleavage direction it was found that most enzyme activity was observed between pH 6.0 and 8.5 at temperatures between 50 to 55oC. In the synthesis direction, a pH between 8.5 to 9.5 and a temperature of 35oC was optimal for enzyme activity. (Ã…  ebkovà ¡ et al., 1995) This would correlate with the findings of Morell and Copeland (1985) who found that optimal activity of the enzyme in soybean was at pH 6 in the cleavage direction and at a pH of 9.5, sucrose synthase activity in the synthesis direction was at its highest. It was also found that at a pH of 7.5 the cleavage and synthesis activities were their highest. (Morrell and Copeland., 1985) Elling and Kula (1995) examined the effect of buffers TES-NaOH, MOPS-NaOH, TEA-NaOH and Tris-HCl on the pH optimum of sucrose synthase activity. These were determined using UDP and TDP as substrates for the reaction. They found that the e nzyme had its highest activity in Hepes-NaOH buffer. When MOPS-NaOH and TES-NaOH buffer was used, only 60-80% activity was noted. (Elling and Kula 1995) It was also found that the velocity of the reaction could be increased by increasing the temperature where optimal activity was seen between 50 and 60oC. Xu at al (1989) reported that potato and bean are also able to withstand these high temperatures. However once the temperature goes above 60oC enzyme activity starts to decreased rapidly and was destroyed once the temperature reached 70oC. (Xu et al., 1989) The cleavage of sucrose by the sucrose synthase enzyme was investigated to find the rate of cleavage reaction using different nucleosidediphosphates as cosubstrates. They found that the rate of reaction was UDP>TDP>ADP>CDP>GDP. Echt and Chourey (1985) found similar results when examining nucleotide specificity. They found that substrate specificity for SS1 and SS2 were UDP>TDP>ADP>CDP>UTP where each substrate was at a concentrat ion of 4mM. (Echt and Chourey 1985) Low levels of heavy metal ions such as mercurate inhibited cleavage activity of the enzyme. This would lead to the assumption that sulfhydryl groups are involved in the catalytic process. It is also inhibited by Tris-HCl and by small concentrations of MgCl2 and MnCl2. (Ã…  ebkovà ¡ et al., 1995) Cations were shown by Elling and Kula (1995) to have a slight influence on enzyme activity. The activity was lessened slightly (10%) by the presence of 1mM Mn2+ and Mg2+ ions with UDP. The enzyme is completely inactivated in the presence of 1mM Cu2+ or Fe2+. (Elling and Kula., 1993) A recent study was undertaken to examine the effects of volatile emissions on carbohydrate metabolism. Studies on this area have taken place before but it is usually examining the results of physical contact between the host plant and the microbe. No work has taken place until now on the effect on the plant in the absence of physical contact. Many microbes such as Pseudomonas spp, Strepomyces spp, Penicillin spp and a selection of truffles produce ethylene. This gaseous plant hormone plays an important role in many aspects of plant growth and development such as seed germination, root hair initiation, fruit ripening and starch accumulation. In the work of Ezquer et al (2010), the possible effects of volatiles released from gram-negative bacteria, gram-positive bacteria and fungi on starch metabolism was studied. The results showed that the volatile compounds released by microbes promoted high levels of starch accumulation in mono- and dicotyledonous plants. It also revealed fungal vo latiles (FVs) promoted massive changes in expression of genes involved in many important processes in plant such as metabolism of carbohydrates, amino acids, sulphur and lipids, energy production, protein translation and stability, cell wall biosynthesis and photosynthesis. However no changes were noted in the expression in some of the genes that coded for proteins involved in starch and sucrose metabolism such as plastidial hexokinase, plastidial phosphoglucose isomerase, plastidial adenylate kinase, alkaline invertase and UDPglucose (UDPG) pyrophosphorylase. It was found in the study that FVs strongly upregulate the expression of Sucrose Synthase in potato leaves. The plants were cultured in the presence and absence of FVs emitted by A. Alternata. This caused a massive enhancement of expression of Sus4 isoform. A 29.4- and 31.63-fold increase was observed in expression when the plants were cultured in the presence and absence of sucrose. This isoform of the enzyme controls the accumulation of ADPG, UDPG and starch in potato source leaves and tubers. Analyses of the intracellular amounts of starch and nucleotide-sugars in the leaves of the plant show a positive correlation between patterns of enzyme activity and starch, UDPG and ADPG amounts. This was noted when the leaves were cultured in the presence and absence of FVs. Western blot analyses and quantitative RT-PCR confirmed also the increase in expression. (Xu et al., 1989) Environmental Factors affecting Sucrose Synthase Activity: Anoxia: Waterlogging is where oxygen supply is blocked to root leading a severe decrease in the amount of oxygen available to the plant. This leads to inhibition of root respiration that causes a major decline in energy of root cells affecting vital metabolic processes of the plant. This is restriction of oxygen supply is known as anoxia. The presence of glucose in an anoxic incubation medium drastically decreases meristem death and studies have shown that sucrose synthase is the enzyme mainly responsible for sucrose breakdown under anoxia. (Kumutha et al., 2008) The increase in glycolytic demands caused by these demands is the cause of increased sucrose synthase expression. This has been demonstrated in many plant species e.g. sucrose synthase gene is induced in wheat and in rice when oxygen levels are low. (Ricard et al., 1998) Harada et al (2005) also found an increase in sucrose synthase activity in pondweed turins while under anoxia. (Harada et al., 2005) Klotz and Haagenson (2008) foun d that sugarbeet contained two genes for sucrose synthase activity-SBSS1 and SBSS2. They demonstrated that anaerobic conditions caused a large increase in the transcription levels of SBSS1 and a quick increase and succeeding decline in SBSS2 transcription levels. However this did not correlate with a significant increase in sucrose synthase enzyme activity. A 23% increase in sucrose synthase activity was noted after initiation of anaerobic conditions but otherwise the activity of the enzyme did not differ greatly to that of the controls. (Klotz and Haagenson., 2008) Fig 11: The graph outlines the different rates of sucrose synthase activity in the con

Racism in the Video Skin Deep Essay -- Skin Deep Racism Racist Essays

Racism in the Video Skin Deep In the ideal world everybody is equal. In the real world there is racism. Situations stemming from racist feelings and conflicts between ethnic groups remains a serous problem. The video Skin Deep brought together college students of different races to express their feeling and beliefs about racism. The video supported the idea that the environment you are raised in is an influence on beliefs and feelings you might have towards other races. Dave’s grandfather was a confederate. He grew up listening to his grandfather talk bad about other races. Dave’s best friend is Mexican, and he said he can not bring him around his grandparents. Marc comes from a good Italian family. His father has some strong views about people of other races. Marc adores his father, but he’s not sure if he agrees with him. In fact, Marc loves to sing and when he joined in an all Black gospel choir, he did not tell his father for several months. Most of the other students expressed that they had the same upbringing, to discriminate against other races. Even though it was wrong of our grandparents and parents to raise us in such an environment, I can understand why they did. Some of our grandparents lived in the days of slavery and war and had to deal with the experience first hand. Their experience is all they knew to teach their young. I think our generation can look past how we were brought up and recognize that it is wrong, and teach our children better. Tammy made a point that the black students at her school often did not get involved in events. She said that when she went to school meetings she made an attempt to sit by students of other races, when she tried to make friends with them by sitting next to them and making conversation, she could tell that they did not feel comfortable sitting next to her. This made her feel uncomfortable. The Black students felt that they were often left out of groups and schoolSkin Deep 3 events so they decided to have a graduation ceremony for Black students only. My first thought of this idea was that it was only splitting the races up even more. After listening to other’s thoughts in class I understood more why this was so special to the Black race. One reason was because for most of the students, they were the first to graduate in their family and that is something to take pride in. Judith is th... ...one of another race has the same opportunity as me. I do think I feel this way because I have not had to experience life as a person of a different race. Brian a black student, felt that White people think if one Black person does something bad, then all Black people do it. I also think that the media, movies, and music play a big role in stereotyping. Stereotyping is something that most people do. I don’t think it is done to hurt people intentionally. Overall, I thought the video was good and the students expressed their opinions and feelings openly and honestly. The video is pretty old and I do think that people are more accepting of other cultures, interracial marriages, and biracial people now. I might even say that I am ignorant to racism because I am not racist. Maybe I do not really see racism when it is right in front of me. Being a nurse I have patients of all races and cultures. I see my patients as equal humans. When I look at them, the color of their skin or their appearance is not important to me. What I see is a patient who is sick and needs my care. There is no one solution to racism in this country. We each need to contribute to the solution in our own way.

American Literature Exam Questions Essay

12. Discuss the characteristic features of the experimental prose in 1960-2000 on chosen examples. Experimental literature refers to written works – often novels or magazines – that place great emphasis on innovations regarding technique and style. Naked Lunch is a novel by William S. Burroughs, a complete American edition(1962). †¢The book is structured as a series of loosely-connected vignettes. Burroughs himself stated that the chapters are intended to be read in any order. The reader follows the narration of junkie William Lee. †¢The manner in which the novel is written the reader to see only part of the picture—as much as he wants to see. It often happens that something mentioned in the book reappears much later producing thus a series of intratextual relationships and echoes. This idea, relating to different perspectives within a larger picture, is itself a theme which runs throughout this book. †¢The novel’s mix of taboo fantasies, peculiar creatures and eccentric personalities all serve to unmask mechanisms and processes of control, and have led to much controversy. †¢By decentralizing the plot Burroughs produces a series of interrelated literal caricatures, satires, and parodies throug hout the novel. A Pynchon-influenced generation of writers in the 1990s, such as David Foster Wallace, who would combine some of the experimental form-play of the 60’s writers with a more emotionally-deflating irony, and a greater tendency towards accessibility and humor. Infinite Jest is a 1996 lengthy and complex work takes place in a semi-parodic future version of North America. The novel touches on the topics of tennis, substance addiction and recovery programs, depression, child abuse, family relationships, advertising and popular entertainment, film theory, and Quebec separatism. †¢There are frequent references to endnotes throughout the novel. In an interview with Charlie Rose, Wallace characterized their use as a method of disrupting the linearity of the text while maintaining some sense of narrative cohesion. †¢Acronyms are another signature device in Wallace’s work and are used frequently within the novel. †¢Wallace’s writing voice is a postmodern mixtur e of high- and low-brow linguistic traits. He juxtaposes, often within  a single sentence, colloquialisms and polysyllabic, obscure, or esoteric words. 13. On the example of a chosen text by Henry James, enumerate typical features of psychological realism. A psychological novel, also called psychological realism, is a work of prose fiction which: †¢places more than the usual amount of emphasis on interior characterization, and on the motives, circumstances, and internal action which springs from, and develops, external action. †¢The psychological novel can be called a novel of the â€Å"inner man,† so to say. In some cases, the stream of consciousness technique, as well as interior monologues, may be employed to better illustrate the inner workings of the human mind at work. Flashbacks may also be featured. The Portrait of a Lady is a novel by Henry James (1881). This is the story of a spirited young American woman, Isabel Archer, who â€Å"affronts her destiny† and finds it overwhelming. She inherits a large amount of money and subsequently becomes the victim of Machiavellian scheming by two American expatriates. It also treats in a profound way the themes of personal freedom, responsibility, betrayal, and sexuality. In this novel James had pushed the analysis of human consciousness and motivation to new levels, particularly in such passages as the famous Chapter 42, where Isabel meditates deep into the night about her marriage and the trap she seems to have fallen into. James made an in-depth account of Isabel’s deepest terrors in his preface to the New York Edition of the novel. 14. Characterize the genre of horror on the chosen example of American popular literature of 20th and 21st century. The trait of the genre of horror is that: †¢it provokes a response, emotional, psychological or physical within each individual which causes someone to react with fear. †¢in order for that response to be elicited there are different techniques used, such as unreal figures (phantoms, mummies, etc.), or more real situations and figures  (serial killers, rapists, kidnappers). †¢The main ingredient within horror is that the reader can relate to it somehow and that there’s always something unexpected on its way. The whole horror genre is build up upon people’s fear of the unknown and anxieties. ‘Salem’s Lot is a 1975 horror fiction novel written by Stephen King. Ben Mears, a successful writer who grew up in the town of Jerusalem’s Lot has returned home because of his wife’s death. †¢Ben plans to write a book about the â€Å"Marsten House†, an abandoned mansion that gave him nightmares after a bad experience with it as a child. He unexpectedly finds out that the Marsten House is about to be inhabited by the vampire Kurt Barlow. †¢Over the course of the book, the town is slowly taken over by vampires, reducing it to a ghost town by day as they sleep. †¢Finally, Ben and the other man succeed in destroying the master vampire Barlow, but, lucky to escape with their lives, are forced to leave the town to the crop of newly created vampires. †¢An epilogue has the two returning to the town a year later, intending to renew the battle. Ben, knowing that there are too many hiding places for the town’s vampires, sets some underbrush on fire in an attempt to destroy as many homes as possible thus making the vampires easier to hunt. The Shining is a 1977 horror novel by American author Stephen King. †¢Jack Torrance is trying to rebuild his life accepts a job as a winter caretaker at the large, isolated Overlook Hotel in Colorado where he goes with wife Wendy, and son Danny. †¢Danny’s clairvoyance (jasnowidztwo) makes him sensitive to supernatural forces. †¢The hotel has a personality in its own right, and acts as a psychic lens. Danny has premonitions of the hotel’s danger to his family and begins seeing ghosts and frightening visions from the hotel’s past, but puts up with them in the hope that they are not dangerous in the present. †¢The hotel has difficulty possessing Danny, so it begins to possess Jack. Wendy discovers that they are completely isolated at the Overlook, as Jack has sabotaged the hotel’s snowmobile and smashed the CB radio in the office. She and Jack battle. Hallorann, working at a winter resort in Florida, hears Danny’s psychic call for help and rushes back to the Overlook. The hotel causes Jack to kill himself with the roque  mallet. †¢Finally the boiler explodes, destroying the Overlook. The novel ends with Danny and Wendy summering at a resort in Maine where Hallorann, the head chef, is comforting Danny over the loss of his father. 15. Characterize the genre of sci-fi and/or cyberpunk on the chosen examples of American popular literature of 20th and 21st century. Science fiction is a genre of fiction. It differs from fantasy in that, within the context of the story, its imaginary elements are largely possible within scientifically established or scientifically postulated laws of nature. Science fiction is largely based on writing rationally about alternative possibilities. The settings for science fiction are often contrary to known reality, but the majority of science fiction relies on a considerable degree of suspension of disbelief provided by potential scientific explanations to various fictional elements. These may include: †¢a setting in the future, in alternative timelines, or in an historical past that contradicts known facts of history or the archaeological record †¢a setting in outer space, on other worlds, or involving aliens †¢stories that involve technology or scientific principles that contradict known laws of nature †¢stories that involve discovery or application of new scientific principles, such as time travel or new technology, such as nanotechnology, faster-than-light travel or robots, or of new and different political or social systems EXAMPLES: Dune is a science fiction novel written by Frank Herbert, published in 1965. Dune is frequently cited as the world’s best-selling science fiction novel. Set in the far future among a feudal interstellar empire where planetary fiefdoms (lenna) are controlled by noble houses that owe an allegiance (lojalność, hoÅ‚d) to the Imperial House Corrino, Dune tells the story of young Paul Atreides (the heir apparent to Duke Leto Atreides and the scion of House Atreides) as he and his family accept control of the desert planet Arrakis, the only source of the â€Å"spice† melange, the most important and valuable substance in the universe. The story explores the complex and  multi-layered interactions of politics, religion, ecology, technology, and human emotion, as the forces of the Empire confront each other for control of Arrakis and its â€Å"spice†. Ender’s Game (1985) is a science fiction novel by American author Orson Scott Card. †¢set in Earth’s future,   Ã¢â‚¬ ¢presents an endangered humankind that have barely survived two conflicts with the Formics (an insectoid alien race also known as the â€Å"Buggers†). †¢in preparation for an anticipated third invasion, an international fleet maintains a school to find and train future fleet commanders. The world’s most talented children, including the novel’s protagonist Ender Wiggin, are taken at a very young age to a training center known as the Battle School. There, teachers train them in the arts of war through increasingly difficult games including ones undertaken in zero gravity in the Battle Room where Ender’s tactical genius is revealed. †¢Ender’s â€Å"final exam† consists of a scenario where bugger ships outnumber Ender’s fleet a thousand to one near a planetary mass. Ender orders the use of a special weapon, the Molecular Disruption Device, against the planet itself, destroying the simulated planet and all ships in orbit. Soon he finds out that all the simulations were real battles taking place with real fleets, and that he had killed all the queens on their home planet. He is not allowed to return to Earth because his special skills are too dangerous. Ender is made Governor of the first human colony on a Bugger world, and they leave together on the first colony ship.

The Construction of Europe essays

The Construction of Europe essays Exogenous factor shaping economic growth continent wide was the great power conflict. Countries falling for geographical and other reasons within the U.S. and Soviet spheres of influence felt strong pressure to adopt the same form of economic organization as their dominant partner. And how they organized their economies was the most important determinant of Western European societies subsequent economic performance. In the immediate post-World War II period, Europe remained ravaged by war and thus susceptible to exploitation by an internal and external Communist threat. In a June 5, 1947, speech to the graduating class at Harvard University, Secretary of State George C. Marshall issued a call for a comprehensive program to rebuild Europe. Fanned by the fear of Communist expansion and the rapid deterioration of European economies in the winter of 1946-1947, Congress passed the Economic Cooperation Act in March 1948 and approved funding that would eventually rise to over $12 billion for the rebuilding of Western Europe. The Marshall Plan generated a resurgence of European industrialization and brought extensive investment into the region. It was also a stimulant to the U.S. economy by establishing markets for American goods. Although the participation of the Soviet Union and East European nations was an initial possibility, Soviet concern over potential U.S. economic domination of its Eastern European satellites and Stalins unwillingness to open up his secret society to westerners doomed the idea. Furthermore, it is unlikely that the U.S. Congress would have been willing to fund the plan as generously as it did if aid also went to Soviet Bloc Communist nations. Thus the Marshall Plan was applied solely to Western Europe, precluding any measure of Soviet Bloc cooperation. Increasingly, the economic revival of Western Europe, especially West Germany, was viewed suspiciously in Moscow. Economic historians have debated th...

Best Quotes to Pair With Vintage Photos on Social Media

Best Quotes to Pair With Vintage Photos on Social Media Sharing old photos of people, places, and events on social media is a good way to reminisce and add nostalgia. If youve decided to share your favorite images on social media during a Throwback Thursday, Flashback Friday, or some other tagged event involving sharing, there are some great ways to make your contribution even more special - and good things to know about sharing photos in general: Share one photo a week or less. Dont overwhelm your friends and followers with too many old photos. Just because you found an album of old photos doesnt mean you should bombard your social media followers. Choose one day a week, such as a Throwback Thursday or a Flashback Friday, and maybe even skip a week between postings.Be certain youre sharing only old photos. Dont make the mistake of incorrectly tagging recent photos with something like #tbt (Throwback Thursday), for instance. Stick with the old  pictures you would find in a photo album or a stack of Polaroids. Vintage pictures are hugely popular, so the older, the better.Make sure you choose the best photos - ones that tell a story. For instance, if you were a baseball player, post a picture of the time when you scored your first home run. Post pictures that were taken with your entire family  on vacation. Share a picture of a younger you doing something you still do today.Choose photos that might make people laugh. Unflat tering pictures of yourself from the past always make people smile. The goofier you look, the better. That said, if someone else looks unflattering, you might want to get their permission first. After all, this is supposed to be fun. Add other elements that make the sharing more special, such as a special quote from a famous person. The next time you are sharing vintage images online, try pairing them with some of the following vintage quotes from famous poets, novelists, storytellers, and others - these are sure to give an extra appeal. John Banville The past beats inside me like a second heart. Julian Barnes Memories of childhood were the dreams that stayed with you after you woke. Deb Caletti Summer, after all, is a time when wonderful things can happen to quiet people. For those few months, you’re not required to be who everyone thinks you are, and that cut-grass smell in the air and the chance to dive into the deep end of a pool give you a courage you don’t have the rest of the year. You can be grateful and easy, with no eyes on you, and no past. Summer just opens the door and lets you out. Willa Cather I guess everybody thinks about old times, even the happiest people. Sidonie Gabrielle Colette What a wonderful life I’ve had! I only wish I’d realized it sooner. Walt Disney All our dreams can come true, if we have the courage to pursue them. Albert Einstein Only a life lived for others is a life worthwhile. Ralph Waldo Emerson â€Å"For every minute you are angry, you lose 60 seconds of happiness.† William Faulkner How often have I lain beneath rain on a strange roof, thinking of home. Neil Gaiman I miss the way I took pleasure in small things, even as greater things crumbled. I could not control the world I was in, could not walk away from things or people or moments that hurt, but I took joy in the things that made me happy. Kahlil Gibran Yesterday is but todays memory, and tomorrow is todays dream. Arsene Houssaye Always have old memories, and young hopes. Charlotte Davis Kasl A lifelong blessing for children is to fill them with warm memories of times together. Happy memories become treasures in the heart to pull out on the tough days of adulthood. Elizabeth Lawrence There is a garden in every childhood, an enchanted place where colors are brighter, the air softer, and the morning more fragrant than ever again. Laurie Lee Bees blew like cake-crumbs through the golden air, white butterflies like sugared wafers, and when it wasnt raining, a diamond dust took over which veiled and yet magnified all things. C.S. Lewis Gratitude looks to the Past and love to the Present; fear, avarice, lust, and ambition look ahead. You are never too old to set another goal or to dream a new dream. Cesare Pavese We do not remember days; we remember moments. Your time is limited, so don’t waste it living someone else’s life. Don’t let the noise of others’ opinions drown out your own inner voice. And most important, have the courage to follow your heart and intuition. Stay hungry. Stay foolish. Marcel Proust There are perhaps no days of our childhood we lived so fully as those we spent with a favorite book. Vladimir Nabokov One is always at home in ones past. Eleanor Roosevelt The future belongs to those who believe in the beauty of their dreams. Dr. SunWolf Some things can only be understood when you’re in a tree house. With a pile of warm chocolate chip cookies. And a book. Charles R. Swindoll Each day of our lives we make deposits in the memory banks of our children. Oprah Winfrey The biggest adventure you can take is to live the life of your dreams. Lisa Whelchel Theres something about childhood friends that you just cant replace. The Wonder Years Memory is a way of holding onto the things you love, the things you are, the things you never want to lose. Memory is the diary that we all carry about with us.

Discussion 8 Essay Example | Topics and Well Written Essays - 750 words

Discussion 8 - Essay Example This is Heyman’s first element for a proactive organization. In fact, prior to our meetings the person who is to preside over the meeting is expected to send, 24 hours before the meeting, a copy of the sequence of topics for discussion. In the meetings, the scope of the agenda is carefully observed and side topics for further discussion are tabled for another meeting. In the agenda, an item is always included that requests for contribution from all participants in the meeting, and before the meeting is adjourned all participants are clarified on the accomplishments they must fulfill and report for accountability at the next meeting. Rasler (2010) also notes that as far as marketing is concerned, a proactive approach does more than fulfill a need, but rather it aims at creating a need – that is, to explore new markets and new untapped customers who would benefit from the company’s products. This is a direction our company has been taking with our lineup of medical equipment and supplies; rather than targeting the usual hospitals and clinics, we have begun to market to homes and patients who have special interests in certain types of equipment. References Heyman, P (12 Dec. 2012) ‘Is Your Organization Proactive or Reactive?’ Bridging Associates. Available at http://www.bridgingassociates.com/wp/2012/12/12/is-your-organization-proactive-or-reactive/ Rasler, K (27 Dec 2010) ‘Run a Proactive, Not Reactive, Business.’ ACHR News. Available at http://www.achrnews.com/articles/run-a-proactive-not-reactive-business 2.What adaptive challenges face your industry in the next five years?   How equipped is your company / organization to deal with them? There are at least two major challenges that I see in the next five years for the market in medical devices and equipment, the industry in which my organization, St. Luke’s Medical, operates in. One challenge involves the technological changes that are expected to take pla ce, of which there are three key trends. These are: (1) the miniaturization of devices; (2) the development of diagnostic technology capable of earlier and more accurate diagnoses; and (3) advances in IT and e-health technologies (Ford, 2013). The first challenge therefore has to do with keeping the staff and promotional literature current with the new developments. While the staff has good background in the past and current medical technologies, newer, revolutionary medical devices will be operating under new mechanisms and therefore may not be within the understanding and competence of our staff who are more marketing-educated and trained. They will have to see the new equipment in use and understand how they operate so that they (the staff) may be competent to answer the questions of customers. The second major challenge is the developing demographics, the forthcoming changes in the health care legislation, and their implications on the demand for medical devices. This is more di fficult to address than the first challenge because of the uncertainties particularly in the soon-to-be-implemented affordable health care legislation. One of the implications is the 2.3% medical device excise tax which has taken effect as of the start of 2013. While the tax is supposed to be paid by the manufacturer or importer, since this is a cost of doing business the

Nokia HR Essay Example | Topics and Well Written Essays - 1000 words - 1

Nokia HR - Essay Example Change in fact, is one of the mostly viewed elements for corporate success (Manfred and Vries 7). Apple for instance initiated social and economic change, which has become prior to its actual leadership in its industry and its actual redefinition of the digital age by its visionary leader, Steven P. Jobs (Markoff). With this move, the company is consistently alert to find out what their competitors are doing in order to protect its competitive advantage (McQuillen). Change remains constant in this world. Believe it or not, we need to change, either for the best or the other way around. The person in front of you today is convinced and is compelled to choose the former. We need to change for good! Look around you, and you will be able to see major changes in our industry. Where do you find us now? Are we heading towards the advancements or are we much left behind by our competitors? Where do we hold our competitive advantage? Ladies and gentlemen, a pleasant day to all! Nokia is one of the dream companies your new CEO hoped to work for before. And it is now a dream come true, but there are still many things left unfulfilled in that dream, for there is a need to involve you in it. Yes, you heard it. Your new CEO would not be able to completely achieve that dream without you. So starting today, let us dream together, and be part of what we must envision as the dream company in the future. It is not impossible to make Nokia that way. With all of you whom your CEO believes to be elemental in the achievement of that dream, together we can make things possible and once again, we could prove to this industry that we have something competitive enough within us that could remarkably spark for change. Technological advancement is imminent. We cannot completely hold our competitors to stop them from investing in technological advancements and changes. They are innovating possibilities, as they try to create needs for their actual product and