Sunday, September 15, 2019

Periodic Table Research Paper

Aaron Wong History and Development of the Periodic Table Period 11 The most basic arrangement of the periodic table was in 1649. By this time, many elements have been known but the first scientific discovery of an element was in 1649. Hennig Brand discovered phosphorus, the first element discovered through scientific inquiry. He attempted to create a  Philosopher’s Stone which was supposedly able to turn metals into pure gold. During his experiment, he heated residues from boiled urine, and a liquid dropped out and turned into flames. This was the first discovery of phosphorus.During the next 200 years were when chemists started to recognize patterns in properties of elements and gained much knowledge about the properties and compounds of them. In the late 1700s, the first extensive list of elements was created. It was created by Antoine Lavoisier, a French chemist. The first list contained 33 elements and was distinguished between metals and non-metals, dividing the few kno wn elements into four classes. He devised a naming system for the discovery of new elements. Additionally, Antoine Lavoisier was the first chemist to define an element as a substance that cannot be broken down by chemical means.His findings greatly contributed and impacted many chemists and their ideas on elements. It helped them start to categorize and understand the elements more thoroughly. In 1803, John Dalton developed an atomic theory based off the fact that elements were combined with each other according to different ratios by weight. As a part of his theory, Dalton built a scale of atomic weight based on the hydrogen atom. John Dalton calculated the first relative weights of atoms and compounds. In 1808, he published a list of elements along with their atomic weights.Around 1810 to 1830, Jons Jakob Berzelius, a Swedish chemist, developed a table of atomic weights that contained all of the elements known to that date. He also introduced and incorporated letters to symbolize elements. These letters abbreviated the elements based off their Latin names. Before this, symbols from the early Greeks and alchemists were used to symbolize elements. Berzelius became most famous for this series of experiments that demonstrated the fact that the elements in substances are held together in definite proportions by weight. This became known as the law of constant proportions.Through these experiments, Berzelius was also able to discover many new elements such as cerium, selenium, thorium and many more. With all of these elements, he determined the atomic weights of almost all of them and created his own table of atomic weights. In the table, he used oxygen as a standard of weight and set its weight equal to exactly 100. During the 1820s, Johann Dobereiner, a German chemist, discovered the existence of families of elements with similar chemical properties. He grouped these elements in triads, group of threes. The appearance and reactions of the elements in a triad wer e similar to each other.He first found that Strontium had about the average properties of Calcium and Barium, and grouped these three together accordingly. Not only did Dobereiner find chemical patterns of the elements in the triad, but also physical patterns. He stated that the atomic mass of the middle element of the triad was almost equal to the average atomic mass of the first and third element. Furthermore, Johann went on and tested if the other properties of these triads were similar, such as their specific gravity and affinity, and they were. He ended up discovering two other triads.The halogen triad of chlorine, bromine and iodine and the alkali metal triad of lithium, sodium, and potassium. His discovery of the triads gave other scientists a clue that relative atomic masses were important when arranging the elements. In 1862, a French geologist, A. E. Beguyer de Chancourtois, published the first geometric representation of the elements. He drew a list of the elements on a c ylinder arranged by atomic weight. There was a continuous spiral around the cylinder and it was separated into 16 parts. Chancourtois ordered the elements by increasing atomic weight and with similar elements lined up vertically.He wrote the atomic weights on the surface of the cylinder with a circumference of 16 units, which was the approximate atomic weight of  oxygen. The resulting helical curve brought similar elements onto corresponding points above or below one another on the cylinder. From this he proposed that â€Å"the properties of the elements are the properties of numbers. †Ã‚  He was the first scientist to see elements when they were arranged in order of their atomic weights. He saw that the similar elements occurred at regular atomic weight intervals. This was the first geometric representation of the periodic law.His diagram contained ions and compounds as well so it was not a correct representation of the elements. In 1863, John Newlands, an English chemist, classified the 56 known elements into 11 groups based on similar properties. He arranged all the elements into a table in order of relative atomic mass. Newlands noticed that any element’s chemical properties were similar to the eight element following it in the table. This was known as the Law of Octaves. 1869 lothar meyer, Dmitri Mendeleev 1895 lord Rayleigh 1898 william ramsey 1911 ernest Rutherford 1938 henry Moseley 1940 glenn seaborg

The Dilemma of Cloning

Our era is considered to be the period of discoveries focusing mostly in the spheres of technical and medical research. Some scientists even dare to call our century, as well as the end of the previous one, the new scientific revolution. Many prominent scientists and researchers gave their lives in order to be heard, in order to keep to their words and defend their views on the newly discovered essence of many things – our planet, Solar system and of course, the complexities of being a human. More so, many scientists and experts have been intrigued by the mysterious nature of human beings and out of curiosity numerous studies have been conducted as an attempt to reveal and discover new fascinating things about human beings. Other experts would go beyond the norm to see the extent of the limitations of humans as living beings. One of the most controversial and most anticipated researches on humans is cloning which is the process of creating of a duplicate genetic copy of another. In an effort to further studies about human cloning, scientists have ventured into animal cloning. â€Å"Now that a cloned cat is a reality, pet owners may wonder when they will be able to duplicate their own kitty or pooch† (Wood 1). Nowadays, people are not scrutinized or criticized based on their scientific views because the present society is far more democratic and liberal compared to previous years. However, relatively recent events connected with the research of cloning have proved that investigation in the cell domain may lead to the whole range of medical, ethical, religious and even political disputes. Present day medical science had made an extensive and significant undertaking that extended the boundaries of human knowledge but breaking the limitations can either enrich mankind with new useful knowledge or yield visible harmful effects and destructive consequences. Stem cells themselves would not have caused such a thunderstorm of critique if not for the source of their extraction. The point is that scientists believe that stem cells taken from living organisms have the highest transformational potential and can better serve as the precursors for the whole variety of cells in the living body of an animal. However, the very idea that these cells are extracted from living embryos, some people considers this a form of a murderous act. In fact, not all the people are aware of the real situation regarding embryonic cell research. It is not a secret that stem cells are taken from surplus embryos, which are more likely not going to be useful for particular purposes in the future. In the article â€Å"Where on the Web Register to Clone Your Pet† by Christina Wood, it stated that the cost of pet cloning is about $895 and up and after there is an annual fee of $100 per year. More so, people interested in cloning their pets have to pay a vet to collect the pet’s skin sample. Obviously, clones do not come cheap. â€Å"The cost, when the technology is perfected, could start at nearly $20,000† (Wood 1). It is important to stress that any science or research should be primarily useful to mankind for the present time and in the succeeding years. Animal cloning and stem cell research should be developed only if it does not harm mankind and if it generates positive changes, or at least reduces all negative effects to a minimum. According to Wood, â€Å"hundreds of people already store pet DNA with GSC† disregarding the fact that there are many stray cats and dogs in animal shelters that need to be adopted. This situation shows that people would rather pay thousands of dollars to replicate the genes of their pets (take note that pet when cloned will not be a carbon copy of the original pet which contradicts the definition of cloning) instead of caring for real animals that are in need of love and care. Furthermore, people should not forget about ethical and moral aspects of pet cloning and possible dangers of this scientific endeavor. According to ethical principles cloning is not accepted in certain countries and is restricted by some government. Although some scientists may accept the risks in order to benefit and stand up for further rapid development of stem cell research, there is no guarantee that casualties can be reduced to zero. Every science is worthy of attention and further development of it should benefit the whole of mankind. Therefore, the first and foremost objective of cloning and stem cell research should be the promotion and delivery of advantages to mankind where everyone can benefit from it.

Saturday, September 14, 2019

Financial Accounting Standards Boards’ Codification Essay

For my role as a staff accountant, I was assigned to research the appropriate accounting for revenue treatment of construction contracts for a client, LabCo. In specific, I was assigned to oversee LabCos’ contract involving a six-axis laser-cutting machine with Halibut Co. After researching and developing a theory based on the Financial Accounting Standards Boards’ Codification, I have concluded that LabCos’ treatment of revenue was reasonable; however, they should have changed revenue recognition principles sooner. In this situation, there are three possible ways they can handle changing their accounting method: Retrospective Application, Change in Accounting Estimate Method, or Change in Estimate Affected by Accounting Principle. The revenue treatment principle for a construction type principle states, â€Å"In accounting for contracts, the basic accounting policy decision is the choice between two generally accepted methods: the percentage-of-completion method including units of delivery and the completed-contract method. The determination of which of the two methods is preferable is based on a careful evaluation of circumstances because the two methods should not be acceptable alternatives for the same circumstances (ASC 605-35-25-1).† LabCo agreed to build a six-axis laser-cutting machine for Halibut. The contract entered into was a fixed price contract. A fixed price contract is, â€Å"An agreement to perform all acts under the contract for a stated price† (ASC 605-35-15-4). LabCo decided to use the percentage of completion method for recognizing income. â€Å"The percentage of completion method recognizes income as work on a contracts progress† (ASC 605-35-25-51). Income recognized shall be that percentage of estimated total income, either: â€Å"That incurred costs to date bear to estimated total costs after giving effect to estimates of costs to complete based on most recent information, or that may be indicated by such other measure of progress toward completion as may be appropriate having due regard to work performed (ASC 605-32-25-52).† It is appropriate to use the percentage of completion method when, â€Å"The ability to make reasonably dependable estimates, which, for purposes of this Subtopic, relates to estimates of the extent of progress toward completion, contract revenues, and contract costs (ASC 605-35-25-56.)† LabCo believed they could correctly estimate the cost to build a laser cutting machine because they had completed similar contracts in the past for Halibut. After the contract went into effect, LabCo experienced difficulties designing and manufacturing the laser cutting machine. They were forced to redo initial designs, outsource engineering costs, and the price of steel used to construct the cutting machine unexpectedly rose. LabCo had to re-estimate their costs to complete the project and concluded that the excess costs would exceed the total fixed fee contract price they negotiated with Halibut. To update their estimated costs, LabCo continued using the percentage of completion method. LabCo appropriately recorded a loss in the period in which they became aware. â€Å"When the current estimates of total contract revenue and contract cost indicate a loss, a provision for the entire loss on the contract shall be made. Provisions for losses shall be made in the period in which they become evident under either the percentage-of-completion method or the completed-contract method (ASC 605-35-25-46.)† LabCo experienced another setback which delayed their process six more months. When the cutting machine was finally complete, they delivered it to Halibut to have it tested. During the final test, the machine failed to meet the specifications of Halibut. LabCo was forced to redesign and fix the various problems with the machine. At this point, LabCos’ chief accounting officer decided to switch to the completed contract method, which says, â€Å"Under the completed-contract method, income is recognized only when a contract is completed or substantially completed. Accordingly, during the period of performance, billings and costs are accumulated on the balance sheet, but no profit or income is recorded before completion or substantial completion of the work (ASC 605-35-25-88).† â€Å"The completed contract method is preferable when lack of dependable estimates or inherent hazards cause forecasts to be doubtful (ASC 605-35-25-90)†, which was the case in the situation. The two methods, percentage of completion and completed contract, are not acceptable alternatives for the same situation (ASC 605-35-25-1). LabCo should have realized after running into unexpected costs the first time that they should have switched to the completed contract method. â€Å"An entity using the percentage-of-completion method as its basic accounting policy shall use the completed-contract method for a single contract or a group of contracts for which reasonably dependable estimates cannot be made or for which inherent hazards make estimates doubtful (ASC 605-35-25-61).† LabCo is able to handle this change in of accounting principle in one of the three methods; Retrospective Application, Change in Accounting Estimate, or Change in Accounting Estimate Affected by Accounting Principle. It is clear that the percentage of completion method was not the acceptable alternative because LabCo could not effectively estimate costs. The completed contract method is the preferable method because there was a lack of dependable estimates. LabCos’ decision to switch from percentage of completion to completed contract method is in accordance with FASB Codification because this transition can be handled by the Accounting Staff to apply a retrospective application to the previous year’s financial information. â€Å"The application of a different accounting principle to one or more previously issued financial statements, or to the statement of financial position at the beginning of the current period, as if that principle had always been used, or a change to financial statements of prior accounting periods to present the financial statements of a new reporting entity as if it had existed in those prior years. (ASC 250-10-20)† Since the retrospective application is applied to this situation to show the effect of the change to completed contract method; the estimated contract costs were no longer reliably determinable, therefore, disclosure for the reasons behind this change must be included within the year’s financial statements when the change actually is incurred. The situation can also be handled with a Change in Accounting Estimate approach. When LabCo incurred significant difficulties with the design and manufacturing of the laser machine, they decided to update their estimates used in the percentage of completion method to reflect both the cost overruns incurred as well as the cost overruns expected to be incurred. Handling it with this approach prohibits the retrospective treatment to the situation. It will affect only the period of change and future periods, if the change affects both, in which case it does. â€Å"The effect on income from continuing operations, net income (or other appropriate captions of changes in the applicable net assets or performance indicator), and any related per-share amounts of the current period shall be disclosed for a change in estimate that affects several future periods.† (ASC 250-10-50-4) The final approach that could have handled this situation is the Change in Estimate Affected by a Change in Accounting Principle. Due to LabCo dealing with continued problems with the Halibut contract, and prior estimates adjusted previously during the contract period, it forced the Chief Accountant of LabCo to allow the change in accounting principle from percentage of completion method to completed contract method. LabCo can make this change by it being impossible to determine whether a change in principle or a change in estimate has occurred. â€Å"If it is impracticable to determine the cumulative effect of applying a change in accounting principle to any prior period, the new accounting principle shall be applied as if the change was made prospectively as of the earliest date practicable.† (ASC 250-10-45-7) After much continued research and intellectual thought, we have concluded that the Retrospective Application is not sufficient in this matter because the estimates have been altered drastically; to retrospectively apply the changes this year would distort Net Income figures to the point where timeliness and consistency will no longer apply. The Change in Accounting Estimate would seem sufficient to apply to this situation, but it will not work because a change in estimate cannot be applied retrospectively. Therefore, I have concluded that the best way to handle this issue is the Change in Accounting Estimate affected by the Change in Accounting Principle approach. I have come to this conclusion based on the facts that due to a change in accounting principle and change in accounting estimate both being involved in this situation, and retrospective application not being applicable, the entire effect of the two changes should be applied in a prospective method. This free SWOT analysis shows strengths, weaknesses, opportunities and threats. We cover over 40,000 companies and industries. This SWOT analysis for Labco can provide a competitive advantage. Strengths|

Friday, September 13, 2019

Policy and procedure Development Essay Example | Topics and Well Written Essays - 500 words

Policy and procedure Development - Essay Example One such policy is the massage policy to control fatigue for cancer patients. The following policy and procedure provides a guide for the management of fatigue for cancer patients. Relaxing body massage is a proven non-pharmacological fatigue management therapy for cancer patients undergoing chemotherapy treatment (Bower, 2014). Back massage for cancer in-patients undergoing chemotherapy was developed through a randomized clinical trial in a controlled study. The study involved seventy patients who were divided into two groups including the control group and the group undergoing massage therapy (Mazlum, Chaharsoughi, Banihashem, & Vashani, 2013). The massage group received the service for 20 minutes every day 24 hours before chemotherapy and 24 hours after. The results from both control and massaged groups were recorded regarding the indices of vomiting and nausea in the measures of time, length, severity, and incidence. The results were later assessed using a Visual Analogue Scale and also using the BARF scales (Mazlum et al., 2013). The results were later analyzed using chi-square and Mann-Whitney. The analysis indicated that the incidences of nausea among the massaged group had reduced by 25.7 percent, the times, length, and severity had reduced by 0.35 times, 54 minutes, and 20 percent respectively (Mazlum et al., 2013). The research led to the conclusion that back massage on in-patients undergoing chemotherapy was essential. The nausea and vomiting effects were reduced significantly among all cancer patients receiving the massage. The instances of nausea and vomiting among the control group remained unchanged. The study led to the formulation of massage policies for patients receiving chemotherapy (Mazlum et al., 2013). Specialized massages combined with other non-pharmacological practices such as physical exercise have proved useful in the control of body fatigue. Long usage of drugs to stimulate the body overworks the body cells and is detrimental

Thursday, September 12, 2019

Strategic Development of Managing Global Talent Essay

Strategic Development of Managing Global Talent - Essay Example The first principle is that, the company should base its management in the decisions based on the long-term philosophy, even at the expense of short-term financial goals. This shows that the company development and training are given a priority to other matters in the organization. Moreover, the company has realized that the standardized processes are the foundation for continuous improvement. This forms their second principle, which is applied to talent development through standardized work and job instruction during training. In addition, the company encourages the growth of leaders who done thoroughly understand their work while at the same time encourage the leaders to teach the philosophy to other employees. This will play a major role in ensuring that the employees are well aware of their job demands and will therefore give favorable to their supervisors. It also encourages in job training, which aims at instilling new skills to the employees to gain quality production.Furtherm ore, Toyota Motor Corporation has a policy to develop exceptional people and teams who will follow the company’s philosophy and policies. This is done through retaining the best talent and training the emerging talent so that they can all achieve a certain objective. This is mainly done in line with the company’s strategic management objectives. The company also respects their suppliers by challenging them and helping them improves. This demonstrates a holistic approach to talent management.... All the above criteria will be used in the relation to the advantage of management capital, human capital, social capital, and the organization capital (Hancock, 2003, p.3). Aims and Objectives The Toyota motor corporation uses some policies and philosophies, which aims at achieving consumer satisfaction in the use of their products. One of their greatest policies and philosophy is that they do not only build cars, but people too. This is realized in the importance of their quality cars, which play a great role in offering transport to the people. However, the corporation faces a challenge in their management that is brought about by the managers. This occurs in that the managers want to play more roles in the management than in teaching. Teaching is the fundamental of all management as it involves instilling new ideas to the people that is the employees of the organization. This led to the company to employ the 14-point model of operations of which 6 points relate to the development of talent. The 14-Point Model The first principle is that, the company should base its management in the decisions based on the long-term philosophy, even at the expense of short-term financial goals. This shows that the company development and training are given a priority to other matters in the organization. Moreover, the company has realized that the standardized processes are the foundation for continuous improvement. This forms their second principle, which is applied to talent development through standardized work and job instruction during training. In addition, the company encourages the growth of leaders who thoroughly understand their work while at the same time encourage the leaders to teach the philosophy to other

Wednesday, September 11, 2019

Reflection paper on the capstone Essay Example | Topics and Well Written Essays - 500 words

Reflection paper on the capstone - Essay Example I believe that to catch the attention of an audience, especially a reader, and to make them read into what one has written, it is vital that what is being written is something they can relate to, as well as having written it in a language, concise yet coherent, that they can understand. To achieve the above mentioned, I made use of ordinary day examples of people, both inside the United States of America, and outside it. A clear example of this can be found in the essay where I mention the examples of South Africans; while they may typically be considered to be ‘black’, the fact that their ancestors are Boers, thereby proving the very point which follows. The sources and materials used are those were more appealing, and most relevant to my line of thought and argument. The style of writing and tone adopted in this essay is scholarly and formal, as it is intended to instruct the reader as well as invigorate their thought process. One of my main motives in writing said essay the way I did, was to inform readers of the adverse implications on ordinary human beings of the vices, and to get their thoughts churning to question what they ordinarily overlook about themselves, the society they live in, its practices of discrimination and subsequently racism, which evidently find their roots in the notion of prejudice. This in essence creates a read that is most certainly moving to a reader. It is also along these lines, and for this purpose that the essay has its structural organization. An attempt has been made to mould the writing style of said essay to one that is of academic writing. Throughout the essay, proof of this can be speculated. The essay makes use of clear and effective writing and terminology, and throughout maintains an essence of formality that is necessary to get the message across to the reader. Every point made is not some without some analysis at my part, and an effective attempt has been made to back it up with relevant factual

Tuesday, September 10, 2019

DP CH 1 Essay Example | Topics and Well Written Essays - 1500 words

DP CH 1 - Essay Example Type-2 diabetes accounts for more than 90% of diabetes cases and has been increasing primarily because of the rise in the obesity, heart complications, and kidney failure (County of Los Angeles Public Health (2008). At the same time; age, gender, ethnicity, and life style patterns also affect the level of diabetes in Asians, Whites, and Africans (Center for Disease Control and Prevention (2012). The numbers of diabetics in the United States have been increasing in last few years and obesity is considered as the main reason behind it. However, race and gender has also been assumed as the main factors in determining the impact and influence of diabetes in many people (Chowdhary, et al, 2003). Diabetes is the sixth leading cause of death and ninth leading cause of premature death in Los Angeles County suggesting that the impact and influence of diabetes is quite high on the lives of people living in Los Angeles County (Wulffson, 2011). It was further found that the prevalence of diabete s in quite high in Black and South Asian people suggesting that race and ethnicity play an important role in determining and ascertaining the level of diabetes. It was further found that Black and South Asians are more inclined to develop diabetes mainly because of their lifestyle and obesity issues that is more inclined to eating oily and unhealthy food. Diabetes is a life threatening health complication that can affect the well being of people in a considerable manner (Wulffson, 2011). It was found that adult diabetes rate has increased from 6.6% in 1997 to 9.1% in 2007 affecting more than 65000 adults in Los Angeles County and can be considered as an alarming situation (County of Los Angeles Public Health (2008). As per the report published by the Center for Disease Control and Prevention (2012); it was found that out of the 25.6 million adults with diabetes in the United States, 12.6 million were women in the year 2010. This clearly shows that the number of women suffering from diabetes in the United States is quite high. It was also found that Black and South Asian women are more likely to develop diabetes compared to European and White women. The risk of heart disease in women was found to be more serious compared to men highlighting the risks women are exposed to in terms of diabetes in the United States (Das, 2002). Women with diabetes are more likely to develop heart and obesity issues that can further affect their life expectancy in a negative manner. As stated before, gender, race, and ethnicity play an important role in determining the level of diabetes and the danger of diabetes is quite high in Hispanic, Africans, Asians, and American Indians. It is often believed that family history also determines the level of diabetes and, people with poor genes and complicated medical history are supposed to develop diabetes either at an early or later age (Center for Disease Control and Prevention (2012). The complication of diabetes can be in the form of he art issues, obesity, poor health, weak eye sight, and uneasiness. All these health complications can lead to long term health complications that may result in sudden death or failure of multiple body organs (Eyler, 1998). People suffering from diabetes need to be more focused on accepting a healthy lifestyle rather living an erratic lifestyle that can affect the overall well being in a negative manner. Diabetes cannot be cured permanently, it can only be managed and controlled and