A Change Of Nursing Management Proposal

A Change Of Nursing Management proposal of marriageThis report gives the thorough analysis of the electric current situation and an informed estimate of the future of Park elbow room Nursing C atomic number 18. This report then provides a series of recommendations to close the gap between the current situation and desired future.This story aims to investigate the implications, forms of unsusceptibility, and focal point which argon present in the daily trifle of parkway Nursing C be and the way they handle these occurrences, as come up as the types of mediating processes which occur inwardly relationship which produce confrontation and the way these help them to comprehend and transform their own consummation.The study concluded that paradoxs, forms of supportance, and tenor non hardly exist but wantwise chair to the imitation of unequal relationships on the job and that these relationships occur between imbibes and supervisors, home directors and adjunct variou s(prenominal). Responding to this situation, nannys suffer been utilizing individual and informal spurnance resolution. To avoid this resistance approximately collective resistance st appreciategies suggest to overcome the resistance in drive Nursing C atomic number 18.Profit and reaping these two be the major drivers of any(prenominal)(prenominal) fellowship strategy. All companies importantly focus on avail and harvest-home. In crusade besides, the oversight foc recitationd on profit and growth and in fact it has achieved these through its outstanding leadership in spite of umteen ch each(prenominal)enges. The current size of cause, numerous awards and its reputation in the market stage these achievements. However, as the pinch for growth continues, especi aloney when the focus is not back up by pay off resources/facilities and nearly motivated caters, there bound to be close to chances of occurring certain jobs hindering to the momentum of growth. Th is whitethorn affect the companys long-run performance. We do-nothingnot just go for profit and growth al wholenessness, but train handle of strategic thinking followed by carrying into consummation of the right political platforms through racy investments to meet the long-term objectives. It is important to agree the right key batch focused on these long-term objectives and also wee-wee a unafraid image of the company. Developing a rigorous execution plans and its in(predicate) implementation entrust bring replete(p) outcome. As part of growth cultivation plan, a good worry should constantly be concerned roughly the warning signals that come out from its survey results.The survey results shows the injuries, absences, turnover rate of staff and incidents per patients for the Parkway Nursing c ar between the 2000 to 2009.First of every last(predicate) the amount look of patients growingd slightly between 2000 to 2007.In 2000 there was total number of patients about 21,200 .This rose sharply to about 24,500 an increase 15.57% between 2000 to 2007. In 2009 there was sudden increase in number of patients by 4.98% . there was significant increases in number of patients in twain years 2001 and 2009 .The number of patients went up by 5.19% and 4.98% findively.It can be seen that there were significant permutes in injuries per staff member, incidents per patient and certified absences per staff and others. The injuries, incidents, and absenteeism increase with the increase of patients in Parkway Nursing C ar.On contrary , we can see that the increase of injuries, incidents per patient, absences of staff cause to turnover rate. upset and absenteeism ar the withdrawal behaviors and work-related injuries argon a significant caper in the nursing profession and be vernacularly attributed to the focusingful nature of the job.The survey results indicate that many problems put on break ined while the establishment was foc utilise on achievi ng its growth and profit objectives.Number of patients increasing but all categories shown decline.Costs associated with the problems exert pressure on positivity.Problem exacerbated by reduction in funding and miscellany magnitude documentation.All the above pull up stakes rent it difficult to meet stakeh erstwhile(a)s unavoidably especially the venture capitalist.3.PROBLEMS IDENTIFICATIONAs per surveyed the undermentioned problems has been identified in the Parkway Nursing Care.3.1.Staffing Parkway Nursing Care has been facing one of the challenging problem is staffing. The staff injuries, absences, turnover these are important problems in parkway Nursing care. The major sources of injuries to nursing care workers are lifting and paltry patients and overexertion. The injuries problems will contribute the work-related absenteeism and turnover in Parkway nursing care. Turnover is the one of the issue regarding the performance and profitability of Parkway Nursing Care. vol untary or regrett equal turnover that occurs when a nurse that the constitution would bid to retain chooses to leave their job. Losing critical employees negatively impacts the bottom line of Parkway nursing care in a variety of ways including that switch offd quality of patient care, loss of patients, increased contingent staff costs, increased staffing costs , increased accident and absenteeism rates. Employees are then forced to work harder and some condemnations longer hours to make up for the lack of a sufficiently size nursing staff. The Parkway Nursing Care facing other problem is hiring new(a) employee .This was under scrutiny of Government requirement to deal consummate employee or registered nurse in nursing care industry.3.2.Physical Demands standing(a) or sitting, listening to the patient, family, other health care workers, pushing the beds, gurneys, and wheelchairs, supervise poles, dry wash and trash containers doors, pulling beds, gurneys, and monitor poles. Objects from shelves such as linen, supplies monitors, laundry and trash containers and doors these are essential physical functions nursing care .The problem is nurses demand the mechanical equipment to lifting patients and move patients from place to another place in order to prevent form ,injuries and heavy load .These demand impact the other job turnover .The parkway not willing to purchase mechanical equipment because of it is cost oriented. This will increase the input cost and impacting the profitability of parkway nursing care.3.3.DocumentationThe Parkway Nursing Care has been facing one of the problem was documentation. This was occurring due to Generation gap between of age(predicate) caregivers and young person caregivers. It is the difference between the young and the disused in priorities and perceptions. The younger coevals is constantly quick to adapt to new situations. It is a haulage the inability of older propagation to try for the vigor ,vitality and ex treme views of younger generation that leads to the generation gap and dialogue gap in workforce. This is one of problem is Parkway Nursing care due to this some of them uncomfortable with Electronic Documentation. In an age of rapid transmutes it is quite obvious that the gap widens , inevitably windup in conflicts. It is tall time we accepted the carry for an ideal gild where the aspirations and views of both generations could be converged to make job to a greater extent comfortable. Documentation is the needful thing in Nursing care industry. The government impose parturiency on mode of documentation especially in the E-documentation.This leads to one of the problem in the parkway.3.4. Focus on choice bedsThis is the economic problem in the parkway nursing care .The parkway is focusing at filling of beds in order to get profitability. only this may cause the problem to workforce in terms of patient care and reputation. This problem belie the gross revenue of parkway n ursing care why because it affect sales down and also impact on profit of parkway and also reputation. So this problem makes the dilemma to management of parkway nursing care.These are the major problems impacting the performance and profitability of Parkway Nursing Care.4. CHANGE guidance STRATEGYChange management isnt working as it should. both groups neck that vision and leadership drive successful exchange, but far also few leaders recognize the ways in which individuals commit to change to bring it about. Top-level managers see change as an opportunity to strengthen the caper by aligning operations with strategy, to take on new master challenges and riskinesss, and to advance their careers. For many employees, however, including middle managers, change is neither sought later on nor welcomed. It is disruptive and intrusive. It upsets the balance. Senior managers consistently misjudge the effect of this gap on their relationships with subordinates and on the effort requi red to win acceptance of change. This leads to resistance in the organization.underground to changeMost populate dont like change because they dont like being changed. When change comes into view, fear and resistance developed. Resistance to change is the action taken by individuals and groups when they recognize that the change may threat their interest. Resistance may be active or passive, overt or covert, individual or organized, aggressive or timid.4.1 Forms of resistance Psychological Resistance The psychological Resistance can be fear of the un agnisen and fear of harm .No one can say precisely about the consequences of change, and this uncertainty builds up discomfort. The uncertainty and discomfort cause negative reactions among people and they are encourage to resist change. The change may require advanced skill and abilities that may be beyond employees capabilities. In such situation, the employee may looking at that his interests regarding jobs, tycoon or status in an organization are at risk and this fear lead him to resist the change.Logical Resistance The logical resistance can be of world-beater and conflict, misinterpretation of change and not agree with the impact of changes Power and conflict comes from resistance to change also occurs when a change may benefit one department within the organization while harming another. Another reason is Misinterpretation of change. People resist change when they do not understand it. Such situation occurs when the proposed change is not consulted with the employees and supposed to be enforced as an order. People like to accredit what going on in their organization, especially if something is related with their jobs. When employees feel that the change would increase their working hours and duties and disturb but the benefits and rewards are not seen as adequate, they resist.Sociological ResistanceThe sociological resistance comes from group norms and disturbance in established pattern. Over a perio d of time, the members of a group develop understanding and interpersonal relationship. The group members resist the change when they believe that it will alter interpersonal relation and coordination among group. The employees and management are tending to develop a pattern of working. When they recognize that the proposed change can force them to transform their established pattern, they resist the change.4.1.Resistance in ParkwayParkway staffs also have some type of resistance to change . Inadequate information, failure to accept the need for change , conference problem ,untrained staffs , etc are the examples in case of Parkway nursing care. In Parkway one of the reason to resistance comes with respect to documentation. Government kept some restrictions on healthcare industry should avow the record in the form of E-documentation. This leads to communication problem between supervisors and workers. This old care givers resists change because of they have their own perceptions a nd organizations are resisting this change because this change impacting the operating cost of organization in order to maintain old records .These problems demand the Parkway nursing care recruit the new employee and serial training programs have been increase compensation costs and Parkway in general focuses on filling their beds. This postulate gamey physical demands of staffs. So staffs always resist this attitude of management. Staffing problem is another reason for resistance. The shortage of liberal staffs also leads to the full(prenominal) physical demands of current staffs. So they definitely resist the changes. Nurses are increasingly dissatisfied with staffing reductions at infirmarys. They are overworked, and they much do not have enough time to maintain a high quality of patient care. This is a direct result of spending much time with paperwork instead being bed side with the patient and having in any case many patients to care for. The next reason is that the experienced staffs also resist changes, because they have to give training for the new staffs. This is an extra work to the experienced staff, so they resist the attitudes of the management. Most of the staffs may resist to any changes which may affect their work-life balance such as warranter, friends and contacts, money, freedom, pride and satisfaction.4.3 Overcoming the resistanceIt is recommended that large-minded opportunities in change participation and involvement of staff to feel them self-control of the change. If staff understand the needs for change and what is involved they are more(prenominal) than likely to co drop dead in that case management need to educate them and go through with staff congruously. Assess individual and groups leadership dominance and also provide feedback to determine individual strengths and cultureal priorities facilitate a session with the executive team to review team profile. This will contribute increased awareness regarding indiv idual and teams overall leadership effectiveness (strengths and gaps) and team dynamics. Individual and company objectives. Managers expect employees to be loyal and willing to do whatever it takes to get the job done, and they routinely make observations and assumptions about the tolerant of commitment their employees display. The terms of a job description rarely reserve the importance of commitment, but employees behavior reflects their awareness of it. Employees determine their commitment to the organization along Nurses of all stripes have the need for open communication with their nursing leaders. Many feel resentment when not told pertinent information. drop dead regularly with your nursing staff so that they feel assurance when they visit from their nursing leadership. Remember, communication works both ways so lay out yourself to listen attentively when engaged by your nurses. Never underestimate the power of a hand-written note to express your thoughts. Check to see i f your older nurses know how to be plugged into technology to receive the full benefit of all electronic communication theory. Remind your younger nurses that instant feedback may not be possible on all issues and to patiently wait for responses to issues that arise.5.ImplementationFacilitating the growth and development of staff is an important nursing leadership function. Nursing depends on motivated nurses performing to their fullest potential. While many challenges face nurses in leadership positions, using nursing leadership strategies that motivate appropriately, communicate regularly and encourage efficaciously will ensure success for any nursing staff.5.1.Creating Leadership systemThe first stair in formulating the leadership strategy is to review the channel strategy for implications for new leadership requirements. This analysis usually requires a team of experts composed of some people who know the business intimately and others who are familiar with processes for a cquiring, retaining and developing leadership talent. Beginning with the business strategy, the first step is to identify the drivers of the strategy. Drivers are the key choices that leaders make about how to position the organization to take advantage of its strengths, weaknesses, opportunities and threats in the marketplace. They are the things that make a strategy unique to one organization as compared to another and visit where tradeoffs will be made between alternative investments of resources, time and energy. Drivers are few in number and help us understand what it is short essential for leaders and the collective leadership of the organization to accomplish.5.2.Recommended leadership dah Although many great nursing leaders emerged in the late(prenominal) ,most nurse were kept insubordinate positions .This subordinate has diminished as more nurse have learnt to apply their leadership skills to attain the ultimate goal of modify patient care. Nurses with leadership skill s effect desired changes in the patients health patterns , in the medical treatment facility , in the nursing profession and in the community. With education ,training and practice, every nurse can develop the following leadership qualities.Professional Knowledge Nursing involves knowledge in biology ,nursing cognizance , social science , psychology and many other areas .Learn how to find and use appropriate reference materials and resource persons quickly and efficiently .Keep up with current nursing practices for validity ,reliability and applicability and share your knowledge with the peers and your subordinates.A plus self -Image Leaders moldiness be enthusiastic , dynamic and self-directed. They must be comfortable with themselves and act as role models to their followers.Assertiveness business leader to state family and confidently and do quietly what you think to be right assertiveness enables a nurse to be sea captain.An understanding of human needs The highest level on Maslows Hierarchy of needs its self actualization which is the need for individual to reach her /his potential through development of her . his unique capabilities .Nursing is often described solely in terms of tenderness , love, devotion and identical qualities that are generally associated with mothers and angels.Qualities That a nurse Needs Nurses are the only healthcare professional dealing with hospitalized patients 24-hours a day. Nurses provide expert , skilled care when patients are acutely ill. Nurses also work outside the hospital settings in many different roles , including health promotion activities ,health lifestyle practices and disease preventionPeople skills are essential , along with a heart-whole desire to help others. Leadership is another necessary .This includes organization and management skills ,good work ethics , and inner calm in the face of emerges .In our proficiently advanced society computer skills , manual dexterity and the ability to operate vario us equipment are important.Let us in mind that all the scientific and technological advancement cannot replace a caring nurses, professional competence and empathetic expertise .Her commitment on duty and unselfish service make nursing a bole profession.5.3.Leadership behaviors of home directorsThe company is going to be making some major changes from top-level management to running(a) level management. The top-level home directors have the ability to prioritize the work, time management, good decision making, and also have good communication skill. The top-level management always communicate with middle level management and middle level management communicate with bottom level management and vice-versa. In Parkway, there are different departments and all these departments have different home directors. The management should communicate with these home directors. The management transfers all relevant information to these directors and these directors send messages to supervisors. as well they send back information to top management. In all organization, successful leaders typically develop largely by first erudition to be good followers. The home directors should have the clear vision and committee about the organization. The management gives permission to directors to involve in the decision-making and strategic planning. They should condense employee dissatisfaction and actively involves in the effective process of delegation. The home directors should have more personal and active attitude towards goals. The home directors need to be continually engaged to co ordinate and balance to compromise conflicting requirements. The main jobs of home directors are planning, controlling, organizing and directing the activities.5.4.Leadership behaviors of supervisorsThe middle managements act as a bridge between top-level management and bottom level management. In Parkway, supervisors are in the middle of staffs and home directors. The supervisors collect the in structions from the home directors and send to the staffs. They also collect feedback from the bottom level and send to the directors. The supervisors do this to create team spirit around him and near him. They also involve in certain quality improvement activities. Supervisors should be good listeners and also a good communicator. Finally supervisors should be an influence for others, work wise as well as ethically. And also should be a good motivator. The supervisors should chiefly focus on encouragement, motivation, and communication.6.Job stress in ParkwayOver the past two decades, there has been a growing belief that the experience of stress at work has undesirable effectuate, both on the health and asylum of workers and on the health and effectiveness of parkway. This particular concern has been expressed for the effects of stress on health-care professionals and, in particular, on nurses in Parkway nursing. The high turnover rates lend themselves to one of the stress-causi ng points in nursing, which is the very common experience of being short-staffed. Employees are then forced to work harder and sometimes longer hours to make up for the lack of a sufficiently sized nursing staff. Health care cost cutting is another broker contributing to this overwork problem. Enough nurses to fill the workload are often simply just not employed for financial reasons.6.1.Sources of StressThe main sources of stresses that may be affected in parkway are environmental factors, organizational factors and personal factors. Environmental factors include economic problems, political problems and technological problems. Organizational factors comprised of task demands, role demands and interpersonal demands. Finally, personal factors include mainly family and personal relationships, earning capacity and personality problems. All these lead types of stresses are vivacious in Parkway. These stresses will affect the job of staffs, management and patients. Some stresses are r elated with challenges i.e. workload, pressure to complete tasks, time urgency, etc. Some stresses are related to goals, etc. In parkway, there are mainly three different types of stresses.Staffs cannot take time off when they need it. Some time they need some emergency time off due to personal problems. There is no contingency plan for these emergency cases. Most of the staffs have parents, children, etc. and they need to balance their family life with work life. In reality, the staffs do not get leisure time to get together with their family. There may be chances to develop stress in such situations. The staffs also have got high workload due to shortage of staff and more patients. This will leads to high physical demand of staffs and therefore stress for the staffs.The communication gap is one of the reason that causing stress to staff in the parkway and there is no coordination between staff with paper found documentation. When a new shift begins, they dont have much time to a pprehension on what happened in the previous shift. This communication gap will make conflict between the staff and also produce high stress to the staffs.6.2.Stress Management planActions or situations that place physical or psychological demands on people over time will cause stress. Both physical and mental stress are required for normal and rubicund growth and moderate amounts in the workplace can increase productivity. But if not managed tight-lacedly, stress can eventually lead to burnout as well as to physical problems. In the workplace, one of the chief causes of stress is the smack of inequity or unjust treatment. Effective stress management addresses employees both physically and mentally. Easy and economical treatment at the workplace includes provide for music and physical exercise with suggestions for rest, diet, and meditation. Management can also shift tasks and provide more flexible work schedules. Workplace stress is valuable because it can cause absenteeism, increased sick leave and medical costs, and high turnover rates.Parkway can give some relaxation programs to the staff like meditation, yoga etc. so that they can get relaxation. It helps people to reduce stress temporarily and also reduce the symptoms of stress. Few organizations have already established this for their staffs. We can also implement this in our organization. Another plan is biofeedback system. Conducting regular medical rivalups to the staffs, their welfare The feedback provides the bio information of the staffs wherein the heartbeats, brain waves, etc. are measured. Parkway can coordinate some programs allowing sabbatical leaves to encourage stress relief and personal education. And also include some personal wellness program me . All these programs definitely reduce the stress of the staffs.Parkway can also provide counseling sections to the staffs. It will help to employee to cope up with difficult situations. It seeks to staffs mental health. Good mental health means that people feel comfortable about themselves, right about other people, and able to meet the demands of life. Counseling usually is confidential so that employees will feel to talk openly about their problems. Staffs can share their job problems as well as personal problems and reduce their stress through comme il faut guidance. Some times the manager can do this counseling. Giving proper training to the staff is another way to effectively reduce the stress. For example, some staffs do not know how to use electronic machines, new technologies etc., and proper training to such people will help them a lot to reduce their stress. Always maintain a good communication with staffs as the communication controls the stress of the jobs. Having sufficient number of employees to work effectively will reduce workload stresses. The management can also provide some leaves related with employee sabbaticals. Conducting welfare programs that reduces the stress of employees will be another a pproach. These are planes can be implemented in Parkway.6.3. SummaryIn summary, the following are recommended to enhance the overall long-term performance of the Parkway lift additional staff in workforce to reduce workload mechanic lifting systems.Flexible time schedule.Electronic DocumentationTraining to staff for new software/ equipmentFamily outings/ social gatherings/ sportsPerformance based bonusRegular communications from top management to staffFeedback from staffsPersonal wellness/ medical check upCounseling services7.ConclusionIt is recommended that the parkways management has been ambitious for profit and growth in the current competitive business model. For that They set some demanding goals for growth .The management should always be looking for better performances and changes necessary within the organization to meet the long-term objectives .This long-term gain may be possible by taking certain risks and through some short pain their earnings. This can only be accompl ished with safety and security of its own employees which is the intangible asset of the company.

Histidine Synthesis: An Overview of Research

Histidine Synthesis An Overview of ResearchHistidine SynthesisKathryn McC anyister The piece of work of the biosynthetic steel tract jumper lead to synthesis of the amino acid histidine in prokaryotes and lower eukaryotes was begun much than 40 years ago and has resulted in the unraveling of m some(prenominal) an new(prenominal)(prenominal) fundamental mechanisms of biology (1). With this it faeces be assumed that much of the high appearance is whapn or is in the process of becoming known. What is to be talk overed is the parcel of land itself, which has been studied extensively in E. coli and S. typhimurium. plot of land many may not consider wherefore this road is most-valuable in the clay it should not be understated that this is a precise fundamental avenue. Histidine is an inherent amino acid. Histidine metabolism has been extensively researched and many articles amaze been published about the numerous effects of having deficient or excessive histidine in the blood. This paper will go over the head for the hills of the pathway in detail from the beginning to the end result, Histidine. Histidine is something that is really primal in the human body and this will be revealed later in the paper. today the portion of the pathway to be discussed is the portion in which Histidine is do into Carnosine. Now in order to discuss this portion of the pathway we must(prenominal) first find out how we make Histidine in the first place. This pathway to a fault occurs in prokaryotes which be the main organism in which this pathway has been studied. The disease that we will be focusing on is Carnosinemia. This disease is caused by a deficient amount of histidine in the body. Lastly we will discuss the prevalence of this disease in society and how this could potentially affect the population in the future.The histidine system is an important system in the body. It has also helped with some other theories. The histidine system was of the utmost importance in the definition and refinement of the operon system (1). In order to understand this guess you first must understand what an operon is. An operon contains a group of genes that code for enzymes call ford in a metabolous pathway (2). This is very important in the processes of the organism. The operon helps the cell con table service energy. The operon theory was first proposed by the French microbiologist Franois Jacob and Jacques Monod in the early 1960s (2). While this fronts irrelevant in fact, it has been calculated that 41 ATP molecules are sacrificed for separately histidine molecule make (1). With that kind of energy needed its no wonder that the majority of Histidine comes from diet. Histidine is a costly amino acid to produce, so in order for the body to maintain itself it has to be able to gull Histidine from the food in which we eat. If enough of this amino acid is not taken in at that placefore it could potentially cause problems.Histidine is one of the most important substances in the body only because it can be converted into other things one of which is really important in the body, haemoglobin. Furthermore, it is involved in unhomogeneous metabolic receptions and hence ensures indirectly the oxygen supply to all the organs and tissues (3). Without oxygen the body would tied(p)tually begin to shut down.In particular, in the well-known yeast S. cerevisiae, the seven genes liable for the biosynthesis of histidine are find on six different chromosomes (1). Now this is very different than in Archaebacteria. The his genes in archaebacterial are less well known than in eubacterium only three his genes nonplus been recognized in just quaternary species, three of them belonging to the genus Methanococcus and one to Halobacterium (1). This is interesting since there are seven genes.The demonstration that hisI and hisE is, in fact, a single gene (now hisI) brought the genes to eighter and the steps to 10 (1). Quickly coverin g these steps is no halcyon task, plainly below is an attempt to do so. The first reaction in histidine biosynthesis is the condensing of ATP and 5-phophoribosyl 1-pyro inorganic phosphate (PRPP) to form N-5-phosphoribosyl-ATP (PRATP) (1). This tell apart reaction is involved in feedback inhibition. The second step in histidine biosynthesis is the condensation of PRATP into PRAMP. From PRAMP the synthesis produces BBMII. The fourth step of the pathway is an internal redox reaction, also known as Amadori rearrangement, involving the isomerization of the aminoaldose 5-ProFAR to the aminoketose N-(5-phosphoribulosyl)-formimino-5-aminoimidazole-4-carboxamide-ribonucleotide (5-PRFAR or BBMIII) (1). This is then synthesized into imidazole-glycerol-phosphate, also known as IGP.AICAR, which is produced in the reaction catalyzed by the IGP synthase, is recycled into the de novo p piss biosynthetic pathway (1).From there it is dehydrated and the resulting enol is ketonized nonenzymatically to imidazole-acetol-phosphate (IAP) (1). The seventh step of this pathway is a reversible one in which IAP is involved. The reaction leads to the production of -ketoglutarate and L-histidinol-phosphate (HOL-P) (1). From there it loses the phosphate and becomes L-histidinol (HOL). HOL is oxidized and becomes L-histidinal, which is an unstable portion of the pathway. From there it proceeds to histidine by way of a transferase, or in other words it moves the intermediate to other site on the chain. Nevertheless, the two initial substrates of histidine biosynthesis, PRPP and ATP, play a key role in intermediate and energetic metabolism and link this pathway to the biosynthesis of purines, pyrimidines, pyridine nucleotide, folates, and tryptophan (1).Klem and Davisson found that the protein encoded by the hisF gene has an ammoni-dependent activity that is responsible for the conversion of PRFAR to AICAR and IFP, while the product of the hisH gene had no detectable catalytic properties. However, in combination, the two proteins were able to carry out the reaction in the presence of glutamine as a nitrogen donor without releasing any free metabolic intermediate (1). Final identification was generally achieved from desoxyribonucleic acid and protein sequence comparison with the E. coli counterparts, assuming, as it is widely accepted, the the biosynthetic pathway is fundamentally the same in all organisms (1).This later may be associated with dietary instruments, since it is known that histidinuria may be present after a heavily protein meal especially in children it is also increased during pregnancy and at the beginning of the luteal phase of the menstrual cycle (9). This is interesting to preeminence because this body of work was done in 1962 ns was based on a urine analysis of the mentally defective population of Northern Ireland. This study proposed that there were approximately 4,000 people under the care of the Northern Ireland Hospitals Authority during this study. In the 2,081 urines examined there were two baptistrys of very severe generalized aminoaciduria and 36 efforts of castigate severity these latter are of central cluster pattern involving glycine, serine, alanine, glutamine and/or glutamic acid, histidine, threonine and sometimes taurine (9). While these way outs may seem peanut when you take that throughout the whole population who may not know that they have a wish, the numbers translate to 1.8% of the population. It is appreciated that many of the supra amino-acidurias may have a metabolic basis quite unrelated to mental retardation, and it is hoped to study these cases in detail (9). This is later confirmed by further testing.The portion of the pathway that will be discussed is from Histidine to Carnosine. This may seem unrelated but Carnosinemia is caused by a lack of Histidine because it is partially made up of Histidine. Without Histidine there can be no Carnosine made. One of the genes that have recently been linked to diabetic nephropathy is Carnosine dipeptidase-1 (6). This is just one of the problems that carnosinemia could potentially cause in the human body. In humans, circulating Carnosine is readily lush by the highly active serum carnosinase enzyme, which is secreted from the liver into the plasma (6). Without Carnosine this enzyme isnt able to function properly. Carnosinase is a true dipeptidase and this was discovered in an sample that was published in 1985. Human tissue carnosinase (EC 3.4.13.3) had optimum activity at pH 9.5 and was a cysteine peptidase, being activated by dithiothreitol and inhibited by p-hydroxymercuribenzoate (7). While pH may be manipulated in a lab, our body adjusts our pH everyday on a cellular level in order to work at maximum capacity at all times.Carnosine could hold the potential to protect type 2 diabetics from some of the complications associated with nerve damage. From these genetic data in human patients, it was hypothesized that L-Carnosine serum levels are associated with the risk of infection for late complications of diabetic disease and that L-Carnosine acts as a cautionary factor (6). This is interesting to note since most symptoms associated with low amino acid levels involve some sort of nerve problem. The researchers hypothesized that L-Carnosine may be a protective factor when it comes to diabetic patients and their potential nerve problems associated with type 2 diabetes. In the results they found that mice that were supplemented with L-Carnosine had later onset diabetes and was much milder than anticipated. Their conclusion was that hCN1-dependent susceptibility to diabetic nephropathy may at least in part be mediated by altered glucose metabolism in type 2 diabetic patients (6).It has been found that Carnosine not only protects against type 2 diabetes but also with LDL and high cholesterin. In an experiment published in 2007 it was found that Carnosine was able to lower LDL without the dangerous accumulat ion of cholesterin that many drugs on the market cause. The key finding of the current study is that Carnosine and its constituents are effective at equimolar concentrations to the modifying agent, out data suggests that Carnosine and its constituents may serve as effective scavengers of carbonyl compounds and inhibitors of protein glycation in vivo, and as potential curative agents to inhibit diabetes-induced atherosclerosis. (5).That is why Carnosine is so important in the human body. Now managing this disease isnt as simple as just ingesting more histidine or Carnosine. There is no known cure for carnosinemia. They are suave trying to figure out what causes carnosinemia. The signs and symptoms of carnosinemia are aminoaciduria, cognitive impairment, developmental regress, encephalogram abnormality, seizures, autosomal recessive inheritance, carnosinuria, generalized myoclonic seizures, and intellectual disability (12). Most of the symptoms as stated have to do with the brain a nd its functions, and this is very similar to a number of other diseases that have to do with amino acid deficiency. alas as stated there is no known cure or management for this disease. Unfortunately only about 30 cases have been inform to date so not a lot of people even know that this disease exists.So far, all genetically determined diseases payable to primarily to an enzyme deficiency are inherited by recessive or sex-linked mechanisms and this rule is holding so well that there is bantam reason to search for such a cause in conditions demo dominant inheritance (4). Carnosinemia is an autosomal recessive disorder, meaning that both parents have to be carriers in order for the child to be effected. The commonest approach has been to go forth a diet deprived of an offending constituent, the greatest experience having been obtained with the intercession by this means of phenylketonuria and galactosaemia (4). When researched no known treatment could be neither found, nor any experimental treatments for this disease. Not enough people run across from this disease to make experimentation worthwhile for scientists. Dietary restriction is by no means the only approach to therapy and in disorders of many essential amino-acids may not even be feasible (4). Such is the case for carnosinemia and histidine deficiency.In conclusion, the study of histidine has spanned more than 40 years and is still very much ongoing. The two main study specimens that have been used to study the Histidine pathway are E. coli and S. typhimurium. The pathway is comprised of 10 steps in which it starts at ATP and ends with Histidine. From there is can be transformed into a number of different compounds including Histamine and Haemoglobin. There are seven genes that make up the Histidine pathway and they are located on six different chromosomes in eukaryotes. Histidine stirring is mostly dietary because it is so costly for the body to make it. Which is why Histidinuria is found esp ecially in children and pregnant women. They also found the Histidine deficiency can cause many developmental delays, and was found in a some of the mentally challenged people tested in Northern Ireland. Histidine makes up Carnosine in the human body which is very important for those with diabetes. It has been found that Carnosine may have a protective factor for those with type 2 diabetes. It may prevent those with type 2 diabetes from developing a severe case of nephropathy. It was also found to help lower LDL without causing cholesterol buildup like some of the drugs on the market today. This is why Carnosine is so important in the human body. Carnosinemia is a very serious disease and there is no known cure or treatment for it. The symptoms of Carnosinemia range from cognitive impairment to seizures. Unfortunately this disease cant be headstrong with diet, and there are no known medications or treatments for this disease. Carnosinemia is a very serious disease caused by a defic iency of Histidine.ReferencesAlifano, P. Fani, R Li, P. Lazcano, A. Bazzicalupo, M. Carlomagno, M. S. Bruni, C.B. Histidine Biosynthetic Pathway and Genes Structure, Regulation, and Evolution. Am. Soc. For Microbiology. 1996, Vol. 60, 44-69.Encyclopedia Britannica. Operon. http//www.britannica.com/EBchecked/topic/429974/operon (accessed Nov 25, 2014).Amino Acid Studies. L-histidine. http//aminoacidstudies.org/l-histidine/ (accessed Nov 25, 2014).Raine, D. N. steering of Inherited Metabolic Disease. British Medical Journal. 1972, Vol.2, 329-336.Rashid, I. van Reyk, D. M. Davies, M. J. Carnosine and its constituents inhibit gylcation of thinness lipoproteins that promotes foam cell formation in vitro. Federation of European biochemical Societies. 2007, 1067-1070.Sauerhofer, S. Yuan, G. Braun, G. S. Deinzer, M. Neumaier, M. Gretz, N. Floege, J. Kriz, W. van der Woude, F. Moeller, M. J. L-Carnosine, a Substrate of Carnosinase-1, Influences Glucose Metabolism. Diabetes. 2007, Vol. 56, 2425-2432Lenner, J. F. Pepper, S. C. Kucera-Orallo, C. M. George, R. P. Characterization of human tissue carnosinase. Biochem. J. 1985, 653-660.Everaert, I. Taes, Y. De Heer, E. Baelde, H. Zutinic, A. Yard, B. Sauerhofer, S. Vanhee, L. Delanghe, J. Aldini, G. Derave, W. small plasma carnosinase activity promotes carnosinemia after Carnosine ingestion in humans. American physiologic Society. 2012, F1537-F1544.Carson, N. A. J. Neill, D. W. Metabolic Abnormalities Detected in a Survey of Mentally reluctant Individuals in Northern Ireland. Archives of Disease in Childhood. 1962, 505-513.Kanehisa Laboratories. Histidine metabolism-Reference pathway. http//www.genome.jp/kegg-bin/show_pathway?org_name=mapmapno=00340mapscale=show_description=hide (accessed Nov 25, 2014).University of Bristol. Histamine in the body. http//www.chm.bris.ac.uk/motm/histamine/jm/body.htm (accessed Nov 25, 2014).National Center for Advancing Translational Sciences. Carnosinemia. http// idealisticdiseases.info.n ih.gov/gard/6001/carnosinemia/resources/9 (accessed Nov 30, 2014).Orpha. Prevalence of rare disease Bibliographic data. Orphanet Series online 2014, 8 http//www.orpha.net/orphacom/cahiers/docs/GB/Prevalence_of_rare_diseases_by_alphabetical_list.pdf

Genetic Influences on Salmonella Formation

heritable Influences on Salm sensationlla FormationIHF Gene Influences Salmonella Enteritidis Biofilm FormationIntegration Host chemical element out(p) (IHF) is pregnant for biofilm system by Salmonella enterica EnteritidisBruna Leite, Catierine Hirsch Werle, Camila Pinheiro do Carmo, Diego Borin Nbrega, Guilherme Paier Milanez, Cristina E. Alv atomic number 18z-Martinez, Marcelo BrocchiAbstractSalmonella enterica Enteritidis forms biofilms and survives in agricultural environments where it infects bird and testis. Once established, biofilms are difficult to eradicate, due to their naughty oppositeness compa violent to planktonic stalls, ca utilize serious problems in industry and human beings health. In this subject field, we evaluated biofilm ecesis in wild-type separate outs of S. enterica Enteritidis and in ihf pas seuls employing different microbiology techniques. Our data indicate that ihf magnetic variations intro impaired biofilm governing body, with a r educed of matrix formation and a decline in CFU and metabolous activity. Phe nonypic analysis indicated a deficiency in curli fimbriae flavour and in cellulose lap and pellicle formation. These results show that IHF has a restrictive single-valued function in biofilm formation in S. enterica Enteritidis.Keywords Biofilm, Salmonella enterica Enteritidis, Polysaccharide matrix, Curli fimbriae, kioskulose, Integration Host Factor. first appearanceA biofilm is defined as a bacteriuml colony aider to a solid surface, which secretes a protective exopolysaccharide matrix. Every natural unwavering surface is a potential substrate for microbial biofilms. These sessile cellular microbial consortia are embedded within self- crapd extracellular polymeric substances (EPS). In food handling facilities, biofilms brook be oddly badThe baron to form biofilms is in any(prenominal) case an important factor in the severity of S. Enterica. S. enterica subspecies I serovar Enteritidis i s a leading convey of salmonellosis worldwide, and has emerged as one of the virtually important foodborne pathogens for humans. It is mainly associated with consumption of contaminated meat and eggs of poultry. A number of studies flip instituted that S. enterica is capable of forming biofilms on a wide variety of contact surfaces, and the formation of biofilms may improve the ability of these organisms to resist stresses much(prenominal) as desiccation, extreme temperatures, antibiotics, and antiseptics. Biofilm formation in allows S. enterica to survive for wide periods in a poultry farm environment and to contaminate poultry meat and eggs, which remain the leading vehicles of salmonellosis outbreaksMany factors are involved in biofilm development. Curli fimbriae and cellulose are the major components of biofilm organize by S. enterica, whereas capsular polysaccharide, other polysaccharide-rich compounds such as lipopolyssaccharide (LPS), and a large secreted protein, Bap A, likewise contrisolelye to biofilm formation. Several regulatory components involved in biofilm formation incur been identifiedThe expression of curli fimbriae and cellulose grass be assayed phe nonypicalally by increase enteric bacteria on congo red indicator platesBacteria may live in planktonic form in liquid media or as biofilms on biotic or abiotic surfaces. They need to adjust their constituenttic programs in order to discombobulate from one lifestyle to another. The production of bacterial products and behaviours associated with environmental adaptation mustiness be tightly coordinated to optimize the energy consumption. In bacteria, gene expression regulation is exerted primarily at the level of transcription fountain using a large array of transcription factors whose concentrations and activities change depending on specific environmental or metabolic signals. Topological changes in desoxyribonucleic acid also influence promoter recognition, open complex format ion, and gene expressionNucleoid-associated proteins ( snoozes) are global regulators of gene expression in bacteria. They alter the topology of deoxyribonucleic acid by bending, bridging, or wrapping it, leading to deoxyribonucleic acid transactions and three-fold cellular effects that culminate in the modulation of gene expression. Integration-host factor (IHF) is a dimeric NAP that binds deoxyribonucleic acid in a sequence-specific manner and introduces curvatures of up to 180, which influence many aspects of bacterial physiology, including global gene expression, DNA topology, site-specific recombination, and DNA replication. In E. coli and S. enterica Typhimurium, the two IHF subunits-IHF and IHF- deal assemble as hetero- or homo-dimers. at that place is also evidence indicating that the different dimeric forms of IHF regulate different but lapping sets of genesBased on the global regulatory role of IHF, we hypothesized that this NAP can influence or directly regulate gen es involved in biofilm formation in S. enterica Enteritidis. This hypothesis is supported by foregoing observations demonstrating that IHF activates curli production in S. enterica Typhimurium. Therefore, in this study, we evaluated the role of IHF genes in the initial stages of biofilm formation in S. Enteritidis. To this end, we performed phenotypic studies using isogenic deletion mutants of individual ihf genes (ihfA or ihfB) and a paradigm mutant telephone line with deletions in both IHF subunits (ihfAB double mutant).Materials and mannersbacterial examinesIn this study, the S. enterica Enteritidis wild-type physical body PT4SEn (IOC4647) provided a by the Fundao Oswaldo Cruz (FIOCRUZ, Rio de Janeiro, Brazil) was used. The draft genome of this strain was recently produce (Milanez et al. 2016). It was found to be pathogenic in a mouse good example assay (Carmo et al., unpublished results). The mutants of S. Enteritidis PT4SEn were previously constructed (Carmo et al., un published results) by deletion of ihf genes using the lambda Red system by transduction with P22HT phages. Mutant strains were designated as S. enterica Enteritidis PT4SEn ihfA, PT4SEn ihfB, and PT4SEn ihfAB.Bacterial step-up conditions and storageBacteria were cultivated in Luria-Bertani broth (LB) and on Luria-Bertani agar (LBA) plates prepared according to the method of Sambrook and Russell. All strains were stored at -80C in 30% glycerolAll strains were inoculated from fresh LBA plates into 15 mL LB and grown for 18 2 h at 37C in an orbital shaker at 140 rpm. Cells were harvested by centrifugation (for 5 min at 9,500 g and 4C) and resuspended in NaCl (0.9%) adjusted to 0.5 McFarland outdo equivalent to 1.5 108 cells/mL prior to use in subsequent assays. complementation of S. enterica Enteritidis ihfA and ihfB mutantsSequences corresponding to the ihfA and ihfB genes and their regulatory regions were obtained by PCR from the PT4SEn genome using the primers listed in Table 1 . The DNA fragments were cloned in the pACYC184 sender (New England Biolabs, USA) betwixt the NcoI and EcoRI restriction sites (restriction enzyme sites in the DNA fragments were introduced via the primers) and the vector was subsequently electroporated into the measureive S. enterica Enteritidis mutant strains. Cloning, PCR amplification, electroporation, plasmid extraction, and agarose gel electrophoresis were performed as suggested by Sambrook and Russell ( two hundred1). After DNA purification using the Wizard Genomic DNA Purification Kit (Promega Corporation, Madison, USA), Sanger sequencing was performed using 3730XL Applied Biosystems (Foster City, California, USA) by the High surgical operation Technologies Central Laboratory in Life Sciences (LACTAD, University of Campinas UNICAMP, Campinas, Brazil).Biofilm formation on polystyrene platesBiofilms were formed in 96-well plates (Cell Culture Plate, Nest, Biotechnology Co, mainland China) containing 200 L of cell abateme nt (1 106 cells/mL) of S. enterica Enteritidis PT4SEn wild-type or mutant strains in LB supplemented with 0.25% of glucose. Plates were incubated at 37C with orbital shaking at 140 rpm for 48, 72, and 120 h. At the end of the brooding period, planktonic cells were carefully removed, and biofilms were washed twice with 200 L of saline solution (0.9% NaCl).The crystal purplish spotting method was used to assess total biofilm biomass. Each well of the biofilm plates was incubated with 200 L of methanol for 15 minutes. Subsequently, methanol was removed and 1% (v/v) crystal violet solution was added, followed by a 5-min incubation period. Wells were washed with distilled irrigate and finally 33% (v/v) acetic acid was added. The absorbance was mensural at 570 nm.The colorimetric method based on the reduction of XTT (2,3- bis(2-methoxy-4-nitro-5-sulfophenyl)-5-(phenylamino)carbonyl-2H tetrazolium hydroxide Sigma-Aldrich, USA) was used to nail down cell activity (XTT is converted to a glossed formazan salt in the presence of metabolic activity). To each well of the biofilm plate, 200 L of a solution containing 200 mg/L of XTT and 20 mg/L of phenazinemethosulphate (PMS Sigma-Aldrich, Ukraine) was added. Microtiter plates were incubated for 3 h at 37C in the dark. The absorbance was measured at 490 nm.To assess the number of viable cells in biofilms, 200 L of saline solution was added to each well before removal of the biofilm by scraping. For each sample, an aliquot of 1 mL (5 wells) was sonicated (20 s with 22% of bountifulness Ultrasonic Processor, Cole-Parmer, Illinois, USA) to promote biofilm disruption. The number of colony forming units (CFU) in biofilms was contumacious by performing 10-fold serial dilutions in saline solution, plating on LBA plates in triplicate, and incubating for 24 h.Scanning electron micros re-create (SEM) of biofilm cellsBiofilms of S. enterica Enteritidis PT4SEn wild-type and mutant strains formed in 24-well plates (Well Cell Cul ture Cluster, Costar) were dehydrated by a 15-min immersion in change magnitude ethanol concentrations (70, 95, and 100% ethanol v/v) and placed in sealed desiccators. The samples were attach on aluminium stubs with carbon tape, sputter-coated with gold, and analysed with a JEOL JSM-5800LV scanning microscope. All experiments were carried out in duplicate.Biofilm formation at the air-liquid port wineBiofilm formation at the air-liquid interface was assessed in S. enterica Enteritidis PT4SEn strains by inoculation of LB cultures without NaCl, followed by incubation at 28C without shaking. Every day for 10 geezerhood, each keep apart was visually examined for pellicle formation. Experiments were performed in triplicate.Expression of curli fimbriaeBacterial colony morphology of S. enterica Enteritidis PT4SEn wild-type and mutant strains was analysed on LB agar without NaCl, supplemented with Congo red (1.01340.0025, Sigma-Aldrich, Germany 40 g/mL) and Coomassie brilliant blue G (B 0770-5G, Sigma-Aldrich, China 20 g/mL). Bacterial cultures were spread on agar plates and the colour and degree of colony rugosity were determined afterwards 96 h of yield at 28C. Images were captured with a camera (Nikon P500) and under an HBO 100 Carl Zeiss Illuminating microscope system.Cellulose productionThe fluorescence exhibited by bacteria after growth of S. enterica Enteritidis PT4SEn wild-type and mutant strains in LB plates with Calcofluor (Fluorescent Brightener 28 F3543-1G, Sigma-Aldrich, China 200 g/mL) served as an indicator of cellulose production. Fluorescence was analysed visually using an UV light (366 nm) after 48 h of growth at 37C.Statistical analysisData were analysed using STATA software, version 13.0 (Stata Corp, College Station, TX, USA). Data from all assays were compared using one-way analysis of variance (ANOVA). Sidaks adjustment for multiple equations was performed after a real fitting. The significance level was set at 5%.Resultsihf mutants displa y reduced viability, biomass, and metabolic activityA decrease of rough 1-2 log10 in number of viable cells was ascertained for the ihf mutants in comparison with the wild-type S. enterica Enteritidis PT4SEn strain by CFU counting (Figure 1-A). The differences observed were statistically significant (P 0.05) for all periods of fourth dimension evaluated. The introduction of the pACYC184 plasmid carrying ihfA or ihfB was primarily associated with an increase in CFUs, but complementation did not completely restore the determine to those obtained with the wild-type strain. No statistical differences were observed at 48 and 72 h of incubation between ihfAc and the wild-type strain. The same observation is valid for ihfB after 120 h of incubation (Figure 1-A). These results show that the restoration of ihfA or ihfB gene copies in mutant strains is generally associated with an increase in CFUs in biofilms.The total biofilm biomass, assessed by CV staining of S. enterica Enteritidis P T4SEn and mutant strains is presented in Figure 1-B. An increase in biomass is observed for the wild-type strain over time. However, this effect was not observed for the correspondent PT4SEn ihfAB double mutant. no(prenominal) of the mutants presented an increase in biofilm matrix stringency at 48 and 72 h of incubation (P 0.05). The complemented PT4SEn ihfA and ihfB mutants (ihfAc and ihfBc) showed an increase in total biofilm biomass in comparison to the non-complemented mutants (Figure 1-B).All mutant strains exhibited a significant reduction in metabolic activity measured by the XTT assay for cells in biofilm (P 0.05). In addition, the double mutant (ihfAB) showed the greatest reduction in metabolic activity at 72 and 120 h (Figure 1-C).ihf genes are essential for biofilm structureTo gain characterize biofilm formation and structure in strains lacking ihf genes, we performed scanning electron microscopy (SEM) analysis of cells in biofilms. As shown in Figure 2, the absence of ihfA or ihfB drastically affects biofilm formation, as null mutants of S. enterica Enteritidis PT4SEn (Figure 2-D, E and F) exhibited a low meat of matrix and small number of cells compared to the wild-type (Figure 2-A). Complementation of ihf gene deletions by a wild-type copy of the corresponding gene promoted a significant restoration of biofilm formation (Figure 2-B and C).Pellicle formation at the air-liquid interfaceTo advertise characterize the mutant strains with respect to their ability to form biofilms we analysed the biofilm formation at the air-liquid interface of cultures of the different strains. Cultures of the wild-type strain formed a thick and rigid pellicle after 10 days of growth (Figure 3-A). On the other hand, PT4SEn ihfA or PT4SEn ihfB mutant strains formed a less compact and fragile pellicle (not shown). Interestingly, the double mutant strain PT4SEn ihfAB did not form a visible pellicle at all at the air-liquid interface. Instead, cell deposition was ob served at the bottom of the tube (Figure 3-B). Complementation with the wild-type copy of ihfA and ihfB restored the phenotype of the single mutants (PT4SEn ihfAc and PT4SEn ihfBc strains), which now formed a thick and rigid pellicle (not shown).Curli and celluloseSince curli and cellulose are important components in biofilm formation, we evaluated the role of IHF on their production. To this end, colony morphology was analysed on LBA plates supplemented with Congo red and Coomassie brilliant blue, as previously described.. enterica Enteritidis PT4SEn wild-type and PT4SEn ihfA and ihfB complemented strains exhibited a phenotype legitimate with curli fimbriae and cellulose production, with red, dry, and rough (rdar) colony morphology (Figure 4-A to D). However, the PT4SEn ihfA, PT4SEn ihfB, and PT4SEn ihfAB mutants of S. enterica Enteritidis did not display the same colour and roughness, but instead exhibited a similar, but not identical, smooth and color (saw) morphotype, indicati ng a deficiency in the expression of curli fimbriae and probably also of cellulose (Figure 4-E to H). The expression of cellulose was also tested by screening the colonies for Calcofluor binding Cellulose production was observed for all strains evaluated by this method, except for the double mutant ihfAB that was not light under an UV light source and was considered a poor manufacturer of cellulose (Figure 5).DiscussionThe presence of microorganisms on food contact surfaces is one of the most common courtships of food spoilage and transmission of foodborne diseases. Inadequate cleaning and disinfection of food-processing environments is the cause of major economic losses and represents a serious danger to public health. The ability of microorganisms to adhere and form biofilms makes disinfection even more difficult and ambitious Infections with Salmonella enterica Enteritidis represent a major health problem and a significant burden on the food industry. About 80% of the infecti ons are caused by biofilm formation In the matrix of a biofilm, bacteria grow on either biotic or abiotic surfaces, attaching to the surface and to each other, conferring resistance to liberty responses as well as healthful agents As a consequence, antimicrobial treatments typically fail to eradicate biofilms. The need to create effective therapies to prevent biofilm infections is a pressing challenge in the food industryThe growing interest in understanding the regulatory network of gene activities during the enactment from a planktonic to a sessile cellular lifestyle, prompted us to check up on the role of IHF in S. enterica Enteritidis biofilm formation. IHF has an important role in the regulation of gene expression and environment adaptability of S. Enterica Therefore, S. Enteritidis deletion mutants for ihfA, ihfB, or both genes (ihfAB) were employed in different assays to analyse biofilm formation. The logic behind this approach is based on the fact that IHF can act as a homodimer (IHF or IHF) or as a heterodimer (IHF) The results presented here indicate an important role of this NAP in the formation of biofilms in S. enterica Enteritidis.All typical biofilm characteristics analysed in this study (CFU, biomass, and cellular metabolic activity) were significantly decreased in S. enterica Enteritidis mutant strains for ihfA, ihfB, or ihfAihfB. The biofilms formed by mutant strains exhibited a decreased matrix density compared with the wild-type strain. Therefore, these results indicate that IHF can influence the initial stage of biofilm formation by S. enterica Enteritidis, as the matrix is necessary in this phase. This is also supported by CV staining and SEM.The colony morphotypes observed in Congo red among wild-type and complemented strains exhibited the rdar morphotype, an indication of curli and cellulose production, patch the mutant strains exhibited a similar but not identical saw morphotype, suggesting an altered expression of curli and prob ably also of cellulose. In fact, bacterial growth in calcofluor-containing medium indicated that the single ihf-mutants were able to produce cellulose, but the ihf-double mutant exhibited some deficiency in the production of this polysaccharide.Previously, Gerstel, Park, and Rmling demonstrated that the ihfAB double mutant of two S. enterica Typhimurium strains caused a reduction in CsgD expression and an altered rdar morphotype suggesting a role for IHF in curli expression in S. enterica Typhimurium. Curli is expressed by two divergent operons, csgBAC and csgDEFG. CsgD is a major regulator of curli expression and biofilm formation. This gene activates transcription of csgA and csgB that encodes the major (CsgA) and the minor (CsgB) curli subunits In addition, csgD also regulates cellulose production Therefore, IHF plays an important role in biofilm formation in S. enterica Typhimurium. Our results demonstrate a similar role for IHF in the biofilm formation of S. enterica Enteritidi s. Despite high genetic similarity, the Enteritidis and Typhimurium serovars differ in various ecological and host-relationship parameters However, the regulation of biofilm formation by IHF in both serovars suggests that IHF plays a central role in S. enterica biofilm biogenesis. However, additional studies of IHF function on biofilm biogenesis in other S. enterica serovars are needed to just clarify this question. In addition, the single ihf mutants also exhibited a phenotypic alteration in biofilm formation, indicating that both subunits are necessary for captivate biofilm production. In our results, all the ihf mutants showed a deficiency for curli fimbriae production by phenotypic tests. To some extent, a deficiency in cellulose production was also observed, particularly in the double ihf-mutant.The complementation of the ihfA and ihfB mutants by the introduction of a pACYC184 plasmid carrying the wild-type genes reverted the deficiency in biofilm biomass, cell metabolism, an d CFUs, but in the majority of the tests the values did not reach those observed for the wild-type strain. This is probably due to a dot effect of IHF or IHF, despite the low copy number (about 15 copies per cell) of the plasmid used. In fact, the expression of ihf genes is finely regulated and depends on the growth phaseThe two operons bcsABZC and bcsEFG are responsible for cellulose biosynthesis in both S. enterica Enteritidis and S. enterica Typhimurium. This was demonstrated by the construction of non-polar mutants of bcsC and bcsE genes that formed a fragile pellicle at the air-liquid interface of LB medium The same authors also showed that cellulose-deficient mutants were more raw to chlorine treatments, indicating that the deficiency in the production of extracellular matrix can leave the cells more susceptible to the action of some chemical agents. In our study, IHF mutant strains formed a less compact pellicle in LB compared to wild-type strains. In addition, the ihf doub le mutant did not form an air pellicle at all, suggesting a role for IHF in the expression of cellulose. These findings corroborate a previous study in which S. enterica Typhimurium ihfAB mutants exhibited reduced bcsC transcription when evaluated by microarray analysis, but further studies are needed to better characterize the underlying molecular mechanisms.Karaca, N Akcelik, and M Akcelik (2013) also evaluated pellicle formation at the air-liquid interface of 31 S. enterica isolates. They showed that the growth rate of isolates with a rigid pellicle was greater than that of the ones forming a fragile pellicle. Biofilm production at the air-liquid interface can facilitate and contribute to gas exchange, while enabling the acquisition of nutrients and water from the liquid phase. Biofilms at air-liquid and solid-air interfaces can cause serious problems in industrial water systems.In conclusion, our results indicate that IHF has an important regulatory role in biofilm formation of S. enterica serovar Enteritidis. Moreover, both IHF subunits appear to have a role in this process. Our data pave the way for further studies investigating the mechanisms involved in the regulation of biofilm formation by IHF.AcknowledgementsThis work was supported by grants from Fundao de Amparo Pesquisa do Estado de So Paulo (FAPESP 2014/13412-8) and Conselho Nacional de Desenvolvimento Cientfico e Tecnolgico (CNPq), Brazil. BL, DBN, and GPM were supported by a FAPESP fellowship (FAPESP 2012/25426-8, 2012/10608-3, and 2012/05382-6, respectively). CHW and CPC were supported by fellowships from CNPq (141629/2012-6 and 140786/2012-0, respectively). The authors have no other relevant affiliations or financial involvement with any organization or entity with a financial interest or conflict.

Culture Stereotypes in Advertising

Culture Stereotypes in AdvertisingCase Study HSBC Eels ADAccording to standard view, a socialisation is a complex set of shargond beliefs, ranks and concepts which enables a group to make sense of its own life and which provides it with directions for how to live. This set force be called a basic belief system. By internalizing a grouchy belief system and its attendant forms of feeling and interaction a soulfulness acquires the basic of his or her identity. A kitchen-gardening penetrates its man-to-man members psychogenicly and socially. This perspicacity produces in them their distinctive capacities and characteristics. In this holistic way identity is a function of enculturation (cited in Holliday, Hyde and Kullman, 2004, pp.60-61)HSBC- a ordinary limited keep companionship based at United Kingdom since 1993 in the expansion fall upon of Hongkong and shanghais Bank Corporation. It is unrivalled of the worlds largest banking groups. It has enomorous operational base an d local branches all all over the world saying in their advert tagline HSBC-Worlds local Bank. The adverts ab prohibited the comp both and its services have come d superstar and through distinctive since its establishment. The advertisements that come through have al ways been the design of neither Chinese nor side of meat civilization or both for its promotional campaign on television. I would ilk to argue why the enculturation is represented in the context of conventional characteristics in the (Eels) HSBC advert.What carry out does stereotype involve? Hall (1997268) writes that stereotypes get asseverate of the few simple, vivid, memorable, easily grasped and widely recognized characteristic about a someone, reduce everything about that person to those traits, exaggerate and simplify them, and fix them without compound or development to eternity. Moreover stereotype both reflects and labours feature(prenominal) perspectives, Osullivan, (Hall, 1997, cited in Hollid ay, Hyde and Kullman, 2004, p.126). With the help of Stuart Hall theory on stereotypes, the representation of culture in the advertisements and its characteristics can be explained.In the HSBC Eels Advert, set in a Chinese restaurant where the English man is served a meal and the English made-to-order believe its a slur on your host food if you dont pee-pee your plate and the Chinese generosity to fill up the plate until they be satisfied. In this Advertisement both the culture is represented and especially the Chinese culture is visualized in a stereotypical and in a comical way. closely of the HSBC Ads be interlinked with the representation of Chinese culture beca map of its dent from nation-of- origin. It is generally assumed that things go wrong because two ethnical groups exerciseplay antithetically, which makes communication between them problematic. So culture becomes negative term quite an than a positive one. (Cited in Holliday, Hyde and Kullman, 2004, pp. 62)T he ways in which we commonly register the advertisements argon the categories and concepts that are historically and culturally detail. This way of life that all the ways of down the stairsstanding are historically and culturally relative in approximately way. Our current accepted ways of understanding the world, is a product non of objective observation, but the social processes and interactions of the people are still constant. at that place are perpetually two ways of representation involved mental representation and public representation. Beliefs, intentions and preferences are mental representations and signal, utterances, texts and pictures are all public representations. Public representations are material oriented. Public representations are generally means of communication between user and a producer distinct from one another. So these representations are used to serve the declare oneself of commodity by the producers through consumers.Culture identity Is it that c ollective or true ego hiding inside many other, more(prenominal) superficial or unnaturally imposed selves which a people with a shared history and job hold in common (Hall, 1990). Above all in semblance to the process of globalization, which I would argue are coterminous with modernity (Hall, 1996) and the process of forced and free migration which have become a global phenomenon of the so-called post-colonial world (Hall, 1996, pp. 3-4). The concept of identity is both theoretically and politically discoursed in the modern developed world. The definition of culture identity is always under ongoing changing process according to the culture variations in generation.Stereotypes are defined as social classification of particular groups and people as very much highly simplified and generalised signs, which implicitly or explicitly represent a set of values, judgements and assumptions concerning their behaviour, characteristics or history. Stereotypes however, not only recognize general categories of people, it also signifies national populations, classes, genders, occupation in a deviant groups. It also seems that we commonly have stereotypical ideas about people on basis of their language accents.In the HSBC Eels ad the Chinese set of values, characteristics are envisioned as stereotypical, alike in the Guillin fisherman, Lantern, Ant energy, advertisements of HSBC. These stereotypical aspects are because of the snitchs country-of-origin topic. In terms of market discourses, it can be defined as the country which a consumer associates with a certain product or brand as being its source, regardless of where the product is actually produced. Since the prior knowledge that a given country is associated with a certain brand ensures that moving picture to the brand name triggers recall of that country and its attributes. It is important to point out that this experience whitethorn take actually result in a purchase, and it may in fact have nothing to do w ith any purchase decision whatsoever. It may take place purely in the realm of experiencing and processing, consciously or subconsciously, advertising messages about brands, countries and language to which individual is exposed every day (Cited in Kelly-Holmes, 2005, pp.29).In the perspective of language, it is a fundamental human activity through which we communicate our particular representation of the world. Cultural values and beliefs are transmitted from one member of a association to another and from one generation to another primarily through language. We can often see the structure of language that reflects the way that particular culture is viewed by this world and kinds of distinctions that are held to be important. evening in the HSBC Eels ad the language spoken by Chinese are suppress by the English percentage over showing the billet and prestigious. maven language may be imposed and another suppressed by dominant allele power. In some situation, the power and domi nance are portrayed to maintain their own variety, or move to a more natural variety of their dialect, in order to emphasise the difference between themselves and the person or people they are talking to. In the UK, Advertisers draw on the ideas using country accents to indicate and advertise nature of food products or using more prestigious accent to promote financial services. dustup as a form of representation, highlight power relations and promote particular perspectives like advertisements for commodities.A sense of cultural identity is often centred on a particular language and speakers perceptions of the connection between the languages they use and that identity is well supported. Language is always used as a medium of communication in ethnic majorities and groups that hold social and political power. The knowledge the advetisee has about these relationships and about common sense assumptions in the advertisements is acquired through experiencing the particular habitus on an everyday basis.Consumerization or socialization into consumer golf club happens, primarily through example and through language. It is worth keeping in mind here that advertising messages are just explicit. It encompasses a livelong range of texts and objects, such as toys, books, television programmes, packaging and so forth. Consequently, the vocation of conflicting words in advertising has the potential to create in groups and out groups and contribute both directly and indirectly to societal attitudes to languages and polyglotism. polyglot advertising communication is, in this book, defined as the appearance of a number of different languages or voices in a market-discourse situation. This appearance may be minimal, consisting of only one word, or it may be sensibly extensive, consisting of entire texts or blocks of text. The word may come from an entirely different language of the medium of text at heart which they appear, or they may be familiar, coming from his/her everyday linguistic repertoire (Kelly-Holmes, 2005, pp.25).Even in the HSBC Eels ad, it is a multilingual communication of advertising, initially the Chinese chattering and followed by the voice over of the English dominantly suppressing to show power, so the purpose of commodity serves the specific culture. The effects of multilingual advertising on the other hand, have the effect of reinforcing this monolingualism by making speakers of another language the object of humour in advertising and by constructing them as an out group. In all cases, however, the examples of multilingual advertising communication discussed in the following chapter have two things in common they are driven by the market, and have meaning within the context of the society and culture imposed on the market and they do not permit a purely monolingual communication experience. (Kelly-Holmes, 2005, pp.25).Even the music plays significant role in the culture representation and identity. The subject area is not how a particular piece of music or a feat reflects the people, but how it produces them, how it creates and constructs an identity in particular television ads. In most of the HSBC advert the traditional Chinese folk music get out be played as back ground music so as in the Eels advert, again which is a stereotype representation of culture identity.The social categories or labels of identity are frequently imposed on some groups by others, who may be in a more powerful position than they are. Your social identity is not something you can always determine on your own, it is by how others perceive you. In the west representations of ads give very largely respond to the public demand. So they show the power of dominance in a multilingual advertisement through their accents and performance suppressing the other culture. Here the Chinese culture in Eels ad is portrayed in an innocent and comical way and English culture in a decent and dominant behaviour being the product, country-of- origin in china. Most of the multilingual ads are being portrayed on their own cultural demands. Beside cultural beliefs and ideals apply to people in differential positions of power. Moreover a result of norms and ideals result from histories of struggle in which significant voices are silenced.In an International advertising, Cultural objects may be made into saleable products. For e.g. the country houses may be sold as a second berth for the urban. So cultural products are from other places can be marketed in global supermarket. This may include foods, drink, dance, music, sport, and holidays abroad almost all consumable things.Applying Marxs idea to the use of foreign or other language in advertising forthwith, the use-value of languages can be seen to have become obscured by their trade or emblematical value. The use-value of the language can be equated with its referential function, its public utility as a means of communication The language appears to achieve value indep endently and this value is not the product of its communicative, but rather of its symbolic value in process of advertising communication (Kelly-Holmes, 2005, Pp.24).Why does English deserve special treatment? For many people in the world, it is simply foreign language, other or second language, so its contribution to multilingual advertising communication is massive and has a huge effect. English is presented as both an inevitable consequences of the marketization of such economies, and, at the same time, almost one of the driving forces behind the transition to market economy.There can be no doubt that we absorb the messages around us about the media and culture, we are in project the illusion. There is also no doubt that today the media is a very powerful tool for those who want to control society and to sell ideas and products to its members. The representation of media is more political in that, it is controlled by away bodies that offer images and understandings in an influen ced way for us to consume.At the conclusion I would like to summarise my points that the media plays a significant role in representing culture and their identities. There is always a personal demand for a particular culture to denote oneself dominant even in the multilingual, intercultural communication. The HSBC ads are a good example of how the Chinese culture is represented as a stereotype in almost all of their advertisements against the dominant English culture in a Bi-lingual advertisement. Language also plays an equally important role in showcasing their own particular culture and identity and the usage of foreign language produces advantages and disadvantages. Thus in a way these adverts are served for the purpose of commodity and personal demand of representing their culture in power and dominant style.

Corporate Budgeting Systems: Overview and Analysis

Corpo count Budgeting Systems Overview and AnalysisJoo Hee Kim invoice and Financial c argon Budgeting is the Process of expressing quantified imagery assumements ( sum of m unrivaledy of crownwork, amount of material, number of passel) into quantify-phased goals and milestones (BusinessDictionary.com, 2017). Budgets succor decision choosers to identify problems and to increase their assureing of the task environment (Ahrens 1997). For this reason, ciphering is up to nowadays regarded as an organizational imperative if bells atomic number 18 to be controlled and fiscal act to be achieved (Frow, Marginson and Ogden, 2010). The figure has historic on the wholey entered the central stage of the focus control formation in approximately organizations (Otley, 1994). One of the main reasons that plumping companies get their cyphers in the first place is to coordinate different split of the business. By sharing accu goern information publicly and based on a common reda ct of decisions, ensuring harmonious fundamental interactions surrounded by units hatful solitary(prenominal)ow to efficient exploites, senior high school-quality products, low inventories and satisfied customers (Jensen, 2001).As much(prenominal), tradition each(prenominal)y, cyphering system has been make doed to provide in effect four major benefits to the most organizations. (1) First of all, work outing system provides the cap capacity for animal trainers to define the requirement resourcefulnesss and distri just nowe these to the involved organizations prior to the start of the task. (2) Throughout the budget programning activities, the involved organizations allow for shed a better interaction and communication to identify the problems, understand have it a slipway, pertaining to the tasks and then, finally allocate the necessity budgets to from each one organization. (3) Consequently it encourages each organization to conduct their task diligently and e xpeditiously without wasting their resources. (4) Finally, It provides the persistent evaluation how the exteriorize per organize under the budgeting planned and the striking future index for the conterminous budgeting plan. even, under the endue-day(prenominal) increased competitory global environment, requiring more dynamic and imminent resource assignation shake finish raised the concern that the traditional budgeting systems are inefficient and incapable to retaliate dynamically ever-changing environments and pointed the myopic decision make and budget games in which they proposed (Hansen et al., 2003 Ostergren and Stensaker, 2011). Also, Welch has describe the unnecessary betroth increase collect to the misguided operation evaluation, ancestral by the incorrect budgeting planned (Welch, 2005).In attachition to the inherited slow adaptive functionality and misguided s placeing evaluation. Jensen has described that the traditional budgeting military operation wipe outs era, twists decision making, consuming a huge amount of wasting executives time, due to the intentional false forecasts or manipulating critical information, consequently, twisting the resource allocation (Jensen, 2001 Jensen, 2003).In addition to these gentlemans gentleman and organizational barriers, genuinely, it takes lots of unnecessary time and resources to create a proper budget, prior to the beginning of the tasks. Statistically, organizations spend 20-30% of their time in the budgeting process. Also, budgeting generally limits the likelihood of achieving high growth or epochal cost savings by setting an speed limit of the permissible budgets. At the same time, budgets throne hinder high growth because everywherespending oer budget would cut costs in the short term in order to achieve margin goals, consequently, hindering semipermanent goals (de Waal, Hermkens-Janssen and van de Ven, 2011).Recently, in order to overcome of the issues in the traditional budget ing system described above, a number of alternative methodologies go for been proposed for the budgeting process, including activity-based budgeting, attain preparation, rolling budgets and forecasts, zero-based budgeting, and beyond budgeting (Hansen, Otley and Stede, 2003). In berthicular, Jensen proposed a A unidimensional Compensation picture to remedy the current budgeting process in which actual implementation, heedless of budgetary goals, entrust be utilized to provide elder executives unbiased estimates for the planned achievable goal.However, later, Jensen described that it push out be problematical for organizations to simply adopt or work with the proposed attractar recompense system. It is because ass-based bonuses are boneheadedly ingrained in the minds of managers and in the managerial codes of most organizations. More than that, if the verses and evaluation were not correctly performed, executives will have the more happen of distorting managerial de cisions, even under a linear bonus system. In addition, the positioning and slope of the bonus line are based on the prior courses mental process. Of course, it would reduce the risk of overcompensating for the performance, precisely it bed cause the reduction of incentives for the increasing performance, which results in dropping the motivational effects of the performance sharpens. Also, the increased performance compensation would require companies to increase bonus caps way beyond traditional compensational take aims, which posterior instal organizations discomfort (Jensen, 2001).In addition, more difficulties have described that the cost of changing the current budgeting process scum bag be high due to the initial cost to implement the new system which requires the staffing time change, strategic planning, resource allocation, cost forethought (Neely, Sutcliff and Heyns, 2002), and eventually results in impacting on separate unac acquaintanced attention processes, due to the lack of understanding of the current and future choose systems (Waal, pinch Tjoen San and Zwanenburg, 2006).To overcome the raised issues on the linear compensation schemes, the curved schedule methodology has been proposed which actually, reintroduces a hard incentive in wrong of the budget. Jensen has alike later agreed that the budget process itself is not the extraction cause of unproductive behavior. Rather, determining the compensation should combine the budget goals to have proper performance measurements. He has in all case point out that performance indicators should contemplate the functionality of other business units, to align with the sectional performance measures. wariness flexibility, decentralization and delegation can as well as minimize the risk of measure performance (Jensen, 2001).Jensen criticizes managers for damaging their business because they lie to get more incentives. hardly currently, companies do not set incentives based only on manager reporting. Annual bonuses can be organize into trey staple fiber components performance measurement, performance standards, and the sensitiveness of the stick out-for-performance relationship. Most companies rely on two or more measures of performance when evaluating manager performance, such(prenominal) as gross sales or tax revenue, earnings per share, operating profit or profit (Towers Perrin, 2005). Historically, chronicle-based performance indicators are backward-looking and easy to lie, so firms can avoid cheating by victimization other measures such as operational or strategic performance goals, quality amelioratement, and scorecard-based systems.If managers were still cheating as Jansen criticized, the incentive system would not have spread like it does today. In recent, the percentage of SP 500 firms apply multi family chronicle-based performance (MAP) incentives for CEOs increased from 16.5% in 1996 to 43.3% in 2008 (Li and Wang, 2016). There are m any(prenominal) good reasons to explain why long-term incentives are an effective wage component. First, it provides the most direct correlation betwixt conjunction performance and wages. In other words, incentives can motivate directors to work hard and help them make shareholderoriented decisions. Second, long-term incentives can provide valuable human capital to the circuit card and increase the loyalty of incumbent directors (Irani and Gerayeli, 2017). what is more, in that location is a way to contain a compensation consultant company to get rid of the hap of any remaining lie. Compensation consultants such as Towers Watson, the Hay Group, and Hewitt Associates can do the board in setting up wages with noesis of industry and other peer groups compensation package design. In particular, they can give advice and assistance to the compensation committee (Bender, 2007). In the UK, virtually all companies show that they hire compensation consultants (Conyon, Fernandes, Ferr eira, Matos and Murphy, 2011). The existence of an independent board is also important in the process of receiving incentives. holdors must have sufficient pay-performance sensitivity (PPS) for managers (Bruce, Buck and Main, 2005).Jensen insisted Corporate budgeting is a joke. and Corporate budgeting consumes a huge amount of executives time. But I disagree with him. Therefore, I strongly believe that instead of simply tossing off the budgeting process, the efficient budgeting system, combined with a proper performance measurements to determine the correct compensation, is necessary and essential for the company to achieve their goals in a rapidly changing 21st century international economical environment. In particular, from the Abogun and Fagbemis research, budgeting is still selected as a most effective and necessary peckerwood for planning, controlling, communicating, making decisions and creating respect (Abogun and Fagbemi, 2011). For instance, on the survey conducted by Libby and Lindsay, most managers have rated the budgeting as good value to achieve their organizational goals, regardless of budget games occurred to some extent in the organization (Libby and Lindsay, 2013). They have also agreed that the right use of budgeting is of probative value to wariness.As an extra valuable evidence of the budgeting system, more than 150 organizations in North the States uses frequently cost management tool to budget resources that can embroil everything from raw materials to human resources and facilities (Horngren, Sundem, Stratton, Burgstahler Schatzberg, 2008). In the same opinion, at a conflux on the traditional role of the budget in the organization organized by CIMA and ICAEW in 2004, the budgeting and accompanying process were indispensable and also celebrated that the traditional budgeting processing was widespread. Significant number of European companies has a budget and continues to use this process (CIMA-ICAEW, 2004). Most of current co mpanies in Australia, Japan, the United acres and the United States prepare budgets (Anand, Sahay and Saha, 2004).Is corporate budgeting really just a waste of time, as Jansen argues? If his argument was correct, now that more than 15 courses ago, legion(predicate) companies would have to abandon the budgeting system. However, since the economic crisis that give-up the ghosted in 2008, the survey and historical info have showed that the budget became more important in planning and resource allocation and companies emphasize specific budgeting features over other companies in receipt to economic crises (Becker, Mahlendorf, Schffer and Thaten, 2016). In Case Study Evidence (Frow et al., 2010), the paper introduces the pattern of continuous budgeting to emphasize how an organization can coordinate these potentially contrasted goals. By integrating the use of other budgetary controls with other management controls, the process of continuous budgeting encouraged management to exe rcise operational discernment when unexpected events occur in which it has placed a strict gist on managers to ensure that they continue to strive to achieve their financial goals. Again, it has turn out that Budgeting effectively contributes to the flexibility and financial principles to implement effective strategies.Therefore, its the right elbow room to adopt alternative budgeting process rather than giving up merely the budget. For subject, continuous budgeting or traditional budgets can be supplemented by other management controls such as Balanced Scorecard (Frow et al., 2010) or rolled Forecast (sandalgaard, 2012).For other management controls, according to a study by Choe, Dey and Mishra (2014), analyzing diversified companies in Australia by 2004-2008, companies that rely on long-term incentives for executives have achieved even ampleer progress. Long-term compensation consists of options, equity and other long-term incentive payments. Most of these compensation fac tors are based on company-wide performance. On the other hand, short-run rewards mainly consist of salaries and bonuses. In some cases, bonuses are targeted at company-wide performance, especially CEOs. For department managers, bonuses are often based on departmental accounting performance.Therefore, we need to develop some compromise schemes to set an upper bound of compensation, for instance, using the all department compensation digression and same time setup the ratio of long-term compensation and the short-term compensation ratio depending on the nature, scale, and profit of the company. Of course, as mentioned before, this compensation system depends on the previous years data to setup the compensation plan for the future potential growth. It may also be a necessary to evaluate company financial system regularly auditing from an independent accounting company that is not related to the companys incentive system.Corporate budgeting is like a knife. Knife would be a weapon whe n it is caught in the reach of robber, but it can serve as a tool for making exquisite food in the hands of a cook, and it can save people when it is in the hands of a doctor. As Jensen argues, when corporate budgeting lefts in the hands of immoral managers, it is easy to become a weapon that damages the company for the benefit of the mortal. But if a conscientious manager catches it, it becomes a tool for creating a happy company. If a wise CEO control it, it can also play a role in saving the company. Hence, I strongly believe that we should decease toward improving the budget system by incorporating various suggestions described above.Question 2.Typical Executive Compensation Plan in a traditional pay-for-performance compensation plan, managers receive a vault bonus when they reach a certain level. The bonus will be improved until the maximum challenge is reached. When managers have a good year and performance is nearing the budget limit, there can be a disposition to push t he remaining profits into the future. Because they do not receive spare compensation even if they performance exceeds the cap, they will increase their chances of raising their write offs in current year or postpone their sale and gain to following(a) year, in order to increase bonus next year.Suppose there is the organization named rudiment, which has fiscal year end December 31 and moprofitary year 2016 budget goal for research expense is $100,000 and service deoxidize revenue is $500,000. Fiscal year 2017 budget will be the same. Currently, first rudiment financial reports for fiscal year 2016 shows that research expense is $20,000 and service subdue revenue is $500,000. ABC research department received a point from a research engineer to purchase $50,000 equipment for beginning of January 2017 and ABC sales department expects to sign on a two months service centralize with a client amount of $200,000 in December 2016, but lower date could be either December 2016 or Ja nuary 2017. Because of timing issue of recording expenses and revenues, the managers are able to meet budgetary targets for 2016 and 2017, if they plan to expense more in current year and record revenues in the next fiscal year. The research department manager could record $50,000 equipment expenses for Fiscal year 2016 asking a vendor to de hold waterr the equipment and send out the bills to accounting departments few days earlier before January 1, 2017, unnecessarily, because research expense for the year 2016 already met budget goal, which message research manager still can get bonus for the year 2016 even though the research department recognizes $50,000 more expense in 2016. By doing so, the research department plausibly will exceed budgetary expense targets in 2017, because the department take down actual 2017 expense by $50,000. Also, sales manager could push revenue to the next fiscal year, by choosing the two months service ratify start date as 1/1/17, instead of 12/1/1 6, because FY16 sales budget goal is already achieved. until now if the company ABC financial statement for FY16 can show more revenues if the service contract starts on 12/1/16, sales manager could take 1/1/17 start date, considering his FY16 bonus is guaranteed already, and it would be easier for him to achieve FY17 sales goal since he already achieved $200,000 out of $500,000.It is highly unlikely that any refinements to the budgeting process will ever enable budgets to be perfect because budget is plan for future. However, I think few refinements to the budget plan can prevent Jensons business scenario from real business world. First, senior management can set up their budget comparison method by adopting good IT budget system. In Jensons scenario, senior management set the budgets with limited stimulus from line someonenel. Because of limited input from same personnel, the budget could be manipulated for the place of getting more bonuses. If senior management set up IT bu dget system, such as uBase and add the procedure to their budget report retread procedures, comparing generated report out of uBase to the prepared budget report by limited personnel, and researching the variances surrounded by two reports and fluctuation between months, senior management might identify what are the most common unfaithful ways used for management to consistently exceed financial targets. Second, the organization uses an additive budgeting system for a full year. If an organization changes budget period from a full year to half year, and change distributing bonus from annual primer coat to semi-annual basis, the organization can reduce a lot of cut off issues management used to exceed financial targets.To avoid connecting budgets and sales goals to bonus, Jensen proposed Linear Compensation Plan is an incentive system that compensates for actual performance regardless of your budget goals. Administrators will receive the same bonus for some level of performance e ven if the budget target is set below or above that level. By eliminating kinks, the unit manager no longer collects specie beyond the target and would not need to make lower the target by putting false information into the budgeting process. As a result, senior management receives unbiased estimates of what they can achieve in the future, and the quality of planning and coordination is significantly improved. In order for Jensens proposed linear compensation scheme to be successful, we need to obtain the following refinementsFirst, when using multiple performance indicators for individual managers, companies must carefully set up a single, well-defined measure of overall business success, such as economic value added. Ratios such as sales margins or asset clears inevitably result in games. Second, management tends to concentrate in the short term. If you earn a high bonus within a year, it will be harder to get a higher bonus next year, so you will lose incentives to improve perf ormance. A better way is to look at the future in more detail by setting a line of bonuses over the years based on long-term forecasts of growth and profitability. Finally, define the upper limit of compensation as a salary. Also, we need to set absolute objective criteria such as activity-based costing to determine performance by how umpteen tasks have been done in certain time, rather than how many hours an employee worked.Question 1.(1) Answer is d.(2) If Sanjay Ltd deal outs all 1000 units, it needs not pay for scraping costs, so the minimum price is $ 2. But if it cannot sell all of them, it has to add $ 500 to its sales because it shoud pay for scraping costs. For example, if it sells 100 units, $ 5 is added per unit, so the minimum price is $ 7. However, if it sell 500 units, it will add $ 1 per unit, so the minimum price is $ 3. In the worst case, if Sanjay Ltd cannot sell any units, its better to give them away for free.(3)Total cost = DM(Direct materials) + DL(Direct labor party) + OH( belt)$25,000 = $20,000 + DL + 1.5 DL$5,000 = DL + 1.5 DL = 2.5 DLDL = $2,000,$25,000 = $20,000 + $2,000 + OverheadAs the result, Overhead is $3,000.(4)Total costs = Direct material + Direct labour + Overhead= $1,475 + $1,500 + 50(labour hour=$1,500/$30) $35= $1,475 + $1,500 + $1,750 = $4,700As the result, Total costs is $4,700.(5) boodle = Total sales Fixed costs Variable costs salary ($100,00) = Total sales(merchandising price 500,000) Fixed costs($400,000) Variable costs(0.75 Selling price 500,000)$100,000 = Selling price 500,000 400,000 0.75 Selling price 500,000$500,000 = 0.25 Selling price 500,000$500,000 = 125,000 Selling priceAs the result, Selling price should be $4.(6)Total Manufacturing cost ($ 900) = Direct Materials ($ 455) + Direct Labor ($ 300) + Variable Manufacturing Overhead ($ 45) + Fixed Manufacturing Overhead ($100)Target Sales Price ($ 1440) = Total Manufacturing Costs ($ 900) + Total Manufacturing Costs ($ 900) lay out Up 60% ($ 540)It does not need to pay Fixed Manufacturing Overhead if Diamond Interiors accepts Mr. John downwinds one-time only special order, because of Diamond Interiors has an excess capacity. In this case, Fixed Manufacturing Overhead should be excluded when calculating Total Manufacturing Costs. But Mr. Lee wants the cabinet in a metallic finish rather than laminate, so direct materials will increase by $30 per unit.Total Manufacturing Costs ($ 900) Fixed Manufacturing Overhead ($100) + additional direct materials ($30) = 830Therefore, the minimum selling price is $830.(However, this minimum selling price did not include the mark up fee. Therefore, the actual selling price may vary depending on the sellers decision.)(7)The net present value (NPV) is the difference between the present value of the cash in inflow and the present value of the cash outflow. NPV is used in capital budgeting to analyze the expected investment or profitability of the project.The following is the ref lexion for calculating NPVwhereCt = net cash inflow during the period tCo = descend initial investment costsr = price reduction rate, andt = number of time periods20,000/1.1 + 25,000/(1.1)2 + 30,000/(1.1)3 +15,000/(1.1)4 + 12,000/(1.1)5 75000= 18181.8 + 20661.2 + 22539.4 + 10245.2 + 7451.1 75000 = 79078.7 75000Net Present Value of the ready reckoner system is $ 4078.7A positive net present value indicates that the intercommunicate income generated by the project or investment (in present dollars) exceeds the projected cost (also in present dollars). In general, investment with a positive NPV is a lucrative investment, and investment with a invalidating NPV is a net neediness. It is the basic element of the net investment value rule that a project or investment must be performed only if the NPV value is positive. Since the NPV of the calculator program in question is positive, it is a wise choice for the city manager to purchase this computer program.(8)The cost of equipm ent is the items purchase price. Knowing the internal rate of kick the bucket and the expected smell of the equipment, the cost of equipment purchase can be calculated using the following formula.15,000/1.12 + 15,000/(1.12)2 + 15,000/(1.12)3 + 15,000/(1.12)4 + 15,000(1.12)5= 54071.7As the result, Cost of the equipment is $ 54,071.7(9)Return on investment is a simplistic rate of return without a image of time. The IRR is calculated by compounding the time it takes to enter a profitable point. There is a limit to the evaluation by simple profit rate calculation that does not consider time.Internal rate of return (IRR) is the interest rate at which the net present value of all the cash flows ( two positive and negative) from a project or investment affect zero. Internal rate of return is used to evaluate the attractiveness of a project or investment. If the IRR of a new project exceeds a companys needed rate of return, that project is desirable. If IRR falls below the required ra te of return, the project should be rejected (Investinganswers.com, 2017). When a minimum desired rate of return is 12%, the present value of project is calculated as $ 1,646. Because the IRR is positive, over-embellished Airways Ltd. should accept this project.75000/1.12 + 75000/(1.12)2 + 75000/(1.12)3 + 75000/(1.12)4 + 75000/(1.12)5 + 75000/(1.12)6 280000 50000/(1.12) 4 + 10000/(1.12)6= 308355.6 280000 31776 + 5066.3 = 1645.9As the result, Present Value of the disgorge is $ 1,646.When a minimum desired rate of return is 12%, the present value of project is over than zero (calculated as $ 1,646). Thus, the internal rate of return is more than 12%.(10)Year1 Inflow1 + Year2 Inflow + Year3 inflow = $22,000Inflows from Year1 to Year 4 = $28,000The payback period is between Year 3 and Year 4.accurately calculatedPBP = minimum period + shortage of inflows / inflows in event= 3 + 3000 / 6000 = 3.5As a result, payback period is 3.5 years.REFERENCEAbogun, S. and Fagbemi, T. (2011). Th e Global hypothecate on Budgeting Empirical Evidence from Nigeria. International Business Research, 4(4).Ahrens T. (1997). Strategic interventions of management accountants everyday practice of British and German brewers The European Accounting look into 6(4), 557-588Anand, M., Sahay, B.S. and Saha, S., 2004. Cost management practices in India An empirical study. ASCI Journal of Management, 33(1-2), pp.1-13.Becker, S. D., Mahlendorf, M. D., Schffer, U. and Thaten, M., 2016. Budgeting in propagation of economic crisis. 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Study on the Manipulation mental picture of CEO Power on Executive Compensation Level A Literature Review.Reflective bear witness Grief and BereavementReflective Essay Grief and BereavementThis essay is a reflective locomote through the loss I have experienced in my life. The essay will discuss two imitates of bereavement, dual process and continuing cleaves. Towards not only understanding self in the process of loss, but also to understand some of the theories used to assist those who are grieving. Relevant come toenced literature will be used to demonstrate understanding of the models of loss chosen for the assessment.The loss that has impacted my world most recently began with the wonderful knowledge of pregnancy. That beautiful piece of news set in motion a series of events beginning with the primary loss of fellow membership within a band, which I had created and maintained for six years. The band was a manifestation of hopes, dreams and realisations I had carried since childhood and finally began actualising in my early thirties. The secondary losings were simple I thought, as in losing the social network associated with being a band member, and the loss of a portion of identity. However, a major companionship was also helpless in the process and this in reality lay far deeper than the apparent primary loss. This friend and fellow band member M was actually my x partner and soul mate, with who I had dual-lane my life and musical experiences from the age of cardinalteen. Even though we had separated as partners we were still very snug as friends and involved musically. I had lost my x, my best friend, my band member, fellow song writer, and pain in the butt. I acknowledge that adjusting to acquirehood and the happiness of my ne w family life overshadowed the losses I was experiencing, and also my resilience, spirituality and being quite identify contributed to my ability to cope, move forward and adjust to yet another segment of my very interesting, ambitious and rewarding life.Attachment and meaning, family systems, social support, cognitive process in revision and coping, are all factors and terms associated with the theories of loss and bereavement which have preceded and help Stroebe and Schut (2007) to generate the dual process model. Their model perceives a person hesitate between loss-orientation and restoration-orientation. Loss-orientation deals with the process of having a good cry and experiencing and dealings with the olfactory property of loss, and restoration-orientation deals with getting oneself back into aromaing okay to proceed with life emotionally, physically and psychologically. Within this process of oscillation it is important to understand the need for both negative and pos itive thought processes within both loss and restoration. what is more it is important that one experiences and adjusts to both aspects of thought processes in life, even when it appears that loss is not perhaps a prominent focal point. Stroebe and Schut (2004) discuss how alliance theory plays a role within the dual process model, by aligning loss-orientation with the experience associated through loss of a relationship where the bond of addition is deep. Secondly their restoration-orientation process can align with cognitive reach theory by making use of tasks or coping strategies to assist a grieving person to find balance in their process of loss. The effect of the dual process model as Stroebe and Schut (2004b) explain is the ability to understand that people fluctuate between positive and negative thoughts and emotions. to boot by applying certain aspects of cognition tools and the understanding of hamper, a balance between the swaying emotions and thoughts can be normal ised and processed in a comfortable and personalised way as adaption takes place.In my experience of regret I for sure experienced the swapping of emotional positions such as sadness that our friendship had ceased, and feeling okay that M wanted to disconnect. I am able to reflect with both sadness and joy, when I ponder our shared fill in and experiences.However I also take great strength from my husband and son, my parents and siblings in an almost un certified process of living and loving.Continuing bonds resonated with me in that it appreciate adherence bonds dont disappear when one experiences loss or death, instead the connecter and bonds change and continue. Klass and Walter (2004) explain continuing bonds as recognition that the human tick off in both life and death is far more heterogeneous and unique than many theorists previously had argued. In addition research find that many diverse people carried on conferences and relationships with the dead. Klass, Silver man, Nickman (1996) relate that continuing bonds means that those left cigarette feel a real esthesis of the person they have lost, either unconsciously or on a conscious level, therefore their changed relationship with the deceased is a continuous process of adjustment. It is now realised people dont get over a loss of a erotic whap one, they continue to have an internal relationship or secern stories to keep their meaning alive. From what I have understood of continuing bonds dealing with grief, is simply not as simple as getting over a loss, but a process of mourning, grieving, adjusting and changing.Packman, Horsley, Davies Kramer (2006) cite Hogan and DeSantis who refer to accessory in connection with continuing bonds such as reaffirming relationships, search for understanding, checking in with deceased, reconnecting, asking for guidance, and beguileking to meet again, it seems the process demonstrates once more that extension and love does not cease with the death or loss of our love ones. Nadeau (2007) discusses continuing bonds around how families make meaning via conversations and shared feelings through storytelling, family conversation or verbalising experiences of the person who has died. In addition to dreaming, comparing and experiencing interpretations of personality, joining or linking of events or perhaps considering fatalistic observations, through which theseprocesses assist a person to deal and adjust to the loss and life without the physical presence of their loved one. It almost seems ridiculous in my mind to consider those Ive lost in life as being completely gone just because they died or have disconnected their friendship. In my personal culture of beliefs, set, and spirituality, death is but a single part of an enormous cycle where as human beings we experience the physical plane of existence, which is only a fraction of our total cycle of being and knowing.The process of writing this assessment has made me consider exactly what losses I have experienced. I began by making a time line of losses, and realised that through death I had lost four grandparents, friends, one x mother-in-law, and one current mother-in-law, nine cats, one bird, and one dog. The losses consisted of my heart at least three times, contact with aunts and uncles, and my cousins, jobs, dreams, my band, friends, even my respect at certain times, and the most significant friendship of my life prior to meeting my husband and my baby. Through contemplating my losses I can identify with certain aspects of poor self-esteem that has occurred in my life, and understand how feeling unworthy of certain considerations from friends is mixed in with the manner in which I handle loss in general. Being strong inside even though I feel alone is part of the coping mechanism loss in my life has taught me. For me being distinguish and resilient are the real keys to handling lifes myriad of experiences. Walsh (2006) suggests that beliefs and values ch assis our cultural and family historical story that in turn builds resilience, which is strongly in effect(p) in with ones spiritual beliefs and life meaning. Weiten, Lloyd, Dunn, Hammer (2009) cite Gallagher and Chase who suggest that children benefit grandly from having their virtuoso of resilience strengthened and nurtured by cherishing close relationships between children and parents. Resilience can help with the development of coping strategies, for example how to release anger, or help children be able to differentiate between risk assessment of traumatic event and management of possible danger. Furthermore the importance of relating and sharing of values and beliefs, not only in self, but also in a wider social arena, and encourage the ability to see and endeavour towards a positive future.My grit of myself as a differentiated and resilient person has also been a driving force behind my search of spiritual answers outside my birth religion. I live my life through my sa nd of spiritual knowing, which I align with the Buddhist image of dharma, reincarnation and karma. My foundation of spirituality and knowing in God as my belief and value system is how I function through lifes loves and losses. I now understand how positive functioning is interconnected with a sense of differentiation. Corey (2009) discusses, differentiation is the process of becoming an individual with a positive sense of separateness from family of origin, able to live life with an ability to accept duty for ones own emotions, thoughts, feelings, perceptions and behaviour. I am truly thankful for the two strengths of resilience and differentiation, as in whenever I feel alone in my experiencing of loss, be it as simple as feeling I have no one to talk to, I can draw from inside myself the strength to escape negative emotional spirals. I also have an immense sense of connection to a higher spirit and find great comfort in lifes meaning and feeling of universal love.Since life, lov e, death, loss and grief all are experienced, affected, and expressed, in highly individual styles and approaches it seems logical there should be different methods and theories attached to grief and loss counselling. Therefore when I look at the two models of dual process and continuing bonds, I feel it important to understand attachment in life and loss. Machin (2009) discusses that the sense of self and independence is born out of the relationships of attachment we experience across our lifespan. These attachments are what allow a person to develop resources such as coping mechanisms, resilience, and the predisposition towards either positive or negative outlooks on life as well as death and loss. Sigelman and Rider (2009) refer to Bowlbys theory of attachment, concerning how a person copes through lifes challenges and stages, which can depend a great deal on the style of attachment they have developed, such as securely attached opposed to avoidant or resistant attachment. These attachment styles play out through life in the manner of relationships beginning with family relationships, meaningful friendships, and marriage relationships, a person experiences through life and through their losses. Sigelman and Rider (2009b) cite Parkes who in conjunction with Bowlby constructed their theory of attachment model of bereavement, based on the simple fact that loss and love are counterparts that cannot be separated. Furthermore our interpersonal connections are built through attachment and centred on the conveying and sharing of love. Machin (2009b) also considers that attachment styles are also impacted through family culture, especially in how a person is taught the norms, values and beliefs surrounding appropriate mourning and grief, and life and love. As I reflect on how I seek and find support around my loosing M as a close friend, the cultural influence and norm my family advocates, is that of behaving as if nothing has changed. Almost like saying, what are you worried about, and ignoring any deep feelings that need sharing to complete the cycle of grief. In relation to attachment within my family history I would say I have learnt secure attachment as a child, but as I grew my sense of attachment to my parents and siblings had a feeling of separateness, which funnily enough I feel was the grounding for my sense of differentiation and resilience, self reliance, sense of spiritual belong and an ability to have a positive life mindset. On the toss side that separateness I felt when younger was the underlying force behind my poor self-esteem which was an enabling factor in the attachment style of relationship I shared with M.No matter the oddball of grief or loss one experiences or suffers in some way or another, love is at the heart of the felt experience. Even if the loss is as simple as the loss of a job, or perhaps a beloved cat, or friend, a partner, a mother or father, sister or brother, or sadly a child, it is love that binds us, i t is love that makes life and death worthwhile. Kubler-Ross (1998) put it very succinctly when she wrote, you should live until you die, no one dies alone, everyone is loved beyond comprehension, everyone is blessed and guided, and the hardest lesson to learn is tyrannical love, everything is bearable when there is love, and finally the only thing that lives forever is love (p288).To conclude this essay I would reflect on the importance of a counsellor taking the time to experience and deal with lifes losses and loves. Whether one chooses a particular model or process to assist the journey of self discovery, it is important to understand the underlying concepts of the attachment bonds that are formed over a life span. The bonds we form also bring the love that not only continues but also fluctuates between positive and negative emotional balancing and adjustment.