Mycoplasma pneumoniae Essay -- Essays Papers

Mycoplasma pneumoniae Background: Mycoplasma pneumoniae is unique because of its small genome and physical size. The bacterium contains only 500-2300 Kba in its genome that produces about 700 different proteins. Its reduced genome has been clearly mapped. M. pneumoniae size range from 0.2 to 0.8 micrometer and are capable of passing through most filters designed to remove bacteria. The bacterium is the smallest living organism capable of replicating itself. The bacterium lacks a cell wall but has a three layered cell membrane with sterols. It can take on any shape from cocci to filamentous. An agar plates the colonies have a specific fried egg look. It lives mainly as a parasite in humans where it can maintain its osmotic balance with its environment. It has a strict dependence on the host for nutrients. They grow aerobically and use glucose as its main food source but need the host for amino acids, lipids, nucleotides and sterols. Disease: M. pneumoniae is generally referred to as primary atypical or walking pneumonia because the symptoms are not as sever as pneumonia. The symptoms include a dry hacking cough, fever, and headache. The symptoms will last for about 2 to 3 weeks. M. pneumoniae affects people worldwide. Typically only 33 % of people who have M. pneumoniae will get atypical pneumonia. The majority, 77 %, will come down with an upper tract infection (tracheaobronchitis). M. pneumoniae is transmitted through aerosol droplets. The bacterium is capable of infecting anyone at any time but it has a pattern of coming in the fall and winter and causing an outbreak every 4 to 8 years, although more tight communities occur more frequently. The pathogen rarely occurs on children less than 4 years of age. Since th... ...r and headache of which, 15 % required hospitalization. Texas: From August 1st through November 15th, 215 workers of 4500 had Mycoplasma infections in a tertiary care center. Patients suffered from abrupt onset of headache, shaking chills, and severe malaise, followed by fever and cough. Only 2 % required hospitalization. New York: From August 1st to October 26th, 48 out 189 people came down with an acute respiratory infection in an autism center in upstate New York. Six percent of the patients required hospitalization. References: http://meded.ucsd.edu/isp/1999/CAP/mycoplas.html http://www.invivogen.com/otherproducts/plasmocin.htm http://www.emedicine.com/EMERG/topic467.htm http://www.cdc.gov/ncidod/dbmd/diseaseinfo/mycoplasmapneum_t.htm http://www.cdc.gov/epo/mmwr/preview/mmwrhtml/00022322.htm http://www.med.sc.edu:85/mayer/myco.htm

Accounting Theory

Accounting Theory Construction The function to study accounting theories is to classify them according to the assumptions they rely on, how they were formulated, and their approaches to explaining and predicting actual events. There are some classification which are pragmatic, syntactic, semantic, normative, positive, and naturalistic approaches. Pragmatic approaches are based on observing the behavior of accountants or those who use the information generated by accountant. Syntactic approaches rely on logical argument, based on a set of premises. Semantic approaches concern how theories correspond to real-world events.Normative theories rely on both semantic and syntactic approaches. Positive approaches test hypotheses against actual event . Positive approaches test hypotheses against actual and the last is Naturalistic approaches consider individual cases and do not try to generalise. PRAGMATIC THEORIES Descriptive Pragmatic Approach Descriptive pragmatic approach based on continua l observation of the behavior of accountants, a theory can be developed from observations of how accountants act in certain situations. The theory can be tested by observing whether accountant do act in the way the theory suggest.This approach is probably the oldest and most universally used method of accounting theory construction. Criticisms of descriptive pragmatic approach: * does not consider the quality of an accountant’s action * does not provide for accounting practices to be challenged * focuses on accountants’ behaviour not on measuring the attributes of the firm Psychological Pragmatic Approach Differetnt with Descriptive pragmatic approach, this approach require theorist to observe users responses to the accountants output ( ex:financial report).There are also some problem with this psychological approach that are : * some users may react in an illogical manner * some users might have a preconditioned response * some users may not react when they should SYN TATIC AND SEMANTIC THEORIES Semantic inputs of the system are the transactions and exchanges recorded in the vouchers, journals, and ledgers of the business. These are then manipulated on basis of the premises and assumptions of historical cost accounting. Some accounting theorists are critical, they argue that the theory has semantic content only on the basis of its inputs.There is no independent empirical operation to verify the calculated outputs for examples, ‘profit’ or ‘total asset’. Historical cost accounting has also been criticised on the basis of its syntactic element, for example with respect to the practice of summing several different money amounts assigned to specific assets In defence of the historical cost system, accountants argue that there is no requirement that accounting outputs should have any semantic content or be subject to falsification rules.NORMATIVE THEORIES The 1950s and 1960s saw what has been described as the ‘golden ag e’ of normative accounting research. Accounting researches become more concerned with policy recommendation and with what should be done, rather than with analysing and explaining the currently accepted practice. Normative theories concentrated either on deriving the ‘true income’ for an accounting period. True income : true income theorists concentrated on deriving a single measure for assets and a unique profit figure.Decision usefulness ; the decision usefulness approach assumes that the basic objective of accounting is to aid the decision making process of certain ‘users’ of accounting reports by providing useful, or relevant, accounting data. The normative theories of the 1950s and 1960s began with a statement of the domain (scope) and objectives of accounting, the assumptions underlying the system and definitions of all the key concepts. POSITIVE THEORIES During the 1970s, accounting theory saw a move back to empirical methodology, which is oft en referred to as positive methodology.Positivism or empiricism means testing or relating accounting hypotheses or theories back to experiences or facts of the real world. The main different between normative and positive theories is that normative theories are prescriptive, whereas positive theories are descriptive, explanatory or predictive. DIFFERENT PERSPECTIVES Focused on what may be considered to be a highly structured approach to theory formulation – the scientific approach. This approach has an inherent assumption that the world to be researched is an objectives reality capable of examination in terms of large scale or average statistics.This type of research is carried out by incremental hypotheses which are then combined to provide greater understanding, or better predictions of accounting. The implied assumption is that a good theory holds under circumstances that are constant across firms, industries and time. The criticism of the scientific method are the large-s cale statistical research tends to lump everything together and it is conducted in environments that are often remote from the world of or the concerns of accountants. SCIENTIFIC APPROACH APPLIED TO ACCOUNTINGA great deal of misunderstanding exists about the attempt to apply a scientific approach to accounting. The attempt is to make scientists out of accounting practitioners. Accountants who believe in a scientific approach want empirical evidence and logical explanation to support accounting practices so that practitioners can recommend the most appropriate methods for given situation based on this evidence. Another common misunderstanding about the application of the scientific view in accounting is that ‘absolute truth’ is desired, which of course is not possible.ISSUES FOR AUDITING THEORY CONSTRUCTION Auditing is a verification process that is applied to the accounting inputs and processes. Auditor provide an opinion on whether the financial statements are in accor dance with the applicable reporting framework, and also provide on whether the statements present fairly, in all material respects, or give a true and fair view. The normative era of accounting theory and research also coincided with a normative approach to auditing theory. The positive ere of accounting has led to a positive approach to auditing theory Accounting Theory Accounting Theory Construction The function to study accounting theories is to classify them according to the assumptions they rely on, how they were formulated, and their approaches to explaining and predicting actual events. There are some classification which are pragmatic, syntactic, semantic, normative, positive, and naturalistic approaches. Pragmatic approaches are based on observing the behavior of accountants or those who use the information generated by accountant. Syntactic approaches rely on logical argument, based on a set of premises. Semantic approaches concern how theories correspond to real-world events.Normative theories rely on both semantic and syntactic approaches. Positive approaches test hypotheses against actual event . Positive approaches test hypotheses against actual and the last is Naturalistic approaches consider individual cases and do not try to generalise. PRAGMATIC THEORIES Descriptive Pragmatic Approach Descriptive pragmatic approach based on continua l observation of the behavior of accountants, a theory can be developed from observations of how accountants act in certain situations. The theory can be tested by observing whether accountant do act in the way the theory suggest.This approach is probably the oldest and most universally used method of accounting theory construction. Criticisms of descriptive pragmatic approach: * does not consider the quality of an accountant’s action * does not provide for accounting practices to be challenged * focuses on accountants’ behaviour not on measuring the attributes of the firm Psychological Pragmatic Approach Differetnt with Descriptive pragmatic approach, this approach require theorist to observe users responses to the accountants output ( ex:financial report).There are also some problem with this psychological approach that are : * some users may react in an illogical manner * some users might have a preconditioned response * some users may not react when they should SYN TATIC AND SEMANTIC THEORIES Semantic inputs of the system are the transactions and exchanges recorded in the vouchers, journals, and ledgers of the business. These are then manipulated on basis of the premises and assumptions of historical cost accounting. Some accounting theorists are critical, they argue that the theory has semantic content only on the basis of its inputs.There is no independent empirical operation to verify the calculated outputs for examples, ‘profit’ or ‘total asset’. Historical cost accounting has also been criticised on the basis of its syntactic element, for example with respect to the practice of summing several different money amounts assigned to specific assets In defence of the historical cost system, accountants argue that there is no requirement that accounting outputs should have any semantic content or be subject to falsification rules.NORMATIVE THEORIES The 1950s and 1960s saw what has been described as the ‘golden ag e’ of normative accounting research. Accounting researches become more concerned with policy recommendation and with what should be done, rather than with analysing and explaining the currently accepted practice. Normative theories concentrated either on deriving the ‘true income’ for an accounting period. True income : true income theorists concentrated on deriving a single measure for assets and a unique profit figure.Decision usefulness ; the decision usefulness approach assumes that the basic objective of accounting is to aid the decision making process of certain ‘users’ of accounting reports by providing useful, or relevant, accounting data. The normative theories of the 1950s and 1960s began with a statement of the domain (scope) and objectives of accounting, the assumptions underlying the system and definitions of all the key concepts. POSITIVE THEORIES During the 1970s, accounting theory saw a move back to empirical methodology, which is oft en referred to as positive methodology.Positivism or empiricism means testing or relating accounting hypotheses or theories back to experiences or facts of the real world. The main different between normative and positive theories is that normative theories are prescriptive, whereas positive theories are descriptive, explanatory or predictive. DIFFERENT PERSPECTIVES Focused on what may be considered to be a highly structured approach to theory formulation – the scientific approach. This approach has an inherent assumption that the world to be researched is an objectives reality capable of examination in terms of large scale or average statistics.This type of research is carried out by incremental hypotheses which are then combined to provide greater understanding, or better predictions of accounting. The implied assumption is that a good theory holds under circumstances that are constant across firms, industries and time. The criticism of the scientific method are the large-s cale statistical research tends to lump everything together and it is conducted in environments that are often remote from the world of or the concerns of accountants. SCIENTIFIC APPROACH APPLIED TO ACCOUNTINGA great deal of misunderstanding exists about the attempt to apply a scientific approach to accounting. The attempt is to make scientists out of accounting practitioners. Accountants who believe in a scientific approach want empirical evidence and logical explanation to support accounting practices so that practitioners can recommend the most appropriate methods for given situation based on this evidence. Another common misunderstanding about the application of the scientific view in accounting is that ‘absolute truth’ is desired, which of course is not possible.ISSUES FOR AUDITING THEORY CONSTRUCTION Auditing is a verification process that is applied to the accounting inputs and processes. Auditor provide an opinion on whether the financial statements are in accor dance with the applicable reporting framework, and also provide on whether the statements present fairly, in all material respects, or give a true and fair view. The normative era of accounting theory and research also coincided with a normative approach to auditing theory. The positive ere of accounting has led to a positive approach to auditing theory

Ginsberg’s Affinities with Whitman - 852 Words

Century apart, Allen Ginsberg and Walt Whitman share similar cultural, political and moral values, which they express in their literary work. Whitman’s writing is considered controversial for the eighteen hundreds. He sets the stage for generations to come breaking way from the strict Victorian poetic tradition by writing in free verse. Ginsberg follows his footsteps when composing his poem â€Å"Howl† by writing in long lines almost resembling prose and subdividing the poem into several parts. Likewise, he uses numerous repetitions to achieve rhythmicity of his verse. Ginsberg’s poem is heavily influenced by Whitman’s philosophy. The works â€Å"Song of myself† and â€Å"Howl† are similar in ideas, structure and underling themes. The two authors protest against old traditions imposed on the individual by corrupt society, stand against conformity and put emphasis on the need for change. They identify with their generation and dwell on theme s such as sexuality, religion and the state of American society. Whitman has a philosophical approach about religion, religion practices and the journey of the soul. He uses the imagery of nature and other every day attributes to question life beyond death, rebirth and the unison of individual and nature. He is not afraid to die and admits .... there is really no death, /and if ever there was it led toward life (Whitman line†¦. )He finds the Devine power in nature and everything around him rather that in the altar of a church, which