Financial Case Analysis of Dick Smith for Kogan- myassignmenthelp

Question: Discuss about theFinancial Case Analysis of Dick Smith Holdings for Kogan. Answer: Introduction This report aims to provide a broad view on the case study of Dick Smith brand which was liquidised on 25th July 2016 with a massive loss to the investors of the company (Chung, 2016). Though, the company was again purchased by Kogan.com at the same time with an undisclosed amount, it was speculated that the amount of the company in Australian security Exchange (ASX) listing was false and hyped. In this context, the study describes a brief history of ownership of the company Dick Smith brand. Furthermore, this research is focused on the evaluation of two different situations of the DSHs valuation related to when it was offered to the public in the beginning and when the company was acquired by Anchorage Capital Partners from Woolworths in 2012 (Chung, 2016). In addition to this, the study also elaborates ethical issue faced by the top level management of the company when the company was listed in ASX in 2012 and by Anchorage Capital Partners pertaining to floating business. A Brief summary of the Dick Smith brand Dick Smith Company was commenced by Dick Smith in Atarmon, Sydney in 1968 under a rented car park space (Ryan, 2015). The company mainly focused to install car radios as a small business with just $610 as an initial capital. During 1970 to 80s company was expanded by various product lines and ranges with around 20 stores in Australia. In 1980, 60% of the companys shares holding by Dick Smiths wife were sold to Woolworths. Moreover, remaining 40% of Dick Smith Companys shares were fully owned by Woolworths in 1982 with a total worth of $25 million Woolworths purchased the Dick Smith brands whole company (Dick Smith- Annual Report, 2014). After that, Woolworths Company restructured Dick smith brand but then, closed up to 100 stores of the company and later on sold the company to Anchorage Capital Partners for $115 million. $20 millions were paid upfront by the company to purchase it from Woolworths (Dick Smith- Annual Report, 2014). The company appointed Nick Abboud as its chief execut ive in November, 2012. Besides that, it has been reported that just after a year, Dick Smith listed its shares on ASX with a capital floating of $520 million in December, 2013. In January 2016, company collapsed into voluntary administration in which McGrathNicol was appointed by companys board, whereas investors appoint Ferrier Hodgson as a receiver (West, 2016). In present Scenario, Dick Smith brand is being owned by Kagon.Com from May 2016 that sold its product online only. Assessment of the valuation of Dick Smith brand at the time of Initial Public Offering and when acquired by Anchorage capital partners At the time of acquisition from Woolworths in November 2016, Anchorage capital partners purchased it by offering initial capital of $20 million and total amount of $115 million (Ong and Janda, 2016). However, it has been analysed that cash of Anchorages was only $20 million with no credits or loans from the market. In December 2013, the company floated Dick Smith Holdings shares in Australian security exchange with market capitalisation of $520.3. From the Annual reports, it has also been realised that during this one year Dick Smith holdings EBITDA was increased from $23million to $74.4 million (Dick Smith- Annual Report, 2014). On the contrary, it has also been examined that EBITDA growth was found on irregularities in inventory management. The written of values from assets was not explained properly such as in November 2012, written off value of plant and equipment was $54 million, whereas inventory which was booked as $312 million from $371 million having depreciation of $58 mill ion (Anchorage Capital Partner, 2016). On the other hand, non-current provisions were written down by $8 million and all these adjustments were stated as fair value. Within 7 months, the inventory was declined by $171 million in 30th June, 2013. Due to plant and equipments written down in 2013, depreciation in 2014 was only of $10 million. These adjustments and representation could be the reason of growth in EBITDA in 2014 to $74.4 million swiftly (Dick Smith- Annual Report, 2014). It has also been noticed that loans and borrowings of Dick Smith Holding in 2015 was increases with $70.5 million which was not presented in 2014 accounting books. Apart from this representation which was related to scrutiny and high level of debt, all the representation in the books of 2015 was normal and convincing (Ong and Janda, 2016). At the same time, when the case was examined closely, company did not indicate a sound business practice as debt ratio was recorded as 67% in year end of 2015 which is very risky and elevated. In 2015 ending, Dick Smith Holdings was not able to arrange its short-term debts due to dearth of working capital which was 1.23:1 (Dick Smith- Annual Report, 2014). In addition to this, inventory turnover ratio was examined as 2.9:10 which was not increased with a significant rate from 2014. The company was dysfunction due to no long service leave was granted in the year ending 2015. Meanwhile, announcement of failure in the operation and continuous breakdow n of prices on November 2015 was made by top level management of the company, which added rapid decline in the prices of share in ASX due to Non-cash impairment in the inventory (Dick Smith- Annual Report, 2014). This whole incident above, further affected the share prices and performance of the company in the market at the end of the financial year 2015. In the context of initial public offering, companys profit and loss accounts were not audited and DSE source has also been added in the books to manipulate some of the values in the books. The companys financial accounting recordings were not been audited from 2010-14 that created suspicion in the authorised and validity of the accounts (Chung, 2016). Therefore, it can be inferred that the dick smith company was not being operated with proper accounting standards and valid evidences to prove the true and fair view of the accounts recording in the last years of financial company 2015. Ethical dilemmas of Anchorage Capital Partners and top level management of the company Anchorage Capital Partner is a private equity firm situated in Australia which focuses on turnovers. The company took over Dick Smith brand from Woolworths in 2012 for $115 million as a total payment (The conversation, 2016). Dick smith holdings shares were floated in Australian security exchange worth $520 million. It has been analysed that the company had presented various illogical book recordings that created suspicion among stakeholders and investors. Some of the transactions such as writing off of $58 million from inventory as a fair value adjustment and over increase in EBITDA from $23.4 million to $74.4 million in the end of the financial year created some serious doubt on the fair and true view of the financial accounting in books of Dick Smith Holding (Anchorage Capital Partner, 2016). Amidst of all, anchorage capital partner is a profit earning company that is aimed to increase shareholders profit in any investment. Not only has the company its own shareholders but also in order to float a medium or small sized businesses, it is allowed to buy-ins and buyout that equity shares as a way of operation (The conversation, 2016). Furthermore, it has been seen that these private owned company deducts its asset strictly to increase the profit of the company. Moreover, in case of directors and senior executives of Dick Smith holdings in which statement was made in the 2014- 2015 report and accounts that they are highly satisfied with the operational performance of the company and hope for the new investments which can enhance the future aspects of the company (Underhill, 2016). It can be analysed that directors, senior executives and other top management of the company were agreed to the financial record of the company as well as that explained it satisfied with the near future growth expectations. Likewise, it was stated in the Initial Public Offerings prospectus that in order to achieve a declination in the inventory, a sum of $2.5 million was spent by the company, which is not customary. It has also determined from the books of past financial information that financial recording of the company was also not authenticated as various figures was not clear and does not have any apt source. An unaudited PL statement from 2010 to 2014 was al so derived from unaudited accounts of DSE (Anchorage Capital Partner, 2016). Some of the major setbacks were writing off plant and equipments and exclusion of inventory impairment (Underhill, 2016). All of the above recordings were found in restructuring provisions, impairment losses and under acquisition balance sheet (Boyd, 2016). The information given in the annual reports were intended to influence the view of investor by presenting affirmative impression of the company. In this process of liquidation of Dick Smith brand, Deloitte has played an imperative role as an accounts auditor. The company claims that its annual reports of 2015 were based on true and fair view statement which was compiled by the accounting standards. On the other hand, there was no information provided related to the future events and upcoming planning of the company. Substantially, after three days of all the statement shown in the annual reports subsidiaries holdings and perpetual limited were being ceased (Boyd, 2016). Not only this, National Australian Bank and HSBC Bank of Australia with major shareholders AMP were being ceased from shareholders in Dick Smith Holdings. Thus, suspicion over the auditors and top level management was considered strong and opportune. The company that claimed to be clean and with a true and fair view of books had recorded $338,000, for the audit service of $103,927. Conclusion From the above discussion, it can be inferred that Dick Smith Holding case has many folds that provides a clear view on the poor inventory management and some misrepresentation of financial accounting values that led the companys dissolution in 2015. The company has a doubtful case even after, liquidation with the present owner of the company that is Kagon.com which has an online retailing in technology. It has been absorbed that company suddenly hyped its share prices within a year to $520 million from $115 million only in ASX. Poor inventory management and creating loans and borrowing as well as writing of assets with huge amount, unhinged the position of the company. In addition to this, it has also been concluded that as a profit earning organisation Anchorage capital partner cut off the assets to show profit to its shareholders. Top level management and auditors of the company were also involved in the misrepresentation of the figures as per their statement in the annual reports . Therefore, it can be said that Dick smith case was focused on the poor inventory management and misrepresentation of facts that led to the liquidation of the company. References Anchorage Capital Partner. 2016. Senate economics references committee inquiry in relation to the causes and consequences of the collapse of listed retailers in Australia [Online] Available at: https://www.google.de/url?sa=trct=jq=esrc=ssource=webcd=5cad=rjauact=8ved=0ahUKEwjP6NLAuPrVAhVNL1AKHeOlC1oQFghCMAQurl=http%3A%2F%2Fwww.aph.gov.au%2FDocumentStore.ashx%3Fid%3Dfd49fc87-6bc3-460c-81fc-293c5a92edc5%26subId%3D410892usg=AFQjCNFNELD2mWphtkCrcXWvqTsSSTUMgg [Accessed on: 28 August 2017]. Anchorage Capital Partners. 2017. [Online] Available at: https://www.anchoragecapital.com.au/news/ [Accessed on: 28 August 2017]. Boyd, T. 2016. Dick Smith collapses a case study in electronics retailing. [Online] Available at: https://www.afr.com/brand/chanticleer/dick-smith-collapse-a-case-study-in-electronics-retailing-20160713-gq54s0# [Accessed on: 28 August 2017]. Chung, J. 2016. Dick Smith blasts private equity firm behind retailers stock market float. [Online] Available at: https://www.news.com.au/finance/business/retail/dick-smith-blasts-private-equity-firm-behind-retailers-stock-market-float/news-story/41a067495cc4bef5c8109bce7a97ae50 [Accessed on: 28 August 2017]. Dick Smith- Annual Report. 2014. [Online] Available at: https://corpdocs.msci.com/Annual/ar_2014_317027.pdf [Accessed on: 28 August 2017]. Ong, T and Janda, M. 2016. Dick Smith enters receivership due to bad sales, banking woes. [Online] Available at: https://www.abc.net.au/news/2016-01-05/dick-smith-enters-voluntary-administration/7067798 [Accessed on: 28 August 2017]. Ryan, M. 2015. Dick Smith is the Greatest Private Equity Heist of All Time. [Online] Available at: https://foragerfunds.com/bristlemouth/dick-smith-is-the-greatest-private-equity-heist-of-all-time/ [Accessed on: 28 August 2017]. The conversation. 2016. How private equity won while other Dick Smith investors got burnt [Online] Available at: https://theconversation.com/how-private-equity-won-while-other-dick-smith-investors-got-burnt-52805 [Accessed on: 28 August 2017]. Underhill, J. 2016. Anchorage hyped Dick Smith IPO with 'gold talk'. [Online] Available at: https://www.nbr.co.nz/article/anchorage-capital-hyped-dick-smith-ipo-gold-talk-b-183462 [Accessed on: 28 August 2017]. West, M. 2016. Dick Smith float looks like window dressing. [Online] Available at: https://www.smh.com.au/business/retail/dick-smith-float-looks-like-window-dressing-20160205-gmmg88.html [Accessed on: 28 August 2017].

Leading Change by John P. Kotter free essay sample

Leading Change by John P. Kotter Book review by Pat Naughtin Harvard-Professor John P. Kotter has been observing the process of change for 30 years. He believes that there are critical differences between change efforts that have been successful, and change efforts that have failed. What interests him is why some people are able to get their organizations to change dramatically — while most do not. John P. Kotter writes: Over the past decade, I have watched more than a hundred companies try to remake themselves into significantly better competitors. They have included large organizations (Ford) and small ones (Landmark Communications), companies based in United States (General Motors) and elsewhere (British Airways), corporations that were on their knees (Eastern Airlines), and companies that were earning good money (Bristol-Myers Squibb). Their efforts have gone under many banners: total quality management, reengineering, right-sizing, restructuring, cultural change, and turnaround. But in almost every case the basic goal has been the same: to make fundamental changes in how business is conducted in order to help cope with a new, more challenging market environment. We will write a custom essay sample on Leading Change by John P. Kotter or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page A few of these corporate change efforts have been very successful. A few have been utter failures. Most fall somewhere in between, with a distinct tilt toward the lower end of the scale. The lessons that can be drawn are interesting and will probably be relevant to even more organizations in the increasingly competitive business environment of the coming decade. Kotter developed a list of factors that he believes lead to successful changes, and those that lead to failure. Yet for historical reasons, many organizations today dont have much leadership. Finally, John P. Kotter writes: There are still more mistakes that people make, but these eight are the big ones. In reality, even successful change efforts are messy and full of surprises. But just as a relatively simple vision is needed to guide people through a major change, so a vision of the change process can reduce the error rate. And fewer errors can spell the difference between success and failure. I have observed many attempts at metrication in many organisations over many years and I believe that John P. Kotters Leading Change provides a useful reference for metrication leaders to consider as they plan any metrication upgrade. If you would like to purchase Kotters book there is a link to Amazon at the bottom of my web page at: http://www. metricationmatters. com Metric system consultant, writer, and speaker, Pat Naughtin, has helped thousands of people and hundreds of companies upgrade to the modern metric system smoothly, quickly, and so economically that they now save thousands each year when buying, processing, or selling for their businesses. Pat provides services and resources for many different trades, crafts, and professions for commercial, industrial and government metrication leaders in Asia, Europe, and in the USA. Pats clients include the Australian Government, Google, NASA, NIST, and the metric associations of Canada, the UK, and the USA. See http://www. metricationmatters. com/ for more metrication information, contact Pat at pat. [emailprotected] com or to get the free Metrication matters newsletter go to: http://www. metricationmatters. com/newsletter/ to subscribe. http://www. metricationmatters. com

The Effects Of HIV Mutations On The Immune System Essay Example For Students

The Effects Of HIV Mutations On The Immune System Essay INTRODUCTION The topic of this paper is the human immunodeficiency virus, HIV, and whether or not mutations undergone by the virus allow it to survive in the immune system. The cost of treating all persons with AIDS in 1993 in the United States was $7.8 billion, and it is estimated that 20,000 new cases of AIDS are reported every 3 months to the CDC. This question dealing with how HIV survives in the immune system is of critical importance, not only in the search for a cure for the virus and its inevitable syndrome, AIDS (Acquired Immunodeficiency Syndrome), but also so that over 500,000 Americans already infected with the virus could be saved. This is possible because if we know that HIV survives through mutations then we might be able to come up with a type of drug to retard these mutations allowing the immune system time to expunge it before the onset of AIDS. We will write a custom essay on The Effects Of HIV Mutations On The Immune System specifically for you for only $16.38 $13.9/page Order now BACKGROUND In order to be able to fully comprehend and analyze this question we must first ascertain what HIV is, how the body attempts to counter the effects of viruses in general, and how HIV infects the body. Definition HIV is the virus that causes AIDS. HIV is classified as a RNA Retrovirus. A retrovirus uses RNA templates to produce DNA. For example, within the core of HIV is a double molecule of ribonucleic acid, RNA. When the virus invades a cell, this genetic material is replicated in the form of DNA . But, in order to do so, HIV must first be able to produce a particular enzyme that can construct a DNA molecule using an RNA template. This enzyme, called RNA-directed DNA polymerase, is also referred to as reverse transcriptase because it reverses the normal cellular process of transcription. The DNA molecules produced by reverse transcription are then inserted into the genetic material of the host cell, where they are co-replicated with the hosts chromosomes; they are thereby distributed to all daughter cells during subsequent cell divisions. Then in one or more of these daughter cells, the virus produces RNA copies of its genetic material. These new HIV clones become covered with protein coats and leave the cell to find other host cells where they can repeat the life cycle. The Body Fights Back As viruses begin to invade the body, a few are consumed by macrophages, which seize their antigens and display them on their own surfaces. Among millions of helper T cells circulating in the bloodstream, a select few are programmed to read that antigen. Binding the macrophage, the T cell becomes activated. Once activated, helper T cells begin to multiply. They then stimulate the multiplication of those few killer T cells and B cells that are sensitive to the invading viruses. As the number of B cells increases, helper T cells signal them to start producing antibodies. Meanwhile, some of the viruses have entered cells of the body the only place they are able to replicate. Killer T cells will sacrifice these cells by chemically puncturing their membranes, letting the contents spill out, thus disrupting the viral replication cycle. Antibodies then neutralize the viruses by binding directly to their surfaces, preventing them from attacking other cells. Additionally, they precipitate chemical reactions that actually destroy the infected cells. As the infection is contained, suppresser T cells halt the entire range of immune responses, preventing them from spiraling out of control. Memory T and B cells are left in the blood and lymphatic system, ready to move quickly should the same virus once again invade the body. HIVs Life Cycle In the initial stage of HIV infection, the virus colonizes helper T cells, specifically CD4+ cells, and macrophages, while replicating itself relatively unnoticed. .u38db47f5f00574bc9f1453c4c2eec17c , .u38db47f5f00574bc9f1453c4c2eec17c .postImageUrl , .u38db47f5f00574bc9f1453c4c2eec17c .centered-text-area { min-height: 80px; position: relative; } .u38db47f5f00574bc9f1453c4c2eec17c , .u38db47f5f00574bc9f1453c4c2eec17c:hover , .u38db47f5f00574bc9f1453c4c2eec17c:visited , .u38db47f5f00574bc9f1453c4c2eec17c:active { border:0!important; } .u38db47f5f00574bc9f1453c4c2eec17c .clearfix:after { content: ""; display: table; clear: both; } .u38db47f5f00574bc9f1453c4c2eec17c { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u38db47f5f00574bc9f1453c4c2eec17c:active , .u38db47f5f00574bc9f1453c4c2eec17c:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u38db47f5f00574bc9f1453c4c2eec17c .centered-text-area { width: 100%; position: relative ; } .u38db47f5f00574bc9f1453c4c2eec17c .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u38db47f5f00574bc9f1453c4c2eec17c .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u38db47f5f00574bc9f1453c4c2eec17c .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u38db47f5f00574bc9f1453c4c2eec17c:hover .ctaButton { background-color: #34495E!important; } .u38db47f5f00574bc9f1453c4c2eec17c .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u38db47f5f00574bc9f1453c4c2eec17c .u38db47f5f00574bc9f1453c4c2eec17c-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u38db47f5f00574bc9f1453c4c2eec17c:after { content: ""; display: block; clear: both; } READ: Ethical Hackers Essay As the amount of the virus soars, the number of helper cells falls; macrophages die as well. The infected T cells perish as thousands of new viral particles erupt from the cell membrane. Soon, though, cytotoxic T and B lymphocytes kill many virus-infected cells and viral particles. These effects limit viral growth and allow the body an opportunity to temporarily restore its supply of helper cells to almost normal concentrations. It is at this time the virus enters its second stage. Throughout this second phase the immune system functions well, and the net concentration of measurable virus remains relatively low. But after a period of time, the viral level rises gradually, in parallel with a decline in the helper population. These helper T and B . The Effects Of HIV Mutations On The Immune System Essay Example For Students The Effects Of HIV Mutations On The Immune System Essay INTRODUCTION The topic of this paper is the human immunodeficiency virus, HIV, and whether or not mutations undergone by the virus allow it to survive in the immune system. The cost of treating all persons with AIDS in 1993 in the United States was $7.8 billion, and it is estimated that 20,000 new cases of AIDS are reported every 3 months to the CDC. This question dealing with how HIV survives in the immune system is of critical importance, not only in the search for a cure for the virus and its inevitable syndrome, AIDS (Acquired Immunodeficiency Syndrome), but also so that over 500,000 Americans already infected with the virus could be saved. This is possible because if we know that HIV survives through mutations then we might be able to come up with a type of drug to retard these mutations allowing the immune system time to expunge it before the onset of AIDS. We will write a custom essay on The Effects Of HIV Mutations On The Immune System specifically for you for only $16.38 $13.9/page Order now BACKGROUND In order to be able to fully comprehend and analyze this question we must first ascertain what HIV is, how the body attempts to counter the effects of viruses in general, and how HIV infects the body. Definition HIV is the virus that causes AIDS. HIV is classified as a RNA Retrovirus. A retrovirus uses RNA templates to produce DNA. For example, within the core of HIV is a double molecule of ribonucleic acid, RNA. When the virus invades a cell, this genetic material is replicated in the form of DNA . But, in order to do so, HIV must first be able to produce a particular enzyme that can construct a DNA molecule using an RNA template. This enzyme, called RNA-directed DNA polymerase, is also referred to as reverse transcriptase because it reverses the normal cellular process of transcription. The DNA molecules produced by reverse transcription are then inserted into the genetic material of the host cell, where they are co-replicated with the hosts chromosomes; they are thereby distributed to all daughter cells during subsequent cell divisions. Then in one or more of these daughter cells, the virus produces RNA copies of its genetic material. These new HIV clones become covered with protein coats and leave the cell to find other host cells where they can repeat the life cycle. The Body Fights Back As viruses begin to invade the body, a few are consumed by macrophages, which seize their antigens and display them on their own surfaces. Among millions of helper T cells circulating in the bloodstream, a select few are programmed to read that antigen. Binding the macrophage, the T cell becomes activated. Once activated, helper T cells begin to multiply. They then stimulate the multiplication of those few killer T cells and B cells that are sensitive to the invading viruses. As the number of B cells increases, helper T cells signal them to start producing antibodies. Meanwhile, some of the viruses have entered cells of the body the only place they are able to replicate. Killer T cells will sacrifice these cells by chemically puncturing their membranes, letting the contents spill out, thus disrupting the viral replication cycle. Antibodies then neutralize the viruses by binding directly to their surfaces, preventing them from attacking other cells. Additionally, they precipitate chemical reactions that actually destroy the infected cells. As the infection is contained, suppresser T cells halt the entire range of immune responses, preventing them from spiraling out of control. Memory T and B cells are left in the blood and lymphatic system, ready to move quickly should the same virus once again invade the body. HIVs Life Cycle In the initial stage of HIV infection, the virus colonizes helper T cells, specifically CD4+ cells, and macrophages, while replicating itself relatively unnoticed. .u1784bd8f62e36d002e3ece86cd1528f9 , .u1784bd8f62e36d002e3ece86cd1528f9 .postImageUrl , .u1784bd8f62e36d002e3ece86cd1528f9 .centered-text-area { min-height: 80px; position: relative; } .u1784bd8f62e36d002e3ece86cd1528f9 , .u1784bd8f62e36d002e3ece86cd1528f9:hover , .u1784bd8f62e36d002e3ece86cd1528f9:visited , .u1784bd8f62e36d002e3ece86cd1528f9:active { border:0!important; } .u1784bd8f62e36d002e3ece86cd1528f9 .clearfix:after { content: ""; display: table; clear: both; } .u1784bd8f62e36d002e3ece86cd1528f9 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u1784bd8f62e36d002e3ece86cd1528f9:active , .u1784bd8f62e36d002e3ece86cd1528f9:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u1784bd8f62e36d002e3ece86cd1528f9 .centered-text-area { width: 100%; position: relative ; } .u1784bd8f62e36d002e3ece86cd1528f9 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u1784bd8f62e36d002e3ece86cd1528f9 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u1784bd8f62e36d002e3ece86cd1528f9 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u1784bd8f62e36d002e3ece86cd1528f9:hover .ctaButton { background-color: #34495E!important; } .u1784bd8f62e36d002e3ece86cd1528f9 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u1784bd8f62e36d002e3ece86cd1528f9 .u1784bd8f62e36d002e3ece86cd1528f9-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u1784bd8f62e36d002e3ece86cd1528f9:after { content: ""; display: block; clear: both; } READ: Civil Rights Movement Essay As the amount of the virus soars, the number of helper cells falls; macrophages die as well. The infected T cells perish as thousands of new viral particles erupt from the cell membrane. Soon, though, cytotoxic T and B lymphocytes kill many virus-infected cells and viral particles. These effects limit viral growth and allow the body an opportunity to temporarily restore its supply of helper cells to almost normal concentrations. It is at this time the virus enters its second stage. Throughout this second phase the immune system functions well, and the net concentration of measurable virus remains relatively low. But after a period of time, the viral level rises gradually, in parallel with a decline in the helper population. These helper T and B . The Effects Of HIV Mutations On The Immune System Essay Example For Students The Effects Of HIV Mutations On The Immune System Essay INTRODUCTION The topic of this paper is the human immunodeficiency virus, HIV, and whether or not mutations undergone by the virus allow it to survive in the immune system. The cost of treating all persons with AIDS in 1993 in the United States was $7.8 billion, and it is estimated that 20,000 new cases of AIDS are reported every 3 months to the CDC. This question dealing with how HIV survives in the immune system is of critical importance, not only in the search for a cure for the virus and its inevitable syndrome, AIDS (Acquired Immunodeficiency Syndrome), but also so that over 500,000 Americans already infected with the virus could be saved. This is possible because if we know that HIV survives through mutations then we might be able to come up with a type of drug to retard these mutations allowing the immune system time to expunge it before the onset of AIDS. We will write a custom essay on The Effects Of HIV Mutations On The Immune System specifically for you for only $16.38 $13.9/page Order now BACKGROUND In order to be able to fully comprehend and analyze this question we must first ascertain what HIV is, how the body attempts to counter the effects of viruses in general, and how HIV infects the body. Definition HIV is the virus that causes AIDS. HIV is classified as a RNA Retrovirus. A retrovirus uses RNA templates to produce DNA. For example, within the core of HIV is a double molecule of ribonucleic acid, RNA. When the virus invades a cell, this genetic material is replicated in the form of DNA . But, in order to do so, HIV must first be able to produce a particular enzyme that can construct a DNA molecule using an RNA template. This enzyme, called RNA-directed DNA polymerase, is also referred to as reverse transcriptase because it reverses the normal cellular process of transcription. The DNA molecules produced by reverse transcription are then inserted into the genetic material of the host cell, where they are co-replicated with the hosts chromosomes; they are thereby distributed to all daughter cells during subsequent cell divisions. Then in one or more of these daughter cells, the virus produces RNA copies of its genetic material. These new HIV clones become covered with protein coats and leave the cell to find other host cells where they can repeat the life cycle. The Body Fights Back As viruses begin to invade the body, a few are consumed by macrophages, which seize their antigens and display them on their own surfaces. Among millions of helper T cells circulating in the bloodstream, a select few are programmed to read that antigen. Binding the macrophage, the T cell becomes activated. Once activated, helper T cells begin to multiply. They then stimulate the multiplication of those few killer T cells and B cells that are sensitive to the invading viruses. As the number of B cells increases, helper T cells signal them to start producing antibodies. Meanwhile, some of the viruses have entered cells of the body the only place they are able to replicate. Killer T cells will sacrifice these cells by chemically puncturing their membranes, letting the contents spill out, thus disrupting the viral replication cycle. Antibodies then neutralize the viruses by binding directly to their surfaces, preventing them from attacking other cells. Additionally, they precipitate chemical reactions that actually destroy the infected cells. As the infection is contained, suppresser T cells halt the entire range of immune responses, preventing them from spiraling out of control. Memory T and B cells are left in the blood and lymphatic system, ready to move quickly should the same virus once again invade the body. HIVs Life Cycle In the initial stage of HIV infection, the virus colonizes helper T cells, specifically CD4+ cells, and macrophages, while replicating itself relatively unnoticed. .udacaaddb74868d06d5f759168fd8bd29 , .udacaaddb74868d06d5f759168fd8bd29 .postImageUrl , .udacaaddb74868d06d5f759168fd8bd29 .centered-text-area { min-height: 80px; position: relative; } .udacaaddb74868d06d5f759168fd8bd29 , .udacaaddb74868d06d5f759168fd8bd29:hover , .udacaaddb74868d06d5f759168fd8bd29:visited , .udacaaddb74868d06d5f759168fd8bd29:active { border:0!important; } .udacaaddb74868d06d5f759168fd8bd29 .clearfix:after { content: ""; display: table; clear: both; } .udacaaddb74868d06d5f759168fd8bd29 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .udacaaddb74868d06d5f759168fd8bd29:active , .udacaaddb74868d06d5f759168fd8bd29:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .udacaaddb74868d06d5f759168fd8bd29 .centered-text-area { width: 100%; position: relative ; } .udacaaddb74868d06d5f759168fd8bd29 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .udacaaddb74868d06d5f759168fd8bd29 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .udacaaddb74868d06d5f759168fd8bd29 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .udacaaddb74868d06d5f759168fd8bd29:hover .ctaButton { background-color: #34495E!important; } .udacaaddb74868d06d5f759168fd8bd29 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .udacaaddb74868d06d5f759168fd8bd29 .udacaaddb74868d06d5f759168fd8bd29-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .udacaaddb74868d06d5f759168fd8bd29:after { content: ""; display: block; clear: both; } READ: Trials And Tribulations Of Charles Dickens ( His L Essay As the amount of the virus soars, the number of helper cells falls; macrophages die as well. The infected T cells perish as thousands of new viral particles erupt from the cell membrane. Soon, though, cytotoxic T and B lymphocytes kill many virus-infected cells and viral particles. These effects limit viral growth and allow the body an opportunity to temporarily restore its supply of helper cells to almost normal concentrations. It . The Effects of HIV Mutations on the Immune System Essay Example For Students The Effects of HIV Mutations on the Immune System Essay Science C.J. Stimson INTRODUCTION The topic of this paper is the human immunodeficiency virus, HIV, and whether or not mutations undergone by the virus allow it to survive in the immune system. The cost of treating all persons with AIDS in 1993 in the United States was $7.8 billion, and it is estimated that 20,000 new cases of AIDS are reported every 3 months to the CDC. This question dealing with how HIV survives in the immune system is of critical importance, not only in the search for a cure for the virus and its inevitable syndrome, AIDS (Acquired Immunodeficiency Syndrome), but also so that over 500,000 Americans already infected with the virus could be saved. This is possible because if we know that HIV survives through mutations then we might be able to come up with a type of drug to retard these mutations allowing the immune system time to expunge it before the onset of AIDS. BACKGROUND In order to be able to fully comprehend and analyze this question we must first ascertain what HIV is, how the body attempts to counter the effects of viruses in general, and how HIV infects the body. Definition HIV is the virus that causes AIDS. HIV is classified as a RNA Retrovirus. A retrovirus uses RNA templates to produce DNA. We will write a custom essay on The Effects of HIV Mutations on the Immune System specifically for you for only $16.38 $13.9/page Order now For example, within the core of HIV is a double molecule of ribonucleic acid, RNA. When the virus invades a cell, this genetic material is replicated in the form of DNA . But, in order to do so, HIV must first be able to produce a particular enzyme that can construct a DNA molecule using an RNA template. This enzyme, called RNA-directed DNA polymerase, is also referred to as reverse transcriptase because it reverses the normal cellular process of transcription. The DNA molecules produced by reverse transcription are then inserted into the genetic material of the host cell, where they are co-replicated with the hosts chromosomes; they are thereby distributed to all daughter cells during subsequent cell divisions. Then in one or more of these daughter cells, the virus produces RNA copies of its genetic material. These new HIV clones become covered with protein coats and leave the cell to find other host cells where they can repeat the life cycle. The Body Fights Back As viruses begin to invade the body, a few are consumed by macrophages, which seize their antigens and display them on their own surfaces. Among millions of helper T cells circulating in the bloodstream, a select few are programmed to read that antigen. Binding the macrophage, the T cell becomes activated. Once activated, helper T cells begin to multiply. They then stimulate the multiplication of those few killer T cells and B cells that are sensitive to the invading viruses. As the number of B cells increases, helper T cells signal them to start producing antibodies. Meanwhile, some of the viruses have entered cells of the body the only place they are able to replicate. Killer T cells will sacrifice these cells by chemically puncturing their membranes, letting the contents spill out, thus disrupting the viral replication cycle. Antibodies then neutralize the viruses by binding directly to their surfaces, preventing them from attacking other cells. Additionally, they precipitate chemical reactions that actually destroy the infected cells. As the infection is contained, suppresser T cells halt the entire range of immune responses, preventing them from spiraling out of control. Memory T and B cells are left in the blood and lymphatic system, ready to move quickly should the same virus once again invade the body. HIVs Life Cycle In the initial stage of HIV infection, the virus colonizes helper T cells, specifically CD4+ cells, and macrophages, while replicating itself relatively unnoticed. As the amount of the virus soars, the number of helper cells falls; macrophages die as well. The infected T cells perish as thousands of new viral particles erupt from the cell membrane. Soon, though, cytotoxic T and B lymphocytes kill many virus-infected cells and viral particles. These effects limit viral growth and allow the body an opportunity to temporarily restore its supply of helper cells to . The Effects Of HIV Mutations On The Immune System Essay Example For Students The Effects Of HIV Mutations On The Immune System Essay INTRODUCTION The topic of this paper is the human immunodeficiency virus, HIV, and whether or not mutations undergone by the virus allow it to survive in the immune system. The cost of treating all persons with AIDS in 1993 in the United States was $7.8 billion, and it is estimated that 20,000 new cases of AIDS are reported every 3 months to the CDC. This question dealing with how HIV survives in the immune system is of critical importance, not only in the search for a cure for the virus and its inevitable syndrome, AIDS (Acquired Immunodeficiency Syndrome), but also so that over 500,000 Americans already infected with the virus could be saved. This is possible because if we know that HIV survives through mutations then we might be able to come up with a type of drug to retard these mutations allowing the immune system time to expunge it before the onset of AIDS. We will write a custom essay on The Effects Of HIV Mutations On The Immune System specifically for you for only $16.38 $13.9/page Order now BACKGROUND In order to be able to fully comprehend and analyze this question we must first ascertain what HIV is, how the body attempts to counter the effects of viruses in general, and how HIV infects the body. Definition HIV is the virus that causes AIDS. HIV is classified as a RNA Retrovirus. A retrovirus uses RNA templates to produce DNA. For example, within the core of HIV is a double molecule of ribonucleic acid, RNA. When the virus invades a cell, this genetic material is replicated in the form of DNA . But, in order to do so, HIV must first be able to produce a particular enzyme that can construct a DNA molecule using an RNA template. This enzyme, called RNA-directed DNA polymerase, is also referred to as reverse transcriptase because it reverses the normal cellular process of transcription. The DNA molecules produced by reverse transcription are then inserted into the genetic material of the host cell, where they are co-replicated with the hosts chromosomes; they are thereby distributed to all daughter cells during subsequent cell divisions. Then in one or more of these daughter cells, the virus produces RNA copies of its genetic material. These new HIV clones become covered with protein coats and leave the cell to find other host cells where they can repeat the life cycle. The Body Fights Back As viruses begin to invade the body, a few are consumed by macrophages, which seize their antigens and display them on their own surfaces. Among millions of helper T cells circulating in the bloodstream, a select few are programmed to read that antigen. Binding the macrophage, the T cell becomes activated. Once activated, helper T cells begin to multiply. They then stimulate the multiplication of those few killer T cells and B cells that are sensitive to the invading viruses. As the number of B cells increases, helper T cells signal them to start producing antibodies. Meanwhile, some of the viruses have entered cells of the body the only place they are able to replicate. Killer T cells will sacrifice these cells by chemically puncturing their membranes, letting the contents spill out, thus disrupting the viral replication cycle. Antibodies then neutralize the viruses by binding directly to their surfaces, preventing them from attacking other cells. Additionally, they precipitate chemical reactions that actually destroy the infected cells. As the infection is contained, suppresser T cells halt the entire range of immune responses, preventing them from spiraling out of control. Memory T and B cells are left in the blood and lymphatic system, ready to move quickly should the same virus once again invade the body. HIVs Life Cycle In the initial stage of HIV infection, the virus colonizes helper T cells, specifically CD4+ cells, and macrophages, while replicating itself relatively unnoticed. .u3d0cca5b57aba049692fb4850ab2a85b , .u3d0cca5b57aba049692fb4850ab2a85b .postImageUrl , .u3d0cca5b57aba049692fb4850ab2a85b .centered-text-area { min-height: 80px; position: relative; } .u3d0cca5b57aba049692fb4850ab2a85b , .u3d0cca5b57aba049692fb4850ab2a85b:hover , .u3d0cca5b57aba049692fb4850ab2a85b:visited , .u3d0cca5b57aba049692fb4850ab2a85b:active { border:0!important; } .u3d0cca5b57aba049692fb4850ab2a85b .clearfix:after { content: ""; display: table; clear: both; } .u3d0cca5b57aba049692fb4850ab2a85b { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u3d0cca5b57aba049692fb4850ab2a85b:active , .u3d0cca5b57aba049692fb4850ab2a85b:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u3d0cca5b57aba049692fb4850ab2a85b .centered-text-area { width: 100%; position: relative ; } .u3d0cca5b57aba049692fb4850ab2a85b .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u3d0cca5b57aba049692fb4850ab2a85b .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u3d0cca5b57aba049692fb4850ab2a85b .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u3d0cca5b57aba049692fb4850ab2a85b:hover .ctaButton { background-color: #34495E!important; } .u3d0cca5b57aba049692fb4850ab2a85b .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u3d0cca5b57aba049692fb4850ab2a85b .u3d0cca5b57aba049692fb4850ab2a85b-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u3d0cca5b57aba049692fb4850ab2a85b:after { content: ""; display: block; clear: both; } READ: Analysis Of The Movie ' The Pursuit Of Happiness ' Essay As the amount of the virus soars, the number of helper cells falls; macrophages die as well. The infected T cells perish as thousands of new viral particles erupt from the cell membrane. Soon, though, cytotoxic T and B lymphocytes kill many virus-infected cells and viral particles. These effects limit viral growth and allow the body an opportunity to temporarily restore its supply of helper cells to almost normal concentrations. It is at this time the virus enters its second stage. Throughout this second phase the immune system functions well, and the net concentration of measurable virus remains relatively low. But after a period of time, the viral level rises gradually, in parallel with a decline in the helper population. These helper T and B lymphocytes are not lost because the bodys ability to produce new helper . The Effects Of HIV Mutations On The Immune System Essay Example For Students The Effects Of HIV Mutations On The Immune System Essay INTRODUCTION The topic of this paper is the human immunodeficiency virus, HIV, and whether or not mutations undergone by the virus allow it to survive in the immune system. The cost of treating all persons with AIDS in 1993 in the United States was $7.8 billion, and it is estimated that 20,000 new cases of AIDS are reported every 3 months to the CDC. This question dealing with how HIV survives in the immune system is of critical importance, not only in the search for a cure for the virus and its inevitable syndrome, AIDS (Acquired Immunodeficiency Syndrome), but also so that over 500,000 Americans already infected with the virus could be saved. This is possible because if we know that HIV survives through mutations then we might be able to come up with a type of drug to retard these mutations allowing the immune system time to expunge it before the onset of AIDS. We will write a custom essay on The Effects Of HIV Mutations On The Immune System specifically for you for only $16.38 $13.9/page Order now BACKGROUND In order to be able to fully comprehend and analyze this question we must first ascertain what HIV is, how the body attempts to counter the effects of viruses in general, and how HIV infects the body. Definition HIV is the virus that causes AIDS. HIV is classified as a RNA Retrovirus. A retrovirus uses RNA templates to produce DNA. For example, within the core of HIV is a double molecule of ribonucleic acid, RNA. When the virus invades a cell, this genetic material is replicated in the form of DNA . But, in order to do so, HIV must first be able to produce a particular enzyme that can construct a DNA molecule using an RNA template. This enzyme, called RNA-directed DNA polymerase, is also referred to as reverse transcriptase because it reverses the normal cellular process of transcription. The DNA molecules produced by reverse transcription are then inserted into the genetic material of the host cell, where they are co-replicated with the hosts chromosomes; they are thereby distributed to all daughter cells during subsequent cell divisions. Then in one or more of these daughter cells, the virus produces RNA copies of its genetic material. These new HIV clones become covered with protein coats and leave the cell to find other host cells where they can repeat the life cycle. The Body Fights Back As viruses begin to invade the body, a few are consumed by macrophages, which seize their antigens and display them on their own surfaces. Among millions of helper T cells circulating in the bloodstream, a select few are programmed to ;read; that antigen. Binding the macrophage, the T cell becomes activated. Once activated, helper T cells begin to multiply. They then stimulate the multiplication of those few killer T cells and B cells that are sensitive to the invading viruses. As the number of B cells increases, helper T cells signal them to start producing antibodies. Meanwhile, some of the viruses have entered cells of the body the only place they are able to replicate. Killer T cells will sacrifice these cells by chemically puncturing their membranes, letting the contents spill out, thus disrupting the viral replication cycle. Antibodies then neutralize the viruses by binding directly to their surfaces, preventing them from attacking other cells. Additionally, they precipitate chemical reactions that actually destroy the infected cells. As the infection is contained, suppresser T cells halt the entire range of immune responses, preventing them from spiraling out of control. Memory T and B cells are left in the blood and lymphatic system, ready to move quickly should the same virus once again invade the body. HIVs Life Cycle In the initial stage of HIV infection, the virus colonizes helper T cells, specifically CD4+ cells, and macrophages, while replicating itself relatively unnoticed. .ue25a387c383de9caaf6794d5d146da41 , .ue25a387c383de9caaf6794d5d146da41 .postImageUrl , .ue25a387c383de9caaf6794d5d146da41 .centered-text-area { min-height: 80px; position: relative; } .ue25a387c383de9caaf6794d5d146da41 , .ue25a387c383de9caaf6794d5d146da41:hover , .ue25a387c383de9caaf6794d5d146da41:visited , .ue25a387c383de9caaf6794d5d146da41:active { border:0!important; } .ue25a387c383de9caaf6794d5d146da41 .clearfix:after { content: ""; display: table; clear: both; } .ue25a387c383de9caaf6794d5d146da41 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ue25a387c383de9caaf6794d5d146da41:active , .ue25a387c383de9caaf6794d5d146da41:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ue25a387c383de9caaf6794d5d146da41 .centered-text-area { width: 100%; position: relative ; } .ue25a387c383de9caaf6794d5d146da41 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ue25a387c383de9caaf6794d5d146da41 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ue25a387c383de9caaf6794d5d146da41 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ue25a387c383de9caaf6794d5d146da41:hover .ctaButton { background-color: #34495E!important; } .ue25a387c383de9caaf6794d5d146da41 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ue25a387c383de9caaf6794d5d146da41 .ue25a387c383de9caaf6794d5d146da41-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ue25a387c383de9caaf6794d5d146da41:after { content: ""; display: block; clear: both; } READ: Cigarette Ad Essay As the amount of the virus soars, the number of helper cells falls; macrophages die as well. The infected T cells perish as thousands of new viral particles erupt from the cell membrane. Soon, though, cytotoxic T and B lymphocytes kill many virus-infected cells and viral particles. These effects limit viral growth and allow the body an opportunity to temporarily restore its supply of helper cells to almost normal concentrations. It .

Snowy Owl Facts

Snowy Owl Facts Snowy owls (Bubo scandiacus) are the heaviest owls in the United States. They are notable for their striking white plumage and their extreme northerly range which includes tundra habitat throughout Alaska, Canada, and Eurasia. While they are relatively rare, they are often spotted in winter when they hunt in windswept fields or dunes. Fast Facts: Snowy Owl Scientific Name: Bubo scandiacusCommon Names: Arctic owls, great white owls, white owls, Harfangs, American snowy owls, snowy owls, ghost owls, tundra ghosts, ookpiks, ermine owls, Scandinavian nightbirds, and highland tundra owlsBasic Animal Group:  BirdSize: Body: 20 to 28 inches; wingspan: 4.2 to 4.8 feetWeight: 3.5–6.5 poundsLifespan: 10 yearsDiet:  CarnivoreHabitat:  Northern United States, parts of Canada; migration takes them to parts of Europe and AsiaPopulation:  200,000Conservation  Status:  Vulnerable   Description The plumage of an adult male snowy owl is mostly white with few dark markings. Females and young owls have a sprinkling of darker feathers that form spots or bars over their wings, breast, upper parts and the back of their head. This speckling offers superb camouflage and enables juveniles and females to blend well with the summertime colors and textures of the tundras vegetation. During the nesting season, females are often are heavily soiled on their underside from sitting on the nest. Snowy owls have bright yellow eyes and a black bill. Vicki Jauron, Babylon and Beyond Photography / Getty Images Habitat and Distribution Snowy owls range from the western Aleutians in Alaska to northeastern Manitoba, northern Quebec, Labrador, and the northern United States. They are primarily tundra birds although they sometimes also inhabit grasslands. They venture into forests only on very rare occasions, if ever. During the winter, snowy owls often move southward. During their migration, they are sometimes seen along coastlines and lake shores. They sometimes stop at airports, possibly because they offer them the wide-open habitat they prefer. During the breeding season, which snowy owls spend in the Arctic, they nest on small rises in the tundra where the female carves out a scrape or shallow depression in the ground in which to lay her eggs. Snowy owls rely on prey populations that fluctuate significantly over time. As a result, snowy owls are nomadic birds and go wherever there are ample food resources at any particular time. During normal years, snowy owls remain in the northernmost parts of Alaska, Canada, and Eurasia. But in seasons when prey is not abundant in the northern stretches of their range, snowy owls move further southward. Occasionally, snowy owls move to regions that are farther south than their normal range. For example, during the years of 1945 through 1946, snow owls made a widespread, coast-to-coast incursion into the southern stretches of Canada and the northern parts of the United States. Then in 1966 and 1967, snowy owls moved deeply into the Pacific Northwest region. These incursions have coincided with cyclic declines in the lemming population. Diet During the breeding season, snowy owls survive on a diet that consists of lemmings and voles. In parts of their range where lemmings and voles are absent, such as the Shetland Islands, snowy owls feed on rabbits or chicks of wading birds. Behavior Unlike most owls, snowy owls are primarily diurnal birds, usually active during the day, from dawn to dusk. Sometimes snowy owls do hunt at night. It is important to remember that within their Arctic range, snowy owls experience long summer days and hunting at night simply isnt an option as there are few or no hours of darkness. The opposite is true in winter when day length shortens and hunting during daylight hours is reduced or eliminated as the sun remains below the horizon for long stretches of time. Outside the breeding season, snowy owls make very few vocalizations. During the breeding season, snowy owls are a bit more vocal. Males make a barking kre or krek-krek call. Females produce a loud whistling or mewling pyee-pyee or prek-prek sound. Snowy owls also produce a low-pitched hoot that carries through the air for long distances and can be heard as much as 10 kilometers away. Other sounds snowy owls make include hissing, bill snapping and a clapping sound believed to be created by clicking the tongue. Reproduction and Offspring Normally, snowy owls lay between five and eight eggs per clutch. But in good years when prey such as lemmings is abundant, they lay as many as 14 eggs per clutch. Female snowy owls lay their 2.2 inch long eggs at two-day intervals so that the young emerge from the egg at different times. Mud-brown hatchlings emerge from their eggs at about the size of a newly-hatched chicken. Hatchlings in the same nest are of differing ages, with some having hatched as much as two weeks apart. Snowy owl chicks weigh only about 45 grams at birth, but they grow rapidly, gaining about three grams each day. They mature over the course of two years, at which point they weigh approximately 4.5 pounds. Javier Piva Flos/Getty Images   Conservation Status There are approximately 200,000 snowy owls in North America. Despite conservation efforts, these unique owls are now considered to be a vulnerable species. While breeding areas are usually far away from human interference, climate change is impacting the snowy owls Arctic habitat; the number of these birds is on the decline. Relatives of the Horned Owl Until recently, snowy owls were the only member of the genus Nyctea but recent molecular studies showed snowy owls to be close relatives of the horned owls. As a result, taxonomists have moved snowy owls to the genus Bubo. Other members of the genus Bubo include the American horned owls and the Old World eagle-owls. Like other horned owls, snowy owls have ear tufts but they are small and usually kept tucked away. Sources â€Å"Basic Facts About Snowy Owls.†Ã‚  Defenders of Wildlife, 10 Jan. 2019, defenders.org/snowy-owl/basic-facts.â€Å"Snowy Owl.†Ã‚  Audubon, 21 Mar. 2019, www.audubon.org/field-guide/bird/snowy-owl.â€Å"Snowy Owl.†Ã‚  National Geographic, 24 Sept. 2018, www.nationalgeographic.com/animals/birds/s/snowy-owl/.

Audit Planning Coursework Example | Topics and Well Written Essays - 500 words

Audit Planning - Coursework Example For the success of the planning process, an auditor has to observe several steps. They include risk assessment, conducting a survey, planning meeting and definition of scope and objectives of the audit. Risk assessment is purposed to determine the risks involved in the planned audit. These risks if any can be evaluated to determine their levels and whether or not to be included in the current review. It also helps in deciding the extent of involvement of professionals with the specialised skills during the review process. In most occasions, these assessments are discussed with the firm’s department to get their perspective on the risks identified and their views. A preliminary survey is conducted to allow an auditor get an overall understanding of the various departments within an organization and their operations. This helps in planning on time and resource allocation to the different audit areas. It also helps in identification of the direction, management and supervision of resources. This stage also enables auditors to design the strategy of the audit process for effective exercise and on time management. After completion of the survey, a meeting with the organization’s heads is usually convened. This usually is carried out to discuss the strategies for the audit, and ensure that the information gathered during the survey is accurate and reviewing the level of risk assessed. Discussion of the audit scope and objectives is done at this stage. Documentation of the overall audit strategy and plan is compiled, and then the review process is then rolled to the firm. An effective audit process can be executed if there exists a clear understanding of the client’s business operations. It is usually a challenge for many auditors to perform their operations without having knowledge of their client’s business. It is a requirement in the International Standards on Auditing for the auditor to have knowledge about the company and its

Country Analysis Paper on Norway Essay Example | Topics and Well Written Essays - 3250 words

Country Analysis Paper on Norway - Essay Example Good economic performances continue support to areas losing residents in Norway. The Nordic model follows both justice and aggressive apprehensions. Maintaining the main features of the settlement pattern is an eternal objective of the nation. Policies mainly target thinly populated areas, with stress on service delivery and competitiveness. Measures are based on employment oriented economic methods and service delivery balancing. Diagnosis of regional competitiveness advantages could improve the design of policy tools. Regional innovation and competitiveness policies involve a lot of aspects. The role of major urban areas in knowledge production and circulation should be better considered. Recent emphasis on city attractiveness and competitiveness, particularly in Oslo, create the basis for an open city policy. The role of small and medium sized cities needs to be better incorporated into regional innovation strategies. Place-based policy approaches can enhance the impact of regiona l competitiveness and innovation policies. Depopulation and ageing in more than half of Norwegian municipalities affect the cost of services. Population decline produces apprehensions about school closures and staffing problems.

Historians Can't Speculate Essay Example | Topics and Well Written Essays - 3500 words

Historians Can't Speculate - Essay Example Yet when the historical records of an event such as American slavery tend to be biased towards the view of it as just another type of economic enterprise, there is clear value in what might be termed memory or the an attempt to explore what actually occurred using the human imagination as a spur rather than 'actual' historical records. Beloved is a prime example of such an attempt. Historians are concerned with events which can be assigned to specific time-space locations, events which are (or were) in principle observable or perceivable, whereas imaginary writers . . . are concerned with both these kinds of events and imagined, hypothetical, or invented ones. It is interesting to note that White's definition provides for an area of coincidence between the work of the historian and the work of the imaginary writer (such as Morrison, who is a novelist) by suggesting that novelists deal with historical events as well as historians, although they may also include the fictional elements that the historian supposedly does not. As White suggests, it was after the Enlightenment and the French Revolution that history and literature started to part company. By the early 1800's "it became conventional, at least among historians, to identify truth with fact and to regard fiction as the opposite of the truth" (White, p.123) (emphasis added). This might seem almost childishly simplistic to many scholars today, but it can be related to the supposed triumph of the 'rational', often in the form of Science, over the irrational. The word science means "to know" (from the Latin scio, to know) and the only thing that can be "known" is a fact. Fiction was thus "a hindrance to the understanding of reality rather than as a way of apprehending it"(White, p.123). History was thus placed within a hierarchy that placed it indelibly above, and thus superior, to that of mere fiction. Many historians of this era did not seem to consider the fact that the histories which they were writing depended a lot upon which facts were being considered, and that this just as much choice and imagination went into writing them as in fiction. History dealt with facts, and thus the truth, while fiction dealt with non-facts, and thus lies. It was only during the Twentieth Century that history and fiction started their long journey back towards one another. In the Nineteenth Century historians did not realize that which seems self-evident today: "facts do not speak for themselves, but that the historian speaks for them, speaks on their behalf, and fashions the fragments of the past into a whole whose whole integrity is - in its representation - a purely discursive one" (White, p.125). It is this "fashioning" which makes history resemble the process a fictional writer goes through when she is creating a world of characters. The historian takes a historical event, for example, the Fall of the Bastille, and gives meaning to it by creating a kaleidoscope through which the event can be seen. The fact that the Bastille fell cannot be disputed; what that falling means can be. Both history and fiction deal with meaning, and thus can be regarded as different techniques with the same end in mind.  Ã‚