English Coursework

Think before you ink†. I read the article with an open mind so as not to judge. Clearly you did not have the same sentiment. Within the subtitle you decided to slate tattoos, and a variety of celebrities with them. I was amazed that you said â€Å"doesn't make it classy,attractive or wise† since it was a very strong and unfounded opinion. I was equally appalled by the rude and negative language towards these people, the things that were said about them were extremely offensive.I don't think it's appropriate for the article to contain such a negative attitude especially to these celebrities who have achieved great things. An opinion is one thing, but judgment is another. Firstly when you mention tattoos as † body graffiti† its like you associate it as unlawful vandalism-let makes the reader feel as though they are performing an illegal or public act of crime when they get a tattoo,whereas they are expressing themselves through a form of art. However, when you mention it as â€Å"a form of art† its very hypocritical, contrasting when it isn't derogatory. Graffiti † is usually described as vandalism art, which generally is all the same. This is stating that you think that all tattoos and body art are all the same and is a crime. Your opinion is incorrect and shows your lack of knowledge about tattoos. Your extremely sexist towards women. You slate mostly females for example: Amy Whininess, Victoria Beckman, Madonna and Angelina Coli etc. You have criticized each and every one of these females for either their tattoos or their image.This can be proven in the subtitle when it says â€Å"among celebrities such as Angelina Coli and Amy Whininess† These are both females, which is presenting tattoo think its only females that have tacky tattoos and a poor image. Why not include equal amounts of males to females? Why just insult females in which are clearly successful for a reason? It seems like your jealous of their fame, so are trying to downgrade them at your advantage. When you say â€Å"beautiful women has been anything but blighted† it seems as though its your attitude of class judgment.Its an old fashioned attitude, showing how narrow minded you are. The word â€Å"blighted† is referring to disease, which is rude,offensive, and a lexical choice. TTS a sexist response, judging women by their looks. let makes women feel insecure and negative about themselves. They can be extremely sensitive and take things personally which can cause many issues and problems with confidence, self esteem and so on . This could of been prevented by your attitude in your article;elf you wouldn't of been so negative towards females and tattoos many problems wouldn't be apparent.You marks a judgment that you think that tattoos are â€Å"cheap plumage of the attention seeker† meaning that you think they are tacky, and brightly colored o make them more visible to others and to draw attention to themselv es. You also state that people with tattoos are desperate to be noticed on which is shown when it says † last-chance barflies and aspiring † as the word â€Å"aspiring† is referring to an ambition be another person in which in this case is by having a tattoo. That is totally an incorrect statement, hence not everyone with a tattoo has an incentive or desire to be on TV, and people don't aspire to aim to be on TV.Your clearly stereotyping celebrities, making them out to be attention seekers without talent. As many people know the rate of anorexia is increasing and more patients are being diagnosed with different forms of anorexia. There are many comments about Amy Whininess's' body which will cause offence among many people but mainly anorexia sufferers. It says † the ugly marks that covered her emaciated body'. Firstly the comment about her tattoo being â€Å"ugly† is very inconsiderate, but the irrelevant and trivial comment was calling her body â₠¬Å"emaciated†, since its stating she looks malnourished and abnormally thin.People don't realism how offensive it is to call someone thin ND they think aims only rude to call someone fat. They are both opposites and are very disrespectful to people. Some people have extremely high metabolisms and can't help being extremely thin, so making them feel ashamed of something they can't help is wrong. Also on the other hand anorexia is a mental illness which is something that they couldn't help. Slating someone whom might have this illness is the wrong thing to do and most likely make things worse. Did you take any of the public into consideration? What are they going to think when they read this, and how this may effect hem?Offending and criticizing Amy Whininess because of her weaknesses and problems is insensitive. Rape is a very sensitive topic, which many people are victims of rape. It is wrong to use rape in the wrong context, as people don't understand the severity of sexual v iolence. The reason it's so wrong is because it causes either flashbacks of rape or brings back memories of rape or people they know who have been raped. No one should ever have to go through rape and when they try to forget about it so they can carry on living life it shouldn't be brought back up into their minds.Joking and using rape out of context shows how oblivious you are of the effect rape has on people and how immature your thought can be to be so stupid to use that to describe something you don't agree with. This can make people anxious about rape- thinking they can be raped by a needle which clearly isn't the case, and that the action taken to get a tattoo is life changing and very violent. Using violent vocabulary to scare people to not getting tattoos isn't the right way to approach it and will only annoy people.You try to joke about tattoos being on â€Å"hyperactive five-year old† which have men â€Å"let loose with a rainbow pack of sharpies†. This is qu ite a stupid and immature thing to say. The fact you would associate tattoos being like â€Å"hyperactive five year old† as if they have designed and drawn the tattoos shows your dim and negative attitude to them. You don t however, need to assault people with them as if there tattoos are badly drawn and not to a high quality. The fact you bring religion into the subject of tattoos is unnecessary. Some people are extremely sensitive to things about religion so that was an extremely risky thing to bring up.Comparing tattoos and saying that Victoria Beckman thinks her tattoos are â€Å"dead spiritual†¦ Like scented candles and Madonna albums† and incorporating religious sarcasm is insensitive. Why compare scented candles with Madonna's albums, that just makes you come across as stupid. Furthermore, why compare or relate any of that with tattoos? What right do you have to say Madonna body a â€Å"holy war of Hindi Sanskrit, Hebrew Latin and Roman numerals† You can't mix religions and you can't associate her tattoo with a mix of different tattoos, without you knowing it by fact.This is very â€Å"old school† in the sense that your picking different religions which go against each other. Why pick these religions? Why not others? Its a fundamental misunderstanding of terrible atrocities in History and belittles these tropic events. This makes you seem discourteous and a condemnatory act. Think this article should be removed from media to stop animosity to people affected by rape, anorexia, insecurities etc. In future I don't think there should be articles with such strong negative opinions. The effect these articles have on people is huge.It leaves people with negative attitudes especially those who have suffered with mental health issues and rape. One point I didn't include was that Tattoos are also used for pigment for breast surgery etc. This can be hurtful to those who have had surgery and a tattoo to correct the issue. This arti cle will end up leaving innocent people feeling bad for having tattoos, and all the other rude and negative remarks. Hope you see the effect of this article in another light. I'm sure many people agree with me and I hope something will change from now on.

SWOT Analysis for Classic Savory Essay

SWOT Analysis for Classic Savory Strengths: 1. Classic Savory offers different kinds of food that they offering to their customer when looking at the menu. The order of the menu is excellent and arrange accordingly to their categories, a very easy way to recognize the food that a customer would order. Pictures of the food itself were also placed in the menu to add attraction and interest of what kind of food they are serving. 2. The quality and taste of the food itself is very delicious, you would come back again and again to them. One of it is their classic chicken; the specialty of Classic Savory that you can order it classic or buttered. Distinctive Competence: The most selling food is the classic chicken; people are craving for their chicken even at a high cost. They will continue doing the best quality and taste of when it comes to their special menu and more variety of foods those customers are willing to eat anytime. Waiters should be more approachable in dealing to their customers when ordering and request from them. Core Capabilities: The competing menu in other restaurants is their 99 pesos meal where you have a meal and drink already, but it is only available during Monday to Friday. In this plan, they will not run out of customers during week days. Weaknesses 1.I could say their first weakness is the price of their food. Savory’s food is very expensive for the people to buy. Example: 1 whole chicken of Classic Savory chicken cost approximately 400 to 500 pesos which that price you can buy one bucket meal of KFC .It has already rice, fixins, drinks, and 6 pieces of chicken. 2.The service of Savory is quite slow; it takes 20 to 30 minutes before the food arrives. When it comes of requesting to get your bill, it also takes time and they will ignore you when you need the waiter. 3.The table is a bit crowded inside savory which the waiters have difficulties to move. Opportunities: The business of savory is continuous and smooth, so it is recommended to renovate a bigger space to have more customers and offer them  a better service give to them. Savory have a chance to compete to other restaurants with their best service when it comes to food and have time to think of another food that they would offer for the customers. Foreign customers are also coming and ordering to Savory that proves that Filipino Foods are delicious and it is the best ( For me! ï Å  ) Environmental Scanning As I observe to the place where the Classic Savory located, there are no near restaurants in the place, but there are stalls, DQ, and semi-restaurants that surround Savory. It is easy to be spotted because the people are mostly passing by and located at the ground floor of Robinson’s Manila. When it comes to the restaurant itself, it is a bit crowded and small. Threats: I could say that the possible threats of Savory are Max, KFC, and Bon Chon. Why? Because their special foods are chicken which that is the special food also of Savory. For Restaurant level is the Max and two fast foods; KFC and Bon Chon. The threats that I have mentioned are far from Savory. The 3 threats are located at the top level of the mall. There is no possibility of forming a Strategic Group will form that will threaten the Savory. In case, there is a spy near to Savory that will observe their procedures, services, quality of food, strategies, process and services which can be reported by their competitor to form an idea and strategy to downfall Savory.

Effects of Arousal, Anxiety and Stress on Performance of Individuals Term Paper

Effects of Arousal, Anxiety and Stress on Performance of Individuals - Term Paper Example Both terms affect the performance of individuals either in work set up or in sporting activities (Cannon & Salas, 2013). According to Driskill (2009) performance of individuals is directly depended on psychological and physical conditions of individuals, where performance measures include, good results, better results, and increased turnover. Individuals are surrounded by various sources of stress, anxiety, and arousal. The sources of stress and anxiety in individuals include trait anxiety, self-esteem, and social physique anxiety. It is outlined that individuals with high trait anxiety will have a higher state of anxiety. Those who are faced with arousal symptoms have feelings of worry, nervousness, and apprehension, this then leads to types of anxiety cognitive (having negative thoughts) and somatic (having perceived physiological arousal). The key influence of arousal on individual muscle tissue is its ability to stimulate blood flow increasing adrenaline; blood is pumped to the rest of the body. The stimulation of body creates muscle tension that is helpful in enhancing performance. Arousal and anx iety can be measured by looking at physical changes (respiration, heart rate) and behavior of the individuals (where the individuals either lack interest or feel withdrawn completely. In some individuals predominantly sportspersons, optimum arousal can occur which is a result of having a balance between over and under arousal. Psychologists and physicians have outlined some of the signs of anxiety, arousal and stress as; profuse sweating, headache, dry mouths, ill feeling, difficulties sleeping, negative self-talk, a constant state of frequent urination, butterflies in stomachs, dazed look in eyes and an evaluation on a situation where there is better performance.  

Is the American Media Responsible for Perpetuating an Unrealistic Essay

Is the American Media Responsible for Perpetuating an Unrealistic Beauty Ideal for Women - Essay Example When these models walk the ramp, the youth populations which watch these shows are tempted to follow their footsteps and undergo extreme dieting and starvation. Women watching these American television shows feel that they are imperfect and resort to different shortcuts to attain wafer thin body structure. America’s new Television show named â€Å"America’s Next Top Model† has created such a surge among teenagers that they take unrealistic steps to attain thin body figure. According to (Erp,23) â€Å"The popularity of talent shows such as America's Next Top Model is just a more pronounced example of society's increasing obsession with youth and beauty, another addition to the flood of images serving up idealized, teen perfection†. The teenagers and young women are blindly influenced by the extreme thin structure of models and actresses that they hardly think about the negative impact upon their health and body. They fall victim to eating disorders like Ano rexia and Bulimia and get accustomed to depression and anxiety disorders. Television and movies establishes and put forward a message that only underweight and ultra – thin women are worth living in this era. American media’s promotion of Barbie doll image In America it is not unusual for media to display a Barbie doll concept to the female population all over the country. The Barbie has been influencing the growing up girls who are between the age of 3 to 12yrs.It is estimated that one in three girls aged under 12 yrs in American owns a Barbie doll. Girls playing with it tend to compare her body structure with Barbie and attempt to attain her body image. If Barbie doll is imagined as a human being, then she would be so thin that... This report approves that the government and other voluntary organization take deliberate step to boycott unhealthy concepts promoted by American media. There should also be funding from the part of government to advertise health promoting campaigns to acknowledge the teenage population about ideal weight and right beauty concept. All the population around the world watches American entertainment media and nurture their fashion and beauty concepts around it. The female models displayed in all the media are extremely thin, which is an unattainable body image for the ordinary female population. The television channels like Fashion TV, depicts female models that are so thin that they look terribly starved and undernourished comparing to a normal female. This essay makes a conclusion that media is a channel which has a tremendous power to communicate to people around the world. If mass media and advertisement campaign does not pass on a beneficial message to the public then they are misusing their power and position. Beauty is not a thing to be achieved by torturing the body and undergoing mental stress and bodily deprivation. Beauty is something which reflects happiness, health and joy. A human being needs healthy and nutritious food to function in a balanced way. When young women deprive their body of essential nutrients they end up being diseased and ugly looking. Today the world is running after glamour and sexy body image but people are forgetting that in the long run when they suffer from illness no media will come for their help or resort.

Community Health Nursing Essay Example | Topics and Well Written Essays - 750 words

Community Health Nursing - Essay Example Parish nurse links faith and health care to advocate ministry and this includes preaching in addition to healing people. School nurses are those who are based in academes who attend to the medical needs of students and school employees. I would ask them to coordinate with their local health professionals and seek to advise on how to properly take care of their health such as practicing good sanitation, eating right, exercising regularly, etc. Young children and senior citizens are typically vulnerable to communicable diseases because their immune system is weak. But with the spread of HIV, perfectly healthy people are also vulnerable. For young people, I would always advise them to practice good hygiene and sanitation not only with their bodies but with their surroundings as well to prevent the transfer of communicable diseases. With regard to HIV, I would advise people to wear protection during sex. Active immunity is the immunity that develops after giving the primary immune response which is the exposure to live pathogen and development of symptoms. The cells that are produced by active immunity is the antibodies themselves. Passive immunity is the form of immunity that a person gets by getting immunization such as folio vaccine whereby the antitoxin or antibodies are injected into the person. Primary prevention involves the avoidance of contraction and/or transmission of diseases. They could be done through a set of preventative measures such as practicing good personal hygiene and sanitation, receiving vaccines etch. Secondary prevention includes the early detection of diseases so that prompt intervention may be administered to control the disease and minimize illness and deaths. This could be done through screening, etch.

Prime Time TV Show - Greys Anatomy Assignment Example | Topics and Well Written Essays - 500 words

Prime Time TV Show - Greys Anatomy - Assignment Example The basic ideology present in Grey’s Anatomy is a pro-feminist approach. The female doctors outnumber the male doctors nearly in all seasons. The major feminist character of the show is Miranda Bailey played by Chandra Wilson. She is portrayed as a strong and a dedicated doctor who is in one episode doubts her ability as a doctor so in another decides to build a free clinic. (Nicole). Also, the show avoids all stereotype issues especially since it has placed many of the black and Asian doctors in a respectable position in the show (Pierce). Clothes have been used as a symbol to show everybody’s position and personality in the hospital. While all the hospitals have one coloured uniform for every employee, in Grey’s Anatomy the situation is quite different. The interns wear light blue while surgical attending wears dark blue, doctors in nursery wear purple and OB-GYN wear pink while all the nurses wear light green which doesn’t bring them out in the mainstream as they rarely play any major role. Apart from this in several places food has been used as a symbol to identify the relationship status. For instance, Meredith doesn’t eat at Thanksgiving because of her troubled relationship with Derek and Izzy bakes excessively each time she is upset. While Grey’s anatomy enjoys appraisal by many it is also criticized for being a non-reality show. When questioned by doctors they laugh at the show saying an intern having a relationship with an attending is almost impossible and the part where Izzie puts her patient into danger by cutting the wire connected to his heart to make him sicker so he ends up having a heart transplant is a bit farfetched. Especially when the patient dies and Izzie doesn’t even get terminated. Another reality which was highly miss-presented was when Meredith rises from the death and ten seconds later starts talking to Derek (Frey).   Some of the popular Grey’s Anatomy sponsors were DatingDirect.com and Alpen bar, Weetabix's cereal snack and Volkswagen Polo.     

Biology news #4 Assignment Example | Topics and Well Written Essays - 250 words

Biology news #4 - Assignment Example Scientists have put forward that it is important to understand the genes on the Y chromosome as they decide the difference in which manner the cells in males and females read the information expressed by their respective genomes. Y chromosome has shown to shed genes over the course of time as it also depicts a shortening in its length. But analysis of the chromosome in 2012 showed that Y chromosome stabilized itself and loss of genes was stopped for the last 25 million years. Although the genetic make-up of Y chromosome is very difficult to decode, but scientists have found a solution to find the genes on Y chromosome by comparing the DNA to the X chromosome. An important gene on Y chromosome is SRY that determines the male gender and many others are associated with sperm production. Twelve genes on Y chromosome are unique in their characteristic as they are switched on in various cells of the body other than testis. These genes control the expression of various other genes and also the state of genome in other cells. Females have slightly different set of genes which are involved in high regulatory actions. The article brings forward a very significant aspect of the Y chromosome and the research carried out to understand the different genes on Y chromosomes is a step forward in understanding the molecular biology of the genders. However, I think that more research should be carried out to evaluate the ability of Y chromosome to regulate the sex-specific functions in males and exactly how they differ from the X chromosome. I think that understanding the Y chromosome related genes would also aid the scientists in improving their knowledge regarding the X-linked disease patterns and associations with Y

Reflection paper Essay Example | Topics and Well Written Essays - 1000 words - 11

Reflection paper - Essay Example Specifically, the emotional intelligence (EI) skills I have learned in this semester shall enable me to understand my strengths and weaknesses as a public administrator, the effects of those qualities on my workmates and the public in general as well as my effectiveness in different capacities. The EI skills shall enable me to acknowledge the origin of tension and other risks that impede normal working relationships in public administration and identify emotional undercurrents that work best in every situation. As such, I will be more capable to manage my impulses and emotions as well as maintain knowledge of the social needs and interests of various stakeholders in public administration1. The capacity to identify and summon appropriate emotions within me and in others will definitely contribute towards my effectiveness as an administrator. By accurately assessing the feelings of my subordinates, for instance, I will use the outcomes to manage their emotions so as to achieve the overall goals of the organization. This is especially true considering that knowledge of the emotions will play a pivotal role in improving my decision making capacities in respect of their administration. And researchers have noted, owing to my massive EI skills, I will be able to make accurate assessments of emotions and thus make an effective judgment about those which are associated with opportunities or challenges, and thus make appropriate decisions based on their respective potential impacts2. In addition, the EI skills I have obtained already will enable me to develop the capacities to motivate subordinates by identifying their emotions and modeling their behavioral changes to the better. As a public administrator, I will be ready and better-placed to handle conflicting demands of administration policy requirements and public needs, for instance, by managing stress occasioned by the conflict by taking a middle-ground stance. A public

Research Methods in the Social Sciences Assignment

Research Methods in the Social Sciences - Assignment Example The subject which is unable to be examined could not be selected for conducting a social research. Keeping in view the fundamental principles of social research, the researcher aims to conduct his research work on the following topic: The researcher will write a brief outline of the entire research procedure in the Abstract of the research, in which the research topic, theoretical framework, hypothesis and research tools and techniques will be discussed. In addition, the researcher will describe the universe selected for his study. The first chapter of the research will consist of introduction, in which the causes of selecting the topic and significance of the topic will be discussed. Statement of the problem will also be the part of the chapter, in which the researcher will define the problem in details and objectives of the study will also be described in a precise way. The following hypothesis will be developed for the present study: The second chapter of the research will consist of the literature relevant to the study. The researcher will explain the studies have already been conducted on the same and similar topics. These studies might be on social classes, leisure time, social discrimination and the patterns of recreational activities. Chapter three will carry theoretical framework, in which Thorstein Veblen’s Theory of Leisure Class (1912) and Social Stratification Theory developed by Davis & Moore (1945) will be explained with reference to the present research. The researcher will interlink these theories with his research work. Chapter four of the present study will describe the universe and sampling procedure. Since the researcher aims to conduct his study in New York City, the universe will be the people belonging to divergent social and cultural classes of New York. Quantitative methods of research will be applied in this

Edinburgh Napier library services Essay Example for Free

Edinburgh Napier library services Essay Edinburgh Napier University was established as a technical college in 1964 taking its name from famous inventor of logarithms, John Napier. Since 1971, the college has started to offer degree level educations. In 1992, the college was converted to university, and changed its name to Napier University. However, in 2009, the university changed its name to Edinburgh Napier University. To enhance high academic integrity, the university aims to implement scalable high level Library Information Systems in order to offer high quality learning. (Edinburgh Napier University, 2009, Microsoft Corporation, 2006). The objective of this proposal is to evaluate an initiative of the Edinburgh Napier library services. To enhance greater understanding of proposal, it is essential to provide brief description of the research area. 1. 1: Background of Research The university opened Electronic Library Information systems in 2000, and since this period, the library has acquired huge amount of academic resources in electronic formats. However, with increase in the academic complexity, learners are increasingly facing challenges in accessing academic resources from the university library. (Edinburgh Napier University, 2008). By visiting the current online library resources, it is revealed that the university is facing challenges to provide high quality and innovative e- library services. Although, the university e-library has offered various services such as e-resources, teaching resources, study and research, user’s information, and information on the library resources, however, it is revealed that there are various lapses in the existing library services that have led to gaps in the knowledge. The university teaching resources from WebCT has not provided social teaching networking where students and tutors will be able to interact when lecture is taking place. Thus, the university has not been able to provide virtual face-to-face teaching strategy that resembles traditional teaching method. As being argued by Rolfe et al (2008), the WebCT which is one of the university library resources of Napier Edinburgh University has not been able to provide social interactions for students. The lack of dialogue do not provide rich virtual academic standard for students. Moreover, the university has not be able to offer 24 hour service for students in the physical university libraries such as Canaan Lane, Comely Bank, Craighouse, Craiglockhart, Livingston, Melrose, and Merchiston. The books in these libraries have not been available online. To address this problem, the university needs to implement scalable e-Resources Strategy in order to achieve high quality e-learning. It is essential to realise that the library should be able to provide varieties of online portals that should provide social networking for students and instructors. The recommendation provided is that the existing software and hardware that were used for the university library resources need to be upgraded to high quality and scalable new software and hardware. The comparison between national and international students on the effectiveness of university library resources has revealed that overall international students are happy with the university library resources. Compared to home students where only 54% of home students are happy with the university library resources. (Bawden, Robinson, Anderson et al 2007). Thus, the proposal attempts to address these gaps and make recommendations to the library. To achieve these objectives, the study provides the outline of the project in the box below. 2. Project outline for the project 1. The idea for this research arose from: The research arose from the shortcoming identified in the library services of Edinburgh Napier University. The research attempts to provide recommendations to the library in order to fill the gap. 2. The aims of the project are as follows: To provide understanding among students the different means of accessing material through the various services. To provide recommendations of high quality and scalable e-library resources in order to ensure easy and quick accessible of learning materials. 3. The main research questions that this work will address include: To what extent the existing library resources have been able to satisfy the need of students and staff? What are the high quality and scalable methods to improve university library resources? 4. The software development/design work/other deliverable of the project will be: The software design will involve Software Development Life Cycle which is typically referred as waterfall model. The prototype of the software design reveals that output from a specific stage will provide the inputs for the next stage of software design. 5. The project will involve the following research/field work/experimentation/evaluation: There will be primary and secondary research to carry out this project. Moreover, there will be experimentation of software and hardware that will be employed for the proposal. 6. This work will require the use of specialist software: MOSS 2007, Microsoft cluster, Web 2. 0 7. This work will require the use of specialist hardware: VM Ware Tools, Linux Server, podcasts, Virtual hardware 8. The project is being undertaken in collaboration with: The project is done in collaboration with a researcher and school of computing. (Bawden, Robinson, Anderson et al 2007) 3. Conclusion The proposal attempts to evaluate an initiative of Edinburgh Napier library services. The study has revealed that there are shortcomings in the existing university library resources. The gaps identified are that the university has not been able to offer 24 hours services for some of the library resources. Moreover, the WebCT has not been able to offer virtual classroom experience for students where learners would enjoy virtual classroom experience just like traditional learning. Thus, the proposal has recommends that the existing software and hardware need to be upgraded to ensure that the university offers high quality and scalable library services for students. References Bawden, D. Robinson, L. Anderson, T. et al (2007). Towards Curriculum 2. 0: library / information education for a Web 2. 0 world. Library and Information Research. 31(99):14-25). Edinburgh Napier University, (2009). History of Edinburgh Napier University. Scotland. Edinburg University Press. Edinburgh Napier University, (2008). Napier University Learning Information Services E-service strategy: Edinburgh: Edinburgh University Press. Microsoft Corporation, (2006). Napier University, University Streamlines Access to Student Services with Improved E-Learning Portal. Microsoft Corporations. Rolfe, V. Alcocer, M. Bentley, E. (2008). Academic Staff Attitudes Towards Electronic Learning in Arts and Sciences. University of Nottingham. UK.

Steps in the Process of Fertilization

Steps in the Process of Fertilization Fertilization is an essential process in sexual reproduction which involves the union of two specialized cells called the gametes to form a zygote. This then develops to form the new organism. During the process of fertilization innumerable number of sperms hit the surface of the eggs. But only one sperm succeeds in fertilizing it and the rest are repelled from the surface of the egg. This is done by the modification of cell envelope extracellular matrix besides altering the metabolic activity of the zygote or embryo. Various metabolic changes occur after the zygote is formed. This includes the respiratory burst hydrogen peroxide production activation of oxidases peroxidase alterations in the redox status changes in the activity of redox-sensitive transcription factors etc. Besides these an embryo-derived paf (1-o-alkyl-2-acetyl-sn-gylcero-3-phosphocholine) is synthesized and its release involves the binding to extracellular albumin which protects its enzymatic degradation (ONeill C , 1985). The change in the redox state affects the activity of redox-sensitive transcription factors that may alter gene expression patterns. Besides, this change in the metabolic status also, is responsible for the spatial differences in cell activity especially after compaction and major embryonic events such as fertilization genome activation and cellular differentiation (AJ Harvey et al, 2002). Multiple variations that occurs during this stage are found throughout phylogeny (Wessel G.M.et al., 2001; Shapiro B.M. et al, 1989). Three discrete steps are involved with the formation of extracellular barrier during the post-fertilisation stage (i.e. after zygote formation): Following cortical granule exocytosis an autoactivating serine protease separates plasma membrane attachments to the eggs vitelline layer facilitating the separation of this matrix from the egg surface (Haley S.A. and Wessel G.M., 1999). The structural components of the fertilization envelope (FE) primarily derived from the cortical granules (Wessel G.M. et al, 2001) self assemble into the vitelline layer network and form a distinct pattern of cytoskeleton like structures. (Chandler D.E. Heuser J. 1980). The cortical granule-derived enzyme ovoperoxidase is targeted to the FE by the tethering protein proteoliaisin (Somers C.E. et al, 1989). The structural proteins self-polymerise into fibers. This is followed by an increase in the ovoperoxidase activity in response to alkalization (Deits T.L. and Shapiro B.M., 1986) and an increase in the synthesis of hydrogen peroxide (Foerder C.A. et al 1978; Heinecke J.W. Shapiro B.M., 1989). Studies on nutrient uptake during fertilization have been done in various species(Leese Barton, 1984, Leese, 1991, Rieger, 1992, Rieger et al., 1992, Rieger Loskutoff, 1994, Gardner, 1999, Gopichandran Leese, 2003). However uptake of O2 is the major parameter that provides the required indication of overall metabolic status of a single zygote (Leese, 2003) as the production of ATP by oxidative phosphorylation a reaction in which O2 plays a major role (Thompson et al., 1996 Thompson, 2000 Leese, 2003). Furthermore the respiratory rates of single embryos is directly in correlation with quality (Abe Hoshi, 2003) and with survival following its transfer (Overstrà ¶m, 1992). When the production of the harmful reacting species eg., destructive oxygen species supersedes the bodys handling capacity through antioxidants, cellular damage occurs. This type of damage is the usual reason for most of the pathological states in animals, especially in nearly half of the infertile men. ROS bring their damage through various routes; the membrane of the sperm is damaged, which causes the motility rate of sperm to reduce and subsequently its inability to fuse with the egg during the fertilization process. ROS also alter the DNA of the sperm, leading to the improper genetic material getting transferred to the next generation. In spite of this, there is an inverse correlelation between the spermsa ability to produce ROS and their maturation. In the middle of the process of spermatogenesis, the cytoplasm of the sperm is lost due to its compaction (condensation) which is required for the elongation of sperm. This is witness from the study that immature teratozoospermic spe rms are featured by the presence of increased residues in cytoplasm in the mid-piece. Besides the cytotoxic damage caused by the levels of ROS in spermatozoa, hazardous oxygen metabolites produced by the leucocytes present in the ejaculate also damages it. This damage is more significant in the assisted conception therapy, where the contamination of the sperms washed, is presumed to the predominant factor determining the success rate of the fertilization, invitro. The so called reactive oxygen species ROS viz. H2O2 O2- · OH · etc affect the gametes and early reproductive events. ROS, produced by the peroxidation of the lipids, affects and changes the mitochondrial metabolism, besides producing more ROS. ROS are mainly known for their deleterious effects on spermatozoa and hence on male infertility (de Lamirande E et al, 1997, Sharma, RK Agarwal A, 1996, Shen, H Ong, C, 2000). Increased production of ROS has been associated with defects in the morphology of sperm (Aziz N et al 2004) inhibition of sperm motility (Armstrong JS et al, 1999, Parinaud J et al, 1997) fragmentation of sperm DNA (Donnelly ET et al, 1999) and premature capacitation (Villegas J et al, 2003). Further ROS also decreases the capacity for sperm-oocyte fusion efficiency and greatly inhibit the in vitro development of the embryo (Johnson MH et al, 1994, Guerin P et al, 2001, Mammoto A et al, 1996). More than six decades ago, it was discovered that the oxygen radicals (ROS) may have involved in the reproduction of human, especially men. (MacLeod, 1943). But the same was not studied to that extent in the case of female reproductive function, with only little works on pathological and physiological processes. Paszkowski observed that the selenium dependent glutathione peroxidase (SeGPx) was decreased in follicular fluids of women with no record of infertility (Paszkowski et al., 1995; Paszowski and Clarke, 1996). He also demonstrated that the levels of SeGPx were higher in those follicles which yielded oocytes that were successfully fertilized, compared to those follicles which yielded oocytes that failed to fertilize. Increased levels of hydrogen peroxide was found in the unfertilized oocytes also in fragmented embryos ( Yang et al., 1998). Whereas an increase in the antioxidant consumption was reported by Paszkowski and Clarke (1996) revealing an increase in the ROS activity, w hen poor quality embryos were incubated. Attaran et al (2000) observed a beneficial role of ROS, with its levels were high in the follicular fluid in IVF conception cycles compared to that of non-conception. Besides acting on sperm or oocytes separately, ROS were also reported to have its deleterious effect on sperm-oocyte fusion also. Studies reporting the fact the decrease in the levels of enzymes like catalase resulting in the loss of sperm motility. Many other studies produced a conclusive evidence for the production of ROS by human spermatozoa and showed that there was indeed an increase in the activity of ROS, in infertile men. If conventional method of invitro fertilization procedures were employed, even the spermatozoa whose DNA is damaged due to ROS, was able to fertilize the oocytes. Velocity measurements in the sperm motility studied under the impact of the ROS (generated by incubation with hydrogen peroxide) showed that the quality of sperm movement was significantly aff ected, but were motile, extremely; only the percentage motility was affected. Increased reactive oxygen species production was observed at 7 h and then at 24 h after IVF just before the first cleavage of the embryo. Increased oxidative activity and redox changes at the time of fertilization have been suggested to signal Ca2+ flux after the penetration of sperm. H2O2 besides being the substrate for ovoperoxidase is produced by a calcium-depending mechanism involving the reduction of one molecule of oxygen and the oxidation of two proton donors. Contrarily low levels of ROS has a positive effect on sperm functions (Bilodeau JF et al, 2000, de Lamirande E et al, 2003) binding of sperm to zona pellucida (Aitken RJ et al, 1989) and the development of embryo in bovine and other mammals (Harvey AJ et al, 2002 Guo Y et al, 2004, Harvey AJ et al, 2004). The concentration of ROS in both intracellular and extracellular are carefully regulated by enzymatic and nonenzymatic mechanisms and also by the presence of a detailed antioxidant defense mechanism in bovine oviductal tissues and fluids (Lapointe J et al 2003). Antioxidant genes especially a few glutathione peroxidases like GPx-1 Gpx-2 and Gpx-3 were differentially expressed along the oviduct. The major enzymes that are capable of metabolizing hydrogen peroxide (H2O2) belong to the family of GPx as well as the oviductal-catalase (Lapointe S et al, 1998, Brigelius-Flohe R, 1999). The concentration of oxygen that has to be utilized during the culture of embryos, influences the development and quality of the embryos. When the concentration of oxygen was reduced in the culture of mouse embryos, it altered the embryonic gene expression during the post-compaction stage. This has severe consequences on the fetal development of the mouse. (Deanne Feil, 2006). Furthermore blastocysts cultured under decreased O2 tension correlate more closely with in-vivo-recovered blastocysts than in vitro blastocysts cultured under normal O2 tension (Dumoulin JCet al, 1999; Yuan YQ et al, 2003; Johnson MH et al, 1994; Guerin P et al, 2001). The driving force for changes in the metabolic status of the zygote is the secretion of the cortical granules at least in sea urchins. The sea urchin embryo generates large amounts of H2O2 at the beginning of development of zygote and its levels are meticulously regulated to prevent any possible toxic effect. Because of this the sea urchin system provides greater insights into the control of reactive oxidants in biological systems. ROS can either positively or negatively affect the reproductive events in vitro. In the fertilization process the oviducts are the site of important processes that occur prior to implantation such as the maturation of oocyte in the initial stages of embryonic development (Harvey AJ et al 2002). They regulate the ROS levels to provide a proper environment for the gametes followed by their fertilization and the subsequent stages in the development of embryo. Vitamin E protects against the loss of the motility of the sperm through the peroxidation of lipids. Hence, supplementation of the same improved the motility of the sperm and enhanced the possibility of fertilization in asthenospermic invidicuals, even when the original sperm motility measured was only 20%. Spermatozoa exposed to PUFA showed an increase in its oxidative stress (Aitken, RJ, 2006). In particular, the oxidation of DHA- docosahexaenoic acid bound to phospholipid was shown to be one of the predominant factors that controls the mobility of the sperm in vitro. There is a marked cell to cell differences in the life span of sperm samples, which reflects in their susceptibility to lipid peroxidation. It is a well established fact that when a spermatozoa is subjected to oxidative stress, its membrane and the DNA is damaged through the membrane lipid peroxidation. The probability of this type of damaged spermatozoa will be able to fertilise the egg depends on the rate at which the functions of the sperm is lost. Till date, the research evidence shows that the motility of the sperm, its capacity to enter into acrosome reaction, its ability to integrate with vitelline membrane of the oocytes are all is prone to get affected by the oxidative stress. Of all the ROS, it is the superoxide anion and hydrogen peroxide that causes the deleterious damage to sperm capacitation and hence are the key mediators. The former contributes to the hyperactivated motility of the sperm, while the later is found to be associated with the tyrosine phosphorylation events in sperm capacitation. Current research have shown that the spermatozoa that are subjected to extreme oxidative stress using the method d escribed by Aitken RJ etal (1998) i.e, exposure to hydrogen peroxide and NADPH, have the capacity to reach the normal rate of fertilization with ICSI (intracytoplasmic sperm injection). The original postulate of the free radical hypothesis was that the ROS led to non specific modification of various biomolecules, such as proteins, lipids and nucleic acids. This is responsible for the etiology of the pathological condition that arises after that. The existence of oxidase activity was first documented while measuring oxygen consumption following fertilization (Warburg O., 1908). The increase in the oxygen consumption upon fertilization of sea urchin eggs is cyanide insensitive and produces H2O2 as the substrate for ovoperoxidase which crosslink the protective FE (Foerder C.A. et al, 1978). The assembly of ovoperoxidase into the fertilization envelope and the cross linking reaction are carefully regulated events that take place in ten minutes following gamete fusion (Weidman P.J. et al 1985). High oxygen concentrations are deleterious to early mammalian embryonic development (Thompson JG et al., 1990). Heinecke Shapiro have characterized an oxidase from unfertilized Stronglylocentrolus purpuratus eggs and had demonstrated its role as respiratory burst oxidase of fertilization. Their oxidase appears to be regulated by a protein kinase. It produces H2O2 when stimulated with Ca2+ and ATP and utilizes NADPH but not NADH as a source of reducing equivalents (Jay.W.Heinecke Bennett M. Shapiro, 1989; Li J Foote RH., 1993; Dumoulin JC et al., 1999). Some of the transcription factors including PEBP2 AP-1 p53 and NF-ÃŽÂ ºB are known to be regulated by the changes in the redox status and this regulation has been shown to occur through conserved cysteine residues in the DNA-binding regions of these proteins (Hirota K et al, 1997; Hirota K et al, 1999; Ueno M et al., 1999; Akamatsu Y et al., 1997). Role of à Ã¢â‚¬ °-3 fatty acids in fertilization Fatty acids are classified as: saturated monounsaturated and polyunsaturated (PUFA). There are two main classes of PUFA: n-3 (omega-3) and n-6 (omega-6); distinguished by the location of the first double bond i,e.,from the three or six carbon from the CH3 (methyl) end of the fatty acid. à Ã¢â‚¬ °-3 fatty acids are polyunsaturated fatty acids. Examples include ÃŽÂ ±-linolenic acid (ALA) eicosapentaenoic acid(EPA) and docosahexaenoic acid (DHA). The n-3 PUFAs are generated from ALA, found mostly in the chloroplasts of green plants and grass. These essential fatty acids can be converted to longer chain PUFAs, in liver, by desaturation and elongation enzymes, that is common to both. Fatty acid desaturase 2 (FADS2) is rate limiting (Gurr MI et al, 2002). The human cannot synthesize this, because they do not possess the required fatty acid desaturase enzymes and therefore have to be supplemented through diet. When the gene expression of this FADS2 enzyme is deleted the first step in the PUFA biosynthesis is stopped. This lack of PUFAs and eicosanoids did not interefere with viability or lifespan of female and male fads2-l mice, but resulted in sterility. Wilhelm S. etal (2008) demonstrated that phospholipids substituted with PUFA have a significant role in Sertolic cell polarity and blood-testis barrier, besides the gap junction network between the ovarian follicles granulose cells. They are implicated in various process in human, including reproduction, vision, neural development and growth (Gurr MI et al, 2002). For over a long period, these FAs have been implicated in the different stages of vertebrate fertilization. Either of n-6 or n-3 or both influence the reproductive processes through a heterogenous mechanisms, ranging from the providing the precursors for prostaglandin synthesis, steroid hormone biosynthesis, regulating the transcription factors involved. In ruminants, the pregnancy is established through the ovulation of the eligible oocytes, insemination at the right time and an adequate dosage of estradion and progesterone, during the luteal and follicular stages of the estrous cycle. Oocytes of cattle, when exposed to methyl palmoxirate to prevent the FA oxidation displayed low level of capcity to form blastocysts after fertilization. Moreover, the embryo have to develop completely to prevent luteolysis, which may occur by the interfereons production to inhibit up-regulation of the endometrial oxytocin receptors. Polyunsaturated fatty acids are also reported to modulate the function of the certain transcription factors that controls the gene expression and thus have a effect on the IC concentrations of the enzymes involved in the regulation of PG and steroid hormones synthesis. In bovine endometrial stromal cells and in lutenised granulose cells, both the omega-3 and 6 PUFAs are found to activate the protein kinase C, which activa tes the phosphodiesterase by phosphorylation. All these processes are affected by the dietary supplementationof PUFAs. Therefore changes in the PUFA sources subsequently reflects in the omega-3 and omega-6 content of the sperm. And these PUFAs are more susceptible to attack by the ROS as reported by various researchers. A schematic diagram showing a proposed mechanism in which the PUFAs generating the oxidative stress in human spermatozoa. High levels of poly unsaturated fatty acids in the spermatozoa of infertile human triggers the production of the ROS from a non mitochondrial source, (may be throughthe NADPH oxidase, NOX 5, influenzed by the calcium). Increased reactive oxygen species, ROS, then induces the peroxidation of lipids, which in turn shoots out the phospholipase A2, culminating in the release of more polysaturated fatty acids with subsequent generation of more ROS to perpetuate the oxidative stress. Dietary supplementation of n-3 PUFAs influence various aspects of fertility starting from conception and throughout the duration of pregnancy. (ESHRE Capri Workshop Group, 2006, Kind KL, et al, 2006). These n-3 PUFAs are incorporated in the phospholipids of the cell membrane and have their effects on membrane composition function, (Hong MY, 2002), ROS production (Hong MY, 2002 ,Watkins SM, 1998), membrane lipid peroxidation (Hawkins RA etal, 1998), regulators of transcription translation (Narayana BA et al 2001, Davidson LA2004), production of eicosanoids (Chapkins RS, 1991) and IC signal transduction (Ma D, 2004). Lupton JR (2004) had observed that these mentioned actions facilitate the n-3 PUFA-induced suppression of colon cancer. Similarly, alterations in the PG synthesis (mediated through the manipulation of the n-3 PUFAs) has profound effect on fertility, since PGs affect many aspects of fertilization, e.g., ovulation). Dietary supplementation of varying PUFA content to female cattle and to other mammals have found to alter the size and the number of ovarian follicles, the ovulation rate, the production of progesterone hormone by corpus luteum, the length of gestation and luteolysis timings. In male mammals, dietary PUFAs has demonstrated effect on sperm membrane PL composition and on the ability to fertilize (Abayasekara Wathes, 1999). For instance, sheep fed with diets containing high PUFAs delayed parturition (Baguma-Nibasheka et al. 1999). They also increased the incidence of placenta getting retained in cattle (Barnouin Chassagne 1991). High supplementation of ALA in diet, during the post partum period improved pregnancy rate in cattle (Kassa et al. 2002). Embryonic mortality was reduced through the suppression of uterine synthesis of prostaglandin F2alpha in cattle was brought about by altering the FA profile in their diets. This strategy of altering the FA profile in the diets, may be used to improve animal productivity by integrating the nutrit ion and reproductive management (Mattos R etal 2000). The fatty acid composition of both oocytes and sperm are responsible for the various observations in the study of the fertilization process in animals. The FA composition of the oocytes is specific for a given species both in terms of their abundance and their utilization. Among them, EPA, DHA and ARA have been associated in several stages of reproduction (Wathes DC etal 2007). Mature zebrafish oocytes fortify with ARA, indicating their capacity to synthesize eicosanoids for ovulation and follicular maturation. ARA along with LA was the most predominant PUFAs in oocytes of pig, sheep and cattle. (McEvoy etal 2000). Decreased ARA:EPA ratio in eggs and ovaries of fish have been reported as the reason for poor productivity in the captive broodstock (Pickova J, 2007, Cejas JR et al 2003). DHA along with EPA inhibited the gonadotrophin-mediated steroid hormone synthesis in cold and warm water fishes. These two highly unsaturated fatty acids (HUFA) act as regulator molecules in the maturat ion of those fish ovary (Mercure F et al 1995). Kim et al (2001) had observed that the quality of oocytes was influenced by the dietary FAs which changes the composition of granulose cells and oocytes. Based on those quality, the oocytes were divided in to grade1, 2, 3 etc. Kim also observed that there were differences in the FA composition between those grades of sheeps oocytes, which affected the oocytes competence, resulting in alterations in fertilization rate and developmental potential. Sheep fed with PUFAs had altered FA composition in their membrane PLs of cumulus cells, resulting in the alteration of the oocytes membrane properties (Zeron et al., 2002). Supplementation of n-6 and n-3 showed different reponses in reproduction (Wonnacot KE et al, 2010). Ewes fed with n-3 PUFAs prior to ovarian stimulation and follicular aspiration showed no changes in the follicle number and size. But follicular-fluid levels of progesterone were found to be greater and all the blastocycts (both treated and untreated with the stipulated diet ) contained increased levels of PUFAs, mostly ALA. Moreover, dietary supplementation of conjugated linoleic acid (CLA) to early-lactation dairy cows showed an improvement in their reproductive performance (MJ de Veth 2009). Cows fed with 18:3 FAs rich diets had a prolonged preovulatory follicle at insemination and larger volume of corpus luteum compared to those fed with MUFAs (Bilby TR, 2006). The deficiency of essential fatty acids affects the energy and fat metabolism, biosynthesis of PUFA, structure of cell membrane and signaling pathways in lipid resulting in incompatible life (Cunnane, 2003). Studies on fads2-/- mouse model had thrown light on the various effects of the deficiency of PUFAs, invididually,( ie, omega-3, omega-6 etc) and combined. In that study, FADS2 deficiency caused hypogonadism and sterility of male (azoospermia) female mice. Spermatogenesis is stopped in male fads2-/- mice occurred at the stage of round spermatids, leading to azoospermia. This is often caused by a damaged blood testis barrier BTB. BTB is formed by TJ and AJ protein complexes that are restricted to basolateral compartment of the more polarized sertoli cells (Fanning et al, 1998; Chapin et al, 2001; Ebnet et al, 2003). Similarly Thangavelu G etal (2007) have shown that the development of embryo was increased in Holstein cows that are fed with unsaturated fatty acids compared to those with saturated fatty acids. This shows that a diet rich in ÃŽÂ ±-linoleic acid facilitates the development of embryo when compared to that of linoleic or saturated fatty acids. Another observation which showed that, enriching the semen diluents with DHAs containing egg yolk prior to freezing did not enhance the sperm quality following thawing. In both human and in domestic animals, levels of the breakdown products of lipid peroxidation, such as malondialdehyde and 4-OHalkenal, had no correlation with the semen quality. But, studies on chickens showed that dietary supplementation with more PUFAs, decreased the antioxidant status and semen quality (i.e, sperm concentration and volume). In this context, the significance of the role of the non-enzymic antioxidant, vitamin-E (a chain breaking antioxidant), which reverses the negative effects caused by the PUFA supplementation is to be noted. Besides all the sources that had been mentioned in this introduction, the final source of oxidative stress is the sperm itself. Defective human sperms produce ROS, which is directly proportional to the extent of the impairment of the sperm function (Deluliis 2006). Another reason for sperm being a source for ROS is that some authors believe that they contain more amounts of unsaturated fatty acids, mainly DHA and AA (Ollero M, 2000). Their study demonstrated that exposing the human spermatozoa to various PUFAs resulted in the accelerated production of free radicals, subsequent to peroxidation of lipids and DNA damage. There is an abnormal retention of remnants of cytoplasm and a presence of increased levels of unsaturated fatty acids in the immature or defective human spermatozoa, which generated high levels of reactive oxygen species. PLA2 gets activated due to this peroxidation of lipid, which enhances the production of more free poly unsaturated fatty acid from the phospholipid fu rther increasing the production of ROS. In this situation, the fertilizing potential of spermatozoa under increased oxidative stress with concomitant low antioxidant status and more ROs production, will decrease dramatically as observed various researchers and in various species. Dietary n-3 PUFA affects reproductive processes including ovulation oocyte development and sperm levels motility. The in vivo morphology of oocytes is improved through a high supplementation of n-3 PUFA (zeron Y, 2002). PUFAs stimulate the generation of in vitro ROS (Aitken RJ et al 2006). In males the fatty acid composition of the sperm membrane influences their fertility and fertile men have much higher sperm levels of omega-3 FAs as compared to infertile men. Infertility and premature birth are two womens health issues where omega-3 levels are implicated. omega-3 supplementation decreased the clotting in the endometrial cells of the uterus and improved the implantation rates of fertilized eggs. Lower concentrations of spermatozoon DHA in asthenozoospermic men are not due to diet but to some type of metabolic difference (Conquer JA). Fouladi et al (2010) have shown that the ovary regulates the effects of alterations in plasma n-3 and n-6 FAs, resulting in only small effects on th eir developmental potential. The cessation of growth and some health problems in growing rats fed with low PUFAs were reversed after feeding the same with high PUFA sources rich in 18:3 ALA (Burr and Burr 1930). Reproduction in cattle is influenced more by the type of fats (ie. PUFA or MUFA) than with just fats as it is, reveals the importance of PUFAs in reproductive processes. This is more highlighted because ruminants extensively hydrogenate PUFAs, thereby limiting their supply for absorption in small intestine. Eicosanoids-independent mechanisms such as modulation of intracellular signaling pathways transcription factor activity and altered gene expression (Das UN., 2000; Dentin R et al, 2005; Simopoulos AP. et al, 2002). Fatty acids in the oocytes are utilized during its maturation and are incorporated into its cytoplasm (Ferguson EM et al, 2006; Kim JY et al, 2001). Changes in the n-3 PUFA levels in the diet alter the fatty acid composition of the oocytes and its surrounding environment affecting the oocytes maturation; modulate the development of follicles, ovulation, embryo development and developmental competence such as its ability to involve in fertilization. The changes in the diet profile for the n-3 PUFAs also had altered mitochondrial properties and increased the ROS levels in oocytes, suggesting a role for mitochondria in the impaired embryo development. Sarah et al (2008) studied the effect of diet supplementation of n-3 PUFA on the zygotes. Exposing the reproductive tract for a period of 22h (post hCG) found to increase the number of zygotes which are morphologically poor, especially when females were given a diet rich in n-3 PUFA. The in vivo-derived zygotes (which were morphologically normal) which were subjected to n-3 PUFA treatment failed to cleave and their development was delayed (Sarah et al, 2008). This was due to the impaired mitochondrial metabolism. Low and high levels of omega-3 concentrations in the blood have been implicated in various conditions. Hong et al. (2002) have observed n-3 FAs increase apoptosis in colonocytes when coincubated with butyrate. Eicosopentanoicacid increases oxidative stress leading to lipid peroxidation in Walker 256 rat tumor cells besides decreasing the mitochondrial membrane potential (Colquhoun A et al 2001.). in oocytes this change in mitochondrial membrane potential is observed to be a consequence of metabolic inhibitors (Van Blerkom J et al 2003) and have been correlated with developmental arrest in mouse two-cell embryo increased fragmentation (Acton BM et al 2004) and the rate of embryo development in the human (Wilding M et al 2001). Low omega-3 FA in blood leads to increase in menstrual pain. Lipids of the Oocyte are crucial for the energy requirement of the preimplantation zygote. They also participate in fertilization and in the subsequent cell differentiation (Amri et al., 1994). Oocytes that are oxidatively damaged have a low levels of PUFA and are unable to undergo fertilization (TarÄ ±Ãƒâ€šÃ‚ ´n et al., 1996). The levels of arachidonic acid and docosahexaenoic acid as well as lipid peroxidation in blood and seminal plasma of normozoospermic males from infertile couples compared with that of fertile volunteers indicate that systemic oxidative stress resulting in increased lipid peroxidation and an alteration in the fatty acid profile which may be responsible for infertility in men (Oborna I et al, 2009). The omega-6 or -3 fatty acids are the precursors for various metabolites produced in sperm and ovum which are necessary for fertilization. The precursors from omega-3 are less potent in generating ROS than omega-6. Therefore the gametes will be less affected by the effects of ROS under this condition. An imbalance in the omega-6-to-omega-3 ratio has been linked to various complications; like polycystic ovarian syndrome PCOS low sperm count etc. Treatment of cumulus-oocyte complexes (COCs) with ALA significantly increased the percentage of oocytes at the metaphase II an increase in the percentage of cleaved embryos the blastocyst rate and better -quality embryo compared with untreated controls while higher doses of it were detrimental (Waleed F et al, 2009). Thus the omega-3 FAs and the Redox regulators have multifarious roles before during and after the fertilization process. The role of the polyunsaturated fatty acids is important in both the physiology of sperm and ovum. This is highlighted by their key role in the maintaining the fluidity of the membrane of the sperm, which is needed for fertilization. Further, they are also a important part of the specific class of fucosylated slycosphigolipids, which are important for the male fertility. Besides these, they are also sources of alkoxyl and peroxyl radicals, to help these cells in the event of damages arising due to oxidative stress.

Essay on Picture of Dorian Gray: Art Cannot Substitute Life :: Picture Dorian Gray Essays

The Picture of Dorian Gray: Art Cannot Substitute Life      Ã‚  Ã‚   The Picture of Dorian Gray, by Oscar Wilde, is the story of moral corruption by the means of aestheticism. In the novel, the well meaning artist Basil Hallward presets young Dorian Gray with a portrait of himself. After conversing with cynical Lord Henry Wotton, Dorian makes a wish that dreadfully affects his life forever. "If it were I who was to be always young, and the picture that was to grow old! For that I would give everything! Yes, there is nothing in the whole world I would not give! I would give my soul for that" (Wilde 109). As it turns out, the devil that Dorian sells his soul to is Lord Henry Wotton, who exists not only as something external to Dorian, but also as a voice within him (Bloom 107). Dorian continues to lead a life of sensuality which he learns about in a book given to him by Lord Henry. Dorian's unethical devotion to pleasure becomes his way of life.    The novel underscores its disapproval of aestheticism which negatively impacts the main characters. Each of the three primary characters is an aesthete and meets some form of terrible personal doom. Basil Hallward's aestheticism is manifested in his dedication to his artistic creations. He searches in the outside world for the perfect manifestation of his own soul, when he finds this object, he can create masterpieces by painting it (Bloom 109). He refuses to display the portrait of Dorian Gray with the explanation that, "I have put too much of myself into it" (Wilde 106). He further demonstrates the extent to which he holds this philosophy by later stating that, "only the artist is truly reveled" (109). Lord Henry Wotton criticizes Basil Hallward that, "An artist should create beautiful things but should put nothing of his own life into them" (Wilde 25). Ironically, the purpose of Basil Hallward's existence is that he is an aesthete striving to become one with his art (Eriksen 105). It is this very work of art which Basil refuses to display that provides Dorian Gray with the idea that there are no consequences to his actions. Dorian has this belief in mind when he murders Basil. Here we see that the artist is killed for his excessive love of physical beauty; the same art that he wished to merge with is the cause of his mortal downfall (Juan 64).

Identity Changes in The Count of Monte Cristo :: The Count of Monte Cristo

Identity Changes in The Count of Monte Cristo The Count of Monte Cristo is a very sourceful book with characters creating different and new identities. Fernand changes to Count de Morcerf during the time of Dantes' imprisonment, Mercedes changes to Countess de Morcerf after her marriage to Fernand, Cadderouse changes to M. Pilletin, Benedetto changes to Andrea Cavalcanti to disguise and murders Cadderouse, and last but certaintly not least Edmund Dantes with the various identity changes. Even though these characters names are just being changed or in Dantes' case, changing their names, this still means creating various identities. In every identity change, there is a different name or "alias" as some people call it, and with every name comes a different identity. Dantes had to create a different personality to go with each new character to keep himself disguised. Just like anyone else who may be popular, people feel the need to change their identities for many different reasons, some more commonly used than others. People who ch ange their identities may feel the need to change their identity, because it lets you be someone different, it's unique, it defines who you really are or who you want to be, it allows you to hide or get away from yourself and others, and many other reasons. For these reasons or at least some of them, I feel that Dantes, the main character of this book creates a new identity so many times. The main reason I believe that he changed his identity so many times was to hide himself Edmund Dantes from the people he confronted. As I stated before, Edmund Dantes created these different identities to hide from the other characters that he confronted in the book. He confronted many people whom he had confronted in the past. Appearing as Dantes would have probably caused more conflict between him and those characters. For example: I believe the first identity change came after he escaped from prison and found the treasure. Dantes had disguised himself into the priest Abbe Busconi. He had an encounter with Fernand earlier in the book (p. 88-89) and did not want him to recognize that he was Edmund Dantes, the man who was once engaged to Mercedes. Therefore, I feel that he was hiding himself from Fernand as disguising himself as a priest at this time and could have believed that Fernand would confess to him about being involved with the conspiracy of getting Dantes locked up. Identity Changes in The Count of Monte Cristo :: The Count of Monte Cristo Identity Changes in The Count of Monte Cristo The Count of Monte Cristo is a very sourceful book with characters creating different and new identities. Fernand changes to Count de Morcerf during the time of Dantes' imprisonment, Mercedes changes to Countess de Morcerf after her marriage to Fernand, Cadderouse changes to M. Pilletin, Benedetto changes to Andrea Cavalcanti to disguise and murders Cadderouse, and last but certaintly not least Edmund Dantes with the various identity changes. Even though these characters names are just being changed or in Dantes' case, changing their names, this still means creating various identities. In every identity change, there is a different name or "alias" as some people call it, and with every name comes a different identity. Dantes had to create a different personality to go with each new character to keep himself disguised. Just like anyone else who may be popular, people feel the need to change their identities for many different reasons, some more commonly used than others. People who ch ange their identities may feel the need to change their identity, because it lets you be someone different, it's unique, it defines who you really are or who you want to be, it allows you to hide or get away from yourself and others, and many other reasons. For these reasons or at least some of them, I feel that Dantes, the main character of this book creates a new identity so many times. The main reason I believe that he changed his identity so many times was to hide himself Edmund Dantes from the people he confronted. As I stated before, Edmund Dantes created these different identities to hide from the other characters that he confronted in the book. He confronted many people whom he had confronted in the past. Appearing as Dantes would have probably caused more conflict between him and those characters. For example: I believe the first identity change came after he escaped from prison and found the treasure. Dantes had disguised himself into the priest Abbe Busconi. He had an encounter with Fernand earlier in the book (p. 88-89) and did not want him to recognize that he was Edmund Dantes, the man who was once engaged to Mercedes. Therefore, I feel that he was hiding himself from Fernand as disguising himself as a priest at this time and could have believed that Fernand would confess to him about being involved with the conspiracy of getting Dantes locked up.

That Was Then This Is Now :: essays research papers

The 70’s life style was wild, free, and uncontrolled. Teenagers did whatever they wanted. They partied, stole things, sold drugs, and participated in gang fights. Today, teenagers are more disciplined and have more restrictions. Parents and police are aware of teenager’s lies and trick’s and their participation in unsafe activities. According to S.E.Hinton’s novel, That Was Then, This Is Now, the freedom teenagers have in today’s society is comparably less than the freedoms experienced by teenagers back then. The main characters in the novel, Mark and Bryon which is compared to experiences typical teenagers today encounter. With, all the responsibilities most parents had back then, it seemed like their children weren’t a priority. Most, parents allowed their children to leave the house to do what ever the teens wanted. Teenagers could walk freely with friends with no supervision. If teenagers were injured in fights parents wouldn’t bother to care. Parents back then didn’t realize the hazards and safety concerns of the outside world. Parents would allow their children to go with friends, making no restrictions on curfew, or the activity they were taking part in. Parents were also caught up in the more important things in their life for example working long hours to put food on the table and provide shelter and clothes for their family members. In the novel Bryon realized and stated â€Å"Mom never worried about Mark and me,† Pg 105. Today, parents are more aware of the dangers that can affect their children because of information from T.V news reports and media. Parents also f ear for the safety of their children and if they are getting involved with the wrong friends so they have constant surveillance. ie. Cell phones â€Å"firefly,† and Internet Chat. The surveillance of police in the past 40 years has drastically increased. Police were unaware of the effects teenagers could have on society. Policed believed that teenagers were still kids and couldn’t cause a lot of trouble. The novel proves that police didn’t worry about patrolling or searching for trouble that may involve teenagers because Bryon said â€Å"The police didn’t know about the hippie house, it was safe,† Pg 121. Cops or police didn’t worry or think that teenager’s would do awful things to affect others or themselves. Police had less surveillance over gangs and criminals. At present, police are always patrolling the malls, streets, and schools searching for gangs and violent or drug related situations.

Samson and delillah

The following case study is an exploration of the Australian film Samson and Delilah which features the impact that the volatile substance abuse [VSA] of petrol sniffing has on one of the characters in the film, Samson. I have chosen him to be the basis for my client and case-study and will begin by giving a description of the character, his family life and the social context to start this case-study. I will then provide an assessment and case formulation as well as Samson's psychosocial needs and his volatile substance abuse of petrol sniffing.The substance abuse counselling model hat I would draw on is explained, as well as the usefulness for Samson in the situation that he is in. I have explained the way in which I would work with Samson and also analysed research that is relevant to Samson's dependence on sniffing petrol and discussed any likely outcomes. In concluding this case-study I have listed any challenges that I feel he would face and identified any ethical issues that ma y arise. Background Information Samson is a 14 year old Indigenous Australian male who lives in a remote Aboriginal Community in the central Australian desert.Samson lives with his rothers who hang out in their run down shack, playing music from the moment that they wake up until the moment that they go to sleep. When Samson wakes up in the morning the first thing that he reaches for is his canister of petrol and starts sniffing the fumes that enable him to get high. Samson doesn't go to school or have any direction in life, he seems to be very bored and spends his days hanging around the community, doing nothing but getting high on petrol fumes.Samson runs away from the community with his girlfriend Delilah after Samson has a violent fight with his rother and Delilah is attacked by the older women after her beloved grandmother dies. They go to the city where they camp out under a bridge, they have no money and in order to eat, and have to rely on a homeless man that they meet to fe ed them or steal food from the local supermarket. Delilah is kidnapped as they are both walking along which Samson is oblivious too as he is so high on petrol fumes.His girlfriend is raped and bashed by the abductors, but when she returns back to the camp Samson is unconscious on the ground, passed out from sniffing petrol. Delilah tarts sniffing petrol as well and is hit by a car as they are walking along the road, which Samson is once more oblivious too, as they are both high on petrol fumes. Delilah recovers in hospital, comes back and takes Samson to a remote property where she intends on helping him to dry out, but finds him sniffing petrol again. Assessment of Samson Samson has been heavily abusing this volatile substance to the point where he is physiologically dependent on sniffing petrol .Behave Net(2013) explain that substance dependence can be diagnosed when an individual continues to use the rug, even though there are problems associated with the use of the volatile subs tance. Samson has built up a tolerance to the petrol and seems to need increased amounts of this substance in order to attain the desired level of intoxication. Rassool (2009) confirms this, stating that when a body adjusts to the habitual use ot a drug, tolerance occurs as higher doses ot the substance are needed to â€Å"reproduce the desired or similar cognitive, affective or behavioural effects† (p. ). Petrol sniffing is a form of volatile solvent abuse [VSA] that is more common in isadvantaged or isolated communities which reflects the history of cultural oppression, poor health, unemployment, recreational opportunity and geographical isolation of remote Indigenous Australians( Dingwall, Lewis,Maruff ; Cairney 2010). Research has shown that 14 to 17 year old Indigenous Australian males are more habitual in the use of VSA by using more frequently and longer than non- Indigenous users (Australian Government Department of Health and Aging Publications, 2004).High risk behav iours are associated with VSA due to the individual feeling a sense of eing invulnerable, which can cause accidents, injury and death (Cairney; Dingwall, 2010). VSA can also cause the individual to have violent outbursts towards other individuals as well as showing signs of slurred speech, confusion and stupor which can lead to seizures, brain injury and death (Australian Government Department of Health and Aging Publications, 2004).Samson is showing all the signs of chronic use of VSA in relation to his oblivion of all of the trauma that has resulted from his dependence on petrol. I feel that Samson is bored because of the lack of recreational ctivities as well as schooling, there also does not appear to be any cultural programs in place to guide him in helping him with a sense of identity, or any real family support including the sharing of the cultural knowledge of elders.Intervention Plan Although there are screening tools such as The Indigenous Risk Impact Screen and Brief Inte rvention Tool Kit (Amity Community Services, n. d), I feel that the best approach in helping Samson and his dependence on VSA, is to consult with community elders as he is not only a minor, but there are also a lot of cultural arriers that would make it very difficult to counsell him unless the person were specially trained. It would be especially difficult as Samson speaks his traditional language and very little English.Cairney and Dingwall (2010) find that it is hard for the problem of VSA to be managed and the impact of it to be understood by Indigenous communities as well as health and government services because of the severe cultural differences that occur between these groups. Aboriginal people have a kinship structure where immediate and extended family are seen as part of the roup and within Indigenous communities their health is seen as a collective of the emotional, social and cultural wellbeing of the community (Pattel, 2007).I have personally never worked with clients with VSA, but I feel that motivational interviewing would also benefit Samson's brothers and their community in helping them overcome the problems of VSA. Giddens-Tracey (2005) explains that motivational interviewing is non -Judgmental and avoids confrontation, it helps to raise awareness of the problems, risks and consequences as a result of certain ehaviours, and it is also helpful in the context of treatment planning.MacLean and d'Abbs (2002) also believe that the introduction of Youth focused programs and the accessibility of basic food, shelter and education would reduce petrol sniffing, which would greatly benefit Samson if these projects were to be put in place. Cairney and Dingwall (2010) also suggest that by replacing the volatile petrol with a non-volatile fuel derivative there will be a reduction in the supply of petrol to inhale. Treatment Process I believe that the first step that would need to be taken in the process ot treatingSamson is to have a doctor or health prac titioner examine him for any signs of medical complications. The Australian Government Department of Health and Aging Publications (2004) suggest that when dealing with chronic VSA, it is important for â€Å"mental state, organ and neurological examination, chest x-rays, blood tests and any additional tests that may be required to assess the presence of metabolic disturbances and morbidity to other organs such as the kidneys†(p. 142). SVA has been a serious problem in many remote Aboriginal communities and there are many rograms that have been put in place to help these Indigenous youth.The volatile substance abuse program (The Australian Indigenous Health Info Net, 2013) runs for 8 weeks offering residence to individuals participating in their programs. They also travel to remote communities to work with Indigenous youth who are having problems with petrol sniffing. Although these services would be great for youth in bigger communities with elder support, I feel that Samson would be more beneficial in attending compulsory treatment Wouth workers back petrol sniffing laws†, 2009) ue to his lack of family and elder support as well as his young age.By contrast If Samson did have the support of his brothers I feel that he would benefit from Cultural programs that would give him a sense of identity that teach him the ways of his ancestors by restoring the links to his traditional culture(MacLean& d'Abbs). Ethical Issues The first and foremost issue that would affect a counsellor working with Samson is their ability to be aware and respectful of any cultural differences or traditions.Westerman (2004) ,Vicary and Andrews (2001) McLennan and Khavarpour( 2004) ropose that due to non-indigenous health care workers being aware of cultural traditions and practices, many Indigenous Australians are wary of engaging in mental health services( as cited in Fan,2007). There is also the issue of gender roles in Indigenous culture, Fan(2007) also explains that it is common practice in health care to work with your same gender, so it may not be respectful for a female counsellor to work with Samson as he may feel shame, which may have a detrimental effect on his treatment and recovery process.As a counsellor there is also the ethical esponsibility of working with a minor, as Samson is only 14 years old. The Psychotherapy and Counselling Federation of Australia [PACFA] (2011) states that â€Å"Working with young people requires specific training, ethical awareness and competence. The practitioner is required to consider and assess the balance between young people's dependence on adults and carers and their progressive development towards acting independently' (p. 14). Therefore I feel that it would be advisable to refer Samson on to a culturally appropriate service that would be more equipped to help his needs.Conclusion In concluding this case study on a young 14 year old Indigenous Australian who is dependent on sniffing petrol we can see tha t Samson has built up a tolerance to the petrol and seems to need increased amounts of this substance in order to attain the desired level of intoxication. Petrol sniffing is a form of volatile solvent abuse [VSA] that is more common in disadvantaged or isolated communities which reflects the history of cultural oppression, poor health, unemployment, recreational opportunity and geographical isolation of remote Indigenous Australians.VSA can also cause the individual to nave violent outbursts towards other individuals as well as snowing signs of slurred speech, confusion and stupor which can lead to seizures, brain injury and death. The first step that would need to be taken in the process of treating medical complications. Cultural programs that would give Samson a sense of Cultural identity would benefit him greatly if he had support from his family but I feel that Samson would be more beneficial in attending a compulsory culturally appropriate service treatment due to the ethical issues surrounding his age.

Plagiarism research Essay

Introduction: The irresponsible illustration of others’ thoughts, words or point of views without the acknowledgment of the person from whose ideas it has been taken is called Plagiarism. Thus it is also using of others’ ideas and pretending to be the writers’ own. For understanding the meaning of plagiarism, it is helpful for understanding the creating and sharing of thoughts and views in an institution. The knowledge which we acquire is related and built from the knowledge gained previously. The knowledge which is gained is from others’ ideas and from that we create our own ides. While writing to the instructor about it, it is necessary to differentiate the new and your own ideas and the ideas of the people which are the building block. This distinction is made by giving credit by citing the source from which it has been taken. While citing a source, we are actually giving the reader the proof of the expert’s ideas. Wherever others ideas are used without the appropriate citation of source, plagiarism occurs. Plagiarism checker is applied to any of the work performed formally in any academic or scholarly medium or discipline. (Alex P, 2002) So for avoiding the involuntary plagiarism, we are supposed to develop the practice of giving acknowledging and saying gratitude to the original source Plagiarism can be avoided by only using others ideas and theories and expressing them as your own, quoting directly the exact wordings of the original source and paraphrasing all the ideas, point of views, theories, which are expressed in words either written or oral. It can also be avoided by citing sources while writing a report or completing the final project or using of the figures, facts and other statistical data by citing the actual source. Since the word plagiarism is come from the Latin word means kidnapping, thus plagiarism is stealing or kidnapping others thoughts and ideas. So others’ thoughts and words should not be taken for granted since they are their personal property and if used, then should be acknowledged. Stealing others ideas and replicating those ideas and then presenting those ideas as our own without giving any credit to the person whose ideas are taken is dishonesty and unethical, since we are using it for our own means. Thus any form of plagiarism is termed as cheating and it is strongly condemned and is not accepted anywhere. If someone steals others ideas as your own then it means that he is not capable of expressing his ideas and he has no thoughts of his own, or his ideas are not as worthy as others ideas. Thus stealing involves not only stealing others but also ourselves. (Ann, 2005). By this, plagiarist shows that he is unable to express his own ideas thus by plagiarism one is depending himself or herself with the ideas of others. In any organization the plagiarist is exposed to costly lawsuits to his employer. By this, plagiarist shows that he is unable to express his own ideas thus by plagiarism one is depending himself or herself with the ideas of others. In any organization the plagiarist is exposed to costly lawsuits to his employer. As a consequence plagiarism is a kind of fraud and thus no employee will be hired by an employer if his honesty is being doubted. Thus one gives self harm and also harms others and gives disrespect to others. If one understands plagiarism and still commits it the he is violating the integrity of others as well as of himself. References Kellogg, Alex P. (2002). Students plagiarize online less than many think, a new study finds. Chronicle of Higher Education, V. 48 Issue 23, p. A44 Lathrop, Ann, and Kathleen Foss. (2005). Guiding Students from Cheating and Plagiarism to Honesty and Integrity: Strategies for Change. Westport, CT: Libraries Unlimited.

Porters five forces Essay

Threat of New Entry: Obesity is a big problem in the United States which is becoming a government and healthcare issue. Weight Watchers has played a role in the development of a new national awareness of healthful eating, lifestyles changes, and weight control. Weight Watchers International had experienced it biggest threat mostly because of new competition and changes in technology. When the over the counter weightless drug launched it had a drastic effect on their market. Switching Cost – Weight Watchers dropped their prices not because they focused on consumers, but because they are more focus on the health insurance business. Employers are giving incentives to employees to use weight watchers for health insurance purposes. Threat of Substitutes: In the weight loss industry there are lots of substitutes but Weight Watcher appears to be in the business of helping people make lifestyle changes. However, of course they want to make a profit. Weight Watchers is innovative and this is the reason they have been around for 50 years. Weight Watchers realizes the growth in health insurance and realizes their strength is their brand and reputation. Bargaining Power of Suppliers: Presence of Substitute Inputs – Weight Watchers has the upper hand in regards to suppliers. They can turn to any alternative especially being an industry leader. Bargaining Power of Customers: Brand Identify-Weight Watchers has a great brand identity being one of the leading diet plans and having 1.4 active members. Weight Watcher uses many celebrities to market their brand to consumers. Rivalry among Existing Competitors: This force could be a big problem since new workout plans and diet products are always popping up on the market. Some diet plans are even using Weight Watchers’ formula for counting points and creating calculators. 1. Threat of new entrance3. Bargaining Power of Suppliers 5. Rivalry among Existing Competitors 2. Threat of Substitutes4. Bargaining Power of Customers Weight Watchers has a great thing going and will be around for years to come unless someone makes that magic pill to have the fat shed off you overnight. It seems as if the 5 Forces of Competitive Strategy is really working for  them. It also seems as if Weight Watchers understands its industry and where the industry is heading. They found themselves in the position to create a profitable company without totally relying on consumers. Internal forces The strongest part about the weight watchers program is the community and employee morale that comes along with the product. The program consist of two elements that really make the culture thrive. First off is the programs that it offers such as plans and dietary supplements. Second is the community and group support that really makes it hard to contest with. With all the human planning and preparation this is the key to internal success in the business market. External forces Strategy Development. (n.d.). Retrieved September 30, 2014, from http://strategyatheinz.blogspot.com/2013/05/shaping-weight-loss-with-five-forces-of_30.html

Ibm Risk Analysis

Relative Size in the Industry IBM is part of the technology sectors in the diversified computer systems industry (IBM: Summary for International Business Machines- Yahoo! Finance). The market cap is 254 billion with IBM making up 218. 6 billion. IBM is the largest company relative to the diversified computer systems industry. In a less specific industry of computers IBM only trails Microsoft Corporation by 12 billion dollars (â€Å"International Business Machines Corp. â€Å").Because of IBM’s large size relative to its industry the relative size does not pose a large business risk to IBM because they can leverage their large market share, capabilities, and achieve economies of scales. Acceptable audit risk is affected by the relative size of IBM in the industry it operates. IBM is a large global corporation and thus there are a very large number of financial statement users. The large number of financial statement users causes the auditors to set acceptable audit risk at a lower number and thus lowering planned detection risk and increasing the amount of evidence that must be accumulated.Major Competitors IBM’s major competitors in the diversified computer systems industry are Hewlett Packard Company Common, Teradata Corporation, Cray Inc. , and Silicon Graphics International (IBM: Summary for International Business Machines- Yahoo! Finance). These competitors do not pose a large risk to IBM because they have much smaller market-shares than IBM Hewlett Packard Company Common IBM’s closest competitor only has a market capitalization of 24. 4 billion and the next closes which is Teradata Corporation only has a market cap of 10. billion (IBM: Summary for International Business Machines- Yahoo! Finance). In the computer industry IBM’s major competitors are Microsoft, Apple, Oracle, Cisco Systems, and Intel Corporation (â€Å"International Business Machines Corp. â€Å") IBM due to operating in over 170 different countries in multipl e different industry segments and competitors vary by segment from large international enterprises to smaller narrowly focused entities and thus IBM recognizes 100s of competitors (International Business Machines Corporation 2011).Intense competition regardless of IBM being a leader in almost all segments however does increase risks for IBM such as price competition which lowers gross margin ratios, losing market share, and obsolescence of current products. IBM’s major competitors by business segment are discussed in the next section. Major Products & Competition by Product IBM’s major business segments are Global Technology Services, Global Business Services, Software, Systems and Technology, and Global Financing.Global Technology Services includes strategic Information Technology outsourcing services to transform clients existing infrastructures, global process services which includes process platforms and business process outsourcing, integrated technology services which are a project based portfolio of services to optimize IT which is built around key assets and patented software to drive efficiency, flexibility, productivity, and reduce costs, and the GTS services delivery which is responsibly or delivery of IBM technology worldwide. International Business Machines Corporation 2011) Global Business Services provides consulting and system integration which bring value to the customer by improving strategy and transformation, application innovation services, enterprise application, and business analytics and optimization. Global Business Services also includes application management services which provide assistance in application development, management, maintenance and support for software and custom and legacy applications. International Business Machines Corporation 2011) IBM faces major competition in the global services segments global technology services and global business services from the broad based competitors Accenture, Computer S ciences Corporation, Fujitsu and Hewlett-Packard Company. IBM also competes with India-based service providers, public accounting firms providing consulting services, and companies that focus on local market and niche service areas. International Business Machines Corporation 2011) IBMs software segment includes the sale of middleware software which enables clients to integrate systems, processes, and applications across a standard software platform. Operating systems are the software engines that run computers. Two thirds of the revenue from software is from annuity based recurring license charges and ongoing subscription and support.One third of the revenue comes from one time charge arrangements where customers pay up front for a license which is typically from one year of subscription and support but they can purchase subscriptions and support after the first year. Software offerings include information management software, trivoli software, lotus software, rational software, se curity systems software and operating systems. This segment is in a highly competitive market and the companies main competitors are CA. Inc. , Microsoft Corporation and Oracle Corporation. International Business Machines Corporation 2011) The IBM systems System Z, Power Systems, and System X range from general purpose and integrated systems designed and optimized for specific business, public, and scientific computing needs and form the foundation for IBM’s integrated offerings. Storage includes data storage products and solutions to help clients retain and manage complex volumes or rapidly growing digital information. They address vitally important issues such as security, compliance, storage optimization, and retention and archiving, availability, etc.Retail store solutions include Point-of Sales and self-service systems and include hardware, software and services. Lastly microelectronics include semiconductor design and manufacturing primarily for use in IBM systems. In s ystems and technology IBM’s major competitors are Cisco, Dell, HP, Oracle, and EMC Corporation. (International Business Machines Corporation 2011) Global Financing facilitates customers acquisition of IBM systems, software and services and includes client financing, commercial financing, and remanufacturing and remarketing.Client financing includes lease and loan financing to end users and internal clients with terms between 1 and 7 years. Internal financing supports long term client service contracts in the Global Services department and Global financing also factors a portion of the company’s accounts receivable. Commercial financing includes short term inventory and accounts receivable financing to dealers and remarketers of IT products. Remanufacturing and Remarketing includes equipment which is returned at the conclusion of a lease contract which is they sold or leased to another client internally or externally.The company competes with Cisco HP and non-captive fi nancing entities of companies like General Electric and banks and financial institutions and in remarketing the company competes with local and regional brokers and original manufacturers. (International Business Machines Corporation 2011) The nature of IBM’s products and the intense competition in all its business segments causes many risks on the audit as a whole and the audit of specific accounts.The overall audit risks because there are many inherent risks associated with intensely competitive environments which can cause products to become obsolete, loss in market share and lowering gross margin, and the inherent risks associated with financing. One particular account that is affected by this is inventory which should be checked for realizable value and possible obsolescence. The software and services that are provided to customers are highly complicated and are bundled together and thus sales and accounts receivable should be checked for proper classification and timing .Global financing poses many risks to IBM because of its exposure to the risk of economic downturns and the tightening of credit spreads and also there is a risk that the clients they provide financing for will not be able to meet contractual obligations and or default on payments. With global financing the auditors must make sure that leasing arrangements are properly accounted for and that the appropriate presentation and disclosures are included in the notes to the financial statements.For leases the audit objectives of classification, accuracy, and realizable value are of particular importance. Major Customers No clients represent more than 10% of the company’s revenue so lack of major customers reduces risk. (International Business Machines Corporation 2011). Having major customers could be risky because losing the major customer could have a large impact on sales; also having major customers could allow those customers to have bargaining power over IBM.IBM while it does not have any major customers it is overly dependent on the geographic region of the Americas for revenue. In 2011 the Americas were the source of 43. 1% of the total geographic revenue. (â€Å"International Business Machines Corporation- Financial and Strategic Analysis Review. â€Å") This over dependence on the Americas could cause substantial business risk due to the economic downturn in the Americas and if conditions were to become adverse and or demand were to decline this could hurt the business. â€Å"International Business Machines Corporation- Financial and Strategic Analysis Review. â€Å") Locations IBM operates in over 170 different countries and one of its major strategies is to expand into emerging markets. IBM’s major markets are Canada, France, Germany, Italy, Japan, the United States, the UK, the Bahamas, Belgium, the Caribbean, Cyprus, Denmark, Finland, Greece, Iceland, Ireland, Israel, Malta, the Netherlands, Norway, Portugal, Spain, Sweden and Switzer land (International Business Machines Corporation 2011).The emerging markets that IBM is focusing on which have higher market growth rates than the global average are countries in Southeast Asia, Eastern Europe, the Middle East and Latin America (International Business Machines Corporation 2011). This causes substantial risk for the company because each country is going to have different laws to which IBM must comply with or face possible law suits.The fluctuations in different currencies can cause a lot of risk to IBM because the value of revenue in certain countries could decrease substantially and they also must value the different currencies in US dollars for the financial statements. Other risks for companies that operate internationally include acquiring export licenses, laws and business practices that favor local businesses, trade restrictions, duties and tariffs, and the risk of not accounting for taxes correctly in the multiple jurisdictions that the company operates in.IB M operating in over 170 companies and is looking to expand into other emerging markets causes a substantial amount of risk for the company and should be considered when conducting the audit. First it affects the audit as a whole because the inherent risk and therefore risk of material misstatement is increased because of IBM’s international operations. Specific accounts and or assertions that are affected by this risk would be sales. Sales should be checked to make sure that the values are accurate and that the appropriate currency conversion rates were applied when changing foreign currency to US dollars.Another balance related audit objective would be accuracy and classification related to taxes payable and tax expense because tax laws are highly complex and the company would owe taxes to multiple local, state, and federal jurisdictions due to global operations. Another audit objective that should be checked would be that all necessary disclosures regarding law suits and ot her contingencies related to foreign operations are present in the notes to the financial statements and thus satisfy the completeness audit objective and the accuracy and valuation objectives in the presentation and disclosure-related udit objectives. Impact of Technology on Business Operations IBM is part of the technology sector and thus the impact of technology on the business operations of IBM is huge. In IBM’s business of being a computer and software manufacturer and service provider the pace of technological change is extremely rapid. IBM in order to be competitive with other major companies in the industry must be a leader in innovation and constantly be developing new products and capabilities to be competitive with other companies also trying to provide similar services in the same sector.Due to the rapid change in technology IBM must invest heavily in research and development which it does with annual expenses of approximately 6. 258 billion dollars, 5. 99 billion was for scientific research and application of scientific advances for new and improved products, their uses, and also services and their applications and the other 267 million was for product engineering (International Business Machines Corporation 2011).This investment in research and development is necessary but still has inherent risks because if competitors are able to come out with similar products to IBM’s products before IBM then they could lose a substantial amount of market share also the research and development process itself is a long and risky process because it may or may not result in a marketable product with sufficient consumer demand. Rapid technological change also has the inherent risks of causing IBM’s inventory to become out- dated and thus obsolete.Rapid technological change also affects the business operations of IBM because IBM will have a lot of intellectual property as a part of their assets on the balance sheet. In 2011 alone IBM was award ed 6,180 patents and in the last 19 years IBM has been awarded 47,000 patents and been the leader in receiving patents (â€Å"International Business Machines Corporation- Financial and Strategic Analysis Review. â€Å") There is a risk that IBM won’t value these intangible items properly and thus cause misstatements in the financial statements.Rapid technological change has the overall effect on the audit of increasing the amount of inherent risk in such accounts as intangible assets, and also research and development expenses. Specifically the audit of intangible assets will be affected because the auditor must pay specific attention to the valuation and allocation assertion and make sure that the intangible assets are valued at the correct amounts and that any necessary adjustments to the value of the intangible assets is made. Another balance related objective they should make sure the client satisfies is rights and obligations.The auditor should make sure that the clien t has the right to this intellectual property which can be satisfied by checking the related patents. The other account that must receive special attention is research and development. The auditor needs to make sure that all research and development is being expensed and is not capitalized and thus the classification of transactions related to research and development are properly classified as expenses and that related product expenses are only capitalized once the product has hit the market. Special Accounting PracticesIBM is affected by special accounting principles for revenue recognition. Revenue recognition for software vendors can be extremely complex and one of the complexities for software vendors is for multiple-deliverable revenue arrangements. Software vendors are able to account for individual products and services that are bundled together as a package separately if they can make a best estimate of each items fair value selling price. Companies must come up with vendor specific objective evidence (VSOE) of the fair value in order to account for them separately.If VSOE exists for undelivered items but not for delivered items the company uses the residual method but if VSOE of fair value doesn’t exist for the undelivered items then revenue cannot be recognized until VSOE of fair value does exist or all items have been delivered. Other issues that complicate revenue recognition for software companies such as IBM are whether or not new products are more than minimally different from existing products or whether it is just an upgrade.If an arrangement does include the right to an upgrade it must be determined whether the right is specified and whether VSOE of fair value can be determined or if it is unspecified and just included in PCS. Lastly if the company makes price concessions those must be analyzed to see whether they are stand-alone concessions or whether they expect to make similar price concessions to other customers because this could have a large effect on the realizable value of accounts receivable and the appropriate numbers to report in sales. (Triplett & Miller)The complexity of multiple deliverable revenue arrangements has a large impact on the audit. First and foremost the complexity of these accounting rules causes a large increase in the inherent risk. Specific audit objectives which are affected by these risks would be the realizable value of accounts receivable, the accuracy of sales, and the timing of revenue recognition in the sales cycle. If the company commonly makes price concessions then the realizable value of accounts receivable could be over-valued unless the company makes reasonable estimates of this and recognizes it with the original sales.Sales could be over or under valued if the VSOE of fair value is not accurate and the auditors must check that there is substantial evidence to support the prices the vendors come up with. Lastly the timing of sales could be greatly affected by these acc ounting principles because if VSOE of fair value cannot be established then revenue recognition must be delayed until all items in the arrangement are delivered. Works Cited â€Å"Diversified Computer Systems Overview: Industry Center – Yahoo!Finance. †Ã‚  Diversified Computer Systems Overview: Industry Center – Yahoo! Finance. Yahoo, 2012. Web. 30 Nov. 2012. . â€Å"FASB Accounting Standards Update Number 2011-02. †Ã‚  FASB. org. Financial Accounting Standards Board of the Financial Accounting Foundation, Apr. 2011. Web. 30 Nov. 2012. . â€Å"IBM: Summary for International Business Machines- Yahoo! Finance. †Ã‚  Yahoo! Finance. Yahoo, 2012. Web. 0 Nov. 2012. http://finance. yahoo. com/q? s=IBM â€Å"International Business Machines Corp. †Ã‚  International Business Machines Corp. : NYSE:IBM Quotes & News – Google Finance. Google, 2012. Web. 30 Nov. 2012. . International Business Machines Corporation (2011). 10-K Annual Report 2011. Re trieved from SEC EDGAR website  http://www. sec. gov/edgar. shtml â€Å"International Business Machines Corporation- Financial and Strategic Analysis Review. † Global