Cost and financial management Coursework Example | Topics and Well Written Essays - 4000 words

Cost and financial management - Coursework Example The analysis will be based on the 2012 annual report. The consolidated financial; statements are analyzed through incorporation of the traditional techniques as well as the ratio analysis. The traditional techniques employed include the horizontal, vertical as well as, the trend analysis. Ratios are significant when analyzing the financial statement s of a given company. The ratios are, therefore, analyzed in this report to measure the profitability, liquidity and the solvency of the company. Everything in the report has been thoroughly analyzed and errors minimized to the most professional levels. Apologies are made in case any errors or omissions are identified in the report. The company is fully committed to achieving the best position in the market share in terms of leading the market as well as ensuring customer satisfaction in the delivery of their products and services. Various initiatives have been executed and are still being executed. These initiatives relate to the improve ment of the product with the aim of achieving their set objectives or goals. The good cash performance observed in the past years has rendered the liquidity of the company strong. At the year end of 2012 for instance, the net cash flow was 122.6 million pounds. About WS Atkins The headquarters of WS Atkins is located in Century Way, in the United Kingdom. The Company is an engineering consultancy firm based on the international boundaries. The operations specifications include management technical and engineering services. The services are offered to both the public as well as the private sector clients that are located globally in all economic sectors. They are termed as general contractors. It is a holding company whose significant operations are limited to consultancy in the engineering as well design fields. The company operates in the United Kingdom, in the Middle East, in Europe, Asia Pacific and Energy. Different segments are observed in the five continents. The areas of oper ation in the United Kingdom include designs in environment, water, education defense, aerospace and design of the infrastructure. A lot of operations in North America include management services. The company provides planning of infrastructure, management services in construction, engineering, and consultancy in the environmental field, urban planning, and program management services as well as architecture. The range of the services the company offers in the middle east include design services as well as project management and engineering services in transportation, building and other programs relating to infrastructure. Asia Pacific business provides or offer services relating to engineering, urban planning and design, planning, rail design services and architectural services. The services the company offers in Hong Kong and Energy are very limited. In Hong Kong, the operations lie on urban rail developments, while, in Energy, the services include both engineering and management o f projects services. The records outline that the company owns Poyry Plc since the year 2011. The major competitors of WS Atkins include AMEC Plc, Amey UK Plc and Bechtel Group Inc. the fiscal year that ended 2012 reported revenue amounting to 2735.50 million pounds. According to the 2012 annual report of the company, the year ended 31st March 2012 marked a turnover growth rate of 9 percent to 1,711.1 million pounds. At the end of March, the number of employees is 17,420. The

Evaluation of Hemodialysis Patients’ Tumor Marker

Evaluation of Hemodialysis Patients’ Tumor Marker CEA tumor marker level associates comorbidity of hemodialysis patients Purposes: Hemodialysis (HD) affects serum concentration of biomarkers. However, it remains unclear about the effect of HD on the levels of biomarkers, and efficacy of biomarkers in HD. The aim of this study is to evaluate the effects of HD on commonly used tumor markers. Methods: A total of 28 unselected patients (22 men, 6 women) with end-stage renal disease (ESRD), treated with maintenance HD, were enrolled in this study. GOT and tumor markers CA-153, CA-125, and CEA are measured. Results: The mean age was 57.6  ± 12.6 years, HD duration was 51.0  ± 34.0 months. Tumor marker CEA level is correlated to Charlson’s score of HD patients, levels of CA153 and CA125 are not correlated to age, duration of dialysis and Charlson’s score. GOT level is correlated to age, and Charlson’s score. Mean value of CEA level (5.9 ±4.0 ng/ml compared to normal value of 3 ng/ml for non-smoker and 5 ng/ml for smoker) is larger than normal value. Levels of CA153 (13.3 ±11.6 U/ml), CA125 (35.2 ±38.9 U/ml) and GOT value (20.4 ±8.9 U/L) fall in normal range. Conclusions: Concentration of CEA tumor marker is correlated with Charlson’s score which strongly correlated with HD outcome. GOT value is correlated with age and Charlson’s score which implies liver function drop in long term HD patients. Keywords: biomarkers, End-Stage Renal Disease, evaluation, hemodialysis, CEA. Introduction Hemodialysis (HD) is widely used for kidney failure patients who may represent a variety of underlying causes, including diabetes, hypertension, and glomerulonephritis. The dialysis membrane in artificial kidney tube filtrates out small molecules especially for small molecular weight proteins (i.e., et. al. shows that cancer-free HD man demonstrated significantly lower PSA compared to controls [8]. Here we examine the serum level of commonly used molecular biomarkers, i.e., CA-153, CA125, CEA, and GOT of HD patients. Patient and materials Study subjects Experiments performed in this study complied with the current laws and regulations in Taiwan, Republic of China. All procedures are followed by the ethnical guideline and approved by Kaohsiung Armed Forces Hospital committee, Taiwan. A total of 28 persons between the ages of 37 and 76 years with end-stage renal disease, receiving dialysis treatment three times per week, were enrolled in a prospective study in March 2008. Dialysis was carried out using a Nikkiso DBB-22B dialysis machine with 4 hours session. Dialyzer with APS 18MD (Asahi Kasei, Osaka, Japan, polysulfone membrane, surface area 1.8 m2, in vitro clearances for urea, 198 ml/min for QB-200 ml/min). Blood flow rate was setting at 200 ml/min. Patients with vascular success insufficiency which can’t reach required blood flow rate was excluded. Ultrafiltration rate (512 ±85 ml/h) was adjusted according to the patients’ needs. The flow and temperature of the dialysate was 500 ml/min and 37oC, respectively. Vascu lar access was either via an arterio-venous fistula (sixteen treatments), graft (nine treatments), or a Perm catheter (three treatment). Serum CA-153, CA125, CEA, GOT levels were measured before and immediately after HD using low-flux membrane. Blood/serum collection Serum samples were collected from HD patients during and after the course of HD treatment. 5 ml blood was collected in EDTA tube. The serum were then stored in 4oC and processed within 12 hours. The serum samples were centrifuged at 2000 rpm for 10 min prior to splitting into aliquots and stored at -20oC. Laboratory methods The serum levels of CA-153, CA125, CEA and GOT were measured with Abbott Axsym analyzer (Abbott Laboratories, Abbott Park, III). The reference ranges of the markers were: CA-153, 0-31.3 U/ml; CA-125, 0-35 U/ml; CEA, 0-3 ng/ml for non-smoker, and 0-5 ng/ml for smoker; GOT, 0-32 U/L. Statistical analysis The data reported are means  ± standard deviations (SD). Pearson correlation coefficient (r) was used for analyses of linear associations. Because the concentrations of serum tumor markers were not normally distributed, significance of differences was assessed by Wilcoxon Matched-Pairs Signed-Ranks Test. The level of statistical significance was always set at P Results Baseline demographic and clinical data We analyzed 28 patients, of which 22 were men and 6 were women. The baseline demographic and clinical data are summarized in Table 1. All patients are diagnosed as end-stage renal failure. The mean age was 57.8  ± 12.6 years. Mean dialysis vintage was 51.0  ± 34.0 months. Measurement of tumor marker concentration of hemodialysis patients The mean value of CA-153, CA125, and GOT fall in normal range (16.5 ±16.3 before hemodialysis, and 18.6 ±16.3 after hemodialysis, compared with 31.3 U/ml normal value, 35.2 ±38.9 before dialysis, and 34.3 ±41.2 after hemodialysis, compared to Correlates of serum markers Correlations between serum markers levels and age, duration of dialysis and Charlson’s score are tested. Of all variables, patient age and Charlson’s score are correlated with levels of some serum markers. CEA level was correlated with Charlson’s score (r=0.42, p=0.03) (Fig. 1).GOT level was correlated with age (r=0.42, p=0.02) (Fig. 2) and Charlson’s score (r=0.48, p=0.01) (Fig. 3). Other variables, including CA-153, CA125 is not correlated with age (r=0.07, p=0.7; r=0.2, p=0.3, respectively), and also not correlated with duration of HD, Charlson’s score (Table 2). Direct effect of hemodialysis on concentration of serum markers Since the data of CA-153, CA125, CEA and GOT fail in normal distribution test, Wilcoson signed rank tested is chosen to compare groups before and after hemodialysis. Groups of CA-153, CA125, CEA, and GOT before hemodialysis are not significantly different to that after hemodialysis (Table 3). Discussion CA-153, CA-125, CEA are commonly used tumor markers. CA-125 is a glycoprotein with high molecular weight (> 200 kDa), and is a cancer antigen for monitor mesothelium especially for ovarian cancer. Recently, CA-125 is used to monitor mesothelial cell viability in PD patients [9,10]. CEA is carcinoembryonic antigen with a molecular weight about 180-200 kDa, commonly used for monitoring gastric cancer [11], weakly correlate with carotid atherosclerosis [12], and with prognostic value of colorectal cancer in PD patients [13]. The mean value of CEA of 28 patients is higher than normal value, which is consistent with previous reports that patients with ESRD are usually with higher risk of cancer, and with higher levels of tumor markers [14]. In our cases, patient no.2, 5, 9, 13 and 27 were expired within 1 year after diagnosis. Patient no. 2 is finally diagnosed as hepatoma, patient no. 5 is cirrhosis of liver and died in septicemia, patient no. 9 is died in leukemia, and patient no 13 is died in lung cancer. It shows that high levels of CEA correlated with Charlson’s score which implies poor outcome, however it remain further confirmation. CA-153 is correlated to risk of liver disease. Though 8% patients were diagnosed liver diseases, but their GOT value fall in normal range, and CA-153 values of them were also normal. There are many reports indicated that long term hemodialysis may affect levels of biomarkers. We showed that biomarkers alter non-significantly after one HD procedure. It is interesting that recent report indicated acute effects of HD treatment on up- or down regulation of apoptotic genes in blood leucocytes [15] Tumor markers were produced by neoplastic cells, and can also be secreted by normal tissue. Many chronic diseases, e.g., inflammation, chronic bronchitis, cirrhosis of liver and renal diseases, affect the metabolism and elimination of tumor markers, may contribute the long term elevation of tumor markers. Our data show that short term effect of HD on patients is not significant. And all 4 serum markers are not correlated with duration of HD. It seems that the response of patients to HD doesn’t directly affect levels of these serum markers. However, CEA and GOT are shown to be candidates markers for monitoring HD outcome as they are positively correlated with Charlsonà ¢â‚¬â„¢s score. Table I Baseline demographic and clinical data GFR, glomerular filtration rate; NPCR, normalized protein catabolic rate, *Modified Charlson’s comorbidity score is calculated according to Beddhu S, 2000. Table II. Correlation of serum markers and age, duration of HD, and Charlson’s score. Table III. Comparison of serum tumor markers before and after hemodialysis Legends to Figures Figure 1.Scatter plots, regression line, and 95% confidence intervals reflecting correlations between serum levels of CEA and Charlson’s score of 28 HD patients. Figure 2.Scatter plots, regression line, and 95% confidence intervals reflecting correlations between serum levels of GOT and Charlson’s score of 28 HD patients. Figure 3.Scatter plots, regression line, and 95% confidence intervals reflecting correlations between serum levels of GOT and age of 28 HD patients.

A More Perfect Union: Japanese Americans and the U.S. Constitution Essa

A More Perfect Union: Japanese Americans and the U.S. Constitution Introduction Located on the third floor of the National Museum of American History, "A More Perfect Union" documents the forced relocation of thousands of Japanese Americans during World War II. The exhibit focuses on the violation of constitutional rights that occurred during this process. The purposes of this review are as follows: describe the scope, purpose, and message of the exhibit, analyze how that message is organized and communicated, evaluate the effectiveness of the exhibit, and interpret the exhibit as a cultural artifact. Description During the late 19th and early 20th centuries, many Japanese immigrated to the United States and started new lives on the West Coast or Hawaii. The majority of these people, as well as their children, held U.S. citizenship; however, due to the racial prejudice and distrust of World War II these Japanese Americans were denied their rights guaranteed in the Constitution. This statement is the overall message of "A More Perfect Union." "A More Perfect Union" begins with the image of the Constitution portrayed on a large wall. Nearby, the Bill of Rights is shown and explained. The privileges guaranteed by these documents are fully developed through prose and quotations. The freedoms associated with U.S. citizenship are all clear in the minds of the museum goers as they proceed to the next section. The second section of the exhibit contains information on the immigration and assimilation of the Japanese into the culture of the West Coast and Hawaii. This area shows how the first generation of immigrants, or issei, traveled over the Pacific to an entirely new nation and society. Many soon became citize... ...on. She felt the message of the exhibit was "to apologize for the Americans who acted out of hysteria in imprisoning a multitude of fellow citizens who were completely innocent." A large portion of her review is devoted to expanding this apology concept. In my opinion, the purpose of the exhibit should be to educate, not to ask forgiveness. Conclusion I feel that "A More Perfect Union" did an excellent job of telling the true story of the Japanese internment. It also was successful in celebrating the achievements of the Japanese American people. The only flaws I found in the exhibit were the unnecessary emphasis on Japanese American soldiers and the praising of the American people and their use of the Constitution. All other aspects of the exhibit, especially the artifacts and audio-visual displays, were suitably used to tell the story of the Japanese relocation.

Light Beer versus Dark Beer

Thesis StatementThere are several differences between light beer (which include the following: American Standard Beers, American Light Beers, American Wheat Ales, Belgian Wheat Ales, Hefeweizen, and Pilsners) and dark beer (which include Brown Ales, German Bocks, Nut Brown Ales, Porters, and Stouts). Some of the differences include their origins, the processes involved in making or producing it, as well as, their popularity since light beer is far more popular than dark beer.OriginBoth light and dark beer came to exist in 1772 (Chronology.. n.p.). The production of both began in 1587 when the immigrants of Virginia brewed ale through the use of corn (Chronology.. n.p.). Then twenty years after that, England sent its first shipment of beer to the immigrants of Virginia (Chronology.. n.p.). Two years after that, London were already looking for brewers to assist those immigrants of Virginia; back then advertisements which states, â€Å"American Help Wanted† were posted (Chronolog y.. n.p.). After that, the first brewery has been instituted in Manhattan by â€Å"Adrian Block and Hans Christiansen† (Chronology.. n.p.).The institution of that brewery aforementioned caused the birth of â€Å"Jean Vigne† who was the â€Å"first non-native American to become the first brewer horn in Manhattan† (Chronology.. n.p.). In addition to that, after a few years, â€Å"Governor Van Twiller† along with the â€Å"West India Company† built another brewery in New Amsterdam on Brewers Street (Chronology.. n.p.). This has been followed by another brewery which was built on Manhattan Island by Peter Ninuit (Chronology.. n.p.). After so many breweries have been instituted, a license to open a pub in Boston has been awarded to a man named Samuel Cole (Chronology.. n.p.).Three years later, the â€Å"first authoritatively recorded brewery in the Massachusetts Bay Colony under the control of Captain Sedgwick has been instituted† (Chronology.. n .p.). Then another brewery has been built located in Providence, Rhode Island which has been assigned and to be led by Sergeant Bauleton (Chronology.. n.p.). Immediately following that, â€Å"Samuel Wentworth has been given a license to operate and brew beer in New Hampshire† in 1670 (Chronology.. n.p.). Two more breweries were set up: one in 1683 which was set up near Bristol, Pennsylvania and another one in 1738 which has been established in Jekyll Island, Georgia (Chronology.. n.p.). Then finally after 34 years, dark and light beer have been concocted in England (Chronology.. n.p.).Process of Making ItIn making light beer, the first stage is to â€Å"steep the grain in water until it sprouts or germinates† (SF Brewers Guild.. n.p.). After that stage technically referred to as â€Å"malting†, the grain/malt is then heated and dried â€Å"in order to stop the malt from germinating further† (SF Brewers Guild.. n.p.) After that process known as â€Å"kiln ing†, the malt may be roasted further according to preferred color and flavor (SF Brewers Guild.. n.p.). The next step is to â€Å"process the dried malt in a mill in order for the outer coating of the grain to crack† (SF Brewers Guild.. n.p.).After cracking it will placed in a container then it will be poured with hot water (SF Brewers Guild.. n.p.). Here, the sugars contained in the grain will be broken down and released in the water and will consequently produce a sweet liquid called wort as well (SF Brewers Guild.. n.p.). After that the â€Å"wort† will be boiled for two hours and hops will be added (SF Brewers Guild.. n.p.).In making dark beer, the same processed is followed except that hops in dark beer are boiled 30 minutes or more longer (SF Brewers Guild.. n.p.).PopularityIt is said that college students are more likely to drink light beers. This is simply because it is easier to drink than dark ones. However, a medical breakthrough affected such popular ity of light beer because dark beer has been proven to prevent blood clots (Peck n.p.). In addition to that, it has â€Å"powerful antioxidant effects† (Fauber n.p.).ConclusionBoth light and dark beers were produced in 1772 sharing the same history. They differ, however in the process of making it since dark beers involve more time in boiling hops than in light beers. Also, in terms of popularity, although dark beers are proven to be good for the health, more people still go for light beers especially college students.ReferencesChronology of the American Brewing Industry. n.d. n.a. 22 October 2007http://www.beerhistory.com/library/holdings/chronology.shtmlFauber, John. Dark Beer Better for Heart. 11 November 2003. The Temple News.22 October 2007http://temple-news.com/wp-signup.php?new=media.wwwPeck, Peggy. Dark Beer May be Better for the Heart. 11 November 2003. WebMD.22 October 2007http://www.webmd.com/diet/news/20031111/dark-beer-may-be-better-for-heartSF Brewers Guild. How Beer is Made. n.d. n.a. 22 October 2007http://sfbrewersguild.org/beer.html

Aboriginals: the Mistreated Minorites of Canada

Aboriginal people are very passionate about their culture and traditions and believe that they are an important part of Canada’s past. Although their customs shaped Canada into a great nation, they are slowly fading into the background while competing with the French and English cultures. â€Å"Such an understanding gives no consideration to the presence and role of Aboriginal groups throughout history. † First Nation’s people do not receive a just amount of respect and equality in terms of their rights for land and freedom. Over the past century there have been several brutal protests that promote a negative, violent appearance towards all Aboriginals. In order to advance within society and claim land that is rightfully theirs, Natives have had to resort to planning court dates, forming petitions and writing threatening letters to the government. The Canadian government found ways to deceive the Aboriginals and get through loopholes to avoid granting reasonable wishes and staying true to their agreement. It is obvious that this Aboriginal versus government battle has been going on for far too long and it is an unfair challenge to the virtually helpless group of minorities. Throughout Canadian history Aboriginals have been judged for the way that they try to get recognition within society. Many citizens feel as if the Natives of Canada are violent and do not know how to control their actions. What people fail to see is that these bands are just mirroring the way they are being treated. Aboriginal groups have objected to uses of the environment by non-Aboriginal groups. † One of the most publicized protests in Aboriginal-government relations was the Oka crisis in 1990. The Mohawks of Quebec erected roadblocks to stop the construction of a golf course on disputed land, barricaded pathways to halt the movement of government vehicles, and got physical with some of the officers on patrol. After an 11 week stand-off the protestors were arrested and the Aboriginals could not retaliate. Finally, after 56 years of land disputation an agreement-in-principle was signed returning the land to the band. The government promised that the Aboriginals would receive land that was rightfully theirs and would not be disrupted again. This battle between the government and Aboriginals gives the impression that violent and inhumane behaviour is only coming from the Aboriginals, however the media fails to show the government retaliation. It is unjust to blame all of the violence on the Natives because both parties added problems to the situation. One of the first land claim agreements that acted as a stepping stone for other land claims that followed was the James Bay Treaty. Due to the fact that â€Å"the deal was controversial from the start† there were many signatories to make the treaty official. The agreement was shaped by Hydro-Quebec who wanted to ensure that they would make a profit from the Aboriginal people’s land. This land claim was negotiated under a great deal of pressure with numerous court days and lawyers present at every meeting between the groups. The Natives often thought that they were being taken advantage of and that they should not have to give up any of their land at all. â€Å"The Natives wrote letters to the Department of National Defence, organized joint actions with rural peoples and Aboriginal groups in the U. S. and Europe, met with European government representatives, held news conferences, and participated in demonstrations. † In order to join the community together, and peacefully riot against the government’s decisions, many petitions were signed by both Aboriginal and non-Aboriginal members within society. The negotiation ended after about a year due to the pressure from the Cree and Inuit to receive a just amount of benefits. In the end the Aboriginals received great care and all that was promised after the negotiation but felt as if they should not have had to work so hard to get what they deserved. Legal action had to be taken in order for the Natives to voice their opinions about their land. The Canadian government has always found loopholes and ways around subjects that they do not want to deal with or talk about. When they were approached by the Nisga’a way back in 1890 they brushed them off and told them that as long as they did not get in the way of development, their communities would go unharmed. â€Å"Aboriginal people maintained only certain hunting and trapping rights on the land. † The people of this group wanted to have a self-governed community and felt that they should have the authority to make decisions that would better their standards of living. Their first attempt at approaching the provincial government in 1927 was declined due to the fact that a law was in place prohibiting Indians to advance land claims. Finally in 1973 the Canadian government overruled the laws that were set and began to negotiate with the First Nation’s people in 1976. â€Å"Aboriginal peoples argued that their right to self-government existed because their societies historically had been organized and self-ruling. † The Aboriginals were given the freedom that they wanted and were granted permission for a self-governed community however many restrictions and by-laws were put in place to keep these people under control. The Nisga’a people are now living happily while still trying to work out some quirks on balancing the provincial and federal regulations with those of the self-government. The Aboriginal people of Canada have undergone a great deal of mistreatment from the government over the past century and it should not have to continue. Although rules have been made to ensure that this group of minorities receives proper treatment from society, many are faced with the challenge of racism and segregation from the rest of Canadians. Canada is considered a bilingual country with both French and English as its official languages. Maybe it is time that this country realizes that it was built by another culture too. Aboriginal awareness is not a subject that is touched upon in school and it would be very helpful if the government paid respect to the First Nations people. Aboriginals are equal and deserve the same respect and attention that the rest of Canada receives from the government on a day to day basis.