research shows the rise in antibiotic resistant pathogens through horizontal gene transfer. Located in the bacteria are plasmids. They are independent‚ self-duplicating‚ and allow bacteria to perform new functions/generate new products. Basically plasmids help their hosts to stop the action of antibiotics and become resistant. “Gene transfer must be integral and critical to the overall survival of bacteria‚ providing a way for them to adapt to difficult conditions” (Levy 2002‚ 83). Horizontal gene transfer
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Question 1: Prepare a variance analysis report based on the information in Exhibit 1. Would this be sufficient to explain the profit shortfall to Norton at the 8 AM meeting? This revenue variance is positive and favorable. That means they made more than the budget. However‚ the variance amount of expenses was $342‚060‚ which was unfavorable. That means they spent more than what they had budgeted for. The perform a variance analysis report Jenkins calculated would not be sufficient in order to explain
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HERNISCHFEGER CORPORATION CASE ANALYSIS 1. Describe clearly the accounting changes Harnischfeger made in 1984 as stated in Note 2 of its financial statements In 1984 they changed the depreciation method from accelerated methods to the straight-line for financial reporting purposes. This change included a adjustment of the residual values on certain machinery and equipment. They also included the products purchased from Kobe Steel‚ LTD and sold by them in their net sales. Moreover‚ they
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The Corporation Film Analysis The Corporation was based on a book written by Joel Bakan. It is a documentary film that looks at the history of corporation and follows them up until present day to illustrate their dominance in society. I found this film very interesting with me once being part of the corporate world and finding my way onto another career path for many of the reasons illustrated in this film. This film had an underlying statement of corporations’ number one concern was profit
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Sitting on the couch relaxed‚ Erik Hammer‚ my father‚ contemplates the questions asked about his past and the impact it has on him today. He recalls the fond memories of college and recollects the good and bad moments that made him the man he is currently. Due to college‚ he gained copious amounts of skills that he uses in an average workday or around the house‚ he learned how to work with people and problems‚ and he grasped a hold of adult life. He goes on to say how college revealed real-life situations
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RESEARCH DATA ANALYST JOB PROFILE SUMMARY JOB CATEGORY: JOB TITLE: Research Support Research Data Analyst JOB CATEGORY DEFINITION: This specialty covers the design‚ implementation and evaluation of various research projects. Functions include providing support in areas such as instrumentation‚ data management‚ laboratory operations and general administration. JOB TITLE DEFINITION: The Research Data Analyst gathers and analyzes data from various databases and sources‚ performing statistical and/or
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Financial statement analysis (or financial analysis) is the process of reviewing and analyzing a company’s financial statements to make better economic decisions. These statements include the income statement‚ balance sheet‚ statement of cash flows‚ and a statement of retained earnings. Horizontal analysis (also known as trend analysis) is a financial statement analysis technique that shows changes in the amounts of corresponding financial statement items over a period of time. It is a useful tool
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Horizontal direct effect Horizontal direct effect is a legal doctrine developed by the European Court of Justice (ECJ) whereby individuals can rely on the direct effect of provisions in the Treaties‚ which confer individual rights‚ in order to make claims against other private individuals before national courts. By virtue of the doctrine of the ‘direct effect’ of Treaty provisions‚ individuals can rely directly on EC law before their national courts. There is no need for implementation of EC law
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MEMORANDUM TO: Chief Financial Officer FROM: Controller DATE: August 4‚ 1990 SUBJECT: How to Report Earthquake Damages in the Income Statement CHHS Inc. has suffered extensive damages due to the after math of the October 17‚ 1989 San Francisco Bay Area earthquake that hit at a 7.1 magnitude on the Richter scale. Twelve of the twenty-two stores have been closed for a varying period of time due to the large damages that occurred. In total‚ damages have summed to
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The performance of ‘university students’ in the TV show “University” During the twentieth century people used to pay attention on domestic and global politics and economy since the world was just steady after the wars‚ people from different country started to restructure their own rules and develop new societies. While after the twenty-first century‚ they tend to emphasize on the variety of lifestyle‚ which mostly focus on amusement and recreation‚ the increasing lifestyle TV programs and magazines
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