Sunday, March 31, 2019

The Differences Between International Financial Reporting Standards Ifrs And Current U S Gaap Accounting Essay

The Differences Between multi case Financial reportage Standards Ifrs And Current U S Gaap score EssayThe goings among world-wide Financial inform Standards (IFRS) and on-line(prenominal) U.S. gener solelyy accepted history principles argon numerous. worldwide Financial Reporting Standards (IFRS) argon principles- base Standards, Interpretations and the Frame gain (1989) adopted by the outside(a) be Standard Board (IASB). M whatsoever of the threadb ars forming part of IFRS be cognise by the older name of International account Standards (IAS). IAS was issued surrounded by 1973 and 2001 by the Board of the International Accounting Standard delegation (IASC). On 1 April 2001, the parvenue IASB took over from the IASC the responsibility for pr morseli go bying International Accounting Standards. During its commencement exercise meeting the new Board adopted existing IAS and SICs. The IASB has continued to split up precedents c altogethering the new specimens IFRS. chiefly Accepted Accounting Principles (generally accepted invoice principles) is a name utilise to refer to the standard mannequin of guidelines for monetary accountancy customd in any given jurisdiction which are mainly know as Accounting Standards. generally accepted account principles includes the standards, conventions, and rules accountants follow in recording and summarizing transactions, and in the preparation of monetary statement.U.S. generally accepted history principles and IFRS differ in key ways, including their constitutional premise. At the highest level, U.S. generally accepted method of accounting principles is to a greater extent of a rules-based trunk, whereas IFRS is much principles-based. This distinction whitethorn prove more difficulty than it initially appears, beca utilisation most(prenominal) accounting and finance professionals in the U.S. induce been schooled in the rules of U.S. generally accepted accounting principles. The overr iding littleon from their socio-stinting classs of study and work is this If you give birth an issue, look it up. Under U.S. GAAP, voluminous guidance attempts to oral communication intimately every conceivable accounting problem that might arise. And if that guidance doesnt exist, it generally is created. On the opposite hand, IFRS is a far shorter volume of principles-based standards, and consequently requires more ruling than Ameri dissolve accountants are accustomed to.Companies entangled in the exploration and development of crude oil and natural gas have the survival of choosing in the midst of cardinal accounting approaches the successful efforts (SE) rule and the full toll (FC) system. These differ in the treatment of specific operating expenses relating to the exploration of new oil and natural gas reserves.The ease sheet includes items that differ between International Financial ReportingStandards and Generally Accepted Accounting Principles volition be add ressed first. Balance sheet items include pluss (inventory, property, plant and equipment), liabilities (accounts account payable and opposite(a) marrows owed) and equity (ownership interest, usually in the form of stock).Inventory is any item open for barter or use in the return of an item that leave be sold. In valuing this inventory, GAAP allows for First-In-First-Out, Last-In-First-Out, Moving add up and Weighted Average. These are the quadruplet main methods used. IFRS does non allow the last in first out method. In times of increasing prices and equals, inventory scratch may go from apply and inventory valuation method other than LIFO. These inventory network result in improved reported earnings, but because the inventory profits are taxed, they reduce a telephoners net cash flow. Depending on the formation used, inventory values, profits and taxes trick be affected. To give you or so examples, the monetary statements of a company using the LIFO approach a s foreign to FIFO generally reflect* Conservation profits, because LIFO buffers the effects of inflation.* check matching of current cost with current revenue.* Lower liquidity, that is, a degrade current ratio.* Lower equity position, that is, a higher debt-to-worth ratio. (Gibson)IFRS takes this one filling away. In addition to this, IFRS required that the same formula be utilize to all inventory of a similar nature. GAAP allows for several(predicate) methods to be used.As throttle retirement during the toil of inventory is accounted for as a cost of the inventory using IFRS rules. Whereas, GAAP allows for it to be added to the carrying amount of the property, plant or equipment used to produce the inventory. With IFRS this cost volition stay with the fit sheet. GAAP would move it to depreciation which lowers earnings but increases free cash flow.A write-down of an asset is reducing the book value if it is over verbalize compared to current commercialise values. If a ne ed arises to reverse a write-down, IFRS allows it and GAAP does not. GAAP does not allow the revaluation of property, plant and equipment. It uses historical cost. IFRS, on the other hand, allows either historical cost or revalued amount (fair value at date of revaluation less subsequent accumulated depreciation and wrong losses).The rules concerning residual value have some differences too. Residual value is the amount you expect to be able to sell a fixed asset for at the end of its useful life. IFRS calculates it as the current net throw price and it may be change upwards or downwards. GAAP calculates it as the discounted present value and it may only be adjusted downward.Next, items such as depreciation and demands leave be addressed. Since these items are expenses, they pull up stakes affect the income statement. Depreciation is an expense that reduces the value of an asset as a result of wear and tear, age or obsolescence.IFRS requires more work when deprecatory items . Depreciation of assets with differing patterns must be depreciated separately. This means that each item would have to be accounted for separately. GAAP allows this but it is not required. With GAAP, all the depreciation would be able to be grouped together and listed as a organic requiring fewer entries. When capitalizing an asset, GAAP only allows interest. IFRS includes interest, certain ancillary cost and exchange differences that are regarded as an adjustment of interest. Being able to include these costs provide increase the value of the asset and provide for more depreciation. grunge and building leases is another topic where differences occur. IFRS considers land and building separately and GAAP considers them as a single unit unless land represents more than 25% of the total fair value.A couple of other items worth mentioning are contingent assets and marvelous items. Contingent assets are assets in which the possibility of an scotch benefit depends solely upon future events that cant be makeled by the company. overdue to the un demonstration of the future events, these assets are not placed on the balance sheet. However, they can be found in the companys fiscal statement notes. These assets, which are a great deal simply rights to a future potentiality claim, are based on past events. An example might be a potential settlement from a lawsuit. The company does not have enough certainty to place the settlement value on the balance sheet, so it can only talk round the potential in the notes. IFRS does not bring in contingent assets, GAAP does.Extraordinary items include the sales event of the subsidiary or the payment of a lawsuit. Extraordinary items are a liability that is foreign or infrequent in its occurrence. IFRS interdicts extraordinary items and GAAP allows them. Although rare and infrequent, extraordinary items can be substantial and be able to include them can have an impact on your financial statements.As you may be able to t ell, both have their advantages and disadvantages where compared to the other. in that location are some items in which benefits are drawn from IFRS and others that GAAP provides. There is an ongoing effort to address the differences and come to a consensus. At some point, the two different set of rules may be combined into one universal system.Works CitedDeloitte. IFRS and US GAAP A Pocket Comparison. July 2008. IASplus.com.Gibson, S.C. LIFO vs FIFO A drive out to the Basics. Oct. 2008. The RMA Journal.Hughes, S.B. and Sander, J.F. A U.S. Managers Guide to Differences Between IFRS and U.S. GAAP. 2007. Management Accounting Quarterly.Kumar, S. Differences Between IFRSs and US GAAP. 26 July 2006. Caclubindia.PriceWaterhouseCoopers. IFRS and US GAAP Similarities and Differences. Sept 2008. PWC.com.InventoryIFRS study on inventory can be found in IAS 2 and in Chapter 8 of the Wiley IFRS 2010 book. GAAP information on inventory can be found in ASC 330 and in Chapter 9 of the Wiley GA AP 2010 book.GAAP commentary (ASC 330-10-20)The aggregate of those items of tangible personal property that have any of the spare-time activity(a) characteristics a.) held for sale in the ordinary course of championship b.) in care for of toil for such sale c.) to be currently consumed in the production of goods or services to be available for sale.IFRS Definition (IAS 2)Items that are held for sale in the ordinary course of business in the process of production for such sale or in the form of materials or supplies to be consumed in the production process or in the rendering of services.GAAP IFRSAllowable be methods include FIFO, average cost, and LIFO Allowable costing methods include FIFO and the weighted-average cost. LIFO costing is prohibited Presentation at lower of cost or market required Presentation at lower of cost or net doable required further in rare instances (mining of gold, etc.) are presentation Certain defined touchs, including farming(a) products, at fa ir value in excess of cost allowted permit reporting at fair value in excess of substantial cost Lower of cost or market adjustments cannot be reverse Lower of cost or market adjustments must be change at a lower place defined conditions Recognition in interim periods of inventory losses from market Recognition in interim periods of inventory losses from market declines that sensibly can be expected to be restored in the declines that reasonably can be expected to be restored in the fiscal year is not required fiscal year is required Net realizable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale (IAS 2).Presently, there are two sets of accounting standards accepted for international use U.S. GAAP and the International Financial Reporting Standards (IFRS).US GAAP or simply GAAP are accounting rules used to prepare, present, and report financial statements for a wi de variety of entities, including globely-traded and privately-held companies, non-profit organizations, and governments. The Financial Accounting Standards Board (FASB) is a private, not-for-profit organization whose primary election purpose is to develop GAAP within the join States in the state-supporteds interest. The Securities and Exchange foreign mission (SEC) designated the FASB as the organization responsible for shot accounting standards for public companies in the U.S.On the other hand, the second set of accounting standard is IFRS (International Financial Reporting Standards), which is issued by the International Accounting Standards Board (IASB), based in London. Nearly 100 countries use it or coordinate their financial instruments. These countries or groups of countries include the European Union, Australia, and South Africa. musical composition some countries require all companies to adhere to IFRS, others merely allow it, or try to coordinate its own countrys s tandards to be similar. The IASB is works toward this goal in a partnership with some of the most influential accounting standard-setters crossways the globe.The globoseization of business and finance has led more than 12,000 companies in more than 100 countries to adopt IFRS. In the United States, the Securities and Exchange Commission (SEC) has been victorious steps to set a date to allow U.S. public companies to use IFRS, and perhaps make its ad pickaxe mandatory. In fact, on November 14, 2008, the SEC released for public comment a proposed roadmap with a timeline and key milestones for adopting IFRS, beginning in 2014.IFRS website states that the product between IFRS and US GAAP brings some benefits. Growing interest in the ball-shaped acceptance of a single set of robust accounting standards comes from all participants in the capital markets. Many multinational companies and national regulators and users co-occurrence it because they regard that the use of common standar ds, in the preparation of public company financial statements, will make it easier to compare the financial results of reporting entities from different countries. They believe it will help investors better understand opportunities. Large public companies with subsidiaries in multiple jurisdictions would be able to use one accounting language company-wide and present their financial statements in the same language as their competitors.Another benefit some believe is that in a authentically global economy, financial professionals, including CPAs, will be more mobile, and companies will be able to easily respond to the human capital needs of their subsidiaries round the world.According to aicpa.com, the most important specific differences between IFRS and U.S. GAAP are IFRS does not permit Last In, First Out (LIFO) IFRS uses a single-step method for impairment write-downs rather than the two-step method used in U.S. GAAP, do write-downs more likely IFRS has a different probability threshold and metre objective for contingencies IFRS does not permit debt for which a covenant violation has occurred to be classified as non-current unless a lender waiver is obtained before the balance sheet dateBased on my research, I have read from some SEC and AICPA critics and also individuals in favor of the introduction of IFRS in U.S. Most of common critics against the adoption of IFRS focus on similar areas. Remi Forgeas, a CPA states in article published in AICPA website his critics The usual difference noted between GAAP and IFRS is that the former is rule-based whereas the latter is principle-based. This principle-based concept generates concerns that it will be more difficult for a preparer to defend its position in case of litigation. Another point for discussion is the risk to see the standard setter becoming less independent and/or that the U.S. having less control on their accounting standards. The cost and the duration of the transition are often presented as a major hurdle, especially in this difficult stinting environment. The complexity of the transition and then its cost will depend for the most part upon the completion of the crossway. The crossroad process is expected be consummate in 2011. Assuming the SEC decides on 2015 for the year of transition, changes for companies should be less complex, since both standards will be foregatherd. Finally, the last issue is the human ingredient are the preparers, users, auditors experienced enough in IFRS? There is no query that specific training will be required to ensure IFRS are known by various categories of slew dealing with IFRS. Focusing on the situation today is probably not the right approach square there is today a lack in knowledge, but the situation is evolving rapidly.People favoring the introduction of IFRS in the U.S. states that the harmonization of financial reporting near the world will help raise the confidence of investors, generally, in the information they are us ing to make their decisions and assess their risks. The opposite is perhaps the clearer case. If accounting for the same events and information produces radically different reported numbers, depending on the system of standards that are universe used, then it is self-evident that accounting will be increasingly discredited in the eyes of those using the numbers.For those companies with joint listings in both America and another country, there should be substantial savings, especially in terms of preparation costs. Avoiding the burdensome U.S. GAAP reconciliation statement, required at present, would be a worth age prize.The good reasons why convergence with the U.S. should be pursued has been noted. There is, however, a downside to all of this for IFRS galore(postnominal) people also believe that U.S. GAAP is the gold standard, and something will be confounded with the full acceptance of IFRS. Other disadvantages are as follows Extra costs in the preparation of financial statem ents by all IFRS companies implementing new requirements and restating antecedently reported numbers. Changes have to be communicated and understood by all of those involved in preparing the accounts, auditing them and using them. Translations of the amended standards are required for the many languages in which IFRS are applicable. The changes have to be approved by the various national endorsement authorities and often incorporated into their legal systems. Continuous stepwise changes undermine the reputation of IFRS. Some might justifiably ask why high quality standards need such frequent amendments.WORKS CITEDAICPA IFRS Resources ifrs.com celestial latitude 11, 2010. WebAccounting Standard Codification fasb.org December 11, 2010. WebEpstein, Barry. Nach, Ralph and Bragg, Steven GAAP 2010. New Jersey Wiley, 2009. Print.United States Accounting Standards vs International Accounting StandardsJune 21, 2009 originationThis research project will inform the reader of the difference b etween the United States accounting standards and International accounting standards. The United States uses the Financial Accounting Standards Board (FASB) to issue financial reporting procedures. The International Financial Reporting Standards (IFRS) are issued by the International Accounting Standards Board (IASB). There are proposals for the United States to adopt the International standards. Financial reporting procedures are debated to the highest degree the United States using the Generally Accepted Accounting Procedures (GAAP) or following the global procedures. This project will also examine, compare, and contrast this debate.Discussion of depicted objectIn an article by Heidi Tribunella (2009),U.S. GAAP is considered rules based. Rules-based accounting standards, on the other hand, give strict rules that must be adhered to in order to in good order account for particular transactions. For example, lease accounting in the United States gives four criteria for determining if a lease is a capital lease. If a lease contains any of the following, then it is considered a capital lease and must be accounted for as such 1 ) a bargain purchase option 2) ownership transfers at the end of the lease 3) minimum lease paymentswith a present value of at least 90% of the FMV of the asset or 4) a lease length of at least 75% of the economic life of the asset. This is an example of very specific rules foraccounting for leases (Tribunella, 2009).Tribunella (2009) goes on to condone International accounting standards,International Financial Reporting Standards (IFRS) are issued by theInternational Accounting Standards Board (IASB), which was created in 200l. Previously, the International Accounting Standards Committee (IASC), founded in 1973, issued International Accounting Standards (IAS). When the IASB was created, it adopted the IAS and continued the work of the IASC (Tribunella, 2009).Gary K. lowly and Wayne B. Thomas (2004) explain the influence of the IASB on the global reporting standards including the U.S. GAAP.In 2000, the International Organization of Securities Commissioners (IOSCO), of which the SEC is a member, recommended to member countries that IASC standards be used in cross-border offerings and listings. The enforcement of International Financial Reporting Standards (IFRS) by exchange regulators will be crucial to the eventual acceptance of the IFRS around the worldIn October2002, the IASB and the Financial Standards Accounting Board (FASB) issued a memorandum of understanding, which formally stated their commitment to the convergence of IFRS and U.S. GAAP (Meek and Wayne, 2004).Jose Marrero and Thomas Brinker (2007) explain the efforts of the IASB and the FASB to merge their gives. over the last two decades, research indicates that developing a framework of globalaccounting standards favors the recognition of culture. Cultural differences will impact a nations concluding consensus regarding accounting standards. However, a fter years of discussion, a solution to the dilemma of conflux culture or international cultures and accounting standards has yet to be found. Currently, the International Accounting Standards Board (IASB) and the FASB are working on a principle-based framework for global financial reporting standards the cooperation of both the IASB and FASB will yield a uniform body of accounting standards allowing financial and investment advisers to view global investment opportunities on a more level playing palm (Marrero and Brinker, 2007). They also point out why certain business owners may not indispensability to follow global practices, Further, business owners are averse to abandon their localized business practices to appease the accounting standards imposed on the multinational companies, much less their bookkeeping and financial reporting standards to the jurisdiction of a U.S.-dominated accounting standard board (Marrero Brinker, 2009).David Bogoslaw (2008) talks about the converg ence in further detail,The uproar over fair value accounting practices, which some critics have blamed for the depths of the global financial crisis, threatens to sink a long-sought move by countries around the world toward a single set of international financial reporting standards (IFRS). The U.S. Financial Accounting Standards Board (FASB) has been working with Londons International Accounting Standards Board (IASB) since 2002 toward what accounting professionals call convergence. The Securities Exchange Commission (SEC) is expected to announce its road map for conversion sometime this month, which will probably include early adoption in 2010 for about cx of the largest U.S. companies with business operations throughout the world. The key difference between U.S. Generally Accepted Accounting Principles (GAAP) and IFRS is that U.S. standards are based on explicit rules while the international standards reliance on principles gives companies more room to use their judgment in dec iding how to recognize revenue and other key metrics. toleration of IFRS would also probably trigger a big tax ascending for U.S. companies, which would no longer be able to use the last-in-first-out LIFO inventory accounting method, which doesnt exist under the international standards. The LIFO method assumes that goods purchased most latterly are sold first and that the remaining items have been purchased at sooner periods, yielding a lower gross profit during high-inflation periods than the first-in-first-out accounting method (Bogoslaw, 2008).The main debate over switching accounting practices is further explained by Bogoslaw (2008) by stating,The debate over switching to accounting standards based on something less explicit than rules comes down to questions about whether the less explicit standard will provide adequate protection against lawsuits, says James Leisenring, director of expert activities in research at the FASB. You cant understand the debate about gratuitous vs. obligatory guidance (within IFRS) until you understand the litigation system in the U.S., where companies are more concerned about getting sued than in other parts of the world, he says. What its really about is safe harbors. What (IFRS skeptics) really want to know is if I do it in a particular way, am I home free or not? The explicit rules under GAAP may appear to offer safety, but the downside is there are so many of them that the odds of missing one or two are greater, he says. From Leisenrings perspective, the big accounting firms that are drawn to IFRS believe theyll get sued less since it will be harder to point to their mistakes. White agrees that some companies like the freedom allowed under IFRS to interpret standards to suit their convenience, which undercuts auditors ability to prohibit certain accounting choices (Bogoslaw, 2008).Bogoslaw (2008) explains two sides of the criticism this switch has been receiving. Many are for it, but some are against it.The most strid ent critics of migration to IFRS argue that the primary goal of the SEC and U.S. Treasury Dept. is attracting capital to U.S. markets, rather than ensuring that the highest quality accounting standards prevail. While attracting more capital to the U.S. is a valid business objective, its not clear we can do that by going to international financial reporting standards, says Ashwinpaul Sondhi, president of A.C. Sondhi Associates in Maplewood, N.J., who has served on CFA Institute committees. Paul Miller, a professor of accounting at the University of Colorado, would prefer to have competing standards, since the only standards all countries would be able to agree on would be very anaemic ones. He also believes a unified set of standards, rather than being helpful, would stifle much-needed innovation given that most of the existing accounting standards are more than 60 years old (Bogoslaw, 2008).Adam Pieniazek (2007) wrote in a research paper about the comparison and contrast of U.S. GA AP and International Accounting standards,Due to the uncertainty of what the future American accounting standard will be, individuals and organizations in the US, would rather have the FASB pick one of the options and concur that it will stick with it, rather than debate for eons over the positive and disallow aspects of the principles and rules based approach. As many prominent countries are already using the International Financial Reporting Standards, the representatives of American accounting must act now to align us with the IFRS otherwise we face potentially being shut out from the formation process of these standards which will affect all international companies. The FASBs cooperative work with the IASC will result in a true Global GAAP once the IFRS is aligned with the U.S. GAAP system, the American companies will issue statements according to the IFRS, as the SEC has declared that it will remove the reconciliation requirement once it is satisfied that IFRS are of a suffic ient standard. The completion of convergence will be a rise to the global economy, and inherently, all underlying economies, as it will standardize the practice of accounting, allowing more work to go into principles and theory research, and increase the pool of available and applicable accountants. No longer will investors have to reconcile financial statements to an accounting style they are familiar with and neither will accountants have to prepare statements differently in various countries (Pieniazek, 2007).ConclusionUnited States Accounting Standards and International Accounting Standards are two different practices in financial reporting, that come from different bases. These two practices are being worked on to converge and use a Global accounting standard. This convergence is creating much criticism. There are many countries that are currently using the International standards, and many more are starting to join. The FASB and IASC are working together to converge by 2010. This convergence will also make it easier for accounts to prepare financial statements reporting United States and International transactions.

Saturday, March 30, 2019

Estimating And Pre Contracts Quantity Surveying Construction Essay

Estimating And Pre thrusts criterion examine Construction EssayThe more(prenominal) or less important period of for each peerless(prenominal) jump proscribed is Estimating and Pre- films standard consume. C ar has to be taken at this stage, to produce a more accu tread and realistic appeal of the flip so that the leaf node is in knowledge of the financial requirement with no major surprises, for prospering completion of take in inwardly the determine out. Construction controls atomic number 18 always out of calculate and delayed completion view. The ii chief(prenominal) reasons argon each a wrong assessment of the constitute and duration for the completion of the image or the customer is existenceness deliberately proveed with a reduced calculate and a firm schedule for completion of eat. However the more or less commonalty reason is the combination of the approach and cartridge clip labels and the latter being employ by intimately advi sors / architects to convince the knobs to go a signal with the decl atomic number 18 unitaryself. The reduced budget and the tight conviction schedule is some time way away from the actual, which is the main reason for the collapse of the client.One of the bitter experience is with the Dubai Government highroads and Transport Authority being provided with a Cost depend of nearly 4.25 flyerion dollars (15.5 billion dirhams) for the Dubai Metro Rail Project, which went over budget and go across time limit bandage crossing 7.67 billion dollars (28 billion dirhams) disbursal with still subprogram of the net cogitation move being incomplete. As per RTA on that point were four reasons of the increase, first the send was extended by 4.5 km, secondly adding a station with few more kilometres of the rail, thirdly adding two more move on the Red Line and lastly the changing of the interior of the stations drastic whollyy and including foot bridge over. in any case to the fact that in my career of 10 years in Dubai, I fool noniced only one bewilder completed at heart the budget and within the either(a)otted tight time period. The project was executed with grievous management and proper either toldocation of resources to give the completion within a short period of time. However it is non fair to put the blame on Pre-Contracts bit deciding the major part of the fate of the expression project.ABSTRACTThe PCQS has to submit non-homogeneous inscriptions correspond to the various stages in Pre-Contracts.The various areas to be considered in the Pre-Contracts Quantity bungholevass stage are as following 1) Selection of group. 2) Collection of historic info. 3) Identifying key psycheals specialize in especial(a) field to order. 4) Incorporating inputs from various departments heads. 5) define and implementing a destiny a clear tone stoppage procedure. 6) following the various locomote according to the stage of the memorandu m submittal. 7) Team attracter to appoint and careen the work to the trustworthy personnel. 8) Quality Management, especially during the end of the forbearance date. 9) Preparing a more realistic constitute musical theme. 10) Back- entertaining by comparing the Engineers rate and the realistic bleak opened. 11) Client understructure puff the consultant prudent by asking to provide backups for the quantities and evaluate. 12) Including feedback and entropy provided from ongoing projects by broadcast Contract Quantity Surveyor. 13) Preparing of BOQ for Remaining Works of a contract later(prenominal)(prenominal) the resultant of the Main Contractor. 14) devising the Consultant liable for personify omens provided to clients, to cancel huge transition. 15) Quantity Surveyors to be fast and stainless in transaction with Notice to auditorers.To learn good lessons and invalidate emerging loss to the peniss of the braid indus testify, some case studies are bei ng provided.ESTIMATION AND PRE-CONTRACTS QUANTITY studyThe Pre-Contracts stage needs a very good Quantity Surveyor having a wide track down of experience with skills to manage the calculations with the on tap(predicate) software and most importantly the historic data available in the organisation for victimisation it as a base in Estimating.The honest procedure in the pre-contracts estimating is preparing the estimate during the advance Study, Preliminary goal, lowest aim and strong excogitate. For repetitive or similar projects, for which the organisation has good sound recent historic data, the difference mingled with all the stage estimates shall be very less, provided there is no drastic change in the scope of the work. The Quantity Surveyor shall spend a penny and keep standard judge derived from historic data and keep as common. It is better that the person preparing the estimates, derives the standard order himself, so that he is in knowledge of those items which are lumped into some whole rates or for those items whose cost to be eruptly calculated if possible, or just allow some percentage in the contingencies or whatever other contention item. As the stage hop ones the quantities and items becomes well be and whence only ease uping appropriate unit rates becomes a key factor. barely at each and all(prenominal) stage the Quantity Surveyor using whatever assumption shall keep records for any(prenominal) future justification of all the estimates still until the start of the project.The various stages of Pre-Contracts register submittal with approximate time frame is mentioned below coiffe 1 Preliminary studyOne page estimate directd by PCQS to be include by the Project Manager in is study report. coif 2 Preliminary Design (After virtually one month from stage 1) intensiveness 1 painful and Contract Conditions Sample copy from old(prenominal) project people 2 Specifications Sample copy pertinent to the projectV olume 3 BOQ Sample copy with item description and without quantities, relevant to the projectVolume 4 Drawings Relevant to the project, including standard drawings relevant to the projectPreliminary Design Cost Estimate One page estimate of the projectStage 3 final exam Design Document (After some one month from stage 2)Volume 1 peckish and Contract Conditions With all details relevant to the projectVolume 2 Specifications save relevant to this projectVolume 3 BOQ Actual items and quantities from drawings of this projectVolume 4 Drawings Relevant to the project onlyStage 4 lowest Design Cost Estimate (On the 7th day from stage 3)Final Design Cost Estimate Detailed cost estimate with quantities from drawings and contemporary market rates.Stage 5 sore Design Document (After approximately one month from stage 3)Volume 1, 2, 3 4 tippy and Contract Conditions Same as in stage 3 with internalisation of corrections and changes.Stage 6 Notice to Tenderers (Aft er the floating of Tender documents to the bidders and not after 10 days in the lead Tender opening date)It consists of a report stating the changes in all or any of the Volumes and the new pages.Stage 7 Engineers Estimate (On the day of Tender opening date, after all Bid documents are opened and is submitted to the Client separately)It consists of a fine cost estimate with quantities from drawings and current market rates, after incorporating all NTTs.Stage 8 Tender abstract (On the 14th day after stage 7)The PCQS has to unionize an analysis report of the bid documents submitted and compare it with Engineers Estimate.Stage 9 Contract Documents (After stage 8 and finalization of the successful bidder to award the contract)The PCQS has to compile all the documents of Volumes 1, 2, 3 4 submitted by the bidder and envision if all the NTTs are integrated and include if any missing. He has to alike include any situation peckish correspondence and changes as agreed. This docum ent is sent to the Contractor for him to terminate and sign. This signed document is then signed by the Client and hence the Contract is formed. One copy of this signed document goes to the Post Contracts portion, with which the office of the PCQS is completed.Below are the various formats used in Pre-Contracts DocumentsThe software call for is very nominal much(prenominal) as MS Word and MS Excel for preparing documents. And for calculating quantities MS Excel is most powerful which can be used along with Autocad, Microstation and Geopak.The Preliminary Study and Preliminary Design BOQ, consists of sample BOQ items with nil quantities as shown below trope 1The Final Design BOQ and Tender Design BOQ consists of actual work items with quantities calculated from drawings as shown belowFigure 2Preliminary Study and Preliminary Design Cost Estimate format is as given belowFigure 3Final Design Estimate and Tender Design Estimate is a detailed estimate with work items, quantities a nd rates, as given belowFigure 4A sample page of the Tender Analysis is shown below, which compares the rates and amounts quoted by three asserters. It also calculates the minimum, average and maximum rates of all the contractorsFigure 5The index of the Volume 1 Tender and Contract Conditions is shown belowFigure 6A sample of the unit rate calculation sheet is shown belowFigure 7 pragmatical APPLICATION OF PRE-CONTRACTS QUANTITY SURVEYINGThe study is fine tuned to Infrastructure projects equal Roads and Bridges and using FIDIC contract conditions and CESMM3 method of measurement. The following are important areas to be considered in Pre-Contracts stage.1) Selection of team depending on the project and client This is the job of the person in-charge of the QS team to select the particular QSs who shall be able to deliver the required project with trueness and in time. If the project is more specialised and unique then the key QSs shall have a better engineering background and inno vative skills to deal with cut downs which comes up during the provision of BOQ and estimate. However some portion of the work shall be similar to habit work, which can be do by other QSs. Thus within the team roles and responsibilities shall be divided as per calibre and capacity of doing the job. The most important aspect is of parley, i.e. each and either person of the team shall be communicated of any changes and share new development received from other departments or client.2) Collection of historical data from similar kind of projects The various stages of estimates are Preliminary Study, Preliminary Design, Final Design and Tender Design. The first two stages needs the estimate to be a one page estimate, having most of the items clubbed together to form a single line item same(p) Roadwork, in which the items include are proviso of formation, laying sub-base, road-base, prime coat, mineral pitch base course, tack coat, asphalt wearing course, road markings, trial tre nches, any demolition works, and so on The cost per meter square of roadwork can be calculated by adding the unit rates of all the above items, keep out for trial trenches and demolition works for which a percentage of around 5% of the unit rates can be applied. The per unit cost of bridges can be worked out by calculating the total cost of a concrete bridge from former project and then dividing it by the protrude area of the bridge giving us the unit rate of bridge per square meter. Thus in the prelude study and preliminary intention stage the major line items have to be identify and their most managely unit rate shall be derived in foothold of unit which can be calculated easily from the available drawing. Since the areas of roads and bridges are clear at these two stages, the quantities are defined in area unit. All the rates used in these line items, shall be taken from the recently opened huffy and if required apply uplift for inflation on a quarterly basis.3) Identi fying key personals specialised in particular field to co-ordinate during the progress of Bill of Quantities readying Depending on the type and nature of the project and the various departments involved like Highway plan section, structural design section, traffic study section, leaf blade structure section, landscape section, intelligent transportation section, various renovation departments, the QS team drawing card has to co-ordinate with respective section heads. The point of contact person shall be the same throughout the project. Any message or information passed on by sub-ordinates to sub-ordinates of QS section shall be communicated through the responsible section head. Frequent meetings shall be arranged between all the section heads, by the project manager so as to assure proper progress and to neutralise any delay by any team being lagging behind which shall effect the project delivery.4) Incorporating inputs from various departments heads including on-site and off-s ite The QS team can refer to the historic data available with their union for usage in the current project. In assenting to this, the PCQS also shall co-ordinate with the post-contract QS to get some feedback from the ongoing projects so as to rectify those breaks affiliated in previous documents and incorporate in their next submission. This procedure is commonly not followed practically as the two sections behave as separate distinct entity. But there shall be a better communication between the pre and post-contract QS and it can be achieved very easily by the head of the QS section with very little effort, enhancing the overall quality of pre-contracts works.5) Defining and implementing practically a clear quality check procedure before submitting the document to the client A very important procedure of quality check shall be included in the pre-contracts work, to provide quality documents for the clients. Any document after preparation and before sending it to the client sh all undergo quality check by Senior QS or experienced QS in the section. This procedure shall eliminate minor mistakes definitely and also have a check on major items to avoid any blunder in bar or description of items. It is sure that certainly the quality of the document shall be enhanced even if this procedure is implemented for atleast about 1 to 5 hours, depending on the time available for submission. This procedure of checking can be make effective by making the person sign the document after his checking of the document.This procedure can be followed if the internal audit plan cannot be followed due to time restrictions. However the normal internal audit procedures available with Corporate are good enough for a quality product.6) Following the various steps according to the stage of the document submittal Various steps has to be followed according to the stage of the submission, whether preliminary study, preliminary design, final design or stamp design. During the prelimin ary study the pre-contracts QS has to prepare only a one page estimate based on the key layout plan for e.g. Calculate the area of the road and bridges from the plan and then reckon it with the area of the road and bridges from the plan and then multiply it with the derived rates from previous standard projects. And consider percentages for services, landscape works, street lighting works, contingencies, etc. to arrive at the total project cost.In the preliminary design stage the PCQS has to submit a one page cost estimate and a detailed sample BOQ with the quantities as nil. The BOQ items shall be standard items, from previous projects relevant to the current projects. Even the tender and contract conditions is provided same from the previous similar project.In the final design stage, the Volume 1 Tender and Contract Conditions, Volume 3 Bill of Quantities and a detailed cost estimate is submitted. This stage is a more detailed stage and whitethorn be entirely distinct from the preliminary design, based on the changes being incorporated during this stage. The PCQS has to prepare volume 1 incorporating the description of the project, duration of the project, any milestone, any stage handover, the particular conditions of contract, penalties, liquidated damages, conditions for advance payment, performance bond fix form, tender bond form and the general conditions of contract. The volumes shall be a detailed BOQ, with no assumed quantities and all the items and quantities shall be derived from the available drawings. In addition to this there shall be a Bill No. 1 for prevalent Items, containing the items for Method Related charges and Time Related charges for the contractor to charge, so that he receives the initially invested money early as mentioned in this Bill. But some generation contractor uses this Bill to front load these items to get initial gather earlier as he shall put all his profit in the Bill and price less profit in the actual work items .The next submission is the Tender submission which is similar to Final Design submission, with the only difference that any changes in the drawings from Final Design to Tender Design has to be incorporated into the BOQ. bursting charge has to be taken in this document as it shall be provided to the Tenderers for bidding and any mistake at this stage shall be borne by the client and in turn by the Consultant.A real example of a very serious mistake happened by inserting the Quantity as One in the BOQ for costly items, whereas in the drawings there were huge numbers. The contractor being aware of this fact priced full(prenominal) for these particular items and later during the project execution, when the client got aware of this he claimed the superfluous amount from the consultant as it was a pure mistake of the consultant, by putting the item in the BOQ, but not putting the tiny quantity as per drawing. This could have been avoided by having a QC check before floating the docum ent as Tender.The cost estimate cognize as Engineers Estimate shall be provided on the date of the Tender Opening. In between the Tender submission and the Tender Opening, the consultant can issue a number of Notice to Tenderers to incorporate any changes in drawings or any tender documents. In this process, the PCQS can also rectify his mistakes which were not seen in the Tender Submission. The NTT is of standard form, consisting of serial numbers and the front page summarising the pages to be replaced or added from any of the Tender documents.7) Team leader to identify anD distribute the work to the responsible personNEL of various departments and within Quantity Surveying department The team leader of the PCQS has to carefully allocate and distribute debt instrument of preparing the Volume 1 and various parts of Volume 3 such as roadwork, bridges, landscape works, services, tunnel works, electromechanical works, etc. accordingly. Also he has to co-ordinate and be aware of inst ructions and details provided by different section heads for preparation of the BOQ. Any change in any of the service or other section, shall be communicated through the section heads to the team leader and the PCQS doing that part of BOQ. The project manager shall also be aware of all these communications.8) Quality Management, especially during the end of the submission date, when major design changes occurs As discussed earlier there shall be a specific quality management plan for the PCQS works for a better quality product to the clients. This can be achieved by conducting a 1 to 5 hour QC check of all the documents prepared before sending it to the client. Criteria of checking each document is to be set out and the document used for quality check shall be stamped and signed duly by the Quality checker QS and the Team leader so as to be responsible for the document. This procedure shall atleast make 90% bump of mistakes or blunder in any of the documents. This specially becomes rugged when huge changes in design are through when the submission date is very near and even getting 1 to 2 hours for checking is difficult. But it is suggested to have a quality check even in this tight schedule, when chances of mistakes are more.9) Preparing a more realistic cost estimate for Tender Opening After the tender document submission, the cost estimate cognize as Engineers Estimate is submitted to the client at the tender opening time. Care has to be taken in preparing this estimate for the following reasons, a) there shall not be large variations from the final design estimate, other than the changes in design. b) the estimate shall be reflecting the current market rate, since it is derived from a previously opened tender and hence inflation rate has to be applied. c) The estimate shall be within the range of the offers submitted by the bidders at the tender opening time. d) Justification and backbreaking copy proof shall be kept for those items, for which rates ar e not available from previous tenders and is derived from basic as there might be major differences when compared with the bidders. Since these proofs might be required to justify these rates at a later stage if the estimate is way out of the range of the lowest bidder. For the fact that certain clients fix the maximum limit of variation of engineers estimate as 15% and if it goes beyond it then the consultant is responsible for that variation.10) Back-checking by comparing the Engineers Estimate and the realistic tender opened, for future incorporation of any shortcomings After the opening of all tenders the offers of all the bidders shall be compared with the engineers estimate. This is submitted to the client which is a part of tender analysis report. However the consultant shall also check for items where the engineers rates have large variation from all the bidders and try to avoid this mistake in future estimates, to provide a more realistic estimate to the clients. Normally t he bill amount for General Items is considered as a percentage of the cost of work items and ranges from 15% to 30% depending on the class of the contractor and their overheads cost. But sometimes some of the contractors price these bill items less than 10% or even more than 30%, however we have to consider the average percentage from a majority of normal class contractors pricing.11) CLIENT CAN MAKE THE CONSULTANT RESPONSIBLE BY ASKING TO PROVIDE BACKUPS FOR THE QUANTITIES AND RATES Another way of achieving quality and accuracy in the BOQ and estimates, is by asking the consultants to provide backup and calculation of each quantity and rate. By checking this client can ensure the reality of the BOQ and the estimates.12) Including feedback and data provided from ongoing projects by Post Contract Quantity Surveyor to the Pre-Contracts Quantity Surveyor for future contracts in design stage One of the most important aspects of Quantity Surveying is the co-ordination and exchange of inf ormation between the pre-contracts and the post-contracts quantity surveyor. This is not done practically. However this can be done very easily by arranging monthly or bi-weekly meetings among them by their in-charge personnel. This will provide the PCQS the data about the new rates, missing BOQ items, quantity variation, claims due to BOQ, high rates for provisional items, high rates for mis-calculated BOQ quantities, to elaborate BOQ items description, insufficient BOQ description creating ambiguity of the scope of work. The comments and suggestions of the meetings can be used to incorporate in all the future tender documents to get a refined product for the client. This is a way by which the PCQS can assess the application of the documents prepared by them at site and measure the quantum of loss, occurred due to small or negligible mistake done during the pre-contracts period. This would also suggest the PCQS to include QC checks relevant to these mistakes in their checklist o f quality control.13) Preparing of BOQ for Remaining Works of a contract after the termination of the Main Contractor, to award the stay works to a new contractor This is a very rare case that the main contractor is ended and the remaining works is awarded to the new contractor. However, if this happens then the PCQS has to be very materialistic in preparing the BOQ for the remaining works. The BOQ of the balance works to be prepared by taking the difference between the tender quantity and the actual work done quantity at site. However, care shall be taken to prepare some new items such as manholes and such other works which are partially completed by the main contractor and remaining has to be done by the new contractor. These item quantities shall be accurate if possible to be measured at site and no assumptions shall be made, as if the quantities are less than actual, then the new contractor shall price it more, the excess of which shall be paid by the main contractor, it is no t good from an ethic point of view. Any item partially done and changeable of quantity shall not be included in the BOQ. Also to avoid major losses to the main contractor, items of this kind shall not be included in the BOQ, since the new contractor shall price it very high during tender stage, which we cannot control his pricing. However, if these items occur at site and if there is no BOQ item, then a better controlled new rate can be authorise by the consultant, minimizing the loss to the main contractor. Items like testing of pipes, duct proving etc. shall not be included in the BOQ as the new contractor shall definitely price it very high than the actual incurred by them.14) Making the Consultant responsible for cost estimates provided to clients, to avoid huge variation after the opening of the tender One important stage of the PCQS is to provide the cost estimates to the client. Sometimes the consultant might underestimate the cost of the project to make it look cheaper, so that the client goes ahead with the project and the consultant is free from the office of providing the most economical design for the client. This can be avoid by making the consultant responsible for the cost estimate and implement a fine, if the cost estimate varies more than +15% to -15% of the lowest bidder. Also the fees for the consultant design fees shall be based on the lowest of all bidders including the consultants cost estimate. In this case the client shall also take particular interest and ask justification for the rates being priced for the BOQ items by the consultant.15) Quantity Surveyors to be fast and accurate in dealing WITH Notice to Tenderers within A short period of time Notice to Tenderers provides a screen of cover to the mistakes or late design changes for the consultant and the client. Always these are issued within a short span of time in zipper and most probably having a risk of containing mistakes and errors being sent to the tenderers. Since the t ime is short and a lot of parts such as drawings, specifications or BOQ has to be re-issued there is chances of error. However this shall be avoided by having a quick and thorough QC check. If it is not possible to do even this check, then the consultant shall request from the client to provide an extension of time, for the tender opening. This would avoid and nullify any future major loss of money or ambiguity during the post-contracts period. Also this is good opportunity for the consultant to rectify any mistakes done by any of their department during the pre-contracts stage in the tender documents. In this notice even the consultant has to send in the answers to the queries raised by the bidders. Later on during the formation of the contract document, each page and every answer of the query forms an integral part of the contract document in Volume 1 and other Volumes as applicable. Notice to Tenderers, before publicise to the client who in turn issues it to the bidders, shall be authenticated by the responsible heads of department, who is related to the contents of the Notices.The PCQS responsibility is the preparation of Volume 1 and Volume 3 and cost estimates at any stage. After the tender opening, even the preparation of the contract documents has to be done and thoroughly checked by the PCQS. A very systematic procedure shall be followed in preparation of the contract documents. Because, even if in the pre-contracts stage a mistake of the consultant is rectified in the subsequent NTT and that page is not incorporated in the Contract document, then the purpose of NTT is lost and the contract after signing has to be executed with that mistake, giving rise to disputes and claims. Initially the original Tender document has to be taken and then one by one the succeeding Notices shall be applied by the PCQS. He should take responsibility for all the Volumes, because the other department personnel might not come back or not have any documentation to repl ace the pages as mentioned in the NTT. A important point to be noted is that each and every page issued in each NTT shall become a part of respective Volume. Sometimes or more often there are certain discussions negotiation being held after the Tender opening known as the Post Tender stage.Each correspondence and documents submitted during this post tender stage shall become a part of Volume 1, as it shall be the deciding factor of the contract during a later part of the construction stage. Once the contract document is signed by both parties, ie. The client and the contractor then the contract is formed. At this point of time the responsibility is transferred from Pre-Contracts Quantity Surveyor to Post Contracts Quantity Surveyor.TO LEARN GOOD LESSONS FROM CASE news report TO AVOID MISTAKES AND AVOID HUGE LOSSES theme Study 1 The items for Drainage Manholes were included in the bill, but the quantity take-off from the drawings was not included in the Tender BOQ. The contractor knowing this fact priced it four times high, since the quantity in BOQ was unit and it did not effect the overall tender price. The client became aware of this fact that the actual Manhole quantity is more and the client shall have to pay around 5.48 million dollars (20 million dirhams) more. The client wrote a letter claiming this excess amount from consultant.This mistake happened at the pre-contracts stage, due to non-inclusion of the working(a) of the Drainage bill quantity done by team member into the main BOQ excel file.Conclusion Teamwork is important and each team member shall ensure that his part of work is included in the main work.Case study 2 Due to lack of time the area of concrete retaining mole was calculated as length multiplied by average height of 3.5m. During the execution of the work, the actual quantity seemed to be three times more than the quantity mentioned in the BOQ. This excess amount was out of the clients budget and he asked a justification from the c onsultant.This mistake happened since the QS preparing the quantities did not refer the road profile drawings in which, the starting and end point stating the heights of retaining wall were clearly mentioned.Conclusion To check each and every drawing while calculating quantities, referring to partial drawings shall definitely mislead and create error.Case study 3 Due to non-availability of time between Tender document publicize date and Tender Opening date and also the pressure created from the project manager, major electro-mechanical items were missed from the Tender BOQ. Later on during construction period, lot of variations cropped up and the consultant was responsible for this loss to the client, as the contractor would have priced these with a competitive rate during the tender stage as compared to the present new rate.Conclusion This mistake happened due to the pressure created by project manager to complete the work in short time. However this could have been avoided by ex tending the tender period and giving sufficient time to issue a proper well developed NTT.Case study 4 The client asked to submit all the four stage documents of the pre-contracts stages urgently one by one, by

A Report on Health and Safety in Architecture

A Report on Health and condom device in ArchitectureIn simple terms, health and resort is rough identifying risks and eliminating or cont ringlet them to plosive consonant accidents and occupational ill-health. Today on that point is a high focus on base hit in the industry. Many companies harbour documented that the refuge and well be of their be giveners and fellow human beings merit the highest priority. In history, this is a major leap. If one looks at the approach and more deaths during projects such as the great Chinese w either(prenominal), which is still measured to be the largest gimmick project to date, the dive is visible. angiotensin converting enzyme ancient Chinese falsehood states that each stone in the great Chinese wall stands for a biography gone during the walls edifice. Although no files argon obtainable this myth may be ne arr to occurrence than we would like to think. Archaeologists comport revealed thousands of bodies c overt in the fou ndation of the wall. Bodies were also characterd to make up the walls thickness. It has been estimated that millions of workers lost their lives overdue to accidents, strong physical labour, hunger, and disease. This is in the order of size of a life per metre of wall lengthStatistics from the UK Health and Safety decision maker bear witness that normally one or two people are killed both week as a effect of device work. Occupational ill-health, which gage build up over time, accounts for further loss of life. This fact sail provides an foreword to health and guard best practice for twirl companies and reflexion industry professionals, clients and their advisors. 2.2 million people work in Britains twist industry, reservation it the countrys biggest industry. It is also one of the most risky. In the last 25 years, over 2,800 people wee died from injuries they received as a result of social system work. Many more have been prostituted or make ill.One in five constructi on sites failed health and base hit checks during the latest depicted object inspection proposal carried appear by the Health and Safety Executive (HSE), Inspectors from Britains workplace regulator visited 1759 refurbishment sites during March and checked on how 2145 contractors were complying with health and safe regulations.On 348 sites sufficiently grave risks were discovered to warrant enforcement action being taken either stopping work straight away or ordering improvements to be made (Phil Hughes, 2005).PROVISIONAL TITLEHOW CAN WE rectify THE SAFETY PERFORMANCES AT CONSTRUCTION SITES. STUDY THE DIFFERENT SAFETY MEASURES FOLLOWED IN GREAT BRITAIN.This paper investigates the vivacious safety measures at construction sites in Britain. The review of literature touches on the importance of safety in the construction industry, the types of construction hazards, British Labour Law on the protection against occupational risks and industrial accidents, construction site securit y, etc. The background of Britain is described a field of force of safety levels at construction sites is conducted done questionnaires. Conclusions are made about the legal approaches to the regulation of occupational safety and health.AIMS AND OBJECTIVESAimTo investigates the existing safety measures at construction sites. Study the importance of safety in the construction industry, the types of construction hazards, industrial accidents, construction site security, etc. abridgment the health and safety in British constructions.Objectives or Purpose of the studyTo achieve the goal of this study, it is submited toMake a brief overview of all health and safety in the present construction industries.Analyse the ways in which these safety measures are using in various construction industries.Study on British construction industries and their way of using safety measures.Identify recent accidents occur at construction industries in Britain. flak a brief comparison between the dif ference in safety measures using in Britain and other developing countries.Suggest various ways to reduce accidents at construction sites by using safety measures effectively. belles-lettres REVIEWDue to the current condition of the U.S. economy, the construction industry is throbbing. The add of financial support from both government and independent contracts has been adequately decrease contractors are going to have a hard time living and implementing their projects. winding deals are being broken wad and shut down due to a lack of capital while others are rolling without the correct needs, safety standards, and training programs. When the latter occurs there is a far greater risk for a construction accident to happen.Structures employ to urge on construction, such as framework and scaffolding, are often not inclined the importance they deserve, because of their momentary nature and because their cost is not recoverable from a single construction as a line item. Consequent ly, in numerous countries, the accident and failure rate for temporary structures are higher than those in eternal structures. Every industrial accident run lows to tragedies such as dent or death to persons, and damage to property and the environment, with all the linked address and indirect costs and effort. Economically and professionally more important is the fact that accidents also lead to delays in the construction process. All these add up to unwanted repercussions, not only on the workers and the organizations concerned, but also on the entire construction industry, the community, and, if the accidents and failures are sufficiently great or frequent, on the government itself. Most of the accidents and failures in momentary structures may be traced principally to minor mistakes in fabrication, to moderately inexpensive items of materials or equipment, and to oversight or negligence in the functioning of applicable codes and regulations (Alan Griffith, 2001).Statistic ha s shown that the number of casualty and changeless disablement cases due to accident at the Malaysia construction sites is one of the upmost as compared to the other sector. Even though the number of engineering accidents decrease but the benefits paid to the accidents victims are ever increasing. Hence, there is an burning need to mitigate this problem. There are three basic steps that should be taken namely identifying the hazard, assessing the risk and domineering the risk to ensure a safe and conducive working condition. Implementation of effective hazards control manners may require different approaches due to changing of working environment at the construction sites. Latest engine room employed at site had wiped out traditional method of construction and consequently bring in novel types of hazard to the industry.There is an state compulsion for workers to ensure their own safety and health and, in agreement with specific instructions and the preparation they have receive d, to make correct use of safety devices and observe all safety rules, both collective and individual, and any other means of protection, warning or control. This obligation also extends to the use of machinery, equipment, tools, substances and risky products to ensure that inappropriate use does not jeopardise the health and safety of other employees and persons who may be there in the place of work.The basis of British health and safety law is the Health and Safety at Work etc fiddle 1974.The Act sets out the general duties which employers have towards employees and members of the public, and employees have to themselves and to each other. These duties are unresolved in the Act by the code of so far as is reasonably practicable. In other words, an employer does not have to take method to avoid or reduce the risk if they are technically inconceivable or if the time, trouble or cost of the measures would be grossly disproportionate to the risk. What the law requires here is what superior management and general sense would lead employers to do anyway that is, to look at what the risks are and take probable measures to tackle them. The counsel of Health and Safety at Work Regulations 1999 (the Management Regulations) generally make more clear what employers are required to do to manage health and safety under the Health and Safety at Work Act. Like the Act, they apply to every work activity (Vivian Ramsey, 2007).The injure and death rate on buildings sites in London makes construction work the most risky job in the capital. People are hurt every day and on average someone dies every month. What makes this redden more appalling is that these are the least accident rates merely recorded. Our report is concerned with improving the health and well-being of Londons construction workers at a time when construction work is booming. Nearly 5 gazillion is being spent each year, just on new building projects. It is clear that we are not yet doing all we screw to stop accidents. The industry has set itself targets to reduce accidents, but is not yet on track to reduce these targets. Everyone involved in commissioning, delivering and working in construction still must do more to make this industry as safe as any other. We should not accept as a fact of life that construction work is dangerous and nothing lav be done. The 2012 Olympics is the perfect cabinet for how construction projects can be outfit and delivered to the highest standard. We do not want a repeat of the Situation in Athens where 14 workers died on the projects unswervingly associated with the Olympics and as many as 26 in the building of following transport infrastructure (Richard Fellows, 2001). make do safety does not exist. Safety is often defined as fetching acceptable risks. This recognises that in fact every activity, whether it is driving a car, planning in the kitchen or working on a drilling slicker has linked risks. By accepting that there bequeath always be a certain risk concerned it is possible to reduce risks, by dropping the chance of an unsafe event and mitigating its result. Lack of training has been accepted as one of the major contributory factors in accidents and ill health in construction. Many activities are made safe simply by ensuring that those doing the work have knowledge of and clear the importance of safe practices. The relative incidence of inspections depends on the nature and place of work. For example, following the first inspection, work at places over two metres in height require weekly inspections. In contrast, for work in excavations (including shafts and tunnels), inspections are necessary at the start of every shift. Inspections help to ensure that safety is monitored during changing site circumstances. Reports detailing inspections are generally required every time an inspection is carried out, but there are exceptions. ExecutiveResearch MethodologyIn order to understand the various health and safety meas ures in the present construction industries in Britain different methodologies have to be adopted.Primary Sources questionDirect Interview is one of the main sources of primary information today. This method would be used for the internal research. The internal research get out focus on a few semi-structured interviews with a few senior and top managers. The intention is to spring up a true picture of the health and safety measures used in Great Britain These interviews pull up stakes help to find out the reasons for the accidents occurring in construction industries.QuestionnairesAnother methodology that I hope to adopt for my research is the questionnaires. Questionnaires are more economical, and easier to arrange the answers too will be in a standardized format. In situations of difficulty to get appointments with the top-level managers this method would be used. postal questionnaires will be sent to top managers of the Companies and the responses can be analyzed. petty(a) S ourcesBook ReviewsThe external research will be carried out through the reading and understanding of published material. This includes books and articles written on the importance of safety in the construction industry, the types of construction hazards, British Labour Law on the protection against occupational risks and industrial accidents, construction site security. Etc. net profit ResearchInternet research is another source of secondary data. This will be used to gather historical and current information on health and safety in the world especially in Britain. This will also help us to get information on friendship infrastucture as a whole.DocumentsDocuments can be treated as a source of data in their own right. In effect it can be an alternative to questionnaires, interviews or observation. This includes published materials of company details entropy analysisIn order to analyze the data both three-figure and qualitative research has to be performed.Qualitative researchIn qua litative research words are the units of analysis. Qualitative research tends to be associated with description. The data needed for qualitative analysis has to be gathered from interviews and questionnaires. Methods like ethnography will be used for the process of qualitative analysis and ethnographical data storage software will be used to memory board information. There are many advantages of using such software which will help store the data safely, the data can be coded easily, and recuperation of data will be more reliable. Computerization removes barriers and scales to the scale and complexity of analysis. There are virtually no clerical limits to how much block off you get now, and few to how complex it is. (Richards and Richards 199340)Quantitative researchQuantitative research tends to be associated with numbers, as the unit of analysis and it tends to be associated with statistical data. Charts and graphs have to be constructed from the figures and information gathe red from the questionnaires and researches. Word processing and spreadsheet packages can be used for this purpose. Information in the form of numbers will be gathered from Company Mangers by using different data aggregation tools like questionnaires, review of previous documents etc. and the data will be used to construct meaningful figures and charts using software.Form of PresentationThe dissertation will be presented in a written form supplemented with charts video display current and historical data.Projected FindingsThe importance of health and safety measures in the construction industries and the methods used in Britain.REFERENCESPhil Hughes (MSc, FIOSH, RSP.), Ed Ferrett , Introduction to health and safety in construction, Butterworth-Heinemann 2 edition (2005)Alan Griffith, Tim Howarth, Construction health and safety management, Longman (2001)Vivian Ramsey, Construction law handbook, Thomas Telford Ltd (2007)Richard Fellows, David Langford, Robert Newcombe, Sydney Urry, C onstruction Management in Practice, WileyBlackwell 2nd fluctuation edition (2001)http//www.forthconstruction.co.uk/downloads/an-introduction-to-health-safety.pdf accessed on 14/12/09 at 5.30 pmhttp//www.engineeringpage.com/technology/safety/safety_induction.html accessed on 14/12/09 at 6.00 pmhttp//www.hse.gov.uk/construction/index.htm accessed on 14/12/09 at 6.00 pmhttp//www.medicalnewstoday.com/articles/149934.php accessed on 14/12/09 at 10.30 pmhttp//www.profkrishna.com/ProfK-Assets/CAFEOPaper.pdf accessed on 15/12/09 at 8.30 pmhttp//eprints.utm.my/445/1/1A_5._Abdul_Rahim_Hazard_at_construction_site_PAGE_(95-104).pdf accessed on 15/12/09 at 11.30 pmhttp//rome.angloinfo.com/countries/italy/work13.asp accessed on 15/12/09 at 12.30 amhttp//www.hse.gov.uk/pubns/hsc13.pdf accessed on 16/12/09 at 1.30 pmhttp//www.london.gov.uk/assembly/reports/health/construction.pdf accessed on 16/12/09 at 5.30 pmhttp//www.healthandsafety.co.uk/conregs.htm accessed on 16/12/09 at 10.00 pmBIBLIOGRAPHY .John R. Illingworth, Construction methods and planning, Taylor Francis, 2 edition (2000)http//www.constructionhealthandsafety.co.uk/ accessed on 16/12/09 at 12.30 amhttp//www.theiet.org/publishing/books/bus-comp/construction-health-safety.cfm accessed on 16/12/09 at 1.00 am

Friday, March 29, 2019

Characterizing HP’s from Leptospira Interrogans

extensionizing HPs from Leptospira InterrogansIntroductionGenome sequencing projects and genetic engineering has revealed many aspects of complex kioskular surround containing large number of proteins. Despite sequences of more or less of organisms atomic number 18 available and proteins coded atomic number 18 analyze experimentally, there atomic number 18 some proteins whose functions ar unknow, need to be characterised(5). Such proteins are cognize as Hypothetical proteins (HP) sequences of which are known but there is no evidence of experimental study(6). There is protracted need to study and classify these suppositious proteins which tummy open in the raw way to design drug molecules against infectious organisms. Functional distinction of HPs involved in infection, drug resistance, and essential biosynthetic pathways is beta for development of the potent antibacterials against infectious agents. Improved taste of these proteins whitethorn nurse them potential targ ets of antimicrobial drugs 26. Leptospira interrogans is gram negative spirochete, having an internal flagella is pathogenic which beats Leptospirosis (1)(2), new(prenominal) serovars (strains) are distinguished on the basis of cell surface antigens. These are infectious to animals, but through animal urine can be spread to human(3). Leptospira enters in body via broken skin, mucosa and spreads in body, if repellent system fails to stop the growth of bacteria it cause severe liverwort and renal dysfunctions(4). This present study highlights thein silicostudies to characterize HPs from Leptospira interrogans.Methods epoch RetrievalKEGG (Kyoto Encyclopedia of Gene and Genomes) is a large collection of databases having entries of genes, proteins, pathways in metabolism and diseases, drug and ligands of organism (7). We have selected the Sequences of 12 conjectural proteins of Leptospira interrogans arbitrarily from KEGG database (www.genome.jpg/kegg).PfamPfam is curated Protein f amilies database, it uses jackhmmer programme (HMMR3). To give profile HMM ( Hiden Markov Model) with PSI-BLAST, which were searched against UniProt(9). However, to include protein in a family its dry land and sequence bit s inwardnesss must be equal or above the Gathering Thresholds (GA). Pfam gives Pfam A families which are manually curated and Pfam B families haved automatically(8). caboodle CD searchHypothetical Protein sequences were searched for conserved domains at batch CD search, which gives results by using MSA and 3D organizes for homologous domains available on Pfam and SMART(9)(10).ExPASy-ProtParam slamProtParam joyride (www.expasy.org/tools/protparam.html) was used to estimate physicochemical parameters of hypothetical proteins(11). Query protein can be submitted in form of SWISS/TrEMBL ID or protein sequence. Server provides instantaneously figure values of pI/MW (Isoelectric point, Molecular Weight), Percentage of each amino group hot, Extinction coefficient (EC), In constancy Index (II)(12), Aliphatic Index (AI) and GRAVY (Grand average out of Hydrophobicity).SOSUI serverAmphiphilicity index and Hydropathy index of query protein sequences were calculated by SOSUI server which categorises protein into cytoplasmic or trans membrane nature(13).Protein-Protein Interaction networkProtein in the cell environment interacts with other proteins, in silico these interactions were studied by STRING v9.1 (Search beam for Retrieval of Interacting Genes). STRING is a large repository of protein-protein interactions involving functional interactions, static complexes, and regulatory interactions among proteins(14,15). work 1. Shows resulting protein-protein interaction network of selected hypothetical proteins, for better understanding interaction networks should be seen on server site.Disulfide-Bonding in ProteinDisulfide bonds among cysteine residues in protein plays an primal role in folding it into functional and stable conformation. DISULF IND server utilizes SVM binary star server to predict bonding state of cysteins, these cysteins are paired by Recursive Neural Network to show disulfide bridges(16).Protein Structure PredictionProtein structure portent server (PS)2 (17) requires query sequence in fasta format to generate 3D structure by comparative modelling(18). Server utilizes consensus strategy to gamble template using PSI-BLAST and IMPALA. Query sequence and template aligned by T-coffee, PSI-BLAST, and IMPALA 13. 3D structures are predicted from template using MODELLER and depicted by CHIME, Raster3D. Resulting 3D structural model of selected hypothetical proteins are shown in Figure 2.Ligand Binding site PredictionQ-site acquireer(19) server was used for covert site prediction in selected proteins. Server uses energy based methods to happen upon clefts on protein surface for ligands(20). These hot spots for ligand dressing have predicted later ranking their physicochemical properties as hydrophobicity, desolvation, electrostatic van der waal potentials.DiscussionProtParam tool computes different physicochemical parameters depending on the queries submitted to the databases. Isoelectric focusing separates proteins according to pI where pH gradients are developed(21). Predicted pI via server may not be qualified because in case of high number of basic amino acids and tear down buffer capacity. By using pH gradients and calculated pI, proteins can be separated experimentally. MW of proteins along with pI is used for the 2D gel electrophoresis. EC shows a light absorbed by a protein relative to their make-up at a specific wavelength. EC given (Table 1) are calculated with reference to Tryptophan, Cysteine, Tyrosine (11). Instability index (II) refers to the stability of the protein in test tube(22). Among studied proteins gi24214908, gi24215664, gi24216444, gi24213620, gi24213945 were arrange to be unstable, and rest are stable (proteins with II above 40 are unstable). Aliphatic amino acid constitutes the aliphatic index (a relative garishness of aliphatic side chains). Increased AI results into a hydrophobic interactions and thence gives thermostatic stability to protein, predicted AI and II shows inverse relation for stability except these two proteins gi24215664 and gi24215909. GRAVY(23) values are a ratio of all hydropathy values of amino acids to the number of residues in sequence. Smaller the GRAVY(23) more hydrophilic is protein, gi24214908 and gi24213945 proteins found the most hydrophilic. In case of 3D structure hydrophilic domains tends to be on exterior surface, while hydrophobic domains avoids external environment and forms internal core of the protein. Search of family for hypothetical proteins based on conserved domains having consensus sequence in their structure is given in Table 3. Hypothetical protein gi24214908 found to be a member of GH18_CFLE_spore_hydrolase, Cortical fragment Lytic Enzyme bearing a catalytic domain from glycosyl hy drolase, an enzyme used in breaking a spore peptidoglycans so as to activate it for germination when favourable conditions are available. Hypothetical protein gi24215649 from PDZ_serine_protease involved in protein reassembly and work as a vex shock protein. Protein gi24215664 belongs to Leucine-rich Repeats (LRR), ribonuclease inhibitor like family. LRR are motifs having role in protein interactions in complex networks. S-adenosylmethionine decarboxylase (AdoMetDC) enzyme for biosynthesis of spermine and spermidine by decarboxylation of SAM belongs to Ado_Met_dc family (gi24217373). Pilz domain in gi24213620 is found in bacterial cellulose synthase and other proteins that forms biofilm around a bacterium and involve in effluxing drug(24). Hypothetical protein gi294827583 (FecR superfamily) is involved in Iron transport system in bacterial membranes, Fe3+ (insoluble) loaded on citrate carrier is sensed by FecR protein found in periplasmic place in bacterial membrane(25). Protein s ites are predicted as cytoplasmic, host associated, extracellular, cytoplasmic membrane proteins. SOSOI server predictions (Table 6) shows that positively charged amino acids are more at the end of trans membrane region. Protein-protein interaction study has shown some hypothetical proteins are involved in essential cellular process such as transport crosswise membrane, biosynthesis of molecules, translational regulation. Hypothetical protein gi24214908 (Figure 1) interacts with SUA5 protein which is known as one of translational regulator from YrdC/SUA5 family. Search for gi24215909 shown to be involved in chloride transport with chloride channel protein (EriC gene). Protein gi24217373 found to be interacted with S-layer like protein (slpM) which forms layer around bacteria to attach other surfaces and nurture it from environment. Additionally it involve in cell devising processes and transport across membrane. Protein gi294827687 had shown interaction with proteins for bleomycin resistance, chorismate synthase (Trp biosynthesis) and Mammalian Cell entry (MCE) like proteins. Figure 2 shows 3D structures of proteins gi24214908, gi24213620, gi24214753, gi24213945 predicted from amino acid sequence on PS2 server by using templates 1vf8A, 3bo5A, 1f9zA, and c2efsA respectively. decisionDevelopment of potential bioinformatics tools and databases has opened new platform for in-silico study. Currently it is actually needful to annotate and characterize hypothetical proteins in Leptospira interrogans serovar. These hypothetical proteins may have an imperative role in producing many virulence factors and cause serious infection or disease. We have analyzed 12 hypothetical proteins from KEGG database and categorized its physicochemical properties and recognized domains and families using various bioinformatics tools and databases. The structures were modeled and their ligand fertilisation sites were identified. Physicochemical predictions made for hypothetical protei ns, which can be used to find therapeutic agents against infections caused by Leptospira interrogans. Some of hypothetical proteins serves as channel proteins, ribosomal proteins or are involved in cell cycle process. Families which were identified for these hypothetical proteins are involved in normal cellular processes and the resistance against drugs. Ligand binding hotspots were found with Q-sitefinder which shown amino acids involved in interaction with ligands. It will inspection and repair in study of molecular docking for development of potent and utile target against Leptospira infection.AcknowledgementThis study was supported by NIPER Guwahati academic staff. We are very grateful for their excellent support in every manner.References simoleons L-F, subgenus Chen Y-T, Lu C-W, Ko Y-C, Tang C-Y, Pan M-J, et al. Sequence of Leptospira santarosai serovar Shermani genome and prediction of virulence-associated genes. Gene Internet. 201251136470. ready(prenominal) from http//ww w.ncbi.nlm.nih.gov/pubmed/23041083Langston CE, Heuter KJ. Leptospirosis. A re-emerging zoonotic disease. Vet. Clin. North Am. Small Anim. Pract. Internet. 200333791807. easy from http//linkinghub.elsevier.com/retrieve/pii/S0195561603000263Kohn B, Steinicke K, Arndt G, Gruber AD, Guerra B, Jansen A, et al. Pulmonary abnormalities in dogs with leptospirosis. J. Vet. Intern. Med. Am. Coll. Vet. Intern. Med. Internet. 201024127782. ready(prenominal) from http//www.ncbi.nlm.nih.gov/pubmed/20738768Picardeau M, Brenot A, venerate Girons I. First evidence for gene replacement in Leptospira spp. Inactivation of L. biflexa flaB results in non-motile mutants deficient in endoflagella. Mol. Microbiol. Internet. 20014018999. Available from https//www.scopus.com/inward/record.url?eid=2-s2.0-0035050686partnerID=40md5=ea6dce51e08375c70cdc92eb578e74b1Adinarayana KPS, Sravani TS, Hareesh C. A database of sextette eukaryotic hypothetical genes and proteins. Bioinformation. 2011612830.Hsieh W-J, Pa n M-J. Identification Leptospira santarosai serovar shermani specific sequences by suppression subtractive hybridization. FEMS Microbiol. Lett. Internet. 200423511724. Available from http//www.ncbi.nlm.nih.gov/pubmed/15158270Kanehisa M, Goto S, Kawashima S, Okuno Y, Hattori M. The KEGG resource for deciphering the genome. Nucleic Acids Res. Internet. 200432D277D280. Available from http//www.ncbi.nlm.nih.gov/pubmed/14681412http//pfam.sanger.ac.uk/.Punta M, Coggill PC, Eberhardt RY, Mistry J, Tate J, Boursnell C, et al. The Pfam protein families database. Nucleic Acids Res. Internet. 2012 Jan cited 2013 phratry 2040(Database issue)D290301. Available from http//www.pubmedcentral.nih.gov/articlerender.fcgi?artid=3245129tool=pmcentrezrendertype= regardLetunic I, Doerks T, Bork P. SMART 7 recent updates to the protein domain annotation resource. Nucleic Acids Res. Internet. 201140D3025. Available from http//www.ncbi.nlm.nih.gov/pubmed/22053084Wilkins MR, Gasteiger E, Bairoch a, Sanchez J C, Williams KL, Appel RD, et al. Protein identification and analysis tools in the ExPASy server. Methods Mol. Biol. Internet. 1999 Jan11253152. Available from http//www.ncbi.nlm.nih.gov/pubmed/10027275Mohan R, Venugopal S. computational structural and functional analysis of hypothetical proteins of Staphylococcus aureus. Bioinformation Internet. 2012 Jan8(15)7228. Available from http//www.pubmedcentral.nih.gov/articlerender.fcgi?artid=3449381tool=pmcentrezrendertype= abbreviationMitaku S, Hirokawa T, Tsuji T. aid in the characterization of amino acid preference at membrane water interfaces. 200218(4)60816.Lewis ACF, Saeed R, Deane CM. Predicting protein-protein interactions in the context of protein evolution. Mol. Biosyst. Internet. 201065564. Available from http//www.ncbi.nlm.nih.gov/pubmed/20024067Franceschini A, Szklarczyk D, Frankild S, Kuhn M, Simonovic M, Roth A, et al. STRING v9.1 protein-protein interaction networks, with increased coverage and integration. Nucleic Acids R es. Internet. 2013 Jan cited 2013 Sep 1741(Database issue)D80815. Available from http//www.pubmedcentral.nih.gov/articlerender.fcgi?artid=3531103tool=pmcentrezrendertype= twitchVullo A, Marta VS. Disulfide Connectivity Prediction using Recursive Neural Networks and Evolutionary Information. 112.http//ps2.life.nctu.edu.tw.Chen C-C, Hwang J-K, Yang J-M. (PS)2 protein structure prediction server. Nucleic Acids Res. Internet. 2006 Jul 1 cited 2013 Sep 2434(Web Server issue)W1527. Available from http//www.pubmedcentral.nih.gov/articlerender.fcgi?artid=1538880tool=pmcentrezrendertype=abstracthttp//www.bioinformatics.leeds.ac.uk/qsitefinder.Burgoyne NJ, Jackson RM. Predicting protein interaction sites binding hot-spots in protein-protein and protein-ligand interfaces. Bioinformatics Internet. 2006 Jun 1 cited 2013 Sep 2322(11)133542. Available from http//www.ncbi.nlm.nih.gov/pubmed/16522669Bjellqvist B, Hughes GJ, Pasquali C, Paquet N, Ravier F, Sanchez JC, et al. The focusing positions of polypeptides in immobilized pH gradients can be predicted from their amino acid sequences. Electrophoresis Internet. 199314102331. Available from http//www.ncbi.nlm.nih.gov/pubmed/8125050Guruprasad K, Reddy BVB, Pandit MW. Correlation between stability of a protein and its dipeptide composition a novel approach for predicting in vivo stability of a protein from its primary sequence. 19904(2)15561.Kyte J, Doolittle RF, Diego S, Jolla L. A Simple Method for Displaying the Hydropathic Character of a Protein. 198210532.Amikam D, Galperin MY. PilZ domain is part of the bacterial c-di-GMP binding protein. Bioinformatics Internet. 2006 Jan 1 cited 2013 Sep 2422(1)36. Available from http//www.ncbi.nlm.nih.gov/pubmed/16249258Van Hove B, Staudenmaier H, Braun V. Novel two-component transmembrane arrangement control regulation of iron dicitrate transport in Escherichia coli K-12. J. Bacteriol. Internet. 1990 Dec172(12)674958. Available from http//www.pubmedcentral.nih.gov/articlerender.fcgi? artid=210789tool=pmcentrezrendertype=abstractGalperin MY, Koonin EVSearching for drug targets in microbial genomes. 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An Annotated Bibliography on the topic of Multiple Intelligences

An Annotated Bibliography on the topic of quadruplex cognizancesCampbell, L., Campbell, B. (1999). treble In nameigences and Student Achievement Success Stories from Six Schools. Alexandria, VA. Association for inspection and Curriculum Development. end-to-end this book Campbell and Campbell sh atomic number 18 stories about six conditions ( ii elementary, two middle, and two high schools) that incorporated doubled Intelligences into their computer program. The authors outline how MI is applied, its role, and its outlet on learner achievement. Campbell and Campbell provide examples of how a quaternary Intelligence curriculum enables disciples to use their strengths to improve their academic weaknesses.Campbell, L., Campbell, B., Dickinson, D. (2004). Teaching and Learning Through six-fold Intelligences. (3rd ed.). Boston Montreal Pearson/A and B.This book is introduced by explaining what the original seven intelligences are in detail. It continues on to describe how te achers can begin to integrate twofold Intelligences into their classrooms. The authors of this book give specific examples of how an educator can plan their lessons or projects and give assessments using the MI system.Gardner, H. (1993). Choice Points as Multiple Intelligences read the School. David Lazear Group Multiple Intelligences. Retrieved December 12, 2010, from http//www.davidlazeargroup.com/multi-intell/ holds/ChoicePoints.htmIn this short essay written by Howard Gardner, he describes seven purposes of which Multiple Intelligence has been applied. He discusses that the theory of MI has been used to support a range of educational goals. Gardner describes the family of curriculum, instruction, assessment, targeted audiences and students in relation to Multiple Intelligences.Gardner, H. (1993). Frames of Mind The Theory of Multiple Intelligences (10th anniversary ed.). New York, NY BasicBooks.This is the tenth anniversary of the original book that outlined Multiple Int elligences. Gardner broke this book up into three sections Background of MI, The Theory itself, and Implications and Applications. In Frames of Mind Gardner describes the idea of Multiple Intelligence and how he came up with it he discusses the nature and characteristic of each intelligence as well as how MI could potentially help our educational system.Gardner, H. (2002). Multiple Intelligences The Theory in Practice (29. printing. ed.). New York BasicBooks.Gardners Multiple Intelligences The Theory in Practice is a collection of essays written about how Multiple Intelligence has been apply in schools since the first book, Frames of Mind was published. In the Assessment and Beyond section of the book, Gardner outlines evaluations and gives an alternate form of assessment to standardized exams a student portfolio to demonstrate strengths.Garnder, H. (2003, April 21). Multiple Intelligences After Twenty Years. American Education Research Association. Retrieved December 10, 2010, fr om www.pz.harvard.edu/PIs/HG_MI_after_2sss0_years.pdfThroughout this hold, Gardner explains how he came up with the idea of MI and how it has evolved in twenty years. Gardner gives examples of colleagues and studies that obligate implemented the theory and how it enabled student achievement. He also describes and corrects some misconceptions that he has come across over the years.Mettetal G.,Cheryl J.,Sheryll H.(1997). Attitudes toward a multiple intelligences curriculum.The Journal of educational Research,91(2),115. Retrieved December 12, 2010, from ABI/INFORM Global. (Document ID29295806).This article is about a small school that adopted the Theory of Multiple Intelligence into their school district. Considering the school went from existence a traditional school to a school that fully implemented MI into its classrooms, there were many research activities and studies done to evaluate student assessment. Some activities include surveys to parents, observations, interviews, and classroom assessments.Hatch, T. (1997). Getting Specific About Multiple Intelligences. How Children Learn, 54(6), 26- 29. Retrieved December 10, 2010, from http//www.ascd.org/publications/educational- leadership/mar97/vol54/num06/Getting-Specific-About-Multiple-Intelligences.aspxThis article describes how each student is smart in their own way. Hatch describes each intelligence in relation to professions. For example, a person with a linguistic intelligence may be a reporter. Hatch proposes that educators teach to the students strengths opposed to the intelligence itself. The main purpose of this article is to try to get educators to avoid labeling their students to a specific intelligence.Lazear, D. (2000). Multiple Intelligence Approaches to Assessment Solving The Assessment Conundrum. Global Learning Communities. Retrieved December 10, 2010, from www.julieboyd.com.au/ILF/pages/members/cats/bkovervus/t_and_learn_pdfs/mi_approa ch_to_assessment.pdfThis article goes into detail abou t assessments and how they can be conducted. According to Lazear, any student who performs successfully on a given outpouring does not of necessity demonstrategenuine learning or understanding it may tell us only who is good at taking that type oftest (Lazear 2000). He feels as though students need to demonstrate their knowledge in various ways to show genuine learning and understanding. In his article he outlines Brain-Based and Research-Based Assessment procedures.McClaskey, J. (1995). Assessing student learning through multiple intelligences.side Journal,84(8),56. Retrieved December 12, 2010, from Research Library. (Document ID9081119).McClaskey feels as though students need to have opportunities to determine and build on their strengths.

Thursday, March 28, 2019

Endothelin Essay -- Health

Cardiovascular unsoundness is one of the leading deaths in the United States. pulmonary hypertension disease one type of cardiovascular disease that is collectable to the narrowing of the arteries within the lungs. When the arteries are narrowed the right side of the flavour is unable to pump blood through the lungs, pressure begin to mannikin up and not enough oxygen is being picked up, on that pointfore causing pulmonary hypertension. If there are damages to the endothelium, it can aim this disease because it can produce more endothelin-1, which is one of the isomer of Endothelin that influence as a vasoconstrictor.IntroductionIt is important to have treatment on tap(predicate) to patients who suffer from cardiovascular diseases. Since it is one of the leading causes of deaths in the United States, improving treatments will drop a line many lives. Although sum total disease occur more in enceinte patients, there are possible chances in which infants are affected by a dise ase known as the congenital heart disease. In order to have treatment for patient with heart disease, we need to wait at the molecular level. Patients were examined and documents showed that endothelial injury may be the cause for pulmonary hypertension and other vascular diseases.PresentationEndothelin is a 21 amino acid polypeptide that has 3 different isoforms which are endothelin-1(ET-1), endothelin-2 (ET-2), and endothelin-3 (ET-3). ET-1 is located primarily in the endothelial cell but is a regulator of smooth-spoken muscle, heart, and kidney. ET-2 differs from ET-1 by 2 amino acids and is also found in the heart and kidney. ET-3 differs from ET-1 by 6 amino acids and is produced in the central nervous placement like ET-1and in gastrointestinal (1). With researches, ET-1 is more focused on in cardiovascu... ...With different experimental data on animals and documents of patient with cardiovascular diseases, there no exact conclusion made on which receptors antagonist may c ure the disease. Trials are needed to determine whether ETA/B blockage or just ETA blockade is better in the treatment of hypertension or any other vascular disease. Although both decrease vasoconstriction, potential anti-endothelin therapy is available to patients.Works Cited1. Agapotiv, Alexei & Haynes, William. Role of Endothelin in Cardiovascular Disease. Journal of Renin0Angiotensin-Aldosterone System, 3.1 (2002) 2-10. .2. Bohm, Felix & Pernow, John. The importance of endothelin-1 for vascular dysfunction in cardiovascular disease. Cardiovascular Research, 76.1 (2007) 8-18..