Cloning the Putative Cancer Suppressor Gene GALNT9

Cloning the Putative Cancer Suppressor Gene GALNT9 Introduction The aim of this project is to clone the putative cancer suppressor gene GALNT9, it is a follow on from research by (pangeni et al. 2015) who previously found that this gene isnt expressed in breast cancers that metastasise to the brain. It was also discovered that when GALNT9 was knocked out of normal cells they appeared to become more cancerous. What is being tested here is whether a cloned GALNT9 can be expressed in cells that do not naturally express it in order to prevent or inhibit the development of cancer. This is an important discovery in the development of cancer therapies and preventative measures because metastasis is the single most common cause of cancer-related death. It also should be noted that metastatic breast cancer is commonly found in the brain, which is a guaranteed killer. It is interesting that breast cancers do metastasise in the way because of the complex and well-protected channels that must be used to enter the brain. This suggests that the metastasis occurs for a reason and that the cancerous cells have been developed specifically to metastasise to the brain.       Literature review A cells physiology is maintained by complex dynamic processes that control overall gene expression in the intracellular molecular pathways. cancer progression and metastasis can be caused by the induction of redirected gene regulatory circuits which is often caused by cytogenetic mutations however can also be initiated by non-genetic factors including trauma. Some of these non-genetic factors that can cause cancerisation are mutations in epithelial-mesenchymal interactions. When the extracellular matrix increases in stiffness, there appears to be an increase in cell transformation and in cancer cell invasion (Feller, Khammissa, and Lemmer, 2017). Metastasis is the dissemination of neoplastic cancer cells to a secondary site or organ separate from the primary site. For example, if one is diagnosed with breast cancer which then spreads to the brain, this is known as a metastatic growth. Cancer of the brain that has spread in this manner is called metastatic breast cancer as opposed to brain cancer. Metastasis is the single most common cancer-related cause of death. The complex process of metastasis is the least known aspect of cancer biology and research into it is highly current and relevant. There are different oncogenes, tumour suppressor genes (TMGs) and metastasis suppressor genes (MSGs) that can inhibit the metastatic potential and invasive ability of cancerous cells (Efferth, 2009). Metastasis suppressor genes (MSGs) are proteins or molecules that are grouped into this class of genes so based on their ability to influence and suppress metastasis. Little is known about these genes; however, it is known that they come from a range of different biological pathways (Yoshida, 2000). At the site of metastasis or the secondary site MSGs regulate the growth of tumours. There are over 30 confirmed MSGs although their individual functionality has not necessarily been confirmed. For example,   Triple negative breast cancer (TNBC) is a type of cancer that is diagnosed by the expression of certain MSGs. The patients of this cancer often show a reduced expression of Raf kinase inhibitory protein (RKIP) which inhibits the invasive characteristics of a tumour (Frankenberger et al., 2015). It is known that different MSGs target different stages in the metastatic cascade, an interesting and potentially therapeutic find is that some MSGs promote dormancy at the secondary site. MSGs have little or no effect on the primary site however, metastasis frequently occurs before primary resection therefore if the cells are moving to a secondary site as dormant cells, there is an eliminated risk. Research into cloning these MSGs is ongoing with the intention that a successfully cloned MSG may have the capacity to suppress metastasis from a different part of the body. Questions are also being raised as to whether these MSGs can be expressed in a foreign environment and whether a previously active tumour can be returned to a dormant state (Murugaesu et al., 2012).   Ã‚  

Increase In Suicide And Crime Among Youth

The headlines of one of the leading newspapers often goes like, â€Å"A professor beaten to death by his own students†. Going through such headlines has become a routine affair for us. The country is plagued by many catastrophic, socio-economic issues like poverty, terrorism, illiteracy and corruption. The involvement of the youth in overcoming these problems is of great importance. The youth, in a rising nation like ours, plays a strong role in bringing reforms to restructure the nation. They protest and demand what is best for the nation.However, lately, in order to earn quick bucks and the need to fulfil their dreams and desires at the earliest, young people have resorted to unlawful means to achieve them. Is the future of the nation becoming its own destructor? According to the National Crime Records Bureau, 44 per cent of the arrested criminals belong to the age group of 10 to 30 years, which is the ‘youth’ There is a section of the youth who have been achiev ing their goals through unlawful means. Crimes ranging from thefts to kidnapping, murders, rape and sex scandals involve such people. The crime rate has been drastically increasing.Why has the youth of this nation become so pugnacious? Is it due to under-employment or the lack of law enforcement in the country? On one hand, we are fighting to reduce the minimum age of consumption of alcohol while on the other, we are consuming it, driving recklessly and killing people. We are raising our voices on women’s safety and we are the one raping them. Youngsters belonging to well-to-do families have also been caught in cases of hacking bank accounts. According to leading psychiatrists, the lack of adequate opportunities frustrates young people to an extent where they use any method possible to attain success.Many also believe that youngsters who take the path of crime are the troubled ones. This could be true in some of the cases but people in their 20s, committing a murder over who should get a prantha first is something beyond imagination, as seen in an incident that occurred at midnight in a posh area of South Delhi. Such cases are endless. Many cases like sexual assaults and minor rapes go unreported and the youngsters feel free to commit the same again. Even the judicial system shows leniency towards the accused and no stern action is taken.It is time for the country to revamp its judicial system and processes. Most of the accused are not afraid of being caught after committing the crime. The criminals know that their case will simply pile up with the rest of the cases and by the time the punishment is announced, they might not even exist. Further, the government should take appropriate measures to revive the economy so that employment opportunities are created, not just in metros but in rural areas as well. An alarming report on increasing suicides in India is calling for urgent intervention and rethinking of our system.What's wrong with Indians? Our coun try had shown the world the path to eternal happiness. And, now, Indians are an unhappy lot!†¦ If you probe further deeper into reasons, you will see many cultural, genetic and religious factors Young people in India are committing suicide at a much higher rate than in the West, says The Lancet report, entitled Suicide Mortality in India released on June 23, June 2012. The first ever national survey of deaths in India found that some 56 percent of all women who took their own lives in 2010 and 40 percent of men were aged between 15 and 29.The suicide rates are highest in the 15-29 age groups, peaking in southern states that are considered richer and more developed with better education, social welfare and health care. Opportunities that have come with two decades of economic boom and open markets have also brought more job anxiety, higher expectations and more pressure to achieve, mental health experts said. This is calling for urgent intervention and rethinking of our institut ion called India or Bharat. Added to it, many suicide cases still go unreported as people hide what is still an illegal act in India.The higher rates may come from â€Å"the greater likelihood of disappointments when aspirations that define success and happiness are distorted or unmet by the reality faced by young people in a rapidly changing society,† said Dr. Vikram Patel, one of the report's authors. He also noted online social networking was making â€Å"loneliness more common. † He admits his conclusion is conjecture, but says â€Å"I cannot think of any more plausible explanation. † People in his neighborhood remember Kunju Shivankutty as a likable youth.But the 20-year-old, from Manjeri in North Kerala, was troubled deeply by having failed three times to pass the admissions testfor a government-run engineering college. On August 15th, 2011, coinciding with India's Independence Day, Shivankutty wrote a letter to his parents. â€Å"I am sorry, Acchan-Amma (Dad-Mum), for not having been a good son. I could not fulfill your dreams for me. I let you down before the relatives. Shame is the only feeling I have at present and I can’t bear it any more. Please forget about me†¦Ã¢â‚¬  Then he hung himself.His father Parameswaran, a transport companyemployee, had invested heavily in his son's education, hoping the boy could lift the family's circumstances by becoming a career engineer – a sure road to middle-class prosperity. Such familial pressure, however, can push a young person to the breaking point. â€Å"The case of failing one's parents, or not succeeding in meeting targets set by the family, is one of the chief reasons for young Malayalis [a Kerala ethnic group] taking the extreme step â€Å"I was weak, I thought I could be strong but I was weak! I was so so weak, the fault is my own.Hope something good happens with my death. I have left the building† These are not words from a Chetan Bhagat best seller thou gh I wish they were. These were the last words of Nitin Kumar Reddy before he flung himself from his hostel roof at IIT Madras. As India celebrates year on year economic growth we have started putting a lot of pressure on our youth. In our rush to win we have crushed the hopes and aspirations of our youth. We have started a race to win at all costs. In 2009, almost 3000 children below the age of 14 committed suicide. If we look at the 15-25 age group the number jumps to 50,000.But the scariest statistic is that for every successful suicide there are almost 14 unsuccessful attempts. Clearly the youth of our country are in distress. But the symptoms are there to see †¢ Toddlers are made to compete in talent shows. †¢ Teenagers are entering singing and dancing competitions †¢ High school students go through a grueling schedule to balance school curriculum with preparation for entrances to elite institutions like the IITs. Who is responsible for this? Who killed Nitin? So me people might say it is the system that is responsible for this, but aren’t we responsible for creating this system.We are forever drawing comparisons between our children and the others and this is just leading to a unsustainable situation. Is this what we have been reduced to? Is that what we want? To compete and win at all costs. A recent survey showed that almost 85% of parents in urban India do not allow children to take up professions of their choice. This is probably the greatest reason for stress among India’s youth, being stuck in professions that they don’t enjoy or are not suited for. Like I said we all know what the symptoms are, but the challenge is to treat the disease and not the symptom.How can wechange the situation for our children and the youth of tomorrow? I propose these four steps. 1. Identify- The key is to listen, observe and identify activities that the kids enjoy and are attracted to. Which activity draws them more, what they enjoy do ing? 2. Analyze- based on our observations, we need to map the activities and likes of the child to sustainable careers that that activity can sustain. If we are not experts in that field, there is a high possibility that there is someone in our network that will know someone. Also councilors both in school and outside can be used for the same.3. Decide- Once the mapping has been done, we can decide on a few career choices of the child’s liking and also something where his passion lies. 4. Monitor- Once the decision has been made it is important to monitor the children. Often they grow and once they grow their preferences change, it is important to monitor those changes and incorporate that into their plan. People are usually very good at what they do, once they enjoy it. A good example is cricketer Sachin Tendulkar who enjoys cricket and has been the best for the last 20 years..A few weeks ago, I got a text from my friend saying that a guy, who had been my classmateduring hi gh school, had committed suicide. I seriously thought that this friend was playing a prank on me. Later I discovered the truth. He did commit suicide. I had always seen this guy to be one with great self-esteem and self-confidence. Then why out of nowhere should he take this decision. That was all people spoke for a couple of months. Everyone had only one question. The same question, to be exact. Why? Now thinking about this issue of suicide, I did a little research and the results I got were too shocking.Statistics show that every five minutes, someone, somewhere in India, attempts suicide. This makes suicide the third major cause of death. Also, annually more than 1,00,000 people commit suicide in India, of which one-thirds are youth. Diverse backgrounds, diverse goals and diverse opinions! But same decision! Today, the youth in India form one of the most vulnerable groups, who on the one hand are expected to be the leaders, the backbone of tomorrow’s India, while on the ot her hand, are a browbeaten and baffled cluster.There is an imbalance between the youth population and the limited opportunities for admission in schools and colleges, and specifically in professional courses. This puts the youth under great pressure. First class and second class are hardly adequate results anymore. Parents are helpless too, as both public and private institutions have caused economic burden to them. If you think getting admission is the toughest thing that youth can ever experience, rethink! Placements are another hell. You need to get everything right.And even after getting placed, the comparison in relation to the pay received, causes all the more pain. A person with the pleasure of working but with limited salary is certainly not welcome in this society. People have come to a point where they are ready to trade their work pleasure for money. Tough deadlines and hectic work atmosphere have taken the lives of many youth. Friendships and relationships have also play ed equal parts in this gamble for life. Youth are too sensitive to sort any sort of relationship problem.The problem may be anything; fight with best friends, bitter misunderstanding with girlfriend/ boyfriend followed by an even bitter break-up, family issues with parents fighting over their lives or over financial issues. But the youth are greatly affected. They bundle up all these grievances in their hearts and eventually give their hearts a complete rest so they will never have to face the same, again. I am blaming all. There are plenty of youth who have followed their heart to be what they wanted to be. But the fact that this suicide virus is taking away the lives of millions of youth is alarming.Something has to be done to cripple it. In battle between the thirst to have their dream life and the urge to fulfill the expectation of the society, many are shattered. While a very few regain their stand, the rest take the ultimate decision of ending their lives. When they have the g uts to face the pain of ending their lives for one moment, why aren’t they having the same guts for a moment longer to face the battle? If a person is disturbed, all that has to be done is just talk. Words can do wonders, even help see beyond the mist. And you will never know what marvels are awaiting you!

Origin of the Cold War Essay

For more than four decades, world politics revolved around the Cold War. The foreign policy of both the United States and Soviet Union was dominated by the Cold War with far reaching social, political, economic and military consequences. The domestic politics and foreign policy of other nations around the world was also shaped by the Cold War. Very few countries escaped its influence. Since the distinctive features of the Cold War era was shaped in the years that immediately followed the Second World War, an analysis of its origin is important in understanding international history in the second half of the twentieth century. There are various conflicting interpretations of the origin of the Cold War. These interpretations are often based in deep philosophical and ideological differences. A great majority of these interpretations were themselves structured by the ongoing Cold War. The end of the Cold War together with the release of important information over the past years has provided an opportunity to reassess its origins. The earlier controversies concerning the responsibility of the Cold War can now be transcended in an attempt to understand what happened and why. New questions concerning the origins of the Cold War can now be asked. In this paper, I will focus on the international system and the events in the United States as recounted by Kissinger. Kissinger analyzes geopolitics and the perception of threat, ideology and social reconstruction, and strategy and technology. He examines how the American perceptions of national security interests were influenced by global distribution of power and deeply ingrained ideological predispositions. He also demonstrates how the need for hegemony helped shape the political conditions of other nations. There are two dominant views concerning the outbreak of the Cold War. The first is the view that the Soviet Union was mainly responsible for the outbreak. This view pictures the Soviet Union as persistently expansionist and being motivated ideologically. According to this perception, the United States authority wanted to get along with the Soviets. However, they realized that accommodation was not possible since the Soviet authorities quested for world domination. The second view is that the policies of the United States were also expansionist and therefore contributed to the beginning of the Cold War. The idea points towards the long history of American expansionism and argues that United States policies were shaped by ideological beliefs and economic interests to a large extent. It is this second idea that I wish to explore in the writing of Kissinger. The American foreign policy until the early into the twentieth century was characterized by isolationist tendency. According to Kissinger (29), the rapidly expanding power of the United States and the gradual collapse of international system that was previously centered in Europe projected the United States into world affairs. There was wide recognition by the United States administrations during this era that America had an important role to play in world affairs. The international balance of power could not be conceived by American leaders without the role of the United States. There was a deep philosophy that underlay this idea; America had an obligation to spread its principles throughout the world (Kissinger 30). The rise of new powers had been vehemently fought by European powers. The United States was however confident that they could resist any challenge. The American foreign policy was crafted on the conviction that the constant wars that were being fought in Europe were consequences of Europe’s cynical methods of statecraft (Kissinger 32). Ingrained in the American thought was the idea that peace depended on the promotion of democratic institutions. America saw it her responsibility to spread this idea. A great majority of American leaders were convinced that the United States had a special responsibility to spread its values in order to foster world peace. American foreign policy was radically transformed by Roosevelt who strongly believed that America was a great power. He also believed that in a world regulated by power, the natural order of things was reflected in the concept of spheres of influence (Kissinger 40). He was committed to engaging America to reestablish the equilibrium. He saw Germany and Russia as posing a threat to United States dominance in Europe and Asia respectively. He particularly saw Russia as holding in her hands the fate of the coming years. It is during this era that the United States begun seeing Russia as a possible threat to her interests. Weakening of Russia thus became a major issue. The United States saw itself as solely responsible for the security of the entire mankind. This perception foreshadowed its containment policy that was later developed after the Second World War. These sentiments obviously rubbed any nation that desired dominance the wrong way, invariably resulting ion conflict. With the Soviet Union having its own philosophy, the result would not have been anything apart from the Cold War. Work Cited Kissinger, Henry. Diplomacy. Simon and Schuster.

The Health of College Students - 1192 Words

Rob Geis, a current college student, explains, â€Å"A student is not at fault for unwanted weight gain. It is the college meal plans that cause the gain in weight. Many colleges require incoming freshmen to be on a meal plan† (Geis). Parents like the meal plans because they know their child is getting meals every day, but the plan does have its downsides. Geis believes that many students do not eat three meals every day. â€Å"If we don’t eat every meal we are given, we are wasting our money which was used to buy the meal plan. So, it is either gain weight or waste money† (Geis). This may cause the family of the student to get upset. The parents may reduce the student’s meal plan for the next year, which would make the student eat less.†¦show more content†¦A family sending a student to college may expect good grades from the student. If a student‘s grade is going down, a family might check up on the student. When the family checks on the s tudent, the family may find something wrong with the child. The family will try and help, but the student may refuse, thinking that he or she is fine. This could cause embarrassment in the student and make his or her situation worse. There are many ways to stay healthy on campus. To begin with, the American College Health and Association states that â€Å"The top five threats to academic performance are stress; a cold, flu or sore throat; sleep difficulties; concerns for friends or family; and depression† (qtd. in Dineley). When a student’s grade drops from any of the five threats, his or her future can be affected. A student’s career can depend on his or her grades and health. Dineley tells the first way to stay healthy is to get plenty of rest. Many students get too little of sleep, which causes illness (â€Å"College†)†. A student with an illness could miss class. Besides missing class, a student will have less time to study and learn. The second way to stay healthy according to Dineley is to exercise more often. However, many students do not have enough time to exercise; especially dealing with the stress of college (â€Å"College†). A student’s top priority might be his or her grades. If a student slacks on exercising, his or her physical health may deplete rapidly. Ultimately, aShow MoreRelatedThe Health Issue Of College Students965 Words   |  4 Pages The well being of college students has been a major health issue for campuses around the world. Berg et al. (2011) state that young adulthood is a critical transition period, and could have an long term effects on their well being. The drinking rates within college have been know to sky rocket after transitioning out of high school, and moving forward as and adult. A critique of Berg, Ritschel, Swan, An, and Ahluwalia (2011) study, examines the correlation of hope in relations to alcohol useRead MoreCollege Student And Mental Health1026 Words   |   5 PagesMerritt Voit Dr. Nystrom ENGL 1301 – 06 S 26 November 2016 College Student and Mental Health Getting ready to transition into the college lifestyle was something I was both nervous and excited for. The thought of a new school, teachers, friends, and living arrangements all gave me the satisfaction of feeling like a true adult. Knowing that I would finally be the one making decisions for myself and managing my own time seemed like the perfect end to all of the years of being told what to do and whereRead MoreMental Health Of College Students1017 Words   |  5 PagesMental Health of College Students The mental health of college students has declined in the last several decades. As some students enter college, their lives drastically changes. They go through many different difficulties in trying to live a college life without realizing what it can do for them. Everyone comes to college with an expectation of doing well in classes and enjoying what college has to offer. As the pressures builds for some people, their state of mind alters in a negative directionRead MoreMental Health Among College Students Essay1724 Words   |  7 PagesMental health among college students has been proven to be a relevant social issue that our society faces. There are certainly a few different institutions that play a large role within the development of this social issue. The first institution, and the primary institution at play with this issue, is the higher education system. In terms of mental health and having access to resources, college students haven’t always been as lucky as they ar e today. One study in 2007 explains the story of JuniorRead MoreMental And Physical Health Of College Students1469 Words   |  6 Pages Literature Review: Mental and Physical Health of College Students Jackie Brocious Misericordia University Literature Review: Mental and Physical Health of College Students This paper is focused on the sub-topic of mental and physical health of college students, either within healthcare-related fields or general graduate programs. This sub-topic is a branch of our group’s research purpose of identifying the occupational therapy (OT) student’s perception and confidence with an OT programRead MoreThe Health Belief Model Of College Students807 Words   |  4 Pages1950’s the health belief model (HBM) was introduced to explain why people who are healthy, continue to participate in activities that keep them free of illness; while others neglect to be involved with healthy activities (Pender, Murdaugh, Parsons, 2015). PubMed was used to find this article with the limitations of an article written in the last five years, humans, and English; the Mesh words used was health belief model. The article Applying the health belief model to college students’ healthRead MoreMental Health Among College Students1869 Words   |  8 Pa gesMental Health Among College Students By Valerie Etta The up rise in mental health illness amongst college students has become a growing public health concern nationwide (Byrd 2012, McKinney 2012). Rising incidents have led to increased rates of suicide, depression and a variety of mental health illnesses which vary in complexity, severity and prevalence within many U.S college campuses (Arria 2012). Despite the increasing volume of now known mental health cases, many students are still not seekingRead MoreEssay on The Effects of a College Environment on a Students Health2103 Words   |  9 PagesThe Effects of a College Environment on a Students Health Introduction When one goes away to college, their life changes dramatically. They are forced to make changes in their own lives in order to adapt to college life. When one is in high school and living at home, their eating habits and personal hygiene practices are for the most part controlled by their parents. They are told what to eat and when to eat it. They are told to keep their room clean and to take their vitamins, etc. WhenRead MoreStress as a Precursor of Health Problems of College Students2858 Words   |  12 PagesSTRESS AS A PRECURSOR OF HEALTH PROBLEMS OF COLLEGE STUDENTS Submitted by: Del Rosario, J. Anne Nicole D. Garcia, Jose Mari B. Yu, Mark Rainier C.S. 2 – BIO 6 September 26, 2011 Thesis Statement: College students who are exposed to extreme stress encounter several health risks. Outline: I. Introduction A. Background B. Thesis Statement II. Health Problems of College Students Caused by Stress A. Insomnia 1. Causes 2. Effects Read MoreThe Relationship Between Stress And The Effect Of A College Student s Health1357 Words   |  6 Pagesthat exams the relationship between stress and the effect of a college student’s health. The following hypotheses for the study is that stress does affect an individual’s health. The study consisted of thirty college students (n=30) in total, fifteen of these students (participants) were assigned a control group while the remaining fifteen students were put in an experimental group. The researchers recorded the results of each college student’s heart rate and blood pressure before, during and after

U.s. Health Care System With Japan - 1088 Words

Comparison of the U.S. Health Care System with Japan Introduction Healthcare is a major sector in any country since it determines the health condition of the population. In most countries, the government is charged with the responsibility of safeguarding the well-being of its citizens. In the U.S., for instance, the Liberals believe that it is the obligation of the government to provide people with good health services, whereas the Conservatives prefer them to be privatized (Blahous, 2015). The focus of this study is to compare the healthcare status of the United States of America to that of Japan. The choice of Japan was majorly determined by its economic power, given that it is a developed nation with a tiger economy. Additionally, just†¦show more content†¦Life expectancy at birth recorded at 83.2 and mortality rates are high among the aged due to cardiovascular diseases as well as cancer (Organization for Economic Co-operation and Development [OECD], 2014). Other risks to health include tobacco smoking and alcoholism. Obesity appears a mong the aged at 3.6% (OECD, 2014). In comparison, it is evident that life expectancy in Japan is higher than in the U.S. and the same applies to child mortality where Japan records lower infant deaths. Apparently, the United States spends a lot of funds to cater for the health of a single person, thus spending much of its GDP on healthcare as compared to Japan. Evidently, Americans are more prone to lifestyle diseases such as obesity, which happens to be common among young people as well as the older generation. Healthcare Financing In the US, a portion of medical services is taken care of by employers as well as by individuals. Moreover, the government has developed programs such as Medicare that cater for both disabled and elderly supported by federal funds (Blahous, 2015). Further, the state and federal funds help support Medicaid that caters for individuals with low income. The Affordable Care Act declares that individuals should not be denied health cover due to their pre-existing health conditions (Elhauge, 2015). It also forbids the insurance companies from dropping people with the

Exm 2557 Submit Essay - 11649 Words

National Institute of Business Management Chennai - 020 EMBA/ MBA Elective: Airline and Airport Management (Part -1) Attend any 4 questions. Each question carries 25 marks (Each answer should be of minimum 2 pages / of 300 words) 1. Airline management practice has evolved significantly over the past three decades. The development of this practice has contributed to recent advances in computation and communication technologies and, more importantly, the need to reduce costs and increase revenues. Explain. 2. The Total Airport Management System (TAMS) is an integrated airport management system which supports the business goals of providing an efficient, cost effective operation as it is the nucleus on the Multimedia Super Corridor†¦show more content†¦Number of circuits and approaches are used for aeronautical billing and statistical purposes. A major point to bear in mind with the way is that the airlines/handling agents are also being updated on estimates of arrival and departure. Therefore it has to be agreed by all the party’s concerned on who will be responsible for the updating the information. Airlines and handling agents know of new flight information and if both parties’ have the ability to create new flights then a minute difference in time can create two flights instead of the one. ATC information can be used to create mandatory statistics required by some Government agencies such as the National Air traffic Service (NATS) who use the information for planning purposes and in some case for airspace usage. ATC Billing Information entered in ICAO format and UTC and consists of the following information: - Aircraft Registration Point of Entry into Air Space Point of Departure of Air Space Airport Point of Departure and/or Landing Times at the Different Points of Entry or Departure Aircraft registration is entered so that the aircraft type and weight can be used in the calculation of the fee. Airport of origin/destination or point of entry and exit are used in the calculation of the fee. Times are entered if entry and exit time in the FIR forms part of the billing calculation. Airline/Handling Agents Information can be entered by

Profit and Loss Income Statement

Question: Discuss about theProfit and Loss for Income Statement. Answer: Introduction One of the renounced financial statements commonly used by the financial experts and most of the business organisation is the income statement commonly known as the profit and loss statement. The importance of the profit and loss statement is that it reveals the profit earned by the company during the certain period of time that may be a period of 12 months. On the other hand, Balance Sheet of any company reveals the status of the assets, liabilities as well as the capital structure of the company at a particular point of time. This particular assignment is based on the assessment of the changes in the balance sheet of the King Edward VII College of the years 2014 and 2015. On the basis of the information given in the balance sheet the performance of the college is to be measured and to highlight the areas of changes as well as the to highlight the increase in 10% criteria as well as to report on the financial position of the college. Analysis of Balance Sheet of King Edward VII College and University for the Year Ending 2015 2014 After going through the balance sheet it has been noticed that there are many changes from the last year 2014 to this current year 2015. As per the given situation in the assignment it is needed to identify where there is an increase at the rate of 10% from 2014 to 2015. By going through the balance sheet of King Edward VII College it has been analysed that the financial position of the college has improved in comparison to the last year. Following are the areas where there is an increase in 10% criteria in the items present in balance sheet of King Edward VII college and university:- Endowment asset investment has increased by 10%. It has been noticed that the endowment asset investment is 162597 for the year 2014 where as it has increased to 179373 in 2015. (179373 - 162597 = 16776/162597*100 = 10.3%) Debtors have also increased by more than 10%. It has been identified that debtors are 78212 in the year 2014 where as it has increased to 89729 in the year 2015. It has been increased by roughly 14.73% in the year 2015. (89729 - 78212 = 11517/78212*100 = 14.73%) The creditor to whom the college is bound to pay within a year has also been increased by more than 10%. It has been followed that the creditors falling under this category amounts to 193328 in the year 2014 by it has been increased to 221164 in the year 2015. (221164 - 193328 = 27836/193328*100 = 14.40%) The total assets of the college reduced by the current liabilities of the college have also been increased by more than 10%. It has been identified that the total asset reduced by the current liabilities is 1009150 in the year 2014 where as it has increased to 1238061 in the year 2015. (1238061 - 1009150 = 228911/1009150*100 = 22.7%) The endowments in the nature of restricted permanent have increased by slightly more than 10% in the year 2015. It has been followed that the endowments in the nature of restricted permanent was 138314 in the year 2014 where as it has been increased to 153044 in the year 2015. (153044 - 138314 = 14730/138314*100 = 10.95%) These are the above mentioned criteria where the increase in 10% criteria has been increased. Financial Performance Based on the Profit and Loss Statement The profit and loss statement shows the profit of the company at the particular point of time. As per the profit and loss statement of the King Edward College it has been seen that the college has received its fund from the various sources such as fees for tuition as the educational contacts, endowment and investment earnings, some of the earnings has been generated from the operating incomes which has considerably been increased from the previous financial year 2013-14 to the current financial year 2014-15. The total income of the college has increased from 603,668 in the year 2013-14 to 684,225 in the year 2014-15. On the same way the expenditure has also been increased from 605,809 in the year 2013-15 to 640,449 in the year 2014-15. But the college has faced the loss of 2,141 in the year 2013-14 which the company turned into profit of 43,776 by providing the better service quality. The tax is not to be paid for the financial year 2013-14 the college faces a loss but it has t o be paid for the year 2014-15. Thus after all certain deductions the surplus generated by the college after depreciation and tax has also increased in the financial year 2014-15 which is really a good sign which shows that the financial position of the college is really improving. Identifying the Variances Higher than 10% After analysing the balance sheet it has been noticed that there are certain areas which has increased in comparison to the last financial year 2013-14 and the current financial year 2014-15. There are few areas which have been identified which meets the 10% criteria such as Endowment asset investment, Debtors, creditor followed by the total asset reduced by the current liabilities and endowment in nature of the restricted permanent. Comparison of the Performance It has been seen that the performance of the various campus of this college has been improved in the financial year 2014-15 in comparison to the last financial year 2013-14. This has been revealed in the income statement as well as the balance sheet of the college which gives a positive result about the company. By comparing the financial statements of the college it has been seen that the college has earned a profit in the current financial year in comparison to the precious year which is really a good sign. Recommended Solutions for the Expenditures Where the Variance is More It has been usually seen that the financial performance of the company has improved in comparison to the last year. But it has also been observed that there are certain expenditures which exceed the 10% criteria. The college should incur its expenditure in such a way that it should not be too high that in turn reduces the profit of the college. If the expenditure increases it is the fault of the management in utilizing the resources. Though the profit of the college has increased but the expense should be in its limit so that the college can incur more profit. Conclusion From the entire assignment it has been concluded that the financial performance of the college has improved but there are certain criteria where the expenditure has increased as a result of which the college has earned a profit but not as per the expectation. So it should be notified that in order to increase the profit the resources should be utilizes in such a way that the management can achieve the best out of it. Reference Bodie, Z. Merton, R. (2000)Finance. Upper Saddle River, NJ: Prentice Hall. Fraser, L. Ormiston, A. (2001)Understanding financial statements. Upper Saddle River, N.J.: Prentice Hall. Fridson, M. Alvarez, F. (2002)Financial statement analysis. New York: John Wiley Sons. Peterson Drake, P. Fabozzi, F. (2006)Analysis of financial statements. Hoboken, N.J.: Wiley. Robinson, T. (2009)International financial statement analysis. Hoboken, N.J.: John Wiley Sons. Ross, S. et al. (2005)Corporate finance. Boston: McGraw-Hill/Irwin.