ed
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“In the United Kingdom there has been little tradition of the State interfering with the practice of financial reporting. Even where Parliament has enshrined accounting concepts in statute, the requirement for financial statements to show a true and fair view has been made a requirement that overrides any statutory provision with which it conflicts. Since the accounting profession can be said to have ownership of the “true & fair” concept, it is clear that accountants, rather than Parliament, determines the nature of financial reporting in the UK.”
I have to write a 2000 word report on what I think about that statement. I don't want to be an accountant. I have no interest in the subject and I don't know what any of that stuff means 
[Edited on 25-03-2006 by ed]
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Carl
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no i don't but i have 2000 words to write where i have to critically analyse the Transtheoretical model in relation to physical activity though. So if anyone happens to know anything about that?
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ed
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I think that the University is trying to deliberately waste my time with shit like this. 
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Carl
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yeah probably, ours do it by plying us all with mindless sociology bollox.
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James@CCC
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quote:
Originally posted by ed
“In the United Kingdom there has been little tradition of the State interfering with the practice of financial reporting. Even where Parliament has enshrined accounting concepts in statute, the requirement for financial statements to show a true and fair view has been made a requirement that overrides any statutory provision with which it conflicts. Since the accounting profession can be said to have ownership of the “true & fair” concept, it is clear that accountants, rather than Parliament, determines the nature of financial reporting in the UK.”
I have to write a 2000 word report on what I think about that statement. I don't want to be an accountant. I have no interest in the subject and I don't know what any of that stuff means
[Edited on 25-03-2006 by ed]
its just basically saying that the government dont pass many laws that control businesses accounts. Insted its controlled by other accountants, through audit, to make sure the books represent a fair view of the business at the time.
dunno how ur gonna do 2000 words tho, good luck with that 
wot course you doin anyways?
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ed
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I am doing Product Design. 
The lecturer is a complete asshole too. Reading his notes on this report makes me want to stab him in the eye and twist the dagger. He is so rude and sarcastic.
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Steve
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i swear i would have done better in all my exams had the questions/scenarios been in clear understandable english.
The way they word questions for you to write about or analyse is pathetic, even back in GCSE times
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ssj_kakarot
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could mention how internal audits mke it easy for campanies to window dress accounts, making them appear more favourible to share holders ect, increasing the companies fiscal power.
talk about the ethics of it and how the posiblity of more goverment intervention could eliviate this problem.
lol good luck wud i fuck like to write an essay on that.
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James@CCC
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quote:
Originally posted by ed
I am doing Product Design.
nice random essay then...
im doin business just down the road at brum uni, so i kinda no it, but i have no idea how ud fill 2000 words
i swear half the battles in understanding the question, i need to write 'to what degree and extent the nature of the behavioural context to purchasing and supply management dictate the approach organizatons take to purchasing supplies'.
thats not a question, its just words put togther
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James@CCC
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quote:
Originally posted by ssj_kakarot
could mention how internal audits mke it easy for campanies to window dress accounts, making them appear more favourible to share holders ect, increasing the companies fiscal power.
talk about the ethics of it and how the posiblity of more goverment intervention could eliviate this problem.
lol good luck wud i fuck like to write an essay on that.
yea do about that, but how every company is different and accounts vary hugely so its much to hard and complex for legislation to cover everything, so it needs to be done case by case through audit
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ed
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It's become apparent that I have to write my own question from that statement This is going to be fun
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James@CCC
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i had another thought (good im bored). the auditing companies are usually business consultants too, so for them to look good the business needs to do good, so they arnt really imparial. This is what caused the mess up of enron and worldcom and all them.
You could make a question out of that, i guess. does it have to relate to product deisgn at all??
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ed
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It doesn't matter, it's for the business module of my degree. I can't wait untill I get into the second year, hopefully less bullshit.
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Jonny P
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good point about the auditors being the assocaited though. Maybe talk about how, if the business had poor records and books, how it would reflect on the auditors?
Im only doing A-Levels at the mo' so dont know as much as many people on here.
Ooh just thought, maybe talk about how the business where to publish the figures and what effect this would have on the company and likewise the government.
E.G. If the business is a well respected business and earning a good profit (say BAT?), then if they're records show that the profits are constantly going down, and they where to publish this is the annual report, there would be less and less support from the shareholders. If the business where to go into decline, this would have a significant effect on the government due to the high taxes on the businesses(sp) products.
Just a thought?
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vibrio
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excuse spelling and grammar
Epigenetics is the study of heritable changes in gene function that occur without a change in the sequence of nuclear DNA. This form of inheritance allows the transmission of information from mother to daughter cell without the information being encoded in the nucleotide sequence of the gene e.g. when a liver cell divides, the daughter cells do not start to express proteins specific to muscle cells. The most abundant epigenetic modification in vertebrate genomes is methylation of a CpG motif at C5 cytosine. This modification recruits a protein which specifically recognises this motif. These methylated DNA binding proteins then recruit enzymes which chemically alter chromatin which induces transcriptional repression. Although most CpG motifs are methylated it should be noted that short CG-rich regions (500-2000bp), known as CpG islands, found within 60% of human gene promoters remain non-methylated (Bird A, 2002). While this is true for normal cells, de novo methylation of CpG islands in various cancers inducing gene silencing acts as an alternative to mutation or deletion in the inactivation of tumour suppressor genes e.g. CDH1 in breast, bladder and prostate cancer (Graff et al, 1995), CDKN2A in many epithelial cancers (Merlo et al, 1995), and the RB gene in retinoblastomas (Sakai et al, 1991).
Gene expression/repression is important in cell development and differentiation to ensure only cell specific genes are transcribed. Some genes are constitutively transcribed in almost all cells e.g. Glyceraldehyde 3 phosphate dehydrogenase (GAPDH), some genes are only transcribed in certain cell types, carnitine palmitoyltransferase I C in rat brain and testes (Price et al, 2002), while others are only transcribed after a signaling cascade has been initiated, insulin gene transcription by glucose in beta cells of the Islets of Langerhans (Leibiger et al, 1998). Eukaryotic DNA is packaged into a nucleoprotein complex called chromatin which is organized into structurally into two distinct domains, Euchromatin and heterochromatin, which regulate gene expression and chromosome behavior. Euchromatin is condensed during cell division but uncoiled and transcriptionally active during interphase while heterochromatin is tightly packed & transcriptionally inactive through out the cell cycle. While there is only one type of euchromatin, heterchromatin has two variants constitutive or facultative. Constitutive heterochromatin is fixed, irreversible and located at very specific spots in the genome consisting of DNA that contains many tandem (not inverted) repeats of a short basic repeating unit (known as satellite DNA). Facultative chromatin can revert to a normal euchromatin state e.g. When a woman transmits the X-chromosome to a son, it reverts to euchromatin and genetic activity. Replication of these two types of chromatin occurs at different points, with heterochromatic DNA late and Euchromatic DNA early within the cell cycle (Gilbert, 2002). DNA methylation is functionally connected to these two states through histone modification. Euchromatin histones are often acetylated where as the histones of heterochromatin are deacetylated with methylation occurring at histone 3 lysine 9 (H3K9m) (Cameron et al, 1999). De-methylation of CpG motifs allows H3K9m to be re-acetylated (Bachman et al, 2003) which ultimately leads to a switch from hetero to euchromatic DNA. Thus DNA methylation is a pivotal signal for the epigenetic control of gene expression in a reversible heritable manner.
Chromatin Structure
The Basic building blocks of Chromatin are five proteins called histones which contain a high proportion of charged amino acids. These histones fall into two categories, the nucleosomal histones and the H1 Histones. The nucleosomal group is made up of four histones which called H2A, H2B, H3, and H4. They are small proteins 102-135aa with H3 and H4 histones being among the most highly conserved proteins. The H1 histones are larger, approx 220aa, and are less conserved than the nucleosomal group. Although Histones are the building blocks of chromatin, the architectural proteins are comprised of acidic or non-histone chromatin proteins.
The 11nm nucleosome (Fig 1) ,the fundamental building block of chromatin, is a complex comprised of 146bp length of DNA wrapped around an octomer core of histone proteins (2x H2A, H2B, H3, and H4) (Richmond et al, 1984, Dorigo et al, 2004).
With a small length,10-100bp, of DNA (linker) between each nucleosome, this type of chromatin thread can be visualized by electron microscopy which gives rise to ‘beads on a string’ structure description. The H1 histone protein binds to a specific region of the nucleosome and mediates the packing of the 11nm nucleosome into the 30nm chromatin fibre. From this 30nm fibre the DNA can be condensed into a chromosome. (Fig2). The nucleosomes also possess histone tails (NTD), 14-38aa in length, which protrude from the nucleosome (Luger et al, 1997) which direct the formation of higher-order chromatin structures(Dorigo et al, 2003, Dorego et al, 2004,Gordon et al, 2005) .
As mentioned previously not all chromatin proteins are histones. These non-histone architectural proteins are responsible for the chromatin regulatory mechanisms such as covalent histone modifications or ATP-dependent chromatin remodeling (Cosgrove et al, 2004, Smith & Peterson, 2004, Studisky et al, 2004). The packing of chromatin at its lower level is defined by DNA-histone and nucleosome-nucleosome interactions. Chromatin remodeling at specific loci is carried out through tagging of the histone tails (Fig3a). Covalent modification of the histone tails in the form of acetylation and methylation are important for the remodeling of chromatin for active and repressed transcription respectively (Berger, 2001, Strahl and Allis, 2000). Acetylation reduces the positive charge of histone tails which destablises the 300nm fibre while methylation does not affect charge. Other covalent modifications include phosphorylation, ubiquitylation, sumoylation (Gill, 2004) and ADP-ribosylation(Cohen-Armon et al, 2004)(fig3b)
Histone deacetylation (H3K9) by histone deacetalyase enzymes (HDAC) and methylation of the same residue by histone methyl transferase (HMT) (Fuks et al, 2003) is brought about by the binding of methylated DNA binding proteins to methyl-CpG motifs which recruit HDAC to chromatin (Nan X et al, 1998). The methylation of H3K9 allows the binding of heterochromatin protein 1(HP1) via it’s chromodomain (banister et al, 2001).
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ssj_kakarot
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whats that have to do with this thread?
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vibrio
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nothing. just thought I would post what I have to write about too. 10000 words though
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ed
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At least you are (probably?) interested in that...
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vibrio
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slightly.
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