Study Finds no Autism link in Vaccines - Free Essay Example

Sample details Pages: 2 Words: 598 Downloads: 9 Date added: 2019/02/14 Category Medicine Essay Level High school Tags: Autism Essay Did you like this example? The article titled â€Å" Study Finds No Autism Linked in Vaccines† was super interesting to me. My mother has worked with little babies who have disabilities for over twenty years so this subject caught my eye. She has told me forever how some people believe that vaccines cause autism and how that is so incredibly false. I sent her this article once I finished reading it. The article starts off by talking about how In 1998 there was a journal called the Lancet written by a an with 12 children who have autism or other kind of behavioral issues saying that the problems were linked to the MMR vaccine. Then another study came our at the federal court of the U.S. saying that the MMR vaccine was linked with autism. I remember reading about this before and hearing how many people in the US really started to freak out about this at the time and that year had a low vaccine turn out for children. Then a professor of epidemiology from Columbia University said There was no evidence . . . MMR preceded either autism or GI problems in the children studied, he said. Don’t waste time! Our writers will create an original "Study Finds no Autism link in Vaccines" essay for you Create order Then there was an examination done distributed in the diary Public Library of Science One, said that at the point when the youngsters started demonstrating social issues and when they were immunized, and it inspected gut biopsies for obvious hereditary hints of the MMR antibody. Since acquiring the biopsies required steadying the kids and an obtrusive technique, Lipkin said his investigation was constrained gave an example of 38 younger people who required the biopsies as a feature of their therapeutic consideration. The scientists contemplated the biopsies for hints of measles infection RNA. Where a recent report had discovered follows of the measles infection in a high level of biopsies taken from medically introverted kids, the new examination did not and furthermore found no distinction in the biopsies of kids who were medically introverted and offspring of comparable age who were definitely not. Then it talked about how, Lipkin said the hypothesis connecting MMR immunization to chemical imbalance includes a chain of occasions where the live infection in the measles immunization would develop in the intestinal tract, cause aggravation and trigger arrangement of poisons that would influence the focal sensory system. On the off chance that the emotional outcomes announced in the before research were exact, Lipkin and his coauthors stated, they ought to have discovered hints of measles RNA in inside biopsies of a huge extent of the medically introverted children. Then they found follows in only one kid who was medically introverted and one who was most certainly not. Understanding promoter Rick Rollens, who is persuaded that immunizations made his child end up medically introverted, said the new research had been thoroughly directed. Rollens, who helped to establish the MIND Institute at the University of California at Davis, which considers chemical imbalance and other neurodevelopmental issue, lauded the investigation for featuring the significance of gastro-intestinal issues among medically introverted youngsters, however he anticipated it would not put the debate to rest. This investigation has tended to one of numerous speculations about how immunizations may be connected to chemical imbalance, Rollens said. This examination independent from anyone else does not absolve the job everything being equal. Larry Pickering, a pediatrician and inoculation master at Emory University and the Centers for Disease Control and Prevention in Atlanta, said the 1998 investigation and others had provoked a few guardians to renounce immunizing their youngsters. To me this issue is super interesting and I would love to learn more about autism in general.

Moby Dick - Ahabs Pride, His Evil Vehicle to the World...

Ahabs Pride: His Evil Vehicle to the World Below In Herman Melvilles Moby Dick the reader embarks on a journey narrated by a man in search of his soul and led by a man in search of the destruction of evil. Captain Ahab of the whaling ship the Pequod is a man whose heart is driven by revenge and a monomania that brings on the destruction of the Pequod and all but one member of her crew. He is looking to destroy the abominable White Whale, the Evil of the Earth, Moby Dick. This drive, in which Ahab believes he is doing good to the world by ridding it of this devilish creature, truly brings Ahab to commit the ultimate sin, pride, and become the evil of Christianity, he turns his back on God and follows in the footsteps of†¦show more content†¦And Ill chase him round Good Hope, and round the Horn, and round the Norway Maelstrom, and round perditions flames before I give him up. And this is what ye have shipped for, men! To chase that white whale on both sides of land, and over all sides of earth, till he spouts black blood and rolls fin out. What say ye, men, will ye splice hands on it, now? I think you do look brave (Melville 166). In this motivational speech to the crew Ahab tells them of their mission: to find and kill Moby Dick. To make him spout black blood, evil blood, the blood which enables this whale to live, to breath, to move, to hunt, to kill, is evil, the root of his entire existence is black with death and destruction. The organ of goodness and love, the heart in this creature, pumps evil through his veins. Moby Dicks evil, alluded to in this passage is of less importance than the formation of a monomaniac from this obsessed person. What Ive dared, Ive willed; and what Ive willed, Ill do! They think me mad- Starbuck does; but Im demoniac, I am madness maddened! That wild madness thats only calm to comprehend itself! The prophecy was that I should be dismembered; and- Aye! I lost this leg. I now prophesy that I will dismember my dismemberer. Now, then, be the prophet and the fulfiller one. T hats more than ye, ye great gods, ever were,

Causes And Effects Of Limk1 - 1300 Words

Results Expression of LIMK1 was up-regulated in TCGA breast cancer database The expression of LIMK1 in breast cancer was checked in oncomine website (https://www.oncomine.org/). The TCGA database results (Figure 1) showed that LIMK1 was high expressed in different breast cancer type, including intraductal cribriform breast adenocarcinoma, invasive breast carcinoma, invasive lobular breast carcinoma and mixed lobular and ductal breast carcinoma. These results indicated that LIMK1 could be an oncogene in breast cancer. Mir-138-5p targeted LIMK1 and inhibited the expression of LIMK1 Several databases indicated that miR-138-5p could target LIMK1, such as TargetScan, PicTar and miRwalk, to regulate LIMK1/CFL1 signal pathway to function as a†¦show more content†¦Western blot showed that miR-138-5p could also inhibit the expression of PCNA, which was thought to be a proliferation biological marker13 .These results showed that miR-138-5p inhibited the proliferation of breast cancer cells. Mir-138-5p inhibited migration and invasion of breast cancer cells As shown in Figure 5A, the wound healing assay showed that over-expression of miR-138-5p in MDA-MB-231 breast cancer cells healed more slowly compared to NC group. At 24 h, in miR-138-5p treatment group, there was still 50% space not migrated by MDA-MB-231 cells while in NC group, the MDA-MB-231 cells have already healed already. Besides, the transwell assay showed over-expression of miR-138-5p also decreased the migrating and invasive cells (Figure 5B and 5C). It is well known that MMP2 and MMP9 are usually used as indicators of metastasis because they are important for metastatic cancer cell invading the basement membrane14, 15.Therefore we chose MMP2 and MMP9 as the biomarkers to reflect migration and invasion of metastatic breast cancer cells. As shown in Figure 5C and 5D, we found that miR-138-5p could significantly inhibit the protein level of MMP2 and MMP9 both in MDA-MB-231 and HCC1937 two breast cancer cellines. These results showed that over-expression of miR-138-5p inhibit ed migration and invasion of breast cancer cells. Mir-138-5p arrested breast cancer cells into G0/G1 phase After over-expression of miR-138-5p, MDA-MB-231 cells wereShow MoreRelatedThe Discovery Of The Small Rna Lin 4 Essay2141 Words   |  9 PagesFenelon et al., 2011) and enhancement of memory on several behavioral tasks (Bredy et al., 2011). Due to the discovery of non-canonical functions for Dicer, studies using Dicer knockouts should be carefully interpreted and verified for non-specific effects (Fukagawa et al., 2004; Kanellopoulou et al., 2005; Shapiro et al., 2010; Babiarz et al., 2011; Kaneko et al., 2011). In accordance with loss of function studies, dysfunction of the miRNA machinery and proteins associated with it has been implicatedRead MoreA Genetic Review Of Schizophreni Research Progress Of Chromosomes 22 And 83307 Words   |  14 PagesMedications are most commonly prescribed are antipsychotics. These affect the release of neurotransmitters in the brain such as dopamine and serotonin, which are thought to control symptoms of schizophrenia (Mayo Clinic Staff). Medications can often cause side effects that render patients unwilling to continue taking them. In these cases, treatment has to be forced upon the patients. The goal in medication treatment is to control the signs of schizophrenia with as low a dosage as possible. Therapy is another

My Personal Statement On My Life - 1085 Words

I entered my home after I dropped off my sons at camp and tossed my shoes off my feet, next to the dryer. This house was completely silent and I was left alone with my thoughts that nobody else could figure out but me. I went into my office and sat down in my chair, I came in here whenever I truly needed to think and today was one of those days. I needed to think and sort things out in my own head as to what was going on in my life and how I could take steps to move forward. â€Å"Hello† I heard as I sat back in my chair. I leaned up and in an instant I heard my doorbell ring. I stood up and made my way to the front door. I looked out the door and saw Mrs. Toy who had arrived on time for the appointment she had set with me earlier on today. I had completely forgotten that I told her that she could stop by and discuss her cheating husband. I’d been dealing with a being a cheater myself so maybe I would take the approach of getting inside of the cheater’s head to h elp them recognize their faults. I had practiced these kinds of conversations plenty of times with other married couples and even couples who were seeking to wed one another. I just never had the conversation with self. â€Å"Hello† I said as I opened the door to let her in. Mrs. Toy walked in and I shut the door behind her. I led her to my office where she turned completely around to examine the office. I watched as she played with long blonde hair and batted her ocean blue eyes at the pictures and degrees that hung onShow MoreRelatedMy Personal Statement On My Life869 Words   |  4 Pagescrazy how a minute detail can change the entire outcome a situation. Life has many hardships, I for one believe that it is these hardships that shapes us into what we are today. I was about ten years old but had the mentality of a four year old boy. Mostly cried when I was denied a toy or grounded for being mischievous. Like every other week I would grind my way into emotionally blackmail ing my parents to allow me to go to my friends place and then go the extra mile to stay as long as possible.Read MoreMy Personal Statement On My Life878 Words   |  4 PagesOne day when I came home from school, I wanted to say hello to my step dad but he was in the shower. Therefore, I went straight to my room without saying hello to him. After a few minutes I heard the shower turn off in the bathroom. When he opened the bathroom door I heard him yelling my name, so I quickly ran to him to see if he was ok.When I saw him he told me he did not feel good and could not walk. I told him to stop playing around because he always joked about his health. But he told me he wasRead MoreMy Personal Statement On My Life918 Words   |  4 Pagesreceiving my associate’s degree in applied science. My journey to obtain my associates has not been easy. Nevertheless, I am accomplishing my goal and over the moon to be doing so. I did not plan to get my associates, I had originally planned j ust to bypass it completely and move on to get a bachelor in biology, however my health had other plans in mind. My health complications forced me to change my perspective on my life and to reconstruct how I prioritized everything in my life. My dream is toRead MoreMy Personal Statement On My Life945 Words   |  4 Pagestennis practice, I saw my parents talking to each other in the same room; which was unusual, considering they have not spoken with each other since their divorce, and typically begin to argue when they communicate. They told me to have a seat on the pew of my piano because they had something important to address. My father had opened the conversation with one question: Do you know what you re going to do when we re no longer here to support you? I sat there contemplating what my answer will be, butRead MorePersonal Statement : My Life998 Words   |  4 Pages Personal Statement ï » ¿ ï » ¿ ï » ¿Ã¯ » ¿I was born in the historical city of Patiala, town in northern part of India. All my ancestors right until my father have been businessmen. Due to early demise of my Grandfather my father had to take over his clothing business in his early 20 s. He could not complete his studies due to responsibilities he had toRead MoreMy Personal Statement On My Life1110 Words   |  5 Pagesthrough the plethora of papers sitting on my desk, hoping to find the career pamphlet that tells me who I am and what I am supposed to be doing with my life, I realize that no one other than myself can answer â€Å"Who am I? Who am I in the process of becoming?† As I begin to map out my future in accordance with my interests and career goals, I realize how lending a helping hand and acting as role models for others have been an essential part of my daily life. I aspire to impact the lives of others, asRead MoreMy Personal Statement On My Life1002 Words   |  5 PagesOnce I’d made my list it took me a while to become willing. Just as doing anything about my drinking or my character defects, my willingness to make proper amends only came when I was hurting, when I was disturbed enough to become willing to do something about it. That my drinking, character defects and harms done affected other people was no prompt to get me into action. I became motivated not because an amend was due but because I was hurting. Am I selfish, self-seeking and self-centred? Yes youRead MoreMy Personal Statement On My Life1526 Words   |  7 PagesThe light from the warm sun streamed through the blinds and bounced off my eyelids as my obnoxious alarm yelled to me that it was time for school. I refused to believe that I had to awake from my fantasy dreams and move out of my heavenly bed, so I aggressively snagged my phone to press snooze, for the fifth time of course. Getting up for school has always been a dying task for me. The thought of leaving my toasty hot blankets and actually getting ready to go to a place that looked like a filthyRead MoreMy Personal Statement On My Life1374 Words   |  6 Pagesdo anything I put my mind to if I was willing to put forth the effort. My parents played the essential role of providing resources that would instill a good work ethic and passion in me. While my options are limitless, I have spent most of my academic career preparing me for a future in scientific research and academia. Enumerable factors have molded me into the passionate person that I am today, so the answer to â€Å"Who are you?† is not simple but is rather a culmination of life experiences. I learnedRead MoreMy Personal Statement On My Life872 Words   |  4 Pagesthat adds to my identity is that I am a female, long hair, voice, and I wear makeup. I feel like it is also obvious that I have anxiety. I tend to exhibit a lot of anxious actions and I believe that is pretty easy for people to spot out. My parental duties make me feel different. I have two children, (Maelee, Kyrie) one of which has a lot of medical issues and autism. I feel different compared to the other parents because when I attend public functions, I usually can only take my youngest daughter

Management Accounting A Portion Of The Total Information...

1a. Management Accounting is a portion of the total information system in a business or an organization. (p.22) Management accounting as well as other forms of accounting is concerned with the collecting and analysing financial information and then communicating the information to the people in charge of the decision-making. (p.16) Its features are the identification, recording, analysis and reporting of information. Its role is to provide the information to those making decisions, usually the managers of the business. The information gathered will help managers with their decisions. Management Accounting will help managers to take effective decision in four broad areas: developing long term plans and strategies, performance evaluation and control, allocating resources and determining costs and benefits. An example of this is when managers are about to take decisions concerning the allocation of scare economic resources. In this case, the managers want to reduce costs in the business and by using the information from management accounting they will be able to take effective decisions to reduce the costs in the business by allocating their resources in an efficient way. (p.22-25) By using the information from management accounting they will be able to base their decisions on concrete economic information from the business. 1b. The two parts of accounting are Management accounting and Financial accounting. The difference among the two is based on user groups to whichShow MoreRelatedManagement Accounting For Costs And Control1370 Words   |  6 Pages ACC512 Management Accounting for Costs Control Assessment Item 1 Midhun Ramachandran Student ID: 11594000 Class: Wednesday 9am-12pm Lecture - Dhanushka Wijayakantha â€Æ' Answer 1- Management accounting The three elements that drive or influence management accounting work are: Compliance- It refers to the need to fulfil both external regulations as well as reporting requirements. Accounting personnel’s need to furnish proper recognition of expenses and revenues, and estimate assets andRead MoreAuerbach Enterprises Manufacturers1160 Words   |  5 PagesEnterprises Manufacturers Moses Parker BUS 630: Managerial Accounting Prof. Brian Shaw February 24, 2015 AUERBACH ENTERPRISES 2 Auerbch Enterprises Manufacturers In today’s very competitive business environment, it is imperative that organizations choose the most appropriate and effective overhead rate, particularly, because it guides management in its tasks of product pricing, job costing, and budgetingRead MoreWestern Dialysis Clinic1652 Words   |  7 PagesAdvanced Management Accounting, R. S. Kaplan, A. A. Atkinson, International Edition, Third Edition, Prentice Hall International, Inc, 1998 p. 116. Answer all four requirements of the case study. In addition to these requirements you are recommended to exhibit your ability to: 1) Critically evaluate the advantages and drawbacks of traditional costing systems. 2) Compare activity-based costing systems to traditional costing systems. 3) Analyze the circumstances and provide arguments with solidRead MorePrinciples of Accounting1276 Words   |  5 PagesPrinciples of Accounting Name Institutional Affiliation Date: Principles Accounting Part I: 1. How is managerial accounting different from financial accounting? Managerial accounting is mostly used by organizations for purposes of internet alone. The format it uses may not be conforming to the standardization by GAAP. Flexibility is offered for by the system so as the corporate can oversee needs for future and purposes of planning. 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To begin with, Marginal Costing which is formally defined as the cost accounting in which variable costs are charged to cost units (product costs) and the fixed costs of the period are written-off in full against the aggregate contribution (thus, the difference between sales and marginal costs). Its special value is in decisionRead MoreIntermediate Managerial Accounting848 Words   |  4 PagesBUS 322.D1 – FALL 2012 INTERMEDIATE MANAGERIAL ACCOUNTING Tuesday, 11:30-14:20 (BLU 10021) Instructor Office Phone Email : : : : Tota Panggabean, BSc., MSF., MSEc. WMC 3353 (778)782.3563 tpanggab@sfu.ca Office hours : M 10.00-12.00 W 10.00-14.30 Or by appointment Toan Le WMC 3381 M: 14.00-15.30 Marker : Prerequisites Textbooks (Required) : : BUS 254; 60 credit hours. Cost Management and Control (2008): Custom Publication for Simon Fraser University, McGraw-Hill Ryerson Ltd. 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Business and company law of a corporation - Myassignmenthelp.Com

Question: 1. Explain the postal rule, the reasons for its creation and continued application.2. Given that legislation overrides the common law, what impact (if any) do the Electronic Transactions Act 1999 (Cth) and the Electronic Transactions Act 2000 (Vic) have on the postal rule of acceptance. 3. Should the postal rule apply to email and other forms of modern communication? Answer: Answer 1 It can be said that the postal rule of acceptance is one of the most controversial areas of contract law[1]. The postal rule of communication was developed in 1818 and its provisions have changed a lot over time. It is to be mentioned that the postal rule was developed solve the conflicts arising and doubts arising in communication and acceptance. Offer and acceptance are the fundamental provisions in contract formation. Offer and acceptance determine the duties of the parties and are the fundamental building block of a contract[2]. It is to be mentioned that the Postal rule of acceptance was developed as an exception to the general rules of offer and acceptance. It is to be mentioned that in general an offer can be revoked prior to its acceptance. However conflicts have often arisen about the time of the revocation of offer. It has often created a lot of confusion regarding whether the offer was accepted before or after it was revoked. Thus, to avoid this confusion the Postal rule was invented to solve the issue of communication of the offer between the offeror and offeree. The postal rule was created in the case Adam v Lindsell[3]. In this case the court was presented with the challenge of deciding the time of the contract formation. The court held in the aforementioned case that the contract was formed over the period of delivery of mail. Both parties of the aforementioned case had communicated by mail intending to form a contract. However, it can be stated that the mailing time lasts for days therefore the exact time of acceptance could not be decided. The problems faced by the court in deciding the exact time period of contract formation led to creation of the postal rule. The postal rule was reapplied in the case Henthorn v Fraser[4]. The postal rule states that an offer will be considered to be accepted once the communication of the acceptance of the offer has been posted. However the postal rule is applicable in circumstances where the parties have contemplated contract formation using post as the medium of communication as used ordinarily by mankind. It can be stated that in face to face interactions both parties can communicate instantaneously. However, in case of distant contracting instant communication of acceptance is not possible. Thus, in such situations parties to the contract cannot be expected to be possibly aware of the refusal of offer after acceptance of the offer has been posted. In such cases of distant contracting the postal rule is applicable. It can be stated that the postal rule has been re affirmed in the notable cases Household Fire Insurance v Grant[5]and in the relatively recent case Brinkibon Ltd v Stahag Stahl GmbH[6]. In the latter case it was held by the court that posting a letter of acceptance at the post office constitutes acceptance that is binding upon the parties to the contract. The court held that offeror and offeree must have understood and agreed to bear the risks associated with postal system while choosing the same as the means of communicating the offer. However as time has progressed the courts have been faced with the challenge of applying the postal rule in instantaneous communication. With advent of instantaneous methods of communication, the dispatch of receipt of a message constitutes valid communication. The receipt has made the aforementioned postal rule obsolete. The issue of the receipt of a message can only constitute valid communication of acceptance. In the notable case Entores Ltd v Miles Far East Corporation[7] various instances of when acceptance is communicated was illustrated by Lord Denning. It was stated by him a contract can only be expected to be formed once the news of acceptance is received by the offeror as opposed to the postal rule. In case of instantaneous communication the responsibility of communicating the acceptance of t he offer lies with offeree. However, it is assumed in case of instantaneous communication that the news of acceptance communicated to offeror during business hours is expected to be received. However as held in the remarkable case Brinkibon Ltd v Stahag Stahl[8] the responsibility lies with the offeror if he chooses to unman his machine through which the news of acceptance is communicated. Answer 2 Upon the recommendation of United Nations Commission on International Trade Law's Model Law on Electronic Commerce the Electronic Transaction Act[9] was created in the year 2000. It can be stated that the aforementioned Act was created as a strategic policy of the government of Australia to develop economic information. The Electronic Commerce Expert Group was established by the government of Australia to report the conflicts and issues relating to ecommerce. According to the report of the aforementioned expert group it can be said that the country of offeror initiating the offer will govern the contract to be formed if acceptance of such offer occurs at the offerors place of business. The Electronic Transactions Act[10] was formed in response of the aforementioned report. According to the aforementioned act it can be said that communication of acceptance of offer is said to take place if the person to whom the information of news of acceptance is given agrees consents to such information by the means of electronic communication. It is also to be mentioned that the time when the receipt of such electronic communication is issued is the time when electronic communication is expected to enter into the information system. This aforementioned statement puts emphasis on the current application of the postal rule in contracts entered into by email. The current postal rule applied in email contract states that acceptance is not constituted until the offeror gets into the system[11]. It can be stated that this legislation does not apply to facsimile and telex machines. It can be mentioned that the two of the aforementioned acts provide insight about application of the post al rule to instantaneous modes of communication. According to subsection 14(3) of the Electronic Transactions Act 1999(Cth) the time of receipt of an electric communication is noted once it reaches the information system as designated by the sender of the email. However it is to be mentioned that the aforementioned Act does not provide any clarification about what should ideally constitute the designation of the information system. It is not clarified whether opening of the email or merely receiving it in their server constitutes valid time of receipt[12]. Where there is no system designated, the time of receipt of information by the receiver would be considered to be the time when he notices it as stated in section 14 of the aforementioned act. However, the explanatory memorandum as given in the Electronic Transactions Act 2000 (Vic), states that communication must be read by the receiver of the information before it is considered to be received. However, choosing to ignore or not read a message already received in the receivers mailbox will be considered to be received. Thus it can be said that the aforementioned acts continue to guide the application of the postal rule in online business and email contracts. Answer 3 It is to be said that with the recent development in Information Technology, the problem of distance in communication has been greatly reduced. People nowadays can communicate with each other freely and in unhindered manner through various methods. However, the most popular and widely used method of formal communication is email. It can be said that with the advent of the new development in the Information Technology and wide usage of emails the application of the postal rule to email contracts has become a challenge to the courts[13]. It is to be mentioned that email communication is different from website contracting. Acceptance in website contracting is constituted in the actual time of sending and accepting the offer. However in case of communication by emails, there is no legislation which clearly determines acceptance and revocation of offer. It is to be stated that while transmitting information through emails, a message is considered to be delivered when the offeror gets onli ne and reads the message. The offeree in such a case may or may not receive a notification regarding the delivery of the message. Servers and computers of the receiver may take several minutes to receive the message or to respond. It is to be mentioned that timing issues in case of electronic communication vary between website contracting, which is generally considered to be a method of instantaneous communication and contracting through emails[14]. There are many problems which are encountered while communicating through emails. There are many instances when the emails of the senders do not get delivered or get delayed in the process of delivery. It can be mentioned that delivery of emails solely does not constitute valid communication of acceptance as the recipient can be unaware of receiving such email. There is no guarantee that the receiver will access the email upon its successful delivery and read it. The summation of these problems can be expected to be solved by the extension of the postal rule to apply in electronic communication. However, in case of Nunin Holdings v Tullarmarine Estate[15], it was held by the court that the postal acceptance rule would not apply to communication of information by email. The decision was reached by the court on the basis that email is a virtual and instantaneous mode of communication and therefore the postal rule should not be applied to it as it does not apply to other modes of instantaneous communication. The court stated that it has to follow the precedents from cases Entores Ltd v Miles Far East Corp[16], Asher v Goldman Sachs Co [17]and Reese Bros Plastics v Hamon-Sobelco Australia Pty Ltd[18] as decided earlier which dealt with instantaneous modes of communication. Therefore it can be said that as postal rule does apply to communication by email, acceptance would be constituted once the email has been received rather sent. It is to be mentioned that contracts entered into on the internet are similar to the face to face transactions. Any advertisement for sale of any good or commodity on the internet is considered to be an invitation to treat. Whenever, the customer places the order from such invitation to treat and provides the seller with the credentials of payment modes it constitutes an offer. If the website displays confirmation of such order and issues a virtual receipt valid acceptance is constituted and the issuance of the virtual receipt constitutes valid communication of acceptance as held in the case Pharmaceutical Society of Great Britain v Boots Cash Chemists Ltd[19]. It can be said that the receipt rule therefore applies in internet contracting and not the postal rule. However, it has been argued by some that the email is not a direct instantaneous method of communication as there is no direct link between the devices of the parties. Email messages are independent and there is no simultaneous end-to-end traffic path between the sender and the receiver. Therefore the postal rule should apply to email contracts. Thus to conclude, it can be said that postal rule is not completely outdated and still can be applied to modern forms of non instantaneous methods f communication. However, it is not approved by the court and it is not applied to methods of instantaneous communication. However, it can be said that there are no legislative measures which provide clarification of application of postal rule in different scenarios and emails and modern communication stay unaffected by the postal rule. Bibliography Adam v Lindsell [1818] B Ald 681 Asher v Goldman Sachs Co [1991] 1 QB 129 and Reese Bros Plastics Brinkibon Ltd v Stahag Stahl Brinkibon Ltd v Stahag Stahl GmbH[1983] 2 AC 34 Brinkibon Ltd v Stahag StahlGmbH [1983] 2 AC 34 Entores Ltd v Miles Far East Corp (1955) 2 QBD 327 Entores Ltd v Miles Far East Corporation[1955] EWCA Civ 3 Graw, Parker, Whitford, Sangkuhl and Do, Understanding Business Law 7th ed LexisNexis Butterworths, 2015 Hamon-Sobelco Australia Pty Ltd (1988) 5 BPR 11-106 Henthorn v Fraser[1892] 2 Ch 27 Household Fire Insurance v Grant[1879] 4 Ex D 216 Lipton P, Herzberg A and Welsh, M, Understanding Company Law, 18th edition 2016 McKendrick, Ewan.Contract law: text, cases, and materials. Oxford University Press (UK), 2014. Nunin HoldingsPty Ltdv Tullamarine EstatesPty Ltd [1994] 1 VR 74 Pharmaceutical Society of Great Britain v Boots Cash Chemists Ltd [1953] EWCA Civ 6 Seddon, N; Bigwood, R; Ellinghaus, M, Cheshire Fifoot Law of Contract, 2012 10th Australian Edition LexisNexis. Sweeney, OReilly Coleman, 2013, Law in Commerce, 5th Ed., LexisNexis. Smits, Jan M., ed.Contract law: a comparative introduction. Edward Elgar Publishing, 2017. Thomson Reuters. Harris, J. Hargovan, A. Adams, M. Australian Corporate Law LexisNexis Butterworths 5th edition, 2015. Vermeesch,R B, Lindgren, K E, Business Law of Australia Butterworths, 12th Edition, 2011 [1] McKendrick, Ewan.Contract law: text, cases, and materials. Oxford University Press (UK), 2014. [2] Smits, Jan M., ed.Contract law: a comparative introduction. Edward Elgar Publishing, 2017. [3] [1818] B Ald 681 [4] [1892] 2 Ch 27 [5] [1879] 4 Ex D 216 [6] [1983] 2 AC 34 [7] [1955] EWCA Civ 3 [8] [1983] 2 AC 34 [9] 1999(Cth) [10] 2000(Vic) [11] Thomson Reuters. 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Factors Influencing Management Accounting †MyAssignmenthelp.com

Question: Discuss about the Factors Influencing Management Accounting. Answer: Introduction Coca-Cola is well known food and beverage organization which operates globally. It operates in on local scale and community for doing a large number of business (Wilson, 2017). Coca-Cola Australia foundation (CCAF) is considered to be well known community strategy in Australia. The ultimate mission of this organization is provide happiness and possibilities to young Australian. Coca-Cola Amatil (CCA) is considered to be an Australian bottling partner (Chance, 2017). CCA has more than 15000 people and needs to access more than 265 million customers on which 70 thousand are considered to be active. The head office of CCA is located in Sydney and this particular organization is listed in Australian Securities exchange. In the coming pages of the report an idea has been provided regarding the organization structure of Coca-Cola Australia. Various kinds of operation problem in Coca-Cola has been discussed in details. ERP implementation in Coca-Cola and various kinds of problems of ERP implementation in Coca-Cola has been provided in details. After that an analysis has been done regarding development and adaptation of accounting software packages. Current market size of Coca-Cola and leaders its leaders in markets has been described in detail. Various kinds of issues and possible recommendation of accounting information system has been discussed details. Coca-Cola Australia has a separate international division structure because it operates separately and is in isolation from head office. Coca-Cola has various kinds of division in the continents round the globe where it operates (Lanis, McClure and Zirnsak, 2017). This organization operates in five continent division that is Africa group, Europe group, America group, Latin America group and lastly pacific group. Each continental division has vice president which can easily control sub division based on regions and countries. Structure of Coca-Cola has to be efficient for controlling this large organization (Johnson, 2017). Coca-Cola is known to be a well-known MNC because its domestic operation is considered to be similar to international operation. Coca-Cola operates in same way in all the organization regardless of brand and type of soft drink sold by this organization. President of Coca-Cola works on the top of the organization. Under president four departments that is corporate staff, manufacturing, marketing and finance operates. Under it four important group operates that is manufacturing, chemical product group and finance department (Jolley et al., 2014). Beneath it various other kinds of group like human resource, marketing, finance, accounting and marketing work effieciently. Operation Problem Coca-Cola experiences a lot of challenges because of this centralized structure like Delay in work- Centralization management system in Coca Cola results in loss of man-hour and delay in performance of work. It happens because of transmission of records from central room. In centralized management system quick management system is not possible which ultimately results in delay of work in Coca Cola Australia. Remote control- Good kind of supervision is not possible because executives are generally under high work load in Coca-Cola Australia. Lag in work is seen in absence of better control or supervision. No loyalty The centralized system of Coca- Cola Australia results in no kind of initiative from worker. Employees only do the thing which are asked. Employees work like machine which result in no kind of involvement in their work. No secrecy- In Coca- Cola Australia no kind of secrecy is possible because all kinds decision and new orders flow from headquarter to all branches. Implementation of ERP in Coca-Cola ERP stands for Enterprise Resource Planning is nothing but a process which mainly aims is managing and integrating important part of business (Hoy et al.., 2014). An ERP system in Coca-Cola will integrate various areas like planning, sales, human resource and marketing. ERP software provides some kind of synchronization related to reporting. It removes the issue of maintaining separate database and spreadsheet which is merged manually for generation of reports. It will help the employee of Coca- Cola to pull all report in one system (Kilic, Zaim and Delen, 2015). After the implementation of ERP system in Coca-Cola sales orders will automatically flow into various kind of financial system without the problem of re-keying. The order management system of Coca-Cola can easily process orders at much faster rate after the implementation of EPR system. After the implementation of ERP system the financial department of Coca-Cola can close the booking of orders at much faster rate (Efe, 2016) . Other common features of ERP in Coca-Cola is that various kinds of employee can easily understand the various kinds the business performance. An ERP system allow an organization like Coca-Cola to synchronize all the business process (Tenhil and Helki, 2015). There are large number of issue in ERP system like implementation time, implementation cost, employee retention, investment in hardware. After the implementation of ERP system in Coca-Cola, the employee will encounter resentment. This will ultimately degrade the productivity of the process (Tanaka and Sithole, 2015). Special training should be provided to employees of Coca-Cola so that it can motivate the employees. ERP implementation in Coca-Cola will require time as it is a step by process. For successful implementation of ERP Coca-Cola needs to assign their employees for its successful implementation. Cost of ERP implementation is considered to be much more that initial cost. The total cost of ERP will depend on the cost of customization (Kilic, Zaim and Delen, 2014). Higher customization in final stage will result in higher implementation cost. After the implementa tion of ERP system in Coca-Cola many employees of Coca-Cola will leave the organization after the implementation of ERP. This can ultimately affect the growth of this organization. If the employees of Coca-Cola work on slow system, then it can result in unproductivity and frustration. In general, the ERP system requires sufficient storage and high performance of work. Low investment in software by Coca-Cola may result various kinds of software issues. Development and adaptation of accounting software packages Accounting software is a kind of software which is used by various organization inclusive of Coca-Cola for managing various and performing operation related to accounting. Accounting is considered to a systematic method of work or process for communication and recording of financial information (Nwankpa, and Roumani, 2014). After the implementation of accounting software in Coca-Cola it can save a lot of time in comparison to manual bookkeeping. This particular package can easily process front end documents as well as end kind of transaction. With the help of accounting software package Coca-Cola can easily track all kinds of financial transaction in the organization. After the successful implementation of accounting software in Coca-Cola can easily keep various of financial monitoring in organization. This software will ultimately help in overcoming various kinds of issues related to finance. With the help of accounting software Coca Cola Australia can easily keep a track of proper management of flow of cash within organization. The number of financial mistake will be reduced after the implementation of this accounting software (Mas et al. 2014). With the help of accounting software, the management of Coca-Cola can easily information regarding various customer payment by the help of invoice. This software will help in tracking of amount will be paid and the amount left to be paid to the organization. Coca-Cola is considered is to be largest seller of non-alcoholic beverage in the world. With the passage of time this organization has grown to the fullest. Coca-Cola is considered to be third most valuable brand in world. They own many kind of products and have developed internally by help of acquisition. At present Coca-Cola has more than 20 brands with a value of more than 1 billion dollars in domain of sales (Nwankpa, and Roumani, 2014). The diverse portfolio of products results in operational diversification. The broad portfolio of Coca-Cola has resulted in rewarding various kinds of investors. It has provided more than 39 billion of capital which is returned to investor of Coca-Cola by help of dividend and purchasing of share. Coca-Cola Australia is much focused to continue this trend and will help in 2 billion of purchase of share. In the figure below, the statistic focus on market share of various leading beverage organization in the year of 2015 (Boulianne, 2014). Originally Carbonated soft drink was dominated by an organization known as Coca-Cola. It claims to hold a market share of value 48.6 percent. The global market of Coca-Cola is expected at 341.6 billion dollars. During the period of 2004 to 2015 Coca-Cola is considered to be leading producer of carbonated soft drink. In the year of 2015 the carbonated soft drink market of Coca-Cola amounted to a value of 42.5 percent (Lester, 2015). Carbonated soft drink belong to non-alcoholic beverage industry. In the different regions of the world they are known by different name. The software drink containing various things like water, artificial sweetener and a favoring agent. Various multinational companies are addressing issues in soft drink market are Coca-Cola, Pepsi-Co Inc. Cola- Coal and Pepsi-Co are considered to be long term competitors. PepsiCo always have to tackle challenge so it is also called Pepsi-Challenge with rival organization name Coca-Cola. In Pepsi challenge consumers are offered two cups one containing Pepsi and another containing Coca-Cola (Blount et al., 2016). After that consumers are to check the taste of two soft drink and after that a choice is provided soft drink they prefer to use. Competitive advantage When an organization have profit which exceed the average for an industry then the firm is said to have competitive advantage over its various rivals in the market. The ultimate mission of business strategy is to achieve a sustainable business development. There are two basic kind of competitive advantage that is cost advantage, differentiation advantage. Cost advantage: A proper kind of competitive advantage exists when a firm is able to deliver same kind of benefit like its competitors (Smit et al., 2017). At a lower cost will ultimately result in benefits which can easily tackle the competitive products. Differentiation: Differentiation by an organization like Coca-Cola is achieved from competitors when it claims to provide something which is unique in nature which is valuable to buyers by offering them with products at much lower price. Account information system contains some confidential and private kind of information which can be altered if the system is left unprotected (Contractor, 2015). Unethical use of accounting information system may result in disastrous, loss of information, misuse of confidential information. Security of accounting information system is considered to be of first priority in Coca- Cola. Security of management information is considered to be a top management responsibility. Sarbanes Oxley Act that is SOX has a section named 404 which states that it is vital for management for keeping and maintaining of internal records. The Act also work on accounting system which generate a large number of reports (Upping and Oliver, 2016). There are large number of risk in accounting system which ranges from fake transaction to having someone who can easily black tape all the information. Various kinds of risk are Payment which are made to various fake vendors. Loss or deletion of data. Loss and deletion of data Losing of server and computers. Recommendation Various kinds of security measures can be easily taken for tackling issues in account information system. The security measures are known as control which can be used for preventing risk and identifying various kind of problem. Some kind of security measures are Changing password of accounting information system on regular interval. Proper encryption of data Supervision of report of vendor on regular basis Safeguarding and protecting environment of server and computers. Conclusion From the above discussion it can be concluded that this report is all about Coca-Cola Australia. This particular firm has been selected because it makes use of accounting software package. In the discussion portion of the report the current organization structure of Coca-Cola has been discussed in detail. Various kinds of operation problem of Coca-Cola due to centralized organization structure has been discussed in detail. An idea has been provided regarding the ERP implementation in Coca-Cola. Various kinds of profits have been discussed in detail which can be achieved by Coca-Cola after the implementation of ERP system. A flow chart has been created for understanding sales procedure in Coca-Cola. Various kinds of problems have been discussed which Coca-Cola will address after the implementation of ERP system. After that an idea has been provided regarding development and adaptation of accounting software package in Coca-Cola. The present market size of Coca-Cola has discussed in de tails along with graph in the above pages of the report. Various kinds of leaders like Pepsi-Co Inc. and Coca Cola has been discussed in details. An idea has been provided regarding competitive advantage of Coca-Cola like cost advantage, differentiation has been discussed in details. Various kinds of issues in accounting information system has been discussed in details. A list of recommendation against the issue of accounting information system has been provided. References Blount, Y., Abedin, B., Vatanasakdakul, S. and Erfani, S., 2016. Integrating enterprise resource planning (SAP) in the accounting curriculum: a systematic literature review and case study.Accounting Education,25(2), pp.185-202. 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