Biggest Problems Facing Medicare and Problems Key Similarities and Differences Essay

Problems Facing Medicare and Medicaid The Federal Government has sponsored Health insurance programs such as Medicare as well as the Medicaid. Medical insurance for the elderly, disabled, as well as low-income Americans are covered by these insurance programs. In 1965, these programs took effect and the Health Care Finance Administration or the HCFA, of the Department of Health and Human Services administered these programs. Health Care coverage is provided by the US government to a variety of groups such as federal employees, military personnel, veterans as well as the Native Americans. However, the largest proportion of health care expenditures is accounted by the Medicare as well as Medicaid programs. The program of Medicaid provides Health services as well as residential care to more than 50 million Americans wherein each has unique personal needs. Medicaid provides payment for prenatal care for about one-third of the children of the nation, long-term care for more than 20 percent of elderly citizens as well as health safety for people with disabilities are provided. In addition to that several States works on similar initiative to cover the uninsured. Medicaid are facing severe crisis of sustainability. It was found that since 1990s a typical State was able to see that the medical costs have double the percentage of their budget and it was also projected that continued disproportionate growth is evident. In 2006, the combined federal as well as State expenditures totaled $320 billion and by 2016, they are projected to reach $580 billion (â€Å"Making Medicaid Work: A Practical Guide for Transforming Medicaid,† 2007). The Annual Medicaid Budget Survey Report have indicated that at the beginning of the state fiscal year 2008, according to the description of the Medical Directors, State fiscal situation is generally improving, the state revenues are increasing that allowed Governors as well as the state legislatures to restore many cuts as well as restrictions that have been adopted during the economic downturn, and adopt positive changes in Medicaid such as increase in provider payment rates as well as expansion in benefits and eligibility. The State policy decisions for 2007 and 2008, includes a clear focus on improving coverage as well as quality of care provider under the program  Ã‚  Ã‚  Ã‚  Ã‚   (Smith V.K., Edwards, B.C. & Tolbert, J. (2008). Across the states, however, signs that the economic climate was changing, emerged just a few months into state fiscal year 2008, in the fall of 2007. Studies have shown that the outlook was no longer positive as it had been in the case early in the state fiscal year (Smith V.K., Edwards, B.C. & Tolbert, J. (2008). Different Issues Facing Medicare and Medicaid Key Issues of Medicaid A lot of key issues, concerns and priorities in mid fiscal year 2008, have been identified by Medicaid Directors. On top of it were the effects of an increase in fiscal stress across states, a lot of federal state issues such as those impacting Medicaid enrollment and access, as well as their current efforts to address the uninsured (Smith V.K., Edwards, B.C. & Tolbert, J. (2008). Fiscal Stress across the States As described by the directors of the State Medicaid, in the last half calendar 2007, economic situation in a lot of states leveled off unexpectedly and in some cases deteriorated. Results have shown that early in fiscal year 2008, the revenues came in below projections on which the state policy makers had based the state budget. Based on the report â€Å"as the state approached the mid-point in fiscal year 2008, the outlook for the immediate future was less optimistic than it had been at the beginning of the year. The directors of Medicaid had also described in the budget survey that at the beginning of state fiscal year 2008, they strongly sense that the state economies were rebounding as compared to the recent years, according to recent rates of growth in state revenues. Due to Annual changes in each state’s federal Medicaid matching rate, the states budget is affected. It would be difficult to achieve significant Medicaid cost savings now than it had been during the last economic downturn and Medicaid cost control actions are not often easy and almost always have impacts on the effectiveness of the program (Smith V.K., Edwards, B.C. & Tolbert, J. (2008). Issues of the Federal-State The recent federal regulatory changes are adverse to the states, according to Directors of Medicaid, and it will provide negative impact on the programs including the proposed changes regarding the Medicaid benefit design as well as the Medicaid financing arrangements. They also have singled out the Health Information Technology as an example of the state-federal relations moving in a positive way (Smith V.K., Edwards, B.C. & Tolbert, J. (2008). Improving Access in Medicaid In Medicaid the issue of access had been perennial because of generally lower rates of provider reimbursement in most of the states, occasional budget-driven cuts or freezes, as well as rate increases occurring at certain intervals when authorized by state legislatures. Few providers of specific types as well as commercially insured patients encountered access problem for certain specialists such as psychiatrists, pediatric specialists in some states. Directors have also expressed concern over access to oral as well as mental health services. It was observed that in many states there are few dental health providers who participate in the Medicaid program. Moreover, participation has not been improved just by the rate of increases. In fact, one state reported that despite the rate adjustments, even dental clinic of public university would no longer serve Medicaid patients. In addition to that, while access to mental health services suffers from lack of providers, the issue gets more c omplicated by the lack of resources and need to coordinate with other agencies in order to provide non-medical services (Smith V.K., Edwards, B.C. & Tolbert, J. (2008). Enrolment in Medicaid â€Å"The total Medicaid enrollment dropped by -0.5% in fiscal year 2007on average across all states, with increase enrollment for almost half of the states and decrease enrollment for over half of the states. Reports indicated that Medicaid caseload was showing flat or continued downward-sloping caseload trend, and in addition to that, several state indicated that their current projections had been revised upward. Where the caseload was now increasing, the upward caseload trend was thought to be associated with a more sluggish economy (Smith V.K., Edwards, B.C. & Tolbert, J. (2008). The Health Care Reform and Covering of the Uninsured The Governors, as reported by the Medicaid directors are interested in reforming the health care system as well as the strategies to reduce the number of individuals who do not have health insurance coverage. A lot of states have proposed initiatives to address the problem of the continuous increase of the number of uninsured nationally. In some states their goal is universal coverage, on the other hand, others focused on increasing coverage options for the targeted populations (Smith V.K., Edwards, B.C. & Tolbert, J. (2008). Key Issues of Medicare One of the major problems of Medicare program is that financing mechanisms of Medicare will not be able to sustain it in the long run. Another concern is that the structure of the program which in large measure reflects health care delivery and political considerations in effect at the enactment, has failed to keep pace with the changes in the health care system as a whole. A lot of individual suggest that in order to address this problems major structural reform are required. However, to others the existing system should be improved rather than replaced. As of now, there has been no consensus reached. The major focus in the recent years has been on providing prescription drug coverage for beneficiaries. According to some observers, it would not be appropriate to add new costly benefit before structural reforms are enacted, while others stated that seniors, particularly low-income seniors, should not be required to wait for benefits until resolution of the entire restructuring issue (O’Sullivan, Chaikind, and Tilson, 2001). Program financing is the major concern to policy makers. Another important issue that they are facing is whether the program has responded to changes in the health care delivery. Another issue is fraud in Medicare. Sometimes beneficiaries are not safe, that is why Medicare is working hard in order to protect them from being a victim of fraud (Quick Facts About Medicare Prescription Drug Coverage and Protecting Your Personal Information). Key similarities of the Problem Both Medicare and Medicaid are having problems in sustaining the program. â€Å"The biggest problem that the Federal Government is facing is fraud in Medicare as well as Medicaid. They wish to address the problem by teaching the beneficiaries of Medicare and Medicaid on how to avoid being the victims of fraud, waste and abuse. Mr. Clarkson stated that everyone is at stake in this since the money lost, in these practices has an impact on premiums and deductibles and could result in cutbacks to these programs† (â€Å"Medicare Fraud,† 2008).

Education in my Preschool Classroom Essay

There have been many theories that have played a part in the foundation of early childhood education. It has been these theories that have changed the way teachers educate their students. Creating an environment that contributes to learning is key to the student’s success. I feel it is the social communication between students, their peers and the teacher that determines a successful school experience. I feel that effective communication is a fundamental component to my educational philosophy. As a result, I feel that Vygotsky’s Socioculture Theory most closely represents my own philosophy. Vygotsky felt that â€Å"children learn social interaction. They acquire cognitive skills as part of their induction into a way of life. Shared activities help children internalize their society’s modes of thinking and behaving and those folkways their own† (Papalia, Olds, & Feldman, 2008). My education philosophy is to produce the best most achievable learning experience for all students in my classroom. Lev Semenovich Vygotsky developed Vygotsky’s Socioculture Theory. In this approach to teaching Vygotsky believed that â€Å"children’s mental, language, and social development is supported by and enhanced through social interaction (Morrison, 2009). According to Vygotsky the development a child has is concentrated on the communication they have with people around them in a social environment. One of the most important aspects of Vygotsky’s Theory is the zone of proximal development (ZPD). The ZPD is the area of development that is too difficult for the student to achieve by themselves. It is necessary to recruit assistance from another person. The help can come from a teacher, another adult, or even a classmate (Morrison, 2009). Vgotsky’s Sociocultural Theory gives students the opportunity to develop their strengths socially while facilitating cognitive growth and development. I plan to incorporate many of Vgotsky’s theories in my preschool classroom, such as; scaffolding and the zone of proximal development. Using scaffolding, teachers can help students continue to achieve in the areas of development that are too difficult for them to accomplish alone. When a preschooler is able to master a task, the scaffolding can be faded out. In my preschool classroom I want students to build on their own strengths so they can become more independent learners, both academically and socially. Physical and Motor Development involve active learning and how a child uses his or her body. Locomotion is the part of motor development that involves children learning to run, jump, hop and dance. Preschool children like to take part in fine-motor activities as well, such as coloring, drawing, and painting. Teacher’s that incorporate both physical and fine motor activities in their daily lessons will encourage physical and motor development for each child. o Activity – Body Parts †¢ Children are encouraged to move different body parts to music. As the teacher calls out a body part each child must wiggle and dance around emphasizing that particular part of the body. The teacher can also change this activity to encourage students to move to the meaning of words. For example, stretch your arms up high, bend down and touch your toes, crawl like a baby or jump like a kangaroo, the possibilities are endless. o Activity – Sticker Fun †¢ Children love stickers, for this activity give each student a variety of stickers that are a variety of colors and sheets of paper that are the primary colors. Instruct students to peel off the sticker and place the sticker on the matching sheet of paper. †¢ Children can also work at the Art table. The table would be supplied with crayons, glue, scissors, markers and paper. In Cognitive Development most preschool children are in the preoperational stage of intelligence. Their ability to use symbols and their language skills are developing and improving. Preparing hands on activities are fantastic to assist the preschool child in the area of cognitive development. o Activity- Sink or Float †¢ The teacher would need to gather several items like ping pong balls, straws, small beach ball, rocks, paper clips and toy cars and fill the sensory table with water. The teacher would hold up several items and ask the students what they are and whether they think the item would sink or float. The teacher would call on students to drop items into the water, the class would see if the item sinks or floats. After the experiment ends the students could graph what items floated and what items sunk to the bottom. o Activity- Swamp Sort †¢ The teacher would need a small supply of small and large plastic alligators, as well as two bins one for the large alligators and one for the small ones. She would also need the sensory table filled with water and sand. The teacher would explain to the class that they were going on an adventure to find alligators. Some of the alligators would be small (she would hold one up) and some alligators would be large (again she would show the class). The class would take turns using a net to scoop out alligators and then they would have to sort them into the assigned bins. Social-Emotional development is a very important part in the development of a preschool child. The social and emotional part of development in a preschool program prepares students for success throughout their time in school, as well as, the rest of their life. Social-Emotional development can be encouraged in the classroom through social interaction, exploration and experiments. o Activity-Smelling Jars †¢ Have children play a sorting game. Before class the teacher would fill empty jars with several items that have strong aromas. For example, the teacher could fill the jars with items like fruity smell-orange, floral-rose petals, and spices-cinnamon and/or garlic. The students would be blindfolded as they try to identify the smells. After the children have examined all the aromas they would have to sort and graph the smells into two categories the ones they liked and the ones they did not like. o Activity-We Are Thinking †¢ The teacher explains to the class that they are going to play a game that requires them listen, look and think. The teacher goes on to explain that in this game she will think of different classmates and give clues to reveal their identity. For example, she could say I am thinking of a friend who has blond hair and is wearing a red shirt. The students will have to look, listen and think to identify their friends. â€Å"Language skills grow and develop rapidly during the preschool years† (Morrison, 2009). Reading to and with other children is a great way to encourage language development. Children begin to learn and have the capacity to become beginning readers as their language skills improve. o Story Time †¢ Including story time in the preschool classroom is a wonderful way to encourage language skills. Imagination can make the typical story time new and different. The teacher chooses an appropriate book and then reads it to the class. She pauses throughout the book allowing the children to tell her what they think would happen next. After the story is over the children can role play and dress up and act out the story. o Sight Word Treasure Hunt †¢ Preschool children can use sight words to increase their vocabulary and build emerging skills for reading. The teacher tells her students they are going to play a game today and that at the end of the game they are going to find a treasure. Before the game the teacher would have to hide a small â€Å"treasure† box filled with whatever she chooses (enough for each student to have one). The teacher would also have to place cards with different words around the room. The teacher would explain to the children that they would take turns reading each site word and then finding it in the classroom. On the back of each card would be the next sight word to find. The students would choose a student to go next until all students had a turn the last student would find the treasure that they would share with the class. The student would be encouraged to ask other students for help if needed. This game could be easily adapted to be more of a competition the teacher could form teams and declare a winner, although, all children would still receive a â€Å"treasure†. The first formal assessment I would be sure to include in my preschool classroom would the High/Scope educational approach. The â€Å"High/Scope approach provides broad, realistic educational geared to children’s current stages of development. To promote the constructive processes of learning necessary to broaden emerging intellectual and social skills† (Morrison, 2009). The High/Scope Observation assesses six broad categories; initiative, social relations, creative relations, creative representation, music and movement, language and literacy, and mathematics and science (Morrison, 2009). The High/Scope can help preschool teachers create an environment that is conductive to learning by supporting the five essential elements; classroom arrangement, active learning, the daily schedule, assessments and curriculum. The second formal assessment that I would incorporate into my classroom would be Brigance K&1 Screen II. This assessment only requires ten to fifteen minutes per child and is used on children entering kindergarten and first grade (Morrison, 2009). Children who were getting ready to leave preschool would benefit from this assessment as it would measure the child’s skill level. I could then pass this information on to the next teacher along with my own personal observations. My favorite type of informal observation is the portfolio. This form of assessment allows the teacher to collect samples of the student’s work over a period of time and then determine the child’s strengths and weaknesses. Teachers are able to track a child’s development for a specific period of time that they determine. The child’s progress can be tracked weekly, monthly, or through quarterly assessments. The second kind of informal observation that I will be sure to include would be the Interview. This allows children to explain different behaviors, papers they have worked on and individual answers that the student may have given to questions. Engaging children in discussion can only benefit all involved teachers and peers alike. It is important to keep the lines of communication open between teachers, students and their parents. Students need to feel that they can speak up and ask questions about anything that will help them be successful students. The curriculum in my preschool classroom would include literacy. Time each day would be set aside for Alphabet knowledge, this would let students know that letters have names and shapes and that letters represent sounds in our language (Morrison, 2009). Phonics would also be used on a daily basis. Time be would assigned for reading decodable books. Children would learn to read using their phonic knowledge along with content clues such as pictures. Mathematical curriculums are an important part in the preschool classroom as well. Math plays a very prominent role in the preschool classroom today (Morrison, 2009). Children in my preschool classroom will engage in many different activities. For example; sorting, counting, experiments and observations. Mathematics can also be incorporated into the time spent in the computer lab by playing math games. Preschool children are hands on learners so the use of manipulatives would be encouraged. The best classroom environment would persuade children to â€Å"engage in personal, meaningful educational experiences. In addition, the classroom contains three or more interest areas that encourage choice† (Morrison, 2009). †¢ The classroom should be organized so all children can find the supplies needed to be successful. This will also promote independence. †¢ The classroom floor plan should support classroom programs as well as help to implement programs. For example the Art Center should have the necessary supplies stored near the art table. The reading center should have a supply of books and chairs placed there. †¢ The ideal environment would also include an area for small and large group (circle time) instruction. †¢ An adequate space for storage would be needed. The items would have to be labeled in such a way that the children would know where to return them to keep the classroom neat and orderly. †¢ The ideal environment would include a classroom where children feel safe and protected. School should be a place where children are free to learn without fear of being bullying. There are many different preschool programs available today. They all offer programs that use philosophies, theories and concepts to try to meet the needs of preschool aged children. There are many things that promote relevant learning but one of the most important in my opinion is social interaction. It is because of that belief I feel that Vygotsky’s Sociocultural Theory and the High/Scopes Approach to learning is the most effective method for learning in the preschool classroom. The most important thing is to make the classroom a place where each child is given the opportunity to learn in a fun and effective manner, always putting our students first. References Morrison, G. (2009). Early childhood education today. (11th ed. ). Upper Saddle River, New Jersey: Pearson Education, Inc. Papalia, D. , Wendkos Olds, S. , & Duskin Feldman, R. (2008). A child’s world: infancy through adolescence. (11th ed. ) Boston: McGraw-Hill.

Biochemical Action of Bacteria

To observe the growth of different bacteria species in term of structures and its morphology based on different chemical substance applied. 3. To observe physiological and immunological properties utilized by different species of bacteria. INTRODUCTION: Bacteria biochemical testing can determine the types and numbers in terms of colony forming units of bacteria present in a sample of different chemical. The testing could be focused on a specific type of bacteria, medical bacteria or a broad range of environmental bacteria. Since bacteria are present in virtually any environment, it’s important to be clear why the testing is being performed. The more specific the testing is the better and the easier it is to interpret the results. Numbers and types of bacteria that should be a cause for concern depends upon several factors, including the type of bacteria present and the type of samples. Escherichia coli  are one of the main species of bacteria living in the lower intestines of mammals. E. coli  can be found in the intestinal tract of warm-blooded animals. The presence of  E. coli  in foods is considered to be an indication of fecal contamination. Staphylococcus  organisms are commonly found in the environment. Several species of  Staphylococcus  are found on the skin, intestines, nasal passages, etc. of warm-blooded animals. Some species of  Staphylococcus, particularly  Staphylococcus aureus  can be pathogenic are capable of causing illness. Pseudomonas aeruginosa is widely distributed in soil, water and plants. It survives in hot tubs, whirlpools, contact lens solution, sinks and showers. It can cause a number of opportunistic infections including infections of the skin, external ear canal and of the eye. Nitrifying bacteria recycle organic nitrogenous materials from ammonium (the endpoint for the decomposition of proteins) to nitrates. Their presence can indicate that the water may have been polluted by nitrogen-rich organics from sources such as compromised septic tanks, sewage systems, industrial and hazardous waste sites and is undergoing an aerobic form of degradation. The presence of denitrifying bacteria can indicate that the water has been polluted by nitrogen-rich organics from sources such as compromised septic tanks, sewage systems, industrial and hazardous waste sites. MATERIALS: 1. Nutrient broth cultures of Escherichia coli . Nutrient broth cultures of Serratia marcescens 3. Nutrient broth cultures of Salmonella typhimurium 4. Nutrient broth cultures of Bacillus subtilis 5. Nutrient broth cultures of Klebsiella spp. 6. Nutrient broth cultures of Streptococcus spp. 7. Nutrient broth cultures of Staphylococcus aurieus 8. Nutrient broth cultures of Proteus vulgaris 9. Nutri ent broth cultures of Pseudomonas fluorescens 10. Parafilm tape 11. Inoculating loops 12. Gloves 13. Incubator 14. Nutrient agar plate 15. Nutrient agar slants 16. Starch agar plates 17. Gelatine agar plates 18. 2 tubes Clark’s-Lub medium (MR-VP medium) 19. Tryptone broth 20. 3 Kigler’ slant 21. 5 tubes nitrate broth ( 0. 1% KNO3) 22. 5 urea broth 23. Tube containing 10ml of sterile saline 24. Glucose broths with Durham tubes and phenol red indicator 25. Lactose broths with Durham tubes and phenol red indicator 26. Sucrose broths with Durham tubes and phenol red indicator 27. Gram’s iodine 28. Kovac’s indol reagent 29. Mercuric chloride solution 30. KOH-creatine solution or 40% KOH 31. FR reagent 32. Nessler’s reagent PROCEDURE: A. CARBOHYDRATE METABOLISM 1. Fermentation of sugars Materials: 1. Glucose broths with Durham tubes and phenol red indicator 2. Lactose broths with Durham tubes and phenol red indicator 3. Sucrose broths with Durham tubes and phenol red indicator 4. 18 hour nutrient broth cultures of E. coli and S. typhimurium Procedure: 1) The small bottles of different sugars were inoculated with a loopfuls of E. coli and Salmonella spp. 2) The tubes were labelled and incubate at 37oC for 24 hours 3) All observations were recorded for presence of acid or gas production. 2. Hydrolysis of starch Materials: 1. Starch agar plates 2. Broth agar cultures of B. subtilis and E. coli Procedure: 1) Starch plate was streaked with E. coli in for sections and repeated for B. ubtilis bacteria in other starch plate. 2) The plates were secured with parafilm, labelled and inoculated at 37oC for 24 hours. The following day 1) The plates were tested for starch hydrolysis by flooding the pates with Gram’s iodine. 2) The plates were examined and the colonies that showed clear uncoloured zones in contrast with the blue-black background of the starch-iodine complex were noted. 3) The extent of the zones of hydrolysis indicated either the reddish colour zones were seen. 4) All results and observations were recorded. B. PROTEIN AND AMINO ACID METABOLIM 1. Indole test Materials: 1. Broth cultures of B. ubtilis, E. coli, and S. typhimurium 2. 3 tubes of tryptone broth 3. Kovac’s indole test reagent Procedures: 1) The peptone water was inoculated with a loopfuls of the test organism. 2) The tube was labelled and incubated for 24 hours. The following day 1) The tubes were added with a few drops of Kovac’s indole reagent (dimethylaminobenzaldehyde) 2) The red or dark color indicates the presence of indole. 4. Hydrogen sulphide Materials: 1. Broth cultures of B. subtilis, E. coli, and S. typhimurium 2. 3 Kigler’s slant Procedures: 1) The Kigler’s slant was inoculated with a loopfuls of the test organism by the stab method. ) The tube was labelled and incubated for 24 hours. The following day 3) Th e Kigler’ slant was observed for production of H2S where the black precipitate along the line of growth in the Kigler’s slants indicated the H2S have been produced. 4) The observations were recorded. 3. Gelatine hydrolysis test Materials: 1. Broth cultures of B. subtilis, E. coli, and S. typhimurium 2. Gelatine agar plates 3. Mercuric chloride solution Procedures: 3) The gelatine agar plates were inoculated with a loopfuls of the test organism with a single streak at the centre of the plates. ) The plates were secured with parafilm, labelled and incubated for 24 hours. The following day 5) The plates were flooded with mercuric chloride solution. 6) The medium become opaque in regions that still contain gelatine and clear regions where gelatine has been hydrolysed. C. VOGES-PROSKAUER TEST Materials: 1. Broth cultures of E. coli, and Klebsiella spp. 2. 2 tubes of Clark-Lub’s medium (MR-VP medium) 3. KOH-creatine solution Procedures: 1) The tubes of Clark-Lubâ€⠄¢s medium (MR-VP medium) were inoculated with a loopfuls of the test organism. 2) The tubes were labelled and incubated for 24 hours. The following day 1) The tubes were tested with Voges-Proskauer test. 2) The 0. 5ml of KOH-creatine solutuin was addd. 3) The tube was shaked vigorously for 30 seconds. 4) The red or pink color indicates the presence of acetoin. D. CATALASE TEST Materials: 1. Broth cultures of Streptococcus spp. and Staphylococcus aureus. 2. Nutrient agar slant Procedures: 1) The nutrient agar slant was inoculated with a loopfuls of the test organism. 2) The tube was labelled and incubated for 24 hours. The following day 1) The tubes were tested with catalase test by adding several drops of a 5% solution of hydrogen peroxide. ) The vigorous bubbling indicates the presence of oxygen. E. NITRATE REDUCTION TEST Materials: 1. Broth cultures of E. coli, Proteus vugaris, Serratia marcescens, Pseudomonas fluorescens. 2. 5 tubes containing nitrate broth (0. 1% KNO3) 3. Nitrate test reagent Procedures: 1) The nitrate broth was inoculated with a loopfuls of the test organism. 2) The tube was labelled and incub ated for 24 hours. The following day 1) The tubes were tested with 1ml of Follet and Ratcliff’s (FR reagent) 2) The orange or brown color indicates the presence of nitrate. 3) The absent of nitrate indicates that: a. There has been no nitrate reduction b. The reduction has proceeded beyond that nitrate stage. 4) The absent of orange or brown color were further tested with small amount of cadmium to the tube. If nitrate still present, it will be catalytically change to nitrate which will then reacts with the FR reagent in the tube. 5) In the absent of a positive nitrate result, the bubbles f H2 gas was observed in the Durhams tube OR 6) The samples were tested with 1ml of Nessler’s reagent. The brown or orange color indicates the presence of ammonia. F. UREASE TEST Materials: 1. Broth cultures of E. coli, P. vugaris, S. arcescens, P. fluorescens. 2. 5 urea broth with indicator Procedures: 1) The urea broth was inoculated with a loopfuls of the test organism. 2) The tube was labelled and incubated for 24 hours. The following day 1) The urease-positive organism produced in intense red/purple coloration of the medium after incubation. 2) All observations were recorded. RESULTS AND OBSERVATION: Test| Observation(After 24 hours incubation)| Description| A. Carbohydrate Test 1. Fermentation of starchDurham tubes and phenol-red indicator. 2. Hydrolysis of starch| Glucose: Lactose: Sucrose: Starch agar plates:B. ubtilisE. coli| * Positive result for E. coli as tube turn yellow * Positive result for S. typhimium as tube turn yellow * Positive result for E. coli as tube turn yellow * No gas produced by S. typhimium because the tube turns red. * No gas produced by E. coli because the tube is slightly red. * Positive result for S. typhimium as tube turn yellow * Positive zone of clearing. * Negative zone of clearing. | B. Protein And Amino Acid Metabolism 1. Indole test 2. Hydrogen disulphide 3. Gelatine hydrolysis test| Tryptone broth:B. subtilisE. coli. S. typhimuriumKigler’s slant:B. subtilisE. oli. S. typhimuriumGelatine agar plates:B. subtilisE. coli. S. typhimurium| * Negative Indole tests no color change. * Bright fuschia at the interface is positive test for Indole . * Negative Indole tests no color change. * Black precipitate form shows positive sulphur reduction. * Negative reaction. * Positive reaction forming the black precipitate. * Positive hydrolysis of gelatine into amino acid to be used as nutrients/gelatinase. * Negative hydrolysis of gelatine. * Negative hydrolysis of gelatine| C. Voges- Proskaeur’s Test| MR-VP medium:E. coli. Klebsiella spp. | * Negative results of E. oli * Positive results Klebsiella spp. | D. Catalase Test| Nutrient agar slant:S. aureusStreptococcus spp. | S. aureus * Positive catalase reaction because present of bubblesStreptococcus spp. * Negative catalase reaction no bubbles present. | E. Nitrate Reduction Test| Nitrate broth:E. coliP. vulgarisS. marcescensP. fluorenscens| * No color change after denitrification of ammonia. * No color change after denitrification of ammonia. * Turns red. Positive nitrate test shows nitrate reductase present. * Turns red but negative catalase test. | F. Urease Test| Urea broth:E. coliP. vulgarisS. marcescensP. luorenscens| * Negative urease test because the tube remain purple. * P. vulgaris show positive urease test from yellow to pinkish. * S. marcescens show negative urease test because the color remain purple. * P. fluorenscens show negative urease test because the color remain purple. | DISCUSSION: Biochemical tests of bacteria oobjectively to test the metabolism of carbohydrate and related products of different bacteria species, test specific breakdown of products through color changes and gas produced. Besides that, the ability of bacteria utilizes a specific substance and the metabolism of protein and amino acid by bacteria. A. CARBOHYDRATE TEST Carbohydrate is an organic compound that consists of only carbon, hydrogen and oxygen which is basically the major carbon source of most organisms. Specific carbohydrate can be fermented by organism that incorporated in a medium producing red or acid with gas. Pinkish red color shows positive results where acidic content formed in the tube because carbon dioxide realised if fermentation occur. Negative catabolism of carbohydrate shows by yellow to colourless of Durham’s tube as the solution remain alkaline in the absent of carbon dioxide gas. Gas production can be seen as bubbles in Durham’s tube. Central carbohydrate metabolism or the breakdown of sugars into smaller compounds accompanied by the production of ATP and reduction of coenzymes, follows one of several pathway. Carbohydrate utilization and fermentation will be assessed by growing cells without shaking (aeration) in defined media containing a single carbohydrate. Acid products of sugar fermentation will cause a noticeable color change in the pH indicator included in the medium. Sugar fermentation does not produce alkaline product, however non-fermentative hydrolysis of amino acids in the peptone, present in most fermentation media, may give an alkaline reaction, which will also cause a color change in the pH indicator. Gas production, H2 in particular, can be determined by placing a small, inverted Durham tube in the test medium. If gas is produced, it is trapped in the Durham tube and can be seen as a bubble. Hydrogen sulfide (H2S) is produced by bacterial anaerobic degradation of the two sulfur-containing amino acids, cysteine and methionine. Hydrogen sulfide is released as a by-product when carbon and nitrogen atoms in the amino acids are consumed as nutrients by the cells. Under anaerobic conditions the sulfhydryl (-SH) group on cysteine is reduced by cysteine desulfurase. Ferrous ammonium sulfate-indicator. H2S reacts with ferrous sulfate forming the black precipitate Sodium thiosulfate is reduced to sulphite/thiosulfate The Kligler’s Iron test is used to detect liberation of H2S gas by bacteria growing on an excess of these sulfur-containing amino acids. The agar contains high levels of peptones or sources of cysteine and methionine and ferrous sulfate as an indicator. When H2S is produced, the ferrous ion reacts with it to give ferrous sulfide, an insoluble black precipitate. In starch hydrolysis test Iodine must be on the plate to visualize the zone of clearing surrounding the bacteria. This zone indicates starch was broken down to dextrins, maltose, and glucose. B. PROTEIN AND AMINO ACID METABOLIM Indole test measures the ability of bacteria to split indole from tryptophan molecule but in term of biochemistry, Indole test is one of the metabolic degradation products of the amino acid tryophan. Bacteria that possess the enzyme trytophanase are capable of hydrolysing and deaminating tryptophan with the production of Indole, pyruvic acid and ammonia. Positive reaction showed by E. coli, P. vulgaris and negative results observed in Klebsiella and Salmonella from observation in the Indole test. Development of fuchsia red color at the interface of the reagent and the broth within seconds after adding the reagent is indicative of the presence of Indole and is a positive test. Kovac’s reagent detects if tryptophan has been hydrolyzed to indol or tryptophanase. Gelatin is the protein derived from the animal protein collagen, has been used as a solidifying agent in food for a long time besides nutrient gelatine as an early type of solid growth medium. One problem is that many bacteria have the ability to hydrolyze or liquefy the gelatin. This gelatin liquefaction ability forms the basis for this test. C. VOGES-PROSKAUER TEST The production of acetoin by bacteria is perform through Voges Proskauer Test to determine the ability of the organisms to produce neutral end product acetyl methyl carbinol (acetoin) from glucose fermentation. Negative results gained from E. coli meanwhile positive reaction gives by. Changing of color to red pinkish color at the surface of the medium indicated positive results and yellow color at the surface of the medium show negative reaction. The KOH reagent should not be excessively added to the sample because excess KOH may mask weak VP positive reactions. The MR test will be positive for organisms that have complete pathways for mixed acid fermentation. The Voges-Proskauer (VP) test determines whether a specific neutral metabolic intermediate, acetoin, has been produced instead of acid from glucose. Acetoin is the last intermediate in the butanediol pathway, which is a common fermentation pathway in B. subtilis. The tests are complementary in the sense that often a bacterium will give a positive reaction for one test and a negative reaction for the other. The three possible patterns of results where the acetoin fermentation pathway, detected by the VP test, two molecules of pyruvate condense and two molecules of CO2 are released. The 4 carbon intermediate that is formed, acetoin, contains a carbonyl group. The acetoin acts as a terminal electron acceptor with the carbonyl group being reduced to a hydroxyl group. The reduced product, butanediol, is excreted by the bacteria and acetoin is oxidized to diacetyl by alkaline -naphthol, which forms a red complex with creatinine. D. CATALASE TEST Catalase is present in most cytochrome containing aerobic and facultative anaerobic bacteria except Streptococcus spp. Hydrogen peroxide forms as one of the oxidative end product of aerobic carbohydrate metabolism. If hydrogen peroxide allowed accumulating in the bacterial cells it becomes lethal to the bacteria. Catalases help in converting H2O2 to water and oxygen. In the catalase test performed, Streptococcus spp gives negative reaction as for S. aureus, the positive reaction occurred. One of the by-products of oxidation-reduction in the presence of O2 during aerobic respiration is hydrogen peroxide (H2O2). This compound is highly reactive and must be degraded in the cytoplasm of the cell producing it. It can be especially damaging to molecules of DNA. Most aerobes synthesize the enzyme catalase, which breaks down H2O2 into water and oxygen. The O2 gas is identified by the production of bubbles from a concentrated cell suspension. The test for catalase is simple and usually very reliable. It is a major method of distinguishing between Staphylococcus (catalase positive), Streptococcus (catalase negative), and Enterococcus (catalase negative), although some strains of Enterococcus faecalis may be positive. Catalase production is generally associated with aerobic organisms, since H2O2 is a toxic by-product of aerobic growth, but not always. E. NITRATE REDUCTION TEST Nitrate reduction test basically test the ability of organism to reduce the nitrate to nitrites of free nitrogen gas. In order to determine either the bacteria can reduce nitrate, the test organism is inoculated into nitrate reduction broth, undefined medium that contains large amounts of nitrate (KNO3). After incubation, reagent added simultaneously reacts with nitrite and turn to red color, indicating a positive nitrate reduction. If there is no color change at this step, nitrite is absent. If the nitrate is unreduced and till in its original form, this would be a negative nitrate reduction result. However it is possible that the nitrate was reduced to nitrite but has been further reduced to ammonia or nitrogen gas. This would be recorded as positive nitrate reduction result. Under anaerobic conditions, some bacteria are able to use nitrate (NO3-) as an external terminal electron acceptor. This kind of metabolism is analogous to the use of oxygen as a terminal electron acceptor by aerobic organisms and is called anaerobic respiration. Nitrate is an oxidized compound and there are several steps possible in its reduction. The initial step is the reduction of nitrate (NO3-) to nitrite (NO2-). Several possible products can be made from further reduction of nitrite. Possible reduced end products include the following N2, NH3 (ammonia), N2O (nitrous oxide). Bacteria vary in their ability to perform these reactions, a useful characteristic for identification. A medium that will support growth must be used and the cells must be grown anaerobically. Growth in the presence of oxygen will decrease or eliminate nitrate reduction. There are many possible end products of nitrate reduction such as nitrite, nitrogen gas (N2), nitrous oxides, ammonia, and hydroxylamine. The disappearance of nitrate or the appearance of the end products. The test relies on the production of nitrous acid from the nitrite. This, in turn, reacts with the iodide in the reagent to produce iodine. The iodine then reacts with the starch in the reagent to produce a blue color. Since some of the possible products of NO3- reduction are gaseous, a Durham tube is sometimes inverted in the culture tube to trap gases. This being the case, it is important to pre-test the medium to ensure no detectable nitrite is present at the beginning, and, in the case of a negative test, to reduce any nitrate to nitrite to determine whether the nitrite was also reduced. If nitrite is produced, it reacts with hemoglobin to give a bright red color, instead of the dark red color of hemoglobin. It is this reaction that is responsible for the color of meats, such as hot dogs, which are preserved with sodium nitrite. The blood agar test has the advantage of no color change occurring if the nitrite is further reduced. F. UREASE TEST Urease test mainly highlighted to determine the ability of the organism to split urea forming 2 molecules of ammonia by the action of the enzyme Urease with resulting alkalinity. Negative reaction shown by E. coli meanwhile Klebsiella spp. shows positive result. Extra precaution needed because both the urease test medium depend upon the demonstration of alkalinity that not specific for urease. Moreover the protein hydrolysis may result I alkalinity hence false positive may be seen in Pseudomonas. The false positivity can be eliminated by control test using the same medium without urea as recommendation. Urea is a nitrogenous waste product of animals. Some bacteria can cleaved it to produce carbon dioxide and ammonia. The ammonia is a nitrogen source for amino acid biosynthesis as well as for synthesis of other nitrogen-containing molecules in the cell. The urease test was devised to distinguish Proteus species from other enterics. The medium described here is buffered enough so that weak urease producers appear negative. The production of ammonia raises the pH of the medium. The indicator phenol red is present in the broth. Phenol red is orange-yellow at pH below than 6. 8, and turns bright pinkish-red at pH higher than 8. 1. Hence, a positive urea test is denoted by the change of medium color from yellow to pinkish red. CONCLUSION: Based on the laboratory, different bacteria species have different abilities to metabolize various substrates and end products formed were able to be observed and distinguished. Biochemical Action of Bacteria To observe the growth of different bacteria species in term of structures and its morphology based on different chemical substance applied. 3. To observe physiological and immunological properties utilized by different species of bacteria. INTRODUCTION: Bacteria biochemical testing can determine the types and numbers in terms of colony forming units of bacteria present in a sample of different chemical. The testing could be focused on a specific type of bacteria, medical bacteria or a broad range of environmental bacteria. Since bacteria are present in virtually any environment, it’s important to be clear why the testing is being performed. The more specific the testing is the better and the easier it is to interpret the results. Numbers and types of bacteria that should be a cause for concern depends upon several factors, including the type of bacteria present and the type of samples. Escherichia coli  are one of the main species of bacteria living in the lower intestines of mammals. E. coli  can be found in the intestinal tract of warm-blooded animals. The presence of  E. coli  in foods is considered to be an indication of fecal contamination. Staphylococcus  organisms are commonly found in the environment. Several species of  Staphylococcus  are found on the skin, intestines, nasal passages, etc. of warm-blooded animals. Some species of  Staphylococcus, particularly  Staphylococcus aureus  can be pathogenic are capable of causing illness. Pseudomonas aeruginosa is widely distributed in soil, water and plants. It survives in hot tubs, whirlpools, contact lens solution, sinks and showers. It can cause a number of opportunistic infections including infections of the skin, external ear canal and of the eye. Nitrifying bacteria recycle organic nitrogenous materials from ammonium (the endpoint for the decomposition of proteins) to nitrates. Their presence can indicate that the water may have been polluted by nitrogen-rich organics from sources such as compromised septic tanks, sewage systems, industrial and hazardous waste sites and is undergoing an aerobic form of degradation. The presence of denitrifying bacteria can indicate that the water has been polluted by nitrogen-rich organics from sources such as compromised septic tanks, sewage systems, industrial and hazardous waste sites. MATERIALS: 1. Nutrient broth cultures of Escherichia coli . Nutrient broth cultures of Serratia marcescens 3. Nutrient broth cultures of Salmonella typhimurium 4. Nutrient broth cultures of Bacillus subtilis 5. Nutrient broth cultures of Klebsiella spp. 6. Nutrient broth cultures of Streptococcus spp. 7. Nutrient broth cultures of Staphylococcus aurieus 8. Nutrient broth cultures of Proteus vulgaris 9. Nutri ent broth cultures of Pseudomonas fluorescens 10. Parafilm tape 11. Inoculating loops 12. Gloves 13. Incubator 14. Nutrient agar plate 15. Nutrient agar slants 16. Starch agar plates 17. Gelatine agar plates 18. 2 tubes Clark’s-Lub medium (MR-VP medium) 19. Tryptone broth 20. 3 Kigler’ slant 21. 5 tubes nitrate broth ( 0. 1% KNO3) 22. 5 urea broth 23. Tube containing 10ml of sterile saline 24. Glucose broths with Durham tubes and phenol red indicator 25. Lactose broths with Durham tubes and phenol red indicator 26. Sucrose broths with Durham tubes and phenol red indicator 27. Gram’s iodine 28. Kovac’s indol reagent 29. Mercuric chloride solution 30. KOH-creatine solution or 40% KOH 31. FR reagent 32. Nessler’s reagent PROCEDURE: A. CARBOHYDRATE METABOLISM 1. Fermentation of sugars Materials: 1. Glucose broths with Durham tubes and phenol red indicator 2. Lactose broths with Durham tubes and phenol red indicator 3. Sucrose broths with Durham tubes and phenol red indicator 4. 18 hour nutrient broth cultures of E. coli and S. typhimurium Procedure: 1) The small bottles of different sugars were inoculated with a loopfuls of E. coli and Salmonella spp. 2) The tubes were labelled and incubate at 37oC for 24 hours 3) All observations were recorded for presence of acid or gas production. 2. Hydrolysis of starch Materials: 1. Starch agar plates 2. Broth agar cultures of B. subtilis and E. coli Procedure: 1) Starch plate was streaked with E. coli in for sections and repeated for B. ubtilis bacteria in other starch plate. 2) The plates were secured with parafilm, labelled and inoculated at 37oC for 24 hours. The following day 1) The plates were tested for starch hydrolysis by flooding the pates with Gram’s iodine. 2) The plates were examined and the colonies that showed clear uncoloured zones in contrast with the blue-black background of the starch-iodine complex were noted. 3) The extent of the zones of hydrolysis indicated either the reddish colour zones were seen. 4) All results and observations were recorded. B. PROTEIN AND AMINO ACID METABOLIM 1. Indole test Materials: 1. Broth cultures of B. ubtilis, E. coli, and S. typhimurium 2. 3 tubes of tryptone broth 3. Kovac’s indole test reagent Procedures: 1) The peptone water was inoculated with a loopfuls of the test organism. 2) The tube was labelled and incubated for 24 hours. The following day 1) The tubes were added with a few drops of Kovac’s indole reagent (dimethylaminobenzaldehyde) 2) The red or dark color indicates the presence of indole. 4. Hydrogen sulphide Materials: 1. Broth cultures of B. subtilis, E. coli, and S. typhimurium 2. 3 Kigler’s slant Procedures: 1) The Kigler’s slant was inoculated with a loopfuls of the test organism by the stab method. ) The tube was labelled and incubated for 24 hours. The following day 3) Th e Kigler’ slant was observed for production of H2S where the black precipitate along the line of growth in the Kigler’s slants indicated the H2S have been produced. 4) The observations were recorded. 3. Gelatine hydrolysis test Materials: 1. Broth cultures of B. subtilis, E. coli, and S. typhimurium 2. Gelatine agar plates 3. Mercuric chloride solution Procedures: 3) The gelatine agar plates were inoculated with a loopfuls of the test organism with a single streak at the centre of the plates. ) The plates were secured with parafilm, labelled and incubated for 24 hours. The following day 5) The plates were flooded with mercuric chloride solution. 6) The medium become opaque in regions that still contain gelatine and clear regions where gelatine has been hydrolysed. C. VOGES-PROSKAUER TEST Materials: 1. Broth cultures of E. coli, and Klebsiella spp. 2. 2 tubes of Clark-Lub’s medium (MR-VP medium) 3. KOH-creatine solution Procedures: 1) The tubes of Clark-Lubâ€⠄¢s medium (MR-VP medium) were inoculated with a loopfuls of the test organism. 2) The tubes were labelled and incubated for 24 hours. The following day 1) The tubes were tested with Voges-Proskauer test. 2) The 0. 5ml of KOH-creatine solutuin was addd. 3) The tube was shaked vigorously for 30 seconds. 4) The red or pink color indicates the presence of acetoin. D. CATALASE TEST Materials: 1. Broth cultures of Streptococcus spp. and Staphylococcus aureus. 2. Nutrient agar slant Procedures: 1) The nutrient agar slant was inoculated with a loopfuls of the test organism. 2) The tube was labelled and incubated for 24 hours. The following day 1) The tubes were tested with catalase test by adding several drops of a 5% solution of hydrogen peroxide. ) The vigorous bubbling indicates the presence of oxygen. E. NITRATE REDUCTION TEST Materials: 1. Broth cultures of E. coli, Proteus vugaris, Serratia marcescens, Pseudomonas fluorescens. 2. 5 tubes containing nitrate broth (0. 1% KNO3) 3. Nitrate test reagent Procedures: 1) The nitrate broth was inoculated with a loopfuls of the test organism. 2) The tube was labelled and incub ated for 24 hours. The following day 1) The tubes were tested with 1ml of Follet and Ratcliff’s (FR reagent) 2) The orange or brown color indicates the presence of nitrate. 3) The absent of nitrate indicates that: a. There has been no nitrate reduction b. The reduction has proceeded beyond that nitrate stage. 4) The absent of orange or brown color were further tested with small amount of cadmium to the tube. If nitrate still present, it will be catalytically change to nitrate which will then reacts with the FR reagent in the tube. 5) In the absent of a positive nitrate result, the bubbles f H2 gas was observed in the Durhams tube OR 6) The samples were tested with 1ml of Nessler’s reagent. The brown or orange color indicates the presence of ammonia. F. UREASE TEST Materials: 1. Broth cultures of E. coli, P. vugaris, S. arcescens, P. fluorescens. 2. 5 urea broth with indicator Procedures: 1) The urea broth was inoculated with a loopfuls of the test organism. 2) The tube was labelled and incubated for 24 hours. The following day 1) The urease-positive organism produced in intense red/purple coloration of the medium after incubation. 2) All observations were recorded. RESULTS AND OBSERVATION: Test| Observation(After 24 hours incubation)| Description| A. Carbohydrate Test 1. Fermentation of starchDurham tubes and phenol-red indicator. 2. Hydrolysis of starch| Glucose: Lactose: Sucrose: Starch agar plates:B. ubtilisE. coli| * Positive result for E. coli as tube turn yellow * Positive result for S. typhimium as tube turn yellow * Positive result for E. coli as tube turn yellow * No gas produced by S. typhimium because the tube turns red. * No gas produced by E. coli because the tube is slightly red. * Positive result for S. typhimium as tube turn yellow * Positive zone of clearing. * Negative zone of clearing. | B. Protein And Amino Acid Metabolism 1. Indole test 2. Hydrogen disulphide 3. Gelatine hydrolysis test| Tryptone broth:B. subtilisE. coli. S. typhimuriumKigler’s slant:B. subtilisE. oli. S. typhimuriumGelatine agar plates:B. subtilisE. coli. S. typhimurium| * Negative Indole tests no color change. * Bright fuschia at the interface is positive test for Indole . * Negative Indole tests no color change. * Black precipitate form shows positive sulphur reduction. * Negative reaction. * Positive reaction forming the black precipitate. * Positive hydrolysis of gelatine into amino acid to be used as nutrients/gelatinase. * Negative hydrolysis of gelatine. * Negative hydrolysis of gelatine| C. Voges- Proskaeur’s Test| MR-VP medium:E. coli. Klebsiella spp. | * Negative results of E. oli * Positive results Klebsiella spp. | D. Catalase Test| Nutrient agar slant:S. aureusStreptococcus spp. | S. aureus * Positive catalase reaction because present of bubblesStreptococcus spp. * Negative catalase reaction no bubbles present. | E. Nitrate Reduction Test| Nitrate broth:E. coliP. vulgarisS. marcescensP. fluorenscens| * No color change after denitrification of ammonia. * No color change after denitrification of ammonia. * Turns red. Positive nitrate test shows nitrate reductase present. * Turns red but negative catalase test. | F. Urease Test| Urea broth:E. coliP. vulgarisS. marcescensP. luorenscens| * Negative urease test because the tube remain purple. * P. vulgaris show positive urease test from yellow to pinkish. * S. marcescens show negative urease test because the color remain purple. * P. fluorenscens show negative urease test because the color remain purple. | DISCUSSION: Biochemical tests of bacteria oobjectively to test the metabolism of carbohydrate and related products of different bacteria species, test specific breakdown of products through color changes and gas produced. Besides that, the ability of bacteria utilizes a specific substance and the metabolism of protein and amino acid by bacteria. A. CARBOHYDRATE TEST Carbohydrate is an organic compound that consists of only carbon, hydrogen and oxygen which is basically the major carbon source of most organisms. Specific carbohydrate can be fermented by organism that incorporated in a medium producing red or acid with gas. Pinkish red color shows positive results where acidic content formed in the tube because carbon dioxide realised if fermentation occur. Negative catabolism of carbohydrate shows by yellow to colourless of Durham’s tube as the solution remain alkaline in the absent of carbon dioxide gas. Gas production can be seen as bubbles in Durham’s tube. Central carbohydrate metabolism or the breakdown of sugars into smaller compounds accompanied by the production of ATP and reduction of coenzymes, follows one of several pathway. Carbohydrate utilization and fermentation will be assessed by growing cells without shaking (aeration) in defined media containing a single carbohydrate. Acid products of sugar fermentation will cause a noticeable color change in the pH indicator included in the medium. Sugar fermentation does not produce alkaline product, however non-fermentative hydrolysis of amino acids in the peptone, present in most fermentation media, may give an alkaline reaction, which will also cause a color change in the pH indicator. Gas production, H2 in particular, can be determined by placing a small, inverted Durham tube in the test medium. If gas is produced, it is trapped in the Durham tube and can be seen as a bubble. Hydrogen sulfide (H2S) is produced by bacterial anaerobic degradation of the two sulfur-containing amino acids, cysteine and methionine. Hydrogen sulfide is released as a by-product when carbon and nitrogen atoms in the amino acids are consumed as nutrients by the cells. Under anaerobic conditions the sulfhydryl (-SH) group on cysteine is reduced by cysteine desulfurase. Ferrous ammonium sulfate-indicator. H2S reacts with ferrous sulfate forming the black precipitate Sodium thiosulfate is reduced to sulphite/thiosulfate The Kligler’s Iron test is used to detect liberation of H2S gas by bacteria growing on an excess of these sulfur-containing amino acids. The agar contains high levels of peptones or sources of cysteine and methionine and ferrous sulfate as an indicator. When H2S is produced, the ferrous ion reacts with it to give ferrous sulfide, an insoluble black precipitate. In starch hydrolysis test Iodine must be on the plate to visualize the zone of clearing surrounding the bacteria. This zone indicates starch was broken down to dextrins, maltose, and glucose. B. PROTEIN AND AMINO ACID METABOLIM Indole test measures the ability of bacteria to split indole from tryptophan molecule but in term of biochemistry, Indole test is one of the metabolic degradation products of the amino acid tryophan. Bacteria that possess the enzyme trytophanase are capable of hydrolysing and deaminating tryptophan with the production of Indole, pyruvic acid and ammonia. Positive reaction showed by E. coli, P. vulgaris and negative results observed in Klebsiella and Salmonella from observation in the Indole test. Development of fuchsia red color at the interface of the reagent and the broth within seconds after adding the reagent is indicative of the presence of Indole and is a positive test. Kovac’s reagent detects if tryptophan has been hydrolyzed to indol or tryptophanase. Gelatin is the protein derived from the animal protein collagen, has been used as a solidifying agent in food for a long time besides nutrient gelatine as an early type of solid growth medium. One problem is that many bacteria have the ability to hydrolyze or liquefy the gelatin. This gelatin liquefaction ability forms the basis for this test. C. VOGES-PROSKAUER TEST The production of acetoin by bacteria is perform through Voges Proskauer Test to determine the ability of the organisms to produce neutral end product acetyl methyl carbinol (acetoin) from glucose fermentation. Negative results gained from E. coli meanwhile positive reaction gives by. Changing of color to red pinkish color at the surface of the medium indicated positive results and yellow color at the surface of the medium show negative reaction. The KOH reagent should not be excessively added to the sample because excess KOH may mask weak VP positive reactions. The MR test will be positive for organisms that have complete pathways for mixed acid fermentation. The Voges-Proskauer (VP) test determines whether a specific neutral metabolic intermediate, acetoin, has been produced instead of acid from glucose. Acetoin is the last intermediate in the butanediol pathway, which is a common fermentation pathway in B. subtilis. The tests are complementary in the sense that often a bacterium will give a positive reaction for one test and a negative reaction for the other. The three possible patterns of results where the acetoin fermentation pathway, detected by the VP test, two molecules of pyruvate condense and two molecules of CO2 are released. The 4 carbon intermediate that is formed, acetoin, contains a carbonyl group. The acetoin acts as a terminal electron acceptor with the carbonyl group being reduced to a hydroxyl group. The reduced product, butanediol, is excreted by the bacteria and acetoin is oxidized to diacetyl by alkaline -naphthol, which forms a red complex with creatinine. D. CATALASE TEST Catalase is present in most cytochrome containing aerobic and facultative anaerobic bacteria except Streptococcus spp. Hydrogen peroxide forms as one of the oxidative end product of aerobic carbohydrate metabolism. If hydrogen peroxide allowed accumulating in the bacterial cells it becomes lethal to the bacteria. Catalases help in converting H2O2 to water and oxygen. In the catalase test performed, Streptococcus spp gives negative reaction as for S. aureus, the positive reaction occurred. One of the by-products of oxidation-reduction in the presence of O2 during aerobic respiration is hydrogen peroxide (H2O2). This compound is highly reactive and must be degraded in the cytoplasm of the cell producing it. It can be especially damaging to molecules of DNA. Most aerobes synthesize the enzyme catalase, which breaks down H2O2 into water and oxygen. The O2 gas is identified by the production of bubbles from a concentrated cell suspension. The test for catalase is simple and usually very reliable. It is a major method of distinguishing between Staphylococcus (catalase positive), Streptococcus (catalase negative), and Enterococcus (catalase negative), although some strains of Enterococcus faecalis may be positive. Catalase production is generally associated with aerobic organisms, since H2O2 is a toxic by-product of aerobic growth, but not always. E. NITRATE REDUCTION TEST Nitrate reduction test basically test the ability of organism to reduce the nitrate to nitrites of free nitrogen gas. In order to determine either the bacteria can reduce nitrate, the test organism is inoculated into nitrate reduction broth, undefined medium that contains large amounts of nitrate (KNO3). After incubation, reagent added simultaneously reacts with nitrite and turn to red color, indicating a positive nitrate reduction. If there is no color change at this step, nitrite is absent. If the nitrate is unreduced and till in its original form, this would be a negative nitrate reduction result. However it is possible that the nitrate was reduced to nitrite but has been further reduced to ammonia or nitrogen gas. This would be recorded as positive nitrate reduction result. Under anaerobic conditions, some bacteria are able to use nitrate (NO3-) as an external terminal electron acceptor. This kind of metabolism is analogous to the use of oxygen as a terminal electron acceptor by aerobic organisms and is called anaerobic respiration. Nitrate is an oxidized compound and there are several steps possible in its reduction. The initial step is the reduction of nitrate (NO3-) to nitrite (NO2-). Several possible products can be made from further reduction of nitrite. Possible reduced end products include the following N2, NH3 (ammonia), N2O (nitrous oxide). Bacteria vary in their ability to perform these reactions, a useful characteristic for identification. A medium that will support growth must be used and the cells must be grown anaerobically. Growth in the presence of oxygen will decrease or eliminate nitrate reduction. There are many possible end products of nitrate reduction such as nitrite, nitrogen gas (N2), nitrous oxides, ammonia, and hydroxylamine. The disappearance of nitrate or the appearance of the end products. The test relies on the production of nitrous acid from the nitrite. This, in turn, reacts with the iodide in the reagent to produce iodine. The iodine then reacts with the starch in the reagent to produce a blue color. Since some of the possible products of NO3- reduction are gaseous, a Durham tube is sometimes inverted in the culture tube to trap gases. This being the case, it is important to pre-test the medium to ensure no detectable nitrite is present at the beginning, and, in the case of a negative test, to reduce any nitrate to nitrite to determine whether the nitrite was also reduced. If nitrite is produced, it reacts with hemoglobin to give a bright red color, instead of the dark red color of hemoglobin. It is this reaction that is responsible for the color of meats, such as hot dogs, which are preserved with sodium nitrite. The blood agar test has the advantage of no color change occurring if the nitrite is further reduced. F. UREASE TEST Urease test mainly highlighted to determine the ability of the organism to split urea forming 2 molecules of ammonia by the action of the enzyme Urease with resulting alkalinity. Negative reaction shown by E. coli meanwhile Klebsiella spp. shows positive result. Extra precaution needed because both the urease test medium depend upon the demonstration of alkalinity that not specific for urease. Moreover the protein hydrolysis may result I alkalinity hence false positive may be seen in Pseudomonas. The false positivity can be eliminated by control test using the same medium without urea as recommendation. Urea is a nitrogenous waste product of animals. Some bacteria can cleaved it to produce carbon dioxide and ammonia. The ammonia is a nitrogen source for amino acid biosynthesis as well as for synthesis of other nitrogen-containing molecules in the cell. The urease test was devised to distinguish Proteus species from other enterics. The medium described here is buffered enough so that weak urease producers appear negative. The production of ammonia raises the pH of the medium. The indicator phenol red is present in the broth. Phenol red is orange-yellow at pH below than 6. 8, and turns bright pinkish-red at pH higher than 8. 1. Hence, a positive urea test is denoted by the change of medium color from yellow to pinkish red. CONCLUSION: Based on the laboratory, different bacteria species have different abilities to metabolize various substrates and end products formed were able to be observed and distinguished.

Goverment & Funding In the State New York Essay

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B plan - additional payment - Outline Example Expenses incurred on Petrol have been reduced to â‚ ¬40 per week based on a revised plan to focus on basic services. i.e. design and management building services engineering projects. Smaller projects will be sub-contracted to fellow engineers that cover Leninster, Connaught and North Munster. This will reduce travel time in conducting surveys on properties beyond a distance of 30 miles from the home office. The car is also being reconfigured to run on diesel, which is a cheaper alternative. There will be no expenses on advertising during year 1. The firm will continue to use word of mouth and tap into the existing customer base. Further, expenses on training and development are expected to reduce to â‚ ¬10 per week after the completion of the Masters degree in May 2011 by availing skills net funding wherever possible. Based on these revised estimates, expenses are expected to reduce by up to â‚ ¬77 per week. I request you to examine the enclosed spreadsheet for further information on specific revisions in all key areas. I would also like to emphasize that these estimates were solely revised to reflect more realistic projections and have not been made to reflect better profits on

Analysis of Health and Safety in Chemical Industries Article Assignment

Analysis of Health and Safety in Chemical Industries Article - Assignment Example Therefore, the entire article is focused on the how workers have to be careful regarding the use of chemicals, and the necessary caution that needs to be taken. 3. The background or context surrounding this article is the constant injuries that always define workers in the chemical industry. Current knowledge is short on the various types of injuries that exist, and the major chemicals and the hazards they pose to workers. 4. The author takes on the topic with a methodological point of view such that it is systematic in analyzing the various factors involved in evaluating chemical risks in the factory such as identifying the different types of chemicals and the risks they pose. There are also ideological and theoretical perspectives in defining and assessing the characteristics of chemical injuries. 5. The key concepts that the article focuses on include the various types of dangerous chemicals that workers are constantly bound to be exposed to in their environments. There are also various descriptions such as the technical descriptions that differentiate the existing types of hazardous chemicals. 6. The most important information from the article is that it is essential to understand the various types of risks involved when working with chemicals in a factory. A good understanding of the different types of chemicals and risks makes it easier to tackle them and consequently enable a safe and healthy working environment. 7. The author points out that it is important to understand the chemicals that workers often deal with in a factory. This makes it easy to effectively deal with storage and counter any injuries that may arise. This leads to the conclusion that it is necessary to understand the different types of dangers present in the workplace, and effectively deal with them. 8. The author’s findings that different types of chemical hazards need different handling mechanisms make it easier for authorities.

Mountaintop Removal Coal Mining Essay Example | Topics and Well Written Essays - 2000 words

Mountaintop Removal Coal Mining - Essay Example The first process of this heavily mechanized mining method is clearing of any vegetation in the site, and then powerful explosives are deployed turning the immediate surface weak thus making it easy for powerful machines to dig through it. Big trucks are continuously being filled with earth debris which is constantly taken away from the site. Then a powerful machine known as the dragline digs through the rocks to expose the coal deposits. Finally, giant machines scoop the coal and deposit the load on waiting trucks for transportation (Perks 2). This mining method is actively taking place in the Central Appalachia region spanning across four states that include, Tennessee, Virginia, West Virginia and Kentucky in Central America (Perks 2). A continuous increase in electricity demand and a reduction in the once easily accessed coal has led to the ever increasing coal mines in the Central Appalachian mountain tops. This has resulted to the destruction of mountaintops in the hundreds thus loosing the beauty they once possessed since the land is left bare with little or no vegetation. Many environmental organizations’ have called to the immediate halt of this mining method since they argue it poses eminent danger to the environment and to the wellbeing of the surrounding communities. The environmental implications brought about by this economic activity cannot be understated. The damage that has been caused by the mountaintop removal coal mining method on the water bodies, the wildlife and the forest cover around the Central Appalachian mountaintops has led to a disrupted ecosystem (Perks 2). From the cleared forest cover to the disposal of waste and debris into the neighboring valleys, the environmental degradation of the Central Appalachian region has been on a steady rise.... This valley fills become large expanses of barren land, which because of their toxic nature it becomes impossible to develop. Mining companies do not embark on reforestation exercises as required by law and instead plant non native grass to replace the forest of hardwoods that was once present (Perks 4). The remaining waterways that are not entirely blocked by the mine valley fills run the risk of being heavily polluted. The toxic nature of these valley fills makes the water streams that run from them carry toxic chemicals and trace metals that are not only harmful to the aquatic life, but also to the surrounding wildlife and human population (Perks 3). EPA estimates that over 60% of the streams located in the Central Appalachian region are compromised by the hazardous amount of toxic chemicals and heavy metals. A study done by the EPA has found levels of magnesium, calcium, manganese, dissolved solids and water hardness have increased significantly, thus greatly compromising the qua lity of the water to any life form around the area (Perks 3). Apart from the solid waste that create valley fills, the liquid waste that is created by water that is used to wash the coal for impurities so that it can be ready for the market. The liquid waste is a mixture of carcinogenic chemicals, small particles of coal that contain mercury and arsenic which are considered harmful heavy metals and all other chemical compounds found in coal (Chhotray 5). Liquid waste from the mining process is put in storage in an enormous, risky impoundment that is usually located near a water body. Backwater spills that frequently occur from these

Adult Learner Essay Example | Topics and Well Written Essays - 8000 words

Adult Learner - Essay Example According to Slaney personal or collective interference can assist adult learners look at the optimistic feature of interrupting satisfaction to complete higher education. Contributors should assist adult learners concentrate on all three predilections. Even with the difficult family and professional responsibilities adult learners discover to cope: attain educational objective becomes supreme. The changeover in the educational surroundings itself can be a test for adult learners. Adult learners create equilibrium in habitat, employment, and school tasks. While tackling with individual matters adult learners are also required to concentrate on the requirements of formal learning. Adult learners who know the political character of education are being sensible about the method and atmosphere of higher education. Beginners may at first need assistance with this job. The openings propel an obvious note of greeting to adult learners. Educational surroundings that make easy learning for adults are friendly places. The replica proposes a heuristic instrument for investigation on the apprehensions of adult learners. Adult learners vary in their ability of tackling with the structure; establishment of higher education vary in their consideration to the requirements of adult learners. The Adult Persistence in Learning approach offers a deliberate road map to direct counseling involvement with adult learners in higher education. So MacKinnon Slaney’s article directly relates to our course material as the writers agree that adults should be able to change

Comparing the original Sherlock Holmes to the BBCs adaptation Essay

Comparing the original Sherlock Holmes to the BBCs adaptation - Essay Example Literary works produced in earlier years often tend to be adapted and reproduced to fit current lifestyles, especially if such works stirred great interest in their original formats. As such, books, novels, short stories among others can be reproduced in a different genre, for example in a film. The process of adapting and reproducing a literary work is often challenging and can lead to some degree of distortion of the original work. The distortion occurs when the producers, for example, try to fit a character to modern times and the probable scenarios that the character would play. Sherlock, the BBC’s adaptation of â€Å"The Complete Sherlock Holmes† continues to portray Dr. Watson and Sherlock as two males having a close non-sexual relationship just like the original piece. However, the BBC’s version is more daring towards creating doubt on the gender markers of Dr. Watson, by making it appear as if the latter is attracted to Sherlock. The frequent allusions by people that the two could be gay serve to create anxiety in the viewer concerning whether subsequent scenes will reveal that in deed Dr. Watson and Sherlock are romantically involved. However, this scenario does not happen and viewers are kept in anxiety over whether the series will end that way. Keeping the viewers in suspense over the sexual orientation of particularly Dr. Watson is good for interest retention, but the producers concentrate too much on making gay jokes that it almost becomes offensive for gay people and other GSM. A good percentage of the society has come to accep t the GSM and as such, it is not appropriate to keep on joking about such a sensitive matter.

Domestic Violence Against Men and Women Essay Example for Free

Domestic Violence Against Men and Women Essay Whenever the thought of domestic violence comes to mind, more than often the visual picture is a women or a child. However, there is another side that has been ignored because it is pushed under the rug. The unfortunate fact is that men are the victims of domestic violence at least as often as women are. While the very idea of men is being beaten by their wives or partners runs contrary to many of our deeply ingrained beliefs about men and women, female or male violence against men is a well-documented phenomenon almost completely ignored by both the media and society (Watson 2013). The majority of male victims do not report being abused because of the fear that people will not believe them. Men are also silent on the issue because of society’s automatic perception that men are physically stronger and should easily be able to overcome a female attacker. Countless stories tell of men who are physically abused by women calling the police only to be arrested themselves when the police arrive. One story tells of a man being driven to the hospital by the police after his wife struck him with a frying pan as he slept; the wife was not arrested. Many men who experience violence from their wives during marriage are advised not to bring up such incidents in their divorce proceedings because the court may consider it an act of violence against the wife. In these cases, perception takes center stage and allows women to get away with abuse while men pay the unjust consequences. The children isolate themselves, want go to school, lying to protect the family, acting out, even bed wetting. In the long run those children that are witnessing the violence can be come abusive themselves. A family under stress produces children under stress† (Ackerman Pickering1989). In America about 3 million children witness some type domestic violence. Children that witness domestic violence in the home are at risk of being battered themselves either by the batterer or by the victim. The long term effects of such violence can create a cycle that spans from generation to generation. Facts show 1 in 6 women and 1 in 33 men have experience an attempted or completed rape. Three women are killed by a current or former intimate partner each day in America, on average. Over 22 percent of women to 7. 4 percent of men reported being physically assaulted by a current or former partner in their lifetime. Women who were physically assaulted by an intimate partner averaged 6. 9 physical assaults per year, 37% of women seeking injury-related treatment in hospital emergency rooms were there because of injuries inflicted by a current or formal spouse/partner. Women are at an increased risk of harm shortly after separation from an abusive partner. As previously mentioned, the majority of statistics show that women are victims of domestic violence. However, here are some more facts according to the Domestic Violence against Men. It 100 domestic violence cases, 40% of these were against men, 60% against women. In a 1995 to 1996 study conducted by the U. S. Department of Justice (as published in 2000), out of 8,000 women 25% were subjected to domestic violence. Out of the 8,000 men 7. 5% were also victims of domestic violence. The same 1995 to 1996 study estimated that, annually, in the U. S. , about 1. 5 million women and around 830,000 men are victims of domestic violence. That’s almost a 2:1 ratio of women versus men who were subjected to domestic violence. †(Graham-Kevan, 2013). On the other hand, several conflicts destroy a relationship. The biggest conflicts that seem more widely publicized and always at the forefront are infidelity, poor financial handling, sex, children and abuse. Seemingly, abuse is something that is more tolerated and unmentioned as a code of silence on both sides of the relationship. According to (Tjaden, P Thoennes, N 1998) women are more likely to report abuse than men. Usually this is the case because the victim are too ashamed to mention the abuse, and unless either witnessed or displays visible signs of abuse it will be tolerated until the victim has had enough, or until death occurs. Guilt most often what keeps the victim, at the hands of their abuser, that internal turmoil that the victim goes through with leaving the since of feeling responsible, the feeling of leaving the relationship and the household, this alone is the underlying reasons behind not leaving, not wanting to separate the household. Self-blame can not be avoided for some of those who believe that they just have not done enough, the only thing that will help is time, distance and healing and too not get into another relationship until they are completely ready. It is estimated that about 3. 2 million men are victims of assault by their partner each year in the United States. However, most of these assaults are relatively minor, such as hitting, smacking, pushing, and shoving, others are much more serious. It has raised serious questions about â€Å"implementation of arrest policies, equivalency of intimate partner aggression across genders, and management of female domestic violence offenders. This study compares demographic characteristics, criminal history variables, and the past domestic violence history of men and women arrested for domestic assault against a heterosexual intimate partner. Using victim reported information and data collected by local criminal justice agencies, we found that female arrestees were significantly less likely than males to have histories that warrant concern regarding the potential for future violence. (Henning, K. , Feder, L. 2004, 19(2), 69-80). The warning signs to look for in domestic violence. Many of the signs women are taught to interpret as caring, attentive, and romantic are actually early warning signs f or future abuse. Here are some examples which includes constantly asks were you are going or were you at. Insists on you spend most of you time with cutting you off from family and friends. Accuses you of infidelity. Gets extremely anger when things do not go their way and speak negative of other women. With men there are no signs for them to follow the advice that I have is to watch for some of the same things that women look out for. Some may even result in homicide by the same partner. The main goal is to strengthen families through treatment, counseling and education; suggestions involved mandating intervention Programs for men and women, couples’ counseling, mediation, and judicial trainings, by implementing these helpful systems, it would be more effective towards the decrease of domestic abuse, and assist with repair of the mental capacity of the abused and the family in a whole. In most domestic violence issues it usually is a woman but has you can see men are also victims of domestic violence. Domestic violence could be even eradicated or all together dismissed. Society is beginning to realize that domestic violence is an increasingly growing issue and must continue to work towards implementing programs to decrease it within the home. Domestic violence is not a private matter, a couple’s matter, or a domestic squabble. It is the choice of the abuser. Domestic violence is a way for a person to control another person.

One set of Global Accounting Standards Good idea

One set of Global Accounting Standards Good idea The US GAAP has influenced accounting standards in many countries. A decade ago, some still expected that it would eventually become globally accepted but in recent times, this is not likely because there has been a distinctive global shift towards the use of International Financial Reporting Standards (IFRS) in the past few years. Many nations such as Japan, China and India have active programs designed to achieve convergence with IFRS for financial reporting purposes and more than 100 nations either require or permit the use of IFRS for financial reporting and is likely that it will soon become globally accepted (James, 2009). There has been a broad movement in the US towards the acceptance of IFRs, supported by the Financial Accounting Standard Board (FASB). The Security Exchange Commission (SEC) is also considering allowing US companies choose between US GAAP and IFRS when reporting to the SEC and may require that all US public companies utilize IFRS by the year 2016 and while no final decisions have been made, it is quite certain that the US will be moving away from the traditional GAAP and towards a convergence with IFRS(James, 2009). For several decades, global organisations such as the European Union (EU), International Organisation of Securities Commission (IOSCO) and the International Accounting Standards Commission (IASC) have supported international efforts to harmonize financial accounting standards and reporting(James, 2009). To some extent, the EU gave global convergence a kick-start when they made it compulsory for EU companies listed on an EU exchange prepare their consolidated accounts after Jan 2005, under IFRS (Gill and Rosen, 2007). In 2001, the IASC reorganized and the IASB was created. Harmonization efforts thereby shifted to globalization and in 2002, the FASB and IASB signed what is commonly referred to as the Norwalk Agreement, in which the two standard setting organisations agreed to work together to develop a high quality single set of accounting standard that would be used internationally for domestic and cross border financial reporting. It was agreed that to achieve this goal, they would e liminate existing differences between US GAAP and IFRS and coordinate their efforts on future standard setting projects. As a result of this, they are now compatible in many areas even though some significant differences still exist such as LIFO inventory cost valuation which is widely used in the US but is specifically prohibited under IFRS. Others like presentation, pre-operating and pre-opening costs, borrowing costs and fair value (Gill and Rosen, 2007) exist and have to be reconciled if a global set of standards are to emerge (FASB, 2002). POTENTIAL ADVANTAGES AND DISADVANTAGES ARISNG FROM ONE SET OF GLOBAL ACCOUNTING STANDARDS Having a single set of global accounting standards has its benefits. Firstly, a single set of high quality globally accepted financial accounting standard tends to serve the financial users better and would likely lead to the greatest comparability between companies (James, 2009). The SEC identifies comparability of financial information to investors as a key benefit. Firms choose to adopt IFRS in order to increase opportunities such as increasing the number of global customers and suppliers. US companies want to investigate the financial strength of these customers when establishing long term relationships and these can be facilitated through the use of one reporting standard Secondly, academic research suggests that investors prefer to invest in companies that use familiar standards. Firms that engage in international activities would benefit from convergence and are more likely to voluntarily adopt IFRS if they have more international interactions (Bradshaw et al., 2010). Furthermore, voluntary adoption of IAS reduces the tendency for investors to over invest in domestic stock and under invest in foreign stocks. This could suggest that foreign investment decisions are related to conformity of accounting methods with domestic accounting standards. US Companies will therefore benefit from convergence of US GAAP and IFRS given that IFRS has over 100 countries adopting to it , thereby increasing foreign investment (Bradshaw et al., 2010). One set of global accounting standards would lead firms to exhibit less earnings management, more timely, less recognition and more value relevant information. There would be improvement in accounting quality and also increased liquidity in markets because IFRS is considered a higher quality set of standards as evidenced by lower information asymmetry and greater liquidity (Bradshaw et al., 2010). Lastly, it allows US issuers greater opportunity to compete in global capital markets. Replacing the competing and often contradictory standards would improve investor confidence, allow investors draw better conclusions and simplify the process and cut costs for issuers (Gill and Rosen, 2007). However, having only one set of global accounting standards has its demerits. Adopting IFRS when material differences exist at both conceptual and magnitude level could pose great costs and can be detrimental to investors(Bradshaw et al., 2010). For smaller companies, challenges will arise when their clients are acquired by foreign owners wanting to file under IFRS and this will be due to the firms not being prepared for the change because they dont have the same resources as the big firms(Rahr et al., 2010). Secondly, transition is costly and time consuming especially for public accounting firms due to initial education and software modifications which will require time and money to compute when transition to IFRS takes place. Fees for advising companies by CPAs would be substantial (Rahr et al., 2010). Furthermore, it can lead to users of financial statements claiming that preparers claim that they used standards that are not reliable and that they dont have sufficient knowledge of IFRS, leading to litigation issues (Rahr et al., 2010). Lastly, US colleges and universities dont appear to be equipped to teach IFRS at a level necessary for near-term adoption of standards (Bradshaw et al., 2010). WOULD ONE SET OF GLOBAL STANDARDS BE APPROPRIATE FOR ALL COUNTRIES? Though having one set of accounting standards have their benefits, it may be naÃÆ'Â ¯ve to think that adopting one set of standards for all countries. Skills transferred from Anglo-American countries to developing countries may network because they are culturally irrelevant or dysfunctional in these developing countries (Perera 1989, Cited in Deegan 2001). Also, the IASC standards are strongly influenced by Anglo- American accounting models and thus tend to reflect the circumstances and patterns of thinking in a group of countries. They are likely to have problems of relevance in countries with different cultural environments from Anglo American countries (Craig Deegan, 2001). Lastly, efforts towards assisting countries, particularly the developing countries by providing them with a mechanism to use western style accounting systems may cause harm because UK professional bodies dont make concessions to overseas students and insist on a set of knowledge known to UK practice and are irrelevant and harmful if applied in the wrong way (Seminar note). ADVANTAGES AND DISADVANTAGES OF A PRINCIPLE BASED APPROACH AND RULES BASED APPROACH FOR REGULATION OF FINANCIAL REPORTING. IFRS are generally principle based standards while the US GAAP is more rules based. They differ on a number of points and can affect an entitys reported results(Gill and Rosen, 2007). The rules based approach has been under fire of late due largely to the Enron Corporation failure whereby Arthur Anderson was seen as designing client-originated financial instruments that met the technical requirements of GAAP while violating the intent (Benston et al., 2006). The Sarbanes-Oxley Act of 2002 (SOX) was then issued to improve financial reporting and protect investors and it requires that the SEC conduct a study on the adoption of a principles based set of accounting standards (James, 2009). Principle based approach encourage the use of professional judgement with a focus on what is right and not what is in the rules and thus discourages financial engineering. They have a better ability to cope with the speed of change of environment and they are also less voluminous and easier to understand as they provide latitude to financial statement preparers and are easier to conform with international standards(Moneywatch.com, 2002). However, the flexibility of principle-based approach leads to professional judgement calls when financial statements and audits are prepared and this could lead to financial restatements and increased litigation if the users disagree with the CPAs judgment. They can also be a significant loss of comparability among reporting entities because preparers and auditors are required to exercise judgement in accounting for transactions (Benston et al., 2006). The Rules based Approach are developed to meet demands of major constituents like management and auditors who want a clear answer to every perceivable accounting issue and this protects accountants from criticisms and lawsuits (Benston et al., 2006). There is also less need for explanation in financial statements and less room for interpretation which results in less complex and more transparent financial statements and it reduces problems in countries such as the US characterized by a litigious environment and dominated by a very legalistic framework as the rules are stated clearly (Benston et al., 2006). However, they are too voluminous as it comprises of over 2000 separate pronouncements which are several hundred pages long and issued in various forms and formats by numerous bodies (Gill and Rosen, 2007). Secondly, because of its detailed regulations, application of rules-based approach has led to a lack of transparency regarding matters like revenue recognition derivatives, off-balance sheet finance and the likes (Elliot and Elliot, 2006). Lastly, rules can become useless or dysfunctional when the economic environment changes or if managers create innovative transactions (Benston et al., 2006). CONCLUSION Convergence of IFRS and the US GAAP is in the best interest of US companies in the long run if it provides greater comparability and yields equal or higher quality standards. They both represent a high quality set of accounting standards in terms of mitigating information asymmetry and providing information important for valuation. However, its unclear whether IFRS provides equivalent financial reporting quality relative to US GAAP(Bradshaw et al., 2010).