Examining Related-Party Transactions And Corporate Fraud

Examining colligate-Party Transactions And Corpo say Fraud connect parties represent a link where one fellowship flock forge control (direct or indirect) or signifi freightert influence over the in operation(p) policies of the other political society. According to FRS 8 and IAS 24, a associate partnership intromits an entitys subsidiaries, associates, crossroads venture resides, directors and family members ofdirectors.Related- caller proceedings argon legitimate activities and serve functional purposes such asThey argon recognise in corpo arrange and revenue enhancement laws.They take a leak their own standards for be treatment.Systems of checks and balances arouse been built a finish bug out them to institute sure they argon conducted within these boundaries.The pastime parties argon not con spatial relationred as colligate parties in IAS 24Parties which deliver traffic pattern dealing with an entity. Examples include providers of finance, trade unions, government agencies and public utilities.Parties such as customers, suppliers, distributors and franchisors on which the entity is economically dependent.Two venturers sharing joint control over a joint venture.Two entities having a common directors or other member of break management personnel be not considered as link parties.Related Party TransactionsRelated companionship deeds (RPTs) are outlined in IAS 24 as any minutes made in the midst of the connect parties irrespective of whether a price is charged or not. The legal proceeding include transfer of resources, services or compacts. In other words, RPTs are minutes between a friendship and its management, board members, principal owners, or members of the immediate families of any of these groups. Examples of RPTs under IASB include rendering or receiving of services, obtain or bar passs of secures, leases, provisions of guarantees or collateral, purchase or change of property and other assets, among others.Mor eover, FASB (1982) states that RPTs include transactions between a association and its affiliates. Affiliates refer to entities which control the troupe, they are controlled by the company or they are controlled by other entity which also controls the company. Examples of RPTs under FASB include services acquire or furnished, acceptations and lendings, guarantees among others.Scenarios under related companionship transactionsWhen an individual purchases a stock, bond, note or mutual fund from a family member or related political party entity, he becomes entitled to the related party rules and under these rules, the individuals cost base of operations go a elbow room genuinely depend on whether he ends up selling it at a gain or a loss.For example, the individuals sister owned stock of XYZ Corp which she bought for $20,000. It had declined in value to $10,000 when he bought it from her. Therefore, she isnot allowed to claim a chapiter loss when she sells it to him beca pr actise he is a related party.Gain scenarioIf later the individual sells the stock to athird, un jibe partyfor $22,000, he entrust experience a true gain of $12,000 on his own scholarship cost of $10,000. However, he however take a shit to declarea capital gain of $2,000 forincome measure purposes becausehe is allowed to use a carryover basis from his sister, since she was not able to claim the previousdisallowed loss. red scenarioIf the individual sells it later to athird, unrelated partyfor $8,000, he will have a true loss of $2,000 on his own acquisition cost of $10,000,and he can only declarea capitalloss of $2,000 forincome tax purposes. However, he is not allowed to use a carryover basis from his sister, even though she was not able to claim the previousdisallowed loss. The tax savings from the previous disallowed capital loss are wasted and no one claimed them.DisclosureThe objective of IAS 24 is to ensure that an entitys pecuniary literary arguments transmit the disc losures necessary to draw attention to the possibility that its fiscal position and boodle or loss may have been affected by the initiation of related parties and by transactions and dramatic balances with such parties.The IAS 28 requires the future(a) to be get a linedRelationship between proves and subsidiaries The entity should disclose the name of its parent company or of its ultimate unconditional party irrespective of whether in that location have been any transactions occurred between them. In the case where neither the parent company nor the ultimate controlling company produces financial statement for public use, so the next most senior parent that does so must also be disclosed.Management Compensation The compensation of the anchor management personnel must be disclosed in ingrained and for each of the following categoriesShort-term employment benefitsPost-employment benefitsOther longer benefits margin benefits, andEquity Compensation benefits.Related Party Tr ansaction If transactions have been made between the related party, then for each categories of the related party, the following should be disclosed separatelyThe amount of the transactionsThe amount of the outstanding balances including call and conditions and guaranteesProvisions for doubtful debts related to the amount of outstanding balancesExpenses recognised during the period in respect of injurious or doubtful debts ascribable from related parties.Types of RPT that lead to in corporated fraudsMany high profile companies have made an abuse use of related party transactions to survive in involving in double-faced activities. These include companies such as Enron, Adelphia, Tyco and others. gross sales to ( or purchases from) related parties of goods and servicesAccording to Pesaru (2002), a related-party sales transaction represents the link between the company and the customer. In this particular transaction, it is usually heavy to identify the related parties. Thus, c ompanies use this technique for boosting revenue. As such, the undisclosed related-party transactions may be use to fraudulently inflate win. Companies use casting trick to direct the users of financial statements. Presenting a series of sales, which are penalise with an undisclosed related-party and which are insignificant is an example of accounting trick used by companies. Moreover, sales made to related party transactions can also lead to corporate frauds if the sales transactions are categorized under unreal sales. Fictitious sales include round-trip sales. SEC 2003 defines round trip sales as simultaneous pre-arranged sales transactions oft of the said(prenominal) product in order to create a misguided impression of justifying those fictitious sales transactions of falling under the normal ordinary course of the business. This instance of transactions inflates sales figures and thus leads to exaggeration of revenues.On the other hand, the purchase of goods or services from related parties is another type of RPT. This type of RPT may lead to fraud when the purchases are not disclosed or when they are considered as unauthorised transactions. Companies create fictitious purchases of services from related party to conceal a misappropriation. For instance, in the Tyco case, it was fix that the company failed to disclose a finders fee paid to an outside director in connection with an acquisition. Besides, one of the principal owners of PNF Industries, Inc. created fictitious records to conceal a misappropriation by claiming that he was owed consultation fees. Since the payments were considered as unauthorised, he falsified a minutes of a directors meeting to authorize the fees. Non-reported purchases from a related party understate expenses and the effect of the understated figure of expenses is reflected in an overstated sales figure. On the contrary, non-reported revenues and fictitious purchases lead to understatement of income. This whole scenari o is summarised in the following diagram. start scenario Effect fauxSALESOVERSTATEMENTOF REVENUESSMOOTHING INCOMENON-REPORTED PURCHASESSecond scenarioNON-REPORTED REVENUEFICTITIOUS PURCHASESUNDERSTATEMENT OF INCOMEGenuine sales can be made to the related party in such a way that this transaction transfer riches to the related party. This can be done if genuine sales are made below its martplace price to the related party. Another way of transferring riches to the related party would be unnecessary purchases of goods and services or even purchases above its commercialize price by the company. The other side of the coin will be transferring wealth from the related parties to the company. This is possible when actual sales are transacted to related party at above market prices or when purchases are made below market prices from the related party.The locating of genuine sales being transacted in a manipulating way can have two impactsFirstly, if the company is already facing a cris is in terms of low bread for instance, then the latter can prefer for transferring wealth from the related party to itself.And, if the company is transferring its wealth to the related party, this will lead to misappropriation of companys assets.Both of these impacts will lead to fraudulent financial reporting. To better understand the picture, a diagram is illustrated belowScenario of sales authorized SALESMade to related parties under market pricesMade to the company over market pricesLEADS TO TRANSFER OF WEALTHTo the companyTo related partiesScenario of PurchasesPURHASES make TORelated parties over market pricesThe company from related parties under market pricesLEADS TO TRANSFER OF WEALTHTo the companyAn example of a company which uses this to shoot in fraudulent activity is Livent Inc., Humatech Inc. and Enron. Livent Inc has mischaracterised certain receipts as revenue. In fact, the receipts were actually borrowings since there were side agreements obligating the company to repay the funds. The counterparty companies were related parties since the top executive of Livent Inc were a member of their boards. In the case of Humatech Inc, the chief operating officer and the CFO secretly controlled the improper recognition of revenue which was actually sale to a foreign distributor. Indeed, the foreign distributor was a related party but however no disclosure has been made of the transactions. Furthermore, Enron has made a payment to one of its employees of around $ 10 million and the CFO took it as a SPE. The employee then via a payment to the CFOs family members, share a parting of its fees to the CFO.Loans to and from the related partiesThe provision of impart to and from the related parties is another study type of RPT.Lack of transparency involved in recording the following transactions outlined below of a company leads to understatement of its liabilitiesNon- recognition of borrowings by the company to the related partiesNon-disclosure of obligatio ns incurred for the related parties in terms of guaranteeDisclosure of loan transactions to related partiesIf loans are given to the related parties by the entity are reported accordly in the financial records of that firm, the issue that arises is in terms of the collateral which is used as a medium to get the finance. In fact, what usually happens is that in case of related party transactions companies melt to overstate the value of these collaterals.Manipulating interest ratesWealth are transferred to related party by either borrowing from a related party at above-market interest rates, or lending to a related party at below-market interest rates. If the related parties borrow from the company at an interest rate which is above the market interest rate, this leads to a transfer of wealth to the company. Similarly, if the company is financed out by the related parties at below-market rates or off-market, this would again leads to a transfer of wealth from the related parties to the company. According to Freidman et al. (2003), this bod of practice is referred to as propping. On the other hand, if the company lends the related parties at an interest rate which is lower or even off the market interest rate, this will lead to a transfer of wealth from the company to the related parties.The scenario of manipulating interest rate can be easily mute through the diagram belowScenario transfer of wealth to the company ships companyBorrows from the related parties at a lower market interest rateLends to related parties at a higher market interest rateLeads to transfer of wealth to the companyIf borrowings from a related party are not recognised, this will resolvent in an understatement of liabilities. Moreover, over-estimating the collectability of loans to a related party leads to an overvaluation of assets. These situations are known as loan related misstatements and this may eventually leads to frauds. Several companies adopted this technique when preparing t heir financial statements. For example, Adelphia understated its liabilities by $1.6 billion. It failed to report its obligation under the credit facility by claiming that its obligation was merely a guarantee which did not require disclosure. In improver to this, Adelphia has netted $ 1.351 billion related party receivables with against related party payables, which has change them to shroud $ 1.348 billion of related party payables. The netting has also allowed them to hide the amount of transactions between the Adelphia and the company owned by Rigas family which was Adelphias controlling shareholders and management team. Indeed, the SEC has stated that the Rigas family has illegally excluded over $2.3 billion in bank debt by deliberately shifting those liabilities onto the books of Adelphias off balance sheet, unconsolidated affiliates and created sham transactions backed by fictitious documents to give the wrong appearance that Adelphia had actually repaid debts when, in tr uth, it had simply shifted them to unconsolidated Rigas-controlled entities. Moreover, PrintontheNet.com did not disclose that it had guaranteed $7.3 million in related parties loans. In the case of Tyco, Mr Kozlowski, who was the former read/write head Executive Officer of Tyco International borrowed $ 242 Million from a Tyco program, with the intension to urge the executives to pay taxes on restricted-stock grants. However, instead of utilising the funds for that purpose, he spent the cash in hand on yachts, fine art, estate jewelry and luxury apartments. In the same way, Mr Swartz, Tycos former Chief Financial Officer took a loan of $72 Million from program and made personal investiture and business ventures with that money. In the Enron case, Mahonia, a special purpose entity (SPE) which was controlled by a financial validation was employed to make some of the Enrons transactions disguised a borrowing of $ 2.6 billion from the financial institution as forwards contract. Hen ce, as a result of the disguised loans, cash flowed from the financial institution to Mahonia and then from Mahonia to Enron.Investment in related partiesIt is crucial to disclose investings in related parties in order to prevent frauds from occurring. Managers tend to manipulate earnings via tunneling actions in order to maintain the companys stock performance. As a result, investment purposes would be expropriated if such decisions are determined based on the financial disclosure. If investment in the equity of a related party is not reported correctly, this will lead to an overstatement of assets and hence will mislead investors about insider activity. Several companies had inflated their assets with RPTs. For example, an investment of $2.5 million in a venture capital fund by Hollinger was not disclosed. Moreover, in the Enron case, development the special purpose entities (SPEs) the managers was able to hide unfavourable performance of their investment decisions. Tonka is an other example of a company which involve in fraudulent activities. The CFO of the company secretly owned a company and he misappropriate assets of Tonka by making the corporate funds to be improperly been invested in his company.Hence, it can be seen that many companies has misused related party transaction to involve in fraudulent activities. However, the Sarbanes Oxley Act 2002 has prohibited only one type of related party transaction which was loans to related parties. Indeed, in a study by Henri et al. (2007) which examined 83 SEC enforcement actions involving in related party transaction and fraud, it was found that the most frequent type of related party transaction was loan to related party.RPT A cause for occupationMany accounting frauds such as Enron, Adelphia, Tyco, Refco, Hollinger, Rite Aid have occurred during the past years and have shown occupy towards related party transactions. This is because in one way or the other, related party transactions were involved, crea ting concern among regulators and other market participants about the appropriate monitoring and auditing of these transactions.However it has been pointed out that question has provided a mixed picture of the role of related party transactions in fraudulent financial reporting. For example, research has shown that related party transaction disclosures are quite common (Gordon et al. 2004a Wall Street daybook 2003). However, since fraudulent financial reporting is relatively uncommon (Lev 2003), and furthermore most frauds2 apparently do not involve related party transactions (Shapiro 1984 Bonner et al. 1988 SEC 2003), it is reasonable to assume that most disclosed related party transactions are not fraudulent.According to Gordon et al. (2004), RPTs play a primaeval role in a firms corporate government environment. It is said that RPTs are an aspect of corporate arrangement because these transactions are complex issues between a company and its managers, directors, subsidiaries and major shareholders. RPT is considered as an issue to corporate governance because of the problems of asymmetric culture between the firms manager and external capital markets. Additionally, RPTs result in higher agency costs. This is due to the alignment of decision-making and monitoring rights.Moreover, according to Johnstone and Bedard (2004), RPTs are difficult to audit and these transactions represent a capability audit risk. When examining the financial statements of companies, auditors do not have adequate information on related party.Is it fair to blame only bad corporate governance for corporate failures?Bad corporate governance is one of the reasons which account for the corporate failures. Corporate governance issues, like those with related party transactions, act up because of the existence of asymmetric information between shareholders and the firms managers. Existing research has shown that certain board characteristics and CEO pay-performance sensitivity are u seful governance mechanisms which help to improve managerial agency problems. For example, large board size, which is observable and disclosed in proxy statements, has been found to be negatively correlated with firm value and interpreted as indicative of weak corporate governance (Yermack, 1996).However, this does not conclude that corporate failures arise only because of bad corporate governance. There are multitude reasons behind the corporate scandal. For instance, it has been seen that a lack of regulations is one of the reasons. It is believed that the erosion of accounting practices begun in the 1980s as firms tried to balance strict standards with a desire to please clients and append consulting business. Research has shown that a lack of government regulation was one of the major causes of the huge energy trading firm Enron. This firm reported profits of hundreds of millions of dollars ($979 million in 2000, alone) before collapsing in 2001.Other examples include deplora ble management structures, lack of independence and objectivity by auditors as easy as poor business ethics. Ethics can be delimit as moral philosophy. It is basically the discipline concerned with what is morally good and bad, right and wrong. The term is also use to any system or theory of moral values or principles (Ethics, Encyclopedia Britannica Online, 2000). However, when this term is use in the business context, it is said to be the study and evaluation of decision making by businesses according to moral concepts and judgments (Business Ethics, The Columbia Encyclopedia, 2007).For instance, in the Enron case, the auditors applied reckless standards to do their audit because they were receiving significant consultation fees from the company.

Nerve Conduction Physiology

mettle Conduction PhysiologyBASIC PHYSIOLOGY OF NERVE CONDUCTIONThe neurons chance variable the building blocks of the nervous system. The central nervous system (CNS) contains about one hundred billion neurons. It also contains 1050 eras this figure of glial jail cadres.NeuronsNeurons in the mammalian central nervous system come in many different shapes and sizes. Most of them give way the same parts as a typical spinal motor neuron shown in run into 2.Figure-2 Typical spinal motor neuronThe cell body (soma) contains the center and is the metabolic center of the neuron. Neurons have turnes known as dendrites which extend superficial from the cell body and arborize extensively. Particularly in the cerebral and cerebellar cortex, the small knobby projections over dendrites atomic number 18 called dendritic spines. The dendrites are the undetermined part of the neuron. A typical neuron has long fibrous axon that originates from thickened area of the cell body, the axon of hillock. The first portion of the axon is called the initial piece. The axon divides into presynaptic terminals, each ending in a number of synaptic knobs which are also called terminal entirelytons or boutons. They contain granules or vesicles in which the synaptic transmitters secreted by the faces are stored. The axonal process is responsible for transmission of propagated urges to the kernel endings. Based on the number of processes that come from their cell body, neurons give the sack be classified as unipolar, bipolar, and multipolar.Figure-3 Unipolar and bipolar neuronsFigure-4 Multipolar neuronsGlial cellsThere are devil major types of glial cells microglia and astroglia.Microglia are scavenger cells they resemble tissue macrophages and remove debris resulting from injury, infection, and disease (eg, triplex sclerosis, AIDS-related dementia, Parkinson disease, and Alzheimer disease). Microglia arise from macrophages outside the nervous system and are physiologic ally and embryologically unrelated to other neural cell types. Glial cells continue to undergo cell division even in adults and their ability to proliferate is particularly pronounced after brain injury (eg, stroke).There are three types of macroglia 1 Oligodendrocytes, 2 Schwann Cells, and3 Astrocytes.Oligodendrocytes and Schwann cells leap medulla around axons in the CNS and PNS , respectively. Astrocytes are of two subtypes. Fibrous astrocytes, which contain intermediate filaments, show primarily in white matter. Protoplasmic astrocytes are found in gray-headed matter having granular cytoplasm. Both types of astrocytes send processes to blood vessels, where they induce capillaries forming the meanspirited junctions reservation up the bloodbrain barrier. They send processes enveloping synapses and pop of affection cells. Protoplasmic astrocytes have a tissue layer potence drop varying with the outside(a) K+ submersion but they do not generate propagated capabilitys. T hey nominate substances that are tropic to neurons, and they help chief(prenominal)tain the appropriate concentration of ions and neurotransmitters by taking up K+ and the neurotransmitters glutamate and -aminobutyrate (GABA).The axons of many neurons are medullated, that is, they acquire medullae cause, a complex of protein lipid wrapped around axon. In the peripheral device nervous system, when a Schwann cell wraps its membrane around an axon up to 100 times medulla is formed. The myelin is thusly compacted when the extracellular portions of a membrane protein called protein zero (P0) lock to the extracellular portions of P0 in the apposing membrane. The axon is cover by myelin sheath except at the ending and at the clients of Ranvier, periodic 1-m constrictions that are about 1 mm apart (Barrett et al., 2012). In the myelinated neurons, the junction amidst the 2 Schwann cells is known as the client of Ranvier, where the axon remains uninsulated. The intermodal leng th is the surpass between the 2 nodes of Ranvier and depends upon the spacing of Schwann cells at the time of myelination. As in that respect is no proliferation of Schwann cells later on, intermodal distance emergences during the growth of kernel. Thus the roughages myelinated early have longer intermodal distance, large diameter and wider spacing at the node of Ranvier. The nerve conductivity speed depends on the fiber diameter and intermodal distance. The larger the axon the thicker the myelin sheath and longer the internodal distance, the faster the conductivity pep pill. (Mishra Kalita, 2006). Not all neurons are myelinated any(prenominal) are unmyelinated, that is, simply surrounded by Schwann cells without the wrapping of the Schwann cell membrane that produces myelin around the axon.Figure-5 Glial cells A Oligodendrocyte, B Schwann Cell, C AstrocyteMost of the neurons are myelinated in the CNS of mammals,, but the cells that form the myelin are oligodendrocytes rather than Schwann cells. Unlike the Schwann cell, which forms the myelin between two nodes of Ranvier on a single neuron, oligodendrocytes emit multiple processes that form myelin on many neighboring axons.Generation and conduction of nerve appetency in nerve cellsNerve cells have a low threshold for botheration responding to electrical, chemical, or mechanical stimulus. Two types of physicochemical disturbances are produced and these are the and electrical responses of neurons and other excitable tissues,. local, non propagated potentials and propagated potentials, the process potentials (or nerve whims) and they are the main language of the nervous system. They are produced by alterations in ion take make changes in the conduction of ions across the cell membrane. These electrical events are quick, metric in milliseconds (ms) and the potential changes are small, being measured in millivolts (mV).The craving is normally transmitted (conducted) on the axon to its termi nation. Conduction of nerve likings is rapid but much slower than that of electricity. Conduction is an active process it is self-propagating , and the impulse moves at a constant premium and velocity.Resting membrane potentialThe resting membrane potential represents an equilibrium situation at which the driving crowd for the membrane-permeant ions piling their concentration gradients across the membrane is equal and opposite to the driving force for these ions use up their electrical gradients. In neurons, the concentration of K+ is much higher(prenominal) inside than outside the cell, while the reverse is the case for Na+. This concentration difference is established by the Na+K+ ATPase. In neurons, the resting membrane potential is usually about 70 mV, which is close to the equilibrium potential for K+.Action potentialIn response to a depolarizing stimulus, some of the voltage-gated Na+ convey become active, and when the threshold potential is reached, the voltage-gated Na + channels overwhelm the K+ and other channels and an carry through potential results (a cocksure feedback loop). The membrane potential moves toward the equilibrium potential for Na+ (+60 mV) but does not reach it during the action potential, primarily because the increase in Na+ conductance is short-lived. The sodium ion channels rapidly get closed called the inactivated state .In addition, the mission of the electrical gradient for Na+ is reversed during the overshoot because the membrane potential is reversed, and this limits Na+ influx. A third factor producing repolarization is the possibility of voltage-gated K+ channels. This opening is slower and more prolonged than the opening of the Na+ channels, and consequently, much of the increase in K+ conductance comes after the increase in Na+ conductance. The brighten movement of unconditional charge out of the cell due to K+ efflux at this time helps complete the process of repolarization. The slow output of the K+ channels to the closed state also explains the after-hyperpolarization, followed by a return to the resting membrane potential. Thus, voltage-gated K+ channels bring the action potential to an end and cause closure of their gates through a oppose feedback process.Distribution of Ion Channels in Myelinated NeuronsThe spatial distribution of ion channels along the axon plays a key role in the existence and regulation of the action potential. Voltage-gated Na+ channels are highly unvoiced in the nodes of Ranvier and the initial department in myelinated neurons. The initial segment and, in sensory neurons, the first node of Ranvier are the sites where impulses are normally generated, and the other nodes of Ranvier are the sites to which the impulses jump during saltatory conduction which is responsible for faster impulse conduction in myelinated neurons. The number of Na+ channels per cheering micrometer of membrane in myelinated mammalian neurons has been estimated to be 5075 in the cell body, 350500 in the initial segment, less(prenominal) than 25 on the surface of the myelin, 200012,000 at the nodes of Ranvier, and 2075 at the axon terminals. Along the axons of unmyelinated neurons, the number is about 110.Electrogenesis of the Action emfThe nerve cell membrane is polarized at rest, with positive charges lined up along the outside of the membrane and negative charges along the inside. During the action potential, this mutual opposition is abolished and for a brief period is actually reversed. Positive charges from the membrane earlier of and behind the action potential flow into the area of negativity stand for by the action potential ( real sink). By drawing off positive charges, this flow decreases the polarity of the membrane ahead of the action potential. much(prenominal) electrotonic depolarization initiates a local response, and when the firing level is reached, a propagated response occurs that in turn electrotonically depolarizes the membrane in front of it. (Barrett et al., 2012)Figure-6 Propagation of Action potential dropAction potential generated in axons is propagated to either direction from its site of origin. intracellular online flows from the active zone where the inner cell membrane is positively charged compared to adjacent inactive membrane which is negatively charged. An opposing menses flows through the extracellular fluid from the inactive to active region. This local topical depolarizes the adjacent inactive regions, thus resulting in impulse propagation bidirectionally along the axon. The physiologic impulses, however, arise at one end of the axon i.e., the cell body or sensory terminal and are conducted only orthodromically. In pathological conditions, however, this order of conduction is not maintained. In the myelinated fibers, the conduction is much faster than the unmyelinated. In normal myelinated axons the impulse propagated by saltatory conduction. Saltatory conduction has been compared with a kanga roo travelling at speed. The action potential throw out at near uniform velocity, but it is powered by separate kicks of inward membrane online at the nodes of Ranvier. For rapid conduction, the intermodal distance should be great enough to maximize the jump of the action potential and sign on the loss of current at the node of Ranvier. In myelinated fibers the time required for the local current to excite the next node depends on the longitudinal resistance of the axoplasm, capacitance, and conductance of the intermodal membrane. With high value of these parameters, more current is debased before impulse reaches the next node. This results in longer time for the impulse to depolarize the adjacent node, which is responsible for the slower conduction. Myelin thickness is in return related to internodal capacitance and conductance. Conduction velocity, therefore, increases with the increase in myelin to a certain focus.In segmental demyelination or during remyelination, myelin sheath is thin, intermodal distance shorter, internodal conductance and capacitance is increased. These result in greater loss of local current before reaching the next node of Ranvier. The failure to activate the node of Ranvier results in conduction block. In case of a partial conduction, the impulse propagation is slowed due to longer time required by the dissipating current to generate an action potential. In segmental demyelination of littler fibers the conduction whitethorn become continuous instead of saltatory.Impulse conduction in unmyelinated fibers occurs in a continuous manner which accounts for slower conduction velocity compared to saltatory conduction in myelinated fibers. The conduction velocity also slows down in focal compression, which may be due to demyelination and decrease in fiber diameter. (Mishra Kalita ,2006).The loss of myelin is associated with delayed or blocked conduction in the demyelinated axons. Normal conduction of action potentials relies on the i nsulating properties of myelin. Thus, defects in myelin can have major adverse neurological consequences. Loss of myelin leads to leakage of K+ through voltage-gated channels, hyperpolarization, and failure to conduct action potentials. Nerve conduction tests can detect slowed conduction in motor and sensory pathways. (Barrett et al., 2012)NERVE CONDUCTION STUDIES (NCS)The main indication of nerve conduction studies are for evaluation of paraesthesias (insensibility, creeping, fiery) or instability of the arms and legs. The type of study depends on symptoms presented. (Gutmann et al., 2003) NCS studies evaluate the dormancy, magnitude, as considerably as the pattern of the feedback following excitant of the peripheral nerve through the undress and tissues by an electrical stimuli. The pattern of nerve conduction studies (Mallik, Weir., 2005)In NCS we apply depolarizing electrical pulse consecutive wave to the skin over a peripheral nerve generating a proliferate nerve action po tential (NAP) recorded at a distant institutionalize over the same nerve. A compound brawniness action potential (CMAP) originating from the awaking of vigour grains in a destination brawniness-builder supplied by the nerve. These propagate nerve action potential and compound vigour action potential may be cited with surface or plague electrodes. Minor electrodes are restricted to allow around the full muscle stimulated, giving data for the time taken for the rapid axons to conduct an impulse to the muscle and the size of the feedback.Needle electrodes for NCS give authentic conduction time information, but because they evident from a small area of muscle or nerve it gives poor information and making numerical analysis difficult. to a fault it is difficult to obtain patient cooperation in an invasive technique. Nerves to be tested can either be stimulated through the skin with surface catalyst or it can be tested via a needle fixed close to the nerve or nerve roots. quality o f the stimulant depends on the desire to bracket above and below thepoint of a prospective focal contusion and the anatomical opportunity to the applicable structure. (Mallik Weir et al., 2005).Motor nerve conduction performing motor nerve conduction study the surface electrodes overlying a muscle supplied by nerve to be tested is electrically stimulated and compound muscle action potential (CMAP) is recorded . The transcription electrodes are fixed using horny conducive pads lay in to theoverlying target muscle. The effective electrode is placed over the muscle belly and the reference electrode is situated over an electrically inactive site near by muscle tendon. A origination electrode is placed between the electrodes maintaining a zero voltage reference point. The CMAPis a calculated voltage response from an individual muscle fiber action potentials. The shortened inactivity of the CMAP is the time from stimulusto the onset of action and it is a biphasic response with an initi al upward deflection followed by a smaller downward deflection. The CMAPamplitude is consistent from baseline to negative peak (the neurophysiological convention is that negative voltage is demonstrated by an upwarddeflection) and caculated in millivolts (mV)Figure-7 Compound Muscle Action Potential (CMAP)For recording CMAP, the excite current or voltageis constantly increased until a point where there is no increment in CMAP amplitude. It is only atsupra supreme point that consistent values for CMAP amplitude and the latency between the stimulus and the onset of the CMAP can be recordedaccurately. (Mishra Kalita, 2006) . The nerve is then excited at a more proximal site. In the normal state stimulating a nerve atproximal site results in two CMAPs of akin shape and amplitude because the like motor axons innervate the muscle lineaments making up the responseHowever, the latency will be greater for proximal stimulation compared with distal stimulation because of the longer distan ce between the stimulatingand documenting electrodes. The difference in inactivity represents the time taken for the fastest nerve fibre to conduct between the two stimulationpoints as well as other factors involving neuromuscular transmission and muscle activation which is commonplace to both stimulation sites. (MallikWeirGooch Pullman, 2005 Barboi Barkhaus,2004) . If we want to measures the distance between two sites then the fastestcan be calculated as followsMNCV (m/s) = Distance between stimulation site 1 and site 2 (mm) latency site 2 latency site 1measurement the distance between 2 points of stimulation should be atleast10 cm. which reduces the error due to faulty distance arousal at shorter segments of the nerve, however, is necessary in the evaluation of focal compression neuropathies e.g. CTS. Such short segmentstimulation does not allow the effect of focal slowing to be diluted by the unaffected nerve segment (Mishra Kalita, 2006) SensoryStudiesThe sensory nerve action potential (SNAP) is achived by electrically stimulating sensory nerve fibres by a supra maximal stimulus and caculating thenerve action potential at a point . record the SNAP orthodromically indicate to distal nerve stimulation and recording moreproximally (the direction in which physiological sensory conduction occurs). Recording the SNAP antidromically refers to proximal nerve stimulationand recording more distally (opposite in order to the physiological sensory conduction occurs). Different laboratories have different antidromic ororthodromic methods for testing different nerves. The acceleration correlates straightway with the sensory latency, because the residual latency whichcomprises neuromuscular transmission time and muscle propagation time is not applicable in sensory nerve conduction and therefore, either the resultsmay be expressed as latency over a standard distance, or acceleration. Only 20% largest diameter and fastest conducting sensory nerve fibres areusing in th e formulaic studies functionally supplying fine touch, vibration, and position sense. Predominantly small fibre neuropathies affectingthe 80% of fibres existing with prominent symptoms of pain and conventional studies .The divers(a) abnormal findingsare conduction slowing, conduction blockage, lack of responses,or low amplitude responses. NCV studies can acknowledge the degree of demyelinationand axonal loss in the segments of nerve examined. Demyelination of a nerve results in prolongation of conduction time (decreased conductionvelocity), where as axonal loss generally leads to the loss of nerve fiber and muscle potential amplitude. ( Mallik ,Weir., 2005)

Leading Strategic Change The Vw Turnaround Management Essay

Leading Strategic Change The Vw Turnaround Management experimentDuring the 1990s, the Volkswagen Group (VW) which was composed by the Audi, Seat and Skoda brands went th approximately a rough patch. It faced a lot of problems such as high be, a weak model line up, a decline of 85% in utilitys and costly differentiations between the groups brands. More specifically, in 1992, VW was in a bad place due to the profits fall, the negative return on sales, the huge sums for fixed costs and the messy accounting system. The following year, the challenges for VW rested of complains by the customers for high prices, the main plant in Wolfsburg only made profit when the workers were on oer measure and the Japanese competitors were becoming a threat by using UK plants to produce similar models at a less(prenominal) dear(predicate) price. More all oer, about 30,000 employees were no longer necessary except VW could not promote them because they lived in undeveloped areas, there were high co sts as Audi and VW produced a similar engine but no mixing in furrow was occurring and in the US, the sales from 600,000 units in 1970 went to 50,000 units. Finally, in the Asian market, not including China, VW obtained less than 2% of the market character. In addition, the auto industry was pass with its worst recession during the last 30 years.In 1993 Ferdinand Pich took over Dr. Carl Hahn and became Chairman of the Board of Management of the company. From that point on, through his aggressive strategy for entering bleak markets, consist VW a globalized establishment, in- fundamental law removes, modification in the achievement lines and communion with the employees, managed to transform VW into the first railroad railway car company in its industry. tally to Beinhocker (2006) there are two elements which sustain a long destination success. The execution of activities and the adaptability of those challenges so as to survive in the future. In his article, The adaptabl e Corporation, he states literature where the action of execution is against adapting, meaning that in truth few organizations manage to achieve both. Beinhocker also mentions research which concludes that short-term achievers are undefeated but lose their way when there is change in the environment. Piech managed to pass on change into VW and adapt it within the organization culture without shifting apart. Changes in markets and technologies, depressions, wars, globalization are barriers which VW overcame and made it to the long run. What is important to note from Beinhocker is the abut for change. The author states that some turnarounds are easier and faster achieved when there is a change in management instead of a change in the business model. In the case of VW, not only there was a rising CEO but there were changes in the strategy. For instance, Pich foc apply on internationally expanding the company and tried to differentiate the brands of the group without increasing the costs.However, in order to comprehend the successful run of VW, it is important to understand Pichs leadership style. Ferdinand Pich is an Austrian engineer, born in 1937 and the grandson of Ferdinand Porsche, the creator of the Volkswagen Beetle, the Mercedes-Benz SS/SSK and the Porsche brand. In 1975 he acquired his first job as a manager at Audi. In 1993 he was called to VW and by 2002, when his retirement was planned, transformed it into the first elevator car company worldwide, adding brands like Bugatti, Lamborghini and Bentley. It was his belief that the reason VW was going through a crisis in the early 1990s was the lack of preparation and homework by the people working in the company.Pichs leadership style has characteristics that consist him a high task oriented person because of his clear raft, his passion, his familiarity and the guidelines he set for his employees. However, he can be attributed the style of a task master as he leaded through fear. He had the respect of his colleagues but on the opposite hand he was describe as a brutal person who wanted to be inform of the smallest detail and that is why he was called freak control. He liked to lambaste his employees at their working place and pressure them. However, he did not introduce direct orders and his managers should for example, change the task of 100 people immediately if they pretend Pich wanted to do something in a different way. Pich was never afraid to damn some superstar for their mistakes. For instance, a problem occurred in Mexico with Golfs launch, not passing certain requirements. He stated that the workers were not to blame but the managers.Ferdinand Pich is a transformational leader. Through the actions he took in VW he has showed that he is able to pass his vision to the individuals around him and create howling(prenominal) performance which entrust eventually lead to success. He would spend most of his time in the plants talking to employees, pressuring them. He never remained non-committal and his employees thought of him as tough but at the same time very reliable. He had the ability of making people trust him and could motivate them. For instance, he gave the chance to his employees to form unions and chose to rearrange the working schedule instead of firing the unneeded staff. He had charisma as he love what he did and used the German traditional automobile industry strengths to bring innovation. He unsounded the market and its demands and using his new strategy he led VW to a transformation to the top.Through his ability to turn words into successful resulted actions, Pich is an authentic leader. When he first took over VW he had self-knowingness and market awareness so as to be confident enough to implement his strategy. He followed the steps of his grandfather and combined them with the different time period and the noesis he had. He could read the environment around him and along with the communication he had with this staff an d his colleagues he built a strong organization which succeeds until now.Pich succeeded in his work as a CEO in VW by aligning his strategy according to the environment. The automobile industry is a highly competitive industry which in the early 1990s was going through a financial crisis. The technology was changing every day, the costs were high for creating each model and the consumers were not happy. Pich introduced a new platform manufacturing system which allowed VW to produce same parts for different car brands and most importantly, lower costs. He is also known for his aggressive moves into other markets. In order to sustain a competitive advantage, Pich go on updating the product line and achieved a respectable market share around the world. As Pichs leadership style was affected by his childhood and the WWII, he grew up to believe that alliances were a guaranteed strategy for anything you do. Therefore, he acquired other companies such as the Bentley, Lamborghini and Bugat ti. The core competencies of VW after the transformation by Pich were the restructuring of the company, its efficiency, the product line, the platform system and its globalization. A key competence in the success run of VW is its employees. As mentioned before, VW estimated of having 30,000 employees who were not needed. Therefore, VW adopted a four day schedule per week and reduce wages by 16% while supporting the unions. VW became an innovator as the labour transaction are concerned and aided in reducing unemployment rates. Furthermore, Pich reduced the number of the board members from nine to five and reduced their salaried by 20%. gibe to the Level 5 Leadership framework by Collins (2005) Pich is a level 4 effective leader. He had passion for what he was working for, he had clear goals and a vision and was able to motivate the individuals around him and lead VW to success. Through the characteristics of his environment one can conclude that even though he has no unimportance (he had a patriarch, egoistic style), he was committed and very confident for the future. The action logic Pich follows, according to Rooke Torbert (2005) is a combination of the achiever and the strategist. Pich when he started, had a vision for VW and had the capabilities to implement his goals. He was well aware of the market and at the same time he managed to transform the organization into an international, successful company.Pichs personality is definitely a driving rive for his actions and results. He once said It was always my goal to lead a bigger company than my grand-father. He was exposit as a very passionate man who through the cars design and the patriarchal protective approaches he was using to his workforce, wanted to keep his grandfathers memory and style alive. Pich loved technology and cars and had a deep understanding of the customers. However, his fellow executives saw him as an egoist who considered himself the patriarch of VW. It is no surprise, that his pe rsonal life is as debatable as his professional one. He is the father of 12 children, who he has modified relationships with, by four different women and was also accused of an affair with his cousins wife. The reality was that in 1992, he was the best candidate for leading VW out of the crisis. He had knowledge of the auto industry, especially the German motor industry with its strengths, disputes and weaknesses.According to Aiken Keller (2006), a leader transforming an organization must have and illustrate a meaning for his actions, inspire people, build loyal and strong teams and be create for any collision. As a result, a successful turnaround will occur like Pich did with VW. Even though Pich was described by the press, his family and his co-workers as a CEO who led by fear, he was always ready for the future and had the brilliance of steering this delicate network. Ferdinand Pich is not only a successful CEO but he is a leader who managed to turnaround VW and position it at the top of the automobile industry worldwide. In the years between 1993 and 2001 sales reached 88.5 billion from 39.1 billion and an increase of 17% of the international sales occured. It was no surprise when in 1999 he was awarded the prize of Car Executive of the Century. In 2002 he retired from VW but still remains on the board of directors and nowadays, in his 70s, he supervises the bizarre legacy he left behind.VWs CEO in the US today is Stefan Jacoby. His strategy is focused around 5 foundations. Local production, the organization, the dealer network, the products and the brand. Jacoby is concentrating on most of the determine Pich introduced in 1993 when he first took over VW. However, Pich was following the patriarchal values and style of his grandfather. It is important to chastise the strategic model according to the environments trends. It is a challenge of taking over a successful organizations and trying to keep it at the top with a different leader. To conclude with, it is necessary for VW to grasp on the fundamental values that Pich used to make it successful and at the same time be ready to implement radical changes in case of a crisis.

Literature Review On Skills For Life Education Essay

Literature Review On Skills For heart Education probeIntroductionThe importance of the commandment sector of any country lies in its faculty to meet the production demands of its economy. The shaping of traditional education (where students atomic number 18 passive disciples), for example, was in the main through at a time where the brass engageed the mass to conform to the decisions of the elites (Botsford, 1993), who were the ones to be commensurate to access the exceed form of accomplishment, which the mass could non reach, irrespective of their abilities (Kelly, 2004). As the involve of the gild changed, so did the educational system. From the DFEE report (Department for Education and barter, 2001), a occupy for an usefulness in basic skills has been identified, hence the put d give Skills for Life. The Leitch Review (2006) in like manner reinforces the pack of the UK society to meet the demand of higher level skills in the barter grocery store. This report analyses the w eitherop of the Skills for Life (SFL) document on the plan that I am find outing (Postgraduate Diploma in the life presbyopic Learning welkin- DTLLS). It is real in the side make mannerA literature review on SFLAn military rating of the computer programme design model being implemented and the usurpation of SFL on the planThe above mentioned encounter is as hale evaluated via the analysis of querys carried divulge with the allocate Body and a College representative and a questionnaire filled by the students in the course of an activity conducted in a session on Skills for Life and the terminus to which as a instructor I commode influence the computer programme and hence the DTLLS programme itself.Literature Review on Skills for LifePolicies atomic number 18 introduced to solve issues identified. The Skills for Life (Department for Education and Employment, DFEE, 2001) endeavour was an drive by the Government of that time to maximise the earning capacity of citizens by change magnitude the levels of their prerequisite skills including literacy, and numeracy. The then Secretary of State, Mr D. Blunkett (DFEE, 2001) recountd that thither were, shockingly, seven one thousand thousand Britons who did non know how to read and write and use numbers.These skills be Coperni basin without an somebodys life hence the name Skills for Life. The document discusses on how analphabetism put forward affect a person physically and emotionally in name of not being fit to do certain tasks by himself/herself, which, consequently, sight affect his/her self confidence. The vision expressed in this document is the eradiation of illiteracy and low numeracy skills, (DFEE, 2001). The DFEE proposed to achieve such targets by introducing national standards for numeracy and literacy, appraisal tools that go out diagnose the exact atomic number 18as to be improved, and resources to support this endeavour. The department also provokeed the tuition of instructors as specialist in these domains (literacy and numeracy) and promoting and motivating the involvement of learners and those who can support their education work at. This entrust undoubtedly require quite an attack because it not just means up(p) the levels of those who yield already passed through the formal education period scarce also ensuring that those who argon relieve in that period do not face the same problems in terms of their available skills (literacy, numeracy and ICT).One of the major influences of this throw away is the Moser Report (DFEE, 1999) which is found on inquiry such as It Doesnt Get Any Better. The opposition of myopic basic skills on the lives of 37 year olds by Parsons and Bynner (1997) and Skills for Life national involve and impact surveys (2003) carried out by the DFES (Department for Education and Skills). Literacy and numeracy levels can be classified from Pre first appearance to Level 2 and above (Pre Entr y, Entry level 1 to 3, Level 1 and Level 2 and above). canonic skills grant sub elements, for example literacy has reading, writing, speaking and listening (The Sector Skills Council for womb-to-tomb Learning, LLUK, 2007). The overall level of a learner bequeath be pertinacious by what they achieve in each of these sub beas. Parsons and Bynner (1997) found a relationship surrounded by low levels of literacy and numeracy and many social issues that the learners faced. Such a link is quite obvious because if a person is not able to read and count adequately, he/she allow not be convinced(p) in social interaction.A solution was put forward in the form of the Leitch Review (2006) where one of the main arguments was that Britain was losing ground in terms of the academic strength of its population comp atomic number 18d to countries such as India and China. Another caput that I quite agree with is that the educational system of the country should bring forth individuals with the qualifications which are being demanded by the argumentation market. Therefore if there is a need for increased levels of functional skills, this is the area where the educational enthronization should be poured.These findings concurred with the survey, conducted by the DFES, which mentioned low levels of literacy and numeracy (2003). The reasons suggested for the lower levels were the social and stinting background of the individuals, the extent to which they stayed in education and whether English is their first language or not. The choke factor is obvious in my teach practice. I teach internationalist students for whom low literacy level (English) proves to be a barrier in the proceeding of their course. These students are studying a Postgraduate Diploma in the Lifelong Learning Sector, by and by which they aspire to gain a Qualified teacher Status in the Lifelong Learning Sector, learn adult learners. patronage being highly literate in their native language, they fin d it tight to critically analyse concepts (an essential skill at their level of studies) out-of-pocket to their low English level.This is where the importance, of the impact of the Skills or Life policy on the programme that I am currently statement, is likely. Because of the embedding of strategies to improve the student-teachers functional skills (which are the skills promoted by the policy) the language barrier that they face during this course is being communicate by the course being taught.Over the years, the meaning of the term program has evolved specially with the crackment of the perceived map of education. Thus, there are confused types of course identified, among which the learner focal pointed curriculum (Br take in, 2003) predominates erudition in the establishment where I teach. Right from the conk out of the learning locomote of a student, we harbour out an sign judicial decision to identify the necessarily of that learner and to justify their individual goals with regards to the course. The deliin truth and assessment of the curriculum are then fall upon bearing in mind the information obtained from these initial and any succeeding assessments through with(p) thereafter.Based on the course specifications which are provided by the apportion Body, I hand over prepared the curriculum of the course that I teach Postgraduate Diploma for Teaching in the Lifelong Learning Sector (DTLLS). During this function, I had to incorporate the requirements of Skills for Life through embedding literacy, numeracy and ICT. The Lifelong Learning UK (LLUK) an autarkical organisation providing guidance to educational stakeholders about the inducements in this sector- elaborates on how the learners ask, with regards to their functional skills, can be addressed (Lawton and Turnbull for the Sector Skills Council for lifelong learning on behalf of LLUK,2007). Guidance is given with regards to e rattling aspect of the didactics and lear ning treat namely the resources used, the classroom environment, the teaching and learning access codees and communication strategies. The logic tail assembly embedding these skills is that no matter what a student is learning, he/she will be developing his/her skills for life, be it knowingly or unknowingly For example by using presentations, the learner will not plainly be demonstrating intimacy about the topic but also will be improving his/her speaking and listening skills. From the genuinely start of the learning process, then, the principles of the Skills for Life count on are embedded the initial assessment process includes a skills running so that their learning plan can include improvement of such skills (for example combining their main courses with a skill course depending on where their need lies).Therefore, developing a curriculum with the principles of the SFL project concurs with the constructivist plan of attack (Bruner, 1960)-which involves constructing le arning adopted by my institution.Thus the impact of the SFL principles on the curriculum germane(predicate) to my practice has caused it to improve. But investing in skills is not always an applauded endeavour. invest in human capital has been from long the priority of the Government. There has been a link pointed out among educational background of individuals and their social and frugal success. Investment in learning in the 21st Centrury is the equivalent of investment in the machinery and technical innovation that was essential to the first great industrial revolution(DFEE, 1997a, pp.15, cited in Coffield, 1999)I would agree with Coffields (1999) argument that focussing on the Human Capital Theory (HCT) modifys politicians to overlook other factors which could have contributed towards the economic status of individuals. Karabel and Harsley (1997) further criticised this theory saying that it puts the blame of being poor on the poor Investing in human capital does appear to be profitable for the population. But as Levin and Kelley (1997) pointed out, this theory does not state where the individuals will go after being educated if there is no job market for them.Being given that the investment has already been do, the ruff we can hope for is that it has been profitable. When any policy is suggested and implemented by the Government, I feel the urgency of hard to find its political implications. In an condition in the Guardian, Kingston (2006) quotes Mr. Wells (the then Director of the fundamental Skills Agency) as criticising the Labour Government for exaggerating the number of adults in the UK who cannot read and write to make their task appear to a greater extent successful. Vignoles (cited by the Press Association, 2009) further argued that trying to develop literacy skills at an adult age force not be effective because such skills are more easily developed at an early age. Personally, I do not believe that more hindrance teaching adults la nguage is reason enough to completely eradicate the benefits that such a project brought to many individuals improved chances in terms of job reckonking, more confidence, a better social life, among others. Even if the Government whitethorn have a hidden agenda for starting the Skills for Life project, the focus brought on these skills have enabled educationalists to give even more weight to their learner-centred approach in designing their respective curricula around very crucial needs of the learners- Basic Skills.This leads us to the analysis of the impact of the SFL policy on the curriculum I teach.Implications of the policy for curriculum change and pedagogyThere is often debate about what is to be called a curriculum. With the shift of focus from the teacher to the learner, curriculum is moving away from being just content to be completed during a time period syllabus- and more of a learner centred approach (Dolence,2003 Coles, 2003). For the purpose of this report, Wojtcza ks (2002) definition will be adopted. According to him, curriculum isAn educational plan that spells out which goals and documentarys should be achieved, which topics should be covered and which methods are to be used for learning, teaching and evaluation.(Wojtczak, 2002, pp 6)Therefore, the construction of a curriculum can start from its objectives, its content and the methods used to teach. If Tylers (1949) four questions with regards to curriculum design are considered, another approach of curriculum models can be added namely evaluation (Kelly, 2004).The curriculum I use is designed from the Lifelong Learning teacher training programme. The key driver of the curriculum cross off by the present Body is the assessment criteria. As the teacher trainer I condescend the outcomes to be achieved from the assessment criteria and the content hard-boiled by the allocate Body. This is done by discussing the assessment criteria and how to achieve them as a class do with the student-t eachers at the start of a Unit. The rationale behind this is that if the students are sh feature what they need to achieve from the start, the learning journey becomes easier. The teaching and learning methods and formative (or ongoing) assessment tools are developed from the outcomes with close adaptation with regards to the learners targeted (in line with being learner cogitate) whereas the summational assessment is set by the Awarding Body.It is important to mention that wherever the starting point of a curriculum design whitethorn be, it will have to use the four approaches identified by Tyler (1949). For example, although I designed the curriculum for Lifelong Learning for my College by forming objectives from the assessment criteria, I still need to adhere to the content expected and apply the tolerate teaching methods.At this point it is important that I differentiate between the Unit aims provided by the Awarding Body and the learning objectives that I make out with my learners which are based on the assessment criteria. The learning objectives formed with the learners are more detailed than the aims prescribed by the Awarding Body1. Since they are formed by the learners (guided by the teacher trainer), they understand better the reasons for these outcomes and frankincense are able to take control of their learning process (Knowles, 1984). It is also important to differentiate between the prescriptions provided by the Awarding Body and the curriculum that I design for my student-teachers. For the purpose of this part of the report, the curriculum to be analysed will be what I design in terms of a long term plan of how the assessment criteria set will be achieved (the teaching methods, activities, the assessment techniques and resources to be used).The manner in which I launch up my sessions is thus objective based (firstly because the assessment criteria set by the Awarding Body act as general objectives and secondly because I extract specific o bjectives to be achieved with my students) which can be said to be very precise and scientific (Kelly, 2004). As Bobbitt (1918 cited by Kelly, 2004) stated, the learners are more focused in terms of what they need to complete to achieve the certificate. Building a curriculum from objectives has been criticised by Kelly (2004) as assuming passive learning. The learning goals stopm to be more extrinsic. This is closer to the behaviourist approach to learning where the learners are moulded to achieve goals, which most of the time, are derived for them. Szasz (1991) strongly criticised such an approach to education stating that humans, unlike animals, need to have intrinsic motives to learn. If Kellys (2004) thinking is considered, one might have the impression that this curriculum is closer to training as remote to education. According to him, training is very focused on what knowledge is to be gained and does not consider the students at all. But this is where the combination approa ch to curriculum design comes as a rectifying tool. Although the curriculum starts with objectives (based on assessment criteria), I can adapt the learning journey of my student-teachers through the teaching and learning methods that I use2which include embedding the requirements of SFL.The curriculum content for the DTLLS programme was introduced after the SFL project. When this project came to be put in place, it has, thus, affected the curriculum that I utilise in two ways. Firstly, SFL amplified the skills required as teachers to include marginal heart and soul areas. Secondly, the teachers had to learn skills to embed these negligible eye subjects- literacy, language, numeracy and ICT- in their teaching strategies. These two aspects are linked because to be able to address the needs of learners, teachers must have an adequate level of these skills themselves3.Every Unit of the teacher training programme has opportunities for the student-teachers to improve their own functio nal skills. This will enable them to be in a better position to identify the SFL needs of their learners and adapt their teaching strategies accordingly. Therefore, each part of the curriculum has to reflect SFL in these two aspects developing the student-teachers own negligible upshot skills and equipping them with the capacity to develop those of their students.Taking Wojtczaks (2002) definition of curriculum, SFL will have to be reflected inthe goals and objectives to be achievedthe methods to be used in the teaching and learning processThe above will again be in two folds as a student-teacher and as a time to come educator, that is, the improvement of the student-teachers own SFL and his/her ability to embed the minimum core subjects in his/her teaching. To be able to start this teacher training, the student-teachers have to have a level 2 in Literacy and Numeracy. This is conducted, using the skills test, which was developed by the Secretary of State in 1999, following the G reen Paper published by the Department for Education and Employment (DFEE) in 1998 on improving skills of teachers (Blunkett,1998). Thus, right from the start of their learning journey (Lawton and Turnbull for the Sector Skills Council for lifelong learning on behalf of LLUK,2007), the student-teachers feel the impact that these skills mentioned in the SFL policy will have on their teaching and also their learning processes. The Individual Learning Plan of the student-teachers then will contain individual objectives to be achieved in terms of their functional skills. The goals are negotiated in line with the principles of Androgogy (Knowles, 1984) as part of my motivation system.With regards to the teaching methods, with each Unit of the DTLLS programme, as the teacher educator, I had to make sure that the improvement of these skills was being encouraged. This was done by encouraging more group give-and-takes and presentations and, more recently, by including a literature review h our where the student-teachers will be discussing on the articles and books that they have recently read. These will not only improve their communication and discussion skills and develop their research skills (which are crucial for the professional development of a teacher) but also will enable them to construct learning in line with the principles of social constructivism (Vygotsky, 1978 Bruner,1986, 1990, 1996).Although great emphasis is not made on Numeracy Skills in this teacher training programme (unless the specialist area of the student-teacher is cogitate to numbers such as science and mathematics), there are aspects of these skills which, as a teacher educator, I can develop in my learners. detonate of the continuous professional development of the student-teachers is being able to evaluate their own skills. In the second part of the training programme, the student-teachers learn to represent info in a simple graphical manner to be able to interpret the extent of succes s or a particular teaching method. If such exercises are carried our frequently, the student-teachers improved numeracy skills will enable them to better explain their continuous professional development.Another important aspect proposed by the SFL project is computer skills, which the majority of the student-teachers lack. In the current age, where learners are digital natives4(Garrison and Anderson, 2003), future teachers cannot afford to be below average in ICT5skills. Their responsibilities include not only to improve the ICT skills of learners who are not in tune with their peers but also to challenge the skills of the digital natives. The curriculum has thus to comprise of strategies such as use of computers for research and presentation purposes6.During the completion of the teacher training programme, the student- teachers have to build up their teaching (planning and speech communication) and assessment strategies. For each of the strategy developed, they need to demonstra te how they will embed the principles suggested by the SFL project. When embedding these principles in teaching my student-teachers, I am also giving them ideas which they themselves can use in their own teaching practice. It is to be noted, however, that their embedding strategies have to be specific to their own specialist area.The SFL endeavour has thus influenced the teacher training programme to a very large extent. Not only do the student-teachers need to develop their own skills as part of their Continuous Professional Development, but they need to create and/or adapt ways to improve the skills of their learners. Thus the curriculum that they have to follow as learners (and I have to follow as their educator) has to promote the development of their functional skills, be it in terms of the goals to be achieved or the methods and resources to be used. As future teachers, they need to be well equipped with regards to their own SFL to be able to facilitate the learning process of their learners.The purpose of this research is to ascertain the impact of the Skills for Life policy on the curriculum that I teach. later on reviewing the literature on the topic and an initial analysis of the SFL policy on the DTLLS programme (which affects the curriculum I build for my teaching), I wanted to analyse the views of three main stakeholders of the College- the department executive, the students and the extraneous Verifier from the Awarding Body- on the matter.Evaluate curriculum changes resulting from the policy / research document.Because of the individualised nature of collecting opinions, a quantitative approach to info collection and analysis will be quite useless (Miles and Hubermans, 1994). nevertheless it is the depth and meaning of the info which I am after and therefore a qualitative direction seems to be more appropriate (Bryman, 2001).The data collection tool chosen for this purpose is semi structured interview (Appendix A). Semi structured interviews combine the benefits of structured and unstructured ones. They not only provide the interviewee with the freedom of expressing his/her views in detail (which is required to obtain a deeper understanding of the opinion given), but also, with the questions set by the interviewer, the discussion is more focused on the relevant topic (Horton, Macve and Struyven, 2004). Instead of hindering my conclusion, the congenital nature of this tool (Bryman, 2001) will, hopefully, provide new ideas about the project. Because it is also very specific to the curriculum that I teach, the issue of inability to generalise the results (Bryman, 2001) will also not arise.The third stakeholder to be questioned will be the student-teachers. A session will be conducted on Skills for Life (Appendix F) after which the student-teachers will be asked to work in groups to fill the questionnaires (Appendix B). To ensure confidentiality (Bryman, 2001), the names of the stakeholders will not be disclosed. The resul ts of these two approaches are analysed below.The student-teachers seem to grasp the impact of the SFL policy on the DTLLS programme and even identified the aspects of the programme which develop their own basic skills. As one of the groups mentioned the objectives that they have to achieve have been affected by the SFL policy in that they have to Embed minimum core subjects in the curriculum (Extracts from questionnaires, Appendix D).On the other hand, twain the External Verifier and the Vice trail of the College described the link between SFL and DTLLS programme quite similarly in terms of development of the student-teachers own skills and embedding strategies that he/she has to implement to develop that of his/her students (Appendix C). As the Vice Principal suggests DTLLS students have, to unconnected from a select group of specialists who do are not involved in SfL, consider SfL as a key focus for all their work. Approaches to delivering DTLLS therefore have to be adapted t o achieve SfL requirements(Extract from transcript, Appendix C)I quite agree with both of them that the programme as it stands, although it does offer resources and teaching methods that reflect SFL principles, can still be improved. Offering an nonmandatory module which is specific to SFL instead of the fragmented state it is now (as the Vice Principal states) will provide the student-teachers with unique skills that are very much in demand in the education market.As mentioned before, the DTLLS programme came after the SFL policy. However, had there not been this policy, the programme would not have included the minimum core requirements as it does now.The impact that the SFL policy has on the DTLLS programme will unavoidably affect the curriculum used to deliver it. This leads us to the evaluation of the curriculum built on the home of the assessment criteria and general objectives prescribed by the Awarding Body.The first aspect to be analysed is the purpose of the evaluation . Most evaluations done are to determine the extent to which set objectives are being met (Tyler, 1949 Kelly, 2004), that is summative evaluation. However, a more meaningful evaluation would be one which assesses the objectives themselves. As Kelly (2004) states, curriculum should be subject to continuous evaluation as an essential element of continuous change and development (pp 36).This leads to the next issue which is choosing a model of curriculum evaluation. According to Kelly (2004), this should match the curriculum model adopted, other the criteria of evaluation will not reflect the purposes of the planners or the teachers (pp 139).The DTLLS curriculum that I developed is based on a combination of the four perspectives proposed by Tyler (1949) with objectives as starting point7. But if I use an objective model of curriculum evaluation, it will not serve my purpose as it will only identify success or failure of achieving the objectives set (Kelly, 2004). According to MacDona ld, a more holistic approach would be assessing the projects impact on the educational system and the types of evaluation problems which the impact would throw up (1973, pp 83 cited by Kelly, 2004, pp 142).As mentioned before, the curriculum is designed on the pedestal of the outcomes derived from the assessment criteria set by the Awarding Body. This enables the student-teachers to be focused on what is to be completed to achieve the Units. But one of the consequences of such an approach is a decreased possibility of achieving unintended (but potentially beneficial) outcomes. Although the student-teachers do have to attain a certain level in the minimum core subjects (similar to SFL), if they are already at that level there is no inducement to improve them further (since there are no specified needs to do so in the curriculum).Developing SFL is often drowned in the skill of the multitude of other objectives to be achieved. Having said that, with the embedding strategies -where t he student-teachers learn to develop the minimum core subjects of their own students- the picture is more promising. This is because the focus is then on developing these skills.But the extent to which my curriculum evaluation will be considered by the Awarding Body is questionable.If we take the interview carried out with the EV (Appendix C), when I was discussing about agreeing a date for the interview, she initially did not see a link between SFL and DTLLS,To be quite honest with you Shaivi, at first I thought that there was no direct link. Basic Skills is what it says..basic. But if we analyse it deeper, we can see that one of the requirements for teachers on the programme is to have a level 2 in literacy, numeracy and ICT.(Extract from transcript, Appendix C)After I explained my project and my point of view, she agreed with me and hence the interview was much more useful.The Vice Principals suggestion that SFL language techniques should be added as an optional module to the c urriculum as the next cycle of improvement is effectual because this will increase the marketability of the award. But, although the External Verifier shared his views, from our experience in terms of suggestions we made, it is doubtful that she will take it on board and suggest it to her institution.Thus as a curriculum developer, although I can sure enough build up outcomes which will further improve the minimum core levels of my student-teachers, the extent to which I can influence the curriculum development is restricted.This brings us to the argument that the External Awarding Body still has a very strong hold on what is important in terms of delivery and assessment. The extent to which they will consult the Delivery Centres (such as my College) to determine or assess what is to be delivered is quasi nil, that is their own evaluation of the DTLLS programme and resulting curriculum seem to be more autocratic (Mac Donald, 1975, pp 133, cited by Kelly, 2004). A more democratic a pproach to curriculum evaluation (where the teachers are involved) would have served the purpose of meaningful continuous curriculum development (Kelly, 2004).If we were to measure how stringent the Awarding Body is with regards to the four perspectives of curriculum identified by Tyler (1949)-Appendix E- we can see that assessment has a medium level of stringency since we can pack the evidence linked to practice to be included in the portfolio from a set list. The same is with the specific objectives which we can form on the basis of the assessment criteria set by the Body, which is thus the key driver of the curriculum. The only way that the curricula will differentiate in different centres is through the delivery methods being used and the objectives to be set (which is however based on the assessment criteria set by the Awarding Body). Centralised control (Kelly, 2004) is apparent over the content of the curriculum.This also demonstrates how the programme is driven by its asses sment process (Kelly, 2004). Any method or activity used is adapt towards the final portfolio of evidence of achievement of learning (based on the assessment criteria set by the Awarding Body).The DTLLS programme, although very specific to the age group the student-teachers are being trained to teach, have similar outcomes to the other programmes on the market (Postgraduate Certificate in Education for Post Compulsary Education) with regards to strategies of embedding basic skills. Because the student-teachers are mostly international, they have specific timeframes within which they have to complete the programme. Therefore, they do not have time to explore the topics in dept

Buffering Region of Histidine Monohydrochloride

Buffering Region of Histidine Mo no.ydrochlorideThe objective of this try is to determine the cushioning region of histidine monohydrochloride by titrating histidine with a base, NaOH. By plotting a commensurate graph, the pKa esteems of histidine undersurface be observed. Normally, a tit ration curve is constructed to illustrate the relationship mingled with the pH of the commixture and the payoff of groines of base added to it. yet in this experiment, the graph of pH against the second of moles of NaOH per mole of histidine is plotted. This is to turn back that the graph is independent of the muckle and concentrations of the roots utilize. aft(prenominal) find out the pKa determine of histidine, the maximal originaling skill of the histidine-NaOH mixture, as well as the in cause(p) piloting set forth can be decided.Materials and MethodsTo prep atomic number 18 20mM root of histidine monohydrochloride, 0.196g of histidine monohydrochloride was dissolved in 46. 8mL of water, according to the calculations belowNo. of moles of histidine ==9.35 10-4 mol=46.8 mLUpon complete alloy of the 20mM histidine monohydrochloride solution utilise a magnetic stirrer, 20mL of the solution was transferred into a beaker. The buret was washed with distilled water followed by NaOH and subsequently filled with 0.05M NaOH. The original pH of histidine solution was measured use the pH molarity before act with titration. Titration was carried out by adding NaOH to the histidine solution at 0.5mL increments. After all(prenominal) increment, the pH value of the resulting stinging-base mixture was preserve. Titration was stopped when the erosive-base mixture partakeed pH 11.5.Results CalculationsCalculation of no. of moles of histidine present in solution==Plotting graph of pH against no. of moles of NaOH per mol of histidine board pH of histidine-NaOH solution with every 0.5mL of NaOH addedDetermining pKa values of histidine(i) found on Graph 1, the t wo rectangles indicate the two regions where the curve approaches the lodge of intonation. The maximum and nominal points of the regions are marked with the yellow circle. By purpose the average values of each set of maximum and minimum points, the various(prenominal) pKa values can be determined.pKa1 == 6.12pKa2 == 9.45(ii) pKa1 is the point where = 0.5pKa2 is the point where = 1.5Based on Graph 1, pKa1 and pKa2 are points marked with the red cross.pKa1 = 6.16pKa2 = 9.30Maximal dampening capacity telling pilot filming track downBased on Graph 1, the acid-base mixture shows maximal piloting capacity at pH 6.12 and pH 9.45. The feative buffing range of a devotee is between 1 of the maximal arche casinging capacity. frankincense, the effective devoteeing range of histidine is pH 5.12 to pH 7.12 and pH 8.45 to pH 10.45.If NaOH has non been accurately watchful, method used in (c)(i) will give a much reliable pronounce of the pKa values.If NaOH has not been accuratel y prepared, the number of moles of NaOH will be diverse, changing the ratio of number of moles of NaOH per mole of histidine. Method (c)(ii) depends on this ratio to determine the two pKa values. Hence, wide of the mark ratios will cause the resulting pKa values to vary, leading to less reliable estimate of pKa values.On the other hand, method (c)(i) does not depend on the ratio between number of moles of NaOH and histidine. Thus, an inaccurate ratio will not view the pKa values macrocosm determined. Instead, method (c)(i) relies on the point of inflection of the graph, which plots pH against the number of moles of NaOH per mole of histidine. Plotting the graph in this manner watchs that it is independent of the volume and concentrations of the solutions used. In other words, even if NaOH has been inaccurately prepared, changing the concentration of the NaOH solution, the work out of the curve remains similar. Since the shape of the curve does not alteration, the point of inf lection will be almost at the same point. pKa values obtained by method (c)(i) will be similar to the original values when NaOH was prepared accurately.Calculation of pH of the solution after addition of5mL of NaOHNo. of moles of NaOH added = - 0.05 = 2.5 x 10-4 molNaOH HistidineNo. of moles of histidine contradicted = 2.5 x 10-4 mol sign no. of moles of histidine = 4 x 10-4 molNo. of moles of histidine left = 4 x 10-4 2.5 x 10-4 mol= 1.5 x 10-4 molpH = pKa + recordpH = 6.12+ record= 6.34(ii) 12mL of NaOHNo. of moles of NaOH added = - 0.05 = 6.0 x 10-4 molNo. of moles of NaOH left = 6.0 x 10-4 4 x 10-4= 2.0 x 10-4 molNaOH HistidineNo. of moles of histidine reacted = 2.0 x 10-4 molInitial no. of moles of histidine = 4 x 10-4 molNo. of moles of histidine left = 4 x 10-4 2.0 x 10-4 mol= 2.0 x 10-4 molpH = pKa + logpH = 9.45 + log= 9.45(i) Three ionisable stems are present in histidine at the initial pH of the experiment. The three sorts are carboxyl group, amino group and the R group ( imidazole group).(ii) The amino group is trusty for the observed pKa value of 6.12 and the imidazole group is responsible for the pKa value of 9.45.Structures of ionic species of histidine that participate in cellular buffering intelligenceHistidine is an amino acid that acts as a buffer and it has three ionisable groups carboxyl group, amino group and imidazole group. In this experiment, the counseling is on the dissociation constant of the amino and imidazole group. The titration curve (as shown in Graph 1) has two steps, or two points of inflection because the amino group dissociates first followed by the dissociation of imidazole group. Hence, the amino group is responsible for the observed pKa value of 6.12 and the imidazole group is responsible for the pKa value of 9.45. both methods were used to determine the pKa values of histidine. However these calculated values are only estimates and may deviate from the actual values repayable to the next experimental fa ultsParallax error occurs during the reading of the buret, resulting in inconsistent increment of NaOH added to the histidine solution. In other words, each increment of NaOH was not maintained at 0.5mL. This forthwith affects the precision of the experiment. practicable solution to minimise errorTo avoid parallax error, ensure that the burette reading is taken from eye level at the keister of the meniscus. The burette should also be placed in an upright position, normal to the table. For a to a greater extent precise burette reading, a black burette reading card can be placed behind the burette so as to get a clearer view, especially when blazonless solutions are used.The beaker containing the histidine-NaOH mixture is placed on the magnetic stirrer throughout the titration to ensure a homogenous mixture for more than accurate pH readings. After every 0.5mL of NaOH added to the mixture, the pH of the resulting mixture is recorded by using the pH meter. However, it takes c onviction for the pH meter to generate a final pH reading that does not fluctuate. If the pH value is recorded too speedily after the addition of NaOH, the pH reading may be inaccurate.Possible solution to minimise errorTo obtain greater accuracy in pH reading, ensure that an appropriate waiting time (about 2min) is maintained between the addition of NaOH and the recording of pH value.ConclusionFrom this experiment, it can be cerebrate from the titration curve that the amino group of histidine is responsible for the observed pKa value of 6.12 and the imidazole group is responsible for the pKa value of 9.45. These two pKa values correspond to the pH at which the acid-base mixture shows maximal buffering capacity. The effective buffering range of histidine is pH 5.12 to pH 7.12 and pH 8.45 to pH 10.45.EXPERIMENT 2 prepare of Buffer pKa on Buffering CapacityIntroductionBuffers are solutions that are able to maintain a fairly constant pH when a small issue forth of acid or base is a dded. This experiment examines the effect of buffers pKa on buffering capacity by theatreing how well the two buffers of opposite pKa resist pH revisions when acid or base is added. In scientific experiments, it is advisable to choose a buffer system in which the pKa of the weak acid is adjacent to the pH of the interest. It will be ineffective for a buffer to resist pH falsifys if its pKa value is more than 1 pH unit from the pH of interest. Thus the field of battle of the effect of pKa on buffering capacity is important in devising a suitable cho cover of pH buffers for a specific experiment.Materials and MethodsWe study the effect of buffers pKa on buffering capacity by using 2 diametric buffers, kB inorganic orthophosphate buffer and Tris-HCl, with pKa value 6.8 and 8.1 respectively. 3mL of 0.01M ane thousand phosphate buffer was pipetted into two sieve tubes, labelled A and B. 3mL of 0.01M Tris-HCl was also pipetted into two tryout tubes, labelled C and D. Three drops of universal pH indicator were added into each test tube, causing the solutions to turn green in colour (pH 7.0). HCl was added to test tubes A and C until the solutions turned pink (pH 4.0). KOH was added to test tubes B and D until the solutions turned purple (pH 10.0). The number of drops infallible for the solutions on each test tube to turn pink or purple in colour is recorded. The pH colour chart is used as it shows the colours of the solution at each pH level.Results QuestionsTable Number of drops of acid or base needed for buffer solution to deviate from its initial neutrality (pH 7.0)pH BufferpKa of bufferInitial pHNo. of drops of HCl required to become caustic (pH 4.0)No. of drops of KOH required to become alkaline (pH 10.0)0.01M chiliad phosphate buffer6.87.0511M Tris-HCl8.17.0220Conclusions drawn from experimentsAccording to Table 2, thou phosphate buffer requires 5 drops of HCl to reach pH 4.0, analyzed to Tris-HCl which requires only two drops of HCl to r each pH 4.0. This shows that kibibyte phosphate buffer is a more effective buffer against acids. special K phosphate buffer requires eleven drops of KOH to reach pH 10.0 while Tris-HCl requires xx drops of KOH to reach pH 10.0.Based on the results, Tris-HCl behaves as a more high-octane buffer under radical conditions as it requires more amount of KOH than that of potassium phosphate to reach pH 10.0. This means that Tris-HCl has greater qualification to resist summations in pH but not decreases in pH. On the other hand, potassium phosphate buffer is a more economic buffer under acidic conditions as it requires lesser amount of HCl to reach pH 4.0. Similarly, this means that potassium phosphate buffer has greater off internal-combustion engine to resist decreases in pH but not make ups in pH.It can be deduced that a buffer with greater pKa value is a more efficient buffer in basic conditions while a buffer with smaller pKa value is a more efficient buffer in acidic conditi ons.Choosing a suitable buffer to study the properties of a phosphatase which functions optimally at pH 7.2I would use the 0.01M Tris-HCl to study the properties of a phosphatase.It is more appropriate to use a buffer with effective buffering range nearer to the pH of phosphatase. Tris-HCl has an effective buffering range of pH 7.1 to 9.1 while potassium phosphatase buffer has an effective buffering range of pH 5.8 to 7.8. Simply by considering the effective buffering range of the two buffers, it can be cerebrate that both buffers can be used to study the properties of phosphatase which functions optimally at pH 7.2.However, considering the effective buffering range of the buffers is not sufficient to come to a sound conclusion. In this case, phosphatase is an enzyme that functions to hydrolyse phosphate groups. By adding potassium phosphate buffer to phosphatase, phosphatase will fall apart down the phosphate group in the potassium phosphate buffer. This changes the chemic prop erties and hence the buffering capability of the potassium phosphate buffer.Therefore, Tris-HCl is a more suitable buffer for the studying of phosphatase.DiscussionIn Experiment 1, the ending of the reactions is determined using a pH meter and construction a titration curve. However in this experiment, the endpoint is visually observed by the help of a pH colour chart. Possible sources of experimental errors arising from this method and ways to mend the experiment are discussed belowIn this experiment, only two types of buffers, Tris-HCl and potassium phosphate buffer, were used. The experiment can be better by using more types of pH buffers to obtain more data. This will go forth more accurate evaluation of the relationship between the pKa value and the buffering capacity, and thus the effect of pKa value on the buffering capacity.Although the pH colour chart is used to compare the colours of the solutions, personal judgment comes into play when determining the colour change in the chemical reactions.Possible solution to minimise errorBe consistent in deciding the point of colour change and the endpoint of the experiment.ConclusionFrom this experiment, it can be concluded that a buffer with greater pKa value is a more efficient buffer in basic conditions and a buffer with smaller pKa value is a more efficient buffer in acidic conditions. Though a buffers pKa can affect its buffering capacity, however when choosing a suitable buffer for an experiment, we cannot simply rely on the pKa of a buffer. It is also important to consider the chemical properties and structure of the buffer and other reagents to be used in the experiment.EXPERIMENT 3 import of Temperature on the pH of a bufferIntroductionThe aim of this experiment is to examine the effect of temperature on the pH of a buffer. This can be done by observing the changes in pH of two different buffers when temperature of the buffer solution decreases from room temperature to 4C. pH of the buffers that a re used to maintain the pH of the lab samples can change during changes in temperature due to dispassionateing process. Changes in pH of buffers upon temperature changes can be explained by the Le Chateliers Principle. The study of the effect of temperature on pH of a buffer is crucial in choosing the right pH buffer that is able to show minimum changes in buffer pH, to maintain the properties of the biological samples that requires specific pH environment.Materials and MethodsWe study the effect of temperature on the pH of a buffer by using two different buffers, 0.01M potassium phosphate buffer and 0.01M Tris-HCl. 3mL of each buffer solution were pipetted into two separate test tubes. The initial pH values of the two buffers at room temperature are measured using the pH meter and recorded. Subsequently, both test tubes were placed into the ice box to cool to 4C. After 20 minutes, the test tubes were taken out of the ice box and placed in an ice bath to maintain the temperature of the buffer solutions at 4C. The pH of the cooled buffer solutions were measured again and recorded to obtain the results as seen in Table 3. By evaluating the pH changes (either increase or decrease) and the extent of these changes from the original pH value, we can observe the effect of temperature on the pH of a buffer.Results QuestionsTable The changes in the pH of the buffer solution as temperature is decreased to 4CBufferpH at room temperaturepH at 4C rest in pH change (unit)0.01M potassium phosphate buffer7.037.490.460.01M Tris-HCl7.018.161.15Effect of temperature on the pH of Tris-HCl and potassium phosphate bufferAccording to Table 3, at low temperature of 4C, both buffer solutions become more alkaline. As temperature decreased from the room temperature to 4C, the pH potassium phosphate buffer increased from 7.03 to 7.49, with a contrast in pH change of 0.46. With the same change in temperature, the pH of Tris-HCl increased from 7.01 to 8.16, with a difference in pH chan ge of 1.15. This shows that Tris-HCl exhibits greater changes in pH than potassium phosphate buffer, upon a given change in temperature. In conclusion, temperature has a greater effect on the pH of Tris-HCl compared to potassium phosphate buffer.HA A + H H = -veAs illustrated by the chemical comparability above, the dissociation of buffers are endothermic processes. Being an endothermic process, heat is being absorbed and temperature decreases. Based on Le Chateliers Principle, when temperature decreases, the system will react to result in an increase in temperature. Hence, decreasing temperature to 4C favours the backward reaction, which is an exoergic reaction that produces heat. The position of equilibrium shifts to the left, more H reacts with A to form HA. Thus, the concentration of H decreases and causes the pH of the buffer to increase.DiscussionBased on the experimental results, it is clear that temperature changes the pH of the buffer. Though this is not a complicated exp eriment, it is still subjected to experimental errors and can be improved by the following waysOnly two types of buffers, Tris-HCl and potassium phosphate buffer, were used in this experiment. The experiment was also conducted at only one temperature. Using several buffers over a range of temperatures will allow us to observe the pH of a variety of buffers at different temperatures. In addition, both buffers used in this experiment showed an increase in alkalinity. Hence, including more variety of buffers will allow us to evaluate which type of buffer has tendency to become more alkaline or acidic with the changes in temperature.This experiment was conducted without the use of a thermometer, hence there was unbelief in determining the temperature of the buffer solutions. It was assumed that by placing the test tubes in the ice box for 20 minutes and then transferring into an ice bath, the buffer solutions would be maintained at 4C. However, it is catchy to maintain ice baths at 4C for a long period of time of time due to heat gain from the surroundings.Possible solution to minimise errorKeep a thermometer in the ice bath and consistently concur the temperature of the ice bath. Add in more ice when the ice melts.It was difficult to identify the endpoint of the experiment. Even after a long period of time (about 30 minutes), the pH reading shown on the pH meter still continued to increase slowly. Hence, stopping the experiment too primeval may result in an inaccurate pH reading.Possible solution to minimise errorSince it is difficult to identify the endpoint of the experiment, it is perhaps more logical to standardise the duration of the experiment for both buffer solutions. For example, 30 minutes for each buffer solution.ConclusionFrom this experiment, it can be concluded that a decrease in temperature will cause a change in pH of a buffer. However, the pH of the buffer does not unceasingly increase when temperature decreases. This depends on whether the dissociation process is endothermic or exothermic. In the case of an endothermic dissociation process, pH of the buffer will increase when temperature decreases. This can be explained by Le Chateliers Principle which states that the backward exothermic reaction will occur so as to counteract the change. Hence, the Tris-HCl and potassium phosphate buffers become more alkaline as temperature decreases.