Saturday, February 29, 2020

Advantages and Disadvantages of Nutrigenomics

Advantages and Disadvantages of Nutrigenomics The word â€Å"Nutrigenomics† is a combination of nutrition and genomics. Nutrition is about the relationship between food and health; genomics is the study of entire genetic makeup of an organism and how they are expressed and regulated. Therefore, nutrigenomics is a field which concerned about the relationship between diet and gene expression by describing the approach to nutrition and human health that studies the implication of genetic differences in human response to food and how food alter the gene expression, biochemistry, metabolism and promotion of health (Elliot R, 2002). In other words, nutrigenomics is the study and application of gene and nutrition interaction. Besides, nutrigenomics also provides a basis for understanding the biological activity of food components (Rawson N, 2008). In addition, nutrigenomics has also been described by the influence of genetic variation on nutrition by correlate the gene expression with a nutrient’s absorption, metabolism and how it is eliminated from our body. In nutrigenomics, nutrients are seen as signals that are detected by a sensory system in the cell that tells the body cells about its environment (diet). Once the nutrient interacts with such system, it alters the gene, metabolite production and protein expression in depending on the level of nutrient it detected (Afman and Muller M, 2006). Hence, different diets will elicit different patterns of gene, protein expression and metabolite production. Such patterns of effects have been referred to as dietary signatures, where they are examined to investigate how homeostasis is influenced (Afman and Muller M, 2006). There are many ways on how nutrigenomics is useful to improve quality of life. Firstly, nutrigenomics define the causality relationship between specific nutrients and diet on human health by determining the mechanism of the effect of the nutrients or diet to human body. Besides, nutrigenomics helps to facilitate prevention through dieta ry modification when the diet-related diseases are detected in early stage. Nutrigenomics also allows the examination on how nutrients affect the genes present in the human genome. With all these reasons, nutrigenomics promotes and improves the understanding of people on how nutrition influence metabolic pathways and alter the homeostatic control in our body. Moreover, nutrigenomics is also able to demonstrate the impact of bioactive food compounds and its effect on human health, which should lead to the development of functional foods that will keep people healthy based to their individual needs. Then, this will further prevent development of chronic diet-related disease such as cardiovascular diseases, obesity and Type 2 diabetes mellitus. In addition, nutrigenomics also involve in finding markers of the early phase of diet-related diseases. At this phase, intervention with nutrition approach can restore patient’s health. Once a marker has been found and measured in an indi vidual, the stage of susceptibility of the person to develop the diet-related diseases can be quantified and personalized dietary recommendation can be then given to that particular individual and further improve his or her quality of life. Cardiovascular disease (CVD) is one of the lifestyle diseases and it is the most common cause of death all over the world. In Malaysia, about 30% of deaths are caused by CVD (WHO, 2009). There are many factors that can lead to CVD. For example, elevated low density lipoprotein (LDL) level, low level of high density lipoprotein (HDL) and high level of total cholesterol. Diet has a significant effect on CVD. However, long term health benefits can be obtained from dietary proteins and bioactive non-nutrients, called phytochemicals, which could be either integrated into the diet or be part of the food itself. One of the foods that can be used to reduce the risk of getting CVD is soybean. Soybean contain soy protein and it contains phytoestrogens whic h bind to estrogen receptors in the body. Besides, soybean also contains high level of Isoflavones. There are three major isoflavones in soybeans which are genistein, daidzein and glycetein. Isoflavones have a non-steroidal structure. However, they possess a phenolic ring that enables them to bind the estrogen receptor and act either as estrogen agonists or antagonists (Makela et al., 1995).

Thursday, February 13, 2020

Hedge accounting under IAS 39 and IFRS 9 - A critical comparison Research Proposal

Hedge accounting under IAS 39 and IFRS 9 - A critical comparison - Research Proposal Example The second section  reviews  the literature related to IAS 39 and IFRS 9 as financial instruments used in hedge accounting. The next section outlines the methodology used in this study, including a conceptual framework of research variables, data sources, data collection and data analysis methods. The last section of this study discusses the ethical issues ethical issues arising from the proposed research and techniques to address these issues. Introduction Hedge accounting is a technique utilized in accounting where entries for the rights of a security and the opposing hedge are treated simultaneously. Hedge accounting endeavors to ease the volatility generated by the repetitive adjustment of the value of a financial instrument. This reduced volatility is done by combining the hedge and the instrument as one entry, which balances the opposing movements (GUPTA, 2008). IAS 39 Financial Instruments: Recognition and Measurement are a global accounting standard for financial instrume nts released by the International Accounting Standards Board (IASB) which summarizes the requirements for the recognition and measurement of financial liabilities, financial assets, and some contracts to buy or sell non-financial items. International Financial Reporting Standards (IFRS) is a complete, internationally recognized set of accounting standards using an  approach  based on principles  with a bigger emphasis on elucidation and relevance of those principles, intending at best replicating the economic substance of transactions. IFRS 9 Financial Instruments outlines the recognition and measurement requirements for fiscal  instruments and contracts to buy or sell non-financial items set to eventually form a comprehensive substitution for IAS 39 Financial Instruments: Recognition and Measurement. It was initially published in November 2009, reissued in October 2010 with requirements for financial liabilities, and pertains to annual periods commencing on or after 1st Jan uary 2015 (MIRZA & NANDAKUMAR, 2013). What makes IFRS 9 to be the most preferred than IAS 39 is its top preference of financial information which is a prerequisite for the evolution of capital markets as it has been argued that the structure informational environment plays a principal role in helping investors come up with decisions. Regulators will also have a lot of power with them to order a financial body to act whenever an instance is deemed to not be adequate (DICK & MISSIONIER-PIERA, 2010). In conclusion therefore, this is a complex issue that will need to be tackled carefully by experts in this field. In as much as the IAS 39 was greatly deemed unreliable and IASB went to great lengths to come up with a better standard that they thought would be suitable, these efforts may have not paid as it is not yet clear if most companies are going to readily adopt this new standard (IFRS 9). Although it has been termed as better than the previous one, still concerns have been raised th at more amendments should be done on the yet not completed IFRS 9. The major complaint launched being that financial reporting be carried out in a specific context before any standard is imposed. This is actually hard to achieve and may continue to delay the completion of the IFRS 9 which is in fact still underway and has already suffered great delays. IFRS 9 is a 'work in progress' and will eventually replace IAS 39 in its entirety and is subject to

Saturday, February 1, 2020

Human Computer Interaction Essay Example | Topics and Well Written Essays - 750 words - 1

Human Computer Interaction - Essay Example HCI has evolved as a concept that facilitates taking into consideration the different needs of the users. The users can effectively interact with the computer systems through a platform that is known to be HCI. However the importance of HCI is widespread and encompasses wide array of elements. The first improvement of the concept is that it helps to gain market share. In general context individuals always prefer to use only those items that have higher usability. For instance it can be supported by an example of Google, this search engine is world famous and has largest market share across the globe (Deustsch, 2013).The reason behind this is the search engine has higher efficiency and can be easily used by individuals. HCI is even important as it helps to improve productivity. For instance such an interaction helps employees working in a firm to perform better and faster. The Intranet facilities help in increasing the overall efficiency of employees (Pulz, 2013).The importance of HCI can also be witnessed in the form of lowering support costs. If a product cannot be used properly then enormous calls are made by customers to customer service department. However the higher usability rate due to HCI helps in reducing these forms of cost that is associated with support services. HCI even helps in reducing the development costs as it avoid such features that are complex and cannot be used easily by the users. Speech recognition is considered to be an effective tool for HCI or Human Computer Interaction. Speech recognition is one of the fields of computer science that is associated with designing such a structure which helps in recognizing words that are spoken. It is such an application that enables a computer to clearly identify those words that are spoken by a person either through a telephone or microphone (Brodkin, 2012).Speech recognition can also be classified as a process that converts acoustic signal coming from a telephone or microphone to a group of