Essay --

Danielle: First, efficient market theory implies that the market fully reflects the available information and react quickly to any new information. In fact, good or bad news related to reported net income is usually evaluated rationally by investors and directly reflected the market share price. Indeed, under an efficient market, this reflected market price will meet the price predicted by the investors and that why in some cases we notice no reactions to the earning performance whether it is good or bad. Second, sometimes there no considerable or even a reversed reaction to change in the stock price for the news related to reported net income and that is due to an other event rather internal or external taking place in the same period that affects the market behaviour towards the investors behaviour. To illustrate, if a company working in gas and petroleum industry can have a decrease in its stock price because of a new environmental low (future expenses) even with the release of a higher net income. Finally, there is also the fact that the investors have certain expectation toward the upcoming net income but in case that the reported net income doesn't overcome their expectations , even though the income is positive, investor won't react to these news . In fact, a company that posts a very impressive earnings performance, but its stock price barely moves because the investors had already expected these results and the reported net income just confirm these expectations. Robert: The inefficient market hypothesis consists on a market behaviour that sometimes drive asset prices above or below their true value. In fact, the existence and magnitude of certain stock price variations are sometimes incompatible with an eff... ...te earnings and in this situation, investors can have an idea about the level of accrual persistence so they can take the best decision towards that. Applying the Accounting principles framework would be an efficient way to increase the persistence of accruals.To illustrate, the timely recognition and mesurebility of accruals would decreae the anomalies especially if they are implemented and disclosed to the public using the right method. The non cash assets and the non cash liability such as goodwill and future tax obligation are more easily to manipulate than the cash flow. In fact, in order to increase the accruals persistence, these non cash flows items show follow a certain regulation. Indeed, Accounting provisions for impairment related to any decrease in value of these items or any possible loss but also posing a restrictive rule for any possible gain.

Cellular Adaptation

In cell biology and Pathophysiology, cellular adaptation refers to changes made by a cell in response to adverse environmental changes. [1] The adaptation may be physiologic(al) (normal) or pathologic(al) (abnormal). Five major types of adaptation include atrophy, hypertrophy, hyperplasia, dysplasia, and metaplasia. Atrophy is a decrease in cell size. If enough cells in an organ atrophy the entire organ will decrease in size. Thymus atrophy during early human development (childhood) is an example of physiologic atrophy. Skeletal muscle atrophy is a common pathologic adaptation to skeletal muscle disuse (commonly called â€Å"disuse atrophy). Tissue and organs especially susceptible to atrophy include skeletal muscle, cardiac muscle, secondary sex organs, and the brain. Hypertrophy is an increase in cell size. If enough cells of an organ hypertrophy so will the whole organ. The heart and kidneys have increased susceptibility to hypertrophy. Hypertrophy involves an increase in intracellular protein rather than cytosol (intracellular fluid). Hypertrophy may be caused by mechanical signals (e. g. , stretch) or trophic signals (e. g. , growth factors). An example of physiologic hypertrophy is in skeletal muscle with sustained weight bearing exercise. An example of pathologic hypertrophy is in cardiac muscle as a result of hypertension. Hyperplasia is an increase in the number of cells. It is the result of increased cell mitosis, or division. The two types of physiologic hyperplasia are compensatory and hormonal. Compensatory hyperplasia permits tissue and organ regeneration. It is common in epithelial cells of the epidermis and intestine, liver hepatocytes, bone marrow cells, and fibroblasts. It occurs to a lesser extent in bone, cartilage, and smooth muscle cells. Hormonal hyperplasia occurs mainly in organs that depend on estrogen. For example, the estrogen-dependent uterine cells undergo hyperplasia and hypertrophy following pregnancy. Pathologic hyperplasia is an abnormal increase in cell division. A common pathologic hyperplasia in women occurs in the endometrium and is called endometriosis. Dysplasia refers generally to abnormal changes in cellular shape, size, and/or organization. Dysplasia is not considered a true adaptation; rather, it is thought to be related to hyperplasia and is sometimes called â€Å"atypical hyperplasia. † Tissues prone to dysplasia include cervical and respiratory epithelia. Dysplasia often occurs in the vicinity of cancerous cells, and it may be involved in the development of breast cancer. Metaplasia occurs when a differentiated cell of a certain type is replaced by another cell type, which may be less differentiated. It is a reversible process thought to be caused by stem cell reprogramming. Stem cells are found in epithelia and embryonic mesenchyme of connective tissue. A prominent example of metaplasia involves the changes associated with the respiratory tract in response to inhalation of irritants, such as smog or smoke. The bronchial cells convert from mucus-secreting, ciliated, columnar epithelium to non-ciliated, squamous epithelium incapable of secreting mucus. These transformed cells may become dysplasic or cancerous if the stimulus (e. g. , cigarette smoking) is not removed.

Hunting Should Be Allowed - 1412 Words

Shelby Morgan Professor Colon ENC 1102 July 17, 2009 Hunting Should Be Allowed Hunting is beneficial to our society and therefore should be allowed. Historically human beings have been pursuing wild animals to provide their families with food, clothing, and shelter. In modern times the need for hunting for survival has lessened because of the development of animal husbandry and agriculture. There were times in history worldwide when hunting became profitable and hunters began killing animals for their fur, skins, and meat. Then it became necessary to put regulations in to effect to preserve wildlife as well as to somewhat appease the critics who felt hunting should be illegal. Three main reasons why hunting should be allowed is to†¦show more content†¦The hunter will not only benefit by this knowledge within his hunt but also will know what animals to pursue when hunting. Ill or deformed animals often give the hunter a sense of empathy when hunting. These animals may not live very long and possibly spread its disease to the o ther animals. Sport hunting should not be banned when examining information from this angle as it affects us all in general. Hunting also provides excitement and a close connection with nature. While hunting, the hunter often connects with nature while sitting in silence. He has the opportunity to observe his surrounding and become familiar with his hunting ground. Knowing the plant life and growth rate of the area crops is very important part to being a good hunter. This knowledge comes through conservation of the land being managed for hunting. Through this land management, the plant and animal life become more abundant. Hunting should be allowed and protesters should make the effort to become more knowledge about the benefits of hunting. There are many environmental benefits to society and to wildlife. The health of the animals is important to hunters as they reproduce and replenish there will be ongoing game for hunting. Hunting is a privilege and privileges require responsibili ty. Citizens must meet certain standards. The greatest threat to hunting in North America is not anti-hunters. It is theShow MoreRelatedWhy Hunting Should Be For Providing Food And Resources As Needed949 Words   |  4 Pagespersonal ways to look at hunting, such as a way to provide life or even a sport. There are also different tactics in hunting, such as high fence, low fence, endangered, poaching and etc. Ethically I believe the means of hunting should purposely be for providing food and resources as needed. More than 38 million Americans hunt and fish, as stated by nhfday.org. These statistics were in 2012 and records have concluded that the numbers have increased since then making hunting a higher demand. I believeRead MoreHunting Research Paper1051 Words   |  5 PagesJustin Luke English III Honors Mrs. Ledy 11/27/11 Hunting Hunting is a common activity all around the world, and if performed properly, can have many benefits to us and the rest of the planet. The art of hunting has been around since the beginning of time. Living off of the land used to be a necessity across the world, until the mass production of food came along. In America, people do not usually need to hunt to survive. However, the population of animal species needs to be controlled. TooRead MoreAn Analysis Of James A. Reed1499 Words   |  6 Pages James A. Reed was a businessman during the weeks and a wildlife admirer on the weekends. Reed was born in 1861 on a little farm in Richland County, Ohio. He always enjoyed the outdoors as a child and grew up hunting to provide for his family. Later on in life he attended Coe College where he became a lawyer and moved to Kansas City, Missouri in 1887. 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U.S. citizens should be allowed to bear arms because they are an incredibly useful tool for self-defense, the second amendment protects the right to bear arms, and they are an absolute ne cessity for hunters. The most important, most fundamental reason for an American citizen