B Cells

B cells are white blood cells that protect the body against pathogens such as bacteria and viruses. Pathogens and foreign matter have associated  molecular signals that identify them as antigens. B cells recognize these  molecular signals and produce antibodies that are specific to the specific antigen. There are billions of B cells in the body. Unactivated B cells circulate in the blood until they come in contact with an antigen and become activated. Once activated, B cells produce the antibodies needed to fight against infection. B cells are necessary for adaptive or specific immunity, which focuses on the destruction of foreign invaders that have gotten past the bodies initial defenses. Adaptive immune responses are highly specific and provide long-lasting protection against the pathogens that elicit the response. B Cells and Antibodies B cells are a specific type of white blood cell called a lymphocyte. Other types of lymphocytes include T cells and natural killer cells. B cells develop from stem cells in bone marrow. They remain in the bone marrow until they become mature. Once they are fully developed, B cells are released into the blood where they travel to lymphatic organs. Mature B cells are capable of becoming activated and producing antibodies. Antibodies are specialized proteins  that travel through the bloodstream and are found in bodily fluids. Antibodies recognize specific antigens by identifying certain areas on the surface of the antigen known as antigenic determinants. Once the specific antigenic determinant is recognized, the antibody will bind to the determinant. This binding of the antibody to the antigen identifies the antigen as a target to be destroyed by other immune cells, such as cytotoxic T cells. B Cell Activation On the surface of a B cell is a B cell receptor (BCR) protein. The BCR enables B cells to capture and bind to an antigen. Once bound, the antigen is internalized and digested by the B cell and certain molecules from the antigen are attached to another protein called a class II MHC protein. This antigen-class II MHC protein complex is then presented on the surface of the B cell. Most B cells are activated with the help of other immune cells. When cells such as macrophages and dendritic cells engulf and digest pathogens, they capture and present antigenic information to T cells. The T cells multiply and some differentiate into helper T cells. When a helper T cell comes in contact with the antigen-class II MHC protein complex on the B cells surface, the helper T cell sends signals that activate the B cell. Activated B cells proliferate and can either develop into cells called plasma cells or into other cells called memory cells. Plasma B Cells ​ These cells create antibodies that are specific to a specific antigen. The antibodies circulate in bodily fluids and blood serum until they bind to an antigen. Antibodies debilitate antigens until other immune cells can destroy them. It can take up to two weeks before plasma cells can generate enough antibodies to counteract a specific antigen. Once the infection is under control, antibody production decreases. Some activated B cells form memory cells. Memory B Cells ​ This specified form of B cell enables the immune system to recognize antigens that the body has previously encountered. If the same type of antigen enters the body again, memory B cells direct a secondary immune response in which antibodies are produced more quickly and for a longer period of time. Memory cells are stored in the lymph nodes and spleen and can remain in the body for the life of an individual. If enough memory cells are produced while encountering an infection, these cells can provide life-long immunity against certain diseases. Sources Immune Cells and Their Products. NIAID National Institutes of Health. Updated 2008 October 02.Alberts B, Johnson A, Lewis J, et al. Molecular Biology of the Cell. 4th edition. New York: Garland Science; 2002. Helper T Cells and Lymphocyte Activation.

Essay Drug Use in Sports - 2301 Words

Drugs in sports can cost a player his or her scholarship(s) and more seriously, their lives. Everyday athletes that you may not think are doing anabolic steroids or the human growth hormone are the athletes who are the big users. 1. There are three major performance enhancing drugs that are used by the super star athletes: anabolic steroids, amphetamine, and the human growth hormone pills. 2. These performance enhancing are found in just about all fifty states and the problem is rapidly growing. 3. In almost every type of sport there is one form or another of performance enhancing drugs. Some of the most common sports you will find them in are the power/strength sports and the endurance sports. 4. Athletes may come up with the strangest†¦show more content†¦The last of the three most popular enhancement drugs is the human growth hormone (HGH). Like the previous two drugs, HGH also has major side effects that can permanently damage an athlete. HGH in men and women can cause t he thickness of skin, can damage the internal organs, and the bones and facial features. More seriously use of HGH can lead to diabetes, heart disease and possibly a shortened life span. The human growth hormone is known as a steroid substitute and is used primarily in the sports where steroids are used. HGH is a popular drug because it is undetectable in urine, therefore athletes tend to use this drug because there will be no trace of the drug after a game or race. Performance enhancing drugs can have a very serious impact on the public. If the public reaches the point where they find that sports revolve around just drugs and less athleticism, the television viewers and attendance at sports contests will fall very quickly. If this does happen it may lead to financial problems for the athletes. Drug scandals may cause the media and athletic sponsors to re-think their commitment to that specific sport. Performance enhancing drugs are found in almost every type of athletic organization: pro sports, college sports, high schools (where it is very popular), through coaches, other athletes and the black market. In professional sports it is very likely to see them while athletes are in theShow MoreRelatedThe Use Of Drugs In Sports829 Words   |  4 Pagesbeen aware of the presence of performance enhancing drugs and the consequences of such in sport and other physical areas of competition, I have never taken the time to expand on such thought in any way that might suggest that similar enhancements through the use of drugs or other means may take place in an academic or intellectual realm. As presented in all four provided articles, ‘chemical mental enhancement’ through current prescription drugs and developing pharmaceuticals is on the rise and aRead MoreDrug Use in Sport592 Words   |  2 PagesDrug use in sport should not be allowed by any athletes for many reasons such a s we don’t know all the side effects of the drugs which can cause major complications for the athlete even after their career, parents will pull kids out of sport and eventually sport will become fake and an un-even playing field. If athletes take performance enhancing drugs it damages the future of sport. Children will begin to believe that this is risk free since their heroes are doing it. If we legalise the practiceRead MoreDrug Use in Sports Essay1472 Words   |  6 Pages Drugs should be banned in all sports. They have been a problem for a long time. Athletes use them to enhance their body and for simply just the edge. There is nothing wrong with using some drugs to enhance your body as long as they are legal. The problems that come with drugs in sports are how to detect them. Some professional sports, such as the NHL, do not even use drug tests. The only sports that test for everything are the NBA and NFL. The Major League Baseball only tests for illegal drugs suchRead MoreThe Use of Performance Drugs in Sports Essay1024 Words   |  5 PagesUnfortunately, the drugs of today are caught up in the high stakes competition frenzy. Of this reality, teenage use of performance improved drugs is growing ever m ore popular. In colleges and in the professional league a lot of people are doing drugs and its ruining their health and life. Also, if some teenagers take performance drugs they are making them better than everyone else giving themselves an advantage over everyone else which is cheating, so why should they get money for using drugs to win, howRead More The Use of Steroids and Performance Enhancing Drugs in Sports1507 Words   |  7 Pagestopic of steroids and performance enhancing substances that are used today in sports. In this paper I hope to focus on the steroids and performance enhancing drugs and how they have become a problem in sports.   Ã‚  Ã‚  Ã‚  Ã‚  An anabolic steroid is a substance that is related to male sex hormones, known as testosterone. The word â€Å"Anabolic† means muscle building. The word â€Å"steroids† is just referred to as a drug name or a class of drug. 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Although these drugs have been prohibited, players are still finding ways aroundRead MoreThe Use Of Performance Enhancing Drugs Within Sports1966 Words   |  8 PagesPerformance Enhancing Drugs within Sports Do you want to want to become the peak athlete that you know your body is capable of? Well, this paper will not do that for you, but it will tell you how, and it will tell you why it should be legal to do so. Doping in sports is one of the most extensive debates within the realm of athletics. Whether it be injecting anabolic steroids, consuming them, or blood doping, athletes will do drugs. Doping has no effect on the viewership of the sport. Athletes canRead More Use of Performance Enhancing Drugs in Sports Essay2025 Words   |  9 PagesThe use of performance enhancing drugs in sports (doping) is done to improve athletic performance. Doping in sports has become a highly controversial topic among professional sporting venues and in the media. With the increased pressure to perform, high priced contracts, increased competition, and advanced training methods today’s athletes will try to gain an edge by any means necessary. Performance enhancing drugs used by athlete s today include Human Growth Hormone (HGH), anabolic steroids, peptide

Bassett and Howley Free Essays

It nas been proposed initially by ( ) that the individuals with more training experience have additional cardiac output, and such individuals are able to operate with even less oxygen saturation. It is also argued that, in elite athletes, decreased transportation time of the RBCs in the pulmonary vessels causes oxygen desaturation in the arteries due to increased cardiac output. Moreover, increase in flow rate occurs due to increase in volume of blood flow in the vessels or capillaries having constant diameter (Pelliccia et al. We will write a custom essay sample on Bassett and Howley or any similar topic only for you Order Now , 2002). If flow rate is so fast, then ed blood cells will surpass oxygen hurriedly to the haemoglobin, which will result in less saturation of haemoglobin resulting in reduced oxygen in exercising muscle, causing muscle fatigue (Warpeha, 2003). This theory indicates that maximum oxygen consumption is, to an extent, limited by pulmonary factors during exercise. While other authors indicate that factors such as arterial oxygenation are impossible to affect V02 max (Vogiatzis et al. , 2008). Moreover, Christensen (1931) argued that decline in sub maximal heart rate, without affecting cardiac output, can occur during aerobic exercise. He concluded that maintaining cardiac output is possible by increasing stroke volume when heart rate is decreased, as cardiac output is the result of heart rate into stroke volume. However, this relationship varies when exercise reaches maximum level. It was evaluated that training time and levels did not affect maximum heart rate, and only an augmented stroke volume caused improvement in performance when exercise reached its maximum levels. Hence, stroke volume was able to maintain appropriate cardiac output, as average heart rate remained the same for both trained and untrained individuals at maximal exercise Christensen, 1931; Saltin and Calbert, 2006). How to cite Bassett and Howley, Papers

Contemporary Issues in Accounting Theory of BHP Billiton

Question: Discuss about the Accounting Theory and Contemporary Issues for BHP Billiton. Answer: Introduction BHP Billiton is an Australia based mining company which has a wide portfolio of global mining assets. The company aims to create constant value for its shareholders by enhancing the operating margins and ensuring efficiency with regards to utilization of assets. Iron ore, copper and coal are the major contributors to the income for BHP though it has presence in other minerals as well. The aim of the report is to analyze selective components of the balance sheet along with the concept of prudence along with the debate surrounding its usage. Prudence and resulting debate The concept of prudence is a relatively new addition to the accounting norms and still caught in debate with regards to underlying utility. This concept requires that the management deploys such policies that ensure that no revenue or asset is overstated while ensuring that any expense or liability must not be understated. These statements are essentially required in relation with some transactions and/or events that are not certain (IFRS, 2015). This concept was first introduced in the 1989 Framework as a desirable quality in the field of accounting and was placed alongside neutrality. However, this was removed by the IASB as the principle of prudence was incompatible with the very idea of neutrality and hence violated it to some extent. The Framework project continued and attempts were made by IASB and FASB not to reopen the issue of prudence. However, with intense lobbying from European Financial Reporting Advisory Group, the concept was introduced in 2015 in the exposure draft released by IASB. However, the concept introduced in 2015 was different from that in 2010 as it hailed cautious prudence rather than the earlier version of asymmetric prudence (Wagenhofer, 2015). Cautious prudence requires cautious estimate making by the management in order to ensure that the financial statements and disclosures so produced in the GPFR are free from biases and present accurate representation of the situation. The main argument in favor of introduction of prudence is to check over exuberance on the part of the management especially with regards to application of subjective judgements and estimates. This ensures that the shareholders are able to get the most accurate representation of the financial position (IFRS, 2015). However, the key criticism of this principle is that it deals with only one aspect i.e. not to exaggerate but does not cover the aspect where the management must not underestimate which is the core of neutrality. Also, due to application of prudence and caution, the comparability of financial results becomes difficult as in a particular year the results are normal while in the next year they may be abnormal (ACCA, 2014). Hence, cautious prudenc e is the way forward but with adequate consultation with the relevant stakeholders. Remuneration Report The determination of the variable component of pay of executives is the responsibility of the remuneration committee which ensures that it is closely linked with strategy. The executive remuneration is dependent on extended period movement of share as the rewards in equity terms are typically deferred and takes into cognizance the performance over five years. The base salary of the CEO is $ 1.7 million with the capping of STI (Short Term Incentives) and LTI (Long Term Incentives) at 240% and 400% of the base salary respectively. Hence, the policy seems to focus on long term returns and seems prudent (BHP Billiton, 2015). The relevant screenshot for the remuneration report is shown below. GPFR (General Purpose Financial Report) The GPFR will typically comprise of the following (Deegan, 2014). Income Statement Balance Sheet Cash Flow Statement Changes in Equity Statement Notes to the financial statements The preparation of the above components of GPFR has been done in accordance with the relevant IFRS standards with the mode being clarified by Note 41. There are some management judgments and accounting policies that have been used for the preparation of various GPFR statements (Horngren, 2013). PPE (Property, Plant and Equipment) The PPE has been recorded at cost minus deductions for accumulated depreciation. The total amount of PPE recorded in the balance sheet stands at $ 94,072 million and consists of equipment used in mining besides land and building. The depreciation is applied on the carrying value of PPE taking into cognizance the effective life of asset to eventually touch the residual value expected at the end of the effective life. In case of changes in effective life, the changes are incorporated annually along with their respective effect on the depreciation which is captured in the relevant GPFR. The appropriate depreciation method for host of PPE assets is the straight line method using the effective life of each asset (BHP Billiton, 2015). Also, at times there is a write down in the asset value that is required especially when the carrying value is higher than the net realizable value and is a prudent policy on the behalf of the company (Deegan, 2014). Accounts Receivable Besides representing accounts receivable, the company has given provisioning for doubtful debts to the tune of $ 115 million. By the end of the year, this balance fell to $ 6 million. In the year given, no incremental provision has been taken for any doubtful debt which indicates that the company is realistic in regards of bad debt reporting (BHP Billiton, 2015). Inventory The inventory has been valued considering the lower value of cost and realizable value. The average cost concept has been used for cost estimation while the used inventory cost has been computed by the usage of absorption costing method. The minerals inventory is predicted by deploying several reliable techniques (for example, Assay Survey). However, inventory estimation for petroleum requires more complex techniques as the earlier techniques are not suitable (BHP Billiton, 2015). Contingent Liabilities The contingent liabilities contain various liabilities associated on the back of the commitment and financial resources being extended to subsidiaries, joint ventures and associates. A key contributor to these liabilities is in the form of various legal cases arising on account of tax concerns or other disputes. The contingent liabilities attributed to issues related to tax in FY2015 are $ 1,313 million while commitments in the form of finance and operating leases amount to $ 438 million and $ 2,368 million respectively. The operating lease primarily relates to PPE (Property, Plant Equipment) leasing while finance lease deals with assets that are deployed for power generation and transmission at the mining site (BHP Billiton, 2015). Transfer Pricing The mining operations of the firm is stretched across nations and exposed to differential tax regimes that are existing across nations. Therefore, there is obligation on the company to pay various taxes in relation to profits, royalty etc. Information in this context can be obtained using note 43 and note 44 which bring into notice the pivotal accounting policies and underlying judgements and assumptions used in accounting. Further, using the report of the risk committee, knowledge may be obtained about the various liabilities related to royalty and tax given in Section 3.14 (BHP Billiton, 2015). Conclusion On the basis of the various arguments presents, it is fair to conclude that the financial position reported and performance represented seems fairly accurate as appropriate accounting policies and management judgement has been utilized. The company is in line with the relevant regulations concerning reporting that are in place. Additionally, it may be recommended that in the near future, the company on a voluntary basis should include broader framework such as GRI (Global Reporting Initiative) and Triple Bottom line reporting so as to represent the social and environmental costs associated with the mining business through the GPFR. References ACCA 2014, Prudence IFRS, ACCA Website, Available online from https://www.accaglobal.com/content/dam/acca/global/PDF-technical/financial-reporting/tech-tp-prudence.pdf (Accessed on September 02, 2016) BHP Billiton 2015, BHP Billiton Annual Report and accounts 2015, BHP Billiton Website, Available online from https://www.bhpbilliton.com/~/media/bhp/documents/investors/annual-reports/2015/bhpbillitonannualreport2015.pdf?la=en (Accessed on September 02, 2016) Deegan, CM 2014. Financial Accounting Theory, 4th eds., McGraw-Hill Education Australia, Sydney Horngren, C 2013, Financial accounting, 5th eds., Pearson Australia Group, Frenchs Forest, N.S.W IFRS 2015, A tale of Prudence, IFRS Website, Available online from https://www.ifrs.org/Investor-resources/Investor-perspectives-2/Documents/Prudence_Investor-Perspective_Conceptual-FW.PDF (Accessed on September 02, 2016) Wagenhofer, A 2015, The Never Ending Story of Prudence and IFRS, IFAC Website, Available online from https://www.ifac.org/global-knowledge-gateway/business-reporting/discussion/never-ending-story-prudence-and-ifrs (Accessed on September 02, 2016).