Understanding Stem Cells Research Paper Example | Topics and Well Written Essays - 1500 words

Understanding Stem Cells - Research Paper Example There are, moreover, ethical issues the stem cell raised that research studies, including the destructive human embryo research and human cloning, while trying to address the alternatives that are available to solve the immoral issues. The ethical issues that have been raised by studies reveal how the society needs to view stem cells in a way that respects the human dignity. Stem Cell Definition The body of a human being is made up of several different cells. Some of these cells include: bone cells, skin cells, muscle cells, and blood cells. These different body cells have specific shapes and each of them plays different roles in the human body. These cells can also be referred to as differentiated cells since they play several varied functions in the human body. In addition, these specialized cells can be characterized by their lifespan, which is a period of time within which they become old, stop dividing themselves and finally â€Å"die†. Moreover, when these cells divide t hemselves, they cause daughter cells that resemble their own type (Tremain, 2010). This further implies that in case of a skin cell, it can produce another skin cell, a muscle cell can produce another muscle cell; they are like the original parent cells. Human bodies are therefore made up of trillions of differentiated cells. Apart from the differentiated cells, the human body also has stem cells that are scarce. Unlike the differentiated cells, the stem cells are not specialized for certain functions and are, thus, called undifferentiated cells. These cells are immortal and they can divide themselves and continue growing as long they are kept in a suitable environment, such as in the laboratory as they receive the required nutrients. Stem cells in the other case can divide and cause... Stem cells are the basic building blocks of the human body. They are more so vital to the human body since they can change and become different cell types. Scientists, moreover, claim that the stem cell research would enable them to learn more about reproduction, cell biology, and the stem cell knowledge would be vital in testing of drugs, and development. There are, thus, three types of stem cells: embryonic stem cells, adult stem cells, and foetal stem cells. The stem cells have been recognized in the animal and human tissues (Ikemoto, 2009). Although it is not possible to replace somebody’s parts such as a leg or finger, it is, however, imminent that the human body usually regenerates blood, skin, and other body tissues. Some past research has brought about some knowledge that somebody’s cells allow the human body tissues to regenerate. This was possible through the existence of stem cells in the body of human beings. Physicians would be able to repair damaged cells through the stem cells' ability to create the body specialized cell types (Tremain, 2010). One would, however, ask what stem cells are? Why would scientists want to research on stem cells and yet they bring about a lot of controversy? And what can be done to bring about ethics in destructive human research? This paper tries to answer these questions based on stem cell research. The scientists that are involved in stem cell research have often been surprised by the opposition they are receiving from the public concerning their work.

Issues in accounting for R&D investment - a perspective from the Dissertation

Issues in accounting for R&D investment - a perspective from the pharmaceutical industry - Dissertation Example The companies operating in the pharmaceutical industry spend millions of dollars each year in the research and development expenditure so that they are able to devise new methods and medicine that are able to cure and provide sustenance to the human body from deadly diseases. From the financial perspective, the research and development expenditure forms an integral part of the financial statements of any pharmaceutical company. Over the years, a debate has been going between the financial managers and the economists regarding the fact pertaining to the accounting treatment of the research and development expenditure in the financial statements of the pharmaceutical companies. ... This particular, in addition to providing a brief historical background of the R&D accounting treatments, highlights the following main R&D accounting issues and their most prudent accounting treatment in the financial statements of a pharmaceutical company: Goodwill accounting during merger and acquisition transaction between multinational Exchange of intangible assets with continuing involvement Upfront payments to conduct research with access to the research Payments made to conduct research Upfront payments received to conduct development: Interim recognition Upfront payments received to conduct development: Completion Donation payment for research Loans received to fund research and development purposes Segmental reporting of internal research and development Treatment of development supplies Advertising and promotional expenditure Accounting for the cost of free samples Line extension development costs The paper also presents the linkage between the research and development exp enditure and financial viability. For this purpose the last three financial years of AsteraZeneca is used. Introduction The top of the worldwide pharmaceutical market is the US and it is expected to hit almost $345 billion in 2014. The second largest market is the Japanese market and then the European market including Germany France, and Chinese market (Market line industry guide, 2012). However, the International Federation of Pharmaceutical Wholesalers (IFPW) shows that growth rates in developed and developing markets based on their capability to recover from the economic crisis is significantly inconsistent. According to the research of Urch Publishing (2012), the global pharmaceutical industry in 2014 is expected to be worth over $1 trillion with a 5% compound annual growth