Responsibility Accounting and Transfer Pricing Math Problem

Responsibility Accounting and Transfer Pricing - Math Problem Example Required: a. Calculate depreciation expense and book value of the metal press under both historical cost and price-level-adjusted historical cost. For the historical cost, the metal fabrication press would depreciate $43,500 per year ($522,000/12). In terms of the book value of the metal fabrication press under historical cost, the net book value would be $217,500 ($522,000-($43,500*7)). In comparison, the price-level-adjusted historical cost would give a new cost of $621,180 (Increase of 19% on the original cost. If this is so, the new book value would amount to $316,680 ($621,180-$304,500). Because this value would depreciate over the remaining five years of its life, the depreciation expense would be$63,336 ($316,680/5). b. In general, what is the effect on ROA of changing valuation bases from historical cost to current values? Because assets are generally higher, the return on assets would be lower because a fraction always becomes less when the denominator is increased. This wou ld result in the managers having more motivation to change the equipment because the return on the equipment would not be as great. c. The manager of the investment center with the metal press is considering replacing it because it is becoming obsolete. Will the manager's incentives to replace the metal press change if the firm shifts from historical cost valuation to the proposed price-level-adjusted historical cost valuation? It would not be advisable to do this because the company would need to alter the value of its asset each year. This change would result in giving the actual return at that point of time. However, it would mean that an extra cost would be incurred to fulfil with the accounting standards of the government. This would be too complicated to carry out so it is best to not replace the metal press. Problem 5-15 "U.S Pump Systems" US Pumps is a multidivisional firm that manufactures and installs chemical piping and pump systems. Its valve division makes a single stan dardized valve. The valve division and installation division currently are involved in a transfer-pricing dispute. Last year, half of the valve division's output was sold to the installation division for $40 and the remaining half was sold to outsiders for $60. The existing transfer price of $40 per pump has been set through a negotiation process between the two divisions and with the involvement of senior management. The installation division has received a bid from an outside value manufacturer to supply it with an equivalent valve for $35 each. The manager of the valve division manager has argued that if it is forced to meet the external price of $35 it will lose money on internal sales. The operating data for the last year for the valve division follow: Valve Division Operating Statement-Last year To Installation Division To Outside Sales 20,000 @ $40 $800,000 20,000 @ $60 $1,200,000 Variable cost 20,000 @ $30 (600,000) (600,000) Allocated fixed cost (135,000) (135,000) Gross ma rgin $ 65,000 $465,000 Analyze the situation and recommend a course of action. What should the installation division managers do? What should the valve division managers do? What should the US Pumps senior manager do? From this situation, we can see that the installation division managers are able to achieve the necessary valve division output at a lower price. Also, the valve divisio

Philosophy and the law Essay Example | Topics and Well Written Essays - 1250 words

Philosophy and the law - Essay Example Various schools of thoughts have been suggested to dissect and explain the phenomenon of crime and the effect of punishment on the criminal mind. What leads a person to commit a crime, and even reoffend, despite the specter of punishment hanging over his head like the sword of Damocles? In the hypothetical case of Mickey McHeinous, the question of whether a criminal who has committed the most heinous of crimes and as a consequence suffered unbearable guilt as a consequence of his acts should be punished is being presented for consideration. There is no question that Mickey McHeinous should still be punished for his crimes not only to set a cut-and-dried example to others that crime always begets punishment but primarily because society must be protected from the harm that he might still commit. Guilt, and its physical and physiological consequences, is not enough justification to spare him from punishment because it does not ensure that he will not repeat the commission of the same c rime. The oldest and enduring concept of crime is that it is largely retributive. A criminal is sentenced to punishment that corresponds to the weight of his crime. This is to impress upon the criminal that crime does not pay and his evil deeds against any member of society will not go unpunished. Mickey McHeinous might be physically and psychologically suffering from his crimes but this does not justify sparing him from society’s punishment. Punishment as a retribution is not only a reassertion of the biblical concept of â€Å"an eye for an eye; a tooth for a tooth† but it is also a representation of justice. It is not only Mickey McHeinous that suffers from his crimes, but society as well – more so, in fact because they are the victims. Why should the law favor him by sparing him from punishment and turn a deaf ear on the rest lived by the rules and did no harm

Jamba Juice to Saudi Arabia Essay Example for Free

Jamba Juice to Saudi Arabia Essay The problems that may arise in Saudi Arabia while Jamba Juice is launched in the country can be bifurcated into three as below: 1. Competition problem in Saudi Arabia Competition is an important problem for any business entity which may hit the firm and its expansion plan. Large numbers of players are operating in the market with their highly developed products and services. However the some business entities are overcoming from these problems through their uniqueness in the market. As far as Saudi Arabian market is concerned, it occupies a large number of national as well as international players. Soft drinks in Saudi Arabian market reports that its size and shape of the market at a national level. It registered 6% of total volume and growth in 2007. The popularity of these drinks and juices are found due to the large availability of different companies and with their unique products. Carbonates and bottled water remained as most popular and the fruits and vegetable juices are remained at second in terms of volume.   However the functional drinks were registered as more in the year of 2007 as it is substitute for all these drinks and juices in Saudi Arabia. As a new player, Jumbo Juice can survive if and when they find all these competitive condition and come up with unique product. Hence the market was already grabbed by the major player with their strong brand, unique product and service. 2. Health Consciousness Every person in the universe gives main priority to his health and life condition. In Saudi Arabia the consumers are more careful about their health and it found that there is an increasing trend towards health conscious. This trend were initially pushed and published in Saudi Arabian country through media and Television.   However a large number of public programs were conducted by the local people and the local administration throughout the country. And it still continuously programming in the Saudi Arabian Television about the health care conscious. Ultimately it hit to the large foreign customer in the state who is more conscious than the local consumer. However the trend pushed the people to buy good quality and diabetes free product. Due to this effect the branded company will get the benefit. The bottle water and low calorie cola registered an impressive 8% growth in the total volume terms in 2007. Similarly the famous branded company whilst fruit and vegetable juice were re gistered 6% growth in its operation in the land. 3. Saudi Arabian law ‘Sharia’ The Saudi Arabian legal system formed in the year of 1992 on the basis of sharia or the Islamic law, which another factor is affecting to multinational players to investment in the Saudi Arabia. The sharia was strictly applied throughout the state and in accordance with the explanation of Hanbai school of Sunni Islam. The Muslim’s believed that the sharia as the sacred law and every individual should follow it and it is the supreme on to all. The law has its own position and grade in history and still it is being strictly practice in Saudi Arabia.

Composition Of Amlodipine Besylate Tablets Biology Essay

Composition Of Amlodipine Besylate Tablets Biology Essay (28) Karalis et al in 2008 discussed the issues in the conference involved physiological factors affecting drug absorption, the role of pre-systemic effects on bioavailability (BA), the impact of variability in bioequivalence (BE) studies, and a final closing panel session on unresolved issues in BA/BE regulations. Several important aspects of drug absorption were highlighted. It was presented how the complexity of gastrointestinal (GI) physiology and the site dependent absorption can impact on drug BA. Similarly, the effects of food and formulation were also studied. The second session focused on integrating the complexities of GI into modeling the inter-individual variability of absorption and the prediction of first-pass metabolism from in-vitro data. The necessity to measure metabolites, the value of Biopharmaceutical Classification System (BCS), and the more recently proposed Biopharmaceutical Drug Disposition Classification System (BDDCS) were assessed as well. This session clo sed with presentations of pharmacokinetic software delegates. In the second day of the conference, the problem of high intra-subject variability in BE studies was analyzed. Study design considerations, the use of multiple-dose studies and the role of statistics in BE were also highlighted. Finally, the current thinking of regulatory authorities (EMEA and US-FDA) was presented. The conference closed with a last session on unresolved issues in the regulatory level. EXPERIMENTAL Tablets are the most popular dosage forms of Pharmaceutical product. A typical tablet formulation consists of the Active Pharmaceutical ingredient(s), fillersdisintigrant, lubricant and other inactive ingredients (e.g. binder, glidant and colors) a formulation scientist must conduct a thorough both to optimize a formulation so that it meets all specification and to ensure safety and efficacy. The specification for pharmaceutical tablets usually include appearance, weight, uniformity of contant, diameter, Thickness, friability, dissolution, disintegration, Hardness, Assay, Organolaptic character other product specific requirements. These specifications are established to ensure that the tablets will have sufficient mechanical strength to withstand packaging, shipping and handling and are physically and chemically stable to deliver the accurate amount of drug at the desired dissolution rate when consumed by the patient. Any changes in these characteristics may significantly affect the safety and efficacy of the product. FORMULATION DEVELOPMENT OF AMLODIPINE BESYLATE BY DIRECT COMPRESSION METHOD Direct compression is a preferred manufacturing process for pharmaceutical tablets, according to survey conducted by Shangraw and Demarest. In this study Amlodipine besylate was directly compressed by using three different formulation i.e. with different diluent,bibder,filler,disintigrant and lubricant.In this study we were not only study the biowaivers effect of different marketed brands and formulation of Amlodipine Besylate but also manufactured and developed three different formulation by reducind the cost and increased quality perspects. MATERIAL AND METHOD CHEMICALS. COMPOSITION OF AMLODIPINE BESYLATE TABLETS. FORMULATION NO.1 S.NO. Material Name Quanty per Tablet (mg) Percentage composition (%) Quantity for 100 tablets (gm) 1 Amlodipine Besylate 5 5 0.5 2 Avecil 102 47 47 4.7 3 Starch Pregelitinized 47.75 47.75 4.775 4 Magnesium stearate 0.25 0.25 0.025 Target compression weight is 100mg containing 5 mg active FORMULATION NO.2 S.NO. Material Name Quanty per Tablet (mg) Percentage composition (%) Quantity for 100 tablets (gm) 1 Amlodipine Besylate 5 5 0.5 2 Avecil 101 47 47 4.7 3 Avecil 102 47 47 4.7 4 Magnesium stearate 1 1 0.1 Target compression weight is 100mg containing 5 mg active FORMULATION NO.3 S.NO. Material Name Quanty per Tablet (mg) Percentage composition (%) Quantity for 100 tablets (gm) 1 Amlodipine Besylate 5 5 0.5 2 Avecil 102 49 49 4.9 3 Dicalcium Phosphate Anhydrous 44 44 4.4 4 Sodium Starch Glycolate 4 4 0.4 5 Magnesium stearate 1 1 0.1 Target compression weight is 100mg containing 5 mg active EQUIPMENTS Rotary press ( ZP19) Electronic Balance (Sartorious TE 214S) Mixer ( polyethylene bag ) Sieve # 20 METHOD Three new formulation of Amlodipine Besylate were developed using three directly compressible agents i.e. microcrystalline cellulose (Avecil 101 and 102), starch pregelatinized and Dibasic Calcium Phosphate in order to check the multi purpose excipients. First active and all excipients were weighed accurately using Sartorious TE 214S, The weighed materials were screened through 20 mesh size sieve and then mixing of powders was performed by geometric dilution method in polythene bag. First active was mixed with diluents by tumbling action and then one by one other ingredients of formulation were mixed together. All the ingredients were thoroughly mixed to ensure uniform distribution of all the ingredients throughout the formulation. Flow chart of manufacturing process Weighing of active and excipients Sieving y 20 mesh size Mixing of active and diluent Addition of other ingredients Addition of lubricant and mixing Tableting PHYSICAL TESTING OF TABLET Amlodipine Besylate tablets were evaluated for their physical and chemical properties by performing different pharmacopoeial test, i.e by official and unofficial tests including tablets weight variation, hardness, friability, disintegration, dissolution, Thickness, diameter and content uniformity and results were statistically analyzed and compared with marketed brands of Amlodipine Besylate named as test formulation # 1, test formulation # 2, test formulation # 3 TABLET THICKNESS AND DIAMETER The dimensional specifications of tablets are important for many reasons. The measurement of the thickness and the diameter of a tablet usually accomplished by the use of micrometer (Vernier) calipers. The value is initially employed as in process control during production. UNIFORMITY OF THICKNESS EQUIPMENTS Vernier caliper METHOD Tablet thickness is determined with a caliper or thickness gauge, which measures the thickness in millimeters. In this study, twenty tablets were taken and their thicknesses were determined using vernier caliper. Results were statistically analyzed using three sigma control chart. LIMITS A plus or minus 5% standard deviation may be allowed, depending on the size of the tablet.Out of twenty tablets only two tablets will be allowed to exceed the limit. UNIFORMITY OF DIAMETER OF TABLETS EQUIPMENT Vernier caliper METHOD Twenty tablets were taken and their diameters were determined using vernier caliper. . Results were statistically analyzed using three sigma control chart. LIMITS A deviation of  ±5% from the stated diameter is allowed except that for diameters exceeding 12.5mm the deviation allowed is  ±3%.Out of 20 tablets only 2 tablets will be allowed to exceed the limit. FRIABILITY TEST A certain weight of tablets ,are subjected to a well defined level of agitation in a fixed geometry,closed container for a specific time.They are then again reweighted.The measure of abrasion resistance or FRIABILITYis usually expressed as a percentage loss in weight. EQUIPMENT Electronic Balance (Sartorious TE 214S) Friabilator (Erweka Germany) METHOD Preweight samples of 20tablets were taken and subjected to the combined effect of shock abrasion by utilizing the plastic chamber which revolved at 25rpm for 4minutes, droped the tablet at a distance of 6 inches with each revolution. Then the tablets were removed, dedusted and reweighed. LIMITS Values of friability of 0.8 to 1.0% are frequently quoted as the upper level of acceptability for pharmaceutical product. Generally the test is run once. If the results are doubtful for if weight loss is greater than 1% repeats the test twice and determines the mean of the three tests. A maximum weight of 1% of the weight of the tablets to be tested is considered to be acceptable for most products. HARDNESS TEST This test is intended to determined under defined conditions,the resistance to crushing of tablets,measured by the forced needed to disturp them by crushing apparatus.Probably the most widely used technique is testing of crushing strength presisly defined as that compressional force which,when applied diametrically to a tablet,just fractures it. EQUIPMENT Hardness tester (Pharma test) METHOD Twenty tablets of every sample of brands and test formulation were taken and their hardness was determined using Pharma test hardness tester. In this type of tester load is applied at a constant rate by an electric motor. Results were statistically analyzed using three sigma control chart. LIMITS Hardness will be measured in kg.Out of twenty tablets; only two tablets are allowed to exceed the limit. DISINTIGRATION TEST FOR TABLETS Disintegration Test determines whether tablets or capsules disintegrate within the prescribed time when placed in the liquid medium in the experimental condition prescribed. For compressed uncoated tablets the testing fluid is usually water at 37  °C, but in some cases monographs direct that simulated gastric fluid TS be used. This test is provided to determine whether tablets or capsules disintegrate within the prescribed time when placed in a liquid medium under the experimental conditions presented below. For the purposes of this test, disintegration does not imply complete dissolution of the unit or even of its active constituent. Complete disintegration is defined as that State in which any residue of the unit, except fragments of insoluble coating or capsule shell, remaining on the screen of the test apparatus or adhering to the lower surface of the discs, if used, is a soft mass having no palpably firm core. Use apparatus A for tablets and capsules that are not greater than 18 mm long. For larger tablets or capsules use apparatus B. APPARATUSà ¢Ã¢â€š ¬Ã†â€™ The apparatus consists of a basket-rack assembly, a 1 liter, low-form beaker, 149  ± 11 mm in height and having an inside diameter of 106  ± 9 mm for the immersion fluid, a thermostatic arrangement for heating the fluid between 35  °C and 39  °C, and a device for raising and lowering the basket in the immersion fluid at a constant frequency rate between 29 and 32 cycles per minute, through a distance of 55  ± 2 mm. The volume of the fluid in the vessel is such that at the highest point of the upward stroke the wire mesh remains at least 15 mm below the surface of the fluid, and descends to not less than 25 mm from the bottom of the vessel on the downward stroke. At no time should the top of the basket-rack assembly become submerged. The time required for the upward stroke is equal to the time required for the downward stroke, and the change in stroke direction is a smooth transition, rather than an abrupt reversal of motion. The basket-rack assembly moves vertically along i ts axis. There is no appreciable horizontal motion or movement of the axis from the vertical. BASKET-RACK ASSEMBLYà ¢Ã¢â€š ¬Ã†â€™ The basket-rack assembly consists of 6 open-ended transparent tubes, each 77.5  ± 2.5 mm long and having an inside diameter of 21.85  ± 1.15 mm and a wall 1.9  ± 0.9 mm thick; the tubes are held in a vertical position by 2 plates, each 90  ± 2 mm in diameter and 6.75  ± 1.75 mm in thickness, with 6 holes, each 24  ± 2 mm in diameter, equidistant from the centre of the plate and equally spaced from one another. Attached to the under surface of the lower plate is a woven stainless steel wire cloth, which has a plain square weave with 2.0  ± 0.2 mm mesh apertures and with a wire diameter of 0.615  ± 0.045 mm. The parts of the apparatus are assembled and rigidly held by means of 3 bolts passing through the 2 plates. A suitable means is provided to suspend the basket-rack assembly from the raising and lowering device using a point on its axis. The design of the basket-rack assembly may be varied somewhat provided the specifications for the glass tubes and the screen mesh s ize are maintained. The basket-rack assembly conforms to the dimensions. DISCSà ¢Ã¢â€š ¬Ã†â€™ The use of discs is permitted only where specified or allowed. Each tube is provided with a cylindrical disc 9.5  ± 0.15 mm thick and 20.7  ± 0.15 mm in diameter. The disc is made of a suitable, transparent plastic material having a specific gravity of 1.18-1.20. 5 parallel 2  ± 0.1 mm holes extend between the ends of the cylinder. One of the holes is centered on the cylindrical axis. The other holes are centered 6  ± 0.2 mm from the axis on imaginary lines perpendicular to the axis and parallel to each other. 4 identical trapezoidal-shaped planes are cut into the wall of the cylinder, nearly perpendicular to the ends of the cylinder. The trapezoidal shape is symmetrical; its parallel sides coincide with the ends of the cylinder and are parallel to an imaginary line connecting the centres of 2 adjacent holes 6 mm from the cylindrical axis. The parallel side of the trapezoid on the bottom of the cylinder has a length of 1.6  ± 0.1 mm and its bottom edge s lie at a depth of 1.6  ± 0.1 mm from the cylinders circumference. The parallel side of the trapezoid on the top of the cylinder has a length of 9.4  ± 0.2 mm and its centre lies at a depth of 2.6  ± 0.1 mm from the cylinders circumference. All surfaces of the disc are smooth. If the use of discs is specified, add a disc to each tube and operate the apparatus as directed under Procedure. The discs conform to the dimensions. The use of automatic detection employing modified discs is permitted where the use of discs is specified or allowed. Such discs must comply with the requirements of density and dimension. PROCEDUREà ¢Ã¢â€š ¬Ã†â€™ Place 1 dosage unit in each of the 6 tubes of the basket and, if prescribed, add a disc. Operate the apparatus using the specified medium, maintained at 37  ± 2  °C, as the immersion fluid. At the end of the specified time, lift the basket from the fluid and observe the dosage units: all of the dosage units have disintegrated completely. If 1 or 2 dosage units fail to disintegrate, repeat the test on 12 additional dosage units. The requirements of the test are met if not less than 16 of the 18 dosage units tested have disintegrated. EQUIPMENT Disintegrating Apparatus (Pharma Test) METHODà ¢Ã¢â€š ¬Ã†â€™ Test 6 tablets or capsules either by using 2 basket-rack assemblies in parallel or by repeating the procedure. In each of the 3 tubes, place 1 tablet or capsule and, if prescribed, add a disc; suspend the assembly in the beaker containing the specified liquid. Operate the apparatus for the prescribed period, withdraw the assembly and examine the state of the tablets or capsules. To pass the test, all 6 of the tablets or capsules must have disintegrated. LIMITS All tablets must disintegrate completely, if one or two tablets fails to disintegrate, the test is to be repeated using 12 tablets. Out of the 18 tablets then tested,16 must have disintegrated within the given period of time .The condition of the test are varied somewhat for coated tablets,buccal tablets and sublingual tablets. Disintegration time are included in the individual tablet monograph. For most uncoated tablets the period is less than 15 minutes although the time for some uncoated tablets varied greatly from this. WEIGHT VARIATION Most pharmacopoeias include a simple weight test on a specified number of tablet(N) which are weight individually and the arithmetic mean weight calculated.Limitations on the number of test tablets that may lie outside certain limits are than specified.However,in the USP the results of the assay are used to convert these weights into active ingredients content. EQUIPMENTS Electronic Balance (Sartorious TE 214S) METHOD Twenty tablets of every samples were taken randomly and eight individually, and then average weight was determined. LIMITS According to USP not more than two of the tablets must not differ by more than the percentage listed below, no tablet differs by more than double that percentage. Tablets that are coated are exempt from these requirements but most conform to the test for content uniformity if it is applicable. The USP has provided tolerance for the average weight of uncoated compressed tablets. These are applicable when the tablets contain 50mg or more of the drug substances or when the matter comprises 50% or more, by weight, of the dosage form. Average Weight %age Difference 130mg or less 10 â‚ ¬Ã‚ ¾130mg to 324 mg 7.5 More than 324mg 5 ASSAY: AMLODIPINE BESYLATE REAGENTS 0.1N Sodium Hydroxide in Methanol Dimethyl formamide (DMF) STANDARD SOLUTION 50mcg/ml of Amlodipine Besylate in DMF. SAMPLESOLUTION Extract appropriate quantity of powdered sample with DMF to get concentration of 50mcg/ml. PROEDURE To 2ml each of sample and standard solution, add 0.2ml of Sodium hydroxide solution and dilute to 10ml with DMF and measure the absorption of orange chromatogen at 450nm against reagent blank. Calculate the contents of amlodipine by comparison.(237) AMLODIPINE BESYLATE The tablets comply with the requirment stated under tablet and with the following requirment. CONTENT OF AMLODIPINE BESYLATE C20H25ClN2O5,C6H6O3S 97.0% to 102.0% (Anhydrous substance) CHEMICALS Sodium hydroxide pellets Methanol N-N Dimethyl Formamide EQUIPMENT AND GLASS WARES Electronic Balance (Sartorious TE 214S) UV-VIS spectrophotometer (Double beam Shimadzu 1650PC ) Volumetric Flask (100ml,Pyrex England) Volumetric Flask (10ml,Pyrex England) Pipettes (10ml Pyrex England) Pipettes (2ml Pyrex England) Conical Flasks (Pyrex England) Beaker (Pyrex England) Filter paper (Whatman #42) METHOD Weigh and powder 20tablets of amlodipine Besylate 5mg (DC). Take quantity of the powder containing 5mg of amlodipine Besylate (average weight) in a 100ml volumetric flask and add N-N Dimethyl Formamide into it and mix thoroughly with the help of magnetic stirrer and then make up the volume up to 100ml.Then take 2ml from first dilution into a 10ml volumetric flask, add 0.2l of 0.1N Sodium hydroxide solution in 10ml volumetric flask then make up volume with N-N Dimethyl Formamide.Then take the absorbance at 450nm on spectrophotometer and calculate the content of amlodipine Besylate. CALCULATION (AMLODIPINE BESYLATE mgtablet) % ASSAY = Abs of sp X__ 100 Abs of STD UNIFORMITY OF CONTENT The test for uniformity of content of single-dose preparations is based on the assay of the individual contents of active substance(s) of a number of single-dose units to determine whether the individual contents are within limits set with reference to the average content of the sample. Tablets containing highly potent medicaments present in milligram or microgram does may be subject to a large inter tablet variation. This may be due to failure to achieve a homogenous mix of active ingredient and exciient during manufacture. The test is not required for multivitamin and trace-element preparations and in other justified and authorized circumstances. Methodà ¢Ã¢â€š ¬Ã†â€™ Using a suitable analytical method determines the individual contents of active substance(s) of 10 dosage units taken at random. Apply the criteria of test A, test B or test C as specified in the monograph for the dosage form in question. Test A Tablets, powders for parenteral use, ophthalmic inserts, suspensions for injection Test B Capsules, powders other than for parenteral use, granules, suppositories, pessaries à ¢Ã¢â€š ¬Ã†â€™ Test C Transdermal patches Test A Tablets, powders for parenteral use, ophthalmic inserts, suspensions for injectionà ¢Ã¢â€š ¬Ã†â€™ The preparation complies with the test if each individual content is between 85 per cent and 115 per cent of the average content. The preparation fails to comply with the test if more than one individual content is outside these limits or if one individual content is outside the limits of 75 percent to 125 percent of the average content. If one individual content is outside the limits of 85 percent to 115 percent but within the limits of 75 percent to 125 percent, determine the individual contents of another 20 dosage units taken at random. The preparation complies with the test if not more than one of the individual contents of the 30 units is outside 85 percent to 115 percent of the average content and none is outside the limits of 75 percent to 125 per cent of the average content. CONTENT UNIFORMITY C.U = Abs of Sample X wt of std X 100 X 100 Abs of STD X 100 X LC * LC =Label claim DISSOLUTION This test is provided to determine compliance with the dissolution requirements for solid dosage forms administered orally. Apparatus 1 (Basket apparatus)à ¢Ã¢â€š ¬Ã†â€™ the assembly consists of the following: a vessel, which may be covered, made of glass or other inert, transparent material a motor; a drive shaft; and a cylindrical basket (stirring element). The vessel is partially immersed in a suitable water-bath of any convenient size or heated by a suitable device such as a heating jacket. The water-bath or heating device permits maintaining the temperature inside the vessel at 37  ± 0.5  °C during the test and keeping the dissolution medium in constant, smooth motion. No part of the assembly, including the environment in which the assembly is placed, contributes significant motion, agitation, or vibration beyond that due to the smoothly rotating stirring element. Apparatus that permits observation of the preparation and stirring element during the test is preferable. The vessel is cylindrical, with a hemispherical bottom and a capacity of 1 litre. Its height is 160-210 mm and its inside diamete r is 98-106 mm. Its sides are flanged at the top. A fitted cover may be used to retard evaporation.2 The shaft is positioned so that its axis is not more than 2 mm at any point from the vertical axis of the vessel and rotates smoothly and without significant wobble that could affect the results. A speed-regulating device is used that allows the shaft rotation speed to be selected and maintained at a specified rate, within  ± 4 per cent. Shaft and basket components of the stirring element are fabricated of stainless steel, type 316 or equivalent, to the specifications shown in Figure 2.9.3.-1. A basket having a gold coating of about 2.5  µm (0.0001 inch) thick may be used. The dosage unit is placed in a dry basket at the beginning of each test. The distance between the inside bottom of the vessel and the bottom of the basket is maintained at 25  ± 2 mm during the test. Apparatus 2 (Paddle apparatus)à ¢Ã¢â€š ¬Ã†â€™ Use the assembly from Apparatus 1, except that a paddle formed from a blade and a shaft is used as the stirring element. The shaft is positioned so that its axis is not more than 2 mm from the vertical axis of the vessel, at any point, and rotates smoothly without significant wobble that could affect the results. The vertical center line of the blade passes through the axis of the shaft so that the bottom of the blade is flush with the bottom of the shaft. The paddle conforms to the specifications shown in Figure 2.9.3.-2. The distance of 25  ± 2 mm between the bottom of the blade and the inside bottom of the vessel is maintained during the test. The metallic or suitably inert, rigid blade and shaft comprise a single entity. A suitable two-part detachable design may be used provided the assembly remains firmly engaged during the test. The paddle blade and shaft may be coated with a suitable coating so as to make them inert. The dosage unit is allowed to sink to the bottom of the vessel before rotation of the blade is started. A small, loose piece of non-reactive material, such as not more than a few turns of wire helix, may be attached to dosage units that would otherwise float. An alternative sinker device is shown in Figure 2.9.3.-3. Other validated sinker devices may be used. DISSOLUTION MEDIUMà ¢Ã¢â€š ¬Ã†â€™ 1.2 pH BUFFER DISSOLUTION MEDIA REAGENTS USED Htdrochloric Acid (Merck grade) Distilled and deionized water PREPARATION 0.1N HCl was used as 1.2pH buffer media. 4.5 pH BUFFER DISSOLUTION MEDIA REAGENTS USED Potassium Dihydrogen Phosphate (Merck,Germany) Distilled and deionized water PREPARATION 6.8gm of Potassium Dihydrogen Phosphate in1000ml DI water and adjust pH with Phosphoric acid. 6.8 pH BUFFER DISSOLUTION MEDIA REAGENTS USED 0.2M Potassium Dihydrogen hosphate 0.1M Sodium hydroxide Distilled and deionized water PREPARATION 0.2M KH2PO4 13.61gm of Potassium Dihydrogen hosphate in 500ml DI water. 0.1MNaOH 4gm in 500ml DI water. 6.8pH Buffer 250ml of 0.2M KH2PO4 and 112ml of 0.1MNaOH to make 1000ml with DI water. CALCULATION % age drug release = Abs of sp X100 Abs of STD SAMPLING SCHEDULE Sample were drawn at 5min then After 10min After 15min After 20min After 30min After 45min After 60min After 120min EXPERIMENTAL CONDITIONS Usual experimental conditions are e.g.: Apparatus: paddle/basket â‚ ¬Ã‚  Volume of dissolution medium: 900 ml â‚ ¬Ã‚  Temperature of the dissolution medium: 37  °C ±1 °C â‚ ¬Ã‚  Agitation: paddle apparatus usually 50 rpm, basket apparatus usually 100 rpm â‚ ¬Ã‚  Sampling schedule: e.g.5, 10, 15, 20, 30, 45, 60, and 120 min â‚ ¬Ã‚  Buffer: pH 1.2 (0.1 N HCl or SGF without enzymes), pH 4.5, and pH 6.8 (or SIF withoutenzymes); (pH should be ensured throughout the experiment; Ph.Eur. buffers recommended) CHEMICALS Buffer 1.2 pH (0.1N HCl) Buffer 4.5 pH Buffer 6.8 pH EQUIPMENT AND GLASS WARES Dissolution paddle apparatus Distillation plant Electronic Balance (Sartorious TE 214S) UV-VIS spectrophotometer (Double beam Shimadzu 1650PC ) Volumetric Flask (100ml,Pyrex England) Pipettes (10ml Pyrex England) Pipettes graduated(2ml Pyrex England) Conical Flasks (Pyrex England) Beaker (Pyrex England) Filter paper (Whatman #42) PREPARATION OF STANDERD Accurately weight the standard and poured it into 100ml volumetric flask. The volume was made with the respective buffer and mixed,the stock solution was obtained. Then pippet out 1.1ml from the stock solution into another volumetric flask again made the volume with the respective buffer solution .Mixed it properly by shaking that was the first dilution and the required strength of standard was achieved to analyse. PREPARATION OF SAMPLE Placed the tablets of each brand into the vessel of paddle dissolutionhaving 900ml of resoective dissolution media. Switch on the apparatus and collect the sample according to the respective sampling interval that is 5min, 10min, 15min, 20min, 30min, 45min, 60min, and 120min. Every time the withdrawn media was replaced by the freh media.

Twelve Years a Slave Essay -- Solomon B. Northup Autobiography Essays

Whites have long argued that slavery was good for slaves because it civilized them and that slaves were content to be held in bondage. But such is not the case, at least not according to those who were actually held in bondage. The accounts of slavery are greatly known by emancipated or run away slaves. One recorded account of slavery is by Solomon B. Northup’s autobiography, Twelve Years a Slave which was published in 1853. Solomon Northup was born a freeman in New York in 1808 (3). His father, who had been a slave until his owner death had granted him his freedom in his, wills (5). In 1829, Northup married Anne Hampton and worked as a laborer in Hartford (6). However, Solomon was captured after being tricked by slave traders to work for them while working in Washington in 1841 and sold as a slave into Louisiana (15). A slave was considered in law as property, or chattel (Lecture Notes, 9-12-03), and was deprived of most rights ordinarily held by free persons. Slavery typically occurs in societies whose economy is of a market type capable of producing surpluses. Slavery existed over two—hundred and forty years. Slaves were considered property rather than persons (AP, 96). They had few legal rights: in court, their testimony was inadmissible in cases involving whites (246, 247); they could make no contract nor own any property; even if attacked, they could not strike a white person (80); they could not be away from their owner's premises without permission; they could ...

The Relationship between Macbeth and Lady Macbeth :: Free Macbeth Essays

The Relationship between Macbeth and Lady Macbeth Throughout the play of "Macbeth" written by William Shakespeare there is an on-going relationship between Macbeth and Lady Macbeth. This relationship is one of the functions of the play that creates most of the actions, reactions, moods, feelings and attitudes. Macbeth's relationship with his wife was not always great. This is shown in one of there conversations; MACBETH: "We will proceed no further in this business: He hath honour'd me of late; and I have bought Golden opinions from all sorts of people, Which would be worn now in their newest gloss, Not cast aside so soon."(Macbeth,I,vii, ) LADY MACBETH. "Was the hope drunk Wherein you dress'd yourself? hath it slept since? And wakes it now, to look so green and pale At what it did so freely? From this time Such I account thy love. Art thou afeard To be the same in thine own act and valor As thou art in desire? Wouldst thou have that Which thou esteem'st the ornament of life, And live a coward in thine own esteem; Letting "I dare not" wait upon "I would," Like the poor cat i' the adage?"(Macbeth,I,vii, ) In these two quotes we see that there is a disagreement that continues through the entire scene. Macbeth decides that he does not want to murder Duncan and that is final and that the discussion is over. Lady Macbeth on the other hand feels that Macbeth is being a coward and that he should think about what he is doing before he makes up his mind. Slowly throughout the scene Lady Macbeth convinces Macbeth that he should kill Duncan and he finally agrees. This goes to show that the relationship produces a sense of trust and openness. This is due to the fact that Macbeth listens to his wife and finally takes what she has to say into thought and carries through with it. The function of this is to create a sense of hostility amongst the audience. Everyone can't believe that Lady Macbeth is encouraging her husband to kill someone and it really makes them uncomfortable and shifts there mood of love towards Lady Macbeth to hate. This mood of the audience is highened in Act 2 Scene 2 when once again Macbeth has decided that he is going to stop what he is doing although he had already killed Duncan;

Electronic Health Records Essay

The medical and healthcare field is characterized with the cumbersome practice of obtaining and maintaining extensive documentation of patient information. Medical staff, physicians and healthcare practitioners are legally responsible to maintain a comprehensive, efficient as well as effective way to collect, maintain and archive patient information. Traditionally, this process of information collection and maintenance was accomplished manually resulting in an endless paper trail of information. Everything from patient encounters to informational charts to billing was executed in a paper based environment and soon this record keeping method became too overbearing and tedious to manage. The integrity of this manual paper-based process continued to be compromised with issues surrounding the convenience, data mining ability, cost and safety of this method. The advent of new health care disciplines such as nursing, medical technologists and associated health care disciplines, and the emergence of hospitals, infirmaries and clinics as formalized structures of health care delivery expanded the scale of interaction between health care providers and health care consumers. However, in spite of these and associated developments, the tradition of privacy and confidentiality remained. Operationally, the new health care professions were seen as extensions of, and as subsidiary to, the medical profession and similar injunctions concerning privacy and confidentiality applied. (Doyle, 2001) Further, health care decision making continued to centre in the direct and interpersonal relationship between the professional and the client that had characterized it from its very beginning. An important step in the transformation of this scenario occurred with the introduction of electronic means of storing and manipulating patient data. The pace of this transformation was accelerated by the development of advanced computer-based information technology. At first glance, these developments may seem like purely technological improvements: mere steps, as it were, along the road to the greater ease of collecting, storing and manipulating patient data. However, what actually happened was more profound. The advent of electronic means of data storage, retrieval and manipulation facilitated the evolution of health care decision-making structures away from the small-scale immediate-contact model that had characterized medicine and health care from the beginning to a new model that no longer dealt with the physician-patient encounter as sole decision-resource but instead centered on the information package that described and defined the patient from a decision-making perspective. That is to say, considered in one way, the modern electronically based data package that describes the patient can be seen as a mere variation on the traditional package that was paper-based and that involved the manual manipulation of a material medium. From that perspective, electronic records do not differ fundamentally from paper-based records. While electronically based records may be more compact, more easily available, etc. , this is merely a peripheral difference as far as their nature as records is concerned. Therefore in this sense, there is nothing about electronic patient records that in principle makes them different from paper based records. It’s a normal trend for clinical departments to work for years with their own people, budget, and vendors to come up with a method of capturing their patient and billing data electronically, and that personalized method is one definition of an EHR. In actual fact, one point of argument regarding EHRs is simply a question of semantics. There are various definitions for an EHR. At one end of the scale, an EHR includes everything from patient’s past medical history to diet and lifestyle preferences. At the other end, it can be as simple as an e-mail message to a fellow clinician. Our definition of an EHR is simply a repository of clinically important data that may be accessed and searched with relative ease and in a rapid manner. Today, the use of EHR systems has revolutionized the medical field industry by facilitating a more efficient record keeping process and a more effective communication medium for medical personnel to exchange information. Many healthcare personnel now understand the importance and the impact these EHR systems are having on the overall delivery of customer service and the general administration of healthcare. Medical practitioners are constantly faced with challenges including the need to improve the quality of care, adhere to new clinical restrictions and processes, reduce waste and reduce errors. In recent times these challenges have been less of a burden as automated integrated systems help coordinate such process much better. Computerized systems like EHR systems help in reducing the amount of paperwork for medical offices, providing an easier way to access patient information, promoting more uniform delivery of processes and in some respects suggesting appropriate diagnosis and treatment for certain conditions. While the health care information superhighway has brought such benefits as detailed health and medical information and has increased the efficiency of managed care organizations in data collection and analysis, outsiders who have access to patient s’ medical histories are using them as tools of discrimination in employment, promotions, insurance coverage, and even politics. Dr.  Denise Nagel, president of Coalition for Patient Rights of New England, state, â€Å"The traditional right of medical privacy, protected by the Hippocratic Oath, is being eroded as our medical records become transformed into commodities desired by insurers, employers, researchers, and yes, even police. † (Gellman, 2002) She goes on to give the example of a woman, who with only average computer skills, was able to access information about the psychiatric condition from her medical record in an insurance company’s database. Concerned that future employers would obtain it as easily as she had, she requested its removal, but was turned d own by the company (Tobler, 2002). When a confidential list of 4,000 AIDS patients wound up in newsrooms in Tampa, Florida, last year, it was discovered that the computerized medical records had been tapped by a major pharmaceutical company (Bennett, 2002). These examples arouse concern about how private medical data really is. Patients have the right to keep their medical history private for their own protection, but that privacy is increasingly being threatened by the growth of the information superhighway. There would have to be a provision that even for legitimate purposes, the subjects of the records would have to be notified if patients’ records were to be accessed, the reason why they were being accessed, and the extent to which such an intrusion into the privacy of the individual was going to take place. This would have to go hand-in-hand with the right of the subject of the record to challenge the claim that privacy must be breached by the duly empowered social agency. Similar remarks apply to the activities of other duly authorized social institutions. For example, some jurisdictions have started to construct networked data sharing agencies that monitor the filling of medical prescriptions. (Bennett, 2002) The alleged purpose of such a surveillance network is safety: It is to ensure that the prescriptions that are actually being filled for a given patient do not conflict or synergetically interact with each other, or otherwise have a deleterious effect on the patient’s health. Another, ancillary purpose is to control the misuse of drugs, to prevent physician-shopping for multiple prescriptions of controlled substances that are then sold illegally, etc. Specifically, one may distinguish between social harm that would be avoided or minimized and personal harm for the individual patient. If the claim is that societal harm would be minimized by such an intrusion into personal privacy, certain considerations must be borne in mind. First, any action that limits the application of a principle has consequences that extend beyond the immediate action itself. Thus, abandoning the principle of privacy on a given occasion has the tendency to undermine the sense of trust that people have in social institutions and in the maintenance of their rights. Consequently, when such an intrusion for security purposes occurs, care must be taken that the potential harm in undermining confidence in societal protection of individual privacy is outweighed by the harm that it is intended to prevent. Second, the Principle of Equality and Justice would entail that any such abrogation of the individual’s right of privacy must be demonstrably necessary and could not be achieved by a less intrusive course of action. Third, any such abrogation of the individual’s right of privacy would have to be limited in extent, such that it may not go beyond the limits necessary to achieve the otherwise legitimate aims that have been justified by the preceding two considerations. In other words, it must adhere to the principle of the least intrusive alternative. By contrast, intrusions into privacy that focus in the welfare of the individual patient could not be justified in such a fashion. The reason is to be found in the Principle of Non-Malfeasance itself. The core of the Principle of Non-Malfeasance is not simply that harm should be minimized, but harm should be minimized where the nature of that harm is determined not by the agent but by the intended recipient of the action.