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Saturday, March 20, 2021

Vitamins and Cardiovascular Diseases

factors can be modified such as lifestyle. (1). A healthy lifestyle has main elements including mainly following a suitable diet that can boost the cardiovascular state and it should maintain vitamins that can help the blood vessels and heart and make them work effectively. Vitamins can have a great role in prevention against the CVD and in particular those having antioxidant potency as they can be therapy. Vitamins which are antioxidant include vitamin C, E as well as carotenoids and they are all capable of reducing the oxidative level that can have a main role in CVD and atherosclerosis' pathogenesis. Vitamin D is relevant to cardiovascular health and is able to leave protective impact in that case. (1) fish and seafood are important as food in addition to fermented soybeans and vegetables and fruits as they can reduce the CVD risk and effects of heart attack because they maintain high amount of fat soluble vitamins (A, E, D and K). Seafood including fish have the main content of vitamin D needed for the protection of the body, another needed element can be gained from soybeans which is vitamin K, A and E too that are important and can also be found through having vegetables and fruits. (2) There are also other vitamins that are needed on the CV system health such as the water soluble vitamins B and C as for example, vitamin B1 can cause congestive heart failure if there is shortage in it (3) while vitamin B2 deficiency can lead to diseases such as CVD and others in addition to biochemical pathways irregularities (4). There are high risk for CVD mortality associated with low consumption of vitamin B6 (5) there are positive effects of vitamin C on the cardiovascular risk factors too. (6).    

Vitamin B1

Thiamine is a vitamin that is necessary for multicellular organisms work and it is a water-soluble one that is important for the process of carbohydrate metabolism. Thiamine deficiency can have complications such as damage in the cells which is hyperglycemic induced and undergoes dysfunction in addition to high oxidative stress. When there is deficiency in thiamine, metabolism occurs into other pathways which can lead to vascular damage. (3) there are some relevant mechanisms for deficiency of thiamine in heart failure such as (a) reduced intake of thiamine with splanchnic congestion and cardiac cachexia, (b) high rates of urinary excretion that is relevant to the diuretics usage and (C) altered thiamine metabolism. Thiamine raised urinary excretion in the patients who suffer heart failure and have loop diuretics at high-doses as furosemide which is considered the most necessary factor that relates to deficiency of thiamine in those patients. (figure) (8).    

Vitamin B2

Riboflavin is distinguished among other water-soluble vitamins which can be found in milk and other dairy products which is almost considered in Western diets and is included mainly in them. Fish and meat are considered sources for riboflavin and it can also be found in certain fruits and vegetables especially those dark green ones. depletion arise has biochemical signs that happen within days of deprivation of the diet. (10) There are high amounts of riboflavin in the human heart which can be referred to as RF or vitamin B2 and is important for having normal function, structure and cellular physiology. Yet, the mammals have cardiac muscle cells that are devoid of the capacity to synthesize RF and can depend totally on sources of exogenous dietary that can transmit among cell membrane. Although RF is important, there is lack of knowledge about the molecular mechanisms which organize the process of RF uptake and its transporters in the cardiovascular system (4). RF is existing in many different biochemical pathways, there can be unusual metabolic products accumulation such as the homocysteine that is an example for amino acid associated in Parkinson's pathogenesis as well as Alzheimer which is also risky for cardiovascular problems. (4)      

Vitamin C

Vitamin C is an important nutrient that includes special antioxidant features. When the human intakes bigger amounts of vitamin C, this reduces risk on the heart and cardiovascular risk. (6) Diets that are high in vitamin C are usually depending on vegetables and fruits as this reduces CVD risk. Vitamin C has a physiological role and its collagen form in addition to being antioxidant make it effective in facing CVD. Higher intake of the vitamin provides plausible underpinning mechanisms that can modulate CVD pathogenesis (6) (figure) In the risk development of the coronary artery in the young adult study, there is a relationship between the high existence of vitamin C in plasma and low risk of hypertension (hazard ratio estimated with: 0.85, 95% CI: 0.79-0.92). In addition to this, it is important to take vitamin C from basic food and drinks and not from supplements in order to reduce the risk of hypertension development. (6)       

Fat Soluble vitamins

Higher fat-soluble vitamin intakes such as D in particular can aid in the improvement of cardiac function, contractility and hypertrophy and its lower intakes can lead to heart failure risk factors including diabetes and coronary heart disease and others as hypertension or atherosclerosis. Some studies state that antioxidants high intakes can have effective role for heart failure risk but other studies suggest that vitamins E and D as supplements can do nothing relevant to heart failure or may not have significant effect on the long term. (2)

Vitamin K is a vitamin that is fat-soluble and has a role in the blood coagulation as it was first known in 1939 by Henrick Dam who referred its name to the clotting koagulation blood word (9) Vitamin K can be included within our daily diet in green leaves which is its first form K1 or phylloquinone and there is K2 or (menaquinones) that can be found basically in dairy, meat and soybeans. K2 has many other vitamin forms that are ifferent in the length of their side-chain and saturation degree. K2 is another form of the vitamin and it is the most active biologically. (9)

There are studies that show the role of  low vitamin K status in causing cardiovascular disease and its development too especially when there is high risk and among people suffering kidney disease. (9) Another risk factor for the death by cardiovascular is vascular calcification. (18) There can be arterial stiffing caused by calcification occurring in the vasculature. (19) Vascular calcification has not cure till now and it is only treatment for symptom. This makes it important to understand all mechanisms related to the disease. (9)   

Vitamin E is an important vitamin which is fat-soluble antioxidant and it contain alpha-tocopherol in its active form. Oxidation is an important part of atherogenesis. Inflammatory markers can be produced in the endothelial cells by oxidized low density lipoprotein and it is found in the cell formation foam. There are toxic impact on the endothelial cells which can inhibit the vasodilatation. Vitamin E was found to raise the oxidative resistance in the vitro and stop any formation of atherosclerotic plaque in mouse models. (10) Vitamin E supplementation might be relevant to mortality, hemorrhagic stroke and heart failure as the American Heart Association doesn't suggest it for heart failure as a supplementation but it advises it as in food consumption. (10)     

Vitamin B12 is able to help the human body have healthy nerve and blood as it helps in making the genetics and DNA in the cells. Vitamin B12 can stop anemia form called megaloblastic which can cause fatigue to people and weakens their ability. (12) Vegetarians usually lack vitamin B12 which leads to many atherogenic processes that is referred to as hyperhomocysteinemia. Each 5-μmol/L that go over serum homocysteine μmol/L that is relevant to circulatory health problems and its high risk. (11) Mean of concentration of homocysteine >10 μmol/L in the vegetarians was found in 32 of 34 reported cases. Deficiency of vitamin B12 is associated with coronary disease that is fatal or not and with Macrocytosis too and cases as stroke and myocardial infarction and others. This raises risk factor at the vegetarians of having heart diseases and its risk factors such as blood pressure, serum lipids and weight problems. (11)    

Deficiency in vitamin B6 can't easily be found today among medical practices but it is thought to be common within people who have many different conditions such as elderly or alcohol addicts. (13) Studies suggest that reduced dietary intake of vitamin B6 and its low concentration in the blood can lead to high cardiovascular disease and this is proved too by case control Epidemiologic evidence. Yet, there are trials made recently that proved no effectiveness for vitamin B6 as supplementation in cases of cardiovascular prevention. As a result of the weak limited data about the relevance of vitamin B6 with critical functions of human body, this made a challenge of trying to make a relationship of cause and reason between the cardiovascular disease risk and the vitamin B6 which can identify this mechanism that the vitamin can be affecting that risk. The current chapter there is a review for knowledge related to the mechanisms associating vitamin B6 and the cardiovascular risk and the development of the disease. (13) 

Vitamin A can associate many body processes such as health of the skin, sight of the eye and others but its relevant to the health of heart is not clear yet. Vitamin A is critical for development of the heart and its deficiency can cause to heart problems in pregnancy and may lead to death. The studies made on its role leads to opposite results and there is a new study found in the American Journal Physiology as it supposes that there is a capability for the heart to respond to vitamin A and this relies on its amount but such effect is not said to be good or bad.

There is an investigation made by the multi-institutional research team about vitamin A role on the health of the heart through examination of the receptors of the retinoic acid in the heart and the events occurring to the heart at time of being a deficient body of the vitamin A. The results showed that there is retinoic acid receptor protein in the heart that can have a respond to Vitamin A. The researchers tried to make a diet with deficiency in Vitamin A that is presented to genetically modified mice which are able to store the vitamin in their livers. They found that vitamin A stores that are reduced can change the way the heart can maintain itself. The mice that are genetically modified hearts were having the same size and shape of the normal mice but they expressed genes that are different. GM mice included more cells that have the ability to exchange and replace the heart cells that are damaged and less damage was shown in them after they had heart attack that is surgically induced even when the diet they were following included Vitamin A.

 

 

            

  

Thursday, October 22, 2020

Competitiveness in the Supply Chain Management Be310

 

Part A

1) The known firm in the global market has detected new way of competitiveness that is supply chain management, supply chain management is considered as group of approaches used to effectively merge or consolidate all suppliers, inputs, client and stores, in order to fulfill production operation at the accurate standards in accurate quantities and efficiently  allocated at the right customer at right time with perfect quality and also reduce the expenses of manufacturing operation, it contains all connected actions or business that are basic in order to produce the final items and sell it for the customers in market and face the client requirements and the pleasure the clients, this shows that supply chain management contains the actions that are accountable for converting the raw materials or inputs to the finished goods through ought the global market. The actions and roles of supply chain management sector in the firm include the following actions: administrating of inventory and inputs, buying the transportation service, handling with suppliers to get raw materials , supervision and administrating the process of transportation, no doubt supply chain management assist the firms to fulfill its organizational targets or missions via minimize working capital size, raise the round of inventory turn, administrate the accounts receivables as well as payables.

There are several definitions that relates to value chain, Porter has specified  value chain as the interior operation and business performed and operated via the firm to outline, manufacturers , promotes, deliver its finished items in the global market. Value chain is considered as set of functions which are fulfilled via company to make value to its items to satisfy the customers, management accounting performs material part to assist directors to organizes  these business roles, these roles of value chain contains the following:

a) Research and development, this is the operation in which operated by the company to get notions to make or manufactures  new items or services.

b) Design or outline: it’s the operation of outlining and engineering of the items and  company’s services.

c) Production or manufacturing process , it’s the operation or buying and coordinating the inputs and resources required to make the finished items and deliver it.

d) Marketing: when the firm make finished items, the marketing operation starts via getting the way that empower the firm to perform promotion and vend finished items to clients.

e) Distribution: when the client recognize our items via marketing operation, distribution process starts by the firm through effective ways to deliver the finished items and service to the client.

f) Service: it is considered the process after the selling , the firm support services or actions after vending to its clients like repairing operation of their product, services to support competitiveness to the company.

KVK Industries could make value to its items through stratifying the roles of value  chain analysis through ought  the manufacturing operation,  KVK Industries should create research to establish new products or improve its current items, KVK Industries should find the way of production that can enable it to achieve lower cost by achieving economics of scale and high production .  the CEO should oversee the financial operations to control the company and they should depend on innovative equipments and skilled people to minimize  the cost.

 

 

2-

26000

Beginning inventory of direct materials

140000

+ purchases of direct materials  in 2018

(12000)

-Ending inventory of direct materials in 2018

154000

=direct materials used  in 2018

 

154000

Direct materials used  in 2018

154000

+ Direct manufacturing labor

25000

+Total manufacturing overheads costs

333000

=Manufactured cost incurred in 2018

 

 

Beginning work in process inventory

+ manufactured cost incurred in 2009

- Ending work in process inventory  

 

16000

333000

(18,000)

 

Cost of goods manufactured

331000

 

Cost of goods sold

Beginning finished goods inventory

+ Cost of goods manufactured

40000

331000

Cost of goods available for sale

- Ending Finished goods inventory

371000

(28000)

= Cost of goods sold

343000

 

(ii)

Gross profit

Sales

- Cost of goods sold

398000

(343000)

Gross profit

55000

 

KVK Industries

Income statement

Sales revenue

398000

Less: cost of goods sold

(343000)

Gross profit

55000

Less: selling expenses

(15450)

Less ; administrative expense

(9560)

Operating income

29990

 

3-

(i) Total cost for output for product M

 

First quarter

Second quarter

Third quarter

Fourth quarter

Expected units to be produced

×

Variable cost per unit

100,000

 

30 $

200,000

 

30 $

500,000

 

30 $

400,000

 

30 $

Total variable cost

+

Fixed costs

3,000,000

 

200,000

6,000,000

 

200,000

15,000,000

 

200,000

12,000,000

 

200,000

Total cost for output

3,200,000

6,200,000

15,200,000

12,200,000

 

(ii) Total cost per unit

 

First year

Second year

Third year

Fourth year

Total cost for output ($)

÷

Expected units produced

3,200,000

 

100,000

6,200,000

 

200,000

15,200,000

 

500,000

12,500,000

 

400,000

 

32 $

31 $

30.4 $

31.25 $

 

4) Calculating operating income for two options for product “N” in different years

In existed situation

Sales [1200 units × 200 $]

-

Variable costs [1200 × 48 $]

240,000 $

 

(57,600)

Contribution margin

-

Fixed Costs

182,400

 

(40,000)

Operating profit

142,400

 

In additional promotion

Sales [1500 units × 200 $]

-

Variable costs [1500 × 48 $]

300,000 $

 

(72,000)

Contribution margin

-

Fixed Costs

228,000

 

(50,000)

Operating profit

178,000

 

According  to that , I  advice the firm to stratify the extra promotion. This could assist the firm to raise unit sold to 1500 units, and then the profits also will raise to the amount of 178,000 $.

 

Part b

 

Job Order Costing for Modern Furniture

 (1)

Absorption rate =estimated overhead/ budgeted activity level

Assembly Department predetermined overhead rate:-

Predetermined overhead rate = Estimated total manufacturing overhead cost/Estimated total amount of the allocation base

The assembly department =135000/4500 MHs=30 H per machine hour

Finishing  Department predetermined overhead rate:-

Predetermined overhead rate = Estimated total manufacturing overhead cost/Estimated total amount of the allocation base

The Finishing  department=103000/6250$ direct labor hours =16.48 per direct labor hour.

Assembly Department overhead applied:

62.5 machine-hours x $30 per machine hour…     $    1875

 Finishing  Department overhead applied:

     $150 direct labor cost x 16.48  .............................     2472

TOTAL OVERHEAD COST………………………….. $ 4347

 

 

2.

-Total cost of Job No. 555

 

 

 

Assembly Dept.

 

Finishing  Dept.

 

Total $

Direct material

$ 1700

$ 1125

$ 2825

Direct labor

$2025

$ 1800

$ 3825

Manufactured overhead applied

1875

2472

4347

Total cost

5600

5397

10997

 

Unit cost for Job No. 555:-

Total cost, $10997/ 500 chairs  = $21.994

Total cost

5600

5397

10997

÷Units

500

500

500

Cost per unit

11. 2

10.794

$21.994

 

 

 

 

 

 

 

3-

The advantages of using ABC system ;

1-support the utilizing of ABM in the company

2-ABM concern on administration’s attention on the actions which leads to occur costs

3-superior item and pricing decisions

4-minimized costs

5-operating the business more effectively

6-ignoring business which do not make new values

7-developing the product design or outline

8-result in developed  actions and pleasured clients and raised net income . 

9-accurate product cost

The disadvantages of using ABC system ;

1-      It is expensive and complex because it include many costing pools and different cost drivers

2-      The basic costs and disadvantage of an activity based costing  are considered the measurements essential to fulfill it. activity based costing  needs administration to predict costs that links to activity pools and specifying and assessing cost drivers to be cost allocation bases.

3-      Activity based costing  need several computations to specify costs of items and services.

4-      These assessment  are expensive. activity based costing  rates also requires to be refreshed regularly.

5-      Choosing the drivers is considered hard process.

 

 

 

 

 

References

Charles T. Homgren.,2010,Cost Accounting, 14th Edition 2010.

Cherrington, J., 1985, et al. Cost and Managerial Accounting. Dubuque, IA: Wm. C. Brown Publishers, 1985.

Micheal H. Hugos ,2005, Essential of Chain Management, Third Edition 2005