Finishing the euchromatic sequence of the human genome

The sequence of the human genome encodes the genetic instructions for human physiology, as well as rich information about human evolution. In 2001, the International Human Genome Sequencing Consortium reported a draft sequence of the euchromatic portion of the human genome. Since then, the international collaboration has worked to convert this draft into a genome sequence with high accuracy and nearly complete coverage. Here, we report the result of this finishing process. The current genome sequence (Build 35) contains 2.85 billion nucleotides interrupted by only 341 gaps. It covers ∼99% of the euchromatic genome and is accurate to an error rate of ∼1 event per 100,000 bases. Many of the remaining euchromatic gaps are associated with segmental duplications and will require focused work with new methods. The near-complete sequence, the first for a vertebrate, greatly improves the precision of biological analyses of the human genome including studies of gene number, birth and death. Notably, the human enome seems to encode only 20,000-25,000 protein-coding genes. The genome sequence reported here should serve as a firm foundation for biomedical research in the decades ahead

Applying An Opportunity Cost General Rule For Transfer Pricing

Many different rules, procedures, and techniques have been proposed for determining transfer prices.  The purpose of this paper is to demonstrate how an opportunity cost general rule for transfer pricing can be applied in several types of economic markets

Computer Needs In The Modern Academic Environment

The industrial revolution, which began in Greta Britain around 1760, changed business as radically as Louis Pasteur’s proof of the germ theory of disease changed medicine.  The industrial revolution caused the transition from manual to machine techniques of production that resulted in the domestic system of production giving way to the factory system. Over two hundred years after the beginning of the Industrial Revolution, another upheaval is being visited on business.  The Information Revolution spearheaded by the development of computers, is changing the way we do business, the way we educate business students, and even the way we think about business.  Business faculty that are not up to date on computers or are not keeping their students up to date, are going to find that they and their students will be at a competitive disadvantage

The Evolution Of An Accounting Information Systems Concentration: Concepts And An Example

There is no doubt accounting educators need to better prepare students for the information age.  However, when accounting faculty begin to address the improvement issues, they realize two daunting truths.  First, there is a shortage of talent in the area lying between the fields of MIS (whose professionals often know little accounting) and accounting (whose professionals are not always proficient in systems development and design), especially when it comes to integrating MIS and technology concepts with accounting material as required by an AIS program.  Second, the demand for such hybrid expertise is higher today than ever in the past.  The demand creates wonderful opportunities for institutions seeking to improve their program and market their students to the accounting and MIS professions.  But the lack of expertise means that assembling a qualified faculty to achieve such improvement may provide a daunting task.  This article describes one approach which has been successful in developing an Accounting Information Systems program at an institute in spite of such problems