Abstract
A brief review of the differences between cash-basis financial accounting and accrual-basis financial accounting. Differences between accountants and financial managers regarding treatment of cash are also discussed.

From the Paper
"This paper compares and contrasts cash-basis financial accounting and accrual-basis accounting. Additionally, differences between accountants and financial managers with respect to the treatment of cash are considered.
"The conceptual difference between cash-basis financial accounting and accrual-basis financial accounting centers on the recognition of income and expenses. Within this context, a differentiation is made in accrual-basis financial accounting between a) income and expenses and b) receipts and disbursements."

Tags:Cash-basis, financial manager, accountant, Accrual-basis

Abstract
The paper posits that the argument that personality traits have a biological and genetic basis is much older than one might assume. The paper notes that though there isn't much love for the notion that biology plays a determining role in human personality development, the idea can be traced back at least as far as Darwin's era when 19th century naturalists began to propose a genetic basis for intelligence. The paper explains that such an argument is generally held in unfavorable light, and this is primarily the result of the misguided assumption that biology is synonymous with fixity. In other words, many psychologists, scientists, and laymen are disturbed by the possibility that human personality is a function of genes--which are largely immutable--rather than the environment--which can be more easily controlled.

From the Paper
"The argument that personality traits have a biological and genetic basis is much older than one might assume. Though there isn't much love for the notion that biology plays a determining role in human personality development, the idea can be traced back at least as far as Darwin's era when 19th century naturalists began to propose a genetic basis for intelligence. However, such an argument is generally held in unfavorable light. This is primarily the result of the misguided assumption that biology is synonymous with fixity. In other words, many psychologists, scientists, and laymen are disturbed by the possibility that human..."

Tags:biology, evolution, personality

Abstract
This paper focuses on the use of accounting on an accrual basis. The paper explains that the National Research Council (NRC) uses the accrual basis for accounting since under accrual accounting, the company record revenues when they are earned, and records expenses in the accounting period which they are incurred. Also, income is reported in the time period it was earned, irrespective of the when the revenue was received by the NRC.

From the Paper
"The National Research Council (NRC) uses the accrual basis for accounting since under accrual accounting, the company record revenues when they are earned, and records expenses in the accounting period which they are incurred. Also, income is reported in the time period it was earned, irrespective of the when the revenue was received by the NRC. The major benefits from this practice stem from the fact that:- * The accrual basis complies with GAAP procedures. * Accrual basis provides a more adequate picture of profitability, which may help with long-term planning and forecasting."

Tags:receivable, CAAP, profitability, implementation

Abstract
This paper discusses the basis of basic human morality in the world today. It looks at religious moral traditions and briefly discusses the basis of Christian, Jewish and Muslim moral teachings. The paper then discusses secular moral concepts and compares these with religious moral teachings. The paper finally discusses the fundamental problems associated with religious values.

Table of Contents:
Introduction - Morality in Human Life
Religious Moral Traditions
Secular Moral Concepts
Fundamental Problems Associated with Religious Values
Conclusion - Resolving Contradictory Moral Philosophies

From the Paper
"The most encouraging view of different religious moral teachings and secular laws that still prevail in modern societies is that the role of religious dogma and superstition has been decreasing steadily for several generations (Einstein, 1930), due, in large part to the perspective provided by scientific understanding. Likewise, modern human societies seem to be decreasing their reliance on ancient beliefs and scripture to derive practical moral values more consistent with human happiness and mutual tolerance of religious, cultural, and racial differences. Secular law is increasingly meeting the needs of establishing moral standards of conduct that protect everyone in society equally, while also protecting the right of free religious worship in private."

Tags:science, understanding, faith, values, teachings

Abstract
This paper addresses studies in recent years that have indicated a genetic or biological basis for homosexuality. According to the paper, earlier studies looked at the role of the X chromosome in determining sexual orientation. A recent study showed the mothers having 2 or more homosexual sons had extreme skewing of X chromosome inactivation. Several others studies point to the influence of genes on autosomal chromosomes. Transgenderism in some cases is considered a type of homosexuality.

From the Paper
"Is homosexuality a psychological disorder or a natural biological expression with a genetic origin occurring in a small percentage of the population? The theories and debates have been ongoing for decades and still there is no consensus (Johnson, 2003). Additionally, debates surrounding the desire to changes genders (transgenderism) are also at odds (Bailey and Triea, 2007). HOMOSEXUALITY Scientific studies, especially in the past decade or two with more advanced tools and techniques such as mapping DNA, have revealed genetic..."

Tags:homosexuality, genetics, transgenderism

Abstract
In this article, the writer discusses that the neurochemical basis for behavior is complex and although physiologically are divided into two neural pathways, neural transmitters are interactive. Impulse control disorders are on the rise and the interaction between serotonin, dopamine and GABA are explored based on their interactive nature. This paper provides a short two-page research project proposal and then presents the final research paper.

Tags:neurochemical, impulse, control

Abstract
This paper discusses the concepts of inheritance on issues of intelligence and personality, or any issue that seems to indicate a biological basis for human behavior. The paper concludes that while it can make its case for the inheritance of sexual preference, it needs larger study populations to be more definitive and that there appears to be no one theory that at this time can lead to a definitive answer.

Table of Contents:
Introduction To The Topic
Theories on Homosexuality - Socio-biological Perspectives
Theories of Inheritance - The Brain Studies Model
Theories of Inheritance - The Twin Study
Summary

From the Paper
"The authors did note that there appeared to be one significantly inconsistent result in their study. In respect to the non-twin brothers, and not reported in the data above, the rate of homosexuality was 9.2%, which was significantly lower than the expected rate. (It should be explained that the rate of homosexuality in this group should be approximately the same for non-twin brothers as it would be for dizygotic twins)"

Tags:sociobiology, twins, nature, nurture

Abstract
This paper discusses the biological bases of human romantic interest, mate selection, the prevailing patterns of promiscuity, infidelity in marriage and gender-based biological responses to marital infidelity, both real and imaginary. The paper discusses the research for each of these areas and examines how the concluded facts affect human mate selection. An annotated bibliography is included with the paper.

Table of Contents:
Introduction
The Biological Basis of Human Sexual Attraction
The Significance of Symmetry, Hormonal Variation, and Fertility Indicators
The Role of Scent and Genetically-based Histocompatibility
Universal Gender-based Differences in the Response to Jealousy and Infidelity

From the Paper
"Even the human response to jealousy is largely dictated by evolutionary responses (DeSteno, et al 2002) rather than concepts of higher moral principle. According to Margulis & Sagan, (1999), human males who suspected (rightly or wrongly) that their partners had been unfaithful produced dramatically higher concentrations of sperm in their ejaculate upon their first sexual contact after either reunion or reconciliation. Likewise, a study by Pietrzak, et al (2002) demonstrated the degree to which hormonal responses to infidelity differ between human males and females differed in terms of whether the threats involved emotional intimacy or sexual intimacy."

Tags:infidelity, promiscuity, marriage, attractiveness

Abstract
The paper discusses the evidence for the argument that racism and sexism, like all other attitudes and behaviors, are shaped by factors both genetic and environmental. The paper examines the growing awareness on the part of the academic community of the complex inter-relationships between cultural and environmental factors and biological factors and suggests that, yes indeed, biology or genotypic constitution plays a role in the racist or sexist attitudes individuals may harbor.

From the Paper
"It seems intuitive to argue that racism and sexism, like all other attitudes and behaviors, are shaped by factors both genetic and environmental. For instance, just as it is well-known that genotype-environment interaction plays a key role in human obesity (Perusse & Bouchard, 1999), it is well-known (at least in some circles) that genetic heritage and environmental influences play a key role in the formulation of social attitudes (Abrahamson et al 2002) and in the..."

Tags:biology, racism, sexism

Abstract
This paper examines how there are two main categories of disease for which therapies are currently being investigated at the molecular level. These two categories of disease are genetic and infectious. It discusses cystic fibrosis and muscular dystrophy at the molecular level and looks at possible gene therapy treatments.

From the Paper
"Therapies for muscular dystrophies are at the moment only for symptomatic treatment, but advances for curing them are being researched. A pharmacological therapy addresses the pathophysiological changes that lead to muscle cell death. Transplantation therapy involves the transfer of myoblasts from an unaffected donor into the muscle of an affected patient. The myoblasts fuse and become part of the patient's own muscle tissue. Gene therapy uses retroviral, adenoviral and herpes vectors to transfer the correct functional DMD gene into patients. One problem with retrovirus is that they are not big enough to carry the 11kb gene, so it has been found that you can cut out some of the coding region to reduce its size, but without affecting its function."

Tags:gene, mutation, therapy