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Montgomery College - USMLE - Step 1
Enzymes and VitaminsEnzymesBiological catalystsUsually proteinsNames end in asePocket where reaction occurs is called the active site Molecule which reacts is called substrate Substrate fits into active site: induced fit model pH, temperature, met
Montgomery College - USMLE - Step 1
CriticalillnesspolyneuropathyCriticalillnesspolyneuropathyFrom=Criticalcaremedicine2002,8,302310Authors=WaltherN.K.A.vanMook,MD,andRiquetteP.M.G.HulsewEvers,MD :Abstract*Criticalillnesspolyneuropathy(CIP)=firstextensivelydescribedintheearly1980s
Montgomery College - USMLE - Step 1
A 56 Year Old Man withPleural EffusionAndrea Glassberg, MD, PhDOctober 29, 2002Case PresentationA 56 year old man presented to the emergencydepartment complaining of pleuritic chest pain anddyspnea on exertion.Three weeks prior to admission he dev
Montgomery College - USMLE - Step 1
Lesson 4 : Nutrition DisordersObesity and health consequencesPhysical Activity, Calories and Obesity:PhysicalThe Challenge of Advances in Technology Theepidemicofobesity,diabetesandthemetabolicsyndrome TechnologyandreducedphysicalactivityhTechnolo
Montgomery College - USMLE - Step 1
Lymphomas in the MediastinumMediastinal Large B Cell LymphomaMediastinal Large B Cell LymphomaCD20CD30Immunhistochemische DifferentialdiagnoseNodale DiffuseLarge B Cell LymphomaMLBCLCD20, CD79a++CD30, CD23-/++IgM, Light chain+ > --CD10+
Montgomery College - USMLE - Step 1
Managing dementia andParkinsons diseaseGraham LennoxAddenbrookes Hospital, CambridgeRegents College, September 2006Plan The concept of Lewy body disease Prodromes to dementia Dementia in Parkinsons diseasePathologyThe concept of Lewy bodydiseas
Montgomery College - USMLE - Step 1
Nasal PolypsMr Stephen OHanlonIntroduction Abnormal lesionsthat emanate fromportion of nasalmucosa orparanasal sinuses Benign polyps Other benign ormalignant tumoursNasal polyps Endoscopic viewof left nasalcavity. Polypprotruding fromuncin
Montgomery College - USMLE - Step 1
Neonatal SepsisAlicia Pacala, RN BSNpacalaay@alverno.eduPrepared for MSN 621 Advanced Pathophysiology (Spring 2006)Alverno CollegeWelcome!Instructions on use of Tutorial:Instructions What is Neonatal Sepsis? Objectives Causes SymptomsTo start Tuto
Montgomery College - USMLE - Step 1
OSTEOMYELITISOSTEOMYELITISM.RASOOLINEJAD,MDDEPATMENTOFINFECTIOUSDISEASETEHRANUNIVERSITYOFMEDICALSCIENCEOSTEOMYELITISOSTEOMYELITISINFLAMMATORYPROCESSINBONE&BONEMARROWACUTE&CHRONICPATHOPHYSIOLOGYPATHOPHYSIOLOGYHematogenousOsteomyelitisContiguou
Montgomery College - USMLE - Step 1
OsteoporosisNew Trends inPrevention and Treatment.Prof. Bari Kaplan MD2-4-2003 .The management ofpostmenopausal osteoporosisfirst focuses on identifying thewomans risk factors,then selecting measures that willreduce modifiable risk factorsthrou
Montgomery College - USMLE - Step 1
OsteosarcomaOsteosarcomaPresentedBy:OmarRamirezWhatisOsteosarcoma?WhatisOsteosarcoma?ThemostcommonprimarymalignantneoplasmofbonethatoccursinchildrenandyoungadultsAccountsfor60%ofmalignantbonelesionsinthefirsttwodecadesoflifeStatisticsStatistics
Montgomery College - USMLE - Step 1
PancreatitisDr Karan WadhwaMr JP 49 Sudden onset epigastric pain Radiates to back Relieved by sitting forward Nausea and Vomiting Fever PMH Known gallstones Heavy drinking (80-120 u a week) FH hypertriglyceridemiaExamination Shocked : BP 90/50
Montgomery College - USMLE - Step 1
Suzanne M. ThomasDawn BauerVivian Moughni1.2.3.4.5.6.7.8.9.10.Presentation OutlineSome facts about rabiesHistory of the rabies virusTransmissionSymptomsPrevalenceMorphology and genomeImportant viral proteinsReplication cycleDiagnosti
Montgomery College - USMLE - Step 1
Rift Valley FeverJeffrey Musser, DVM, PhDSuzanne Burnham, DVMTexas A&M UniversityCollege of Veterinary MedicineProfessor J.A.W. CoetzerUniversity of PretoriaDepartment ofVeterinary Tropical DiseasesRift Valley Fever- 2006RiftFever-Special than
Montgomery College - USMLE - Step 1
SalmonellaPraveen Rao, Sophia W. Riccardi, Danielle BirrerSeminar in Nucleic Acids-Spring 2004Prof. ZubaySalmonellaOverviewHistory and EpidemiologyMolecular BiologyClinicalWeaponizationOverviewSalmonella is a rodshaped, gramnegative, facultativ
Montgomery College - USMLE - Step 1
SalmonellaTyphiSalmonellaTyphiBySandyDoWhatisit?Whatisit?AbacteriaCausestyphoidfeverthataffects16millionpeopleannuallyandcauses600,000fatalitiesHasevolvedtheabilitytospreadfromtheintestinetothedeepertissuesofhumans,includingtheliver,spleen,and
Montgomery College - USMLE - Step 1
The Biology ofSchistosomiasisBy: Tricia Stone, Marielle Remillard & Tracy WrightSchistosomesmacroscopic parasite from the genus Schistosomacharacterized by significant sexual dimorphismSchistosoma=split bodyTypes of SchistosomesThree species affec
Montgomery College - USMLE - Step 1
seizuresJoseph Breuner, MD6/24/03GoalsHow to work up first seizure in an adulthow to order an eegwhich drugs for which seizuresstatusHow to work up first seizure inan adult Objectives 1. Was it a seizure? What kind? 2. Does the patient have ep
Montgomery College - USMLE - Step 1
CasePresentationCasePresentationLindaWhite,PASChiefComplaintChiefComplaintsIamshortwindedandtired.AlsowhenIeatitfeelslikethefoodsitsinmychest.HistoryofPresentIllnessHistoryofPresentIllnesss60yoAfricanAmericanfemalepresentswithahistoryofsevere
Montgomery College - USMLE - Step 1
SmallpoxCharlotte McKinleyJessica MidenceIzabella MessinaSmallpoxSmallpox is a serious, contagious and sometimesfatal disease.There is no specific treatment for smallpox, and theonly prevention is vaccination.The name smallpox is derived from the
Montgomery College - USMLE - Step 1
SPINA BIFIDAAn ongoing challengePresented by: Tino Cantu and Maggie SanchezSpina BifidaSpina Bifida latin word for split spine. Most common group of birth defects called neural tube defects (NTD). The neural tube develops into the brain and spinal cor
Montgomery College - USMLE - Step 1
SyphilisSexually Transmitted DiseaseSurveillance 2003Division of STD PreventionSyphilis Reported cases by stage of infection: United States, 19412003Cases (in thousands)600P&SEarly LatentTotal Syphilis4803602401200194146515661667176
Montgomery College - USMLE - Step 1
TetanusPhilip L. Pokorski, Ph.D.University of MichiganDearbornDepartment of BiologyTetanusCaused by Clostridium TetaniGram positiveSpore-formingAnaerobic rodReservoirSpores of C. tetani are found in soilsthroughout the worldSpores are very res
Montgomery College - USMLE - Step 1
ToxoplasmosisParasitologaDra.MarisaTorresJunio2001Toxoplasmosis CIE10B58 zoonosisparasitariadelhombre,mamferosyavesproducidaporunprotozoococcidioelToxoplasmagondii enelhombreestainfeccineshabitualmenteasintomtica,lasformasclnicasvarandependiendoe
Montgomery College - USMLE - Step 1
TrypanosomiasisTrypanosomiasisAmericanaParasitologaDra.MarisaTorresJunio2001GeneralidadesGeneralidadesssssEnfermedaddeChagasCIE10B57infeccinzoonticaparasitariaagenteinfeccioso protozooflageladoTrypanosomacruziGeneralidadesGeneralidadess
Montgomery College - USMLE - Step 1
CCr Bun/Cr CCr 0.10~0.15 ml/min/kg ( )( )( )( )( )( ) 1~2
Montgomery College - USMLE - Step 1
Grand RoundsAndy Chien, MD, PhDUniversity of WashingtonDivision of DermatologyAndys previous grand rounds908085707560Time(min)7060?50403020100SweetsStem cellsEosinophilsToday(projected)Andys previous grand rounds Total time for
Montgomery College - USMLE - Step 1
AstheworldTurnsSalehFaresAalAliFRCPR3Objectivetobeaddressed:Objectivetobeaddressed:Differencebetweendizzinessandvertigo. Diagnostic approach to True vertigo. Characteristics of peripheral vertigo. Characteristics of central vertigo. Treatment Con
Montgomery - ACCOUNTING - ac 201
Plant assets are resources that have physical substance (a definite size and shape), are used in the operations of a business, are not intended for sale to customers, are expected to provide service to the company for a number ofyears, except for lan
Montgomery - ACCOUNTING - ac 201
Cost Principle - requires that companies record plant assets at cost.Cost consists of all expenditures necessary to acquire an asset and makeit ready for its intended use.
Montgomery - ACCOUNTING - ac 201
Revenue expenditure costs incurred to acquire a plant asset thatare expensed immediately.Capital expenditures - costs included in a plant asset account.
Montgomery - ACCOUNTING - ac 201
Cost - cash paid in a cash transaction or the cash equivalent pricepaid.Cash equivalent price is thefair value of the asset given up orfair value of the asset received,whichever is more clearly determinable.
Montgomery - ACCOUNTING - ac 201
Plant assets:Determining the cost of plant assetsAccounting for plant assetsAnalyzing plant assets
Montgomery - ACCOUNTING - ac 201
LandAll necessary costs incurred in making land ready for itsintended use increase (debit) the Land account.
Montgomery - ACCOUNTING - ac 201
Costs typically include:1.1)cash purchase price,1.2)closing costs such as title and attorneysfees,1.3)real estate brokers commissions, and1.4)accrued property taxes and other liens on theland assumed by the purchaser.
Montgomery - ACCOUNTING - ac 201
Land illustrationIllustration: Assume that Hayes Manufacturing Company acquires realestate at a cash cost of $100,000. The property contains an old warehousethat is razed at a net cost of $6,000 ($7,500 in costs less $1,500 proceedsfrom salvaged mater
Montgomery - ACCOUNTING - ac 201
Land improvementsIncludes all expenditures necessary to make the improvementsready for their intended use
Montgomery - ACCOUNTING - ac 201
Land improvement examples Examples: driveways, parking lots, fences, landscaping, andunderground sprinklers. Limited useful lives. Expense (depreciate) the cost of land improvements over their usefullives.
Montgomery - ACCOUNTING - ac 201
BuildingIncludes all costs related directly to purchase or construction
Montgomery - ACCOUNTING - ac 201
Building Purchase costs: Purchase price, closing costs (attorneys fees, title insurance,etc.) and real estate brokers commission. Remodeling and replacing or repairing the roof, floors,electrical wiring, and plumbing.
Montgomery - ACCOUNTING - ac 201
Building Construction costs: Contract price plus payments for architects fees, buildingpermits, and excavation costs.
Montgomery - ACCOUNTING - ac 201
EquipmentInclude all costs incurred in acquiring the equipment andpreparing it for use
Montgomery - ACCOUNTING - ac 201
Equipment costs: Cash purchase price. Sales taxes. Freight charges. Insurance during transit paid by the purchaser.
Montgomery - ACCOUNTING - ac 201
Equipment illustration:Illustration: Lenard Company purchases a delivery truck at a cash price of$22,000. Related expenditures are sales taxes $1,320, painting and lettering$500, motor vehicle license $80, and a three-year accident insurance policy$1,
Montgomery - ACCOUNTING - ac 201
LeaseA lease is a contractual agreement in which the owner of an asset (lessor)allows another party (lessee) to use the asset for a period of time at an agreedprice.
Montgomery - ACCOUNTING - ac 201
Some advantages of leasing1. Reduced risk of obsolescence.2. Little or no down payment.3. Shared tax advantages.4. Assets and liabilities not reported
Montgomery - ACCOUNTING - ac 201
DepreciationProcess of allocating to expense the cost of a plant asset over its useful(service) life in a rational and systematic manner.
Montgomery - ACCOUNTING - ac 201
Depreciation costs: Process of cost allocation, not asset valuation. Applies to land improvements, buildings, and equipment, notland. Depreciable, because the revenue-producing ability of assetwill decline over the assets useful life.
Montgomery - ACCOUNTING - ac 201
Factors in Computing Depreciation:CostUseful lifeSalvage value
Montgomery - ACCOUNTING - ac 201
Depreciation MethodsManagement selects the method it believes best measures an assetscontribution to revenue over its useful life.Examples include:(1) Straight-line method.(2) Declining-balance method.(3) Units-of-activity method.
Montgomery - ACCOUNTING - ac 201
Straight-LineExpense is same amount for each year.Depreciable cost = Cost less salvage value.
Montgomery - ACCOUNTING - ac 201
Straight-line example:
Montgomery - ACCOUNTING - ac 201
Straight-line in journalDepreciation expense2,400Accumulated depreciation2,400
Montgomery - ACCOUNTING - ac 201
Declining-Balance Accelerated method. Decreasing annual depreciation expense over the assets useful life. Double declining-balance rate is double the straight-line rate. Rate applied to book value.
Montgomery - ACCOUNTING - ac 201
Declining-Balance journalDepreciation expense5,200Accumulated depreciation5,200
Montgomery - ACCOUNTING - ac 201
Units-of-Activity Companies estimate total units of activity to calculate depreciationcost per unit. Expense varies based on units of activity. Depreciable cost is cost less salvage value.
Montgomery - ACCOUNTING - ac 201
Units-of-Activity journalDepreciation expense 1,800Accumulated depreciation1,800
Montgomery - ACCOUNTING - ac 201
Comparison of Depreciation Methods:
Montgomery - ACCOUNTING - ac 201
Comparison of Depreciation Methods in graph:Each method is acceptable because each recognizes the decline in servicepotential of the asset in a rational and systematic manner.
Montgomery - ACCOUNTING - ac 201
Depreciation and Income TaxesIRS does not require taxpayer to use the same depreciation method on the tax return thatis used in preparing financial statements
Montgomery - ACCOUNTING - ac 201
IRS and straight-lineIRS requires the straight-line method or a special accelerated-depreciationmethod called the Modified Accelerated Cost Recovery System(MACRS).MACRS is NOT acceptable under GAAP.