Saturday, November 30, 2019

Jaelen Venable Essays - Films, Groundhog Day, Woodstock, Illinois

Jaelen Venable English 101 Dr. Barber October 15 2015 Groundhog Day If some say history repeats itself, how can we change it? In Harold Ramis's Groundhog Day, Phil Connors, a cocky self-centered weather forecaster, is stuck in time, causing a reoccurrence of the same day. Phil tries different things to get out of the time loop, but essentially nothing is working. A particular scene that stands out throughout the movie is the scene with the homeless man on the street, this is when Phil finally discovers what his purpose in life is. In this scene, Phil passes the homeless man each day not caring whether he has a meal to eat or a roof to sleep under. Then, when Phil gets stuck in this time loop he decides to give the homeless man money to hopefully change the reoccurring loop. As the movie progresses, Phil sees the homeless man dying. Phil then tries to do more so that he can save the homeless man, this aids him in finding his purpose in life. In the beginning of the film, Phil Connors is very selfless, only looking to please himself while not considering others in the process. A life of selfishness is not a good life to be lived. Phil is a middle-aged man that has a steady career and seems to be well off. He does not help the poor homeless man that he continues to see on the street for a long period of time. Phil was blinded by his own selfish ambition to help this man out. Five scenes go by before Phil actually decides to help the homeless man and even then he was still reluctant in aiding him. Phil says "I killed myself so many times I don't even exist anymore" (Groundhog Day) because he has not found his purpose in life yet. Initially, Phil was not helping the homeless man because it was the right thing to do, on the other hand, he helped him because he hoped it would change time and he'd be able to get out of the never ending Groundhog Day. Finally, when he ends up giving the homeless man some money it seems to not change anything. Could this be because he was only looking out for his best interest? Phil then proceeds to give him even more money, but once again it still has no effect. Helping others only to benefit yourself is still selfish. Phil Says "I was in the Virgin Islands once. I met a girl. We ate lobster, drank Pina Coladas. At sunset we made love like sea otters. That was a pretty good day. Why couldn't I get that day over and over and over?" (Groundhog Day) This quote not only shows how selfish Phil is at this point in his life but also how he wishes that he could have been stuck in a day that was more beneficial to him. In the next few scenes with the homeless man, Phil sees the poor man dying even after he gave him money. Phil sees that his help was not enough, so he continues to try everything and anything he can to save the homeless mans life. This is when we, the audience, see Phil having a change in heart. It is only through the experience we accumulate in our lives, that we can learn and grow from our mistakes. Phil's experience with the homeless man leads him to better himself and change his ways to save this mans life. Once Phil realizes he cannot save the homeless man each day he goes on a path of helping everyone in the city of Punxsutawney. Phil Is inspired and finds his purpose in life. He is no longer selfish and starts to put others before himself. This is why he was able to break out of the time loop and continue with his regular life. The scene with Phil and the homeless man can be a great learning tool for everyone. We should not be self-centered and consider others before ourselves. This will lead to a life of bitter loneliness. Once Phil starts helping people you can see his life start to change and him become a happier person. Phil transforms

Tuesday, November 26, 2019

A Comparison Of Displays At The National Gallery And Tate Modern The WritePass Journal

A Comparison Of Displays At The National Gallery And Tate Modern Introduction: A Comparison Of Displays At The National Gallery And Tate Modern ).   It is this matter of communicative vision versus skilled labor that is the crucial difference in the curating of the 18th to early 20th century display at the National Gallery and the Transformed Visions display at Tate Modern. Vision is here defined as the concept or thinking around the message communicated by the art while the definition of labor is a combination of meticulous work and technique. Both displays show a variety of work painted, sculpted and conceived by artists moving away from the realistic painting school – and by realistic I mean painted to approximate our physical, observable world or to be â€Å"physically truthful† if you will – and moving towards an art of emotional truth. As both displays contain mainly relatively new art and artwork that is conceptual – albeit to a very varying degree – the essay will instead focus on the curating of the displays and the interpretation of what is important about a specific artwork and by extension about art itself. According to Cecilia Anderson (2007, p,72) ‘the curatorial challenge is to situate what at first may†¨seem like vastly different ideas and create coherence.’ The focus of the argument is therefore on how order and information provided creates this coherence. Despite the fundamentally similar impetus for the creation of the artworks displayed, the two galleries diverge in their displays’ interpretation of the importance of vision and labor on the following three points: The focus created by title of and initial information about the display The type of information provided in the wall-text The layout – i.e. the division and content of separate rooms – in the display A Comparison of   Displays The first contrast between the two galleries is the difference in the initial contact between the observer and the display. While Tate Modern has given its display the title Transformed Visions, the National Gallery simply display their collection under the heading 1700 to 1900 or 18th to early 20th century. ‘Transformed Visions’ clearly indicates an emphasis on the driving forces behind the artworks themselves, and it is quickly derived that the art displayed within will be of a conceptual nature to a large extent.   This impression is further confirmed by the information given about the purpose of the display; ‘After the Second World War, artists forged a new kind of expressive abstraction. This wing looks at the ongoing presence of the human figure within such works, as well as wider responses to violence and war, and the tendency towards contemplative immersion exemplified by Mark Rothko’s Seagram  Murals.’ (Tate Modern, 2012) The expression ‘ongoing presence of the human figure’ suggests a transformative quality to this figure, making the human conceptual rather than an absolute physical form.   In some cases, like in Giacometti’s ‘Man Pointing’ (see bibliography for illustrations of this and all further mentioned artwork) or Francis Bacon’s ‘Seated Figure’, the human form is abstracted and twisted in some way, yet still clearly approximating a human form – much in the same way as less realistic paintings like Degas’ ‘Combing the Hair’ or Daumier’s ‘Don Quixote and Sancho Panza’ exhibited towards the end of the National Gallery display. In other works like ‘Head I’ by Philip Guston the human figure is highly abstracted – being merely a silhouette of a possible head, much in the same way a ball could be mistaken for one in thick fog – and yet others abandon the physical figure altogether.   Jackson Pollock’s ‘Yellow Islands’ is not a portrait of flesh, but of the psyche.   As the wall-text explains: ‘By dripping and pouring paint, [Pollock] was able to work in a free and intuitive way, his thoughts and feelings finding direct expression in the rhythmic patterns he created.’ Thus in a way, Pollock’s painting is a self-portrait of his own mind, a new kind of human figure. In contrast to this focus on the mind behind the matter, the National Gallery’s naming of and information about their display places its works of art in a temporal and historical framework rather than an artistic thought.   Most obvious is of course the name of the display; the visitor is instantly made aware of when the art he/she will see was created, yet not what it is about, unlike the Tate display which suggests a post-war period, yet does not limit itself to that only. Furthermore, the information provided about the display, as a whole, positions it historically: ‘it became more common for artists to paint smaller works that were exhibited and sold through art dealers and public exhibitions. In the 19th century, art movements [†¦] emerged, as did the idea of the independent artist who rebelled against the official art establishment.’ (National Gallery, 2012) Thus the display information draws focus to a history of art within the confines of merchants, movements and commissions rather than ideas, ideals and thoughts within the movements mentioned. Similarly, the second point of difference – the information provided in the wall-text – is also a matter of focus.   As the National Gallery display covers quite a lot of time the information they provide about the works centers on biographical, historical and technical facts. Tate Modern, on the other hand, provides wall-text with some technical points, but brimming with information about the conception of the work, the ideas acted upon and the message the artist wanted to convey. Take for example the wall-text provided for Degas’ ‘After the Bath, Woman Drying Herself’ at the National Gallery: This densely worked pastel is executed on several pieces of paper mounted on cardboard. [†¦] This work is one of a series of similar subjects dating from this period, when bathers and dancers were the artists principal themes. Here Degas has exploited the flexibility of the pastel medium, creating sumptuous textures and blurred contours which emphasise the movement of the figure.’ (National Gallery, 2012) Then compare it to the information provided by Tate Modern about ‘Seated Figure’ by Francis Bacon: ‘Bacon’s portraits are explorations of the human condition as much as they are character studies [†¦] They also represent a complex exploration of pictorial space: the figure is simultaneously posed among some elegant items of furniture and confined within a box-like frame. This device, which was one of Bacon’s trademarks, underlines the sense of isolation as well as generating a claustrophobic psychological intensity.’ (Tate Modern, 2012) While the text in the National Gallery display talks of the ‘pieces of paper mounted on cardboard’, the ‘flexibility of the pastel medium’ and Degas’ use of bathers and dancers as themes, the text from Tate Modern comments on the artist’s general work as ‘character studies’, the box underlining a ‘sense of isolation as well as generating a claustrophobic psychological intensity.’   The first is about artistic fact, the second about interpretation of emotional artistic intent. Though these are merely two examples, the displays as a whole follow these lines in their wall-texts throughout. This prioritizing of information around the art further underlines the difference in approach taken by the two galleries; the National Gallery’s display – spanning over two centuries – focuses on the evolution of techniques and surrounding circumstances while Tate Modern’s display, with its snippet of a time frame, investigates the ideas of that time more closely.   Both provide relevant information to their aim. Finally, there is the matter of the division and content within the displays themselves.   The National Gallery’s display is divided into 13 rooms, each with an art historic theme like ‘France 1700-1800’ (room 33), ‘Canaletto and Guardi’ (room 38), ‘Degas and Art Around 1900’ (room 46) or ‘The Academy’ (room 41).   Thus the National Gallery enforces the perception of art in a fixed, historical timeline through which the visitor can trace the evolution of themes, techniques, establishments or artistic development within a nation.   This layout of the display makes the National Gallery an institution for the study of art history, but perhaps it is less suitable than the Tate Modern for the study of message-loaded art. The layout of Transformed Visions is all about the artistic impetus behind the work.   The rooms are equipped not according to time period or artists, but according to the ideas the artists have in common.   It is a different take on how to show the evolution of art.   The display begins with alternative conceptions of what it means to display the human figure as the human itself.   Germaine Richier’s ‘Shepherd of the Landes’ depicts a French shepherd who has become one with his stilts ‘achieving an insect-like adaptability’ (Tate Modern, 2012) and the caption on the wall comments on this as ‘striking a chord with the bleak image of humanity prevalent in Europe after the Second World War’ (Tate Modern, 2012). Moving from this concept of alternative images of the human figure itself, the display moves through ‘This Exquisite Forest’ – a web-based art project encouraging public contribution i.e. an abstracted virtual imprint of human life and connection, and finally leaves the visitor with the idea that the human figure does not have to be a figure at all.   Mark Ruwedel and Ursula Schulz-Dornburg’s photographies towards the end of the display present the idea that things like bomb craters and train stations   are ultimately imprints of humans because they are human-made, and in the very last room of the display finding nothing but Iranian flags stained by pollution cements the idea of extensions of humanity as humanity itself. While the National Gallery’s display moves chronologically through the time of art, Transformed Visions includes works from outside the era of its theme (post-war, see Room 5 of the display for example) in order to showcase the influences on the artist.   In this way both the National Gallery and Tate Modern trace the historical placement of the art in the display – the National Gallery through linear history, allowing the art to show for itself who has been influenced by what, and the Tate Modern creates an alternative history traced through impact and idea. It can in fact be said that both the 18th to early 20th century display and Transformed Visions concern themselves with history as the primary and optimal way of displaying art.   The difference is in how the displays consider history to move.   While Tate Modern takes a conceptual approach to art history – the concept being that a linear history can be traced through ideas rather than events and physical happening – the National Gallery’s display centers on a traditional, physical history. However, the question is not, after all, a question about mind or matter.   Rather, it is a question about the mind in the matter.   One display sends a message from Whistler – indeed the National Gallery’s choice in display layout and information conveys an inclination towards Whistler’s idea – ‘art for art’s sake’ (Ten O’clock Lecture, 1885) – whilst the other is all about art as a mouth piece for political, philosophical and aesthetic issues. The 18th to early 20th century display at the National Gallery is designed to give minimal interpretation of the artworks.   Instead the display is designed for the observation of the development of artistic ideas – artistic here meaning ideas about the making of the art and the art itself – to appreciate the craftsmanship that went into making it and to enjoy the impression left by well-made art. Transformed Visions is to the contrary all about art engaging in a political conversation with its surroundings.   The focus is not necessarily on the craftsmanship that goes into making the piece but rather on what the piece means.   While Hirschhorn’s ‘Candelabra with Heads’ may not require a lot of artistic craftsmanship – it is after all just mannequin heads gaffa-taped onto obscure lumps and a pole – it certainly requires artistic vision. Therefore, as stated in the introduction, the main contrast between the two displays is the matter of artistic labor and technique versus artistic vision and message. Both displays show a variety of work conceived by artists moving away from the realistic painting school – though of course the National Gallery’s display due to time span does begin in a more classicist strand of art – and moving towards a more emotionally and intellectually expressive form of art. Conclusion According to Joseph Ishikawa (1961, p. 238) ‘it is of prime importance for the museum man to know what he is peddling, to what he is converting people, why he is parting people from their money to support a particular program.’ In other words; in order to create a good display a curator must understand not only what the individual painting is saying but the display as a whole, and therefore deciding what information to provide visitors with varying knowledge with, becomes a crucial element of the display itself and therefore the focus of this essay. Despite the fundamentally similar impetus for the creation of the artworks exhibited, the two displays diverge in their choice of focus on aspects of the art. The National Gallery’s 18th to early 20th century display, is chronological and historical with a focus of information about the style of the artwork, the biographical details around the subjects and the artist and detailed information about the artistic movements and developments in techniques and thinking around art that all went into creating the work discussed. The Tate Modern Transformed Visions display presents a different chronology – a chronology of thought.   The focus of the display is post-war thinking on humanity but where the idea fits, the time of creation of a work of art is insignificant and works like Joseph Mallord William Turner’s ‘Yacht Approaching the Coast’ – painted over a century before most of the works in the rest of the display – are still featured because of their influence, importance or other relation to the more contemporary artworks in question. The display in the National Gallery, taking up a full wing of an established institution, placed in a historical building with grand arches and great historical standing effectively canonizes the artworks on display the art itself is the message. The Tate Modern display in the barren rooms of a modern building with   modern ideas is a look into the recent past that casts a reflection into the future – an idea that the political or philosophical message of the art might override the appreciation of aesthetically pleasing forms. Ultimately, both displays concern themselves with the past of art and how it reflects on the present world of art and the direction it might be heading in the future. Art is not, after all, mind over matter, a choice of idea or aesthetic, but rather a combination of all four into different modes of expressions emphasising different concepts at different times and in different ways. REFERENCE LIST Reading: Anderson, C., 2007. Madrid Abierto: Curatorship, Public Art and the City, Building Materials [e-journal] 17, Available through: JSTOR [url: jstor.org/stable/29792339 ] [Accessed 21 November 2012) Brainy Quote, 2012, James Whistler Quotes [online] Available at: brainyquote.com/quotes/quotes/j/jameswhist382345.html [Accessed on 17 November 2012] Ishikawa, J., 1961, Curatorship Training and Museology, Art Journal [e-journal] 20 (4) Available through: JSTOR [url: jstor.org/stable/774392] [Accessed 21 November 2012] James McNeill Whistler, 1885, Ten O’clock Lecture, Public lecture, Princes Hall [online] Available at: whistler.arts.gla.ac.uk/miscellany/tenoclock/ [Accessed on 18 November 2012] National Gallery, 2012, 18th to early 20th century: Collection Overview [online] nationalgallery.org.uk/paintings/collection-overview/collection-overview/*/viewPage/5 [Accessed on 16 November 2012] Tate Modern, 2012, Tate Collection Displays: Transformed Visions [online] Available at: tate.org.uk/whats-on/tate-modern/display/transformed-visions [Accessed on 16 November 2012] Tate Modern, 2012, Museum Map [online] Available at: tate.org.uk/download/file/fid/20671 [Accessed on 18 November 2012] Think Exist, 2012, James Whistler Quotes [online] Available at: http://thinkexist.com/quotation/an-artist-is-not-paid-for-his-labor-but-for-his/1273394.html [Accessed on 17 November 2012] Works without available illustration: Hirschhorn, T., 2006, Candelabra with Heads (London: Tate Modern Collection Displays) Ruwedel, M., 1999, printed 2008, Crater #1 (London: Tate Modern Collection Displays) Schulz-Dornburg, U., 2003, From Medina to Jordan Border, Saudi Arabia (London: Tate Modern Collection Displays)

Friday, November 22, 2019

College Term Paper Topics

College Term Paper Topics College Term Paper Topics The modern system of education is getting broader every day expanding the stores of study information gathered as important knowledge and at the same time closing up as a mouse trap for the student, that desiring to learn, get tight deadlines and great load of homework. Among all of those study troubles homework is the most problematic assignment. First of all, unlike the work which you are to do at class, at home you are cut off the group study process and have to do it on your own. Moreover, there is no professor around to give you a helping hand. Homework is mostly assigned in form of written works which makes it even harder. Not only you have to know the material from the class but you are also supposed to put it on the college term paper with a fluent language to make your assignment readable. This can be all done at a more or less corresponding level since it all comes with experience and practice. Term papers are the most unfavored written assignments for students. Not because they are hard to write or can have different format, its just that it at times becomes very challenging to get a college term paper topic. Imagine that you are writing a college term paper as well as the other hundreds of students at your college. To make this assignment grade winning you have to find a delicious topic for it. Nevertheless, how can it be exclusive and appealing to the reader if the rest of the students are thinking about that, too. You dont get much space to move the thoughts around. Considering that selection of the topic is the most important in the writing of the college term paper it is sometimes better to get help from your professor, classmate, academic sources or professional online writing help. If you need custom college term papers, you can order them from our college paper writing service.

Thursday, November 21, 2019

Levis Advertising Analysis Research Paper Example | Topics and Well Written Essays - 750 words

Levis Advertising Analysis - Research Paper Example The advertisement illustrates a young buyer, with a less-dapper appearance, engaging in environmental connection by crawling through mountainous grasslands, clearly enjoying the experience with natural lifestyle. Using Levi’s Jeans as the appropriate clothing for this type of activity, it illustrates how the brand attempts to connect to naturalism, spontaneity, and in some degree rejection of urban lifestyle. Levi’s is working as the catalyst product to help youths who are either frustrated with urbanism and the fast-paced lifestyle of large city living or to remind consumers that Levi’s is the most appropriate brand for natural living because of its rich history during a historical period of development in the nation. Levi’s relies heavily on its brand equity for its very long history of product achievements and brand preference, which is illustrated by the type of consumer that most largely uses Levi’s products. People who are in their 20s and early 30s are experiencing what psychologists refer to as a quarter-life crisis, growing more frustrated with mundane and mediocre lifestyles (Macrae 1). Levi’s understands its buyer market preferences, those who get proverbially lost in the shadows of society in large urban environments with high populations and extremely diverse lifestyles associated with music, entertainment and outward socialization. Thus, Levi’s attempts to illustrate that it can serve as a motivator for individuals who want to break free from this mundane living and reconnect with their individualism, traditionalism, and natural preferences.

Tuesday, November 19, 2019

MPH502 - Introduction to Public Health Module 1 - Case Essay

MPH502 - Introduction to Public Health Module 1 - Case - Essay Example d consequences on public whereas, personal health weighs the consequences and significance of health activities and effects of interventions as they impact an individual’s life and health conditions. The health awareness programs are of great significance for public health stability. The health interventions and awareness programs are making life of people healthier and better since knowledge about disease and epidemics empower them to abstain from health risking habits and attitudes. The awareness programs further work and benefit for a longer time period as the knowledge once gain profits people for an extensive time period. The information, education and awareness about health issues is being publicized by a number of programs including Safe and drug-free School programs, Let’s Move (obesity awareness program), Sex and HIV educational programs and so on. These programs help people realize the impact of certain dietary, intake and routine habits on their health and life. The information about the devastating effects of certain activities, stop them from repeating such habits and enable them to adopt healthier life style. Hence educational and awareness programs are of g reat importance in controlling and stabilizing the public health. The greatest reduction in morbidity and mortality is resulted as a decline in deaths from coronary disease. The reduction in coronary disease is accompanied by a reduced smoking population, a decline in blood pressure levels, improved medical care facilities and better dietary habits. Reduced smoking, better dietary habits and enhanced health care facilities did not only reduce the mortality rate by coronary disease but have also helped in stabilizing the worsening health conditions of public. However, alcoholism, obesity and stress are increasing the risk of coronary disease (AHA). Increasing trend of fast food, unavailability of healthy food and increasing stress level due to competition in the society and industry lead to

Saturday, November 16, 2019

Effects of Plagiarism to the Students Essay Example for Free

Effects of Plagiarism to the Students Essay In life especially in any learning institutions, it is inevitable to engage oneself with other people’s ideas, stories and researches. Most of people’s knowledge is acquired from previous knowledge that is written and said. But people can also create their own idea from others’ works or through experiences. However, owning one’s thought is another story, it is considered stealing or corruption. Stealing a person is called kidnapping or abduction but stealing a person’s ideas or writing is called plagiarism. Idea is like a property, someone owns it. Plagiarism is against the law not only because it is a form of stealing but because its effects are very destructive to the morality of those who practice it and to the society as a whole. In academic world, plagiarism is a serious offense. Plagiarism is not only a personal matter between a student and a teacher but ultimately it is an issue of violating the moral code of learning, reversing the meaning of education itself (White, 1999). The continuous growth of Information Technology makes it easier for the students to copy and plagiarize. Plagiarism not only threatens the very foundation and purpose of academic system but plagiarism is a destructive activity that terrorizes the students’ sense of morality and values. Education is not only for the purpose of acquiring knowledge and information but education also allows students to discover their skills and intellectual capabilities. Education also trains and gives students opportunity to develop one’s character to become productive members of the society in the future. Committing plagiarism however is a missed opportunity for students’ self discovery, development and academic learning. Moreover, it threatens the sense of integrity and fair play to those who practiced it. When students became accustomed to plagiarism and stealing, it will soon become a way of life until it eventually becomes their comfort zone. There is a big possibility that after graduation, they will stay in that comfort zone. Acting plagiarism also hinders the teachers to truly monitor the learning development of a student, to know their ideas and to asses the things that they still have to work upon. When discovered, an atmosphere of distrust will be established between the class and the teacher. The teacher with skepticism will be having a difficulty identifying which is real and which is plagiarized, doubting student’s skill in writing, which may result to bias assessment. When students commit plagiarism, they reject the chance to learn something new, to widen their horizon in the world of knowledge and they hinder themselves to develop their own opinions, to give alternate perspective and analysis. These things may also affect the communication skills of the students. Since plagiarism hinders them to acquire more wisdom and information, they won’t be able to talk confidently in front of many people because of their limited knowledge. Act of plagiarism also threatens the concept of receiving grades. At the end, there is no sense of satisfaction. Those who practiced plagiarism eventually put their self worth in jeopardy. These effects of plagiarism in the students will affect their lives. Reference: Buranen, Lise. Roy, Alice Myers (1999). â€Å"Student Plagiarism as an Institutional and Social Issue by Edward M. White†. NewYork US. SUNY Press

Thursday, November 14, 2019

Free Grapes of Wrath Essays: Religion in The Grapes of Wrath :: Grapes Wrath essays

Religion in The Grapes of Wrath  Ã‚      In The Grapes of Wrath the author, John Steinbeck, presents religion in several ways including the fanaticism of the Sin Watchers, Jim Casy’s parallel character to Jesus Christ, and through the use of symbolism throughout the novel.   Through these methods, Steinbeck weaves a web in which religion is presented as a double-edged blade; one can go to the path of being truly a devout, kind person, or one can choose the path of zealously, condemning all who would oppose or go against their views.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The Sin Watchers represent the epitome of religious zeal.   They force their ideals upon others, and they point out the sinful ways of their fellow camp-mates.   These people Steinbeck presents as evil aberrations who disrupt the otherwise peaceful life at the government camp.   The most viewed Sin Watcher was the woman who berated Rose Of Sharon for her â€Å"sinful† ways.   This horrid woman told Rose Of Sharon that because of the hug-dancing and other fun activities, the baby would be stillborn.   Sadly, the baby was born dead, but not necessarily due to Rose Of Sharon’s activities.   This woman instilled in Rose Of Sharon the idea that it was her fault that the baby did not survive.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Jim Casy’s actions bore a close resemblance to the actions of Jesus Christ.   In the time the book was published, this was viewed as an act of blasphemy.   As discussed in class, many of the acts, trials, and tribulations of Jim Casy (along with the ominous JC initials) parallel those of Jesus.   Jim Casy represents the epitome of personal reverence, despite his renunciation of preaching.     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Throughout The Grapes of Wrath, religious symbols crop up, further explaining the significance of the section.   One use of symbolism is that when on the road to California, Tom encounters a snake.   Already established in the novel is the fact that to the Goads, California represents a place of great wealth, freedom, and prosperity.   It is a Garden of Eden, so to speak.   The Garden of Eden had a serpent who brought the Wrath of God upon Adam and Eve.   The serpent supplied them with the forbidden fruit.   California is forbidden to outsiders and migrants.

Monday, November 11, 2019

Why We Sleep

WHY WE SLEEP The Functions of Sleep in Humans and Other Mammals J. A. Horne Published by Oxford University Press 1988 Contents CHAPTER 1 Introduction 1. 1Early Sleep Theories 1. 2Daily Sleep and Wakefulness 1. 3Measuring Sleep References CHAPTER 2 Sleep Deprivation 2. 1Problems with Animal Experiments 2. 2Recent Animal Experiments 2. 3Some Problems with Human Experiments 2. 41896 – The First Real Sleep Deprivation Experiment on Humans 2. 5The Longest Study – 264 hours Without Sleep 2. 6Abnormal Behaviour 2. 7The Longest Study With More than One Subject – 205 hours 2. The Walter Reed Experiments 2. 9Motivation and Cerebral Impairment 2. 10Tasks Sensitive to Sleep Deprivation 2. 11Higher Levels of Cerebral Function 2. 12Spare Cerebral Capacity 2. 13Performance Measures Are Too Limited 2. 14Two Types of Sleepiness ? 2. 15Short-Term Sleep Restriction 2. 16Age and Sleep Deprivation 2. 17Does Repeated Deprivation Produce Immunity to Sleep Loss ? 2. 18Can Sleep Deprivat ion Effects be Sped Up or Slowed Down ? 2. 19Do Long and Short Sleepers Differ in Their Recovery Sleep ? 2. 20Epilepsy 2. 21Other Effects On the Human EEGReferences CHAPTER 3 Physiological Effects of Sleep Deprivation 3. 1The First Major Physiological Study – Kleitman, 1923 3. 2The Next Fifty Years 3. 3Body Restitution and Sleep 3. 4Effects on Exercise 3. 5The Control of Body Temperature (Thermoregulation) 3. 6Other Aspects of Homeostasis 3. 7Update on Hormone Changes 3. 8The Immune System 3. 9Conclusions about Sleep Deprivation in Humans References CHAPTER 4 Body Restitution and Sleep 4. 1Tissue Restitution : Protein Turnover and Cell Division 4. 2Factors Influencing Protein Turnover and the Cell Cycle 4. Feeding and Protein Turnover 4. 4Mitosis, Sleep and Physical Activity 4. 5Metabolism During Sleep and the Energy Cost of Restitution 4. 6Cell Energy Charge and Sleep 4. 7Human Growth Hormone Release During Sleep 4. 8Other Hormonal Changes During Human Sleep 4. 9Thyroid Acti vity and Sleep – Body Versus Brain Restitution 4. 10The Effects of Exercise on Sleep – Background 4. 11Is Body Heating the Key ? 4. 12Conclusions References CHAPTER 5 Waking Awareness, Subsequent Sleep, and Cerebral â€Å"Restitution† 5. 1Background 5. 2Influences of Wakefulness on Subsequent Sleep 5. SWS Changes over the Night, and â€Å"Models† of SWS 5. 4Brain Work During Wakefulness 5. 5Increased Awareness during Wakefulness and Subsequent Sleep 5. 6Reduced Sensory Stimulation during Wakefulness 5. 7SWS Reductions in Psychiatric Disorders 5. 8SWS and Ageing 5. 9SWS Deprivation 5. 10Brain and Behaviour During SWS 5. 11Cerebral Restitution During SWS ? 5. 12Sleep â€Å"Substances† and Immunoen hancement 5. 13Conclusions References CHAPTER 6 Core and Optional Sleep 6. 1Introduction 6. 2Natural Long and Short Sleepers amongst Humans 6. 3Can the Normal Sleeper Adapt to Less Sleep ? . 4Sleep Extension 6. 5Are We Chronically Sleep Deprived ? 6. 6The C ircadian Timing of Sleep 6. 7Abnormalities in the Timing of Sleep 6. 8Insomnia 6. 9Stage 2 Sleep 6. 10Conclusions References CHAPTER 7 Sleep in Other Mammals 7. 1Dolphins 7. 2Laboratory vs. Natural Habitats 7. 3Statistical Analyses of Mammalian Sleep 7. 4Sleep – the Immobiliser and Energy Conserver for Small Mammals 7. 5More Energy saving if Sleep develops into a Torpor 7. 6Night versus Day Sleeping Mammals 7. 7Food, Feeding Behaviour and Cerebral Development 7. 8Encephalisation 7. 9Conclusions so Far 7. 0Infancy References CHAPTER 8 REM Sleep 8. 1Perspectives on Dreaming 8. 2Memory, Homeostatic, Sentinel, and Motivational Theories 8. 3Abundance of REM Sleep in Early Life – The Ontogenetic Hypothesis 8. 4Sleep After Increased Learning 8. 5REM Sleep Deprivation in Animals – Background 8. 6REM Sleep Deprivation, Learning and Drive Behaviour 8. 7REM Sleep Deprivation in Humans 8. 8Brain Protein Synthesis and Related Findings 8. 9Conclusions so Far 8. 10Similarities between REM Sleep and Wakefulness 8. 11Keeping Cool 8. 12Keeping Warm 8. 13Increased Heat Production without Shivering . 14Thermoregulation in REM Sleep Reverts to the Foetal Level 8. 15Conclusions About REM Sleep References EPILOGUE Why Do We Sleep ? CHAPTER 1 INTRODUCTION This is a book about the purpose of sleep in mammals, particularly in humans. My approach has been to take a broad biological perspective, looking at sleep in relation to the natural lifestyles and behaviour of mammals, and making what I hope is a series of informed opinions about what sleep means to them, and especially to us. Of course, I do not have the answer to why we sleep, as too much is still unknown.What I have attempted to do is clear away many misconceptions and try and make some sense of what is left. This book is not meant to be a comprehensive text on sleep, but a selective and personal account giving several hypotheses about a variety of aspects on sleep. Many of my conclusions may well turn out t o be wrong, as that is the way of most theories. However, I hope that before they fail they prove to be of use in stimulating other ideas. I have tried to make the book readable, and present my case within an unfurling story about sleep.Technicalities have been kept to a minimum, although at times, and of necessity, it goes into some detail. Wherever possible, I have tried to make it understandable, as the book is aimed not only at sleep researchers, but at a readership having more of a passing interest in sleep, with only a basic background in biology and psychology. Little coverage is given to the brain's neurophysiological and neurochemical mechanisms regulating sleep. Whilst they help explain how sleep occurs, the fundamental questions about what they are doing there in the first place, that is the function of sleep, still have to be answered.Besides, there are already excellent texts describing these mechanisms (e. g. ref. 1). Many people feel that, despite fifty years of resea rch, all we can conclude about the function of sleep is that it overcomes sleepiness, and that the only reliable finding from sleep deprivation experiments is that sleep loss makes us sleepy. Such a forlorn outlook has been partly responsible for many sleep researchers turning away from basic research to the more stimulating field of sleep disorders. Besides, is knowing why we sleep such a vital question after all ?Employment prospects are far better in the area of sleep disorders, and there is the satisfaction of being able to help or cure many patients. Numerous Sleep Disorders Centres have been established in the United States and Europe over the last decade (alas, not in the UK), and this is by far the greatest growth area in sleep research. Whilst it could rightly be argued that sleep disorders is a far more worthwhile area for sleep research, unfortunately, like the neurophysiological mechanisms of sleep, it still does not tell us much about why we sleep.Certainly, it has prov ided valuable information about the neurophysiological mechanisms, and about the association between sleep and breathing (which is not really related to the function of sleep either). This is why the book contains little about sleep disorders. Again, there are already several excellent accounts available (e. g. refs. 2-4). The aim of this book is to show that we have not reached a dead-end in our understanding about the functions of sleep, but rather, that we may have taken too much for granted.As will be seen, this topic is still an unknown and exciting entity, with many avenues still to follow, and there is much work to be done. Writings about why we sleep date back to before the days of Aristotle. Most couch the purpose of sleep in terms of rest and recovery from the â€Å"wear and tear† of wakefulness. One cannot really argue with this idea as it makes so much sense, and besides, we all know that we feel the â€Å"worse for wear† without sleep, and so much better a fter sleep. Nevertheless it is a vague idea – what exactly is recovered ?This is still a matter for considerable debate, as will be seen throughout the book. It is commonly thought that 7 – 8 hours sleep a night is necessary. This idea is reinforced from many quarters. For example, by the popular press (â€Å"you must get your beauty sleep†), and by many GPs. Asking a patient â€Å"how are you sleeping ? â€Å", may only be a stock phrase for helping the GP to establish rapport, but it still emphasises the need for a â€Å"good night's sleep†. The key symptom of insuffient or disturbed sleep is excessive sleepiness in the daytime.But many insomniacs do not experience this, and a major concern is about â€Å"not getting enough sleep†, and what may happen to their health as a consequence. However, we probably do not really need the last few hours of a typical night's sleep, and sleep loss is far less harmful than most would think. Most of the theor ies about the function of sleep concentrate on dreams or dreaming sleep, nowadays called â€Å"rapid eye movement† sleep (REM sleep). Few look at the remaining sleep. Many people believe that we only go to sleep for the purpose of dreaming or having REM sleep.Clearly, dreams are the most enjoyable and noticable part of sleep, but the importance of this sleep is probably overran ted. As will be seen, a large portion of REM sleep is dispensable, without ill-effect. REM sleep only occupies about one quarter of our nightly sleep, and to call the rest of sleep â€Å"non-REM† sleep, by describing it in terms of an absence of REM sleep, not only debases the majority of sleep, but overlooks what may losely be described as the â€Å"deeper† part of non-REM sleep, called â€Å"slow wave sleep† (SWS) in humans.This form of sleep may well turn out to be the most crucial for us. Nevertheless, despite the fact that no-one really knows what REM sleep does, or whether it is â€Å"good† for us, there is concern if it is dimimished. For example, if a sleeping tablet leaves REM sleep unchanged, or even increases it, then this is often seen to be a selling point for the drug, and little concern is usually expressed if the drug impairs or alters non-REM sleep, which by the way, many of these tablets do to a noticeable extent.This is not meant as a criticism of drug companies, as they have only been following the climate of opinion in sleep research. REM sleep has traditionally been viewed to be essential for the normal functioning of the brain during wakefulness, while non-REM sleep, particularly SWS, is for the rest of the body. Rightly or wrongly so, the old idea of â€Å"dualism†, the body versus mind controversy in biology has strongly influenced perspectives on sleep. However, as will be seen, this is too simple an explanation, as apart from anything else, the functions of sleep have probably changed with mammalian evolution.For examp le, whereas sleep may well provide generalised body tissue repair for the mouse, it is unlikely that this is the case for humans, where sleep seems particularly beneficial to the cerebrum. On the other hand, for us, and perhaps even the mouse, REM sleep may largely be some form of substitute for wakefulness, keeping the brain stimulated without having to awaken the sleeper. Perhaps dreams themselves are just a â€Å"cinema of the mind† – the brain's great entertainer to while away the nighttime hours !However, it is important not to fall into the trap of thinking about each type of sleep in isolation, each having its own distinct function, separate from whatever the other types of sleep are doing. Sleep is a complex process and it is likely that different types of sleep interact with one another to promote a variety of functions, even though one type of sleep may be associated more with one function than another. The last three paragraphs are introductions to most of t he key themes of this book, which are developed a little more at the end of the next Section.Each chapter expands these themes further, and there are summaries at the end of most chapters. Each chapter is a fairly self-contained unit, and does not have to be read in sequence, although this is recommended. A grand summary of all the main themes is given in the last chapter, â€Å"Why Do We Sleep†, and the reader might like to take a preview of it. 1. 1 Early Sleep Theories Apart from viewing sleep as some sort of recovery process, most of the early theories only looked at the the mechanisms that produce sleep, rather than what exactly sleep does.For example, believing it to be the result of a build up of some substance in the brain during wakefulness, that is dissipated during sleep. Even Aristotle thought along these lines two thousand years ago, and considered that sleep resulted from warm vapours rising from within the stomach: â€Å"The evaporation attendant upon the proc ess of nutrition .. naturally tends to move upward. This explains why fits of drowsiness are especially apt to come after meals. It also follows certain forms of fatigue; for fatigue operates as a solvent, and the dissolved (warm) matter acts like food prior to digestion†.In the last century, with more advancements in the understanding of the brain, heart and vascular system, one school of thought considered sleep to be caused by the â€Å"congestion of the brain† by blood. This contrasted with another popular theory at the time, of â€Å"cerebral anaemia†, due to blood being drawn away from the brain and diverted elsewhere in the body, especially to the gut. Such ideas even led to opposing beliefs about how to induce â€Å"better† sleep. Some propounded sleeping without pillows to encourage blood flow to the head, and others encouraged the opposite – use plenty of pillows to drain the blood away. Behavioural† theories were also common in the 19th century, particularly that sleep was due to an absence of external stimulation, with wakefulness only being possible if the organism was constantly stimulated. Take the stimulation away and the animal will fall asleep. To some extent this notion is true, as we can all testify, but it is not the answer. At the turn of the century another behavioural theory became very popular, proposed by a Frenchman, Dr Eduard Claparede.He considered that sleep was not so much a passive response, but an active process like an instinct, to avoid fatigue occurring – â€Å"we sleep not because we are intoxicated or exhausted, but in order to prevent our becoming intoxicated or exhausted†. For him, sleep ends when we have had enough. An interesting idea initially, but it has as much depth of understanding as saying that we eat in order to prevent ourselves from starving. The real purpose for eating is to provide nutrients, that undergo complex processes which allow the body to live, g row, and repair itself.The beginning of the 20th century also produced many of what are termed â€Å"humoral† theories, whereby various sleep inducing substances accumulated in the brain. These ranged from known chemicals like lactic acid, carbon dioxide and cholesterol, to the vaguely described â€Å"leucomaines† and â€Å"urotoxins†. Nevertheless, by 1907 some headway began to be made when two French researchers, Drs Rene Legendre and Henri Pieron, claimed to have obtained a substance they called â€Å"hypnotoxin† from sleep deprived animals. This gave a large boost to the humoral theories for the next twenty years or so, with much activity by several groups of researchers.However, success was hard to come by and interest dwindled. That is, until the 1960s, when great headway has since been made into â€Å"sleep substances† (see Section 5. 12). In those interim years most of the excitement came from advances in neurophysiology that could be relat ed to sleep, and a spate of different neural â€Å"inhibition† theories for sleep appeared. Many had had their early impetus from Pavlov's views on â€Å"cortical inhibition† – that sleep originated from a form of blocking within the cerebral hemispheres.Although Pavlov vehemently dismissed the alternative, of sleep inducing â€Å"centres† in more basic parts of the brain below the cortex, these have since been found to exist, and have become the centre of one of the prominent fields of sleep research, especially, after the discovery in the late 1940s, of arousal centres in the reticular formation. Unfortunately though, sleep centres and humoral theories still do not tell us much about the purpose of sleep, in the same way that knowing about centres in the brain that regulate eating behaviour explain little about the purpose of eating.Hypotheses about the function of sleep have centred on various types of recovery following the wear and tear of wakefulnes s, and come under the heading of â€Å"restorative† theories. In contrast, there are alternatives that reject this standpoint and claim that sleep is non-restorative – simply a form of instinct or â€Å"non-behaviour† for keeping us, as well as other mammals, out of harm's way, and occupying the otherwise tedious and unproductive hours of darkness. Through this immobility, sleep will also prevent any waste of energy through needlessly moving about.Hence sleep is often seen as an â€Å"energy conserver†. Whilst I believe that these restitutional and instinctive theories have their merits, they seem to fail because each is usually applied universally to all mammals. Why should the functions of sleep for a small nocturnal mammal like the mouse, with a poorly developed cerebral cortex, unable to relax during wakefulness, continually having to forage for food and be on the lookout for predators, be exactly the same as that for humans, who are usually the oppos ite in all these respects?One theme I shall be developing in this book is that these three aspects of sleep function – restoration, energy conservation, and as an occupier of time, will alter as the evolutionary scale is ascended, depending on various interrelated circumstances of the mammal, particularly body size, level of cerebral development, amount of relaxed wakefulness and type of diet. Furthermore, for most mammals including ourselves, the functions of sleep may well alter as each night's sleep progresses, initially serving more important purposes, then changing to those of less benefit.Not only does this idea break with the traditional division of sleep into REM and non-REM sleep, but also means that the last part of sleep may be â€Å"superfluous† in many mammals. For humans, this applies to the last two hours or so of the typical eight hours of nightly sleep. This is similar to eating and drinking, where we can easily consume more than we really need, or do with a little less, without any ill-effects, apart from some harmless adjustment of body weight, for example.My standpoints on sleep are somewhat heretical, and argue against many commonly held ideas. But before entering this controversy, let me provide a little background about some of the more common phenomena of sleep and how they are measured. 1. 2 Daily Sleep and Wakefulness The lives of all mammals are very much influenced by internal biological clocks under the control of centres within the brain that regulate not only the level of alertness over the day, but the timing of sleep, wakefulness, and most other physiological functions.There is much debate about whether these rhythms come under the control of one, two, or more central clocks. At the moment it is thought that there may be two, one controlling sleep and wakefulness, and the other body temperature and various aspects of general physiology. On the other hand, it is possible that both are part of some less well underst ood â€Å"masterclock†. However, assuming there to be two clocks, it seems that neither runs precisely at 24 hours, and the term â€Å"circadian†, from the latin circa diem (â€Å"about a day†) has been adopted to describe them.Human circadian rhythms are inclined to run a little slower than 24 hours, more like 24. 5 hours, but they are restrained to 24 hours through the brain being aware of regular daily events in the environment. Such events are called â€Å"zeitgeibers†, a german word losely translated as â€Å"time giver†. For many mammals sunrise and sunset are the main zeitgebers. If the zeitgeibers are removed, for example, by keeping an animal in an artificial environment under constant light, then the body temperature clock â€Å"free runs† at its natural period (i. . 24. 5 hours in humans). But in the modern world of electric lighting, our internal clocks can no longer rely on daylight and darkness as a zeitgeiber, and instead, som ehow use other regular cues such as mealtimes, and perhaps morning wakening by an alarm clock. Under normal everyday conditions our internal clocks are linked together, with body temperature and most physiological activities increasing during wakefulness and declining during sleep. This is not simply an effect of different levels of physical activity.For example, if sleep is lost at night and taken in the day instead, as happens in shift work, the temperature rhythm remains the same for several days, still falling at night and rising by day. Then it flattens out, and eventually begins to re-shape itself to rise at night and fall by day. Full adaptation of the temperature rhythm may take two weeks, and until this occurs, with the sleep-wakefulness rhythm completely resynchronised with it, the shiftworker experiences various discomforts such as sleepiness at work, indigestion, loss of appetite and headaches.These are not harmful, just annoying, and are in effect a worse form of  "jet lag†, where the timing of sleep and wakefulness is also suddenly shifted in relation to body temperature and local time. Why Nature has given animals these circadian clocks is not exactly clear, and the reason may vary somewhat from species to species. However, most animals are very much at the mercy of daylight and darkness, irrespective of whether they live diurnal or nocturnal lifestyles.One view of the function of the circadian clocks is that they preempt each part of the day by ensuring that sleep, wakefulness, alertness, and various physiological changes will be at their most suitable levels. Such preempting may be necessary as there is a time lag for these changes to occur, which might be too long if they did not begin until the external event arrived. For example, a warm brain works better than a cool one, but during the sleep period body and brain temperature fall a little. Some time is required for the brain to warm up, and if this did not begin until wakefulnes s then behaviour could be impaired for a while.The circadian clock seems to anticipate wakefulness and starts the warm-up process a few hours beforehand, ensuring that the brain is at a good working temperature when wakefulness begins. 1. 3 Measuring Sleep If one simply watches a sleeping mammal, including humans, certain common features are seen: A typical body posture A specific site or nest for this behaviour Physical inactivity A regular daily occurrence influenced by a circadian clock More stimulation is required to rouse the animal than during wakefulness However, advanced mammals like ourselves can feign some of these haracteristics during wakefulness by resting with the eyes shut, and a more accurate method for measuring sleep is needed. Furthermore, as it is tedious to watch an animal sleeping for many hours at a time, some form of automatic recording is desirable. The organ that shows the clearest changes during sleep compared with relaxed wakefulness is the brain, and thi s is particularly obvious in its electrical activity. Concentrating on the brain in this way is appropriate in other respects, as not only does it contain the control mechanisms of sleep, but of all the body's organs it is for the brain and behaviour (i. . mainly the cerebral cortex) that sleep seems to be the most vital. Monitoring this electrical activity in animals involves surgery and the placing of minute electrodes in the brain and other parts of the head. These are normally connected by flexible wires to a junction box above the cage. This can restrict the animals' movement, and if more freedom is wanted then a minature radio transmitter can be fixed to the head instead. In humans, electrodes are only fixed to the surface of the scalp with a quick-drying sterile glue, easily removed by a solvent.Wires from the electrodes are plugged into a junction box, and the signals amplified by a machine similar to that used for animals. Such amplifiers are technically very sophisticated as they have to boost the brain's signals by about a million-fold, because the electrical activity of the brain is only at a few millionths of a volt. After amplification, the signals can be written out by mechanical ink pens on paper, or recorded on magnetic tape. The human brain largely consists of the cerebral cortex (sometimes called the â€Å"encephalon†) surrounding the rest of the brain like the canopy of a mushroom around its stalk.As the electrodes are located above the cortex, the electrical activity they pick up is that of the cortex, rather than of deeper brain areas. Hence the term â€Å"electroencephalography† (EEG for short) is used to describe this technique of scalp recording. The paper write-out is called an â€Å"electroencephalogram† (also called the EEG), and the machine containing the amplifiers and pens, as an â€Å"electroencephalograph†. When electrodes are placed in the cortex itself, as with animals, the electrical activity shou ld strictly be called he â€Å"electrocorticogram† (ECoG). However, for simplicity, many people including myself, also refer to it as the EEG, even though this is incorrect. Much of sleep can be assessed from the EEG alone, but for the measurement of REM sleep, additional electrodes have to be placed around the eyes to detect the rapid eye movements, and over muscles in the chin or neck. For reasons that are not understood, in REM sleep these muscles profoundly relax (â€Å"tonus† is lost), and this can be used as a further guide to REM sleep.Although muscles in the rest of the body do not lose their tonus, they are unable to move as there is also a type of paralysis going on during REM sleep that prevents voluntary movement. For many mammals the EEG of REM sleep is very much like that of aroused wakefulness, which is why REM sleep used to be called â€Å"paradoxical† sleep – the animal is behaviourally asleep, but the brain seems to be awake. So without knowing about the activities of the eyes and neck muscles, we could easily mistake REM sleep for wakefulness.For humans the EEG of REM sleep is very much like that of light non-REM sleep (stage 1 sleep), and consequently was once called â€Å"stage 1-REM sleep†. Again, eye and neck muscle recordings are essential, to separate REM sleep from stage 1 sleep. The EEG consists of waves that can be measured in terms of: AMPLITUDE: The voltage between the peak and the trough of a wave, and measured in millionths of a volt (microvolts – uV). Amplitude rises as consciousness falls – from alert wakefulness, through drowsiness to deep sleep. FREQUENCY: The number of complete waves or cycles occurring in one second, and expressed as â€Å"hertz† (hz – cycles per second).The effective range in the human EEG is from about 0. 5 hz to 25 hz. Generally speaking, frequencies above about 15 hz are â€Å"fast waves†, and frequencies of under about 3. 5 hz are à ¢â‚¬Å"slow waves† – these are the waves of slow wave sleep (SWS). Whereas amplitude rises as sleep deepens, frequency falls. With the very advanced mammals, especially apes and humans, the EEG of both wakefulness and sleep is more complex, and enables further specific types of EEG to be identified according to certain frequency bands. These are given greek letters, and going from high to low frequencies the MAIN divisions are as follows (there are some gaps):BETA – is usually above 15 hz and consists of fast waves of low amplitude (under 10 uV) that occur when the cerebrum is alert or even anxious. ALPHA – is normally the range 8 – 11 hz, and is typical of relaxed wakefulness, and when there is little input to the eyes, especially when they are shut or staring at a blank wall. THETA – is in the range of 3. 5 – 7. 5 hz and it reflects drowsiness and light sleep DELTA – these are the slow waves of SWS, and have the lowest EEG freq uency, of under 3. 5 hz. They are of a high amplitude, often over 100 uV, and increase in appearance as sleep becomes â€Å"deeper†.There are some other, more transient EEG activities found only during sleep, such as â€Å"vertex sharp waves† occuring with theta activity at sleep onset, and spindles and â€Å"K complexes† that are most prominent in stage 2 sleep (see Section 6. 9). All these EEG characteristics allow human non-REM sleep to be broken down further, and there are standard reference works for this purpose, one for infants (5) and the other for adults (6), describing in detail the EEG and other characteristics of REM sleep and of the four increasingly â€Å"deeper† EEG stages of non-REM sleep – stages 1, 2, 3 and 4 sleep.However, the staging of non-REM sleep is arbitarily defined and still a matter for debate, particularly in the case of the elderly (7). Nevertheless, this sleep staging is generally accepted. Wakefulness is called stage 0, and is typified by alpha or beta activities. Stage 1 is really a transition stage from wakefulness or drowsiness to true sleep (stage 2 sleep or deeper), and usually only occupies about 5% of the night. Stage 1 is typified by theta activity, a loss of alpha, and often some vertex sharp waves. There is also much â€Å"eye rolling†, as the eyelids slowly open and shut a few times, with the eyes rolling upwards and downwards.If one watches someone falling asleep, especially if they are also struggling to remain awake, then these movements of the eyes and eyelids can be clearly seen. The bulk of human sleep, around 45 % of it, is made up of stage 2 sleep, containing a mixture of theta activity, sleep spindles, K complexes and a few delta waves. Stage 3 is more of a transition phase from stage 2 to stage 4, and only constitutes about 7% of sleep in the young adult. It contains 20 – 50 % delta activity of a certain amplitude. When this activity goes beyond 50% then the à ¢â‚¬Å"deepest† sleep, stage 4, is reached.This makes up about 13% of sleep in the young adult. SWS is the collective term for stages 3 and 4 sleep, where delta activity increasingly predominates. The EEG characteristics of the various sleep stages are shown in Figure 1. REM sleep occurs regularly throughout sleep in nearly all mammals. The time from the beginning of one episode of REM sleep to the beginning of the following is remarkably regular within any species, and seems to depend on the brain size of that species (8). The larger the brain, the longer this time interval. Whilst in humans it is about 90 minutes, for the rat it is only about 12 minutes.Interestingly, although REM sleep only makes up a small portion of total sleep in most mammal species, normally about 10 – 15%, humans have roughly double this value. However, for all of them, including humans, this declines with age (Figure 21), and as I have already mentioned, is much more evident in the newborn. REM sleep is discussed in detail in Chapter 8. Figure 1. 1: EEG of Human Sleep Stages Wakefulness shows alpha activity (subject relaxed) and beta activity (alert). Theta activity can be seen in Stage 1 sleep. Stage 2 sleep shows spindles and a K complex.Note the large slow waves (delta activity) of stage 4, also apparent to some extent in stage 3 sleep. Stages 3 and 4 together are â€Å"slow wave sleep† (SWS). The EEG of REM sleep resembles that of stage 1, and contains a mixture of beta and theta activities. To avoid mistaking these two stages, recordings are made of eye movements and chin muscle tonus (see text). Usually, for humans each minute or half-minute of sleep is broken down into the sleep stages, and the results can be plotted out as a â€Å"hypnogram†. A simplified version is seen in Figure 2, and shows certain key features of sleep: ) A rapid descent to stage 4 sleep soon after sleep onset. 2) A regular 90 minute cycling of REM sleep and other stages. 3) The p revalence of stages 3 and 4 sleep (SWS) in the first cycle, less in the second cycle, and only some stage 3 sleep in the third cycle. SWS is largely confined to the first half of sleep. 4) A greater predominance of REM sleep and stage 2 sleep in the second half of the night. Figure 1. 2: A simplified â€Å"hypnogram† of sleep stage changes over the night in young human adults REFERENCES 1. McGinty D. J. , Drucker-Colin R. , Morrison A. & Parmeggiani P-L. (eds) Brain Mechanisms of Sleep, New York: Raven Press (1985). 2. Williams R. L. , & Karacan I. (eds) Sleep Disorders, Diagnosis and Treatment, New York: Wiley and Sons (1978). 3. Chase M. , & Weitzman, E. (eds) Sleep Disorders : Basic and Clinical Research, New York : MTP Press (1983) . 4. Parkes J. D. Sleep and Its Disorders, London : W. B. Saunders Co (1985). 5. Anders T. , Emde R. , & Parmelee, A. A Manual of Standardised Terminology, Techniques and Criteria for Scoring States of Sleep and Wakefulness in the Newborn Infan t.Los Angeles: UCLA Brain Information Service (1971). 6. Rechtschaffen A. & Kales A. A Manual of Standardised Terminology, Techniques and Scoring System of Sleep Stages in Human Subjects. Los Angeles: UCLA Brain Information Service (1968). 7. Webb W. B. & Drebelow L. M. A modified method for scoring slow wave sleep of older subjects. Sleep, 5, 195 – 199 (1982). 8. Zepelin H. , & Rechtschaffen A. Mammalian sleep, longevity and energy metabolism. Brain and Behavioural Evolution, 10, 425 – 470 (1974). CHAPTER 2 SLEEP DEPRIVATION . 1. Problems with Animal Experiments One way of finding out about the functions of sleep is through sleep deprivation, and there have been many such investigations on animals and humans since the turn of the century. The general findings are, that although humans appear to cope fairly well, other mammals tend to come off worse. This does not necessarily mean that humans have different sleep functions to those of animals, but that most of the anim al experiments have introduced additional stresses which have been more eventful.With humans, we can ask for volunteers to go without sleep for a few days, and impress on them that they are free to withdraw whenever then want. Also, these volunteers are carefully looked after, their safety is ensured, and nothing harmful will be allowed to happen to them. However, none of these factors really apply to animals, as for example, we cannot communicate these assurances to them, and so to speak, put their minds at rest and allay apprehension. Their natural lifestyle is totally disrupted, as they are kept awake at times of the day when they expect to sleep, through methods they do not understand and have no control over.Although sleep deprivation in animals can be given for a longer time than for humans, implying that more interesting findings might be forthcoming, we can still be more confident that the results from human sleep deprivation studies are less affected by additional stresses. The first well-documented experiment of this type on animals was carried out in France during 1894 by a Dr M. de Manaceine, who kept puppies awake for 4-6 days by walking or handling them continually. By the end of this time their body temperatures had fallen by about 4 °C, and there was a drop in the number of red blood cells.Autopsies revealed many small haemorrhages in the cerebral cortex. These findings stimulated much interest and soon led to further studies by other laboratories, also on puppies. Again, falls in body temperature were found, and although changes in the cerebral cortex were also reported, these were more variable and of a different nature to those of Manaceine's puppies. However, few of these experiments used a control group of animals, and it is likely that some of the changes attributed to sleep deprivation may have been due simply to laboratory techniques unrelated to the deprivation itself.Ideally a control group would consist of littermates allowed to sl eep normally, so that comparisons could be made with the deprived animals. Such a method was subsequently used in the substantive studies carried out by an American, Dr Nathaniel Kleitman, in the 1920s. Over the next 40 years he performed many more investigations into sleep in both animals and humans, and for these efforts he is usually regarded as the â€Å"father† of sleep research. His great work, â€Å"Sleep and Wakefulness† (1), was for many years the textbook on sleep.In Kleitman's early experiments, puppies were kept awake for 2-7 days, by groups of assistants walking or playing with the animals. This technique was successful for up to 3-4 days of continued wakefulness, with most of the animals feeding and drinking normally. Thereafter though, they would lose all interest in the surroundings. However, when they were compared with littermate control animals that were not sleep deprived, there was no greater fall in body temperature, nor any important change to vi tal functions.The only real finding was a confirmation of the earlier reports of a drop in the number of red blood cells in the sleep deprived animals. Examination of the brains of all the animals showed similar and clear abnormalities for both the groups. Whilst the true reasons for these latter effects are unknown, it is likely that the damage was done during autopsy, as the techniques used for preparing the brains for analysis were crude by today's standards. Other sleep deprivation experiments of this era used rabbits, but again, few used control groups. Probably the best known was by another American, Dr W G Crile, who kept rabbits awake for 4-5 days.A slight rise in body temperature and a slowing of respiration were found, but no fall in red blood cells. Autopsies revealed changes to the liver and adrenal gland, as well as to the cerebral cortex. Although Crile could not explain these findings, again it is likely that the autopsy procedure was to blame. These early studies sim ply relied on the experimenters' claims that their animals remained awake, and it was not until the 1950s that advances in EEG recording techniques made it possible to measure whether the animal was truly asleep or awake.So until recent times, about the only way of making sure that the animal remained awake was to keep it continually moving, but this meant that one was now looking at the effects of physical activity plus sleep deprivation. To some extent the influence of the physical activity alone could be â€Å"subtracted† by giving the same amount of exercise to a control group allowed to sleep. However, it is possible that exercise interacts with sleep deprivation in a way not found in the control group, as for example, forced exercise when wanting to sleep may be more stressful to a sleep deprived animal than to a refreshed control animal.This is a problem that Kleitman readily acknowledged, even though he did use control groups. Nevertheless, this questioning about the impact of exercise may be rather theoretical, as it will be remembered that few of the early deprivation experiments which used exercise found any serious abnormality anyway – at least up to seven days wakefulness, although using the limited and rather crude methods for determining an animal's state of health. There is one more of the early sleep deprivation experiments that I must mention, carried out in 1946 by Drs J C R Licklider and M E Bunch, from Harvard and Washington Universities (2).Their first aim was to determine the least amount of sleep that laboratory rats could survive on, as usually these animals slept around 12 hours a day. Animals were kept awake by forced walking on a treadmill. Very much to the experimenters' credit, a variety of control groups were used. In an initial pilot experiment, animals were divided into four groups : no sleep, normal sleep, 8 hours sleep, and 4 hours sleep. They were kept like this for several weeks, or, as was to be the case for the totally sleep deprived group, until they died.This usually occurred after 3 – 14 days. To Licklider and Bunch's surprise, the four hour group seemed to survive â€Å"indefinitely†. The only finding of note was that these animals were extremely irritable and had to be handled with caution. Licklider and Bunch's next experiment, their major one, now looked in more detail at the effects of four hours sleep per day, but this time on young (adolescent) animals, particularly, at their rate of growth and learning ability. Control groups were again used.Although I will not go into details, suffice to say that these tried to clarify the effects of the exercise itself, and other potential problems. Animals from the experimental and control groups were still growing, and all had access to food all of the time. Measurements were taken for 10 – 18 weeks. However, within a few days from the start, the growth rates of the 4 hour sleepers began to fall behind those of the c ontrol groups, and after a further 50 days their body weights just levelled off whilst the others continued to grow.But according to the investigators the shortened sleepers seemed healthy enough, apart from irritability. Of great interest was that learning in these rats was certainly no worse than that of the control groups – even marginally better. The most sophisticated studies of sleep deprivation using EEG methods also pair together sleep deprived and control animals, so that when sleep onset occurs in the EEG of the sleep deprived animal, it is stimulated into wakefulness. The control animal is similarly stimulated irrespective of whether it is awake or asleep.Because both animals have similar circadian sleep and wake patterns, the likelihood of sleep is greater at certain times of the day, so whenever the sleep deprived animal is stimulated its partner may also be asleep. Consequently, the control animal also loses some sleep, but only about 20-30% of it, and is certai nly not totally sleep deprived. For both animals these laboratory procedures are stressfull, and it is assumed that because one animal has total sleep deprivation plus these stresses, and the other only partial sleep deprivation plus the stresses, any greater effects on the first animal are due to the larger sleep loss.These sophisticated studies are a great improvement on earlier ones where there was little or no control, but there is still the problem that the sleep deprived animal has a greater disruption to its lifestyle as well as to its sleep. To be stimulated into wakefulness from drowiness or sleep, as is the case for the sleep deprived animal, may be more stressing than to be stimulated whilst already awake, as is the likelihood for the control animal.Although none of these animal experiments can be perfect, of course, they do have the great advantage over the human studies in that more searching measurements can be done, and autopsies carried out afterwards. Apart from cha nges in behaviour, one of the best signs of stress in both animals and humans is a marked increase in the output of certain hormones from the adrenal glands, particularly adrenaline and the corticosteroids, with the most notable example of the latter being cortisol.Adrenaline (otherwise called â€Å"epinephrine†) is the main hormone produced in the core of the adrenals, the â€Å"medulla†, whereas the corticosteroids come from the outer layer, the â€Å"cortex†. Hence the more correct term for these latter hormones is the â€Å"adrenocorticosteroids†. Cortisol helps the body withstand stress by protecting various tissues against excess damage, for example, by reducing inflammation. It combats shock by making body energy reserves more available, and trying to ensure that the volume of the blood and blood pressure can be maintained.The number of red cells in the blood falls, as more are switched to a reserve store so that fewer cells would be lost during an y bleeding. For reasons that are not clear, it also depresses the immune system. Cortisol can affect the central nervous system and behaviour. Under non-stressful conditions cortisol is released in small amounts throughout the day, and has an obvious circadian rhythm, troughing at the beginning of a mammal's daily sleep period, and peaking around the start of wakefulness.However, rapid increases can occur within a short while of a stressor occurring, and may be maintained for many days as the adrenal gland can soon grow in size to produce more of the hormone. Eventually though, the gland becomes exhausted and the animal's ability to combat the stressing event fails. Death usually soon ensues. Whilst cortisol helps the organism to endure stress, especially if the animal is helpless and unable to avoid the underlying cause, adrenaline has a more rapid alerting effect, commonly called the â€Å"fight or flight† response, designed to help the animal quickly avoid the danger one w ay or another.Of the two hormones, adrenaline and cortisol, the sleep deprivation researcher usually prefers to measure the latter, because deprivation generally lasts for days, and this hormone is much easier to measure than is adrenaline. In the 1950s a Canadian, Dr Hans Selye, identified three phases in the cortisol response to stress: alarm, resistance and exhaustion (3), with the last one not usually occurring until many days have elapsed. Although Selye's interpretation is now thought to be too-simple an explanation for what is clearly a complex response, his approach is still reasonable for our purposes.Whilst injury and illness are major causes for the initial alarm response, it will also occur whenever the body is pushed to extremes, for example during heavy exercise or in very hot or cold environments. More importantly, psychological factors such as apprehension and fear are potent triggers for this hormone. These can substantially add to the effects of more physical stimu li such as injury. Whilst animals usually show rises in cortisol during sleep deprivation, this tends not to be the case with humans.We can be sleepy, irritable and have a great desire to sleep, but providing we know that no harm will be allowed to come to us, and that we can pull out of the experiment if necessary, then the deprivation will not necessarily be stressful. This suggests that some psychological factor in animals, such as fear, may be influencing their cortisol response to deprivation. It must be borne in mind that illness and tissue damage will also activate the alarm responses. So I cannot be clear about how much of the raised cortisol levels in sleep deprived animals is due to physical illness, fear alone, or fear as a result of the illness. . 2 Recent Animal Experiments The most elaborate sleep deprivation studies ever performed on animals are being run at the Chicago University Sleep Laboratory – a premier sleep laboratory established 25 years ago by Dr. All an Rechtschaffen, and still under his direction. Kleitman was also at Chicago University, but in another Department. He retired soon after Rechtschaffen's arrival, and his sleep laboratory closed down. Rechtschaffen's pioneering work along so many lines of sleep research has brought him a level of respect from sleep researchers that equals that accorded to Kleitman.Rechtschaffen and his team began their sleep deprivation experiments on rats in the early 1980s (4 – 8). Two main types of study were performed : (i) total sleep deprivation, and (ii) deprivation of REM sleep only. For each of these there were impressive control procedures using control animals. The centrepiece of this laboratory's equipment was the apparatus for sleep deprivation – a horizontal, circular rotating platform 45 centimeters in diameter, surrounded by shallow water. A vertical barrier divided the platform into halves, allowing a sleep deprived animal to be confined to one side, and a control ani mal to the other.The platform could rotate slowly under the barrier. When this occurred, both animals had to move to avoid being gently propelled into the surrounding water. As rats dislike getting wet they would do their best to avoid falling in. Each animal had its EEG continuously monitored by a computer. When sleep was detected in the rat to be deprived of sleep, the platform would promptly rotate, causing the animal to rouse and move along the platform. Its partner, which might be awake or asleep at the time, had to move likewise, and to the same extent.Generally, control animals lost about 26% of their sleep, compared with about 92% for the experimental group. Although this procedure was indeed stressful to sleep deprived animals, as shown by increases in adrenal gland weights and cortisol secretion, the control animals seemed to experience a similar amount of stress for most of the experimental period, as both these indices rose to similar extents in them as well. For REM sle ep deprivation alone, the platform only moved when REM sleep was detected.The technique was quite effective, as virtually all of REM sleep (99%) could be eliminated, whereas the control partner only lost about 4% of its REM sleep. Although the experimental animals were still able to take most of their non-REM sleep (which makes up about 88% of sleep in the rat), there was some unavoidable loss of the â€Å"deeper† form of non-REM sleep. This was a problem of some concern to the investigators, and I will come back to this later. For both types of sleep deprivation, experimental and control animals were under constant light, and food always available.The environmental temperature was set at what is neutral for the rat. Total sleep deprivation caused general debility, weight loss and death by about the 21st day. The control rats all survived the experience, although they became debilitated and lost weight to some extent. Post mortems were performed on all the animals. Examinatio ns were carried out on the brain, liver, kidneys, spleen, lungs, duodenum, stomach, thyroid and thymus, with the pathologists not being told from which group each animal had come. Surprisingly, no significant differences were found between the two groups for any of these organs.As the investigators pointed out, one of the remaining possibilities was that death may have been due to undetected biochemical abnormalities. So far though, there is no sign of what, if any, these might be. In the total sleep deprivation procedure, both experimental and control animals ate much more food, whilst also losing weight. However, these effects were far more apparent in the experimental group. Calculations by the investigators on the energy obtained from digested food and from breakdown of the animals' own body tissues, showed a very large rise in the energy usage, to around 2. times the baseline levels for the experimental group, and to 1. 7 times these values for the control group. It seemed that such increases were being used to fuel a large rise in metabolism. Although most of this energy need was coming from voracious eating, particularly in the experimental animals, the fall in body weight showed that the animals' own energy stores were being depleted. But this weight loss was probably not the cause of death in the sleep deprived animals, as at death their weight had only fallen to about 80% of the starting value.The investigators had shown that starved rats not sleep deprived can still survive at 70% of their original body weight. Sleep deprived animals were digesting their food normally, and there was no sign of diabetes or other illnesses that could account for weight loss and voracious eating. So what was happening to all this energy, and was it all going to fuel increased metabolism? The gland that has a major effect on metabolic rate is the thyroid, but its hormones showed no changes. Could â€Å"stress† still have an answer?There were no noticable differen ces in the size of the adrenal glands between the two groups for most of the time, from the start of the deprivation until the death of the sleep deprived animal. However, there was a rise in adrenal weight a few days before death. To try and determine the stress responses further, the investigators made more detailed analyses of blood samples from both groups of animals, every few days. Apart from the measurement of cortisol and other blood constituents, assessments were also made of the hormone that controls cortisol release – adrenocorticotrophic hormone (ACTH).Both the sleep deprived and control groups showed similar rises in these two hormones, with no significant differences between the two groups for either substance. Except of course, for the few days prior to the death of the experimental animal, when there was a greater rise in cortisol. The other blood constituents showed no notable differences between the groups, except that the hormone noradrenaline (norepinephri ne) was far higher in the experimental animals. The exact reasons for this were not really known.This hormone has many interesting actions, with several relating to metabolism and the regulation of heat loss from the body. For example, it limits heat loss from the skin by restricting blood flow to skin capillaries, also, it makes body fat supplies more easily available as an energy source for other tissues. One important role for noradrenaline is to stimulate special heat producing organs called â€Å"brown adipose tissue† (BAT or â€Å"brown fat†) to burn up more energy for heat. However, this tissue is usually only found in infant animals and is gone by adulthood.It is not known if the rats used in the Chicago studies had any brown fat reserves. I shall cover the role of this tissue in more detail, in Section 8. 13. An important finding with the totally sleep deprived group was that body temperature fell during their last days, and this, together with the earlier inc reases in feeding and raised metabolism, suggests that something seriously happens to the ability of the animal to conserve its body heat – that is, its thermoregulation becomes impaired. This state of affairs was not so apparent in the control animals.What seems to be happening, although we cannot be certain, is that soon after sleep deprivation begins, experimental animals increasingly lose body heat, presumably through the skin, and compensate by burning more energy to increase metabolism and create more body heat. More and more food has to be eaten, but even this is not enough, as body energy reserves also have to be sacrificed on this metabolic fire. For the first two weeks, heat production matches heat loss, as body temperature stays normal.But then there is a deterioration, with heat loss exceeding heat production, and body temperature falls. Although death follows a few days later, it is not yet known whether this is due directly to the collapse of thermoregulation, o r just that this collapse is a symptom of something more subtle but nevertheless catastrophic, not yet understood. The control group did not reach this state, as their body temperature never fell, at least up to the time they were killed, when their experimental partners died.The physical appearances of the sleep deprived animals changed in a characteristic way, apart from the weight loss. After about a week of total sleep deprivation their hair developed a yellowish tinge and became matted. The skin of the tail and paws developed small red inflamed areas that eventually developed into often quite large lesions, very much like ulcers, but containing only a minor infection. These got worse as the deprivation progressed, and also began to appear in the control group, but at a slower rate of development.Surprisingly, all the animals seemed unconcerned about these sores and paid little attention to them. The lesions were only on the bare skin of the tail and feet, and were not found und er the fur. Careful examinations, by specialists in skin diseases, were made of the lesions, and it was concluded that these were not due to wetness, or pressure on the skin – they remain a puzzle. Although there are suspicions that a biochemical change in the skin may be the cause, perhaps even a vitamin deficiency, there is no evidence of this, despite careful chemical analyses.To see whether the animals were becoming debilitated from infections, blood was analysed to find out if the immune system was functioning normally. Immunology is a highly complex area (see Section 3. 8), and only a few tests could be performed. Nevertheless, such tests would have been discerning enough to pick up anything unusual going on – but nothing remarkable was found. In fact, the remarkable finding was that there was nothing unusual, given the animals' circumstances. What is happening to the sleep deprived rat – so many blanks have been drawn?All that we apparently have so far is what seems to be a problem with thermoregulation, and the skin lesions – neither of these seemed to be due to the animals getting wet through falling in the water, as this was also investigated. As far as can be seen, little else seems to be going wrong. Rechtschaffen and colleagues are cautious over speculating over their findings. Although they believe that heat loss and thermoregulation lie at the crux of the demise of their animals, they emphasise that more proof is required.This would, for example, come from careful measurements of metabolic rate, which so far have been difficult to carry out in the sleep deprivation apparatus. Usually, animals would be put inside a calorimiter (a chamber for measuring body heat production), but a sleep deprived animal quickly falls asleep here, and sleep alters metabolic rate. Nevertheless, I would like to concentrate on thermoregulation a little more as I believe it to be a crucial factor. Firstly, let me give some more background, be cause even the normal and healthy rat has potential problems with its thermoregulation.Like other small mammals it has a relatively large body surface area in proportion to its weight. Simple geometry shows that as body weight doubles, surface area only increases by about 60%. Keep on doubling size in this way until something of the mass of a human is produced, and the body surface becomes quite small in proportion to its weight. If there is any deterioration in the ability of the body surface to keep heat in, then this will become an increasing problem the smaller the mammal, with less body mass to generate heat in proportion to surface area. Body heat loss is less of a concern to humans than it is to rats, mainly ecause of our relatively large mass in proportion to surface area. But the animal usually has effective countermeasures – physiological and behavioural. Both are mostly aimed at protecting its more exposed body areas, the paws, and especially the large tail. Physio logically, blood flow to the skin is reduced here, and behaviourally, the animal can sit on its tail, or curl up into a ball. Now, it seems to be fairly certain that sleep deprived rats are losing a large amount of body heat, and presumably, a major potential route for this loss is through the tail and paws.Even though these animals are in a neutral environmental temperature, this is still below that of their body, and body heat can still be lost. Since food intake rises and weight falls as soon as deprivation begins, the apparent increase in heat loss seems to begin immediately. I suspect that a sleepy rat is less aware of this loss, and the animal may â€Å"forget† to sit on its tail to conserve body heat. It cannot curl up for long as the inevitable sleep and promp movement of the platform makes it wake up and walk. From what I have seen of sleep deprived rats, their tails are almost always exposed.If too much heat is being lost here, then one would expect the animal to pr otect its tail as much as possible – but sleep deprived rats are not doing this. They still have the physiological countermeasure, of reducing the blood flow to the skin of the tail and feet. Whether or not the eventual appearance of ulcers in these areas is related to the problems of thermoregulation, or is just a coincidence, is an open question. Perhaps a prolonged restricted blood supply to the skin of the tail and feet, lasting for a week or so, promotes skin ulcers?Enough of this speculation of mine, and let us return to some other fascinating findings from the Chicago Group. They had suspicions that the inevetable REM sleep loss during total sleep deprivation might have been a key factor in the deterioration of their animals, as REM sleep deprivaton alone, also led to death. But as the investigators noted, the difficulty with this idea is that death occurred much later during REM sleep deprivation, after an average of 37 days – almost twice as long as for totall y sleep deprived animals. REM sleep deprivation produced very similar ffects to total sleep deprivation, including the skin lesions, except that the course of events was spread over a longer time. Stress seemed slightly higher in the REM sleep deprived animals than in their control partners, as cortisol and ACTH levels were somewhat higher, but this was not really apparent until about the week before death. The most dramatic difference was again a large increase in food intake, which began soon after the REM sleep deprivaton started. Calculations of the energy used by the REM sleep deprived animals showed a massive 3. times rise over that of the pre-deprivation levels, against a 1. 9 rise for the control group. Body temperature stayed normal for the first two weeks of REM sleep deprivation and then fell, but always remained stable for the control animals. If REM sleep deprivation was the key to the death of the totally sleep deprived animals, why would REM sleep deprivation alone al low them to survive for twice as long? Maybe REM sleep deprivation is of little relevance after all! Instead, perhaps the fatal factor is not the type of sleep that is lost but the amount, of whatever type.Returning to my earlier line of thinking – the greater the sleep loss the more the sleepiness, and the greater the impairment to the behavioural countermeasures, etc. Remember, as REM sleep deprivation allows animals mo

Saturday, November 9, 2019

“Discussion on any three specialized branches of accounting

1. 1 Introduction: Accounting is a very interesting field. Accountancy is the science of recording classifying and summarizing transactions so that relation with outsiders is exactly determined and result of operation during a particular period can be calculated and the financial position as the end of the period may be shown. There are many specialized branches of accounting. In our assignment we discuss only three specialized branches of accounting. They are cost accounting, managerial accounting and human resource accounting.In the case of cost accounting cost calculations are done keeping historical and estimated costs cost accounting and the process calculating costs vary accounting to nature of business manufacturing activity or operating activities. Managerial accounting applies to all types of businesses–service, merchandising and manufacturing. Managerial accounting deals with the needs of the management rather than strict compliance with generally accepted accounting principles. It involves budgeting and forecasting, financial analysis, cost analysis, evaluation of business decisions, and similar areas.Human resource accounting is an extension of the Accounting principles of matching the costs and revenues and of organizing data to communicate relevant information. The Quantification of the value of Human resources helps the management to cope up with the changes in its quantum and quality so that equilibrium can be achieved in between the required resources and the prove. Human Resource Accounting provides useful information to the management. 1. 2 Objectives: (1) To know about the three specialized braches of accounting. (2) To know about their importance. (3) To know about their limitations.(4) To know about their effect in decision making. 1. 3 Limitations: (1) Lack of accounting knowledge. (2) Lack of information (3) Shortage of time 2. 1. 1Cost Accounting: Cost accounting is the accounting of the cost. It is made of two words- Cost and Ac counting. The term cost denotes the total of all expenditures involved in the process of production. Thus, it covers the costs involved in the production and the cost involved while receiving it. Accounting, on the other hand, collects and maintains financial records of each income and expenditure and make avail of such information to the concerned officials.Thus, cost accounting is a practice and process of cost which determines the profitability of a business concern by controlling the cost with the application of accounting principle, process and rules. Cost accounting includes the presentation of the information derived there from for purposes of managerial decision making. Thus, cost accounting is an arts as well as science. It is science because it is a body of systematic knowledge having certain principles. It is an art as it requires the ability and skill with which a cost accountant is able to apply the principles of cost accounting in various managerial problems.According to W. W. Bigg – â€Å"Cost accounting is the provision of such analysis and classification of expenditure as will enable the total cost of any particular unit of production to be ascertained with reasonable degree of accuracy and at the same time to disclose exactly how such total cost is constituted. † According to R. N. Carter, â€Å"Cost accounting is a system of recording in accounts the materials used and labor employed in the manufacture of a certain commodity or on a particular job. † Thus, cost accounting is considered as an art as well as science.It is also a prime part of accounting system which records systematically the cost involved in raw materials and labor used in the process of production and the same time determines the total cost and unit cost of product, the process of recording classifying and analyzing of cost is the cost accounting. 2. 1. 2 Importance of Cost Accounting: Management of business concerns expects from Cost Accounting detailed cost information in respect of its operations to equip their executives with relevant information required for planning, scheduling, controlling and decision making.To be more specific, management expects from cost accounting information and reports to help them in the discharge of the following functions: (a) Control of material cost: Cost of material usually constitutes a substantial portion of the total cost of a product. Therefore, it is necessary to control it as far as possible. Such a control may be exercised by- (i) Ensuring un-interrupted supply of material and spares for production. (ii) By avoiding excessive locking up of funds/capital in stocks of materials and stores. (iii) Also by the use of techniques like value analysis, standardization etc. to control material cost.(b) Control of labour cost: It can be controlled if workers complete their work within the standard time limit. Reduction of labour turnover and idle time to help us, to control labour cost. (c) Control of overheads:Overheads consists of indirect expenses which are incurred in the factory, office and sales department; they are part of production and sales cost. Such expenses may be controlled by keeping a strict check over them. (d) Measuring efficiency: For measuring efficiency, Cost Accounting department should provide information about standards and actual performance of the concerned activity.(e) Budgeting: Now-a-days detailed estimates in terms of quantities and amounts at* drawn up before the start of each activity. This is done to ensure that a practicable course of action can be chalked out and the actual performance corresponds with the estimated or budgeted performance. The preparation of the budget is the function of Costing Department. (f) Price determination: Cost accounts should provide information, which enables the management to fix remunerative selling prices for various items of products and services in different circumstances.(g) Curtailment of loss during the of f-season: Cost Accounting can also provide information, which may enable reduction of overhead, by utilizing idle capacity during the off-season or by lengthening the season. (h) Expansion: Cost Accounts may provide estimates of production of various levels on the basis of which the management may be able to formulate its approach to expansion. (i) Arriving at decisions: Most of the decisions in a business undertaking involve correct statements of the likely effect on profits. Cost Accounts are of vital help in this respect.In fact, without proper cost accounting, decision would be like taking a jump in the dark, such as when production of a product is stopped. 2. 1. 3 Limitations of Cost accounting: Cost Accounting is not an exact science like other branches of accounting but is an art which has developed through theories and accounting practices based on common sense and reasoning. These practices are changing with time. There is no stereotyped system of cost accounting applicable to all industries. It lacks uniform procedure. Concepts, methods and techniques of cost accounting understood and applied differently by different industries.It is used only by big enterprises. The limitations of cost accounting are as follows: 1. The system is more complex: Cost accounting needs to identify the different types of expenses and allocation of expenses is considered as a complicated system of accounting. It needs different forms and formulas to collect the data and preparing the reports. Also it requires number of steps in ascertaining such details. So it involves a more complex system. More complex and complicated system of cost accounting is one of the limitations facing by the cost accounting. 2. It is expensive:In installing and maintaining cost accounting system requires more man power and resources. More analysis, allocation and absorption of overheads requires considerable amount of additional work. If the expenses incurred in ascertaining the cost is more than what is derived from it, then the process of cost accounting is meaningless. In short, the expenses of cost accounting should not be more than the profit derived from cost accounting. Many companies do not adopt cost accounting owing the fact that it is more expensive and not economical. 3. Inapplicability of costing method and technique:Technique and methods of cost accounting differ from organization to organization. One standard method is not adequate for all the requirement of different organizations. It depends on the nature of business and the type of service/product manufactured by the firm. If wrong technique or method is used, it will affect the result. So inapplicability of same costing method and technique is the one of the main limitation of cost accounting. 4. Not suitable for small scale units: One of the limitations faced by the cost accounting in installing it in all types of business is that it is not applicable to small scale units.Through the traditional accounti ng, small scale units can control the cost effectively. 5. Lack of Accuracy: Use of notional cost such as standard cost, estimated cost etc. would not bring out the actual cost of the product. So the cost accounting lacks the accuracy of its results. 6. Lacks social Accounting: Social accounting is outside the scope of cost accounts. Cost accounting fails to take into account the social obligation of the business. 7. Need preparation of frequent reconciliation to verify accuracy: Results shown by cost accounts differ from those of financial accounts.Preparation of reconciliation statements to verify the accuracy is frequently required. This leads to unnecessary increase in workload. 8. Duplication of Work: Many industrial units function effectively and control the cost effectively with the financial accounting. Preparing cost accounting is unnecessary for them and it involves duplication of accounting work. 9. Use of Secondary Data: Cost accounting depends on financial statements fo r a lot of information. Any errors or short coming in the information will affect the results. 10. Lack of cooperation of employees: Cost accounting depends heavily on the cooperation of employees concerned.Lack of cooperation of employees will affect the overall performance of cost accounting. Non-cooperation or opposition from employees will affect the results. 11. Does not control Cost by itself: Cost accounting will not control the cost. It only brings out the possibility of areas which needs control. If the organization does not have an efficient management, the reports and results brought out by the cost accountant is useless. So cost accounting will not control the cost by itself. It needs an effective and efficient management to use it. 12. It is based on estimation and previous data:Most of the data used by a cost accountant is based on estimation of indirect costs, assumptions and previous data. Not using the actual data and costs is the limitation of cost accounting. 13. It only brings out the cost of goods or services: To find out the operational results, we need to depend on financial accounting. Cost accounting will not bring forth the financial status of the company. 14. It serves the information need of the management: We cannot depend on cost accounting for the financial information required by the shareholders, creditors, employees and the society at large.It only serves the requirement of information needed by the management. 15. Not useful for determining the tax liabilities: We cannot treat cost accounting as a basis for determining the tax liabilities of the business. Financial accounting is required for the determination of tax liabilities. 2. 1. 4 Cost Accountings effect on decision making: Managers make decisions that govern how a company reaches its goals. Many of these goals have financial aspects, such as revenue and profit targets. The level of costs included in such decisions has a major impact on the finances of the company.Relia ble reporting of actual costs, accurate estimation of projected costs and the appropriate integration of such costs in managerial decisions is a key component of business operations that meet their targets and further the goals of the company. Relevant Costs: Typical managerial decision making selects one of two or more alternatives. Costs that remain the same no matter which alternative the manager chooses are not relevant to the decision. In a cost-based decision on out-sourcing, a manager has to consider the cost of the subcontract and the savings in-house.For example, if the company still has to pay the full rent despite having fewer employees, the rent is not a relevant cost. If the company can move to a smaller location and pay less rent, the rent becomes relevant. Fixed Costs: The type of cost impacts a manager's decision making. Fixed costs are totals that remain the same independently of the volume of production. Higher production levels result in a reduced cost-per-unit as far as fixed costs are concerned. Typical fixed costs are facility related, such as heating and insurance.They are important for managerial decisions regarding optimal production levels because they influence the product cost and, through the cost, the pricing and profit levels. Variable Costs: A type of cost with a different impact on managerial decisions is the variable cost. Variable costs stay the same on a cost-per-unit basis, but their totals increase with the volume of production. Typical variable costs are materials used in production and direct labour to make the products. Variable costs are important for overall company budget decisions and planning for financing.Managers add variable costs as per-unit-costs times’ production volume to fixed costs to determine total production costs. Step Costs: Step costs are a combination of fixed and variable costs that a manager has to consider to avoid major discrepancies in cost calculations. They act as fixed costs up to a c ertain limit and then change to a new value. Typical step costs are those associated with machine capacity or batch processing. If production volume exceeds certain limits, costs rise substantially to a new, higher level as the company needs an additional machine or has to produce an additional batch.The importance of including step costing in managerial decision making is to either avoid exceeding step limits or to include the relevant higher costs. 2. 2. 1 Management or Managerial Accounting: Management accounting or managerial accounting is concerned with the provisions and use of accounting information to managers within organizations, to provide them with the basis to make informed business decisions that will allow them to be better equipped in their management and control functions. Managerial accounting information provides data-driven input to these decisions, which can improve decision-making over the long term.Small business managers can leverage this powerful tool to hel p make their business more successful by understanding how management accounting benefits common business decision contexts. According to the Institute of Management Accountants (IMA): â€Å"Management accounting is a profession that involves partnering in management decision making, devising planning and performance management systems, and providing expertise in financial reporting and control to assist management in the formulation and implementation of an organization's strategy†.The Institute of Certified Management Accountants (ICMA) states â€Å"A management accountant applies his or her professional knowledge and skill in the preparation and presentation of financial and other decision oriented information in such a way as to assist management in the formulation of policies and in the planning and control of the operation of the undertaking†. Management accountants therefore are seen as the â€Å"value-creators† amongst the accountants.They are much more interested in forward looking and taking decisions that will affect the future of the organization, than in the historical recording and compliance (score keeping) aspects of the profession. Management accounting knowledge and experience can therefore be obtained from varied fields and functions within an organization, such as information management, treasury, efficiency auditing, marketing, valuation, pricing, logistics, etc. 2. 2.2 Importance of Management or Managerial Accounting: The main aim of managerial accounting is toimprove the efficiency and quality of operationsby providing program owners and all others with suitable and applicable cost based performance information to permit for nonstop improvement in distributing the output to outcome the stockholders. Managerial accounting has been developed and used with all from the beginning times to help all the directors to understand the costs of running a project.Modern managerial accounting is created during the industrial rev olution during the difficulties of running a large scale business which show the way to the development of scheme for recording and checking costs to help business proprietors and managers to finalize and make conclusions. So, to conclude, for any business unit starting from the smallest business activity to the largest multinational business to be succeeded requires the use of managerial accounting concept and practices. This accounting provides data to owners for preparation and scheming of rating products and services for customers too.The main focus of managerial accounting is to help the managers for making better decisions. Because of all these reasons, businesses and organizations hire on managerial accountants and thereby, they are becoming integral persons of decision making teams instead of just data providers. 2. 2. 3 Limitations of Management or Managerial Accounting: Though management accounting is helpful tool to the management as it provides information for planning, controlling and decision making, still its effectiveness is limited by a number of reasons. Some of the limitations of management accounting are as follows: 1.Based On Accounting Information: Management accounting is based on data and information provided by financial accounting and cost accounting. As such the correctness and effectiveness of managerial decisions will depend upon the quality of data provided by cost and financial accounts. So, effectiveness of management account is limited to the reliability of sources of information.2. Lack of Knowledge: The use of management accounting requires the knowledge of number of related subjects. Deficiency in knowledge in related subjects like accounting principles, statistics, economics, principle of management etc.  will limit the use of management accounting. 3. Intensive Decisions: Decision taking based on management accounting that provide scientific analysis of various situations will be time consuming one. As such management ma y avoid systematic procedures for taking decision and arrive at decision using intuitive. And intuitive limit the usefulness of management accounting. 4. Management Accounting Is Only A Tool: The tools and techniques of management accounting provide only information and not decisions. Decisions are to be taken by the management and implementations of decisions are also done by management.5. Evolutionary Stage: Management accounting is still in a development stage and has not yet reached a final stage. The techniques and tools used by this system give varying and differing results. It is still named as internal accounting and/ or operational accounting. 6. Personal Prejudices and Bias: The interpretation of financial information may differ from person to person depending upon the capability of the interpreter. Analysis and interpretation of data and information may be influenced by personal basis. As such, the objectivity of decision may be affected by personal prejudices and bias.7. Psychological Resistance: Changes in traditional accounting practices and organizational set up are required to install the management accounting system. It calls for a rearrangement of the personnel and their activities and framing of new rules and regulations which generally may not be liked by the people involved. 8. Persistent efforts: The conclusions draws by the management accountant are not executed automatically. He has to convince people at all levels. In other words, he must be an efficient salesman in selling his ideas. 9.Wide scope: Management accounting has a very wide scope incorporating many disciplines. It considers both monetary as well as non-monetary factors. This all brings inexactness and subjectivity in the conclusions obtained through it. 10. Top-heavy structure: The installation of management accounting system requires heavy costs on account of an elaborate organization and numerous rules and regulations. It can, therefore, be adopted only by big concerns. 1 1. Opposition to change: Management accounting demands a break away from traditional accounting practices.It calls for a rearrangement of the personnel and their activities, which is generally not like by the people involved. 2. 2. 4 Managerial Accountings effect on decision making: Small business owners are faced with countless decisions every business day. Managerial accounting information provides data-driven input to these decisions, which can improve decision-making over the long term. Small business managers can leverage this powerful tool to help make their business more successful by understanding how management accounting benefits common business decision contexts. Relevant Cost Analysis:Managerial accounting information is used by company management to determine what should be sold and how to sell it. For example, a small business owner may be unsure where he should focus his marketing efforts. To evaluate this decision, an accounting manager could examine the costs that d iffer between advertising alternatives for each product, ignoring common costs. This process is known as relevant cost analysis and is a technique that is taught in basic managerial accounting courses. The same process can be used to determine whether to add product lines or discontinue operations. Activity-based Costing Techniques:Once the company has determined what products to sell, the business needs to determine to whom they should sell the products. By using activity-based costing techniques, small business management can determine the activities required to produce and service a product line. Embedded in this information is the cost of customers. Deciding which customers are more or less profitable allows the business owner to focus advertising toward the consumers who are the most profitable. Make or Buy Analysis: A primary use of managerial accounting information is to provide information used in manufacturing.For example, a small business owner may be considering whether t o make or buy a component needed to manufacture the company's primary product. By completing a make or buy analysis, she can determine which choice is more profitable. While this technique is certainly useful, small business owners should only use these analyses as a factor in the decision. There could be other non-financial metrics that are important to consider that would not be part of the analysis. Utilizing the Data: Managerial accounting information provides a data-driven look at how to grow a small business.Budgeting, financial statement projections and balanced scorecards are just a few examples of how managerial accounting information is used to provide information to help management guide the future of a company. By focusing on this data, managers can make decisions that aim for continuous improvement and are justifiable based on intelligent analysis of the company data, as opposed to gut feelings. Information: Accounting management is usually referred to as managerial acc ounting or cost accounting. The main role of accounting managers is to analyze the financial information of a company and to make future decisions for the company.All the decisions accounting managers make are for internal company use only. The information they provide is not given to outside sources at all; it is strictly for upper-level management and owners of the company. The information they provide is used only to increase a company's profitability. Revenues: One of the main roles of accounting managers is to study the revenues of a company. Studying the revenues consists of examining all sources of revenues and looking for ways to increase them. Accounting managers try to make decisions the company can implement that will increase overall revenues.This includes ways of increasing sales and other ways of increasing revenues such as renting out extra space. Expenses: Expenses in a business need to be controlled and monitored. One way company increases profitability is by elimin ating or decreasing unnecessary expenses. Management accountants examine all expenses and look for ways to decrease them. Often this involves cost accounting, which is a process of calculating production costs of goods, and finding the most efficient way of making them and the most efficient quantity they should make at a time.Decisions: With the revenues and expenses analyzed, accounting managers determine what parts of the company are working well and what needs to be changed. This is where the managers make decisions and they give this information to those above them who will implement the ideas they have. Budgets and Forecasting: Another role of accounting managers is determining a budget and forecasting future plans and goals. With the information they've analyzed, part of their job is to create a realistic budget for the company to follow.They also forecast future ideas for increased growth within the company. 2. 3. 1 Human resource Accounting: Generally we can say that, Human Resource Accounting (HRA) is the process of assigning, budgeting, and reporting the cost of human resources incurred in an organization, including wages and salaries and training expenses. In other words, Human Resource Accounting is the process of identifying and reporting the Investments made in the Human Resources of an Organization that are presently not accounted for in the conventional accounting practices.In simple terms, it is an extension of the Accounting Principles of matching the costs and revenues and of organizing data to communicate relevant information. The Quantification of the value of Human Resources helps the management to cope up with the changes in its quantum and quality so that equilibrium can be achieved in between the required resources and the provided information. The American Accounting Association’s Committee on Human Resource Accounting (1973) has defined Human Resource Accounting as â€Å"the process of identifying and measuring data about hu man resources and communicating this information to interested parties†.HRA, thus, not only involves measurement of all the costs/ investments associated with the recruitment, placement, training and development of employees, but also the quantification of the economic value of the people in an organization. Flamholtz (1971) too has offered a similar definition for HRA. They define HRA as â€Å"the measurement and reporting of the cost and value of people in organizational resources†. At last, we can say that, Human Resource Accounting is the process of assigning, budgeting, and reporting the cost of human resources incurred in an organization, including wages and salaries and training expenses.It’s the activity of knowing the cost invested for employees towards their recruitment, training them, payment of salaries & other benefits paid and in return knowing their contribution to organization towards its profitability. 2. 3. 2 Importance of Human Resource Account ing: Human Resource Accounting provides useful information to the management, financial analysts and employees as stated below:- Human Resource Accounting helps the management in Employment and utilization of Human Resources.It helps in deciding transfers, promotion, training and retrenchment of human resources. It provides a basis for the planning of physical assets via human resources. It helps in evaluating the expenditure incurred for imparting further education and training of employees in terms of the benefits derived by the firm. It helps to identify the causes of high labor turnover at various levels and taking preventive measures to contain it. It helps in locating the real cause for low return on investment, like improper or under-utilization of physical assets or human resources or both.It helps in understanding and assessing the inner strength of an organization and helps the management to steer the company well through the most averse and unfavorable circumstances. It p rovides valuable information for persons interested in making long term investments in the firm. It helps the employees in improving their performance and bargaining power. It makes each employee understand his contribution towards the betterment of the firm via the expenditure incurred by the firm on him. 2. 3. 3 Limitations of Human Resource Accounting:Human Resource Accounting is the accounting methods, systems, and techniques, which coupled with special knowledge and ability, assist personnel management in the valuation of personnel in their knowledge, ability and motivation in the same organization as well as from organization to organization. It means that some employees become a liability instead of becoming a human resource. HRA facilitates decision making about the personnel i. e. either to keep or to dispense with their services or to provide mega-training. There are many limitations which make the management reluctant to introduce HRA.Some of the Attributes are:- 1. There is no proper clear cut and specific procedure or guidelines for finding costs and value of human resources of an organization. The systems which are being adopted have certain drawbacks. 2. The period of existence of Human Resource is uncertain and hence valuing them under uncertainty in future seems to be unrealistic. 3. The much needed empirical evidence is yet to be found to support the hypothesis that HRA as a tool of management facilitates better and effective management of human Resources. 4.As human resources are incapable of being owned, retained, and utilized, unlike the physical assets, there is a problem for the management to treat them as assets in the strict sense. 5. There is a constant fear of opposition from the trade unions as placing a value on employees would make them claim rewards and compensations based on such valuations. 6. In spite of all its significance and necessity, the Tax Laws don’t recognize human beings as assets. 7. There is no universally a ccepted method of the valuation of Human Resources. 2. 3. 4 Human Resource Accountings effect on decision making:The effect of human resource investments as well as other decisions and management styles are now represented as a human resource condition precedent to the ultimate productivity or effectiveness of the organization. HRA is not useful to the management alone in achieving its economic goals. It could also be the source of important information for investment decision purposes. The inclusion of appropriate human resource data in published financial statements would, in all likelihood, make such statements for more meaningful in predicting future performance which is, of course, the principal concern of investors (Jawaharlal Lal, 2009).When managers go through the process of HRA measurement treating human resources as capital assets, they are more likely to make decisions that treat the company's employees as long-term investments of the company. Flamholtz (1976) describes t he HRA paradigm in terms of the â€Å"psycho-technical systems† (PTS) approach to organizational measurement. According to the PTS approach, the two functions of measurement are: first, process functions in the process of measurement and second, numerical information from the numbers themselves.Whereas one role of HRA is to provide numerical measures, an even more important role is the measurement process itself. The HRA measurement process as a dual function attempts to increase recognition that human capital is paramount to the organization's short and long-term productivity and growth. When managers go through the process of measuring human resources, they are more likely to focus on the human side of the organization and are more likely to consider human resources as valuable organizational resources who should be managed as such.These are also the effects which are necessary in decision making- Employment and utilization of Human Resources. Information for persons intere sted in making long term investments in the firm. Locating the real cause for low return on investment. Planning of physical assets via human resources. Deciding transfers, promotion, training and retrenchment of human resources. 3. 1 Findings: 1. From our assignment we find the specialized branches of accounting. 2. This assignment helps us to know about the importance and limitations of cost management and human resource accounting. 3.From this assignment we also find how cost, management and human resource accounting effect in decision making. 3. 2 Recommendation: 1. If we want to apply cost accounting in all business related sectors this system should be simple. 2. we think cooperation of employees is necessary for the overall performance of cost accounting. 3. cost accounting should not be expensive. 4. Management accounting knowledge should be broader. 5. We think proper clear cut and specific procedure or guidelines should be created for finding costs and value of human resou rces of an organization. 6.Universally accepted method should be created for the valuation of Human Resources. 3. 3 Conclusion: Cost accounting is not an exact science like other branches of accounting but is an art which has developed through theories and accounting practices based on common sense and reasoning. Management accounting is helpful tool to the management as it provides information for planning, controlling and decision making, and the main aim of managerial accounting is to improve the efficiency and the process which provides useful information to the management, financial analysts and employees.