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NEW QUESTION: 1
On January 2, Year 1, Kine Co. granted Morgan, its preside -I t. share options to buy 1.000 shares of Kine's US $10 per ordinary stock. The options call for a price of US$20 per share and are exercisable for 3 years following the grant date. Morgan exercised the options on December 31, Year 1. The market price of the shares was US $50 on January 2, Year 1, and US $70 on the following for December 31. The market price of the shares is followed because the fair value of the option is not reliable measurable, by what net amount should equity increased as a result of the grant and exercise of the options?
A. US $ 20,000
B. US $50,000
C. US $70,000
D. US $30,000
Answer: A
Explanation:
The measurements January 2, Year 'I_ At that date, the intrinsic value of the options is US $30.000 [1,000 shares$50 market price -$20 option price)]. This US $30,000 will be recorded as both compensation expense and options outstanding. The net effect on equity is 0. When the options are exercised the US $20,0001.000 shares $20 option price)]. This US $30,000 will be recorded as both compensation expense and options outstanding will be allocated to share capital as US $30,000 of options are exercised, the US $ 20,0001,000 shares x $20 exercise price) cash received and the US $30,000 of options are exercised price) cash received and the US $30,000 of options outstanding will be allocated to share capital as US $10,000 ordinary stock and US $40,000 additional paid in capital. The net effect on equity will be a US $20,000 increase.
NEW QUESTION: 2
Gene therapy offers a new treatment paradigm for curing human disease. Rather than altering the disease phenotype by using agents that interact with gene products, or are themselves gene products, gene therapy can theoretically modify specific genes resulting in disease cure following a single administration.
Initially gene therapy was envisioned for the treatment of genetic disorders, but is currently being studied for use with a wide range of diseases, including cancer, peripheral vascular disease, arthritis, Neurodegenerative disorders and other acquired diseases.
Certain key elements are required for a successful gene therapy strategy. The most elementary of these is that the relevant gene be identified and cloned. Upon completion of the Human Genome Project, gene availability will be unlimited. Once identified and cloned, the next consideration must be expression of the gene. Questions pertaining to the efficiency of gene transfer and gene expression remain at the forefront of gene therapy research, with current debates revolving around the transfer of desired genes to appropriate cells, and then to obtaining sufficient levels of expression for disease treatment. With luck, future research on gene transfer and tissue-specific gene expression will resolve these issues for the majority of gene therapy protocols.
Other important considerations for a gene therapy strategy include a sufficient understanding of the pathogenesis of the targeted disorder, potential side effects of the gene therapy treatment, and a more in depth understanding of the target cells which are to receive gene therapy.
Gene transfer vector is the mechanism by which the gene is transferred into a cell. Currently there are at least 150 clinical gene therapy protocols worldwide. Since the approval process for these protocols is not as public outside the U.S., it is difficult to ascertain the exact number of worldwide protocols. As of December 1995, 1024 patients had been treated with either a gene transfer or gene therapy protocol.
Much controversy exists regarding how many of these patients have benefited from their gene therapy, and no one has yet been cured.
Public controversy in the field of human gene therapy is driven by several factors. Ordinary citizens as well as scientists easily understand the enormous potential of gene therapy, but the former may not appreciate all the pitfalls and uncertainly that lie in the immediate future. The financial interests of biotechnology firms and, some have asserted the career interests of some gene therapists have encouraged extravagant, or at least verily optimistic public statements about contemporary gene therapy. In spite of the proliferation of protocols, the actual number of patients treated remains small, and only one genuinely controlled study of human gene therapy has been published as of this date The author's attitude toward the gene therapy as a future cure for cancer, peripheral vascular disease, arthritis, Neurodegenerative disorders and other acquired diseases is
A. Indifference
B. Cautious optimism
C. Disapproval
D. Amusement
E. Censure
Answer: B
Explanation:
Explanation/Reference:
Explanation:
The best answer is D.
In the opening sentence, the author optimistically states that gene therapy offers a new treatment paradigm for curing human disease. However, in the fifth paragraph the author mentions some of the problems.
NEW QUESTION: 3
Under Article 58 of the GDPR, which of the following describes a power of supervisory authorities in European Union (EU) member states?
A. The discretion to carry out goals of elected officials within the member state.
B. The ability to enact new laws by executive order.
C. The authority to select penalties when a controller is found guilty in a court of law.
D. The right to access data for investigative purposes.
Answer: D
NEW QUESTION: 4
In a LifeCycle Manager Project, a user can create either a Benchmark task or a Comparison task.
Which statement is INCORRECT when describing the application of Benchmark tasks?
A. Benchmark tasks can be used to create a benchmark test to run Compatible Query Mode (CQM) reports as Dynamic Query (DQ) reports.
B. When creating a Benchmark task, the administrator can choose whether to validate reports before they are run, and whether to run the reports in Dynamic Query Mode (DQM).
C. To use a previously run Benchmark, select a previously created Benchmark task for the benchmark source and the target Cognos server that you want to compare to the benchmark.
D. Benchmark tasks can be used as a benchmark test for any LifeCycle Manager Project.
Answer: B
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