Ethics And A New Accountants Perspective On Enron

The Law, Ethics and a New Accountant’s Perspective on Enron Ethics is a decision one makes in knowing the right thing to do and actually doing the right thing. They are the rules of behavior based on one’s belief of what is morally good and bad. A person may hear the word ethics and immediately think of government or the law. Not only does ethics have a role in government, it also plays a major role in business, including accounting. Schroeder, Clark Cathey (2014) state that the â€Å"reason for a high level of ethical conduct is the need for public confidence in the quality of services provided by the profession† (pg. 624). Ethical conduct not only encourages a high standard of performance; it also encourages a high quality of professional†¦show more content†¦Morals and virtues also play a major role in one’s ethical behavior. Morals are rules that one learns as a result of their childhood upbringing and culture. Morals differ from ethics because morals are personal in nature; on the other hand, ethical stand ards must be same for everyone. Virtues are positive character traits such as integrity and honesty, which a person develops over time. Moral and ethics are classified as good and bad, while laws are categorized as right or wrong. A person’s ethical beliefs not only influence their decisions on a day-to-day basis, they also influence business decisions in many ways. Seldom are ethical decisions clear and concise this is due to the fact that a person’s culture and demographics influence their ethical decisions. As a new accountant employed by Enron one of the first red flags would have been their mark to market accounting method. This method allowed the company to value an asset or liability at the current market price. In doing this, they were able to pick any value that would make their books look good. Executives at Enron were able to speculate and record projected earnings from natural gas and record these unrealized earnings as revenue. This accounting method is subjective and easily manipulated. As the recording of

Frankenstein - The Humanity of the Monster Essay - 1407 Words

Frankenstein - The Humanity of the Monster Sometimes, in novels like Frankenstein, the motives of the author are unclear. It is clear however, that one of the many themes Mary Shelley presents is the humanity of Victor Frankensteins creation. Although she presents evidence in both support and opposition to the creations humanity, it is apparent that this being is indeed human. His humanity is not only witnessed in his physical being, but in his intellectual and emotional thoughts as well. His humanity is argued by the fact that being human does not mean coming from a specific genetic chain and having family to relate to, but to embrace many of the distinct traits that set humans apart from other animals in this†¦show more content†¦As any human would, Phil seeks food, comfort, and shelter, even before he knew what adequate shelter was. On page 131, Phil states that he longs to obtain food and shelter, but the sight of a hut was new to him. Of course, Phil never obtains any adequate shelter and is sustained only by what he can obtain from the forest (berries, roots, etc.). It is normal for any animal on this earth to join its own society, group, herd, or pack. North American wolf packs are notorious for having a social system where one wolf becomes the outcast. The story of the Lone Wolf (sometimes referred to as the omega wolf) is one very similar to Phils. The Lone Wolf, though he is no less of a wolf than any other, must endure a life of exile and hardship, often fighting for himself, against odds. Social exile is not as uncommon as one would think, however it is the main argument against Phils humanity. This isnt to say that Phil does not want to join human society, for he makes a number of unsuccessful initial attempts, but is driven away every time (136). By this it can be viewed that Phil has no living connections in the world. This is perhaps the greatest argument that Shelley makes against Phils humanity. His unsuccessful attempts at interacting with humans only discourage him temporarily, as his wanderings bring him to the cottage of a poor, exiled French family. During hisShow MoreRelatedIs Humanity Really Frankenstein s Monster?1619 Words   |  7 PagesIs Humanity Really Frankenstein’s Monster? According to the Oxford English Dictionary, a monster is described as â€Å"part animal and part human†, â€Å"ferocious†, â€Å"ugly†, and â€Å"frightening†. Yet at the same time, a monster can be â€Å"amazing† and â€Å"extraordinary† . From these characteristics alone, a monster can essentially be anything. In the literal sense, a monster is perceived to be large and physically grotesque, however inner qualities of monstrosity can be easily masked, and are therefore often overlookedRead MoreThe Differences Between Human And Humanity Through The Construction Of Frankenstein s Monster Essay1486 Words   |  6 Pagesdifferences between human and humanity through the construction of Frankenstein’s Monster Throughout Mary Shelley’s novel Frankenstein, Victor Frankenstein’s creation helps readers and analysts grapple and wrestle with the concept of humanity. Through this journey, the reader gains a deeper understanding of not only humanity but also how humanity is assigned. These discoveries also allow the reader to reflect on their own preconceived ideas on the difference between humanity and biology as well as delvingRead MoreSeparation Between the Narration in Response to Frankenstein Essay889 Words   |  4 PagesIn reading Frankenstein, by Mary Shelly, a motif of distance and separateness can be discerned from the text. In the structure of the narrative, the reader is distant from the action. The setting of the narrative is situated often in isolated and nearly inaccessible areas, creating separateness between the action of the story and the everyday world. The Frankenstein monster is remote compared to the rest of world by narrative structure, geographic area, and h is namelessness. The reader must lookRead MoreDuality In Frankenstein Essay924 Words   |  4 PagesGrowing up, everyone is afraid of monsters, constantly checking under their beds and searching for what’s around every corner. But, were they looking in the right places? In the gothic fiction novel, Frankenstein: or, The Modern Prometheus, Mary Shelley shows how a person is capable of monstrosity. Shelly portrays the maliciousness of society and uses her characters to show the dark turn one’s life can take when exposed to destructive qualities, like fixation and recklessness. The protagonist-turned-antagonistRead MoreBiblical Analysis Of Mary Shelley s Frankenstein 1376 Words   |  6 PagesBiblical Analysis: Frankenstein Frankenstein by Mary Shelley often refers to the bible on a number of occasions. However, it is worth noting that many references used by Mary Shelley in Frankenstein can often be identified in Genesis. Much like Genesis, the story of Frankenstein is a viable creation story. The book of Genesis first explains the creation of man and woman, and also recounts the fall of humanity. Unlike Genesis, Frankenstein begins with the fall of humanity, leading into the creationRead MoreEssay on Science, Technology, and Morality in Shelleys Frankenstein1098 Words   |  5 Pages Frankenstein and Sciencenbsp;nbsp; Science is the knowledge gained by a systematic study, knowledge which then becomes facts or principles. In the systematic study; the first step is observation, the second step hypothesis, the third step experimentation to test the hypothesis, and lastly the conclusion whether or not the hypothesis holds true. These steps have been ingrained into every student of science, as the basic pathway to scientific discovery. This pathway holds not decision as toRead MoreThe Existence Of Humanity By Mary Shelley s Frankenstein1264 Words   |  6 PagesHumanity Some people live in a world that holds both beauty and ugliness, both joy and sorrow. This world defines the human character in which some have disagreements with each other or have a freedom of thoughts that makes them happy. This limitless world has granted people to be free and equal and gives the opportunity to learn from one another. However, some people try to get these benefits away from other individuals. For instance, some engage to take advantage of one another, approaches theRead MoreResponsibility of the Creator1616 Words   |  7 Pages I believe Victor Frankenstein was responsible for his creature’s actions. He had many chances to help but he was a too much of a coward. For example, Frankenstein could have helped Justine but he was too scared to speak up. It was his fault she was in jail and it was his fault she died. She was accused of killing William because Victor’s Monster put the necklace in her pocket. Frankenstein felt responsible for his younger brother’s death when he realized that the monster he created murderedRead MoreFrankenstein By Mary Shelley Is One Of The First Books1494 Words   |  6 PagesFrankenstein by Mary Shelley is one of the first books that discuss how humans behave and react to different situations such as revenge, isolation, and lack of empathy. Shelley transmits the struggle of a monster that seeks for real human connections, knowledge and the approval of its master; his appearance plays a big role in the reaction and acceptance of the people that encountered him. On the other hand, the character of Victor Frankenstein shows, an excessive desire for knowledge that leadsRead MoreMary Shellys Frankenstein and Ridley Scotts Blade Runner935 Words   |  4 Pagesâ€Å"Frankenstein† composed by Mary Shelley and â€Å"Blade Runner† directed by Ridley Scott Propose two of the most paramount science fiction stories as they don’t just pu rsue the logic of technological futurism but also present us with ideas about our humanity. Catalysed by their powerful contexts, both texts represent their common ideas, themes and values allowing us to fully appreciate their significance which continue to resonate throughout time. Despite being composed at different times, both Frankenstein

The US Acid Rain Program Environmental Sciences Essay Free Essays

string(38) " it easy to obtain excess allowances\." When we look around us we see that there has been a rapid addition in the figure of industries despite the fact that there has been a lessening in the handiness of scarce resources. The Global Gross Domestic Product per capita has addition 6 times since 1900, while in the same clip period the universe A ; acirc ; ˆâ„ ¢s population has grown 4 times. Due to increasing planetary demand, the importance of industries in our universe has been on the rise. We will write a custom essay sample on The US Acid Rain Program Environmental Sciences Essay or any similar topic only for you Order Now In order to protect the environment and our universe from being over polluted it is of import that we find cost effectual ways to cut down the degree of pollution. The Acid Rain plan was initiated by the United States Environmental Protection Agency ( EPA ) in the 1990s to cut down the degree of S dioxide and N oxides, the chief causes of acerb rain. This plan focuses on emanation caps whereby each industry or company is given a certain grant or allowance for the sum of fossil fuels they can fire and if they go over this degree so a heavy mulct of $ 2000 per ton would be imposed. The Acid Rain Program was established based on the rules that were set by the Clean Air Act of 1990. The Clean Air Act was implemented by the Environmental Protection Agency in order to cut down the degree of air pollution. The chief purpose of the Acid Rain plan was to cut down the degree of sulfur dioxide in the environment by 10 million dozenss and convey the degree of S dioxide down from 18.9 million dozenss in 1980 to about 8.95 million dozenss in 2000. This was to be done through emanation caps that focused on a lessening in the pollution caused by coal firing power workss. Companies and different industries could purchase the allowances from each other if their ingestion was higher than the allotted quota assigned to them. However, if that was non possible so they had to incur a heavy mulct. Problems Associated with Acid Rain Pollutants such as S dioxide and azotic oxides are known to be the chief ground behind the cause of acerb rain. It is imperative that in order to cut down acid rain, we decrease the figure of these pollutants. Acid rain is known to do many jobs with the acidification of lakes and rivers being the most outstanding. The lakes in the nor’-east of the United States have been greatly affected by acerb rain. The acidification of lakes leads to angle and works life being destroyed as they can non populate in acerb H2O. As of 2001, in over 100 lakes in Minnesota all the fish have died due to sourness. Apart from fish death, it besides leads to angle non being able to reproduce. These are some of the jobs caused by acid rain which is why it is highly of import to cut down the degree of sulfur dioxide in the environment so we can forestall sourness and protect the marine life. Apart from destructing sea life, acerb rain is known to hold a negative consequence on the trees around the uni verse. When acid rain occurs, the acerb seeps into the trees therefore forestalling the workss from taking in C dioxide. Due to miss of C dioxide, this leads to the workss non being able to execute photosynthesis which finally leads to workss deceasing. Germany has been greatly affected where in 1983, 34 % of braid were damaged by acid rain. Acid rain besides affects us in many ways. Breathing and lung jobs that affect kids and grownups is caused by acerb rain. Due to acid rain, every twelvemonth in the US there are 550 premature deceases and 1520 exigency room visits. This shows that it is of import to cut down acid rain as it has adversely affected the environment and the ambiance around us. [ Good background ; could spread out ] The Clean Air Act was introduced in 1963 by the United States Congress to cut down air pollution on a national degree. It was the first environmental jurisprudence that was introduced by the United States. Over the old ages at that place have been amendments and alterations made to the Clean Air Act based on the environmental jeopardies that have affected our environment such as acerb rain. A outstanding amendment was made in 1990 to take the effects of acerb rain into consideration. In the Clean Air Act of 1990, the alterations that were put into consequence were related to emanations merchandising whereby companies or workss were given inducements if they reduced pollution in this instance S dioxide, there were proviso made for ozone depletion and toxic air pollution. Apart from this, a new gasolene reformulation demand was besides set in order to command and at the same clip cut down the evaporative emanation from gasolene. The Acid Rain plan as mentioned above was implemented in order to diminish the sum of S dioxide in the environment. In order for this to go on, the jurisprudence that was to be imposed based on the Clean Air Act of 1990 was a two stage jurisprudence. Since the aim of cut downing sulfur dioxide could non be attained in one goes, it was broken down into two stages: Phase 1 The Acid Rain plan allocated allowances based on a annual footing and the figure of allocated units was based on a method that was used by the EPA. The first stage of the two stage plan was from 1995 to 1999. The footing on which allowances or emanation caps were distributed was on the mean fuel ingestion that was used by companies from 1985 to 1987. The British thermic unit transition rate of 2.5 lbs of S dioxide per million lbs of fuel burnt was used. A major drawback of this stage was that many workss found it easy to obtain excess allowances. You read "The US Acid Rain Program Environmental Sciences Essay" in category "Essay examples" This could be done by through auctions where the allowances were sold to the bidder with the highest monetary value. Many workss that were allocated allowances in Phase 1 were allocated a much higher allowance than the sum they required. The EPA did this so that all the workss could fall in the plan as they had nil to lose. Firms would experience that there is no hazard involved in fall ining the plan which is why they would choose to be a portion of it. In 1995, the initial allotment was to be 5,550,231 allowances for 445 workss. Firms were awarded excess allowances for every excess ton of S dioxide they reduced beyond the bound imposed on them. The extra allowances that were granted to houses in 1995 were 3,193,850. The stage 1 of the Acid Rain Program was to last a period of 5 old ages. Many workss and houses took advantage of the excess allowances that could be granted and due to this the entire figure of allowances in 1999 was 16,618,112 which showed that houses were willing to aline themselves with the plan. [ Good ] Phase 2 Phase 2 was the 2nd portion of the Acid Rain Program that began in the twelvemonth 2000. The sum of allowance that was granted to each works was based on their mean fuel ingestion from 1985 to 1987. The transition rate used this clip was 1.2 lbs of S dioxide per million lbs of fuel burnt. The sum of allowance that was granted to each works was reduced but there was an overall addition in the entire cap as many more workss had entered the plan, an extra 2262 units were made portion of the plan and with the addition in the figure of units, the entire allowance besides increased to 9,966,531 for the twelvemonth 2000. Many units took advantage of the banked allowances that were carried frontward from Phase 1 and this entire amounted to 21,583,540. Despite the entire allowances increasing due to the fact that many new units entered the plan, there was an overall lessening in the emanations granted to each unit. This figure is expected to diminish even more and the purpose of the Acid Rain Program is to cut down the entire sum of emanations to 8.95 million dozenss by 2010. The graph above shows how emanations have been relatively higher than the allowances allocated by the twelvemonth 2000. However at the same clip, the entire allowances that were allocated to each works plus the allowance that was banked is besides greater than the emanations demoing that the sum of the entire available allowance was much higher than required. As stage 2 continued to come on, banked allowances were finally used up and workss began to run the hazard of exceling their emanations bound. Since this carried heavy mulcts, it was imperative that companies that owned these sulfur dioxide breathing workss find a manner to cut down the S dioxide emitted into the environment. Many different methods were presented. Some of the most noteworthy 1s are: Technology There were two chief engineerings available for workss to run into their emanations mark. A scrubber which is besides known as a fluke gas desulfurization system is one manner in which S dioxide could be reduced. This system is known to be really effectual as mentioned by the Environmental Investigation Agency in 1994 that the scrubber system or the flue gas desulfurization system is known to hold an efficiency rate of 85 % to 95 % . When taking a scrubber, companies have a figure of different scrubbers to take from whether it is a dry scrubber which produces a dry by merchandise or a wet scrubber which on the other manus produces a wet merchandise. Another manner in which engineering can be used to cut down S dioxide is by either fuel shift, intermixing or co-firing. Fuel shift is comparatively simple as you merely exchange to another coal that does non breathe S dioxide, blending is when you blend two different types of coal and co-firing is merely utilizing a coal and a fuel and so these two are blended together. It sounds easy when we say that we will merely exchange to a different coal or we will merely intermix two coals that we can happen but the existent issue and job prevarications in taking which coal, natural gas or fuel best suits your works and besides will follow with the demands set by the EPA. It is of import that when you decide to exchange to a another fuel, you use a coal that has a lower S content as non merely will it be better for the environment but it will besides assist you cut down the sum of S in the atmosphere therefore following the emanation cap allocated to you. When blend two types of coal it s of import that you blend high S and a low S coal. This is of import as it becomes easier for the workss to set to a smaller alteration that happens by intermixing two coals instead than fuel shift. Co-firing is besides a method that can be used but is non recommended as it is deemed really expensive. Allowances Allowance is a method that was really popular during the first stage. As mentioned in the statistics above, we see that the figure of allowances allocated in Phase 1 that lasted from 1995 to 1999 were much higher than expected as EPA wanted many houses to fall in this plan. The fact that many workss were over allocated allowances meant that there was no trading that took topographic point between houses selling allowances to each other as each works had adequate allowance allotted to them. These banked allowances were used in ulterior old ages by workss and at the same clip they were following with the Acid Rain plan. Retirements Retirement is when a works shuts down and can non be used any more. The workss that tend to utilize this method are still allocated allowances until the Acid Rain plan is integral. These allowances are non used by these workss but are sold back into the market at a monetary value whereby these workss make a net income. Ohio based Acme is an illustration of a works that has retired but is still having allowances that are sold into the market. Previously installed Controls Some workss already have an emanation rate that is lower than the others because of equipment or machinery they might hold installed in the yesteryear which reduces the degree of sulfur dioxide emitted into the ambiance. Installing new equipment or controls that cut down the degree of sulfur dioxide in the environment is another manner to follow with the regulations and ordinances set out in the Acid Rain plan by the EPA. Decision The Acid Rain plan has a few jobs since its debut but it has besides led to the lessening in S dioxide emanations in the environment. The job with Phase 1 was the complete allotment of allowances. The chief ground behind this was to promote houses to fall in the plan, which had been achieved by the beginning of Phase 2. The banked allowances that could be carried down to the following twelvemonth were an added inducement for companies. By the beginning of 2003, these banked allowances had about been exhausted and companies adapted by put ining new engineering and trading emanations. The Acid Rain plan gave companies the pick of taking the option that is cheapest for them, whether it is emissions trading or upgrading to the right engineering. Since its origin in 1970 up to the twelvemonth 2000, this resulted in cost nest eggs of $ 780 million when compared to a method of direct control in which the authorities would each person works precisely how much to cut down and how to make it. Additionally, sulfur dioxide emanations reduced by 4,531,328 dozenss. Harmonizing to the latest information, S dioxide emanations were 8 million dozenss lower in 2010 compared to the degrees they would hold been at if the plan had ne’er been implemented. In add-on $ 122 billion have been saved in footings of lower wellness costs and decreased use of scare resources. All this shows that the U.S Acid Rain plan has been a resonant success. As mentioned above, we see that the execution of the Acid Rain plan by the United States was an enterprise taken by the US in order to cut down the atmospheric degrees of S dioxide in the environment. This plan was a immense success as the end of cut downing sulfur dioxide in the ambiance was achieved. Other states should see this as an chance to follow into the footfalls of the United States. Environmental jeopardies such as acerb rain, air pollution and deforestation have been destructing our environment and it is clip that we do something about it. The Kyoto protocol by the United Nations Framework Convention on Climate Change ( UNFCCC ) has been really effectual in contending planetary heating and cut downing the degree of nursery gases. The UNFCCC is an international environmental pact and the consequence of acid rain should be brought up at the conference that take topographic point. Acid rain is an environmental jeopardy which should be taken into consideration and be reduced otherwise it can hold inauspicious effects in the close hereafter non merely on marine life but every bit good as human life. How to cite The US Acid Rain Program Environmental Sciences Essay, Essay examples

Discovery of Biologics

Question: Write an essay on System Pharmacology? Answer: Discovery of Biologics Biologics are considered as large revolutionary molecules. These molecules are capable of modifying the biological responses of the body. These biologics are the result of target-based drug discovery where the biologists used their complete knowledge of the disease pathophysiology to recognize the main culprit biological targets and against those culprits they managed to develop biologics using advance manufacturing techniques (Singh et al. 2012). These biologics are helpful to inhibit the action of several components in the immune system, which play key roles in inflammation and considered as the main feature of Rheumatoid Arthritis (RA) (Nam et al. 2010). In the context of drug discovery process, the validation and the identification of TNF as a prospective therapeutic target lead to the expansion of biologics (infliximab) is discussed in following paragraphs. Target Identification and Validation It is observed that enhanced expression of HLA-DR and presence of rheumatoid factors found in diseased joint synovium points to the immune pathogenesis of rheumatoid factors. Generally, IL-1 is followed by the mediators of the systematic inflammation such as CSF-2 (colony stimulating factor-2), TNF-, IL-6 and others like CD-20 and IL-12 are also found synovium and identified as popular targets of biologics (Galloway et al. 2011). Anti CD4+ was used in the first trials. However, the research was failed. After the collapse of CD4+ antibodies, the research was continued to recognize the main culprit, which could be blocked to inhibit the other factors of inflammation. In many types of research it is observed that use of rheumatoid synovial cell cultures showed that the mRNA expression for IL-1 is astonishingly extended in the synovial cell cultures while comparing with the expression of IL-1, which is derived from stimulated leucocytes (normal) (McInnes and Schett, 2011). The findings in this context are extremely helpful to prepare a model, which is may be used successfully outside the normal biological context to study the functional gene product, which involves Rheumatoid Arthritis (Drutskaya et al. 2010). Using the model, it is further found that antisera against TNF (Tumor Necrosis Factor) can oppose the expression of IL-1, within three days of administration (Aaltonen et al. 2012). This finding further unr aveled the new generation of an investigation, which consider TNF has the prime importance to coordinate the cytokine response in rheumatoid arthritis. Also, the effect of anti-TNF antisera on IL-8, IL-6 and GM-CSF was investigated. From the studies, it was established that recruitment of blood leucocytes due to the TNF through chemokines and adhesion molecules mediate the process of inflammation (Furst, 2010). Testing of Biologics in animal models of Rheumatic Arthritis In further researches, it is observed that the appearance of TNF (Tumor Necrosis Factor) and its receptor are facilitated in affected tissues (Galloway et al. 2011). Hamster monoclonal antibodies against TNF were tested in CIA (collagen induced arthritis) model of rheumatoid arthritis (considered as the best model). This test was helpful to prove the validity of TNF as the major target (biological factor) in rheumatoid arthritis. It is found that application of 300 and 500 g weekly (twice) can minimize the intensity of the clinical symptoms (Aaltonen et al. 2012). As a result, the expression of TNF (precisely spatial expression) is reduced, and histologic symptoms of treated mice showed progress, which includes, cellular infiltrate reduction, chondrocyte apoptosis and joint destruction (Dixon et al. 2010). It is observed that dispensing of anti human anti TNF- monoclonal antibody" can stop the symptoms of spontaneous arthritis in "transgenic mice," which showed the over expression of TNF (Furst, 2010). It is also found that many researchers obtained promising results by using CIA model (Galloway et al. 2011). Therapeutic agents with anti-TNF potential Many researchers tried to find out biologics, which have miraculous therapeutic potentiality. To share the dream, many pharmaceutical industries tried to prepare different innovative agents. One of the fruitful results of these researches is he design of cA2, which is widely known as infliximab. Centocor first prepared this chimeric antibody against biological target TNF. The murine hybridoma was used to chimarized murine Fv segment with the human IgG1, K backbone (considered as Fc fragment). Clinical studies It is important to calculate the tolerable dose; therefore, to calculate the maximum tolerable dose, toxicity studies took place. From the previous studies, it was observed that 20mg/kg/2 weeks dose was enough to get the best result (Nam et al. 2010). However, also, different biomarkers such as ESR (erythrocyte sedimentation rate), IL-6 and (CRP) C-reactive protein are declining within seven days as well as the level of rheumatoid factors, resulting in the improvement of the clinical and symptomatic features (Dixon et al. 2010). On the other hand, in a "double-blind, randomized trial" placebo was compared with 1 and 10 mg/kg doses of cA2. After four weeks (washout periods), the experimental group and subjects of controls were infused with solutions, however, the appearance of which remained same. The response was further measured after 4th week with the help of Harold Paulus criteria, where most of the respondents were found in 10mg/kg doses. After the first trial efficacy and safety proof were established and then phase 2 trials were introduced. In phase 2 trials, 1, 3 and 10 mg/kg of cA2 was administered with or without 7.5 mg of methotrexate/week. From the result, it was observed that all doses have the synergic response with MTX while comparing with mono-therapy. After the completion of phase 2 trials, phase 3 trial began. This phase 3 trial was also known as ATTRACT (Anti-Tumor Necrosis Factor Trial in Rheumatoid Arthritis with Concomitant Therapy) trial and include the administration of MTX and infliximab. Four doses (3 and 10 mg/kg for four weeks and eight weeks) of infliximab were compared with MTX plus placebo. In observation (at 30th, 54th and 102nd week) showed that nearly 50% of patients have improved clinical symptoms as well as developed physical functions (Dixon et al. 2010). On the other hand, the Taylors radiography demonstrated a single dose of infliximab could reduce 50% of granulocyte accumulation in joints. The license of using infliximab against TNF was permitted after showing the clinical trials. However, measurement of benefit to harm ratio of biologics are still under investigation. References Aaltonen, K.J., Virkki, L.M., Malmivaara, A., Konttinen, Y.T., Nordstrom, D.C. and Blom, M., 2012. Systematic review and meta-analysis of the efficacy and safety of existing TNF blocking agents in the treatment of rheumatoid arthritis.PLoS One,7(1), p.e30275. Dixon, W.G., Hyrich, K.L., Watson, K.D., Lunt, M., Galloway, J., Ustianowski, A., Symmons, D.P.M. and BSRBR Control Centre Consortium, 2010. The drug-specific risk of tuberculosis in patients with rheumatoid arthritis treated with anti-TNF therapy: results from the British Society for Rheumatology Biologics Register (BSRBR).Annals of the rheumatic diseases,69(3), pp.522-528. Drutskaya, M.S., Efimov, G.A., Kruglov, A.A., Kuprash, D.V. and Nedospasov, S.A., 2010. Tumor necrosis factor, lymphotoxin, and cancer.IUBMB life,62(4), pp.283-289. Furst, D.E., 2010, April. The risk of infections with biologic therapies for rheumatoid arthritis. InSeminars in arthritis and rheumatism(Vol. 39, No. 5, pp. 327-346). WB Saunders. Galloway, J.B., Hyrich, K.L., Mercer, L.K., Dixon, W.G., Fu, B., Ustianowski, A.P., Watson, K.D., Lunt, M., Symmons, D.P. and BSRBR Control Centre Consortium, 2011. Anti-TNF therapy is associated with an increased risk of serious infections in patients with rheumatoid arthritis especially in the first six months of treatment: updated results from the British Society for Rheumatology Biologics Register with special emphasis on risks in the elderly.Rheumatology,50(1), pp.124-131. Galloway, J.B., Hyrich, K.L., Mercer, L.K., Dixon, W.G., Ustianowski, A.P., Helbert, M., Watson, K.D., Lunt, M. and Symmons, D.P.M., 2011. The risk of septic arthritis in patients with rheumatoid arthritis and the effect of anti-TNF therapy: results from the British Society for Rheumatology Biologics Register.Annals of the rheumatic diseases, p.annrheumdis152769. McInnes, I.B., and Schett, G., 2011. The pathogenesis of rheumatoid arthritis.New England Journal of Medicine,365(23), pp.2205-2219. Nam, J.L., Winthrop, K.L., Van Vollenhoven, R.F., Pavelka, K., Valesini, G., Hensor, E.M.A., Worthy, G., Landew, R., Smolen, J.S., Emery, P. and Buch, M.H., 2010. Current evidence for the management of rheumatoid arthritis with biological disease-modifying antirheumatic drugs: a systematic literature review informing the EULAR recommendations for the management of RA.Annals of the rheumatic diseases, p.annrheumdis126573. Singh, J.A., Furst, D.E., Bharat, A., Curtis, J.R., Kavanaugh, A.F., Kremer, J.M., Moreland, L.W., O'Dell, J., Winthrop, K.L., Beukelman, T. and Bridges, S.L., 2012. 2012 Update of 2008 American College of Rheumatology recommendations for the use of diseaseà ¢Ã¢â€š ¬Ã‚ modifying antirheumatic drugs and biologic agents in the treatment of rheumatoid arthritis.Arthritis care research,64(5), pp.625-639.