Saturday, December 28, 2019

Selecting The Right College An Electronic Guide For...

Choosing a College is an important decision for a first year college student and most students may not know which is the right school for them. The two literature review article that I have chosen is â€Å" Selecting the Right College: An Electronic Guide for Counselors and Students† by Markham B. Schack and the second one is â€Å"The Guidance Counselor’s Role in Advising College-Bound Students† by Samuel Brodbelt and the last one is â€Å"The College Search Process: Finding the Right College Match† by Michael Hills. The first two articles are pretty much similar since it’s two different perspective on school counselors in helping the students in choosing the right college for them. On the first two articles, other researchers explain the topic on choosing the right school by stating that juniors and seniors high school students begins to look more in depth in choosing a college rather than younger high school students. While in the other article, it explains how high school students looked into over 4,000 schools to choose the right one that best fit their interest. The research that has been done previously on all three articles were seeing the five different areas in choosing the right institution for the student. The researchers will choose the students and check their GPA, class rank, work load or level of difficulty of the certain program that they want to take,their SATs, and financial aid. After the students have file these information then the next process is to choose theShow MoreRelatedDessler Hrm12 Tif0511347 Words   |  46 Pagesalso known as employment or personnel planning, although most firms use the term succession planning when determining how to fill top management positions. Diff: 1 Page Ref: 152 Chapter: 5 Objective: 2 Skill: Concept 6) A firms ________ should guide employment planning and determine the types of skills and competencies the firm needs. A) job analysis B) organization chart C) marketing plan D) strategic plan E) recruitment process Answer: D Explanation: Employment planning should flow from theRead MoreTexas Cpa Report6520 Words   |  27 Pagesinformation about the requirements to apply for and sit for the Texas Uniform CPA Exam, the topics the Texas Uniform CPA Exam covers and the structure of the exam, the rules, sites and testing windows under which the students can take the Exam, available CPA Exam reviews which help the students prepare for and pass the CPA Exam, the additional requirements to become a CPA in Texas once the Texas Uniform CPA Exam has been passed, and the benefits to become a Texas CPA. Exam/Qualifications – RequirementsRead MoreMastering Graduate Studies 1e32499 Words   |  130 PagesPermissions contact Grand Canyon University 3300 W Camelback Rd Phoenix, AZ 85017 602.639.7500 Copyright Information Grand Canyon University. All rights reserved. No part of this book may be reproduced, in any form or by any means, without permission in writing from the publisher custom textbook usage The following icons have been created to assist students’ interactive experience in usage of this textbook. These will appear across the top or bottom of every page. Table of Contents. . . . . . . Read MoreRifleman Dodd18078 Words   |  73 PagesMARINE BARRACKS WASHINGTON, DC    UNITED STATES MARINE CORPS MARINE CORPS INSTITUTE 912 CHARLES POOR STREET SE WASHINGTON NAVY YARD DC 20391-5680 IN REPLY REFER TO: 1550 Ser 1335 1 Jul 11 From: Director To: Marine Corps Institute Student Subj: COUNSELING FOR MARINES (MCI 0112D) 1. Purpose. MCI course 0112D, Counseling for Marines, has been published to provide instruction to all Marines assigned billets and duties that require counseling skills. 2. Scope. MCI course 0112D addressesRead MoreStatement of Purpose23848 Words   |  96 PagesLearn about campus and program resources, such as research facilities. Familiarize yourself with the disciplinary culture by identifying the ethos—the values, beliefs, discourse practices, and epistemological assumptions—of a department, program, or college (liberal arts or science and technology). What does it mean to think and write like a member of a specific intellectual community? For example, members of the science community embrace an epistemology—a way of knowing—―consistent with the traditionalRead MoreEthical Decision Making and Behavior13474 Words   |  54 Pagesethical decisions is the first step to making better choices; taking a systematic approach is the second. We’ll explore both of these steps in this chapter. After examining the ethical decision-making process, we’ll see how guidelines or formats can guide our ethical delib erations. 235 236——PART III. Ethical Standards and Strategies Components of Moral Action There are a number of models of ethical decision making and action. For example, business ethics educators Charles Powers and David Vogel identifyRead MoreH2O Can Expand Operations from Germany Into the Us30890 Words   |  124 Pagesconsidered before making any major moves, H20 would have to focus on an area or location where the business can expand as well as; target the right businesses so that the company can continue to grow. Our recommendation is H2O need outsource for the first couple of years and purchase the right type of HRIS system that will allow them to be competitive and retain their right type of employees to fit their organization Work Contracted for the H2O Corporation By Kibitzer Inc. H2O is a midsize organizationRead MoreMethods of Qualitative of Data Collection19658 Words   |  79 Pagesthe primary and the secondary methods to be considered in designing a qualitative study. This discussion does not replace the many excellent, detailed references on data collection (we refer to several at the end of this chapter). Its purpose is to guide the proposal writer in stipulating the methods of choice for his study and in describing for the reader how the data will inform his research questions. How the researcher plans to use these methods, however, depends on several considerations. ChapterRead MoreHistory of Management Thought Revision17812 Words   |  72 Pagesearly experiences as a worker would shape his view of management. 2. Taylor at Midvale Steel a. Started as a laborer, rose into management. This would lead to his â€Å"shop management† point of view. b. Took a home study course to get his college degree in mechanical engineering. c. As a worker, then a first line supervisor, he observed numerous industrial practices that led him to his life s work. d. Restriction of output which Taylor classified into natural soldiering and systematicRead MoreFraud Triangle15238 Words   |  61 Pagesbanks, I began to make other purchases via this method. I needed something to sleep on and a blanket and other items for the apartment. I bought a sleeper sofa, a desk, a modular shelf/bookcase, dishes, and also paid off my other outstanding debts—college loans, dentist bill, and credit. I was acting foolishly. No one had questioned me at the banks about any of this. I usually made deposits at different branches to try to avoid suspicion, but when I was in my own branches, no one said a thing. I

Friday, December 20, 2019

Literary Techniques Used in Mother to Son by Langston...

â€Å"Mother to Son,† written by Langston Hughes, is a short poem about a mother who is teaching her son about perseverance and determination by using the image of a staircase. She explains that even though life has given her many hardships, she continues forward and she urges her son to do the same. In â€Å"Mother to Son,† Langston Hughes uses an extended metaphor, imagery, dialect, and structure to paint a picture of a weary mother who wants her son to persevere through the hardships of life. The theme of this poem is determination and the value of experience. The mother is telling her son that no matter what happens, he should never give up. Even though this is a rather sad poem, there is a glimpse of hope because she never gave up. She never†¦show more content†¦A staircase that is broken would not be in a wealthy person’s home, so this also shows us that she is poor. In the 1920’s, which was when this poem was written, many African Americans were moving from the South into the cities for a chance at making a living. Most of them were very poor and lived in poverty, which is why the staircases would be broken down, bare, and no carpet. The title, â€Å"Mother to Son,† tells us that this is a mother giving her son advice. Langston Hughes opens the poem by saying, â€Å"Well, son, I’ll tell you:† (1), which could mean that the son had asked her about her life or that maybe he was complaining about his current struggles. The mother then begins to tell her son that her life has not been easy, but she never gives up and she urges her son to do the same: So boy, don’t you turn back. Don’t you set down on the step ‘Cause you finds it’s kinder hard. Don’t you fall now-- The mother is telling her son that he should never turn around or sit down just because it gets tough, and she uses herself as an example. You can see the determination that this mother has. She keeps trying and persevering through her troubles, even when it seems like there is no hope, â€Å"And sometimes goin’ in the dark / Where there ain’t been no light.† (12-13). â€Å"And sometimes goin’ in the dark† (12) could mean two things: she felt hopeless at some points in her life, or that it was hard to see the way. If a place is completely dark with no trace light, it isShow MoreRelatedLangston Hughes : Jazz Poetry And Harlem Renaissance1212 Words   |  5 PagesLangston Hughes Jazz Poetry and Harlem Renaissance Langston Hughes was an African American poet who was born on 01 February 1902 in Joplin, Missouri. His parents separated and later divorced during his childhood. Subsequently he was raised predominantly by his maternal grandmother. His grandparents were politically active and supporters of the abolition of slavery. They were activists in the movement for voting rights for African Americans. Through their active involvement in his upbringingRead MoreLangston Hughes : The Black Writers Of The Harlem Renaissance1488 Words   |  6 Pageswriters of the 1900’S is Langston Hughes. While many writers focused on one style or category of writing, Langston Hughes is the most versatile of all of the writers from the Harlem Renaissance. While the state of Missouri is known for its largest cities such as St. Louis and Kansas City and for famous attractions such as the Gateway Arch, the state is also the birthplace of one of the most well-known writers of the early Twentieth Century. James Mercer Langston Hughes is an American author, writerRead MoreReoccurring Themes in the Work of Langston Hughes Essay1649 Words   |  7 PagesLangston Hughes is an extremely successful and well known black writer who emerged from the Harlem Renaissance (â€Å"Langston Hughes† 792). He is recognized for his poetry and like many other writers from the Harlem Renaissance, lived most of his life outside of Harlem (â€Å"Langston Hughes† 792). His personal experiences and opinions inspire his writing intricately. Unlike other writers of his time, Hughes expresses his discontent with black oppression and focuses on the hardships of his people. Hughes’Read MoreThe Ways Of White Folks By Langston Hughes2313 Words   |  10 Pagesâ€Å"Humor is laughing at what you haven t got when you ought to have it† - Langston Hughes. This quote finds relevance in Langston Hughes 1934 novel â€Å"the Ways of White Folks†, as he adds a numerous amount of blunt and hidden jokes within the novel. These jokes are meant to laugh at the inequality between white people and black people within America. Hughes mocking of the inability of the American population to coexist is exemplified through the theme of the novel that the emotional disparity betweenRead MoreLiterary Analysis Of Gwendolyn Brooks s The Bean Eaters 1907 Words   |  8 PagesWith the publication of her second volume of poetry, Annie Allen (1949), she became the first black American writer to win a Pulitzer Prize. Noted traditional forms and poignant evocation of urban black experience, Brooks emerged as a leading black literary figure during the 1950s and 1960s. her lyrical poetry addresses racial injustice, poverty, and the private struggles of young black women with exceptional precision, psychological depth, and authenticity. In addition to Annie Allen, Brooks is bestRead MoreOrder My Steps2359 Words   |  10 PagesI can say one thing for sure,† Life for me ain’t been no crystal stairs.† (Hughes, 1995) After receiving this assignment, I stepped back and took a good look at my life. I contemplated the different ways I have grown and changed. I began to recall certain parts of my life that may have had an effect on the experiences that I had to endure in life. With all my life experience, I am able to identify all three domains of developmental in my life. As this paper progresses, you will learn about my familyRead MoreNot Without Laughter Study Guide9912 Words   |  40 PagesBookRags Literature Study Guide Not Without Laughter by Langston Hughes For the online version of BookRags Not Without Laughter Literature Study Guide, including complete copyright information, please visit: http://www.bookrags.com/studyguide-not-without-laughter/ Copyright Information  ©2000-2012 BookRags, Inc. ALL RIGHTS RESERVED. The following sections of this BookRags Literature Study Guide is offprint from Gales For Students Series: Presenting Analysis, Context, and Criticism on CommonlyRead MoreHaving Our Say Essay9582 Words   |  39 Pagesare trademarks used herein under license. The following sections, if they exist, are offprint from Beachams Encyclopedia of Popular Fiction: Social Concerns, Thematic Overview, Techniques, Literary Precedents, Key Questions, Related Titles, Adaptations, Related Web Sites. (c)1994-2005, by Walton Beacham. The following sections, if they exist, are offprint from Beachams Guide to Literature for Young Adults: About the Author, Overview, Setting, Literary Qualities, SocialRead MoreChildrens Literature13219 Words   |  53 Pagesarea of study. Its richness is reflected in the vast amount of theories that permeate and surround the term. From feminist studies to new historicism, literary theory places the child/text/context relationship on varying ideological and political axes. The reconceptualization of its history and the postmodern growth of radical alternative literary â€Å"histories† further complicate a retelling of the history of children’s literature. Consequently, it becomes not only a difficult but also a contentiousRead MoreJazz Albums as Art Essay4662 Words   |  19 Pagesalbums. According to the research of German art historian Martina Schmitz (whose 1987 book in German, ALBUM COVERS, is the definitive work on this subject),(2) before the mid-thirties, all re cord albums were plain, purely functional holders. What they used originally was either brown, gray, or tan paper, said Alex Steinweiss, who became Columbia Recordss first art director in 1940. They would stamp in gold the name of the record, and it would just lie in the window of the record store like a tombstone:

Thursday, December 12, 2019

Adverse Uniform Written Reporting Standards â€Myassignmenthelp.Com

Question: Discuss About The Adverse Uniform Written Reporting Standards? Answer: Introducation Measurement and bureaucratic processes helps generate economic measurements that provide a scale that is used in accounting to assess profit or loss made by a company. Therefore calculations are not generally based on hypothesis or guesswork since an already established measuring scale is used. In addition, these measuring instruments produce reliable numbers that are vital to the production of useful financial statements. For instance, the sales of Recce Group grew by 9.2% to $2,276m and profit after tax reduction was up to 16.1% on the prior year at $192.2m for the year ending 30 June 2016. Therefore, this calculation was done by using the actual figures and statements in order to ensure accuracy (Cairns Tarca, 2011). b) All accounting statements are guided by the set rules and regulations and any firm that ignores the outlined standards is subjected to the law. The financial report is prepared in accordance with Australian Accounting Standards, Interpretations and other authoritative pronouncements of the Australian Accounting Standards Board and the Corporations Act 2001. Therefore, the financial report covers the firms and controlled entities as a consolidated entity and all the arithmetic calculations should always be correct so as to provide the real financial position of a firm. Consequently, the consolidated financial statements of the firm should also comply with the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB). Historical cost convention is a great determinant of the financial reports and therefore the set standards of arithmetic should be regarded in order to ascertain financial statements (Chalmers Godfrey, 2011). c) In accounting, depreciation involves the allocation of the cost of tangible asset over its useful life. For accounting purposes, businesses depreciate long term assets and as well as for tax purposes. The cost of tangible assets purchased by firms can be deducted as business expenses for the purpose of tax. In addition, depreciation is an accounting convention that allows a firm to write off the value of an asset over time considering it as a non-cash transaction. Depreciation expenses do not represent any cash transaction but it indicates the value of an asset used over a period of time ( Deegan, 2012). d) In accounting, income is an excess of revenue over expenses for an accounting year. The amount of money received by a firm over a specific period is called revenue. Its an increase in assets or decrease in liabilities. The gross activity made by a firm quantifies revenue. The gross profit generated by a company at the end of financial year helps calculate revenue hence determining whether the company made profit or loss. However, there might be instances where non real cash items are introduced in the income statement such as devaluation and depreciation which may affect the value of the firms real income. In this case it is true that income can be cash or non cash depending on the items represented in the income statement. e) Financial statements report on companys equity, income, and cash flow. They indicate an entitys financial activities to parties which include investors, management and tax officials. Financial statements provide vital information that is used by different persons for different reasons. They are presented in a structured manner with conventions accepted by accounting and regulatory personnel. They are therefore very useful in determination of whether a firm will attract the right investors and this sometimes affects how they are represented. Business managers try to paint the right image of the firm and sometimes might manipulate the figures to suit their interest. Similarly, financial statements are affected by human interpretation and error and even at some cases by international manipulation indicating that they are not only determinants of future decisions f) There are different general accepted accounting principles which of the basic accounting principles and guidelines, the detailed rules and standards issued by FASB and its predecessor the Accounting Principles Board (APB), and the generally accepted industry practices. Although, the information provided by professional accountants should be reliable, consistent, and comparable, the different accounting rules used yield different statements which give different positions. I believe accounting practice has deteriorated to a ritual of rules of simple compliance. In the past, the accounting history has been characterized by a quick intensification of enormous groups of accounting standards and other technical rules even though abrupt cooperate fall and other related financial reporting breakdowns have endured despite these massive regulatory measures. In an environment like this, the most regulated are the financial report hitherto also the least reliable commodities. The accounting profession is affected by a mediocre and insufficient impulse of quality while on the contrary only adherence to the processing rules instead of correspondence to the occurrences essential in making the accounting information consistent for making decisions in line with finance. Most accounting researchers are majorly nonchalant with enhancing the technical value of financial statements, and consequently, the weight on the accounting education has been reduced to simply a mas tery of a rule-book (Sunder, 2010). Arguing from the view of the accounting functions, roles, nature, and obligations of professions in addition to the features and the besets of the rules of accounting. Therefore, it can be accomplished that professional guarantee of accounting as an occupation is to be authenticated by the intellectual authority anticipated of a professional occupation. The emphasis in accounting education has been inclined to the mastery of rule-book techniques. This is not desirable as the accounting rules, and the standards advance daily though no significant progress is exhibited in the quality of the financial statements. It eliminates the correspondence to the existing commercial situations essential in advancing the reliability of accounting information in directing financial decision-making process. The emphasis on application of rules increased the technical insufficiencies of the same rules which have depleted the authority of professional and accounting autonomy at the same time introduced feebleness to of the professional obligations (Armstrong, 1987).. There is Recoil from the principles of professional practice therefore together with an enduring satisfaction concerning the current technical accounting practices. According to (Sunder, 2010 ) "the criticality of a professional literature depends not only on the efforts of academic researchers but also on the intellectual leadership exerted by the professionals." The professionals of accounting have depreciated in the quality of intellectual leadership they offer on the issues of the occupation. Pressure from outside like the developing complexity in the commercial functions also overall more controversial community may have incremented the challenges of achieving professional epitomes within the accounting profession. But the same kind of occupations gives them influential institutions with the ability to expound and create their situations. Professions are characterized upon the basis of independency and there requires to be self-regulatory (Ogus, 1995). Because of this, the cause of breakdowns in the accounting practices cannot be traced back to external factors. Various illogicalities have been manifested has been evident. The authority of the practitioners has been depleted while the power and extent of accounting occupation, in general, seem to have improved with no serious challenge which raises a question of why the increased macro-authority cannot correspond to the personal practitioner level. The next is the accounting profession has put a premium on practitioner impartiality even though frequent allotting of censure for accounting disappointments to company managers implies that accounting practitioners are unable to depend on themselves. Lastly, renunciation of the requirements of the professional obligations has taken place without the presence of important and crucial evaluation of the technical properties of the accounting profession. The liability crisis of the auditor and frequent indication of insufficient serviceability of the financial stat ements published have not issued a stimulus for the transition. In place of that, the accounting occupation has stuck obstinately to an unevaluated prior assumption of an inbuilt competence (Armstrong, 1987). The repercussions are that the accounting goes on in maintaining a perpetual crisis state. Even though any other partitions are subject to disapproval and inspection, the accountancy situation is peculiar as it is enduring and strong in its manner (Sunder, 2010). Arguing from the renouncement of the external factors as cause, there are insights of how the accounting technique besets nonconformities from the professional practice ideas. Techniques are of late termed as accounting rules. Behind these, inconsistencies is a disjointedness between the actual commercial phenomena and the rules of accounting (West, 2003). The rules in addition to the references of the financial reports are usually founded on imaginary ideas. Consequently, the duplication of the reliability that stands within the experimental information if relinquished and the capability to validate accounting data autonomously is forgone. These issues infringe not only the capability of the financial reports to act as consistent financial tools but also the authority of the profession of the accounting practitioners (West, 2003). A profession individual should always be in a position to account for the technical steps that she or he applies. This statement infers to being able to e xhibit an evidence of the knowledge acquired on the current issues or problems. Accounting standards, on the other hand, lacks the practicality of the theoretical proof. Supervisory sanction instead of cognition motivates the actions of the practitioners. These problems put together impels in a nearly exclusive dependence on the formally established rules to show certain accounting steps. The practitioners remain with no important authority about the matter not specialty to accounting norms (Sunder, 2010). Heritage assets own no exact definition as per the accounting standards while these assets commonly have an environmental or historical and cultural importance, for instance, the historical monuments and buildings, artefacts and conservation areas. These are not restricted to assets of a specific age or variety. Consequently, certain specifications may be needed to clarify the assets which fall under the reference of heritage assets and that which is noted as plant, equipment, and property. The properties vary though they encompass the following: Their educational, cultural and environmental value may not be fully considered in a financial value founded chastely on the price of the market. Statutory and or legal responsibilities may limit the capability to discard the asset They are not replaceable plus their quality may increment over time although their physical condition degenerates. It may be hard to approximate their significant lives which at times could be hundreds of years. Heritage assets are scarcely accounted for in line with their ability to produce cash inflows. Many times a real cost to the entity of holding the possessions will exist. The key rationale for keeping such like assets is the non-financial issues that are normally intangible for instance an entity possessed a church that had been utilized steadily for almost one hundred and fifty years. The church may have a cultural importance but because of its age, probable limitations on the capability of the church to sell it and the church's underlying ability to produce income, it may own no or little real value to the market (Deegan, 2012). A heritage asset can have a capability to be a liability and an asset: Heritage assets at times are needed and considered as an asset to develop the general financial statements, and therefore their disclosure is crucial. The policy reason behind this is that the heritage assets do constitute a crucial section of the assets under the control of the organization. It also holds several benefits of accurately gathering heritage assets in financial statements. Just like other items of property, heritage assets are under as by the same standard as a plant; equipment thus owns the same disclosure necessities and measurements. The asset values will be recorded allusion to the active market. The small local market may exist for several heritage assets, but an international marketing can always exist for value derivation. The asset value will be recorded as per the active market. Heritage asset as a liability In some circumstances where the heritage asset is impossible to be reliably measured, it is considered to be a liability. In this case, the asset is not put down on the balance sheet. However, according to the standards, a disclosure of the following is needed: A description of the heritage assets on hold that has not been realized in the financial statement encompassing the importance and nature of the particular asset (Deegan, 2012). In a case where the present information is existing, an approximate of the quality of the assets not recognized like the newest insurance value. The anticipation in this respect to this is that the exposure of would be sensibly detailed level of asset category, the quantities included and the reason for the unobtainable value of the asset (Sugahara Cillioni, 2008). Information recording concerning assets cannot be consistently gotten when reading in aggregation with the information on the recognized assets gives beneficial and pertinent information concerning the general holding of the heritage assets of the entities. The heritage assets form a substantial portion of the cultural identity and modern society. They show the important portion of our past historical records and defending these assets improve our communities. No, this ought not to be the case. The Eureka flag although considered as a heritage asset to the Ballarat city council it should be included in the financial statements. The Eureka flag has been protected through proclamation under an amount of almost $ 10,000 to remove the inappropriate utilization. Therefore, however much the exact value cannot be accounted for in financial statements, the protection value should at least play the lead in the financial statements, and the unaccounted characteristics are outlined under the invaluable assets. This approach will exhibit a clear communication to stakeholders who can result in increased stakeholder provision because of enhanced clarity of the importance of the Eureka Flag the organization controlling (Jacklin Keneley, 2009) References Armstrong, M. B. (1987). Moral development and accounting education.Journal of Accounting Education,5(1), 27-43. Cairns, D., Massoudi, D., Taplin, R., Tarca, A. (2011). IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia.The British Accounting Review,43(1), 1-21. Chalmers, K., Clinch, G., Godfrey, J. M. (2011). Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia.Australian Journal of Management,36(2), 151-173. Deegan, C. (2012).Australian financial accounting. McGraw-Hill Education Australia. Deegan, C. (2013).Financial accounting theory. McGraw-Hill Education Australia. Jackling, B., Keneley, M. (2009). Influences on the supply of accounting graduates in Australia: a focus on international students.Accounting Finance,49(1), 141-159. Ogus, A. (1995). Rethinking self-regulation.Oxford Journal of Legal Studies,15(1), 97-108. Parker, R. H. (Ed.). (2013).Accounting in Australia (RLE Accounting): Historical Essays(Vol. 58). Routledge. Sunder, S. (2010). Adverse effects of uniform written reporting standards on accounting practice, education, and research.Journal of accounting and public policy,29(2), 99-114. West, B. P. (2003).Professionalism and accounting rules. Routledge. Sugahara, S., Boland, G., Cilloni, A. (2008). Factors influencing students' choice of an accounting major in Australia.Accounting Education: an international journal,17(S1), S37-S54.

Wednesday, December 4, 2019

Nuclease Architecture Efficient Genome Editing

Question: Discuss about the Nuclease Architecture for Efficient Genome Editing. Answer: Introduction: The homologous recombination method could be used to correct the point mutation in sickle cell anemia. The iPSCs of the sickle cell anemia patient having the mutation at both the globin alleles are derived and a mechanism of plasmid mediated gene targeting having a gene cassette of loxP flanked drug resistant to target and select the rare clones. The homologous recombination is done by zinc finger nucleases at the beta locus having mutated sickle cell allele. This method is useful as it provides the correction of one s allele present at the locus. The second mutated allele is corrected by excision mediated by Cre recombinase of the flanked loxP gene cassette that helped to express the wild type allele by 40% when they differentiated in erythrocytes (Zou et al. 2011). The non homologous end joining corrects the point mutation in sickle cell anemia. The TALENs enable genetic modifications by stimulating non-homologous end joining and inducing the error prone method at the specified genomic locations. The transcription activator-like effector nucleases are important in inducing therapeutic site specific nuclease technologies that stimulate the non homologous end joining at targeted beta globin gene in the sickle cell anemia patient. The TALENs fuse the nonspecific DNA cleaving nuclease to a DNA binding domain that could be easily engineered to target any kind of sequence like the beta globin gene sequence in case of sickle cell anemia. It is a potential tool in the therapeutic strategy in correcting gene4tic diseases caused due to point mutation (Joung and Sander 2013). The non homologous end joining that involves the high capacity to repair and is active throughout cell cycle. It does not require a homologue or sister chromatid for the extensive synthesis of DNA. The non homologous end joining repairs the breaks in minutes and it provides higher magnitude than the homologous direct repair. The NHEJ is the means to repair the cas9 induced breaks. The NHEJ has a vast machinery and tool to correct the repair caused due to double stranded breaks. It consists of nucleases, polymerases and structure specific enzymes and it ensures better ligation than homologous direct repair mechanism. The processing of the DNA ends tends to be more processing where the mutations occur. The cas9 induced single stranded breaks are repaired by the targeted single stranded break the strategy of double nickase also reduces the mutations and breaks at the targets that are off sites. The knock in strategy of the exogenous DNA at a selected single gene locus mediates better ef ficiency of the joining of the plasmids and genome. The DNA integration is highly efficient in the CRISPR/cas9 induced double stranded breaks and efficient in genome editing in the somatic and human embryonic stem cells. References Joung, J.K. and Sander, J.D., 2013. TALENs: a widely applicable technology for targeted genome editing. Nature reviews Molecular cell biology, 14(1), pp.49-55. Miller, J.C., Tan, S., Qiao, G., Barlow, K.A., Wang, J., Xia, D.F., Meng, X., Paschon, D.E., Leung, E., Hinkley, S.J. and Dulay, G.P., 2011. A TALE nuclease architecture for efficient genome editing.Nature biotechnology,29(2), pp.143-148. Zou, J., Mali, P., Huang, X., Dowey, S.N. and Cheng, L., 2011. Site-specific gene correction of a point mutation in human iPS cells derived from an adult patient with sickle cell disease. Blood, 118(17), pp.4599-4608.