Audit Plan- Glaxosmithkline - 4420 Words

Audit Plan- GlaxoSmithKline (GSK) Key business and audit risk: In order to make the report more efficient we must identify the key areas of business risk and auditing risk. Business risk can be defined as the risk, which could affect an organization’s ability to achieve its objectives (Gray and Manson, 2007). Audit risk is defined as the risk that the auditor gives an inappropriate audit opinion when the financial statements are materially misstated (Soltani, 2007). In Gray and Manson (2007)’s book Audit Risk can be split into three separate elements : 1- Inherent risk reflects the auditor’s opinion on the possibility of material misstatement on financial statement. 2- Control risk is the risk that internal control policies and†¦show more content†¦Firstly, misstatement via the means of non-existent sales or sales which have been realised in the incorrect period. Secondly sales may not be recorded in order to lower sales so provide evidence in further periods of higher growth than is actually correct. Thirdly sales could be incorrectly entered into the system providing incorrect figures. Therefore one would need to verify the sales books, and the controls in place to prevent errors either intentional or unintentional. Debts The level of debt that a company holds and their ability to repay this debt is an important risk factor for GSK. There is a higher risk for GSK than for some of its competitors, as GSK has a higher leverage than the likes of Pfizer and JJ (Financial Times, 2010). However this in itself can in some cases be more efficient as long as the entity has the cash flow in order to repay these debts. Therefore one has to ensure during the audit that GSK will have sufficient cash flows to meet its repayments for the year. Cash management Sufficient liquid cash in a company is important to defend against economic uncertainty. A small cash reserve/ cash flow, can be a control and detection risk, which may result profitable projects having to be scrapped or assets sold to increase cash flow Also one has to ensure that the book values for GSK’s debtor and creditors are correct and verified as they make up large sections of the balance sheet and a misstatement of these values wouldShow MoreRelatedGlaxoSmithKline In China CaseAnalysis Essay1718 Words   |  7 Pagesmainly imports and exports. In 1904, Joseph attained the rights to produce dried up milk which was later sold as baby food called Glaxo. GlaxoSmithKline got its name in the early 1990’s after Glaxo a pharmaceutical firm created in New Zeeland merged with SmithKline, which was also a Pharmaceutical, firm in the United Kingdom. Several years after the merger, GlaxoSmithKline (GSK) became one of the largest drug manufacturers around, with an estimate of $22.5 billion in global sales and had over one hundredRead More An Analysis of GlaxoSmithKline Essay11294 Words   |  46 PagesAn Analysis of GlaxoSmithKline The business that I have done research into is GlaxoSmithKline. This company is a globalised research-based pharmaceutical public limited company. Its ownership structure has changed a great deal since the original company was first established in 1715. Originally a pharmacy, the company has expanded, merged with and taken over other companies over the decades. The last of these was the merger between Glaxo Wellcome and SmithKline Beecham, which formed theRead MoreGsk Annual Report 2010135604 Words   |  543 PagesDo more, feel better, live longer GlaxoSmithKline Annual Report 2010 Contents Business review P08–P57 Governance and remuneration P58–P101 Financial statements P102–P191 Shareholder information P192–P212 Business review 2010 Performance overview Research and development Pipeline summary Products, competition and intellectual property Regulation Manufacturing and supply World market GSK sales performance Segment reviews Responsible business Financial review 2010 Financial position and resourcesRead MoreExample of Change Management3813 Words   |  16 PagesGlaxoSmithKline CHANGE MANAGEMENT GlaxoSmithKline The change situation that has been chosen is the cultural change and post merger integration of the Ramp;D department of the company in 2000. 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Headquarters: UK, with additional operational headquarters in the USA Global presence: about 160 countries Primary markets: USA, France, Germany, UK, Italy and Japan Employees: approximately 103,000 GSK key figuresRead MoreSupply Chain Sustainability at Gsk4373 Words   |  18 Pageschain process? ; How they achieve sustainability in the supply chain process? ; What are the major steps taken by GSK to collaborate with its suppliers in terms of economic and social sustainability? GLAXOSMITHKLINE - A SUSTAINABLE SUPPLY CHAIN A. Company Overview Mission: GlaxoSmithKline one of the worlds leading research-based pharmaceutical and healthcare companies is committed to improving the quality of human life by enabling people to do more, feel better and live longer†.(Website) Read MoreStandard Costing Procedure and Cost Variance Analysis of Glaxosmithkline Bangladesh Ltd13705 Words   |  55 PagesInternship Report On Standard Costing Procedure Cost Variance Analysis: A Study on GlaxoSmithKline Bd. Ltd. Submitted To Mr. Syed Manzur Quader Lecturer Independent University, Bangladesh Chittagong Submitted By TASBEER AKTAR ABEER ID#0311022 Independent University, Bangladesh Date of Submission: 10th September, 2007 Letter of Transmittal Monday, September 10, 2007 To Mr. Syed Manzur Quader Lecturer, Independent University, Bangladesh Chittagong Sub: Submission of Internship Report.Read MoreMarketing Plan for New Pepsi Product Essay1953 Words   |  8 PagesMarketing Plan: Phase Two The A-Team has introduced a new product called Pepsi Platinum for the company, PepsiCo, in Phase Two. This dissertation will identify segmentation criteria that will impact PepsiCo target market selection. This dissertation will describe the organizational buyers and consumers of Pepsi Platinum and factors that influence their purchasing decisions and discuss how these factors will impact PepsiCo’s marketing strategy. Finally, this phase shall analyze current competitorsRead MoreThe Innovation Challenge Through Transformational Leadership, Followership And Hrm Techniques Essay1926 Words   |  8 Pagesemployees is 61500 (AstraZeneca, 2015). Their main competitors are GlaxoSmithKline Amgen. The purpose of AstraZeneca is to promote scientific advancements through innovative science and sustainable development to provide life-changing medicines to patients. So, they have a clear vision: to be a global company which focused in core therapy areas (AstraZeneca, 2016). Besides, com pany’s main organizational structure including: Board, audit committee, remuneration committee, nomination and governance committee

Analysis Of Sir Gawain And The Green Knight - 846 Words

Themes allow the author to write a story that conveys a positive message to the reader. Generally speaking, a story has multiple themes and there are many ways that the author uses to present the theme to the reader. And Sir Gawain and the Green Knight is not an exception to the rule. The poem uses imagery, juxtaposition of scenes, and the action of the characters to present the numerous themes to the reader and the presentation is done throughout the work. In Sir Gawain and the Green Knight, the idea that in the world, there are man-made and natural rules that one must follow but in times, the two rules come in conflict with each other. By analyzing the two games played by Sir Gawain and the Green Knight, the theme will be better understood. The first game that was played between Sir Gawain and the Green Knight was the Green Knight’s challenge of stroking his neck and in return he will strike the challenger’s, Sir Gawain’s, neck. When the Knight offers the chal lenge, nobody accepts the challenge for King Arthur, forcing the King to accept the challenge. But Gawain states â€Å"I stake my claim. / This melee must be mine† (341-342). Then he goes on to ask for permission to be called. â€Å"Should you call me, courteous lord,† said Gawain to his king, â€Å"to rise from my seat and stand at your side, politely take leave of my place at the table and quit without causing offence to my queen, then I shall come to your counsel before this great court.† (343-357) The way that Sir GawainShow MoreRelatedAn Analysis Of Sir Gawain And The Green Knight Essay2387 Words   |  10 Pagesthe fourteenth century poem, Sir Gawain and the Green Knight. The poem opens with allusions to Greek and Roman history and eventually sets the story on Christmas in Camelot with King Arthur and his knights of the round table. Gawain, King Arthur’s nephew and a knight in Sir Gawain and the Green Knight, faces trials and temptations that one would typically expect from a knight of the round table. Through careful and juxtaposed analysis of Sir Gawain and the Green Knight and articles by reputable authorsRead MoreEssay Analysis of Sir Gawain and the Green Knight1050 Words   |  5 PagesAnalysis of Sir Gawain and the Green Knight In Sir Gawain and the Green Knight, after Gawain ventures â€Å"into a forest fastness, fearsome and wild† (Norton, 311), he prays that he will be able to find â€Å"harborage† on Christmas Eve (Norton, 312). It is the middle of winter, and Gawain has been traveling in search of the Green Knight whose head he has cut off. After he prays and signs himself three times, Gawain finds a magical castle in the midst of a winter forest. He rides to the castle and is grantedRead More A Character Analysis of Sir Gawain as Presented In Sir Gawain and The Green Knight1426 Words   |  6 PagesA Character Analysis of Sir Gawain as Presented In Sir Gawain and The Green Knight In Sir Gawain and The Green Knight, the character of Sir Gawain is skillfully brought to life by the unknown author. Through the eyes of numerous characters in the poem, we see Gawain as a noble knight who is the epitome of chivalry; he is loyal, honest and above all, courteous. As the story progresses, Gawain is subjected to a number of tests of character, some known and some unknown. These tests tell us a greatRead MoreAnalysis Of Sir Gawain And The Green Knight955 Words   |  4 Pagesthe classic medieval poem Sir Gawain and the Green Knight that is used to form a more captivating story and construct a deeper meaning to the plot. The color green certainly is a prominent color in the poem, especially with the Green Knight, who is literally green from head to toe. The Green Knight makes quite the entrance on his horse as he rides into Camelot disrupting King Arthur and his knight’s New Year’s Feast. The Green Knight has come to find out if the Knights of the Round Tab le are as loyalRead MoreAnalysis Of Sir Gawain And The Green Knight940 Words   |  4 Pages In Sir Gawain and the Green Knight, the men and women appear to have different roles in the society. The men attempt to live a more noble life while emasculating the power of the women. Throughout the poem, women display hints of their potential through manipulation and trickery, traits that are uneasily recognized by men as growing power. Morgan la Fay manipulates the Lord Bercilak to assume the role of the Green Knight, and she uses him for revenge against Queen Guenevere. She engineered a planRead MoreAnalysis Of Sir Gawain And The Green Knight1054 Words   |  5 PagesIn his book The Discarded Image C.S. Lewis states that â€Å"the Middle Ages depended predominantly on books†¦reading was one way of the total culture.† To illustrate, imagine a young heroic knight, holding his sword in one hand and his shield in another. Standing in confidence, with a determined look upon his face before confronting his next challenge. Bravery is found in many interesting stories throughout the medieval ages. It is defined by Oxford Dictionaries as â€Å"courageous behavior or character† (OxfordRead MoreAnalysis Of Sir Gawain And The Green Knight1199 Words   |  5 Pagesfrequently depicted as a knight in shining armor, an image that originates from age-old literature such as the fourteenth-century Sir Gawain an d the Green Knight. In such literary works, the heroic knight has several virtuosic character traits: friendship, chastity, generosity, courtesy, and piety; however, he must also endure a quest in which his virtues are tested. In Sir Gawain and the Green Knight, three obstacles challenge the hero Gawain’s morals, including the Green Knight, the seductress, andRead MoreAnalysis of Sir Gawain and the Green Knight866 Words   |  3 Pagesâ€Å"Sir Gawain and the Green Knight† is the classic tale of a knight of the round table who takes up the challenge of the mysterious Green Knight. The poem begins with the Green Knight’s sudden arrival and his declaration of his proposition: a knight may strike him, and then a year and one day from then he will return the blow. This tale is most well-known for dealing with the themes of a knight’s code of chivalry, loyalty, resisting temptation, and keeping one’s word. While the whole poem is full ofRead MoreAnalys is Of Sir Gawain And The Green Knight1374 Words   |  6 PagesThe language of symbols plays a major role in medieval poetry â€Å"Sir Gawain and the Green Knight† is no exception. The use of symbolism gives a writer the ability to draw important connections between items in their story and the audience. The poet behind â€Å"Sir Gawain and the Green Knight† gives the reader a detailed description of the pentagram, his most important symbol, in order to form the key understanding of this poem. The narrator compares knightly ideals such as integrity, focus, and strengthRead More Sir Gawain and the Green Knight: An Analysis of Parallel Scenes636 Words   |  3 PagesSir Gawain and the Green Knight: An Analysis of Parallel Scenes The anonymous author of Sir Gawain and the Green Knight was supposedly the first to have originated the alternation of temptation and hunting scenes, which both contribute importantly to the effectiveness of the poem (Benson 57). The two narratives are obviously meant to be read as complementary. Therefore, the parallel juxtaposition of seemingly unrelated episodes is the basic characteristic of the narrative. The narrative

Dbq Essay-European History-Assumptions on Children Free Essays

During early modern Europe, children were viewed in many different ways which changed how parents chose to raise their children. During the 1500’s, the mortality rates for children were high, therefore children were viewed as if they were adults and very precious if they survived, many people believed that they needed to treat children harshly to make them strong. In the 1600’s, children were raised tenderly as they were rational beings that could use reason. We will write a custom essay sample on Dbq Essay-European History-Assumptions on Children or any similar topic only for you Order Now Children were viewed in many ways during early modern Europe to be rational, precious, and in need of guidance where these views determined the parents’ choice in child rearing to behaving harshly to kind guidance. Society sought for guidance for their children in a very caring way. In a letter Martin Luther, a leader of the Protestant Reformation in the 1500’s, it is written that his thirteen year old daughter had just died and that he is very disheartened by the loss. He loves his respectful daughter. As a father and leader of the protestant reformation, Luther is disheartened at his daughter’s loss, but he loves and respects God taking her away (Doc 2). A common stereotype about women is their personalities and perceptions toward children. Traditionally, the female stereotypic role is to marry and have children. She is also to put her family’s welfare before her own; be loving, compassionate, caring, nurturing, and sympathetic. Margaret Cavendish, a duchess, a scientist, and a philosopher expresses her sincerity and is apprehensive of how society should treat children to help them reach their potential (Doc 9). Through the knowledge of a philosophe, Jean-Jacques Rousseau thought that it would be best if you let children make their own decisions, because they will be stubborn if you try to stop them (Doc 12). Children’s Games, by Pieter Brueghel, displays the children absorbed in their games with the seriousness displayed by adults in their apparently more important pursuits (Doc 5). Another way people taught their children was through reasoning. Christoph Scheurl believed children are a great reward. He is biased though because he has a son himself and knows of the emotional attachment and bond bearing a child creates, he speaks with only gratitude and expresses his love of his child (Doc 1). Theoretically speaking though, Jean Benedicti â€Å"obligates the child to obey under pain of mortal sin. † Being a preacher, he expects a child to honor God and obey his wisdom (Doc 7). This follows the same circumstances stated in document 10. The English Catholic Gentleman expects highly of his daughter to have reliance on God and help her understand to make her amends to confess her sins to God. John Locke, a philosopher who wrote â€Å"Two Treasies on Government† writes that a person must reason with children to their capacity of understanding. As a member of the Enlightenment, Locke believes people are rational and tabula rasa (blank slates) where they can be taught what to do. Changing ideas of the1600’s into the enlightenment allowed for parents to treat children kindly and rationally (Doc 11). Although some parents taught their children in a kind manner beneficial for the child, some punished their children by putting a negative impact on their well-being. As depicted in document 3, it states that if a man truly cares about his child, he will whip him occasionally to make a man out of him. Generally, Russian households of the 17th century were harsh conditions to live under, therefore the nobility expected harsh discipline as a means to better their children. Michel de Montaigne expresses his opinion on children in a very different way though. He shows absolutely no passion or love for children. The tendency in his essays to digress into anecdotes and personal contemplations was seen as detrimental to proper style rather than as an innovation (Doc 6). In an autobiography, Benevenuto Cellini, a metal crafter and sculptor, writes that he visited his son that was born out of wedlock and abruptly left the boy crying as he didn’t want Cellini to leave. Since Cellini’s child was born out of wedlock, he will be treated harshly and will be shunned as accustomed of the 1500’s (Doc 4). As for Henry IV, he was whipped as a child. In a letter to the governess Madame de Montglat, Henry commands her to whip his six year old son every time he misbehaves. Whipping children was common for people to do during the 1500’s. As king of France, Henry IV wants his son to be strong when he heirs. He believes whipping him will make him a better person. Children were treated in different ways due to the accepted ideas and attitudes of the time from serfdom, the religion, the mortality rates and the Enlightenment. Being the precious gifts from God, children were being treated kindly and also harshly as they were objects as well. Different views of children and raising procedures change throughout history due to changes in secular ideas and different cultural movements. How to cite Dbq Essay-European History-Assumptions on Children, Essays

Insects as food free essay sample

In this country, it is looked at as uncouth or taboos to even consider such an act as consuming a cockroach or perhaps a grasshopper. This may all change if current ecological trends persist. Should a program be put into effect to begin integration of insects into the diets of Americans, for low cost, low impact sources of protein? The purpose if this paper will be to introduce the reader to the concept of universal integration (at least at some level,) of insect as a future protein, as well as a technological, and medical source. We will discuss the pros and cons associated with these topics in an unbiased intormative manor and allow the reader to decide tor themselves it it is indeed possible as a person as well as a society to overlook the gross factor associated with this topic, and see the benefits such an undertaking might hold. A considerable portion of the world lacks the means (e. We will write a custom essay sample on Insects as food or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page g. Land, water, food,) to produce large hoofed nimals such as cattle and pigs, which in European decent countries is considered the primary sources of food product. Instead they turn to select insect species that are raised in much smaller areas that require almost no space or food to produce, and unlike hoofed animals (cattle especially) have extra added benefits associated with their waste products. In the case of worms when feed newspaper they produce one of the most beneficial fertilizers known, thereby preventing heaps of paper from being dumped in to landfills, and also a means to economically produce higher yielding crops. For what it takes to bring one cow to slaughter (estimate 1200 lb X $1. 50 per lb. + gas+ raising expenses) the equivalent of insects could feed thousands. Comparatively insects cost pennies per pound to produce. Breading stock of edible type insects exist in masses over seas Currently, industry is not set up to readily produce insects in masses. The conversion of industrial equipment and production facilities would cost a considerable amount, there by adding to the price if initial production. Because insects are not currently a food staple of the U. S. A. , they would have to go through extensive testing by the F. D. A. and C. D. C. to evaluate the possible down sides of addition to food stocks. If we compare crickets to beef, the latter contains about twice as much protein per gram (12. 9 vs. 23. 5 grams per 100 grams). However, take note that beef also contains more than twice the calories (121 vs. 88. 2 calories per 100 grams) and almost four times the fat (5. 5 vs. 21. 2 grams per 100 grams) compared to crickets (F. V. Dunkel). Crickets (per 100 grams) contain 5. 1 g. carbohydrates, 75. 8 mg. calcium, 9. 5 mg. iron, 3. 10 mg. niacin, 1. 09 mg. riboflavin, 185. 3 mg. phosphorous, and 0. 36 mg. thiamine (F. V. Dunkel). From documented accounts (if prepared properly) the taste profile of most food type insects ranges from nutty to spicy Oadin). Insects can be vectors for disease, be poisonous, and can taste awful (Writer) (DeFoliart). Some insects such as cockroaches serve as vectors for passive intermediate hosts of vertebrate pathogens such as bacteria, protozoa, viruses or helminthes (Writer). Insects such as wasps, fire ants, bees, and some spiders have neurotoxins that can cause severe anaphylactic reactions, potentially resulting in death. Also, blister beetles contain the powerful poison cantharidin, which can be deadly to humans if ingested (Writer). Some insects are reported to have a sour taste that if not accustom to it can be found to be very off putting. This paper will go over the history of insect-based food in different cultures around the world. It will also diagram the protein, carbohydrate, fat, and vitamin content of a select group of food type insects, as well as the medical and industrial applications of their byproducts. Agricultural impact on production of insects as well as cost analysis of production at a microeconomic level will also be touched upon. This paper will discuss perceived stereo types associated with insects and what mpact it might have on the assimilation. I will also discuss possible negative effects that might arise trom the cultivation ot insects such as termites and roaches so close to our homes and business. It is of my opinion that given the current growth trend seen worldwide that it is a necessity to begin programs to familiarize people in Eurocentric cultures to the importance of diversifying protein sources. If programs could be integrated into schools, it is my belief that within time we would be able to develop wide spread cultivation of food sources that would make healthy food more accessible to the less ortunate of our society. In addition, along with the noted sustenance aspect there are also very appealing agricultural as well as medical advantages of the byproducts of rearing of insects. miet these may ye eat of every flying creeping thing that goeth upon all four, which have legs above their feet, to leap withal upon the earth; Even these of them ye may eat; the locust after his kind, and the bald locust after his kind, and the beetle after his kind, and the grasshopper after his kind. liv 11;21(KJV) A program should be put into affect to begin integration of insects into the diets of Americans, for low cost, low mpact sources of protein. In a time of growing need, and lessening resources, we as a nation, need to begin exploring new options for sustainable protein sources. It is of my opinion that we should look to the consumption of insects, a time-honored tradition in over 70% of the world. This paper will review Just some of the pros and cons associated with the integration of bugs into the diets of Americans. It will show a nutritional, and somewhat of a cost comparison of one of the most readily available insects, the cricket, compared to what can easily be considered the favorite food source of Americans, the cow. Furthermore it will touch upon some of the agricultural as well as ecological advantages and disadvantages of raising insects along with what role the average person might play in the future if the industry. In addition, it will also touch upon some of the practical and medical uses of chitin, as well as some of the disadvantages linked with insects in general, such as disease, bad taste, and the general eww factor. I feel that upon review of this paper the reader will be left with some real food for thought for the direction we might proceed to in the future. Insects have been used as a food source since the dawn of time. Early primates used crude tools much as they do today to attain ants from holes. They foraged for termites in mounds and dyeing trees, and even on occasion whip up crude caterpillar martins to socialize and relax with their primate brethren (0k kind of Artistic license on that one). Evidence of mans consumption of insect can be dated back to biblical times, as seen in a quote from Leviticus, [Elven these of them ye may eat; the locust after his kind, and the bald locust after his kind, and the beetle after his kind, and the grasshopper after his kind. (Leviticus 1 1:22). Paleontologists are currently tudding the use of insects as food from the great basin region of North America, and have shown that insects were a large staple of the diets of the native people of that region present review lends to the conclusion that insects were commonly and extensively used and that they played an important part in fulfilling the nutritive requirements ot the Great Basin Indians (Sutten). And currently insect are consumed in most every second and third world country around the planet as a emergency ration or even a common staple of certain areas that lack what we would commonly see as food type animals (Sutten). This is illustrated in the book Man Eating Bugs, where the writer talks about some of the countries that normally dine on insect and some local recipes such as, witchetty grub dip from Australia, deep fried water bugs from Thailand, and spicy beetle grub from Cambodia. So it is clear that insects have existed as a predominant food source for some areas of the world since the beginning of recorded history and will remain as such for the foreseeable future. The insects may very well be the single cheapest most easily sustained source of viable food protein available in the world. For crickets, the time from growth and evelopment of the larvae, to an adult emerging from the last larval instars (stage) takes about 6 weeks (DeFoliart). Therefore, in the time it takes to bring the average grazed cow to slaughter (A grass fattened animal is often not ready for slaughter until 18, and upwards of 24 months (Sutten)) one could produce 12-14 cycles or more of edible cricket stock. In that time, enough food could be produced to provide for thousands of people. Another point being that cattle require acres of land for grazing, and massive amounts of water to be viably sustained, wherein insects do not eed humane conditions to thrive, and require very little water and food to reach maturity (Lardy). Where water conservation is one of the chef concerns of a growing planet, alleviating some of the stresses put on resources by the agricultural community (see diagram 1, 2, (Sez) and table 1-6 (Lardy)) is of a great importance and with insects deriving most of their water form the food they ingest it would be possible to provide for them with relatively little lost resources. Also, if in conjunction with the proposed insect rearing, there were a program to recycle fruit and vegetable aste from restaurants, as well as non-sellable produce from growers, possible tax breaks for business or return of dung as fertilizer to farmers, it would also alleviate some of the stresses put on by land fills and reduce costs on the farmers of insects. As for the availability of healthy food type insects, their everywhere. There are some economical down sides associated with this program however. For any sort of large- scale industrial production to take place, it would require the conversion of, or more likely building of, factories for growing and possessing. This would add to the initial ost of food insects, thereby possibly making them more expensive than they are worth. Currently insects are not approved industrially for human consumption in the USA, and therefore must undergo rigorous testing by the FDA to pass into the wide- spared production phase. The conditions for approval by the F. D. A. for human consumption are lengthy and rigorous. Safety review includes consideration of: (a) the probable intake of the additive; (b) the cumulative effect of all uses of the additive; and (c) the relevant toxicological data needed to establish its safety. The FDAs Judgment about whether to approve a new food additive for a particular use comes after a fair evaluation of the data,. In many cases, this approval process can take years of scientific testing and analysis only to result in a negative Judgment making it undesirable for large business to invest into such a chance venture. Another counter point being that we might be forced to import viable food stocks of untainted eggs and young as the wild stocks may contain parasites that would otherwise require numerous lost generations ot stock to assure non-contaminated breeding stocks. In a side-by-side comparison with some of the wests favorite food sources insects stack up pretty well. Taking a look at chart 2, we see; that the giant water beetle contains 19. 8g of protein, 8. 3g of fat, 2. g calcium, 16. 6g iron, and 162 cal per 100g and the caterpillar, 28. 2g protein, 35. 5g iron, and 370 calories per 100g. And in a direct side by side comparison of crickets to beef; [T]he latter contains about twice as much protein per gram (12. 9 vs. 23. 5 grams per 100 grams). However, take note that beef also contains more than twice the calories (121 vs. 288. 2 calories per 100 grams) and almost four times the fat (5. vs. 21. 2 grams per 100 grams) compared to crickets. Although analysis shows that crickets in particular are lower in fat, calories, and protein per gram the afor mentioned table shows that there are some species that are in fact higher in all these categories, caterpillars in particular would require less actual ingestion per 100g to satisfy the same level of calories, protein, and fat that beef would and again as mentioned earlier they are the larval stage if the insect life cycle meaning, it would take a far shorter amount of time to produce ounce for ounce. Bugs stack up pretty well against plants as well: analyses f 94 of the insect species consumed in Mexico also yielded high fat and caloric values. Soybeans [at 4660 kcal († 19 572 kJ) kg- 1] was the highest ranking non-insect food tested, plant or animal. Maize was found to have a value of 3700 kcal († 1 5540 kJ) kg- 1. Of the insects analyzed, 50% had a higher caloric value than soybeans; 87% were higher than corn; 70% were higher than fish, lentils and beans, depending on species and diet . Insect fatty acids are similar to those of poultry and fish in their degree of unsaturation, with some groups being rather higher in linoleic and/or linoleic acids, which are the essential fatty acids. Insects also contain a high percentage of chitin, which along with other medical benefits (discussed later) can be a great substitute for plant fiber in diets of those to poor to acquire healthy grains found in bread. Currently the Japanese are using chitin to boost the fiber content in their cereal chitin has been approved by the Japanese for use in cereals as a source of fiber and calcium . attached is a booklet called Cooking With Cicadas that goes over some recipes that in some cases Just add some insects to spice up an old favorite or in some cases completely substitutes for other proteins altogether. There are negative repercussions that steam from the eating of the wrong bugs, such as; some insects secrete toxins, produce toxic metabolites or accumulate toxic chemicals from food plants (Blum, 1978; Duffey, 1980; Wirtz, 1984). Defensive secretions that may be reactive, irritating or toxic include carb- oxylic acids, alcohols, aldehydes, alkaloids, ketones, esters, lactones, phenols, 1 A-quinones, hydrocarbons and steroids, among others. Phytochemicals accumulated by various insects include simple phenolics, flavin, tannins, terpenoids, polyacetylenes, alkaloids, cyanogens, glucosinolates and mimetic amino acids. Insects are also a source of injectant, ingestant, contactant and inhalant allergens (Wirtz, 1984; Gorham, 1991 ), and some insects serve as vectors or passive intermediate hosts of vertebrate pathogens such as bacteria, protozoa, viruses or helminthes. So if not scrutinized the eating of insects can result in inadvertent sicknesses and even permanent chronic conditions. Another disadvantage is that some insects contain powerful toxins that are used as natural defense mechanisms that can be irritating to some and down right deadly to others. One case in point is the Giant Japanese or Asian Hornet that according to the source as a higher concentration of the pain-causing chemical called Acetylcholine than any other stinging insect and an enzyme in its venom can dissolve human tissue. Also the blister beetle contains a powerful poison called cantharidin that can be deadly to humans if consumed. Understandably, these insects discussed may not be the first choice of the entomophagy entrepreneur, but never the less they can not be over looked. Yet another draw back to be considered is that insects must be handed in many ways like other arthropods such as lobster and crab. What is meant by this is hey must be cooked while alive, or very freshly dead, otherwise they secrete degradation chemicals that cause them to deteriorate rapidly, resulting in a profoundly pungent sour taste, which needless to say can be a huge draw back. I have tried to give as objective as an opinion as is possible given the nature of the content. In this, we have gone through Just some of the history behind insects as a staple of past and present, I have listed some of the economical and agricultural pros and cons associated with using insects, as well as the nutritional information for Just a hand full of insects currently available in stocks around the world. I have also attempted to touch upon some of the negatives associated with this topic such as some of the poisons that certain insects produce and secrete as well as some of the economical negativities that attempting to introduce this program might bring a bought. In summation it I feel that it would be very productive to begin familiarizing the population to the custom of eating insects and that integrated over time through cooking demonstration at schools and taste test in more populated areas, I think the idea could take hold. But ultimately it is for the reader to decide what they think. Diagramland 2 http://iw]ournal. m/insects-as-protein-supplement#comments (Table 1) lists estimated water intakes for lactating beef cows, dry beef cows, and bulls.