Repsox Case

The EITF lays out six factors in which if any are met, the proceeds are considered debt. The first is whether or not then transaction takes the likeness of a sale. The case could be made that because PEI is receiving a percentage of an existing drug, it is in essence a sale. The second factor deals with Pharmagen’s future involvement in the future cash flows. Obviously since Pharmagen will retain the intellectual property rights they will be actively involved in the future cash flows. Because only one of the factors needed to be met, the funding received takes on the appearance of debt and none of the other factors need be examined. Accordingly FASB says the amounts recorded as debt should be amortized under the interest method (ASC 470-10-35-3). As stated earlier this method deals with sales of future revenues which implies the completion of the drug is probable. Due to the large amount of risk associated with the industry, this probably will not be the best accounting option.

Purinex is a drug discovery and development company based in Syracuse, New York. The company sought to commercialize therapeutic compounds based on Purine, which is useful in numerous biochemical processes and its intellectual portfolio of Purinex consists of more than 35 patents, pending and issued in the purine field. The company has a headcount of 14 and maintains a chemistry laboratory a few miles from its main office.

A team from the Brazilian university says the experimental drug binds with tumor cells and causes the loss of key molecules.

Nusrat Epsi, MBA is a PhD student working at the Rutgers University, School of Healthcare Professional with Dr. Antonina Mitrafanova. Prior to beginning the PhD program, Nusrat worked in the Pharmaceutical Industry. She consulted on a variety of projects which involved both qualitative and quantitative analysis to achieve strategic realignments within large pharmaceutical systems. From this work she developed an interest in drug discovery and drug structure. She is currently working on designing possible targeted cancer therapy to interfere with specific AR genes for tumor growth and progression. She also had a primary interest in the invasion of bladder cancer. She is also interested studying other Hormonal carcinogenesis. For her doctoral

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Imatinib is a TKI that garnered much attention for its highly favorable effect on chronic myeloid leukemia and has inhibitory action against PDGFR-a and

The reprogramming adult cells into iPSCs can be a challenging process with a low efficiency

2)to give an overview of the current state-of-the-understanding of the implications associated with host macrophage responses in regenerative medicine.

We will use 4-6 weeks old female, NOD.Cg-Rag1tm1Mom Il2rgtm1Wjl/SzJ (NRG) mice to create AML xenograft models. Ten mice per treatment group will be injected with 2x106 luciferase expressing U937 cells via tail vein. After confirming engraftment by using bioluminescence imaging, treatment with CX4945 will be initiated. Visible signal or one log increase in signal will be used as indication of engraftment. The treatment group will receive CX4945 at 100mg/ kg via oral gavage, five days a week for three weeks and the control group will

Regenerative medicine is a game-changing area of medicine with the potential to fully heal damaged tissues and organs, offering solutions and hope for people who have conditions that today are beyond repair. Regenerative medicine itself isn't new — the first bone marrow and solid-organ transplants were done decades ago. But advances in developmental and cell biology, immunology, and other fields have unlocked new opportunities to refine existing regenerative therapies and develop novel ones. According to The Center for Regenerative Medicine takes three interrelated approaches. The first approach is the Rejuvenation. Rejuvenation means

Regorafenib (BAY 73-4506) is an oral small-molecule multi-tyrosine kinase inhibitor which inhibits oncogenic kinases, mainly RET, Raf-1, VEGFR2, and Kit with IC50 values of 1.5 nM, 2.5 nM, 4.2 nM, and 7 nM, respectively [1]. These tyrosine kinase signaling are highly activated in tumor angiogenesis which plays a critical role in tumor growth and development.

The study itself was a double-blind, double-dummy, 52 week study that took place at multiple centers.1 There were four groups in this trial with a 1:1:1:1 distribution.1 These groups consisted of 4 mg/kg TCZ+MTX, 8 mg/kg TCZ+MTX, 8 mg/kg TCZ+placebo and 7.5 mg/week placebo+MTX, the latter group was increased to 20 mg/week if the physician or patient felt it necessary.1 The American College of Rheumatology scoring system, a Disease Activity score, and X-rays were used to determine progress to remission in the patients.1

Heart disease is the leading cause of death in the United States (“Heart Disease”). This disease can be treated using embryonic stem cells. The goal is that when the tissue of the heart is damaged, embryonic stem cells can be specialized into heart cells and replace the damaged ones, giving the heart the ability to beat and function as normal (Murnaghn). The initial research that has been conducted on laboratory animals such as mice has suggested that this may be a possibility (Murnaghn). Embryonic stem cells can also treat people with type I diabetes. Type I diabetes is an incurable, chronic condition in which the pancreas produces little or no insulin (Santos-Longhurst). The pancreatic cells that are supposed to produce the insulin are damaged by the immune system causing imbalanced blood sugar levels (Murnaghn). Research is showing a possibility in specializing the stem cells into cells capable of producing insulin, which when transplanted into diabetics, would remove their need for insulin injections (Murnaghn). Furthermore, patients with cancer may also benefit from embryonic stem cell transplants. Cancer, the disease caused by an uncontrollable division of abnormal cells in a part of the body, is the cause of one in every four deaths in the United States (“Cancer Statistics”). A common treatment of this disease has

Term/Jargon that I am unfamiliar with  Billing Terms to retailers (pg. 2, middle of paragraph 2)     My guess of what it means  Conditions attached to a sale?    

CELL AND GENE BASED THERAPIES 3. DEVELOPMENTAL STUDIES 4. MEDICAL THERAPIES 5. BLOOD CANCERS 6. SOLID TUMORS 7.