GFOA recommends creating a qualified trust fund to prefund OPEB obligations. The legal authority of the employer to establish an OPEB trust and the forms of trust allowed. The employers legal obligations to provide benefits and the legal consequences of establishing a trust.
Gene mutations have varying effects on health, depending on where they occur and whether they alter the function of essential proteins. Missense mutation (illustration) This type of mutation is a change in one DNA base pair that results in the substitution of one amino acid for another in the protein made by a gene.
A single mutation can have a large effect, but in many cases, evolutionary change is based on the accumulation of many mutations with small effects. Mutational effects can be beneficial, harmful, or neutral, depending on their context or location.Most non-neutral mutations are deleterious. single mutation can have a large effect, but in many cases, evolutionary change is based on the accumulation of many mutations with small effects. Mutational effects can be beneficial, harmful, or neutral, depending on their context or location.