...company incurred the following product costs: Raw materials $100,000 Direct labor $75,000 Electricity used in the Factory $25,000 Factory foreperson salary $3,750 Maintenance of factory machinery $2,000 Alton Company's total product costs: A. $175,000. B. $30,750. C. $205,750. D. $28,750. Particulars Amount Raw materials $ 1,00,000 Direct labor $ 75,000 Electricity used in the Factory $ 25,000 Factory foreperson salary $ 3,750 Maintenance of factory machinery $ 2,000 Total product cost $ 2,05,750 4. Objectives of a cost accounting system What are the major objectives of a cost accounting system in a manufacturing company? Solution: There are 2 most important management objectives: to make available managers with...
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...company incurred the following product costs: Raw materials $100,000 Direct labor $75,000 Electricity used in the Factory $25,000 Factory foreperson salary $3,750 Maintenance of factory machinery $2,000 Alton Company's total product costs: A. $175,000. B. $30,750. C. $205,750. D. $28,750. Particulars Amount Raw materials $ 1,00,000 Direct labor $ 75,000 Electricity used in the Factory $ 25,000 Factory foreperson salary $ 3,750 Maintenance of factory machinery $ 2,000 Total product cost $ 2,05,750 4. Objectives of a cost accounting system What are the major objectives of a cost accounting system in a manufacturing company? Solution: There are 2 most important management objectives: to make available managers with...
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...Methods of Preserving Fish and Shellfish Fish There are several methods in preserving fish. Fish preservation involves Chilling and Freezing, Salting, Fermentation, Drying and Dehydration, Smoking, Pickling and Spicing, and Canning. There is one thing first to consider, make sure that the fish that is going to be preserve is new and still fresh. The method of Chilling and Freezing; if the fish is exposed to a low temperature environment, the growth of the microorganisms could be prevented; this could lead to spoilage prevention. The appropriate temperature is 0 degree Celsius which involves the use of ice or a refrigerator. The use of ice for chilling is very much convenient and widely used in the markets. If you are going to use ice for fish preservation, make sure that you have sufficient amount of ice. To keep the fish properly chilled with ice, usually the coarser ice should be put on the top while the melted ice should be put below. Fish can also be preserved by the way of salting. Salt elements will lower the water content below the point where bacteria or microorganisms can no longer live and grow. In the time that water passes out from the tissues of the fish, the salt will going to penetrate the fish tissues until the salt solutions filled it in. This is called as the “osmosis” absorption process. Fish fermentation can also preserved fish. It is the process of breaking down the protein in the fish caused by an enzymatic action. It is called as hydrolization....
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...VEGETABLES AND FRUITS INTRODUCTION: High intakes of fruits and vegetables are protective against many forms of cancers. Vegetarians are less likely to contract cancer of the colon than meat eaters. A vegetarian diet is typically high in fibre, low in saturated fat and includes plenty of fruit and vegetables. Dietary fibre may help to protect against all the ‘Western’ cancers such as cancers of the colon, rectum, prostate, uterus and breast. We all know that fruits, vegetables, grains, legumes and nuts are healthy. There are a number of studies that show that consuming more of these plant-based foods reduces the risk for a long list of chronic maladies (including coronary artery disease, obesity, diabetes, and many cancers). This is probable factor in increased longevity in the industrialized world. On average, we eat two fruits and vegetables and too much saturated fats of which meat and dairy are prime contributors. A predominantly vegetarian diet may have beneficial effects for kidney and nerve function in diabetics, as well as for weight loss. Eating more fruits and vegetables can slow, and perhaps reverse, age-related declines in brain function and in cognitive and motor performance at least in rats. However, low protein diets associated with vegetarians, reduce calcium absorption and have a negative impact on skeletal health. Vegetarians’ avoidance of meat, eggs and dairy products can lead to deficiencies in iron, calcium and Vitamin B12. Infants who are breast-fed...
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...Achieving Higher Productivity Through GP 4. CASE STUDY : MUSHROOM CANNING Mr. Augustine is the owner of Jaya Canning Factory. He produces canned mushrooms for export to Japan. Raw materials come from the countryside in 50-kg bags. The mushrooms are weighed and then soaked in water to remove big particles of soil and sand. After that the mushrooms will be washed in stainless steel drums 3 times. They are then steeped in 3% brine solution. The mushrooms will then be boiled for one hour at 100°C and then cooled down by spraying water over them and steeping them into water. After that the mushrooms will be manually checked to separate the spoiled ones. They are later washed one more time prior to canning. The cans will be weighed and filled with brine solution (2% brine, 0.1% acetic acid). They will be heated for air removal and then closed. The cans are now washed and heated for pasteurization. They are cooled down by water and packed for distribution. The factory has already built a wastewater treatment facility to treat their wastewater with the capacity of 160 cubic meters per day. During operation the neighbors often complain to the factory about the bad smell and bad water quality discharged from the factory. And sometimes it has got a warning from officers from the Department of Environment. Mr. Augustine, owner of the factory, wants to solve this problem and has contacted Dr. Tay from Singapore to make a new design of waste water treatment plant so that the factory will...
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...started to lose its position as a market leader, reasons behind that shall be discussed by showing the financial history for Premier Foods and suggest strategies that Premier Foods need to implement in order to enhance its revenues and position in market. Premier Foods Background The company was founded in 1981 when Hillsdown Holdings purchased Lockwood’s Foods. Then named as Hillsdown Ltd. The company dealt with canning fruit and vegetables and carbonated drinks. In 1983 Hillsdown Ltd. acquired TKM Foods including Smedley’s canned and frozen fruit and vegetables. In 1985 they acquired meat canning of Robert Wilson. In 1986 they acquired John Morell & Co Ltd. who was into the fruit and vegetable canning as well and also had pet food business at Bardney, Lincs. This factory was later changed to pet food manufacturing only. This year they also acquired Morton’s from Beechams. Their factory at Lowestoft was producing fruit fillings, seasonal vegetables and processed peas, later closed. Later in December the same year Premier Foods acquired furit and vegetable canning operations of Beechams. In 1987 they sold to Salvesens thefrozen veg operation. 1989 Haywards...
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...cities have used urban greening to make steps towards sustainable development. To do this I will focus on Singapore and Hamburg. Firstly, green urban areas act as vital regulating ecosystem services meaning they help to control the climate. Metropolitan areas like Singapore are often affected by the urban heat island effect whereby the inner city can be up to 5°C warmer than surrounding rural areas due to human activities (e.g. the use of cars). Areas of urban greening, for example Fort Canning Park, Singapore’s 18 hectare conservation park, have the ability to undertake the vital role of offsetting the urban heat island effect (UHI). Due to the parks location it acts as a green lung for Singapore’s CBD. With an estimated 1,700 trees the park absorbs heat and has an evaporative cooling effect. As well as reducing the UHI, green urban areas can aid storm water control and flood risk management. An example of this can be seen in Curitiba whereby Jamie Leaner, the town planner, implemented the ‘Solution of the Parks’ to combat flooding. In urbanized cities there is often a problem with stormwater runoff as there are little permeable surfaces (cities usually paved by concrete). The soil and...
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...PROGRAM ON THE GLOBAL DEMOGRAPHY OF AGING Working Paper Series Population Dynamics in India and Implications for Economic Growth David E. Bloom January 2011 PGDA Working Paper No. 65 http://www.hsph.harvard.edu/pgda/working.htm The views expressed in this paper are those of the author(s) and not necessarily those of the Harvard Initiative for Global Health. The Program on the Global Demography of Aging receives funding from the National Institute on Aging, Grant No. 1 P30 AG024409-06. 1 Population Dynamics in India and Implications for Economic Growth1 David E. Bloom Harvard School of Public Health January 2011 Keywords: Age structure China-India comparison Conditional convergence Demographic dividend Demographic transition Economic growth Economic growth in India Policy reform Population health Population of India Abstract Demographic change in India is opening up new economic opportunities. As in many countries, declining infant and child mortality helped to spark lower fertility, effectively resulting in a temporary baby boom. As this cohort moves into working ages, India finds itself with a potentially higher share of workers as compared with dependents. If working-age people can be productively employed, India’s economic growth stands to accelerate. Theoretical and empirical literature on the effect of demographics on labor supply, savings, and economic growth underpins this effort to understand and forecast economic growth in India. Policy choices...
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...Is Singapore a sustainable World City? SUSTAINABLE CITY - is a city designed with consideration of environmental impact, inhabited by people dedicated to minimization of required inputs of energy, water and food, and waste output of heat, air pollution - CO2, methane, and water pollution. It should meet the needs of the present without sacrificing the ability of future generations to meet their own needs. Urban Redevelopment Authority (URA) is Singapore’s land use planning and conservation authority with the mission to make Singapore a great city to live, work and play, striving to create a vibrant and sustainable city of distinction by planning and facilitating Singapore’s physical development in partnership with the community. - Singapore’s remarkable transformation from an overcrowded country suffering from a lack of housing, land limitations and poor infrastructure to an environmentally sustainable international business hub is a result of proactive and farsighted planning by URA. - During the 1960s and 1970s, extensive urban renewal projects were undertaken to address the problems of a new nation—overcrowding, inadequate infrastructure, and lack of proper housing. The critical tasks for the government then were to clear out the slums, provide public housing, and encourage economic growth by creating space for industries, and then to create a vision for our city’s urban landscape that would help Singapore in the long-term - The challenge is to keep pace with the changing...
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...Technical Supplement 1 Linear Programming with Transportation in Operations Management LEARNING OBJECTIVES After studying this technical supplement, you should be able to: 1. Explain the importance of optimization to operations management 2. Demonstrate how to develop linear programming models 3. Show how linear programming models can be solved using EXCEL 4. Demonstrate 0-1, transportation, and assignment models LINEAR PROGRAMMING MODELS IN OPERATIONS MANAGEMENT Linear programming (LP) is one of the most powerful analytic tools available to improve operations management. LP provides the optimal, or best possible, solution to problems that can be formulated by a linear function subject to a set of linear constraints. This has proven extremely useful in many operations management applications, some of which are described in Table 1. TABLE 1 Linear Programming Models |Type of Model |Variables |Function to Optimize |Typical Constraints | |Product Mix |Number of products to produce |Maximize contribution to |Resource limits, such as time, | | | |profit |labor, material; Maximum or | | | | |minimum quantities | |Blending |Amount of materials to combine |Minimize cost |Resource limits; Demand...
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...Anass Ribeiro Lab Prelab Background: Pickling is the process of preserving food by anaerobic fermentation in brine (a solution of salt in water) to produce lactic acid, or marinating and storing it in an acid solution, usually vinegar (acetic acid). This process is used in order to preserve perishing foods for long periods of time and is also intended to add a more salty and sour taste to the food. The dills are covered in certain acids which are used to help preserve the food for months. The many varieties of pickled and fermented foods are classified by ingredients and its method of preparation. Regular dill pickles and sauerkraut are fermented and cured for about 3 weeks. Refrigerator dills are fermented for about 1 week. During curing, colors and flavors change and acidity increases. Fresh-pack or quick-process pickles are not fermented; some are brined several hours or overnight, then drained and covered with vinegar and seasonings. Fruit pickles usually are prepared by heating fruit in seasoned syrup acidified with either lemon juice or vinegar. Relishes are made from chopped fruits and vegetables that are cooked with seasonings and vinegar. Other methods of food preservation that involve using acids to preserve foods are canning foods and sealing food, refrigerating, and also boiling as well. There are many safety precautions that are very important when it comes to food processing. The process of pickling involves working with different acids at different levels which...
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...Review Questions 1. You have just installed a new disk on a Windows Server 2008 server. Which of the following do you do first to prepare the disk for use? Answer: a. partition the disk 2. The _____ partition or volume contains the operating system files, such as the files in the \Windows folder. Answer: boot 3. You have just upgraded from Windows Server 2003 to Windows Server 2008. Now you are trying to recover a set of databases that you backed up on DVDs in Windows Server 2003 before you started the upgrade, but the Windows Server Backup tool gives you an error message. What is the problem? Answer: c. The Windows Server Backup tool is not compatible with backups made from the Windows Server 2003 Backup tool. 4. Your company is considering installing an iSCSI SAN, but one of the department heads mentions that he has heard Windows Server 2008 does not have a management tool for an iSCSI SAN. What is your response? Answer: d. This is not true because you can install Storage Manager for SANs. 5. You are consulting for a company that has been performing full backups every night for its Windows Server 2008 servers. A problem they have been experiencing is that the backups are taking longer and longer. What is your recommendation for this company? Answer: b. Use a custom backup that enables you to use a combination of full and incremental backups. 6. Dynamic disks support RAID levels _____, _____...
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...Destruction is coming Summary and Response Mass destruction, fires, pollution, shortages of oil and gas. In Chip Ward’s letter, “We Screwed Up” (2012) he tells of all the mistakes we have made from past generations until now. Even though he is right about some of these mistakes he forgets to give solutions on how to fix them. If we don’t change now and find solutions, the next generations could be facing these problems alone. In the next 50 to 100 years people might see the world change to a whole new beginning. Chip Ward, (2012) indicated by the abundance of oil at hand our generation and the ones before us gobbled it all up. We used it wherever we could. Products were made from oil, fuel, and fertilizer. When our children and grandchildren grow up, we can only imagine what will be left. Using all these chemicals to produce products we may have unnecessarily exposed the future generations to new diseases. The lands, oceans, lakes, and rivers have also been effected for all future generations. They are being dredged, which is ruining bottoms that contain life and important nutrients that feed fish and other...
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...INTRODUCTION: There is a general belief that packaging of Nigerian food products lacks the quality that can make them competitive in the local and global markets. Although some of the locally made products are considered to be of high quality and unique, but it is still very unfortunate that they are not accepted as good packaged food products, to enable them to be sold successfully in the local and global markets. Most of the packaging materials used are not environmentally-friendly, they are not designed properly while others get their food products spoilt, as a result of poor packaging system, leading to huge capital losses to manufacturers of such products, not to talk of the huge environmental problems caused by non-biodegradable materials used. The problem of poor packaging of locally made food products took a centre stage, after the Nigeria Export Processing Zone Authourity Decree 1992 was established by the Nigerian government to assist the export of Made-in-Nigeria products to the global market. It was then discovered that most of the exported food products to the international market could not be sold because of some of the above mentioned issues. Many efforts have been made by the various stakeholders in the packaging and export sector ever since to solve the poor packaging problem of locally made food products. In spite of all these efforts, the problem still persists. There are many factors that may contribute to poor or substandard packaging. Factors such as the...
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...Child labor was and is still an existing practice in the world today. Manuel, a five-year old worked at a seafood cannery in Biloxi, Mississippi, with a shrimp pail in each hand and a mountain of oyster shells behind his back. He is typical for thousands of working children in the years before the civil war, especially the turn of the century. America's army of child laborers had been growing steadily for the past century. The nation's economy was expanding. Factories, minds and mills needed plenty of cheap labor. Around 1911, more than two million American children under the age of 16 years of age were a regular part of the work force. Many of them worked twelve hours or more a day, six days a week, for pathetic wages under unhealthy and hazardous conditions. Thousands of young boys descended into dark and dangerous coal mines every day, or worked aboveground in the dust of coal breakers, picking slate from coal with torn and bleeding fingers. Small girls tended noisy machines in the spinning rooms of cotton mills, where the humid, lint-filled air made breathing difficult. They were actually kept awake by cold water being thrown in their faces. Three-year-olds could be found in the cotton fields, and twelve-year-olds on factor night shifts. Across the country, children who should have been in school or at play had to work for a living. By the early 1900's, many Americans were calling child labor "child slavery" and were demanding an end to it...
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