the miscibility of oil and water

the miscibility of oil and water Introduction: Colloids, of which lipids are usually found in foods in the form, produce stable homogenous state in a condition of a physical mix of different phases of matter. Colloids are important because of the existence in foods, the basis of digestion in human body and the application to the food processing. However, the one of the major concerns about colloids in food and nutrition is how to develop stable mixtures of immiscible lipids and aqueous substances. Considering the aforementioned concern, in the practical, the miscibility of oil and water was examined by making an emulsion which is a stable mix of water and oil and effect of an emulsifying agent, for example, egg yolk on emulsion was also examined. Moreover, a function of lipid involving heat transfer was examined. Objectives: The purpose of the practical is to Determine the miscibility of oil and water by making emulsions in different proportions of oil and water Examine the effect of a natural emulsifying agent as compared to the condition of part A Examine the weight, volume and texture change of prawn crackers through deep fat frying Method: All of the experiments were followed by the procedures listed on page 13 and 14 of Laboratory Manuals Guide 2014. Result: The observations are shown in the following: Determination of the miscibility of oil and water by making emulsions in different proportions of oil and water The tubes (numbered 1 to 7) which were filled with the mixture of different proportions of vegetable oil and tap water and the length of time they took in seconds for the majority (80% volume) of the two phases to clearly separate were shown in the following table. *( The vegetable oil was taken to measure the volume of a major phase) The effect of a natural emulsifying agent as compared to the condition of part A The tubes (numbered 1 to 7) which were filled with the mixture of different proportions of vegetable oil and tap water were added 10 drops of egg yolk solution and the length of time they took in seconds for the majority (80% volume) of the two phases to clearly separate were shown in the following table. #(The tube was added 10 drops of egg yolk solution) *( The vegetable oil was taken to measure the volume of a major phase) The weight, volume and texture change of prawn crackers through deep fat frying The weight, volume and texture of prawn cracker before and after deep fat frying at 180à ¢Ã¢â‚¬Å¾Ã†â€™ for 21 seconds for complete expansion of cracker and the change of its physical properties after the complete expansion of cracker were shown in the following table. # ( The answer was correct to 2 decimal places.) *( It was assumed that the shape of a single prawn cracker surface was a circle.) Discussion: Determination of the miscibility of oil and water by making emulsions in different proportions of oil and water According to the result, the greater proportion of oil contained in tube, the longer time was taken for reversion to the majority (80% volume) of the two phases to clearly separate. It meant the longer time duration for the stable mix of oil and water in homogenous state in all proportion of the mixture in tube that had higher proportion of oil and lower proportion of water. The effect of a natural emulsifying agent as compared to the condition of part A According to the result, the time for reversion to the majority (80% volume) of the two phases to clearly separate in each tube was consistently longer than that in part A when there was an addition of 10 drops of egg yolk solution in tubes that had the same mixture in part A. It meant the prolonged emulsion which was stable mix of oil and water in homogenous state in all proportion of the mixture in each tube. The reason was that egg yolk solution acted as a natural emulsifying agent in the process. The active component of emulsifying agent from egg yolk, lecithin facilitated the dispersion of oil as tiny droplets into another.[1][2] Lecithin covered the surface of the oil droplets and prevented the droplets from coalescing and forming continuous phase.[1] Thus, lecithin acted as a surfactant to lower the interfacial tension at the moment to stabilize the emulsion which was stable mix of oil and water in homogenous state in all proportion of the mixture for longer time. [3] However, non-polar oil molecules and polar water molecules repelled each other later. Since then, the molecules would assembly with other homogenous molecules to decrease the repulsion between molecules. Eventually, there was a separation of two phases. The weight and volume change of prawn crackers through deep fat frying In the practical, the deep fat frying was useful because it fried the prawn crackers very fast and the prawn crackers were not made excessively greasy.[4] The reason of frying the prawn crackers in very short time is the usage of hot fat, for example, oil for cooking. The nature of oil is lipid that can permit the rapid and efficient transfer of heat and can achieve high temperature. Therefore, deep frying can cook the prawn crackers very fast. Moreover, the reason of not making the prawn crackers excessively oily is that the moisture in food repels the oil. The hot oil heats the water within the food and steams the food. The oil cannot go opposite direction of the strong flow because the water vapour pushes the bubbles toward the surface.[6]Finally, oil penetration will become narrow to the outer surface. On the other hand, there is a volume increase in the crackers. The reason is that, during deep fat frying, the prawn crackers are heated and the water in the crackers vaporized into vapour. The vapour formation leads to the expansion of the structure of starch, which is the main ingredient of the crackers. Furthermore, there is an increase in weight in the crackers because of the addition of air into the space of foamed prawn crackers during deep fat frying. Reference: Emulsions and Emulsifiers, Cookingscienceguy.com http://www.cookingscienceguy.com/pages/wp-content/uploads/2012/07/Emulsions-and-Emulsifiers1.pdf Emulsion, Wikipedia 2014 http://en.wikipedia.org/wiki/Emulsion Surfactant, Wikipedia 2014 http://en.wikipedia.org/wiki/Surfactant Prawn cracker, Wikipedia 2014 http://en.wikipedia.org/wiki/Prawn_cracker Deep frying, Wikipedia 2014 http://en.wikipedia.org/wiki/Deep_frying#cite_note-1

Chechnya and its People Essay examples -- War Europe Essays

Chechnya and its People The ongoing civil war between the semi-autonomous republic of Chechnya and Russia has dramatically caught the attention of the world – a world that perceives the conflict primarily through the distorted lens of Russian propaganda, and the contradicting images of Chechen suffering on the independent media. If the West seems impartial or even indifferent to the Chechen conflict, it is because there is little understanding of this people, of their struggle, or of the vast complexities of the greater North Caucasian region in which the Chechens are a part. This lack of understanding extends to the hazy Western perception of the role of Islam in Chechen society. The broad generalizations that have been made by those in the media, by aid organizations, by the Russians, by Islamic groups, and by those in the American government are all politicized oversimplifications which seek to bring the core of the conflict to its lowest common denominator. Many of the claims revolve around Islam ; yet, few bother to take into account the greater character of Chechen society, or of the broader historical scope of change that Islam has followed in Chechnya. Often, Islam has changed in response to a Russian stimulus, but many of the Russian actions and reasons in this conflict are well documented. This study aims to analyze the Chechen role in the civil war – and the role of Islam in Chechnya – as opposed to the Russian role, which has been analyzed many times over. The North Caucasus It is difficult for Englishmen to take an intelligent interest in the internal affairs of Russia, owing to the vast number of problems involved, all of which depend upon varying local circumstances, and because comparatively few of us, ev... ...i International Magazine. 16 Oct. 2003 18. Menon, Rajan. â€Å"After Empire: Russia and the Southern ‘Near Abroad.’† The New Russian Foreign Policy. Ed. Micheal Mandelbaum. New York: Council on Foreign Relations, 1998. 100-167 19. Chechnya : Tombstone of Russian Power 20. Islam in Chechnya. 13 March 1998 Univ. of California, Berkeley. 15 Oct. 2003 21. Kagarlitsky, Boris. Russia Under Yeltsin and Putin. London: Pluto Press, 2002. 22. Russia Under Yeltsin and Putin 23. Russia : Islamic Countries Unlikely to Help Chechnya. 19 Nov. 1999 Radio Free Europe, 19 Oct. 2003 24. Kagarlitsky, Boris. Russia Under Yeltsin and Putin. London: Pluto Press, 2002.

Advanced Accounting by Guerrero Essay

Chapter 1 Multiple choice answers and solutions 1-1: a Jose’s capital should be credited for the market value of the computer contributed by him. 1-2: b(40,000 + 80,000) ï‚ ¸ 2/3 = 180,000 x 1/3 = 60,000. 1-2: c 1-3: a CashP100,000 Land300,000 Mortgage payable( 50,000) Net assets (Julio, capital)P350,000 1-4: b Total Capital (P300,000/60%)P500,000 Perla’s interest ______40% Perla’s capitalP200,000 Less:Non-cash asset contributed at market value LandP 70,000 Building90,000 Mortgage Payable( 40,000)_120,000 Cash contributionP 80,000 1-5: d- Zero, because under the bonus method, a transfer of capital is only required. 1-6: b ReyesSantos CashP200,000P300,000 Inventory–150,000 Building–400,000 Equipment150,000 Mortgage payable________( 100,000) Net asset (capital)P350,000P750,000 1-7: c AABBCC CashP 50,000 Property at Market ValueP 80,000 Mortgage payable( 35,000) Equipment at Market Value______________P55,000 CapitalP 50,000P 45,000P55,000 2Chapter 1 1-8: a PPRRSS CashP 50,000P 80,000P 25,000 Computer at Market Value__25,000_______ ­Ã‚ ­__60,000 CapitalP 75,000P 80,000P 85,000 1-9: c MariaNora CashP 30,000 Merchandise inventoryP 90,000 Computer equipment160,000 Liability( 60,000) Furniture and Fixtures 200,000________ Total contributionP230,000P190,000 Total agreed capital (P230,000/40%)P575,000 Nora’s interest______60% Nora’s agreed capitalP345,000 Less: investment190,000 Cash to be investedP155,000 1-10: d Roy Sam Tim CashP140,000–– Office Equipment–P220,000– Note payable_________( 60,000) ______ Net asset investedP140,000P160,000 P – Agreed capitals, equally (P300,000/3) =P100,000 1-11: a LaraMitra CashP130,000P200,000 Computer equipment–50,000 Note payable________ ­_( 10,000) Net asset investedP130,000P240,000 Goodwill (P240,000 – P130,000) =P110,000 1-12: a PerezReyes CashP 50,000P 70,000 Office Equipment30,000– Merchandise–110,000 Furniture100,000 Notes payable_______( 50,000) Net asset investedP 80,000P230,000 Partnership – Basic Considerations and Formation3 Bonus Method: Total capital (net asset invested)P310,000 Goodwill Method: Net assets investedP310,000 Add: Goodwill (P230,000-P80,000)_150,000 Net capitalP460,000 1-13: b Required capital of each partner (P300,000/2)P150,000 Contributed capital of Ruiz: Total assetsP105,000 Less Liabilities__15,000__90,000 Cash to be contributed by RuizP 60,000 1-14: d Total assets: CashP 70,000 Machinery75,000 Building_225,000P370,000 Less: Liabilities (Mortgage payable)__90,000 Net assets (equal to Ferrer’s capital account)P280,000 Divide by Ferrer’s P & L share percentage____70% Total partnership capitalP400,000 Required capital of Cruz (P400,000 X 30%)P120,000 Less Assets already contributed: CashP 30,000 Machinery and equipment25,000 Furniture and fixtures__10,000__65,000 Cash to be invested by CruzP 55,000 1-15: d Adjusted assets of C Borja CashP 2,500 Accounts Receivable (P10,000-P500)9,500 Merchandise inventory (P15,000-P3,000)12,000 Fixtures__20,000P 44,000 Asset contributed by D. Arce: CashP 20,000 Merchandise__10,000__30,000 Total assets of the partnershipP 74,000 4 Chapter 1 1-16: a Cash to be invested by Mendez: Adjusted capital of Lopez (2/3) Unadjusted capitalP158,400 Adjustments: Prepaid expenses17,500 Accrued expenses( 5,000) Allowance for bad debts (5% X P100,000)_( 5,000) Adjusted capitalP165,900 Total partnership capital (P165,900/2/3)P248,850 Multiply by Mendez’s interest â…“ Mendez’s capitalP 82,950 Less Merchandise contributed ­Ã‚ ­Ã‚ ­__50,000 Cash to be invested by MendezP 32,950 Total Capital: Adjusted capital of LopezP165,900 Contributed capital of Mendez__82,950 Total capitalP248,850 1-17: d Moran, capital (40%) CashP 15,000 Furniture and Fixtures_100,000P115,000 Divide by Moran’s P & L share percentage______40% Total partnership capitalP287,500 Multiply by Nakar’s P & L share percentage______60% Required capital of credit of Nakar:P172,500 Contributed capital of Nakar: Merchandise inventoryP 45,000 Land15,000 Building__65,000 Total assetsP125,000 Less Liabilities__30,000P 95,000 Required cash investment by NakarP 77,500 1-18: c Garcia’s adjusted capital (see schedule 1)P40,500 Divide by Garcia’s P & L share percentage ­Ã‚ ­Ã‚ ­______40% Total partnership capitalP101,250 Flores’ P & L share percentage______60% Flores’ capital creditP 60,750 Flores’ contributed capital (see schedule 2)__43,500 Additional cash to be invested by FloresP 17,250 Partnership – Basic Considerations and Formation 5 Schedule 1: Garcia, capital: Unadjusted balanceP 49,500 Adjustments: Accumulated depreciation( 4,500) Allowance for doubtful account( 4,500) Adjusted balanceP 40,500 Schedule 2: Flores capital: Unadjusted balanceP 57,000 Adjustments: Accumulated depreciation ( 1,500) Allowance for doubtful accounts( 12,000) Adjusted balanceP 43,500 1-19: d OrtizPonceTotal ( 60%)( 40%) Unadjusted capital balancesP133,000P108,000P241,000 Adjustments: Allowance for bad debts( 2,700)( 1,800)( 4,500) Inventories3,0002,0005,000 Accrued expenses_( 2,400)( 1,600)( 4,000) Adjusted capital balancesP130,900 P106,000 P237,500 Total capital before the formation of the new partnership (see above)P237,500 Divide by the total percentage share of Ortiz and Ponce (50% + 30%)______80% Total capital of the partnership before the admission of RoxasP296,875 Multiply by Roxas’ interest______20% Cash to be invested by RoxasP 59,375 1-20: d Merchandise to be invested by Gomez: Total partnership capital (P180,000/60%)P300,000 Gomez’s capital (P300,000 X 40%)P120,000 Less Cash investment__30,000 Merchandise to be invested by GomezP 90,000 Cash to be invested by Jocson: Adjusted capital of Jocson: Total assets (at agreed valuations)P180,000 Less Accounts payable__48,000P132,000 Required capital of Jocson_180,000 Cash to be invested by JocsonP 48,000 6Chapter 1 1-21: b Unadjusted Ell, capital (P75,000 – P5,000)P 70,000 Allowance for doubtful accounts( 1,000) Accounts payable( 4,000) Adjusted Ell, capitalP 65,000 1-22: c Total partnership capital (P113,640/1/3)P340,920 Less David’s capital_113,640 Cortez’s capital after adjustmentsP227,280 Adjustments made: Allowance for doubtful account (2% X P96,000)1,920 Merchandise inventory( 16,000) Prepaid expenses( 5,200) Accrued expenses___3,200 Cortez’s capital before adjustmentsP211,200 1-23: a Total assets at fair value P4,625,000 Liabilities (1,125,000) Capital balance of FlorP3,500,000 1-24: c Total capital of the partnership (P3,500,000 à · 70%)P5,000,000 Eden agreed profit & loss ratio30% Eden agreed capital 1,500,000 Eden contributed capital at fair value 812,000 Allocated cash to be invested by EdenP 688,000 1-25: c __Rey __Sam_ __Tim __Total_ Contributed capital (assets-liabilities)P471,000 P291,000 P195,000 P957,000Agreed capital (profit and loss ratio) 382,800 382,800 191,400 957,000 Capital transfer (Bonus)P 88,200 P(91,800) P 3,600 – 1-26: d Total agreed capital (P90,000 à · 40%)P225,000 Contributed capital of Candy (P126,000+P36,000-P12,000) 150,000 Total agreed capital (P90,000 à · 40%) 225,000 Candy, agreed capital interest 60% Agreed capital of Candy 135,000 Contributed capital of Candy 150,000 WithdrawalP 15,000 Partnership – Basic Considerations and Formation 7 1-27: a Total agreed capital (210,000 à · 70%) P300,000 Nora’s interest 30% Agreed capital of NoraP 90,000 Cash invested 42,000 Cash to be invested by NoraP 48,000 1-28: a Contributed capital of May (P194,000 – P56,000)P138,000 Agreed capital of May (P300,000 x 70%) 210,000 Cash to be invested by May P 72,000 1-29: c __Alex__Carlos___Total__ Contributed capitalP100,000P84,000P184,000 Agreed capital 92,000 92,000 184,000 Capital investedP( 8,000)P 8,000 – 8Chapter 1 SOLUTIONS TO PROBLEMS Problem 1 – 1 1.a.Books of Pedro Castro will be retained by the partnership To adjust the assets and liabilities of Pedro Castro. 1.Pedro Castro, Capital600 Merchandise Inventory600 2.Pedro Castro, Capital200 Allowance for Bad Debts200 3.Accrued Interest Receivable35 Pedro Castro, Capital35 Computation: P1,000 x 6% x 3/12=P15 P2,000 x 6% x 2/12=_20 TotalP35 4.Pedro Castro, Capital100 Accrued Interest Payable100 (P4,000 x 5% x 6/12 = P100) 5.Pedro Castro, Capital800 Accumulated Depreciation – Furniture and Fixtures800 6.Office Supplies400 Pedro Castro, Capital400 To record the investment of Jose Bunag. Cash15,067.50 Jose Bunag, Capital15,067.50 Computation: Pedro Castro, Capital (1)P600P31,400 (2)20035(3) (4)100400(6) (5)___800 P1,700P31,835 P30,135 Jose Bunag, Capital:1/2 x P30,135 = P15,067.50 Partnership – Basic Considerations and Formation 9 b.A new set of books will be used Books of Pedro Castro To adjust the assets and liabilities. See Requirement (a). To close the books. Notes Payable4,000 Accounts Payable10,000 Accrued Interest Payable100 Allowance for Bad Debts1,200 Accumulated Depreciation – Furniture and Fixtures1,400 Pedro Castro, Capital30,135 Cash6,000 Notes Receivable3,000 Accounts Receivable24,000 Accrued Interest Receivable35 Merchandise Inventory7,400 Office Supplies400 Furniture and Fixtures6,000 New Partnership Books To record the investment of Pedro Castro. Cash6,000 Notes Receivable3,000 Accounts Receivable24,000 Accrued Interest Receivable35 Merchandise Inventory7,400 Office Supplies400 Furniture and Fixtures6,000 Notes Payable4,000 Accounts Payable10,000 Accrued Interest Payable100 Allowance for Bad Debts1,200 Accumulated Depreciation – Furniture and Fixtures1,400 Pedro Castro, Capital30,135 To record the investment of Jose Bunag. Cash15,067.50 Jose Bunag, Capital15,067.50 10Chapter 1 2. Castro and Bunag Partnership Balance Sheet October 1, 2008 A s s e t s CashP21,067.50 Notes receivable3,000.00 Accounts receivableP 24,000 Less Allowance for bad debts___1,20022,800.00 Accrued interest receivable35.00 Merchandise inventory7,400.00 Office supplies400.00 Furniture and fixtures6,000 Less Accumulated depreciation___1,400__4,600.00 Total AssetsP59,302.50 Liabilities and Capital Notes payableP 4,000.00 Accounts payable10,000.00 Accrued interest payable100.00 Pedro Castro, Capital30,135.00 Jose Bunag, Capital_15,067.50 Total Liabilities and CapitalP59,302.50 Problem 1 – 2 Contributed Capitals: Jose:Capital before adjustmentP 85,000 Notes Payable62,000 Undervaluation of inventory13,000 Underdepreciation( 25,000)P 135,000 Pedro:Cash28,000 Pablo:Cash11,000 Marketable securities_57,500 ­___68,500 Total contributed capitalP 231,500 Agreed Capitals: Bonus Method: Jose (P231,500 x 50%)P115,750 Pedro (P231,500 x 25%)57,875 Pablo (P231,500 x 25%)__57,875 TotalP231,500 Partnership – Basic Considerations and Formation 11 Goodwill Method. To have a goodwill, the only possible base is the capital of Pablo. The computation is: ContributedAgreed CapitalCapitalGoodwill JoseP135,000P137,000 (50%)2,000 Pedro28,00068,500 (25%)40,500 Pablo__68,500__68,500 (25%)_____– TotalP231,500274,00042,500 Total agreed capital (P68,500 ï‚ ¸ 25%) = 274,000 Jose, Pedro and Pablo Partnership Balance Sheet June 30, 2008 Bonus MethodGoodwill Method Assets: CashP 49,000P 49,000 Accounts receivable (net)48,00048,000 Marketable securities57,50057,500 Inventory85,00085,000 Equipment (net)45,00045,000 Goodwill______–__42,500 TotalP284,500P327,000 Liabilities and Capital: Accounts payableP 53,000P 53,000 Jose, capital (50%)115,750137,000 Pedro, capital (25%)57,87568,500 Pablo, capital (25%)__57,875__68,500 TotalP284,500P327,000 Problem 1 – 3 1.Books of Pepe Basco To adjust the assets. a.Pepe Basco, Capital3,200 Estimated Uncollectible Account3,200 b.Pepe Basco, Capital500 Accumulated Depreciation – Furniture and Fixtures500 12Chapter 1 To close the books. Estimated Uncollectible Account4,800 Accumulated Depreciation – Furniture and Fixtures1,500 Accounts Payable3,600 Pepe Basco, Capital31,500 Cash400 Accounts Receivable16,000 Merchandise Inventory20,000 Furniture and Fixtures5,000 2.Books of the Partnership To record the investment of Pepe Basco. Cash400 Accounts Receivable16,000 Merchandise Inventory20,000 Furniture and Fixtures5,000 Estimated Uncollectible account4,800 Accumulated Depreciation – Furniture and Fixtures1,500 Accounts Payable3,600 Pepe Basco, Capital31,500 To record the investment of Carlo Torre. Cash47,250 Carlo Torre, Capital47,250 Computation: Pepe Basco, capital (Base)P31,500 Divide by Pepe Basco’s P & L ratio___40% Total agreed capitalP78,750 Multiply by Carlo Torre’s P & L ratio___60% Cash to be invested by Carlo TorreP47,250 Problem 1 – 4 a.Roces’ books will be used by the partnership Books of Sales 1.Adjusting Entries (a)Sales, Capital3,200 Accumulated Depreciation – Fixtures3,200 (b)Goodwill32,000 Sales, Capital32,000 Partnership – Basic Considerations and Formation 13 2.Closing Entry Allowance for Bad Debts12,800 Accumulated Depreciation – Delivery Equipment8,000 Accumulated Depreciation – Fixtures91,200 Accounts Payable64,000 Notes Payable40,000 Accrued Taxes8,000 Sales, Capital224,000 Cash4,800 Accounts Inventory72,000 Merchandise Inventory192,000 Prepaid Insurance3,200 Delivery Equipment48,000 Fixtures96,000 Goodwill32,000 Books of Roces (Books of the Partnership) 1.Adjusting Entries (a)Roces, Capital1,600 Allowance for Bad Debts1,600 (b)Accumulated Depreciation – Fixtures16,000 Roces, Capital16,000 (c)Merchandise Inventory8,000 Roces, Capital8,000 (d)Goodwill40,000 Roces, Capital40,000 2.To record the investment of Sales. Cash4,800 Accounts Receivable72,000 Merchandise Inventory192,000 Prepaid Insurance3,200 Delivery Equipment48,000 Fixtures96,000 Goodwill32,000 Allowance for Bad Debts12,800 Accumulated Depreciation – Delivery Equipment8,000 Accumulated Depreciation – Fixtures91,200 Accounts Payable64,000 Notes Payable40,000 Accrued Taxes8,000 Sales, Capital224,000 14Chapter 1 b.Sales’ books will be used by the partnership Books of Roces 1.Adjusting Entries See Requirement (a). 2.Closing Entry Allowance for Bad Debts1,600 Accumulated Depreciation – Delivery Equipment12,800 Accumulated Depreciation – Fixtures64,000 Accounts Payable104,000 Accrued Taxes6,400 Roces, Capital224,000 Cash14,400 Accounts Receivable57,600 Merchandise Inventory132,800 Prepaid Insurance4,800 Delivery Equipment19,200 Fixtures144,000 Goodwill40,000 Books of Sales (Books of the Partnership) 1.Adjusting Entries See Requirement (a). 2.To record the investment of Roces. Cash14,400 Accounts Receivable57,600 Merchandise Inventory132,800 Prepaid Insurance4,800 Delivery Equipment19,200 Fixtures144,000 Goodwill40,000 Allowance for Bad Debts1,600 Accumulated Depreciation – Delivery Equipment12,800 Accumulated Depreciation – Fixtures64,000 Accounts Payable104,000 Accrued Taxes6,400 Roces, Capital224,000 Partnership – Basic Considerations and Formation 15 c.A new set of books will be opened by the partnership Books of Roces 1.Adjusting Entries See Requirement (a). 2.Closing Entry See Requirement (b). Books of Sales 1.Adjusting Entries See Requirement (a). 2.Closing Entry See Requirement (a). New Partnership Books To record the investment of Roces and Sales. Cash19,200 Accounts Receivable129,600 Merchandise Inventory324,800 Prepaid Insurance8,000 Delivery Equipment (net)46,400 Fixtures (net)84,800 Goodwill72,000 Allowance for Bad Debts14,400 Accounts Payable168,000 Notes Payable40,000 Accrued Taxes14,000 Roces, Capital224,000 Sales, Capital224,000 16Chapter 1 Problem 1 – 5 1.To close Magno’s books. Allowance for Bad Debts1,000 Accounts Payable6,000 Notes Payable10,000 Accrued Interest Payable300 R. Magno, Capital24,700 Cash5,000 Accounts Receivable13,000 Merchandise Inventory12,000 Equipment3,000 Other Assets9,000 2.To adjust the books of Lagman. Goodwill8,000 Allowance for Bad Debts210 J. Lagman, Capital7,790 3.To record the investment of Magno. Cash5,000 Accounts Receivable13,000 Merchandise Inventory12,000 Equipment3,000 Other Assets9,000 Allowance for Bad Debts1,000 Accounts Payable6,000 Notes Payable10,000 Accrued Interest Payable300 R. Magno, Capital24,700 To adjust the investments of the partners. Cash10,300 R. Magno, Capital10,300 (P35,000 – P24,700 = P10,300) J. Lagman, Capital35,790 Cash23,300 Accounts Payable to J. Lagman12,490 (P63,000 + P7,790 = P70,790 – P35,000 = P35,790) Partnership – Basic Considerations and Formation 17 4. Lagman and Magno Balance Sheet December 31, 2008 A s s e t s CashP – Accounts receivableP34,000 Less Allowance for bad debts1,21032,790 Merchandise inventory21,000 Equipment8,000 Other assets46,000 Goodwill___8,000 Total AssetsP115,790 Liabilities and Capital Accounts payableP 18,000 Notes payable15,000 Accrued interest payable300 Accounts payable to J. Lagman12,490 J. Lagman, capital35,000 R. Magno, capital__35,000 Total Liabilities and CapitalP115,790 Problem 1 – 6 1.Books of Toledo Toledo, Capital4,800 Allowance for Bad Debts (15% x P32,000)4,800 Books of Ureta Ureta, Capital2,400 Allowance for Bad Debts (10% x P24,000)2,400 Cash (90% x P12,000)10,800 Loss from Sale of Office Equipment1,200 Office Equipment12,000 Toledo, Capital (1/4 x P1,200)300 Ureta, Capital900 Loss from Sale of Office Equipment1,200 18Chapter 1 2.New Partnership Books Cash3,200 Accounts Receivable32,000 Merchandise40,000 Office Equipment10,000 Allowance for Bad Debts4,800 Accounts Payable10,000 Notes Payable2,000 Toledo, Capital68,400 To record the investment of Toledo. Cash22,800 Accounts Receivable24,000 Merchandise36,000 Toledo, Capital300 Allowable for Bad Debts2,400 Accounts Payable16,000 Ureta, Capital64,700 To record the investment of Ureta. 3.Cash3,400 Ureta, Capital3,400 To record Ureta’s cash contribution. Computation: Toledo, capital (P68,400 – P300)P 68,100 Divide by Toledo’s profit share percentage____50% Total agreed capital of the partnershipP136,200 Multiply by Ureta’s profit share percentage____50% Agreed capital of UretaP 68,100 Ureta, capital__64,700 Cash contribution of UretaP 3,400 or Toledo, capital (P68,400 – P300)P 68,100 Less Ureta, capital__64,700 Cash contribution of UretaP 3,400 Partnership – Basic Considerations and Formation 19 4. Toledo and Ureta Partnership Balance Sheet July 1, 2008 A s s e t s CashP 29,400 Accounts receivableP56,000 Less Allowance for bad debts__7,20048,800 Merchandise76,000 Office equipment__10,000 Total AssetsP164,200 Liabilities and Capital Accounts payableP 26,000 Notes payable2,000 Toledo, capital68,100 Ureta, capital__68,100 Total Liabilities and CapitalP164,200

Hofstede’s Model Of Organisational Culture The WritePass Journal

Hofstede’s Model Of Organisational Culture ABSTRACT Hofstede’s Model Of Organisational Culture ABSTRACTINTRODUCTIONWHAT IS..â€Å"CULTURE†?ORGANIZAITONAL CULTUREProcess oriented vs goal orientedParochial vs professionalOpen system vs closed systemEmployee oriented vs job orientedTighter control vs loose controlNormative vs pragmaticCRITICISMS OF HOFSTEDE’S MODELARGUMENTS IN FAVOUR OF HOFSTEDE’S MODELA CASE STUDY OF SONY ERICSSONORGANIZATIONAL CULTURE IN SONY ERICSSONCONCLUSIONREFERENCERelated ABSTRACT Organizational culture has become the buzzword in popular management with many experts suggesting it as an important determinant for organizational success. Management researchers have been quick to point out the impact that organizational culture may have on the effectiveness of the organization and have called for an increase in the attention paid to organizational culture. With more emphasis being placed on organizational culture, it becomes important to understand the appeal of this concept and examine its impact on management within the organization This paper thus explores on the concept of â€Å"organizational culture† and examines its impact on behaviours and management of the organization. This will involve identifying one associated mode or theory and evaluating or determining the extent to which the chosen model plays a part in defining the style of management. A case study of Sony Ericsson will also be employed to help illustrate the application of hofstede’s model of organizational culture. The study will also identify limitations of this model and the strengths that have enabled it to be used as a basis for most research analyses. INTRODUCTION Organizational culture has become the buzzword in popular management with many experts suggesting it as an important determinant for organizational success (Schein 1999). While the association between organizational culture and organizational success is far from certain, it is obvious that each organization has its own unique social structure which drives much of the individual behavior within that organization. Management researchers have been quick to point out the impact that organizational culture may have on the effectiveness of the organization and have called for an increase in the attention paid to organizational culture (Siehl Martin 1998).   With more emphasis being placed on organizational culture, it is important to understand the appeal of this concept and examine its impact on management within the organization. This study thus explores on the concept of organizational culture and examines its impact on management style. This will involve identifying one associated mode or theory and evaluating or determining the extent to which the chosen model plays a part in defining the style of management. In this regard, Hofstede’s ideas will form the basis of our analysis of organizational culture. WHAT IS..â€Å"CULTURE†? The term culture has been given varied set of definitions by various scholars. Kroeber Kluckholn (1952), for example, defined culture as consisting of patterns of behaviour acquired and transmitted through symbols, and which constitute distinctive achievement of human groups including their embodiment in artifacts. Hofstede (1980), on the other hand, defined culture as the collective programming of the mind which differentiates members of one human group in the society from the rest. While Symington (1983) defined it as a complex whole which include belief, knowledge, morals, art, customs, capabilities and habits acquired in the society.   These definitions suggest culture to consist of a set of value systems that are shared equally by members in the society and which binds people together. With the above conceptualization of culture, we can now define what we mean by organizational culture. ORGANIZAITONAL CULTURE Organizational culture can simply be defined as a set of values, assumptions and beliefs that define the behaviours and style of management in an organization (O’Reilly et.al, 1991).  There are three main sources of influence believed to interact to create organizational culture. These are the beliefs and values held by the leaders of the organization, the characteristics of the industry in which the organization is within, and the broader society in which the organization operates (O’Reilly et.al, 1991). The most influential model used by management researchers and which has formed the basis of most analyses of organizational culture is Hofstedes model. While most noted for his groundbreaking work on dimensions of national culture, Hofstede also identified six dimensions of organizational culture which can be used in defining the style of management in an organization. Process oriented vs goal oriented The process oriented vs result oriented dimension is concerned with the effectiveness of the organization. A key feature of a process oriented culture is the means or rather the way in which work has to be conducted. While in a result oriented culture, emphasis is placed on the goals of the organization. That is, employees are primarily out to achieve specific organizational goals even if the risks involved are substantial (Hofstede 2001). Parochial vs professional This dimension reflects the internal and external frame of the organization (Hofstede 2001). In a local culture the identity of the employees is with the immediate manager. Hence employees within this culture are internally focused and directed and there is also a strong social control. The converse is true in a professional culture where the identity of the employees is largely determined by the profession and content of the job. Open system vs closed system The open system vs closed system dimension reflects the communication climate of the organization (Hofstede 2001). For an open system, new employees are welcomed and there is the belief that everyone fits well in the organization. While for a closed system, it is difficult to join and it is believed that only a certain kind of individuals may fit in the organization. Employee oriented vs job oriented This dimension relates to the management philosophy in the organization. In an employee oriented organizational culture, concern is mainly on employee satisfaction. The staff members feel that their own personal problems and welfare is taken into account by the organization. While for a job oriented organizational culture, work is characterized by heavy pressure to perform the specific task at the expense of the employee (Hofstede 2001). Tighter control vs loose control This dimension relates to structuring, control and discipline in the organization. A tight control culture is characterized by seriousness and punctuality while the features of a loose control culture are casual and improvisation (Hofstede 2001). Examples of organizations that are often found within tighter controls are banks and pharmaceutical companies while those found in loose control are research laboratories and advertising agencies (Hofstede 2001). Normative vs pragmatic This dimension reflects on the methods employed by organizations when dealing with the environment in general and customers in particular. It describes the level of customer oreintation. Pragmatic cultures are flexible and more market driven while normative cultures are rigid and often emphasize on following applicable laws and rules (Hofstede 2001). Hofstede labeled organizations involved in the sale of services as pragmatic while those engaged in application of laws and rules as normative. CRITICISMS OF HOFSTEDE’S MODEL Hofstedes ground breaking work on culture has indeed provided valuable insights into the management styles and dynamics of cross cultural relationships. However, his highly influential findings have not been without criticisms. A number of academics have discredited his work in part or whole. Critics have argued that survey was not an important instrument that could be used in accurately determining and measuring the culture of organizations (Jones 2007). A survey of a set of limited questions certainly cannot adequately and comprehensively provide an in-depth understanding of culture of an organization. In response to this criticism, Hofstede argued that survey was one method and certainly not the only method that was used. Hofstedes model has also been criticized on the basis that the five or six dimensions did not provide sufficient information about cultural differences (Jones 2007). In this regard, Hofstede agreed that his analysis was too narrow to credibly argue for the universal validity and sufficiency of the six dimensions of organizational culture that he identified. And in fact, suggested for additional dimensions to his original work. He also noted that some of the six dimensions that he identified may be less useful when analyzing other types of organizations in other countries (Jones 2007). A third criticism is that Hofstede’s work is seen as outdated, especially with the rapid changes in the global environment (Jones 2007). This critique has further been put forward by Holden (2002) who points out that the data used by Hofstede in his dimensions of organizational culture seem to have been gathered over 30 years ago and is therefore no longer applicable to the modern day world. In response to this criticism, Hofstede (1998) pointed out that a number of recent replications had confirmed his findings. Hofstede’s model is also criticized on grounds of his one company approach. Hofstedes analysis supposed that a single IBM organizational culture could be used to make inferences about the entire world wide organizational cultures (Jones 2007). A study fixated on one company certainly cannot be used to make inferences about the entire world wide organizational cultures. The validity of his dimensions of organizational culture has thus been questioned and his model considered to be non-comprehensive as the study was based on data collected from a single company using questionnaires that lacked academic foundation. Critics have also argued that Hofstede failed to recognize the diversity in his analysis of IBM culture (Jones 2007). He ignored extensive literature which suggested that there were multiple, dissenting and emergent cultures in an organization. If we are to ignore the assumption of a single culture in IBM and acknowledge the diversity in culture at IBM, then his analysis is likely to collapse. After years of publication of his analysis on organizational culture based on the IBM survey data, Hofstede begun to acknowledge the presence of cultural diversity within and between units in the same organization. However, despite recognizing flaws in his work, Hofstede fails to admit error or weakness in his analysis. Accepting that organizations had multiple cultures as opposed to his assumption of a single culture would seem to undermine a crucial part of his analysis. ARGUMENTS IN FAVOUR OF HOFSTEDE’S MODEL Despite these criticisms, Hofstedes work is widely acknowledged and used by many scholars and practictioners due to its mainly appealing attributes. Sondergaard (1994) noted that hofstedes analysis on corporate culture received 1,036 citations in comparison with another highly regarded study by Miles Snow (1978) which only received 200 citations. Moreover, a number of researchers have replicated Hofstedes study including Trompenaars Hampden-Turner (1997). Some of the strengths that have enabled it to be used as the basis of most research analyses include: Relevance: Hofstedes discoveries came at a time when there was very little known about culture and businesses were just globalizing and were in need of advice (Jones 2007). Hofstedes framework exceeded this demand and became widely accepted by many scholars and practitioners. His work offered guidance to managers who were expanding their businesses as cultures were clashing and creating difficulties (Jones 2007). Rigour Hofstede model is based on a rigorous research design with systematic data and is built on a coherent theory (Jones 2007). Simplicity: Knudsen Loloma (2007) argues that hofstedes model has remained influential and successful due to its simplicity of appliance. His analysis of culture offered a simple way of understanding organizational culture. The six dimensions that define organizational culture put forth by Hofstede made it easier for managers and researchers to understand corporate culture without the need of expert knowledge. Relative accuracy: strength of Hofstedes model is also reflected in its level of accuracy. Majority of the replications conducted by other researchers have confirmed Hofstedes findings. Four replications have concurred fully with Hofstede’s findings while fifteen showed partial confirmation (Jones 2007). Moreover, Hofstedes framework has become very influential in management studies and is most widely cited in social sciences. His work remains instrumental in the implementation of various business systems in organizations including entrepreneurial behaviour, workgroup performance and dynamics, leadership styles, participative management and management control systems among many others (Jones 2007). A CASE STUDY OF SONY ERICSSON In order to explore on the extent to which hofstede model plays a part in defining management style, we will conduct a case study of Sony Ericsson, a joint venture between Sony and Ericsson. Sony Ericsson has its headquarters and all of its management based in the UK. The firm aims at becoming the most innovative and attractive mobile brand globally (Cooper Ross 2007). ORGANIZATIONAL CULTURE IN SONY ERICSSON Organizational culture has long been acknowledged as an important factor for driving behaviour, decision making and shaping management style at Sony Ericsson. With regard to the rules and procedures, Sony Ericson follows a certain procedure laid down by the firm (Cooper Ross 2007). While it is not a requirement for employees to follow strict dress code and office timings, it is mandatory for employees at Sony Ericsson to abide by the business ethics and code of conduct (Cooper Ross 2007). Since the firm does not follow a strict dress code and office timings, it can be concluded that the organization employs a loose control culture. With regard to employee evaluation and performance, the staffs at Sony Ericsson are not differentiated on their individual performance and are allowed to participate in decision making except at the higher level which requires the executive management team only (Cooper Ross 2007). Sony Ericsson’s corporate culture is also more employee oriented with managers more concerned on the welfare and employee satisfaction. Sony Ericsons organizational culture is also very professional as employees are subjected to scrutiny checks prior to their appointment to ensure that individuals hired are competent and have a certain level of experience deemed necessary for the position (Tayeb 2001). With regard to normative and pragmatic approach, the firm is seen in between, as its organizational culture is both normative and pragmatic oriented. While Sony Ericsson focuses on meeting customer and market needs, the firm also adheres to certain rules and guidelines in meeting these needs (Tayeb 2001). Clearly, Hofstede’s model plays a significant part in defining the management style and organizational behaviour at Sony Ericsson. CONCLUSION There is no doubt that Hofstede’s model is one of the most widely acknowledged and used piece of research. His ground breaking work on culture has indeed provided valuable insights into the management styles and dynamics of cross cultural relationships as evident in Sony Ericsson. A number of academics have however discredited his work in part or whole. Although Hofstedes work on culture has been heavily criticized on grounds of his one company approach, survey methodological approach, and for fewer dimensions and his assumption of a single organizational culture; majority of his findings have had remarkable effect on practitioners and researchers and continue to guide multi-national practitioners into the global future. While there is a high level of controversy in his analysis of culture, there is no doubt that his study is one of the most influential in the analysis of organizational culture. REFERENCE Hofstede, G., 2001. Culture’s consequences. 2nd edition. Thousand Oaks, CA: Sage publications Hofstede, G., 1998. Attitudes, Values and Organizational Culture: Disentangling the concepts. Organization Studies 19(3): 477. Hofstede, G., 1980. Cultures Consequences: International differences in work-related values. Beverly Hills, CA: Sage Publications. Hofstede, G., Neuijen, B., Ohayv, D. D., and G. Sanders, 1990. â€Å"Measuring Organizational Cultures: A Qualitative and Quantitative Study across Twenty Cases†. Administrative Science Quarterly, 35(2), 286-316. Holden, N., 2002. Cross-Cultural Management – A Knowledge Management Perspective. Harlow: Prentice Hall. Jones, M.L., 2007. Hofstede culturally questionable? Oxford, UK. Kroeber, A. L. and C. Kluckhohn, 1952. Culture: A critical review of concepts and definitions. Cambridge, MA: Harvard University press Knudsen Loloma, 2007. The consequences of cultures consequences. A critical approach to culture as collective programming applied to cross-cultural crews. Journal of Maritime Affairs. Vol . 8 (2), pp.105 -121 Miles, R and C. Snow, 1978. Organizational Strategy, Structure, and Process. New York, NY: McGraw-Hill. O’Reilly, C., Chatman, J., and D. Caldwell, 1991. â€Å"People and organizational culture: A profile comparison approach to assessing person-organization fit†. Academy of Management Journal, 34:487-516. Rose, R., 2008. Organizational culture as a root of performance improvement: research and recommendations. Contemporary management research. Vol.4, p. 43-46 Schein, E., 1999. The corporate culture survival guide. San Francisco: Jossey Bass. Schwartz, S.H., 1994. â€Å"Beyond individualism/collectivism†. In: Kim, U., Triandis, H.C. et al. (eds) Individualism and Collectivism: Theory, Method, and Applications: Vol. 18, Thousand Oaks, CA, Sage Siehl, C. J. Martin, 1998. â€Å"Measuring Organizational Culture: Mixing Qualitative and Quantitative Methods†. In: Jones, M.O, et al. (eds), Inside Organizations: Understanding the Human Dimension, Newbury Park, CA, Sage Publications, pp.79-103. Sinha, 2000. Patterns of work culture. Sage publications Sà ¸ndergaard, M., 1994. Hofstedes consequences: A study of reviews, citations and replications. Organization Studies 15(3): 447. Symington, J. W., 1983. Learn Latin America’s Culture. New York Times. Tayeb, M. H., 2001. International Business Partnership. New York: Palgrave. Trompenaars, F. and C. Hampden-Turner, 1997. Riding the waves of culture: understanding cultural diversity in business. London, Nicholas Brearley.

Using Writing Bursts to Generate Ideas and Enthusiasm

Using Writing Bursts to Generate Ideas and Enthusiasm Using Writing Bursts to Generate Ideas and Enthusiasm Using Writing Bursts to Generate Ideas and Enthusiasm By Ali Hale Many of us want to write fiction but rarely manage to get round to it. We struggle to find a free hour to write in – or the energy to write. Doing writing bursts is a great way to get going when time is short and motivation flagging. What is a writing burst? I came across the concept in Robert Graham’s How to Write Fiction (And Think About It). Mini-exercises are scattered throughout the book, and Graham explains: Every class I teach begins with a 10 minute writing exercise which I call a writing burst. I give a stimulus and ask the class to start writing, keep writing for 10 minutes and not to worry for one second about the quality of the work appearing on the paper. When the thought of sitting down and writing a whole short story is daunting, it’s much easier to find 10 minutes. Open your notebook or word-processing program of choice, write the burst at the top, then set a timer – and write without stopping or looking back. How do writing bursts help? I use writing bursts when I have very little time in the day to write, but wanted to feel I’ve achieved something. They’re also great for establishing a creative mood at the beginning of a longer writing session. You can use the material you produce as a starting point for longer pieces. One of mine became a thousand-word â€Å"twist in the tale† short story that I’ve submitted to a woman’s fiction magazine. The bursts help you to generate new or unusual ideas – I come up with more creative and interesting concepts than usual, because I don’t stop to self-edit. Where do you find them? There are plenty of sources for writing burst prompts. The Writers’ Book of Matches, by Writers’ Digest Books, is a collection of â€Å"1,001 prompts to ignite your fiction†. The Pocket Muse: Ideas and Inspirations for Writing has some similar exercises, as well as photo prompts to help spark your writing. Competitions which give a first line can be used as writing bursts. Famous quotes can work well, so long as they’re short. Phrases or lines from a story you’ve read that inspire you are also good starting points. What variations are there? If you’ve tried a few writing bursts and you’re starting to get bored, the concept is open to any number of tweaks. When ten minutes starts to seem too rushed, you could lengthen the burst to fifteen or twenty minutes. If your ideas seem stale or trite, try writing with a friend: use the same prompt and swap the pieces that emerge. Alternatively, use multiple prompts – pick two prompts at random and figure out how to use them both. If you’re writing a novel or extended piece of fiction and have ground to a halt, use a prompt to get going again. You can always cut the scene out later – but it just may give your story the new life it needs. Some writing prompts After completing a solo camping trip, a woman gets her film developed and discovers that several photos are of her †¦ sleeping. (From 1,001 Prompts) â€Å"That was the moment I wished I could remember what we’d been taught.† (from How to Write Fiction) â€Å"She’s been told.† (from How to Write Fiction) â€Å"When a man knows he is to be hanged in a fortnight, it concentrates his mind wonderfully.† (Samuel Johnson) A man sneezes painfully. He looks into his handkerchief and finds something that looks like a microchip. (From 1,001 Prompts) â€Å"The place is very well and quiet and the children scream only in a low voice.† (Byron) Pick one of the prompts now – you can afford ten minutes – grab that blank page, and go! Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Fiction Writing category, check our popular posts, or choose a related post below:20 Great Similes from Literature to Inspire YouComma Before ButList of 50 Compliments and Nice Things to Say!

China's economic discussion Assignment Example | Topics and Well Written Essays - 250 words

China's economic discussion - Assignment Example It has taken many decades for Chinese companies to compete on a national and global stage, but an increasingly educated workforce has helped to contribute to this. Before, the working Chinese population was not highly educated and thus could not perform technology intensive jobs. Another thing that MNCs will have to watch out for is labor shortages. Because of China’s one-child policy in the 1970’s and 80’s, there will be fewer young workers available for jobs in the future. In addition to this, labor costs will rise as the standard of living increases in China. As Chinese workers are becoming more skilled, they will demand pay that appropriately matches their skills. Finally, MNCs will need to change their focus to countryside Chinese cities, which are expected to experience huge growth in the not too distant future. Many MNCs are based in major cities in the eastern part of China, but this area has already experienced major

Summarize the Article Essay Example | Topics and Well Written Essays - 250 words - 4

Summarize the Article - Essay Example After which they analyzed each person’s clinical examination result and identified what risk factors have stimulated the syndrome. Through this method, they were able to come up with a conclusion that people who are highly stressed at work usually belong to an industry where the job demand is high. Also, the work environment also played a huge role in adding up to the job strain the participants encounter, with which through time caused heart diseases. Because of this stress they go through based on the nature of work and the environment of their workplace, these people tend to embrace an unhealthy lifestyle as a way of de-stressing such as by smoking and drinking. I would say that considering the motivations and the effects of stress towards a certain person’s lifestyle in this study is one of the strengths of this research. Indeed, this study is not only informational but is very significant today especially when almost everyone deems stress as a normal variable for success. Though this is true, it is more important to highlight the reality that â€Å"health is wealth† and continue on persevering at work with this kind of mindset, so neither success or health is