Osmosis

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I have been asked to investigate how a manufacturer of frozen chips could increase their profit margin. I have been told that frozen chips are sold by weight, therefore I have to find a way to increase a frozen chips weight without increasing the manufacturing cost by any significant amount. One way to do this would be to increase the concentration of water within the potato chips. I have investigated what scientific information might be useful and found that water can diffuse across a potatoes membrane from a dilute solution to a more concentrated solution by a process called osmosis. According to Microsoft Encarta Encyclopedia 8, osmosis is The flow of water by diffusion through a differently permeable membrane from areas of high water concentration to areas of low water concentration. The diagram below shows this To get heavier potato chips, the water has to enter the potato chips through osmosis. All plant cell membranes are differentially permeable, which means that they will allow some substances through and not others. Water can freely penetrate all membranes. Using this information we know that we can increase the weight of a potato chip through osmosis, however we want to maximise the increase in weight, so we have to consider what factors affect the rate of osmosis. One factor is the water concentration of the solution you add to the potato chip. When a substance, such as sugar, dissolves in water, the sugar molecules attract water molecules and combine with them. The water molecules now combined with sugar molecules are no longer free to move and so the effective concentration of free water molecules in this solution has been reduced. The more sugar molecules there are in a solution, the more water molecules will be tied upö. In other words, the more concentrated a solution is, the fewer free water molecules it will contain. The two diagrams below show this The diagram below shows a dilute sugar solution separated from a concentrated sugar solution by a thin membrane. The membrane prevents the solutions mixing freely but allows individual water molecules and sugar molecules to pass through. There are free water molecules on the left than on the right and so the water molecules will pass more rapidly through the membrane from the left to the right than from the right to the left. The effect water concentration has on osmosis through a plant cell can be shown by a simple experiment, you take three small pieces from the inner epidermis of an onion bulb scale, and place one in each of the following solutions Distilled water, a 0.5 M sucrose solution, and a 1 M sucrose solution. After 15 minutes you place each piece of tissue on a microscope slide in the same solution in which it has been removed. Cover each with a cover slip and examine with the highest power of a microscope. Below is a drawing and explanation of what is seen. This experiment shows that the higher the water concentration of the solution a cell is immersed in, the more water will penetrate the membrane and enter the cell. I t also shows that water can be extracted if the water concentration of the cell is higher than the water concentration of the solution. Another factor is surface area of potato chip, this is because the larger the surface area, the more places that water can enter the potato chip. Another factor is temperature, the higher the temperature, the more energy in the water molecules, therefore the faster they move. The faster the molecules move the quicker they can get through the membrane, and therefore the more that can get through in a given period of time. Another variable is the amount of time that you immerse the potato chips in the solution, the longer that you immerse the potato chips the more molecules of water that can transfer. Another variable is amount of light, the more light, the more energy, so the molecules move faster. The faster the molecules move the quicker they can get through the membrane, and therefore the more that can get through in a given period of time. The final variable is the water potential of the potato. The osmotic potential of a solution is a measure of whether it is likely to lose or gain water molecules from another solution. A dilute solution, with its high proportion of free water molecules, is said to have a higher osmotic potential than a concentrated solution, because water will flow from the dilute to the concentrated solution (from a high to a low potential). Pure water has the highest possible osmotic potential because water molecules will flow from it to any other aqueous solution, no matter how dilute. The higher the water potential of the potato the less growth that can occur due to osmosis, this is because less water would flow into the potato. In general the osmotic potential of a potato is determined by a potatoes variety and the way the potato chips are prepared eg. washed, dried etc. The above information came from worksheets handed out in class, Microsoft encarta encyclopedia 8, and the CGP GCSE Biology revision guide. I have decided to further investigate the effects of the variables type of potato and length of time immersed in solution. I will investigate the potato types Nadine, Majorcan, New, Pembrokeshire, Maris Piper, and Maris pier. For my experiment I will firstly cut 8 pieces of each variety of potato using a cork borer to ensure all potatoes are the same size. Then I will weigh all the pieces on a weighing scale twice and average the results to ensure accuracy, these results will be recorded in a table. I will then place all the potato pieces on a waterproof mat, to minimise water loss due to absorption. I will fill six petri dishes and label each one with one of the six potato varieties. I will then fill all of the petri dishes with the water solution. As I found out in my preliminary experiment the rate of osmosis is increased by using a dilute solution. I will be using a pure water as this has the highest possible osmotic potential. I will then place all the potato pieces in their respective petri dishes and start a stopwatch. I will ensure that they are all completely covered in water and all an equal distance apart from each other. I will then take one potato piece out of every petri dish with tweezers every five minutes between 5 and 40 minutes. When a piece is taken out, its weight is taken twice and the results averaged to ensure an accurate final weight. The final weight is recorded in the table and using the initial weight and the final weight the growth in weight and percentage is worked out. To ensure that this experiment is fair , I will keep the water concentration at 100% (pure water) for all the experiments, this will ensure that the water concentration does not distort the results and as the preliminary experiment proved ensure maximum osmotic activity. The surface area of the potato chip will not be a factor as we will use the same cork borer to ensure that they are the same diameter and a scalpel to ensure they are the same length. Temperature should not be a factor as all the experiments will be performed simultaneously and all at the same (room) temperature. The amount of light should not be a factor as all experiments will be performed in the same classroom with the same lighting conditions. To eliminate the distortion different preparation methods could produce all the potato pieces will be prepared in the same way. This leaves the type of potato and amount of time immersed in solution as the two independent variables. The mass of the potato chip is the dependant variable. Also to ensure that error due to inaccurate readings or abnormal results are reduced, we will be taking readings twice and averaging the results, and taking 8 readings over the experiments length. To ensure that the experiment is safe we will use the cork borers and scalpels on solid mats, and use them with the greatest of care. Using my research work, I can make the prediction that as the length of time immersed in solution increases so will the percentage growth. This is because pure water has the highest possible osmotic potential and therefore, loses water particles to any other substance, and the more time a material is immersed, the more water molecules can penetrate the semi permeable membrane. I believe that the variety of potato will have an effect due to their naturally varying osmotic potentialÆs.


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My Goals

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The purpose of this paper is to let you see my life's goals.


I have three goals, a Personal goal, an Academic goal, and Career goal.


My personal goal is to own my own 84- Ford Mustang it's not a big goal it's just


something I have really wanted ever since I was a little kid. My Academic goal is to


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Graduate from college with a degree in business, I hope to have this so I can start my


own business, I want to do this because my parents are entrepreneur and I also started my


own business in high school detailing cars and I have seen how much easier it is to be


your own boss. My Career goal is to open my own garage, because I have a love for cars


and this would be the best thing for me.


When I was about 6 I saw a 184 mustang Lx coupe on T.V. It was the Baddest looking


car I have ever seen ever since then I have been a die hard Ford man through and


through. I have posters in my house and Banners in my room. But when I turned 16 I was


not able to get a mustang my parents needed me to have a truck to help out at our store.


So I ended up with a 1 Ford F150, cause you know I could' drive anything but a ford


so what better than a ford truck? So my long-term goal is to buy an 84- Ford mustang.


My Intermediate goal is to save around $,500 so I can buy one and fix it up too.


And my Short-term goal is to find a job that pays well so I can start saving money so that


I can one day have that mustang.


In High school I was the only kid to start my own business. I started my own detailing


business; I made fliers and passed out my cards to anyone who would take them. After


awhile I had a lot of loyal customers. It was great I made my own wages and hours, and I


did not have to worry about being fired. This is the main reason why I wanted to go


college to get a degree in Business, So that I could be my own boss. So my long-term


academic goal is to graduate with a degree in business. My intermediate goal is to keep


studying and stay on track to keep my goal in site. My short-term goal is to start taking


classes that will help me start heading toward my goal of getting a degree in business.


My Career goal has a lot to do with my personal goal. As you know from reading above I


love cars, well I have an obsession with cars they are a part of me. In fact I think I have


spent no I know I have spent more money on my truck them on my girlfriend and family


combined. So I thought it would be really good if I managed to make my career out of


this obsession with cars work some how. That's I came up with opening a garage this will


let me play with cars all the time and get paid for it. So my Long-term goal is to open my


very own garage. My intermediate goal is to stay in school and keep learning more about


my degree I am studying, and to keep working and saving money so I have some funds to


start my business once its time. And my Short-term goal is to get a job and start saving


money for my garage, and to start working toward my degree in business. All of these


goals will help me make it to my life's goal. Of Getting that garage I always wanted.


I hope to have filled all of my goals in the next 5 years or sooner. I really want that


mustang and I have been thinking about that car for the past years of high school since I


could drive. I know I can make this goal happen all I have to do is keep on track. My


academic goal is a very hard goal for me to complete, because I'm not very good at math


and I know math is a big part of running your own business. This is why I have started


taking a prep-math class here at Valencia. I hope this class will make me a better math


student so I can make it to that degree in business. With my skills that I'm going to be


learning here at Valencia I know I will have the knowledge to open and run my own


business. And I know I can save enough money to open that garage. With that said I


know I can meet each goal if I put my mind to it and keep at it.


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Colonial period

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At the beginning of the reading, Hawke talked about how people behave. A particular image that is stereotypical concerning behavior would be of pilgrims and Thanksgiving. Although the idea of pilgrims was true, Hawke gives specific details on what early settlers ate. They ate a wide assortment of vegetables and hunted for meat but mostly for fish. Raccoon was even tried. The idea of a feast such as Thanksgiving was quite possible. Settlers learned how to hunt from all sources of food such as water, air, and land. Before they learned, they went through "starving time[s]" and were physically weak, where the mortality rate was very high. In time they planted, hunted, and traded like a successful nation. Hawke supported the stereotype that settlers had wide assortments of food. Hawke felt that understanding the diet furthered one's knowledge upon the lifestyle.


Hawke continues to further the understanding of the early colonial life by showing the behavior of a settler. A person in present time would stereotypically think of a Thomas Jefferson aristocratic religious slave owner as a typical colonial person portrayed in many movies. On the contrary, Hawke specifically states that there was a ranking system so that class lines were defined. Class lines were quite defined, but it was not definite. One could move up in class such as to go from a farmer to a justice of the peace in a matter of time. It did not depend on money, but most of the time money was the issue. Such as to be an aristocrat, one had to dress like one and clothing was rather expensive. So expensive that most were working for wages to survive and clothing was probably the last thing on their minds. Another stereotypical behavior for a settler would be going to attend religious events. Since settlers were religious people, Hawke reassured the fact that settlers were devoted to their religion whether they were solely Quakers or Christians. Evidence that they were devoted could be seen in the ritual attending of Church once a week. It was as much a social event as a religious one. Hawke also allows one to further understand the colonial behavior by detailing the recreation that existed. Hunting for vermin and cockfighting would be what one would do to amuse him/herself. The stereotype would be that settlers worked all the time. Hawke clarified this by showing how settlers did much more than just work.


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Presentations

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News Article Summary/Opinion


S. Korea crackdown on big business


Introduction


This article comes from CNN¡¯s website www.cnn.com in the Asian Business News section on March 4th. The article talks about the South Korean federal government investigation into six of the nation¡¯s biggest chaebol or conglomerates.


Summary


South Korea has said it will investigate the business practices of Samsung and five other big groups, extending a crackdown on the country¡¯s family-run conglomerates.


The Fair Trade Commission will investigate Samsung Group, LG Group, SK Group, Hyundai Motor Group, Hyundai Group and Hyundai Heavy Industries over the next three months.


President Roh, Moo-hyun has said that without reform, the huge companies could start another financial crisis. Business practices such as mutual debt guarantees within conglomerates were blamed for the last crisis in 17 and 18.


The latest investigation comes after the head of top oil refiner SK Corp. was arrested on charges of illegal stock deals last month.


Analysts have warned that a big crackdown on business groups could cause an even more fragile business climate. The stock market fell more than % on Tuesday, pressured by the news of the investigation and concerns over the nuclear crisis in North Korea and a possible war in Iraq.


The companies all said they would willingly cooperate.


One commission official said that it had handed out a combined 10 billion won ($178 million) in fines on five conglomerates since 18 over illegal intra-group transactions.


South Korean conglomerates dominate the economy, Asia¡¯s fourth largest.


Roh has promised to take a tough stance against the chaebol and has been under scrutiny over how he deals with big business.


Opinion


In my opinion, I feel that this investigation into the practices of the chaebol is long overdue. During the financial crisis of 17 and 18, many of the chaebol began to reform but in the last couple of years it seems as if the chaebol leaders are returning to their old habits.


I remember reading in the paper a couple of years ago that many of the chaebol had started their reforms but hadn¡¯t completed them. The report quoted many international as well as Korean economists saying that if the chaebol didn¡¯t fully reform, another financial crisis would occur.


It seems to me that the chaebol have only a job half-done. They complain that the government is interfering but they are unwilling to fully reform themselves. It¡¯s kind of like a child complaining to a parent that their room is clean when the parent really knows that all of the dirt has only been pushed under the bed. The chaebol need to ¡®get under their bed¡¯ and really clean up their rooms. It may take a little longer to do, but their business environment and the country¡¯s economy will be much cleaner and stronger for taking the extra effort. Somehow I don¡¯t quite believe that the chaebol will ¡®willingly participate¡¯ in the investigation. I have a feeling that the chaebol will be kicking and screaming the whole time.


President Roh is taking a big risk in starting this investigation. Firstly, it is commonly known that many of the top politicians are very ¡®friendly¡¯ with the chaebol leaders. This may lead to problems later when President Roh needs their support for other government issues. These politicians may push President Roh into the position of being an outsider. Secondly, with the country already undergoing economic difficulties, it may cause the nation¡¯s economy to further decline. I hope that President Roh continues with this investigation but does so very carefully and in a transparent manner. Too often like the chaebol, the government starts out with good intentions but fails to finish the job that they started to do. My fear is that the only people to truly be hurt in this are the common people as I think that the politicians and the chaebol owners have little to worry about job security.


Thank you for listening. Now, if anyone has any questions, I would be happy to answer them.


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Activity based costing

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Activity Based Costing


Summary


The study was carried out to provide empirical evidences on the existence of business environment variables in firms, such as production diversity, production complexity, cost structure, Size of firm and the level of competition, which adopt ABC in compare to those who don't adopt ABC.


The evidence was a feed back from a questioner that was received from 10 manufacturing companies.


The characteristics examined are related to the firm characteristics and business environment variables, which are related cost structure, production complexity, production diversity, size of firm and the level of competition.


Previous studies by researchers such as cooper and Kaplan (188), and baker (14) have documented the benefit of using ABC and who should use it.


Those studies shed the light on the characteristics that should be considered before deciding to adopt ABC. These characteristics such as the percentage of overhead cost in total manufacturing costs, firm size, level of competition and degree of complexity and diversity .the classic aim of adopting ABC is to obtain better information about product costs. Therefore, it was considered as a model of cost allocation. Barker (14) and Jenkinson & Hui (14) suggested that companies with more over head costs would feel the necessity of adopting ABC.


Another factor is found by Cooper & Kaplan (188) that is the more complex and diverse is the product lines, the larger the number of departments needed to support its transaction.


Cooper (188), banker and Johnson () suggested that the diversity in production volume, size, complexity, setup and martial costs would increase the distortion of product cost information and therefore, firms, with this kind of characteristics, should use cost drives as a mean of tracing cost product to have useful and effective cost measure and therefore, the use of ABC would be possible.


Another study was done (Estrin, Albert 14) to suggest that the implementation of ABC needs comprehensive and complex process, that is costly and time consuming, which lead to the increase of the company cost. This would imply that large firms would be using and affording ABC.


Additional reason for implementing ABC, as cooper suggested, is companies who are in highly competitive environment should consider ABC as ABC would provide better product cost information.


Five hypotheses were established from previous studies discussion related to issue of adopting ABC.


1. Firms which have a greater proportion of overhead in total manufacturing cost are no more likely to adapt ABC then firms which are smaller proportion of over head in total manufacturing cost


. "Firms which have more production complexity are no more likely to ABC then firms that have less production complexity."


. "Firms which have more production diversity are no more adopt likely to ABC then firms that have less production diversity"


4. Large firms are no more likely to adopt ABC then small firms


5. Firms which operate in highly competitive industries are no more likely to adapt ABC than firms which operate in less competitive industries.


Finally, the outcome of the study indicates that there would be major differences between companies, which adopt ABC, and those not adopting ABC in regard to product complexity and diversity and level of market competition. In turn there would appear to be insignificant difference in relation to the proportion of overheads costs .


Mail questionnaire was sent to 50 Victorian manufacturing companies of which 14 companies responded. The aim of the questionnaire is to collect information from those companies, which adopted and had not adapted ABC. The targeted 50 companies were asked to return it within two weeks. The response rate of 4% .


Evaluation


Objectives, Motivation


This paper was another way to explore how several variables like high production diversity, high production complexity, large cost structure, the larger Size of firm and the high level of competition can be an indicator for companies who adopt ABC.


There is no a clear heading on the paper for justification or motivation. However, it is easy to be depicted by reading it. Some previous research were quite beneficial for this research so we can deduce that this research might open the door for future research and certainly will add to the existing literature of ABC. The researchers haven't mentioned clearly if their motivation is to supersede previous studies or to stress or ensure their validity.


Research question


The research question wasn't explicit. It wasn't stated laterally in the beginning of the paper as a question.


Literature review


There are prior literatures for this paper as it was mentioned above.


I believe the literature was quit rational and comprehensive, it seems to indicate that researchers did a lot of studies and review for the topic. The literature review is in chronologically order and is quite supporting to their hypotheses. Most of the recommendation is so clear except the last point mentioned "highly competitive environment " it would be good if researchers have defined what do they mean by highly competitive environment.Article Review


Author Sheilds, M.15


Title An empirical firms' implementation experiences with activity based costing'


The study was based on the theoretical model developed by shields and young (18).


An exploratory research, using a quantitative approach to test 5 prediction concerning firm's variation in the degree of success with activity based costing. Mailed questionnaire was sent to companies and 14 responded. It is not be able to judge the responds rate since we were not told the total number of firms that were initially involved in the survey.


Predictions tested were


· The significant variation in the degree of success firm have with activity based costing


· The relationship between behavioral variables (top management support competitive strategy quality and JIT/speed, etc)


· Technical variable (canned software, custom software) its relationship with activity-based costing


· Activity-based costing implementation variable (behavioral organization & technical used in subset.


The result having been statistically analyzed, were found to be in line with the 5 prediction tested thus it could be said that the study totally support the technical models of ABC implementation developed by shields and Younge 18 and Argyris and Kaplan(14)


The primary objective of ABC system is to provide accurate product cost information. High-level accuracy is beneficial when introducing new products, adopting new markets, developing new product strategies, and making product mix and outsourcing decisions. Companies with homogenous products and labor-intensive operation gain little from ABC (Tatikonda, lakshmi, 00).


Activity based system that aims at reduction of product cost distortions, which is in turn cased by old cost accounting system is its aim.


Conclusion/comments


The paper is well presented and organized. The research topic is very interesting, being an exploratory research; it has created awareness and led the foundation for further research to be done on this topic. An important contribution of this research is to highlight the need for additional research work especially with first hypotheses. Further studies, in different geographic areas, and with applying the test on different industries may well bring all the limitations of this research in ways that would be more agreeable by a wider audience. Finally, the paper did not allow the reader to know whether or not the pilot test was conducted. I would highly recommend this test to be conducted and clearly stated in the paper as well as recommending a face to face interviews with the respondents instead of the questionnaires.


The paper is an exploratory study that tends to provide evidence related to the characteristics of companies who adopt ABC in comparing to those who don't adopt.


These evidences are corresponding to some past research work that gave the impression that companies, which adopt ABC, would have different characteristics in compare to those who don't adopt ABC.


Please note that this sample paper on activity based costing is for your review only. In order to eliminate any of the plagiarism issues, it is highly recommended that you do not use it for you own writing purposes. In case you experience difficulties with writing a well structured and accurately composed paper on activity based costing, we are here to assist you. Your cheap custom college paper on activity based costing will be written from scratch, so you do not have to worry about its originality. Order your authentic assignment and you will be amazed at how easy it is to complete a quality custom paper within the shortest time possible!