The Brewing Process of Beer :: Brewery Alcohol Beer Essays

The Brewing Process of Beer The first and most important step in brewing is cleanliness. "Brewing is ninety percent janitorial," said Frederick Bowman, founder of Portland Brewing. (Bowman) The first step in the actual brewing process is malting. Malting is what is done to the barley to prepare it for brewing. The steps of the malting process release the starches that are contained in the barley, while minimizing haze and off-flavors. Grain is allowed to soak in 60Â ° F. water to increase the moisture content of the grain to about 40-45%. The grain is usually spread out on the floor of the germination room, or some other container. These grains are kept at a temperature of about 60Â ° F. The germination is complete when the sprout has grown to about 3/4 the length of the grain and the hard part of the grain, or the shell, has turned soft. The goal for germination is for the starches within the grain to break down into shorter lengths. At this shorter length stage, the grain is called green malt. Kilning is t he next stage after the grains have sprouted. Kilning is the process of drying the grain in the kiln where the temperature is slowly raised during the 30-35 hour period. After kilning, the result is finished malt, with soluble starches and developed enzymes. These grains each have a different and distinct flavor depending on how long they are cooked in the kiln. (Porter) After the malting, the grain is ready for milling. Milling is the cracking, and crushing of the grain. This procedure is controlled carefully so as to break the grain while keeping the husk as large and as intact as possible. Milling allows the grain to absorb the water it will be mixed with later as the water will extract sugars from the malt. The malt will now be mixed with warm water in the mash tun. This vessel holds the grain and water mixture for a period of time. Two important things will take place in this step. One is to break down proteins to the more soluble and usable amino acids, providing food for the yeast and foam for a nice head on the beer. The second thing is to break down the starch to simple sugars so yeast can convert them to alcohol and carbon dioxide. (Porter) Mash filtration consists of filtering the converted mash by gravity or pressure in a lauter tub or mash filter to separate the insoluble matter in the malt from the soluble sugars and nitrogen compounds.

Auditing Ethics

The natural setting, that we are predominantly in an imperfect world, brings about the question of ethics in many spheres of the human endeavor, including auditing.It is therefore a pre-liquisite for all auditors in any organization to understand and give concerted considerations to the human factor (both within the organization and outside) as they conduct ethically sensitive audits as well as determining the required audit coverage. It is common practice for most organizations to have some postulated ethical guidance procedures-the codes of ethics- the comprehensive principles and values statement that should serve as a daily guide to auditors in their daily work.This gives an outline regarding not only the ethical requirements but also the professional obligations that should be emphasized whenever any critical decisions relating to the business proceedings are to be made (Matthias, 2004, 16).There should be prior, clear communication and reinforcement of such ethical codes among the suppliers, customers, and employees (including the internal and external auditors). However, the extent and the nature of any audit coverage are critically determined by the management’s degree of commitment to high ethical and integrity standards.DiscussionIt is paramount to understand at this point that there are several risk factors that are involved in the process of auditing ethics. This implies that the auditors must be well conversant with all the functional fields in an organization so as to identify activities and functions in which ethical implications would pose the greatest risks. After such risks have been identified, a value (such as low, medium or high) is assigned to facilitate proper allocation of audit efforts (Usoff, 2001, 21).Among the most considered risks by auditors include, but are not limited to the following: ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Sensitive data/information disclosure ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Perceived business loss ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Adverse publicity ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Probable injury to employers, employees, and/customers and ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Adverse legal implications.Some areas are imperatively more risk prone than others and auditors should therefore allocate them more ethical auditing time. One of these is the procurement and purchasing department in most, if not all enterprises. Red flags must always be raised in times when larger gratuities and gifts are offered by suppliers. These also include other nominal gifts offered, and every employee who is involved in purchases must be thoroughly reminded of the company policy on gratuities and gifts.Another are that require careful consideration at all times is the environmental, health issues, and safety department. An elaborate example deliberate audit denial is the Soviet’s Chernobyl nuclear reactor accident which they refused to acknowledge until other European neighbors complained ab out the nuclear fallouts.Environmental issues have been among the major challenges to industries world wide, with many other stakeholders such as the media, the public and regulatory bodies demanding apt responses on the part of the companies to make responsible precautions (Caplan, 2003, 14).

Looking Back at My Childhood

â€Å"Looking back on a childhood filled with events and memories, I find it rather difficult to pick on that leaves me with the fabled â€Å"warm and fuzzy feelings. † As a first daughter of a workaholic man, I actually felt the little sadness of being a child. When my father got home from his work, it was always late In the evening and when I wake- up early in the morning, his still sleeping until my School Bus comes. It always happened. But when he's on vacation, he never falls to surprise me with a bunch of new toys and sweets. He even takes my Mommy and me too Park, Malls, Zoo, etc.When my little sister's come Into our life, It gets happier. There are times when I together with my sister went to the school together and my dad and mom would fetch us and went to the Ocean Adventure. There were lots of beautiful places that my family goes when vacation. I thought that our family Is perfect, and suddenly my childhood Is nearly my miserable nightmare, because when I was 6-8 years old, I saw everything that happens when my Mom and Dad were fighting and I don't know why. Then when I become 9 years old, I decided to come with my grandparents (which is y mother's side) here in Bucolic.My parent's let me to come. So I continue my studies while my mother is visiting me monthly. Then 1 day, when I'm turning 10 years old, my mother together with my little sisters went here in Bucolic. And that's the thing; I never realize that they left my Daddy in Manila. And time's goes by, my daddy was visiting us, and my little sisters continue they're studies with me. When I turn 1st year high school, that's the time when my dad and mom never see each other again and Dad stop visiting us, but all I know is that my Dad is only busy with his job.And suddenly, I heard a gossip about my Daddy, that he's having an affair with his Boss that has been he's last Girlfriend back in their high school days. And then my mommy told me that they're already separated. And I know everythi ng about my father's undoing's. That when I was still in my mother's womb, Dad is already having different affairs, for short my dad is a simple playboy. And when I already know everything, I changed. I changed a lot that Eve become hard headed, selfish, etc. I even have my very first failing grades. But times went by, everything is perfect again.I learn how to be responsible, appreciate little things, and to accept the fact that nothings perfect In life. And now, I already have a little brother and a half baby brother and baby sister. † Looking Back at My Childhood By Kristin-Moline my father got home from his work, it was always late in the evening and when I wake- happened. But when he's on vacation, he never fails to surprise me with a bunch of new toys and sweets. He even takes my Mommy and me to a Park, Malls, Zoo, etc. When my little sister's come into our life, it gets happier. There are times when I y family goes when vacation.I thought that our family is perfect, and suddenly my Childhood is nearly my miserable nightmare, because when I was 6-8 years old, I saw everything that happens when my Mom and Dad were fighting and I don't know why. Visiting us, and my little sisters continue they're studies with me. When I turn 1st year Dad stop visiting us, but all I know is that my Dad is only busy with his Job. And be responsible, appreciate little things, and to accept the fact that nothings perfect in life. And now, I already have a little brother and a half baby brother and baby

Antecedents and Consequences of Decline in Trade Union Density

'Trade Union Membership in Australia has Declined Significantly Since the 1980s.   As a result,  Unions are becoming an Irrelevant Actor in Australian Employment Relations'. Drawing on Academic Research and Commentary,   Provide a Response to this statement.   In framing your argument, Consider the Antecedents and Consequences of the Decline in Trade Union Membership and Trade Union Density. In reconnoitring the factors that led to the emergence and fall of industrial labour in Australia, the present paper contends that support for unions initially surfaced from a working class which was an outcome of the nation’s uncommon economic past. In the 20 th century the incorporation of systems of mandatory arbitration, formulated to mediate industrial disputes, strengthened the support for labour unions. In the year 1948, the support for unionism was at its pinnacle. A long process of its fall started as the working cadre constituency that had supplied its social anchor fragmented due to structural transformations in the economy. The collapse of arbitration post-1986 aggravated this declining pattern, as did a rise in unwarranted employment and anti-union tactics of the employers (Docherty, 2010). The present essay reviews the literature on the fall in union density in Australia. Germane studies are critically analysed and compared, and the review brings to light the co mplexity of the issue, the necessity to avoid simplistic responses, and makes recommendations regarding the areas of study that most likely augment the comprehension of the sharp decline in unionisation. As per the Australian Bureau of Statistics figures of 2000, the fall in union membership in the nation, despite the attempts made by the Australian Council of Trade Unions to prevent further decline. While it is apparent that there is a reduction in union density, it is critical to evaluate the reasons behind it and what are the unions doing for combating such downward trend. In striving to handle the issue, it is significant to understand the major objectives of the union that draws members and the antecedents of the decline (Abbott, MacKinnon and Fallon, 2016). Australian unions were set up in the initial half of the 19 th , with growth starting in the post gold-rush age. It is from then that the most rapid growth of the period appears to have been in the decade of the 1880s, wherein affluent economic conditions and a constricted labour market were drivers making for the development of unions. The main goal of a union is to enhance the well-being and promote the interests of its members. They were created to offset the higher financial power of the employers (Cooper et al., 2009). It has long been acknowledged that the dominance over the market by the employers could be countered by employees acting jointly and instituting organisations to negotiate on their part. The most crucial function performed by the union was to maximise the salaries and wages of its members. There are several reasons why employees might join a union. However, three factors are apparent. They are; sense the advantages of unionism surpass the likely costs; displeasure with financial aspects of their job; and an intention to impact those facets of the work environment via union means. Despite the evident benefits of the union, the membership of Australian union has declined. As emphasised by Kaufman, (2008) unionism harvested a core place in the Australian community between 1921 and mid-1950s. Even in the profundity of the Great Depression, the membership never plummeted below 42.5%. Moreover, with the recovery of the economy during World War II, it garnered unprecedented support. Times have significantly changed. Two decades ago 50% of all employees were part of the union. Currently, the rate of unionisation is only 23%. Even the public sector, which was once a mainstay of union power, has witnessed a sharp decline in the density. In the epoch of feminization, computerization and casualization, de-unionization is perhaps the most considerable change to have to strike the labour market over the years. A sign of fall in union strength is the rarity of strikes (Holland et al., 2011). The number of days lost to industrial conflicts is only one-fourth of its level during the early 1980s. To fathom the transition, Bashur and Oc, (2015) posit that it is helpful to discard two common elucidations for union decline briefly. The first is that the density decreased due to the increasing scepticism of workers toward it. In effect, attitude tends to reflect union power. When the membership increased during the 1970s, Australians were more likely to say, pollsters, that th ey believed unions had extreme strength and less likely to consent that unions had been a great thing for the country. Correspondingly, as they started waning during the 1990s, the portion of individuals who believed that unions carried too much power decreased steadily (Docherty, 2010). The second argument which is made is that de-unionization was an outcome of the fall in real wages which happened under the Accord. Yet as Leigh, (2011) points out in his study The Decline of an Institution, this statement means that unionisation must have fallen more during the 1980s (when there was a decline in real wage) than the 1990s (when there was a rise in real wages). However, the opposite is true – the most drastic decline in unionisation happened during the 1990s. If not the Accord and attitudes then what led to union density witnessing the downward trend? The fall narrows down to four major factors: changes to the laws regulating unions, higher product market rivalry, growing inequality, and structural changes in the labour market. The most substantial factor in de-unionization in Australia has been transitions in the legal system regulating the unions.   Hodder and Kretsos (2015) state that between 1990 and 1995, conformist governments in five out of six states brought into effect a legislation intended to prohibit mandatory unionisation, promoting individual bargaining, and introducing changes to non-award coverage easier. Paradoxically, this was similar to the process that took place in the 1920s, when a series of state Labour governments enforced law in favour of wage arbitration and mandatory unionism, resulting in an upsurge in union membership. During the later half of the 1980s, over 50% of the union members needed to be a union member as their employment condition. In the 1990s, not any longer bound to be a member, a huge proportion opted to give up their membership (Leigh, 2011). Expectedly, the unions that bore the biggest brunt were those that were highest dependent on mandatory union laws. The ne w law was enforced from 1996 when the then government virtually eliminated mandatory unionism and made it challenging for the unions to hire and strike. The second most significant driver of de-unionization has been increasing competition. Driven by microeconomic reforms, revived Australian Competition and Consumer Commission and tariff cuts, the market for purchasing most goods and services are now considerably more competitive than during the 1970s. When companies have an oligopoly or monopoly situation, it is convenient for them to pay higher salaries to their workers. Prices are greater in non-competitive markets, and in economics’ jargon, this produces â€Å"rents†. The employers then share such â€Å"rents† with employees (Grenfell, 2017). When monopolies are split, and the marketplaces become competitive, employers have to cut costs. This puts pressure on the companies to follow powerful anti-union strategies to minimise the wage bill. The third argument for declining union diversity is the increase in earnings inequality. To comprehend how this works, it is crucial to acknowledge that unions not only aim greater wages but also for higher pay compression (Heidecker, 2013). This happens through standardised wage schedules, and claims that ask for an equal increase for every worker. Less pay distribution within an organisation also renders it easy for unions to form, as employees are likely to have mutual cause with those who get similar salaries. Economists have in general focused on the manner in which de-unionization impacts inequality (Bray, Waring and Cooper, 2011). In Australia, Jeff Borland found that 30% of the rise in earnings disparity among permanent males between 1986 and 1994 can be elucidated by falling unionisation. However, the opposite can also be true. If disparity increased (owing to globalisation, technological change, or other factors), unions are likely to find it difficult to create an effectiv e coalition between highly-paid and low-paid employees. The probability of two employees both earning $20 per hour joining the union is higher than if one make $10 and the other $30 (Koukoulas, 2015). The last factor is structural labour market changes. Throughout the developed economies, unions have an easier time hiring in the public sector, the manufacturing sector, among permanent employees and in big companies. The emergence of the service sector, casualization of the labor force, downscaling of government and the surfacing of SMEs are all transformations that disadvantage unions (Forsyth et al., 2017). To examine the impact of the above-mentioned factors, Peetz, (2012) used a method called â€Å"shift-share analysis†, and concluded that they were responsible for nearly 50% of the fall during 1982-92, however, do not elucidate much of the decline since then. As the drop-in unionisation has been quicker in the 1990s as compared to the 1980s, this demotes structural changes to a minor role in describing the overall drop in unionisation in the last 37 years. Evidence propose that voting by union members is being done with their feet and that other systems are emerging to replace them. The proportion of companies with mutual consultative committees grew two times between 1990 and 1995, and the number of companies with ad-hoc employer-employee committees also increased considerably. Requirements that once only unions could meet are now addressed by new organisations (Davis, 2010). The macro and microeconomic impacts of the plummeting strength of unions have been debated by policymakers and economists. Nonetheless, the empirical evidence suggests that the effect of the drop on economic aggregates and company performance is not a devastating cause of concern. However, the relationship of falling union strength with increasing earning disparity and the minimising direct communication between employees and employers is potentially more troublesome (Kelty, 2011). For the period of 1995-2010, the coefficient estimate for the alteration in union strength is negative and insignificant statistically, proposing that transitions in union density were no longer connected to redistribution. It is reported by Toscano (2015) that union fall since the 1980s has been accompanied by alterations in the union members’ position in income diffusion. It is speculated that, since the position of an average union member has improved with a decline in density, union members are also no longer very supportive of redistributive policies and wage solidarity. Hence, the disparity issue might stay, but the role played unions is more controversial. Though companies in competitive labour markets might undersupply workers’ voice, but it does not mean that independent unionism is the solution, either from an employee standpoint, or the practicable interest of strengthening productivity. In fact, many researchers have identified that the drop in union voice has been coupled with a substantial growth in non-union voice, such that the total exposure of voice mechanisms has been stable and high (Furze et al., 2011). In short, Australian workers have selected non-union voice over no voice at all. In addition to this evaluating voice regimes, non-union voice overshadows union voice for a series of perceived result indicators – financial performance, productivity, and industrial relations climate – if not turnover. This provides credibility to the con cept that management has a motivation of investing in non-union voice, although such positive scene is muddled by comparisons between voice types (Schaper, 2014).    With the waning of unions, today’s labour markets of Australia are closer to the theoretical models of competitive markets than they were during the 1970s. This is mainly because of a succession of legal changes that have rendered it difficult for unions to organise, but also owing to higher competition in the markets, growing wage disparity and alterations in the composition of the workforce. It is extremely unlikely that any of these alterations will be inversed. More Australians are now employed in sectors that have always had less union strength. Employment in conventionally powerful union sectors like the public sector and the manufacturing sector are being substituted by jobs in service industries and community-based establishments that have low union density. Permanent employees are being substituted by casual and part-time workers, and such types of employment have lower rates of union membership. More of the labor force has become contractors, self-employed or employe d in small businesses and do not perceive union membership as important. Abbott, K., MacKinnon, B and Fallon, P. 2016. Understanding employment relations. South Melbourne: Oxford University Press. Addison, T. J. 2014. The consequences of trade union power erosion. IZA World of Labor. Bashur, M and Oc, B. 2015.   When voice matters: A multilevel review of the impact of voice in organisations.   Journal of Management, 41(5): 1530-54. Bray, M., Waring, P. and Cooper, R. 2011. Employment Relations: Theory and Practice. Sydney: McGraw-Hill. Cooper, R., Ellem, B., Briggs, C., and Broek, D. 2009. Anti-unionism, employer strategy, and the Australian State, 1996–2005. Labor Studies Journal, 34(3): 339–62. Davis, M. 2010. Unions face fight on a new front. (September 22, Sydney). Accessed March 29, 2017. Docherty, C. J. 2010. The A to Z of Australia. Rowman & Littlefield. Forsyth, A., Howe, J., Gahan, P. and Landau, I. 2017. Establishing the Right to Bargain Collectively in Australia and the UK: Are Majority Support Determinations under Australia’s Fair Work Act a More Effective Form of Union Recognition? Industrial Law Journal. Furze, B., Savy, P., Brym, J. R. and Lie, J. 2011. Sociology in Today’s World. Cengage Learning. Grenfell, O. 2017. Australian report highlights collapse of union membership. 19 January. World Socialist Website. . Viewed 29 March 2017.   Heidecker, P. 2013. Four Reasons For The Decline In Union Membership. 24 April. Clean Link. . Viewed 29 March 2017. Hodder, A. and Kretsos, L. 2015. Young Workers and Trade Unions: A Global View. Springer. Holland, P., Pyman, A., Cooper, B and Teicher, J.   2011.   Employee voice and job satisfaction in Australia:   The centrality of direct voice.   Human Resource Management, 50(1): 95-111. Kaufman, B. 2008. Paradigms in industrial relations: original, modern and versions in-between.   British Journal of Industrial Relations, 46(2): 314-339. Kelty, W. 2011. The introduction of enterprise bargaining – a retrospective: Opening address. Enterprise Bargaining in Australia Workshop, Melbourne, Melbourne Law School. Koukoulas, S. 2015. The decline of union membership. 26 November. The Adelaide Review, . Viewed 29 March 2017. Leigh, A. 2011. The Decline of an Institution. Australian Financial Review: 21. Peetz, D. 2012. THE IMPACTS AND NON-IMPACTS ON UNIONS OF ENTERPRISE BARGAINING.   Labor and Industry, 22(3): 237-254. Schaper, T. M. 2014. A brief history of small business in Australia, 1970-2010. Journal of Entrepreneurship and Public Policy, 3(2): pp.222-236. Toscano, N. 2015. Trade union membership hits record low. (October 27, Sydney). Accessed March 29, 2017.

Evaluation and comparison of the marketing strategies of the two Essay

Evaluation and comparison of the marketing strategies of the two global companies P&G and Nestle - Essay Example Therefore, these three efficient tools of marketing will help to analyse overall marketing strategies of the two selected companies. Marketing strategy reflects the overall efficiency of a brand in the market in terms of demand of the products in the target market. It is one of the important areas of a business which drives the market demand and brand value of overall brand in the market. Nestle and P&G are two leading multinational FMCG companies which have been developing and implementing effective marketing strategies. Innovative marketing strategies by these brands create a benchmark in the market with their competitors. Through, both of these two companies operate in the same sector but there is substantial difference in main focused areas of business of these two companies. Main business of Nestle is confectionary food business whereas P&G’s focused area is beauty and household products. ... In terms of revenue and market, Nestle is the largest confectionary and notional food company in the world. The company has successfully developed a diversified portfolio of different popular brands. Major categories of products are starting from breakfast cereals, baby food, dairy products, bottled water, coffee confectionary, snacks, ice cream and pet foods. To compete with the regional competitors in foreign markets, the company has established production units in most of the foreign markets. It helps the company to offer competitive market price of its products. Nestle has developed 450 production units in 86 foreign countries. Demand of the Nestle product is so high that $1.1 billion revenue comes from only 29 brands. These brands include Kitkat, Nespresso, Nesquik, Nescafe, Smarties, Magi, Vittel etc. Nestle holds a large stake on world’s largest beauty product brand in terms of revenue and market share i.e. L’Oreal. Nestle has been followed acquisition aggressive strategy for rapid diversification into many foreign markets. The company holds the first position as world’s most profitable company in Fortune Global 500. The company currently has more than $200 billion market share and it helped the company to achieve FT Global 2011 ranking as 13th position. P&G Procter & Gamble is of the largest multinational fast moving consumer goods company in the world. It is a US based company headquartered in Ney York Stock Exchange. The company has successfully developed a large portfolio of diversified brands of different product ranges. Each of the brands holds wide numbers of products, most of that are very much popular in global market. P&G generated $82.6 billion revenue according annual report of 2011. The company ranked fifth position in the list of

Summary and response Essay Example | Topics and Well Written Essays - 250 words

Summary and response - Essay Example le media such as tv, books, computers, mp3 players and video games by children in the United States are cited, and questions are raised regarding the proper response to such emerging issues. A short questionnaire is supplied, and readers are invited to test themselves against these questions to see whether or not they suffer from internet addiction. The authors conclude with some advice regarding early interventions and treatment and there is a reference list with useful sources for further reading. This is an informative article which explains the relation between internet usage and other types of behavior which can be quite normal when carried out in moderation, but become pathological when taken to an extreme. It gives good advice on a rather simplistic level and this makes it suitable general public readership. The article describes what internet addiction is, how it can affect people, and what to do about it, but there is no consideration of the causes of this problem or any statistic on trends across countries and through time. The authors asked the question whether internet addiction is an epidemic or a fad, but they did not fully answer this question. They admit that it is a problem â€Å"for at least as subset of internet users† (Jaffe and Uhls, 2011, p.1) but it is hard to tell how serious or widespread this problem is. I would like to have seen a deeper analysis of the reasons why people are so drawn to the internet and what the bigger implications are for Ame rican lifestyle and culture now and in the future. Jaffe, Adi and Uhls, Yalda T. â€Å"Internet Addiction – Epidemic or Fad?: Can people really get addicted to the holy internet?† Psychology Today. November 17, 2011. Available at:

Universities and how they are funded PowerPoint Presentation

Universities and how they are funded - PowerPoint Presentation Example The same applies to several Master’s programmes for EU-EEA, Swiss and Finnish students. Erasmus Mundus programmes attract fees for non-EU students, but eligible to Erasmus Mundus Scholarship by application. In general European Union students have the same rights in another EU State. Thus, European Union citizens are involuntarily entitled to education in other European Union’s member states: therefore should not be paying more tuition fees and they must always be able to access a residence permit. Despite European Union financial crisis, its government has managed to present multi annual financial framework for 2014 to 2020 to its Education system that proposes to increase education and training funds by 70%. This is equivalent to 17 billion Euros to support cooperation between institutions, transnational learning mobility, implementation of education policies in the Member States and modernization of education. Alzheimer Europe, 2009, August 21, â€Å"The four main approaches,† Retrieved July 5, 2012, from Alzheimer Europe: http://www.alzheimer-europe.org/Research/Understanding-dementia-research/Types-of-research/The-four-main-approachesAtwater, M., Freeman, B., Butler, B. & Draper-Morris, J. (2010). A case study of science teacher candidates’ understandings and actions related to the culturally responsive teaching of ‘Other’ students. International Journal of Environmental & Science Education , 5 (3),