Tài liệu miễn phí Tiếng Anh thương mại
Download Tài liệu học tập miễn phí Tiếng Anh thương mại
Since all of these flavors are present in beer, it is important that beer judges completely coat the inside
of their mouths with beer when evaluating it and that the beer be swallowed. As is true for the scent
receptors in the nose, different people have different densities of taste buds and, thus, have different
sensitivities to various flavors. Also, taste buds can be damaged (e.g., being burnt by hot food or
through exposure to irritants like spicy foods, smoking, or other chemicals), so a judge’s sensitivity may
be diminished until tastebuds can regenerate (about 10 days). Judges need to...
8/30/2018 3:04:54 AM +00:00
Of course, as is true for the sense of smell, a judge’s ability to taste substances in beer is useless unless
that judge can accurately identify the substance and use appropriate vocabulary to communicate that
information to a brewer. Meilgaard’s (1993) categorization system for beer flavors includes 6 general
categories (fullness, mouthfeel, bitter, salt, sweet, and sour) consisting of 14 flavors that may be present
in beer. Judges should continually improve their abilities to detect flavors that are in beer, their abilities
to use appropriate words to describe those perceptions, and their knowledge of the sources of those
flavors so...
8/30/2018 3:04:54 AM +00:00
There are five things to keep in mind as you write comments about the beers you judge. First, your
comments should be as positive as possible. Acknowledge the good aspects of the beer rather than
focusing only on the negative characteristics. Not only does this help make any negative comments
easier to take as a brewer, but it gives your evaluation more credibility. Second, and related, be polite in
everything that you write about a beer. Sarcastic and deprecating remarks should never be made on a
scoresheet. Third, be descriptive and avoid using ambiguous terms like “nice.” Instead, use...
8/30/2018 3:04:54 AM +00:00
Before a judging event, you should take steps to mentally and physically prepare yourself. Thoroughly
familiarize yourself with the style(s) that you will judge if you know what those styles are ahead of time.
Sample a few commercial examples and review the style guidelines and brewing procedures for those
styles. Also, come to the event prepared to judge. Bring a mechanical pencil, a bottle opener, a
flashlight, and any references that you might need to evaluate the beers. Also, make sure to come to the
event in the right frame of mind. Get adequate rest the night before; shower; avoid...
8/30/2018 3:04:54 AM +00:00
Unfortunately, it is nearly impossible to know when errors such as these have crept into your judgments.
Therefore, it is extremely important to retaste all of the beers in a flight, especially the ones in the top
half of the flight. In general, most flights should contain less than 12 beers, so this would entail retasting
at least the 6 that receive the highest scores. Each beer should be carefully reevaluated to make sure that
the rank ordering of the assigned scores reflects your overall impression of the actual quality of the
beers. Only after retasting and a discussion of...
8/30/2018 3:04:54 AM +00:00
When you have finished judging a flight of beers, make sure that your scoresheets are complete, that the
scoresheets have been organized in a way that the competition organizer can identify the scores and the
awards that you assigned, and that the table at which you judged is ready for another judging flight or
that (following the final flight of the day) it is cleaned. Most importantly, avoid causing distractions to
other judges who have not yet finished judging their flights (e.g., loud conversations, interrupting judges
who are still making decisions, etc.). In fact, this would be a good time...
8/30/2018 3:04:54 AM +00:00
Of course, one of the best (and most enjoyable) things that you can do to maintain your judging skills is
to continually practice by sampling a variety of beers and brewing your own beers. In addition to
visiting pubs and microbreweries, you can sample homebrew regularly by attending homebrew club
meetings. Entering beers in competitions is also a practical way to compare your flavor perception and
troubleshooting skills with those of experienced judges. You can also brush up on your judging skills by
coordinating tasting sessions and mini-competitions with other judges or by sampling beers that have
been “doctored” to...
8/30/2018 3:04:54 AM +00:00
A processing department is an organizational unit where work is performed on a prod-
uct and where materials, labor, or overhead costs are added to the product. For example, a
Nalley’s potato chip factory might have three processing departments—one for preparing
potatoes, one for cooking, and one for inspecting and packaging. A brick factory might
have two processing departments—one for mixing and molding clay into brick form and
one for firing the molded brick. Some products and services may go through a number of
processing departments, while others may...
8/30/2018 3:04:54 AM +00:00
The Trappist monks of St. Sixtus monastery in Belgium have been brewing beer since 1839. Cus-
tomers must make an appointment with the monastery to buy a maximum of two 24-bottle cases
per month. The scarce and highly prized beer sells for more than $15 per 11-ounce bottle.
The monk’s brewing ingredients include water, malt, hops, sugar, and yeast. The sequential
steps of the beer-making process include grinding and crushing the malt grain, brewing by adding
water to the crushed malt, filtering to separate a liquid called wort from undissolved grain particles,
boiling to sterilize the wort...
8/30/2018 3:04:54 AM +00:00
To complete our discussion of cost flows in a process costing system, in this section we
show journal entries relating to materials, labor, and overhead costs at Megan’s Classic
Cream Soda, a company that has two processing departments—Formulating and Bot-
tling. In the Formulating Department, ingredients are checked for quality and then mixed
and injected with carbon dioxide to create bulk cream soda. In the Bottling Department,
bottles are checked for defects, filled with cream soda, capped, visually inspected again
for defects, and then packed for shipping.
Materials Costs As in job-order costing, materials are...
8/30/2018 3:04:54 AM +00:00
We now turn our attention to Double Diamond Skis, a company that manufactures
a high-performance deep-powder ski, and that uses process costing to determine its unit
product costs. The company’s production process is illustrated in Exhibit 4–4 . Skis go
through a sequence of five processing departments, starting with the Shaping and Milling
Department and ending with the Finishing and Pairing Department. The basic idea in pro-
cess costing is to add together all of the costs incurred in a department during a period and
then to spread those costs uniformly across the units processed in that department during...
8/30/2018 3:04:54 AM +00:00
Note that the computation of the equivalent units of production involves adding the num-
ber of units transferred out of the department to the equivalent units in the department’s
ending inventory. There is no need to compute the equivalent units for the units trans-
ferred out of the department—they are 100% complete with respect to the work done in
that department or they would not be transferred out. In other words, each unit transferred
out of the department is counted as one equivalent unit.
Consider the Shaping and Milling Department at Double Diamond. This department
uses computerized milling machines to precisely...
8/30/2018 3:04:54 AM +00:00
Two equivalent unit figures must be computed—one for materials and one for con-
version. These computations are shown in Exhibit 4–5 .
Note that the computations in Exhibit 4–5 ignore the fact that the units in the begin-
ning work in process inventory were partially complete. For example, the 200 units in
beginning inventory were already 30% complete with respect to conversion costs. Never-
theless, the weighted-average method is concerned only with the 4,900 equivalent units
that are in ending inventories and in units transferred to the next department; it is not
concerned with the fact that the beginning...
8/30/2018 3:04:54 AM +00:00
Operation costing is used in situations where products have some common charac-
teristics and some individual characteristics. Shoes, for example, have common character-
istics in that all styles involve cutting and sewing that can be done on a repetitive basis,
using the same equipment and following the same basic procedures. Shoes also have
individual characteristics—some are made of expensive leathers and others may be made
using inexpensive synthetic materials. In a situation such as this, where products have
some common characteristics but also must be processed individually, operation costing
may be used to determine...
8/30/2018 3:04:54 AM +00:00
Within Camelus two species are generally accepted: C. dromedarius, the one-humped or
Arabian camel or dromedary; and C. bactrianus, the Bactrian camel or two-humped
camel. Biologically, the species division is not correct, as the two freely interbreed in
either direction and produce fertile offspring. There are four species of new world
Camelidae of which two are domesticated and two wild. The llama, L. glama, is used
mainly as a pack animal, while the alpaca, L. pacos, is primarily a producer of high
quality fibre. The two wild species are the guanaco, L. guanicoe and the vicuna, ...
8/30/2018 3:04:54 AM +00:00
There are three differences between job-order and process costing. First, process costing
is used when a company produces a continuous flow of units that are indistinguishable
from one another. Job-order costing is used when a company produces many different
jobs that have unique production requirements. Second, under process costing, it makes
no sense to try to identify materials, labor, and overhead costs with a particular cus-
tomer order (as we did with job-order costing) because each order is just one of many
that are filled from a continuous flow of virtually identical units from the production
line. Accordingly, process costing...
8/30/2018 3:04:54 AM +00:00
While the bulk of the liquid is water, all of the
flavor should be from the coffee. To achieve
the same great quality cup of coffee you
receive at a coffee bar, you need to use the
same quality beans.
Buy the beans fresh and whole, only about
two weeks’ supply at a time for maximum
freshness. Once the coffee bean is broken,
its flavor degrades very quickly. That’s why
the Grind & Brew™ grinds your coffee just prior
to brewing. If it is not practical to buy small
supplies, we recommend you separate larger...
8/30/2018 3:04:54 AM +00:00
In China, either small farmers bring their cows to the station or the cows are housed near the
milking facility – to allow cows managed by households to be milked by machine and have the
milk go directly to a refrigerated bulk tank. There are also a growing number of medium-sized
specialized household farms with 200-10004 cows. These are often private farmers within reasonable
transportation distances from major consuming areas. These farmers also have mechanized milking, cold
storage, and highly productive animals (5000-7000 litres/head/year). Hand milking and un-refrigerated
milk collection continues, but less and less of the resulting milk...
8/30/2018 3:04:54 AM +00:00
It is said that farms having land to grow crops and forage (PK-3 and PK-10R) were relatively most
competitive. The PK-10R farm is said to be most viable farm size, and has the potential of challenging
competitors in export markets6. Such farms make effective use of technological advances in breeding
practices, e.g., artificial insemination, to improve their herd quality. Some of them have also installed their
own pasteurization or processing equipment. However, there are only 23% of farmers who fall in the
PK-10R category, whereas 70% of the farmers have less than four animals.
Low animal productivity, lack of balanced...
8/30/2018 3:04:54 AM +00:00
The large-scale rural farms producing on a commercial basis in Pakistan are among the lowest cost farms
in the world, driven by low cost of labor and feed. This has been reported in IFCN9 2004. While still
limited in number, the big commercial farms of Pakistan have major economic benefits. Existing
commercial farms need to boost their current level of mechanization, automation and refrigeration (cold
chains), in order to be more productive. By providing the scale and capacity to invest, the large farms will
assist existing and emerging product and market opportunities for Pakistan’s Dairy sector. ...
8/30/2018 3:04:54 AM +00:00
Clogging and backing up of water and/or
coffee in the filter basket can occur under
any or a combination of any of the following
conditions: The use of too finely ground cof-
fee, using two or more paper filters, using the
gold tone filter in conjunction with a paper
filter or not properly cleaning coffee grounds
from the gold tone filter, or allowing coffee
grounds to spill over the filter.
Caution: Never open the filter basket during
the brewing cycle, even if no water is drain-
ing from the filter basket, since extremely hot
water/coffee can spill out from the...
8/30/2018 3:04:54 AM +00:00
The Australian Year of the Farmer, 2012, is shaping up to be a positive year for Australian farmers. With improved seasonal
conditions across much of the country, favourable commodity prices and a forecast that the value of farm exports is
expected to rise some six percent, this is a good time to be an Australian farmer.
And the story of Australian agriculture refl ects this. The growth in the farm sector over the past 20 years has consistently
outperformed other sectors, and was a key reason Australia avoided a recession during the global fi nancial crisis.
Agriculture has an enormous uptake of...
8/30/2018 3:04:54 AM +00:00
The benefits and risks inherent to food technology and food safety in Europe
have brought these topics to the centre of public interest in the recent years.
The challenge for the future is to maintain the food sector competitive and
innovative at a global level, while increasing the safety of production
processes along the food chain. Therefore research priorities have to be
developed at the European level which integrate these requirements into a
long term perspective.
The objective of this study is to identify precise and manageable research
priorities, which strengthen specific areas in the food sector. For this purpose,
a group of high level experts met for ...
8/30/2018 3:04:54 AM +00:00
This report is the result of a joint activity of DG RTD and DG JRC-IPTS, which
was launched in July 2000. The aim was to identify potential priorities for
future research areas in European food technology and food safety. This
should provide targeted information for decision-makers in DG Research in
order to set the appropriate priorities for future research programmes. The
main focus was initially set on advanced technology developments in the food
sector and on socio-economic factors, which are expected to have an impact
on the food producing industry. Due to developments in the food sector late
2000 beginning 2001, the focus changed slightly during the progress...
8/30/2018 3:04:54 AM +00:00
Between the consumer and the agricultural production, the food processing
industry and the retailing sector tries to adjust to changed consumer demands
and the opportunities and restrictions from the changes in agricultural sector.
New techniques offer great opportunities for those who adapt them timely
while others will be forced out of business due to the increased competition.
The retailing sector is in the middle of a structural revolution. The introduction
of very large supermarkets, where IT based logistics have dramatically
increased labour productivity, brings immediate benefits to some consumers
in the form of lower food prices. In front of us the next retailing revolution is
visible in the form...
8/30/2018 3:04:54 AM +00:00
The research evidence furthermore shows that social media offer specific opportunities for the
four strategic challenges of European Education and Training policies in the years leading up
to 2020 (European Commission, 2008g) and can thus contribute to modernising Education
and Training in Europe.
Enhancing innovation and creativity: Social media support more engaging and playful
approaches, provide new formats for creative expression, and encourage learners and teachers
to experiment with different, innovative, ways of articulating their thoughts and ideas. The
Learning 2.0 landscape itself is in turn shaped by experimentation, collaboration and
empowerment, and allows learners and teachers to...
8/30/2018 3:01:00 AM +00:00
Improving the quality and efficiency of provision and outcomes: Social media offer a
broad variety of versatile tools which address different channels and involve learners more
actively in constructing their own learning process, allowing more effective learning
strategies to be implemented. Research evidence indicates that Learning 2.0 strategies can
furthermore improve individual performance, actively foster the development of transversal
competences, and nurture abilities to flexibly develop skills in a lifelong learning continuum.
Making lifelong learning and learner mobility a reality: Social media can actively support
lifelong learning by offering accessible, flexible and dynamic learning environments that can
complement and...
8/30/2018 3:01:00 AM +00:00
Evidence shows that social media are already affecting the ways in which people find, create,
share and learn knowledge, through rich media opportunities and in collaboration with each
other. These practices are at the core of Education and Training, as they promote the
competences needed for future jobs and enable new tools for educational institutions to
transform themselves into places that support the competences needed for participation in a
knowledge-based society.
Strengthening education and training, and also lifelong learning and the acquisition of new
skills are considered by the Commission, in its 2009 consultation document on the future...
8/30/2018 3:01:00 AM +00:00
The exciting thing about social media is it off ers the
opportunity to engage in two-way conversations with
your customers. What better way to know how to
best serve your customers than to hear directly from
them? Social media has enabled new ways to initiate
conversations, respond to feedback and maintain an
active dialogue with customers.
Kodak has pages on Facebook as well as three of our own
blogs at www.kodak.com The blogs start conversations
as I mentioned before, and they also have a direct
positive impact on Kodak’s search engine rankings. In
addition, Kodak receives more than 11,000 mentions in...
8/30/2018 3:01:00 AM +00:00
The purpose of irrigation is to prevent water stress,
especially during the formation of the part of the plant
that will be harvested.
Water stress can occur in a crop when the soil
moisture is excessive or when it’s deficient. When
oxygen concentration levels in the soil atmosphere are
lowered due to displacement by water for an extended
period of time, the root system can be severely
damaged.
Lettuce and green-leaf plants are especially susceptible
to water stress due to their shallow root systems.
Water stress can lead to two main problems:
Poor yields and poor product quality (in terms of •
firmness,...
8/30/2018 3:01:00 AM +00:00