Edwin Perkins Invented Kool-Aid in the 1920s

Kool-Aid is a household name today.  Nebraska named Kool-Aid as its official state drink  in the late 1990s, while Hastings, Nebraska, the city where the powdered drink was invented, celebrates a yearly summer festival called Kool-Aid Days on the second weekend in August, in honor of their citys claim to fame, notes Wikipedia. If youre an adult, you likely have memories of drinking the powdered beverage on hot, summer days as a child. But, the story of Kool-Aids invention and rise to popularity is an interesting one—literally a rags-to-riches story. Fascinated by Chemistry Edwin Perkins (Jan. 8, 1889–July 3, 1961) was always fascinated by chemistry and enjoyed inventing things, notes the  Hastings Museum of Natural and Cultural History, in describing the inventor of the drink and its most famous resident. As a boy, Perkins worked in his familys general store, which—among other thinigs—sold a fairly new product called Jell-O. The gelatine dessert featured six flavors at the time, produced from a powdered mix. This got Perkins to thinking about creating powdered-mix drinks. When his family moved to southwest Nebraska at the turn of the (20th) century, young Perkins experimented with homemade concoctions in his mother’s kitchen and created the Kool-Aid story. Perkins and his family moved to Hastings in 1920, and in that city in 1922, Perkins invented the Fruit Smack, the forerunner of Kook-Aid, which he sold mainly via mail order. Perkins renamed the drink Kool Ade and then Kool-Aid in 1927, the Hastings Museum notes. All in Color for a Dime The product, which sold for 10 ¢ a packet, was first sold to wholesale grocery, candy, and other suitable markets by mail order in six flavors; strawberry, cherry, lemon-lime, grape, orange, and raspberry, notes the Hastings Museum. In 1929, Kool-Aid was distributed nationwide to grocery stores by food brokers. It was a family project to package and ship the popular soft drink mix around the country. Perkins was also selling other products by mail order—including a mixture to help smokers give up tobacco— but by 1931, the demand for the drink was so strong, other items were dropped so Perkins could concentrate solely on Kool-Aid, the Hastings museum notes, adding that he eventually moved production of the drink to Chicago. Surviving the Depression Perkins survived the Great Depression years by dropping the price for a packet of Kool-Aid to  just 5 ¢Ã¢â‚¬â€which was considered a bargain even during those lean years. The price reduction worked, and by 1936, Perkins company was posting more than  $1.5 million in annual sales, according to Kool-Aid Days, a website sponsored by Kraft Foods. Years later, Perkins sold his company to General Foods, which is now part of  Kraft Foods, making him a rich man, if a bit sad to cede control of his invention. On Feb. 16, 1953, Edwin Perkins called all his employees together to tell them that on May 15, ownership of Perkins Products would be taken over by General Foods, notes the Kool-Aid Days website. In a chatty informal way, he traced the history of the company, and its six delicious flavors, and how fitting it was now that Kool-Aid would join Jell-O in the General Foods family.

The Bargeboard Look of Victorian Wood Trim

Bargeboard is exterior house trim, usually ornately carved, that is attached along the roof line of a gable. Originally, this Victorian wood trim — also called vergeboard or verge board (verge being the end or edge of a thing) —Â   was used to hide the ends of rafters. It hangs from the projecting end of a gable roof. Bargeboards are often elaborately hand-crafted and found on homes in the Carpenter Gothic style and what is commonly known as the Gingerbread cottage. Bargeboards are also sometimes called gableboards and can attach to barge rafters, barge couples, fly rafters, and gable rafters. It is sometimes spelled as two words — barge board. It was commonly used throughout a growing and prosperous America in the late 1800s. Examples of bargeboard can be found on the Helen Hall House in West Dundee, Illinois (c. 1860, remodeled c. 1890) and a typical Victorian-era residence in Hudson, New York. Used as ornamentation, bargeboard must be maintained and replaced to keep the Victorian-era look on todays historic dwellings. Definitions of Bargeboard A board which hangs from the projecting end of a roof, covering the gables; often elaborately carved and ornamented in the Middle Ages.— Dictionary of Architecture and Construction Projecting boards placed against the incline of the gable of a building and hiding the ends of the horizontal roof timbers; sometimes decorated. — The Penguin Dictionary of Architecture In older homes, bargeboards may have already disintegrated, fallen off, and never replaced. The 21st century homeowner might consider adding this detail to restore a historic look to a neglected gable. Look at he many books that illustrate historic designs, and either make it yourself or contract out the job. Dover publishes several books including 200 Victorian Fretwork Designs: Borders, Panels, Medallions and Other Patterns (2006) and Roberts Illustrated Millwork Catalog: A Sourcebook of Turn-of-the-Century Architectural Woodwork (1988). Look for books that specialize in Victorian designs and house trim, especially for Victorian Gingerbread details. Why is it called barge board? So, what is a barge? Although barge can mean a type of boat, this barge comes from the Middle English word berge, meaning a sloping roof. In roof construction, a barge couple or barge rafter is the end rafter; a barge spike is a long spike used in timber construction; and a barge stone is the projecting stone when a gable is built of masonry. Bargeboard is always placed up near the roof, on the piece of roof that overhangs to form a gable. In revivals of Tudor and Gothic style architecture, the pitch of the roof can be very steep. Originally the end rafters — the barge rafters — would extend beyond the wall. These rafter ends could be hidden from view by attaching a bargeboard. The house could achieve greater decoration if the bargeboard was intricately carved. It was a functional architectural detail that has become purely ornamental and character defining. Maintenance of Victorian Wood Trim You can remove rotten bargeboard from a house without harming the structural integrity of the roof. The bargeboard is ornamental and is not necessary. However, you will change the appearance — even the character — of your home if you remove the bargeboard and do not replace it. Changing the style of a home is often not desirable. You do not have to replace rotted bargeboard with the same style if you dont want to, but youll have to check if youre in a historic district. Your local historic commission will want to see what youre doing and will often have good advice and sometimes even historic photos. You also can buy bargeboards. Today its sometimes called running trim or gable trim. Should I buy plastic bargeboard made of PVC so it wont rot? Well, you could, if your house is not in a historic district. However, because bargeboard is an architectural detail found on houses of certain historic eras, would you really want to use plastic? Youre right that PVC may last longer than wood and this trim area does have the potential for a lot of moisture runoff. But vinyl or aluminum that is sold as virtually no maintenance does require cleaning and repair, and its likely to age differently (for example, the color) than the other materials on your house. Mixing wood or masonry with plastic may make your house look a bit artificial. Bargeboard is a decorative detail that gives a house character. Think hard about detracting from the natural character of your home by using a synthetic material. Can I make my own bargeboard? Yes, you can! Buy a book of historical designs and experiment with different patterns and widths. Remember, though, that bargeboard will be easier to paint before you attach it to high places. You might even engage the local public school shop teacher to make your project into a student project. Ensure the proper permissions (e.g., historic commission, building code) before going ahead with any project that changes the look of your house. And remember — if it looks awful, you can always remove it and begin again. Sources Photo of Cape Cod Gingerbread Cottage by KenWiedemann/Getty ImagesPhoto of Helen Hall house by Teemu008 on flickr.com, Creative Commons Attribution-ShareAlike 2.0 GenericPhoto of Hudson, NY house by Barry Winiker/Photolibrary/Getty ImagesDictionary of Architecture and Construction, Cyril M. Harris, ed., McGraw-Hill, 1975, p. 40The Penguin Dictionary of Architecture, 1980, p. 28

Nanotechnology The World Of Nanotechnology - 843 Words

Nanotechnology in Body Armour The world of nanotechnology has advanced rapidly in the last decade. The ability to alter particles on an atomic scale has revolutionised many jobs, including the protection of the armed forces. Body armour altered on the nano-scale has the potential to save the lives of many defence personnel. The existing body armour, called Kevlar, is synthetic plastic fibres woven together to form a flexible but strong material. While Kevlar is good at stopping bullets from penetrating the flesh, the resulting blunt force trauma (BFT) is enough to break ribs and, in extreme cases, cause organ damage. This is where nanotechnology excels. The upgraded body armour spreads the impact out to reduce BFT. There are a few†¦show more content†¦This creates a super strong material known as CNT. Due to the electron configuration of carbon (1s2 2s2 2p2) â€Å"Nanotubes are entirely composed of sp2 bonds, which are even stronger than the sp3 bonds found in diamond.† (Devina C, Holly P, Reem R., 16/2/17). This is why carbon nanotubes are hundreds of times stronger than steel. The silicon dioxide (SiO2) in STF also have strong bonds. Silicon is atomic number 14, meaning that there are four electrons in the valence shell. This combines with oxygen, with an atomic number of 8 and electron configuration of 1s2 2s2 2p2. With silicon needing 4 electrons to be stable, and oxygen needing 2, two oxygens share electrons with one silicon, resulting in two double bonds. The incredible strength of carbon nanotubes is displayed in diagram 1. The bullet impacts the fabric at approximately 2500 m/s, and after decelerating, bounces off the fabric at approximately 2000 m/s. The once the bullet hits the nanotubes, the deceleration is incredibly quick. The bullet decelerates at approximately -1.56x10^15 m/s/s. It can be assumed that the test fabric hadn’t been used before the experiment. After repetitive ballistic impacts the CNT start to deform, thus reducing their effectiveness in stopping projectiles. This is displayed in the diagram 2. The length of nanotubes also affect their ability to absorb external forces, as shown inShow MoreRelatedEssay about Nanotechnology: The Key to a Better World1121 Words   |  5 Pagescompletely unscathed from the water and rock. This is the power of nanotechnology. Not everyone knows what nanotechnology is. In order to get a basic understanding of what it is, it is necessary to know the general description of nano technology, how it is built, why the nanoscale is important, when it started, and how it can benefit society. Nanotechnology should be understood by everyone because it can truly improve the world. 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Auditing and Assurance Services An Integrated Approach

Question: Discuss about the Auditing and Assurance Services for An Integrated Approach. Answer: Introduction This case study deals with performing substantive procedures (test of details) and their role in obtaining audit evidence. It is important to design the substantive procedures in such a way that it is in tune with the analytical procedures (test of controls). After performing the test of controls, if the inherent and control risk is found to be high, then the auditors must perform more substantive procedures in order to minimise the detection risk so that the overall risk is maintained at a tolerable level. Substantive Procedures Substantive Procedures or Test of Details are performed to examine accounting data i.e. completeness, accuracy and validity of transaction and balances. Substantive proceduresfor material classes of transactions, account balances, and disclosures are always required to obtain sufficient competent audit evidence due the limitations of internal controls and the subjective nature of the auditors judgments when making risk assessments regarding the entity and its environment. Therefore, the auditor will have to design substantive procedures for all relevant assertions to obtain sufficient appropriate audit evidence, regardless of the assessed risk of material misstatement. Proper tests of controls have been carried out by the auditor which determines the level of inherent and control risks as low. However, it is imperative that proper test of details are undertaken so as to keep the detection risk low as well so that the overall risk is maintained at an acceptable level. Following test of details can be carried out that will provide sufficient appropriate audit evidence regarding the accuracy of that account balance. 1. Wages and Salaries: The auditor can compare the total wages of current period that of prior year/budgets. In case a difference is found, the auditor needs to investigate the same. It is important to verify that the employees are paid for the period that they have worked. 2. Electricity: Check bills to make sure that expense for the respective period have only been recorded. It is important to make sure that the expenses recognized, pertain to current period only and that no bills of previous period have been recorded as expense in the current period. 3. Repairs and Maintenance: Check the bills to ensure that heavy repairs, which increase the life of asset, have not been shown as repairs but as capital expenditure instead. Similarly the routine repairs, which do not increase the life of asset must not be capitalised. These substantive procedures will assist the auditor in obtaining sufficient and appropriate audit evidence. Introduction There are three components of Audit risk, viz. inherent risk, control risk and detection risk. Inherent risk and control risk are assessed together because both these risks can be detected or prevented by designing suitable internal control system. Analytical procedures or test of controls are performed by the auditor to determine the level of risk. Substantive procedures are performed to examine accounting data. Audit risk model is used to manage the overall risk of an audit engagement. Thus when inherent risks and control risks are high, detection risk has to be set to a low level of acceptance to reduce the overall audit risk to a tolerable level. Conversely, when inherent risks and control risks are low, acceptable detection risk is allowed to be set at a relatively higher level. Lower detection risk may be achieved by increasing the sample size for audit testing. If detection risk cant be minimised, the auditor should express a qualified opinion. This case study deals with the a uditors observations regarding level of risk. Review of work In the given case, the audit assistant undertook a test of controls for 50 sales transactions and found three errors, i.e. 6 percent which is higher than the established tolerable error level of 5 percent. Since the errors were not material, individually or in aggregate, she concluded that the controls were reliable. However, this assumption may lead to fault in the overall audit. Although not material in nature, the error found was higher than the tolerable error. Instead of concluding that the controls are reliable, she should have performed the procedure on another sample to make sure that this was just an anomaly. This way, there could be enough evidence that the controls are reliable. While performing test of details for accounts payable, the audit assistant selected all balances over $100,000 and vouched these to supporting invoices. The sample selected comprised $2,565,650 of total accounts payable of $5,168,000. One invoice for $102,500 had been incorrectly recorded on the accounts payable listing, as the goods were not actually received until after year end. Given the error relates to only 4% of accounts payable tested, which would be a total error of $206,702 of the overall accounts payable balance, she concluded that it is not material as this is less than the materiality level set for this audit and, therefore, no further work has been performed. Now this would have been right had the control risk been below tolerable level. But since control risk is above tolerable level, acceptable detection risk had to be low in order to keep the overall risk at an acceptable level. The auditor should have performed more intensive test of details in order to reduce the detection risk to an acceptably low level. Conclusion From the above review, it is clear that the auditor was not correct in her observations. Instead of concluding that the internal control was reliable, in the first case, more test of controls should have been performed. In the second case, she should have performed more tests of details to make sure that the audit evidence collected is sufficient and appropriate. The overall audit risk is to be maintained at a tolerable level at all times which was not done by the audit assistant in her work for Orange Pty Ltd. References: Arens, A.A., Loebbecke, J.K., Elder, R.J. and Beasley, M.S. (2003)Auditing and assurance services: An integrated approach. United States: Addison Wesley Longman. ACCA (2015) Audit Risk. Available at: https://www.accaglobal.com/in/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles/audit-risk.html (Accessed: 29 May 2016). ACCA (2015) Analytical Procedures. Available at: https://www.accaglobal.com/in/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles/analytical-procedures.html (Accessed: 29 May 2016). ACCA (2015) Audit Procedures. Available at: https://www.accaglobal.com/in/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/technical-articles/audit-procedures.html (Accessed: 29 May 2016). ISA 315,Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment, paragraph 4 (b). ISA 330,The Auditors Response to Assessed Risk, para. A42-A51