on 16-Mar-2020 (Mon)

Careers and Accounting. Promotional opportunities throughout a person’s career may involve managerial responsibilities and often include responsibility for a portion of the organization’s financial performance. Having an understanding of how accounting affects businesses can help the individual to be successful in meeting the organization’s strategic and financial goals. (credit: modification of “Achievement” by unknown/Pixabay, CC0)

Accounting is the process of organizing, analyzing, and communicating financial information that is used for decision-making. Financial information is typically prepared by accountants—those trained in the specific techniques and practices of the profession. This course explores many of the topics and techniques related to the accounting profession. While many students will directly apply the knowledge gained in this course to continue their education and become accountants and business professionals, others might pursue different career paths. However, a solid understanding of accounting can for many still serve as a useful resource. In fact, it is hard to think of a profession where a foundation in the principles of accounting would not be beneficial. Therefore, one of the goals of this course is to provide a solid understanding of how financial information is prepared and used in the workplace, regardless of your particular career path

Raw milk: milk that has not been heated to more than 40 °C and has no additionally treatment except a mechanical treatment (→ centrifugation) and cooling

Composition:

o 87 % Water

o 13 % solid content

▪ 2.5-6 % fat

▪ 2.9-5 % protein

▪ 3.6-5.5 % lactose

▪ 0.6-0.9 % minerals

Milk fat is prone to deterioration → lipolysis and oxidation → serious off-flavours

Milk contains hundreds of types of proteins, 32-35 g/L

Caseins have a high content of apolar amino acids → low solubility expected

Phosphate groups strongly bound divalent cations like Ca, especially at high pH → α und β caseins precipitate even at low Ca activity → phosphate & Ca make a colloidal dispersion where charge is lost → no longer soluble

o Κ caseins are soluble in presence of Ca!

κ is hydrated because of sugars → sensitive to chymosin which cut sugars away → no longer hydrated

Only κ-casein is soluble with calcium

Casein micelle structure is stabilized by Ca-phosphate and hydrophobic interactions

κ casein is found on surface of micelle, β in interior and α throughout

nanocluster model → Ca-P nanoclusters create structure → α & β caseins attached to it, κ on outside to stabilize clusters

cooling milk to refrigeration solubilizes a fraction of β, some κ and much less α

Casein precipitation and coagulation is carried out by acidification and action of proteolytic enzyme

pH approaching isoelectric point → charge and hydration decrease → less repulsion → aggregation of molecules