Types of Cost, Revenue and Profit, Short-run and Long-run Production

Transportation is the means of moving people, goods and services from one place to another. There are three means of transportation, that is, land, water and air. Land transportation is the means of moving from one place to another on land. The means of transportation used in Nigeria varies from one locality to another. In the riverine areas, the most widely used means of transportation is by canoe or boat. This is because the people live on the water. TYPES OF TRANSPORTATION The following are the main types of transportation: 1. Land transportation 2. Air transportation 3. Water transportation FORMS OF LAND TRANSPORTATION The forms of land transportation include: (i) Roads: This includes the use of cars, trucks, buses, motorcycles, bicycles etc. (ii) Rail: The use of trains. (iii) Trekking on foot. (iv) The use of animals like donkeys, camels, horses etc. They are called beast of burden. PROBLEMS OF LAND TRANSPORTATION The following are the problems of land transportation: 1. Transportation facilities are not sufficient for the number of people using them. 2. Too many accidents on the road. 3. The spare parts are very expensive. 4. High cost of transportation. 5. Potholes on the road, thereby causing a lot of damage to vehicles. 6. Reckless driving on the road by some drivers. SOLUTIONS TO THE PROBLEMS OF ROAD TRANSPORTATION ARE: 1. Drivers should not drink before and while driving. 2. Government should help repair damaged roads. 3. Drivers should avoid reckless driving. 4. Traffic offenders should be punished. 5. The cost of transportation should be reduced. 6. Spare parts should be made available at cheaper prices. 7. Road signs should be placed at major locations. 8. Road users should be educated on the use of the road and road signs.

Cost accounting - Different types of costs

Title (Slide 0): "Digging Deeper: The Truth About Tillage" Subtitle: How turning the soil affects plants, microbes, and the planet Slide 1: What Is Tillage? Tilling the soil means digging, turning, and loosening it using tools or machines. It's a common farming practice to prepare the land before planting. Slide 2: Why Do Farmers Till? Tillage is usually done before planting to: • Soften and aerate the soil • Mix in nutrients • Remove weeds • Bury crop residues for decomposition and fertility Slide 3: Tools Used for Tillage Farmers use tools like: • Ploughs: Cut deep into the soil • Harrows: Break up clumps and smooth the surface Slide 4: Ploughs vs. Harrows • Ploughs: Used first, go deep, lift and flip soil • Harrows: Used after ploughs, work on the surface to break clumps and level the soil Slide 5: Types of Tillage Systems From most to least soil disturbance: • Conventional Tillage: Deep ploughing • Minimum Tillage: Light disturbance • Conservation Tillage: Only disturb seed zone, keep residues on top • Zero Tillage (No-Till): Plant directly into undisturbed soil Slide 6: Problem 1 – Soil Erosion Tillage removes protective cover, exposing soil to wind and rain. Result: topsoil—the most fertile layer—is easily washed or blown away. Slide 7: Problem 2 – Disruption of Soil Life Soil is a living ecosystem! • Worms, fungi, and bacteria help aerate soil and release nutrients • Tillage destroys their habitat, reducing fertility and soil health Slide 8: Problem 3 – Loss of Soil Structure Healthy soil has pores for air, water, and roots. Tillage breaks the sponge-like structure, and soil compacts over time—like flattening it into a pancake. Hard soil = poor plant growth. Slide 9: Problem 4 – Decreased Organic Matter Microbes "eat" organic matter through aerobic respiration (using O₂ and releasing CO₂). Tillage adds oxygen, microbes speed up, and burn through the soil’s “pantry” of organic matter—leaving it empty and poor. Slide 10: Problem 5 – Greenhouse Gas Emissions Faster decomposition = more CO₂ released. Tillage boosts microbial activity, which increases carbon dioxide emissions—contributing to climate change. ✅ Conclusion (Slide 11): 🌱 Tillage: A Double-Edged Tool Tillage can help prepare the soil and control weeds—but it comes at a cost. Over time, repeated tilling can strip away organic matter, destroy soil life, and release greenhouse gases. It's like spending all your savings for quick results—and being left with nothing for the future. The smarter path? Use reduced or no-till methods that protect soil health, keep carbon in the ground, and support long-term farming success.

Lide 1: Introduction to Bioreactor A bioreactor is a vessel used for growing microorganisms, plant or animal cells Provides controlled conditions for biological reactions Maintains optimum pH, temperature, oxygen, and nutrients Widely used in fermentation, enzyme, vaccine, and antibiotic production Ensures sterile and aseptic environment Scale ranges from laboratory to industrial production Slide 2: Basic Design Requirements of a Bioreactor Must be constructed with non-toxic, corrosion-resistant materials Should allow effective mixing and mass transfer Provision for sterilization (in situ sterilization) Must maintain uniform temperature and pH Easy sampling without contamination Should support scalability and automation Slide 3: Materials Used in Bioreactor Construction Stainless steel (SS-316) for industrial bioreactors Glass for laboratory-scale bioreactors Plastic (polycarbonate) for disposable bioreactors Materials must withstand heat and pressure Should be smooth to prevent microbial attachment Resistant to chemicals and cleaning agents Slide 4: Main Parts of a Bioreactor Vessel: holds the culture medium and microorganisms Agitator (impeller): provides mixing Sparger: supplies sterile air Baffles: prevent vortex formation Sensors: monitor pH, temperature, dissolved oxygen Ports: used for inoculation, sampling, and feeding Slide 5: Agitation System Ensures uniform mixing of nutrients and cells Improves oxygen transfer rate Common impellers: Rushton turbine, marine propeller Speed controlled by motor Prevents settling of cells Affects shear stress on cells Slide 6: Aeration System Supplies oxygen for aerobic fermentation Air introduced through sparger Types of spargers: ring, nozzle, sintered Maintains dissolved oxygen concentration Air is filtered for sterility Essential for high cell density cultures Slide 7: Temperature and pH Control Temperature controlled by heating/cooling jackets pH maintained using acid or alkali addition Sensors continuously monitor parameters Automated control systems used Ensures optimal microbial growth Prevents enzyme denaturation Slide 8: Foam Control System Foam formed due to protein and agitation Excess foam reduces oxygen transfer Mechanical foam breakers used Chemical antifoam agents added Foam sensor detects foam formation Maintains efficient fermentation Slide 9: Types of Bioreactors – Based on Mode of Operation Batch bioreactor Fed-batch bioreactor Continuous bioreactor Choice depends on product type Widely used in industrial fermentation Controls productivity and yield Slide 10: Batch Bioreactor All nutrients added at the beginning No addition or removal during process Simple and easy to operate Low risk of contamination Used for antibiotics and enzymes Limited control over nutrient depletion Slide 11: Fed-Batch Bioreactor Nutrients added during fermentation Prevents substrate inhibition High product yield Widely used in industrial fermentation Allows better control of growth rate Used in insulin and enzyme production Slide 12: Continuous Bioreactor Fresh medium continuously added Culture removed at same rate Maintains steady-state conditions High productivity Risk of contamination is high Used in wastewater treatment and SCP production Slide 13: Types of Bioreactors – Based on Design Stirred tank bioreactor Airlift bioreactor Bubble column bioreactor Packed bed bioreactor Fluidized bed bioreactor Photobioreactor Slide 14: Stirred Tank Bioreactor (STR) Most commonly used bioreactor Mechanical agitation using impellers Suitable for aerobic fermentation Excellent mixing and oxygen transfer Used for bacteria and fungi Easy scale-up Slide 15: Airlift Bioreactor Mixing achieved by air circulation No mechanical agitator Low shear stress Energy efficient Suitable for shear-sensitive cells Used in wastewater treatment Slide 16: Bubble Column Bioreactor Air bubbles provide mixing Simple design and low cost No moving parts Limited mixing efficiency Used for microbial fermentation Suitable for large-scale operations Slide 17: Packed Bed Bioreactor Contains immobilized cells or enzymes Substrate flows through packed matrix High cell density Used in continuous processes Limited oxygen transfer Used in enzyme and wastewater treatment Slide 18: Fluidized Bed Bioreactor Immobilized particles kept in suspension Better mass transfer than packed bed Reduced clogging Suitable for continuous operation Used in biotransformations Higher operational complexity Slide 19: Photobioreactor Designed for photosynthetic organisms Provides light source Used for algae and cyanobacteria Controls light, CO₂, and temperature Used in biofuel and pigment production Can be tubular or flat-plate design Slide 20: Applications of Bioreactors Production of antibiotics and vaccines Enzyme and organic acid production Single cell protein production Wastewater treatment Biofertilizer and biopesticide production Biopharmaceutical manufacturing

Inspire Manak Mathematics Project: Teacher: sarasa srinivasa kumar Student: Brundageethika, class 10 AP MODEL SCHOOL, Nandavaram, Marripadu Mandal, Nellore District *Title:* Enhanced Irrigation System for Efficient Water Use in Agriculture *Overview:* This project aims to develop an optimized irrigation system using mathematical principles to efficiently distribute water throughout a farm. By employing geometry, linear programming, and ratios, the system enables farmers to optimize water allocation, enhance crop yield, and reduce water consumption. *Issue Addressed:* Inefficient irrigation methods lead to excessive water consumption and reduced crop productivity. Conventional methods often result in inconsistent water distribution, wasting this precious resource. *Benefits:* - Guarantees efficient water usage, minimizing waste and preserving resources - Potential to reduce water consumption by up to 30% - Enhances crop productivity by ensuring each plant receives the ideal amount of water - Easy to implement and cost-effective for farmers in water-scarce areas - Promotes environmentally responsible agricultural practices - Scalable for various farm sizes and crop types *Required Tools:* 1. *Mathematical Tools:* - Graph paper or software (e.g., GeoGebra) - Calculator or software (e.g., Excel) for linear programming - Ruler and compass for manual layout design 2. *Materials for the Model:* - Cardboard or plywood board for farm layout model - Small containers (e.g., cups, bottles) for simulating water distribution - Plastic tubing or straws for irrigation channels - Clay or soil for crop fields 3. *Water Distribution System:* - Water pump or manual syringe for demonstrating water flow - Small-scale water reservoir (bowl or tank) - Valves or small taps to control water flow 4. *Visualization and Display:* - Markers, pens, and labels for marking crop sections and water flow paths - Charts or posters for showing mathematical calculations and results - Projector or laptop (optional) for digital models 5. *Miscellaneous:* - Adhesive (glue, tape) for assembling the model - Scissors or cutting tools for shaping materials - Measuring tape for accurate model scaling This project has the potential to make a significant impact on agricultural practices, and I'm excited to see how it develops!

Stages in the Sale of a Property Stage 1 – Getting to Instruction • Initial contact with the vendor: need to check the following: type of property, contact details of vendor, address of property/Eircode and purpose of the contact - sale or valuation? If a sale, does the vendor need a quick sale? Qualify the lead i.e. is the vendor buying another property? If an investment property, is the tenant in situ? Check if there is a folio number available and confirm the ownership of the property. Schedule the viewing. • Pre-viewing: Set up a file & record all info from initial contact on CRM system. Check the Property Price Register to help get a general idea of property valuation (subject to viewing, helps to display knowledge of area/market and set expectations for the vendor). Nature of property may affect pricing e.g. starter home vs. larger property with vendor seeking to downsize. Consideration for comparables may include similar/same location, size and condition of property, availability and type of parking, layout of property, plot size, orientation of garden, extensions undertaken etc. Nature of market conditions, state of wider economy, cost of capital and availability of credit may also be factors. • Appraisal/viewing: Bring an advertising pack/sales & marketing brochures. Walk through property with client, note nice features/selling points for the brochure, let the client talk about upgrades/specific features of the property. It is very important to listen to the vendor and build rapport. Confirm property details e.g. condition and layout, plot size, orientation of garden. Check for certificates of compliance for any extensions, planning permissions for conversions, right of way if applicable etc. Check if a BER available/provide details for approved assessors. Demonstrate your/the practice’s professional expertise, justify why you should get the instruction, discuss recent local sales and give your potential valuation. Discuss the sales fee, marketing fee and any additional charges e.g. professional photography, drone footage, virtual tours (walkthrough video, Matterport etc.) Ask how the vendor heard about you/your practice and why are they considering you for the sale. Where appropriate offer advice to help vendor increase potential sales price. (If possible, leave with signed Property Services Agreement/Letter of Engagement.) Thank you, send/email market appraisal, any queries/questions do get in touch and let the vendor know that we’ll be in touch in coming days. • Post appraisal – letter sent that pm/next morning with market appraisal; diary note to follow up. Check that market appraisal letter received and check for questions. If did not get sale, find out why not/debrief. If get the sale, email confirmation of instruction. Once PSRA sent and LOE returned signed = stage 2. Other details required – ID, proof of address, proof of ownership/title, solicitor details, BER certificate (refer to assessor if not available). All these should be uploaded to CRM. Stage 2 – Getting to ‘Sale Agreed’ Set up appointment to measure & photograph, note any special features e.g., upgraded kitchen, south-facing garden. Provide ideas for improving sales potential (declutter, painting, tidy garden etc. Check if has vendor potential buyers in mind already e.g., relations, friends, other parties interested. Seek vendor approval for photos/text of brochure. Check for access (tenants in situ/working from home etc) and confirm viewing times. If given a key for viewings – tag it! Check alarm codes & whether a sign is allowed on the property. Bring to market – upload to all websites e.g., daft/my home, in house websites and create window display. Match the property against your internal database of potential purchasers /CRM system. Set up appointments for viewings on CRM or arrange for open viewings. Confirm viewings with vendor & purchaser. Turn on lights, open windows, secure valuables, leave out brochures & business cards, bring viewings sheets to keep record of attendees. Introduce yourself and get attendee details. Let people view the property and address any questions. Point out key features. Record questions to be answered and any feedback from viewers. Ask are they selling property? Let viewers know of offers already received. Lock up/alarm property/close windows. Provide vendor with feedback on viewings - number of viewers / questions raised/overall reaction to property. Offers should be confirmed in writing & upload to on CRM/ offers will be input by bidders onto online bidding platforms ‘Proof of funds’ required for offers in some practices. Successful bidder will be chosen by vendor, who might want quick sale/no chain or prefer the highest bidder. Booking deposit will be sought from successful bidder. The amount varies by practice but must cover fees. Sales Advice Notice/letter should be sent to both solicitors (and may be cc’d to vendor/buyer or notify both that SAN have gone out). Booking deposit receipt should be issued. The BER certificate and report should go to the solicitor. Send requests for docs/info to successful bidder including steps they need to take to progress sale e.g., organise the bank valuation and/or schedule the survey. Once the deposit is paid the property is Sale Agreed, inform other bidders, and update all websites/sales board etc. Stage 3 – Getting to closing Access should be organised for the bank valuation/survey. Stay in touch with both solicitors ‘contract-chasing’ i.e., check when contracts are issued, signed and queries answered. Legal searches undertaken by the solicitors may include checking boundaries, land registry, title, rights of way, compliance certs etc. When contracts are signed 10% purchase price/booking deposit should be sent to the vendor’s solicitor. Once all queries satisfied = drawdown of mortgage/funding, house/life insurance in place. Title deeds will be requested once contract is signed. Decide final closing date. Check that the property taxes have been paid. Check that vendor has vacated the property. When vacant, conduct the final walkthrough and take final readings (MPRNs ). Check with solicitor if the drawn down funds h, and once received the solicitor gives authorisation to the estate agent to release the keys. The agent will do up invoice, send the balance of funds to solicitor and provide gift to purchaser. Finally remove sign, mark as sold on CRM, seek testimonials, upload to social media and close a/c on CRM

1. The following are ingredients in preparing pumping solution, EXCEPT; a. 5 kgs ham leg c. 1 cup saturated salt solution b. one tablespoon sugar d. 2 drops maplein 2. What is the value in grams of 6.4% refined salt if the amount of pork meat is 1 kilogram? a. 64 grams c. 640 grams b. 6.4 kilograms d. 6,400 grams 3. What is the main purpose of curing meat? a. To tenderize it c. To add color to it b. To prevent spoilage d. To increase its weight 4. What is the advantage of using pumping pickle over cover pickle and dry cure mixtures? a. It reduces the curing time. b. It enhances the flavor. c. It controls the concentration of salt. d. All of the above 5. What is the function of phosphate in curing solutions? a. It increases the water-holding capacity of the meat. b. It inhibits the growth of bacteria. c. It prevents oxidation of fat. d. It improves the texture of the meat. 6. What is the function of carrageenan in curing solutions? a. It acts as a thickener. b. It acts as a binder. c. It acts as a stabilizer. d. All of the above 7. In coloring salted eggs, how many teaspoons of vinegar must be added? a. 1 teaspoon b. 2 teaspoons c. 3 teaspoons d. 4 teaspoons 8. The following are factors that must be considered in packaging eggs. a. quality maintenance b. packaging design c. type of transport d. cost 9. In type 3 packaging material for eggs, what type of materials can these be made? a. burlap b. plastic c. paper board d. polystyrene 10. How many hours must be needed to bake the ham in an oven? a. 5 hours b. 3 hours c. 4 hours d. 2 hours 11. What is the ideal temperature of a smoke fish when storing it at home inside a refrigerator? a. 30℃ b. 38 ℃ c. 100 ℃ d. 50 ℃ 12. The following are ingredients for curing meat EXCEPT a. salt b. sugar c. vinegar d. cooking oil 13. What is the maximum period for commercial salted duck eggs? a. 18 days b. 21 days c. 14 days d. 30 days 14. What type of curing method is needed when fatty fish such as herring is being used? a. pickle curing b. dry curing c. cover pickle curing d. Pumping pickle curing 15. In making a pork ham, how many quarts of water must be needed to bring it to a boil? a. 2 quarts b. 3 quarts c. 4 quarts d. 5 quarts 16. In making a homemade skinless pork longganisa, what is the percentage of pork fats and lean meat? a. 20% fats, 80% lean meat b. 30% fats, 70% lean meat c. 40% fats, 60 lean meat d. 50% fats, 50% lean meat 17. It is a systematic procedure of producing a record for reference A. output C. documentation B. production report D. input 18. Anything produced, especially through a process, a product, a yield. A. documentation C. output B. input D. production report 19. It is the process of capturing data or translating information to a recording format. A. documentation C. production report B. reporting D. output 20. What is the value in grams of 6.4% refined salt if the amount of pork meat is 1 kilogram? a. 64 grams c. 640 grams b. 6.4 kilograms d. 6,400 grams 21. What is the difference between pumping pickle and cover pickle? a. Pumping pickle is injected into the meat, while cover pickle is poured over it. b. Pumping pickle is made with vinegar, while cover pickle is made with water. c. Pumping pickle is used for whole cuts of meat, while cover pickle is used for sliced meat. d. Pumping pickle is a dry mixture, while cover pickle is a liquid solution. 22. What is the main ingredient of dry cure mixtures? a. Sugar b. Salt c. Spices d. Phosphate 23. What is the function of vitamin C powder in curing solutions? a. It acts as an antioxidant. b. It enhances the color of the meat. c. It accelerates the curing reaction. d. All of the above 24. What is the ideal temperature for storing cured meat? a. Below 0°C b. Between 0°C and 4°C c. Between 4°C and 10°C d. Above 10°C 25. The following are advantages of packaging shell eggs EXCEPT. a. It protects against micro-organisms such as bacteria b. It prevents the loss of moisture. c. It protects the eggs from possible crushing while being handled, stored, or transported. d. It prolong the shelf life of the eggs. 26. How many pieces of eggs can be filled in a type 2 packaging materials, filler tray? a. 36 b. 12 c. 30 d. 24 27. How many hours must be needed in smoking ham? a. 10 to 19 hours b. 5 to 9 hours c. 15 to 24 hours d. 20 to 29 hours 28. It is a food packaging method that removes all air from a food-filled, plastic film package before sealing it. a. smoking b. drying c. vacuum packing d. weighing 29. Which is NOT TRUE about packaging a smoked fish? a. Sort cooled smoked fish according to size b. Pack or transfer smoked fish in bulk packaging materials by arranging the fish head and tail in any position. c. When the packaging material is nearly full, weigh the whole pack to check the product weight attained. d. Close or seal the packs. 30. The following nutrients can be found in an egg, EXCEPT. a. vitamins b. minerals c. omega 3 d. amino acids

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