Saturday, March 14, 2020
Isolation and Analysis of Essential Oils Using Gas Chromatography Essays Isolation and Analysis of Essential Oils Using Gas Chromatography Paper Isolation and Analysis of Essential Oils Using Gas Chromatography Paper Isolation and Analysis of Essential Oils using Gas Chromatography Lyndon Justin T. Guzman Institute of Chemistry, University of the Philippines, Diliman, Quezon City Date Performed: February 2; February 4, 2011 Date Submitted: February 18, 2011 Abstract The purpose of this experiment is to isolate the essential oil from eucalyptus leaves as a pure compound; moreover, the components of the essential oil, camphor and limonene, will be then separated using gas chromatography technique, identify the components by their retention times, and compute for the concentration and percentage content of each component by their peak areas and peak heights. The volatile oil from eucalyptus leaves was isolated with the use of steam distillation setup, then using a separatory funnel to pipette out the extract from the distillate. A gas chromatography, with nitrogen gas as the carrier gas and a flame ionization detector, was used to separate and characterize the components of the essential oil. The retention times, peak areas, and peak heights were obtained for qualitative and quantitative analysis. A percentage of 0. 05% and 2. 85% were obtained as the content of camphor and limonene in the extracted oil, respectively. It also goes to show that limonene has greater concentration than that of camphor in the essential oil extract. Indeed, steam distillation and gas chromatography techniques are essential methods for extracting essential oils and separating natural compounds from plants. I. Introduction Gas chromatography is used for separations of volatile or reasonably volatile organic liquids and solids. In this method of chromatography, the components are partitioned between a liquid coating on the column (the stationary phase) and an inert gas (the mobile phase). The stationary phase for gas chromatography is usually an organic polymer coated on the inside of a tube, such as long capillary, and the mobile phase is an inert gas, such as hydrogen, helium, or nitrogen. (Druelinger, 2000) Figure 1. Schematic diagram of a gas chromatographic system. cee. vt. edu/ewr/environmental/teach/smprimer/gc/gc. html A small volume (1-10 ? L) of a mixture of volatile substances (usually dissolved in a solvent) is injected by syringe onto a heated column through which an inert carrier gas is flowing. The heat applied, as well as the gas flow, helps the molecules from the sample travel through the column. Smaller, more volatile molecules generally emerge first from the opposite end of the column and are detected. The detector is connected to a recorder/data system, which shows a deflection when a sample passes the detector in proportion to the amount of sample detected. Compounds are eluted through an exit port either in an intact form or as combustion products, depending on the type of detector used. (Druelinger, 2000) The characteristic aromas of plants are due to the volatile oils, or also known as essential oils, which have been used since antiquity as a source of fragrances and flavorings. These oils occur in all living parts of the plant; they are often concentrated in twigs, leaves, flowers, and seeds. Essential oils are generally complex mixtures of hydrocarbons, alcohols, and carbonyl compounds mostly belonging to the broad group of plant products known as terpenes. (Dalrymple and Moore, 1976) One of the many types of samples easily characterized by the technique of gas chromatography is the essential oil. These essential oils are isolated from the plant tissue by steam distillation. Since organic compounds are generally miscible with one another, this phenomenon is usually observed only when one of the liquids is water with one or more immiscible organic liquids; in these cases, the distillation process is called steam distillation (Ault, 1983). The technique of steam distillation is based upon the principle that each component of immiscible liquid mixtures contributes to the total vapor pressure as if the other components were not there (Druelinger et. l. , 2000). As the temperature of such a mixture in an apparatus open to the atmosphere is raised, the vapor pressure of each substance increases until the total vapor pressure equals the pressure of the atmosphere. Since the total vapor pressure is the sum of the individual vapor pressures, the total vapor pressure must become equal to atmospheric pressure at a temperature below the boiling point of either pure substance (Ault, 1983). The mixture thus distills at a temperature below the boiling point of either pure component. This can be explained using a combination of DaltonÃ¢â¬â¢s and RaoultÃ¢â¬â¢s Law: Patm = XAPÃ °A + XBPÃ °B where Patm is the atmospheric pressure, XA and XB are the mole fractions of compounds A and B, and PÃ °A and PÃ °B are the vapor pressures of pure liquids A and B. Their individual contributions are dependent on their respective mole fractions, and both liquids contribute to the vapor pressure of the system (Institute of Chemistry, UPD, 2010). In this experiment, a major constituent of volatile oils from eucalyptus leaves will be isolated as a pure compound with high purity via steam distillation. These essential oils are camphor and limonene and by using the gas chromatography technique, the different components of the eucalyptus essential oil will be separated. This experiment also aims to manipulate the gas chromatography system and change conditions in order to effectively and efficiently separate the components, and therefore achieve a good resolution. The components will be identified by determination of their retention times relative to those of a homologous series of n-alkanes by co-injection with authentic (standard) samples. II. Methodology Extraction of Essential Oils by Steam Distillation A steam distillation setup was prepared as shown in Figure 2 below (Note 1). The sample (Note 2) was cut into small pieces and an amount enough to fill three-fourths of a 1-L round bottom flask was collected. 400-mL distilled water was weighed and added into the flask. The mixture was steam distilled rapidly until you have about 100 mL of the distillate. Figure 2. Steam distillation setup. pharmainfo. net/reviews/fractional-distillation-binary-solvent-mixture The distillate was placed in a separatory funnel and 2. 0 g NaCl was added. The funnel was left to stand until separation of layers occurred. All the extract was then pipetted out (Note 3). The mixture was dried by adding enough anhydrous sodium sulfate to the mixture until the sodium sulfate swirled freely. If the entire drying agent clumped, another spatula-full anhydrous sodium sulfate was added. The mixture was then swirled. The mixture was dry if there were no visible signs of water and the drying agent flowed freely in the container. The essential oil and aqueous distillate were stored in separate tightly-sealed, properly-labeled containers (vials) in the freezer for future use in the FT-IR analysis experiment or GC experiment or special project (Note 4). Gas Chromatographic Analysis of Essential Oils Solution Preparation 1. Reference Solution. Separate stock solutions of 500 ppm of camphor and limonene in acetone were prepared. 50-300 ppm working standard solutions were also prepared (50, 100, 150, 200, 250 ppm) (Note 5). 2. Essential Oil Extract. 0. 5 mL of the pure extract (from steam distillation) was measured and diluted with acetone in a 10-mL volumetric flask. Instrumentation Gas chromatography was performed using a Shimadzu GC-14B using Equity 1 (30 m x 0. 25 ? m ID, 0. 25 mm film thickness) capillary column with N2 as a carrier gas. The following were the operating conditions: N2 flow rate| 1. 0 mL/min| Column temperature| initial 50Ã °C (at 4 mins)| Ramp| 20Ã °C/min to 210Ã °C| Injector temperature| 200Ã °C| Detector temperature| 250Ã °C| Before the start of the experiment, the GC must have warmed up. Refer to the GC condensed procedure. Gas Chromatographic Analysis 1. 0 ? L of the standard camphor solution was injected and its chromatogram was generated. The procedure was repeated using limonene standard solution. The recorded retention times and peak areas of these substances were noted. 1. 0 ? L of the test solution (essential oil extract) was injected. Using the retention times determined from the chromatogram with the standard solution, the components of the standard solution was located on the chromatogram obtained with the test solution (Note 6). After all solutions have been injected and data computer-processed, the GC was left to run at the highest column temperature used in the experiment with the N2 gas flowing at a slower rate than the experimental flow rate for 15-20 minutes. The injector temperature was set to room temperature and slowly lowered the column temperature down to room temperature with the N2 gas still flowing in the system. Once everything reached room temperature, the gas flow was left to stand for another 10-15 minutes, after which the GC can be turned off. Notes 1. Boiling chips were added to the steam generator and sample flasks. 2. Each group must use different plant samples. 3. There should be two layers after the addition of NaCl solution. One was mostly water. The other was mostly extracted oil. To find out which is which, a small amount of water was added to the flask, whichever layer dissolved the water drop was the aqueous layer. The layer of essential oil was then carefully pipetted out. . If you have to get more of the organic layer out of the water, you can perform a back-extraction (solvent extraction) experiment. 5. All standard and sample solutions were stored in a well-filled, airtight container, protected from light and a temperature not exceeding 25Ã °C. 6. The assay was not valid unless the number of theoretical plates calculated for the peak due to limonene at 110Ã °C was at leas t 30000; the resolution between the peaks corresponding to limonene and cineole was at least 1. 5. Waste Disposal All solid wastes were disposed in the trash can. Waste acetone was poured into properly labeled waste container exclusively for acetone. Do not pour waste acetone in the sink! III. Results and Discussion The extraction of the essential oils, camphor and limonene, from the eucalyptus leaves sample was carried out using the steam distillation technique. camphor Figure 3. Structural formulas for camphor and limonene. The boiling point of the oily, aqueous distillate will never exceed the boiling point of water. This is because both water and the oily component each contribute to the total vapor pressure as if the other component was not present. The mixture boils when the combined vapor pressures of water and oil equal the atmospheric pressure. The oil has a small, but significant vapor pressure at 100Ã °C, so that the boiling point of the mixture will be just below the boiling point of water. (Druelinger, 2000) The mass of the eucalyptus leaves that were extracted was 112. 98 g. 100 mL of the distillate was produced from the steam distillation. Only a small amount of oil was extracted within the distillate by a separatory funnel. The components of the oil sample were then separated and characterized using the gas chromatography technique with a flame ionization detector. Nitrogen gas served as the carrier gas or the mobile phase that moved the sample throughout the column. The chromatograms, plots of detector response versus time, of the standards and the sample were taken. Retention times were noted for qualitative analysis. Peak areas and peak heights were also recorded for and quantitative analysis of the essential oils. Table 1. Retention times of camphor and limonene standard and sample solutions. Solution| Retention Time (min)| pure standard camphor| 9. 021| pure standard limonene| 7. 908| extracted camphor sample| 9. 347| extracted limonene sample| 7. 89| From the given data above for the retention time, the retention time of the camphor and limonene from the standard solutions, 9. 021 min and 7. 908 min, respectively, were close to the retention time of the camphor and limonene with that of the sample solution, 9. 347 min and 7. 889 min. It was deduced that the camphor and limonene from the sample solution were present compounds in the extrac ted oil from eucalyptus leaves. Below is a table shown for the resulted peak areas and peak heights from the chromatograms of camphor and limonene standard solutions. Table 2. Peak areas and peak heights of camphor and limonene standard solutions. Solution| Peak Area| Peak Height| pure standard camphor| 46848| 17109| 50 ppm| 4427| 1113| 150 ppm| 12904| 4627| 200 ppm| 20417| 6065| 250 ppm| 15683| 5282| pure standard limonene| 56156| 20681| 50 ppm| 4419| 1236| 150 ppm| 15058| 4946| 200 ppm| 20464| 6452| 250 ppm| 20875| 5913| Figure 4. Camphor standard solutions vs. Peak area. Figure 5. Camphor standard solutions vs. Peak height. Table 3. Determination of the concentration of camphor component in the sample. Camphor Sample| Value| Concentration (ppm)| Peak Area| 5820| 67. 8| Peak Height| 1544| 61. 57| From the plotted calibration curve on the peak height and peak area for the camphor component, a regression equation is formulated in each curve with linearities almost equal to 1. From the acquired data on peak area and peak height of the camphor sample, the concentration of the camphor is 67. 98 ppm when the peak area is 5820 and 61. 57 ppm when the peak heigh t is 1544. Figure 6. Limonene standard solutions vs. Peak area. Figure 7. Limonene standard solutions vs. Peak height. Table 4. Determination of the concentration of limonene component in the sample. Limonene Sample| Value| Concentration (ppm)| Peak Area| 306384| 2875. 39| Peak Height| 102881| 2943. 95| From the plotted calibration curve on the peak height and peak area for the limonene component, a regression equation is formulated in each curve with linearities also almost equal to 1. From the obtained data on peak and peak height of the limonene sample, the concentration of the limonene is 2875. 39 ppm when the peak area is 306384 and 2943. 95 ppm when the peak height is 102881. To determine the percentage content of the components of the essential oil, the area normalization method is applied. Determining the areas beneath all of the peaks of a chromatogram enables to assign percentages to each of the components of a sample. Table 5. Determination of the percentage content of camphor and limonene sample. Component| Area| Total Area| % Content| camphor| 5820| 10766407| 0. 05%| limonene| 306384| | 2. 85%| Using the formula for area normalization, the computed percentage contents for camphor and limonene are 0. 05% and 2. 85%, respectively. This suggests that there is a greater amount of limonene in the oil extracted from the eucalyptus leaves than that of camphor. The very low percentage implies that extracting and separating natural organic compounds from essential oils give you a very low yield thatÃ¢â¬â¢s why you need to have huge amounts of starting material to extract from to get a relatively high percentage of its components. IV. Conclusion In this experiment, the essential oil from eucalyptus leaves was isolated as a pure compound by steam distillation. The components of the eucalyptus essential oil, camphor and limonene, were separated using the gas chromatography technique having a flame ionization detector. The components were also identified through determination of their retention times and were confirmed that camphor and limonene are present, having a retention time of 9. 347 and 7. 889, respectively. Calibration curves on peak areas and peak heights on camphor and limonene were formed. Concentrations of the components were calculated and gave 67. 98 ppm and 61. 57 ppm for camphor, and 2875. 39 ppm and 2943. 95 ppm for limonene. The percentage contents of the components were also determined. The essential oil extracted constituted 0. 5% camphor and 2. 85% limonene. Steam distillation is a useful method for isolating high-boiling liquids, such as oils, from other non-volatile organic compounds, such as waxes, complex fats, proteins, and sugars (Druelinger, 2000). Natural oils can be isolated readily by steam distillation. Individual compounds can be separated from the essential oil by gas chromatography wherein the components of a vaporized sample are separated as a consequence of bei ng partitioned between a mobile gaseous phase and a liquid stationary phase held in a column. Gas chromatography is the most widely used technique for qualitative and quantitative analysis for analysis times are short, very small amounts of sample are required and an ideal tool for the microscale and miniscale organic laboratories. If you want to obtain large percentage of compounds from the extracted essential oil, you need to have huge amounts of eucalyptus leaves and it will take you a long time to steam distill. The standards should be injected under the same set of conditions for if not, this will lead to erroneous comparisons of data. You can manipulate some parameters like type of column, carrier gas flow rate, injector temperature, and column temperature to compare some effects on the quantitative breakdown of the experiment. V. References Skoog, D. A. , West, D. M. , Holler, F. J. and S. R. Crouch. 2004. Fundamentals of Analytical Chemistry, 8th edition. Thomson Learning Asia, Singapore. Institiute of Chemistry. Intermediate Chemistry Laboratory II Manual. 2010. University of the Philippines, Diliman, Philippines. Druelinger, M. L. , B. A. Gaddis and A. M. Schoffstall. 2000. Microscale and Miniscale Organic Chemistry Laboratory Experiments. The McGraw-Hill Companies, Inc. , USA. Dalrymple, D. L. and J. A. Moore. 1976. Experimental Methods in Organic Chemistry, 2nd edition. W. B. Saunders Company, USA. Ault, A. 1983. Techniques and Experiments for Organic Chemistry, 4th edition. Allyn and Bacon, Inc. , USA. VI. Appendix Calculations Concentration of camphor component in the sample peak area = 5820 regression equation: y = 103. 48x Ã¢â¬â 1214. 9 5820 = 103. 48x Ã¢â¬â 1214. 9 x = 67. 98 ppm peak height = 1544 regression equation: y = 33. 317x Ã¢â¬â 507. 9 1544 = 33. 317x Ã¢â¬â 507. 29 x = 61. 57 ppm Concentration of limonene component in the sample peak area = 306384 regression equation: y = 106. 88x Ã¢â¬â 937. 57 306384 = 106. 88x Ã¢â¬â 937. 57 x = 2875. 39 ppm peak height = 102881 y = 35. 106x Ã¢â¬â 469. 43 102881 = 35. 106x Ã¢â¬â 469. 43 x = 2943. 95 ppm Percentage content of camphor sample %content = (area / total area) x 100 %co ntent = (5820/10766407) x 100 %content = 0. 05% Percentage content of limonene sample %content = (area / total area) x 100 %content = (306384/10766407) x 100 %content = 2. 85% Answers to Questions 1. The gas chromatography technique is used for separations of volatile or reasonably volatile organic liquids and solids. 2. Thermal conductivity detectors (TCD), flame ionization detectors (FID), and electron capture detectors (ECD) are commonly used type of detectors. The thermal conductivity detector, which was one of the earliest detectors for gas chromatography, senses a difference in thermal conductivity of gases eluting from a GC column. The thermal conductivities of helium and hydrogen are roughly 6 to 10 times greater than those of most organic compounds. Thus, even small amounts of organic species cause relatively large decreases in the thermal conductivity of the column effluent, which results in a marked rise in the temperature of the detector. (Skoog et. al. , 2004) Flame ionization detectors, the most widely used and applicable detector for GC, consist of a flame fueled by hydrogen gas. Functional groups, such as carbonyl, alcohol, halogen, and amine, yield fewer ions or none at all in a flame. The detector is insensitive towards non-combustible gases such as H2O, CO2, SO2, and NO2. These properties make the FID a most useful detector for the analysis of most organic samples, including those that are contaminated with water and the oxides of nitrogen and sulfur. (Skoog et. al. , 2004) The electron capture detector has become one of the most widely used detectors for environmental samples because this detector selectively responds to halogen-containing organic compounds, such as pesticides and polychlorinated biphenyls. (Skoog et. al. , 2004) 3. An elution with a single solvent or a solvent mixture of constant composition is isocratic. For samples with a broad boiling range, it is often desirable to employ temperature programming, whereby the column temperature is either increased continuously or in steps as the separation proceeds. 4. polydimethyl siloxane Ã¢â¬â general-purpose nonpolar phase, hydrocarbons, polynuclear aromatics, steroids, PCBs polyethylene glycol Ã¢â¬â free acids, alcohols, ethers, essential oils, glycols 5% phenyl-polydimethyl siloxane Ã¢â¬â fatty acid methyl esters, alkaloids, drugs, halogenated compounds 50% cyanopropyl-polydimethyl siloxane Ã¢â¬â polyunsaturated fatty acids, rosin acids, free acids, alcohols . Table 6. Internal Standard method for GC. % analyte| Peak height analyte| Peak height internal std| Peak height ratio (analyte/internal std)| 0. 05| 18. 8| 50. 0| 0. 38| 0. 10| 48. 1| 64. 1| 0. 75| 0. 15| 63. 4| 55. 1| 1. 15| 0. 20| 63. 2| 42. 7| 1. 48| 0. 25| 93. 6| 53. 8| 1. 74| unknown| 58. 9| 49. 4| 1. 19| Figure 8. Peak Height Ratio vs. Percent Analyte. regression equat ion: y = 6. 9x + 0. 065 slope = 6. 9 y-intercept = 0. 065 concentration of unknown: . 19 = 6. 9x + 0. 065 x = 0. 16304 standard deviation = 0. 007939 Chromatograms Figure 9. 50 ppm standard solution chromatogram. Figure 10. 150 ppm standard solution chromatogram. Figure 11. 200 ppm standard solution chromatogram. Figure 12. 250 ppm standard solution chromatogram. Figure 13. Pure standard camphor solution chromatogram. Figure 14. Pure standard limonene solution chromatogram. Figure 15. Essential oil extract chromatogram.
Thursday, February 27, 2020
Personality Theories - Essay Example I have several close friends but there was this one, whom I considered the best. This friend of mine exemplifies being both an extrovert and agreeable person. She is the type of person who is very vociferous, never runs out of topic to talk about. She is quick on making short funny stories on every situation she is in, gifted with a good sense of humor. We always have a good laugh whenever she is around. She also does not mind being the cynosure. I also call her my personal guidance counselor for she always offer sound advises to my problems. She is willing to spend her time with her friends not minding the handful tasks that await her. I can see how she values friendship by being loyal to her friends and being sensitive to others emotions. When everybody is feeling down she remains optimistic, giving all of us hope. With her traits she can win as Ms Congeniality. I am only one of the many friends she has. There was this one incident that I will never forget. We had a 3 day vacation with our friends. All of us were eager to go home but when we arrived at the airport we were informed that our flight will be delayed for 2 hours. Everybody went berserk but my best friend remained calm. She took the effort of explaining that there must be a big reason why it happens, pointing out possible things that might happen if our flight would follow its original schedule considering the terrible weather outside and everybody listened to her. She then started telling hilarious stories about her work and personal experiences. To my surprise my friends took turns in sharing their funny stories. It was so entertaining that even the other people at the lounge were laughing. It looks like the lounge was converted into a gag show with my friend as the stand up comedian. Almost everybody was laughing listening to the side-splitting stories. Nobody then fretted for the delayed flight. After the long wait it was then announced that we are to board the plane in a few minutes. The passengers were even giggling as we boarded the plane. My friend was seated next to the middle-aged woman who was seated by the window. The woman next to her asked if they could exchange seats. I have known my friend for so long and I know that she also hates sitting by the window. Yet to my surprise, she agreed. The woman was now seated between us. My friend noticed that the woman's hands were shaking, somewhat quivering. She asked the woman if she was okay. The woman explained that it was her first time to board a plane on a bad weather and it made her nervous and a little bit scared. We then introduce ourselves and befriended her. The woman's name was Joise. Knowing my friend's abilities, she kept on talking just to entertain Joise and to ease away her fears. The trip was a little bit bumpy due to the weather condition, yet we remained relaxed for we had a very nice conversation. We talked about almost every thing and ended up with Joise's life story. I was already exhausted so I closed my eyes but I can still hear them talking. I was very amazed of my friend's willingness to listen since the topic had become so boring. This really showed her interest on people. I did not notice that I had fallen asleep already and was only awakened when the stewardess asked me to put on my seatbelt for we are about to land. The next thing I
Monday, February 10, 2020
Term paper - Essay Example In addition, industrial hazards vary depending on the nature of the work environment and outcomes of work performed. Industrial hazards include fire and explosion, biologic hazards, ionizing radiation, heat stress, chemical exposure, electrical hazards, oxygen deficiency, noise, safety hazards, and cold exposure. These hazards among other incidents or situations in the contemporary industrial sector require the skill of an industrial hygienist. Furthermore, events such as the anthrax scares, terrorist attacks, and the potential use of Ã¢â¬Å"dirty bombsÃ¢â¬ enhance the importance for the awareness on the principles of industrial hygiene. The framework or main principles of industrial hygiene and toxicology include recognition, anticipation, control, and evaluation of workplace hazards. As such, an industrial hygienist must take into consideration these principles to ensure safety and health in the workplace. This paper will discuss ionizing radiation, a physical agent in industria l work environment. It will also discuss its effects on exposure, control, principles, and regulations. Ionizing radiation constitutes particles that hold sufficient energy to free an electron from a molecule or atom, thus ionizing it. This radiation is produced through nuclear reactions, natural or artificial, and by extremely high temperature. Ionizing radiation is also generated through high-energy particle production using particle accelerators, nuclear decay, or charged particles acceleration through electromagnetic fields created by innate processes such as supernova explosions and lighting (Wilson para.10). As such, natural sources of ionizing radiation include the supernova explosions, lightning, the sun, and artificial sources that include x-ray tubes, particle accelerators and nuclear reactors. Ionizing radiations includes x-rays, gamma, beta, alpha, and cosmic rays. There are three harmful radiation emitted by radioactive materials, which
Friday, January 31, 2020
Advantages and Disadvantages of ESL Course Books Essay The use of course books in the ESL classroom is very common because the course books have the advantages of being visually appealing, easy for the teacher to prepare, and the activities fits well into the timetable. However, from the researcherÃ¢â¬â¢s own teaching experience, there are several problems and issues with the course books such as uninteresting topics, repetitive activities, and not enough language exposure. This in terms may affect the studentÃ¢â¬â¢s learning attitude and motivation. Overall, using course books has its share of benefits and advantages such as having a well organized content with a consistency in the topics and genres for the four skill area (listening, speaking, reading, and writing). Teachers who adopt a course book may also find it easier to teach since most of the preparation, including the types of activities, audios and in some cases, achievement tests, are already done by the publisher. This would be a great help to those inexperienced teachers who are just getting started into teaching. However, nothing in the world is perfect and teachers need to somehow solve the issues and problems that may come with ESL course books. These issues and problems may include finding ways to motivate students and teaching students academic skills not found in the course books. In this sense, the teacherÃ¢â¬â¢s job is not as easy as it seems. Many hours of planning and developing other activities are still required, but these planning and development will benefit both the student and the teacher by making the classroom activities more fun, more interesting, and result in more learning.
Wednesday, January 22, 2020
INTRODUCTION According to YaleÃ¢â¬â¢s School of Management Robert Swieringa (1997), Ã¢â¬Å"We come to an age of technology, information, and global competition with a financial accounting model that was fashioned almost 100 years ago.Ã¢â¬ That same accounting model continues to evolve today. One area in particular is with accounting for intangible assets. In the business sector, assets are important economic resources and are classified as either tangible or intangible. Tangible assets are easily seen as physical objects that include items such as buildings, machinery, vehicles, and fixtures. Because of their nature, tangible assets are straightforwardly accounted for on financial statements. However, intangible assets cannot be seen and when it comes to accounting for them, a major issue that has plagued the business world for many years is how to recognize and account for them (Hadjiloucas and Winter, 2005). What this says is that the financial statements of one company will look different in another territory using their accounting rules. With that said, this paper will examine how intangible assets are currently viewed and accounted for as well as any changes to the accounting model. INTANGIBLE ASSETS Intangible assets can no longer be overlooked. Eighty percent of the market value of public companies is made up of intangible assets (Osterland, 2001). In fact, the Harvard Management Update (2001) points out that the value of intangible assets, on average, has become three times greater than physical assets. Accounting issues related to intangible assets have always been present, but now these issues are being moved to the forefront. Despite the many years that businesses and regulating bodies have wrangled with the nature of... ... agreed deal. Furthermore, both U.S. GAAP and IFRS expense internally generated assets. IAS 38 differentiates between research and development and all costs pertaining to research are expensed as they are incurred. However, any costs seen during development are only capitalized when a firm demonstrates that certain criteria are met. As a result, according to Hadjiloucase and Winter (2005), after an acquisition any profits under U.S. GAAP take an immediate hit, while profits under IFRS take a few years to smooth over. In comparison, under U.S. GAAP, any costs that are internally generated are not capitalized unless a specific rule requires it. An example of this would be with the development of software. Under U.S. GAAP, software can be distinguished between software that is developed for sale to third parties and software that is developed for internal use.
Tuesday, January 14, 2020
To start, when people compare various successful leaders such as Donald Trump, John Rockefeller, or Henry Ford, they always use words to describe their personalities such as being tough, diligent, competitive and ambitious. A personÃ¢â¬â¢s personality is a set of unseen characteristics and processes that underlie a relatively stable pattern of behavior in response to ideas, objects or people in the environment. (Daft, 2011) These personality traits define the leader and we all know people differ in many ways leading to various styles of leadership. Differences in personality, attitudes, values and beliefs will influence how people interpret an assignment or a task. Leadership effectiveness is broadly based on the leadersÃ¢â¬â¢ personalities and attitudes while also how effectively they interpret differences amongst employees. All of these factors affect the leader-follower interaction but will genders in leadership affect the overall leadership ability or approach? I believe that there are differences in genders in leadership abilities and approaches. If leadership is based on personalities and attitudes, I strongly believe that there are differences in leadership abilities and approaches when considering male and female roles. When considering the traits of males compared to females as leaders, men traditionally are more aggressive and assertive than women. Males tend to be subjective to competing, while in general women prefer a far less competitive environment than men. Those traits can essentially lead to various different perspectives on leadership approaches in respect to gender. Male leaders tend to be more individualistic and prefer working in vertical hierarchies relying on formal authorities and positions in their dealings with subordinates. Female leaders tend to be more collaborative, and are more concerned for relationship building, inclusiveness, participation, and caring. (Daft, 2011) So generally the differences in male traits compared to female traits will cause different approaches towards leadership styles. Gender will also affect abilities based on assumptions about the male and female traits. Research comparing leadership styles of women and men have been reviewed and there was evidence found for both presence and the absence of differences between the sexes. Stereotypical expectations that women lead in an interpersonal oriented style and men lead in a task-oriented style, was found to be false. They found results that female and male leaders do not have differences in these two styles of organizational studies. However in the research that assessed the leadership styles was consistent with the stereotypic expectations about different aspects of leadership styles. In the tendency to lead democratically or autocratically women tended to adopt a more democratic or participative approach and a less autocratic or directive approach than did men. (Eagly & Johnson, 1990) These findings can represent and can be interpreted in terms of a social role theory of sex differences. These stereotypes reveal that men are relatively dominant and controlling. There is a masculine mode of management characterized by qualities such as competitiveness, hierarchical authority, high control for the leader, and unemotional and analytic problem solving. (Loden, 1985) He also argued that women prefer and tend to behave in terms of an alternative feminine leadership model. This model is characterized by cooperativeness, collaboration of managers and subordinates, lower control for the leader, and problem solving based on intuition and empathy as well as rationality. He based his findings around the idea that women and men, including those who are managers in organizations, behave stereotypically to some extent. I would have to agree with this belief because men and women clearly act differently and the way they act will mirror the way they lead. There have been large numbers of laboratory and field studies performed by social psychologists based around female and male behav iors. Quantitative reviews of this research have established the presence rather than the absence of overall sex differences. (Hall, 1984) They also concluded that these differences, although not that large, tend to be compatible to most other findings. There have also been findings that the level of power will directly affect the type of leadership one will show. There are reasonable assumptions that suggest that male and female leaders who occupy the same organizational role should differ very little. They assume that managers of both sexes are more concerned with managing effectively rather than about representing sex-differentiated features of social gender roles. Kanter argued that there are apparent sex differences when there is a product of the differing structural positions of the sexes within the organization. (Eagly & Johnson, 1990) Because women are more often in positions of little power or opportunity, they will behave in ways that reflect their lack of power. Eagly and Johnson concluded that a mete-analysis could provide more insight on leadership styles of males and females. The overall trends showed that women were more concerned with maintenance of interpersonal relationships and task accomplishment. The main difference found was that women tended to adopt a more autocratic or participative style while men the opposite. They tried to make distinctions about the differences in that first, women who have managed to succeed as leaders might have more highly developed interpersonal skills. Another explanation is that women are not accepted as readily as men as leaders and, as a result, have to allow input into their decision-making. Eagly and JohnsonÃ¢â¬â¢s results are corroborated by other research. Statham also found evidence of two sex-differentiated management styles. He reported that women used a more task-engrossed and person-invested style, while men use a more image-engrossed and autonomy-invested style. (Moran, 1992) In a study focused on gender differences in communication introduces a possible explanation of different approaches. Tannen, the researcher, focused on how men and women had different experiences while growing up which lead to valuing different things. He concluded that men are taught to prize status, independence, and the power of community. All of these values lead men and women to behave in different ways. The field of gender differences in leadership styles is still and area with great questions with out answers. Even with various studies devoted to the topic of gender, there will always be unanswered questions. More and more researchers continue to examine issues regarding any innate differences between leadership styles of males and females. Currently, with the evidence provided, suggests that there are differences in gender leadership abilities and approaches. Although there are minimal differences, there are differences in males and females perspectives on leadership. We can recognize that there are different leaders with different leadership styles, but we cant automatically associate one style to a particular gender. Men and women alike will be faced with challenges and will need to develop the correct leadership styles to become a successful leader. References Daft, R. (2011). The leadership experience. (5e ed., pp. 99-125, 341-344). Mason, OH: South-Western Cengage Learning. Eagly , Alice H. and Johnson, Blair T., Ã¢â¬Å"Gender and Leadership Style: A Meta-AnalysisÃ¢â¬ (1990).CHIP Documents. Paper 11. http://digitalcommons.uconn.edu/chip_docs/11 Eagly, A. H., & Johndon, B. T. (1990) Gender and leadership style. Psychological Bulletin 108 (2), 233-256 Eagly, A. H., & Wood, W. (in press). Explaining sex differences in social behavior: A recta-analytic perspective. Personality and Social Psy-chology Bulletin. Hall, J. A. (1984). Nonverbal sex differences: Communication accuracy and expressive style. Baltimore, MD: Johns Hopkins University Loden, M. (1985). Feminine leadership or how to succeed in business without being one of the boys. New York: Times Books. Mandell, B., & Pherwani, S. (2003). Relationship between emotional intelligence and transformational leadership style: A gender comparison . Springer, Journal of Business and Psychology, 17(3), 387-404.