Nutrition and Healthy Food for Children Essay

The fundamental nourishments that the body needs are nourishments wealthy in starch and fiber (sugars) which are pasta, rice, oats, couscous and some more. Starches give us vitality, calcium, fiber and B nutrients which help to keep the stomach related framework sound. Prescribed sum is 3 to 5 servings for each day. Protein bunches contain nuts, beans, peas, lentils, quorn and Soya for vegans. Meat, fish and eggs additionally hold protein. They give us iron, minerals and nutrients to enable the body to fix and develop. We ought to eat 2 †3 servings per day. Dairy is another nutrition class which incorporates, milk, yogurt and cheddar. These contain protein, calcium and nutrients. Dairy keep are bones and teeth solid. We should attempt to eat 3 servings per day. A lot of various products of the soil whether they are new, solidified, tinned, dried or squeezed. These give us cell reinforcements and synthetic compounds which can forestall ailment; they keep the stomach related framework solid and are high in fiber. What's more, the suggested sum it 5 parts for every day. Ultimately it is significant that you remember fats and sugars for your eating routine yet such a large number of bubbly beverages or high fat substance nourishments can have a negative impact. You have to ensure that you shift distinctive food and just eat the sum to keep up a solid weight. There are various government activities to support smart dieting, for example, ‘five a day’ and ‘CHANGE 4LIFE’ which urge grown-ups and kid to ensure they eat 5 parts of product of vegetables every day. Presently these activities have been gotten organizations have begun marking which of their items contain ‘1 of your 5 a day’ REFERENCE: http://www.nvqccld.com/2010/11/09/k3h295-the-government%E2%80%99s-rules on-smart dieting and-sustenance for-youngsters and-why-it-is-significant that-these-are-trailed by-childcare-experts/ http://www.gosh.nhs.uk/youngsters/general-wellbeing exhortation/eat-savvy/food-science/(nutrition type fun) E2 Climate the youngster is under eating or over eating there are many impact on the wellbeing and prosperity of the kid. A youngster might be getting harassed or prodded for the manner in which they look, or may feel under tension from society to look a specific way. This can influence certainty and confidence. The kid will get hesitant as they will most likely be unable to discover garments to fit them and feel great in, dressing like their preferred pop star may turn out to be progressively troublesome because of weight. Certainty may likewise be influenced in typical everyday exercises, things, for example, getting picked for sports groups, trouble climbing trees, going around the play area or the means onto a transport may turn out to be progressively troublesome through absence of vitality. Conduct has additionally been connected to absence of supplements and connected with ADHD and different needs, for example, a deferral in mind advancement. Youngsters can need the capacity to think in the event that they don't have the right supplements. The child’s dental wellbeing could likewise be in danger because of the measure of sweet nourishments and beverages they devour, it makes the teeth become frail. Absence of supplements can likewise reduce development, debilitate bones, and add to helpless focus and engine aptitudes. REFERENCE: http://www.gosh.nhs.uk/kids/general-wellbeing guidance/eat-brilliant/corpulence lowdown/the-drawbacks/ http://www.ehow.co.uk/about_4798324_effects-terrible eating routine children.html http://www.livestrong.com/article/465374-how-poor-nourishment influences kid deve lopment/ E3 Government rules incorporate the 5 per day activity which advances the advantages of eating 5 per day, bring issues to light of medical advantages that eating 5 daily has and furthermore improving access to foods grown from the ground. Youngsters ages somewhere in the range of 4 and 6 years of age are qualified for one bit of free organic product every day, and all settings in their day by day menu must give at any rate 5 foods grown from the ground/vegetables. Solid beginning helps families on low pay in England, Scotland N.Ireland and Wales by furnishing them with vouchers for milk, leafy foods for little youngsters and pregnant ladies. Every voucher is  £3.10 and it supports prior and closer contact with wellbeing experts for exhortation. The Food Standards Agency was set up by an Act of Parliament in 200 and the Scientific Advisory Committee on Nutrition (SACN) is a gathering of autonomous master who prompt government offices/divisions on wholesome requirements. There are some broad tips on diet on the eat well site: base suppers on bland nourishments, eat heaps of products of the soil, eat more fish, cut down on soaked fats/sugars, attempt eat less salt, get dynamic, drink loads of water, don’t skip breakfast. REFERENCE: www.eatwell.gov.uk Penny Tassoni et al †CACHE Level 3 Childcare and Education fourth version http://www.5-a-day.tv/ http://www.healthystart.nhs.uk/ http://www.sacn.gov.uk/ E4 Molescroft Primary School advance their good dieting by means of their strategies by having a 14 decision, self assistance serving of mixed greens bar which is accessible consistently, this implies they have free decision for their lunch. Aswell as plate of mixed greens there is additionally a self assistance vegetable bar ordinary which has a scope of 4 vegetables that the kids can look over, and it is expressed plainly that blended vegetable won't be given. There is likewise no restriction on the measure of serving of mixed greens or vegetables the youngster have, they can return for a considerable length of time and blend and match what is on their plate. With each pastry offered at noon there is consistently yogurt and organic product serving of mixed greens accessible. Milk is accommodated deal each noon for the kids to purchase on the off chance that they need as well. Likewise during morning break because of the time in the year and occasional natural product there is in every case either organic product kebabs or a soup accessible for the kids to purchase on the off chance that they are eager. The school likewise give new organic product to all year group’s every day implying that every kid can have a bit of natural product gave every day. The kids will likewise have the chance to find out about the developing of products of the soil, economical farming and there is a reasonable exchange slow down which sell reasonable exchange squeezed orange. Through the educational program of science and PSHCE the kids will be shown the impacts of a solid/undesirable eating regimen. Each youngster approaches free stream water the entire day and can have water bottles in the study hall with either water or sans sugar juice provided by guardians. It is likewise expressed in the food strategy that chips are an uncommon event and some other seared food won't be offered, which is demonstrating kids they can make the most of their food without the methods for singed nourishments. It is likewise supported for guardians, carers and comparative with pre-book a school lunch which they can appreciate with their youngster so the kid can be calm while they have their lunch. Kids are not permitted to acquire desserts or sugar drinks into school for break or nibble except for uncommon events. Yet, it despite everything stands that the substance of a lunch box is private except if it is breaking the wellbeing and security controls, a case of this is a parent giving their youngster withâ a hard bubbled sweet which is a stifling peril. REFERENCE: http://www.molescroftprimary.net/Policies/FOOD%20POLICY.pdf E5 24 HOUR MENU FOR A CHILD AGED 9 MONTHS As the night progressed Equation or bosom milk DIETARY REQUIREMENTS Breakfast approx 7 am Equation or bosom milk 1 †2 table spoons of newborn child oat 5 raspberries Lactose prejudiced youngsters, will be given an elective like soy milk on medicine by the specialists. Vegans normally Rastafarians, would have supplements like tofu or quorn in their dinners rather than chicken or hamburger. Judaism may not eat meat and milk together, so to cook the rice in milk and chicken together may not be eaten. Vegan’s won't eat any creature item. During that time the infant will get all the more then their 5 every day which gives all the more then enough supplements to the kid, they will get their sugars from the oat, porridge and infant rice. Dairy from the milk and yoghurts. Coeliac implies that individuals have narrow mindedness to wheat, so there would fill in for bread, or any wheat items. Nibble Approx 10am 4 Blue berries with infant porridge in an infant bowl Lunch approx 12:30pm Equation or bosom milk Infant rice (2 table spoons) with new vegetables and slashed up chicken Little infant yogurt or little bit of cheddar A large portion of a banana mellowed. Nibble approx 3pm Equation or bosom milk followed by stripped and slashed grapes Tea approx 5pm Shepard’s pie with no additional salt sauce, with finely slashed vegetables. Bosom or equation milk Dessert for pudding Before bed nibble 7pm Recipe or bosom milk 24 HOUR MENU FOR A CHILD AGES 7 YEARS Breakfast Porridge made with milk with jam on top Drink of milk or water Bunch of raspberries DIETARY REQUIREMENTS Lactose narrow minded kids, will be given an elective like soy milk on medicine by the specialists. Veggie lovers ordinarily Rastafarians, would have supplements like tofu or quorn in their dinners rather than chicken or hamburger. Judaism may not eat meat and milk together, so to cook the rice in milk and chicken together may not be eaten. Vegan’s won't eat any creature item. Coeliac implies that individuals have prejudice to wheat, so there would fill in for bread, or any wheat items. The youngster will get their 5 every day from the raspberries, blueberries, broccoli, tomato, onion, spinach, cauliflower, and so on this gives supplements. The youngsters will get calcium from dairy items, for example, milk or cheddar, so individuals with narrow mindedness can have a substitute. Tidbit Blueberry and banana milkshake, which contains milk, blueberries and banana. Lunch Chicken pasta with a cream sauce with broccoli, tomato, onion and spinach blended in with the chicken and pasta Drink of water or milk Tidbit Plain yogurt and drink of water Tea Shepard’s pie with broccoli, carrots and cauliflower. No additional salt sauce Drink of water and frozen yogurt for pudding.

Should Kids Get an Allowance free essay sample

Today, I’m going to talk about whether it’s a smart thought to give kids a stipend? Above all else, I’m a child and also, I love cash. My answer is completely yes †it’s an extraordinary thought to give kids a remittance. What is a recompense? It’s cash given to a youngster all the time by a parent or a gatekeeper. The cash can be utilized to go towards something explicit or left to the youngster to choose how they need to spend it. Research has indicated that kids who find out about cash the board at an early age will in general be increasingly fruitful as grown-ups. Recompenses offer kids the chance to rehearse math aptitudes to find out about taking care of and overseeing cash to get sparing and spending and to find the nuts and bolts of planning I am certain we have all observed children kicking and shouting, asking their folks to get them things at the store? In the event that you haven’t, simply stroll into a Toys R Us on a Saturday. We will compose a custom article test on Should Kids Get an Allowance or then again any comparative theme explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page Children know whether they make a complain and make a scene, there is a decent possibility they will get what they need. These are kids who don’t comprehend the estimation of cash. At what age should guardians begin giving their children a recompense? Studies appear, in the event that you start at age 5 or 6, kids are mature enough to comprehend the contrast among need and need. They are additionally mature enough to be instructed how to keep their cash in a protected spot. Presently the central issue what amount of recompense should a kid get? In the event that it were up to me, I’d state $100 month. In any case, a typical dependable guideline is giving 50? to $1. 00 every time old enough. For instance, a nine-year-old gorgeous kid like me would get $4. 50 to $9. 00 every week. Just on the off chance that you’re pondering, I get $4. 50 per week. Before giving a youngster a remittance, guardians and kids ought to build up some standard procedures. For instance, a composed understanding is a decent method to begin. Guardians can state the amount they are going to give their youngster and at what interims (ie. week by week, every other week or month to month). A little tip for guardians, give remittances on a Sunday as opposed to a Friday. This will keep us from spending our remittance right away. My folks and I thought of a recipe for my recompense: I contribute 30% and save that aside for University (simply incase I don’t get a grant for swimming). I spare 30% for momentary objectives (like a Nintendo DS game) I burn through 30% on whatever I like The last 10% goes towards a cause of my decision Some of us kids are going to purchase senseless things with our cash. As guardians, you need to let us commit errors and gain from them. All things considered, committing errors now with limited quantities of cash is obviously superior to if we somehow happened to commit comparable errors when we’re more seasoned. A few guardians may state, â€Å"we can’t bear to give a remittance to our kids†. To those guardians, I pose 2 basic inquiries: 1. Do you right now purchase toys, hockey cards or even sweets or popcorn at the skating arena for your children? 2. What amount do you think you spend week after week on these sorts of things? You’ll be astonished how much you’re right now providing for your children without knowing it. In addition, in the event that you keep on purchasing things for us, you’re not showing us anything. A remittance gives us an open door for hands-on understanding to completely comprehend the estimation of cash. All in all, is it a smart thought to give kids a recompense? My cash says yes.

Waterfall model

The great model of programming advancement was the Waterfall model, which considered the procedure as advancing through a progression of stages from prerequisites examination through particular, structure, coding, testing to documentation and upkeep. Each stage was finished before the following was begun. The nonattendance of any critical cycle between the various stages has prompted the surrender of this model. The stages included were: - Practicality: Is the venture in fact, operationally, monetarily and legitimately doable? The attainability study is utilized to decide whether the undertaking ought to stretch the go-beyond. In the event that the undertaking is to continue the possibility study will create a venture plan and spending gauges for the future phases of improvement. Investigation: Gather the prerequisites for the framework. This stage incorporates a point by point investigation of the business needs of the association. Plan: This spotlights on elevated level structure (what projects are we going to need and how are they going to collaborate), low-level plan (how the individual projects are going to work), interface structure (what are the interfaces going to resemble) and information structure (what information are we going to require). Execution: The structures are converted into code. PC projects might be composed utilizing an ordinary programming language to a fourth era language (4GL) or an application generator. Test: The framework is tried. Typically programs are composed as a progression of individual modules - these ought to be liable to separate and point by point test. The framework is then tried in general - the different modules are united and tried as a total framework. The framework should be tried to guarantee that interfaces between modules work (joining testing), the framework takes a shot at the planned stage and with the normal volume of information (volume testing) and that the framework does what the client requires (acknowledgment/beta testing).

About Role Of Emotional intelligence - Free Essay Example

Emotional intelligence is understanding the feelings of others, understanding your own feelings, and using those understandings to approach situations in a thoughtful manner. One of my strongest emotional skills is empathy, where I can understand what others are feeling and what they are going through. If someone is feeling down I can help them because I understand what they are going through. This skill makes me a better person because I can help people through difficult situations.If you can understand the feelings of other people, you can do a better job because people will come to you in tough situations and with their problems. People with high emotional intelligence generally have a better chance of success, because they can understand the feelings of others and can help redirect them to a positive outcome. Within families, high emotional intelligence allows family members to understand each other and avoid or solve conflicts. At work, high emotional intelligence can help solve conflicts and problems because you understand how others are feeling and what they are going through. In the military, emotional intelligence can help resolve conflicts and push teams to successful outcomes. Amongst friends, high emotional intelligence helps you understand what friends are going through and lets you help them find solutions. Within relationships, emotional intelligence helps you understand your partners position, strengthens the relationship, and lets you talk through difficult situations. If you understand emotional intelligence, you can be more successful and help more people.One of my strongest emotional skills is empathy, where I can understand what others are feeling and what they are going through. If I can understand their feelings, and if they are going through a tough situation, I can help in a lot of ways. I can be there for emotional support, as a good listener, and to provide helpful feedback. Empathy is the ability to feel and understand another persons emotions, and to be able to put yourself in that persons position. Overall, I believe empathy helps me be a better friend, partner, student, and family member.I believe an awareness of my emotional intelligence makes me a better person. My emotional skills help make me a better classmate and student. Emotional intelligence helps me solve problems with reduced conflict, and emotional intelligence helps me support others in their times of need. Emotional intelligence provides greater self-awareness, where I can be more in tune with others around me. My emotional skills also allow self-regulation, where I can keep my emotions under control in difficult situations. Emotional intelligence also provides internal motivation to be successful at work, school, and relationships. Lastly, emotional intelligence provides social skills to help in challenging situations.An example of my emotional intelligence involves my friend Mary. She was considering dropping out of high school, because her grades were poor and her parents were giving a hard time. She talked with me about her situation, and at first I did nothing but listen. She talked for many hours, and just by my listening and demonstrating empathy, she said she felt much better.Mary and I then wrote a pros and cons list regarding her dropping out of school. It turns out the pro list was very short and only included items such as no further hassles from parents and no more homework. The con list was much lengthier, and included difficulties finding good job, missing friends, will miss many big school events, and many other items. Mary decided she wanted to sleep on her decision. The next day we talked again, and she decided she wanted to stay in school. She said that quitting school would be a hasty and shortsighted decision, and finishing high school would provide her with much better options in life. Im very happy to say that Mary eventually finished high school, and now she is a Private in the U.S. Army. She credits our long conversation, and the empathy I demonstrated, in helping her make this good decision.In conclusion, emotional intelligence is understanding the feelings of others, understanding your own feelings, and using those understandings to approach situations in a thoughtful manner. My strongest skill is empathy, where I can understand what others are feeling and what they are going through. I believe this skill helps me understand what others are going through in difficult situations. Emotional intelligence helps me be a better person, because I can understand others circumstances and emotions . Overall, emotional intelligence is an important part of my life, and something I will work to understand and improve over my lifetime.

Starbucks Final Case Study Essay - 3803 Words

Final Case Study and Strategic Plan: Starbucks’ Global Quest BUS 402 Strategic Management Business Policy Executive Summary Here at Starbucks, we have had a very rewarding year thus far, and have been very successful since the beginning of our journey. As a matter of fact when you mention the name, Starbucks, people quickly think about that wonderful aroma and taste that is associated with the Starbucks’ name. This is truly what we are trying to create, a partnership with our customers, employees, and shareholders. One article suggests that â€Å"Starbucks Coffee Company is the leading retailer, roaster and brand of specialty coffee in the world. In addition to its retail locations in North America, Europe, the†¦show more content†¦Ã¢â‚¬Å"Starbucks Corporation† http://www.mhhe.com/business/management/thompson/11e/case/starbucks-2.html). From the very beginning, Starbucks wanted to be different from other firms; we wanted to create a friendly atmosphere, one where we felt closeness with our customers. â€Å"Our mission is to inspire and nurture the human spirit-one person, one cup, and one neighborhood at a time† (http://www.starbucks.com/about-us/our-heritage). There are numerous strengths present which are highly responsible for the upward direction that Starbucks is moving toward. Starbucks is the leading retailer of specialty coffee with a strong brand name image that is associated with high quality and customer loyalty. Not only can Starbucks be found all over the United States, but we have now globalized and are welcome in most countries. Our sales and services have made us land on the Fortune 500 list several times. We are truly committed to their customers and recognize their employees as partners which have made Starbucks a great place to work. Economic Assessment The economy has definitely made it tough for us; in 2008 we felt the pressures from the recession but has since made some adjustments. However, since that time, we have once again made it to be a top competitor in the coffee business. Because there are not many other organizations who can offer what we can offer is great for business. Additional products have been added to the list ofShow MoreRelatedStarbucks Final Case Study4310 Words   |  18 Pages CASE STUDY: STARBUCKS CORPORATION (SBUX) Frank Mabson BUS 411: Strategic Planning Professor Oma Lopes Midway College - Online Historical Background The name Starbucks came from a character that was chief mate aboard the Pequod in the novel Moby Dick by Herman Melville (Rolph, 2012). Originally, the name for the company was Pequod until one of the original co-owners vetoed it and agreed on the name Starbucks instead. Now, we associate the name Starbucks with the companyRead MoreAshford Mgt 330 Entire Course (Management for Organizations)1371 Words   |  6 PagesWeek 1 DQ 2 Company Evaluation MGT 330 Week 2 Case Study Starbucks’ Structure MGT 330 Week 2 DQ1 Structure for Conglomerates MGT 330 Week 2 DQ2 Classifying Structure MGT 330 Week 3 DQ 1 Legal Aspects of Staffing MGT 330 Week 3 DQ 2 Bias in Performance Appraisal MGT 330 Week 4 DQ 1 Theories of Motivation MGT 330 Week 4 DQ 2 Productivity Management MGT 330 Week 5 DQ 1 Steps of Control MGT 330 Week 5 DQ 2 Changes in Management MGT 330 Week 5 Final Paper MGT 330 Week 1 DQ 1 Surf Shop Comparison Read MoreStarbucks Case Study Essay1591 Words   |  7 Pagescoffee, intimate service, and ambient atmosphere. Starbucks worked closely with growers in Africa, South and Central America, and Asia-Pacific regions to insure the quality of its product. Starbucks called all employees partners and worked hard to train them with the skills necessary to best serve the customer. The atmosphere at Starbucks was crafted after the European-style espresso bar. The company goal was to create ambience through the Starbucks experience and by making the area comfortableRead MoreStarbucks Corporation ( Loxcel Starbucks Map, 2016 Essay1207 Words   |  5 Pages STARBUCKS SATISH SARAVANAN VEERAVELU Northwest University: International Business BUSM 6123 11/1/2016 Professor Larry Walker â€Æ' Starbucks Corporation (Loxcel Starbucks Map, 2016) is an American coffee company and coffeehouse chain founded in Seattle, Washington in 1971. It operates 23,768 locations worldwide, including 13,107 in the United States, 2,204 in China, 1,418 in Canada, 1,160 in Japan and 872 in South Korea (as of Jan 8, 2016). 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The professional management and strategies used by Howard Schultz made the company globally successful. The result of his efforts lead to the expansion of stores from 400 in US to 4700 inRead MoreMGT330 Case Study Starbucks Structure w1237 Words   |  5 Pagesï » ¿ Case Study: Starbucks’ Structure Cynthia Duff MGT330: Management for Organizations Instructor: James Worsley October 13, 2014 Case Study: Starbucks’ Structure Starbucks Coffee, we all know the name and most love the coffee and atmosphere it brings to our daily lives. Starbucks started out like most organizations a small coffee shop in 1971 in Seattle’s historic Pike Place Market and grew. This small shop started out as a single owner who the employees answered to which is known as departmentalizationRead MoreMarketing Analysis of Starbucks1182 Words   |  5 Pagesessential to the success of any company. A company may have an ideal product, but without proper positioning, identification of a target market, and a proper marketing plan a company would not be able to successfully market its products to consumers. Starbucks has been successfully able to convert an activity carried out at home to a commercial success through proper implementation and execution of its strategic intent. The firm has been able to convince consumers that its stores provide more than justRead MoreStarbucks : Just Who Is The Starbucks Customer1085 Words   |  5 PagesStarbucks’: Just Who Is The Starbucks’ Customer? Case Study Introduction: Starbucks started out in Seattle by three friends who were passionate coffee lovers. The small coffee shop became an instant hit with the locals. It sold the finest coffee and satisfied the thirsty community and by 1980, after less than a decade since its inception, it had become Washington’s biggest coffee master. The unusual coffee shop caught the attention of an Italian; Howard Schultz, who saw a lot of potential in itRead MoreUndertaking An Observation. Over The Years, I Felt That981 Words   |  4 PagesUndertaking an Observation Over the years, I felt that the Starbucks in Allentown seems like a meeting a place for all ages. Why is that though? Before I began this assignment, my hypothesis was that people stay longer in Starbucks because the layout increases customer interactions. On Saturday, February 11, 2017 between 9:00 AM and 9:45 AM, I completed my observation at the Starbucks Cafà © in Allentown, Pennsylvania. The Starbucks coffee shop is located on Tilghman Street in Allentown, PA is

The Philippine National Police - 8266 Words

Philippine National Police ( PNP ) The Philippine National Police or PNP is the national police force of the Republic of the Philippines with a manpower strength of 113,928 as of end-July 2007. It provides law enforcement services through its regional, provincial, municipal, district and local police units all over the islands. Created by virtue of Republic Act 6975, otherwise known as the â€Å"Department of the Interior and Local Government Act of 1990, the PNP came into being on January 29, 1991, at Camp Crame, Quezon City, when the Philippine Constabulary and the Integrated National Police were retired as mandated by law. Vision The Men and Women of the PNP are committed to a vision of a professional, dynamic and highly motivated†¦show more content†¦It was set up by virtue of Organic Act No. 175, enacted by the Second Philippine Commission on July 18, 1901. The Constabulary then was composed of six thousand men led by American officers and former members of the Spanish Guardia Civil. Under close American direction and control, it functioned as a military organization. Since its formation, the Constabulary had been primarily discharging police law enforcement and public safety functions. Its officers and men had served with distinction both in the field of law enforcement and in combating violence and lawlessness, and in various aspects of public service. There was even a time in history when they performed the duties of teachers, sanitary inspectors, midwives, doctors and foresters. The Philippine Constabulary was mandated as a civilian organization on March 15, 1945 when it was placed under the general supervision of the Interior then later transferred to the Secretary of National Defense on March 30, 1950. The Secretary of Interior had supervision over the Constabulary as early as January 13, 1939 until the outbreak of World War II. As an insular police force, the officers of the Constabulary carried the civilian title of â€Å"inspector.† Its peacekeeping duty was limited to areas where military rule had been lifted. The Constabulary At War The participation of the Constabulary in the dark years of the Second World War began upon President Roosevelt’s declaration of a state of emergency in the United States. ManilaShow MoreRelatedA Bloody Clash Of Philippine National Police1504 Words   |  7 PagesEvents On 25 January 2015 a bloody clash transpired between Philippine National Police (PNP)-Special Action Force (SAF) troopers, the Moro Islamic Liberation Front (MILF), and Bangsamoro Islamic Freedom Fighters (BIFF) forces leaving 44 police commandos dead. It was believed a high valued target (HVT) MILF leader Zulkipli Bin Hir of Malaysia, also known as Marwan was killed as a result of operation. (Kabiling, 2015) (Recuenco, 2015). 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He was recognised internationally for the model that includes Power Distance, uncertainty avoidance, individualism vs collectivism and Masculinity vs Femininity. The Dimension of Hofstede that is the basis of this report is uncertainty avoidance. Uncertainty

Case Study Solution about Astro Incorporated Financial Investments

Questions: Case I Astro Incorporated Financial Investments Astro Incorporated ("the Company" or "Astro"), incorporated in Delaware, is principally engaged in the manufacture and sale of clothing. The Company has three lines of business: (1) outerwear, (2) t-shirts, and (3) tank tops. Astro was extremely successful in its early years when it partnered with colleges and universities to create outerwear, t-shirts, and tank tops for athletes, students, and alumni. This partnership also enabled Astro to hire a group of college graduates with a proven track record and a passion for investing in the stock market. Together, Astro and these graduates created a new investment department in 2014. Astro management set aside a portion of the previous years' profits for the investment department to invest in equity and debt securities for the Company. Astro has six investments remaining in the department's portfolio as of December 31, 2014. Astro classified all equity and debt securities as either available for sale or held to maturity under the Company's investment policy. The accounting department is preparing financial statements for the fiscal year ended December 31, 2014, and the auditors have asked Astro whether any of its investments are other-than-temporarily impaired. The CFO of Astro needs to present the investment department's financial results at the next operating committee meeting so the committee can decide whether to continue the investment program and if so, determine the amount of funds that should be allocated. In looking at the accounting records provided by the accounting department, the CFO is beginning to question the investment department's expertise because all investments have declined in value relative to each investment's original purchase price. The accounting manager compiled the following information about each of the investments in order to determine whether the investment is other-than-temporarily impaired as of December 31, 2014. 1. Astro purchased 11 shares of Happy New Year Co. stock on January 3, 2014, at $20 a share to celebrate the new year and classified its investment as available for sale. In March, the share price dropped to $15, and from April through November the price remained steady between $14.75 and $15.25 per share. On December 31, 2014, the price was $15. Astro management does not believe the decline in price to be permanent and has asserted that it does not intend to sell this investment in2. On November 11, 2014, Astro purchased notes of Beary Beary. As of December 31, 2014, the amortized cost of the debt security is $95 and the fair value is $88. Although Astro's investment committee established a policy requiring the sale of this security when the fair value declines below $90, Astro still held the investment on December 31, 2014.3. On September 20, 2014, Astro purchased bonds issued by Buy-A-Lot Company with an amortized cost of $100 and a fair value of $88 as of December 31, 2014. In D ecember, SP upgraded the credit rating of Buy-A-Lot Company from BBB to BBB+. Management has asserted it does not intend to sell this investment in the future.4. On March 25, 2014, Astro bought 50 shares of March Madness Incorporated stock at $100 a share, classifying its investment as available for sale. In August, the price of the stock decreased to $70, and from September through November, the stock price fluctuated between $65 and $75. As of December 31, 2014, the price of the stock was $72. On January 31, 2015, the date the Company's financial statements are issued, the price of the stock went up to $75.5. Astro purchased bonds issued by Tohoku Toys on February 9, 2014. The bonds have an amortized cost of $25 and a fair value of $5 as of December 31, 2014. Tohoku Toys is going through a restructuring because it was significantly affected by a severe earthquake in April 2014. Astro does not believe that the restructuring will ultimately be successful. 6. Astro holds a debt secur ity issued by Chatterbox with an amortized cost of $100 and a fair value of $90 as of December 31, 2014. The present value of the cash flows Astro expects to receive, taking into consideration the credit quality of Chatterbox, discounted at the security's original effective interest rate is $92 as of December 31, 2014. Astro intends to sell this security. Required: A For the following investments, determine if Astro should record an other-than- temporary impairment as of December 31, 2014, and if so, for what amount:a. Happy New Year Co.b. Beary Beary.c. Buy-A-Lot Company.B. Assuming Astro has determined its investment in March Madness Incorporated stock is other-than-temporarily impaired, how much should be recorded as an impairment charge as of December 31, 2014? (show calculation)C. Assume the same facts as in 2 above, but that Astro has not yet determined whether an impairment exists or the amount of any possible impairment. For March Madness Incorporated, would Astro still conclude that the investment is other-than-temporarily impaired, and would the impairment charge as of December 31, 2014, be different if the stock price at issuance of the financial statements (i.e., as of January 31, 2015) was $95 and not $75?D. For Tohoku Toys, determine if Astro should record an other-thantemporary impairment as of December 31, 2014.E. For Chatterbo x, what amount should be recorded as the other-than-temporary impairment as of December 31, 2014? Does the answer change if Astro does not intend to sell the security and it is not more likely than not that it will be required to sell the security? Answers: A. Happy New Year Co. stock: as per the Accounting Standards Codification 320, when the decision of whether the equity security is temporarily impaired or not, the following has to be taken into account: Whether its fair value is below cost Whether this fall in the fair value has been in existence of a longer period of time The financial position of the issuer has deteriorate dover time and it has been experiencing problems The issuer is facing the issue of going concern and the same has been stated in the auditors report. The fall in the value is due to some of the specific reason The dividends have bene reduced or eliminated The changes in the tax laws, regulations or the other governmental policies have impacted the issuer Keeping in mind the above stated points, the shares of the company have a fair value that is lower than what they were purchased for and the fall has been in place for quite some time now. Also, there is no specific reason for the fall, therefore, the investment will be treated as to be other than temporarily impaired. Beary Bear debt security: as per the ASC 320, any debt security whose fair value is lesser than its amortized cost is said to have been impaired. For the entity to impair its investment, it has to consider whether it has the intention to sell the asset. For determine that, it has to consider all the available evidence such as the following: The entity or its agent has approved the sale of the security The entity directed it to sell the security The security is the part of the securities of the entity and has identified the same for sale The security is sold shortly after the date of the balance sheet. In case the intention of the entity to sell does not exist, then the factors like the requiring the entity to sell the security and the probability of the factors that occur during the anticipated recovery period will be taken into account. If the entity does not sell the security, then it is more likely that it will be required to sell an impaired debt security, then other than temporary impairment exists and the amortized to be impaired will be Fair value minus the amortized value of the debt security. Therefore the notes of Beary should have been sold but were not, therefore the fall in the value will be treated as the other than temporary impairment. (IAS 320, 2015) Buy a lot company: (FASB 325) Debt Security is defined as the security that represents the creditor relationship with the entity. And will include all the following: Preferred stock is expected to be redeemed by the issuer or at the option of the investor S. Treasury securities S. government agency securities Municipal securities Corporate bonds Convertible debt Commercial paper All securitized debt instruments, such as collateralized mortgage obligations and real estate mortgage investment conduits Interest-only and principal-only strips. (Law resource, 2015) As per the ASC 320, any debt security whose fair value is lesser than its amortized cost is said to have been impaired. For the entity to impair its investment, it has to consider whether it has the intention to sell the asset. For determine that, it has to consider all the available evidence such as the following: The entity or its agent has approved the sale of the security The entity directed it to sell the security The security is the part of the securities of the entity and has identified the same for sale The security is sold soon after the date of the balance sheet In case the intention of the entity to sell does not exist, then the factors like the requiring the entity to sell the security and the probability of the factors that occur during the anticipated recovery period will be taken into account. If the entity does not sell the security, then it is more likely that it will be required to sell an impaired debt security, then other than temporary impairment exists equal to the difference between the fair value and the amortized cost of the debt security. Therefore the bonds of Buy a lothave been asserted to as not being held for investment, therefore the fall in the value will be treated as the other than temporary impairment. B. The following is the calculation of the impairment charge: $(100-72)50 = $1,400 This is in light of the FASB 325, In case the intention of the entity to sell does not exist, then the factors like the requiring the entity to sell the security and the probability of the factors that occur during the anticipated recovery period will be taken into account. If the entity does not sell the security, then it is more likely that it will be required to sell an impaired debt security, then other than temporary impairment exists equal to the difference between the fair value and the amortized cost of the debt security. C. The revaluation is done as on the date of the balance sheet which is December 31 and even if the price of the stock has risen after it but fallen as on the next balance sheet date, there is an impairment loss. Hence, the calculation will be as under: $(100-72)50 = $1,400 D. As per the Accounting Standards Codification 320, when the decision of whether the equity security is temporarily impaired or not, the following has to be taken into account: Whether its fair value is below cost Whether this fall in the fair value has been in existence of a longer period of time The financial position of the issuer has deteriorate dover time and it has been experiencing problems The issuer is facing the issue of going concern and the same has been stated in the auditors report. The fall in the value is due to some of the specific reason The dividends have bene reduced or eliminated The changes in the tax laws, regulations or the other governmental policies have impacted the issuer Keeping in mind the above stated points, the price of bonds of Tohoku Toys fell due to the natural disaster that took place. Therefore, the investment will be treated as being temporarily impaired. E. The amount to be recorded must be $(100-90). In case, the business decides to sell the securityor it is more likely than not that it will be forced to do so before, then there will be a recovery of the amortized cost of the security and the loss of the earnings must be recognised. But in case, the business does not intend to sell the security and it is more likely than not that it will not have to do so, then a separate impairment will have to be made for the credit loss. Once the impairment is done, the amount becomes the new amortized cost ($90) and then no upward recording in the price can be done. Hence, the security can in no case be recorded as impairment at $92. The amount of $(92-90) can only be treated as the interest income. (Accounting tools, 2015) References: Accountingtools.com, (2015). The other-than-temporary impairmentconcept - Questions Answers - Accounting Tools. [Online] Available at: https://www.accountingtools.com/questions-and-answers/the-other-than-temporary-impairment-concept.html [Accessed 2 Mar. 2015]. Law.resource.org, (2015). 325 Investments Other. [Online] Available at: https://law.resource.org/pub/us/code/bean/fasb.html/fasb.325.2011.html [Accessed 2 Mar. 2015]. www.iasplus.com, (2015). IAS 320. [Online] Available at: https://www.iasplus.com/en/publications/us/financial-reporting-alerts/2013/fra-13- [Accessed 2 Mar. 2015].