...Este caso nos habla de una Corporación llamada Cocunut Telegraph, la cual desarrolla y provee servicios de facturación a clientes especializados y administración de programas y sistemas. Ofrecen un sistema en particular llamado, “Volcano System”, el cual consiste de equipos y programas integrados. Además, este funciona únicamente con el programa que ellos ofrecen. El 1ro de febrero de 2012, Coconut hizo un acuerdo, con Buffett Worldwide, Inc, sin derecho a regresar el mismo, por la suma de $12,000.00, por un servicio de restaurante. Este consistía en entregarle el “Volcan System” y ofrecerle un año de servicio para el soporte de clientes de contrato (PSC), el cual comenzaría el 1 de marzo de 2012. Coconut determino registrar los precios de venta relativos independiente, por el contrato que hizo con Buffett de la siguiente manera: (1) “Costumer management system” por $12,000.00 y, (2) “One year of PCS” por $2,000.00. Por otro lado, en Mayo 1ro, Coconut realizo un segundo contrato con la compañía para ofrecerle capacitación del sistema, y un año adicional para el servicio de apoyo. Esta vez, Buffett pago por estos servicios adicionales la cantidad de $4,500.00, de lo cual Coconut registro el precio de venta por la capacitación de $3,000.00 y, por un año más de soporte, la cantidad de $2,000.00. Cuando se realizo este segundo contrato, ya se había entregado el sistema y cumplido con todos los acuerdos estipulados en el primer contrato. Ya para el 1ro de junio de 2012, entraría...
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...Maria Jarvio 11/23/2015 Coconut case 1) According to standard 935-605-15-04 one of the criteria that this subtopic does not apply is “software components of tangible products that are sold, licensed, or leased with tangible products when the software components and nonsoftware components of the tangible product function together to deliver the tangible product’s essential functionality.” This is the case with the Volcano system. Which must be sold with the software since it is necessary for the Volcano system to function as intended. Therefore this scope does not apply to this situation. 2) According to standard 25-60-04 says that any separate unit of accounting in an arrangement is required to be recorded at fair value and the amount allocated to that unit of accounting shall be its fair value. Each unit of accounting shall be recorded in a straight line basis. Volcano system: 12,000/14,000*12,000=10,286 One year PCS: 2,000/14,000*12,000=1,714 12,000 2 months DR deferred revenue 286 CR revenue 286 Revenue recognized for product: (10,286) deferred revenue April 30, 2012: 1,429 Revenue recognized for PCS: (286) (1,714-286) Total 10,571 3) According to section 935-605-55-4. These arrangements should be classified as one multiple element arrangement. This section gives factors that might indicate the contract should be classified this way. These are: a) Contracts are negotiated within a short timeframe of each...
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...Trueblood Case 14-3: Coconut Telegraph Brett O’Baker 9/14/15 Facts: * Coconut Telegraph Corporation (Coconut) is a developer and provider of specialized customer billings and management software and systems * On February 1, 2012, Coconut entered into an arrangement with Buffett Worldwide Inc. (Buffett) to deliver the Volcano System and provide one year of post-contract customer support (PCS) beginning March 1, 2012. * Buffett paid $12,000 on February 1, 2012, for the Volcano System and the related PCS. On May 1, 2012, and in a separate contract, Coconut agreed to provide Buffett with (1) training services on the customer management system and (2) an additional year of PCS. * Under the terms of this agreement, Buffett immediately paid consideration of $4,500 for the additional services. 1. Is Coconut’s February 1, 2012, arrangement with Buffett within the scope of ASC 985-605? Per ASC 985-605-15-3c, the software and software-related elements of arrangements that include software that is more-than-incidental to the products or services in the arrangement as a whole are within the scope. Indicators that software is more-than-incidental to the products or services in an arrangement as a whole include (but are not limited to): 1. The software is a significant focus of the marketing effort or is sold separately. 2. The vendor is providing post-contract customer support. 3. The vendor incurs significant costs that are within the scope of Subtopic 985-20...
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...Submitted to: Ma’am Lea Lilibeth Emata Date: March 11, 2011 “SAPAL” IN RESTRAINING WEEVIL IN THE STORAGE OF LEGUMINOUS SEEDS Researchers: Myles C. Albasin Ria Faye P. Paderanga Research Adviser: Ma’am Lea Lilibeth Emata Xavier University High School Ateneo de Cagayan ____________________________________________________________________________ ABSTRACT This investigatory project was conducted primarily to determine the effectiveness of “Sapal” in restraining bean weevil for longer storage of leguminous seeds. Simple process was undertaken. The materials were prepared before performing the experiment. The 150 grams of mongo seeds were used as the experimental set-up and 150 grams for control set-ups. One piece of mature coconut was grated and dried, 75 grams of “Sapal” was mixed with 150 grams of mongo seed, and also with 150 grams of string bean seeds. The ratio of mixing was 2:1 seeds and “Sapal”. After mixing, it was placed in separate sieves and allowed to dry under the sun for 6 hours. Then, the experimental seeds were placed in separate jars properly labeled; likewise with the jars of the control separately placed and also properly labeled. The bottles were kept in a cabinet seed bank safe to avoid being accidentally destroyed by people and animals. The seeds were observed weekly and whatever observations noticed for a period of one month were recorded. Result of the study showed that using “Sapal” as Weevil Repellant in Storing String Bean and Mongo Seeds...
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...Menu Sinigang - Pork Sinigang or Sinigang na Baboy is a sour soup native to the Philippines. This particular soup dish uses pork as the main ingredient though beef, shrimp, fish, and even chicken (this is known as sinampalukang manok) can be used. Bony parts of the pig known as “buto-buto” are usually preferred for this dish. These parts can be either of the following: pork neck bone, chopped spare ribs, chopped baby back ribs, and pork belly. Sometimes pork kasim and pigue (pork ham) are also used. Bicol Express - Is a popular Filipino dish which was popularized in the district of Malate, Manila but made in traditional Bicolano style? It is a stew made from long chilies (siling mahaba in Tagalog, lada panjang in Malay/Indonesian), coconut milk, shrimp paste or stockfish, onion, pork, and garlic. It is said to have been inspired by the fiery Bicolano dish gulay na may lada, which is nowadays presented as one of the many variants of Bicol Express. Bicol Express was named after the passenger train service[ from Manila to the Bicol region, a region in the Philippines famous for its spicy cuisine. Pinakbet - Pinakbet is a tasty vegetable dish made-up of different fresh vegetables, pork, and shrimp paste. This Pinakbet Recipe is a variation of the popular Tagalog version of this dish, Pakbet Ilokano that originated from the Ilocos Region. Limay Menu Nilagang Baboy - Every culture has its version of boiled meat and vegetables. So I...
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...Authenticity The power print presentation was created by this author using information from various recent scholarly articles and nursing books. The pictures were mostly taking from google search and insert into the presentation. The pictures were carefully chosen to attract the audience attention. This author chose mostly funny pictures since it tends to offend less but the audience will still receive the message. All the pictures are related to the topic and will help the audience to remember sensitive information. Some people learn better when they have a picture that they can see. Since diabetes does not apply to one gender or ethnic group, this author avoids unnecessary or inappropriate socioeconomic, racial, or sexual references. Although the author made the reference to age as diabetes type I is usually detected in the younger population, and diabetes type two is seen in people over thirty. Breadth The content was outlined in an orderly way so the audience can easily understand what exactly diabetes is, follow by the risk factors. Knowing that you are in danger of developing diabetes will help you to look for the sign and symptoms. After learning about the disease, the risks, and sign and symptoms, it is important to know about the complications that can arise if the necessary measure is not taking to manage the disease. The authors will then teach about how to handle diabetes. A reference page will be provided at the end of the presentation. The author will emphasize the...
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...CHAPTER 1 INTRODUCTION As the demand of Food Industry continues to upsurge at the present time, people as the consumers tend to explore for a unique food outlet which can offer products suitable to their taste and preferences. Since meals on the go are nothing new in the Food Service Industry, there is an outgrowing demand of people who are looking for healthy, “Home- Cooked Meals” and finding them outside their traditional way of eating. Food that is flavorful and healthy is making the grade, which explains why ethnic or native meals are among top home meal replacement preferences. Hence, Food chains are becoming popular already. Considering this fact, the proposed business is entitled “Harampangan ha Sinirangan”, this has the quickness of the service in fast-food chains and the convenience that most upscale restaurants gives to its customers and top it all with meals and delicacies that are inspired by purely Eastern Visayas Cuisine. The local residents and tourists as the major target beneficiaries, tend to discover a place where to gather, relax, enjoy and eat something new. Having these ideas, the proposed business would be a place that would cater with that needs and wants. It would be first Food Outlet that would offer purely native meals and delicacies. The proposed business would be situated at Real Street, Sagkahan Tacloban City. It is therefore accessible and is located near with the prospective target consumers. The proposed business would not only...
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...ACCEPTABILITY OF AVOCADO AND YOUNG COCONUT MEAT AS HEALTHY SMOOTHIE Jo V. Ambat Annie Grace A. Bustamante Nico Braselle Casaña Raymond M. de Taza Manche P. Pere A research study presented to the faculty of Home Economics, Vocational and Technical, Education Department, College of Education, Cavite State University, Indang, Cavite in partial fulfilment of the requirements in HRML 24- Research I. Prepared under the supervision of Dr. Editha G. Reyes 1. INTRODUCTION The avocado is colloquially known as the Alligator Pear, reflecting its shape and the leather-like appearance of its skin. Avocado is derived from the Aztec word "ahuacatl". Avocados are the fruit from Persea americana, a tall evergreen tree that can grow up to 65 feet in height. Avocados vary in weight from 8 ounces to 3 pounds depending upon the variety. There are dozens of varieties of avocadoes. The rich and creamy Hass variety is the most popular type of avocado in the United States, and 95% of all avocados grown in the United States are produced in California, original home of the Hass variety. They are generally available throughout the year, they are the most abundant and at their best during the spring and summer in California and in October in Florida. While avocados are technically fruits, we have categorized them here as vegetables since this is how they are usually considered from a culinary perspective. Avocados can make a great base for a high-energy smoothie that will satisfy you and...
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...Agricultural Development Corporation Category Activity Description Agro-Industry/Agriculture Performance Testing- Performance Testing is the principal method used to Beef cattle identify high ranking individuals within a breed through the identification of such individuals within a herd. This systematic method will enable an increase in the rate of genetic improvement in the traits being measured. Newly weaned (average 8-10 months) bull calves are placed in a 140-day trial and given equal opportunity to perform through a uniform feeding and management regime. Record of economically important traits, adjusted 210 day weight, average daily gain adjusted 400 day weight and weight per day of age on all animals are systematically maintained. These records when statistically analyzed are used as the objective measures (indices) in selecting replacements and eliminating poor producers. 48 Caribbean Agricultural Research and Development Institute Category Activity Description Agro-Industry/Agriculture Animal Production and Sam Motta's Goats and Sheep Demonstration and Marketing Systems Training Centre Animal Production and Hounslow Goats and Sheep Demonstration and Training Marketing Systems Centre Animal Production and Small Ruminant Production and Marketing Systems Marketing Systems Development Crop Production and Marketing Systems Livestock Feeds and Feeding systems Enhanced Hot Pepper Production Feeding Systems development for ruminants Education/Research PROCICARIBE...
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...THE USE OF BIOMASS WASTES TO FABRICATE CHARCOAL SUBSTITUTES IN KENYA Feasibility Study forming part of the Shell Foundation-supported project on charcoal briquetting in Kenya March 2004 Chardust Ltd. P.O. Box 24371 Nairobi and Spectrum Technical Services P.O. Box 69993 Nairobi Executive Summary This study was designed by Chardust Ltd. and implemented jointly by Chardust and Spectrum Technical Services, a Nairobi-consulting firm. The aim was to determine the viability of producing briquetted charcoal fuel from biomass wastes in Kenya. The study was funded by the Shell Foundation and conducted over a two month period in late 2003. The viability of producing fuel commercially from biomass wastes was assessed from four perspectives: (a) Availability: Existence and accessibility of biomass in bulk, preferably with no competing uses. The study began with a list of 28 potential wastes, which was narrowed down to 20 and then to just ten, according to a ranking system based upon basic availability and accessibility. (b) Conversion Potential: Physical suitability for drying, carbonisation and briquetting. Samples of the ten short-listed wastes were sourced and delivered to Chardust in Nairobi, where production trials were carried out. Based on these trials, a ranking system was devised for comparing the wastes in terms of their suitability for fuel production. (c) Fuel Quality: Energy value and general performance of fabricated fuel. The third part of the study comprised...
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...Benefits of coconut oil for dogs As the word suggests, coconut oil an oil extracted from the flesh of coconuts taken from mature coconut palms tropical. But after the purchase of coconut oil to your dog, do not expect to be fluent. It pretty solid, kept under 75 degrees, just like your average lard or butter. But unlike that may soon become rancid butter, coconut oil last up to two years, courtesy of its high levels of saturated fat which makes it slow to oxidize. Coconut oil has had a bad reputation because of this, though. Several health organizations have warned people about the risks of consuming large amounts of coconut oils because of their levels of saturated fat. In 1980 and coconut oil in 1990 was seen less and less because of its...
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...CAMPAIGN PLAN Principles and Techniques of Advertising Y.S. COMMERCIAL HALO-HALO Planner: Harlene Anonuevo Researcher: Dyanara Franco and Ryan Aggasid Writer: Abby-Gail Sayat and Bridgette Guban Artist: Janille Isleta and Ed Jober Miciano BSBA MM 2-2S October 15, 2015 Professor: Aris Solis I. Introduction/Situational Analysis Company Profile: ‘IT’S ALL ABOUT THE TASTE’ For more than 20 years, YS COMMERCIAL ENTERPRISES has been a wholesale distributor of high quality domestic processed food products. The company manufactures and distributes premium quality bottled fruit products such as Nata de Coco, Ube Jam, Jackfruit et al principally under the YS brand. The company also has under its line household products under the SUNSHINE brand. The company sells its products to grocery chains and independent supermarkets and the other food service industries. Over that period of time, our business has become highly regarded because of our commitment to quality. In 1996, an investment group comes in and takes control of the company with new ideas and better financial resources to take care of its expansion scheme. Under the new management team, the company has enhanced its position in the competitive market with its new strategy, better image and excellent quality control over its product lines and hopefully towards new product innovations. Presently, we are gearing towards export markets. It is a new venture for the company, however it...
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...I chose Coconuts as my food. Coconuts are fruits, they are large round with a hard husk shell, medium brown in color, has a rough hairy surface (Purdue University, 2014). They are called “Drupes” by Botanists; a drupe is a fruit with a hard stony covering that enclosed the seed (Everyday Mysteries). The coconut is part of the Arecaceae or palm family is a large, distinct family of monocotyledonous plants, containing up to 4000 species distributed among 200+ genera. The coconut palm, Cocos nucifera L., is undoubtedly the most economically important plant in the family, as it is used as both an ornamental and a food crop (Mark’s Fruit-Crops.com website). The coconut originated between the Indian and Pacific Oceans in the 15th century by Portugese explorers, when they found the fruit they described the shell as a coco, or “grinning monkey” because of the 3 dark spots at its base which looks like a merry face. From then it was referred to as the “coconut”. The nut can float long distances on ocean currents for months and will still germinate when it makes it to the beach. The coconut did not become known to the Western World until the 15th century. In the middle ages the fruit was very rare and cherished, that the shells were polished and mounted in gold (Coconut Republic). Coconuts are used in many different products. The white flesh inside of a mature coconut is called “Copra”, it is dried, shredded and used in cakes, candies and many other sweet treats; coconut oil is also...
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...Barangay Bocohan, Lucena City 042-6613247 / 0932 8852829 mjdurbanescapefarm@yahoo.com HISTORY This dream nature farm was conceptualized years ago. Inherited from the Owners’ parent, the original land was a cogonal area with few coconuts, fruit bearing and palm trees. Bounded by a creek and a river at the northern boundaries, it was muddy during rainy days and soul is not so fertile for growing veggies, and other crops. With the great desire to leave a living treasure for their beloved children, the spouses combined efforts and abilities abled to convert the area to a nature farm. They planted thousands of shady, sweet scented shrubs and trees that totally changed the environment to a fresh greenery, sanctuary to thousands of birds and other faunas that seldom seen years ago. They also grow organic high valued veggies & herbs for good health and well-being. Their credo-mission is to do the best of service to God, Family, People and environment. These are also taught to and will be carried into the hearts of their children and their next generations for more fruitful coming years, with God’s will and blessings. Let us protect everything in the premises. Let us feel nature at its best in this farm, which is a rarity nowadays in urban areas. Let us take the opportunity to meditate and feel too, God’s presence in our hearts, by thanking and praising him for all the gifts he has given us. At the rate humankind degrade his environment, we may not see again nature farm like this...
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...For most businessman and oil processing manufacturers, the normal working of the oil seed processing plant can get more profits, so when they purchase the oil seed processing plant, they often select the good quality goods, it can ensure the safety of workers and can ensure the working time of the machines. For most of the oil seed processing plant, it can be used only for one or two few oil raw materials, so it seldom to process the coconut oil by the common oil press machine. While recent year, through the effort and constantly experiment, Win Tone’s new oil press machine can be used in peanut oil seed processing, sunflower seeds oil processing and the coconut oil pressing. The oil seed processing plant flow chart of coconut oil production line is as following: Coconut oil press technology is advanced ,with full computer control system and low cost of investment. It is also with high liquid oil yield, high purity solid fat, high economic benefit, and other advantages etc. What is more important, the good characters just as following: 1.Hydraulic oil processing machine adopt hydraulic equipment, strong and even pressure. And this machine is also adopt the most advanced technology, imported components,automatic spacing, accurate and reliable security, long time life. 2.High efficiency for two working plates of hydraulic oil processing machine; 3.Steady heating system, the hydraulic oil processing machine can be widely used in the volume-producing ready-made clothes...
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