...Question; Discuss accounting for investment, clearly indicating the IAS for the disclosure of investment. Accounting for Investments Introduction * This Standard deals with accounting for investments in the financial statements of enterprises and related disclosure requirements.1 This Standard does not deal with: (a) The bases for recognition of interest, dividends and rentals earned on investments which are covered by Accounting Standard 9 on revenue recognition; (b) Operating or finance leases; (c) Investments of retirement benefit plans and life insurance enterprises; (d) Mutual funds and venture capital funds and/or the related asset management companies, banks and public financial institutions formed under a Central or State Government Act or so declared under the Companies Act, 1956. Definitions The following terms are used in this Standard with the meanings assigned: * Investments are assets held by an enterprise for earning income by way of dividends, interest, and rentals, for capital appreciation, or for other benefits to the investing enterprise. Assets held as stock-in-trade are not ‘investments’. * A current investment is an investment that is by its nature readily realizable and is intended to be held for not more than one year from the date on which such investment is made. * A long term investment is an investment other than a current investment. * An investment property is an investment in land or buildings...
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...Nupath Foods Ltd. Problem Statement 2/2 The main problem of the case is based on the communication between James Ornath and his promoted employee Denise Roberge and their perceptions[OU1] toward that promotion. Unhappy with her new job offer, she fails in discussing it with him leading a greater misunderstanding since he believes this is a great opportunity. Their different perceptions lead to other problem such as gender stereotyping, and projection[OU2] . Causes of the problem 2.5/4 The problem with their different perceptions on this new promotion is in part caused by Denise Roberge’s past experience with her previous employer who had “made it quite clear that women “couldn’t take the heat” in marketing management and tended to place women in technical-support positions after a brief term in lower brand-management jobs.”[1] Because Denise Roberge has only been at the company for 2 years and she is one of the only women, she jumps to conclusions and assumes this is what her new employer is doing. She doubts her employer’s benevolence and integrity. She doesn’t think that he cares much about her or her career (benevolence), or finds his principles and values acceptable (gender-stereotyping).[2] [OU3] Her POS (perceived organizational support) is very poor, and falsely based on her previous experiences. On the other hand, James Ornath is using projection [OU4] in his perception of this new job. He assumes that because it was good for him, and he was grateful for that...
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...Analysis: * Company; Enthaice restaurant is the food establishment start up Thai restaurant in NYC. It will be located in Upper East Side, Manhattan, and NYC area. It will serve authentic traditional Thai food, providing the best experience at a reasonable price and great environment. Enthaice is the name which played by word from “entice” which refer to attractive surrounding or arousing hope and desire. The name was create for a strong brand recognition and set the restaurant apart from other competitive restaurants around the areas Enthaice is a convenient restaurant on third Avenue corner of 90th St. The restaurant is serving an authentic Thai food, wine, and beer. It will offer a modern décor and electric light in the relax environment. It will be a small warm Thai place around 30 seats. The dining room will decorate by black panel and white letter tile the other side and the wood panel in the middle. The room will be romantic set up in the dark light with candle and electric light color that can change different colors every day. Enthaice’s concept is simple and warmed with care. It will provide the perfect place to enjoy a Thai cuisine. It will offer delivery, catering, and private party. - Consumers: Target Audiences * people between age of 25-45 * Health conscious consumers who are seeking healthy dishes * Adventurous consumers who enjoy trying new foods * Consumers who enjoys Asian foods and rice dishes * Office workers and local residents ...
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...barriers fell, the CEO of Nestle Barbeck-Latmathe seized the opportunity and decided it’s the right time for Nestle to expand geographically into the developed and emerging markets such as those in Eastern Europe, India and Asia. By doing this, Barbeck drove Nestle’s performance dramatically, taking into consideration the massive number of potential customers in these regions and the enlargement in Nestle’s customer’s base. In the 1990’s; Nestle managed its environment by acquiring other companies. The companies which Neslte acquired at that time included U.S. food companies Carnation, Buitoni Pasta, Ralston Purina, Dreyer’s ice cream and Chef America, the British chocolate maker Rowntree, the French bottled water company Perrier, and the Mexican food maker Ortega. It is noticeable that Neslte regards acquisitions and efforts at diversification as logical ways to supplement their business. Nestle only acquires food making companies, the business it has special knowledge and expertise in. After all, Barbeck’s intentions were to customize these products to suit the tastes of customers in different countries around the world as he was eager to enter other markets. Later, Nestle managed the environment by increasing operating efficiencies. Barbeck made many decisions to achieve this and reduce the cost of managing global operations. These decisions included cutting the work force by 20%, closing 150 factories, designing a new streamlined operating structure and using advanced...
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...Why are so many Americans drawn to fast food? Do they realize what goes on behind the scenes? The fast food industry operates by assembly lines. This means cheap labor because the workers specialize in one skill and are classified as unskilled labor. So, our fast food is cheap and we eat it because it's cheap, it fills us up and we have more money in our pockets to spend on other things. But, is this the way it should be? Fast food is the food of choice for many people because engineers have skewed it to be cheap only to make healthy food become more expensive. In my opinion, organic foods are what we should be putting in our bodies. But the problem is these foods are very expensive. My solution is better regulation of the fast food industry with stricter laws for hiring and producing quality foods. Unfortunately, it's not just the fast food industry that is ruining Americans health. The meat industry needs better laws and regulations as well. The average person eats 200 lbs of meat per year but if they knew how the animals are treated and what they're being fed, I believe they would reconsider what they're eating. Chickens are being fed antibiotics to make them grow faster and fatter. The slaughtering conditions are many times horrendous with workers treating the animals with no respect and abusing the animals. The reasons for much of this mistreatment is due to the fact that the workers themselves were unhappy with the way they were being treated and would get...
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...this on many issues; I do not believe that my stance on off shore drilling is an issue of stereotyping. I have reassured my stance by reading and researching this stance. As stated in a USA Today article (Jervis, Welch, & Wolf, 7/14), “When oil is brought up from beneath the ocean floor, other things are, too. Chemicals and toxic substances such as mercury and lead can be discharged back into the ocean”. The oil and chemicals are harming sea mammals and the water they live in. The other problem off shore drilling is the chance of oil spills. In April 2010, the BP oil company encountered an oil spill in the Gulf that lasted for about 3 months. Chemicals from offshore drilling combined with oil from spills have had an effect on the food we eat. Sea food lovers are seeing the effects in the pocket books;...
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...TABLE OF CONTENTS 1)1.0 Executive Summary…………………………………………………… Page 3 2)2.0 Situation Analysis……………………………………………………… Page 4 2.1 Company Analysis…………………………………………………….. Page 4-7 2.2 Macro-environmental PEST analysis ………………………………… Page 8-11 2.3 Market Analysis……………………………………………………… Page12-13 2.4 Competitor Analysis………………………………………………….. Page 14-17 2.5 SWOT Analysis……………………………………………………… Page 18-20 3) 3.0 Market Targeting and Positioning……………………………………… Page21 3.1Target Market…………………………………………………………… Page21-22 3.2 Product Positioning……………………………………………………… Page 23-24 4) 4.0 Marketing Strategy……………………………………………………… Page25 4.1 Product…………………………………………………………………. Page25-29 4.2 Price…………………………………………………………………… Page30-33 4.3 Promotion……………………………………………………………… Page34-38 4.4 Distribution……………………………………………………………. Page39-42 5) 5.0 Financial…………………………………………………………………… Page43-46 6) 6.0 Control……………………………………………………………………… Page47-51 7) References……………………………………………………………………...... Page 52 1. Executive Summary First of all, we decided to choice HupSeng as our title of marketing plan. HupSeng is a well know brand in Malaysia. Besides, there have several type of biscuits brand in Melaka, Malaysia such as Julie’s, Oriental, Munchy’s and so on. All of these...
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...Background Charlie Lubin an entrepreneur named his line of cheesecakes after his daughter, Sara Lee. In the 1950s, Consolidated Foods bought out his company, where he continued to be the senior executive for many years. In the 1980s, Consolidated Foods changed its name to Sara lee. Sara Lee started out as a small wholesale distributor of sugar, coffee, and tea, then it acquire a food processing, packaging, and distribution, and then retail food business Sara Lee Corporation is now a global manufacturer and marketer of brand-name products for consumers globally focused primarily on the meats, bakery, beverage and household products categories. Its major brands include Ball Park, Douwe Egberts, Hillshire Farm, Jimmy Dean, Senseo and of course its namesake, Sara Lee. The corporation has five segments, namely: North American Retail, North American Fresh Bakery, North American Foodservice, International Beverage and International Bakery. Just as any other organization, Sara Lee has a vision, mission, and values. Their vision is to be the first choice of consumers and customers around the world by bringing together innovative ideas, continuous improvement and people who make things happen. Their mission is “To simply delight you…every day.” Values; Act with Integrity, Use Imagination, Be Inclusive, Work as a Team, Have Passion to excel. *INTEGRITY, IMAGINATION, INCLUSIVE, TEAM, PASSION* (www.saralee.com) This paper’s discussion that includes the corporate strategy and how its retrenchment...
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...Home-made Food and Fast Food These days, most people prefer fast food rather than home-made food. People are alike in needing food in order to survive, but they differ in choosing the kind of food they're having. Fast food and home-made food have considerable dissimilarities in preparation time, convenience, and quality. Nowadays, fast food attracts people more than home-made food does. It's known as the food that you don't have to prepare. Fast food is more common because people are always busy, and in a hurry, so they head towards fast food restaurants to save their time. For example, if a worker works for a long time and doesn't have enough time to cook a meal, (he/she) will definitely consume a fast food meal. Fast food is also common because it's convenient and people can find fast food restaurants in all places. Most fast food restaurants are generally bad for people's health, because bad quality of ingredients is used. For instance, most of the fast food restaurants consume the cheapest kind of chicken, which maybe a potential risk to people's health. On the other hand, home than fast food-made food has less attraction. A reason for this is that home-made food needs lots of time until it gets ready. For instance, people should wait for several hours in order to have a ready home-made meal. Another reason is that home-made food is less convenient than fast food. For example, you may not find all the ingredients you need in one grocery, yet you have to look in several...
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...SCI/165 Food borne illness short answer questions 1. What is the infectious agent (pathogen) that causes this infectious disease? For example, the name of the bacteria, virus or parasite. Salmonella is an infection with salmonella bacteria. 2. How is this infectious agent transmitted through food or water? Salmonella can definitely be transmitted through food products, mostly raw foods. It can definitely be transmitted on food that has been prepared on surfaces that has already cam in contact with the illness. I have also read that you can get salmonella from handling pets such as reptiles like snakes and turtles. It can be found in water and soil as well. 3. What is an example of a real life outbreak of this food borne illness in the United States? There was recently an outbreak of salmonella illness in spring 2008. It was founded and investigated when hundreds of people through out the United States became sick after eating contaminated food, They actually came to the conclusion that it could have came from fresh jalapeno and Serrano peppers from Mexico. They also considered raw tomatoes as well. They ended up narrowing it down to what farms that were involved. After doing some research and found this article it did shock me because I was 18 years old at the time of this outbreak and I have never heard of this happening. I do think that everyone should be aware of things like this when it happens because it will educate...
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...Responding with Memoirs The first time that I was introduced to unfamiliar food would be the first time I ate fish. I was at my best friend’s house and her mom had made dinner. Now for most that’s not too bad but after growing up in my family ever since I could remember our only pets were fish since the places we lived would not allow us to get bigger animals. I grew to identify that fish are pets even if they are not very good one or very fun at all. Either way I see fish as something to have around the house that you take care of and not as food. To say the least it was an immense shock would be putting it lightly, to be served a meal of mainly fish, especially seeing it how it was placed on the plate still entirely whole which made me actually have Goosebumps. As the plate was served to me I was completely and utterly speechless, and in a very unfortunate situation. I did not want to appear rude by refusing the meal, seeing as how a fish doesn’t really overwhelm most people as most households normally serve fish sticks, or fish prepared in different ways. Yet I knew with every fiber of my being I did not want to even touch my meal with a 10 foot pole. All I could do was stare which as many individuals know the when dealing with the whole mind over matter thing, staring at the object which is causing you distress can make the whole situation go from bad to worse. I was at a loss, so I turned to my best friend for help or guidance on what I should do, without insulting her...
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...The movies “Forks over Knives” and “Food Inc” both deal with food and their effects on humans. How food is produced and what they put in it is what affects humans and their health. The movie “Forks over Knives” deals with disease in relation to food such as cancer and coronary disease. The movie suggests the disease that humans face can be controlled or revised by not eating animals baled and proceeded foods also move to plant based nutrition. The movie “Food Inc” is trying to show you what happen on a farm and how they process there chickens. The movie had represented from chicken growers such as Perdue and Tyson and deals with food production and distribution. Nutrition’s in the food produced was low to increase profits and lower cost for production. They hire cheap labor Immigrants workers that were treated in humane and they were unsanitary while they handled the food. In both movies there are similarities “Food Inc” and “Forks over Knives” they talk about food and health nutrition. “Food Inc” is talking about health nutrition when the animals are processes with toxic that can provide bacteria. “Forks over Knives” they also talked about animals based on food being unhealthy nutrition. The main differences in “Food Inc” and “Forks over Knives” they talk about how food is prepared and how major food companies benefit from unhealthy food production “Food Inc” deals with the food production being cheap for companies and poor health for consumers. “Forks over Knives” deals...
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...I. Introduction When eating healthy, it means to give you the variety of foods that have many nutrients to maintain your health, make you feel good about yourself, and also have energy that we all need every day to run on. Nutrition is important worldwide. By eating healthy it helps your body to stay strong and healthy. A healthy life is a happy life. II. The types of food should you be eating when trying to stay healthy. A. Things you should eat when trying to stay healthy.. 1. Fruits is one good way of eating healthy. 2. Vegetables is another good way of eating healthy. B. Things you shouldn’t eat when trying to eat healthy. 1. A lot of salts is bed eating. 2. A lot of fats in your diet isn’t good when trying to eat healthy. III. Some things that can help when eating healthy. A. How healthy eating benefits you. 1. Eating healthy makes you live longer. 2. Eating healthy helps fight diseases. B. How healthy eating affects you. 1. Healthy eating makes you feel better about yourself. 2. Eating healthy gives you energy. IV. Maintaining a healthy weight. A. Balancing your food choices over time for healthy eating. 1. Select foods that are low in ingredients when eating healthy. 2. When missing out on one food group one day make up for it the next day. B. Knowing your diet pitfalls. 1. Write down everything you eat for a few days. 2. Check your list of what you ate that...
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...________________________________________ | Profile | | Energetic, dynamic and result-oriented manager with 6 years of experience in the food/ beverage industry with extensive culinary knowledge and a passion for the finest ingredients. Effective leader in high volume and quality restaurant environment, improving operations efficiency, and creating productive operations. | Experience | | The Cheesecake Factory. Dadeland. 2006-2009 Cook/ Kitchen Supervisor Coordinated and oversaw all kitchen activities, from the hot line operation side of the restaurant, checking for quality control, food temperature, and the fallow up of the recipes and presentation of food. Achievements * Established cohesive operation between front of the house and back of the house. * Helped with the organization of the produce order and inventory.Houston’s Restaurant. Coral Gables. 2008- 2010 Cook. Delivered all the expects of the kitchen to the staff, instrument to train general managers, assistant managers, futures Managers Trainers ( MIDs) from all around the country, helped develop and coached the back of the house team, dedicated to achieve food services excellent.Achievements * Trained and developed successfully new hired general managers and assistant managers. * Reduced tremendously food waste and cost at the restaurant by coming out with innovating ideas. * Increased qualities of food delivery to the guest, impacting the guest experiences. Brinker International Chili’s. Kendall & Beacon Center...
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