1. Entity A is operated as an internet cafe, which locates in Hung Hom. It opens 24/7 (24 hours a day and 7 days a week). Recently, it enters into a short-term contract with Entity B, the largest local internet game server-workstation service provider on 1 January 2019. The contract period is 4 months from 1 February 2019 to 31 May 2019. On 31 January 2019, the internet game server and the workstations are delivered to Entity A.

   This contract includes the provision of one electronic game server with ten workstations and a 24/7 technical supporting service to Entity A over the contract period. According to the contract terms, Entity A is not required to return the game server and the ten workstations back to Entity B at the contract end. Entity A pays a monthly fixed fee of $68,800 to Entity B at every month-end.

   Entity B sells the same internet game server with ten workstations to other customers alone for $360,000. The original cost of them is $235,000. In addition, it also provides the same 24/7 technical supporting service to other customers alone for $10,000 per month.

   REQUIRED:

   Prepare journal entries of the seller on 1 January 2019, 31 January 2019, 1 February 2019, 28 February 2019, 1 March 2019, 31 March 2019, 1 April 2019, 30 April 2019, 1 May 2019 and 31 May 2019 in accordance with the relevant accounting standards.

   ACCOUNT NAMES FOR INPUT:

   | Revenue (Server-workstations) | Cost of sales (Server-workstations) | Inventory (Server-workstations) |

   | Revenue (Technical support) | Cost of sales (Technical support) | Inventory (Technical support) |

   | Contract asset (Server-workstations) | Contract liability (Server-workstations) |

   | Contract asset (Technical support) | Contract liability (Technical support) |

   | Payable | Receivable | Bank | Interest expense | Interest revenue | No entry |

   ANSWERS:

   Journal Entries:

   Date	Account Name	Debit ($)	Credit ($)	Hints For Sequence
   1-Jan-19	Blank 1	Blank 2
   	Blank 3		Blank 4
   31-Jan-19	Blank 5	Blank 6
   	Blank 7	Blank 8		Judge Dr/Cr side
   	Blank 9	Blank 10		Judge Dr/Cr side
   	Blank 11	Blank 12		Judge Dr/Cr side
   1-Feb-19	Blank 13	Blank 14
   	Blank 15	Blank 16		An asset. Judge Dr/Cr side
   	Blank 17	Blank 18		Judge Dr/Cr side
   28-Feb-19	Blank 19	Blank 20
   	Blank 21	Blank 22		Judge Dr/Cr side
   28-Feb-19	Blank 23	Blank 24		A liability. Judge Dr/Cr side
   	Blank 25	Blank 26		Judge Dr/Cr side
   1-Mar-19	Blank 27	Blank 28
   	Blank 29	Blank 30		An asset. Judge Dr/Cr side
   	Blank 31	Blank 32		Judge Dr/Cr side
   31-Mar-19	Blank 33	Blank 34
   	Blank 35	Blank 36		Judge Dr/Cr side
   31-Mar-19	Blank 37	Blank 38		A liability. Judge Dr/Cr side
   	Blank 39	Blank 40		Judge Dr/Cr side
   1-Apr-19	Blank 41	Blank 42
   	Blank 43	Blank 44		An asset. Judge Dr/Cr side
   	Blank 45	Blank 46		Judge Dr/Cr side
   30-Apr-19	Blank 47	Blank 48
   	Blank 49	Blank 50		Judge Dr/Cr side
   30-Apr-19	Blank 51	Blank 52		A liability. Judge Dr/Cr side
   	Blank 53	Blank 54		Judge Dr/Cr side
   1-May-19	Blank 55	Blank 56
   	Blank 57	Blank 58		An asset. Judge Dr/Cr side
   	Blank 59	Blank 60		Judge Dr/Cr side
   31-May-19	Blank 61	Blank 62
   	Blank 63	Blank 64		Judge Dr/Cr side
   31-May-19	Blank 65	Blank 66		A liability. Judge Dr/Cr side
   	Blank 67	Blank 68		Judge Dr/Cr side

Income Measurement/Revenue Recognition A. Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) came together on a unified project to outline the accounting principles for recognizing revenue and to develop a common revenue standard for U.S. GAAP and IFRS. Research IAS-18, Revenue, and discuss how it would apply to AMAZON. B. Review AMAZON's revenue over the past two years. Analyze the change in revenue (increase/decrease) and give the reasons for this change. C. Reflecting upon AMAZON's balance sheet, identify the unearned revenue accounts listed. How does AMAZON handle the proper accounting treatment with regard to recognizing revenue from unearned revenue accounts?

Article summary

A Community-Based Family Intervention Program to Improve Obesity in Hispanic Families 16 WMJ • DECEMBER 2012 programs. Publicity was primarily in the form of posters, announcements, and word of mouth. Families with schoolage children were encouraged to enroll. Families with children younger than school age were offered on-site childcare. The 8-week program included a 40-minute classroom component followed by a 40-minute physical activity session that concluded with a healthy family dinner to promote good eating habits. The classroom program was based upon the 3 crucial components used in the We Can! curriculum and became program objectives. Program objectives helped families: (1) improve food choices; (2) increase physical activity; and (3) reduce screen time. Screen time is the amount of time a person spends in front of a television, computer, or video game screen. Because many of the household decisions regarding television viewing, food preparation, and recreational activities are made by adults, the program was designed to present parallel messages to both the adults and children. The overall goal of the program was to encourage additional communication between parents and their children, leading to cooperative decisionmaking involving nutrition and physical activities for all family members. The educational component was divided into 2 groups, one consisting of adults and the other of school-age children. Adult educational programming was presented in Spanish by a bilingual health educator and a bilingual registered nurse. All written materials were made available in Spanish and English, with literacy level considerations. Children’s classes were presented in English. Bilingual staff included a registered nurse and exercise instructor from the HCHRC and a health educator from the Waukesha Public Health Division. Although the adults and children attended separate nutrition lessons, both discussed the importance of making healthy food choices and being active. A variety of activities and games were incorporated into the curriculum to strengthen the understanding of the lesson objectives (Table 1). All family members participated in the same exercise/physical activity session. The sessions were taught by the bilingual health promoter, a certified, bilingual exercise instructor. Physical activities proved to be a very popular component for all family members and strengthened the concept of being active together and enjoying physical activity. Participants had different levels of mobility and the exercises were selected with that in mind. The exercise sessions had 3 distinct dimensions: warm-up, exercise, and cool down. Physical activity included aerobic/cardiovascular (endurance), anaerobic (speed/strength), flexibility, and coordination exercises. The physical exercise equipment consisted of fun and inexpensive materials that many families already have at home, such as balls, jump ropes, hula hoops, lies in order to diminish health disparities such as those seen between the Hispanics and non-Hispanic whites in the areas of obesity. This article describes the study and specific individual and community outcomes. METHODS Where there are many lifestyle programs for children, few involve the full family unit and take the Hispanic culture into consideration. For example, the Fit Kids Program11 was structured with primarily the English-speaking child in mind and had a program fee. Given the high percentage of low-income Hispanic families in Waukesha, any program fee or language barrier could economically or socially exclude participation. The We Can! curriculum promotes awareness of healthy food choices and discusses the importance of physical activity with a particular focus on energy balance and family.10,12 It is available online at no cost, and the first 2 weeks of materials were already translated into Spanish. The curriculum is endorsed by the National Heart, Lung, and Blood Institute10,12 and strives to further the Healthiest Wisconsin 2020 focus areas and objectives regarding nutrition, healthy foods, and physical activity.13 It also addresses important overarching goals of Healthy People 2020 to reduce obesity and disparities.6,7 The Waukesha County Public Health Division collaborated with the Hispanic Community Health Resource Center to facilitate the We Can! curriculum in a series of nutrition and exercise classes. After translating the remaining curriculum into Spanish and including other culturally appropriate supplemental handouts, a family exercise component was added to each class. Community partnerships were sought to host activities, promote participation, and provide support for sustainability. Partners included White Rock Public Elementary School, La Casa de Esperanza (community center) and the local YMCA. Participants were recruited through convenience sampling using community outreach methods at local churches, medical clinics, schools, self-service laundries, and community Table 1. Nutrition Session Themes Week 1 Program Overview Week 2 Energy Balance Week 3 Body Mass Index and Portion Control Week 4 Energy In* and Reading Nutrition Labels *Energy In is the amount of calories consumed through dietary intake. Week 5 Energy In and Healthy Substitutions Week 6 Energy Out* and the Importance of Physical Activity in Energy Balance *Energy Out is the amount of calories burned through physical activities and normal daily functions. Week 7 Decreasing Screen Time Week 8 Program wrap-up with post-test, evaluation and program surveys VOLUME 111 • NO. 6 17 with the intent of measuring behaviors about healthy choices in nutrition and activity. Children also were asked true and false knowledge questions in a group setting, which included knowledge about nutrition labels, portions, physical activity, and general health. No biometric blood testing was done with children. Child participants were measured for height, weight, and body mass index (BMI) percentile pre-program and postprogram. RESULTS The program served 47 families: 57 adults and 54 children. The average age for adults was 32 years. Of the adults, 89% were women and 11% men. One 16-year-old participant was given a choice to participate in the adult or the children’s educational component. He chose to attend the adult class; however, a decision was made not to participate in biometric testing. The survey included assessment of families’ habits related to food choices, sweetened beverage consumption, physical activity, and screen time. Adult health risk assessments (HRAs) were performed approximately 1 week prior to the start of each program and 1 week following. HRA assessments included biometrics: total cholesterol, LDL cholesterol, HDL cholesterol, triglycerides, fasting glucose, height, weight, BMI percentile, waist circumference and blood pressure. The HCHRC hosted all screenings and offered a post-screening healthy breakfast. The biometric testing in the adults’ post-program intervention showed some improvements in reducing cardiac and diabetes risk factors (Table 2). This included improvements in systolic and diastolic blood pressure, glucose, weight, BMI, and waist circumference. Blood pressure data collection averaged a 3.5 mm Hg decrease systolically (P=.0132) and decreased 2.36 mm Hg diastolically (P=.0357). Blood glucose decreased by 3.08 points (P= .0253) comparing pre-program and postprogram collections. Weight decreased by 2.03 pounds overballoons, spoons and eggs, and foam pool toys. The participants were able to take home elastic bands to continue exercises taught. A family dinner encouraged participants to implement some of the strategies and decision-making skills covered in each week’s lesson. Demonstration and participation in snack and meal preparation encouraged participants to use healthy ingredients and substitutions. The participants practiced portion control and had many opportunities to experience new healthy foods. A closing ceremony anchored the last class, at which each participant’s accomplishments were recognized with a certificate of completion. Program incentives were awarded upon successful program completion and included YMCA memberships at a discounted rate. As an incentive for children, $50 was given toward the purchase of a bicycle to further promote physical activity. The program educators secured and fitted bicycle helmets for each child participant. Participants were encouraged to suggest any changes or to share any thoughts. Participants who completed the program were encouraged to register for other exercise classes and community health programs available at the HCHRC. For this study, data was collected before and at the conclusion of the 8-week program. Progress toward program objectives was measured through knowledge testing, lifestyle surveys, and biometric testing. Pre- and post-program lifestyle surveys, and knowledge and biometric testing for adults were facilitated. Testing and surveys were available in Spanish and English. In addition, adult test questions and response choices were read aloud at both pre- and post-assessments to ensure understanding. Children were given pre- and post-program survey questions that reflected the lifestyle behaviors of children participants. These were administered by a public health educator, Table 2. Biometric Results for Adults Program Year Unit of Measure Sample Size Pre-program Ave Post-program Ave Change P-valuea Systolic BP 2006-2010 mm Hg 50 108.34 104.84 decrease 3.5 0.0132a Diastolic BP 2006-2010 mm Hg 50 67.84 65.48 decrease 2.36 0.0357a Cholesterol 2006-2010 mg/dL 52 174.96 170.79 decrease 4.17 0.3616a HDL 2006-2010 mg/dL 52 44.94 46.52 increase 1.58 0.2663a LDL 2006-2010 mg/dL 48 104.71 97.44 decrease 7.27 0.1157a Triglycerides 2006-2010 mg/dL 50 145.92 154.36 increase 8.44 0.4678a Glucose 2006-2010 mg/dL 52 96.62 93.54 decrease 3.08 0.0253a Waist 2006-2010 in. 52 37.33 36.79 decrease 0.54 0.0345a Weight 2006-2009 lbs 37 156.97 154.95 decrease 2.03 0.0024a BMI 2006-2009 37 27.97 27.62 decrease 0.35 0.0103a Knowledge Test 2006-2010 % correct 57 38% 88% Increase of 50 0.0001b percentage points aStatistical significance tested using paired t test bStatistical significance tested using unpaired t test 18 WMJ • DECEMBER 2012 lack of motivation as a barrier to physical activity. For the third program objective, decreased screen time, lifestyle surveys for adults in 2008 showed that prior to program participation, 100% of participants reported watching more than 2 hours of television per day. Postprogram, that number dropped to 47%. In 2009, participants viewing more than 2 hours of television per day dropped by 34% by the program completion. Reportedly, in 2010, the number of participants watching more than 2 hours of television dropped by 65% at the end of the program. The children’s scores yielded similar findings. An overall goal of the study was to increase communication between parents and their children to facilitate cooperative decision-making involving nutrition and physical activities. Anecdotal evidence obtained through parent’s comments suggests that increased family communication of nutrition and physical activities had occurred. (Table 3) The HCHRC created a monthly support exercise group post program in response to participants’ comments. It reinforced nutrition and exercise concepts previously learned in the program and encouraged families to continue exercising together. Program participants led this exercise support group, which evolved into a monthly “Family Exercise Night” that is held during the winter months. In addition, a total of 16 walking sessions are offered as a counterpart during the summer months. Participants of all ages continue to walk together and numbers have surpassed 100 walkers. Other programmatic outcomes included a culturally appropriate We Can! curriculum translated into Spanish and available for use as well as pre-screening and post-screening HRA forms, Release of Information for HRA’s form, Release of Liability form, and a Photo Consent form, all translated into Spanish. COMMUNITY OUTCOMES The We Can! program served not only to improve the knowledge and individual behaviors of the participants, but it also facilitated a variety of systems changes in the community due to its collaborative nature. For example, the local YMCA provided gym memberships at a discounted rate, which were awarded all (P= .0024) and BMI decreased by 0.35 (P= .0103). Waist circumference decreases over the 4-year period averaged .54 inches (P=.0345). Each of the core evaluation measurements was linked to one of the program objectives in order to measure the program’s effectiveness. The first objective to improve food choices was measured through didactic testing of both adults and children. Comparisons of pre-program to post-program knowledge testing for adults revealed an average of a 50 percentage point increase over the span of the program. In 2008, there was a 50% decrease in soda consumption among adults. In 2009 and 2010, there was a 20% decrease of soda consumption among adults post program (Figure 1). For children, pre-program nutrition knowledge scores for children averaged 20%, while post-program knowledge scores averaged 80%. There was a 33% decrease in soda consumption among children in year 2008. In 2009 and 2010, there was a 40% decrease in soda consumption among children. The second program objective was to increase physical activity. In an analysis of pre-program and post-program data, there was an average 60% drop in adult participants reporting Figure 1. Knowledge Testing Results for Adults by Program Year. 0 10 20 30 40 50 60 70 80 90 100 A verage Test Percentage Program Year Pre-program Post-Program Table 3. Participant Comments Participant 1 “I loved the program because it gave me the opportunity to be with my children. Also I learned that exercising as a family is fun.” Participant 2 “I am very pleased that there are programs like this because, aside from learning about good nutrition and health, we spent time as a family discussing what we want to do in the future.” Participant 3 “It seemed to be a great program, very complete for health. I loved that there are people concerned about the health of others. Thank you with all my heart. It also served to unite our family on what we should eat and how to exercise as a family.” VOLUME 111 • NO. 6 19 ability. A community approach was necessary to change both individual eating and exercise habits as well as to diminish environmental barriers to achieve a healthy and active lifestyle. Time for community conversations, strategic partnerships and grant writing became the first steps in developing community programs that address health disparities of minority populations. Collaboration between key community organizations and health institutions was essential in improving health in a social ecological approach. A strong collaboration between leadership at the Waukesha Public Health Division and management at Waukesha Memorial Hospital provided the framework to explore new ways to improve Hispanic health in Waukesha County. With hospital restructuring, health care reform, and state budget reductions, finding future funding for multiple year prevention programming may be challenging. The intent of this initiative was to provide a communitybased program to diminish the incidence of overweight and obesity in Hispanic families by promoting awareness of healthy food choices and the importance of physical activity in a culturally acceptable fashion with a particular focus on energy balance. Using the We Can! curriculum and intervening at an individual, family, and community level, program goals were achievable. The ability to replicate the program year after year has resulted in additional programmatic and system changes. Changes occurred in community systems, which positively affected the built environment with increased availability of and improved access to safe places for family physical activity. The results of this program evaluation are encouraging. This program has had a meaningful impact on the participating community members and the community at large. Funding/Support: This project was funded by a State of Wisconsin MCH Title V Services Block Grant from the Maternal and Child Health Bureau, Health Resource and Services Administration, US Department of Health and Human Services. Financial Disclosures: None declared. REFERENCES 1. CDC. Differences in prevalence of obesity among black, white, and Hispanic adults – United States, 2006-2008. MMWR Morb Mortal Wkly Rep. 2009; 58(27):740-7444. 2. The Surgeon General’s Call to Action to Prevent and Decrease Overweight and Obesity. Rockville, MD: Office of the Surgeon General (US); 2001. http://www. surgeongeneral.gov/topics/obesity/calltoaction/CalltoAction.pdf. Accessed August 31, 2012. 3. Nestle M, Jacobson MF. Halting the obesity epidemic: a public health policy approach. Public Health Rep. 115(1):12-24. 4. Wisconsin Department of Health Services, Division of Public Health. Obesity, nutrition, and physical activity in Wisconsin. Executive summary. http://dhs.wisconsin. gov/health/physicalactivity/pdf_files/executivesummary.pdf. Accessed August 31, 2012. upon successful program completion. This encouraged families to maintain an active lifestyle post-program. Bilingual program staff interpreted and oriented one family to the gym equipment and activities at the YMCA. That family in turn oriented and interpreted for the remaining participants. Through this, the YMCA was made aware of the need for bilingual signage and staff. They have since hired 3 bilingual individuals to improve access for Spanish speakers. Meals were served by a local Hispanic café, which agreed to create some dishes especially for the program. The meals were so popular with program participants that the café added a healthy-options section to its menu, featuring many of the program entrées. System changes occurred in the built environment (community structures). After a report to the Waukesha Collaborative Hispanic Network, a community stakeholder group comprising 23 organizations, a call was made to city leaders to ask for improvements to a neighborhood intersection. The 5-way intersection was perceived by local residents as unsafe and created a barrier to a local park. Pedestrian-friendly lights were installed with audible cues. A partnership with a local elementary school and a wellknown water systems company resulted in the promotion and increased consumption of drinking water in schools. The Waukesha Public Health Department staff assisted the School District of Waukesha in their development of a school wellness policy. The HCHRC staff worked with County Parks and Recreation Department to assist with Spanish translation of their children’s program brochure. DISCUSSION The adapted We Can! curriculum, when combined with a physical activity and meal preparation component, showed some evidence in decreasing cardiac and diabetes risk factors in Hispanic families. Some biometric improvements were achieved, such as lowering BMI. Surveys pre- and post-program showed increased knowledge relating to energy balance and nutrition and revealed positive attitude changes regarding healthy behaviors. Limitations included the lack of a control group with which to compare the program’s effects, and the inability to control variables such as other sources of education from media or reading nutrition education materials that may have affected learning. There were no follow-up biometric measures planned beyond those of post-program. Collecting biometric measures at 6 months and 12 months post-program could yield additional evidence of long-term clinical impact. The community was involved in every step of the program, including program development, system changes and sustain-

1.HPY is negative does not mean that ending value of the investment is negative Select one:
True
False
2.Nominal Risk Free Rate investment is one which has one possible return which has a probability of 1.0
True
False
3.Some types of life insurance policy payments contribute towards increasing the amount of money you have for your retirement years Select one:
True
False

There was a losing health insurance reform in California that required employers to pay a payroll tax into a fund that provided for state-wide health insurance plan (or offer health insurance to their employees). If this law had passed, employers would have had to contribute $1 hour into a health insurance fund for each hour worked by their employees, show graphically what would have happened to wages and employment in California. Be sure to indicate the amount of the tax on your graph.

Global Issues and Trends in Healthcare

Answer the essay question below and give your reasons and examples.

Create a brief disease profile on the disease known as Stroke (cerebrovascular disease). What sources provide trusted background information about the symptoms of the disease and ways to prevent and treat it? What sources provide good statistical information about how many people worldwide are affected by the condition? What can academic publications contribute to your profile?

Consider an ion channel membrane protein:

•Even amino acids with non-polar R groups have unavoidable polar regions—where?

•Given this, why do you suppose most transmembrane domains exist as α-helices or β-sheets (what does this allow?)

•Describe the types and locations of amino acid R groups that would be found at various surfaces of this ion channel. How would this contribute to the pore’s function as an ion channel?