Explain to the class what “bad” carbohydrates are in this meal.

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Nov 9, 2022

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Term 3 Unit 3 Discussions
*Unit Discussion – Are You Sitting on a Million Dollar Idea? (MKT500 Marketing Management)
Watch the video “Are You Sitting on a Million Dollar Idea?” from the LEARN section this week. Instead of creating a new or revamped product for this discussion, you will discuss the hypothetical business you already created for this class.
· Describe the basic product that you already created for your hypothetical business in the introductory stage of the lifecycle.  Remind your colleagues of your product as they may not remember this from week one!
(MY HYPOTHETICAL BUSINESS)
As a business owner, I will focus on creating my company within real estate. I will call my company Henry and Phillips Property Management Group. Our primary focus will be on purchasing homes at a below market value to rehab and sell or hold on to as rental properties. The ultimate goal of Henry and Phillips will be to one day transition into a land development real estate company. Our product will be offering homes newly remodeled at slightly below market value to give the company a slight edge over our competition. We will be able to do this by purchasing homes from motivated sellers at a huge discount price. The type of homeowners that will create our lead generation: tired landlords, absentee owners, and homeowners in foreclosure. These owners will be willing to sell us their home at below market value, which will in turn allow us to rehab and resell the homes or place the homes for rent.
· How will your product evolve as you move into its growth phase? Will you add new features, for example, to stay ahead of your competition? Will you improve the product quality?  Will you improve the product’s style?  Will you add a new size, color scent to your product?
Why will you use this strategy in      your product lifecycle?
Feel free to create a video to help      in your discussion of this product’s lifecycle.  You are welcome to      create a video, but you DO NOT have to create a video. A written      discussion is acceptable.
This should be a 300 – 500-word      discussion even if you create a video!
*Unit 3 DB: Good Carbs vs. Bad Carbs (BIO150 Nutrition)
Choose your favorite meal that contains at least one “bad” carbohydrate. Explain to the class what “bad” carbohydrates are in this meal. How could you make substitutions to this meal to get rid of the “bad” carbohydrates and replace them with “good” carbohydrates? 
Be creative! You can include pictures of your before and after meals. Also, if you used a recipe, please link it so that your classmates can start building a healthy recipe library.
*Unit 3 DB: SEC Website (ACC305 Analysis of Financial Statements)
Visit the SEC website https://www.sec.gov/. Explore the site and share 5 items you find interesting and why. When applicable share the direct links for those items.
*Unit 3 DB: Ethics Case: Ethics Case 11-5 Asset impairment LO 11-8 (ACC340 Intermediate Accounting II)
At the beginning of 2022, the Healthy Life Food Company purchased equipment for $42 million to be used in the manufacture of a new line of gourmet frozen foods. The equipment was estimated to have a 10-year service life and no residual value. The straight-line depreciation method was used to measure depreciation for 2022 and 2023.
Late in 2024, it became apparent that sales of the new frozen food line were significantly below expectations. The company decided to continue production for two more years (2025 and 2026) and then discontinue the line. At that time, the equipment will be sold for minimal scrap values.
The (head accountant) controller was asked by the company’s chief executive officer (CEO) to determine the appropriate treatment of the change in service life of the equipment. The controller determined that there has been an impairment of value requiring an immediate write-down of the equipment of $12,900,000. The remaining book value would then be depreciated over the equipment’s revised service life.
The CEO does not like this conclusion because of the effect it would have on 2024 income. “Looks like a simple revision in service life from 10 years to 5 years to me,” the CEO concluded. “Let’s go with it that way.”
Required:
1. What is the difference in before-tax income between the CEO’s and the controller’s treatment of the situation?
2. Is GAAP more likely to require the controller’s approach of impairment or the CEO’s approach of change in estimate?
 *Unit 3 Discussion: Grey Corporation Kickbacks (ACC315 Fraud Prevention & Examination)
You are the Director of Security at Grey Corporation. Grey Corporation is a large multi-national company. Black Corporation is one of Grey’s suppliers. A disgruntled Black Corporation employee has informed you that certain sales people who work at Black have given kickbacks amounting to over $20,000 during the past two years to John Jones, the Grey Corporation Director of Purchasing. John Jones is a good friend of yours. 
When you discuss the matter with him, he readily admits that he has accepted the kickbacks. He tells you that there are several extenuating circumstances and pleads with you to overlook the mistake. His reasoning is:
· He has three young children and you know how much his family would suffer.
· He accepted the money because one of his children needed an operation that resulted in large medical bills.
· The amount he accepted is insignificant to the corporation.
· The prices that Black Corporation charged Grey Corporation were competitive; thus Grey Corporation did not lose any money.
· He has a twenty year record of good service to the Company.
· You are a religious person and John Jones questions you “isn’t forgiving one mistake the proper Christian thing to do?”
How would you deal with this situation?
Are there are specific actions you would take?

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