News:

Mary Rose G. Canlas

Gelly Kaye M. Dizon

Ma. Ana Nicole V. Reyes

Features:

Joy Ann S. Deang

Trina S. Sapao

Mirela Claire G. Tayag

Literary: 1
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Johanna R. Dimabuyu

Abyy Rose Q. Maglalang

Krizzia T. Silvestre
ReFED Roadmap Creates Actionable Paths Towards Food
Waste Reduction

In an interview on the 10 th day of March 2016, Food Tank had the chance to talk
with Sarah Vared, a Principal at the projects coordinator Mission Point Partners, about
the release of the Roadmap. Funded in part by The Fink Family Foundation, the
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Roadmap is a research-based tool that presents and prioritizes a variety of food waste
solutions for many different stakeholders based on their potential environmental, social,
and economic benefits. Vared discusses the Roadmaps functionality, diverse support
base, and some promising new developments in food waste reduction.
 According to Vared, the ReFED Roadmap is an important tool for reducing food
waste because it aimed to lay out a clear path forward for reducing food waste in the US

using actionable steps for different stakeholders, including foundations, investors,

businesses, governments, and non-profits. What makes the Roadmap unique and a
great tool is that were trying to move the conversation from food waste as a problem to
food waste as a problem with solutions that people can be using today to reduce it.

The work of ReFED was influenced by EPA's Food Recovery Hierarchy that
serves as a framework for all of the solutions they analyzed and they used the hierarchy
to think about the different types of solutions and what opportunities exist within each.
The EPA and USDA have set a food waste reduction goal of 50 percent by 2030. Did
that goal influence ReFED's Roadmap goal of 20 percent? We tried not to start with
any preconceived notions about how solutions could be prioritized but instead used an
analytical framework and process. When you look at the way the EPAs hierarchy image
is structured, you notice that recycling is at the bottom and is a very small part of the
image. At the end of the day, for us to have a complete food waste solution in the US,
recycling needs to be a really big piece of the pie. said Vared. The EPA and USDA
have set a food waste reduction goal of 50 percent by 2030. They actually started the
process prior to the USDA and EPAs goal being announced. At that point they didnt
have a specific number in mind but they were trying to understand what was cost
effective, feasible, and could be achieved now. Thats ultimately where their 20 percent

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goal came from.
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The Roadmap requires US$1.6 billion in annual funding, but Sarah show its
economic benefits far outweigh its cost. Then, she explain the areas in which the
Roadmap's food waste reduction will save money. First, savings directly for consumers
that include things like spoilage prevention packaging and other new technologies that
businesses can use to insure enhanced shelf life and to give consumers a longer time
to consume the products that they buy. Better education and awareness around
spoilage and best by dates can also contribute. Second, big area of savings is for
businesses.
 On the other hand, there are definitely many barriers that would be most
challenging to overcome in reaching the 20% reduction goal of the Roadmap and one is
that food waste is still relatively invisible.

Finally, Vared gave an advice to consumers regarding their part in reducing food
waste on which she uttered, My best advice is to plan your meals and be a smart
shopper. Beyond that, there are all sorts of tips and tricks about how to properly store
food and ensure shelf life. One great resource is Dana Gunderss Waste Free Kitchen
Handbook, which presents a lot of those tips and tricks. One of my personal favorites is
putting an egg into a bowl of water. If it sinks, its still good to eat, and if it floats, its
probably best to compost it. Ive done that with eggs that are three months past their
date label and only once have I had to toss an egg that floated.

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 The panel, True Cost Accounting in the Food System,
highlighted a major theme from the Food Tank Summit:
cheap food is expensive.

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Mr. Patrick Holden of the Sustainable Food Trust, keynote speaker began the
panel by discussing some of the issues leading to the true cost of food in which he
noted that the business case for farming often leads to unsustainable practices and if
polluters are not penalized for their actions, they will use the most intensive practices
because those practices result in higher yields and profits. His several distinct aspects
or element solutions include taxation, regulation, legislation, redirection of subsidies,
and pricing changes.
 The panel discussion began with Mr. Pete Myers of Environmental Health
Sciences. He focused on the cost of negative health effects from the chemicals used in
farming and stated that the use of pesticides results in US$10 billion worth of health
costs.

According to Ms. Jenn Yates of the Union of Concerned Scientists: Its not an
accident that we grow so much corn and soybean commodity crops. Its not an accident
that we only use 2 percent of land for fruits and vegetables. She noted that this often
results in billions in subsidies, billions to deal with externalities.

Mr. David Aylward of Ashoka emphasized the need for better consumer tools to
understand their food. He said that, empower people with tools that measure
nourishment. He also acknowledged the importance of measuring positive food
externalities.

Mr. Tom McDougall of 4P Foods discussed an alternative business model to

address some of the underlying food externalities. He emphasized that we can use the
engine of business to do something about the true cost of food. By rethinking the
definition of profitability, McDougall stressed that the private sector could provide
societal benefits while growing their businesses.

Mr. Paul Shapiro of the Humane Society of the United Statesmen described the
abhorrent animal conditions that are often caused by the continuous drive for higher
profits. Shapiro also celebrated the Humane Societys successes, but cautioned that 6
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individual consumers arent enough to drive change. Shapiro says that the key is that
were not asking to implement an idyllic food system, just asking to improve their
current system.
 Finally, According to Mr. John Buchanan from Conservation International
emphasized corporate partnerships as a potential lever for sustainable agriculture. His
solution was to start with large-scale buyers, such as Walmart and Unilever, to change
their supply policies and practices so that farmers are incentivized to adopt these new

methods. However, he noted that tremendous progress in the private sector is due to
consumer pressure.

This article focused about farming this may conclude that now a days even
farmers have their problem on how they can prevent some failure of the chemicals they
are using and how it can affect the environment. The panel also discussed about on
how externalities can be prevented for not growing negatively and all of them have their
different comments and suggestions.

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Marikina food waste trucks turn trash into 'treasure'

The Marikina City Government has assigned dump trucks exclusively for food
waste collection in an effort to decrease the volume of solid wastes brought to the
sanitary landfills. Trucks are specialized for collecting food waste with a stainless steel
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interior to prevent rusting and a sealed container to prevent odor from escaping. Each
truck cost the city P2 million ($45,000).
 The project, an initiative of the City Environmental Management Office (CEMO),
aims to convert waste from food establishment into other organic products and lessen
the volume of waste being produced by the city. The waste materials are brought to the
composting section of the citys materials recovery facility. This is where the waste is
processed and turned into compost, a component in making organic fertilizer.

The program has been collecting an average of 8 tons of food waste a month
waste that would have otherwise been collected by regular dump trucks that bring the
city's garbage to a sanitary landfill all the way in Montalban. Pilot program has been
saving Marikina P5,000 ($113) per dump truck trip because the trucks no longer have to
bring as much trash to the landfill. This means less expense on gas and driver fees.

The city's dump trucks make 45 trips to the landfill daily, translating to savings of
P225,000 ($5,080). Aside from savings, the food waste program makes some money on
the side. The compost made from the food waste is sold to individuals at P15 per kilo.
So far, it has been earning the city P3,000 to P6,000 ($68 to $135) a month. The city
also gives sacks of compost for free to public schools, the city park development office
and communities which implement urban gardening programs.

But more than savings and earnings, the program enables the city to follow the
law. The Ecological Solid Waste Management Act orders all local governments to divert
at least 30% of their garbage from the landfill. Marikina generates around 350 tons of
garbage a day. Of this, around 21% is food waste. If Marikina was able to cover all food
establishments and households in its food waste program, it could reduce its garbage
expenses by as much as a quarter. Marikina is considered one of the cleanest cities in
the Philippines.

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 FEATURES:

Small and medium sized food processing businesses all over the world
increasingly have to consider the production of good quality products as essential to
their survival. Consumers and buyers are becoming more aware of the importance of
safe, high quality products. Large companies that can afford advertising space on the
radio or television. For example of this quality image, "our foods are made only from
high quality ingredients."They also project a quality image through packaging etc.
In order to improve and control product quality it is essential to fully understand
the meaning of the term quality. A common definition is "achieving agreed customer
expectations or specifications". In other words, the customer defines the quality criteria
needed in a product. To meet this standard the manufacturer puts in a Quality Control
System to ensure that the product meets these criteria on a routine basis: 1.Quality
Control or Quality Assurance. This Quality Control approach is focused on the process
whereas the problems that customers may face can also occur elsewhere in the
production and distribution chain.
Quality Assurance systems take a much wider view of what is involved in
satisfying customers' needs. The quality assurance system focuses on the prevention of
problems and not simply on their cure. Curing problems is expensive and quality cannot
be 'inspected into' a product. The focus of quality assurance is prevention and this
should mean that action is taken to meet a specification and prevent failures from
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occurring a second time. This is done by planning, management action, agreements

with key suppliers and other people in the distribution chain. It is the responsibility of
business owners to ensure that the quality assurance system, together with any
necessary equipment and information, are available to the workers to allow them to
exercise this control.
 The importance of people in quality assurance is, Good staff are important in
Quality Assurance. It is important to recognize that any system is operated by people. It
is people who manufacture a food product and ensure that it has the right quality.
People working together ensure that the information, materials and equipment are all
correct to allow the production of a product.
Quality Assurance systems are not mysterious and need not be complex. They
simply require the business to agree what are the customers' needs and then ensure
that staff have the skills, materials, and information needed to deliver the promises that
are made every time. A quality assurance system should not be static but it should be
continually modified and refined.
A range of problem solving techniques can be provided for process workers to
use when trouble arises during production. These simple techniques are tried and
tested. They involve problem identification, analysis of the cause, suggestions for
solutions and implementation and feedback methods. These techniques allow the
operators more control over their work and allow problems to be prevented rather than
solved. More advanced statistically-based methods can be used for sampling plans and
process optimization but these are beyond the scope of this book. One of the main
building blocks used for developing a quality assurance system is the 'Hazard Analysis
Critical Control Point' system which is described in the next section.
2.Hazard Analysis Critical Control Point (HACCP) system. This is based on
quality control, microbiology and risk management and it has been adopted throughout
the world, although some countries have tailored the approach to the needs of their
particular food sectors. Many small producers may consider that the development of
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HACCP systems is not feasible or appropriate to their current needs. However larger
manufacturers and producer groups who export to industrialized countries are
increasingly finding that HACCP is not a matter of choice but is demanded by the
importing company. With time, it is likely that the use of HACCP will be more broadly
required by food manufacturers.
 In this approach examines the basic principles and practical methods for
implementing the HACCP approach that are adopted to analyze a process and identify
where improvements are needed in safety or quality. Example if the focus of the group
is to improve product safety it should conduct its work in the following way:Gather
information, Find solutions, Implementation, Monitoring and documentation.
3. Sanitation and Hygiene. The building and equipment must be kept clean at all
times as part of a planned quality assurance programmed. A thorough clean-down at
the end of the day is essential but this alone is not sufficient. Workers must also be
trained to keep equipment clean throughout the day and to remove wastes from the
building as they accumulate. The type and frequency of cleaning depends on the food
being processed. The most important point is that the manager identifies all areas of
potential hazard, then develops a cleaning plan and makes sure all staff are trained and
know their particular responsibilities. Most importantly, the manager should allow
adequate time for cleaning down. Too often the final clean-down is carried out in a rush
during the last few minutes of the day.
4. Regulatory quality control. National food legislation varies considerably in
detail from country to country but applies to three broad areas: A. The plant in which the
food is made, its correct design and construction, cleanliness and worker hygiene. B.
The physical characteristics of the food (including foreign bodies and adulteration), the
chemical composition (for example levels of preservatives) and micro-biological quality.
C. The correct labeling of the product including related aspects such as sell-by date,
etc. Food processors should therefore ensure that they know how local legislation
applies to their production unit and products. Copies of relevant laws should be
obtained and the entire production system should be monitored to ensure that it meets
the requirements. Producers that export foods face an even more difficult situation and
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need obtain copies of relevant food legislation of the importing country as this may vary
from their own. In some cases for example, it may be found that a product will need to
be reformulated or specially labeled to meet the laws of the importing country.
 KFC
KFC is one of the most well-known fast foods in the Philippines. The quality
control begins from the supply of all the raw materials. The STAR audit comprises two
versions, first the food safety and next the quality systems audits.
The quality of every material in this restaurant is good. KFC has the supplier
quality, restaurant quality, sanitation or personal hygiene and pest control.

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Under the supplier quality, they conduct quarterly QA evaluations on our in-house
suppliers. Page

They use top raw materials from reputable suppliers such as nestle, Ubf, Kerry
ingredient. McCain, Lamb Weston and jomalima. The suppliers of KFC are safe and
clean.
 Restaurant and Quality is consist of CHAMPS main attributes
C Cleanliness
H Hospitality
A Accuracy
M Maintenance
P Product Quality
S Speed of service
All aspects of CHAMPS including the cleanliness and sanitation of the
equipment, personal hygiene, hospitality, accuracy, good maintenance, and product
quality standards.
KFC have also established a Hazard Analysis Critical Control Point (HACPP)
Programmed. HACCP is a management systems for the assurance of the food safety,
this process include indentifying, evaluating and controlling hazards to ensure food
safety.
Sanitation or personal hygiene is of their daily operation manual clearly highlights
to ensure strict compliance to the KFC requirement.
They also implemented a hand washing to ensure each staff washes his/her

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hands at least once every hour and whenever necessary.
And lastly the pest control. They relentlessly continue to maintenance our
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standards and have engaged reputable pest control companies to assist in this matter
and they trained services team to conduct regular inspections which include night
treatment after operation hours and also provide follow-up checks during operation
hours.
All in all this are the ways of KFC to maintain in the safeties of their business.
 McDonalds
Two all beef patties, special sauce, lettuce, cheese, pickles, onions on a
sesame seed bun
This is the first aired famous BIG MAC jingle. They say that McDonalds is a fast
foods for all ages. Childrens, teenagers, young adult, adult, and also those who have
late age love McDonalds.
For a restaurant chain that have billions of revenue sales per year, maintains 15
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food safety. It is paramount to customer safety and business success. Suppliers food
safety and quality assurance program ranks the top priority of this chains. Suppliers
must follow rigorous quality and safety guidelines.
Food safety is a never-ending process for McDonalds from raw materials,
through the facilities and distribution centres and all the way to the restaurants
 Under the suppliers quality, according to JC Gonzales Mendez. We purchase
everything from our suppliers. They have works with thousands of suppliers to
purchase everything served in the restaurants

The suppliers are expected to audit their own ingredients and raw materials
suppliers to ensure that hose producers upstream also meet the high food safety
including the implementation of Hazard Analysis and Critical Control Points (HACCP)
and allergen control programs. The facilitys HACCP programs is further evaluated to
assess how the program works in the production environment under varying workload
conditions and to verify that is being implemented across the facility at all times.

Every suppliers must have to follow the strict method of McDonalds

Over arching supply chain commitment.
It is a managing success food safety and quality across a global supply chain. It
is each supply companys dedication to implement state-of-the-art food safety
prevention.
McDonalds is a worldwide fast food chain, it is very important to maintain the
safeties and cleanliness and to make good quality product they produce.
There is nothing more important to McDonalds than building customer trust and
loyalty around the world

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ACCOUNTANCY PROBLEMS

24/7 looking at my book

Wondering how hard to took
Exams are waiting
Brains are fighting

Suffering from migraine

That makes me insane
Many ideas running through my mind
Hoping high grades will be mine

When it comes to discussion I understand it well

But when it comes to exam Im like drowning to hell
Cost accounting why so hard?
It starts breaking my heart

Where should I start? 17

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It feels Im falling apart
Having failing grades want me to quit
But Im praying to God to help me through it.

COST ACCOUNTING
 It gives importance to the cycle of your business. It is a
procedure to find out, analyze and control cost. It is what you going to
do to get the right cost of an inventory. Its how you grant price to
your product that is allocated to your expenses and when to order
your inventory so that you arent stock-out and over inventory.

According to Theodore Roosevelt, The wild life of today is not ours

to do with as we please. The original stock was given to us in trust for
the benefit both of the present and the future. We must render an
accounting of this trust to those who come after us.

Like in the present, we must balance our priorities, needs, and

wants. We must practice our talents and skills. So in the future we are
able to finish our goals. But in the end, we must put all our trust and
burdens to God. For He is the one who really can help us to get
through it. Yes, Accountancy/Accounting technology is not an easy
program. But if we look forward and not turning back we will achieve
all our goals in life.

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 SCOREBOARD:
Word Hunt:
A S R Y I O P K E L B A R O V A F N U I
S C O R E C A R D E R G L C F D X B J U
P 0 0 V A R I A N C E S A A A C T U A L
P V C D F R A G D R A G B H K A S P P S
A F O I Y A A C T U A L O K P O K P L O
M U N G C S R B U G E R R O L J P A L K
A A T E N T I T R R T O R H A L I K A L
T O R R E A E A A E S V A L K R I U I I
E H O A I N T H T F O E T K E K R T O D
R K L G C D K U E A C R E T A A G H O E
I P L H I A A Q K O R H A O U S A G E A
A M A E F R M P E L O M S A T A R G L L
L O B B F D J L A O B T A P P L I E D S
S P L H E O B K I L A A S T U I T E L T
C A E M L A E N R G L G R A D N A T S A
O V A B R A I D E L R S P E N D I N G N
S N C O F P R I C E A E R O R A K E R D
T M V P R I D R K S T A N D A R D K J A
M A T R F L E X I B L E B U D G E T G R
F H V E C I R P S L A I R E T A M R I D

Find the word:

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LABOR RATE LABOR COST
MATERIALS PRICE PRICE Page
STANDARD COST SPENDING
UNFAVORABLE STANDARD
SCORECARD EFFICIENCY
VARIANCES FAVORABLE
MATERIALS COST RATE
IDEAL STANDARD FLEXIBLE BUDGET
FACTORY OVERHEAD LABOR
USAGE MATERIAL
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