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BAB 7 Pelaporan Keuangan dan Perubahan Harga




Definisi Perubahan Harga
Untuk memahami makna istilah perubahan harga (changing prices), harus dibedakan antara pergerakan harga umum dan pergerakan harga spesifik, yang keduanya masuk dalam istilah perubahan harga itu.
a.       Perubahan harga umum
Suatu perubahan harga umum terjadi apabila secara rata-rata harga seluruh barang dan jasa dalam suatu perekonomian mengalami perubahan. Unit-unit moneter memperoleh keuntungan atau mengalami kerugian daya beli. Kenaikan harga secara keseluruhan disebut inflasi (inflation), sedangkan penurunan harga disebut deflasi (deflation).
b.      Perubahan harga spesifik
Perubahan harga spesifik mengacu pada perubahan dalam harga barang atau jasa tertentu yang disebabkan oleh perubahan dalam permintaan dan penawaran.

Selama periode inflasi, nilai aktiva yang dicatat sebesar biaya akuisisi awalnya jaang mencerminkan nilai terkininya (yang lebih tinggi). Nilai aktiva yang dinyatakan lebih rendah menghasilkan beban yang dinilai lebih rendah dan laba yang dinilai lebih tinggi. Nilai aktiva  yang dinyatakan lebih rendah menghasilkan beban yang dinilai lebih rendah dan laba yang dinilai lebih tinggi. Dari sudut pandang manajemen, ketidakakuratan pengukuran ini mendistorsi:
a.       Proyeksi keuangan yang didasarkan pada data seri waktu historis
b.      Anggaran yang menjadi dasar pengukuran kinerja
c.       Data kinerja yang tidak dapat mengisolasi pengaruh inflasi yang tidak dapat dikendalikan.

Laba yang dinilai lebih pada gilirannya akan menyebabkan:
Kenaikan dalam proporsi pajak.
• Permintaan dividen lebih banyak dari pemegang saham.
• Permintaan gaji dan upah yang lebih tinggi dari para pekerja.
• Tindakan yang merugikan dari Negara tuan rumah (seperti pengenaan pajak keuntungan yang sangat besar).

Kegagalan untuk menyesuaikan data keuangan perusahaan terhadap perubahan dalam daya beli unit moneter juga menimbulkan kesulitan bagi pembaca laporan keuangan untuk menginterpretasikan dan membandingkan kinerja operasi perusahaan yang dilaporkan.
Fungsi  mengakui pengaruh inflasi secara eksplisit yaitu :
1. Pengaruh perubahan harga sebagian bergantung pada transaksi dan keadaan yang dihadapi suatu perusahaan. Para pengguna tidak memiliki informasi yang lengkap mengenai faktor-faktor ini.
2. Mengelola masalah yang ditimbulkan oleh perubahan harga bergantung pada pemahaman yang akurat atas permasalahan tersebut. Pemahaman yang akurat memerlukan kinerja usaha yang dilaporkan dalam kondisi-kondisi yang memperhitungkan pengaruh perubahan harga.
3. Laporan dari para manajer mengenai permasalahan yang disebabkan oleh perubahan harga lebih mudah dipercaya apabila kalangan usaha menerbitkan informasi keuangan yang membahas masalah-masalah tersebut

Jenis Penyesuaian Inflasi
  1. Penyesuaian tingkat harga umum (mata uang konstan biaya historis), yaitu umlah mata uang yang disesuaikan dengan perubahan tingkat harga (daya beli).
  2. Penyesuaian biaya kini, yaitu pertama, aktiva dinilai berdasarkan biaya kini dan bukan biaya historis. Kedua, laba adalah jumlah sumber daya yang dapat didistribusikan oleh perusahaan dalam suatu periode (tanpa memperhitungkan kompenen pajak), namun tetap dapat mempertahankan kapasitas produktif atau modal fisik perusahaan.

Sudut Pandang Internasional Terhadap Akuntansi Inflasi
  1. Amerika Serikat
Pada tahun 1970, FASB mengeluarkan Pernyataan Standar Akuntansi Keuangan (Statement of Financial Accounting Standards-SFAS) No. 33 Berjudul ”Pelaporan Keuangan dan Perubahan Harga”, pernyataan ini mengharuskan perusahaan-perusahaan AS yang memiliki persediaan dan aktiva tetap yang bernilai lebih dari $125 juta atau total aktiva lebih dari $1 miliar, untuk selama lima tahun mencoba melakukan pengungkapan daya beli konstan biaya historis dan daya beli konstan biaya kini. Pengungkapan ini lebih bersifat melengkapi dan bukan menggantikan biaya historis sebagai kerangka dasar untuk leporan keuangan utama.
            Banyak pengguna dan penyusun informasi keuangan yang telah sesuai dengan SFAS No.33 menemukan bahwa (1) pengungkapan ganda yang diwajibkan oleh FSAB membingungkan, (2) biaya untuk penyusunan pengungkapan ganda ini terlalu besar, dan (3) pengungkapan daya beli konstan biaya historis tidak terlalu bermanfaat bila dibandingkan data biaya kini. FASB menerbitkan panduan (SFAS 89) untuk membantu perusahaan yang melaporkan pengaruh pernyataan atas harga yang berubah dan menjadi titik awal untuk standar akuntansi inflasi dimasa depan.
Perusahaan pelapor didorong untuk mengungkapkan informasi berikut untuk 5 tahun terakhir
1. Penjualan bersih dan pendapatan operasi lainnya.
2. Laba dari operasi yang berjalan berdasarkan dasar biaya kini.
3. Keuntungan atau kerugian daya beli (moneter) atas pos-pos moneter bersih.
4. Kenaikan atau penurunan dalam biaya kini atau jumlah yang dapat dipulihkan (yaitu jumlah kas bersih yang diperkirakan akan dapat dipulihkan melalui penggunaan atau penjualan) yang lebih rendah dari persediaan atau aktiva tetap, bersih dari inflasi (perubahan tingkat harga umum).
5. Setiap agregat penyesuaian translasi mata uang asing, berdasarkan biaya kini, yang timbul dari proses konsolidasi.
6. Aktva bersih pada akhir tahun menurut dasar biaya kini.
7. Laba per saham (dari operasi berjalan) menurut dasar biaya kini.
8. Dividen per saham biasa.
9. Harga pasar akhir tahun per lembar saham biasa.
10. Tingkat Indeks Harga Konsumen (Consumer Price Index-CPI) yang digunakan untuk mengukur laba dari operasi berjalan.

Inggris
      Komite Standar Akuntans Inggris (Accounting Standard Committee-ASC) menerbitkan Pernyataan Standar Praktik Akuntansi 16 (Statement of Standard Accounting Practice-SSAP 16) “Akuntansi Biaya Kini” untuk masa percobaan 3 tahun pada bulan Maret 1980. SSAP 16 berbeda dengan SFAS 33 dalam dua hal utama. Pertama, apabila standar AS mengharuskan akuntansi dolar konstan dan biaya kini, SSAP 16 mengadopsi hanya metode biaya kini utnuk pelaporan eksternal. Kedua, apabila penyesuaian inflasi AS berpusat pada laporan laba rugi, laporan biaya kini di Inggris mewajibkan baik laporan laba rugi dan neraca biaya kini, beserta catatan penjelasan.
Standar di Inggris memperbolehkan tiga pilihan pelaporan, yaitu :
1. Menyajikan akun-akun biaya kini sebagai laporan keuangan dasar dengan akun-akun pelengkap biaya historis.
2. Menyajikan akun-akun biaya historis sebagai laporan keuangan dasar dengan akun-akun pelengkap biaya kini.
3. Menyajkan akun-akun biaya kini sebagai satu-satunya akun yang dilengkapi dengan informasi biaya historis yang memadai.

Brazil
      Inflasi seringkali merupakan bagian lingkungan usaha yang diterima di Amerika Latin, Eropa Timur, dan Asia Tenggara. Pengalaman Brazil di masa lalu dengan hiperinflasi membuat inisiatif akuntansi inflasi bersifat instruktif. Meskipu tidak lagi diwajibkan, akuntansi inflasi yang direkomendasikan di Brazil hari ini mencerminkan dua kelompok pilihan pelaporan-Hukum Perusahaan Brazil dan Komisi Pengawas Pasar Modal Brazil.
Penyesuaian inflasi yang sesuai dengan hukum perusahaan menyajikan ulang akun-akun aktiva permanen dan ekuitas pemegang saham dengan menggunakan indeks harga yang diakui oleh pemerintah federal untuk mengukur devaluasi mata uang lokal. Aktiva permanen meliputi aktiva tetap, gedung, investasi, beban tangguhan dan depresiasi terkait, serta akun-akun amortisasi atau deplesi (termasuk setiap provisi kerugian yang terkait). Akun-akun ekuitas pemegang saham terdiri dari modal, cadangan pendapatan, cadangan evaluasi dan akun cadangan modal yang digunakan untuk mencatat penyesuaian tingkat harga terhadap modal.
Penyesuaian inflasi terhadap aktiva permanen dan ekuitas pemegang saham disajikan bersih terhadap jumlah lebih yang diungkapkan secara terpisah dalam laba kini sebagai keuntungan atau kerugian koreksi moneter. Komisi Pasal Modal Brasil mewajibkan metode akuntansi yang lain untuk perusahaan-perusahaan yang sahamnya diperdagangkan di depan publik. Perusahaan-perusahaan yang tercatat sahamnya harus mengukur ulang seluruh transaksi yang terjadi dalam suatu periode dengan menggunakan mata uang fungsionalnya.

Badan Standar Akuntansi Internasional
IASB telah menyimpulkan bahwa laporan posisi keuangan dan kinerja operasi dalam mata uang local menjadi tidak berarti lagi dalam suatu lingkungan yang mengalami hiperinflasi. IAS 29 yang membahas Pelaporan keuangan dalam perekonomian hiperinflasi mewajibkan (dan bukan hanya merekomendasikan) penyajian ulang informasi laporan keuangan utama. Secara khusus, laporan keuangan suatu perusahaan yang melakukan pelaporan dalam mata uang perekonomian hiperinflasi, apakah didasarkann pada kerangka penilaian biaya historis atau biaya kini, harus disajikan ulang sesuai dengan daya beli konstan pada tanggal neraca.
            Aturan ini juga berlaku untuk angka-angka terkait pada periode sebelumnya. Keuntungan atau kerugian daya beli yang terkait dengan posisi kewajiban atau aktiva moneter bersih dimasukkan ke dalam laba kini. Perusahaan yang melakukan pelaporan juga harus mengungkapkan:
1.      Fakta bahwa penyajian ualng untuk perubahan dalam daya beli unit pengukuran telah dilakukan.
2.      Kerangka dasar penilaian aktiva yang digunakan dalam laporan keuangan utama (yaitu penilaian biaya historis atau biaya kini).
3.      Identitas dan tingkat indeks harga pada tanggal neraca, beserta dengan perubahannya selama periode pelaporan.
4.      Keuntungan atau kerugian moneter bersih selama periode tersebut.

Isu-isu Mengenai Inflasi
Terdapat empat isu akuntansi inflasi yang cukup mengganggu, yaitu :
1. Apakah dolar konstan atau biaya kini yang lebih mengukur pengaruh inflasi.
2. Perlakuan akuntansi terhadap keuntungan dan kerugian inflasi.
3. Akuntansi inflasi luar negeri.
4. Menghindari fenomena kejatuhan ganda.

Keuntungan dan Kerugian Inflasi
            Keuntungan atau kerugian pos-pos moneter di Amerika Serikat ditentukan dengan menyajikan ulang dalam dolar konstan, saldo awal dan akhir, serta transaksi dalam, seluruh aktiva dan kewajiban moneter (termasuk utang jangka panjang). Angka yang dihasilkam diungkapkan sebagai pos terpisah. Perlakuan ini memeandang keuntungan dan kerugian pos-pos moneter sebagai hal yang berbeda dari jenis pendapatan yang lain. Di Inggris, keuntungan dan kerugian pos-pos moneter dipisahkan menjadi modal kerja moneter dan mekanisme penyesuaian.
            Pendekatan di Brazil yang tidak lagi diwajibkan, tidak menyesuaikan aktiva dan kewajiban kini secara eksplisit, karena jumlah-jumlah ini dinyatakan dalam hal nilai yang dapat direalisasi.

Keuntungan dan Kerugian Kepemilikan
            Akuntansi untuk biaya kini membagi total laba menjadi dua bagian: (1) laba operasi (perbedaan antara pendapatan kini dan biaya kini sumber daya yang dikonsumsi) dan (2) keuntungan yang belum direlasisasi yang timbul dari kepemilikan aktiva nonmoneter dengan nilai pengganti yang meningkat bersamaan dengan inflasi. Kenaikan dalam biaya penggantian aktiva operasi (yaitu, proyeksi arus kas keluar yang lebih tinggi untuk mengganti peraltan) bukanlah suatu keuntungan, baik itu direalisasi atau tidak. Apabila laba berbasis biaya kini mengukur perkiraan kekayaan perusahaan yang dapat digunakan, maka perubahan biaya kini persediaan, aktiva tetap dan aktiva operasi lainnya merupakan revaluasi ekuitas pemilik, yang adalah bagian dari laba yang harus disimpan oleh perusahaan untuk mempertahankan modal fisiknya (kapasitas produktifnya). Aktifa yang dimiliki untuk spekulasi, seperti lahan kosong atau surat berharga yang dapat dipasarkan, tidak perlu diganti untuk mempertahankan kapasitas produktif. Dengan demikian, jika penyesuaian biaya kini mencakup pos-pos ini, kanaikan atau penurunan ekuivalen biaya (nilai) kininya (hingga sebesar nilai yang dapat direalisasikan) harus dinyatakan lengsung dalam laba.

Akuntansi Untuk Inflasi di Luar Negeri
            Di Amerika serikat, FASB berupaya untuk membahas masalah inflasi dengan mewajibkan perusahaan pelapor yang besar untuk melakukan eksperimen dengan pengungkapan daya beli konstan biaya historis dan pengungkapan biaya kini. FAS 89, yang mendorong (dan bukan lagi mengharuskan) perusahaan untuk memperhitungkan perubahan harga, masih meninggalkan permasalahan yang masih belum terselesaikan dalam dua tingkatan. Pertama perusahaan mungkin terus mempertahankan nilai aktiva nonmoneter berdasarkan biaya historisnya (disajikan ulang untuk perubahan tingkat harga umum) atau menyajikan ulang berdasarkan ekuivalen biaya kini. Kedua, perusahaan yang memilih untuk menyediakan data biaya kini tambahan atas operasi luar negeri memiliki dua metode pilihan dalam mentranslasikan dan menyajikan ulang akun-akun luar negeri dalam dolar AS.

Menghindari Kejatuhan Ganda
            Pada saat menyajikan ulang akun-akun luar negeri terhadap inflasi di luar negeri, seseorang harus berhati-hati untuk menghindari apa yang disebut sebagai kejatuhan ganda. Masalah ini muncul karena inflasi local langsung berpengaruh terhadap kurs yang digunakan dalam translasi. Apabila teori ekonomi mengasumsikan bahwa terdapat hubungan terbalik antara laju inflasi internal suatu negara dan nilai eksternal mata uangnya, bukti-bukti menunjukkan bahwa hubungan seperti ini jarang sekali bertahan (paling tidak dalam jangka pendek). Dengan demikian, ukuran penyesuaian yang terjadi untuk menghapuskan kejatuhan ganda akan berbeda-beda tergantung pada sejauh mana kurs dan perbedaan inflasi berhubungan secara negatif.


Daftar Pustaka
Choi, Frederick D.S and Gary K. Meek. 2010. International Accounting. Buku 1. Salemba Empat. Jakarta

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Growing carrots


Growing carrots

Planting
Harvesting
Carrots are legendary for being a rich source of vitamin A, calcium, trace elements and fibre, and given the right soil conditions, carrots are easy to grow.

In warmer areas (most of the North Island), carrots can be grown all year round – choose from a range of types and shapes to suit the season.

In cooler districts, carrots are usually sown from spring through to December. For a continuous supply of tasty carrots, sow in succession about every three weeks.

Depending on the variety, the carrots will mature in 10-16 weeks.

Planting

Sow carrot seeds directly into your garden bed – they do not take well to transplanting. Prepare your garden bed well – carrots thrive in deep, well-drained, light soil. If your soil is too shallow to allow good root development your carrots will be misshapen. Raised beds are ideal if you have heavy soils, or try some in a  container.

Sow carrot seeds to a depth of approximately 1cm in moist, lightly tamped down soil. As the seeds are very fine, I usually take a pinch of seeds at a time, dropping them onto the soil at spacings of about 2-3 cm.

Or you can scatter-throw the seeds in small blocks. It's best to sow thinly to avoid too much thinning later.

The carrots will appear in 8-16 days and will need to be thinned to 3-5cm between plants. Thinning can be done in two stages – early thinning to avoid over-crowding, and a second thinning when the carrots reach edible size. The second thinnings are great for salads or stir-frys.

It is important to keep carrots evenly moist at all times during their growing season. They don't like drought – it causes them to develop a strong flavour. But neither do they like being over-watered, which causes woodiness. Drying out followed by watering towards maturity will cause splitting.

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10 tips to lower your cholesterol


10 tips to lower your cholesterol

1. If you're overweight, getting down to an appropriate weight for your height is probably your first priority.  So your diet must contain less kilojoules (or calories if you prefer) than you are currently eating.
2. Start reading labels.  Lower your fat intake – especially saturated fats.  Choose foods with lower fat and lower sugars, and compare like products to find the best one for you.  It will take you longer to get around the supermarket for a while, but once you've found the products for you, you can stick with them.

3. Fill up on vegetables and those "good for you" carbohydrates.  Think wholegrain breads and cereals; rice and pasta; and oats and cereals without added sugars.

4. Include fruit in your diet – try for two or more serves daily.

5. Eat a few nuts (almonds or walnuts) every day as they've been shown to improve your cholesterol profile.

6. Trim all excess fat from meats, and use low fat cooking methods.  For example grill or bake rather than fry.

7. Include fish in your diet: it's low in fat but don't spoil it by deep frying!

8. Include high fibre beans in your diet: have baked beans on toast (wholegrain of course) or add cannelini and other beans to casseroles and soups.

9. Limit, but don't eliminate, foods high in cholesterol.

10. Enjoy a glass of red wine with your evening meal!  Moderate drinking is associated with an improved cholesterol profile, and the non-alcoholic constituents of red wine may have further positive effects.  (But don't overdo the alcohol – an excess is bad for your cholesterol level).

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Sleep Better Starting Tonight


Sleep Better Starting Tonight
If you can't remember the last time you woke up feeling rested and refreshed, you're not alone. Many of us have trouble falling asleep or awaken during the night and can't go back to sleep. Women are more likely than men to have such insomnia.

Poor sleep takes a toll no matter what time of year it is. Sleep disruption produces fatigue, reduced functioning, impaired memory and lowered mood, among other problems. It's also associated with conditions such as diabetes, high blood pressure, congestive heart failure, anxiety and depression.

Yet you can get more, and better, sleep—without drugs—by understanding your own sleep profile, adjusting some of your daily behavior patterns and making sleep-friendly nutritional choices.

"Behavioral treatments are usually more effective in treating insomnia long-term than medications," says Matthew R. Ebben, PhD, assistant professor of psychology in neurology, the Center for Sleep Medicine, New York Presbyterian Hospital-Weill Medical College of Cornell University. "Managing what you do is the most important factor to help you sleep at night."

Know what you need

How often do you steal time from sleeping in order to catch up on work, house chores, family activities or just watch something entertaining on TV?

To make sure you're sleeping enough, you have to know your sleep need. That might not be the proverbial eight-hours-a-night we always hear about. Individuals differ in the sleep duration that's right for them, as well as in how little sleep it takes to make them drowsy in the daytime.

"If you happen to be a 10-hour sleeper, the fact that there are some people who get along on five hours of sleep and feel fully rested doesn't help you. You're still going to need your 10 hours," Dr. Ebben says.

To find your sleep need, allow yourself to sleep and see how many hours it takes for you to feel refreshed. You might be so sleep-deprived that it will take some time to figure out your actual need. Use that number of hours to schedule a standard bedtime and wake time.

Keep to those times as consistently as possible, even on weekends. Staying up late and then sleeping to noon messes with your natural sleep-wake cycle as controlled by your circadian clock, which are set by sunlight. When your circadian rhythms shift, it's harder to fall asleep and wake up on schedule. If that pattern continues, you can develop a delayed sleep phase and become very sleep deprived.

Allowing more time than you need for sleep isn't the answer. An eight-hour sleeper who stays in bed for 10 hours will get eight hours of fragmented sleep stretched over those 10 hours, Dr. Ebben explains. "They won't sleep longer than their sleep need."

Food timing matters, too

What you eat and drink influences how well your body gets ready for bed. If your habit is to have a late dinner and then go to sleep within an hour or two, the activity of digestion will keep your brain and body awake longer, says Lisa Dorfman, MS, RD, spokesperson for the American Dietetic Association, sports nutritionist and adjunct professor at the University of Miami.

"For your evening meal, you don't want to exceed 500 to 700 calories at least two hours before bedtime," Ms. Dorfman says. Avoid eating a lot of protein in that meal because protein contributes to alertness, she says. Carbohydrates, which tend to have a calming effect, are a better choice.

You might want to re-think that brownie after dinner or late afternoon cup of tea as well. People with sleep problems who drink caffeinated coffee, tea or soda, or eat chocolate (which contains caffeine) ought to eliminate, or reduce, their caffeine intake. Caffeine stays in your system for up to seven hours and may keep you alert for 20 hours.

It also stimulates restless leg syndrome, a condition that can cause insomnia and makes it hard to fall asleep, Dr. Ebben says. If you don't want to give up caffeine entirely, Ms. Dorfman recommends timing your consumption to end by midday.

Does a full bladder regularly wake you up at night? It helps to time your last beverage for about three hours before bedtime. Even if you don't have that problem, forget the nightcap. Alcohol may make you drowsy at first, but it causes fragmented or light sleep once your body starts metabolizing it.

More ideas for restoring good sleep:

If you can't fall asleep, get out of bed. Avoid spending time awake in your bedroom. That means no TV, laptop use or even reading under the covers.
Nix naps. Sure, you want a daytime nap after a poor night's sleep. Fight that urge. Napping takes away from your nighttime sleep need and makes it harder to fall asleep. That sets up a continuing cycle of disrupted sleep and napping that keeps you from getting meaningful rest.
Exercise at the right time. Morning exercise may help your body clock stay active during the day and become ready for sleep at night. "Exercise can help sleep, particularly in people who are very anxious," Dr. Ebben says. "As long as you don't do it too close to bedtime, it's something that definitely can help you sleep."
Another good reason for losing weight. A higher body mass index (BMI) contributes to shortened sleep. Excessive weight appears to increase insomnia, Dr. Ebben says. Obesity also increases your risk of obstructive sleep apnea, in which you stop breathing during sleep. Those interruptions wake you briefly and cause fragmented sleep. See a health care professional if you think you might have sleep apnea (treatments exist even if you don't lose weight).
Help for night shift workers. If you come home in the dawn or daylight, wear dark sunglasses to prevent confusing your body clock. Cut out all light from your bedroom while you sleep in the daytime.
Mom was right. Warm milk gets your body ready for sleep. So does taking a hot bath. When you're warm, cozy and relaxed, you'll be sound asleep before you know it.

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Is your child overweight or obese?


Is your child overweight or obese?

Obesity is a hot issue. Childhood obesity, even more so. But although media attention and public awareness on the issue of childhood obesity is obvious, there seems to be a problem among parents identifying when their child is too heavy for their health. In a recent UK study, 145 children were classified as either overweight or obese. Yet only 6% of these children's parents described their child as overweight!

It is likely that because so many people – adults and children – are now too heavy, we are 'de-sensitised' to fatness. Parents don't recognise their child is overweight because so many of the child's peer group are also overweight. It is also likely that as parents we just don't want to acknowledge that our children are overweight with all the 'stigmas' that come with this condition.

So how bad is obesity in our kids, really?

The 2002 National Children's Nutrition Survey looked at the food and nutrient intakes, eating patterns, physical activity patterns and dental health of 3,276 children aged 5 to 14 years of age. The survey found that approximately a third (31%) of New Zealand children are overweight or obese. About 60% of Pacific Island children and 40% of Maori children are overweight or obese, compared to 24% of other New Zealand children.

How do you know if your child is overweight?

This is a relatively complex question and your best course of action is to see your doctor if you are concerned.

'Healthy weight ranges' for children and adolescents are also difficult to determine because children don't grow out and up at the same rate all the time. Healthy weight ranges change with gender and even each month.

As with adults, a Body Mass Index (BMI) number is calculated, dividing the child's weight in kilograms by their height in metres squared.

BMI should be used with caution when it comes to children. As with adults, BMI is only a rough guide and more suited to measuring the fatness of populations than individuals. It's also tricky using BMI to evaluate children because of growth patterns. Between the ages of 1 and 5 years, BMI decreases because children increase in height relatively faster than in weight. After the age of 5 it is the other way around.

BMI alone does not determine whether a child is overweight or obese.

For children and adolescents, BMI is age and gender specific and is often referred to as 'BMI-for-age'. Age and gender are important factors when calculating a child's BMI for two reasons:

The amount of body fat changes with age.

The amount of body fat differs between boys and girls.

What is BMI?

BMI =  Weight (kg)
           Height x

height (m)

By plotting an individual BMI value on a BMI chart (gender specific) we can obtain a percentile ranking. This percentile ranking indicates the relative position of a child's BMI among children of the same age.

BMI-for-age from the 5th percentile to less than the 85th percentile means a healthy weight.
BMI-for-age from the 85th percentile to less than the 95th percentile means the child is overweight (approx a BMI of 25+).
BMI-for-age greater than the 95th percentile means the child is obese (approx a BMI of 30).
Does a 'fat' child make a 'fat' adult?

Unfortunately the answer is 'yes'. But… it depends on the age of the child.

Children who are obese between the ages of 2 and 8 years are less likely to become obese as adults, whereas children who are obese between the ages of 10 and 18 years are more likely to continue to be obese adults.

However, as Dr John Birkbeck reported at the recent 'Childhood Obesity Symposium', the risk for becoming an obese adult may be just 'missed' at younger ages.

Obese adults have a reduced life expectancy of between 7 to 11 years, so it is definitely in the best interest of your child to manage their weight when they are young.

So when should you become concerned?

Recording your child's development begins at birth when you are given your Well Child Tamariki Ora Health Book (what used to be the old Plunket book). I still have my book from when I was an infant and I value it as a piece of my childhood development history.

The Plunket nurse and the history of height and weight plotted against the percentile charts in the Well Child Book should be a guide as to whether or not your child is heavier than other children of the same age. If your child's weight is in the upper percentiles, discuss it with the nurse.

After the age of 5 years there is no formal, annual health check for height and weight to assess development. You may have memories of being measured for height occasionally by a parent or caregiver by standing with a ruler on your head against the wall of your house. But that gave no comparison to your peers (just other siblings). There were (and are) no actual, accurate measures made. Ask your GP to make a regular check on your child's height and weight.

Losing weight is very difficult, even for adults, so the aim is to prevent children getting too fat in the first place. If you are concerned your child is putting on too much weight, it's important to deal with it at an early stage.

Nobody suddenly becomes obese – it is a gradual process of getting a little bit heavier all the time over a long period of time.

Why are our children getting fatter?

The following behaviours, identified in the NZ Children's Nutrition Survey, are likely to increase the risk of weight gain – independent of age, gender, ethnicity and socio-economic status:

Physical inactivity
Missing breakfast
Missing lunch
Buying food to eat at school from the dairy
Drinking fizzy drinks
Watching TV
What are the risks of being an obese child?

Being too heavy can cause some serious health problems. Obesity is a very complex condition and will affect the individual (child or adult) medically, emotionally, socially and psychologically.

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Could It Be Menopause?


Could It Be Menopause?
You're 40 and suddenly it seems as if you're falling apart. You wake in the morning soaked in sweat, despite the ceiling fan above. You can't lose those last five pounds no matter how hard you try. Your interest in sex has gone the way of...well it's just gone. And suddenly you're spending more time browsing the face cream aisle than the ice cream aisle.

Could this be the start of menopause?

Before we try to answer that question, let's get the nomenclature right. First, there really is no "start" to menopause. Menopause is actually just one day -- the day on which you've gone twelve consecutive months without menstruating. Normal menopause can occur any time between ages 40 and 58, although the average age is 51.4.

The day after that magical day of menopause, you're considered postmenopausal. The day before: premenopausal. Then there's this other phase called perimenopause. And that, my friend, may be the realm you've entered.

Perimenopause refers to the transitional time before menopause. It can last a few months or, most likely, a few years. It usually starts in your forties, although it can begin earlier in some women. The primary cause is loss of follicles in the ovaries, leading to slowly declining estrogen levels as your ovaries age. This decline isn't consistent, however, which is why your symptoms may come and go as often as your college-aged children.

Tests Not Available

Unfortunately, there is no conclusive test that can tell you that you are, indeed, in the menopausal transition. No, not even those over-the-counter tests that purport to pinpoint your hormone levels. That's because those tests, with names like Estroven, Menocheck and RU25 Plus, are designed to measure levels of a hormone called follicle stimulating hormone, or FSH. Your body releases this hormone when estrogen levels drop, because it signals the ovaries to produce more estrogen. So, the thinking goes, if FSH levels are high, it means estrogen levels are low, ergo you're approaching menopause.

And indeed, for years gynecologists used this hormonal measurement as an indicator of menopause. But it turns out that estrogen levels fluctuate nearly as much as the stock market -- not only day-to-day, but from morning to night. So a single FSH measure, even a couple, is really no indication of menopausal status.

Instead, you're better off evaluating your status by your symptoms. These include:

Hot flashes and night sweats.
Called vasomotor symptoms, we're still not sure what causes them. Somehow, it seems, declining estrogen plays havoc with your body's temperature controls, increasing your core temperature and triggering your body's cooling attempt -- sweating. Hot flashes are the second most common menopause-related symptom, affecting about 75 percent of women. It's also one of the most bothersome. The bad news: In some women, they continue even after menopause itself.
Irregular periods.
Fluctuating hormone levels mean strange things may be happening to your periods. You may find them coming more often -- every 24 days instead of every 28 days, for example -- or less often. You can even skip several periods in a row only to have them return on a regular basis. You may also find that your periods are considerably heavier or lighter than they used to be, and that they last longer or shorter than they used to.
Problems sleeping.
We don't really know if fluctuating hormone levels contribute to the sleep problems women say are so common during this time of life. It could be that the night sweats interfere with sleep, or that the stresses of this time of life, including teenaged children, aging parents and career transitions, keep you awake. Regardless, studies find that more women report insomnia as they move through midlife, primarily the type that involves waking up in the middle of the night.
Headaches.
You may find you're having more headaches, particularly around your period. And if you've always been prone to premenstrual headaches, you may find they're more severe and last longer. The good news? Once you reach menopause, you should experience far fewer headaches.
Mood swings.
There's good evidence that perimenopausal women experience more irritability, fatigue and "blue moods," during the perimenopausal transition than before. Again, this could be related to shifting hormonal levels, but is more likely related to midlife stressors. If these mood swings become so intense they interfere with your normal life, however, you should seek professional help.
Vaginal dryness.
Estrogen plays a key role in maintaining the moistness and flexibility of the vagina. So as levels drop, you may find you feel "drier" down there. You may notice other changes, such as a discharge or odor, and you may even find you have problems with some urine leakage.
Although all the symptoms listed above are representative of perimenopause, they can also be caused by numerous medical issues. So regardless of whether you think your symptoms are from this midlife transition, it's important to see your health care professional for a complete medical and psychological evaluation. He or she can rule out any other medical conditions and confirm whether you are or aren't in the menopausal transition.

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Eating for two! Nutrition in pregnancy




Your guide to eating and staying healthy when pregnant.

Finding out you're pregnant is an exciting time – but it can also be scary! All of a sudden everything that you do affects not only you, but your growing baby too. No doubt you will receive all sorts of well-meaning advice from friends and family – particularly when it comes to nutrition.

As I write this, I am 29 weeks pregnant with my first child. I've found there's a lot of confusion out there about what to eat, and what not to eat!

Also, while some aspects of pregnancy nutrition are well publicised, others don't get quite as much attention. Food safety and folic acid are widely discussed but there are some other very important issues we don't hear as much about – or may receive conflicting information about.

Basic pregnancy nutrition

It goes without saying that we need to maintain a nutritious diet throughout pregnancy. This means eating enough of the four main food groups (fruit and vegetables, breads and cereals, milk and milk products, and meat/fish/chicken/vegetarian protein) and less of the high-fat, high-sugar, low-nutrient extras.

Remember, although you may be eating for two, your energy requirements don't double, so pregnancy isn't an excuse to fill up on chocolate and chips!

In reality, you only need about 1400 extra kilojoules a day in the 2nd trimester. This is the amount of energy found in a cup of high-calcium milk plus a small tuna and salad roll. In the 3rd trimester you need about another 500kJ on top of that – the energy in 2 tablespoons of raw mixed nuts.

Things you need more of

Folate (folic acid)

Folate has been shown to reduce the risk of spinal cord defects like spina bifida.

As the protective level of folic acid is difficult to achieve by diet alone, women are recommended to take an 800 microgram folic acid supplement daily for four weeks prior to and 12 weeks following conception.

Bearing in mind that around half of all pregnancies are not planned, it is worthwhile considering taking these supplements even if you're not necessarily planning a pregnancy.

Folic acid is not an expensive supplement and surprises do happen! Foods high in folate include green vegetables, legumes and citrus fruit as well as fortified cereals and fruit juice.

Iodine

Iodine is particularly important during pregnancy for the baby's brain development.

Food produced in NZ is generally low in iodine, due to low concentrations in our soil. Health professionals are starting to see a resurgence of iodine deficiency and goitre in the population, partly due to our decreasing intake of iodised salt (most of the salt used in food manufacturing is not iodised).

A study of pregnant women conducted throughout NZ in 2006 found the majority of women had moderate iodine deficiency and 7% of women had goitre. The study’s authors concluded that pregnant women should take a supplement - which at the time was not available. However this has since been rectified and the Ministry of Health recommends pregnant and breastfeeding women take a registered 150 micrograms iodine-only tablet each day. Despite mandatory fortification of bread with iodine since 2009, it is still difficult for pregnant and breastfeeding women to meet their increased iodine needs without supplementation.

Good sources of iodine include iodised salt, seaweed, seameal custard, seafood, dairy products, eggs and fish.

Calcium

All pre-menopausal adult women should consume 1000mg of calcium per day, including during pregnancy and breastfeeding, so we need to pay attention to our calcium intake at all times.

As you can see from the table below, we need approximately 3 servings of milk and milk products plus other foods to ensure we get enough calcium. Using calcium-fortified milk makes reaching the target much easier.

Food Calcium
150g low-fat yoghurt 240mg
1 banana 6mg
200ml calci-trim milk 410mg
1 orange 37mg
200ml soy milk cappuccino 240mg
1 cup raw spinach 31mg
1 cup chopped raw broccoli 39mg
1 tablespoon sesame seeds 88mg
Total 1091mg
The bottom line

There's a lot to get used to in pregnancy, least of all having to change what you eat! But, remember, setting up a healthy eating pattern now will stand you in good stead when your baby arrives; you'll be stronger and better able to cope, and you'll be ready to be a healthy role model.

Have a happy and healthy pregnancy!

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