Teachers' Experience and Perspectives of Traditional Breakfast and Breakfast in the Classroom.
OBJECTIVE
To understand teachers' perceptions about Breakfast in the Classroom and traditional breakfast.


DESIGN
An electronic survey was sent to teachers across the state of Utah. Teachers responded to an open-ended question exploring what they liked and/or disliked about Breakfast in the Classroom and traditional breakfast.


SETTING
Schools across the state of Utah.


PARTICIPANTS
Kindergarten through grade 12 teachers who were members of the Utah Education Association.


PHENOMENON OF INTEREST
Teachers' opinions regarding Breakfast in the Classroom and traditional school breakfast ANALYSIS: Researchers independently coded all responses and then grouped codes into themes. Themes were reviewed recursively over time.


RESULTS
The 3 overarching themes were food and nutrition, administration of school breakfast, and student outcomes. Aspects most commonly disliked were the nutrition or quality of food, the mess created, the time required, coordination and logistical issues, behavioral issues, and waste. Aspects most commonly liked were breakfast being available to all students, students being fed or not hungry, coordination and logistics, and student learning and academics.


CONCLUSIONS AND IMPLICATIONS
Teachers liked and disliked aspects of Breakfast in the Classroom and traditional breakfast. Schools could potentially increase efforts to garner support and feedback from teachers to create buy-in and identify best practices. Future research could focus on identifying the effect that the School Breakfast Program model has on teachers' perceptions as well as confirming results with a larger and more diverse population.
Impact of the new U.S. Department of Agriculture school meal standards on food selection, consumption, and waste.
BACKGROUND
The U.S Department of Agriculture (USDA) recently made substantial changes to the school meal standards. The media and public outcry have suggested that this has led to substantially more food waste.


PURPOSE
School meal selection, consumption, and waste were assessed before and after implementation of the new school meal standards.


METHODS
Plate waste data were collected in four schools in an urban, low-income school district. Logistic regression and mixed-model ANOVA were used to estimate the differences in selection and consumption of school meals before (fall 2011) and after implementation (fall 2012) of the new standards among 1030 elementary and middle school children. Analyses were conducted in 2013.


RESULTS
After the new standards were implemented, fruit selection increased by 23.0% and entrée and vegetable selection remained unchanged. Additionally, post-implementation entrée consumption increased by 15.6%, vegetable consumption increased by 16.2%, and fruit consumption remained the same. Milk selection and consumption decreased owing to an unrelated milk policy change.


CONCLUSIONS
Although food waste levels were substantial both pre- and post-implementation, the new guidelines have positively affected school meal selection and consumption. Despite the increased vegetable portion size requirement, consumption increased and led to significantly more cups of vegetables consumed. Significantly more students selected a fruit, whereas the overall percentage of fruit consumed remained the same, resulting in more students consuming fruits. Contrary to media reports, these results suggest that the new school meal standards have improved students' overall diet quality. Legislation to weaken the standards is not warranted.
A LITERATURE REIEW OF TARGET COSTING IN SSCI AND SCI&SCI-EXPANDED INDEXES
Target costing as a cost management and profit planning system is used by many competitive firms since 1970s. Although the concept is simple, the implementation needs an extensive collaboration inside and outside of the organization. In contrast, many organization managers think that target costing is just related with accounting and finance staff. Our study aims to review the literature of this important concept; target costing by examining 41 English articles published in SSCI and SCI&SCI-Expanded between 1985-2008. The study aims to briefly explain the content of each article to show the reader what has accomplished so far.