Diabetes Is A Worldwide Public Health Problem - 1497 Words

Diabetes is a worldwide public health problem that has being drastically increased in the last years. It is classified as the second most common disease affecting humanity (), regardless of socioeconomic status, religious and geographical location. Diabetes is projected to be the world’s main killer in next few years, mainly because of the complications that it causes in other organs and systems. For the last decades, several researches are being conducting in order to have a better understand of diabetes and how different nutrients can be affected by this disease. Among it, a micronutrient called thiamine has being receiving a lot attention from the researchers and scientist for its increase in deficiency in diabetes patients. Diabetes is caused by the lack of insulin or the inability of insulin to perform its functions, and as result it causes an increase in blood glucose. There are two types of diabetes, type 1 diabetes and type 2 diabetes. The type 1 diabetes is called ins ulin-dependent diabetes mellitus (IDDM), which it is characteristic for an irreversible autoimmune destruction of the pancreatic islet beta cells, which is more present in the young population. In addition, the type 2 diabetes is called non-insulin dependent diabetes mellitus (NIDDM), which it is characteristic when the body cannot properly use the insulin it produces or does not produce enough insulin to control blood sugar rate, which is more present in adults and represent 90% of the populationShow MoreRelatedDiabetes Is A Major Public Health Problem Worldwide Essay1467 Words   |  6 PagesDiabetes mellitus is a major public-health problem worldwide. Its incidence is increasing rapidly, and by 2030, this number is estimated to almost double.1 The increase in incidence in developing countries follows the trend of urbanization and lifestyle changes. Individuals with T2DM are considered on high priority as they are potential candidates for rapid evaluation to prevent and halt the progression of complications. This study presented descriptive data from a large number of subjects with diabetesRead MoreDiabetes Mellitus : A Major Public Health Problem Worldwide Essay1480 Words   |  6 PagesDiabetes Mellitus has increased in recent years due to bad eating habits and inactivity. Diabetes Mellitus is a major public health problem worldwide. Improved testing accuracy has improved which has confirmed more cases. There are two types of diabetes. In this paper I will explain the differences in both types of Diabetes and complications that are commonly associated with this disease, as well as treatment and plan of care for this disease. (American Medical Association) Type I DiabetesRead MoreDiabetes As A Western Disease1489 Words   |  6 Pagesfood we eat. While some food may make us active and full of energy, some may make us sluggish and lazy. Diabetes has been around for decades, as the increase in assortment of food and different varieties have become assessable to individuals globally, we have been dealt with a larger problem than many predicated. Diabetes started as a western disease has made its way to being a global problem with many organizations leading the fight to find ways to reduce the epidemic. While many may disagree thatRead MoreEssay about Global Health and Diabetes1323 Words   |  6 PagesGlobal health is defined as â€Å"health problems, issues, or concerns that transcend national borders† (Institute of Medicine, 1997, p. 2). Koplan (2009) proposed a new definition for global health which he described as an â€Å"area for study, research and practice that places a priority on improving health and achieving equity in health for all people worldwide† (para, 7). Global health emphasizes transnational health issues, determinants, and solutions from an interdisciplinary perspective and blendsRead MoreReaction Paper On Diabetes711 Words   |  3 PagesDiabetes is a health crises that reaches beyond the borders of the United States. It is a global problem in developed and third-world countries. The World Health Organization (WHO) states, â€Å"The number of people with diabetes has risen from 108 million in 1980 to 422 million in 2014† and â€Å"Diabetes prevalence has been rising more rapidly in middle- and low-income countries† (Diabetes, 2017). We have seen a rise within our own borders as many of us or close relatives have succumbed to the diseaseRead MoreObesity : Obesity And Diabetes833 Words   |  4 Pagesseveral years, obesity has become a serious health concern in all around the world, Including the United States; overweight is at least partly responsible for the dramatic increase in diagnoses of type two diabetes (on-set diabetes) among children and adults. Diabesity is the label for diabetes occurring in the context of obesity (McNaughton 71 ). In Diabesity and the stigmatization of lifestyle in Australia we diagnose the correlation between obesity and diabetes; whether one of them is a product of theRead MoreFighting the Obesity Epidemic in the UK912 Words   |  4 PagesPublic health aims prevention of health problems before they occur and mainly focuses on population rather than individual (Thorbory, 2009). It also helps to improve the health and well being of individuals, communities and the wider population and prevent from mortality and disability (Nursing Times.net, 2013). Prevention such as immunisation and screening, Protection such as safety and protection from abuse and promotion such as health education are the three main approaches of public health (RCNRead MoreObesity As A Disease Essay1378 Words   |  6 Pages5%) of adult s in the United States are obese. Obesity is defined as a weight that is higher than what is considered as a healthy weight. Body Mass Index (BMI) is used as a screening tool for overweight and obesity. According to the World Health Organization, worldwide obesity has nearly doubled since 1980. In 2016, 39% of women and 29% of men over the age of 18 were overweight. Today, around one in five children, ages 6-19 are obese. The obesity epidemic only continues to worsen in the United StatesRead MoreThe Epidemic Of Obesity And Diabetes Essay1432 Words   |  6 PagesThat’s a reasonable estimate of the probability that public health authorities in the foreseeable future will successfully curb the worldwide epidemics of obesity and diabetes, at least according to Margaret Chan, the director general of the World Health Organization (WHO) – a person who should know. Virtually zero is the likelihood, Chan said at the National Academy of Medicine’s annual meeting in Octo ber, that she and her many colleagues worldwide will successfully prevent ‘a bad situation’ from ‘gettingRead MoreThe Prevalence And Incidence Of Type 2 Diabetes Essay1664 Words   |  7 PagesA. Statement of the Problem The prevalence and incidence of type 2 diabetes are increasing worldwide, particularly in devel-oping countries, in conjunction with increased obesity rates and westernization of lifestyle (In-zucchi et al., 2012). The economic burden for health care systems is skyrocketing, owing to the costs associated with treatment and diabetes complications. Type 2 diabetes remains a leading cause of cardiovascular disorders, blindness, end-stage renal failure, amputations, and hospitali-zations

Dead of September 11th Analytical Essay - 1392 Words

Analyse The Dead of September 11 The Dead of September 11 is deep poem that provokes many feelings and thoughts. There are many topics that are rather easy to delve in to. Throughout this essay, three of these literary techniques will be addressed and â€Å"delved into†, so to speak. These techniques are: diction, figurative language and tone. Throughout the following essay several large ideas and the theme of this poem will also be addressed, including but not limited to the universality of the poem and the absolute obliteration of falsities and of false intimacy. Tony Morrison has created a complex, captivating piece of literary art that can be viewed and be interpreted in many different ways, with each individual person who examines it†¦show more content†¦Of course, that depends on where the dead are, which depending on your beliefs they can be just about anywhere, or everywhere. The harsh words â€Å"no words stronger than the steel that pressed you into itself† could be considered a met aphor between the worthiness and strength of words compared to the dead and that the dead are DEAD. There are no words that have the power to bring them back. The quote â€Å"No scripture older or more elegant than the ancient atoms you have become† could possibly be referring to how all the atoms in our body are recycled and ancient and that after our death, after our soul escapes our body, our body returns to being merely ancient atoms and when the soul is gone, no words can bring them back into the body, none can â€Å"reanimate† the ancient atoms until they are recycled into new living beings. The last technique or literary device is tone. The tone portrayed through this speaker is rather confusing. There are determined, frustrated and harsh aspects along with sad, useless and bittersweet emotions portrayed throughout this poem. The speaker was determined to speak to the dead, in a pure fashion, yet because of human nature, this is virtually impossible, which made the speaker frustrated. The tone was harsh because of some of the diction throughout. Yet, the tone saddened when the speaker said â€Å"and I have nothing to give you†. It made the tone come out as feeling useless and regretful. Finally, in the last bit, the tone wasShow MoreRelatedEssay on Life, Death, and the Heroic Archetype2880 Words   |  12 Pagesunderstand the uncontrollable and often chaotic world in which he lives. In the popular culture of America we can find many reflections of the heroic figure; in writing, in the graphic art of comic books, and most certainly in the aftermath of September 11th, heroes are ever present. Our cultural champions speak to our collective need to make sense of the nonsensical and to establish order in both our external and internal worlds. Indeed it is through the internal world of the psyche and the lensRead MoreLogical Reasoning189930 Words   |  760 Pageseven be life threatening. Emilio agrees to go along with the majority decision, too. He wants to stay, but not by himself. Still, he isnt convinced by Juanitas reasons. Look, he says, if the stream were poisonous, everything in it would look dead. There are water spiders and plants living in the stream. Its no death trap. At this point you are faced with one of lifes little decisions: What do you do about the water situation? Go or stay? Someone else might make this decision by flippingRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 PagesHistory of Southern Life Lisa M. Fine, The Story of Reo Joe: Work, Kin, and Community in Autotown, U.S.A. Van Gosse and Richard Moser, eds., The World the Sixties Made: Politics and Culture in Recent America Joanne Meyerowitz, ed., History and September 11th John McMillian and Paul Buhle, eds., The New Left Revisited David M. Scobey, Empire City: The Making and Meaning of the New York City Landscape Gerda Lerner, Fireweed: A Political Autobiography Allida M. Black, ed., Modern American QueerRead MoreDeveloping Management Skills404131 Words   |  1617 Pages168 How Creative Are You ? 169 Innovative Attitude Scale 171 Creative Style Assessment 172 SKILL LEARNING 174 Problem Solving, Creativity, and Innovation 174 Steps in Analytical Problem Solving 174 Defining the Problem 174 Generating Alternatives 176 Evaluating Alternatives 176 Implementing the Solution 177 Limitations of the Analytical Problem-Solving Model 178 Impediments to Creative Problem Solving 178 Multiple Approaches to Creativity 179 Conceptual Blocks 183 Percy Spencer’s Magnetron 185 SpenceRead MoreLibrary Management204752 Words   |  820 Pagesintensely political, both internally and in their relationship to forces outside the organization. Flexibility is required to maintain equilibrium for the organization in the political arena. Being willing to be a risk taker is often a vital skill. †¢ Analytical Skills. Managers serve as change agents and thus must be good at analysis. Insight is useful, but decisions based on insight or intuition are almost impossible to defend. A lucid, rational, wellargued analysis is what is needed to support the actionsRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 Pagesmillion copies and have been translated into 20 languages; editions have been adapted for Canada, Australia, South Africa, and India, such as these: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Essentials of Organizational Behavior, 11th ed. (Prentice Hall, 2012) Management, 11th ed. with Mary Coulter (Prentice Hall, 2012) Fundamentals of Human Resource Management, 10th ed., with David DeCenzo (Wiley, 2010) Prentice Hall’s Self-Assessment Library 3.4 (Prentice Hall, 2010) Fundamentals of Management, 8thRead MoreContemporary Issues in Management Accounting211377 Words   |  846 Pagesdescribed in Section 1.2, we have a variety of approaches to mobilizing some of this information to achieve signiWcant feats of performance management in well-understood settings. Unfortunately in considering the long-term contribution of this kind of analytical process, the prognosis is less optimistic than might be expected in the face of such potential. On its own, information processing is not generally held to provide sustainable competitive advantage (e.g. Barney et al. 2001). 8 AHRENS AND

Certified Specialist of Wine Review Free Essays

Maps Review France Major AOC Wine Producing Regions Champagne, Alsace, Burgundy, Rhone Valley, Provence, Languedoc, Bordeaux, Loire Valley Chris and Bored Raj Played Little Balls Loudly Major Topographical Features: Massif Central ( Central highlands of the country), Alsp in SE, Loire, Garonne, Dordogne , Rhone and Rhine Rivers and Vosges Mountains – NE France – Shields vineyards of Alsace , Champagne and Chablis Mediterranean climate : Rousillion, Languedoc, Provence and Rhone Regions Red Grapes dominant: Full Bodied, Moderate acidity Maritime Climate: Western part of France, Loire Valley White Grapes dominate: high acidic, low to medium body, low in alcohol White Grape Varieties 1) UGNI BLANC ( Trebbiano), Chardonnay, Sauv Blanc, Melon de Bourgogne ( Muscadet), Muscat ( Vin Doux Naturales), Chenin Blanc Red Grape Varieties: 1) MERLOT ( Bordeaux and Languedoc), Grenach, Syrah ( N. RHONE), Carignan, CAB ( Bordeaux), Cab Frank ( tolerates cool weather – Loire), Gamay, Pinot Noir ( Burgundy), Cinsaut ( blending grape of South), Pinot Meunier ( other Red grape of Champagne), Mourvere ( Languedoc Provence) Vin de Table, Vin de Pays, VDQS, AOC (300, ? of French Wine) Bordeaux Highlights ( SW FRANCE) Known for Long Lived, High Quality Reds Sweet White Dessert Wines Varieties: Melot, Cab, Cab Frank, Malbec Petit Verdot, Garonne and Dordogne Rivers form the GIRONDE, flows into Atlantic River divided region in 3 Sections 1) Left Bank – West a. Upper End Left Bank Reds : Cab Territory, Medoc Region – World’s Finest b. We will write a custom essay sample on Certified Specialist of Wine Review or any similar topic only for you Order Now Sweet White Wines comes from Sauternes on Left Bank, Botrytis Condition/ Noble Rot 2) Right Bank – East . Upper End Right Bank Reds : Top Quality, Long Lived Reds i. Pomeral St. Emilion AOC’s 3) Entre – Deux – Mers a. Dry White Wine Area – Graves, Area of Left Bank North is called MEDOC, south and west of the city is called GRAVES – Most White Varietals are found here†¦ Sauvignon Blanc and Semillon, Muscadelle Bordeaux AOC vs Bordeaux Superior – Can be used for Red and Sweet White, tighter restrictions, older vines ,lower yields, several months of aging, higher minimum ripeness at harvest, half degree higher alcohol MEDOC: Four of the most esteemed villages – St. Estephe, Pauillac, St. Jullien, Margaux GRAVES: Sauternes – Sweet Wines, Pesac – Leoganan – split off from Graves to establish its own identity – most highly regarded Ch. Of District Bordeaux Classifications Top Level – Premier CRU comprised of 4 Chateaus : Haut Brion (Graves ), Lafite – Rothschild, Latour Margaux , WHITES – FIRST SUPERIOR GROWTH = Chateau d’ Yquem St. Emilion Grand Cru: only classification system on Right Bank: Grang Cru Class and Premier Grand Cru Classe: Ch. Ausone and Ch Cheval Blanc – Category A RANKING LOIRE VALLEY Loire River = Longest River in France, Flows NORTH Known for Crisp White Wines, Light Red Wines and some Fine Sweet Sparkling Valley Divides into Three Winegrowing regions, West to East†¦ Pays Nantais ( Nantes County) – Chilly maritime Climate, Melon de Bourgogne ( muscadet), 4 MUSCADET AOC’s Central Loire ( Anjou and Touraine) – Humidity remains high from sea, Botrytis Development, Chenin Blanc Sauvignon Blanc, Cab Frank for Reds and Roses, Malbec / Cot, Grolleau and Gamay FINES BULLES ( Fine BUBBLES) : Specialty here, made in Traditional Champagne Method but uses Chenin Blanc and either Cabs as Main Ingredients – Anjou AOC ( primarily Cab Frank), Raose d’ Anjou ( Rose/Mainly Grolleau ) Cabernet D’Anjou ( 2 Cabs ony), Rose de Loire ( Dry Rose) Sweet dessert wines are the specialty , botrytis favors conditions – Coteaux de Layon AOC : Subregions are Bonnezeaux a nd Quarts-de- Chaume (100 % Chenin Blanc), Premier Dry White Appelation = Savennieres ( 100 % Chenin Blanc) SAUMUR: Known for its sparkling wines – Chief Source of Grapes for Cremant de Loire – Sparkling wine – TOURRAINE: Bourgueil Chinon – regions that are known for excellent red wines , 90 % Cab Frank , Vouvray – uses 100 % Chenin Blanc and can be dry or sweet, also Montlois Su Loire – produces similar wines – Sancerre Pouilly – Fume : 100 % Sauvignon Blanc Wines, Also Pinot Noir Eastern , Upper Loir ,( Sancerre/Pouilly – Fume) Continental climate, Sauvignon Blanc- minerally with high acidity and fine aromatics , flinty soil makes SMOKIER flavor CHAMPAGNE Four Zones : Montagne de Reims ( Chard), Vallee de La Marne (Pinot Meunier Pinot Noir), Cote des Blancs (Chardonnay), Cote des Bar (Pinot Noir) Kimmerdigian Clay: In Cote de Bar Region, Clay created during the Jurassic period, Chalky soil formed by Microscopic Shell fish – High Water Retention capacity, heat retention and heat reflection Chardonnay, Pinot Noir Pinot Meunier Champagne Styles: Non Vintage ( Blend of Wines from Several Vintages – MUST age for 1 year on lees in the bottle), Vintage (Single Year Harvest – min 3 years aging), Prestige Cuvee (Top of Line produced by Champagne House), Blanc de Blancs (Chard), Blanc de Noirs, Rose Dry to Sweet: Brut, Extra Dry, Sec, Demi Sec, Doux ALSACE NE Corner of France, Vosges Mnt Rhine River ,Lies Across German Region of Baden, Cold Continental Climate, Dry because of shadow of Vosges Grape Varieties: Reisling, Gewurtztraminer, Pinot Gris Pinot Noir 2 Styles of Dessert Wines ) Selection de Grapes Nobles: Sweet, Sauternes Style , Botrytized Wine 2) Vendange Tardive: Late harvest grapes, may or may not be affected by Botrytis Alsace AOC: 100 % of any of the following; Riesling, Gewurtztraminer, Pinot Gris, Auxerrios, Pinot Noir, Sylvaner, Muscat and Chasselas – Blends of these varieties are called EDELZWICKER CREMANT D’ ALSACE AOC: sparkling wine – Pinot Blanc, Pinot Gris , Riesling, Chardonnay, Pinot Noir and Auxerrois BURGUNDY Known for elegant, silky and complex Pinot Noirs and complex dry white wines from Chardonnay Distinct Vineyard Areas Chablis ( Makes STILL wine) Cote d’ Or – Lies SW of city of DIJON Divided into 2 Segments: Cote de Nuits – North (Pinot NOIR DOMINATES), Cote de Beaune – South Cote Chalonnaise Macconnais (Gamay) Grape Varieties: Chardonnay Pinot Noir – CLAIM TO FAME, Gamay, Aligote (Minore white Variety of BURGUNDY) Burgundy Wine Styles: All Dry and Still, Moderate in Alcohol, Acidity tannin , Earthiness, Oak Aging is Norm, South of Chablis – Chardonnay is Richer and Less Acidic, Cotes d Or – Wet Earth Wine Style How to cite Certified Specialist of Wine Review, Essay examples

Peter the Great free essay sample

An examination of the military and cultural transformation of Russia under the rule of Peter the Great. This paper examines the move toward westernization that took place in Russia under the reign of Peter the Great. It provides an accounting of Peters achievements that so intensely impacted Russian society and a discussion of the reasons behind Peters success . The groundwork for the Golden Age that Russia experienced between mid-eighteenth and mid-nineteenth century was laid down by Peter the Great who founded and established the paradigms required for Russias supremacy. Peter the Great, the most influential czar and military leader in Russian history, literally transformed his country from an almost medieval backwater region into one of the worlds great powers at the beginning of the eighteenth century. Russia had missed out on both the Renaissance and the Reformation, which left it nearly a century behind the rest of Europe in every field imaginable: social, cultural, political and educational . We will write a custom essay sample on Peter the Great or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page However, due to Peters keen observations and the effective plans of action that thus evolved, Russia emerged, almost overnight, as a mighty empire comparable with the likes of Britain, France and Germany. This rapid change in Russias status was thus, wholly dependent upon the revolutionary ways of Peter the Great that he employed to rule over Russia.

Meaning Of Death Essays - Theatre, Theatre Of The Absurd, Fiction

Meaning Of Death Death is a word that we know and fear, but what exactly does the word death mean to you? The end of life? The end of time? The end of hope? Well?maybe. Some see Death as a messenger sent by god to take away people's lives. For some people, death is the worse of the worse thing of all, but for the protagonists in the plays Amadeus and Waiting for Godot death is something that they do not fear. They actually want to die or use death as a tool to achieve a certain goal. Although this might sound odd, there is a solid logic behind it. While death is a significant theme in both plays, the meaning of death between the two plays varies. In the play Waiting for Godot, Estragon and Vladimir were trapped in the days simply waiting for Godot. Throughout the two days of the play, most of the things that happened on the second day were identical to those happened on the first. The days always began with Estragon coming back from the ditch and meeting Vladimir; Estragon tries to take or takes off the boots; Pozzo and Lucky comes in; the idea of hanging themselves and leaving; the Boy comes in and tell them that Mr.Godot can't come but will come for sure tomorrow; Estragon tries to sleep; and then the day is over and Estragon goes back to the ditch. Their days were too boring and repetitive, and they were struggling to kill time by finding something to do: VLADIMIR: That passed the time. ESTRAGON: It ould have passed in any case. VLADIMIR: Yes, but not so rapidly. Pause. ESTRAGON: What do we do now? VLADIMIR: I don't know. (Beckette, P.32) On both days in the play, Estragon wanted to leave the country road and go somewhere else, but when Vladimir reminds him that they are Waiting for Godot, Estragon then changed his mind and stayed with Vladimir to wait for Godot: ESTRAGON: Let's go. VLADIMIR: We can't. ESTRAGON: Why not? VLADIMIR: We're waiting for Godot. ESTRAGON: (despairingly). Ah! Pause. (Beckette, P.31) In addition, the two bums wanted to hang themselves on both days, but on the first day they were afraid that if one died the other would be left alone, on the second day the rope broke while they were testing it to see if it was strong enough to hang them. This idea of hanging themselves was Estragon's: VLADIMIR: It's for the kidneys. (Silence. Estragon looks attentively at the tree.) What do we do now? ESTRAGON: Wait. VLADIMIR: Yes, but while waiting. ESTRAGON: What about hanging ourselves? VALDIMIR: Hmm. It'd give us an erection. ESTRAGON: (highly excited). An erection! (Beckette, P.12) This is because he couldn't stand the boredom and he wanted a form of change very badly. They seem to be trapped in the repetitive process of waiting for Godot, and they believe that they will be either happier when they hang themselves or when Godot eventually arrives to save them. Although Godot is referred to as a person in the play, we can certainly think of Godot as death itself, and that is what the two friends are waiting for. Still, death is considered to be a change and that's what Vladimir and Estragon wants. No matter what/who Godot is, Godot will still be the one who can give them this change that they so desperately need. Therefore, the result of both choices is death. In this case, death is considered to be a change or an escape from suffering in life, and both Estragon and Vladimir were not afraid of death, but rather they were hoping that death will come and end their suffer. The reason why Estragon and Vladimir have to wait for Godot (death) instead of killing themse lves is because they don't have the ability to die together. If only one of them dies, the other will be left alone and not be able to die. For example, if Estragon wants to hang himself and die, Vladimir had to lift him up so he could reach the tree and tie the rope; but after Estragon dies, there would be no one to lift Vladimir up the tree so he could hang himself. Although this reason is not mentioned in the play, this is the only

7 Ways Students Can Stay Productive During Summer Break

7 Ways Students Can Stay Productive During Summer Break If you’re a student, you long for summer vacation. School takes a lot out of you so it’s nice to have a few months to unwind. You get to catch up and focus on all of the things you don’t normally get to enjoy. But one of the biggest problems students face is staying productive during summer break. You spend 2-3 months having fun in the sun and when you return to class in early September, you end up feeling overwhelmed and stressed out. This happens to everyone. You’re coming off your summer high and back into the real world, and you end up crashing and burning. It’s a rough and transition. It’s like starting a car that’s been sitting in your garage for years. The engine is going to sound clunky and congested.  Or if you don’t drive, think of it like riding your bike. If you don’t ride your bike for a couple of years, the chain is going to rust and it will feel very tight and restricted when you finally take your bike ou t for a spin.  Fortunately, this can be avoided. All you need to do is keep your mind sharp and productive during summer break. If you can accomplish this, then you will make the transition in September very smoothly.That being said, here are 7 ways students can stay productive during summer break:Source:[#WBSA]

Possible Effects of Budget Preparation on the Behavior of Laundry Essay

Possible Effects of Budget Preparation on the Behavior of Laundry Supervisor - Essay Example This research will begin with the possible effects of budget preparation on the behavior of laundry supervisor. Budgets fall under the category of responsibility accounting. The reason they are given this name is because laundry supervisor can be given enough discretion to manage her own department and at the same time she will be questioned on any results that were below the budgeted performance. It helps the higher level management is focus on their core competencies and organizational planning, setting up strategic goals and looking after other more important aspects of the business by giving the duty of performing day to day budget of one department within the organization to its supervisor. This is a motivational thing for the department supervisor as well. She will try to beat her own budget and achieve better performance if the budget achievement is linked with performance rewards. The current budget preparation process has certain big flaws. First of all since people closer t o the action were not consulted before making the budget, a lot of useful information would have been omitted from the budget preparation process. This is particularly bad as the supervisors might not be able to achieve their targets because the budget was not realistic and all blame will fall on the supervisors. Similarly, it will be impossible to link the laundry function of the organization with other functions. This will create negative synergy or less result from more effort. Certain functions of the laundry department and costs of laundry departments are linked with the results or decision taken by other departments. For example, it is the nursing department that decides on how frequently it will change the bedding of the patient. If they decide to change the bedding daily, whereas the budget was prepared keeping in mind that the bedding will be changed not before three days, then the costs of the laundry department will rise. If no alteration is made to the original or planne d budget than laundry supervisors will not even try to achieve the budget and their negative feelings towards the organizations will be reflected and translated to the entire organization. This will result in the performance decrease in the entire organization. Any variation in the budget should be investigated only when it is material to investigate the scenario. For example, a lowly amount of $10, even if the change is more than 5% should not be undertaken because the entire investigation process would further waste the resources of greater than $10. Hence, lowly amounts are not worth investigation and only those amounts which are large enough to contribute to the organizational saving should be investigated. In other words variances should only be investigated if the cost of doing research is less than the benefits obtained from the investigation. The current process of budget preparation is that each department has to look after the