...organization. Budget is a quantity of plan of action and aid to the coordination and implementation of plan. A budget system builds on historical or actual performance. Moreover, budget is the most widely used method to control resources of profit making and nonprofit making organizations. Preparation of annual budget is mandatory for all organizations because of its unique feature in controlling financial resources of any entities because of its unique feature in controlling financial resources of any organization. It is one of the most of important financial reports produces by the organizations. Budgeting is concerned with implementation of the approved program within long range of plan. The budget translates the long range plan in to annual operating plan. The annual budgeting process lead to the refinement of those plans. Since managers must produce detailed plans for implementation of the long range plan. Generally nowadays most or every organizations are requiring budgeting. It should be available to management tools, but its goes beyond that. The budget express qualitatively and in detail, what the organization or the business plans to do next and what result it expected. It states how available resources will be needed. It communicates where emphasis and priority should be placed and the performance sought. This paper will elaborate the budget preparation and implementation undertaken by Adama municipality....
Words: 1823 - Pages: 8
...New ways of conducting stem cell research have made the healing and repairing treatment for many diverse applications. To prove their point, scientists have broken down the basic facts of their studies throughout the last ten years. Embryonic stem cell transplantation is a related course of cells that are in charge of certain functions and systems of the body. The cells used in the transplantation process are contrived from "cryopreserved suspensions" from the fetal liver, thymus, bone marrow, spleen, brain, and the pancreas. Introducing these cells to the body can be approached in different ways. The first step taken is engrafting or multiplying cells in the affected area. These cells will then supplement missing or declining cells and replace/repair missing functions of the body. Production then commences with considerable amounts of biologically active substances such as nerve growth factor, tumor necrosis factor and interleukins etc. When these cells have been transplanted, they are capable of migrating, establishing intercellular links and responding to various effects. However, because of their immature transplantation to the human body, these cells cause a weaker immune response than mature cells....
Words: 1155 - Pages: 5
...diverse applications. To prove their point, scientists have broken down the basic facts of their studies throughout the last ten years. Embryonic stem cell transplantation is a related course of cells that are in charge of certain functions and systems of the body. The cells used in the transplantation process are contrived from "cryopreserved suspensions" from the fetal liver, thymus, bone marrow, spleen, brain, and the pancreas. Introducing these cells to the body can be approached in different ways. The first step taken is engrafting or multiplying cells in the affected area. These cells will then supplement missing or declining cells and replace/repair missing functions of the body. Production then commences with considerable amounts of biologically active substances such as nerve growth factor, tumor necrosis factor and interleukins etc. When these cells have been transplanted, they are capable of migrating, establishing intercellular links and responding to various effects. However, because of their immature transplantation to the human body, these cells cause a weaker immune response than mature cells. These cells can then survive and multiply, capable of lasting for months and years in the body of the recipient. In the areas where tissue or organs have been damaged or lost, they substitute the lack of functional activities.These cells can also produce new...
Words: 956 - Pages: 4
...The Concepts of Nutritional Health What is a Healthy Diet? (DRV/ RNI) Healthy eating means consuming the right quantities of foods from all food groups in order to lead a healthy life. Diet is often referred to as some dietary program for losing weight. However, diet simply means what food we eat in the course of a 24-hour, one week, or one month, etc. A good diet is a nutritional lifestyle that promotes good health. A good diet must include several food groups because one single group cannot provide everything a person needs for good health. DRV- Dietary Reference Values (DRVs) are the complete set of nutrient recommendations and reference values, given by the government. DRVs can be used for reference values in food labelling and for establishing food-based dietary guidelines. RNI- Reference Nutrient Intake is the value amount of a nutrient required for an individual to prevent deficiency within themselves. For example: Many people need less than the RNI. The difference between Meals and Snacks The difference between a meal and snack is that a meal is usually made up of a variety of different nutrients. Whereas snacks are a single type of food, which you have with a drink, it may be of low nutritional contents. Therefore it is very unhealthy. . However snacks, if wholesome and healthy substances, are a good thing if you eat them for the right reasons at the right time. Moreover meals are prepared and cooked, for example your breakfast and afternoon Lunch...
Words: 2486 - Pages: 10
...also contain high level of beta carotene (antioxidant) help you to stay young! Ingredients for Celery Apple Juice:- * 2 stalks Celery * 1 Apple * 60g of carrot * 1~2 teaspoon of honey Preparation steps for celery apple juice:- * Clean the celery, carrot and apple * Remove the skin for apple, and carrot * Cut celery, carrot and apple into small pieces * Put all the pieces into juicer for juicing * Once done, Apple Celery Juice is ready to be served Melon mango juice contain high Vitamin A which is good for human eyes. Vitamin A from fruits and vegetable contain antioxidant properties, which helps to protects cells from the daily toxic damage of oxidation. It’s also believe that melon mango juice is able to release the tiredness of the eyes. If you work long hours in front of computer or books, it’s good to give melon mango juice a try Ingredient for Melon Mango Juice Recipe:- * 100g of Mango flesh * 1 slice of melon * 180ml of milk Preparation steps for Melon Mango Juice:- * Cut mango flesh and melon into smaller pieces * Put the fruits and milk into the fruits blender * Blend the fruits evenly and it’s ready to be served Strawberry Grapes Juice contain high Vitamin C which helps our immune system and provide anti aging function. The grape fruit and skin is good for fighting against the free radical. It’s also believed that Strawberry Grapes Juice is able to replenish our energy, increase metabolism...
Words: 2645 - Pages: 11
...Effects of Stress * What steps of the general adaptation syndrome will I experience? The three steps that I would most likely experience is the alarm reaction, the resistance stage, and the exhaustion stage. The alarm reaction is our body’s internal alarm system that warms us when a threat is present. The body undergoes preparation in order to be able to deal with the upcoming stress. This preparation involves releasing stores of energy in order for us to survive. If stress is still present after we undergo the alarm system, we enter the resistance stage. During the resistance stage the body tries to recover the lost energy lost during the alarm system and repairs body damage. If the stressor is still present, we enter the exhaustion stage. During the exhaustion stage, the body’s heartbeat, respiration rate, and bodily arousals slow down despite the fact that the stress is still present (Nevid & Rathus, 2005). * What emotional and cognitive effects might this stressor produce? The emotional effects that this stressor produces are anxiety, anger, and depression. I might be in a state of anxiety where I could possibly have physical conditions such as a rapid heartbeat or even break out into a cold sweat (Nevid & Rathus, 2005). The cognitive effects that this stressor produces are lack of focus and not being able to think clearly. The higher the stress level, the more likely I would have trouble remembering things or being able to solve problems adequately. ...
Words: 281 - Pages: 2
...CORE SYLLABUS for National Eligibility-Cum-Entrance Test (NEET) for Admission to MBBS/BDS Courses The Medical Council of India (MCI) recommended the following syllabus for National Eligibility-cum-Entrance Test for admission to MBBS/BDS courses across the country (NEET-UG) after review of various State syllabi as well as those prepared by CBSE, NCERT and COBSE. This is to establish a uniformity across the country keeping in view the relevance of different areas in Medical Education. PHYSICS S.No. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. CLASS XI Physical world and measurement Kinematics Laws of Motion Work, Energy and Power Motion of System of Particles and Rigid Body Gravitation Properties of Bulk Matter Thermodynamics Behaviour of Perfect Gas and Kinetic Theory Oscillations and Waves CLASS XII Electrostatics Current Electricity Magnetic Effects of Current and Magnetism Electromagnetic Induction and Alternating Currents Electromagnetic Waves Optics Dual Nature of Matter and Radiation Atoms and Nuclei Electronic Devices CHEMISTRY S.No. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. CLASS XI Some Basic Concepts of Chemistry Structure of Atom Classification of Elements and Periodicity in Properties Chemical Bonding and Molecular Structure States of Matter: Gases and Liquids Thermodynamics Equilibrium Redox Reactions Hydrogen s-Block Element (Alkali and Alkaline earth metals) Some p-Block Elements Organic Chemistry- Some Basic Principles and Techniques Hydrocarbons...
Words: 5244 - Pages: 21
...practices may have on their health and wellbeing and also on the health care worker and can lead to complaints if basic hygiene rules are not followed. The effects of unsafe practices when preparing, cooking and serving food in a health or social care setting can cause food contamination in a variety of ways which could lead to food poisoning and can cause illness . Food poisoning are caused by Micro-organisms which includes bacteria, viruses and moulds found in food and can lead to stomach pains, diarrhoea and vomiting. Food contamination can occur in many different ways, such as: Physical, chemical and biological contamination. Physical contamination is caused by foreign or physical objects that come in contact with the food during preparation, cooking and serving. These contaminants includes hair, fingernails, jewellery, fingernails, food packaging, bones, dust, dirt, piece of glass, hair pin, insects and their droppings and eggs. Some of these contaminants can be prevented by ensuring that those preparing the food cover their hair, have short, clean unvarnished fingernails, they should...
Words: 1687 - Pages: 7
...cost accountants of india(ICAI) (A Statutory body under an act of parliament) SYLLABUS 2012 STRUCTURE & contents Evaluation Synthesis ANALYSIS ANALYSIS APPLICATION APPLICATION COMPREHENSION COMPREHENSION COMPREHENSION KNOWLEDGE KNOWLEDGE KNOWLEDGE LEVEL A LEVEL B LEVEL C FOUNDATION COURSE - Syllabus 2012 the institute of cost accountants of india(ICAI) (A Statutory body under an act of parliament) SYLLABUS 2012 STRUCTURE & contents The Institute of Cost Accountants of India (Statutory Body under an Act of Parliament) Page 1 FOUNDATION COURSE - Syllabus 2012 The Following table lists the learning objectives and the verbs that appear in the syllabus learning aims and examination question. Learning objectives Level A COMPREHENSION What you are expected to understand List Make a list of. State Express, fully or clearly , the details/ facts of. Define Give the exact meaning of. Communicate the key features of. Distinguish Highlight the differences between. Explain Make clear or intangible/state the meaning or purpose of. Identify Recognise, establish or select after consideration. Illustrate What you are expected to know Definition Describe KNOWLEDGE Verbs used Use an example to describe or explain something. The Institute of Cost Accountants of India (Statutory Body under an Act of Parliament) Page 2 FOUNDATION...
Words: 18528 - Pages: 75
...INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS BOARD IFAC IPSASB MEETING – JULY 2005 COUNTRY REPORT - MALAYSIA Government Accounting Entities There are three levels of government in Malaysia and they are listed as follows: • Federal Government; • State Government and • Local Government. In addition to the above, there are Statutory Bodies which are incorporated under respective acts and Government Linked Companies which are incorporated under the Companies Act 1967. Malaysia does not prepare whole of government account as each level of government is an accounting entity by itself and is subjected to different Laws and regulations that are being enforced. Basis of Accounting The Federal and State Government have been adopting modified cash basis of accounting in the preparation of the annual financial statements where expenditures incurred in the old financial year but not yet paid will be paid in January of the new financial year and are reported as expenses for the old financial year. As for the Local Government, Statutory Bodies and Government Linked Companies, they have been adopting accrual basis of accounting in the preparation of the general purpose financial statements. Public Sector Accounting Standards The Accountant General’s Department is responsible for issuing of Public Sector Accounting Standards (PSAS) in Malaysia. The objectives of these Standards are to prescribe the basis for presentation of general purpose financial statements in order to...
Words: 1343 - Pages: 6
...Profession of Arms campaign is for Soldiers and leaders to refine their understanding of what it means to be professionals expert members of the Profession of Arms after nine years of war and to recommit to a culture of service and the responsibilities and behaviors of our profession as articulated in the Army Ethic. Much of the initial discussion involving this campaign focuses on whether or not military service is a profession. Merriam-Webster's Dictionary defines a profession as "a calling requiring specialized knowledge and often long and intensive academic preparation; a principal calling, vocation, or employment; or the whole body of persons engaged in a calling. Based on the subtle differences between the definitions of a profession and an occupation, I believe that the dispute regarding the appropriateness of defining the military as a profession revolves around varying levels of academic preparation based on military occupational specialty and rank. I believe that the scope of responsibility involved in executing our duties and serving our client under the Constitution, namely the people of the United States of America, requires...
Words: 825 - Pages: 4
...Macrocycle for Short Distance/Sprint Training Training Needs Analysis: The major muscle groups that need to be trained are the hips, the upper leg muscles (quads and hamstrings), the lower leg muscles (calves), the chest and shoulders, and the abdominal muscles. Resistance, interval, and anaerobic training should be used. The primary energy systems to be stressed are the ATP-PCr and glycolytic systems. The primary sites of concern for injury prevention are the hip flexors, the quads, and the hamstrings. Phase 1: General Preparation-Preseason Overview: The main objective of this phase is to build a base. To do this it is important to involve the maximum number of muscle groups in order to prepare the muscles, ligaments, tendons and joints to endure the harder workouts later on in training. Interval Program: The program has an emphasis on running technique to make the runners as efficient as possible. This program includes both specific technique and speed development drills. It will involve repeated, short, and intense intervals, focusing primarily on the ATP-PCr energy system. Rest periods between intervals will differ in accordance to the intensity and length of the intervals themselves. Training Sessions: Warm-up: 5-10 minutes of low intensity aerobic exercise (jogging two laps around the outdoor track and four laps around the indoor track is a common warm-up) Flexibility: Active stretching of all major muscle groups- high...
Words: 1861 - Pages: 8
...|[pic] |Syllabus | | |College of Natural Sciences | | |SCI/241 Version 6 | | |Nutrition | Copyright © 2012, 2009, 2008, 2007, 2006 by University of Phoenix. All rights reserved. Course Description This course introduces students to the world of human nutrition. Students examine the components included in a healthy, balanced diet and develop strategies to meet their changing nutritional needs throughout the various stages of life. Specific topics for the course include the digestion process, functions and health benefits of specific nutrients, weight management and fitness, and the effects of nutritional deficiencies. Policies Faculty and students will be held responsible for understanding and adhering to all policies contained within the following two documents: • University policies: You must be logged into the student website to view this document. • Instructor policies: This document is posted in the Course Materials forum. University policies...
Words: 2886 - Pages: 12
...Bio-Identical Hormones: Hormonal Replacement By: Misty Sightler PT 146 Mrs. Martin Bio-Identical Hormones: Hormonal Replacement The word bioidentical means that the hormones are exactly the same as the hormones that the human body produces. Bioidentical hormones have the same exact molecular structure as the hormones produced naturally within the body. The body does not distinguish between supplemental bioidentical hormones and the hormones produced within the body. As a result, bio-identical hormones are properly utilized, and are then able to be naturally metabolized and excreted from the body. The use of bioidentical HRT has increased during the last several years as women have sought out a more natural approach to restoring hormonal balance. Bioidentical hormones therapy is safe as long as the amounts of hormones used and the levels of hormones in the body are carefully monitored. Bioidentical hormones include estradiol, progesterone, testosterone, cortisol, human growth hormone, thyroxine (T4), and triiodothyronine (T3). I don’t recommend non-bioidentical chemicals such as medroxyprogesterone and norgestimate because they are not produced by the human body and because they have known side effects such as cancer, hypertension, depression, and fluid retention. They are more appropriately referred to hormone disrupting chemicals. Not all women experience hot flashes, night sweats, insomnia, or any of the other classical symptoms of perimenopause. However, sometimes...
Words: 1293 - Pages: 6
...Restorative Care Training for the Certified Nursing Assistant Trainer Manual TABLE OF CONTENTS Introduction Making the Most of the Training Making the Most of the Lesson Plans Making the Most of the Activities Trainer Preparation Welcome Module Activity T1 Welcome to the training Activity T2 Common Rules to Follow Activity T3 Successful Completion Activity T4 You will learn Trainer Preparation Module one Module one Trainer Preparation Module two Module two Trainer Preparation Module three Module three Trainer Preparation Module four Module four Appendix A Feeding Assistance Appendix B Fall Prevention Page T3 Page T3 Page T3 Page T4 Page T5 Page T7 Page T7 Page T8 Page T8 Page 7a Page 8 Page 27a Page 28 Page 35a Page 37 Page 104a Page 105 Page 114 Page 123 T2 Restorative Care; Training for the Certified Nursing Assistant Introduction Welcome to the program Restorative Care. This is the trainer manual used by trainers to teach nurse assistants and home health aides about caring for the person with Restorative issues. This manual accompanies the student manual, Restorative Care. This training is activity based. Participants are encouraged to share in the training process, to talk about relevant experiences if they choose and to ask questions. Making the Most of the Training Program Use this training manual as a guide for training individually or in groups. If you train on an individual basis it will be more effective to brainstorm with them than to use the...
Words: 59692 - Pages: 239