Budget Management Anylasis Essay

The first step in cost-variance analysis is developing a budget; this is an assumption of all cost in the hospital (Miller & Ryan, 1995). The second step is to collect information on accurate cost accounting (Miller & Ryan, 1995). It can be challenging for healthcare organizations to develop a budget or cost-variance analysis because of the complexity of the healthcare economy. Using the hospital of phoenix budgeted costs were compared to actual utilization. Several variances exist in all categories. Developing an accurate budget is one strategy to manage a budget within the forecast. Collected data and accounting resources can help management to formulate an accurate budget. Other strategies can come from surveying all parts of the hospital to get the opinions of staff in all areas on how to keep costs in budget or simply minimize cost. The involvement of all staff will create an urgency for budget compliance and involvement will make employees feel as though the task is more personal. Benchmarking progress through out the year is important. Changes and evaluations can be made to areas that are not with in the targeted budget. This will help by making changes before the variance becomes any higher and may decrease the overall variance. The budget report showed variance overage among; inpatient revenue, outpatient revenue, office supplies, purchased services, equipment maintenance & repair, depreciation expense, and operating margin before contractuals. The inpatient and out patient revenue had variances that were over the projected budget. However, as a result of the decrease in patient  services the operational expenses of salaries, benefits, medical supplies, and pharmaceuticals were reported under the projected budget amount. The decrease in patient services could have been for a number of reasons. Repairs and maintenance on equipment was under budgeted for. Lack of functioning equipment may have been one reason for the decrease in patient services. If needed equipment is not available a patient must be sent to a facility with the proper equipment and services. This takes away from the hospitals revenue as well as its statistics. To determine other reason why there was a decline in patient revenue would require more information. The overage of money spent on office supplies cannot be accounted for. There was a lower than expected patient load therefore the cost for office supplies should have been lower than expect as the medical supplies proved to be. There needs to be a unit based investigation to see where the additional expenses on office supplies are coming from. To improve the variance with in the predicted budget and the actual spending benchmarking should be used. There are three approaches to benchmarking; competitive, cooperative, and collaborative (Finkler, 2007). Competitive benchmarking would find specific information about individual areas. This would be a good way to track supply usage and also staffing on individual units or areas of the hospital. Cooperative benchmarking is a process in which information from other organizations is used to improve this hospitals budget (Finkler, 2007). This could help the hospital improve the overall budget analysis and plan ways to save within the facility. The third benchmarking approach is collaborative benchmarking which refers to finding information in particular areas of the hospital and using it to benefit all areas of the organization (Finkler, 2007). Information from the pharmaceuticals area could be used to improve other areas such as the variance with office supplies. Reference: Finkler, S. (2007). Financial Management for Nurse Managers and Executives (3rd ed.). Saunders Elsevier Inc. St. Louis, MO. Retrieved on February 29, 2013 from: University of Phoenix Materials. Miller, T. R., & Ryan, J. B. (1995). Analyzing cost variance in capitated contracts. Healthcare Financail Management, 49(2), 22-3. Retrived from http://search.proquest.com/docview/196372371?accountid=35812 Nelson, B. (1994). Improving cash flow through benchmarking. Healthcare Financial Management, 48(9), 74-8. Retrieved from http://search.proquest.com/docview/196364264?accountid=35812

Forensics as a Crime Scene Investigator Essay

Thesis Statement Forensic is a field of that deals with psychology and the law. Forensic is defined as the intersection of psychology and the law. Forensics is the application of science to questions which are of interest to the legal system. For example, forensic pathology is the study of the human body to determine cause and manner of death. Introductory Paragraph Forensics will be my area of study where I will have to determine the cause and manner of death. As a Crime Scene Investigator, I will be scouring a crime scene for evidence. This is a science, and a field that has a growing in importance. Michigan State University has the nation’s oldest and largest forensic science program. As a Crime Scene Investigator you have to collect, analyze, walk through a virtual crime scene where a murder has occurred, and estimate when the victim was murdered. Then construct a report dealing what I have uncovered and offer an estimated time of death. After I graduate from EVC University I will pursue a career as a Crime Scene Investigator. I will be in charge of investigating Crimes scenes, collecting and analyzing evidence and testifying in court in when needed. I will have to go through law enforcements organizations that have been trained or gone through special certification courses. As a CSI investigator I will be specializing in areas of forensic science. Crime Scene Investigators have to be able to collect and analyze evidence. CSI have to be able to work in a stressful environment hazardous work conditions. You must be available at all times no matter what time of the day. CSI have to perform technical forensic analysis. I will have to be thorough and accurate to document a crime scene including evidence that I have collected so that officers and attorneys can use that evidence for solving and prosecuting crimes. CSI has to work regular hours sometimes they have to work longer hours if not overnight to solve a crime scene. (Hineman, 2011) Crime Scene Investigators annual salary $55,040 which means they make $26.46 hour. Some agencies offer bonuses which mean that another $5,000 can be added to your salary. Some agencies require a four year degree but not all. CSI requires educational requirements in chemistry, and anatomy, and criminal law. (Hineman, 2011) References Merriam-Webster’s Dictionary with Thesaurus. (n.d.). Zane . Zane Publishing. Google. (n.d.). Retrieved from http://www.wikipedia.com Hineman, G. (2011, July 10). MSN. Retrieved from ehow.com: http://www.ehow.com/info_8715626_forensic_scene investigator-job description

Chabros International Group: A World of Wood

The Chabros International Group started with fairly low-key beginnings in the late sixties, but has gradually become a respected name in a wealth of different timber markets. In particular, it has become a well-known wood and veneer supplier due to the relentless and often pioneering efforts of its president Antoine Chami, who has carefully built up a reputation for high quality products and exceptional service. The company employs more than 600 staff with an annual turnover of $100 million USD.Chabros is a leading producer and supplier of wood and veneer and a distributor of a wide range of interior and exterior products that have been specified and used in major high-end projects throughout the Middle East for over 40 years. With an aim to cater to the innovative needs of woodworking professionals, architects & interior designers as well as contractors, Chabros has established overseas production units and distribution points throughout the Middle East Region, targeting businesses that are in search for quality products and exceptional service.In addition to its strong presence of Lebanon, Chabros has always been devoted to expand its range of products to provide original and fresh design solutions to its customers. Chabros has also added a line of services to its current product offerings including veneer stitching & pressing, sanding, veneer finger jointing, parquet and exterior decking installation as well as teak yacht decking. Chabros is positioned as one of the market leading suppliers of Wood & Veneer with a large stock of wide range of products, exceptional service and unique expertise.The company’s success is driven by its loyal customers, their team and their unrelenting focus on delivering results by executing with excellence. In Lebanon, Chabros was one of the first to produce veneer products instead of solid wood because of its ecological and economical benefits. The company’s vision has always been to expand the business further in order to meet the industry’s demands and replenish the shortages that exist. However, due to the wars and political unrest in Lebanon, the company’s desire to expand was stifled somewhat until 1998 when it ventured into the GCC and could establish a branch in Dubai.In the midst of a growing global market, Chabros has established overseas production units and distribution points throughout the Middle East Region, targeting businesses that are in search for quality products and exceptional service. The company’s regional distribution centers are headquartered in Dubai covering a vast geographical area of supply. The Chabros International Group case studies how Chabros confronts a drastic drop in its largest subsidiary's sales after 2008's global economic crisis.Chami, the company’s owner and president, was reviewing his company's 2009 end-of-year financial statements and, in particular, a 30 per cent drop in sales in Dubai. In 2007, a year before the globa l economic crisis, Chami had invested more than $11 million to acquire and expand a sawmill in Serbia to meet Chabros's growing lumber sales demand. With a much higher capacity to produce lumber and a much lower probability to sell it, Chami had to decide what to do to overcome this challenge. Shocked, Chami went into crisis mode and consulted all of his top management to address these issues.Questions that were raised: Should he close parts of his Serbian sawmill? Should he try to boost his company's sales to use all of his sawmill's available capacity? If so, should Chabros try to increase sales within the United Arab Emirates, Saudi Arabia, Qatar, Oman, and Egypt or should it expand into a new country such as Algeria, Bahrain, Iran, Iraq, Jordan, Kuwait, Libya, Syria, Tunisia? Would Morocco, among other countries, be the best country to expand into? Was it the right time to embark on such an expansion?The management also had explored different alternatives such as closing parts o f the Serbian sawmill and different strategies that they could follow if they decided to try grow the company’s sales. The future seemed so uncertain and the team did not know what to expect. It was clear that closing the Serbian sawmill was out of the question, mainly because the company had invested over $11 just less than two years ago. Closing that plant would put the company in a difficult financial situation as it invested for the long run.The company’s best alternative would be to continue operations in the Serbian sawmill and try to expand into other markets where such materials were in high demand. Prior to this, expansion, an extensive research would have to be conducted, particularly due to the crisis affecting many parts of the world. If Chabros was able to find an expanding market, they could continue operations in all of their sawmills. Another option would be to sell off either part of the operations or the entire sawmill.Both of these options would put them at a loss, however, it would be a better option than shutting the entire mill. Some of the strengths and competitive advantages, which Chabros International Group consisted of, were being simultaneously a manufacturer and a wholesaler, which gave them strategic flexibility. They understood and adapted to its Western suppliers and the Middle East and North Africa suppliers. Lebanese people are very adaptable due to their culture, which brought the main sawmill to a much greater advantage.Another strength which Chabros had, was providing its customers with more varied and customized wood products than most other competitors, which built distinctive relationships with its key suppliers. With strengths and advantages come disadvantages, which Chabros had as well. Being a lumber manufacturer put Chabros in the reverse situation and sometimes gave it a disadvantage compared to lumber wholesalers. This happened during the financial crisis, where euro reached an all time high of $1.55 and Chabro’s Russian supplier was able to sell at a lower price. A weak point where Chabros stands, is not working on their brand name. Although Chabros was operating in seven MENA countries, their name was not very well known, not to mention in its parent country, Lebanon. Through its affiliates all over the world, the company has established strategic alliances with mills in Africa, North and South America and Europe, which are responsible for sourcing, cooking, cutting, drying, grading and supplying the various wood products.In recent years, it has broadened its product lines to include new products such as mother-of-pearl laminates and Duroxill UF powder glue. The growth of the company means it has also extended its services, which have developed to include the production of lay-ons, veneered boards and parquetry designs through the use of various splicing, cutting and laser machines in its different locations. Chabros International Group: A World of Wood The Chabros International Group started with fairly low-key beginnings in the late sixties, but has gradually become a respected name in a wealth of different timber markets. In particular, it has become a well-known wood and veneer supplier due to the relentless and often pioneering efforts of its president Antoine Chami, who has carefully built up a reputation for high quality products and exceptional service. The company employs more than 600 staff with an annual turnover of $100 million USD.Chabros is a leading producer and supplier of wood and veneer and a distributor of a wide range of interior and exterior products that have been specified and used in major high-end projects throughout the Middle East for over 40 years. With an aim to cater to the innovative needs of woodworking professionals, architects & interior designers as well as contractors, Chabros has established overseas production units and distribution points throughout the Middle East Region, targeting businesses that are in search for quality products and exceptional service.In addition to its strong presence of Lebanon, Chabros has always been devoted to expand its range of products to provide original and fresh design solutions to its customers. Chabros has also added a line of services to its current product offerings including veneer stitching & pressing, sanding, veneer finger jointing, parquet and exterior decking installation as well as teak yacht decking. Chabros is positioned as one of the market leading suppliers of Wood & Veneer with a large stock of wide range of products, exceptional service and unique expertise.The company’s success is driven by its loyal customers, their team and their unrelenting focus on delivering results by executing with excellence. In Lebanon, Chabros was one of the first to produce veneer products instead of solid wood because of its ecological and economical benefits. The company’s vision has always been to expand the business further in order to meet the industry’s demands and replenish the shortages that exist. However, due to the wars and political unrest in Lebanon, the company’s desire to expand was stifled somewhat until 1998 when it ventured into the GCC and could establish a branch in Dubai.In the midst of a growing global market, Chabros has established overseas production units and distribution points throughout the Middle East Region, targeting businesses that are in search for quality products and exceptional service. The company’s regional distribution centers are headquartered in Dubai covering a vast geographical area of supply. The Chabros International Group case studies how Chabros confronts a drastic drop in its largest subsidiary's sales after 2008's global economic crisis.Chami, the company’s owner and president, was reviewing his company's 2009 end-of-year financial statements and, in particular, a 30 per cent drop in sales in Dubai. In 2007, a year before the globa l economic crisis, Chami had invested more than $11 million to acquire and expand a sawmill in Serbia to meet Chabros's growing lumber sales demand. With a much higher capacity to produce lumber and a much lower probability to sell it, Chami had to decide what to do to overcome this challenge. Shocked, Chami went into crisis mode and consulted all of his top management to address these issues.Questions that were raised: Should he close parts of his Serbian sawmill? Should he try to boost his company's sales to use all of his sawmill's available capacity? If so, should Chabros try to increase sales within the United Arab Emirates, Saudi Arabia, Qatar, Oman, and Egypt or should it expand into a new country such as Algeria, Bahrain, Iran, Iraq, Jordan, Kuwait, Libya, Syria, Tunisia? Would Morocco, among other countries, be the best country to expand into? Was it the right time to embark on such an expansion?The management also had explored different alternatives such as closing parts o f the Serbian sawmill and different strategies that they could follow if they decided to try grow the company’s sales. The future seemed so uncertain and the team did not know what to expect. It was clear that closing the Serbian sawmill was out of the question, mainly because the company had invested over $11 just less than two years ago. Closing that plant would put the company in a difficult financial situation as it invested for the long run.The company’s best alternative would be to continue operations in the Serbian sawmill and try to expand into other markets where such materials were in high demand. Prior to this, expansion, an extensive research would have to be conducted, particularly due to the crisis affecting many parts of the world. If Chabros was able to find an expanding market, they could continue operations in all of their sawmills. Another option would be to sell off either part of the operations or the entire sawmill.Both of these options would put them at a loss, however, it would be a better option than shutting the entire mill. Some of the strengths and competitive advantages, which Chabros International Group consisted of, were being simultaneously a manufacturer and a wholesaler, which gave them strategic flexibility. They understood and adapted to its Western suppliers and the Middle East and North Africa suppliers. Lebanese people are very adaptable due to their culture, which brought the main sawmill to a much greater advantage.Another strength which Chabros had, was providing its customers with more varied and customized wood products than most other competitors, which built distinctive relationships with its key suppliers. With strengths and advantages come disadvantages, which Chabros had as well. Being a lumber manufacturer put Chabros in the reverse situation and sometimes gave it a disadvantage compared to lumber wholesalers.This happened during the financial crisis, where euro reached an all time high of $1.55 a nd Chabro’s Russian supplier was able to sell at a lower price. A weak point where Chabros stands, is not working on their brand name. Although Chabros was operating in seven MENA countries, their name was not very well known, not to mention in its parent country, Lebanon. Through its affiliates all over the world, the company has established strategic alliances with mills in Africa, North and South America and Europe, which are responsible for sourcing, cooking, cutting, drying, grading and supplying the various wood products.In recent years, it has broadened its product lines to include new products such as mother-of-pearl laminates and Duroxill UF powder glue. The growth of the company means it has also extended its services, which have developed to include the production of lay-ons, veneered boards and parquetry designs through the use of various splicing, cutting and laser machines in its different locations.

Ethical Dilemmas – Abortion

In our society, there are many ethical dilemmas that we are faced with that are virtually impossible to solve. One of the most difficult and controversial issues that we are faced with is abortion. There are many strong arguments both for and against the right to have an abortion which are so complicated that it becomes impossible to resolve. The complexity of this issue lies in the different aspects of the argument. The essence of a person, rights, and who is entitled to these rights, are a few of the many aspects which are very difficult to define. There are also issues of what circumstances would justify abortion. Because the issue of abortion is virtually impossible to solve, all one can hope to do is understand the different aspects of the argument so that if he or she is faced with that issue in their own lives, they would be able to make educated and thoughtful decisions in dealing with it. The definition of a person is an aspect of the abortion issue which raises some very difficult questions. Is an unborn baby a person When does the unborn baby become a person This is a difficult question because in order for one to answer it, he must define the essence of a person. When describing the essence of something, one needs to escribe the necessary and sufficient conditions of that thing. So how does one define the essence of a person Kant describes a person as a rational being. Some people define the essence of a person from more of a biological standpoint. Nevertheless, defining the essence of a person is a very difficult thing for a group of people to agree on. One own definition of a person would most likely greatly impact his opinion on whether abortion is morally justified or not. This becomes even more complicated when one takes into account potentiality. This raises the question of whether the fetus is an actual person r a potential person. Many would argue that a fetus is a potential person because it is has the potential to become what it is not yet. However, does a potential person have potential rights An example was used: does a potential doctor have the rights of a licensed doctor When one is describing potentiality, All he is really describing is what that thing is not. By declaring that a fetus is a potential person, one is also stating that a fetus is not a person. As one can see, this issue of the essence of a person and whether a fetus is a person is a very complicated one. This becomes seven more omplicated if one takes into account the issue of rights. Now, the concept of human rights, that is to say, what American society dictates as human rights, conflicts heavily with itself. On one hand, we form a deep and heavy opinion on one s right to life. On the other, we hold an equally strong opinion on one s freedom to live that life as they please. American society by and large has a firm belief in an individuals right to live. Therefore, if one comes to the conclusion that a fetus actually is a person, then that fetus should receive the protection to it s right to live, as much as you or I. This society also olds the firm belief in one s right to the sovereignty of his or her own body, equal to that of one s right to live. In this case, it is imperative that we understand what liberties we can and cannot take upon ourselves concerning our lives. Case in point, suicide. Society dictates what we are allowed to do, and how we are allowed to live, by law. Most of American laws are written to preserve one s rights to individuality, and one s right to take the liberty to live their lives as they see fit. However, laws are also written to undermine those who s actions compromise the liberties and freedoms of ther individuals, thus protecting the concepts and ideals of agency and liberty. Based on our society s laws, essentially, we believe that what you do to yourself is your choice, and is accepted by law, so long as it doesn stop or impede the lives and freedoms of others. The difficulty in this dilemma lies within the question of whether an abortion falls into a category of protection of a woman s right s over the sovereignty of her own body, or whether it falls into a different category of an action which is not permissible because, according to some people, the fetus is a person whose life and freedom is being ompromised. The question of rights is further complicated by the different circumstances where the abortion issue could be raised. Many people would argue that abortion should not be used as birth control or as a means to deal with the consequences of promiscuous sex. However, how does one address the abortion issue in the circumstance of rape or incest Many say that in these circumstances, abortion is justified. The confusing thing is that the outcome is the same in both circumstances. The fetus is being denied its right to live and grow to its potential as a human being. Where does one draw the line What about case where there is medical complications For example: a woman becomes pregnant and goes to the doctor for an examination. During the doctor visit, various tests are run and it is discovered that the baby will be born severely deformed and that its quality of life would be extremely substandard. If the woman were to have an abortion, would it be justified What about a situation where a woman becomes pregnant and she does to the doctor and is told that the baby is deformed and the birth would most likely kill the mother. The argument justifying abortion in this case goes back to the right to physical sovereignty ver one s own body. A person has the freedom to do what he or she wants to concerning their own body as long as it does not harm or compromise the freedom of another, except in self defense. Therefore, in the case of the mother who would most likely die in childbirth, an abortion could be justified because she is acting in self defense. And in the case of rape, many argue that an abortion is also justified because the woman s right to not conceive has been violated, therefore she should not be responsible for the consequences which came through no fault of her own. As on can see, the issue of abortion is on e that is xtremely complicated. The problem being that many of the ethical dilemmas involved in the abortion issue are so closely intertwined that they are difficult to distinguish from one another. There are some aspects of the issue that would convince most people that abortion is justified, however when those aspects are combined with other intertwining aspects and imperatives, justification oftentimes becomes impossible. In conclusion, the issue of abortion is so complicated and controversial that it is unlikely that a consensus could be reached by American society. There are too many aspects of he issue which peoples views vary to widely. Some of these issues could be things such as the definition of a person, is the fetus a person, and if so when does it officially become a person. There is also the issue of rights. Do the rights of a person outweigh the rights of a non person. Does the right of a mother s sovereignty over her body outweigh the right of an unborn child to live. The answers to these questions are very diverse as a result of the diversity of the American society. With the issue of abortion, one s attitude toward it is going to be based on many things such as religious background and ersonal morals. There is no black and white answer to the abortion issue. Luckily we live in a country where we are able to decide for ourselves whether something is morally right or wrong. Thus, ultimately, the choice is ours. As with the many other ethical issues which we are faced with in our society, it is hard to come to a concrete answer until we are personally faced with that issue. All we can do is make an effort to know all of the aspects which are involved so that we may be able to make a sound decision if we were faced with this problem in our own lives.

Pleurotus spp

The fungi are a group of eukaryotic organisms. Due to their microscopic cellular dimensions, they are of great interest to microbiologists. Multicellular fungi is familiar to each and every one of us. The velvety blue and green growth on rotting oranges and lemons as well as on stale cheeses, the whitish grey furry outgrowth on bread and Jam, and the mushrooms in the field. These are the bodies of a variety of fungi. Fungi are heterotrophic organisms†They need organic compounds for nutrition.The classification of fungi, unlike that of bacteria, is based primarily on the hracterstics of the sexual spores and fruiting bodies, present during the sexual stages of their life cycle. However, the sexual spores and fruiting bodies are produced only under certain environmental conditions, if they are known to produce them at all. Pleurotus is a genus of gilled mushrooms which includes one of the most widely eaten mushrooms. Species of pleurotus may be called oyesters, abalone or tree mu shrooms and are some of the most commonly cultivated edible mushrooms in the world.They have been very much useful in mycoremediation of pollutants such as petroleum and polycyclic aromatic ydrocarbons. The name pleurotus has been derived from the greek word pleure (side) + otos (ear) which means â€Å"Side Ear†. The following are the details of Pleurotus Genus scientific classification: l. The kingdom of pleurotus is Fungi, II. Phylum is basidiomycota, Ill. class is Agaricomycetes ‘V. Order is agaricales V. Family is pleurotaceae The basic structure of oyster mushroom includes a capwhich may be laterally attached (with no stem).If there is a stem, it is normally eccentric and the gills are extended downward along it. The term pleurotoid is used for mushrooms having this eneral shape. There are certain cylindrical spores which are smooth and elongated. Where hyphae meet, they are Joined by clamp connections. Pleurotus is not considered to be a bracket fungus and most of the species are monomitic (with a soft consistency). Pleurotus Ostreatus Specifications Scientific name: Pleurotus ostreatus Oacq. ) P. Kumm. Derivation of name: Ostre- means â€Å"oyster† and atus means â€Å"resembling. † Synonyms: Agaricus ostreatus Jacq.Common name(s): Oyster mushroom. Phylum: Basidiomycota Order: Agaricales Family: Pleurotaceae Occurrence on wood substrate: Saprobic or parasitic; olitary to more typically in overlapping clusters on living or dead deciduous trees, on rotting logs and stumps, sometimes on conifers; April all the way through November, year-round during mild periods. Dimensions: Caps 5-20 or more cm wide; stipes 0. 5-4 cm long and 0. 5- 3. 5 cm thick. Stripes may be absent. Cap: Moist or dry; smooth; variable in color: whitish to cream, greyish to brown, some with lilac tones; oyster shell- shaped to fan-shaped or semicircular.Gills: Decurrent or glowing from point of attachment; broad; whitish, yellowish in age. Spore print: White t o pale lilac-gray. Stipe: Sometimes absent or rudimentary. If present, lateral to eccentric or even central if fruitbodies are on top of a log or stump; whitish; hairy at base. Veil: Absent. Edibility: Edible, rated as choice. The oyster and abalone mushrooms belong to the genus pleurotus. They have a high saprophyte colonizing ability and can grow on virtually any agricultural waste. They rank among the top six mushrooms produced in the world.It should be noted that the availability of a good strain of mushrooms, suitable substrate for cultivation and control of saprophytic and parasitic microorganisms are the three most important spects for mushroom cultivation. The world production for this genus was 169,000 tons in 1986. The consumption and production of edible mushrooms in developing countries have occurred for many years. There has been a high upsurge of interest in cultivation of this mushroom in the last decade. Because of their spicy flavour and their medical effects in dro pping plasma cholesterol, mushrooms are widely consumed in Europe, the U.S. A and Japan. Many of the fleshy sporocarp species of the many acomycetes and basidiomycetes can safely be eaten while only a few poisonous species of the fleshy fungi can be found . However more than one thousand mushrooms are known, about one hundred mushrooms are edible and only a few are considered of a commercial value. Pleurotus ostreatus is relatively easy to grow. A few trials to produce the mycelium of oyster mushrooms in Egypt using some agro industrial wastes were only recently carried out. The goal of this work was to study the cultivation of oyster mushroom (Pleurotus spp. emphasizing the effect of different media and organic substrates on production. Mushrooms of Pleurotus spp. are commonly known as oyster mushrooms which occupy the second osition among cultivated edible mushrooms worldwide due to their nutritional values. They are widely cultivated all over the world. Its production is remarkab ly affected by the environmental conditions like temperature and relative humidity. In this study, we investigated the production of four species of oyster mushroom: 1 . ) Pleurotus ostreatus 2. ) P. florida 3. ) P. aJor-caJu and 4. ) p. High king Cultivated in every season( January to December) in Bangladesh. The temperature (in C) and relative humidity (%RH) ot culture house in each month, and parameters ot ushroom production were recorded. In all of the selective study of this species, the minimum days required for primordial initiation, and the utmost number of fruiting bodies, biological yield and biological efficiency were found during December to February (14-27 oc, 70-80% RH). The production was found minimum during the cultivated time August to October.We suggested cultivation of selected Pleurotus spp. in winter (temperature zone 14-27 oc with relative humidity for better production and biological efficiency. The environmental factor is very important for the production of oyster mushrooms. Various mushrooms are known to be very sensitive to the climatic conditions. The major environmental factors like temperature, humidity, fresh air and compact materials affect in mushroom production. Pleurotus spp. grows in wide range of temperature (15-30 oc) which also varies from species to species.Oyster mushrooms Pleurotus spp. draw their nutritional requirement from a host substrate or from the agricultural wastes rich in lignin, cellulose and hemicelluloses used for their cultivation. Due to varying nutrients in the substrates, different mushroom yields have been recorded by various workers. Oyster mushrooms are grown from mycelium (threadlike filaments that become interwoven) propagated on a base of steam-sterilized cereal grain (usually rye or millet). This cereal grain/mycelium mixture is called spawn and is used to seed mush-room substrate.Most spawn is made with mycelium from a stored culture, rather than mycelium whose parent was a spore. This is beca use spores are likely to yield a new strain and performance would be unpredictable. Spawn-making is a rather complex task and not feasible for the ordinary mushroom grower. Spawn of various oyster mushroom species may be urchased from com-mercial spawn makers who usually provide instructions for its use. Spawn frequently is shipped from the manufacturer to growers in the same aseptic containers used for spawn production.Inoculum for spawn production is frequently produced in polyethylene bags containing a micro porous breather strip for gas exchange. Most commercial spawn production companies produce spawn only from inoculums that has met strict quality control standards. These standards include verification of inoculums production performance before it is used to produce spawn and assurance of the spawn's biological purity and vigour So ariable in size, shape and colour are the many kinds of oyster mushroom that confident recognition of some species is tricky without resorting to m icroscopic analysis.The process is not helped by the fruiting habit of many Pleurotusspecies that seem to delight in emerging beyond reach, sometimes high up in the crowns of trees. For the most part the various oyster mushrooms are saprophytic on deciduous trees, and only very rarely are they found on conifers. Distribution Pleurotus ostreatus, the Oyster Mushroom, occurs throughout Britain and Ireland as well as in most parts of mainland Europe. It is also widely distributed throughout much of Asia, including Japan, and is present in parts of North America.Several similar species within the Pleurotus genus are often confused, and so distribution data for individual species in this complex group are inevitably subject to some uncertainty. Taxonomic history The Oyster Mushroom was first described scientifically in 1775 by Dutch naturalist Nikolaus Joseph Freinerr von Jacquin 7) and named Agaricus ostreatus. (In the early days of fungus taxonomy most of the gilled mushrooms were inco rporated in the genus Agaricus. ) In 1871 German mycologist Paul Kummer transferred theOyster Mushroom to the genus Pleurotus (a new genus that Kummer himself had defined in 1971), giving it its currently accepted scientific name. Synonyms of Pleurotus ostreatus includeAgaricus ostreatus Jacq. , Crepidopus ostreatusoacq. ) Gray, and Pleurotus columbinus Quel. The blue-grey-capped form of this mushroom is referred to by some authorities as Pleurotus ostreatus var. columbinus (Quel) Quel. Etymology The generic name Pleurotus is Latin for ‘side ear' and refers to the lateral attachment of the stem;ostreatus is a reference to oysters, and in shape the fruitbodies often do esemble oyster shells.The specimens shown on this page show Just how changeable Oyster Mushrooms can be – not only in colour and form but also in their growing habitat. From the top: on a dead Beech trunk; next on a standing live (but surely dying) Cabbage Palm; and at last on a dead branch broken fallen f rom an old Ash tree. Importance of nitrogen sources for the growth of pleurotus spp. :- i) Nitrogen is an essential element for cellular functions, for growth and various metabolic activities, particularly protein and enzyme synthesis. i') The nitrogen content of mycelium ranges between 3-6%. i) Cereal straw used for cultivation of oyster mushroom is a poor source of nitrogen (0. 5 to 0. 8%) and at the time of fructification when most of the nitrogen is utilized for mycelia growth, the depleted nitrogen in the substrate becomes inadequate and limits mushroom yield. ‘v) In the present studies seven dissimilar nitrogen sources : wheat bran, rice bran, soya bean floor, de-oiled soya bean meal, mustard cake, cotton seed cake and cotton seed meal were evaluated for their effect on mushroom yield. v) Cotton seed cake and de-oiled soya bean meal gave significantly higher yield than unsupplemented bags.Review of literature : The oyster mushroom Pleurotus spp is a saprophytic fungus co mmercially cultivated throughout the world because of its tasty basidiocarp and simple cultivation technology. It is also one of the choicest white rot fungi for research scientists to investigate. Pleurotus spp's lignocellulolytic enzymes for bioremediation (Arisoy and Kalan Kayan 1997, Walter et. al. 1997), its flavour compounds, (Mau et. al. 1998), its synthesis of diterpene and polysaccharide (Gutirrez et. al. 1996) and its natural pigment extraction (Shirata and Kato 1998) make it a promising subject for study.Oyster mushrooms are mainly cultivated on residues from agricultural crops such as wheat, paddy, cotton, sugar cane or soybean (Sohi and Upadhyay 1989, Savalgi and Savalgi 1994). Pleurotus spp also have the potential to mineralize and grow on industrial wastes such as tea (Upadhyay et. al. 1996), apple pomace (Upadhyay and Sohi 1988) or non-conventional substrates containing lignin, cellulose or hemicellulose such as dried Populus leaves. (Upadhyay and Verma 2000). These residues are low (0. 5 to 0. 8%) in nitrogen content. Several workers have reported varying fresh oyster mushroom yields using crop residues (Sohi and Upadhyay 1987,Madan et. al. 1987). The variations may be due to the nutrient status of the substrate used for cultivation. The production of oyster mushrooms after the first flush is drastically reduced and there is a tlusn break ot 10 to 20 days depending upon the species of oyster mushroom. The yield turn down could be due to either depletion of nutrients or accumulation of toxic substances unfavourable to fruiting. In Agaricus bisporus, increased yields have been reported by supplementing with various proteins, carbohydrate or oil rich supplements like soybean meal, cotton seed meal, alfalfa meal or corn gluten meal.Sinder and Schisler 1962, Gerrits 1983). In the present studies seven different organic nitrogenous materials were evaluated to find out their effect on yield. The best substrates were further evaluated for their optima l dose with maximum yield. Materials and Methods Prewetted chopped wheat straw (2-3cm) was mixed with calcium sulphate (4% w/w) and carbendazim 50% w. p. (1 5g/quintal) and a rectangular pile prepared. It was given two turnings on alternate days for four days so that the temperature did not exceed more than 600C during fermentation.After four days, the partially fermented traw was pasteurized in a tunnel at 700C for 6h and subsequently conditioned at 450C for 36h. Supplements (wheat bran, rice bran, cotton seed meal, cotton seed cake, soybean meal, de-oiled soybean cake and mustard cake) were separately treated in a answer of carbendazim (100ppm) for 16h. The rate of adding up of all the supplements was 5% (dry wt. ) except wheat and rice bran (10%). Treated supplements were thoroughly mixed at the time of spawning with pasteurized straw. Twenty-day-old spawn of P. ostratuas var florida was added at a 3% wet wt.Five kg spawned substrate was filled into 45x30cm polyethelene bags with 10 holes (5mm ia. ). Each supplement had six replications. Spawned bags were incubated in a dark cropping room (temp. 13-18'C). Colonized bags were opened after 25 days. A relative humidity of 70-75% was maintained by spraying water twice a day; 6-8h light was provided with fluorescent tubes; and carbon dioxide concentration was maintained at 700-780 ppm in the cropping room. Mushrooms were harvested daily before spraying and data were recorded. Biological efficiency (BE) was planned on the basis of fresh mushrooms from 100 kg dry substrate weight.In the second experiment, cotton seed cake and de-oiled soybean cake were further evaluated r their effective optimum dose. The supplements were treated as before, at a rate of 1, 2. 5, 5, 7. 5 and 10% substrate dry weight. Table 1. Effect of organic supplements to wheat straw on fresh mushroom yield of Pleurotus ostreatus var florida in 60 days. S. No. Substrate + Supplements Average Yield (kg) per kg substrate Biological efficiency (BE) (%) Percent increase (+) or decrease (-) from control Wheat straw + wheat bran (10%) 0. 860 86. 0 +20. 6 Wheat straw + rice bran (10%) 0. 838 83. 8 +17. 5 3.Wheat straw + cotton seed cake (5%) 0. 946 94. 6 -12. 2 4. Wheat straw + cotton seed meal (5%) 0. 46 64. 6 5. Wheat straw + soybean meal (5%) 0. 732 73. 2 2. 6 6. Wheat straw + de-oiled soybean cake (5%) 0. 928 92. 8 +30. 1 7. Wheat straw + mustard cake (5%) 0. 532 53. 2 -25. 3 8. Wheat straw (control) 0. 713 71 . 3 CD at 0. 21 1 Table 2. Effect of different doses of de-oiled soybean cake on fresh mushroom yield and dry matter of Pleurotus ostreatus var florida. S. NO. Rate of supplementation (Dry wt. ) % increase over control % dry matter content in 1st and 2nd tlusnes Wheat straw 1% soybean 92. +21 9. 85 10. 04 2. 2. 5% soybean 84. 8 +11. 57 9. 45 10. 0 5% soybean 84. 5 +11. 18 10. 29 10. 25 7. % soybean 87. 8 +1 5. 52 8. 8 9. 75 10. 0% soybean 83. 2 +8. 15 9. 3 10. 55 76. 0 6. 9 The dry matter content of mushrooms harvested from both the supplements at different doses are shown in Table 2 and Table 3. Soybean supplementation generally yielded heavier mushrooms in the first flush than cotton seed cake supplementation. Maximum dry matter content was recorded from bags supplemented with 5% de-oiled soybean cake and further increase in supplementation did not yield heavier mushrooms.In cotton seed cake, the heaviest mushroom truit bodies were observed with 0% dose in the first tlusn, while in the econd flush, the lowest rate of application gave the heaviest mushrooms. The dry matter content in the second flush was generally more than the first flush for both the supplements. Interestingly the spore print colour of the mushrooms from 10% soybean was a creamy yellow. The nutritional analysis of mushrooms attain from different supplements is under investigation. The addition of cotton seed cake gave the maximum yield increase (+47. 7%) while soybean cake gave heavier mushroom fruit bodies than cotton seed cak e.The use of supplementation increased the substrate temperature (Figurel and Figure 2) from the fourth day onwards to the ixteenth day. Bags with de-oiled soybean cakes showed a rise in temperature from 3 to 90C over room temperature and 3 to 50C over unsupplemented bag temperature. Cotton seed cake addition showed less temperature rise compared with similar doses of soybean cake. The utmost rise in temperature was between the fourth day and the ninth day. Table-3: Effect of different doses of cotton seed cake on fresh mushroom yield and dry matter of Pleurotus ostreatus var florida.Substrate used Biological Efficiency (%) % Dry matter content in 1st and 2nd flush Wheat straw + cotton seed cake 1% 90. 4 +18. 94 7. 3 10. 5 Wheat straw + cotton seed cake 2. 5% 100. 3 +31 . 97 8. 1 9. 82 Wheat straw + cotton seed cake 5. 0% 112. 0 +47. 36 7. 8 9. 49 Wheat straw + cotton seed cake 7. 5% 105. 3 8. 0 Wheat straw + cotton seed cake 10% 112. 3 +47. 7 9. 01 9. 0 9. 28 CDat5% DISCUSSION Alth ough commercial cultivation of oyster mushroom Pleurotus spp started very late compared to Agericus bisporus (1650 A. D. ), Lentinula edodes (1100 A. D. and Auricularia spp (600 A. D. ), it occupies the third place in the world among the cultivated mushrooms. Successful cultivation of oyster mushroom using cereal straw was reported in 1962 by Bano and Srivastava from India. Still, it is not widely cultivated due to inconsistent yields. The fresh mushroom yield or biological efficiency of a species is directly related to strain, substrate nutrition and growth conditions. Sustainable oyster mushroom production can be achieved by employing cultural practices which optimize and integrate nutrient management.Agricultural residues used for oyster mushroom farming provide most of the nutrients and vitamins for growth. Carbon is readily available from cellulose, hemicellulose and lignin from straw, but nitrogen occurs mostly in a bound form and is not available until it is enzymatically rel eased. Various workers have also reported that Pleurotus spp have the capability to fix atmospheric nitrogen (Rangaswamy et. al. 1975, Jandaik and Rangad 1977) but this has not been proved conclusively. In the cultivation of A. isporus the addition of protein rich supplements is a common practice, which indicates that either the compost is deficient in nitrogen or the bacterial proteins present in the compost are inadequate.Rinker (1989) found 37 and 42. 6% more total yield in P. ostreatus from supplementation with barley straw with brewer's grain and 17, 27, 65 and 118% more yield by addition of alfalfa hay at 5, 10, 20 and 40% (dry wt. basis). He also found that supplementation prior to pasteurization increased the total yield, but mushroom size was negatively affected with increased supplementation. In our studies we have not found any significant effect on mushroom size. Influence of supplementation is also species and strain-specific.Somycel 3200 reacted poorly to alfalfa meal and negatively to chicken manure, and Somycel 3001 reacted positively to rice bran and alfalfa meal at the time of filling (Visscher 1989). Upadhyay and Vijay (1989) also observed cotton seed meal as better supplement for P. fossulatus and rice bran for P. ostreatus. Supplementation is absolutely necessary for getting fructification is some strains of P. eryngii (Royse 1999, Upadhyay and Vijay 1991). With supplementation came a rise in substrate temperature, possibly due to faster metabolic activities riggered by extra nitrogen.Royse and Schisler (1986) also observed overheating (from 300C to 470C) in bags where Spawnmate was applied without benomyl treatment, and proposed that it could be due to the growth of competitor moulds. GurJar and Doshi (1995) did not find any effect on yield of P. cornucopiae with 5 and 7. 5% addition of soybean meal in wheat straw and assumed this could be due to a rise in temperature. We identified increases in the temperature of beds from 5 to 90C over room temperature. Therefore, supplements should be cautiously used, because excessive bed temperature (more than 350C) may kill the mycelium.OverstiJns (1995) observed an increase of 19% in mushrooms with the addition of only 0. 5% corn steep liquor and recorded a rise in temperature from 0. 3, 1. 4 and 2. 30C with the addition of only 0. 5, 1 and 2% corn steep liquor. Higher supplement doses gave even higher temperatures, which were harmful and attracted growth of Coprinus sp (Guna segaran and Graham 1987). In A. bisporus, the addition of formaldehyde-pretreated 1 and 2% cotton seed meal and soybean meal at the time of casing produced 20 and 30% higher yields respectively, but higher doses of supplement attracted a lot of contamination (Gupta and Vijay 1992).Supplementation has also been found to facilitate higher mushroom yield in other mushrooms such as Agrocybe aegerita and L. edodes (Zadrazil 1994, Jong 1989). Higher supplementation (3 to 4% w/w) of NPK in rice husk, melon husk and coconut fruit fibers did not give either mycelium growth or basidiocarp from the tubers of P. tuberregium (Isikhuemhen and Okhuoya 1998). Supplementation with de-oiled soybean and cotton seed cake not only gave higher biological efficiency but the fruit bodies were significantly heavier than in unsupplemented bags.

Corona in the Global Beer Industry Case Study Example | Topics and Well Written Essays - 500 words

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Corporate Governance at Wal-Mart Case Study Example | Topics and Well Written Essays - 1250 words

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