Perspectives of digestive pest control with proteinase inhibitors that mainly affect the trypsin-like activity of Anticarsia gemmatalis Hübner (Lepidoptera: Noctuidae)

The present study describes the main characteristics of the proteolytic activities of the velvetbean caterpillar, Anticarsia gemmatalis Hübner, and their sensitivity to proteinase inhibitors and activators. Midguts of last instar larvae reared on an artificial diet were homogenized in 0.15 M NaCl and centrifuged at 14,000 g for 10 min at 4ºC and the supernatants were used in enzymatic assays at 30ºC, pH 10.0. Basal total proteolytic activity (azocasein hydrolysis) was 1.14 ± 0.15 absorbance variation min-1 mg protein-1, at 420 nm; basal trypsin-like activity (N-benzoyl-L-arginine-p-nitroanilide, BApNA, hydrolysis) was 0.217 ± 0.02 mmol p-nitroaniline min-1 mg protein-1. The maximum proteolytic activities were observed at pH 10.5 using azocasein and at pH 10.0 using BApNA, this pH being identical to the midgut pH of 10.0. The maximum trypsin-like activity occurred at 50ºC, a temperature that reduces enzyme stability to 80 and 60% of the original, when pre-incubated for 5 and 30 min, respectively. Phenylmethylsulfonyl fluoride inhibited the proteolytic activities with an IC50 of 0.39 mM for azocasein hydrolysis and of 1.35 mM for BApNA hydrolysis. Benzamidine inhibited the hydrolysis with an IC50 of 0.69 and 0.076 mM for azocasein and BApNA, respectively. The absence of cysteine-proteinases is indicated by the fact that 2-mercaptoethanol and L-cysteine did not increase the rate of azocasein hydrolysis. These results demonstrate the presence of serine-proteinases and the predominance of trypsin-like activity in the midgut of Lepidoptera insects, now also detected in A. gemmatalis, and suggest this enzyme as a major target for pest control based on disruption of protein metabolism using proteinase inhibitors.

Effects of type of physical exercise and leisure activities on the depression scores of obese Brazilian adolescent girls

Several studies have indicated that depressive states may lead to hypokinesia with diminished metabolic rate and energy use. Hypokinesia associated with certain eating behaviors may lead to an unfavorable energy balance that can contribute to the emergence and prevalence of obesity among children and adults. The purpose of the present study was to examine the possibility of reducing depression inventory scores in female adolescents with third-degree obesity while testing the effectiveness of different exercise programs in reducing anxiety and depression scores. The sample consisted of 40 female subjects (mean age 16 ± 1.56 years) divided into 4 groups (aerobic training, anaerobic training, leisure activities, and control). Subjects had a body mass index of 95% or more in relation to the 50th percentile. The aerobic program consisted of three ergometric bicycle sessions per week over a 3-month period (12 weeks) and the activities were prescribed after determining the anaerobic ventilatory threshold (VO2 threshold). Anaerobic training was based on the Wingate anaerobic power test. The leisure program consisted of a varied range of activities (games, exercises, etc.). A nutritionist interviewed the members of these two groups and the control group every week in order to adapt them to the nutritional guidelines proposed for the study. The study showed that all three programs (aerobic exercise, anaerobic exercise and leisure activities) were effective in reducing body mass. However, we found a significant reduction when analyzing the depression scores only for aerobic exercise (18.9 ± 9.33 to 10.6 ± 9.56 or 43.9%) but no significant alterations for anaerobic exercise (11.36 ± 5.23 to 9.63 ± 4.78 or 15.22%) and leisure (17.28 ± 7.55 to 15.07 ± 7.54 or 12.78%), thus indicating that in principle this type of activity could be included to improve emotional well-being of obese adolescent girls.

Control of Robot by Means of Human Thought

Brain computer interface (BCI) is a kind of human machine interface, which provides a new interaction method between human and computer or other equipment. The most significant characteristic of BCI system is that its control input is brain electrical activities acquired from the brain instead of traditional input such as hands or eyes. BCI technique has rapidly developed during last two decades and it has mainly worked as an auxiliary technique to help the disable people improve their life qualities. With the appearance of low cost novel electrical devices such as EMOTIV, BCI technique has been applied to the general public through many useful applications including video gaming, virtual reality and virtual keyboard. The purpose of this research is to be familiar with EMOTIV EPOC system and make use of it to build an EEG based BCI system for controlling an industrial manipulator by means of human thought. To build a BCI system, an acquisition program based on EMOTIV EPOC system is designed and a MFC based dialog that works as an operation panel is presented. Furthermore, the inverse kinematics of RV-3SB industrial robot was solved. In the last part of this research, the designed BCI system with human thought input is examined and the results indicate that the system is running smoothly and displays clearly the motion type and the incremental displacement of the motion.

Control of respiration in fish, amphibians and reptiles

Fish and amphibians utilise a suction/force pump to ventilate gills or lungs, with the respiratory muscles innervated by cranial nerves, while reptiles have a thoracic, aspiratory pump innervated by spinal nerves. However, fish can recruit a hypobranchial pump for active jaw occlusion during hypoxia, using feeding muscles innervated by anterior spinal nerves. This same pump is used to ventilate the air-breathing organ in air-breathing fishes. Some reptiles retain a buccal force pump for use during hypoxia or exercise. All vertebrates have respiratory rhythm generators (RRG) located in the brainstem. In cyclostomes and possibly jawed fishes, this may comprise elements of the trigeminal nucleus, though in the latter group RRG neurons have been located in the reticular formation. In air-breathing fishes and amphibians, there may be separate RRG for gill and lung ventilation. There is some evidence for multiple RRG in reptiles. Both amphibians and reptiles show episodic breathing patterns that may be centrally generated, though they do respond to changes in oxygen supply. Fish and larval amphibians have chemoreceptors sensitive to oxygen partial pressure located on the gills. Hypoxia induces increased ventilation and a reflex bradycardia and may trigger aquatic surface respiration or air-breathing, though these latter activities also respond to behavioural cues. Adult amphibians and reptiles have peripheral chemoreceptors located on the carotid arteries and central chemoreceptors sensitive to blood carbon dioxide levels. Lung perfusion may be regulated by cardiac shunting and lung ventilation stimulates lung stretch receptors.

Mitochondrial control region haplotypes of the South American sea lion Otaria flavescens (Shaw, 1800)

The South American sea lion, Otaria flavescens, is widely distributed along the Pacific and Atlantic coasts of South America. However, along the Brazilian coast, there are only two nonbreeding sites for the species (Refúgio de Vida Silvestre da Ilha dos Lobos and Refúgio de Vida Silvestre do Molhe Leste da Barra do Rio Grande), both in Southern Brazil. In this region, the species is continuously under the effect of anthropic activities, mainly those related to environmental contamination with organic and inorganic chemicals and fishery interactions. This paper reports, for the first time, the genetic diversity of O. flavescens found along the Southern Brazilian coast. A 287-bp fragment of the mitochondrial DNA control region (D-loop) was analyzed. Seven novel haplotypes were found in 56 individuals (OFA1-OFA7), with OFA1 being the most frequent (47.54%). Nucleotide diversity was moderate (π = 0.62%) and haplotype diversity was relatively low (67%). Furthermore, the median joining network analysis indicated that Brazilian haplotypes formed a reciprocal monophyletic clade when compared to the haplotypes from the Peruvian population on the Pacific coast. These two populations do not share haplotypes and may have become isolated some time back. Further genetic studies covering the entire species distribution are necessary to better understand the biological implications of the results reported here for the management and conservation of South American sea lions.

Alternative complement pathway and factor B activities in rats with altered blood levels of thyroid hormone

Evaluating the activity of the complement system under conditions of altered thyroid hormone levels might help elucidate the role of complement in triggering autoimmune processes. Here, we investigated alternative pathway (AP) activity in male Wistar rats (180 ± 10 g) after altering their thyroid hormone levels by treatment with triiodothyronine (T3), propylthiouracil (PTU) or thyroidectomy. T3 and thyroxine (T4) levels were determined by chemiluminescence assays. Hemolytic assays were performed to evaluate the lytic activity of the AP. Factor B activity was evaluated using factor B-deficient serum. An anti-human factor B antibody was used to measure factor B levels in serum by radial immunodiffusion. T3 measurements in thyroidectomized animals or animals treated with PTU demonstrated a significant reduction in hormone levels compared to control. The results showed a reduction in AP lytic activity in rats treated with increasing amounts of T3 (1, 10, or 50 µg). Factor B activity was also decreased in the sera of hyperthyroid rats treated with 1 to 50 µg T3. Additionally, treating rats with 25 µg T3 significantly increased factor B levels in their sera (P < 0.01). In contrast, increased factor B concentration and activity (32%) were observed in hypothyroid rats. We conclude that alterations in thyroid hormone levels affect the activity of the AP and factor B, which may in turn affect the roles of AP and factor B in antibody production.

Sedative and anesthetic activities of the essential oils of Hyptis mutabilis (Rich.) Briq. and their isolated components in silver catfish (Rhamdia quelen)

This study evaluated the sedative and anesthetic effects of the essential oils (EO) of Hyptis mutabilis (Rich.) Briq. and their isolated components on silver catfish (Rhamdia quelen). Quantitative chemical differences between the EOs obtained from leaves and inflorescences were verified, and a new chemotype rich in globulol was described. Although there were no significant differences in the time of induction for sedation and anesthesia between the EOs, only the leaf EO at 344 mg/L anesthetized all fish without side effects. Fractionation of the leaf EO was carried out by column chromatography. The isolated compounds [(+)-1-terpinen-4-ol and (-)-globulol] showed different activity from that detected for the leaf EO in proportional concentrations and similar sedation to a eugenol control at 10 mg/L. However, fish exposed to 1-terpinen-4-ol (3 and 10 mg/L) did not remain sedated for 30 min. Anesthesia was obtained with 83-190 mg/L globulol, but animals showed loss of mucus during induction and mortality at these concentrations. Synergism of the depressor effects was detected with the association of globulol and benzodiazepine (BDZ), compared with either drug alone. Fish exposed to BDZ or globulol+BDZ association showed faster recovery from anesthesia in water containing flumazenil, but the same did not occur with globulol. In conclusion, the use of globulol in aquaculture procedures should be considered only at sedative concentrations of 10 and 20 mg/L, and its mechanism of action seems not to involve the GABAA-BDZ system.

The effect of motor-encoding activities on memory and performance in a grade one reading program

This study examined the effectiveness of motor-encoding activities on memory and performance of students in a Grade One reading program. There were two experiments in the study. Experiment 1 replicated a study by Eli Saltz and David Dixon (1982). The effect of motoric enactment (Le., pretend play) of sentences on memory for the sentences was investigated. Forty Grade One students performed a "memory-for-sentences" technique, devised by Saltz and Dixon. Only the experimental group used motoric enactment of the sentences. Although quantitative findings revealed no significant difference between the mean scores of the experimental group versus the control group, aspects of the experimental design could have affected the results. It was suggested that Saltz and Dixon's study could be replicated again, with more attention given to variables such as population size, nature of the test sentences, subjects' previous educational experience and conditions related to the testing environment. The second experiment was an application of Saltz and Dixon's theory that motoric imagery should facilitate memory for sentences. The intent was to apply this theory to Grade One students' ability to remember words from their reading program. An experimental gym program was developed using kinesthetic activities to reinforce the skills of the classroom reading program. The same subject group was used in Experiment 2. It was hypothesized that the subjects who experienced the experimental gym program would show greater signs of progress in reading ability, as evidenced by their scores on Form G of the Woodcock Reading Mastery Test--Revised. The data from the WRM--R were analyzed with a 3-way split-plot analysis of variance in which group (experimental vs. control) and sex were the between subjects variables and test-time (pre-test vs. post-test) was the within-subjects variable. Findings revealed the following: (a) both groups made substantial gains over time on the visual-auditory learning sub-test and the triple action of group x sex x time also was significant; (b) children in the experimental and control groups performed similarly on both the pre- and post-test of the letter identification test; (c) time was the only significant effect on subjects' performance on the word identification task; (d) work attack scores showed marked improvement in performance over time for both the experimenta+ and control groups; (e) passage comprehension scores indicated an improvement in performance for both groups over time. Similar to Experiment 1, it is suggested that several modifications in the experimental design could produce significant results. These factors are addressed with suggestions for further research in the area of active learning; more specifically, the effect of motor-encoding activities on memory and academic performance of children.

The effect of synchronized group activities on pain threshold as a predictor of cooperation

Recent research suggests that participating in vigorous synchronized physical activity may result in elevated levels of endorphins, which may in turn affect social bonding (Cohen et. al., 2009). The present research aimed to examine whether or not the change in pain tolerance would be able to predict participants’ willingness to cooperate after statistically controlling for the groups’ condition. Participants were asked to run on a treadmill for 30 minutes under one of two conditions (control vs. synchronized). Prior to and after the run participants underwent a pain tolerance test. Once completed, a second activity was introduced to the participants; a cooperative game. A public goods game was used to measure an individual’s willingness to cooperate. The results showed the synchronized condition was able to predict that participants cooperated more during the public goods game (p = .009), however the change in pain threshold was unable to significantly predict cooperation (p = .32).

Personality traits and individual differences predict changes in postural control under conditions of height-induced postural threat

This thesis explored whether individual characteristics could predict changes in postural control in young adults under conditions of height-induced postural threat. Eighty-two young adults completed questionnaires to assess trait anxiety, trait movement reinvestment, physical risk-taking, and previous experience with height-related activities. Tests of static (quiet standing) and anticipatory (rise to toes) postural control were completed under conditions of low and high postural threat manipulated through changes in surface height. Individual characteristics were able to significantly predict changes in static, but not anticipatory postural control. Trait movement reinvestment and physical risk-taking were the most influential predictors. Evidence was provided that changes in fear and physiological arousal mediated the relationship between physical risk-taking and changes in static postural control. These results suggest that individual characteristics shape the postural strategy employed under threatening conditions and may be important for clinicians to consider during balance assessment and treatment protocols.

Association between independence in daily activities and social roles in older adults with stroke

La réadaptation des personnes âgées ayant subi un accident vasculaire cérébral vise à améliorer les capacités et l’indépendance dans les activités de la vie courante. Les personnes âgées reprennent leurs rôles sociaux lorsqu’elles retournent vivre dans la communauté. L’objectif de ce mémoire est de clarifier la relation entre l’indépendance dans les activités de la vie courante au congé de la réadaptation intensive et la reprise des rôles sociaux six mois plus tard. L’échantillon se compose de 111 participants recrutés au congé et réévalués 6 mois plus tard. L’indépendance dans les activités de la vie courante est mesurée avec les sections pertinentes du Système de Mesure de l’Autonomie Fonctionnelle (SMAF). Les rôles sociaux sont mesurés avec la Mesure des Habitudes de Vie (MHAVIE); un score total ainsi que 4 sous-scores pour les responsabilités civiles, la vie communautaire, les relations interpersonnelles et les loisirs sont générés. Des analyses de régression hiérarchique sont utilisées pour vérifier l’association entre les activités de la vie courantes (variable indépendante) et les rôles sociaux (variables dépendante) tout en contrôlant pour les capacités (variables de contrôle). Les résultats suggèrent des associations significatives (p < .001) entre les activités de la vie courante et les rôles sociaux (score total de la MHAVIE), les sous scores des responsabilités civiles et de la vie communautaire, mais aucune association avec les relations interpersonnelles et les loisirs. Les scores les plus faibles sont obtenus pour les loisirs. Une deuxième phase de réadaptation après le retour à domicile pourrait permettre le développement des loisirs.

The antecedents to participation in learning activities among support staff at a college in Ontario

Les tendances de la participation à la formation des adultes au Canada n’ont pas évolué depuis des décennies, malgré les nouvelles influences économiques qui ont stimulé l’augmentation et la diversification permanente de la formation des employés et malgré les initiatives plus nombreuses en faveur de l’apprentissage des employés en milieu de travail. Il est donc nécessaire de ne plus se contenter d’étudier les prédicteurs de la formation déjà connus dans les profils des employés et des employeurs. Il est, en revanche, indispensable d’étudier les antécédents de la participation des employés à la formation, y compris les aspects et les étapes du processus qui la précède. Cette étude porte sur les antécédents de la participation des employés aux formations dans un important collège communautaire urbain en Ontario. Afin de préparer le recueil des données, un cadre théorique a été élaboré à partir du concept d’expression de la demande. Ce cadre implique l’existence d’un processus qui comporte plusieurs étapes, au cours desquelles plusieurs intervenants interagissent et dont la formation est susceptible d’être le résultat. Les résultats de l’enquête sur le profil d’apprentissage ont permis de conclure que le comportement des employés et de l’employeur est conforme aux modèles de prédicteurs existants et que les taux et les types de participation étaient similaires aux tendances nationales et internationales. L’analyse des entrevues d’un groupe d’employés atypiques, de leurs superviseurs, ainsi que de représentants du collège et du syndicat, a révélé d’importants thèmes clés : l’expression de la demande n’est pas structurée et elle est communiquée par plusieurs canaux, en excluant parfois les superviseurs. De plus, la place de l’auto évaluation est importante, ainsi que la phase de prise de décision. Ces thèmes ont souligné l’interaction de plusieurs intervenants dans le processus d’expression de la demande d’apprentissage et pendant la prise de décision. L’examen des attentes de chacun de ces intervenants au cours de ce processus nous a permis de découvrir un désir tacite chez les superviseurs et les employés, à savoir que la conversation soit à l’initiative de « l’autre ». Ces thèmes clés ont été ensuite abordés dans une discussion qui a révélé une discordance entre le profil de l’employeur et les profils des employés. Celle-ci se prête à la correction par l’employeur de son profil institutionnel pour l’harmoniser avec le profil dispositionnel des employés et optimiser ainsi vraisemblablement son offre de formation. Ils doivent, pour cela, appliquer un processus plus systématique et plus structuré, doté de meilleurs outils. La discussion a porté finalement sur les effets des motivations économiques sur la participation des employés et a permis de conclure que, bien que les employés ne semblent pas se méfier de l’offre de formation de l’employeur et que celle ci ne semble pas non plus les décourager, des questions de pouvoir sont bel et bien en jeu. Elles se sont principalement manifestées pendant le processus de prise de décision et, à cet égard, les superviseurs comme les employés reconnaissent qu’un processus plus structuré serait bénéfique, puisqu’il atténuerait les problèmes d’asymétrie et d’ambiguïté. Les constatations de cette étude sont pertinentes pour le secteur de la formation des adultes et de la formation en milieu de travail et, plus particulièrement, pour la méthodologie de recherche. Nous avons constaté l’avantage d’une méthodologie à deux volets, à l’écoute de l’employeur et des employés, afin de mieux comprendre la relation entre l’offre de formation et la participation à la formation. La définition des antécédents de la participation sous la forme d’un processus dans lequel plusieurs intervenants remplissent plusieurs rôles a permis de créer un modèle plus détaillé qui servira à la recherche future. Ce dernier a démontré qu’il est indispensable de reconnaître que la prise de décision constitue une étape à part entière, située entre l’expression de la demande et la participation à la formation. Ces constatations ont également révélé qu’il est véritablement indispensable que le secteur de la formation des adultes continue à traiter les questions reliées à la reconnaissance de la formation informelle. Ces conclusions et la discussion sur les constatations clés nous ont inspiré des recommandations à appliquer pour modifier les retombées du processus précédant la participation des employés à la formation. La majorité de ces recommandations ont trait à l’infrastructure de ce processus et ciblent donc principalement l’employeur. Certaines recommandations sont cependant destinées aux syndicats, aux superviseurs et aux employés qui peuvent aider l’employeur à remplir son rôle et favoriser la participation efficace de tous à ce processus. Les recommandations qui précédent impliquent que ce sont les antécédents de la formation qui gagneraient à être plus structurés et non la formation elle même. La structuration de l’infrastructure de l’apprentissage présente cependant des risques à elle seule. En liaison avec ce phénomène, une étude spécifique des effets de la nature, de la qualité et de l’asymétrie de la relation superviseur employé sur la participation des employés à la formation serait bénéfique. Mots clés : formation en entreprise, formation professionnelle continue, antécédents à la participation, employés de soutien

A virtual reality approach to the study of visually driven postural control in developing and aging humans

L'être humain utilise trois systèmes sensoriels distincts pour réguler le maintien de la station debout: la somesthésie, le système vestibulaire, et le système visuel. Le rôle de la vision dans la régulation posturale demeure peu connu, notamment sa variabilité en fonction de l'âge, du type développemental, et des atteintes neurologiques. Dans notre travail, la régulation posturale induite visuellement a été évaluée chez des participants au développement et vieillissement normaux âgés de 5-85 ans, chez des individus autistes (développement atypique) âgés de 12-33 ans, ainsi que chez des enfants entre 9-18 ans ayant subi un TCC léger. À cet effet, la réactivité posturale des participants en réponse à un tunnel virtuel entièrement immersif, se mouvant à trois niveaux de vélocité, a été mesurée; des conditions contrôles, où le tunnel était statique ou absent, ont été incluses. Les résultats montrent que la réactivité (i.e. instabilité) posturale induite visuellement est plus élevée chez les jeunes enfants; ensuite, elle s'atténue pour rejoindre des valeurs adultes vers 16-19 ans et augmente de façon linéaire en fonction de l'âge après 45 ans jusqu'à redevenir élevée vers 60 ans. De plus, à la plus haute vélocité du tunnel, les plus jeunes participants autistes ont manifesté significativement moins de réactivité posturale comparativement à leurs contrôles; cette différence n'était pas présente chez des participants plus âgés (16-33 ans). Enfin, les enfants ayant subi un TCC léger, et qui étaient initialement modérément symptomatiques, ont montré un niveau plus élevé d'instabilité posturale induite visuellement que les contrôles, et ce jusqu'à 12 semaines post-trauma malgré le fait que la majorité d'entre eux (89%) n'étaient plus symptomatiques à ce stade. En somme, cela suggère la présence d'une importante période de transition dans la maturation des systèmes sous-tendant l'intégration sensorimotrice impliquée dans le contrôle postural vers l'âge de 16 ans, et d'autres changements sensorimoteurs vers l'âge de 60 ans; cette sur-dépendance visuelle pour la régulation posturale chez les enfants et les aînés pourrait guider l'aménagement d'espaces et l'élaboration d'activités ajustés à l'âge des individus. De plus, le fait que l'hypo-réactivité posturale aux informations visuelles chez les autistes dépende des caractéristiques de l'environnement visuel et de l'âge chronologique, affine notre compréhension des anomalies sensorielles propres à l'autisme. Par ailleurs, le fait que les enfants ayant subi un TCC léger montrent des anomalies posturales jusqu'à 3 mois post-trauma, malgré une diminution significative des symptômes rapportés, pourrait être relié à une altération du traitement de l'information visuelle dynamique et pourrait avoir des implications quant à la gestion clinique des patients aux prises avec un TCC léger, puisque la résolution des symptômes est actuellement le principal critère utilisé pour la prise de décision quant au retour aux activités. Enfin, les résultats obtenus chez une population à développement atypique (autisme) et une population avec atteinte neurologique dite transitoire (TCC léger), contribuent non seulement à une meilleure compréhension des mécanismes d'intégration sensorimotrice sous-tendant le contrôle postural mais pourraient aussi servir comme marqueurs sensibles et spécifiques de dysfonction chez ces populations. Mots-clés : posture, équilibre, vision, développement/vieillissement sensorimoteur, autisme, TCC léger symptomatique, réalité virtuelle.

Administrative control of companies in India

The joint stock company is an institution wielding immense socio economic _power over the ultimate progress and well -being of the nation. It is subjected to corresponding definable responsibilities towards all who depend on than. the shareholders.the employees the suppliers of raw materials. the consumers of its product: and society at Large. The company law is changing and must change with time and take note of the dynamics of trade and industry. Obviously it cannot be static and permanent while the basic economic and social philosophies and the technique of production and investment in the industrial sector change.‘ It provides a legal framework for the corporate form of business in which the organization capital and labour are brought. together in a particular form of relationship. The activities carried on within this corporate form is subjected to a gradual but steadily increasing control by the Government. A study of this oontrol is undertaken to better understand the present law and to suggest the path for further change

Cost accountancy and cost control in hospitals

It is a fact that there now exists a sound framework of accounting theory to ascertain the working results and the investment status of hospitals. Yet, there is no system of accounting in practice to conduct its activities with utmost efficiency. No attempts have hitherto been made for the continuous improvement in the servics rendered by hospitals. Personal investments in hospitals have made the interaction of business to some extent.Planning, decision making and control assume increasing importance as hospitals grow in size and complexity. Moreover, wise and effective utilisation of resources should be ensured. The importance of cost cannot be overlooked in this context. Cost is the most effective factor in the determination of the prices of hospital services rendered. The important managerial functions have to rely heavily on accurate and timely cost information. More people can be provided with services if no services cost more than what is a must to provide the necessary level of care. The price paid for high cost technology for a few is no technology at all for the many. Hence no pains must be spared in ascertaining, presenting, controlling and reducing costs. An effective system of Cost Accountancy and Cost Control is imperative for the survival of hospitals in the intensely competitive conditions of today. The valuable objective of "better patient care" can be attained only if the management can make use of the various tools and techniques to ascertain, control and reduce each item of cost in hospitals. Constant efforts must be made by the management to continuously improve their services and bring down costs and prices of all hospital services. Cost Accountancy has made its impresssive impact on almost all the spheres of human activities. It is high time a comprehensive Cost Accountancy and Cost Control system be implemented in hospitals. The problem under study thus is the designing of a sound and full-fledged Cost Accountancy and Cost Control system that suits the requirements of hospitals. It is for the first time in India during the evolution of Cost Accountancy that a comprehensive cost system is tried in hospitals.