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With increasing development companies around the world, our country Iran is not an exception and keep pace with this development according to the conditions prevailing in different fields expanded, The telecommunications compliance with Article 44 of the constitution And move towards privatization of the state monopoly in the This leads to emerging operators with strong potential for the days that involved the complex challenge This development has lagged behind and competitive with others in order to survive in the market are at an acceptable level of service to its customer’s In this regard, in addition to rely on the equipment and infrastructure facilities need a strong financial system for the preparation of financial information for users outside the organization Such as the tax country or shareholders and a strong financial system for the management of the company are domestic users For the analysis of financial data to make better decisions than the development or production of certain outdated act according to its earnings In addition to pricing and decisions regarding the production and sale to a financial system warning that the value of finished goods is needed Because the value of finished products in different times and conditions may differ In this regard, due to the lack of Production system cost in telecommunications company we decided to design cost model is based on the financial coding system that includes all Specific, detailed and coding functions to achieve cost in different areas of the province, So in various parts of the cost of the product to be obtained separately.

A simple, accurate, rapid and precise isocratic reversed-phase high-performance liquid chromatographic method has been developed and validated for simultaneous determination of Metformin and Gliclazide in tablets. The chromatographic separation was carried out on an Cosmosil ODS analytical column (250×4.6 mm; 5?m) with a mixture of Methanol: Hplc grade water pH 6 adjusted with Orthophosphoric acid(70:30, v/v) as mobile phase; at a flow rate of 1 ml/min. UV detection was performed at 235 nm. The retention times were 2.50 and 6.02 min. for Metformin and Gliclazide, respectively. Calibration plots were linear (r2>0.998) over the concentration range 5-30?g/ml for Metformin and 1-6?g/ml Gliclazide. The method was validated for accuracy, precision, specificity, linearity, and sensitivity. The proposed method was successfully used for quantitative analysis of tablets. No interference from any component of pharmaceutical dosage form was observed. Validation studies revealed that method is specific, rapid, reliable, and reproducible. The high recovery and low relative standard deviation confirm the suitability of the method for routine determination of Metformin and Gliclazide in bulk drug and tablets dosage form.

At present mono crystalline silicon solar cells are more established and mostly used to generate electricity rather than using thin films crystalline silicon solar cells, amorphous silicon solar cells, because they attain less efficiency. Improvement in efficiency of mono crystalline silicon solar cells is very much relevant today from the point of view of cost reduction. Some of the very promising approaches for efficiency improvement for conventional silicon solar cells manufactured with screen printing technology are modification in the existing screen printing, Al BSF process, selective emitter, back surface passivation, HIT cells, multilayer Anti-reflection coating and other technologies etc. These technologies boost the efficiency of a solar cell by 1-2%. This paper discussed and investigated for improving efficiency in mono crystalline silicon solar cells with uniform texturization, multilayer ARC, front grid optimization, metallization and increasing aspect ratio which decreases shadow effect and also lowers the series resistance, in the manufacturing process of mono crystalline silicon solar cells.

We are very happy to announce that from 22nd April 2013, Dr. Biresh Kumar Sarkar has joined the team of Elixir Editorial Advisory Board. He will carry a special responsibility for dealing with manuscripts based on Natural Products Chemistry and Advanced Spectroscopic Techniques for Organic Structures Identification. Dr. Biresh Kumar Sarkar is currently working as Asstt.Director (Pharmacy), National Research Institute for Panchakarma, Central Council for Research in Ayurveda Sciences, Govt of India, Cheruthuruthy, Trissur, Kerala- 679531. The appointment of Dr. Biresh Kumar Sarkar as member Editorial Advisory Board strengthens the links and will make it easier for prospective authors to establish contact with the journal. Please send any expressions of interest to elixirpublishers@gmail.com. Sincerely Editor-in-Chief

We are very happy to announce that from 29th October 2012, Dr. Dibyajyoti Saha has joined the team of Elixir Editorial Advisory Board. He will carry a special responsibility for dealing with manuscripts based on Pharmacy. Dr. Dibyajyoti Saha is currently working as Associate Professor & Chairman, Department of Pharmacy, BGC Trust University Bangladesh, Chittagong, Bangladesh. The appointment of Dr. Dibyajyoti Saha as member Editorial Advisory Board strengthens the links and will make it easier for prospective authors to establish contact with the journal. Please send any expressions of interest to chiefeditor@elixirjournal.org. Sincerely Editor-in-Chief

We are very happy to announce that from 22nd November 2013, Dr. Nanware Sanjay Shamrao has joined the team of Elixir Editorial Advisory Board. He will carry a special responsibility for dealing with manuscripts based on Applied Parasitology. Dr. Nanware Sanjay Shamrao is currently working as Assistant Professor in Department of Zoology, Yeshwant Mahavidyalya, Nanded-431 602. The appointment of Dr. Nanware Sanjay Shamrao as member Editorial Advisory Board strengthens the links and will make it easier for prospective authors to establish contact with the journal. Please send any expressions of interest to elixirpublishers@gmail.com. Sincerely Editor-in-Chief

We are very happy to announce that from 5th January 2012, Dr. Nisha Saxena has joined the team of Elixir Editorial Advisory Board. He will carry a special responsibility for dealing with manuscripts based on Chemistry. Dr.Nisha Saxena is currently working as Associate Professor at Department of Chemistry (ASH), Galgotias College of Engineering and Technology, Knowledge Park-II, Greater Noida-201306. The appointment of Dr. Nisha Saxena as member Editorial Advisory Board strengthens the links and will make it easier for prospective authors to establish contact with the journal. Please send any expressions of interest to chiefeditor@elixirjournal.org. Sincerely Editor-in-Chief

We are very happy to announce that from 14th December 2011, Dr.K.Jothy has joined the team of Elixir Editorial Advisory Board. He will carry a special responsibility for dealing with manuscripts based on Electrical and Commerce and Management. Dr.K.Jothy is currently working at Department of Population Studies, Annamalai University, Annamalainagar-608 002. Tamilnadu, India. The appointment of Dr. K.Jothy as member Editorial Advisory Board strengthens the links and will make it easier for prospective authors to establish contact with the journal. Please send any expressions of interest to chiefeditor@elixirjournal.org. Sincerely Editor-in-Chief

We are very happy to announce that from 21st February 2012, Dr.Noor Mohammad has joined the team of Elixir Editorial Advisory Board. He will carry a special responsibility for dealing with manuscripts based on Faculty of Business and Law. Dr.Noor Mohammad is currently working as a Senior Lecturer in Law at Multimedia University (Melaka Campus) Block: B, Floor: 5th, Room: 5014 Jalan Ayer, Keroh Lama, 75450 Melaka, Malaysia. The appointment of Dr.Noor Mohammad as member Editorial Advisory Board strengthens the links and will make it easier for prospective authors to establish contact with the journal. Please send any expressions of interest to chiefeditor@elixirjournal.org. Sincerely Editor-in-Chief

We are very happy to announce that from 16th November 2011, Dr.Santosh Singh Bais has joined the team of Elixir Editorial Advisory Board. He will carry a special responsibility for dealing with manuscripts based on Commerce & Management. Dr.Santosh Singh Bais is currently working at Department of Commerce & Management Govt. First Grade College Chincholi - 585307, Gulbarga(Dt), Karnataka State, India. The appointment of Dr.Santosh Singh Bais as member Editorial Advisory Board strengthens the links and will make it easier for prospective authors to establish contact with the journal. Please send any expressions of interest to chiefeditor@elixirjournal.org. Sincerely Editor-in-Chief