Electrosurgery is the application of a high radio frequency of alternating polarity, electrical current to biological tissue as a means among many functions like cut, coagulate, desiccate, or fulgurate tissue in surgical practice . Many surgeons have faced during their lifetime one or more of the complications of these devices . It is either electrical, laser, ultrasonic and mechanical.
The Contemporary Business Environment is Surrounded by many quick and continues variable and changes which has an effect on the economic units. These variables and changes like the high competition which need many tools to help them to continue and achieve The critical success. So to achieve this they have many competitive strategies like cost leadership strategy, differentiation strategy and focus strategy.
Budget is regarded one of main tools to execute objectives polices and programs of the economic units, beside show how the economic units had execute the available economic resources.
Activity based on budgeting is regarded one of the modern technique in the m
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