Managerial accounting The overall control, performance evaluation and incentive system improved CHNG's managing style and system for the whole group. CHNG's inner management system is established on the basis of investment capital control. The evaluation results are the basis of exercising the shareholders' rights of making decisions, selecting managers, and enjoying the earnings. The set of evaluating criteria is to standardize the entire companies' behaviors. In order to make evaluating criteria better reflect the subsidiary companies' operating conditions, CHNG's top management also decided to standardize and improve all subsidiary companies' financial management and assets management. For example, Equity Method is used in its long-term investments; interest payable is recorded as Financial Expenses; estimated or unrealized gains or losses should not be included in a subsidiary company's Income Statement as realized profits or losses; and bad debt expenses must be recognized.

21 1. Please explain the term Coombs' positive (direct and indirect) and negative haemolytic anaemia. 2. What are the principles of the Coombs' test?

22 How often is Aldomet (alpha methyldopa) associated with autoimmune haemolytic anaemia or hepatitis? Is a normal person, with a positive Coombs' test owing to previous treatment with this drug, safe to donate blood?

23 What is the mechanism of priapism in sickle-cell anaemia?

24 Is sickle-cell disease associated with any of the glomerular disorders?

25 What is the acute chest syndrome?

26 Patients with thalassaemia intermedia have recurrent leg ulcers and recurrent infections. What is the mechanism of this?

27 What is the mechanism of iron absorption from iron polymaltose complex and carbonyl iron?

28 Iron overload in patients with thalassaemia major should be checked by measuring the serum ferritin and hepatic iron stores. How are the hepatic iron stores measured? By liver biopsy? And does not the measurement of serum ferritin suffice?

29 In the investigation for paroxysmal nocturnal haemoglobinuria (PNH), are the sucrose haemolysis test and Ham's acid serum test commonly done? What are the principles behind these tests?

30 Why isn't the blood of polycythaemia vera patients, after repeated phlebotomies, used for transfusion purposes? Although it is a premalignant condition, the red cells do not contain a nucleus and thus transfusion of only pure red blood cells (RBCs) would be a great benefit.