This study aimed to evaluate the effect of N-acetyl cysteine on the male reproductive system and consensus and classification of data found from previous studies. It is undeniable that N-acetyl cysteine as a powerful antioxidant compound can medicate many diseases such as cardiovascular, kidney, liver and reproductive system disorders. With the increasing environmental pollution that has a direct adverse effect on male fertility, the use of this compound is able to positively function on human fertility health. In this study, we have been collected the main data of scientific articles (1994-2020) about N-acetyl cysteine effects. By searching in the scientific databases of PubMed, Google Scholar, Science Direct, Wiley and Web of Science, related articles were extracted. As a result, all observations have confirmed that N-acetyl cysteine can improve and normalise the spermatogenesis in the male reproduction system.

Infertility is one of the problems of today's society which has created psychological and therapeutic difficulties for couples (Makker et al., 2009). According to global statistics, about 10-15 per cent of couples are infertile (Fanaei et al., 2014). Asthenoteratozoospermia is one of the reasons for infertility in men (WHO, 2010). Sperm parameters of these patients have motility less than 40% and abnormal morphology more than 96% (WHO, 2010). Previous studies have shown that semen of asthenoteratozoospermic men compared to normal men produces high levels of ROS (Ghafarizadeh et al., 2018). This extra ROS can be caused by a decrease of semen antioxidants levels and mitochondrial dysfunction that was created during incomplete spermatogenesis and also originated from the NADPH oxidase system (Fanaei et al., 2014; WHO, 2010). Fatty acid peroxidation in the plasma membrane is the most important cause hurt to spermatozoa by oxidative stress induction (Lenzi et al., 1996), and it is worth mentioning that polyunsaturated fatty acids (PUFA) are one of the significant factors in the risk of ROS attack (Lenzi et al., 1996). In addition to the semen of asthenoteratozoospermic men that has sperm abnormality, preparing and maintaining of sampling also in these patients in the laboratory for ART may take several hours (Nabi et al., 2014; WHO, 2010). During this stage, due to the imbalance between antioxidant capacity and ROS production, spermatozoa are damaged and their function is reduced (Jeulin et al., 1982; Nabi et al., 2014). Cause the inherent property of antioxidants to ROS scavenging, VE can be recommended as a potent antioxidant to asthenoteratozoospermia in sperm preparation.

This in vitro study aimed to measure the ameliorative effect of L-carnitine against apoptosis, DNA fragmentation, membrane integrity and lipid peroxidation of spermatozoa from men with asthenoteratozoospermia (ATS). L-carnitine has an impressive effect on boosting the quality and quantity of spermatozoa and also can prevent apoptosis induction. For this purpose, semen samples were collected from 50 ATS men. Semen was divided into control and L-carnitine (0.5 mg/ml) groups at 2, 4, 6 and 24 hr. Concentrating on the reasons for apoptosis is an arduous process, but in the present research for this evaluation, mitochondrial membrane potential (MMP), DNA fragmentation by TUNEL and SCD methods, and lipid peroxidation were carried out. Also, sperm viability was performed. In the control group, MDA levels were increased significantly at 6 hr; however, sperm viability was decreased significantly at 4 and 6 hr. Moreover, in the L-carnitine group, TUNEL, SCD and MDA levels were decreased significantly and MMP and viability were increased significantly compared with the control group. In this writers' view, in vitro L-carnitine treatment can downregulate apoptosis in men with ATS.

An opportunity to investigate the technical and organizational effect of management accounting system changes has appeared with companies' adoption of activity-based costing (ABC). This paper presents an empirical investigation to study the effects of ABC system for case study from food industry in Iran. From this case, the paper develops a framework for assessing ABC implementation and hypotheses about factors that influence implementation. The study detects five cost centers and for each cost center, it determines different cost drivers. The results of our survey has detected that implementation of ABC system not only helps precise allocation of overhead costs but also helps internal management companies for better planning and control of production, making better decisions for company's profits.Growing Science Ltd. All rights reserved. 5

Sterility makes laborious and obstacles to women and men, which has motived many problems in social members (Makker et al., 2009). Approximately, 10%-15% of couples are doomed to infertile (Fanaei et al., 2014). ATS is one of the whys and the wherefores for infertility in men (WHO, 2010). They have spermatozoa with motility less than %40 and abnormal morphology more than %96 (WHO, 2010). The previous study has shown the semen of ATS men produce high levels of ROS compared to normal men (Ghafarizadeh, Vaezi, Shariatzadeh & Malekirad, 2018). Lack of sufficient antioxidant levels in semen and mitochondrial dysfunction can be the reason for increase ROS (Fanaei