List of Articles زیان اقتصادی

• Open Access Article
  • Abstract Page
  • Full-Text
  
  1 - The Role of Accruals in the Asymmetrically Timely Recognition Economic Gain and Loss
  S.Rasoul Hoseyni Mehdi Mohammdi
  In this study we inquire into the role of accruals in the asymmetrically timely recognition economic gain and loss. This essay intend to determine whether accruals recognition economic losses more well-timed than economic gains. For understand this, we choose number 113 More

  In this study we inquire into the role of accruals in the asymmetrically timely recognition economic gain and loss. This essay intend to determine whether accruals recognition economic losses more well-timed than economic gains. For understand this, we choose number 113 companies of between Tehran Securities Exchange for period 2000-2007 and using improved Dechow- Dichev model that was introduced by Ball and Shivakumar (2006), test our hypotheses. For measure economic losses in improved Dechow- Dichev model we use proxy variables that include operating cash flows, current operating cash flows minus previous period operating cash flows and abnormal return of shares. Founds show that companies use accruals to recognition economic losses more on time and in order to estimate accruals, improved Dechow- Dichev model versus conditional Dechow- Dichev model has more explanation power.                 Manuscript profile
• Open Access Article
  • Abstract Page
  • Full-Text
  
  2 - Estimation of economic injury level (EIL) of cotton bollworm Helicoverpa armigera Hb. (Lep., Noctuidae) on cotton
  J. Alavi M. Gholizadeh
  Economic Injury Level (EIL) of cotton bollworm Helicoverpa armigera Hb. was evaluated on Sahel variety in Gorgan, Iran during 1999-2000. Infestation levels of 0, 2, 3, 4, 6 and 8 neonate larvae per 100 reproductive organs were studied in three generations of the pest by More

  Economic Injury Level (EIL) of cotton bollworm Helicoverpa armigera Hb. was evaluated on Sahel variety in Gorgan, Iran during 1999-2000. Infestation levels of 0, 2, 3, 4, 6 and 8 neonate larvae per 100 reproductive organs were studied in three generations of the pest by releasing them on cotton plants in the field. Statistically significant differences between treatments were observed in all generations. In the first generation, infestation level of 8%, in the second and third gernerations, infestation levels of 4, 6 and 8% caused significant reduction in yield (p≤0.05). Reduction yields for infestation level of 8% in the first-generation was 13.94%, in the second generation the infestation levels of 4, 6 and 8% were 9.8, 16.77 and 22% respectively, and in the same infestation levels in the third generation were 8.25, 14.85 and 19.17%. Linear regression between the cotton yield and pest density was obtained in different generations. Considering the total cost of chemical control operations and cost of yield, the economic injury level of the pest for the first, second and third generations were 1.19, 0.66 and 0.79 neonate larvae per 100 reproductive organs respectively, which is equal to 22.25, 15.77 and 21.33 neonate larvae per 100 cotton plants, respectively. Manuscript profile
• Open Access Article
  • Abstract Page
  • Full-Text
  
  3 - Economic Loss of Dust Storms in Iran West Provinces Case Study of Ilam, Khuzestan and Kermanshah
  Kouh Sar Khaledi
  Dust storm has made massive loss in west and south provinces of Iran during 2000s. In this study, the damages or losses caused by dust storms will be evaluated in the economy of highly vulnerable regions including Ilam, Khuzestan and Kermanshah during 2006-2011 using pa More

  Dust storm has made massive loss in west and south provinces of Iran during 2000s. In this study, the damages or losses caused by dust storms will be evaluated in the economy of highly vulnerable regions including Ilam, Khuzestan and Kermanshah during 2006-2011 using parametric methods. The total economic losses of agricultural productions in these provinces has been estimated about 2,227 million dollars under the conditions of the first scenario and about 13,361 million dollars under the conditions of the fourth scenario. In 2009, each day off caused by dust storm in three provinces officially announced by local government has totally made 142 million dollars loss based on provincial value added and 66 million dollars loss based on average national value added. Following up the natural rights of citizens through regional and international organizations, implementing the crisis management, encouraging Iraq government to control the dust centers and supporting completely the economic actors, especially the farmers in provinces affected by the dust storms are recommended to solve the problem. Manuscript profile