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      • Open Access Article

        1 - The Mechanism of Media on the Agenda Setting during Public Policy
        Ramin Rezayi
        This paper searches the importance of middle roles of media in modern societies (among government & people) in relation to the targeted subsidies plan and its reflection in public opinion & policy. So we have shown that the mass media as one of the influencing f More
        This paper searches the importance of middle roles of media in modern societies (among government & people) in relation to the targeted subsidies plan and its reflection in public opinion & policy. So we have shown that the mass media as one of the influencing factors on public opinion which promote their issues at the community level and how some of these issues placed public policy priority. Therefore we use three mechanisms; agenda setting, priming and framing as theorical framework which used models of media during news coverage .Consequently, our press investigation, each one prefers targeted subsidies with related procedure of organizational principles and its specific rules of media and each one benefited differently from above mechanism .Each of this ways, on the one hand reflects the attitude and the issue of subsidies to public opinion (and vice versa) on the other hand illuminate the interaction between media and policy making Manuscript profile
      • Open Access Article

        2 - Investigating the Causes of the Failure of the Policy of Subsidies in Iran
        Leila Isavand Mohammad Tohidfam
        Iran is one of the most important sectors subsidies in the economic development plan that leads to a change in the process of giving subsidies. In the process of phasing out subsidies for fuel, food, water, electricity and other items of a change in that part of the sub More
        Iran is one of the most important sectors subsidies in the economic development plan that leads to a change in the process of giving subsidies. In the process of phasing out subsidies for fuel, food, water, electricity and other items of a change in that part of the subsidies are removed (60% in 1390) was paid in cash to citizens and other income This will only work, and cultural development. This work was conducted in late 1380 and much of it was done in the early 1390. The subsidies referred to as the greatest economic history project. According to official statistics of the Ministry of Economic Affairs and Finance, the first phase of the project failed and resulted in more households were below the povertyline. In this article, believe the failure of targeted subsidies policy implemented in the first phase of the deal. Manuscript profile
      • Open Access Article

        3 - Evaluating influential factors in Environmental management accounting (EMA) adoption
        سیدامین عالمشاه
        Environmental management accounting(EMA) as a management tool assists in improvingfinancial and environmental performance through enhanced environmental accountability.This study accomplished with to focus of attention upon EMA, for to identify factorsinfluencing EMA ad More
        Environmental management accounting(EMA) as a management tool assists in improvingfinancial and environmental performance through enhanced environmental accountability.This study accomplished with to focus of attention upon EMA, for to identify factorsinfluencing EMA adoption. For achieving the research objective, established 6 hypothesises.For hypothesises testing, sent questionnaire to key personnel with three different functions(i.e. financial Manager, chief accountant and management accounting headman). After datacoding, those tested and analyzed by T-test. Results indicated 1)Low priority of accountingfor environmental costs 2)Resistance to conventional accounting practices change3)Efficiency or financial considerations 4)Expert member and resource constraints5)Difficulties in collecting or allocating environmental costs 6)External pressure, are factorsinfluencing the decision to adopt, or not to adopt, EMA in mentioned corporations. Finallyprovided suggestions made by this study for EMA adoption. Apart from the theoreticalextension to this area of research, the results and findings of this study supported the uses andapplications of EMA by our industries. Much more can, and should, be done by corporationsin relation to how they account for the environment. This can provide benefits not only for thesector itself, but also for the environment in which we live. Manuscript profile
      • Open Access Article

        4 - Study of Socio-Economic Impact of Targeted Subsidies Law on Rural Households’ quality of Life in Urmia Township
        Amir Ahmadi Gholam reza Mojaradi Mohammad Badsar
        Living in rural areas tend to have less access to socio-economic services, so improving the quality of Life of rural communities is the ultimate goal of rural development projects or programs. The targeted subsidies law has been implemented in Iran by emphasis on establ More
        Living in rural areas tend to have less access to socio-economic services, so improving the quality of Life of rural communities is the ultimate goal of rural development projects or programs. The targeted subsidies law has been implemented in Iran by emphasis on establishing of Justice and social welfare, and also improving the quality of life for poor society layers. This descriptive analytical survey was aimed to study of socio-economic impact of targeted subsidies law on rural households’ of Urmia Township. The statistical population of the studied areas consisted of all the rural households in Urmia Township (N=71353). According to the Cochran formula, a sample size of 265 was selected using a multistage sampling technique (n=265). A questionnaire was used to collect the data required. The validity of the questionnaire used was confirmed by a panel of experts. A pilot study was conducted to establish the reliability of the instrument used. The Cronbach’s alpha coefficient for the main scales of the questionnaire was 0.7 to 0.93. The results revealed that the targeted subsidies law implementation has a significant positive effect on social (sig = 0.000 and β=0.582) and economical (sig = 0.000 and β=0.531) dimensions of the quality of life on rural households’ of Urmia Township, but its’ social effects has been more than economic effects. However, all the changes cannot be associated to targeted subsidies law implementation uncertainly, because, the quality of life conditions and factors are very diverse and numerous Manuscript profile
      • Open Access Article

        5 - Analysis of energy price reform effects on production and price in the agricultural sector
        علی اصغر اسماعیل نیا شهرام وصفی اسفستانی
        Abstract This paper evaluates amounts of subsidies in the agricultural sector and estimates the effects of the implementation of price adjustment and targeted energy subsidies on economic growth and agricultural production. The methodology used is input-output analysis More
        Abstract This paper evaluates amounts of subsidies in the agricultural sector and estimates the effects of the implementation of price adjustment and targeted energy subsidies on economic growth and agricultural production. The methodology used is input-output analysis. The results show that the rising energy prices have increasing effect on the agricultural sector production. Price analysis of targeted energy subsidies shows that animal products increased more than 82 percent. Targeted energy subsidies could reduce 6.9 percent of output in all economic sectors and this reduction will be different for different economic sectors. This study shows that Output reduction is approximately 15.56 percent in Food, Beverage and Tobacco sector and 7.75 percent in agriculture and horticulture sector. Manuscript profile