A Tram Line In Residential Structures – Planning Mistake or Necessity?

Organ trading: a medical or ethical mistake?

Revision of Iranian pharmacy education, an idea or a necessity?

Human resources development in society or organization is a necessity to secure progress. Without such development societies or organizations fail to achieve their objectives. Human resources development is a three-stage measure to meet the requirements of each society or organization. These three stages are: a) planning and programming: at this stage qualitative and quantitative needs are dete...

Revision of Iranian pharmacy education, an idea or a necessity?

Human resources development in society or organization is a necessity to secure progress. Without such development societies or organizations fail to achieve their objectives. Human resources development is a three-stage measure to meet the requirements of each society or organization. These three stages are: a) planning and programming: at this stage qualitative and quantitative needs are dete...

A Method for Establishing a Support Criterion or Poverty Line

In this paper, a method for establishing a support criterion or poverty line is developed based on Engel’s Law and domestic nutritional values. The support criterion is differentiated across rural and urban areas. An important result is that for 1989, people who spend less than 108,000 Rials annually lie inside the poverty line in urban areas. A further important result is that food should be g...

Accounting Complexity and Misreporting: Manipulation or Mistake?

I explore the effect of accounting complexity on misreporting using a setting of revenue restatements. I measure revenue recognition complexity using a factor score based on the number of words and revenue recognition methods from the revenue recognition disclosure in the 10-K just prior to the restatement announcement. Results are consistent with revenue recognition complexity increasing the p...