introduction: the main goal of accounting systems and financial reporting of public sector is to provide the qualified information that can assist managers in performing their responsibility effectively. it can also assist them in making appropriate political, economic, and social decisions. method: this study evaluated the managers’ attitudes towards the quality of financial reports. forty nin...

in order to evaluate the effect of different nitrogen application methods on yield and yield components of winter wheat, a field experiment with split plot arrangement in randomized completely blocks design with four replicates was conducted during 2006-07. basal dressing in three levels (with no basal dressing, strip and distributing nitrogen fertilizer) as main plot and top dressing in six le...

drought stress is considered as one of the main important factors reducing field crop yield, thus leading researchers to study the related physiological characteristics may reduce drought effects. this experiment was conducted in research farm of seed and plant improvement institute (spii) in karadj, arak and jolgeh rokh for three cropping seasons (2008-2011) to evaluate drought tolerance of br...

important cut flowers in tropical and sub tropical areas of the world and has the seventh rate of production between all cut flowers of Iran. In order to investigate different effects of storage temperatures (8 weeks at 4 °C, 4 weeks at 4 °C + 4 weeks at 20 °C, 8 weeks at 12 °C, 4 weeks at 12 °C+ 4 weeks at 20 °C and 8 week at 20 °C) and different concentrations of gibberellic acid (0, 150 and ...

Background . Lodging resistance of winter rye is associated with morphological features the stem. Searching for source material to breed non-lodging high-yielding cultivars requires studying varietal phenotypic diversity according characters stem that affect lodging and productivity ear. Materials methods Experiments were carried out in 2017–2020 at Federal Agricultural Research Center North-Ea...