The commercial seed industry has undergone tremendous consolidation in the last 40 years as transnational corporations entered this agricultural sector, and acquired or merged with competing firms. This trend is associated with impacts that constrain the opportunities for renewable agriculture, such as reductions in seed lines and a declining prevalence of seed saving. To better characterize th...

urmia lake is the largest lake in the country which during recent years faces a dramatic reduction in the water level. many reasons such as climate change, continuous droughts, development of cultivation and land use changes as well as construction of dams were mentioned, but the provided reasons have less been well documented by scientific evidences. this study is an attempt to investigate the...

based on valuation model of residual earnings, we cannot use earnings and losses of balance sheet items recorded in fair value for valuation purposes, for the balance sheet provides a perfect estimate of such items’ value. the purpose of this study is to examine whether net financial expenses are related to the market price of stocks in iran, because after initial recording of financial debts, ...

Abstract In the past few years, diversification has turned into a highly controversial issue amongst numerous managers in almost each and every business. It is contended by many that diversification is vitally important and highly effective especially when it comes to evaluating the financial performance. There are several studies about the relationship between diversification and financial per...

The present study is intended to examine the effect of accounting conservatism on firms’ non-profitability in Tehran Stock Exchange in 48 unprofitable firms and 57 profitable firms over a period of seven years from 2001 to 2007. This study was conducted according to Givoly and Hayn model to measure accounting conservatism index in non-profitable and profitable) firms. Data analysis performed wi...

Agent-based models of financial markets usually make assumptions about agent’s preferred stylized strategies. Empirical validations of these assumptions have not been performed so far on a full-market scale. Here we present a comprehensive study of the resulting strategies followed by the firms which are members of the Spanish Stock Exchange. We are able to show that they can be characterized b...

A study was conducted to investigate the effect of different planting densities and nitrogen doses on essential oil content and yield in herb and leaves of basil (Ocimum basilicum L.). The research was conducted during 2007 and 2008 using split-plot randomized complete block design with four replications. The experiment consisted of four plant densities (30×20, 40×20 and 50×20 cm) as the main p...