Abstract This study aimed to investigate the effect of environmental factors on international financial reporting standards (IFRS) adoption across countries. Environmental factors in this study include the existence of capital market, economic growth, economic openness, legal system, education level and cultural indicators such as power distance, individualism, masculinity and avoidance of un...

abstract sensitive and precise voltammetric methods for the determination of trace amounts of furaldehydes, mainly as furfural (f) and 5-hydroxymethyl-2-furaldehyde (hmf), in waste waters and other matrices is described. determination of total furaldehyde at < ?g g-1 levels in alkaline buffered aqueous media was individually investigated. by the use of ordinary swv and adsorptive square wave ...

Article 44 of the constitution has based the economic system of the Islamic Republic of Iran on three sectors: public, private and Cooperatives. The implementation of policies must be monitored according to the objectives of each sector. Policy evaluation is a process in which we determine what tools it has used and what objectives it has been trying to achieve. Having reviewed the concepts and...

having conducted the experiment and analysed the data, the researcher computed the groups mean scores and variances for the test relating to the research question. as the final atep, a t-test was conodonted for the hypothesis. as noted earlier, the significance level was determined at .05 and .01 respectively. the observed t-value was higher than the critical t-value at. 5 and .01 levels. conse...

Performance means that less expensive countries to achieve the highest goals, given the limitation of resources, than it is of great concern. Moreover, the performance of a pattern or model of governance in achieving its objectives show the performance of each model of governance is lacking and the application is worthless. As one of the purposes of these regulations, the decision of the judici...

according to cheng (1999), in recent esl/efl literature, asian (especially east asian) learners of english as a foreign/second language have been arguably reported as reticent and passive learners. the most common allegations are that these students are reluctant to participate in classroom discourse; they are unwilling to give responses; they do not ask questions; and they are passive and over...

abstract because of the many geopolitical, geo economical and geo strategically potentials and communicational capabilities of eco region, members can expand the convergence and the integration in base of this organization that have important impact on members development and expanding peace in international and regional level. based on quality analyzing of library findings and experts interv...