in a two-year study on natural enemies of tomato fruit worm, helicoverpa armigera (hubner) (lep.: noctuidae) in golestan province, two parasitoid wasps belonging to the family ichneumonidae were identified, which are newly recorded from iran: 1. hyposoter didymator (thunberg), which was collected in 8 july 2003, in seyed-miran, 9 km west of gorgan, and 2. ctenichneumon panzeri (wesmael), which ...

This study presents empirical evidence concerning the effect of different accounting standard on earnings management. Prior studies have shown that accounting standards influence earnings management. Tighter accounting standards regime restricts management’s descretion to manipulate accruals, and at the same time, induce more costly real earnings management activities. To investigate this iss...

The comparison of long-term care (LTC) expenditures is a difficult task. National LTC systems differ widely in terms of eligibility criteria, level of benefits, institutional variety and regional heterogeneity. In this commentary I will first give some general remarks on cross country comparisons. Then I discuss the role of the informal sector which is the most importan...