About 80 percent of Iran is arid and semi-arid and about 35 percent of this area is susceptible to desertification hazard. Therefore desertification assessment and identification of the most important criteria for the assessment of risk and a basis for development of management plans is essential. This research was conducted in the semi-arid region of Agh-Band in the Golestan province, Iran wit...

Financial Statement of a company is a reflection of the operational and financial position of a company. The comparative analysis of two companies similar in nature, size, work, location and objectives etc., facilitates an understanding of the operational and financial soundness of the companies. The Kingdom of Saudi Arabia is aiming for rapid industrialization in its economy. Sahara Petrochemi...

by studying the evolution history of budgeting systems, you may discern three stages: in the first stage, controlling role of budget is regarded its major function. in the second stage, budget is considered as a means for management improvement. in the third stage, the role of budget is considered in economic planning, implementation of programs and government performance management. after worl...

Today analyzing seismicity hazard urban different areas is critical and inevitable due to develop and to expand cities in seismically active zones and naturally, the hazard because the earthquake is more in the bigger cities and the necessity to consider these hazards would be increased. Expanding the cities in Iran seismically active zones caused to be necessary to analyze earthquake hazard. B...

sarcheshmeh copper mine, with the final reserves of 828 million tons of sulfur ore and average grade of 0.74%, is known to be the largest open pit of iran and most probably the second largest copper mine in the world. this mine is located in the seismotectonic zone of central-iran, and 23 km away from the 150 km long rafsanjan active fault.in this study the vulnerability of the west wall of the...

human factors issues associated with roadway design and operations are critical components of improving highway safety. first, the three major components of highway safety are driver behavior, vehicle safety, and roadway safety. the general philosophy in roadside safety follows the priorities of (1) remove the hazard, (2) relocate the hazard, (3) make the hazard forgiving, and (4) shield the ha...

The presence of moral hazard in the banking sector can have worrying results. This paper examines the role of government guarantees to banks in generating moral hazard in Iran. We test for moral hazard among bank creditors by determining whether protected banks received more funds from creditors than non-protected banks. Empirically, to determine the existence of moral hazard among bank manag...

the goal of this research is gully erosion hazard zoning by using dempster-shafer theory for the garnaveh watershed (golestan province). for this purpose, at first a gully erosion inventory map with the scale of 1:200000 (dependent variable) for the gharnaveh watershed has been prepared using multiple field surveys and satellite pictures. from total gullies 70% of them have randomly selected fo...