abstract the purpose of this study is to examine the economic impacts of developing and introducing almond late flowering cultivars during 1968 to 2019 years in iran, which developed in sahand horticultural research station using the economic surplus model and field and time series data. the estimation of shift parameter identifies that almond late flowering cultivars make almond supply curve m...

Among the several non-conventional processes, electrical discharge machining (EDM) is the most widely and successfully applied for the machining of conductive parts. In this technique, the tool has no mechanical contact with the work piece and also the hardness of work piece has no effect on the machining pace. Hence, this technique could be employed to machine hard materials such as super allo...

A the initial euphoria about Internet-enabled reverse auctions has given way to a cautious but widespread use of reverse auctions in business-to-business (B2B) procurement, there is a limited understanding of the effect of auction design parameters on buyer surplus. In this paper, we study the effect of bidding competition, information asymmetry, reserve price, bid decrement, auction duration, ...

risk-based assessment methods are commonly used at the contaminated sites by hydrocarbon pollutants. this paper presents the results of a two-dimensional finite volume model of reactive transport of biodegradable btex which have been developed for the saturated zone of an unconfined aquifer in the pump station area of tehran oil refinery, iran. the model governing equations were numerically sol...

nowadays, in order to reach minimum production cost in machining operations, various optimization methods have been proposed. since turning operation has different parameters affecting the workpiece quality, it was selected as a complicated manufacturing method in this paper. to reach sufficient quality, all influencing parameters such as cutting speed, federate, depth of cut and tool rake angl...

Ethiopia has huge potential for beekeeping because of its endowment with diversity in climate and vegetation resources that potentially favor beekeeping. The gap honey marketing is the main problem though Gera district known high production honey. Thus, this research attempted to analyze determinants marketed surplus Oromia regional state. Multi stage sampling procedure was employed draw sample...

This Study seeks to scrutinize whether surplus free cash flow is correlated with earnings management, if auditor size moderates this relationship. To do so, modified Jones discretionary accrual model (1995) and audit firm size are used as audit quality indicator to measure earnings management. The research hypotheses are built upon a sample of 103 companies listed on the Tehran Stock Exchange d...