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 coronavirus disease 2019 (COVID-19) outbreak started in China in December 2019 and has developed into a pandemic. Using mandatory large-scale public health interventions including a lockdown with locally varying intensity and duration, China has been successful in controlling the epidemic at an early stage. The epicentre of the pandemic has since shifted to Europe a...

Minimal resolution restricts the applicability of resolution and factorization to minimal literals. Minimality is an abstract criterion. It is shown that if the minimality criterion satisfies certain properties, minimal resolution is sound and complete. Hyper-resolution, ordered resolution and lock resolution are known instances of minimal resolution. We also introduce new instances called list...

Al-Hasani S University of Schleswig-Holstein, Department of Gynecology and Obstetrics, Reproductive Medicine Unit, University of Lübeck, Ratzeburger Allee 160, 23560 Lübeck, Germany Email: sf_alhasani@ Hotmail.com