Due to the depletion of the fossil fuels and major concerns about the security of energy in the future to produce fuels, the importance of utilizing the renewable energies is distinguished. Nowadays there has been a growing interest for biofuels. Thus, this paper reveals a general optimization model which enables the selection of preprocessing centers for the biomass, biofuel plants, and warehouses to store the biofuels. The objective of this model is to maximize the total benefits. COSTs of the model consist of setup COST of preprocessing centers, plants and warehouses, transportation COSTs, production COSTs, emission COST and the DEPRECIATION COST. At first, the deprecation COST of the centers is calculated by means of three methods. The model chooses the best DEPRECIATION method in each period by switching between them. A numerical example is presented and solved by CPLEX solver in GAMS software and finally, sensitivity analyses are accomplished.

Extensive research has been devoted to economic production quantity (EPQ) problem. However, little attention has been paid to problems where DEPRECIATION COST and process quality COST must be considered, simultaneously. In this paper, we consider the economic production quantity model of minimizing the annual total COST subject to DEPRECIATION COST and process quality COST, where DEPRECIATION COST and process quality COST are assumed to be continuous functions of holding time and of production run length, respectively. Local search meta-heuristics: iterated local search (ILS) and simulated annealing (SA) are proposed to solve proposed model. Finally, the meta-heuristics are computationally compared by using some numerical examples and results are analyzed.

In this study the relationship between accounting DEPRECIATION and economic DEPRECIATION has been studied. If the equality of accounting DEPRECIATION and economic DEPRECIATION is demonstrated, it is expected to be a negative and statistically significant relationship between accounting DEPRECIATION and current cash flows. But if there is conservatism in reporting DEPRECIATION, the relationship between accounting DEPRECIATION and future cash flows is expected to be negative. The reason is that before the economic DEPRECIATION of assets occurs, accounting DEPRECIATION in financial reports is recognized. Usually companies adopt a more conservative approach, to be able to report better performance in the future. For this research, the multiple regression model and information of companies listed in Tehran Stock Exchange during the period 2001-2010 were used. Results showed that there is no significant relationship between current cash flows and accounting DEPRECIATION. It can be argued that accounting DEPRECIATION and economic DEPRECIATION don't change proportionately. But the relationship between accounting DEPRECIATION and future cash flows is negative and significant. Therefore it can be concluded that there is a conservative approach in reporting DEPRECIATION. And finally, in spite of the aforementioned expectations, there is Negative correlation between conservative reporting of DEPRECIATION and future growth opportunities.

In this paper, DEPRECIATION allowances stipulated in the Iranian tax laws are compared with those of some selected countries. Buildings, some assets used in the energy sector and intangible assets were selected among fixed assets for comparison purposes. The rationale behind selecting the above-mentioned assets consists of such issues as the large share of buildings in the total assets of most firms, the large share of the energy sector in the Iranian economy as well as the overall importance of intangible assets and their being neglected in most studies. It is difficult to compare DEPRECIATION allowances on a cross-country basis due to the diversity of calculation methods. In order for the comparison to be possible, the nominal percents of asset recovered COSTs in periods of 5 and 10 years were used, instead of rates or methods of DEPRECIATION. The results show that as compared with most of countries in question, the Iranian tax laws provide more incentives in cases of such assets as buildings, patents and licenses and weaker incentives for the energy sector assets and goodwill. The findings also indicate that the high inflation rates in Iran could reduce the incentive effects of DEPRECIATION allowances. The paper has ended up in the presentation of some policy recommendations and some proposals for the adjustment of DEPRECIATION rules in Iran.

Net present value and price as two methods can be used for evaluation of natural resources DEPRECIATION. In this paper, an approach based on the net present value is used to consider the changes in the value of fisheyes resources. Changes in the value of fisheries resources come from the annually changes in catch. These changes must be considered in the national accounting system to arrive at sustainable income. The sustainable income is maximum value that a person consumes during a time period so that the well – being level of end fishing effort. Econometric calculations by OLS (ordinary least squares) are showed that over most years, the fisheries resources depreciated and this trend is with increasing the effort, Therefore, the policies reducing the fishing effort are recommended. Then Labor surplus must be driven to other sectors.

Objective: This study investigated whether a sample of Iranian university students considered posttraumatic DEPRECIATION (PTD) and posttraumatic growth (PTG) as negative or positive. Also, possible gender and religiosity differences in understanding of changes in PTD and PTG were evaluated. Method: The present cross-sectional study was conducted during 2019-2020. The target sample Consisted of 298 students (mean age = 23. 79) from 3 Universities in Esfahan and Tehran (Iran), recruited by convenience sampling. The sample answered to the scales, including Posttraumatic Growth Inventory and Posttraumatic DEPRECIATION Inventory; and Iranian version of The Clark and Stark Religious questionnaire. Results: Despite the overall support for the PTG and PTD constructs, the present study showed that there are crosscultural differences that can affect people's perception of item evaluation positively or negatively. In this study, almost all items that were evaluated differently with operationally defined PTG and PTD belonged to “ Relating to Others” factor. The result also displayed gender and religiosity differences in perceptions of growth and DEPRECIATION. Conclusion: These results suggest that it is necessary to identify the concept of PTG and PTD in each culture and the individual differences that may affect the perception of PTG and PDT be considered.