Showing 77 results for Cost
Volume 0, Issue 0 (1-2024)
Abstract
This study aimed to determine the effects of energy levels and sources on growth performance, antibody titers, and the gene expression of pro-inflammatory cytokines in broilers exposed to heat stress. 450 one-day-old Ross chickens were assigned to six dietary treatments and five replicates in a completely randomized design. Chickens have received diets differentiated by main energy source (corn grain and soybean oil) and energy level (equal, 3 or 6% lower or higher than Ross 308 recommendation). Treatments were as follows: corn grain and equal as control (CON), corn grain, 3% lower (T1), corn grain, 6% lower (T2), corn grain and soybean oil, equal (T3), corn grain and soybean oil, 3% higher (T4), corn grain and soybean oil, 6% higher (T5). The room temperature was increased to 34 °C (6-h daily) from day 12 to 42 of age to induce heat stress. The highest corticosterone level was observed in the T1, T2, and T5 groups. The lowest antibody titers were observed in the T2 group and the highest expression levels of pro-inflammatory cytokines genes were in chickens receiving T5 diet. The highest feed conversion ratio (FCR) during the grower and finisher periods was observed in T2, and the lowest FCR was observed in T3 and T4 groups. It was recommended to feed Ross broiler chickens with a diet containing oil instead of a part of grain based on energy recommended by the strain recommendation.
Volume 0, Issue 0 (8-2024)
Abstract
Nowadays, the seismic performance-based design of structures has been widely noticed by the engineering community. So, different methods for performance-based design have been presented by different researchers. This attitude has been included in the design code and regulations for seismic design of new buildings and retrofit of existing buildings. The FEMA P-58 performance-based design method presented by the Pacific Earthquake Engineering Research (PEER) can quantify the consequences related to the seismic response of buildings. Therefore, using this method, the seismic performance of buildings can be directly evaluated. In addition, this performance-based design method can define simpler criteria such as repair cost, repair time, and casualties for seismic evaluation and decision-making process. The method is based on considering different sources of uncertainty in earthquake input and its intensity, structural response, associated damage, and repair cost, using the concepts of conditional probability and total probability theorem. In this method, the building is designed in such a way that it meets the expected and predetermined performance level in a specific level of seismic excitation. Since the performance levels of the building are determined based on the amount of damage caused to structural and non-structural members, one of the practical and effective ways to evaluate performance is to estimate the building repair cost. In the approach presented in FEMA P-58, the repair cost is defined in a probabilistic approach, as the cost needed to restore the damaged parts to their original state in the form of expected annual loss. In this research, first, three 4-, 12-, and 20-story office buildings with the lateral force resisting system of reinforced concrete special moment frames were selected in a high seismic risk area. Then, the nonlinear model of structures was provided in OpenSEES software. In order to reduce the computational cost and analysis time, the single-bay Substitute Frame model was used to simplify the multi-bay reinforced concrete moment frames. All four structures were subjected to Incremental Dynamic Analysis (IDA) for 30 earthquake records. A probabilistic relationship between the spectral acceleration of the earthquake and the main damage parameter (i.e. the inter-story drift), as well as the collapse fragility curve, was obtained. Then, the repair cost including the cost of repairing structural members as well as beams and columns, the cost of repairing non-structural members as well as partition and curtain walls, and the cost of replacing collapsed structures was calculated as expected annual loss. The results show that the repair costs at the Design-Based Earthquake (DBE) for 4-, 12-, and 20-story buildings are 3%, 2.5%, and 10% of the building replacement cost and at Maximum Credible Earthquake (MCE) are 22%, 23%, and 38% of the building replacement cost, respectively. In addition, in short buildings, most of the cost is caused by repairing structural and non-structural members, and in tall buildings, most of the cost is caused by replacing collapsed or severely damaged structures. Considering two nonstructural elements (i.e. partition and curtain walls) in repair cost, the analysis results show that the cost of repairing structural elements is more than the cost of repairing non-structural elements.
Volume 0, Issue 0 (12-2024)
Abstract
Aim and Introduction
Today, the environment is considered as one of the most important pillars of sustainable development, and the development of other economic and social sectors depends on its sustainability and proper functioning. Environmental pollution has become one of the main challenges of countries. Environmental health is currently one of the most critical concerns of people and officials round the world. Almost all managers and decision makers believe that this national wealth should be protected not only for the current generation but also for future generations, since the pollutants caused by industries are highly costly and detrimental to health.
Active industries are one of the main sources of environmental pollution. One of the necessary conditions for economic progress and the introduction of extensive structural changes in economic and technological fields is industrialization and industrial development. In the production process, using production inputs whose main source is the environment, in addition to desirable outputs such as consumer goods, undesirable outputs such as environmental pollutants are also produced. If the number of outputs is not controlled and disproportionate, the losses from undesirable outputs will be greater than the benefits of desirable products in such a way that damages to the environment would be irreparable and sustainable development less likely to be achieved.
One of the most important concerns related to industrialization is the effects and environmental consequences of industrial activities. Therefore, achieving the necessary solutions to control such consequences is vitally important. Minerals are essential for human survival, but their extraction and processing are not environmentally friendly practices which contribute to problems such as soil erosion, air and water pollution. On the other hand, mineral sector is one of the largest energy consumers which has active contribution to air pollution and global warming. The main purpose of this study is to investigate the economic effects of Gol Gohar mine in Sirjan. For this purpose, it is intended to determine the type and amount of pollutants released from this complex, and also to determine the amount of the green tax of the complex as a solution to reduce pollution and examine the social welfare resulting from reducing pollution.
Methodology
In this study, the economic effects of environmental pollutants of Gol Gohar Iron Mine in Sirjan (Southeastern Iran), is investigated using the input distance function model from 2001 to 2022. Through calculating the shadow price of pollutants, a criterion for determining the green tax is determined, and then the amount of social cost resulting from the emission of pollutants is calculated.
The shadow price of the undesirable output is the cost that the producer must bear if they plan to reduce the production of the undesirable output. In fact, it can be interpreted as the marginal cost of reducing pollution for each producer. Therefore, the shadow price of the desirable output is considered positive and equal to the market price of that output, but the shadow price of the undesirable output must be estimated to be less than zero.
Findings
The products of Gol Gohar Iron Ore Complex in Sirjan, include granulated iron ore, iron ore concentrate and pelletized in the production process. The most greenhouse gases and air pollutants are related to carbon dioxide (CO2), sulfur oxides (Sox), nitrogen oxides (Nox) and particulate matter (SPM). According to the obtained results, the average shadow price for air pollutants in Gol Gohar complex for CO2, Sox Nox, and SPM was calculated as 11.15, 3,074.5, 5,529.62, and 1,875.62 rials per kilogram respectively. Moreover, the average total social costs resulting from the production of Gol Gohar Sirjan Complex was calculated as 92,710 billion Rials according to the amount of pollution produced over the period.
Discussion and Conclusion
The estimation of environmental costs is actually an introduction to providing solutions for internalizing and reducing environmental costs, using the input distance function model and the shadow price of environmental pollutants in the industrial and mineral complex of Gol Gohar, Sirjan. The title of the largest producer of iron ore in the country was calculated, and the social cost resulting from the emission of pollutants was also evaluated. Finally, in this study, solutions and mechanisms for reducing environmental costs have been proposed.
Considering that the ability to absorb pollutants by the environment is limited, the shadow price of pollutants, which represents their real social cost, should be taken into consideration. The damages should also be determined based on the shadow price of the pollutants. In other words, the amounts of pollutant emission should be calculated and while taking into account the allowed limit of pollutant emission and shadow prices, based on a legal plan, the environmental costs should be reimbursed. Taking such measures would surely require more studies and capable executive management system
Volume 1, Issue 2 (6-2013)
Abstract
Concentrations of lead (Pb) were found in the shells of the oyster Saccostrea cucullata and sediments in May 2010. Samples were obtained at four sites on Qeshm Island, at three sites on Hormoz Island, and at three sites in Lengeh Port along the intertidal coast of the Persian Gulf of Iran. The levels of Pb in sediments and shells were analyzed by graphite furnace atomic absorption spectrophotometer.Mean Pb concentrations in the different sampling stations varied between 613.94 and 0.06 µg g-1 in the shells of S. cucullata and 180.78 and 0.86µg g-1 in sediments. Biological effects criteria suggest that Pb concentrations in sediments in three sites from Lengeh Port were higher than ERL (effects range low), but at the all sites were lower than ERM (effects range medium). The present results support the significant differences in shell and sediments’ accumulated concentrations of Pb among sites attributed to input sources of human activities including urban, domestic, industrial, agricultural, shipping and transport, mining activities, and ports and harbors
Volume 1, Issue 2 (9-2011)
Abstract
The influence corporate governance variables including: abnormal accruals, board independent directors and institutional investors ownerships ratio on the cost of equity capital have been examined. The examine of research hypothesis was done by multiple regression analysis by the use of general least squared (GLS) method, to the 65 selected companies accepted by Tehran Stock Exchange for the time period of 2004-2008 and by pannel data. The research- results indicate that among the corporate governance variables, abnormal accruals and board independent directors ratios have respectively positive and negative meaningful relationship with the cost of equity capital.
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Volume 1, Issue 2 (9-2011)
Abstract
This study explored the position of Parsian Bank's financial resources. To achieve this objective. The capital structure of Parsian Bank in a seven years period (2004 to 2010) was evaluated from the financial statements of Parsian Bank.The First to third hypotheses of this study imply to optimizing of real capital structure and cost of resources and capital adequacy ratio.
These hypotheses were evaluated by the framework to achieve optimal capital structure (in terms of capital adequacy ratio and deposits to the debt ratio and long-term deposits to total deposits) and optimized.The fourth hypothesis of this study implies that there is no correlation between capital structure and financing costs (capital costs) that was tested and confirmed by Pearson correlation coefficient. Finally, several recommendations are suggested for optimizing the capital structure of Parsian Bank and future researches.
Volume 1, Issue 2 (9-2011)
Abstract
This study explored the position of Parsian Bank's financial resources. To achieve this objective. The capital structure of Parsian Bank in a seven years period (2004 to 2010) was evaluated from the financial statements of Parsian Bank.The First to third hypotheses of this study imply to optimizing of real capital structure and cost of resources and capital adequacy ratio.
These hypotheses were evaluated by the framework to achieve optimal capital structure (in terms of capital adequacy ratio and deposits to the debt ratio and long-term deposits to total deposits) and optimized.The fourth hypothesis of this study implies that there is no correlation between capital structure and financing costs (capital costs) that was tested and confirmed by Pearson correlation coefficient. Finally, several recommendations are suggested for optimizing the capital structure of Parsian Bank and future researches.
Somaye Dezham, Nasrin Roozbahani, Mahboobeh Khorsandi,
Volume 2, Issue 1 (3-2014)
Abstract
Aim: Regarding the high prevalence of breast cancer among the Iranian women and lack of attention to mammography screening, planning the behavior promotion interventions would be practicable through determining the barriers of conducting mammography screening behavior. The purpose of this study was determining the barriers of conducting breast cancer mammography screening among the women over 40 years. Methods: The participants of this crass-sectional study consisted of 294 over 40-years old women in Arak-Iran who completed the questionnaire of mammography barriers. The questionnaire used was based on Champion's revised Health Belief Model Scale (CHBMS). Sampling was based on the population. All hygiene officers of the Health and Cure Centers of Arak were asked to randomly select some samples among the women over 40 years. In this way, all the city's areas were covered. Inclusion criteria were women over 40 years, not already suffering from breast cancer, or having a family member (mother or sister) affected by the disease. Findings: The findings revealed that the high cost is the main barrier (20.1%) of mammography screening among the population. Among the other reasons, one may point to fear of discovering a cancer mass (9.5%), painful procedures of mammography (7.1%), not knowing the mammography centers (6.5%), and shame of undressing for mammography (5.1%). Comparing the mean scores of the barriers based on the individual characteristics showed that the barriers of mammography screening according to education level (p=0.0001), insurance status (p=0.02), and economic status (p=0.0001) have significant difference. Conclusions: Regarding the barriers of mammography screening among the Iranian women, it is necessary that authorities apply solutions to reduce costs, and promote women's knowledge about the importance of early diagnosis of breast diseases through screening plans, especially mammography screening.
Volume 3, Issue 4 (3-2014)
Abstract
A Production system with push control system uses materials requirements planning (MRP) to plan purchasing and manufacturing physical resources. Therefore a material planning system provides a basis for scheduling production and purchasing materials. Firms are looking for a way to deal with fluctuations causes by environmental uncertainty, which include fluctuations in demand and supply of raw materials. Using safety stock which is a certain amount of goods or materials kept as inventory to deal with uncertainty is one way to deal with fluctuation issue. Despite the safety stock importance, there is no comprehensive framework for decision making about this issue. The aim of this paper is to provide a dynamic model for MRP system. By applying this model, a suitable policy of safety stock is achieved. Then, the appropriate amount of safety stock can be obtained and total inventory cost can be reduced. A system dynamics approach is used to simulate the model and demand and lead time are considered probabilistic. After designing the model, different scenarios of safety stock have been proposed. Used criteria for selecting an appropriate scenario is total inventory cost, and finally a scenario in which the total inventory cost is at its lowest amount would be chosen as the best scenario.
Volume 3, Issue 11 (12-2022)
Abstract
The present study aimed to investigate the use of social marketing in promoting the tendency of teachers toward Sport for all. The statistical population was made up of all the Administrations of Education departments of the provinces. Through the multi-stage sampling method, in the first stage, ten provinces out of the 31 provinces of the country were selected as a random cluster. Furthermore, using Morgan's table, 400 questionnaires were distributed in proportion to the population of educators in each province. Finally, 344 usable questionnaires were collected. The data collection instrument was a researcher-made questionnaire whose validity and reliability were confirmed by experts and statistical tests. Questionnaires were distributed through email, Social media, and face-to-face. The results showed that personal investment had the highest impact factor concerning social marketing (0.94). Furthermore, among the components of social marketing, participation cost had the highest impact factor (0.94). Social marketing communications (0.929) and accessibility (0.869) were in the next ranks. A high correlation was observed between social marketing and participation culture (0.775). Also, there was a significant relationship between social marketing and participation in sports (0.413, p<0.01). This shows the importance of the culture of participation. Finally, the path coefficient of social marketing on teachers' participation in sport for all was 0.572, which reports a positive and significant relationship.
Volume 5, Issue 1 (7-2021)
Abstract
Research subject: Mazut is widely used in petrochemical, power, and marine industries. The use of these fuels, in addition to causing widespread air and sea pollution in the country, has also led to severe international penalties, rising costs, and corrosion of equipment. Therefore, the use of mazut fuel with sulfur compounds of up to 0.5% in the world, as a refining mazut fuel at the origin (in refineries) and taking into account all aspects, is more important. There are limited industrial methods for the hydrotreating of mazut (Due to the heavy oil cut and the complexity of sulfur compounds in it), the most common of which is hydrogen desulfurization (HDS).
Research approach: The goal of this research, The simulation and economic evaluation of the hydrotreating plant from Mazut fuel with a capacity of 13.75 million barrels per year. The simulation of this process was performed in Aspen HYSYS petroleum refinery software. In this simulation, the effect of effective operating parameters such as pressure, hydrogen to mazut ratio, and finally catalyst consumption on the removal of sulfur compounds, production of by-products, net production costs, and total investment costs are investigated.
Main Results: The results showed that for the hydrotreating process of this mazut with sulfur compounds 3.5%, total capital investment is 308.9 million US$ and the net production cost of treated mazut fuel is estimated to be 114.5 million US$ per year. Also, economic sensitivity analysis showed that the operating parameter of the hydrogen to mazut ratio had the greatest effect on increasing the total capital investment and net production cost, which should be minimized as much as possible.
Volume 5, Issue 2 (6-2017)
Abstract
Background: This paper is devoted to preliminary assessment of the economic cost of land degradation in Albania resulting from unsustainable land use, based on comparing the costs of action for dealing with land degradation versus the costs of inaction.
Materials and Methods: The causes of land degradation are divided into proximate and underlying ones, which interact with each other to result in different levels of land degradation. The economic impacts of land degradation on soil uses are valued according to their typology and their different impacts have been classified spatially into on-site and off-site effects, distinguished according to the economic values that are affected.
Results: The results showed that the on-site costs of soil degradation are significant, but are not be a major concern in the short run. However, on the local scale, impacts will be more substantial for the affected areas. The off-site costs of soil degradation are substantial, however. In some cases, they may exceed the on-site costs, despite the fact that a large part of the off-site costs could not be quantified. Discussion and Conclusions: Some of these issues, especially the conservation of water resources and their sustainable management to reduce sedimentation in rivers and dams, and flood risk reduction, call for immediate conservation measures.
Volume 7, Issue 1 (12-2022)
Abstract
Aims: This systematic review was performed to find the effectiveness of mindfulness interventions for outcomes such as pain, physical function, and cost-effectiveness in Chronic Low Back Pain (CLBP) patients.
Methods: Articles published in peer-reviewed journals till February 2019, were used through searches of three electronic databases (PubMed, EMBASE, and Web of Science). Keywords including mindfulness, mindfulness-based intervention, mindfulness meditation and CLBP were used in search strategy. At last, a total of 8 articles were included in the final analysis.
Findings: All included studied studies were high qualified by which physical function was being measured as their outcome. The Short-Form Health Survey was the most frequently used measure of physical function in the studies. Anxiety and depression were as secondary outcomes in four of eight studies. The Mindfulness Based Stress Reduction (MBSR) method was the main intervention that was used in the studies. Most of the studies utilized at least six sessions and 2 hours (30 minutes for each session) weekly. Sessions were managed by experienced person in MBSR field. Five out of eight studies approved MBSR fop pain improvement compared to usual cares.
Conclusion: This study supported the strategy of applying non-pharmacological therapies for CLBP which are effective in managing pain among adults. However doing more researches to evaluate the persistent long effects of this therapy and its cost-effectiveness in comparison to medications is strongly recommended.
Volume 8, Issue 1 (1-2019)
Abstract
The efficiency of neem based insecticides have been assessed by many studies however, there is scanty information on the cost:benefit ratio of their use vis-a-viz synthetics, particularly, in watermelon production. In this study, thirty-six 5 m long x 8 m wide plots were arranged in Randomized Complete Block Design in 4 replications of weekly spray of; 0.5% Cyper-diforce® (CD); 1, 3 and 5% Neem Oil Emulsion (NOE); 0.25% CD + 1, 3 and 5% NOE; 1% soap solution and, Control (unsprayed plots). Arthropods were sampled on 5 m length of row using Suction Sampler and Yellow Sticky Board. Severity of leaf damage and aphid colony size was also assessed. At harvest, marketable fruits were weighed and used to compute cost-benefit ratio. The prevalent pests were five species of leaf-beetles, Aphis gossypii Glover, Bemisia tabaci (Gennadius), Bactrocera cucurbitae (Coquillett) and Helicoverpa armigera (Hubner). The beneficials included; Apis mellifera L., Cardiochiles niger Szépligeti and Cheilomenes sulphurea (Olivier). The 0.5% CD was ineffective against Aphids but 3 and 5% NOE were. Overall, insecticide treatments reduced infestation by 2.9-95.3%. Though, combination of 0.25% CD with NOE treatments suppressed pest infestation relative to sole neem oil treatments, leaf injury and yields were statistically comparable. Sole NOE treatments were observed not to significantly suppress populations of beneficials when compared to 0.25% CD or their combinations. 0.25% CD + 5% NOE consistently gave the highest yield/season (39192-44642 kgha-1). Monetary benefits exceeded US$3724 ha-1. The insignificant differences in yield among the insecticide treatments showcased neem’s potential in managing watermelon pests. The ineffectiveness of Cyper-diforce® against A. gossypii suggests resistance development.
Volume 8, Issue 2 (7-2008)
Abstract
In general, the scarce resources are efficiently allocated to achieve the economic and social goals of an economy. This means the factors of production including labour force and capital stock must be allocated using rational and scientific approaches. This means investors need to be able to evaluate the cost-benefit of investment in order to make informed and efficient decisions.
In this article, we analyze the cost-benefit of technical and professional trainings in Iran. Three courses which comprise skilled labor force, first-class and second-class labor forces are considered in this study and then the cost-benefit methodology is employed. This methodology can be used in future cost-benefit studies of technical and professional trainings.
The result obtained from the analysis shows that the educational rate of return in all three courses is higher than the rate of return in the participation papers market in Iran. This result obtained after adjusting the effects of individual ability on their income and correcting the adjustment effects of employment.
Volume 8, Issue 3 (7-2020)
Abstract
Aims: The current study investigated the concentration of Cu, Pb, Zn, Cd, Ni, and Cr in shell and soft tissue of Saccostrea cucullata, water, and sediments of seven stations in Qeshm Island of Persian Gulf.
Materials & Methods: The samples were digested by a combination of nitric acid and perchloric acid and the concentration of elements was measured by atomic absorption spectroscopy.
Findings: The results indicated that the concentrations of Cu and Zn in all samples, Ni in the sediment and Cd in oyster were the highest bio-water accumulation factor were significantly higher than those of bio-sediment accumulation factor. Also, these factors in the soft tissue were higher than in the shell. Furthermore, the macro-concentrators of soft tissue were Cd, Cu, and Zn, while the macro-concentrator of shell was Cd.
Conclusion: The shell can be an appropriate monitoring tool for evaluating Cu and Zn in water and Cu in sediments. Also, the soft tissue can be practical for monitoring Cu and Zn in sediments.
Volume 8, Issue 4 (3-2019)
Abstract
Loading and hauling represent an important part of open pit mines production cycle and account for a considerable share of the total operating cost. The decision making during mine planning requires suitable and quick cost models. This paper intends to develop a model for estimating the capital and operating cost of major loading and haulage equipment used in the open pit mining, applying single (SRA) and multiple regression analysis (MRA). The MRA is based on Principal Component Analysis (PCA). The equipment include classical loading vehicles including hydraulic and cable shovels, wheel loader and backhoe along with rigid rear dump truck. Cost functions are classified on the basis of cost types; i.e. capital and operating costs. Furthermore, a set of functions is presented for operation cost items. Explanatory variable in SRA is bucket capacity of loading and hauling while explanatory variables in MRA include bucket capacity, power and certain specific parameters (including dump height, digging depth and boom length) depending on the proposed equipment. The performance of each multivariate cost function has been measured through the Mean Absolute Error Rate, whose maximum was found to be 17%.
Volume 8, Issue 33 (9-2004)
Abstract
Calculating the cost of product precisely and presenting reliable information and reports for economic decision making are the objectives of cost accounting systems. But, the independent auditors reports reveal that most of the manufacturing companies, especially state companies, do not possess suitable methods for cost accounting of products. To identify the insuficiencies of cost accounting systems of these companies, two companies, involved in steel industry were selected and operation process as well as working methods of their different part were examined. The results show that the cost accounting system of the selected companies, compared to a suitable accounting system is very in appropriate. The reasons of its inappropriateness are absence of proper procedures for production cercufation, absence of accounts related to production process, absence of correct information a bout the capacity of production lines, inability to recognize costs behavior, not using proper bases for over head allocations, not using budget mechanism related to list of the bills, not colwlating and registering variances and not preparing reliable managerial reports at certain periods of time.
M. Araban , Kh. Jafarpour , A.a. Arastoo, Z. Gholammnia-Shirvani , A. Montazeri , A.a. Haeri-Mehrizi ,
Volume 9, Issue 1 (1-2021)
Abstract
Aims: Physical inactivity and a sedentary lifestyle increase the risk of all-cause mortality. This study aimed to assess the impact of a theory-based education on PA among female health volunteers in Iran by applying the Theory of Planned Behavior.
Materials & Methods: This randomized controlled trial was conducted on female health volunteers in Shushtar, Iran, from March to December 2016. One hundred ten participants were selected by purposive sampling, and they were randomized into intervention and control groups based on a 1:1 ratio in a single block. The intervention included three educational sessions and a walking program. A multi-section questionnaire containing items on TPB constructs, the international physical activity questionnaire, and the physiological cost index (PCI- an objective measure of PA) was used to collect the data at baseline and six-month follow-up assessments. Then the data were compared within and between groups using t-test and paired test using SPSS 19 software.
Findings: All 110 ‘Health Volunteers’ (55 in each group) were entered into the study. The mean±SD age of participants was 35.65±10.25 years. The results obtained from the analysis showed that the educational program improved attitude towards PA, perceived behavioral control, intention, behavior, and PCI among the intervention group (p<0.001). However, no significant changes occurred in the control group regarding the study variables (p>0.05).
Conclusion: The TPB-directed educational program improved physical activity and physiological cost index. The study framework might be used as a practical template for interventions aimed at improving physical activity among female health volunteers.
Volume 10, Issue 1 (5-2010)
Abstract
According to the neoclassical approach, input prices as a measure of resources scarcity induce firms to cost-minimizing and efficient allocation of recourses. But when the prices are distorted, the effective competitive inputs are used inefficiently and have resulted in under- or over-utilization of production factors relative to their endowments or allocative inefficiency.
In this paper, the shadow cost approach and system of equations are used to estimate allocative inefficiency using the Iran's manufacturing data over the period 1976-2006. The results show that there is strong allocative inefficiency and increasing cost of production of firms in Iran's Manufacturing Sector.