This study investigates the rate of changing labor costs in response to changes in activities. Managers decision leading changes in cost when activities were changed. Managers incentives affected asymmetry of cost behavior. As labors are the essential part of firms for creating value added, each action for adjusting the cost of labor should have been considered. So we test asymmetry of labor cost by using a panel data of 880 firm- years during 2003 to 2012 for the firms listed in Tehran Stock Exchange. The results shows that labor costs increase more rapidly with an activity increase than they decrease with an activity decrease. Moreover, we find the form of more symmetric labor cost behavior for firms that report a small profit. The findings are consistent with this prediction.

The industrial section has a high potential and at the same time, is counted as a stable driving force toward development. This sector is of a high importance from the aspect of variety, plenty of manufactured products and its employment force. In this study the amount of the industry dependence and its being affected is calculated in relation to the workforce saving. For this sake, the theory of duality is put in to use. The institutions production behavior is scrutinized via Translog production function and various industrial sections behavior is analysed in terms of economic model and according to economic criteria. Within the study the analysis trend is the "SUR" econometric approach and analyzed period is from 1375 to 1383. The study results revealed that the traction between the laborforce and investment is negative for most of the subgategories during the focused years. This is indicative of a complementary relation among the two savings, but in some of the subgategories, like the engine-driven vehile manufacturing industry, the Morishima elasticity substitution is positive for both labor force capital. Also, te traction between the labor force and raw materials is negative for most subgategories, and this means that in most parts, there is a complementary relation between the labor force and raw materials.

The value added is one of the most important economical variables which are used in estimating the productivity indices. When the issue of income share is raised, the accountants relate income to the ratio of the owner"s share. While the value added modifies the income according to the profit of the investors which lead to value added. The main issue in this article is to determine the share of labor power in the value added. It tries to examine which ratio of the value added in cement factories is related to the labor power and how the distribution of this share has occurred during a definite time. To do so, the financial lists of cement factories are used, and the value added is computed for a period of three years, 1376-78. Then after determining their shares, the statistical data are analyzed. The result shows that labor cost has had a decreasing trend in the value added in these factories. But there is a relationship between the oldness of the cement. factory with labor power and the value added.

Hospitals and their performance play a very important role in the health sector in any country. Their behavior is quite similar to other firms in the economy and they tend to act as cost minimizing firms, taking into account the health and social burden associated with their efficient performance. The main purpose of this paper is to estimate the cost function and its determinants in selected Tehran hospitals. A total of fourteen hospitals are selected and data for relevant variables are gathered for a ten year period starting from 1992. The models and theoretic functions and empirical results in other countries are discussed thoroughly and the selected model was estimated using a panel data format. The results are compatible with theoretic basis and show that the relative cost of hospitals over the period under study has a positive relationship with relative labor and capital prices. Different formats for cost estimation are also employed and the results are reported accordingly.

In this research, in the form of Motivation theory, the effect of labor costs of companies on the quality of their financial and non-financial reporting has been investigated. Based on the theories of motivation and human resources, this research argues that the entire administrative and general workforce of the company has an important role in the quality of financial and non-financial reporting and the amount of payment to the workforce is a factor for the organizational and social responsibility of the workforce and Achieving quality workforce and quality reports. To this end, the variables of interest, including labor costs, were measured via the natural logarithm of disclosed wage and salary costs in the board of director's activity report, following Xiang et al. (2023), and the financial and non-financial reporting quality was measured through the quality of Accrual items following Andrew et al. (2017) and the natural logarithm of the total number of words in social responsibility reports following Nazari et al. (2017). The results, obtained through a sample analysis of 105 companies listed on the Tehran Stock Exchange during the period of 2012 to 2021, indicate a significant positive impact of labor costs on the financial and non-financial reporting quality. The findings of this research demonstrate that the amount paid to employees creates a strong motivation to develop a workforce with organizational and social responsibility, leading to an increase in the financial and Non-Financial reporting quality.

In most studies in the field of international economics import is considered as a final consumer good in the consumption basket of consumers. Accordingly, if import is considered as a factor of production, estimation of import demand function would be considered as an innovation. In this paper, with the use of shephard lema function, share of each factor of production in total costs has been estimated, and with the use of these estimates price elasticity's and cross elasticity's have been achieved. Also in this paper Morishima. Elasticities (MES) have been estimated. As MES elasticities are explanatory factors showing changes in the ratio of all factors, (due to price change of one of the factors of production) utilization of factors of production has been considered. The factors of production in this paper are capital, labor and imports. The results of the assessments show that there is a substitution relation between capital, labor and (commodity) imports. The results also shown that there is a complimentary relation between labor and commodity imports.

Agricultural transformation and processing industries have strategic importance in providing the consumption needs and the food chain of society. This is one of the most important industrial groups effective in the economic growth of developing countries. The experience of the world’s countries shows that the learning process with the knowledge development and training of a creative workforce affects the sectors of the economy’s cost structure. Therefore, the purpose of this study was to evaluate cost savings in agricultural processing industries with two different learning-by-doing and production-learning approaches. To meet this end, the data of 18 food processing industries for 2002-2020 and The Panel Autoregressive Distributed Lag and Error Correction methods were used. The results indicate that economies of scale have been realized in the short and long terms. So all sub-sectors operate at the optimal scale level. In addition, production learning with a rate of 0.83 and a high adjustment speed towards long-term equilibrium had a significant role in reducing the average cost. On the other hand, the results of workforce cost savings indicated that whiles the scale economies were constant workforce cost savings in long term is more than in the short term period. Also, in each period 44.6% of the learning-by-doing gap between the short and long-balance decreases. Overall doubling accumulation production led to a 32% decrease in average cost and reduced about 20% in the cost per unit labor force compared to its previous level. Therefore, it is recommended to identify effective resources in the realization of learning, the growth of technology-oriented start-ups, and the improvement of the skills and abilities of the different layers of employees in this sector through training, holding workshops, and non-academic courses.