درخت حوزه‌های تخصصی

This research investigates the impact of inventory management on company performance, specifically focusing on Return on Assets (ROA) andReturn on Equity (ROE) across different life cycle stages. Utilizing panel data from 192 firms listed on the Tehran Stock Exchange over the period from 2019 to 2023, the study employs regression analysis to explore these relationships. The findings reveal significant influences of inventory management on financial performance metrics. Notably, while effective inventory management enhances ROE, its relationship with ROA is more complex, indicating potential inefficiencies in larger firms. Specifically, a one-unit increase in inventory management correlates with a decrease in ROA but positively affects ROE. The analysis further shows that during growth and maturity phases, there is a statistically significant negative relationship between inventory management and performance metrics, whereas a positive relationship is observed during the decline phase. Additionally, control variables such as financial leverage consistently demonstrate negative correlations with both ROA and ROE. This study contributes valuable insights into the intricate dynamics between inventory management and company performance across various life cycle stages

 Urban agriculture promotes sustainable development and fosters societal participation, including the rehabilitation of various groups, such as inmates. Therefore, this research aimed to analyze the effectiveness of prison-farm rehabilitation programs in Dizel Abad Prison in Iran. The research population consisted of two groups: one with 130 inmates, of whom 97 were selected and studied through systematic sampling via Cochran's formula, and the second group included 14 managers, offenders, and prison experts interviewed through a census. The data collection instrument was a researcher-developed questionnaire based on the Kirkpatrick evaluation model. The reliability of the questionnaire was confirmed using Cronbach's alpha coefficient, while its face and content validity were validated by a panel of experts. The findings at the first level of evaluation (i.e., reaction) showed that, with a confidence interval of 99%, the inmates were satisfied with participating in the urban agriculture training course. At the second level (i.e. learning), results indicated a significant increase in the inmates’ knowledge, with a statistically significant difference between their pre- and post-test scores (p<0.01). At the third level (i.e., behavior), the findings suggested that urban agriculture in prisons could lead to significant behavioral changes in inmates, with 95% confidence. At the fourth level of evaluation (i.e., results), the findings showed that although the urban agriculture training course in Dizel Abad Prison caused moderate changes in the inmates, the difference in pre-and-post-test scores was not statistically significant. Overall, the findings demonstrated that the urban agriculture training course in Dizel Abad Prison could bring about changes in inmates’ behavior, knowledge, and attitude. These findings support the potential of prison-farm programs within urban agriculture initiatives as viable methods for rehabilitation.