درخت حوزه‌های تخصصی

Wellness tourism represents the intersection of a powerful lifestyle trend and a growing global industry. The purpose of this study is to design a pattern of wellness tourism with socio-cultural approach to improve the tourist’s health in (Baraghan Alborz village). In order to conduct the research, a Mixed Method has been used. The statistical population includes experts in the fields of tourism, health tourism, spiritual health, psychoanalysts and psychologists (qualitative part) and in the quantitative part, tourists of Baraghan Alborz village   period of July to August 2024 are considered. The size of the sample was determined in the qualitative method by the logical method of theoretical and judgmental sampling and until the theoretical saturation was reached, a total of 12 people, and in the quantitative part, 384 tourists (n = 384) were serveyed. For sampling, random sampling method was used. In the qualitative section using semi-structured interviews and Qualitative data coding was done in order to identify the components of wellness tourism in improving the health of tourists in Baraghan Alborz village, by theme analysis method. The questionnaire data were analyzed using factor analysis techniques with SPSS 26 software to assess the impact of the identified components. The findings indicate that the model of wellness tourism in improving the health of tourists, consists of 11 sub-themes, quality management of the wellness tourism destination, the necessity of linking science with wellness tourism, nature, physical dimension, mental dimension, social dimension and spiritual dimension, professional and expert team work, training and empowerment, nostalgia and memory-making, the characteristics of the unique wellness tourism model. Additionally, 7 main categories including destination management, the necessity of linking science with wellness tourism, nature, physical dimension, mental dimension, social dimension and spiritual dimension, which have the greatest impact in improving  the health of tourists in Baraghan village,has been achieved.The development of wellness tourism, while introducing Baraghan as a wellness tourism destination ,not only helps to improve the health of the community and tourists (which is one of the basic pillars of a healthy society), but also can create a sustainable livelihood for local communities and is focused on the support  and protection of natural, cultural and historical resources. By increasing the participation of local people in related activities and businesses, while expanding employment, it brought countless economic benefits to the tourist destination and ultimately country.

Objectives: This research aims to investigate the impact of working capital management on the profitability of firms, emphasizing the moderating role of defensive and offensive business strategies. Effective management of working capital is essential for the survival of firms, as it reflects the efficient use of short-term capital and serves as a crucial measure of liquidity. Methodology/Design/Approach: This applied study employs a causal correlational methodology (post-event). The statistical population comprises all firms listed on the Tehran Stock Exchange. Due to specific constraints, a total of 135 firms were selected through systematic elimination sampling and analyzed over a ten-year period from 2014 to 2023. Finding: The results indicate that aggressive business strategies significantly moderate the relationship between working capital management and firm profitability, whereas defensive strategies do not exhibit a notable effect on this relationship. Innovation: This research contributes to the understanding of how business strategies influence the relationship between working capital management and profitability. It provides actionable recommendations for firms to adopt aggressive strategies to enhance overall performance. Furthermore, given the unstable economic environment in the country, it is suggested that firms develop strategic plans to improve their responsiveness to threats and capitalize on emerging opportunities. Keywords: Working Capital Management, Profitability, Defensive and Offensive Business Strategy.