The relationship between diversity and firm PROFITability represents a subject of considerable importance within the fields of strategic and financial management. The role of diversification strategy as a catalyst for competitive strategies has confirmed in the literature. This role becomes obvious in terms of the diversification benefits in enhancing the PROFITability of firms. The goal of this article is to study the effect of diversification strategy on the PROFITability of companies listed in Tehran Stock Exchange. This research sample includes 78 companies of Tehran Stock exchange during 1387 to 1392 that it has selected by using systematic sampling method. In this study if the firm has the subsidiary unit, it will consider as a diversified firm. To test the research hypothesis have analyzed the multivariate regression models based on panel data. The findings reveal that the strategy of diversification has a positive and significant impact on PROFITability measures of return on SALES and return on total assets.

The main purpose of this paper is to examine the relationship between financing variables, the RATIO of research and development costs to operating PROFIT and financial crisis in companies admitted to the Tehran Stock Exchange. The statistical population of the research is accepted by the companies in the 5 years period from 1391 to 1395 in the Tehran Stock Exchange and the research samples are from 181 companies. The research data were compiled through the new software and financial statements of the companies. In this research, multivariate linear regression model was used to test the hypotheses. The statistical method used in this paper is the panel data method. The results of the research indicate that the RATIO of financial leverage to the RATIO of R & D investment to operating PROFIT is also affected by the RATIO of R & D to operating PROFIT on the criteria of the corporate financial crisis based on Springerty model, and the RATIO of the cost of research and OpeRATIOnal development is effective on the financial crisis criteria of the company based on the Zimsky model, as well as the impact of the cost of research and development on the operating PROFIT on the financial crisis criteria of the company based on the Altman model of 1983 and 1986 and the modified Kurdistan model was not approved.

The main purpose of the company is acquiring PROFIT or increasing the wealth of shareholders and management is responsible to achieve this goals. In fact Shareholders as owners of the company assign responsibility of acquiring appropriate return on assets to managers and executive compensation is based on their performance. This agency contract is caused agency cost and if the agency costs raised in a firm, the conflict of interest increased in that firm. This research examined the relationship between free cash flow, dividend payments and some of the corporate governance criteria variables (board size, board independence, CEO duality task and institutional ownership) and agency costs with the particular emphasis on the RATIO of total operating expenses to SALES. Due to the limitations of the research, this article choose 95 companies of listed companies in Tehran Stock Exchange during 2009 to 2013. The result shows that there is a meaningful relationship between free cash flow, dividend payments, board independence, CEO duality task, institutional ownership and agency costs.

Background: Pulmonary thromboembolism (PTE) is one of the serious and lethal cardiopulmonary diseases. Rapid diagnosis and therapy is of paramount importance. In recent years, various factors including white blood cell count, neutrophil-to-lymphocyte RATIO (NLR), and platelet-to-lymphocyte RATIO (PLR) have been used as prognostic factors in acute pulmonary embolism. This study aimed to evaluate the correlation between neutrophil-to-lymphocyte RATIO and mortality rate in patients with pulmonary thromboembolism treated with thrombolytic drugs.Methods: A total of 40 patients hospitalized whit diagnosis of pulmonary embolism and treated with thrombolytic drugs were enrolled. Clinical data, admission complete blood count (CBC) parameters, and neutrophil-to-lymphocyte RATIO were all recorded. The clinical outcomes of study subjects were determined using hospital- reported mortality data.Findings: The mean age was 59.90±13.82 years, and 13 patients were women (32.5%). The mean white blood cell (WBC) count was 9673.25±2885.37. The mean neutrophil-to-lymphocyte RATIO was 4.80±2.41; 7 patients (17.5%) died during hospital course. The mean neutrophil-to-lymphocyte RATIO level was significantly higher among patients who died compared to those who survived (7.10±1.37 vs.4.31±2.31; P<0.01). The cut- off point of neutrophil-to-lymphocyte RATIO to predict mortality in these patients was 5.42 with sensitivity and specificity of 87.5% and 81.8%, respectively.Conclusion: This study showed a correlation between neutrophil-to-lymphocyte RATIO and hospital mortality rate in patients with acute pulmonary thromboembolism treated with thrombolysis.

Purpose: The purpose of this research was to compare the sense of belonging to the school, the perception of the school atmosphere and the academic vitality of elementary school boys in non-PROFIT and normal schools in Qain city. Method: The method of this research was descriptive and comparative. The statistical population of this research included all elementary students of non-PROFIT and normal schools in Qain city in the academic year of 2023-2024. From among the statistical population, 114 students (57 regular students and 57 male students from non-PROFIT schools) were selected as the research sample using available sampling method. In order to collect research data, Barry, Betty and Watt (2004) School Belonging Questionnaire, Reddy and Rhodes (2007) Perception of School Atmosphere Questionnaire and Martin and Marsh (2008) Academic Vitality Questionnaire were used. In order to analyze the research data, multivariate analysis of variance (MANOVA) was used. Findings: The results of the research data analysis showed that there is a significant difference between the variables of feeling of belonging to school, perception of school atmosphere and academic vitality in non-PROFIT and normal school students (p<0.005). In other words, the sense of belonging to the school, the perception of the school atmosphere, and the academic vitality of non-PROFIT students are more than the students of normal schools.Conclusion:The results of this research showed that the scores of normal students in the studied variables are lower than those of non-PROFIT students, so normal schools should provide training to strengthen academic variables

Retailers as the economic institutions to facilitate collaborative product and modernizing the distribution system with a country trying to develop policies consistent with its objectives and strategies defined as main objective to promote large-scale programs to optimize performance working in their pay structure. Develop policies in each set, as long as the condition of the general PROFITability is set. PROFITability and interest rate determine the next targets will be companies. In this paper, we analyzed the factors influencing the behavior of PROFITability, we will retail firms based on the first distribution paid review system and causes a chain failure in the analysis put. Equality in relation to income and expenses by a mathematical equation and then express the above equation on single data collected from a chain and then the citizen review the results, Shahrvand Chain Stores Policies related to four key factors, SALES, SALES levels, costs and PROFIT margin, has been proposed.

This study was aimed to optimize the suitable slaughter weight of Afshari fattening male lambs by using the feed conversion RATIO curve and carcass tissue composition. Thirty-two Afshari male lambs, averaging 105±15.0 (SD) days of age and initial body weight of 30.2±3.6 (SD) kg, from the commercial herd in the Animal Science Research Institute of Iran were used. Metabolizable energy (ME) contents were, 2.79, 2.78, 2.72 and 2.69 Mcal/kg dry matter (DM) and crude protein (CP) contents were 146, 128, 109, and 103 g/kg for the 1, 2, 3, and 4 diets, respectively. The results showed, DMI and feed conversion RATIO (FCR) had an increasing trend, with the increasing length of fattening period. The daily weight gains, had an upward trend from the beginning of the experiment to the 56th day, and then it decreased with a relatively small slope. Dressing percentage increased, with increasing length of the trail, so that it was significantly higher in the last stage of slaughter (55.3%) than the previous (52%). Weight percent of digestive tract (stomach and intestine), liver and, lung decreased but weight percent of internal fat increased, with a significantly difference, when experimental period increased. The highest percent of fat-tail weight, was observed in the last stage of slaughter (19.8) and the lowest was observed in the first stage of slaughter (14.2). Back fat thickness increased with increasing length of the experiment, so that a significant difference observed between the last stage of slaughter and the previous stages.

Background and Aim: Reduction of health inequalities is one of the main objectives of health systems. To attain this objective, special methods for measurement of inequalities are required. This study was performed to assess the trends of disparities of death indices in rural areas of Iran’s provinces in a period of 15 years from 1993 to 2008, by use of highest to lowest rate RATIO (RR) and index of disparity (IDisp).Materials and Methods: In this study, we used the data extracted from vital horoscopes or 'Zij' of rural areas in provincial and district areas to study the trend of alteRATIOns in disparities of mortality. We estimated the annual index of disparity (IDisp) and highest-to-lowest mortality rate RATIO (RR) for every index; and the trend of alteRATIOns was studied in a period of 15 years.Results: In spite of the regular decreasing trend of mortality indices, the trend of alteRATIOns of IDisp for NMR, IMR, and U5MR was irregular at different times. The IDisp for CDR was increasing. The RRs indices had irregular trends.Conclusion: In spite of obvious improvement in all indices studied in this country, the trends of alteRATIOns in disparities of mortality indices were not desirable. We concluded new policies and programs are required to decrease health disparities between provinces.