Journal of value creating in Business Management

Abstract Abstract The aim of this research was to present a local model of health tourism in the Ministry of Health, Treatment and Medical Education. This research is applicable in terms of purpose, and qualitative in nature, with an exploratory approach implemented based on the strategy of grounded theory and focusing on the systematic approach of "Strauss and Corbin". The required data were collected through in-depth and semi-structured interviews with 15 health experts, tourism strategists and relevant senior managers. The selection of participants was carried out through purposive sampling and continued until the stage of theoretical saturation. The data analysis process was carried out in three stages of open, axial and selective coding by the MAXQDA18 qualitative analysis software to ensure accuracy and transparency in extracting categories. The research findings led to the extraction of a paradigmatic model that showed that the local model of health tourism is based on a set of causal, contextual, intervening factors, strategies and consequences. In the causal factors section, components such as quality of medical services, tourism infrastructure, natural factors, transportation, organizational factors, globalization of health services, and destination security were identified. Contextual factors also included changes in health costs, transition to health supersystems, attraction of health tourists, and patient experience. The main strategies included institutional coordination, international marketing, national branding, and promotion of Iranian tourism. Finally, economic, social, infrastructural, and international consequences were extracted for this model. Introduction Today, growth and development are considered the goals and aspirations of every country and society. Different societies are trying to provide the basis for sustainable growth and development by identifying their capabilities in different fields and by utilizing them appropriately. One of the areas that has received attention from different societies in recent decades for investment in growth and development is the field of tourism (zhang et al., 2023). Tourism as an industry has various potential areas for investment. One of the new areas in tourism that has the potential to invest and generate income for growth and development is health tourism, which is considered one of the most profitable and competitive industries in the world (Heung et al., 2021). For this reason, many governments at the macro level are interested in benefiting from the economic benefits of this industry, and increasing competition has begun between different countries, especially developing Asian countries, to attract health tourists (Zhao et al., 2024). Health tourism or medical tourism is extensive and includes quality health care services as well as some other facilities such as better accommodation, shopping, and sometimes recreational facilities. In fact, health tourism is a form of tourism that includes all natural and cultural resources, rehabilitation and sports activities, facilities and places with services related to the health and treatment sector and the tourism sector to serve people who travel for physical and mental health reasons (Cha et al., 2024). Nowadays, people travel for health as well as fitness, well-being and relaxation, and in response to this growing demand, countries, healthcare providers and hospitality and tourism organizations are striving to offer a wider range of medical, health and wellness tourism experiences (Zhong et al., 2021). In countries like Iran, which have good healthcare infrastructure in many areas such as dentistry, cosmetic surgery, infertility treatment and traditional medicine; health tourism can be considered as a valuable economic opportunity to attract foreign exchange earnings and create employment. However, to exploit these opportunities, strategies are needed that are specifically dedicated to this industry (Jabari Nezhad esfahlan, Divsalar & Hoseini Ghoncheh, 2022). Iran will become one of the main health tourism hubs in the region based on its 20-year vision development goals in 2025. Iran should use its capabilities in the health care industry to benefit from the benefits of health tourism, and is currently among the world's leading countries in medical science such as stem cells and spinal cord injury repair. Also, in the field of infertility, invasive radiology topics of the kidney and liver are able to compete with advanced countries in the world. There are no extensive studies in the field of health tourism in Iran, and comprehensive identification of the enablers of medical tourism in Iran and evaluation of their relationships and effects on each other seems necessary. Understanding the above, the main research question is: What are the factors shaping the indigenous health tourism model in the Ministry of Health and Medical Education? Theoretical foundations Health tourism Health is one of the inalienable rights of all human beings. Almost in the middle of the last century and at the beginning of the work of the World Health Organization, world thinkers emphasized that health is not just the absence of disease, but the enjoyment of complete mental, physical, social and spiritual well-being as the definition of health in past centuries was accepted and agreed upon by thinkers (Emami et al., 2025). The term health tourism was proposed by Goodrich in 1991 and then began to spread in American and English universities (Monroy-Rodriguez et al., 2025). Health tourism is a trip designed to maintain and maintain the physical and mental health of an individual on a regular basis (Fernando et al., 2023). Rastegari et al. (2025) conducted a study entitled "Health Tourism Destination Branding in Yazd Province Medical Centers". The findings of the study indicate the need to pay attention to infrastructure factors, cultural factors, and economic factors in the form of the health tourism destination country variable, tourism factors and destination city branding factors, and advertising, sales promotions, brand communities, and public relations in the form of communication tools variables, as well as doctors and nurses, medical center employees, and managers in the form of human resources variables, and medical equipment and facilities and services in the form of product or service variables. Farzinmehr et al. (2025) conducted a study entitled "Investigating the Presentation of a Marketing Model in the Line of Health Tourism with an Emphasis on Medical Equipment". The findings showed that economic and policy factors indirectly affect marketing development through infrastructure and service quality. Research Method The present study is applicable in terms of purpose, and qualitative in nature, with an exploratory approach conducted thrugh the data-based theory with the systematic approach of "Strauss and Corbin". The main goal of this approach is to identify and explain the processes, relationships, and interactions effective in forming the indigenous health tourism model in order to ultimately provide a theoretical framework for explaining and analyzing this phenomenon. The research population included specialists and experts in the field of health tourism who had executive and decision-making backgrounds in related organizations and institutions and were known as "informed experts". Sampling began purposefully and continued until theoretical saturation was achieved. In total, 15 in-depth semi-structured interviews were conducted with experts in the field of health tourism. The interview protocol was also designed based on a review of the research background, document review, and consultation with experts; and the validity of the questions was also approved by the experts. Before the interview began, the research objectives and questions were sent to the participants, and a brief explanation of the research topic was provided at the beginning of each session. With the consent of the interviewees, the interview process was recorded and the key points of each session were simultaneously noted. The average time for each interview was about 45 minutes. Data analysis was conducted based on a systematic approach of grounded theory and by MAXQDA18 software, and included three stages of open, axial, and selective coding. In the open coding stage, after several times of studying and organizing the interview text, initial concepts were extracted and similar codes were categorized into initial categories. Then, a title appropriate to the content of the codes was selected for each category. In the axial coding stage, the relationship between the axial category and other categories was determined in the form of a paradigmatic model. Finally, in the selective coding stage, the central category was extracted and the relationships between other categories were explained in the form of a final model. Research findings The findings of this study led to the design of a local model in the Ministry of Health, based on which the quality of services and specialized infrastructure were identified as the main drivers (causal conditions). The results showed that adopting strategies such as national branding and inter-institutional coordination, under the influence of political and legal intervening conditions, can lead to the key outcome of developing currency and promoting health diplomacy. This model, relying on the patient experience and the developments of health supersystems, offers an integrated path for the transition from traditional management to a comprehensive health tourism system. Discussion and Conclusion Analysis of the research findings shows that the identified causal conditions (including service quality, technological infrastructure, natural attractions, security, and organizational factors) constitute the hard core and main driving force of the model. These factors directly affect the “perceived value of the destination” and ultimately the “intention to choose Iran” by international patients. These results are fully consistent and harmonious with the new approach to medical tourism in the world. The present study confirms the fact that today, health tourists, beyond simply receiving treatment, are looking for a set of “quality, security, and a unique experience”. This finding is consistent with the results of zhao et al. (2024) studies that emphasize the simultaneous role of medical expertise and smart infrastructure in attracting tourists. The contextual conditions in this study represent the specific context and environmental characteristics that affect the implementation of health tourism strategies. These conditions, which include changes in health spending trends, the transition to smart supersystems, a focus on patient experience, and diversification of services, provide a context in which Iran can emerge as a strategic destination. The analysis of the findings shows that the underlying conditions emphasize “creating economic advantage” and “improving patient-centered standards.” These results are in line with the new developments in the global health industry; because in the new paradigm, the success of a destination is not limited to treatment alone, but also depends on the “digital ecosystem” and “cost management.” Changes in health spending trends indicate the impact of the “medicalization of society” and the growth of the share of health in GDP on tourism demand. The findings of the study are in line with the study of Chowdhary & Majumdar (2025) who consider changes in health behaviors and increasing costs as a driver for the search for affordable options in developing countries. In fact, the price gap between countries is the main factor that has led to the formation of this pattern in the Ministry of Health. The emergence of new technologies such as digital medicine and remote monitoring forms the modern platform for health tourism. This finding is fully consistent with the study of Zhao et al. (2024) on the role of artificial intelligence in the future of medical imaging and health services. The transition to these intelligent systems reduces the physical distance between international doctors and patients and strengthens trust in cross-border treatments. Intervening conditions in this study include macro-environmental variables that influence the selection and implementation of strategies. These factors, which are categorized into three areas: political, legal, and economic; can act as “facilitators” or “structural barriers” In fact, these conditions determine to what extent Iran's potentials (causal factors) can be realized in the real world. The analysis of the findings shows that the intervening conditions emphasize "system resilience" and "stability of implementation procedures". These results are in line with the theories of strategic management in the field of health; because in international markets, even with the best medical services, sustainable development will not be achieved without legal and diplomatic supports. Coordination between the government, banks and medical centers acts as a catalyst for the implementation of the model. This finding is consistent with the structural model of Mansour et al. (2023) that emphasizes inter-institutional interaction. The existence of comprehensive plans and order in processes reduces implementation barriers and makes the partnership between travel agencies and medical centers that you have brought in the codes productive. The research findings are in line with the study of Chowdhary & Majumdar (2025). Strategies in This research is a set of targeted and planned measures that the Ministry of Health and relevant institutions use to manage and develop health tourism. These strategies, which include structural coordination, scientific branding, and smart marketing, are actually considered a "roadmap" for transforming Iran's potential into tangible economic and medical outputs. Analysis of the findings shows that the strategies emphasize process integration and marketing intelligence. These results are in line with modern tourism management models in the world; because in the present era, traditional marketing has given way to "holistic management" and "digital branding based on trust". This category is consistent with the findings of Chowdhar & Majumdar (2025).

Abstract Abstract The present study aimed to identify and explain the medical tourism marketing pattern with an emphasis on the quality of medical services. This study was designed in terms of qualitative methodology and based on a phenomenological approach to examine in depth the experiences and perspectives of experts in the field of medical tourism and managers of medical centers and hospitals with international units. The statistical population included academic experts and managers of medical centers in Tehran, and by conducting fifteen semi-structured interviews, the researcher achieved theoretical saturation. Data were collected and conceptually analyzed using an interview protocol, and to ensure validity and reliability, triangulation techniques, research audit, and data analysis by several independent coders were used. The findings showed that several factors, including competitive treatment costs, quality of services, access to specific specialties, effective marketing, provision of after-treatment services, and use of communication technologies, play a decisive role in patients' experience and satisfaction. The results of the study can help managers and policymakers to improve the quality of medical services and medical tourism marketing by designing effective strategies, improving the monitoring and nursing system after treatment, and paying attention to the experience of foreign patients. Introduction Medical tourism is one of the emerging and growing areas in the health and tourism industry that encourages patients to travel to destinations outside their home area to receive medical, diagnostic, or cosmetic services (tang et al., 2025). This type of tourism does not only include receiving medical services, but also the patient experience includes after-treatment care, interaction with personnel, use of new technologies, and benefiting from ancillary services such as accommodation and transportation. The importance of aftercare in medical tourism is twofold, as foreign patients do not have direct access to healthcare providers after returning to their home country, and follow-up on treatment status requires coherent and reliable systems (Tran & Rudolf, 2022). This area includes patients’ travel to receive diagnostic, therapeutic, rehabilitation or cosmetic services outside their place of residence, and the patients’ experience in this process is influenced by a set of medical, financial, cultural and social factors. Patients’ decision to choose a treatment destination depends above all on the quality of healthcare services and competitive costs. Providing high-standard healthcare services, the reputation of hospitals and the experience and expertise of doctors, along with transparent pricing of medicines and appropriate treatment packages, increases patients’ trust and strengthens their motivation for medical travel (kumar et al., 2025). In addition, access to specific specialties and modern information and communication technologies play a key role in the patients’ experience. Patients often seek treatments that are limited or unavailable in their home country, and the use of online technologies, such as consultation platforms and telemedicine services, provides easy access to information and specialized consultations before and after treatment. In addition to facilitating treatment planning, these reduce concerns and increase patient satisfaction (Cynthia et al., 2025). Medical tourism marketing, as one of the determining factors in attracting foreign patients, improves the treatment experience by providing special treatment packages, targeted advertising, and attention to the patient's culture and language. Creating user-friendly websites, displaying the cultural and social environment of the destination, and providing the possibility of comparing services and prices, helps patients make informed decisions. Also, paying attention to the patient's culture and language and providing multilingual services facilitates effective communication between patients and medical staff and increases their satisfaction (Hanna et al., 2021). Aftercare services and monitoring and care systems are also vital components of medical tourism. Tracking patients’ condition, providing rehabilitation and aftercare services, conducting periodic surveys, and analyzing feedback improve the quality of services and enhance the patient experience. Also, establishing quality control systems and continuous monitoring of the services provided play an important role in standardizing treatment and increasing the credibility of medical centers. These measures not only improve the quality of services, but also increase competition between medical centers and the sustainable development of the medical tourism industry (sadatreshadi et al., 2025). Given the increasing growth of medical tourism globally, hospitals and medical centers are facing the challenge of competing to attract international patients. Many medical centers lack a comprehensive model for effective marketing and managing the experience of foreign patients, and insufficient information about service quality, costs, and specialties reduces patient trust and choice. Also, the lack of monitoring and providing post-treatment services reduces the opportunity for patients to return and repeat visits. Therefore, the researcher seeks to answer the question: What is the medical tourism marketing model with an emphasis on the quality of medical services, a qualitative approach: phenomenology? Theoretical Basis Medical Tourism Medical tourism is an emerging and growing branch of health tourism that has attracted the attention of many researchers and decision-makers in the field of health and tourism in recent decades due to the development of medical technologies, increasing the quality of health services, and the globalization of access to information. In this type of tourism, patients travel from their place of residence to another destination in order to receive medical, diagnostic, or cosmetic services, and their experience includes a set of medical interactions, welfare services, and travel experiences. This phenomenon is not only considered an economic opportunity for countries, but also a tool for improving the quality of health services and improving the patient experience (yu et al., 2025). Research Background Farzinmehr et al. (2025) studied "Providing a marketing model for health tourism with an emphasis on medical equipment". The findings showed that economic and policy factors indirectly affect marketing development through infrastructure and service quality. Infrastructure conditions have a positive and significant effect on service quality, patient experience, and marketing development, but its direct effect on destination image was not significant. Service quality indirectly affects marketing development through patient experience, and marketing and destination image directly enhance the development of health tourism. Emami et al. (2025) studied "Designing a Customer Relationship Management Model Based on Artificial Intelligence in Digital Marketing of Services in the Health Tourism Industry". The results of the study showed that the causal conditions in the study include promoting market competition, improving relationships, automatic data analysis, empowerment; and the contextual conditions include customer data management, intelligent services. Methodology The present study was designed to investigate the effective factors in medical tourism marketing, which is qualitative and based on a phenomenological approach. This approach allows the researcher to deeply understand the experiences, perspectives, and meanings of phenomena from the perspective of informed and relevant individuals in the field of medical tourism and to achieve conceptual analysis and accurate inference from the data. The statistical population of this study included two groups of experts and stakeholders in the field of medical tourism: first, academic experts who had scientific and research publications in the field of medical tourism marketing, and second, managers of medical centers and hospitals that had international units and were active in the field of medical tourism in Tehran. By conducting fifteen semi-structured interviews, the researcher reached a level of theoretical saturation; meaning that the information obtained was repeated and receiving new data did not provide additional and new information. The average time for each interview was about 60 minutes, and the sample composition included 7 women and 8 men with bachelor's, master's, and doctoral degrees and with different employment statuses, all of which are reflected in Table 1. The data collection tool in this study was a semi-structured interview protocol. This tool allows the researcher to clearly ask the main questions while maintaining the flexibility to follow up on emerging issues and unique responses from participants. Research findings The research findings show that high quality of healthcare services, competitive costs, and access to specific specialties play a major role in attracting foreign patients. Also, positive experiences of previous patients and the provision of transparent and accessible information increase patients’ trust and facilitate their decision-making to choose a treatment destination. Providing after-treatment services and patient monitoring improves patient satisfaction and return. Finally, combining these factors with targeted marketing and multilingual information forms a successful model for medical tourism. Discussion and Conclusion The results showed that the quality of healthcare services plays a major role in choosing a treatment destination. The credibility of doctors, their experience and expertise, and compliance with international standards increase patients’ trust and satisfaction. Studies by Kumar et al. (2025) show that improving the quality of treatment not only increases the level of patient satisfaction, but also leads to patients returning and recommending them to others. Therefore, implementing quality control systems and continuous training of staff is a vital strategy for the development of medical tourism. The results showed that competitive costs and transparency in prices are one of the most important drivers of choosing a treatment destination. International patients are looking for high-quality services at an affordable price, and comparing costs with the country of origin plays a decisive role in decision-making. The findings of Wang et al. (2023) emphasize that providing transparent treatment packages, discounts and various insurances increase the competitiveness of medical centers and facilitate improved marketing. Access to specialists and medical centers with unique capabilities, such as complex surgeries or innovative treatments, plays a key role in attracting foreign patients. Studies by Emami et al. (2025) have shown that foreign patients are more likely to seek out centers that are able to provide specialized services. Attracting experienced specialists, providing training courses, and introducing specialties in marketing are effective factors in the development of medical tourism. The results showed that positive experiences of previous patients, especially through online feedback and social networks, increase the trust of new patients. Farzinmehr et al. (2025) have shown that publishing real feedback and patient satisfaction, along with images and verbal descriptions, increases the credibility of the medical center and has a direct impact on successful marketing. Post-treatment monitoring and care, including telemedicine services, patient follow-up, and feedback analysis, are important factors in increasing patient satisfaction and return. This is consistent with the findings of Kumar et al. (2025) and shows that patient experience management is not limited to treatment alone, but also includes ongoing care and communication after treatment. In addition, medical tourism marketing increases trust and destination choice by providing complete, transparent, and multilingual information, introducing past patient experiences, and offering special service packages. These findings are consistent with the results of Emami et al. (2025) and emphasize that targeted advertising and the use of new information and communication technologies play an important role in the success of medical tourism.

Abstract The current research has been conducted with the aim of investigating the factors affecting the financial recovery of businesses admitted to the stock exchange. This research is an interdisciplinary study; a combination of legal and financial topics with qualitative and quantitative data. In this regard, 144 companies were studied as a statistical sample of the research in the 12-year period of 2010-2021 based on the screening process. The findings of the research showed that, in the examination of the goodness of fit indices of the model, it can be seen that, based on the McFadden coefficient of determination index, the use of predictor variables in the final model of the financial recovery of companies has been able to improve the likelihood function by 71.25%. That is, it can be concluded that the main forecasting components in the final model have been able to be effective up to 71.25% in the accuracy of detecting the financial recovery of companies. Finally, the analysis of multilayer artificial neural networks in order to evaluate the reliability of the results in diagnosing and prioritizing the financial recovery of companies shows that, therefore, considering that the tenth principal component is the most important factor in the financial recovery of companies, and citing the magnitude (absolute value) of the coefficients of each variable in the formation of this component, the order of the importance of financial variables in the financial recovery of companies and their exit from bankruptcy can be determined. Extended Abstract                                           Introduction Financial helplessness refers to a situation in which the company cannot fully fulfill its obligations to financial providers, and faces difficulties in fulfilling them. Financial helplessness does not necessarily lead to bankruptcy, and a set of management measures to get out of helplessness or rehabilitation can save the company from the risk of entering the bankruptcy stage (Mherani et al, 2021). The growth and revival of the company is the result of exploiting the opportunities. In fact, a company has limited resources that it uses as necessary tools to achieve growth in facing upcoming opportunities (Hussain & Waseer, 2018). Company growth has been studied by many researchers and different terms have been used to define its stages. But most researchers agree that the growth and revitalization of the company is a process. In other words, every company is born like a child, then it starts to grow and in this way it faces various challenges and crises until it finally matures and then dissolves. In this path, there are several factors that help the company's success and allow it to move from one stage to another. Of course, there are two different thoughts among researchers in this regard; some of them believe that the company's economic growth path is linear and predictable. But some others believe that the company's growth is the result of taking advantage of opportunities and is unpredictable (Guha et al, 2013). Manufacturing companies active in the stock market, which are considered as the main players in the economy of any country, play an important role in increasing the national income. Regardless of paying taxes to the government, companies create many job opportunities and provide them with the opportunity to pay taxes to the government by hiring and paying jobseekers. Also, companies play an important role in improving the foreign balance of the country by exporting their goods to other countries. On the other hand, bankrupt companies lose the ability to pay taxes to the government and are forced to fire their employees; which brings many social and political problems. Also, since bankrupt companies are unable to pay their loans, they create problems for lending institutions (Yan & Vedoud, 2019). Therefore, this research, referring to the concept of asset pricing models of Black and Schulz; which emphasizes on the intrinsic value of debts and assets, paying attention to the importance of bankruptcy and exit and in the continuation of rehabilitation, has examined the factors affecting financial rehabilitation of businesses accepted in the stock exchange, and in fact, the main question of the research is: what factors are effective on the financial recovery of bankrupt companies in the stock exchange?   Theoretical Framework Financial rehabilitation (exit from bankruptcy) Company rehabilitation is a process in which the weak performance status of the company changes and its performance indicators improve (Berandez & Berg, 2020). When some organizations experience a financial crisis and face challenging and deteriorating operating margins, financial revival means a significant improvement in operational margins and financial health of the organization (Ghazavi, 2018). The financial recovery of the business unit is a process based on which the weak performance status of the company is changed and the performance indicators are improved (Brandes & Brege, 2012). Financial recovery strategies The increase in the bankruptcy of business units due to the economic situation attracted the attention of researchers to this field and caused research to be found to provide a model to predict the exit from helplessness of helpless companies. With the increase in the scope of the financial crisis, managers of companies in crisis have increased their efforts to implement strategies that will save them from bankruptcy and stop their decline. In this regard, some of them use the strategy of cost reduction (Bruton & Rubanik, 2016) and asset restructuring (Sudarsanam & Lai, 2017; Hambrick & Schecter, 2014) for revival, and others consider the reorganization of the company's debts. Dzingirai & Baporikar (2022) in a research titled "Trends and patterns in revitalization strategies" state that the most important aspect of strategic management should be the ability to respond to a world that is changing rapidly and with an increasing trend. The purpose of implementing this strategy is to take measures aimed at reducing the effects of change among organizations. As a result, it seems that the present time is the most ideal time to analyze the existing articles in this field from the perspective of bibliography. The role of revitalization strategies in strategic management articles cannot be underestimated. Three revitalization strategies, i.e. retrenchment, restructuring, and reorganization have led to the spread of articles related to the mainstream revitalization. Ramalho & Diogo (2021) found that operational structure restructuring measures play an important role in the revitalization process of any company. In addition, this study shows that the managers of American companies during the considered time period, regardless of the effectiveness of the strategies, give more importance to financial restructuring measures. Research methodology This research is an interdisciplinary study; a combination of legal and financial topics with qualitative and quantitative data. In this regard, 144 companies were studied as a statistical sample of the research in the 12-year period of 2010-2021 based on the screening process. Research findings The findings of the research showed that, in the examination of the goodness of fit indices of the model, it can be seen that, based on the McFadden coefficient of determination index, the use of predictor variables in the final model of the financial recovery of companies has been able to improve the likelihood function by 71.25%. That is, it can be concluded that the main forecasting components in the final model have been able to be effective up to 71.25% in the accuracy of detecting the financial recovery of companies. Finally, the analysis of multilayer artificial neural networks in order to evaluate the reliability of the results in diagnosing and prioritizing the financial recovery of companies shows that, therefore, considering that the tenth principal component is the most important factor in the financial recovery of companies, and citing the magnitude (absolute value) of the coefficients of each variable in the formation of this component, the order of the importance of financial variables in the financial recovery of companies and their exit from bankruptcy can be determined. Conclusion The current research was conducted with the aim of investigating the factors affecting the financial recovery of businesses admitted to the stock exchange. The findings of the Ramalho, Diogo Miguel Pacífico (2021), Kazemzadeh & Moazami (2019), and Dzingirai & Baporikar (2022) also identified and introduced factors for the revival of companies in line with the results of this research. The artificial neural network composed of the main components in this research can correctly predict 90.9% of the bankruptcy or non-bankruptcy situations of companies, which can be confirmed by the research results of Lee (2021), Barzegar & Haedari (2017), and Wanita & Grace (2021) based on the acceptable and high power of the artificial neural network in the detection of aligned bankruptcy. Finally, for the revival of bankrupt companies in the stock exchange, suggestions for officials and legislators with regard to the research findings are presented: - It is suggested to the Ministry of Security to make the necessary inquiries from the bankruptcy liquidation department of the provincial judiciary before issuing a license for production units that have been closed down or bankrupted, and provide the necessary background within the framework of laws and regulations for the activation of closed or semi-closed production units, with the least capital and the least cost, to activate the huge capital stagnant in them.