پايان نامه بررسی موقعيت استراتژيكي حسابداري مديريت

توضیحات تکمیلی

پايان نامه بررسی موقعيت استراتژيكي حسابداري مديريتاین پروپوزال در قالب فرمت word قابل ویرایش ، آماده پرینت و ارائه به عنوان پروژه پایانی میباشد<p class='MsoToc1' dir='RTL' style='text-indent:0cm;line-height:180%;tab-stops: right dotted 410.5pt'>هدف این پایان نامه بکارگیری حسابداری مدیریتی در متن استراتژیک می باشد. کاربرد حسابداری مدیریت به منظورتاکید بر جنبه های استراتژیکی در یک روند تکاملی با بهره گیری از مطالعه موردی کیفی مورد مطالعه و بررسی قرار گرفت. <p class='MsoToc1' dir='RTL' style='text-indent:0cm;line-height:180%;tab-stops: right dotted 410.5pt'>فهرست مطالب:<p class='MsoToc1' dir='RTL' style='text-indent:0cm;line-height:180%;tab-stops: right dotted 410.5pt'><p class='MsoToc1' dir='RTL' style='text-indent:0cm;line-height:180%;tab-stops: right dotted 410.5pt'><span lang=FA style='font-size: 14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family:'B Zar'; mso-bidi-language:FA'><span style='mso-spacerun:yes'> <span dir=LTR style='mso-bidi-language: FA'>TOC<span lang=FA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';mso-bidi-language:FA'> \<span dir=LTR style='mso-bidi-language:FA'>o "<span dir=RTL><span lang=FA style='font-size:14.0pt;mso-ansi-font-size:13.0pt; line-height:180%;font-family:'B Zar';mso-bidi-language:FA'><span dir=RTL>1-3<span dir=LTR style='mso-bidi-language:FA'>" \h \z \u<span style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';mso-bidi-language:FA'> <span lang=FA><span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:"B Zar";mso-no-proof:yes'>چکیده. <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';mso-no-proof:yes'><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof: yes;text-decoration:none;text-underline:none'> <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>PAGEREF<span dir=RTL><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> _<span dir=LTR style='color:windowtext; display:none;mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline: none'>Toc<span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>266779710 <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>\h<span dir=RTL><span style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> <span lang=AR-SA style='font-size: 14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family:'B Zar'; mso-no-proof:yes'>1<span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'> 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003200360036003700370039003700310030000000 <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';mso-no-proof:yes'><span lang='FA' style='font-size:11.0pt;line-height:180%;font-family:"Arial","sans-serif"; mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family: "Times New Roman";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family: Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-bidi; mso-bidi-language:FA;mso-no-proof:yes'> <p class='MsoToc1' dir='RTL' style='text-indent:0cm;line-height:180%;tab-stops: right dotted 410.5pt'><span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'>1- مقدمه. <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';mso-no-proof:yes'><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof: yes;text-decoration:none;text-underline:none'> <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>PAGEREF<span dir=RTL><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> _<span dir=LTR style='color:windowtext; display:none;mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline: none'>Toc<span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>266779711 <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>\h<span dir=RTL><span style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> <span lang=AR-SA style='font-size: 14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family:'B Zar'; mso-no-proof:yes'>1<span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'> 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003200360036003700370039003700310031000000 <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';mso-no-proof:yes'><span lang='FA' style='font-size:11.0pt;line-height:180%;font-family:"Arial","sans-serif"; mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family: "Times New Roman";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family: Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-bidi; mso-bidi-language:FA;mso-no-proof:yes'> <p class='MsoToc1' dir='RTL' style='text-indent:0cm;line-height:180%;tab-stops: right dotted 410.5pt'><span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'>2- بازنگری متن.. <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';mso-no-proof:yes'><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof: yes;text-decoration:none;text-underline:none'> <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>PAGEREF<span dir=RTL><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> _<span dir=LTR style='color:windowtext; display:none;mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline: none'>Toc<span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>266779712 <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>\h<span dir=RTL><span style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> <span lang=AR-SA style='font-size: 14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family:'B Zar'; mso-no-proof:yes'>4<span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'> 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003200360036003700370039003700310032000000 <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';mso-no-proof:yes'><span lang='FA' style='font-size:11.0pt;line-height:180%;font-family:"Arial","sans-serif"; mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family: "Times New Roman";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family: Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-bidi; mso-bidi-language:FA;mso-no-proof:yes'> <p class='MsoToc2' dir='RTL' style='text-indent:0cm;line-height:180%;tab-stops: right dotted 410.5pt'><span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'>1-2- رویکرد خارجی.. <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';mso-no-proof:yes'><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof: yes;text-decoration:none;text-underline:none'> <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>PAGEREF<span dir=RTL><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> _<span dir=LTR style='color:windowtext; display:none;mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline: none'>Toc<span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>266779713 <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>\h<span dir=RTL><span style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> <span lang=AR-SA style='font-size: 14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family:'B Zar'; mso-no-proof:yes'>7<span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'> 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003200360036003700370039003700310033000000 <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';mso-no-proof:yes'><span lang='FA' style='font-size:11.0pt;line-height:180%;font-family:"Arial","sans-serif"; mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family: "Times New Roman";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family: Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-bidi; mso-bidi-language:FA;mso-no-proof:yes'> <p class='MsoToc2' dir='RTL' style='text-indent:0cm;line-height:180%;tab-stops: right dotted 410.5pt'><span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'>2-2- رویکرد دراز مدت... <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';mso-no-proof:yes'><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof: yes;text-decoration:none;text-underline:none'> <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>PAGEREF<span dir=RTL><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> _<span dir=LTR style='color:windowtext; display:none;mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline: none'>Toc<span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>266779714 <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>\h<span dir=RTL><span style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> <span lang=AR-SA style='font-size: 14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family:'B Zar'; mso-no-proof:yes'>12<span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'> 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003200360036003700370039003700310034000000 <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';mso-no-proof:yes'><span lang='FA' style='font-size:11.0pt;line-height:180%;font-family:"Arial","sans-serif"; mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family: "Times New Roman";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family: Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-bidi; mso-bidi-language:FA;mso-no-proof:yes'> <p class='MsoToc2' dir='RTL' style='text-indent:0cm;line-height:180%;tab-stops: right dotted 410.5pt'><span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'>3-2- رویکرد مشارکتی.. <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';mso-no-proof:yes'><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof: yes;text-decoration:none;text-underline:none'> <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>PAGEREF<span dir=RTL><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> _<span dir=LTR style='color:windowtext; display:none;mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline: none'>Toc<span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>266779715 <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>\h<span dir=RTL><span style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> <span lang=AR-SA style='font-size: 14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family:'B Zar'; mso-no-proof:yes'>14<span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'> 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003200360036003700370039003700310035000000 <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';mso-no-proof:yes'><span lang='FA' style='font-size:11.0pt;line-height:180%;font-family:"Arial","sans-serif"; mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family: "Times New Roman";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family: Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-bidi; mso-bidi-language:FA;mso-no-proof:yes'> <p class='MsoToc2' dir='RTL' style='text-indent:0cm;line-height:180%;tab-stops: right dotted 410.5pt'><span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'>4-2- رویکرد ترقی و پیشرفت... <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';mso-no-proof:yes'><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof: yes;text-decoration:none;text-underline:none'> <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>PAGEREF<span dir=RTL><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> _<span dir=LTR style='color:windowtext; display:none;mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline: none'>Toc<span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>266779716 <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>\h<span dir=RTL><span style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> <span lang=AR-SA style='font-size: 14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family:'B Zar'; mso-no-proof:yes'>15<span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'> 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003200360036003700370039003700310036000000 <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';mso-no-proof:yes'><span lang='FA' style='font-size:11.0pt;line-height:180%;font-family:"Arial","sans-serif"; mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family: "Times New Roman";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family: Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-bidi; mso-bidi-language:FA;mso-no-proof:yes'> <p class='MsoToc2' dir='RTL' style='text-indent:0cm;line-height:180%;tab-stops: right dotted 410.5pt'><span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'>5-2- رویکرد انتخابی.. <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';mso-no-proof:yes'><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof: yes;text-decoration:none;text-underline:none'> <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>PAGEREF<span dir=RTL><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> _<span dir=LTR style='color:windowtext; display:none;mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline: none'>Toc<span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>266779717 <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>\h<span dir=RTL><span style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> <span lang=AR-SA style='font-size: 14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family:'B Zar'; mso-no-proof:yes'>18<span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'> 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003200360036003700370039003700310037000000 <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';mso-no-proof:yes'><span lang='FA' style='font-size:11.0pt;line-height:180%;font-family:"Arial","sans-serif"; mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family: "Times New Roman";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family: Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-bidi; mso-bidi-language:FA;mso-no-proof:yes'> <p class='MsoToc2' dir='RTL' style='text-indent:0cm;line-height:180%;tab-stops: right dotted 410.5pt'><span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'>6-2- چکیده بازنگری متن.. <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';mso-no-proof:yes'><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof: yes;text-decoration:none;text-underline:none'> <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>PAGEREF<span dir=RTL><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> _<span dir=LTR style='color:windowtext; display:none;mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline: none'>Toc<span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>266779718 <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>\h<span dir=RTL><span style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> <span lang=AR-SA style='font-size: 14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family:'B Zar'; mso-no-proof:yes'>20<span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'> 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003200360036003700370039003700310038000000 <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';mso-no-proof:yes'><span lang='FA' style='font-size:11.0pt;line-height:180%;font-family:"Arial","sans-serif"; mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family: "Times New Roman";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family: Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-bidi; mso-bidi-language:FA;mso-no-proof:yes'> <p class='MsoToc1' dir='RTL' style='text-indent:0cm;line-height:180%;tab-stops: right dotted 410.5pt'><span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'>3- روش... <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';mso-no-proof:yes'><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof: yes;text-decoration:none;text-underline:none'> <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>PAGEREF<span dir=RTL><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> _<span dir=LTR style='color:windowtext; display:none;mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline: none'>Toc<span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>266779719 <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>\h<span dir=RTL><span style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> <span lang=AR-SA style='font-size: 14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family:'B Zar'; mso-no-proof:yes'>22<span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'> 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003200360036003700370039003700310039000000 <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';mso-no-proof:yes'><span lang='FA' style='font-size:11.0pt;line-height:180%;font-family:"Arial","sans-serif"; mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family: "Times New Roman";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family: Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-bidi; mso-bidi-language:FA;mso-no-proof:yes'> <p class='MsoToc2' dir='RTL' style='text-indent:0cm;line-height:180%;tab-stops: right dotted 410.5pt'><span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'>1-3- ظهور مطالعه کیفی.. <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';mso-no-proof:yes'><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof: yes;text-decoration:none;text-underline:none'> <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>PAGEREF<span dir=RTL><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> _<span dir=LTR style='color:windowtext; display:none;mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline: none'>Toc<span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>266779720 <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>\h<span dir=RTL><span style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> <span lang=AR-SA style='font-size: 14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family:'B Zar'; mso-no-proof:yes'>24<span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'> 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003200360036003700370039003700320030000000 <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';mso-no-proof:yes'><span lang='FA' style='font-size:11.0pt;line-height:180%;font-family:"Arial","sans-serif"; mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family: "Times New Roman";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family: Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-bidi; mso-bidi-language:FA;mso-no-proof:yes'> <p class='MsoToc2' dir='RTL' style='text-indent:0cm;line-height:180%;tab-stops: right dotted 410.5pt'><span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'>2-3- شیوه تحقیق قیاسی استقرایی.. <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';mso-no-proof:yes'><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof: yes;text-decoration:none;text-underline:none'> <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>PAGEREF<span dir=RTL><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> _<span dir=LTR style='color:windowtext; display:none;mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline: none'>Toc<span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>266779721 <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>\h<span dir=RTL><span style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> <span lang=AR-SA style='font-size: 14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family:'B Zar'; mso-no-proof:yes'>25<span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'> 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003200360036003700370039003700320031000000 <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';mso-no-proof:yes'><span lang='FA' style='font-size:11.0pt;line-height:180%;font-family:"Arial","sans-serif"; mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family: "Times New Roman";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family: Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-bidi; mso-bidi-language:FA;mso-no-proof:yes'> <p class='MsoToc2' dir='RTL' style='text-indent:0cm;line-height:180%;tab-stops: right dotted 410.5pt'><span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'>3-3- روش مطالعه موردی.. <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';mso-no-proof:yes'><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof: yes;text-decoration:none;text-underline:none'> <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>PAGEREF<span dir=RTL><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> _<span dir=LTR style='color:windowtext; display:none;mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline: none'>Toc<span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>266779722 <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>\h<span dir=RTL><span style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> <span lang=AR-SA style='font-size: 14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family:'B Zar'; mso-no-proof:yes'>28<span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'> 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003200360036003700370039003700320032000000 <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';mso-no-proof:yes'><span lang='FA' style='font-size:11.0pt;line-height:180%;font-family:"Arial","sans-serif"; mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family: "Times New Roman";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family: Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-bidi; mso-bidi-language:FA;mso-no-proof:yes'> <p class='MsoToc2' dir='RTL' style='text-indent:0cm;line-height:180%;tab-stops: right dotted 410.5pt'><span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'>4-3- تعمیم پذیری مطالعه. <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';mso-no-proof:yes'><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof: yes;text-decoration:none;text-underline:none'> <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>PAGEREF<span dir=RTL><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> _<span dir=LTR style='color:windowtext; display:none;mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline: none'>Toc<span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>266779723 <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>\h<span dir=RTL><span style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> <span lang=AR-SA style='font-size: 14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family:'B Zar'; mso-no-proof:yes'>30<span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'> 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003200360036003700370039003700320033000000 <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';mso-no-proof:yes'><span lang='FA' style='font-size:11.0pt;line-height:180%;font-family:"Arial","sans-serif"; mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family: "Times New Roman";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family: Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-bidi; mso-bidi-language:FA;mso-no-proof:yes'> <p class='MsoToc2' dir='RTL' style='text-indent:0cm;line-height:180%;tab-stops: right dotted 410.5pt'><span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'>5-3- تعیین حدود. <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';mso-no-proof:yes'><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof: yes;text-decoration:none;text-underline:none'> <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>PAGEREF<span dir=RTL><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> _<span dir=LTR style='color:windowtext; display:none;mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline: none'>Toc<span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>266779724 <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>\h<span dir=RTL><span style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> <span lang=AR-SA style='font-size: 14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family:'B Zar'; mso-no-proof:yes'>32<span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'> 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003200360036003700370039003700320034000000 <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';mso-no-proof:yes'><span lang='FA' style='font-size:11.0pt;line-height:180%;font-family:"Arial","sans-serif"; mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family: "Times New Roman";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family: Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-bidi; mso-bidi-language:FA;mso-no-proof:yes'> <p class='MsoToc2' dir='RTL' style='text-indent:0cm;line-height:180%;tab-stops: right dotted 410.5pt'><span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'>6-3- جمع آوری و تحلیل داده. <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';mso-no-proof:yes'><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof: yes;text-decoration:none;text-underline:none'> <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>PAGEREF<span dir=RTL><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> _<span dir=LTR style='color:windowtext; display:none;mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline: none'>Toc<span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>266779725 <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>\h<span dir=RTL><span style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> <span lang=AR-SA style='font-size: 14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family:'B Zar'; mso-no-proof:yes'>33<span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'> 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003200360036003700370039003700320035000000 <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';mso-no-proof:yes'><span lang='FA' style='font-size:11.0pt;line-height:180%;font-family:"Arial","sans-serif"; mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family: "Times New Roman";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family: Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-bidi; mso-bidi-language:FA;mso-no-proof:yes'> <p class='MsoToc1' dir='RTL' style='text-indent:0cm;line-height:180%;tab-stops: right dotted 410.5pt'><span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'>4- توصیف موردی.. <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';mso-no-proof:yes'><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof: yes;text-decoration:none;text-underline:none'> <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>PAGEREF<span dir=RTL><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> _<span dir=LTR style='color:windowtext; display:none;mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline: none'>Toc<span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>266779726 <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>\h<span dir=RTL><span style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> <span lang=AR-SA style='font-size: 14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family:'B Zar'; mso-no-proof:yes'>37<span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'> 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003200360036003700370039003700320036000000 <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';mso-no-proof:yes'><span lang='FA' style='font-size:11.0pt;line-height:180%;font-family:"Arial","sans-serif"; mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family: "Times New Roman";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family: Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-bidi; mso-bidi-language:FA;mso-no-proof:yes'> <p class='MsoToc2' dir='RTL' style='text-indent:0cm;line-height:180%;tab-stops: right dotted 410.5pt'><span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'>1-4- آغاز ارزیابی.. <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';mso-no-proof:yes'><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof: yes;text-decoration:none;text-underline:none'> <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>PAGEREF<span dir=RTL><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> _<span dir=LTR style='color:windowtext; display:none;mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline: none'>Toc<span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>266779727 <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>\h<span dir=RTL><span style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> <span lang=AR-SA style='font-size: 14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family:'B Zar'; mso-no-proof:yes'>40<span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'> 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003200360036003700370039003700320037000000 <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';mso-no-proof:yes'><span lang='FA' style='font-size:11.0pt;line-height:180%;font-family:"Arial","sans-serif"; mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family: "Times New Roman";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family: Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-bidi; mso-bidi-language:FA;mso-no-proof:yes'> <p class='MsoToc2' dir='RTL' style='text-indent:0cm;line-height:180%;tab-stops: right dotted 410.5pt'><span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'>2-4- ارزیابی کاهش هزینه. <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';mso-no-proof:yes'><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof: yes;text-decoration:none;text-underline:none'> <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>PAGEREF<span dir=RTL><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> _<span dir=LTR style='color:windowtext; display:none;mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline: none'>Toc<span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>266779728 <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>\h<span dir=RTL><span style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> <span lang=AR-SA style='font-size: 14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family:'B Zar'; mso-no-proof:yes'>42<span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'> 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003200360036003700370039003700320038000000 <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';mso-no-proof:yes'><span lang='FA' style='font-size:11.0pt;line-height:180%;font-family:"Arial","sans-serif"; mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family: "Times New Roman";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family: Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-bidi; mso-bidi-language:FA;mso-no-proof:yes'> <p class='MsoToc2' dir='RTL' style='text-indent:0cm;line-height:180%;tab-stops: right dotted 410.5pt'><span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'>3-4- ارزیابی اختیارات آتی.. <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';mso-no-proof:yes'><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof: yes;text-decoration:none;text-underline:none'> <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>PAGEREF<span dir=RTL><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> _<span dir=LTR style='color:windowtext; display:none;mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline: none'>Toc<span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>266779729 <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>\h<span dir=RTL><span style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> <span lang=AR-SA style='font-size: 14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family:'B Zar'; mso-no-proof:yes'>44<span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'> 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003200360036003700370039003700320039000000 <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';mso-no-proof:yes'><span lang='FA' style='font-size:11.0pt;line-height:180%;font-family:"Arial","sans-serif"; mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family: "Times New Roman";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family: Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-bidi; mso-bidi-language:FA;mso-no-proof:yes'> <p class='MsoToc2' dir='RTL' style='text-indent:0cm;line-height:180%;tab-stops: right dotted 410.5pt'><span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'>4-4- ارزیابی نهایی اختیار و حق محرومیت... <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';mso-no-proof:yes'><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof: yes;text-decoration:none;text-underline:none'> <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>PAGEREF<span dir=RTL><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> _<span dir=LTR style='color:windowtext; display:none;mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline: none'>Toc<span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>266779730 <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>\h<span dir=RTL><span style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> <span lang=AR-SA style='font-size: 14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family:'B Zar'; mso-no-proof:yes'>49<span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'> 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003200360036003700370039003700330030000000 <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';mso-no-proof:yes'><span lang='FA' style='font-size:11.0pt;line-height:180%;font-family:"Arial","sans-serif"; mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family: "Times New Roman";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family: Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-bidi; mso-bidi-language:FA;mso-no-proof:yes'> <p class='MsoToc2' dir='RTL' style='text-indent:0cm;line-height:180%;tab-stops: right dotted 410.5pt'><span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'>5-4- خلاصه توصیف موردی.. <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';mso-no-proof:yes'><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof: yes;text-decoration:none;text-underline:none'> <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>PAGEREF<span dir=RTL><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> _<span dir=LTR style='color:windowtext; display:none;mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline: none'>Toc<span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>266779731 <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>\h<span dir=RTL><span style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> <span lang=AR-SA style='font-size: 14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family:'B Zar'; mso-no-proof:yes'>53<span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'> 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003200360036003700370039003700330031000000 <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';mso-no-proof:yes'><span lang='FA' style='font-size:11.0pt;line-height:180%;font-family:"Arial","sans-serif"; mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family: "Times New Roman";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family: Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-bidi; mso-bidi-language:FA;mso-no-proof:yes'> <p class='MsoToc1' dir='RTL' style='text-indent:0cm;line-height:180%;tab-stops: right dotted 410.5pt'><span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'>5- یافته های موردی.. <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';mso-no-proof:yes'><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof: yes;text-decoration:none;text-underline:none'> <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>PAGEREF<span dir=RTL><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> _<span dir=LTR style='color:windowtext; display:none;mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline: none'>Toc<span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>266779732 <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>\h<span dir=RTL><span style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> <span lang=AR-SA style='font-size: 14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family:'B Zar'; mso-no-proof:yes'>56<span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'> 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003200360036003700370039003700330032000000 <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';mso-no-proof:yes'><span lang='FA' style='font-size:11.0pt;line-height:180%;font-family:"Arial","sans-serif"; mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family: "Times New Roman";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family: Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-bidi; mso-bidi-language:FA;mso-no-proof:yes'> <p class='MsoToc2' dir='RTL' style='text-indent:0cm;line-height:180%;tab-stops: right dotted 410.5pt'><span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'>1-5- رویکرد خارجی.. <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';mso-no-proof:yes'><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof: yes;text-decoration:none;text-underline:none'> <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>PAGEREF<span dir=RTL><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> _<span dir=LTR style='color:windowtext; display:none;mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline: none'>Toc<span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>266779733 <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>\h<span dir=RTL><span style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> <span lang=AR-SA style='font-size: 14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family:'B Zar'; mso-no-proof:yes'>57<span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'> 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003200360036003700370039003700330033000000 <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';mso-no-proof:yes'><span lang='FA' style='font-size:11.0pt;line-height:180%;font-family:"Arial","sans-serif"; mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family: "Times New Roman";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family: Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-bidi; mso-bidi-language:FA;mso-no-proof:yes'> <p class='MsoToc2' dir='RTL' style='text-indent:0cm;line-height:180%;tab-stops: right dotted 410.5pt'><span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'>2-5- رویکرد دراز مدت... <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';mso-no-proof:yes'><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof: yes;text-decoration:none;text-underline:none'> <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>PAGEREF<span dir=RTL><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> _<span dir=LTR style='color:windowtext; display:none;mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline: none'>Toc<span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>266779734 <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>\h<span dir=RTL><span style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> <span lang=AR-SA style='font-size: 14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family:'B Zar'; mso-no-proof:yes'>58<span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'> 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003200360036003700370039003700330034000000 <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';mso-no-proof:yes'><span lang='FA' style='font-size:11.0pt;line-height:180%;font-family:"Arial","sans-serif"; mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family: "Times New Roman";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family: Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-bidi; mso-bidi-language:FA;mso-no-proof:yes'> <p class='MsoToc2' dir='RTL' style='text-indent:0cm;line-height:180%;tab-stops: right dotted 410.5pt'><span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'>3-5- رویکرد مشارکتی.. <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';mso-no-proof:yes'><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof: yes;text-decoration:none;text-underline:none'> <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>PAGEREF<span dir=RTL><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> _<span dir=LTR style='color:windowtext; display:none;mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline: none'>Toc<span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>266779735 <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>\h<span dir=RTL><span style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> <span lang=AR-SA style='font-size: 14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family:'B Zar'; mso-no-proof:yes'>59<span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'> 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003200360036003700370039003700330035000000 <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';mso-no-proof:yes'><span lang='FA' style='font-size:11.0pt;line-height:180%;font-family:"Arial","sans-serif"; mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family: "Times New Roman";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family: Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-bidi; mso-bidi-language:FA;mso-no-proof:yes'> <p class='MsoToc2' dir='RTL' style='text-indent:0cm;line-height:180%;tab-stops: right dotted 410.5pt'><span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'>4-5- نقش تحلیل حسابداری رسمی.. <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';mso-no-proof:yes'><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof: yes;text-decoration:none;text-underline:none'> <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>PAGEREF<span dir=RTL><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> _<span dir=LTR style='color:windowtext; display:none;mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline: none'>Toc<span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>266779736 <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>\h<span dir=RTL><span style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> <span lang=AR-SA style='font-size: 14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family:'B Zar'; mso-no-proof:yes'>60<span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'> 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003200360036003700370039003700330036000000 <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';mso-no-proof:yes'><span lang='FA' style='font-size:11.0pt;line-height:180%;font-family:"Arial","sans-serif"; mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family: "Times New Roman";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family: Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-bidi; mso-bidi-language:FA;mso-no-proof:yes'> <p class='MsoToc2' dir='RTL' style='text-indent:0cm;line-height:180%;tab-stops: right dotted 410.5pt'><span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'>5-5- استفاده نامشخص و نامشهود از حسابداری مدیریت... <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';mso-no-proof:yes'><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof: yes;text-decoration:none;text-underline:none'> <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>PAGEREF<span dir=RTL><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> _<span dir=LTR style='color:windowtext; display:none;mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline: none'>Toc<span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>266779737 <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>\h<span dir=RTL><span style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> <span lang=AR-SA style='font-size: 14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family:'B Zar'; mso-no-proof:yes'>63<span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'> 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003200360036003700370039003700330037000000 <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';mso-no-proof:yes'><span lang='FA' style='font-size:11.0pt;line-height:180%;font-family:"Arial","sans-serif"; mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family: "Times New Roman";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family: Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-bidi; mso-bidi-language:FA;mso-no-proof:yes'> <p class='MsoToc2' dir='RTL' style='text-indent:0cm;line-height:180%;tab-stops: right dotted 410.5pt'><span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'>6-5- چکیده یافته های موردی.. <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';mso-no-proof:yes'><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof: yes;text-decoration:none;text-underline:none'> <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>PAGEREF<span dir=RTL><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> _<span dir=LTR style='color:windowtext; display:none;mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline: none'>Toc<span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>266779738 <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>\h<span dir=RTL><span style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> <span lang=AR-SA style='font-size: 14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family:'B Zar'; mso-no-proof:yes'>66<span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'> 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003200360036003700370039003700330038000000 <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';mso-no-proof:yes'><span lang='FA' style='font-size:11.0pt;line-height:180%;font-family:"Arial","sans-serif"; mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family: "Times New Roman";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family: Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-bidi; mso-bidi-language:FA;mso-no-proof:yes'> <p class='MsoToc1' dir='RTL' style='text-indent:0cm;line-height:180%;tab-stops: right dotted 410.5pt'><span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'>6- نتیجه‌<span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt; line-height:180%;font-family:"B Zar";mso-no-proof:yes'>گیری و بحث... <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';mso-no-proof:yes'><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof: yes;text-decoration:none;text-underline:none'> <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>PAGEREF<span dir=RTL><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> _<span dir=LTR style='color:windowtext; display:none;mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline: none'>Toc<span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>266779739 <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>\h<span dir=RTL><span style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> <span lang=AR-SA style='font-size: 14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family:'B Zar'; mso-no-proof:yes'>68<span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'> 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003200360036003700370039003700330039000000 <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';mso-no-proof:yes'><span lang='FA' style='font-size:11.0pt;line-height:180%;font-family:"Arial","sans-serif"; mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family: "Times New Roman";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family: Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-bidi; mso-bidi-language:FA;mso-no-proof:yes'> <p class='MsoToc2' dir='RTL' style='text-indent:0cm;line-height:180%;tab-stops: right dotted 410.5pt'><span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'>1-6- نتیجه گیری.. <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';mso-no-proof:yes'><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof: yes;text-decoration:none;text-underline:none'> <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>PAGEREF<span dir=RTL><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> _<span dir=LTR style='color:windowtext; display:none;mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline: none'>Toc<span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>266779740 <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>\h<span dir=RTL><span style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> <span lang=AR-SA style='font-size: 14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family:'B Zar'; mso-no-proof:yes'>69<span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'> 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003200360036003700370039003700340030000000 <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';mso-no-proof:yes'><span lang='FA' style='font-size:11.0pt;line-height:180%;font-family:"Arial","sans-serif"; mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family: "Times New Roman";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family: Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-bidi; mso-bidi-language:FA;mso-no-proof:yes'> <p class='MsoToc2' dir='RTL' style='text-indent:0cm;line-height:180%;tab-stops: right dotted 410.5pt'><span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'>2-6- محدودیت ها <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';mso-no-proof:yes'><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof: yes;text-decoration:none;text-underline:none'> <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>PAGEREF<span dir=RTL><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> _<span dir=LTR style='color:windowtext; display:none;mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline: none'>Toc<span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>266779741 <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>\h<span dir=RTL><span style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> <span lang=AR-SA style='font-size: 14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family:'B Zar'; mso-no-proof:yes'>70<span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'> 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003200360036003700370039003700340031000000 <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';mso-no-proof:yes'><span lang='FA' style='font-size:11.0pt;line-height:180%;font-family:"Arial","sans-serif"; mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family: "Times New Roman";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family: Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-bidi; mso-bidi-language:FA;mso-no-proof:yes'> <p class='MsoToc2' dir='RTL' style='text-indent:0cm;line-height:180%;tab-stops: right dotted 410.5pt'><span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'>3-6-پیشنهاداتی برای تحقیق آتی.. <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';mso-no-proof:yes'><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof: yes;text-decoration:none;text-underline:none'> <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>PAGEREF<span dir=RTL><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> _<span dir=LTR style='color:windowtext; display:none;mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline: none'>Toc<span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>266779742 <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>\h<span dir=RTL><span style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> <span lang=AR-SA style='font-size: 14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family:'B Zar'; mso-no-proof:yes'>72<span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'> 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003200360036003700370039003700340032000000 <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';mso-no-proof:yes'><span lang='FA' style='font-size:11.0pt;line-height:180%;font-family:"Arial","sans-serif"; mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family: "Times New Roman";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family: Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-bidi; mso-bidi-language:FA;mso-no-proof:yes'> <p class='MsoToc1' dir='RTL' style='text-indent:0cm;line-height:180%;tab-stops: right dotted 410.5pt'><span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'>پیوست‌<span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:"B Zar";mso-no-proof:yes'>ها <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';mso-no-proof:yes'><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof: yes;text-decoration:none;text-underline:none'> <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>PAGEREF<span dir=RTL><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> _<span dir=LTR style='color:windowtext; display:none;mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline: none'>Toc<span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>266779743 <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>\h<span dir=RTL><span style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> <span lang=AR-SA style='font-size: 14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family:'B Zar'; mso-no-proof:yes'>74<span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'> 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003200360036003700370039003700340033000000 <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';mso-no-proof:yes'><span lang='FA' style='font-size:11.0pt;line-height:180%;font-family:"Arial","sans-serif"; mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family: "Times New Roman";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family: Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-bidi; mso-bidi-language:FA;mso-no-proof:yes'> <p class='MsoToc2' dir='RTL' style='text-indent:0cm;line-height:180%;tab-stops: right dotted 410.5pt'><span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'>پیوست A<span lang='AR-SA' style='font-size:14.0pt; mso-ansi-font-size:13.0pt;line-height:180%;font-family:"B Zar";mso-no-proof: yes'>: لیست مصاحبه‌<span lang='AR-SA' style='font-size: 14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family:"B Zar"; mso-no-proof:yes'>ها <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';mso-no-proof:yes'><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof: yes;text-decoration:none;text-underline:none'> <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>PAGEREF<span dir=RTL><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> _<span dir=LTR style='color:windowtext; display:none;mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline: none'>Toc<span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>266779744 <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>\h<span dir=RTL><span style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> <span lang=AR-SA style='font-size: 14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family:'B Zar'; mso-no-proof:yes'>74<span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'> 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003200360036003700370039003700340034000000 <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';mso-no-proof:yes'><span lang='FA' style='font-size:11.0pt;line-height:180%;font-family:"Arial","sans-serif"; mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family: "Times New Roman";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family: Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-bidi; mso-bidi-language:FA;mso-no-proof:yes'> <p class='MsoToc2' dir='RTL' style='text-indent:0cm;line-height:180%;tab-stops: right dotted 410.5pt'><span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'>پیوست B<span lang='AR-SA' style='font-size:14.0pt; mso-ansi-font-size:13.0pt;line-height:180%;font-family:"B Zar";mso-no-proof: yes'>: لیست منابع مکتوب... <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';mso-no-proof:yes'><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof: yes;text-decoration:none;text-underline:none'> <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>PAGEREF<span dir=RTL><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> _<span dir=LTR style='color:windowtext; display:none;mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline: none'>Toc<span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>266779745 <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>\h<span dir=RTL><span style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> <span lang=AR-SA style='font-size: 14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family:'B Zar'; mso-no-proof:yes'>74<span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'> 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003200360036003700370039003700340035000000 <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';mso-no-proof:yes'><span lang='FA' style='font-size:11.0pt;line-height:180%;font-family:"Arial","sans-serif"; mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family: "Times New Roman";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family: Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-bidi; mso-bidi-language:FA;mso-no-proof:yes'> <p class='MsoToc2' dir='RTL' style='text-indent:0cm;line-height:180%;tab-stops: right dotted 410.5pt'><span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'>پیوست C<span lang='AR-SA' style='font-size:14.0pt; mso-ansi-font-size:13.0pt;line-height:180%;font-family:"B Zar";mso-no-proof: yes'>: چارت سازمانی.. <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';mso-no-proof:yes'><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%; font-family:'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof: yes;text-decoration:none;text-underline:none'> <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>PAGEREF<span dir=RTL><span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> _<span dir=LTR style='color:windowtext; display:none;mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline: none'>Toc<span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>266779746 <span dir=LTR style='color:windowtext;display:none;mso-hide:screen;mso-no-proof:yes; text-decoration:none;text-underline:none'>\h<span dir=RTL><span style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:'B Zar';color:windowtext;display:none; mso-hide:screen;mso-no-proof:yes;text-decoration:none;text-underline:none'><span dir=RTL> <span lang=AR-SA style='font-size: 14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family:'B Zar'; mso-no-proof:yes'>75<span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'> 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003200360036003700370039003700340036000000 <span lang=AR-SA style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: 'B Zar';mso-no-proof:yes'><span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:180%;font-family:"B Zar";mso-no-proof:yes'> <p class='MsoToc1' dir='RTL' style='text-indent:0cm;line-height:180%;tab-stops: right dotted 410.5pt'><span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'>منابع. <span lang='AR-SA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:180%;font-family: "B Zar";mso-no-proof:yes'>67<span lang='FA' style='font-size:11.0pt;line-height:180%;font-family:"Arial","sans-serif"; mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family: "Times New Roman";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family: Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-bidi; mso-bidi-language:FA;mso-no-proof:yes'> <span lang='FA' dir='RTL' style='font-size:14.0pt;mso-ansi-font-size:13.0pt; line-height:150%;font-family:"B Zar";mso-ascii-font-family:"Times New Roman"; mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"; mso-ansi-language:EN-US;mso-fareast-language:EN-US;mso-bidi-language:FA'> <p class='MsoNormal' style='text-align:justify;line-height:150%;direction:ltr; unicode-bidi:embed'><span lang='FA' dir='RTL' style='font-size:16.0pt; line-height:150%;font-family:"B Zar";mso-ascii-font-family:Arial;mso-hansi-font-family: Arial;mso-font-kerning:16.0pt;mso-bidi-language:FA'> <span lang=FA style='font-family:'B Zar';mso-bidi-language:FA'><span style='mso-element:field-end'>فهرست اشكال <span lang='FA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:200%; font-family:"B Zar";mso-bidi-language:FA'>عنوان<span lang='FA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:200%;font-family: "B Zar";mso-bidi-language:FA'> صفحه <span lang='FA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:200%; font-family:"B Zar";mso-bidi-language:FA'>شكل 1................................................................................................................................ 7 <span lang='FA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:200%; font-family:"B Zar";mso-bidi-language:FA'>شكل 2................................................................................................................................ 9 <span lang='FA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:200%; font-family:"B Zar";mso-bidi-language:FA'>شكل 3.............................................................................................................................. 21 <span lang='FA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:200%; font-family:"B Zar";mso-bidi-language:FA'>شكل 4.............................................................................................................................. 22 <span lang='FA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:200%; font-family:"B Zar";mso-bidi-language:FA'>شكل 5.............................................................................................................................. 28 <span lang='FA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:200%; font-family:"B Zar";mso-bidi-language:FA'>شكل 6.............................................................................................................................. 37 <span lang='FA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:200%; font-family:"B Zar";mso-bidi-language:FA'>شكل 7.............................................................................................................................. 38 <span lang='FA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:200%; font-family:"B Zar";mso-bidi-language:FA'>شكل 8.............................................................................................................................. 46 <span lang='FA' style='font-size:14.0pt;mso-ansi-font-size:13.0pt;line-height:200%; font-family:"B Zar";mso-bidi-language:FA'>شكل 9.............................................................................................................................. 54 <span lang='FA' dir='RTL' style='font-size:14.0pt;mso-ansi-font-size:13.0pt; line-height:150%;font-family:"B Zar";mso-ascii-font-family:"Times New Roman"; mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"; mso-ansi-language:EN-US;mso-fareast-language:EN-US;mso-bidi-language:FA'> <p class='MsoNormal' style='text-align:justify;line-height:150%;direction:ltr; unicode-bidi:embed'><span lang='FA' dir='RTL' style='font-size:14.0pt;mso-ansi-font-size: 13.0pt;line-height:150%;font-family:"B Zar";mso-bidi-language:FA'>