From: entekhab.ir
Subject: تاکید فاطمی اردکانی بر نقش بودجه‌ریزی عملیاتی در فضای رقابتی
Date: Fri, 29 May 2026 01:22:46 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--F3C4BC5517ACCBE25DE83379C66EFA94_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----F3C4BC5517ACCBE25DE83379C66EFA94_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----F3C4BC5517ACCBE25DE83379C66EFA94_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----F3C4BC5517ACCBE25DE83379C66EFA94_MULTIPART_MIXED--