From: entekhab.ir
Subject: 10 باید و نباید مهم مدیریت مالی در دهمین دوره «جایزه ملی مدیریت مالی ایران»
Date: Thu, 28 May 2026 12:51:38 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--31A1C57DD10B32ACAA51C4D86AD8C2C9_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----31A1C57DD10B32ACAA51C4D86AD8C2C9_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----31A1C57DD10B32ACAA51C4D86AD8C2C9_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----31A1C57DD10B32ACAA51C4D86AD8C2C9_MULTIPART_MIXED--