The pillars of any successful management as a service institute in any system, whether public or private are laid on three major factors, namely Programming, Executing, and Supervising. Budgeting (especially performance budgeting) is deemed as a main element of planning. Supervising on how it is executed and the evaluation of the results, generally known as performance evaluation and operationa...

Financial management systems follow triple goals of financial stability and discipline, strategic allocation of resources and operational efficiency. These triple goals are known as triple framework. Medium Term Expenditure Framework (MTEF) of government is a process taken in order to achieve the triple goals mentioned in many countries over the world during recent years. In this process, the g...

abstract the present study was an attempt to investigate the effect of critical thinking on writing ability of 60 iranian intermediate efl learners studying at chenar language institute in khuzestan, iran. to this end, the participants of the study were selected based on their performance in an pet test, a cornell critical thinking test form x and a pre-test of writing. the participants un...

One of the major challenges higher education sector has encountered is the increase of demand for getting access to higher education, which in turn has imposed numerous aftereffects on universities. More and more attention is focused on the intensification of competition between the economic agents of higher education systems and the responsiveness of these systems to the social needs. Nowadays...

Considering the ratification of Higher Education Ministrys organizational structure law and Irans Fifth Development Plan, it becomes a must to make changes in universities management system. The most crucial part of such changes is related to universities financial system. In the current budgetary system of the higher education institutes, budgeting is done according to various factors such as ...

regarding the ever evolving and improving world on different aspects of knowledge, the need to a worldwide communication would emerge stronger than ever before which calls for special attention on the judgments and best choices for intermediating between the nations. as the language skills for translation are tested separately from translation skills themselves, to assess translation skills pro...