Title
The title of the article in Persian font (B Titr), title 12 bold, one space (BZar 12), first and last name of the first author*, second author** (insert the email of the responsible author in the subtitle. The responsible author is in charge of correspondence), The third author ***, two lines of space (BZar 12).
In the footnote
* Scientific rank, field or study group, faculty and university, city, country. Avoid using items such as faculty members.
** Scientific rank, field or study group, faculty and university, city, country, email and phone number of the responsible author.
*** Scientific rank, field or study group, faculty and university, city, country.

Order of article titles
The order of the article titles should include the following:

1) Abstract

Persian abstract: a brief Persian abstract (up to 250 words), fluent and expressive and including the purpose, method (type of research, population and sample, sampling method, tools, validity and reliability report, data analysis method, used software) Findings (documented with statistics and figures) and conclusions. The abstract should be only in one paragraph without any citations and references to references and footnotes.
English abstract: The English abstract of the article must be exactly the same as the translation of the Persian abstract (following all the instructions of the Persian abstract writing in this section is also required) and should be written from the left side of the paper, with lined edges (Justify Low). The number of abstract words should not be less than 150 words and not more than 250 words.
Keywords: Correct and comprehensive selection of keywords (minimum four and maximum seven items based on alphabets separated by a dot (;)) in order and number should be the same as the English translation of Persian keywords.

2) Introduction and statement of the problem
Introduction of the topic: starting the discussion and stating the topic according to the field and the general field under discussion and the topics of the day + history of the topic.
Necessity of the subject: expressing the needs and necessity of the subject of the article according to previous studies and existing evidence or criticism.
Importance of the topic: expressing the importance and benefits and functions of examining the topic of the article from a theoretical and practical point of view.
Main issue: clear and complete statement of the main issue and question or questions of the article.
Statement of goals and questions: The goals and questions should be proposed and the article based on them should be prepared in order to achieve them.
How to organize the article: how to organize the article in order to answer the questions (or achieve the goals of the article) by using the analogy approach (whole to part) and the clauses of the problem are connected in a chain and at the end of the last sentence, the problem is expressed in a question form. be designed
Writing tips: To type an article in Farsi, use only Microsoft Word 2010 software (MS-Word 2010) in the Windows environment with Farsi features. The typesetting of the article should be done with a line spacing of 1 cm. The main text of the article should be prepared in plain text. The title of each section or subsection should be typed with a blank line from the end of the text of the previous section. Do not number the titles in the text of the article. The first line of all paragraphs will be indented 0.5. The introduction and statement of the problem should be set in two pages at most.

3) Theoretical foundations and research background
Theoretical Foundations:
Explanation of variables and dimensions and components: including history, definitions, factors affecting the topic and main content.
Maximum four pages
Research background:
Relevant background: In the form of a table and according to the sample from internal and external sources, and according to the logical connection between the background and the presented literature, a summary of the gaps and gaps of the research should be presented.
Conceptual model of research: if the research is quantitative, it is necessary to present a conceptual model.
To be up to date: studies reviewed in the last 5 years should be considered.
The background of the research should be a maximum of three pages.

4) research methodology
The research methodology should be presented according to Saunders research onion and its layers, report and concepts, variables, data collection method, data analysis method, community and sample, validity and reliability of information collection tool and implementation steps.
Research philosophy: The first layer of the research onion is the determination of the research philosophy or paradigm, which shows the researcher's worldview and outlook.
Research approach: Based on the researcher's philosophical worldview, the research approach is determined as Deductive Approach or Inductive Approach.
Research strategy: The meaning of research strategy is the research method, and in behavioral sciences, they are usually divided according to the two criteria of purpose and nature.
Research selection: Research selection refers to the type of research data, which is classified into three categories: quantitative research, qualitative research, and mixed research.
Time frame of the research: the time frame of the research shows that the study of the desired phenomenon was carried out in a specific time period or in a longer period of time (several time periods).
Data collection method: According to the approach, strategy, and method used, different methods are used to collect and analyze research data. Interview, observation, questionnaire, etc. are among the methods that may be used to collect data.

5) Research findings
Findings should be arranged in order of answers to questions or results of hypotheses.

6) Conclusions and suggestions
Discussion: Comparing research findings or results of previous studies and stating the reasons for similarities and differences
Conclusion: Presenting a specific, concise and usable conclusion and reporting the logical connection between the findings and research objectives
Suggestions: providing suggestions based on findings, in line with theoretical and practical development, practicality of suggestions

7) Resources
How to refer and prepare a list of sources
References in the text:
References within the text of the article: (author's name, year: page) such as (Robbins, 2007: 148). It must be Persian.
Reference in the text with the name of the organization: (if the author's name is not available (climate center 

Hozani, 1388: 154).
Reference in the text with the name of the journal: (if the author's name is not available) title of the journal (highlighted), journal number, page number.

Sources at the end of the article: All Persian sources should be translated into English and [In Persian] should be written at the end; Then they are arranged in alphabetical order.
Electronic sources DOI should be listed at the end of the article. For example, (doi: 10.1000/182).
At least 70% of the sources used in the last 5 years should be from valid journals.
It is recommended that at least 3 sources are related to articles published in the journal of strategic budget and financial research.

Book: Last name and first name of the author, (year of publication), name of the book (in large font), and last name of the translator (if the book is translated), place of publication: name of the publisher.
The order of the sources should be according to the letters of the alphabet, of course, it is necessary to mention the Holy Qur'an, Nahj al-Balaghe and Sahifa Sajjadiyeh, if they are used in the article, at the beginning of the sources by mentioning the name of the book, the name of the translator, the year of publication, the place of publication, and the publication.

Publications and magazines: Journal article: surname and name of the author, (year of publication), title of the article, name and surname of the translator (if the article is translated), name of the magazine or publication (in large font), number of the magazine or publication, period or year, page or Cited pages.
Conference paper: last name and author's name, (date/month/year), title of the paper, title of the conference (in large font).
Newspaper article: last name and author's name, (date of publication day/month/year), article title, newspaper title (in large font).

Theses and dissertations:

Surname and name of the student, (year of publication), thesis title (in large font), with guidance: supervisor's name and surname, name of the university or scientific center, degree and field of study.

website:

The title of the person, organization or site, (date of publication day/month/year), title of the article (in large font), accessibility in the Internet address: site address.

Articles

- Author, A.A., Author, B.B. (Date of publication). Title of article. Title of scientific journal, volume number (issue number), page. Doi

- Author, A.A., Author, B.B. (Date of publication). Title of article. Title of scientific journal, volume number (issue number), page. [In Persian] Dor or Doi

Books

- Author, A.A., Author, B.B. (Date of publication). Title of book or larger document (chapter or section number). Edition. Publication.Doi

- Author, A.A., Author, B.B. (Date of publication). Title of book or larger document (chapter or section number). Edition. Publication. [In Persian] Dor or Doi

Thesis

- Author, A.A. (Date of publication). Title of Thesis (PhD thesis or Master's thesis). University Name, Country.

- Author, A.A. (Date of publication). Title of Thesis (PhD thesis or Master's thesis). University Name, Country. [In Persian]

Websites

- Author, A.A., Author, B.B. (Date of publication). Title of article. Title of Online Periodical, https://jkm.ihu.ac.ir/

- Author, A.A., Author, B.B. (Date of publication). Title of article. Title of Online Periodical, https://jkm.ihu.ac.ir/ [In Persian]

 

Writing tips

Foreign and specialized words in Persian text

The Latin equivalent of the names of foreign authors and specialized words should be written as a subtitle at the bottom of the same page only in the first reference and immediately after such words are mentioned.

Note: Numbers less than 10 in the text must be written in letters

Subtitles

If you need to insert subtitles, all Persian items should be written in right alignment and Latin subtitles in left alignment. In the footnote after the number, type a period, then a space and then the Farsi or English equivalent.

Charts

Each graph must have a number and a title, which is typed in the center under it and numbered sequentially from 1. Diagrams should be inserted in the text and where they are referred to, and the diagrams should be placed in the middle position relative to the two sides of the paper. It is mandatory to express the unit of quantities in the diagrams. All diagrams must be referenced in the text of the article. Place each diagram with a blank line between the preceding and following text.

Tables

Each table must have a number and title, which are typed in the middle of the table and numbered sequentially from 1. The tables should be inserted inside the text and after the place where they are mentioned, in the middle position compared to the two sides of the paper. The titles of the columns of the tables should be typed in center line and all the texts in the table should be typed in right line or center line depending on the amount of text in the table and if they are Latin, in left line. All numbers in the tables must be typed in Persian and Chinese. It is mandatory to state the unit of quantities in the table. Each table should be placed with an empty line between the text before and after it. Table 1 is prepared according to the above guide. In this table, the font type and size required for writing Persian articles are summarized.

Table 1. Summary of type and size of fonts required for editing Persian articles

Title style	font	Size	fontstyle
Title	B Titr	12	Bold
first name and last	B Nazanin	9	Bold
E-mail address of the authors	Times New Roman	9	Bold
The title of the sections	B Zar	14	Bold
The title of the sub-sections	B Zar	13	Bold
Abstract text	B lotus	9/5	Thin
Keywords	B lotus	10	Bold
Keywords text	B lotus	10	Thin
English title	Times New Roman	14	Bold
English name and surname	Times New Roman	11	Thin
English abstract text	Times New Roman	11	Thin
English keywords	Times New Roman	11	Thin
main text	B zar	12	Thin
Persian subtitle	B zar	10	Thin
Latin subtitles	Times New Roman	9	Thin
Title of tables and graphs	B zar	10	Bold
Titles of the columns of the tables	B zar	10	Bold
Persian texts inside the tables	B lotus	10	Thin
Latin texts inside the tables	Times New Roman	9	Thin
Persian references	B lotus	10	Thin
Latin references	Times New Roman	9	Thin

 

Mathematical formulas and relationships

Use a two-column table with invisible lines according to the example below to display mathematical formulas and relationships. In the right column of this table, write the relationship number, and in the left column, write the related relationship or formula. (It is mandatory to use Microsoft Equation in writing formulas). If the formulas are prepared in Word version 2007, the submitted file must be saved with *.docx extension to prevent the formulas from being converted into photos. All mathematical relationships should be numbered from 1 and the number of each relationship should be placed in parentheses.