From: tabnak.ir
Subject: ناکارآمدی عملیات بازارگردانی به دلیل اعمال حجم مبنای نامناسب در شرکت های کوچک/ فرا رسیدن زمان بازنگری در نحوه محاسبه حجم مبنا
Date: Sat, 13 Jun 2026 13:21:15 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--18AFCCE326BC4F718AECA3643E004D62_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----18AFCCE326BC4F718AECA3643E004D62_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----18AFCCE326BC4F718AECA3643E004D62_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----18AFCCE326BC4F718AECA3643E004D62_MULTIPART_MIXED--