List of articles (by subject) Growth and development of public programs and services Open Access Article Abstract Page Full-Text 1 - The Study of Activity-based Costing to Determine the Cost of Services In the Education Younos Vakil Alroaia Open Access Article Abstract Page Full-Text 2 - Investigating factors affecting intra-organizational entrepreneurship (case study: Tekdane Marand company) Mohammad Hassan Haddadi jabrail marzi alamdari ramazan mahmoodloo Open Access Article Abstract Page Full-Text 3 - Qualitative Modeling of Training and Development Strategy in Sepah Bank of Iran with an Emphasis on Changing the Organizational Structure Musa Rezvani Chaman Zamin Open Access Article Abstract Page Full-Text 4 - Identification the challenges of using the technology of 4.0 industry in the circular supply chain of sustainable agriculture hamed karimi shirazi Younos Vakil Alroaia Open Access Article Abstract Page Full-Text 5 - Investigating factors affecting the underdevelopment of Golestan province with emphasis on economic and industrial development mohammad reza neilamirad Open Access Article Abstract Page Full-Text 6 - The effect of employee empathy on job burnout according to the mediating role of job satisfaction and attachment (case study: employees of the General Directorate of Ports and Maritime Affairs of Gilan Province) mehrangiz ebrahimzadeh Mehrdasd Hasangholipour Yasouri Open Access Article Abstract Page Full-Text 7 - Investigating the effective factors on the implementation of the economic policies of the sixth development plan in the administrative organizations of southeast Iran Sepanta Niknam sanger salajeghe Rahman Jalali Javaran