capacity building

An important and less considered category such as the sociological characteristics, especially the individualistic tendencies of the tourist host society has a significant role in the view and satisfaction of tourists. Therefore, various aspects of individualism should be considered in analyzing and explaining the potential of the tourism host society. In this study, an attempt has been made to recognize the sociological effects of tourism on the citizens of Tehran by emphasizing individualistic tendencies from the perspective of residents and officials and to evaluate and analyze the opinions of tourists and tourism experts about the impact of these tendencies on tourism. The research method in this type of research is analytical, descriptive and survey, which is proportional to the type of data, non-parametric statistical tests are used to analyze the data. From the perspective of residents, officials and tourists, the research findings indicate that personal norms such as situational factors, attitudes of people in the tourism host community affect the satisfaction of tourists, as well as selfish orientations are inversely affected.

Correct and effective budgeting for country is essential to its economic development and progress. The budget is a crucial tool used by modern governments to control the economic financial policies of the nation. The budget of those nations has altered the rate of economic growth in terms of job creation, price stability, and the balance of international trade policies so that the interests of the society are more in mind, and it plays a crucial role in lowering income disparities between various segments of society. Program-based budgeting was implemented in Afghanistan in 2006 to connect the standard and development budgets of the ministries and link its strategic goals and policy priorities with the annual budget. Organizational budgeting is a specialist undertaking that plays a crucial function. The Afghan budgeting system requires fundamental reforms; a gap exists between the budgeting of government units and the responsibility of responding in the executive bodies of the government as a result of a lack of financial discipline, weak accountability, lack of transparency in the budget arrangement process, ignoring the facts in the budget arrangement, and ignoring the criteria for prioritizing allocations in the budget. The budgeting procedures of the Ministry of Finance may be established using the lessons learned from the experiences of the nations (England, Australia, Chile, and Egypt) that have training and capacity-building programs.