Option Explicit
Sub ABSCENT()
Application.Calculation = xlCalculationManual
  Dim K As Worksheet, A As Worksheet
  Dim Ro_K%, col%, Ro_A%, i%, m%, t%: t = 1
  Dim ALL$, ALPHA$, Str$: Str = "غ"
  ALL$ = " ": ALPHA = " "
Set K = Sheets("keab"): Set A = Sheets("arhkeab")
Ro_K = K.Cells(Rows.Count, 2).End(3).Row
If Ro_K < 5 Then Exit Sub
  Ro_A = A.Cells(Rows.Count, 2).End(3).Row
  m = IIf(Ro_A < 5, 5, Ro_A + 2)

 For i = 5 To Ro_K
      If Application.CountIf(K.Cells(i, 6).Resize(1, 31), Str) = 0 Then _
      GoTo My_next
        A.Cells(m, 2).Resize(, 2).Value = _
        K.Cells(i, 2).Resize(, 2).Value
        
        For col = 6 To 36
            If K.Cells(i, col) = Str Then
             ALL = ALL & Day(K.Cells(4, col)) & "-"
             ALPHA = ALPHA & K.Cells(3, col) & "-"
             t = t + 1
            End If
         Next col
      
      If t > 1 Then
      With A.Cells(m, 4)
       .Value = Mid(ALL, 1, Len(ALL) - 1)
       .Offset(, 1) = Mid(ALPHA, 1, Len(ALPHA) - 1)
       .Offset(, 2) = t - 1
       .Offset(, 3) = K.Cells(2, "Q")
       .Offset(, 4) = Year(Date)
      End With
      
      m = m + 1
      End If
My_next:
    t = 1
    ALL = " ": ALPHA = " "
 Next i
 Application.Calculation = xlCalculationAutomatic
End Sub