The recommendations must contain practical suggestions that will improve the situation or solve the problem investigated in the study. First, it must be logical, specific, attainable and relevant. Second, it should be addressed to persons, organizations, or agencies directly concerned with the issues or to those who can immediately implement the recommended solutions. Third, present another topic which is very relevant to the present study that can be further investigated by future researchers. But never recommend anything that is not part of your study or not being mentioned in your findings.
After organizing your thoughts as to what would- be the contents of your recommendations, you should write it using the imperative mood of the verb. Imperative mood is to express a request or a command. So, the tense is also simple present tense.