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Education:
PhD / Accounting / Cost and Management Accounting - Administration and Economics College / University of Sulaimaniyah - Thesis title; Reducing costs by using the approach of process Re-Engineering, An Applied Study at the University of Sulaimaniyah, 2011.
Higher Diploma Degree / Cost Accounting – Administration and Economics College / University of Baghdad – 1982 – dissertation title; analysis of cost behavior, in-light of using unified accounting system.
B.Sc. / Accounting Sciences – Accounting Department / University of Sulaimaniyah - 1979.
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