Lecturer of Salahaddin University, College of Management and Economics, and specializes in tourism accounting sciences. 01-10-1987 he obtained a technical diploma in accounting from Mosul Technical Institute. On 01-07-1999 he received his bachelor's degree from the College of Management of Salahaddin University. On 19-02-2003 he obtained his master's degree from the College of Management of Salahaddin University. He is currently a Ph.D. student at Odessa state national university, Ukraine. He was the head of the tourism department of Shaqlawa Technical Institute. He has conducted several types of research in the field of tourism.[1]
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