I am as a professor (phd) at Salahaddin university / administrative and economic collage in accounting department have been teaching since 2003 both level undergraduate and postgraduate,  have intend to devolve my career and academic by updating my knowledge for sake increasing scientific career in accounting department through writing new researches that proportionate to our local  environment for treating problems emerging and advising new proposal to build scientific structure for new postgraduate students in the future, and so on.