The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled(Aligning Cost Leadership and Positioning Strategies to Determine the Cost of Air Tickets for Travelers and Achieve Competitiveness) for the Sarmad Abbas Nasser to obtain Cost and Managerial Accounting certificate, which is the highest professional certificate in the field of specialization, and its holder enjoys all the rights and privileges of a doctorate degree.
