The participation of Professor Dr. Imad Abdel-Latif Salem, Head of the Department of Accounting and Banking Sciences at Al-Farabi University College, on 27-10 2022, in the International Conference on “Social Security, Public Works in Iraq”, held by the European Union, and organized by the organization ILO international work, at the American University Baghdad.. In the research titled “Cost Forms- Returners in the transformation from unorganized sector to organized sector in the economy”.