Dr. Saba Karim Abboud Al-Mafraji and Dr. Magda Abdel-Majeed Abdel-Aziz, from the department of Accounting and Banking Sciences, participated in the Third International Scientific Conference entitled (The Role of Humanities and Social Sciences in Development and Community Service), which was held by the Manara Foundation for Development and Education in cooperation with the Iraqi University, which was held in Beirut For the period from 2-3/11/2022 with the tagged research (the role of target cost technology and costing system based on time-oriented activities in reducing costs – applied research in the State Company for Leather Industries)