The study aims to identify the theoretical literature for all the variables of the study (ICT, GDP) as well as to identify the practical side of the impact of ICT on the per capita GDP in Iraq for the period (2004-2021). The study was based on the hypothesis that ICT impacts per capita GDP in Iraq. The problem of the study was to answer the question: does ICT contribute to per capita GDP? The study concluded that an increase in the rate of internet users per 100 people by one unit would increase. Increasing the landline telephone rate per 100 people by one unit will increase GDP per capita. In addition, increasing the mobile phone rate per 100 people by one unit will increase GDP per capita. The study recommended adopting rational poli

Euphemisms are advantageous in people’s social life by turning sensitive into a more acceptable ones so that resentful feelings and embarrassment can be avoided. This study investigates the ability of Iraqi English learners in using euphemistic expressions, meanwhile, raising their awareness and the faculty members in English teaching faculties regarding the relevance of discussing the topics that demand euphemisation. This study comprised three stages: initial test, explicit instruction with activities, and a final test for the students’ development in this domain. A test has been distributed among 50 respondents, who are at the fourth year of their undergraduate study at the University of Babylon/ College of Basic Education. The lo

    Specimens of the sesarmid crab Nanonsesarma sarii  (Naderloo and Türkay 2009) were    collected from the intertidal zone of Khor Al-Zubair, Basrah, Iraq 2012 far from the Arabian Gulf coasts. Morphological features of this species are highlighted and a figure is provided. 

في الدراسة الحالية، تم تصنيع جسيمات ZrO2 النانوية باستخدام مستخلص نباتي مشتق من نبات Vitex agnus castus، ووسط قلوي مثل هيدروكسيد الصوديوم. تم استخدام أسلوب التخليق الحيوي لتحضير جزيئات أوكسيد الزركونيوم النانوية لهذا المشروع البحثي. تتميز هذه الطريقة عن غيرها بسبب فعاليتها من حيث التكلفة وبساطتها وقلة المخاطر المحتملة. وتم تشخيص العينات المحضرة باستخدام المجهر الإلكتروني النافذ TEM، المجهر الإلكتروني الماسح SEM،

The purpose of this paper is to identifying the relationship between the moral climate and the decision-making of boxing referees from the standpoint of the coaches, and the research problem lies through the work of the researchers in training and managing the teams. It was noted that the role of the referees is one of the most important roles played by the workers to achieve the objectives of the federation, and that the moral climate that prevails among the administrative body the union and the referees on the one hand and between the referees and coaches on the other hand are among the factors of the success of everyone’s work and the survival and strengthening of confidence in their work and thus the continuity of success and

The present paper addresses one of the most challenging topics in translation; namely legal translation in the framework of two different approaches; the classical (formal) and the more recent (functional). The latter approach is the outcome of the process of simplifying legal language known technically as Plain Language Movement. The advent of this movement dates back to the 1950s, in response to the widely-held complain about the awkwardness of the legal register. Within this framework, the salient features of legal language, at the various linguistic and textual levels, underwent reconsideration in favor of more publicly digested expressions. The paper then subjects two translations of a lease contract to analysis in the ligh

This study aimed to show the extent of compliance with the income taxpayer  to provide tax returns and increase the speed of collection of these taxes in addition to increasing confidence in  Income Tax department and reduce the number of cases transferred to the courts and promote taxpayer awareness in charge of the importance of system self-assessment, and study sought to investigate the effect of the existence of records documents, technical audit, and computational audit and documentary audit on income tax collections in Jordan, from the point of view of Jordanian income tax auditors ,results shows there's a strong  relation between these variables and Income Tax collections.

In this paper, silicon carbonitried thin films were prepared by the method of photolysis of the silane (SiH4) and ethylene (C2H4) gases, with and without ammonia gas (NH3), which is represented by the ratio between the (PNH3) and (PSiH4 + PC2H4 + PNH3), (which assign by the letter X), X has the values (0, 0.13, 0.33). This method carried out by using TEA-CO2 laser, on glass substrate at (375 oC), deposition rate (0.416-0.833) nm/pulse thin film thickness of (500-1000) nm. The optical properties of the films were studied by using Absorbance and Transmittance spectrums in wavelength range of (400-1100) nm, the results showed that the electronic transitions is indirect and the energy gap for the SiCN films increase with increasing of nitrog