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Lak, Salar A., <div style="direction: rtl;">College of Administrative and Financial Sciences, Knowledge University, Erbil, Kurdistan-Iraq.</div>
Latif, Shilan R., <p>Department of Law, Faculty of Law, University of Sulaimani, Sulaimani, Kurdistan Region – F.R. Iraq<strong></strong></p><br />
Lutfi, Abbas Fadhil, Department of English, College of Languages, Salahaddin University, Hawler, Iraq

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