This work aimed to study the effect of laser surface treatment on the mechanical characteristics and corrosion behaviour of grey cast iron type A159. Many technical applications used conventional surface treatment, but laser surface hardening has recently been used to enhance the surface properties of many alloys. The mechanical characteristics, including microstructure, microhardness, and wear resistance of A159 grey cast iron, were studied, in addition to corrosion behaviour. The experimental laser parameters in this work were 0.9, 1.2, and 1.5 KW power with continuous wave carbon dioxide lasers with scanning speeds of 10 and 12 mm/s were used. The results found that phase-transitional alterations in microstructure were influenced by lase

      The aim of this study is to investigate the nature of the relationship between domestic savings and domestic investment, or rather the efficiency of domestic savings in financing development in Algeria, in order to explain this relationship, identify the challenges to investment, and finance and accelerate economic growth. The economic measurement methodology has estimated the relationship between the savings rate and the local investment rate in the Algerian economy. We have annual data for the period 1970-2014. One of the most important conclusions is that there is no relationship between savings and investment, nor even an integration between them. To illustrate this, the use of some statistical tools, a

The main aim of the research is to identify the impact of the application of IFRS for SMEs on optimizing the utility of information for financial reports. To answer the questions and test the hypotheses of the research, researchers relied on the descriptive analytical approach. First, the researchers clarified the theoretical aspect through previous studies, and then they analyses d the results of the applied study by testing the hypothesis using the SPSS.

A questionnaire was distributed after evaluation and arbitration by a number of specialists on selected sample. The sample of 120 respondents consists of general managers, department directors, head of departments, accountants, auditors and financial controllers working in the

Abstract: The Iraqi alluvial plain is unique in its rare water bodies in the world, varying in area, depth and natural resources, which are the Iraqi marshlands. Specialized researchers have researched the marshlands and their affiliation to the river sediments of the Euphrates and Tigris rivers over time, as they move south towards the Arabian Gulf. The giant marshlands are located in three main areas, which are the marshes (eastern - central - southern), and the newly formed marshes (Hawizeh Marsh - Central Marsh - Hammar Marsh). The Iraqi marshlands have their geopolitical importance to Iraq, so they must be taken care of and all local, international and international laws issued against them must be observed. All marshlands are expo

      The current study is descriptive; it focuses on studying the contemporary geopolitical problem, and sectarian differences in Caucasus. Nagorno-Karabakh is considered an important disputed region nowadays. Many parties and states participated in this dispute, especially after the conflict had developed into an open war between Armenia and Azerbaijan. Thus, the study aims to examine the causes of the conflict in this region, analyze the international positions on this conflict, and find if Armenia was able to occupy this region. The methodology adopted by the researchers is the functional approach, and the theory of power analysis that Cohen created for analyzing all strengths that drove each of the parties t

This narrative review focused on research investigating the impact of loneliness on the prevalence of dementia and its relationship with other risk factors. A comprehensive and rigorous search was conducted using a variety of scientific databases with specific keywords to identify all prior studies that examined the correlation between dementia and loneliness. The inquiry was confined to articles published in English from January 2017 to March 2024. The narrative review identified a consensus regarding the role of loneliness in enhancing the risk of all‐cause dementia, with a particular emphasis on the subjective perception of loneliness. This phenomenon may be caused by the sensations of exclusion, discrimination, and alienation that are

      That the electronic payments system plays an important role in the effectiveness of commercial banks by attracting domestic or foreign investors, especially in the banking sector , It must keep abreast of global developments and technology in the field of banking that lead to the effectiveness of the bank by providing modern banking services and good customer service that improves the reputation of the bank, as well as develop its activities and promotes economic development at the country level , The technological progress of the bank will increase the speed of conducting banking operations, accuracy and safer , here should be laws and regulations related to electronic payment systems keep pace with the la

Background: overweight and obesity are the fifth leadingrisk for global deaths. At least 2.8 million adults die eachyear as a result of being overweight or obese. Numerousstudies show that weight loss, even if only 5-10%,significantly improves dyslipidemia, hypertension, diabetesmellitus, risk for osteoarthritis and its symptoms and risk forselected cancers.Objectives: is to evaluate the effect of diet and exerciseprogram on anthropometric and biochemical status of adultobese patients.Methods: descriptive study. 124 adult obese patientsattending Al Kindy obesity research and therapy unit duringDecember 2012 were included. Measurement of Wt, heightHt and WC performed and BMI was calculated. Laboratorytest analysis, on the fasting state, w