The approximate solution of a nonlinear parabolic boundary value problem with variable coefficients (NLPBVPVC) is found by using mixed Galekin finite element method (GFEM) in space variable with Crank Nicolson (C-N) scheme in time variable. The problem is reduced to solve a Galerkin nonlinear algebraic system (NLAS), which is solved by applying the predictor and the corrector method (PCM), which transforms the NLAS into a Galerkin linear algebraic system (LAS). This LAS is solved once using the Cholesky technique (CHT) as it appears in the MATLAB package and once again using the General Cholesky Reduction Order Technique (GCHROT), the GCHROT is employed here at first time to play an important role for saving a massive time. Illustrative

   This research deals with the financial reporting for non-current assets impairment from the viewpoint of international accounting standards, particularly IAS 36 "Impairment of non-current assets." The research problems focus on the presence of internal and external indicators on impairment of non-current assets in many of companies listed in Iraqi stock exchange. So it is required to apply IAS 36 to reporting for the impairment loss of assets since this impairment impact certain financial indicators. These indicators help users in their decision-making and forecasting future financial situation and the ability of the company to achieve future profits or maintain current profits. The research aims to shedding lig

          This study was done to evaluate a new technique to determine the presence of methamphetamine in the hair using nano bentonite-based adsorbent as the filler of extraction column. The state of the art of this study was based on the presence of silica in the nano bentonite that was assumed can interact with methamphetamine. The hair used was treated using methanol to extract the presence of methamphetamine, then it was continued by sonicating the hair sample. Qualitative analysis using Marquish reagent was performed to confirm the presence of methamphetamine in the isolate.The hair sample that has been taken in a different period confirmed that this current developing method can be used to analyzed methamphetamine. This m

The education sector suffers from many problems, including the scarcity of schools that can absorb the increasing number of students in light of the increasing population growth rate, as some regions suffer from a lack of opening of new schools or the expansion of existing schools to increase their capacity so that attention is required. The research sought to identify the level of maturity of project management at the research site (Building Department in Al-Karkh I/ Ministry of Education) Being responsible for educational projects and their implementation and to know that, the ten areas of the knowledge guide to project management PMBOK have been adopted according to the PM3 model (one of the models of maturity

In this paper, the reliability of the stress-strength model is derived for probability P(Y<X) of a component having its strength X exposed to one independent stress Y, when X and Y are following Gompertz Fréchet distribution with unknown shape parameters and known parameters . Different methods were used to estimate reliability R and Gompertz Fréchet distribution parameters, which are maximum likelihood, least square, weighted least square, regression, and ranked set sampling. Also, a comparison of these estimators was made by a simulation study based on mean square error (MSE) criteria. The comparison confirms that the performance of the maximum likelihood estimator is better than that of the other estimators.