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

Experiments research is done to determine how saturated stiff clayey soil responds to a single impulsive load. Models made of saturated, stiff clay were investigated. To supply the single pulse energy, various falling weights from various heights were tested using the falling weight deflectometer (FWD). Dynamic effects can range from the major failure of a sensitive sensor or system to the apparent destruction of structures. This study examines the response of saturated stiff clay soil to a single impulsive load (vertical displacement at the soil surface below and beside the bearing plates). Such reactions consist of displacements, velocities, and accelerations caused by the impact occurring at the surface depth induced by the impact loads

         The accurate extracting, studying, and analyzing of drainage basin morphometric aspects is important for the accurate determination of environmental factors that formed them, such as climate, tectonic activity, region lithology, and land covering vegetation.

This work was divided into three stages; the 1^st stage was delineation of the Al-Abiadh basin borders using a new approach that depends on three-dimensional modeling of the studied region and a drainage network pattern extraction using (Shuttle Radar Topographic Mission) data, the 2^nd was the classification of the Al-Abiadh basin streams according to their shape and widenings, and the 3^rd was ex

     The current issues in spam email detection systems are directly related to spam email classification's low accuracy and feature selection's high dimensionality. However, in machine learning (ML), feature selection (FS) as a global optimization strategy reduces data redundancy and produces a collection of precise and acceptable outcomes. A black hole algorithm-based FS algorithm is suggested in this paper for reducing the dimensionality of features and improving the accuracy of spam email classification. Each star's features are represented in binary form, with the features being transformed to binary using a sigmoid function. The proposed Binary Black Hole Algorithm (BBH) searches the feature space for the best feature subsets,

     Atenolol was used with povidone iodine to prove the efficiency, reliability and repeatability of the long distance chasing photometer (NAG-ADF-300-2) using continuous flow injection analysis. The method is based on reaction between atenolol and povidone iodine in an aqueous medium. Optimum parameters was studied to increase the sensitivity development of method. Calibration graph was linear in the range of 2-19 mmol/L for cell A and 5-19 mmol/L for cell B. Limit of detection 146.4848 ng/55 µL and 2.6600 µg/200 µL respectively to cell A and cell  B. Correlation coefficient (r) 0.9957 for cell A and 0.9974 for cell. Relative standard deviation (RSD %) was lower than 1%, (n=8) for the determination of