Research aims to identify the immediate impact of the announcement of mergers in the stockholders and the feasibility of gain abnormal return and benefiting from  asymmetric information during the announcement that unite 30 days before the announcement of the merger, and announcement day, and 30 days after the announcement of the merger. It was the largest and most important mergers and acquisitions pick that occurred during the global financial crisis, specifically in health care/pharmaceutical industry, Pfizer and Wyeth merger with Novartis acquisition on Alcon. search has adopted three hypotheses: the first hypothesis that ((achieves the target company's shareholders positive abnormal return (or negative) during and befor

The Mesopotamian marshlands faced a massive destruction from many years and this lead to effect to ecosystem. In this study a survey was made on the physical chemical and heavy metals characteristics and microbiological analysis of AL Chibaish marsh during the two months. Water analyses revealed unacceptable values for almost all physiochemical and biological properties, according to WHO standard limits for drinking water. Almost all major ions and heavy metal concentrations in water showed a distinct decreasing trend at the marsh outlet station compared to other stations. In general, major and minor ions, as well as heavy metals exhibit higher concentrations in location 1 than in location 3. The concentrations of heavy metals in water show

The experiment was conducted in Al- Mahaweel Research Station in Babel Governorate, Ministry of Agriculture during autumn season 2016-2017 to determine the role of irrigation management processes and micronutrient fertilization in growth and productivity of two varieties of wheat IPA 99 and Al-Rasheed 22 in clay loam soil classified as Typic Torriflovent. The experiment included four irrigation treatments and six fertilization treatments. The experiment was designed under randomized complete block design (RCBD) with three replications. Wheat grain IPA 99 and Al-Rasheed 22 varieties were planted in 23/11/2016 and harvested in 13/5/2017. The amount and periods of irrigation depended on sensors reading of volumetric water content was measured

جريت التجربة في اصص فخارية سعة كل اصيص 4 كغم تربة في البيت الزجاجي التابع لقسم علوم الحياة/كلية التربية ابن الهيثـــــــــم/جـامعــة بـغداد لموســم النمـو 2008-2009 لدراســة تأثيــر اربعـــة مستويـــــات من سمــــاد اليوريـــا وهي (0, 0.1, 0.2, 0.4) غم/اصيص والتي تعادل (0, 100, 200, 400) كغم/هكتار وثلاث مستويات من سماد السوبر فوسفات وهي (0, 0.1, 0.2) غم/اصيص والتي تعادل (0, 100, 200) كغم/هكتارفي مكونـات الحاصـــل لنبــات الحلبـــة Trigonella foe

Glucoamylase from black Aspergillus niger isolate was purified by ammonium sulfate precipitation and sephadex G 200 filtration. A trial for the purification of glucoamylase resulted in an enzyme with a specific activity of 6472 unit/mg protein with 10 times fold. The main goal of the present work was to test this enzyme in hydrolyzing the raw starch. Two substrates were used: corn starch and potato starch 2% (w/v). The effect of enzyme dosage and thermal processing of substrate on kinetics and efficiency of hydrolysis were studied. The results suggested that the glucoamylase activity is increased as the increase of enzyme concentration and the enzyme was sufficiently effective in hydrolyzing tested raw starch, and thermal modification of

An experiment was conducted in pots with 4 Kg soil per pot in the green house of Biology department, College of Education (Ibn Al-Haithum), university of Baghdad, the growing season of (2008-2009), to study the effects of four levels of urea (0, 0.1, 0.2, 0.4) g/pot, that equivalent to (0, 100, 200 and 400) Kg/ha. Also three levels of superphosphate fertilizer (0.2, 0.1, and 0) g/pot, that equivalent to (200, 100, and 0) Kg/ha were added to the local yields components. The result showed that the high level of both fertilizer (400 Kg urea/ha and 200 Kg superphosphate/ha) caused a significant increase in number of pods/plant, dry weight of pods, the weight of 100 seeds and the weight of all seeds/plant, with a significant decrease in the c

Abstract

                   The study aimed to identify the expansion in granting credit to Iraqi banking institutions and its impact on the financial position of Iraqi banks in terms of revenues, profits, expenses and property rights in banks, as the expansion in granting bank credit will correspond to an increase or decrease in some items of the balance sheet and the financial position of banks, so the problem of the current study It will be determined through whether the expansion of granting bank credit will affect the financial position of Iraqi banks or not by studying the selected research community of the 10 Iraqi banks listed in the Iraq Stock Exchange, The research sample included the u