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

     Quality function deployment tool is trying to improve health services through this study that will be applied in health sector environment , and be based on applying quality function deployment tool (QFD) TO preferable evaluation of main patients requirements in order to determine the technical requirements that need most attention across improving and developing health services .                

   Main requirements are determined to patients lying in the hospital (under research) which is (educational Baghdad \ medicine city office) in Baghdad, and other technical requirements through pers

Abstract search seeks to clarify the role and the importance of financial and fiscal policy adopted by the Iraqi Government during the years (2015 – 2018) to meet federal public deficit, as the Iraqi economy to shocks from falling global oil prices and terrorist attack ISIS, so the State budget suffered from a severe lack of income as a result of its reliance on revenues from selling crude oil and in return the high proportion of public expenditures. Especially military to counter these attacks that by studying the results of the implementation of budgets and analysis and statement Causes of disabilities and assessment of these policies and procedures imposed by the International Monetary Fund. the research aims to show how increased g

The aim of this research is to determine the most important and main factors that lead to Preeclampsia. It is also about finding suitable solutions to eradicate these factors and avoid them in order to prevent getting Preeclampsia. To achieve this, a case study sample of (40) patients from Medical City - Oncology Teaching Hospital was used to collect data by a questionnaire which contained (17) reasons to be investigated. The statistical package (SPSS) was used to compare the results of the data analysis through two methods (Radial Bases Function Network) and (Factorial Analysis). Important results were obtained, the two methods determined the same factors that could represent the direct reason which causes Preecla

The world and the business environment are constantly witnessing many economic changes that have led to the expansion of the business' volume due to mergers and the increase in an investments volume and the complexity of business and the transformation of some systems, which was reflected on the size of the risk and uncertainty which led to necessity of a presence of transparent and objective accounting information In the way that reflects the financial performance of the economic units to be available to all users of that information, therefore, The need for the existence of indicators for transparency in the disclosure of accounting information that these units adhere to. Standards & Poor's indicators, which included items

The research aims to analyze and evaluate the urban land use according to the needs of the current and future population by adopting the planning criteria for the holy city of Karbala. In the theoretical side, we discussed the most important concepts of urban land use planning. In the practical aspect of the study, field surveys were conducted to obtain the required information. Using the GIS program, the land uses were planned and executed, Analysis By comparing the per capita use of urban land with criteria and the production of maps.

The main findings of the study are that there is a large deficit in meeting some of the needs of the urban land uses and the basic services of the city. The research recommended that the needs of

Baghdad city has been faced numerous issues related to freshwater environment deteriorations due to many reasons, mainly was the discharge of wastewater without adequate treatment. Al-Rustamiya Wastewater Treatment Plant (WWTP) have been constructed among many plants in Baghdad city to reduce the amount of wastewater discharged into natural environment and its subsequent adverse effects. This study was conducted to evaluate the performance of the plant which consist of a conventional activated sludge (CAS) and sequencing batch reactors (SBR) systems as secondary treatment units and its ability to meet Iraqi specifications. A reliability level determination and analysis also were conducted to find the plant's stability an