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 before the announcement of the merger or acquisition. by asymmetric information (reduced asymmetric information)) and the second premise that ((bring the shareholders of the target company extraordinary returns(abnormal return) zero or negative - which-following the announcement of Merger or acquisition. owing to the low information asymmetry)) third hypothesis determined ((improved financial and operational performance in the company after the merger announcement mergers. using financial and statistical methods in measurement, the search to the inability of shareholders achieve extraordinary returns(abnormal return) a positive or zero during the announcement of the merger, but there was an extraordinary negative revenue accumulation as a result of higher expected return on actual revenue of the arrow, as well as provide information that is identical for all market participants. Conversely, the integration Lead to disparate outcomes profitability per share EBS integration in cornering, noting the results of the analysis to reduce the profitability of the combined company per share and height in the incorporating company what it was before the merger, appears in the first year after the merger, and acquisition leads to reduction of EPS for both the company and the target company's nieces in the case of Combined compared to what it was before the acquisition.
This research seeks to show the state of the sad female self in Iraqi women's poetry, reveal its psychological potential within the text, analyze the phenomenon of sadness and explain its presence in poetic texts, show the influences of social life, the turmoil that was the main resource for the crisis of the creative woman's self and how to confront it, explain the motives and reasons why the creative woman wrote about the sadness of herself through techniques and methods unique to her
In a unique way, heritage libraries enrich Iraq's cultural landscape. Iraq has a large number of heritage libraries, which carry a large number of books of Arab-Islamic heritage. The Library of the Center for the Revival of Heritage is one of these .
The reality of social and technological change confirms that the classroom environment which prevailing present time is not suitable to emerge a new generation of people that have enough ability to face the contemporary challenges , this fact is as a result of education that is just focus on remembering and knowledge which is based on realities .but the real education should be based on understanding and thinking that is not reflected in our current educational reality . its noticeable that thinking is not take a pivotal role in curriculum this has been confirmed by a study ( al – musswi ,2011 ) ) and may be due all that these curriculum are still interested in quantity without concern in quality so its lost the spirit of renewal and c
... Show Moreنسب أغلب مؤرخي العلم الإنساني الطرق التي إتبعت في كتابة المنهج العلمي الصحيح ، في كافة العلوم و المعارف ، إلى العصر الحديث . و قال آخرون ان العقل البشري ، سواء في الأزمنة القديمة أو الحديثة ، هو واحد لا يمكنه التفكير أو العمل إلا بوجود منهج معين يسير عليه فكره و فعله (1) ، مطلقين عليه تسمية المنهج التلقائي . و كما هو واضح من التسمية يمكن وصفه بأنه منهج يفتقر إلى الإدراك و الشعور . و يطبق هذا المنهج الغالبية ا
... Show MoreThe moral implications and value in the philosophy of education are one of the most important topics that should be well worth seeking out, especially in our time because of its great importance in the upbringing of the emerging formation, guidance and evaluation within the system or graded him the values of the society in which they live.
شيد الفكر العربي المعاصر تحولات عدة فرضتها بعض التيارات الفكرية والفلسفية الغربية، وأثرت في تكوينه وتحديد اتجاهاته، فضلا عن التحديات التي بات لزاما عليه ان يتعامل معها ويمكن رد هذه التحديات الى عدة عوامل داخلية وخارجية أنتجت عدة تيارات تناولت موضوع العقلانية في الفكر العربي المعاصر، لعل أبرزها التيار الاصلاحي، التيار الليبرالي، والتيار العقلي النقدي
The study consisted of an introduction، two chapters and a conclusion
The first، tagged topic (: His lineage، birth، and family)، traces the lineage، birth، and family of Abd al-Ilah Hafez.
The second topic، which came under the title (The Role of Abd al-Ilah Hafez in the printing of currency)، was concerned.
The study relied on a large number of unpublished documents، foremost of which are the documents of the Central Bank of Iraq. It contained a lot of information about its administrative activity، its positions، orders and plans in this direction.
The House of Books and Documents is considered Al-Manhal، which is indispensable for any research to study the royal his
... Show MoreThe science of The facts basically depends on the intentions of the speaker and what he deliberately waves to the interlocutor, taking into account the context in which the verbal act was received .