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.
اللغة العربية هي لغة القران الكريم وقد تحدى الله تعالى بها جميع العرب الناطقين بها وبأفصح الفاظها فنراهم عجزوا عن ان ياتوا بكلام مشابه للقران الكريم .فنجد ان الالفاظ القرانية قد حملت في ثناياها من المواعظ والحكم الشي الكثير لذلك فان المتابع المنصت المتتبع لهذه الالفاظ قد تحصن بحصن عظيم. ونستطيع فهم هذه الألفاظ من خلال مراجعة وقراءة مافسره لنا المفسرون لهذا الكتاب المقدس ومن الموضوعات التي زخر بها القران الكر
... Show Moreتعد الاسرة إحدى الوحدات الاجتماعية التي تهيئ الجيل المتطلع للحياة وهم الاطفال، وهي المهد الطبيعي للطبقة البشرية التي تباشر وتواجه اثراً هاماً تكوين الشخصية والسلوك الاجتماعي والخلقي ، وهي نقطة الوصول والتفاعل بين البيولوجي والاجتماعي وعنها ينشأ التفاعل النفساني ، وشبكة العلاقات الاسرية والعلاقات الخارجية المجتمعة . ومن خلال معاييرها وقيمها ينشأ السلوك سوياً كان ام مرضياً ( جانحاً ) ، ومشكلة جنوح الا
... Show MoreThe research came to a statement in explaining the impact of movement in general in the Arabic language, as a word and sentence, in the Holy Qur’an in particular, and the Arabic syntactic movement in understanding the Qur’anic text.
The research contained two sections. Each section has two demands, an introduction, and a preface. The most prominent titles of the research are the aspect of parsing, which is one of the characteristics of the Ḍād; the definition of parsing in language and terminology; the impact of movement on understanding the Arabic text in general; and in understanding the Qur’anic text in particular
Through tracingthe term “derivation” in the Holy Quran, I found that the word derivation varies and graduates in meaning from one form to another according to what has been mentioned in the Quranic context. In order to show that variation and graduation, we trace it in three axes:
The first axis (openness): the term “derivation” graduates from the meaning of openness and opening in its broad meaning to partial openness.
The second axis (the dispute): the term “derivation” participated with the general and private meaning, i.e. from hostility to antipathy.
الدور السياسي للاحزاب الاسلامية في تركيا
The codification of the social history of the city of Baghdad will be filled with an inherited folklore that has been descended to it from the previous generations with all its tales of folk tales, metaphors, parables, crafts and industries. Immortal
Islamic banking refers to a system of banking or banking activity that is consistent with the principles of the Shari'ah (Islamic rulings) and its practical application through the development of Islamic economics. The principles which emphasise moral and ethical values in all dealings have wide universal appeal. Shari'ah prohibits the payment or acceptance of interest charges (riba) for the lending and accepting of money, as well as carrying out trade and other activities that provide goods or services considered contrary to its principles. While these principles were used as the basis for a flourishing economy in earlier times, it is only in the late 20th century that a number of Islamic banks were formed to provide an alternative basi
... Show Moreاشكالية المواطنة في الخطاب الاسلامي المعاصر
م,د. فرات سمير فرج
تدريسي في مديرية تربية محافظة الانبار
The study of manuscripts that related to medicine and pharmacology is of interest to the study of the history of science., it illustrates aspects of the practice of doctors and pharmacists, the status of patients, and the types of drugs