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Reflection of mergers and acquisitions in the stock returns and financial performance - An Empirical Study of major international companies to the pharmaceutical industry-
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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.

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Publication Date
Wed Sep 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
محاولة لصياغة برنامج تمويلي متكامل لدعم المشروعات الصغيرة والمتوسطة في العراق
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تعمل البنوك والمؤسسات المالية كوسيط مالي بين أصحاب المدخرات والودائع من جهة ومستخدمي هذه الأموال من جهة أخرى، وممارسة هذه الوساطة المالية بين الطرفين توضح العلاقة التي ينشأ عنها الائتمان، فالائتمان علاقة بين طرفين أولهما تزيد موارده على احتياجاته وهم (المدخرون) والثاني تزيد احتياجاته على موارده وهم (المقترضون)، وطبيعة العلاقة التي تنشأ بينهما تأخذ أحد شكلين: مباشر دون وساطة من أي طرف خارجي، أو غير مباشر عن

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Publication Date
Mon Jul 22 2019
Journal Name
Arab Science Heritage Journal
الجوانب الإنسانية في حياة الرسول الكريم محمد )صلى الله عليه وسلم(
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نجدّ القرآن الكريم والحديث النبوي الشري يقدمان أر ى ميامين لمقيم الداعية
إلى إ امة مجتمع متماسك البنيان

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Publication Date
Wed Dec 19 2018
Journal Name
Journal Of Planner And Development
التنمية الحضرية للمناطق السكنية غير الرسمية/العشوائية المتدهورة في مدينة بغداد
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Publication Date
Wed Nov 28 2018
Journal Name
Arab Science Heritage Journal
اعتراضات اعتراضات الـخوارزمي الـنحوية في كتـابه التخمـير عـلى الـزمـخشـري ( قسم الأسماء )
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Abook of alzmkchri (AL-Mefsal) considers one of the most book familiarities among grammarians whom begin to explain it importance kitab AL-Takhmair for Khwarizmi separated opinions in grammatical schools that dealt with.

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Publication Date
Tue Jun 01 2010
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دور ومسؤولية مراقبي الحسابات في العراق تجاه الأفصاح الألكتروني للقوائم المالية
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This research aims at shedding light on the electronic disclosure of the financial information under the condition of the development of this kind of disclosure all over the world , and its effect  on the job of auditing and accounting . It also aims to show the extent to which the observers of accounts are aware of their duties towards this kind of disclosure and to test the effect of some environment factors on the level of this awareness.

To achieve the aims of the research has been divided in to four parts. The first one deals with mathadolge of the research. The second parts is devoted to the theoretical aspect of the research referring to the notion of electronical, disclosure its features and effect on the auditing jo

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Publication Date
Sun Mar 24 2024
Journal Name
مجلة العلوم التربوية والنفسية
إقامة البرهان على من ادعى مخالفة النعمان في مسائل من الحدود
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إن اختلاف الفقهاء مصدر عظيم لثروة فقهية كبيرة، ومن مظاهر الخلاف الفقهي مؤاخذات علمية يوردها بعض العلماء على علماء آخرين بدعوى مخالفتهم الأدلة الشرعية، أو القواعد المقررة لاستنباط الأحكام الشرعية، ومن تلك المؤاخذات ما أورده الإمام المحدث أبو بكر ابن أبي شيبة رحمه الله تعالى على أبي حنيفة النعمان رحمه الله حيث إنه ساق في مصنفه الكثير من الأحاديث والآثار التي عد الإمام أبا حنيفة رحمه الله مخالفا لما تقتضيه من

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Publication Date
Thu Oct 25 2018
Journal Name
Journal Of Planner And Development
(الاستخدامات الحضرية للمياه في المدن العراقية حالة الدراسة (مدن الفرات الأوسط
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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of The College Of Languages (jcl)
Le rire amer du point de vue énonciatif dans " la guerre de Troie n' aura pas lieu" de Jean Giraudoux
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Si le rire est censé être le propre de l'homme, il n'en est pas pour autant toujours signe d'intelligence. Qui n'a  jamais eu honte d'avoir ri àune blague idiote ou méchante?

     Il y a plusieurs  façons  de rire , ce qui fait que ce qui est  comique  pour les uns ne l'est pas pour les autres et que le comique réside moins dans l'objet ( situation, blague..) que dans le point de vue et dans l'interprétation que nous en ferons. " Le rire .. contient toutes les mélancolies humaines ([1]) ".

([1] )

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Publication Date
Sun Jul 01 2012
Journal Name
Journal Of Educational And Psychological Researches
الاشكال المفضلة لدى اطفال الرياض ونسبة توظيفها في تصاميم اثاث الرياض
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The research explores the shapes preferred by children and the extent to which it can be utilized on the experimental kindergarten at the Woman’s School of Education. To achieve the goal, the researcher has displayed pictures that have been chosen from within the research boundaries which represent four categories: Geometrical shapes which included (squares, rectangles, triangles, and circles), agricultural shapes which included (apples, oranges, bananas, and grapes), motion pictures shapes (cartoon characters) which included (Jerry the mouse, Twitty the bird, Bugs Bunny the rabbit, and Winnie the pooh), and animal shapes which included (dogs, fishes, frogs, and horses) to the sample children of (60) child (boys and girls) that

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Publication Date
Mon Jul 22 2019
Journal Name
Arab Science Heritage Journal
الجوانب الإنسانية في حياة الرسول الكريم محمد )صلى الله عليه وسلم
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نجدّ القرآن الكريم والحديث النبوي الشري يقدمان أر ى ميامين لمقيم الداعية
إلى إامة مجتمع متماسك البنيان، وبناء فرد ذي شخصية متزنة، لا تعر التردد

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