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.
The phenomenon of multi-class construction and landlords has increased in Iraq, and this is not justified except because of the change in the economic and social conditions in it, because like any social system interacts with what happens in society, whether it is positive or negative, and since the vertical housing system contains common parts and these parts need to Maintenance and preservation, and in order to continue to perform the construction and other parts in an effective and regular manner for a long period of time and with appropriate efficiency, it must be maintained, and maintenance is one of the most important and difficult problems facing the partners. It is recognized that it is not possible to understand these practical dif
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The sultans of the Mamluk state, since the establishment of their state in the year AD, were keen to bring scholars closer to them, and entrusted the vra in the state. ; This is because of their confidence in
The present study aimed to measure the calendar estimates for my book Physics of the preparatory phase (fourth and fifth preparatory) has been a research sample consisted of 32 teachers and a school for 36 schools from both sides of the Rusafa and Karkh first To achieve the objectives Find promised researcher tool for measuring the calendar estimates for my book Physics of the preparatory phase in accordance with the contemporary scientific innovations as formed tool from 5 innovations built on the basis of which the paragraphs which formed the final version of the 21 paragraph manual are not substitutes to answer yes -No Your has been used Baha percentages to reach the results may reach current research conclusion which is defic
... Show Moreحل الاشكالية المنهجية في العلوم الانسانية المنهج البنيوي انموذجاً مقترحاً
كَشفت التنقيبات في مدن العراق القديم كالوركاء وماري عـن بقايا أبنية المدارس الموسيقية ( ) . وفي العصر السومري الحديث ( 2000 – 1950 ق. م. ) حُفِظ ما يؤيد وجود مواد المنهج الموسيقي النظري والعملي لعملية التعليم في مدرسة المعبد أو القصر الملكي ، إضافة لبعض اللقى الآثارية كآلات فخارية خاصة بالطفل ، والتي بوساطتها كان يتم تعليم الطفل في البيت ( ) . واحتلت الموسيقى مكانة هامة في حضارات الشرق المختلفة المُتزامنة مع حضارات و
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