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 paper discusses an important part of the doctrine documented by AL Imam Ali (God peace him) to the prince of Egypt “Malik al Ashter” Which charactrised by universality Where it comprised all of what the administ-rative facilities need of the responsibilities to handle the society issues and problems to have a fair society .
أستعمال التحليل الإحصائي لتقصي وضع الطفولة في العراق خلال الفترة 2006-2010
The subject of population support is one of the most important topics in the geography of the population as it shows the amount of burden on the workforce in society and reflects the balance or
Abstract The present research aims to know the range of Knowledge and the using of teachers of aerography department in colleges of Education to Applicant electronic Learning , So the Sample of the research reached (129) teacher, of the university of Boghdad and Al mustansiria who were chosen by using Randomly sample , and applauding questioner for these perpos that prepared by muhamed bn Ghazi Al Judi – and by using the T-test for one sample and person correlation formula as a statistical means. The research reached to the results which indicate that weakness knowledge and using the theachers of geographe department to the application electronic learning. And according this the researcher put some Recommendation and suggestions.
... Show Moreتعد الصهيونية المسيحية الداعم الابرز للسيادة الصهيونية اليهودية على القدس، ويستند هذا الموقف الذي تتخذه الصهيونية المسيحية الى مجموعة من المعتقدات التي يشكل الاعتقاد بالعودة الثانية للمسيح وتأسيسه لمملكة سعيدة تدوم لالف عام محورها، ليصبح الاهتمام بمستقبل الشعب اليهودي احد الاركان الاساسية لمعتقدات الاصوليون المسيحيون لاسيما الصهيونية المسحية، فالتفسير الحرفي للكتاب المقدس قادهم الى اعتقاد مفاده: ان عو
... Show Moreبدأ الاهتمام بموضوع الرضاء الوظيفي في مجال العلوم الإدارية خلال العشرينات من القرن الماضي، من خلال مدرسة العلاقات الإنسانية على يد (التون مايو (Elton Mayo والتي تؤكد فيه على الاهتمام بالعنصر البشري، والذي بدوره يؤثر تأثيراً كبير على الإنتاج، ومن ثم فان زيادة الإنتاج تتحقق من خلال فهم طبيعة الإفراد،
يعد موضوع السلام ونبذ العنف وقبول الآخر من الموضوعات الحیویة التي اخذت تصعد على سلم الأولویات فى نهایات القرن الماضي وبداية الالفية الجديدة ، ولازال یلقى الاهتمام الكبیر من الدول نظراً للنجاحات التي حققها السلام من حیث الإعمار والمساعدة فى رسم الخطط التنمویة طویلة المدى، وتنبع ألاهمیة من صیاغة الوجدان للإنسان العراقي عبر نشر ثقافة السلام.
يهدف البحث التعرف على اثر استراتيجية القوائم المركزة في تحصيل مادة الكيمياء عند طلاب الصف الثاني المتوسط وتم استخدام المنهد التجريبي ذو الضبط الجزئي وكذلك تم اختيار مجامع البحث جميع طلاب المدارس الثانوية والمتوسطة التابعة لمديرية تربية كربلاء
The subject of the research is the collective words = Jawami Al-kalim. Those who wants to know this subject to be aware of the benefit of "Al-Ejaz and Al-iktisar " and to cover the Rhetoric of signal should think carefully the abbreviations because the collective words because it is the a face of the important faces represented by the abbreviation of shortness as it is and old subject where it can be found in every source of rhetoric books which were old or modern. But what attracts attention is that this subject did not take all its range in study in the way that discover its beauty concerning style, words, sentences and meaning. This cause
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