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.
دور طلاب النور في الحياة السياسية التركية
The method of request is one of the important rhetorical methods used by the creator in terms of rhetorical diversification, influence, artistic aesthetics and increasing textual coherence, and we tried through a group (Which torments are inferior) by the poet Majid Al-Rubaie, to shed light on these methods and their ability, displacement, relationality, direct and advertising interactions from them, and what they broadcast From metaphorical purposes is the second image of it, after its main image and title. This cohesion and harmony between the two images is an important and influential rhetorical trend.
This research is marked by "a look at the art of farming in Islam" to sign Mehdi Mohaqiq worthy of translation into Arabic because it is known in the arts and sciences of agriculture in the Islamic heritage, which was known and which has been translated into Arabic, has dealt with the following topics:
- The attention of Muslim scholars to study the works of Greece
- The discretion of the caliphs and the judges and the Senate Agriculture ordered
الفيدرالية : نظرة في منطلقاتها الفكرية وآفاقها المستقبلية
Affected by agricultural products in the Levant to a lot of factors that led to the rise in prices which as a result of natural factors, the most important and most notably the earthquakes that occurred in the dates of sporadic in the Levant,
العلوم الاجتماعية في جامعة بغداد .. التاريخ والتطورات
المنظومة الصورية والتعبير اللغوي في العرض المسرحي
تعد الضريبة مصدراً مهماً لتحقيق الاهداف الاقتصادية والاجتماعية والسياسية للدولة ولذلك فان مشكلة التهرب الضريبي تعد اهم المشاكل التي ينبغي معالجتها من خلال معرفة اسبابها . ان وجود مشكلة التهرب الضريبي في العراق يرتبط بمجموعة من الاسباب والدوافع الكامنة وراء ظهور هذه المشكلة والتي لا نستطيع ان نلقي بتباعها على تخلف النظام الضريبي من حيث تشخيص الاختلالات في الادارة الضريبية تارة بل يجب ابراز عيوب التشريع الض
... Show Moreتناولت هذه الدراسة نبات القريص واسمه العلمي Urtica dioica والمجهز من صيدلية الحضر ومن المعشب للتعرف على مكوناته الكيميائية واهم المجاميع الفعالة فيه . بينت هذه الدراسة احتواء النبات على القلويـدات ( alkaloids ) والتانينـات (Tannins ) والصابونيات ( Saponins ) وكانت الدالة الحامضية للمستخلص المائي للنبات المجهز من صيدلية الحضر متعادل بينما
هو ابو الحسن السري بن احمد السري الكندي الرفاء الموصلي ويعرف بالسري الرفاء وهو الاسم الذي غلب عليه، ولقب بالرفاء لانه كان يعمل في رفو الثياب وتطريزها وقد ذكره الثعالبي في اليتيمة فقال (فمنهم السري بن احمد الكندي المعروف بالرفاء)(1)ولد الرفاء في مدينة الموصل ولا تعرف سنة ولادته ولكنه من شعراء القرن الرابع الهجري الذين ذكرهم الثعالبي في يتيمته، وقد عاش صباه رفاء في سوق الرفائين في الموصل حيث سلمه والداه الى احد
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