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.
مشكلة البحث:
يبقى الفن ولا زال في جميع حالات التعاقب البشري ومراحل التطور الانساني الاكثر انطلاقة وتميزاً في التعبير عن واقع الانسان وعن مشاعره وانفعالاته وافكاره ذات الصلة بتأثيرات البيئة المحيطة به.
والفن ولاسيما (الرسم) يمثل وسيلة من وسائل التعبير الفني بل يكاد يكون الرسم وسيلة الانسان الاولى التي عبر فيها بخطوط مرئية عن مجالات حياته وعلاقته بالبيئة التي عاش فيها، ويقينا
... Show Moreهدف البحث التعرف على الذكاء الروحي لدى عينة من طلبة جامعة بغداد فضلا عن التعرف على الفروق بين الطلبة في الذكاء الروحي وفق متغير النوع ( الذكور- الإناث) ، ومتغير التخصص الدراسي ( علمي – إنساني) ومتغير المرحلة الدراسية ( المرحلة الأولى-المرحلة الرابعة) تألفت عينة البحث من (300) طالباً وطالبة ، وتم تطبيق - مقياس الذكاء الروحي وهو ( من إعداد الباحثة) ، وقد اسفرت نتائج البحث عن:--إن طلبة جامعة بغداد( عينة البحث) تمتعوا بمست
... Show Moreخضعت المحاسبة الإدارية إلى هيمنة المحاسبة المالية عليها اثر ظهور القوائم المالية المدققة في بدايات القرن الماضي الناتجة من ظهور المنظمات المنظمة للمهنة وما رافق من إلزام الشركات بإعداد التقارير المالية من الحسابات المالية وفقاً للمبادئ المحاسبية المقبولة قبولاً عاماً والتي أثرت في قيمة المعلومات المقدمة من قبل المحاسبة الإدارية مما أدى إلى إن تصبح تلك المعلومات غير ملائمة للاستخدام الإداري وهو ما ا
... Show MoreThe stage of the establishment of the Alawite state in tabaristan was one of the most important stages in the history of the Shiite sect in Iran
The aim of the research was to know the effect of the inquiry wheel model on chemical enlightenment among second-grade middle school female students in government daytime middle and secondary schools. Umm AlQura Middle School was chosen by intentional selection to be its students as the research sample for the academic year (2024-2025). Two groups were chosen, one of which was the experimental group studying using the inquiry wheel model and the other the control group studying in the usual way. The equivalence of the two research groups was verified by a set of variables, which were (chronological age in months, previous information test, Raven's intelligence test, chemical enlightenment scale). As for the research tool, the researchers bu
... Show MoreThe scientific heritage is an essential part of the civilization of nation , so Nations has focused on this aspect in the construction of civilization. So the Arab prosperous scientific achievements is no exception to this general rule in being an integral part of the composition of the Arab- Islamic civilization part ,and when we read in the Arab –Islamic medicine books ,we find the genius of the Arab and Muslims physicians and their own new methods of treatment they use music melodies in medication and treatment of patients
The thesis discusses the concept of the new international regionalism that emerged after the growing effects and repercussions of globalization with its economic, political and security dimensions after the end of the Cold War and the crystallization of a different international system dominated by the United States of America, so that the major countries and actors in the international system realize the danger of globalization and move towards adopting regional arrangements to contain the negative effects of globalization. The Asia-Pacific model was chosen as a model for the study.
The problem of the study lies in the need for standing on the justifications, reasons and difficulties that face the scientific research matter at Baghdad university. The importance of this study lies in the fact of being scientific research one of the most important methods in developing the teaching members performance efficiency which contributes in teachers contact with the modern developments that emerge in work. That matter which reflexe on the educational process and the scientific production in their universities.
And the research goal is summarized in identifying the difficulties that is facing the scientific research at Baghdad university from the point of view of the lecturers, and also to ide
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