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Full-Text Articles in Business
The Urge To Merge: Accounting Firm Mergers, Mark E. Pickering
The Urge To Merge: Accounting Firm Mergers, Mark E. Pickering
Mark E Pickering
The article focuses on the significance of merger and acquisitions for accounting firms in Australia. According to the author, the expected benefits of mergers include geographic expansions, gaining scale, adding new services, gaining access to capabilities and addressing issues in one or both firms. It is stated that the possibilities of a successful merger can be developed through merger benefit adjustments, merger-fit and integration approach.
Single Minded? : Implementing Common Financial Systems, Mark E. Pickering
Single Minded? : Implementing Common Financial Systems, Mark E. Pickering
Mark E Pickering
As companies grow via acquisition they collect a variety of separate and often quite diverse financial systems belonging to the newly acquired companies. While there is a substantial cost to implementing a common financial system across the merged group. Is that cost outweighed by the benefits of a single system? This article uses a case study to highlight options for different degrees of finance system commonality, potential benefits of each option and a framework for analysing the appropriate level of commonality.
An Introduction To Individual Disability Income Insurance, Mark J. Chartier
An Introduction To Individual Disability Income Insurance, Mark J. Chartier
Journal of Actuarial Practice (1993-2006)
There are several actuarial software packages purporting to calculate expected benefit cash flows on disability income insurance policies. To the author's knowledge, however, there is no published text that explains how to perform these calculations. This paper is intended to fill this gap in the literature. It describes some of the more common techniques for pricing disability income insurance. Those techniques for which claim costs can be used and those for which the pricing actuary must project cash flows are identified.