merger

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merger

Forensic medicine
Under claim preclusion or res judicata, a merger prevents a prevailing plaintiff from re-litigating defences that could have been raised when seeking to enforce a judgment, so as to prevent a second legal action seeking more or different relief (if the plaintiff’s first claim on a cause of action prevailed).
 
Managed care
The integration of ≥ 2 hospitals/healthcare facilities to form a single unit.

merger

Managed care The integration of ≥ 2 hospitals/health care facilities to form a single unit. See Virtual merger.
References in periodicals archive ?
The proposed statement applies to all business combinations other than those involving not-for-profit organizations.
In some business combinations, the combined entity assumes the name of the acquired entity.
This leads to some curious Catch-22s, as in France, where takeover laws designed to streamline business combinations forbid firms to make a bid conditional on regulatory approval, while EU law forbids the combination to go ahead without it.
We may be stepping from relatively clear waters into muddy ones, but regardless of accounting rules on business combinations, a good deal will still be a good deal.
More important, since it is the current business activity that gives rise to the realization of the deferred tax asset arising from business combinations, we believe that current income tax expense should be reduced.
We are seeking operating business wishing to go public for our business combination program.
A summary of the business combinations project is available on the FASB Web site at http://accounting.
The statement requires use of the purchase method of accounting for all business combinations initiated after June 30, 2001, thereby eliminating use of the pooling-of-interests method.
The purchase method (popular worldwide) and pooling of interests method are the two methods used for recording business combinations.
These businesses will be combined via a business combination transaction and taken public to trade under their own symbol.
After reviewing the comments received on the ED and considering the entire set of tentative decisions reached during its re-deliberations, the FASB plans to issue a final statement on business combinations and intangible assets in late June of this year.
One of these criticisms is the difficulty of comparing firms that have developed through business combinations with others that have developed through internal growth.

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