Strategy & operations

Find recent insights and solutions related to strategy and operations

Risk in Review: Global risk in the transformation age

4/28/2013 | Risk Assurance

Companies are reconsidering their risk thinking and approaches, but they’re also transforming to align with changing market imperatives—and in the process, exposing themselves to multi-directional risks. Read more

Digital IQ Snapshot: In the midst of the mobile revolution

4/28/2013 | Advisory services

10Minutes on conflict minerals

5/9/2013 | Advisory services

• Focus on Total Rewards - HR Innovation Spring 2013
  

  5/23/13 | Human resource services

  HR Innovation offers advanced thinking about the challenges that should be uppermost on the minds and agendas of organizations and their Human Resources (HR) leaders. In this issue of HR Innovation, we focus on Total Rewards, and delve into the challenges employers face of getting their employees' "total rewards" packages right.

• Final regulations on deemed asset sale elections offer taxpayers more flexibility
  

  5/21/13 | Washington national tax services (WNTS)

  The IRS published final regulations which permits taxpayers to elect to treat certain dispositions of a target corporation’s stock as a sale of the underlying assets of the target corporation.

• Pharmaceutical and Life Sciences Deals Insights Quarterly
  

  5/20/13 | Transaction services

  Merger and acquisition deal value in the pharmaceutical and life sciences sector increased in the first quarter of 2013 relative to the first quarter of 2012. The pharmaceutical segment recorded the largest gains in deal value during the quarter on the strength of several large transactions.

• ACA proposed regulations on minimum value, premium tax credits help employers with health plan duties for 2014
  

  5/20/13 | Human resource services

  The IRS issued proposed regulations under the ACA that will help employers to determine, disclose and report whether their health plans provide ‘minimum value.’

• CFOs on the Move: Week ending May 17, 2013
  

  5/17/13

  Stay current on the career moves of your fellow financial professionals in companies across the U.S.

• Global 100 software leaders
  

  5/16/13 | Technology

  The software industry is in the midst of significant change. Cloud, software-as-a-service (SaaS), mobile devices, and consumerization of IT, are changing how software vendors develop, market, sell, distribute and support their products. This report ranks leading software companies from key markets around the world, and shares insights into where the industry is going from executives from Adobe, BMC Software, CollabNet, Jive Software, NetSuite, Red Hat, SAP, SAS, Splunk, and TSIA.

• Webcast

  Accounting methods considerations for M&A transactions webcast – June 12, 2013
  

  Washington national tax services (WNTS)

  Members of PwC's Washington National Tax practice will lead an hour-long webcast that includes a discussion of common M&A transactions and the potential accounting method considerations that may result.

• Navigating cloud management
  

  5/15/13 | Advisory services

  IT organizations that are serious about leveraging the cloud to deliver IT services should build robust management capabilities, which are critical to success in a cloud delivery model.

• An HR perspective: Focusing on the future of healthcare benefits
  

  5/15/13 | Human resource services

  PwC recently convened several roundtables of employers in New York, Chicago, and Atlanta to discuss health coverage at this pivotal moment. This thought leadership article highlights the conversations and results of the related survey.

• DOL is considering requiring defined contribution plans to provide lifetime income illustrations on benefit statements
  

  5/14/13 | Human resource services

  The Department of Labor (DOL) issued advance notice of proposed rulemaking on new disclosure requirements on lifetime income illustrations on defined contribution plan benefit statements.

• Dataline

  Dataline: COSO issues the updated Internal Control-Integrated Framework and related illustrative documents (No. 2013-09)
  

  5/14/13 | Assurance services

  On May 14, 2013, COSO published an updated Internal Control-Integrated Framework and related illustrative documents. This Dataline highlights noteworthy updates to the Framework, summarizes the purpose of the illustrative documents, and highlights key considerations for clients.

• 10Minutes

  10Minutes on why the COSO Update deserves your attention
  

  5/14/13 | Risk Assurance

  COSO has published a PwC-authored update to its framework, the first in over 20 years, which gives you an opportunity to refresh your controls for today's environment.

• The importance of being financially bilingual
  

  5/13/13 | US Capital Markets and Accounting Advisory Services

  When conducting cross border deals, it is important to Identify potential financial reporting differences to maximize deal value and for understanding how financial reporting and regulatory requirements interact. Embedding GAAP changes and managing multi-GAAP reporting post-acquisition requires planning.

• Guidance issued notice to employees on health insurance exchanges
  

  5/10/13 | Human resource services

  Beginning Jan 1, 2014, individuals will be eligible to buy health insurance through a new public health insurance market.

• 10Minutes

  10Minutes on conflict minerals
  

  5/9/13 | Assurance services

  10Minutes on conflict minerals provides insight into the strategic benefits and risks companies will want to focus on as they comply with the SEC's conflict minerals rule. The rule is effective for 2013 calendar year operations, so regardless of whether companies view conflict minerals as a supply chain opportunity, risk to their brand or another regulatory to-do, they should act now to prepare.

• Forging ahead: First quarter 2013 metals industry mergers and acquisitions analysis
  

  5/2/13 | Metals

  Deal activity in the metals sector declined in first quarter of 2013, with transaction volumes at their lowest since the first quarter of 2009. While Metals industry M&A activity is projected to be flat over the near term, US plans for infrastructure investment may increase the demand for iron, steel, and aluminum in the United States.

• Webcast

  Key Results from PwC Saratoga's 2013/2014 US Human Capital Effectiveness Report – May 30, 2013
  

  PwC Saratoga

  As the economy recovers, metrics in PwC Saratoga's 2013/2014 US Human Capital Effectiveness Report reflect improvement and foreshadow struggles. There are signs of increasing workforce productivity and associated investments in HR and labor. Yet this recovery also puts pressure on voluntary separation rates, and the turnover rate has risen, to a level beyond what PwC Saratoga's models had predicted two years ago.

• US Technology M&A insights: Q1 2013
  

  5/1/13 | Transaction services

  While the first quarter of 2013 saw technology M&A drop precipitously, the foundation is being laid for more robust deal activity this year as political and economic uncertainties subside. Software M&A was the sole bright spot in the industry for the first quarter driven by companies across industries investing in software-driven functionality and automation in products and services.

• Webcast

  Proposed Regulations issued on compensation deduction limitation, how does this impact health insurance providers? – May 16, 2013
  

  Human resource services

  Watch this one-hour webcast for a discussion on how the proposed regulations issued on compensation deduction limitation will impact health insurance providers.

• Experience Radar 2013: Lessons from the U.S. Enterprise Software industry
  

  4/28/13 | Advisory services

  PwC's Experience Radar helps businesses find the often hidden sources of value that drive exceptional, differentiated customer experience. By helping Enterprise Software leaders rank their product and service features, Experience Radar locates opportunities to create value and thereby bolster top-line growth and bottom-line results.

• Risk in Review: Global risk in the transformation age
  

  4/28/13 | Risk Assurance

  Companies are reconsidering their risk thinking and approaches, but they’re also transforming to align with changing market imperatives—and in the process, exposing themselves to multi-directional risks.

• Digital IQ Snapshot: In the midst of the mobile revolution
  

  4/28/13 | Advisory services

  The latest piece in the Digital IQ Snapshot series explores why business leaders need to pay attention to current trends in emerging technologies, such as the consumerization of technology, “bring your own device” (BYOD), and the growing pressure to enable instant contact, collaboration and feedback with stakeholders. Organizations that are not paying attention may soon lag competitors in efficiency and profitability.

• FASB issued a final standard significantly revising the disclosure requirements for participating employers (HRS insight)
  

  4/26/13 | Human resource services

  Responding to concerns regarding the poor funding levels of many defined benefit multiemployer pension plans, as well as the lack of information on these plans in financial filings, the Financial Accounting Standards Board (FASB) issued a final standard significantly revising the disclosure requirements for participating employers.

• Corporate Governance Series

  BoardroomDirect: Update on current board issues - April 2013
  

  4/25/13 | Center for Board Governance

  This issue of BoardroomDirect® addresses cybersecurity risk being a board priority, the SEC applying website guidance to company social media use, the US Chamber publishing proxy advisor principles, PwC‘s 2013 State of the Internal Audit Profession Survey, NYC attorneys asking NYSE to reconsider its audit committee risk rule, and COSO issuing an updated framework next month.

• US retail & consumer deals insights: Q1 2013 update
  

  4/24/13 | Retail & consumer

  This quarter saw one the largest consumer products deals in history with the $23.5B Heinz deal along with five other multi-billion deals and several other significant transactions with alternative deal structures. Consumer confidence rebounded from the decline seen at the end of December driven primarily by improving household financial conditions related to positive trends in the housing and financial markets. We expect companies to continue to focus on expanding internationally, expanding capabilities across omnichannels and look for avenues to improve profitability through divestment of non-core operations.

• Corporate Governance Series

  Governance for Companies Going Public - What Works Best
  

  4/23/13 | Center for Board Governance

  This publication is a guide to help both directors and executives of companies planning an IPO think through the many governance decisions needed. It creates context for the IPO and the directors’ roles and covers building the board, understanding the myriad governance influences, providing proper protection for directors, and preparing for your first year as a public company.

• Corporate Governance Series

  Going Public? Five governance factors to focus on
  

  4/23/13 | Center for Board Governance

  This publication highlights five key governance considerations you’ll want to keep in mind as you contemplate a public offering.

• Eyes on the prize: Implementing fast, flexible policy administration systems in the P&C insurance sector
  

  4/23/13 | Financial Services Institute

  In this publication, we focus on the execution and investigation on how to operationalize these goals through the use of PwC’s Policy Administration Delivery Framework.

• M&A snapshot

  We’re acquiring a company with significant in-process research and development (IPR&D) activities. What's next? (M&A snapshot)
  

  4/23/13 | Assurance services

  This edition of Mergers & acquisitions — a snapshot provides an overview of the accounting rules and a glimpse into some of the issues companies face in the accounting and valuation of acquired IPR&D.

• 10Minutes

  10Minutes on harnessing customer demand to drive growth
  

  4/19/13 | Advisory services

  Consumer-packaged goods (CPG) companies, retailers, and their business partners often tout the ways they put customers at the center of their strategies. But while many companies do a good job of understanding their customers, perhaps not as many create demand by coordinating across marketing, sales, and innovation—functions and activities that now encompass the demand chain. This 10Minutes explores ways companies can capitalize on knowing their customer with demand functions pulling in the same direction.

• 10Minutes

  10Minutes on investing in China's private healthcare system
  

  4/18/13 | Healthcare

  China recently introduced its 12th Five-Year Plan, which reinforces the government's commitment to easing ownership requirements. This 10Minutes discusses opportunities that private and foreign providers, payers, and investors can adopt to build a presence in China's growing healthcare market.

• US IPO Watch Q1 2013: Late March Surge in IPO Activity
  

  4/11/13 | Transaction services

  A very active last two weeks of March helped close out a strong first quarter for U.S. IPOs. Total IPO proceeds raised in the U.S. in the first quarter of 2013 exceeded the first quarter of 2012, despite a decrease in the volume of IPOs, according to IPO Watch, a quarterly and annual survey of IPOs listed on U.S. stock exchanges by PwC US.

• Automotive M&A Insights: Driving Value — A review of mergers and acquisition activity in the global automotive industry.
  

  4/11/13 | Automotive

  Despite 2011’s recovery constraints and challenges, in the macroeconomic environment, there are still signs of growth in the automotive industry. Automotive mergers and acquisitions (M&A) activity in the first half of 2012 has given way to the macroeconomic pressures, resulting in a passive M&A activity for 2012 overall.

• 10Minutes

  10Minutes on the stark realities of cybersecurity
  

  4/11/13 | Advisory services

  This 10Minutes discusses why cybersecurity is more than an IT challenge—it’s a business imperative. New technologies, well-funded and determined adversaries, and interconnected business ecosystems have combined to increase your company’s exposure to cyberattacks. Critical digital assets are being targeted and the potential impact to your business has never been greater. In order to sufficiently protect the business, future cash flows, and shareholder value, your approach to cybersecurity must keep pace.

• Scoring healthcare: Navigating customer experience ratings
  

  4/11/13 | Health Research Institute

  Healthcare companies have been gathering feedback from patients for years. Now, the accessibility of that feedback is influencing people’s healthcare decision making. Reporting requirements on ratings and reviews are prompting insurers and providers to look more comprehensively at the consumer experience.

• IRS proposes regulations on compensation deduction limitation for health insurance providers
  

  4/5/13 | Human resource services

  The IRS has issued proposed regulations on the $500,000 compensation deduction limit for remuneration paid to employees, officers and directors of certain health insurance providers.

• Decoding key metrics in cross-border acquisitions (Observations from the front lines)
  

  4/4/13 | US Capital Markets and Accounting Advisory Services

  US companies seeking to acquire acquisition targets headquartered outside of the United States should understand the foreign target’s financial information, including the application of non-US GAAP and the target’s accounting policies, and identify where GAAP and policy are not aligned with the buyer’s basis of preparing its financial information.

• Technology Forecast - Internet of Things: Evolving transactions into relationships
  

  4/3/13 | Center for technology and innovation

  This issue of the Technology Forecast examines the impact of Internet of Things trends on businesses and the IT organization.

• New conventions for unconventional oil and gas: Reducing the drag to achieve speed and efficiency
  

  3/29/13 | Energy & mining

  This PwC publication examines the current trends in how energy companies are operationalising their strategies for unconventional development in shale.

• Health Care Reform Roundup
  

  3/27/13 | Human resource services

  A slew of recent guidance from regulators about the Affordable Care Act (ACA) gives employers clarity about several provisions taking effect in 2014.

• US healthcare M&A insights
  

  3/26/13 | Transaction services

  The US healthcare industry experienced a variety of transformative pressures in 2012. Find out more in this US healthcare M&A insights.

• Webcast

  The Latest in Compensation and Benefits Accounting - Q1 2013 webcast – April 24, 2013
  

  Human resource services

  Join us for our quarterly webcast designed for corporate financial reporting and HR executives. PwC specialists will provide their perspectives on emerging accounting, regulatory and market developments within the incentive compensation and employee benefits arena.

• Overview of key tax provisions under the Affordable Care Act (HRS Insight)
  

  3/19/13 | Human resource services

  The Affordable Care Act (ACA) made broad changes with respect to health care for individuals, employers and insurers.

• Corporate Governance Series

  Shareholder questions: considerations for 2013 annual meetings
  

  3/18/13 | Assurance services

  This PwC publication is intended to help management and the board of directors of public companies prepare for the annual meeting of shareholders. It contains example questions on topics that may be top-of-mind for shareholders, along with background information and suggested actions for management’s consideration.

• Webcast

  Conflict minerals - Next steps: An auditor's perspective - April 9, 2013
  

  Assurance services

  Conflict minerals compliance has quickly become one of the most pressing issues for both SEC and non-SEC registered companies. As we have spoken to a large number of companies regarding their conflict minerals implementation programs, we would like to share with you some observations and key takeaways.

• Charging forward: PwC’s 2012 electric vehicle study
  

  3/13/13 | Automotive

  This study was developed to provide a check-up on some of the major determining factors for the success of EVs in the near-mid-and long-term. The survey focuses on four key areas: infrastructure, pricing, geography and outlook.

• 10Minutes

  10Minutes on the remaking of utilities
  

  3/13/13 | Power & utilities

  Aside from billing matters and service calls, customers historically have had little interaction with their utility providers. So it stands to reason that customer engagement remains a hurdle for traditional utility companies.

• Finance Integration: Aligning the financial compass of a deal
  

  3/7/13 | Transaction services

  Integration success is critically dependent on an effective finance function to deliver business insight, help ensure compliance and controls, and create operational efficiencies for capturing deal value across the organization.

• IT Optimization: Navigating Fiscal Austerity
  

  3/7/13 | Public Sector Research Centre

  The Federal Government faces a situation similar to that of the private sector in the early 2000s. The question is whether Federal COOs, CFOs, and CIOs will wait for OMB to levy cuts on them or whether Federal executives will act to address the systemic drivers of IT expense so they are ready to respond to the inevitable round of forthcoming budget cuts.

• Brand: What's in a name? Careful consideration of brand valuation issues can improve deal reporting
  

  3/7/13 | Assurance services

  Mergers and acquisitions for retail and consumer product companies can be influenced by the brands involved in the transaction. Such "brand-rich" transactions can bring accounting complexities that requires close attention to the valuation and purchase accounting process.

• North American Automotive Supplier Supply Chain Performance Study
  

  3/6/13 | Automotive

  The survey focuses on how automotive suppliers achieve supply chain efficiency and effectiveness through current planning, sourcing, and delivery capabilities. The study analyzes overall supplier performance, across each segment.

• Management’s Discussion and Analysis (Insights from the investment community)
  

  3/5/13 | PwC Investor Resource Institute

  The MD&A requirements call for a discussion of: the historical financial results for the period covered by the financial statements (typically three years), liquidity, capital expenditures, off-balance sheet arrangements, contractual obligations, and known prospective information. They also encourage management to describe matters that are most significant in the company’s circumstances and to avoid boilerplate discussions.

• Webcast

  Maximizing the use of your system: Using SAP data to understand and optimize your processes webcast – April 9, 2013
  

  Risk Assurance

  PwC's Risk Assurance Group invites you to attend this webcast to find out what companies can do to enhance their business processes by using an approach to maximize the use of the SAP system.

• Webcast

  Why yesterday’s seller is unprepared in today’s changing divestiture market webcast – March 26, 2013
  

  Transaction services

  Divestiture activity remained brisk during 2012 driven by a continued desire by companies to generate cash, spin-off fast growing segments and exit underperforming or non-core assets. Companies that do the hard work up front to develop an articulated divestiture strategy supported by comprehensive and accurate company data are best positioned for long term success.

• 10Minutes

  10Minutes on shaping the boardroom agenda
  

  2/27/13 | Center for Board Governance

  This edition of 10Minutes outlines key points from PwC’s 2012 Annual Corporate Directors Survey that illustrate how boards are working to improve their oversight.

• 2013 US technology M&A insights
  

  2/27/13 | Transaction services

  While the pace and value of technology sector deals are expected to mimic that of 2012, the outlook for 2013 technology deals will focus on the new core of mobile, social, analytics and security.

• Beware of cliffs and waterfalls in renewable perspectives (Observations from the front lines)
  

  2/27/13 | US Capital Markets and Accounting Advisory Services

  Companies that structure renewable energy investments to allow investors to achieve returns through tax credits should also understand that the income statement impact of renewable energy investments can be particularly complex.

• Embedding cyber security into the energy ecosystem: An integrated approach to assessing cyber threats and protecting your assets
  

  2/25/13 | Energy & mining

  These days, the infrastructure of even the biggest, best-prepared organization is vulnerable to cyber attacks, which are persistent, well organized, constantly evolving — and often successful. This PwC publication explains how cyber crime can seriously damage brands, erode customer confidence, violate compliance mandates, and weaken the ability to generate revenue.

• 2013 US financial services M&A insights
  

  2/21/13 | Transaction services

  Financial services mergers & acquisitions (M&A) will face both uncertainty and opportunities in 2013 due to several factors including increased regulatory costs, depressed organic growth, and the greater availability of attractive financing.

• The cord-cutting debate and the role of second screen in TV, advertising and content distribution
  

  2/20/13 | Entertainment & media

  Television viewing trends are changing, which could impact TV network revenues and business models. Partnerships, new capabilities, and a strategy incorporating second screen technologies can be an important engine for growth.

• Shale oil: the next energy revolution
  

  2/14/13 | Energy & mining

  Shale oil could revolutionise the world’s energy markets over the next 20 years, resulting in lower oil prices, higher global GDP, changing geopolitics and shifting business models for oil and gas companies.

• Life insurance is “sold” and not “bought” – for how long? A perspective on direct-to-consumer life insurance
  

  2/14/13 | Financial Services Institute

  After decades of relying on agency distribution, life insurers are unprepared to keep up with changing consumer buying habits and behaviors. The number of life insurance agents continues to decline as more consumers turn to the Web for insurance. Insurers must adapt their go-to-market strategies toward direct distribution or risk losing market share.

• PwC's 5th Annual Digital IQ Survey: Digital Conversations and the C-suite
  

  2/14/13 | Advisory services

  How well do you weave technology into your organization? PwC's Digital IQ survey of 1,100 respondents from 12 countries can help you measure, innovate and create value.

• 10Minutes

  10Minutes on building the customer-centered organization
  

  2/13/13

  What does a customer-centered organization look like? What investments are needed to take you there, and what might that journey look like? This 10Minutes discusses these questions and how companies who focus on creating a customer-centered organization may reap real dividends.

• Webcast

  Dispelling the Myths of HR Predictive Analytics Webcast – March 20, 2013
  

  Human resource services

  This PwC Saratoga webcast focuses on how to dispel “myths” related to predictive analytics and discusses ways to help deploy predictive solutions to help you leverage valuable historic data that already exists in your systems and surveys.

• 2012 IPO Watch - Analysis and trends
  

  2/11/13 | Transaction services

  In a year highlighted by the much-anticipated Facebook IPO, the third-largest in US history, PwC analyzes the main IPO themes for 2012, a turnaround year.

• A winning field mobility deployment approach for power and utility companies
  

  2/8/13 | Power & utilities

  Mobile technology is changing the way that power and utility companies operate their businesses, from the job site to the back office. Utilities that successfully deploy mobility solutions achieve productivity improvements of 20% to 30%.

• North American power deals: Q4 2012 mergers & acquisitions report
  

  2/8/13 | Power & utilities

  Merger and acquisition activity revealed that six of the top 10 deals in the alternative energy sector, and deals valued $50 million or greater continued its upward trend in the 4th quarter of 2012. Find out more by reading this issue of Power Deals from PwC's US Power and Utilities practice.

• US Retail & Consumer M&A insights: 2012 year in review and 2013 outlook
  

  2/7/13 | Transaction services

  The review indicates that 2012 deal activity has been positive compared to 2011. We expect R&C deal activity will continue its positive momentum during 2013 as companies look to focus on avenues to grow core operations, expand their capabilities to execute across the rapidly developing omnichannel landscape, and increase their global footprint to access higher growth markets.

• Demystifying the online shopper: 10 myths of multichannel retailing
  

  2/7/13 | Retail & consumer

  According to a report from PwC, digital technology continues to reshape the way companies and consumers interact, but social media is not replacing the in-store shopping experience. Among the findings, 45 percent of consumers continue to shop in a physical store daily or weekly.

• FEI President and CEO’s 2013 Top Challenges For Financial Executives
  

  2/7/13

  Financial Executives International (FEI) presents the top challenges for financial executives for 2013. Among key challenges are financial reform, ICEFR, cybersecurity, U.S. deficit and debt, taxes, private company accounting, IFRS, FASB/SEC appointments, health care, etc.

• Capitalizing on the promise of Big Data
  

  2/7/13 | Advisory services

  This PwC paper focuses on how and why companies must get started exploring Big Data. Organizations that delay starting the Big Data journey risk being leapfrogged by more data-savvy competitors.

• Corporate Governance Series

  BoardroomDirect: Update on current board issues - January 2013
  

  2/7/13 | Center for Board Governance

  This issue of BoardroomDirect® covers PwC’s Key questions for board and audit committee members and 16th Annual Global CEO Survey, the need for directors to understand IT and social governance, the latest news on the 2013 proxy season, the new audit committee communication auditing standard, and the nomination of Mary Jo White as the next SEC chair.

• Top Insurance Industry Issues in 2013: Contingent business interruption (CBI) and principles based reserving (PBR)
  

  1/28/13 | Insurance

  In the wake of recent natural disasters, CBI has new approaches to modeling and risk assessment. Principles based reserving (PBR) for life products will require many insurers to take a fresh look at their systems, processes, data and governance for both pricing and valuation. read the first two sections of the 2013 edition of Top Issues, which PwC will release in its entirety in March.

• Corporate Governance Series

  To the point: Current issues for boards of directors - Winter 2013
  

  1/28/13 | Center for Board Governance

  The Winter 2013 focuses on what directors should know about (1) new guidance from the SEC and DOJ about the Foreign Corrupt Practices Act and (2) policy updates from the ISS on executive compensation, board response to proposals with majority shareholder support, and hedging of company stock. It also includes an article on what directors should understand about data security and the likelihood of a cyberattack on their company.

• HR Innovation - Winter 2012/2013 - The opportunities and obstacles facing employers in a post-health reform world
  

  1/27/13 | Human resource services

  HR Innovation offers advanced thinking about the challenges that should be uppermost on the minds and agendas of organizations and their Human Resources (HR) leaders. In this issue of HR Innovation, we focus on HR Transaction Effectiveness, and delve into what it takes to effectively navigate the maze of critical talent-based decisions that can support deal success, shorten the time to close, and boost value.

• Webcast

  Using non-traditional consideration to close the M&A value gap webcast – February 19, 2013
  

  Transaction services

  Dealmakers are increasingly using non-traditional forms of consideration to help facilitate negotiations and bridge value gaps on transactions. Learn about the trade-offs and the situations when different types of consideration are typically most beneficial.

• PwC 16th Annual CEO survey 2013
  

  1/23/13

  2013 is shaping up as a pivotal year. Short-term confidence in revenue growth is faltering for US-based CEOs, according to PwC's 16th Annual Global CEO Survey. Yet US CEOs are honing approaches to set the foundation for new growth. Discover where US CEOs see their opportunities and business challenges in 2013.

• 10Minutes

  10Minutes on supply chain flexibility
  

  1/23/13 | Advisory services

  This 10Minutes explores strategies companies can deploy to make their supply chains more agile and adaptable.

• 2012 US Family Business Survey, Playing their hand: US family businesses make their bid for the future
  

  1/17/13 | Private company services

  US family enterprises remain optimistic despite very real challenges ahead. They fully recognize that to thrive in a fast-evolving business landscape and still-uncertain economy, they’ll need to out-innovate their peers and seek new avenues of growth. That requires harnessing the right blend of entrepreneurship, talent, technology, and leadership. Our report discusses how family businesses are rising to the challenge and what they can do to improve their odds.

• Top health industry issues of 2013
  

  1/10/13 | Health Research Institute

  PwC's Health Research Institute's annual report on issues impacting the health industries in the coming year.

• An unsettled world: The changing world of cash equities and fixed income and how it is impacting asset managers and their service providers
  

  1/10/13 | Financial Services Institute

  The financial crisis and new capital and regulatory rules have forced asset managers to reduce fees and have increased the challenges for sell-side firms participating in the cash equities and fixed income execution to custody value chain. Find out how firms are changing their business models to adapt to these market changes.

• Talent mobility 2020 and beyond: A global view on talent issues
  

  1/9/13 | International assignment services

  Looking at the future of talent mobility in a globally connected world – what are the challenges HR will face in the next decade and beyond?

• Technology Forecast: Solving business problems with game-based design
  

  1/8/13 | Center for technology and innovation

  This issue of the Technology Forecast examines the wide range of video game design techniques that can be used in non-game environments for business benefit.

• Aviation perspectives: Airline mega-merger impact on the US domestic airline industry
  

  1/7/13 | Transportation and logistics

  PwC analyzed average US domestic airfares in 2005 to compare how they have changed in relation to labor costs and fuel costs to measure the impact of these economic indicators against an airline company's financial performance. Our latest report analyzes the impacts of recent mega-mergers on the US domestic airline industry.

• 10Minutes

  10Minutes on creating value from Global Business Services
  

  1/7/13 | Advisory services

  In 2013, company leaders are looking for value creation from their operations. To achieve this goal, organizations are moving beyond shared services and outsourcing to a Global Business Services (GBS) model. GBS helps provide those intangibles by focusing on customer needs and business strategy first and foremost.

• Taking control of FATCA: Building effective internal controls and certifying compliance
  

  1/4/13 | Financial services

  Foreign Account Tax Compliance Act (“FATCA”) was enacted as part of the Hiring to Restore Incentives (“HIRE”) Act. FATCA was enacted with a primary goal of providing the Internal Revenue Service (“IRS”) with an increased ability to detect US tax evaders concealing their assets in foreign accounts and investments.

• Webcast

  2013 tax rate increases - how will you address the impact on your compensation programs? – January 16, 2013
  

  Human resource services

  Now that the President and Congress have come to an agreement on tax rates, companies and executives can begin to craft compensation programs that address the higher income, capital gains and dividend tax rates on high earners. Please join us for a panel discussion on the issues and choices facing employers and executives for 2013 and beyond. 

• Corporate Governance Series

  BoardroomDirect: Update on current board issues - December 2012
  

  12/19/12 | Center for Board Governance

  This issue of BoardroomDirect® covers the relationship between the board and CIO regarding IT oversight, PwC's Our focus on audit quality report, the latest SEC whistleblower data, the SEC's leadership change and the release of a resource guide on the Foreign Corrupt Practices Act.

• Webcast

  Beyond the first 48 hours: From crisis response to long-term business continuity management – January 11, 2013
  

  Risk Assurance

  Find out what companies can do to be as prepared as possible for the next natural disaster or business interruption that impacts their organization. Join PwC for a complimentary webcast, which will compliment a new paper being released in early January on the importance of a comprehensive business continuity management (BCM) program.

• Corporate Governance Series

  Board Governance Series - Volume 22
  

  12/18/12 | Center for Board Governance

  This issue of the Corporate Board Member magazine series, by external corporate governance thought leaders on current issues impacting board and audit committee members, includes an interview with Mary Ann Cloyd, Leader of PwC's Center for Board Governance, on what directors need to know about conflict minerals. Other articles in this volume include compensation committee basics and dealing with cyber risk.

• Webcast

  Closing the access loop: effective techniques to manage segregations of duties and sensitive access – January 22, 2013
  

  Risk Assurance

  Many organizations are surprised and frustrated to learn that just implementing SAP GRC Access Risk Analysis does not resolve your SOD/SA issues. We hope you can join PwC for this webcast so that we can share ideas on how you can optimize your ruleset from both a compliance and risk perspective.

• M&A snapshot

  Financial risk management considerations in an acquisition (M&A snapshot)
  

  12/13/12 | Assurance services

  The acquisition of a business can have a significant impact on both the risk exposures and risk management strategies of the combined entity. In many cases, an acquirer’s financial risk exposure will increase as a result of the acquisition. However, there may be situations in which the acquiree’s operations reduce the acquirer’s current risk exposure. In any event, identifying potential changes in enterprise risks, creating an action plan to address them, and managing changes to risk management strategies post-acquisition are critical to developing short- and long-term solutions for integrating financial risk management considerations in an acquisition.

• Companies are announcing special dividends - consider impact on stock compensation accounting (HRS Insight)
  

  12/7/12 | Human resource services

  Companies announce special one-time cash dividends that will be made before the end of the year. Consider the impact on stock compensation accounting.

• Year-end actions may minimize the impact of tax rate increases
  

  12/6/12 | Human resource services

  Employers and employees can take steps before year-end to minimize the impact of the higher tax rates. Read this edition of HRS Insight.

• Mission control: Third-quarter 2012 aerospace & defense industry mergers and acquisitions analysis
  

  12/5/12 | Aerospace & defense

  Aerospace and defense merger and acquisition activity increased in value and volume in 2011. Large deal transactions contributed to the increase. The outlook for deal activity in 2012 is favorable as non-US companies increase their competitiveness .

• Webcast

  Compensation Planning for Potential 2013 Tax Rate Increases webcast - December 18, 2012
  

  Human resource services

  Even if the President and Congress agree to extend all Bush-era tax rates for 2013, taxes on higher income individuals will increase next year. Companies and executives can take actions now to accelerate income to 2012 to minimize the impact of the higher employee Medicare taxes effective in 2013. Companies can also consider changes to compensation programs for the future to minimize the impact of the higher tax rates. Please join us for a one hour webcast discussion on these topics.

• Game on: How information is changing the rules of insurance
  

  11/27/12 | Financial Services Institute

  Gaining an Information Advantage is no longer about generating insights. It is about making effective, efficient decisions and integrating information into everyday operations.

• Risk Resilience: Reckoning with a New Era of Threats
  

  11/27/12 | Private company services

  Companies that pursue growth must take on risk. The latest article in our Growing Your Business series for private companies looks at the top risks flagged by private companies, discussing how adopting less-traditional forms of risk management can keep shocks to the system from derailing corporate strategy and undermining growth.

• Trendsetter Barometer business outlook - Private-company revenue forecasts rise despite tempered optimism
  

  11/26/12 | Private company services

  PwC's quarterly Private Company Trendsetter Barometer tracks the business issues and best practices of privately held US growth businesses. This quarter's report indicates private companies increased their projected revenue growth rate for the next 12 months, despite ongoing uncertainty about the economy.

• A familiar foe: Combating a new wave of mortgage fraud
  

  11/23/12 | Consumer finance

  Mortgage fraud reports rose 31% in 2011, costing the industry $3 billion as fraudsters have changed their target from loan origination to default servicing, loan modifications, short sales, and property liquidations. Mortgage companies need to change their mortgage fraud prevention strategy.

• Competing for customer loyalty in media and communications markets: Consumer intelligence series
  

  11/20/12 | Entertainment & media

  Media and communications companies face the challenge of not only attracting but of keeping customers. While good value drives loyalty, customer service, honesty, and trust also contribute to brand allegiance. These qualities help media and communications companies attract and maintain customers and compete against start-ups and price-driven competitors.

• Webcast

  Deals webcast series: Navigating the complexities of joint ventures and business alliances – January 24, 2013
  

  Transaction services

  The globalization of business models and dramatic change in the way businesses operate and compete in today's economy have resulted in a shift in M&A strategy and execution. Increasingly, corporations and investors are going beyond the traditional acquisition/disposal model, using joint ventures and business alliances to achieve their business development objectives. Join us for this PwC webcast to learn how you can navigate these often complicated business models.

• Webcast

  Deals webcast series: Year-End M&A Outlook for 2013 – December 18, 2012
  

  Transaction services

  While uncertainty over the global economic environment and volatile equity markets significantly slowed U.S. deal volume earlier in the year, an uptick in activity during the end of the second quarter and through the third quarter, in conjunction with an active pipeline, indicated the M&A market may be regaining momentum halfway through the year. Watch this PwC webcast to learn the current state of play in the US, the trends impacting dealmaking, and what we envision the deal market could look like in 2013.

• Experience radar: 2013, US Retail Banking
  

  11/15/12 | Advisory services

  Despite many threats to profitability, retail banks have rich opportunities for growth. Customers will pay for banking experiences they value. The challenge lies in delighting customers through experiences they value rather than exhausting resources on offerings they ignore.

• Cleantech MoneyTree™ Report: Q3 2012 Venture funding summary
  

  11/15/12 | Technology

  Cleantech investment, at $791 million, declined by 20% in Q3 2012 compared to the second quarter, a rate similar to that of overall venture investment. Deal volume remained the same on a quarter-to-quarter basis but volume of activity on a year-over-year basis saw a decrease of 33 percent from 86 deals in the third quarter of 2011 to 58 deals in the third quarter of 2012.

• US Technology M&A insights: Q3 2012
  

  11/11/12 | Transaction services

  Once bolstered by a series of mega-deals in excess of $10 billion, technology deal value declined in the third quarter and volume remained flat. Smaller IP deals and acquisitions continued while larger technology players remained on the acquisition sideline to focus on their internal operations after substantial consolidation in preceding quarters.

• Health reform re-elected: ACA implementation in tough fiscal times
  

  11/10/12 | Health Research Institute

  What will the impact of the US presidential election be on the cost of providing healthcare for your business? In our latest report, PwC's Health Research Institute provides a roadmap of the many changes headed your way, and offers a roadmap on how to sidestep any obstacles implementation may toss your way

• Successful integrations: Mergers and integrations in consumer finance companies
  

  11/9/12 | Consumer finance

  Merger and acquisition activity in consumer finance has increased due to regulatory scrutiny, higher capital costs, uncertainty over government sponsored entity (GSE) reform, and general market changes. Consumer finance companies should assess their integration plans while keeping the associated risks and opportunities top of mind.

• Retailing 2020: Winning in a polarized world
  

  11/9/12 | Retail & consumer

  Retailing 2020: Winning in a polarized world identifies economic drivers that will shape the future US retail landscape and success factors winning retailers and suppliers will likely need to manage to drive growth in the retail landscape of 2020.

• Global State of Information Security® Survey (GISS): Retail and consumer responses
  

  11/9/12 | Retail & consumer

  While tight budgets have forestalled updates to Security programs, many Retail & Consumer Products (R&C) respondents are confident they’re winning the game. But the rules—and the players—have changed. With 1,196 US respondents, this brief R&C Insights document covers industry specific results of the Global State of Information Security® Survey 2013.

• How digital mail can reduce customer communication costs
  

  11/8/12 | Banking & capital markets

  This point-of-view will help companies better understand the cost benefits to using digital mail and how it may impact the customer experience.

• US Retail & Consumer M&A insights: Q3 2012 update
  

  11/7/12 | Transaction services

  US Retail & Consumer M&A insights: Q3 2012 update. Deal activity in the R&C sector declined from recent highs in Q2; however, the overall trend remains positive to the prior year.

• HR Innovation - Fall 2012
  

  11/4/12 | Human resource services

  HR Transaction Effectiveness - how do you navigate the maze of critical talent-based decisions that can support deal success? In this issue of HR Innovation, we explore the potential value of mergers, acquisitions, dispositions, joint ventures, and other deals.

• Family Business Survey 2012 - Family Firm: A resilient model for the 21st century
  

  11/3/12 | Private company services

  This PwC survey highlights the significant contribution family businesses bring to economies and communities around the world. We discovered how family businesses build solid foundations for growth, the challenges they face and, importantly, what the future holds.

• 2012 Global equity incentives survey
  

  11/3/12 | Human resource services

  PwC and the National Association of Stock Plan Professionals (NASPP) have released the 2012 Global Equity Incentives Survey (GEIS): “Back to the Basics” - Executive Summary. Results from the 2012 GEIS clearly indicate that the same drivers remain, although it is interesting to see how the same drivers play out in different environments. The nuances of the changes from 2011 to 2012 certainly indicate that companies are growing increasingly comfortable doing business on a global basis and taking on risk with doing business globally.

• Opportunity calls: An update on the evolution of mobile payments
  

  11/2/12 | Banking & capital markets

  This point-of-view discusses the four themes that we have identified that impact the evolution of mobile payments and shape how players should respond.

• 10Minutes

  10Minutes on environmental and social risk
  

  11/2/12 | Sustainable business solutions

  Environmental and social issues are posing greater commercial risks than ever. In this 10Minutes we'll explore what's changing and how companies can take a more forward-looking risk approach.

• Changing the game - Key findings from The Global State of Information Security® Survey 2013
  

  11/1/12 | Advisory services

  The Global State of Information Security® Survey 2013, a study by PwC, CIO Magazine and CSO Magazine examines recent developments and key issues in the world of information security.

• Manufacturing Barometer: Business outlook report - October 2012
  

  10/27/12 | Industrial products

  Manufacturing Barometer is PwC's quarterly survey of US-based executives in large, multinational industrial manufacturing businesses. Despite continued uncertainty regarding the prospects of both the US and global economies, the majority of US industrial manufacturers remain positive regarding the overall revenue outlook for the next 12 months.

• PwC mutual fund directors roundtable 2012 highlights
  

  10/22/12 | Asset management

  PwC invited independent directors from the boards of mutual fund complexes to discuss issues facing the industry, including new and forthcoming regulations, adopting leading-edge practices in risk management and valuation, conducting effective contract review processes and improving the effectiveness of boards.

• Innovation imperative: Keeping your company relevant
  

  10/17/12 | Private company services

  In today’s world of emerging technologies, emerging markets, and emerging consumer demands, companies must emerge too — out of old molds and into new ones — if they are to survive and thrive. Read about why 75% of US private companies are prioritizing innovation, with growth as their top objective.

• 9 new rules of IT strategy for asset management
  

  10/10/12 | Asset management

  The asset management industry is experiencing structural change driven by investor preferences, pricing pressure and uncertain markets which introduce the risk of misalignment between business and IT strategy.

• 10Minutes

  10Minutes on talent priorities
  

  10/5/12 | Human resource services

  Talent continues to top the list of executive concerns. Company leaders are focusing on how talent can help them achieve the following four strategic priorities: power growth, realize ROI, manage risk, and enable transformation.

• 10Minutes

  10Minutes on US manufacturing resurgence
  

  10/4/12 | Industrial products

  Signs point to a potential surge in domestic manufacturing, and US companies are carefully watching seven key factors that are impacting the trend. They also need to consider what a potential move or expansion of manufacturing facilities to the US could mean for all aspects of their business.

• PwC US Says IPO Market Recovers from Summer Doldrums
  

  10/2/12 | Transaction services

  The Second Largest U.S. IPO of 2012, Strong Equities Markets, Healthy Number of Companies Entering Registration Creates Optimism for U.S. IPO Market

• Too important to fail: Insurance company enterprise risk and capital management capabilities
  

  9/28/12 | Financial Services Institute

  Regulatory changes present an opportunity for property and casualty (P&C) and life insurance companies to reexamine and risk management strategies, processes, and infrastructures for measuring performance and analyzing risk.

• Automotive M&A Insights - European debt crisis casts shadow on global M&A but also presents a unique window of opportunity
  

  9/20/12 | Automotive

  This PwC report examines activities in M&A throughout the Automotive sector in the first half of 2012.

• Consolidation in the Global Automotive Supply Industry 2012
  

  9/20/12 | Automotive

  This PwC study looks at the ability and willingness of global automotive suppliers to acquire other suppliers.

• IRS provides guidance needed by employers to comply with Affordable Care Act
  

  9/13/12 | Human resource services

  IRS recently released guidance that addresses some of the very technical details employers must deal with as they implement the Affordable Care Act (ACA).

• A homecoming for US manufacturing? Why a resurgence in US manufacturing may be the next big bet
  

  9/12/12 | Industrial products

  The manufacturing sector in the US is rebounding. Factors that could impact reshoring decisions include labor, materials, transportation/energy costs, market demand, the availability of talent and capital, tax rates, and currency fluctuations.

• Global Technology Scorecard
  

  9/11/12 | Technology

  Global Technology Scorecard is a PwC analysis and benchmark of top technology companies. The Scorecard cross-compares company quarterly and annual performance and revenues. We also offer a deeper dive into data through our online charting tool allowing you to get up close to raw statistics and manipulate which companies you'd like to compare and benchmark against .

• APEC 2012 CEO Summit: Asia Pacific business economic opportunities and challenges
  

  9/7/12

  The APEC Summit provides opportunity for dialogue between business and government on key trends and issues for member countries. Our report summarizes a survey of regional CEOs .

• Paying lump sums to current retirees may reduce volatility risk in pension plans
  

  9/3/12 | Human resource services

  Recent press reports have described the efforts of two large companies with significant pension obligations to "de-risk" defined benefit pension plans by offering retirees in pay status a one-time opportunity to receive a lump sum payment in lieu of continuing annuity payments. The companies are seeking to reduce the volatility of future pension obligations for both funding and financial statement purposes. The IRS recently issued private letter rulings to each company confirming that offering a one-time opportunity for a lump sum payment to individuals who are currently receiving annuity payments does not violate the requirements for required minimum payments under the Internal Revenue Code.

• Current Developments for mutual fund audit committees: June 30, 2012
  

  8/30/12 | Asset management

  This edition of mutual fund audit committee current developments highlights non-agency residential mortgage-backed securities, changes to consolidation as outcome of proposed entity definitions, and FATCA implementation updates.

• Missing the forest for the trees? Adapting underwriting intensity to boost insurance property and casualty sales
  

  8/30/12 | Financial Services Institute

  Missing the forest for the trees? Adapting underwriting intensity to boost insurance property and casualty sales

• Cleantech MoneyTree™ Report: Q2 2012 Venture funding summary
  

  8/22/12 | Technology

  Venture capitalists invested $1.0 billion in 55 Cleantech deals during the second quarter of 2012, according to findings from the MoneyTree™ Report. Cleantech funding declined 11 percent and deals were down 42 percent compared to the second quarter of 2011.

• Intersections: Q2 2012
  

  8/20/12 | Industrial products

  Merger and acquisition activity in the transportation and logistics industry showed signs of remaining on pace to exceed 2011 deal value. Prospects for mergers and acquisitions look promising for the second half of the year.

• Assembling value: Q2 2012
  

  8/20/12 | Industrial products

  Second quarter merger and acquisition activity in the industrial manufacturing sector remained weak as demand continues to lessen due to the EU crisis. Financial investors are waiting for better clarity on growth prospects in the sector. Divestitures continue to drive M&A activity.

• Chemical compounds: Q2 2012
  

  8/20/12 | Industrial products

  Chemical industry merger and acquisition deal volume improved slightly during the second quarter while deal value declined due to a decrease in large deals. The global economy continued to slow deal activity in the Eurozone, China, and India.

• Accounting considerations for the retirement benefit of Venezuela's new labor law
  

  8/20/12 | Human resource services

  On May 7, 2012, a new Venezuelan Labor Law, the Organic Law of Work and Workers, came into effect. The law creates job stability, except for terminations for due cause, and expands an employee's benefits, including the employee's year-end bonus and vacation bonus payments, maternity leave, and seniority premium payment benefits.

• PwC Survey of Global Mobility Policies
  

  8/17/12 | Human resource services

  Policy benchmarking is the primary springboard to achieving a more competitive profile in your market, greater success in managing your mobile population, and ultimately, better financial results for your organization.

• Mission control: Global aerospace & defense industry M&A analysis: Q2 2012
  

  8/15/12 | Aerospace & defense

  PwC's quarterly analysis of global merger and acquisition (M&A) activity in the aerospace & defense (A&D) industry provides an overview of Q2 M&A results, significant drivers of these results, and expectations of deal activity in future quarters. Overall activity in the sector recovered during the second quarter of the year, after a lackluster first quarter. Additionally, US participation in M&A decreased and the balance of deal making shifted more toward emerging markets, in particular the BRICs.

• Which Markets? A guide for companies considering a listing in New York, London or Hong Kong
  

  8/15/12 | Transaction services

  Guide for companies considering initial equity listing in New York, London or Hong Kong

• CFPB Issues New Mortgage Proposals: Analysis and Next Steps
  

  8/14/12 | Financial services regulatory practice

  August 2012 - On July 9, 2012, the Consumer Financial Protection Bureau issued two Notices of Proposed Rulemaking to implement key residential mortgage reforms of the Dodd-Frank Act. We briefly describe these proposals – which total almost 1400 pages combined.

• Uncovering blind spots in deal valuations
  

  8/13/12 | Transaction services

  Successful deal making requires a focus on the relationship between risk and return but potential blind spots can affect the expected value from an acquisition. This publication discusses how enhanced diligence on valuation issues can improve the price assessment against intrinsic value and reduce the risk of overpaying for targets.

• Uncovering blind spots in deal valuations
  

  8/13/12 | Assurance services

  Successful deal making requires a focus on the relationship between risk and return but potential blind spots can affect the expected value from an acquisition. This publication discusses how enhanced diligence on valuation issues can improve the price assessment against intrinsic value and reduce the risk of overpaying for targets.

• Value chain maturity: Focus on commercial aviation spares forecasting best practices
  

  8/9/12 | Aerospace & defense

  With an asset and working capital intense environment, the ability of companies to react to a changing demand is paramount for continued growth and customer satisfaction. PwC has identified opportunities to incorporate leading practices into commercial aviation spares forecasting.

• Insights and Trends: Current Portfolio, Programme, and Project Management Practices
  

  8/6/12 | Public Sector Research Centre

  The data from the 2012 edition of the survey to help identify correlations between Project Management (PM) and organizational success within five key performance indicators (delivering projects on time, within budget, to scope, to quality standards, and with the intended business benefits).

• A new D-day: Dodd-Frank swaps and swap dealer registration begins October 12, 2012 - or does it?
  

  8/5/12 | Financial services regulatory practice

  This FS Regulatory Brief discusses the registration deadline issue in broad terms. It explores the ramifications that different dealer registration deadlines will have on sell- and buy-side firms, including on the start of swap data reporting. Additionally, there are updated timelines showing the key compliance dates for US swap dealers and foreign swap dealers.

• Test your organization's approach to deploying capital efficiently
  

  8/2/12 | Assurance services

  Organizations that use project portfolio management (PPM) for capital budgeting may be surprised to learn how their efforts are falling short of true optimization. PwC's online diagnostic survey tests your Project Portfolio Optimization "maturity level" by benchmarking your approach to project prioritization and capital deployment against winning practices. Complete the diagnostic to receive ideas on how you may be able to deploy capital more efficiently.

• Global Green Policy Insights
  

  8/1/12 | Public Sector Research Centre

  Global Green Policy Insights is a bimonthly update on the latest developments in environmental taxes, regulations and other ‘green’ policies around the world.

• People Performance: How CFOs can build the bench strength they need today . . . and tomorrow
  

  8/1/12 | Advisory services

  People Performance: How CFOs can build the bench strength they need today . . . and tomorrow

• Global Healthcare Deals Quarterly: Emerging markets grasp even greater share of healthcare M&A; Brazil is fertile ground for mHealth technology
  

  8/1/12 | Healthcare

  What are the recent investment trends and opportunities in global healthcare markets and what regions are likely to draw future merger and acquisition activity? Our 2Q 2012 edition focuses on the rapid pace of M&A activity in the key healthcare M&A emerging markets of Brazil and China.

• Banking industry reform - a new equilibrium
  

  7/30/12 | Banking & capital markets

  This PwC paper discusses the recent reform and how the banking industry is responding − via recapitalisation, restructuring, reform, etc − as well as renewing their strategies with the investors, communities and customers they serve.

• Private Student Loans: An analysis of the Consumer Financial Protection Bureau and Department of Education report on the Private Student Lending Industry
  

  7/30/12 | Consumer finance

  This report highlights shortcomings in the practices of the Private Student Lending (PSL) industry leading up to the 2008 financial crisis and changes since then. PSL lenders are encouraged to focus on better underwriting, loss mitigation options, and increasing transparency.

• What employers need to know about medical loss ratio rebates
  

  7/30/12 | Human resource services

  Sponsors of insured group health plans may soon be receiving rebates of premiums paid in 2011 from the plan's insurance carrier as required under healthcare reform. To the extent that employees are entitled to all or a portion of the rebates, employers must also determine the appropriate tax treatment for any resultant cash rebates or premium holidays provided to employees. The rules give employers flexibility in deciding how to use the rebate attributable to participant contributions -- to provide a premium holiday or pay it directly to participants.

• 10Minutes

  10Minutes on the Eurozone sovereign debt crisis
  

  7/30/12 | Advisory services

  As Europe continues to grapple with sovereign debt problems, austerity measures, and recession, the Eurozone is changing and will likely emerge from the ongoing crisis looking quite different from the one we know today. Because the world is so interconnected, virtually every company will be affected and needs to figure out the impact on their companies worldwide - from strategy and operations to execution - and start preparing now.

• Employer rules for withholding the new 0.9% Medicare tax
  

  7/26/12 | Human resource services

  Beginning in 2013, an additional 0.9% Medicare tax is imposed on individuals who receive wages over $200,000 ($250,000 in the case of a joint return, or $125,000 in the case of a married taxpayer filing separately). When added to the current 1.45% employee portion of the Medicare tax, a high-income taxpayer's wages will be subject to a 2.35% Medicare tax on wages above the threshold.

• Mobile Innovations Forecast: Mobile digital changes and trends
  

  7/25/12 | Technology

  PwC's Mobile Innovations Forecast a four-part framework for analyzing and understanding mobile innovation using enabling technologies, new technological capabilities, new use cases and new business models.

• G-SIIs vs. G-SIFIs: Lines blur between insurance and banking
  

  7/25/12 | Financial services regulatory practice

  July 2012 - As a part of a global initiative to help prevent a repeat of the 2008 financial crisis and reduce the threat posed by global systemically important financial institutions, the International Association of Insurance Supervisors has released its proposed assessment methodology for the identification of global systemically important insurers.

• Resilience: Sustaining the supply chain
  

  7/24/12 | Sustainable business solutions

  Companies need to protect the integrity of their supply chains to avoid damage to their reputations. In this report, we outline strategies for environmental and social issues in the supply chain. A resilient supply chain requires combining both ‘play not to lose’ and ‘play to win’ strategies.

• Clearing the way: 2012 Outlook for telecom network decommissioning
  

  7/23/12 | Communications

  Telecom operators continue to upgrade their network technologies to meet consumer demand while maintaining multiple generations of different technologies. A PwC study found that many have begun to decommission legacy networks or are working on such a strategy.

• Brand enhancement: The ‘hidden’ benefit of implementing food chain visibility
  

  7/23/12 | Advisory services

  Food Safety Modernization Act (FSMA) is broad, upon full implementation, it will effectively require food companies to possess the capability to track ingredients and to verify production processes as items pass through the value chain from field and farm to final consumer. FSMA, the bill expands the FDA’s focus from responding to outbreaks after-the-fact to preventing them before they happen. It allows the FDA oversight on how foods are grown, harvested, and processed and grants the agency new authority to issue mandatory recalls when outbreaks of food-borne illness are suspected.

• From black box to open book: Hedge fund trust and transparency
  

  7/20/12 | Asset management

  US hedge funds have enhanced transparency, controls and infrastructure, gaining the trust of institutional investors. Across the hedge fund value chain, a new framework is emerging that is improving investor protection that is still in process.

• Entertainment & Media asset valuation in the Digital Age
  

  7/20/12 | Transaction services

  PwC believes that the traditional methods employed to value intangible E&M assets — while still valid — may ultimately need to evolve in the interest of improved reporting. This new publication, Why Entertainment and Media companies should reassess asset valuation in the Digital Age, discusses some timely valuation issues for E&M companies

• US Basel III Regulatory Capital Regime and Market Risk Final Rule - July 2012
  

  7/20/12 | Financial services regulatory practice

  July 2012 - The three federal banking agencies released three notices of proposed rulemaking that will revise regulatory capital rules for US banking organizations and align them with the Basel III capital standards that were issued in December 2010 and subsequently updated in 2011 (Basel III).

• US Technology M&A insights: Q2 2012
  

  7/20/12 | Technology

  The continued decline in traditional mergers and acquisitions in the technology industry supports the trend of consortium-based minority investments and patent acquisitions. Deal activity will continue to be driven by divestitures and focusing on core business revenue generators.

• Entertainment & Media asset valuation in the Digital Age
  

  7/20/12 | Transaction services

  PwC believes that the traditional methods employed to value intangible E&M assets — while still valid — may ultimately need to evolve in the interest of improved reporting. This new publication, Why Entertainment and Media companies should reassess asset valuation in the Digital Age, discusses some timely valuation issues for E&M companies

• Trendsetter Barometer: Business outlook report - Optimism about US economy bounces back for private companies
  

  7/19/12 | Private company services

  This PwC publication tracks the business issues and best practices of privately held US growth businesses. It incorporates the views of 240 chief executive officers (CEOs/CFOs): 135 from companies in the product sector and 105 in the service sector, averaging $352 million in enterprise revenue/sales, and including large, $500M-plus private companies.

• HR Innovation - Summer 2012
  

  7/19/12 | Human resource services

  Leading organizations are utilizing human capital metrics, surveys, and predictive analytics to bring workforce insights out of the shadows and to draw a vivid profile of everything from workforce trends, patterns, and motivations to operational and HR cost drivers and organizational assets. Today's expectations are high. But HR today has access to a suite of analytical tools like never before - analyses that can help us enable our enterprise assets and inform the C-suite with high-performance, high-level, and highly effective perspectives and insights. In this edition of HR Innovation, we'll take you on a journey through the ins and outs of workforce analytics and give you a good view into the challenges and triumphs that await..

• Dealmakers in Pursuit of Strategic M&A Opportunities, Says PwC
  

  7/18/12 | Transaction services

  While uncertainty over the global economic environment and volatile equity markets significantly slowed U.S. deal volume earlier in the year, an uptick in activity during the end of the second quarter, in conjunction with an active pipeline, indicates the M&A market is regaining momentum, according to PwC US.

• Technology Forecast: The business value of APIs
  

  7/18/12 | Center for technology and innovation

  Examining how enterprises can engage with the challenges and opportunities stemming from SMAC trends by scaling integrations and participating in expanding digital ecosystems.

• The Tipping Point: Swap Product Definitions Finalized
  

  7/17/12 | Financial services regulatory practice

  The CFTC and SEC released final definitions of what is a 'swap' or 'security-based swap' under the Dodd-Frank Act. This FS Regulatory Brief discusses the projected timing for swap dealers (and major swap participants) to comply with the CFTC's regulation of swaps.

• Fortifying your defenses - The role of internal audit in assuring data security and privacy
  

  7/16/12 | Internal audit services

  Companies should construct three lines of defense, with internal audit playing a critical role in providing assurance around data security and privacy controls and practices.

• Podcast

  Podcast: Key developments related to bribery and corruption issues in companies
  

  Assurance services

  The second quarter 2012 'Current Accounting and Reporting Developments' webcast held on June 20, 2012 included a discussion by PwC's Don Keller on key considerations related to bribery and corruption issues in companies. This segment of the webcast is now available for podcast download.

• US real estate insights: June 2012
  

  7/12/12 | Real estate

  In the US Real Estate market, there is revived interest in industrial assets and investment properties, and the ownership profile of public lodging REITs.

• Extraterritorial derivatives guidance proposed by CFTC: More analysis required, impact unclear
  

  7/9/12 | Financial services regulatory practice

  July 2012 - On June 29, 2012, the CFTC released its much anticipated proposed cross-border guidance to interpret when Dodd-Frank Act derivatives regulations reach beyond US shores. It also released a proposed exemptive order that would grant temporary relief from compliance dates for certain regulations.

• Implications of the US Supreme Court ruling on healthcare
  

  7/2/12 | Health Research Institute

  This PricewaterhouseCoopers' Health Research Institute report comments on the implications of the US Supreme Court ruling on healthcare

• Congress passes pension funding relief and increases PBGC premiums
  

  7/2/12 | Human resource services

  Congress has passed the Moving Ahead for Progress in the 21st Century Act ("MAP-21"), funding highway transportation projects and extending student loan interest rates. Significant changes for employer-sponsored defined benefit pension plans are included in the legislation as revenue raisers.

• Issues for employers following Supreme Court ACA decision
  

  7/2/12 | Human resource services

  A divided Supreme Court has ruled that the requirement under the Affordable Care Act (ACA) that all Americans have health insurance is a constitutional exercise of the Congress's power to tax.

• Stability in volatile times
  

  6/29/12 | Advisory services

  This PwC paper looks at infrastructure investment activity and trends in the US in 2010 and 2011, as well as a look ahead to the prospects for deals in 2012 and beyond.

• After Strong Start to 2012, IPO Market Sees Pullback, PwC Says
  

  6/27/12 | Transaction services

  Following very healthy levels of IPO activity during the first five months of the year, the number of IPO pricings slowed in mid-May, according to PwC US. Overall, the number of U.S. IPOs in the second quarter of 2012 declined to 27, from 44 in the first quarter.

• Reaching the connected consumer: Best practices in advertising effectiveness
  

  6/27/12 | Retail & consumer

  Retail companies are entering new markets to communicate their brand stories ― but they will have to alter their advertising strategies connect with technologically savvy consumers.

• Re-energizing Finance: The Organization Challenge
  

  6/22/12 | Advisory services

  In this series of white papers, PwC and faculty at Wharton focus on how CFOs can build topperforming finance teams. Topics include attracting and motivating the right talent; leveraging all parts of the finance organization; and what it means to be a high-performance CFO today.

• Deal or no deal: Methods, processes, and models for the new M&A environment
  

  6/20/12 | Financial Services Institute

  Consolidation in banking, insurance, and asset management impact profitability and drive the need for scale while economic risk is high. Alternative approaches are available for buyers and sellers in all deal environments.

• 2012 Financial Performance Report: Profitable growth: Driving the demand chain
  

  6/15/12 | Retail & consumer

  The Financial Performance Report from PwC and the Grocery Manufacturers Association provides benchmarking information for more than 100 food and beverage product manufacturers, over 60 retailers, and gives insights on the demand chain where future investment will be needed.

• Asset gain or drain ― Are you making the right enterprise asset management decisions?
  

  6/13/12 | Power & utilities

  More than 40 senior executives and experts from 14 different countries gathered in May 2012 in Rome, Italy for PwC’s roundtable on the enterprise asset management (EAM) challenges facing power and utilities companies. Participants were drawn from different parts of the gas and electricity industry as well as from PwC. Our report summarises the discussions during the event.

• 23A revisited: Significant changes to affiliate transaction rules are coming
  

  6/11/12 | Financial services regulatory practice

  June 2012 - This PwC FS Regulatory Brief is a summary of the changes made by Dodd-Frank to bank affiliate transaction rules, the status of regulatory efforts, what banks can do to assess its impact and related issues.

• Strategic portfolio management
  

  6/8/12 | Advisory services

  As businesses gear up for growth, many find they are hobbled by inadequate portfolio management (PM) practices and resources. Some businesses, for instance, invest significant capital spending on programs and portfolios that do not directly align with strategic corporate objectives. Others struggle to balance risk with the opportunities required to achieve these objectives.

• 401(k) plan fee case has broad implications for plan sponsors
  

  6/8/12 | Human resource services

  In Ronald Tussey v. ABB, Inc., the US District Court for the Western District of Missouri ruled against a plan sponsor, the plan committees and members and the plans' trustee and administrator for breaching their fiduciary duties toward the plan participants by not monitoring recordkeeping costs, failing to negotiate rebates for the plan, and other fiduciary breaches. The plaintiffs were awarded damages of $35.2 million (on plan assets of approximately $1.4 billion).

• Emerging mHealth: Paths for growth
  

  6/7/12 | Pharmaceuticals & life science

  PwC report shows developed and emerging markets see mHealth's potential to transform healthcare innovation, but resistance to change could be a barrier.

• Grow a tree for ten years; grow men for a hundred: How private banks can nurture human talent to prosper in China
  

  6/7/12 | Financial Services Institute

  For private banks in China, managing and deploying talent causes retention problems and increases the demand for outside hiring of both experienced and entry-level talent. The ability for private banks in China to expand their client base depends in part on an organization's flexibility to meet differing client needs based on demographics, wealth tier, and preferences. Equally important is developing a team-based approach to building relationships with heirs and building close relationships with the next generation.

• HRS provides guidance on the $2,500 annual limit for FSAs
  

  6/7/12 | Human resource services

  The IRS recently released Notice 2012-40 providing guidance regarding implementation of the new $2,500 annual limit on employees' elective salary reduction contributions to healthcare flexible spending arrangements, which was added to the Code by the Affordable Care Act of 2010. For more information, read this edition of HRS insight.

• Mine - The growing disconnect
  

  6/5/12 | Energy & mining

  The global mining industry is facing a growing disconnect as despite record profits for the world’s 40 biggest miners in 2011 thanks to high commodity prices, investors proved fickle, demanding greater capital discipline and increased shareholder returns.

• Intersections: Transportation and logistics industry merger & acquisitions
  

  5/31/12 | Industrial products

  This edition of PwC's quarterly analysis of global M&A activity in the transportation & logistics industry reveals that the number of deals announced during the first quarter is on par with the previous quarter; however there has been a big jump in total and average deal values. This is mainly due to five mega-deals announced this quarter, defined as announcements with a disclosed value of at least $1 billion. There were 11 total mega-deals announced last year.

• Global Healthcare Deals Quarterly: Invest in an evolving global hospital market
  

  5/31/12 | Healthcare

  What are the recent investment trends and opportunities in global healthcare markets and what regions are likely to draw future merger and acquisition activity? Our 1Q 2012 edition focuses on investments in the evolving global hospital sector. Global deals activity has gotten off to a slow start in 2012, with softer volumes and smaller deal sizes reflecting continued economic uncertainty in global markets.

• Dynamic analytics for enhanced business decision making in the entertainment industry
  

  5/30/12 | Entertainment & media

  Analytics are used increasingly throughout the Entertainment and Media (E&M) industry. This paper presents a proposed structure for a successful analytics project and focuses on simulation modeling.

• The Southeast Asian tigers roar again: this time for real
  

  5/30/12 | Advisory services

  As advanced economies continue to limp out of the global recession, Southeast Asia is a rising star of the global market. The region is led by its five fastest-growing countries: Indonesia, Malaysia, the Philippines, Thailand, and Vietnam.

• PwC's 2012 Health and well-being touchstone survey executive summary
  

  5/30/12 | Human resource services

  PwC is pleased to announce the availability of our 2012 Health and Well-Being Touchstone survey. The 2012 survey data contains detailed benefits information provided by approximately 1400 participating companies in 34 different industries across the nation.

• 2012: The revenue is not coming back: It's time to manage costs differently
  

  5/23/12 | Financial Services Institute

  Traditional revenue generators are not growing to overcome new capital and regulatory requirements. Financial institutions are implementing continuous expense management programs to focus on efficiency in budgeting and reporting systems.

• Executing a successful listing: Markets for Oil & Gas
  

  5/22/12 | Energy & mining

  An up-to-date overview of different financial markets and how they serve the oil and gas

• US Technology M&A insights: Q1 2012
  

  5/21/12 | Technology

  PwC's quarterly update discusses how technology businesses continue to lead other sectors in US merger and acquisition activity, generating $28.9 billion of deal value in the quarter despite lower deal volume. Innovation and time to market will continue to fuel technology deals as companies race to stay ahead of their competitors.

• Expense Practices for Private Fund Advisers
  

  5/18/12 | Financial services regulatory practice

  May 2012 - This FS Regulatory brief provides important information to assist hedge fund and private equity fund advisers in understanding the general risks around expense practices, and creating and maintaining a sound control framework to address those risks.

• Mission control: Q1 2012
  

  5/18/12 | Aerospace & defense

  PwC's quarterly analysis of global merger and acquisition (M&A) activity in the aerospace & defense (A&D) industry reports that deal activity slowed this quarter from the robust level of 2011. While the overall level of deals declined significantly, we believe that there are a multitude of potential drivers of M&A activity in 2012 that could lead to an increase in deal activity for the remainder of the year.

• Sustainability valuation: An oxymoron?
  

  5/16/12 | Sustainable business solutions

  Considering both direct and indirect valuation methods helps quantify sustainability's value and the impact it makes for shareholders.

• Medical cost trend: Behind the numbers, 2013
  

  5/15/12 | Health Research Institute

  Healthcare spending in the United States is expected to grow at a historically low rate of 7.5 percent next year, according to the annual Behind the numbers report on medical cost trend, published by PwC Health Research Institute. More than half of the employers surveyed are considering increasing employees' share of health benefit cost and expanding health and wellness programs in 2013.

• Trendsetter Barometer business outlook - Optimism and revenue forecasts dip for private companies, but not precipitously
  

  5/15/12 | Private company services

  Private companies' optimism about the US and world economies took another steep dive, reaching levels not seen since the early days of the recession. This time, however, uncertainty prevails, with roughly half of Trendsetter executives voicing that sentiment, compared with about one-quarter voicing outright pessimism, and revenue projections remain strong.

• Assembling value: First-quarter 2012 industrial manufacturing industry mergers and acquisitions analysis
  

  5/14/12 | Industrial products

  PwC's quarterly analysis of global M&A activity in the industrial manufacturing industry reports that in this quarter deal totals remain subdued with fears of the direction of global manufacturing. At the same time, the US leads the activity as companies pull out of Europe and China's manufacturing growth slows.

• Human Resources Transformation: Is it driving business performance?
  

  5/14/12 | Advisory services

  As companies embrace globalization, technology, and competitive pressures, local labor markets are rapidly evolving and changing—and the skill shortages are pushing human resources into the front lines of acquiring, developing, and retaining talent.

• The Volcker Rule: How much faith is good faith?
  

  5/14/12 | Financial services regulatory practice

  May 2012 - The Federal Reserve Board of Governors released a policy statement intending to clarify expectations for covered banking entities regarding the Volcker Rule. What constitutes “good faith” efforts toward compliance is unclear. The largest banks have been undertaking a “good faith” approach to Volcker since the passage of Dodd-Frank.

• Cleaning up corruption
  

  5/14/12 | Forensic services

  Companies with a global footprint, especially those expanding into new and unfamiliar territories, would be remiss if anti-corruption compliance wasn’t moved closer to the top of their priority list. The elements of a successful anti-corruption strategy start with a corporate-wide framework which should evaluate and address all of the entity's vulnerabilities. It is essential that a risk assessment be performed to identify areas of potential risk -- in all geographic regions, industry sectors, and lines of business.

• Breaking up is hard to do: The eurozone crisis - possible implications and contingency planning for US companies
  

  5/11/12 | Financial services

  The eurozone debt crisis was triggered in April 2010. Operational risks remain for US firms operating in the eurozone.

• Chemical compounds: Q1 2012
  

  5/10/12 | Industrial products

  PwC's analysis of global M&A activity in the chemicals industryreports that volume and value of deal activity fell steeply this quarter, continuing a decline that began in the second half of 2011. Responding to concerns over poor first quarter earnings, companies may have shied away from deals to streamline operations and jumpstart earnings growth through organic means.

• Making sense of a complex world: Accounting for royalty arrangements – issues for media companies
  

  5/10/12 | Entertainment & media

  Challenges under IFRS in accounting for royalty arrangements by both licensors and licensees.

• Making sense of a complex world: Broadcast television - acquired programming rights
  

  5/10/12 | Entertainment & media

  Recognition, presentation, amortisation and impairment of acquired programming rights for broadcast television.

• Making executive pay work: The psychology of incentives
  

  5/9/12 | Human resource services

  This PwC global study discusses the impact of pay and incentives on senior executives and asks "How do senior executives value their reward packages?"

• Aerospace & Defense: 2011 year in review and 2012 forecast
  

  5/8/12 | Aerospace & defense

  The A&D year in review and 2012 forecast analyzes the path the aerospace and defense (A&D) industry took through the recent year and provides an outlook at this year's performance.

• Executing a successful listing: Markets for miners
  

  5/4/12 | Transaction services

  This PwC IPO Centre publication provides an overview of different financial markets and how they serve the mining sector.

• Engineering growth: Q2 2012
  

  5/2/12 | Industrial products

  Engineering growth is a quarterly analysis of global merger and acquisition (M&A) activity in the engineering and construction industry. Our analysis reveals that the high level of uncertainty stemming from the European sovereign crisis, the slowdown in China’s growth, and the sluggish US economy took a toll on E&C deal activity during the second quarter.

• A Closer Look: SIFI standards: Single counterparty exposure limits
  

  4/30/12 | Financial services regulatory practice

  April 2012 - In this A Closer Look, we review and analyze the Federal Reserve Board's new standards for systemically important financial institutions (SIFIs) that introduce a single counterparty exposure (concentration) limit.

• Listening to the heartland: Insights into a customer-centric strategy for the smart grid
  

  4/30/12 | Power & utilities

  This report summarizes findings from a survey of Midwest energy customers on how they use energy, how smart grid technology will affect their everyday lives, and how much they expect to embrace new products and services related to the smart grid during the next few years.

• Student lending default management: A guide to improved portfolio performance
  

  4/30/12 | Consumer finance

  Forecasts predict the federal student loan default rate, reported by the Department of Education, will reach double digits in 2012, with no relief in sight. By understanding the causes of why student lending default continues to rise, default managers can work to insulate themselves against this trend.

• Converging worlds: Five management principles from companies modernizing our vehicles, buildings and electric grids
  

  4/27/12 | Sustainable business solutions

  AutoDesk, Cisco Systems, Facebook, General Electric, IBM, Johnson Controls, Microsoft, General Motors, PG&E, Boeing, CBRE, FedEx, Ford, and Jones Lang LaSalle talk to PwC about their roles in accelerating efficiency in our energy, information, building and transportation systems. Stressing the importance of systems thinking, collaboration skills, and innovation capabilities needed for growth, these companies are capitalizing on both technology change and business model innovation to achieve breakthroughs in business and environmental performance.

• Podcast

  Podcast: Business continuity management in the Utilities industry
  

  Advisory services

  Phil Samson and Todd Warren discuss the importance of a business continuity strategy with a specific focus on the Utilities industry in this PwC podcast.

• Podcast

  Podcast: Business continuity management
  

  Advisory services

  In this PwC podast, Phil Samson discusses the importance of a business continuity strategy and how an organization can prepare all aspects of the business - people, processes and technology - to withstand an unexpected business disruption.

• M&A snapshot

  Don't let push-down accounting push you around (M&A snapshot)
  

  4/25/12 | Assurance services

  Companies preparing to go public often face a number of issues related to their financial statements. A common issue is whether push-down accounting should be applied. Push-down accounting is the practice of adjusting the standalone financial statements of an acquired company to reflect the basis of accounting of the buyer. This edition of Mergers & acquisitions - a snapshot, provides an overview of the SEC's rules on push-down accounting and a high-level summary of the complexities and opportunities that can arise in applying the rules to common deal structures.

• 12th Annual PwC Global Power & Utilities Survey
  

  4/23/12 | Power & utilities

  Download an executive summary or the full report of the 12th annual PwC Global Power & Utilities survey.

• Millennials at work: Reshaping the workplace in financial services
  

  4/20/12 | Financial services

  These PwC papers discuss ways of aligning business and talent management strategy as it relates new employees entering the workplace – the generation known as millennials. These publications look at how their unique characteristics demand an innovative approach to recruitment, retention, management and development.

• IAB Internet Advertising Revenue Report: 2012 first six months results
  

  4/19/12 | Entertainment & media

  Internet advertising revenues climbed 14 percent year-over-year—to an all-time high of $17 billion—in the first half of 2012 as compared to $14.9 billion in 2011. Among the biggest drivers of this growth is Mobile which almost doubled year-over-year figures – up 95 percent to $1.2 billion in half-year 2012 from $636 million in 2011.

• Top Issues Facing Asset Managers
  

  4/17/12 | Asset management

  The asset management industry faces challenging markets, regulatory reform, competition for clients and talent, and new expectations from investors, regulators, industry partners and other stakeholders. In spite of these challenges, the asset management industry is positioned for future growth.

• Public sector sustainable cost reduction
  

  4/13/12 | Public Sector Research Centre

  Traditional Federal and local government cost reduction approaches often fail to achieve the targeted reductions, take longer than anticipated, and allow costs to creep back to historic levels. Disciplined cost management is critical in achieving transparency and accountability.

• Employee financial well-being and retirement survey
  

  4/10/12 | PwC Saratoga

  PwC's Financial Wellness Survey tracks the financial and retirement well-being of working American adults nationwide.

• Seizing the mobility moment
  

  4/10/12 | Advisory services

  Businesses have a unique opportunity to stand out by discovering that mobile devices are not only tools to drive innovation but an ecosystem that can transform customer and employee experiences.

• Communicating change for M&A integration success
  

  4/9/12 | Advisory services

  Cultural integration and communication issues are top factors that challenge M&A success. Successful organizations see the strategic value in communicating with employees before, during and after and organizational transition.

• Gaps in the Apps: Why the Traditional Security Lifecycle No Longer Works
  

  4/3/12 | Financial Services Institute

  As banks race to develop mobile banking apps that satisfy consumer demands, how can they guard against the security breaches that could damage their reputation and prompt customers to flee?

• 'PwC US IPO Watch Q1 2012: A buoyant first quarter produces strong IPO returns, says PwC
  

  4/2/12 | Transaction services

  Technology, industrial and financial services sectors lead new offerings Market volatility declines, new issuers show strong post-pricing gains

• Swap Data Reporting: Ready to Deliver?
  

  3/30/12 | Financial services regulatory practice

  March 2012 - Swap data reporting is fast approaching in the United States as a leading edge of Dodd-Frank derivatives reform.

• Storing Entertainment Content in the Cloud
  

  3/30/12 | Entertainment & media

  Amid the recent launch of music, photo, and video content services, consumers appear to be more informed about digital lockers yet still lack a strong understanding of the benefits of digital lockers or the rights that come with ownership. This report includes quantitative findings from an online survey of 502 participants and findings from a number of focus groups where PwC explored consumers' awareness, interest and engagement with digital content storage, including their willingness to pay for it.

• Transportation & Logistics 2030 Vol.5: Winning the talent race
  

  3/29/12 | Transportation and logistics

  The fifth volume of the T&L 2030 series is a multi-faceted analysis of talent management in the transportation and logistics industry worldwide. It also contains strategies to help transportation and logistics companies improve their talent management.

• US technology M&A insights: Analysis and trends in US technology merger & acquisition activity 2012
  

  3/29/12 | Transaction services

  Technology sector merger and acquisition activity deal value increased despite a drop in deal volume. Tech sector executives will look for acquisitions to distinguish their companies from the competition.

• 2012 US financial services M&A insights: Balancing uncertainty and opportunity
  

  3/28/12 | Transaction services

  PwC's annual review of financial services industry mergers and acquisitions with a review of major trends and an outlook on future m&a activity.

• Global economic crime survey 2011: Fighting economic crime in the financial services sector
  

  3/27/12 | Financial services

  This financial services sector analysis of PwC's 2011 Global Economic Crime Survey examines the current fraud landscape, taking a close look at who is committing economic crime, what new types of fraud are emerging and how they can be addressed.

• Meeting Great Expectations in Due Diligence
  

  3/27/12 | Forensic services

  This paper will share some of the lessons learned about third party due diligence programs in order to help you grow your business. We discuss 20 common points that can help bridge the gap between an ideal compliance setting and the real world.

• The Case for Risk-Based Due Diligence: A practical approach to a complex problem
  

  3/27/12 | Forensic services

  This paper will discuss many of the leading global due diligence drivers and look at the regulatory landscape to help you design a compliance program that complies with worldwide, as well as local, regulations.

• Understanding how US online shoppers are reshaping the retail experience
  

  3/27/12 | Retail & consumer

  This report analyzes US online shopping and multichannel trends and compares US shoppers to others in digital shopping preferences and habits.

• Forging ahead: Metals industry merger & acquisition activity, Q4 2011
  

  3/26/12 | Metals

  PwC's quarterly analysis of global merger and acquisition (M&A) activity in the metals industry. Each edition includes a review of overall deal activity for the quarter and year-to-date.

• 2011 US Asset Management reward and talent management survey
  

  3/23/12 | Asset management

  PwC's 2011 US Asset Management Reward and Talent Management Survey gives human resource leaders insight into emerging trends and best practices in talent acquisition and retention. Volatile financial markets, minimal M&A activity, global regulatory reform and greater investor scrutiny continued to pressure asset managers, HR leaders are redesigning incentive and governance structures to support evolving business objectives and grow their human capital base.

• Gaining Altitude: Supply chain and manufacturing: Focus on three "Vs" to improve supply chain management
  

  3/19/12 | Aerospace & defense

  Aerospace and defense executives should increase their value chain visibility, manage demand variability and increase velocity increase profitability. Seeing and managing can improve the cost structure and schedule of any program.

• Investing in transportation: Doing more with less
  

  3/19/12 | Advisory services

  Allocating scarce public monies to the projects that yield the best return for taxpayer investment is especially critical today. A PwC survey of five countries illustrates how transportation investment frameworks can help prioritize projects and measure performance.

• Increased IRS scrutiny of executive compensation and common errors under Code sections 409A and 162(m)
  

  3/19/12 | Human resource services

  Executive compensation has come under increasing scrutiny in the media, by institutional shareholder groups, regulatory agencies, such as the IRS and SEC, and Congress. In this climate of increased transparency and disclosure, the IRS has stepped up its audit activity.

• Technology Forecast: Reshaping the workforce with the new analytics
  

  3/15/12 | Center for technology and innovation

  This edition of Technology Forecast explores the impact of the new analytics and a culture of inquiry enterprises can foster with the help of emerging data analysis tools and services.

• Risk in review 2012
  

  3/14/12 | Risk Assurance

  Companies everywhere are rethinking risk management in the light of new market realities, according to PwC’s 2011 global risk survey, which also breaks down results by region.

• The Price of Success: Aligning Pricing with the Customer Value Proposition
  

  3/13/12 | Financial Services Institute

  Banks should replace traditional pricing with data driven approach that includes customers' needs, preferences, behaviors, purchasing patterns, and price sensitivity.

• Transforming material supply chain for US electric utilities: Material logistics benchmark study 2011
  

  3/13/12 | Power & utilities

  The supply chain is key for utility company cost reduction, but an industry-wide review of material logistics practices finds that some utilities have a method to improve their supply chains with little additional effort.

• Do investors care about sustainability?
  

  3/9/12 | Sustainable business solutions

  A review of investor research reveal a trend that more investors are using corporate sustainability reporting to inform investment strategies. Sustainable investing outpaces the growth rate of conventional investment assets under professional management.

• Social media likes healthcare: From marketing to social business
  

  3/7/12 | Health Research Institute

  With one half of health industry executives saying they are concerned about how to integrate social media data into their business strategy there is a recognition social media presents a significant industry challenge.

• Transforming IT with better business processes: How demand-driven IT can prepare power companies for grid modernization
  

  3/5/12 | Power & utilities

  Power grid modernization requires updates to power companies’ technology, people, and processes and a time when power company CIOs are being asked to contain IT spending. Adoption of demand based IT will enable power companies to achieve operational and cost efficiencies.

• Responsible investment: Creating value from environmental, social and governance issues - Private equity industry survey
  

  3/5/12 | Sustainable business solutions

  Environmental, social and governance (ESG) issues in the private equity industry are increasingly in the spotlight. But many PE houses are struggling with how to demonstrate the value of their ESG activity.

• CFTC Adopts New Rules Requiring Advisers to Investment Companies and Private Funds to Register
  

  3/2/12 | Financial services regulatory practice

  March 2012 - The CFTC amended rules to require private fund managers and SEC-registered investment companies with more than 5% of their portfolio holdings in commodity interests to register with the CFTC. The CFTC also proposed 'harmonization' rules to ease dual compliance with the SEC and CFTC.

• Asset Management M&A Insights: The way forward
  

  2/29/12 | Asset management

  2011 was the worst year in global asset management mergers and acquisitions in five years. European bank divestitures, continuing improvement in valuations and strong buyer interest should improve in 2012. Competition for growth is increasing and continuing uncertainty could make managing performance difficult.

• Needles in a haystack: Seeking knowledge with clinical informatics
  

  2/29/12 | Health Research Institute

  Increasing importance of clinical informatics for healthcare payers, providers, and the pharmaceutical industries: PwC

• Podcast

  PwC's Professional Development Program podcast series - Emerging Markets Debt and Distressed Debt
  

  Asset management

  In this podcast, PwC Assurance senior manager Liz Pelan discusses an overview of emerging markets debt and distressed debt. The overview includes the definition of emerging markets debt, types of distressed debt and valuation concepts.

• Corporate divestitures from strategy to execution - Four guiding principles to optimize value
  

  2/16/12 | Transaction services

  Amid ever-changing deal dynamics and market conditions, transaction preparation and value generation are more important than ever. Successful corporate divestitures now demand diligent preparation. Sellers must understand all aspects of their business and address issues in advance to speed up the sales process and preserve value. Following a few guiding principles when preparing for a sale will assist sellers in successfully exiting their business in a shorter timeframe and effectively optimize sale value.

• Strategies for managing a successful divestiture - Corporate development roundtable insights
  

  2/16/12 | Transaction services

  The recent trend toward separation or break-up of businesses, with a view to unlocking value or focusing on higher growth opportunities, has brought divestiture strategy and execution back into focus. An interactive roundtable of corporate business development executives discussed themes on divestitures such as: the basis for divestment decisions; structures; buyers; planning and preparation; speed vs control and key housekeeping matters to consider. A consensus was reached on the top considerations for successful divestitures.

• Administration issues final rules on PPACA summary of benefits and coverage
  

  2/15/12 | Human resource services

  The Departments of Treasury, Labor and Health and Human Services have released final rules regarding the summary of benefits and coverage required to be provided by health insurance issuers and group health plans under the Patient Protection and Affordable Care Act ("PPACA"). For more, read this edition of HRS insight.

• Soaring or stalling: Can aircraft manufacturers prevent rate ramp-up problems?
  

  2/15/12 | Aerospace & defense

  Aerospace and defence manufacturers face potential supply chain issues as they ramp up production of large civil and military projects. Recent analysis on the A&D supply chain indicate that one-fifth of suppliers are not financially prepared to support the anticipated production increases.

• Bridging the Gap: Meeting the challenges of healthcare development in South East Asia
  

  2/7/12 | Healthcare

  South East Asia’s evolving health systems are using healthcare public-private partnerships (PPPs) to expand capacity and quality of healthcare in emerging markets.

• Tech perspectives: Winning in the tablet market
  

  2/3/12 | Technology

  Tablet demand will surge to 200 million by 2014. The market has seen a proliferation of new devices. Companies will need a differentiating customer service and repair model in addition to flashy products to succeed in this rapidly rising market.

• Experience Radar 2012: Customer insights for the US airlines industry
  

  1/31/12 | Advisory services

  Experience Radar 2012 customer insights, challenges, and opportunities for the US airline industry

• Operational footprint as a capability, not a liability
  

  1/31/12 | Advisory services

  Companies that have then taken the step to “rationalize” their operational footprints have managed to rein in excessive costs, but frequently have ended up unable to adapt quickly to changes in the business landscape. The existing operational footprint makes it difficult to respond in ways that will benefit the bottom line. As the business world becomes more interconnected, companies with intelligent and resilient operational footprint will be able to effectively compete.

• Banking Banana Skins 2012
  

  1/30/12 | Banking & capital markets

  PwC's Banking Banana Skins 2012 ranks bankers views on current risks facing the banking industry. The top three risks ranked are macro-economic risk, credit risk, and liquidity risk.

• Smart grid investment grants: Navigating the challenges
  

  1/29/12 | Power & utilities

  The DOE’s Smart Grid grants have funded projects have created jobs while protecting the environment. Power and utility companies experience challenges in navigating the compliance requirements associated with the grants

• Top Insurance industry issues 2012: The impact of persistently low interest rates
  

  1/25/12 | Insurance

  Life insurers started feeling the effects of low interest rates on their sales, revenue, profitability, and company valuations in 2011, and the trend is expected to continue in 2012. Strategic options are available to help insurance companies manage through this period of decline.

• Why people integration continues to dominate M&A challenges
  

  1/23/12 | Advisory services

  PwC provides insights on how people and workforce factors impact successful deals and mergers. We surveyed senior management from large capital and middle market US companies that had completed a merger or acquisition in the previous three years.

• Projects Without Borders: It's All About the Execution
  

  1/22/12 | Financial Services Institute

  Financial institutions must expand their services to global markets to survive. As banks are making plans to globalize, many fail due to poor project execution.

• Time for an Upgrade: Five Things You Need to Know to Make Your Commercial Lending Transformation a Success
  

  1/19/12 | Financial Services Institute

  Regulatory, market, and operational needs impact commercial lending processes and systems. Banks should focus on data strategy.

• Basel III and beyond: The trillion dollar question
  

  1/19/12 | Banking & capital markets

  Can bail-in capital bail out the banking industry? Bail-in capital is central to the regulatory reform of banks, and can help to restore confidence in the industry. The Basel Committee on Banking Supervision has announced that all non-core equity capital instruments would have to have a bail-in feature from January 1, 2013. This PwC publication examines the challenges and practical issues that need to be addressed before bail-in capital can become a reality.

• Faster, greener smarter: Reaching beyond the horizon in the world of semiconductors
  

  1/18/12 | Technology

  This report provides an analysis of the major technological advances that will drive the semiconductor industry in the coming years.

• Getting on the Right Side of the Delta: A Deal-maker’s Guide to Growth Economies
  

  1/17/12 | Transaction services

  This study explores how to reduce the chances of pre- and post-deal problems. It shows how to avoid doing bad deals, how to successfully complete on good deals, and how to make sure a good deal doesn’t turn bad after the deal trophy is on the shelf.

• Trendsetter Barometer Business outlook report - Most private companies expect positive growth, majority plan upswing in hiring
  

  1/16/12 | Private company services

  This PwC publication tracks the business issues and best practices of privately held US growth businesses. This edition reports that most private companies expect positive growth, and the majority plan an upswing in hiring. Despite ongoing ambivalence about the economy, leading US private companies are not sitting on their hands. Planned major capital investments and increased operational spending remain solid, proving especially strong among Trendsetter companies active in emerging markets.

• 10Minutes

  Expanding business in Asia Pacific
  

  1/12/12

  As Asia Pacific economies continue their rapid growth and become more deeply integrated, multinational companies are changing how they're expanding in the region for the long-haul--from setting up regional hubs and distribution networks, to developing local talent, to building brand loyalty amongst the region's rapidly growing number of middle class consumers.

• Renewables Deals: 2012 outlook and 2011 review
  

  1/12/12 | Energy & mining

  Merger and acquisition activity in renewable power and related clean technology industries.

• Power Deals: 2012 Outlook and 2011 Review
  

  1/12/12 | Power & utilities

  A review global merger and acquisition activity in the power and utilities industry with a focus on the effects of the Eurozone crisis on economic growth in 2012.

• IRS Provides Guidance on Mandatory Reporting of the Value of Health Coverage on 2012 Forms W-2
  

  1/12/12 | Human resource services

  The IRS has provided guidance on reporting the value of employer-provided health care, which will be required to be provided to employees for the first time on 2012 Forms W-2, generally required to be furnished to employees by the end of January 2013. All employers are generally required to report, but the IRS has provided some exemptions. PwC explains how such employers are not required to report the value of employer-provided health care for 2012 in this edition of HRS insight.

• Change is happening: Is your workforce ready?
  

  1/11/12 | Power & utilities

  Many power and utility companies have an aging workforce that creates operational risk, but they are challenged with how to best address changes within their organizations. A workforce survey by PwC reveals how leading power and utility companies are addressing change in leadership development, performance measurement, organizational realignment, and the role of human resources in supporting the business strategy.

• M&A snapshot

  Did I buy a group of assets or a business? Why should I care? (M&A snapshot)
  

  12/14/11 | Assurance services

  Determining whether an acquired group of assets is a business has proven to be one of the more challenging aspects of applying the current M&A accounting guidance. For many transactions, the determination will be straightforward. However, the current guidance will cause many transactions that are "on the edge," and previously would have been accounted for as asset acquisitions, to be accounted for as business combinations. This edition identifies relevant considerations in determining whether a business has been acquired and why it matters not only upon acquisition but also for disposals and public company reporting.

• M&A snapshot

  Market participants: how their views impact your values (M&A snapshot)
  

  9/26/11 | Assurance services

  In a business combination, buyers are required to record the acquired assets and assumed liabilities of a business at their fair values. Fair value reflects the price that market participants would receive to sell an asset or pay to transfer a liability. Assets and liabilities may be used differently by different market participants, resulting in variations in values. Therefore, a market participant's view is an important aspect of the valuation process as a buyer cannot look only to its own intended use of an asset or its ability to transfer a liability at a certain price. This publication provides insight on the identification of market participants, as well as how entities can develop market participant assumptions.

• Podcast

  Podcast: Becoming a risk resilient organization - the 5 continuous stages
  

  Advisory services

  An integrated approach to managing risk and business performance can help companies systematically link risk and reward to avoid the pitfalls of operating in a volatile global economy. Listen to Joe Atkinson, Leader of PwC's US Risk practice, to learn about the 5 stages for truly integrating risk and performance to achieve risk resilience in your organization.

• Podcast

  Podcast: M&A in China
  

  Transaction services

  M&A in China is booming - both inbound and outbound deals. In this PwC podcast, listen to Alan Chu, China Business Services Leader (US), Curt Moldenhauer, Transaction Services partner (Shanghai) and Malcolm MacDonald, Transaction Services partner (Beijing) discuss some of the opportunities and challenges they see their clients facing, and more importantly, how to navigate around the issues associated with doing deals with China.

• Podcast

  Technology executive connections: Recent podcasts
  

  Technology

  In today's challenging environment, tech companies continue to seek ways to build revenues while cutting costs. With these goals in mind, globalization has become an increasingly attractive strategy. But in their desire to reach short-term goals are technology companies effectively utilizing globalization to achieve their long-term growth strategy? These PwC podcasts are part of a series of reports for executives in the technology industries.

• M&A snapshot

  Noncontrolling interests -- why minority shareholder rights matter (M&A snapshot)
  

  12/16/10 | Assurance services

  The M&A Standards changed how a parent reports the minority shareholder interests in a partially owned subsidiary in its consolidated financial statements. The minority shareholder interests, or noncontrolling interests (''NCI''), are generally presented within equity as if the parent and the minority shareholders have similar economic interests. Previously, NCI were generally presented between liabilities and equity (''mezzanine equity''). This edition focuses on the classification of redeemable NCI and how different minority shareholder rights may lead to different financial reporting by the parent.

• M&A snapshot

  Carve-out Financial Statements--A challenging process (M&A snapshot)
  

  9/30/10 | Assurance services

  In many M&A transactions, companies looking to dispose of non-core businesses or to generate cash may sell only a portion of their operations (e.g., a subsidiary or a business unit). As part of these transactions, a seller may need, or want, to prepare separate financial statements of the operations being sold, commonly referred to as carve-out financial statements. The preparation of these financial statements can be challenging as there is limited guidance covering their composition. This volume of Mergers & Acquisitions - A snapshot, focuses on some of the issues companies may face when preparing carve-out financial statements, how those statements may differ from their own financial statements, and how the M&A Standards may impact...

• MoneyTree: High-dollar deals
  

  6/29/10 | Pharmaceuticals & life science

  Life sciences venture capital falls short of strong second-quarter performance, but year-over-year trend remains positive.

• M&A snapshot

  The Consolidation Standard--determining who consolidates is just the beginning (M&A snapshot)
  

  3/11/10 | Assurance services

  FASB Accounting Standard Codification Topic 810 incorporates FAS 167, Amendments to FASB Interpretation No. 46(R)), which is the U.S. standard on consolidation (the Consolidation Standard). The Consolidation Standard is effective as of January 1, 2010 for calendar year end companies and the impact will soon be reported in the first quarter reporting cycle. As a result of applying the new guidance, certain entities may need to be consolidated while other entities may need to be deconsolidated. Determining who consolidates is just the beginning.

• M&A snapshot

  Accounting for contingent consideration - Don't let earnouts lead to earnings surprises (M&A snapshot)
  

  2/25/10 | Assurance services

  In many M&A transactions, when the buyer and seller cannot agree on the total purchase price in an acquisition, the two parties agree to an additional payment, or contingent consideration, based on the outcome of future events. These payments are commonly referred to as earnouts and are typically based on revenue or earnings targets that the acquired company must meet after the acquisition date. The accounting for these arrangements under the M&A Standards represents a significant change from past practice.

• M&A snapshot

  Acquired assets not intended to be used: You may need to record them, even if you don't use them! (M&A snapshot)
  

  11/30/09 | Assurance services

  In many M&A transactions, a buyer may acquire assets it does not intend to use. Prior to the M&A Standards, buyers generally would assign little or no value to assets that are not intended to be used when accounting for an M&A transaction. Now, such assets are required to be recognized at fair value from a market participant perspective, even if that perspective differs from that of the actual buyer. One common type of asset that a buyer does not intend to actively use that is receiving considerable attention is called a "defensive asset."

• M&A snapshot

  Accounting for partial acquisitions and disposals - it's not so simple! (M&A snapshot)
  

  7/1/09 | Assurance services

  Accounting for partial acquisitions and disposals - it's not so simple! In an economic environment where many companies are buying and selling portions of businesses, the M&A Standards will have an impact on how companies account for these types of transactions. At first glance, the fundamental concept of "control" that drives the accounting seems easy to understand. If a company gains control, the acquisition is a business combination. If a company loses control, it deconsolidates the subsidiary. If a company maintains control, the transaction is recorded in equity. Simple, right? Not so fast!

• M&A snapshot

  Doing a deal? Be careful about employee compensation decisions (M&A snapshot)
  

  4/1/09 | Assurance services

  Doing a deal? How will you compensate employees of the target? The new M&A Standards may impact your decision. Determining whether employee arrangements represent compensation for service prior to and/or after the acquisition will have a direct impact on the amount included as purchase price versus the amount expensed in the future. This installment of Mergers & Acquisitions - A snapshot explores some of the more common issues related to employee compensation arrangements typically seen in business combinations... contingent consideration, golden parachutes and stay bonuses, and exchanges of stock compensation awards. Employee compensation decisions agreed upon during deal negotiations could impact the acquirer's future financial results.

• M&A snapshot

  Even your tax rate will change (M&A snapshot)
  

  3/1/09 | Assurance services

  Are you ready for volatility in your effective tax rate? The new M&A standards will likely impact a company's effective tax rate. This impact will be felt by acquisitive companies in all industries, public and private, and as early as the first quarter of 2009 because parts of the new M&A standards apply to prior acquisitions. This installment of Mergers & Acquisitions—A snapshot focuses on how the accounting for merger and acquisition transactions will create volatility in an acquirer's effective tax rate in periods before and after an acquisition.

• M&A snapshot

  Deal or no deal: Why you should care about the new M&A standards (M&A snapshot)
  

  2/1/09 | Assurance services

  Did you know that the new M&A standards could impact your company regardless of whether you plan to close a deal? Given the current economic environment, understanding the new M&A standards may not be a priority for many companies, particularly if M&A activity is not on the horizon in the foreseeable future. However, companies should be careful not to overlook the new M&A standards, as they may have a significant impact, even without a deal. This installment of Mergers & Acquisitions - A snapshot will help you avoid last-minute surprises by understanding how the new accounting and reporting standards for M&A may affect your financial reporting even though you haven’t closed a deal.

• M&A snapshot

  Goodwill impairment testing: What's old is new again (M&A snapshot)
  

  12/1/08 | Assurance services

  Since the adoption of FAS 142, the goodwill impairment standard, the equity markets have generally trended upward. Accordingly, impairments may not have been as frequent as we expect to see them today. This edition of Mergers & Acquisitions - A snapshot, focuses on some of the issues companies may face in preparing goodwill impairment tests in the current environment. It also serves as a refresher on certain aspects of the framework for conducting those tests.

• M&A snapshot

  How timing your transactions in light of the new standards will impact your business and communication with stakeholders (M&A snapshot)
  

  10/1/08 | Assurance services

  Recognizing that the new standards affecting mergers and acquisitions — FAS 141(R) and FAS 160 — will dramatically change the way companies negotiate and account for M&A, PwC has launched the first in a series of publications that will help companies keep abreast of emerging issues resulting from the new standards, as well as provide them with ideas on modifying current strategies and employing new ones for future deals. This first installment of Mergers & Acquisitions - A snapshot focuses on how the accounting treatment for M&A transactions will depend considerably on whether the deal closes before or after the effective date of the new standards.