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This video tutorial discusses the process of merging two companies at an organization-wide integration level. It defines mergers and acquisitions (M&A) as the consolidation of companies, highlighting that M&A are commonly used strategies both nationally and globally. The tutorial outlines different transaction types, including mergers, acquisitions, consolidations, asset purchases, and management acquisitions. It clarifies the distinction between mergers, where two or more companies create a new entity, and acquisitions, which involve one company taking over another. Mergers and acquisitions exist primarily to allow companies to create more resources for growth and efficiency.