Voluntary Spinoffs: A Literature Overview

2009 ◽  
Author(s):  
Ahmet Kurtaran
Keyword(s):  
2014 ◽  
pp. 79-130 ◽  
Author(s):  
Ales Novak

The term ?business model' has recently attracted increased attention in the context of financial reporting and was formally introduced into the IFRS literature when IFRS 9 Financial Instruments was published in November 2009. However, IFRS 9 did not fully define the term ‘business model'. Furthermore, the literature on business models is quite diverse. It has been conducted in largely isolated fashion; therefore, no generally accepted definition of ?business model' has emerged. Therefore, a better understanding of the notion itself should be developed before further investigating its potential role within financial reporting. The aim of this paper is to highlight some of the perceived key themes and to identify other bases for grouping/organizing the literature based on business models. The contributions this paper makes to the literature are twofold: first, it complements previous review papers on business models; second, it contains a clear position on the distinction between the notions of the business model and strategy, which many authors identify as a key element in better explaining and communicating the notion of the business model. In this author's opinion, the term ‘strategy' is a dynamic and forward-looking notion, a sort of directional roadmap for future courses of action, whereas, ‘business model' is a more static notion, reflecting the conceptualisation of the company's underlying core business logic. The conclusion contains the author's thoughts on the role of the business model in financial reporting.


Author(s):  
Emi Dika ◽  
Martina Lambertini ◽  
Pier A. Fanti ◽  
Bianca M. Piraccini ◽  
Carlotta Gurioli ◽  
...  

The number of people with vision loss increases; a large part of them is nursing home resident. Although the number of elderly with visual impairments is growing, little special attention is paid to this group. This is however urgently needed. Caregivers need to understand the limitations of visual impairment and how to cope with them. This can lead to better coordinated care. This article presents a literature overview about what conditions are essential for the quality of care for older people with visual impairments caused by eye-diseases (not by brain disorders). The results show that these conditions concern the process of care, communication and emotional support, support when moving, in providing structure, specific training of caregivers, and lighting provision. Practical tips and advice are given that can be used in nursing homes.


2019 ◽  
Vol 7 (1) ◽  
pp. 27-36
Author(s):  
Nadiia Kopiika ◽  
Yuriy Petrenko

The purpose of the study is to conduct thorough theoretical research and literature overview regarding possible ways of soil stabilization on the basis of this practice increasing demand. In particular an emphasis is made on the chemical technique for weak soils strengthening, due to its prevalence and various practical and economic advantages. Great amount of promiscuous data was analyzed and organized; in addition on its basis an attempt is made to provide convincing calculation technique for further usage in engineering soils` stabilization practice. Besides, various factors which could influence on the results` accuracy are identified with corresponding recommendations for further possible research on this issue.


Author(s):  
Sebastião Silvério Sousa-Neto ◽  
José Alcides Almeida de Arruda ◽  
Allisson Filipe Lopes Martins ◽  
Lucas Guimarães Abreu ◽  
Ricardo Alves Mesquita ◽  
...  

Biomedicines ◽  
2021 ◽  
Vol 9 (7) ◽  
pp. 774
Author(s):  
Pietro Scicchitano ◽  
Maria Chiara Sergi ◽  
Matteo Cameli ◽  
Marcelo H. Miglioranza ◽  
Marco Matteo Ciccone ◽  
...  

Primary malignant cardiac tumors are rare, with a prevalence of about 0.01% among all cancer histotypes. At least 60% of them are primary soft tissue sarcomas of the heart (pSTS-h) that represent almost 1% of all STSs. The cardiac site of origin is the best way to classify pSTS-h as it is directly linked to the surgical approach for cancer removal. Indeed, histological differentiation should integrate the classification to provide insights into prognosis and survival expectancy of the patients. The prognosis of pSTS-h is severe and mostly influenced by the primary localization of the tumor, the difficulty in achieving complete surgical and pharmacological eradication, and the aggressive biological features of malignant cells. This review aims to provide a detailed literature overview of the most relevant issues on primary soft tissue sarcoma of the heart and highlight potential diagnostic and therapeutic future perspectives.


2021 ◽  
Vol 11 (9) ◽  
pp. 3942
Author(s):  
Federica Bettarello ◽  
Marco Caniato ◽  
Giuseppina Scavuzzo ◽  
Andrea Gasparella

The architecture of spaces for people on the autistic spectrum is evolving toward inclusive design, which should fit the requirements for independent, autonomous living, and proper support for relatives and caregivers. The use of smart sensor systems represents a valuable support to internal design in order to achieve independent living for impaired people. Accordingly, these devices can monitor or prevent hazardous situations, ensuring security and privacy. Acoustic sensor systems, for instance, could be used in order to realize a passive monitoring system. The correct functioning of such devices needs optimal indoor acoustic criteria. Nevertheless, these criteria should also comply with dedicated acoustic requests that autistic individuals with hearing impairment or hypersensitivity to sound could need. Thus, this research represents the first attempt to balance, integrate, and develop these issues, presenting (i) a wide literature overview related to both topics, (ii) a focused analysis on real facility, and (iii) a final optimization, which takes into account, merges, and elucidates all the presented unsolved issues.


2021 ◽  
pp. 016173462110174
Author(s):  
Barbara Stoelinga ◽  
Lynda Juffermans ◽  
Anniek Dooper ◽  
Marleen de Lange ◽  
Wouter Hehenkamp ◽  
...  

Uterine disorders are often presented with overlapping symptoms. The microvasculature holds specific information important for diagnosing uterine disorders. Conventional sonography is an established diagnostic technique in gynecology, but is limited by its inability to image the microvasculature. Contrast-enhanced ultrasound (CEUS), is capable of imaging the microvasculature by means of intravascular contrast agents; that is, gas-filled microbubbles. We provide a literature overview on the use of CEUS in diagnosing myometrial and endometrial disorders, that is, fibroids, adenomyosis, leiomyosarcomas and endometrial carcinomas, as well as for monitoring and enhancing the effectiveness of minimally invasive therapies. A systematic literature search with quality assessment was performed until December 2020. In total 34 studies were included, published between 2007 and 2020.The results entail a description of contrast-enhancement patterns obtained from healthy tissue and from malignant and benign tissue; providing a first base for potential diagnostic differentiation in gynecology. In addition it is also possible to determine the degree of myometrial invasion in case of endometrial carcinoma using CEUS. The effectiveness of minimally invasive therapies for uterine disorders can safely and accurately be assessed with CEUS. In conclusion, the abovementioned applications of CEUS are promising and it is worth further exploring its full potential for gynecology by designing innovative and methodologically high-quality clinical studies.


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