790 research outputs found
Der Wertbeitrag von Beratern in M&A-Transaktionen
No full textCharakteristisch für die deutsche M&A-Landschaft ist eine im internationalen Vergleich geringe Beteiligungsquote externer M&A-Beratern von nur rund 30% und weniger. Umgekehrt kann argumentiert werden, dass eine Mandatsvergabe an externe M&A-Berater daher einen Vorteil mit sich bringen muss, der die damit verbundenen Kosten überwiegt. Da Unternehmen grundsätzlich dem Shareholder Value-Ansatz folgen, ist die Erhöhung des Marktwerts des Eigenkapitals die oberste Handlungsmaxime für das Management. Damit unterliegen auch die vom Unternehmen durchgeführten M&A-Transaktion dem Shareholder Value-Ansatz. Vor diesem Hintergrund stellt sich daher die Frage ob die Mitwirkung eines externen M&ABeraters für Erwerber- und/oder Zielunternehmen zur Erhöhung des Marktwerts des Eigenkapitals beiträgt. Unter Shareholder Value-Perspektive ist daher die Mandatsvergabe an einen M&A-Berater nur dann von Sinn, wenn dadurch ein zusätzlicher Nutzen generiert werden kann, der ohne Beauftragung der M&A-Berater nicht erzielbar gewesen wäre.eingereicht von Devan YousifDiplomarbeit Universität Linz 201
Der Wertbeitrag von Beratern in M&A-Transaktionen
No full textCharakteristisch für die deutsche M&A-Landschaft ist eine im internationalen Vergleich geringe Beteiligungsquote externer M&A-Beratern von nur rund 30% und weniger. Umgekehrt kann argumentiert werden, dass eine Mandatsvergabe an externe M&A-Berater daher einen Vorteil mit sich bringen muss, der die damit verbundenen Kosten überwiegt. Da Unternehmen grundsätzlich dem Shareholder Value-Ansatz folgen, ist die Erhöhung des Marktwerts des Eigenkapitals die oberste Handlungsmaxime für das Management. Damit unterliegen auch die vom Unternehmen durchgeführten M&A-Transaktion dem Shareholder Value-Ansatz. Vor diesem Hintergrund stellt sich daher die Frage ob die Mitwirkung eines externen M&ABeraters für Erwerber- und/oder Zielunternehmen zur Erhöhung des Marktwerts des Eigenkapitals beiträgt. Unter Shareholder Value-Perspektive ist daher die Mandatsvergabe an einen M&A-Berater nur dann von Sinn, wenn dadurch ein zusätzlicher Nutzen generiert werden kann, der ohne Beauftragung der M&A-Berater nicht erzielbar gewesen wäre.eingereicht von Devan YousifDiplomarbeit Universität Linz 201
Supplementary_Materials
No full textSupplemental material, Supplemental_Materials for The Impact of Dual-Tasking on Postural Stability in People With Parkinson’s Disease With and Without Freezing of Gait by Esther M. J. Bekkers, Kim Dockx, Surendar Devan, Sam Van Rossom, Sabine M. P. Verschueren, Bastiaan R. Bloem and Alice Nieuwboer in Neurorehabilitation and Neural Repair</p
A simple model of ac hopping surface conductivity in ionic liquids
No full textThe boundary conditions proposed to discuss the charge exchange taking place in an ionic liquid in contact with non-blocking electrodes are reconsidered in a dynamic situation. Assuming that the variation of the bulk ionic current density depends linearly on the surface value of the ionic current density, the frequency dependence of the phenomenological parameter is determined. The analysis has been performed in the framework where the relaxation times are smaller than a maximum relaxation time τM, and that the response function is independent on the value of the relaxation time. Using simple physical considerations, an expression for the surface conductivity describing the ionic charge exchange at the electrode is obtained. According to our calculations, its frequency dependence is similar to that predicted for the electric conductivity in disordered materials when the mechanism is of the hopping type. From measurements of impedance spectroscopy, by the best fit of the experimental data, the temperature dependence of the hopping time, of the dc surface conductivity, and of the diffusion coefficient are derived. They are in good agreement with the theoretical predictions obtained with the random distribution of surface energy barrier. Keywords: Ionic liquids, Non-blocking electrodes, Electrical impedance spectroscopy, AC hopping surface conductivit
Kallikrein-kinin system in inflammatory bowel diseases: Intestinal involvement and correlation with the degree of tissue inflammation
No full textBACKGROUND: Tissue kallikrein and its natural inhibitor, kallistatin, play opposite roles in the generation of bradykinin, a potent mediator of inflammation. Observations on experimental models and humans with ulcerative colitis suggest a pathogenetic role of the kallikrein-kinin system in inflammatory bowel diseases. AIM: To evaluate tissue kallikrein and kallistatin in intestinal tissue samples from Crohn's disease and ulcerative colitis patients with different degrees of disease involvement. PATIENTS AND METHODS: Full-thickness surgical intestinal samples were obtained from 144 subjects (38 normal controls, 32 inflammatory controls, 38 Crohn's disease, 36 ulcerative colitis) and tested for kallikrein and kallistatin by immunoperoxidase techniques. RESULTS: Compared with controls, kallikrein immunoreactivity was significantly weaker in goblet cells (p=0.0001) and significantly stronger in interstitium (p=0.0001) of the Crohn's disease and ulcerative colitis samples. Kallistatin colocalised with kallikrein, with almost no reactivity in goblet cells but strong reactivity in interstitium of inflammatory bowel disease patients (p=0.0001 versus controls). The kallikrein and kallistatin depletion of goblet cells and the increased interstitial kallikrein and kallistatin reactivity correlated with the degree of tissue inflammation (p=0.0001). Disease-free samples had normal kallikrein and kallistatin patterns. CONCLUSIONS: Kallikrein-kinin system is actively involved in inflammatory bowel disease as a result of the release of kallikrein in the intestinal extracellular space; this involvement correlates with the degree of tissue inflammation. The normal pattern observed in the disease-free samples seems to rule out a genetic defect of kallikrein and kallistatin in inflammatory bowel diseases
An Interview with Toni M. Massaro
Get PDFLucky, lucky, lucky. -- Toni M. Massaro
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Toni Massaro was interviewed in the production studio of the James E. Rogers College of Law, University of Arizona in Tucson, Arizona. It began at 1pm Arizona time and the interview went approximately one hour. During that time, Massaro covers her high school and college education and how she transitioned to law and why. She also discusses why she wanted to go to William & Mary, her relationships with her fellow students, relationships with faculty and academics, and her transition into practice. She also covers her teaching and deanship and how her time at William & Mary influenced that work.https://scholarship.law.wm.edu/oralhist_all/1003/thumbnail.jp
An Interview with Toni M. Massaro
No full textLucky, lucky, lucky. -- Toni M. Massaro
------------------------------------
Toni Massaro was interviewed in the production studio of the James E. Rogers College of Law, University of Arizona in Tucson, Arizona. It began at 1pm Arizona time and the interview went approximately one hour. During that time, Massaro covers her high school and college education and how she transitioned to law and why. She also discusses why she wanted to go to William & Mary, her relationships with her fellow students, relationships with faculty and academics, and her transition into practice. She also covers her teaching and deanship and how her time at William & Mary influenced that work.https://scholarship.law.wm.edu/oralhist_all/1003/thumbnail.jp
sj-pdf-1-saj-10.1177_08897077231186677 – Supplemental material for Dispensary Staff Perceptions About the Benefits, Risks, and Safety of Cannabis for Medical Purposes
No full textSupplemental material, sj-pdf-1-saj-10.1177_08897077231186677 for Dispensary Staff Perceptions About the Benefits, Risks, and Safety of Cannabis for Medical Purposes by Hailey W. Bulls, Andrew D. Althouse, Robert Feldman, Julia H. Arnsten, Jane M. Liebschutz, Shannon M. Nugent, Steven R. Orris, Rebecca Rohac, Deepika E. Slawek, Joanna L. Starrels, Benjamin J. Morasco, Devan Kansagara and Jessica S. Merlin in Substance Abuse</p
What's the problem?: Studies on identifying usability problems in user tests
No full textDuring the process of developing products difficulties in use (usability problems) are hard to predict. This especially holds for interactive products with embedded software. In user tests conducted during the design process analysts try to foresee which problems people will run into when using a product. Once they have identified and understood the problems, product developers may attempt to redesign the product so that the risk of users encountering usability problems will be minimized. Extracting usability problems from observed user behavior in a consistent manner has proven to be very difficult. Not only is it difficult for analysts to analyze all observations in the same way (this is called within-analyst consistency) but different analysts also tend to uncover different usability problems (across-analyst consistency). Within-consistency can be at stake when analysts become tired, less attentive or distracted during the analysis. Across-analyst consistency may also concern issues like differences in analysts' beliefs, values or preferences. In this thesis the focus is at consistency in identifying usability problems in user tests. The DEVAN (DEtailed Video ANalysis) procedure was developed to make such analyses documentable and inspectable. Next, DEVAN and its simplified variant SlimDEVAN were used in an academic setting and in a setting of professional usability labs. The aim was to determine to what extent (Slim)DEVAN exposes possible sources of inconsistency and manages to reduce inconsistencies caused by fatigue, lack of vigilance and distraction. In addition, DEVAN was applied to a comparative study in which the effect of using prototypes (instead of functioning products) in user tests is studied in detail. The thesis demonstrates how user test data analyses suffer from persistent inconsistencies. The use of (Slim)DEVAN allowed for detecting causes of persistent inconsistencies. In the comparative study the use of DEVAN revealed effects of using prototypes in user tests. For reducing less persistent inconsistencies advanced (automated) observation tools and more precise problem criteria are proposed. We suggest that further research should focus on consequences of inconsistencies in actual product development contexts. Eventually this will lead to more insight into the quality aspects of user tests, which in turn may lead to a decrease in the number of users muttering: "What's the problem? Why does this thing not do what I want it to do?"Industrial Design Engineerin
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