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The name of the game today is return on equity especially in this low yield environment, said Robert Profusek, head of MandA at Jones Day. If one of a companys businesses is sucking capital and the other doesnt need it, does it make sense for them to be under the same roof?In July, there were a flurry of spinoffs, including Baxter International Inc. s BAX spinoff of its biopharmaceutical unit, Baxalta Inc. BXLT, DuPont E I De Nemours and Cos DD spinoff of its performance chemicals segment, Chemours Co. CC, NiSource Inc. s NI spinoff of its Columbia Pipeline Group CPGX, and eBay Incs EBAY spinoff of its digital payments business, PayPal Holdings PYPL. And many more are pending: Hewlett Packard Co. HPQ unveiled plans to split into two listed companies, which will effectively separate its computer and printer businesses from its faster growing corporate hardware and services operations; Darden Restaurants DRI plans to spin off some of its properties into a real estate investment trust; Ashland Inc. ASH plans to split into two public companies, with one focusing on specialty chemicals and the other lubricants; Industrial conglomerate Danaher Corp. unveiled plans to split itself into two publicly traded entities next year; And Alcoa AA, which will be splitting its smelting and downstream businesses into two separately traded entities in a tax free spinoff. In the case of HP, the jury is out on whether HPs spinoff will be a homerun or a dud.



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Decision Support Systems, 81, 30 40. A large amount of literature is devoted to researching the conditions and motives for customers to leave an online review and the effect of these positive and negative online reviews on the product sales. It is argued that the willingness of customers to post a review is amongst others influenced by the magnitude of disconfirmation the discrepancy between the expected and experienced assessment of the same product Ho, Wu, Tan, 2017 and that negative online reviews impact the product sales more significantly than positive online reviews Chavalier and Mayzlin, 2006. Nevertheless, the helpfulness of the positive and negative online reviews as perceived by the customers is present day not covered extensively in the online word of mouth literature. The limited current empirical literature has concluded mixed contradicting results. The paper When Do Consumers Value Positive vs.



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Why, When I have needed you most, you have not been there for me?The Lord replied,The times when you have seen only one set of footprintsIs when I carried you. Across the sky flashed scenes from his life. For each scene he noticed two sets offootprints in the sand: one belongingto him, and the other to the LORD. LORD, you said that once I decided to followyou, youd walk with me all the way. But I have noticed that during the mosttroublesome times in my life,there is only one set of footprints. I dont understand why whenI needed you most you would leave me. My son, my precious child,I you and I would never leave you. During your times of trial and suffering,when you see only one set of footprints,it was then that I carried you. FOOTPRINTS IN THE SANDOne night I dreamed I was walking along the beach with the Lord. Many scenes from my life flashed across the sky. In each scene I noticed footprints in the sand.

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