Dermatofibroma (cutaneous fibrous histiocytoma) represents a common benign mesenchymal tumor, and numerous morphological variants have been described. Some variants of dermatofibroma are characterized by an increased risk of local recurrences, and there are a few reported metastasizing cases. Unfortunately, an aggressive behavior cannot be predicted reliably by morphology at the moment, and we evaluated the value of array-comparative genomic hybridization (CGH) in this setting. Seven cases of clinically aggressive dermatofibromas were identified, and pathological and molecular features were evaluated. The neoplasms occurred in four female and in three male patients (mean age was 33 years, range 2-65 years), and arose on the shoulder, buttock, temple, lateral neck, thigh, ankle, and cheek. The size of the neoplasms ranged from 1 to 9 cm (mean: 3 cm). An infiltration of the subcutis was seen in five cases. Two neoplasms were completely excised, whereas an incomplete or marginal excision was reported in the remaining cases. Local recurrences were seen in six cases (time to the first recurrence ranged from 8 months to 9 years). Metastases were noted between 3 months and 8 years after diagnosis in six patients. Two patients died of disease, and two patients are alive with disease. Histologically, the primary tumors showed features of cellular dermatofibroma (four cases), cellular/ aneurysmal dermatofibroma (one case), atypical/cellular dermatofibroma (one case), and classical dermatofibroma (one case). Mitotic figures ranged from 3 to 25 per 10 high-power fields, and focal necrosis was present in five cases. Interestingly, malignant transformation from cellular dermatofibroma to an obvious spindle cell/ pleomorphic sarcoma was seen in one primary and in one recurrent neoplasm. Five neoplasms showed chromosomal aberrations by array-CGH, suggesting that these changes may represent an additional diagnostic tool in the recognition of cases of dermatofibroma with a metastatic potential.
Sulfi te sind eine weit verbreitete Gruppe von Konservierungsstoffen und Antioxidanzien, die in der Lebensmittel-, Kosmetik-, der pharmazeutischen Industrie und weiteren Industriezweigen eingesetzt werden. Kontaktsensibilisierungen auf Sulfi te wurden in verschiedenen Epikutantestkollektiven beschrieben [ 1-7 ] , jedoch war deren Relevanz teilweise unklar. Die Bedeutung von Sulfi ten als Berufsallergene wird hier in aktuellen DAten des Informationsverbunds Dermatologischer Kliniken (IVDK) und der publizierten Literatur untersucht. Unabhängig von Kontaktallergien auf Sulfi te, die Gegenstand der aktuellen Untersuchung waren, sind Einzelfälle inhalativer berufl icher Sulfi tunverträglichkeit in der Literatur beschrieben, das Krankheitsbild der Sulfi tunverträglichkeit war jedoch nicht Gegenstand der vorgenommenen Auswertungen.
Purpose -The purpose of this paper is to discuss the applicability of value based management (VBM) concepts for small to medium-sized enterprises (SMEs) and to identify obstacles for its implementation. Estimating cost of capital is central to all VBM concepts, it is hence intended to critically analyse approaches that allow estimating cost of capital for non-publicly traded firms. Design/methodology/approach -The paper is based on literature review and a case study approach. A case study on estimating the cost of capital has been conducted with a single manufacturing firm in Germany. Findings -VBM may provide useful management concepts for SMEs. Estimating the cost of capital has been found to be a critical element of implementing VBM concepts. Due to the absence of capital market data, cost of equity in SMEs has to be derived by means of alternative procedures. Results of a case study implicate that a combination of different methods may provide reasonable results in practice.Research limitations/implications -The applied research approach and the heterogeneity of the SME sector do not allow generalizing the results of this research. Originality/value -The paper addresses a major barrier for implementing VBM in SMEs. It proposes a combination of analogy and qualitative approaches for estimating the cost of equity in SMEs. Keywords Cost of capital, Small to medium-sized enterprises, Manufacturing industries, Germany, Value-based management, Weighted average cost of capital, Capital asset pricing model Paper type Research paper
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