The aim of this paper is to understand and analyze the evolutions of the spin-off process in French large companies based on its practice in ten of them. Through this work, we propose a first modelling of this practice. Spin-off is for us a multiform phenomenon which relates to three types of...

In this article, we propose a value creation model based on the principle of the chain of value in corporate management. We particularly endeavor to show the incidence of a relevant allowance of a company's resources on its profitability, by distinguishing on one hand the activities that are...