{"id":1003,"date":"2022-10-14T20:39:48","date_gmt":"2022-10-14T20:39:48","guid":{"rendered":"https:\/\/www.studioasf.it\/the-team\/"},"modified":"2024-04-03T15:12:08","modified_gmt":"2024-04-03T15:12:08","slug":"the-team","status":"publish","type":"page","link":"https:\/\/www.studioasf.it\/en\/the-team\/","title":{"rendered":"The Team"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Page Title Section&#8221; _builder_version=&#8221;4.18.0&#8243; use_background_color_gradient=&#8221;on&#8221; background_color_gradient_stops=&#8221;rgba(18,18,18,0.5) 0%|rgba(18,18,18,0) 100%&#8221; background_color_gradient_overlays_image=&#8221;on&#8221; background_color_gradient_start=&#8221;#313e47&#8243; background_color_gradient_end=&#8221;rgba(49,62,71,0.5)&#8221; background_image=&#8221;https:\/\/www.studioasf.it\/wp-content\/uploads\/2023\/01\/ASF_professionisti-scaled.jpg&#8221; min_height=&#8221;590px&#8221; min_height_tablet=&#8221;450px&#8221; min_height_phone=&#8221;450px&#8221; min_height_last_edited=&#8221;on|desktop&#8221; height=&#8221;590px&#8221; height_tablet=&#8221;450px&#8221; height_phone=&#8221;450px&#8221; height_last_edited=&#8221;on|phone&#8221; max_height=&#8221;590px&#8221; max_height_tablet=&#8221;450px&#8221; max_height_phone=&#8221;450px&#8221; max_height_last_edited=&#8221;on|desktop&#8221; custom_padding=&#8221;80px||150px||false|&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row admin_label=&#8221;Page Title Area&#8221; _builder_version=&#8221;4.16&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text admin_label=&#8221;Page Title&#8221; _builder_version=&#8221;4.18.0&#8243; text_font=&#8221;Montserrat|700||on|||||&#8221; text_text_color=&#8221;#ffffff&#8221; text_font_size=&#8221;70px&#8221; text_line_height=&#8221;2em&#8221; header_font=&#8221;Prata||||||||&#8221; header_font_size=&#8221;60px&#8221; header_line_height=&#8221;1.6em&#8221; text_orientation=&#8221;center&#8221; background_layout=&#8221;dark&#8221; max_width=&#8221;700px&#8221; module_alignment=&#8221;center&#8221; custom_margin=&#8221;||10px|&#8221; animation_style=&#8221;fade&#8221; text_font_size_tablet=&#8221;60px&#8221; text_font_size_phone=&#8221;46px&#8221; text_font_size_last_edited=&#8221;on|phone&#8221; header_font_size_tablet=&#8221;40px&#8221; header_font_size_phone=&#8221;&#8221; header_font_size_last_edited=&#8221;on|desktop&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>ABOUT US<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Team&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; background_enable_color=&#8221;off&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; min_height=&#8221;78px&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Cormorant Garamond|700|||||||&#8221; text_text_color=&#8221;#0A0A0A&#8221; text_font_size=&#8221;44px&#8221; text_line_height=&#8221;3.5rem&#8221; custom_margin=&#8221;||||false|false&#8221; custom_margin_tablet=&#8221;20px||||false|false&#8221; custom_margin_phone=&#8221;20px||||false|false&#8221; custom_margin_last_edited=&#8221;off|phone&#8221; custom_padding=&#8221;||0px|||&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p style=\"text-align: center;\">Professionals<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_2,1_2&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; animation_style=&#8221;slide&#8221; animation_direction=&#8221;left&#8221; animation_intensity_slide=&#8221;10%&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_blurb _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;Montserrat||||||||&#8221; body_font=&#8221;Montserrat||||||||&#8221; body_font_size=&#8221;13px&#8221; body_line_height=&#8221;1.3rem&#8221; background_image=&#8221;https:\/\/www.studioasf.it\/wp-content\/uploads\/2023\/01\/ASF_FSA_Mauro_Agliardi-scaled.jpg&#8221; background_layout=&#8221;dark&#8221; width=&#8221;70%&#8221; width_tablet=&#8221;70%&#8221; width_phone=&#8221;100%&#8221; width_last_edited=&#8221;on|tablet&#8221; max_width=&#8221;70%&#8221; max_width_tablet=&#8221;70%&#8221; max_width_phone=&#8221;100%&#8221; max_width_last_edited=&#8221;on|phone&#8221; module_alignment=&#8221;center&#8221; min_height=&#8221;460px&#8221; height=&#8221;100%&#8221; max_height=&#8221;100%&#8221; custom_padding=&#8221;0px|0px|0px|0px|true|true&#8221; custom_css_blurb_content=&#8221;opacity: 0;||transition: .8s;||display: block;||padding: 20px;||background-color:rgba(0, 0, 0, .6);||height: 460px;&#8221; box_shadow_style=&#8221;preset3&#8243; box_shadow_horizontal=&#8221;4px&#8221; box_shadow_vertical=&#8221;5px&#8221; box_shadow_blur=&#8221;8px&#8221; box_shadow_spread=&#8221;-2px&#8221; box_shadow_color=&#8221;rgba(0,0,0,0.1)&#8221; global_colors_info=&#8221;{}&#8221; background__hover_enabled=&#8221;on|hover&#8221; background_image__hover=&#8221;https:\/\/www.studioasf.it\/wp-content\/uploads\/2023\/01\/ASF_FSA_Mauro_Agliardi-scaled.jpg&#8221; background_enable_image__hover=&#8221;on&#8221; custom_css_blurb_content__hover_enabled=&#8221;on|desktop&#8221; custom_css_blurb_content__hover=&#8221;opacity: 1;&#8221;]<\/p>\n<p>Chairman and partner of the Associated Firm ASS&#038;F, expert in tax, corporate and bankruptcy law.<br \/>Member of the statutory board of auditors of numerous companies in the Brescia area; specific focus on development and control in innovative start-ups.<br \/><span>He is<\/span> the judge&#8217;s technical consultant in financial and company disputes.<\/p>\n<p>[\/et_pb_blurb][et_pb_team_member name=&#8221;Mauro Agliardi&#8221; position=&#8221;Partner &amp; Chairman&#8221; linkedin_url=&#8221;https:\/\/www.linkedin.com\/in\/mauro-agliardi-b4b96855\/&#8221; icon_color=&#8221;#4C594C&#8221; module_class=&#8221;js-url-blank&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;Montserrat|700|||||||&#8221; header_text_align=&#8221;left&#8221; header_text_color=&#8221;#9e191a&#8221; header_font_size=&#8221;18px&#8221; header_line_height=&#8221;1.1em&#8221; body_font=&#8221;Montserrat||||||||&#8221; position_line_height=&#8221;1.8em&#8221; background_color=&#8221;#FFFFFF&#8221; text_orientation=&#8221;left&#8221; width=&#8221;70%&#8221; width_tablet=&#8221;70%&#8221; width_phone=&#8221;100%&#8221; width_last_edited=&#8221;on|phone&#8221; max_width=&#8221;70%&#8221; max_width_tablet=&#8221;70%&#8221; max_width_phone=&#8221;100%&#8221; max_width_last_edited=&#8221;on|desktop&#8221; module_alignment=&#8221;center&#8221; min_height=&#8221;155px&#8221; custom_margin=&#8221;-32px|||||&#8221; custom_padding=&#8221;20px|20px|20px|20px|true|true&#8221; header_font_size_tablet=&#8221;17px&#8221; header_font_size_phone=&#8221;16px&#8221; header_font_size_last_edited=&#8221;on|desktop&#8221; box_shadow_style=&#8221;preset3&#8243; box_shadow_horizontal=&#8221;4px&#8221; box_shadow_vertical=&#8221;5px&#8221; box_shadow_blur=&#8221;8px&#8221; box_shadow_spread=&#8221;-2px&#8221; box_shadow_color=&#8221;rgba(0,0,0,0.1)&#8221; global_colors_info=&#8221;{}&#8221; max_width__hover_enabled=&#8221;off|desktop&#8221; max_width__hover=&#8221;70%&#8221;][\/et_pb_team_member][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; animation_style=&#8221;slide&#8221; animation_direction=&#8221;right&#8221; animation_intensity_slide=&#8221;10%&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_blurb _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;Montserrat||||||||&#8221; body_font=&#8221;Montserrat||||||||&#8221; body_font_size=&#8221;13px&#8221; body_line_height=&#8221;1.3rem&#8221; background_image=&#8221;https:\/\/www.studioasf.it\/wp-content\/uploads\/2023\/01\/ASF_FSA_Massimo_Somenzi-scaled.jpg&#8221; background_layout=&#8221;dark&#8221; width=&#8221;70%&#8221; width_tablet=&#8221;70%&#8221; width_phone=&#8221;100%&#8221; width_last_edited=&#8221;on|phone&#8221; max_width=&#8221;70%&#8221; max_width_tablet=&#8221;70%&#8221; max_width_phone=&#8221;100%&#8221; max_width_last_edited=&#8221;on|phone&#8221; module_alignment=&#8221;center&#8221; min_height=&#8221;460px&#8221; height=&#8221;100%&#8221; max_height=&#8221;100%&#8221; custom_padding=&#8221;0px|0px|0px|0px|true|true&#8221; custom_css_blurb_content=&#8221;opacity: 0;||transition: .8s;||display: block;||padding: 20px;||background-color:rgba(0, 0, 0, .6);||height: 460px;&#8221; box_shadow_style=&#8221;preset3&#8243; box_shadow_horizontal=&#8221;4px&#8221; box_shadow_vertical=&#8221;5px&#8221; box_shadow_blur=&#8221;8px&#8221; box_shadow_spread=&#8221;-2px&#8221; box_shadow_color=&#8221;rgba(0,0,0,0.1)&#8221; global_colors_info=&#8221;{}&#8221; background__hover_enabled=&#8221;on|hover&#8221; background_image__hover=&#8221;https:\/\/www.studioasf.it\/wp-content\/uploads\/2023\/01\/ASF_FSA_Massimo_Somenzi-scaled.jpg&#8221; background_enable_image__hover=&#8221;on&#8221; custom_css_blurb_content__hover_enabled=&#8221;on|desktop&#8221; custom_css_blurb_content__hover=&#8221;opacity: 1;&#8221;]<\/p>\n<p>Partner of the firm, he is a Chartered Account and Independent Auditor in Brescia; expert in corporate law and international taxation.<br \/>Expert of public and private bodies, he holds important positions as an auditor of Local Bodies.<br \/>Statutory and independent auditor in corporations and a technical consultant of the Court of Brescia.<\/p>\n<p>[\/et_pb_blurb][et_pb_team_member name=&#8221;Massimo Somenzi&#8221; position=&#8221;Partner&#8221; linkedin_url=&#8221;https:\/\/www.linkedin.com\/in\/massimo-somenzi-46075a45\/&#8221; icon_color=&#8221;#4C594C&#8221; module_class=&#8221;js-url-blank&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;Montserrat|700|||||||&#8221; header_text_align=&#8221;left&#8221; header_text_color=&#8221;#9e191a&#8221; header_font_size=&#8221;18px&#8221; header_line_height=&#8221;1.1em&#8221; body_font=&#8221;Montserrat||||||||&#8221; position_line_height=&#8221;1.8em&#8221; background_color=&#8221;#FFFFFF&#8221; text_orientation=&#8221;left&#8221; width=&#8221;70%&#8221; width_tablet=&#8221;70%&#8221; width_phone=&#8221;100%&#8221; width_last_edited=&#8221;on|phone&#8221; max_width=&#8221;70%&#8221; max_width_tablet=&#8221;70%&#8221; max_width_phone=&#8221;100%&#8221; max_width_last_edited=&#8221;on|phone&#8221; module_alignment=&#8221;center&#8221; min_height=&#8221;155px&#8221; custom_margin=&#8221;-32px|||||&#8221; custom_padding=&#8221;20px|20px|20px|20px|true|true&#8221; header_font_size_tablet=&#8221;17px&#8221; header_font_size_phone=&#8221;16px&#8221; header_font_size_last_edited=&#8221;on|desktop&#8221; box_shadow_style=&#8221;preset3&#8243; box_shadow_horizontal=&#8221;4px&#8221; box_shadow_vertical=&#8221;5px&#8221; box_shadow_blur=&#8221;8px&#8221; box_shadow_spread=&#8221;-2px&#8221; box_shadow_color=&#8221;rgba(0,0,0,0.1)&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_team_member][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_2,1_2&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; animation_style=&#8221;slide&#8221; animation_direction=&#8221;left&#8221; animation_intensity_slide=&#8221;10%&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_blurb _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;Montserrat||||||||&#8221; body_font=&#8221;Montserrat||||||||&#8221; body_font_size=&#8221;13px&#8221; body_line_height=&#8221;1.3rem&#8221; background_image=&#8221;https:\/\/www.studioasf.it\/wp-content\/uploads\/2023\/01\/ASF_FSA_Ivan_Fogliata-scaled.jpg&#8221; background_layout=&#8221;dark&#8221; width=&#8221;70%&#8221; width_tablet=&#8221;70%&#8221; width_phone=&#8221;100%&#8221; width_last_edited=&#8221;on|phone&#8221; max_width=&#8221;70%&#8221; max_width_tablet=&#8221;70%&#8221; max_width_phone=&#8221;100%&#8221; max_width_last_edited=&#8221;on|phone&#8221; module_alignment=&#8221;center&#8221; min_height=&#8221;460px&#8221; height=&#8221;100%&#8221; max_height=&#8221;100%&#8221; custom_padding=&#8221;0px|0px|0px|0px|true|true&#8221; custom_css_blurb_content=&#8221;opacity: 0;||transition: .8s;||display: block;||padding: 20px;||background-color:rgba(0, 0, 0, .6);||height: 460px;&#8221; box_shadow_style=&#8221;preset3&#8243; box_shadow_horizontal=&#8221;4px&#8221; box_shadow_vertical=&#8221;5px&#8221; box_shadow_blur=&#8221;8px&#8221; box_shadow_spread=&#8221;-2px&#8221; box_shadow_color=&#8221;rgba(0,0,0,0.1)&#8221; global_colors_info=&#8221;{}&#8221; background__hover_enabled=&#8221;on|hover&#8221; background_image__hover=&#8221;https:\/\/www.studioasf.it\/wp-content\/uploads\/2023\/01\/ASF_FSA_Ivan_Fogliata-scaled.jpg&#8221; background_enable_image__hover=&#8221;on&#8221; custom_css_blurb_content__hover_enabled=&#8221;on|desktop&#8221; custom_css_blurb_content__hover=&#8221;opacity: 1;&#8221;]<\/p>\n<p>A partner at the firm, he is a corporate teacher in the banking sector, consultant and an AIAF-CIIA certified financial analyst. A chartered accountant and independent auditor, he is Chairman of the Board of Alto Adige Banca, specifically focused on problems in company and credit finance. He works with important legal firms, especially in the field of company and banking disputes, and those arising from derivative contracts. Technical consultant of the Court of Brescia for financial contracts; professionally registered as an Expert in company crisis management.<\/p>\n<p>[\/et_pb_blurb][et_pb_team_member name=&#8221;Ivan Fogliata&#8221; position=&#8221;Partner&#8221; linkedin_url=&#8221;https:\/\/www.linkedin.com\/in\/ivan-fogliata\/&#8221; icon_color=&#8221;#4C594C&#8221; module_class=&#8221;js-url-blank&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;Montserrat|700|||||||&#8221; header_text_align=&#8221;left&#8221; header_text_color=&#8221;#9e191a&#8221; header_font_size=&#8221;18px&#8221; header_line_height=&#8221;1.1em&#8221; body_font=&#8221;Montserrat||||||||&#8221; position_line_height=&#8221;1.8em&#8221; background_color=&#8221;#FFFFFF&#8221; text_orientation=&#8221;left&#8221; width=&#8221;70%&#8221; width_tablet=&#8221;70%&#8221; width_phone=&#8221;100%&#8221; width_last_edited=&#8221;on|phone&#8221; max_width=&#8221;70%&#8221; max_width_tablet=&#8221;70%&#8221; max_width_phone=&#8221;100%&#8221; max_width_last_edited=&#8221;on|phone&#8221; module_alignment=&#8221;center&#8221; min_height=&#8221;155px&#8221; custom_margin=&#8221;-32px|||||&#8221; custom_padding=&#8221;20px|20px|20px|20px|true|true&#8221; header_font_size_tablet=&#8221;17px&#8221; header_font_size_phone=&#8221;16px&#8221; header_font_size_last_edited=&#8221;on|desktop&#8221; box_shadow_style=&#8221;preset3&#8243; box_shadow_horizontal=&#8221;4px&#8221; box_shadow_vertical=&#8221;5px&#8221; box_shadow_blur=&#8221;8px&#8221; box_shadow_spread=&#8221;-2px&#8221; box_shadow_color=&#8221;rgba(0,0,0,0.1)&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_team_member][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; animation_style=&#8221;slide&#8221; animation_direction=&#8221;right&#8221; animation_intensity_slide=&#8221;10%&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_blurb _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;Montserrat||||||||&#8221; body_font=&#8221;Montserrat||||||||&#8221; body_font_size=&#8221;13px&#8221; body_line_height=&#8221;1.3rem&#8221; background_image=&#8221;https:\/\/www.studioasf.it\/wp-content\/uploads\/2023\/01\/ASF_FSA_Andrea_Savoldi-scaled.jpg&#8221; background_layout=&#8221;dark&#8221; width=&#8221;70%&#8221; width_tablet=&#8221;70%&#8221; width_phone=&#8221;100%&#8221; width_last_edited=&#8221;on|tablet&#8221; max_width=&#8221;70%&#8221; max_width_tablet=&#8221;70%&#8221; max_width_phone=&#8221;100%&#8221; max_width_last_edited=&#8221;on|phone&#8221; module_alignment=&#8221;center&#8221; min_height=&#8221;460px&#8221; height=&#8221;100%&#8221; max_height=&#8221;100%&#8221; custom_padding=&#8221;0px|0px|0px|0px|true|true&#8221; custom_css_blurb_content=&#8221;opacity: 0;||transition: .8s;||display: block;||padding: 20px;||background-color:rgba(0, 0, 0, .6);||height: 460px;&#8221; box_shadow_style=&#8221;preset3&#8243; box_shadow_horizontal=&#8221;4px&#8221; box_shadow_vertical=&#8221;5px&#8221; box_shadow_blur=&#8221;8px&#8221; box_shadow_spread=&#8221;-2px&#8221; box_shadow_color=&#8221;rgba(0,0,0,0.1)&#8221; global_colors_info=&#8221;{}&#8221; background__hover_enabled=&#8221;on|hover&#8221; background_image__hover=&#8221;https:\/\/www.studioasf.it\/wp-content\/uploads\/2023\/01\/ASF_FSA_Andrea_Savoldi-scaled.jpg&#8221; background_enable_image__hover=&#8221;on&#8221; custom_css_blurb_content__hover_enabled=&#8221;on|desktop&#8221; custom_css_blurb_content__hover=&#8221;opacity: 1;&#8221;]<\/p>\n<p>Partner of the firm, he is a Chartered Account and Independent Auditor in Brescia, and an expert in corporate law and tax disputes. He has acquired extensive experience in relations with Financial Administration and holds important positions, including as a statutory and independent auditor, in corporations.<br \/>Technical consultant of the Court of Brescia, he is frequently required to work on problems linked to bank-business relationships. He is professionally registered as a supervisor of over-indebtedness crisis.<\/p>\n<p>[\/et_pb_blurb][et_pb_team_member name=&#8221;Andrea Savoldi&#8221; position=&#8221;Partner&#8221; linkedin_url=&#8221;https:\/\/www.linkedin.com\/in\/andrea-savoldi-b8683988\/&#8221; icon_color=&#8221;#4C594C&#8221; module_class=&#8221;js-url-blank&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;Montserrat|700|||||||&#8221; header_text_align=&#8221;left&#8221; header_text_color=&#8221;#9e191a&#8221; header_font_size=&#8221;18px&#8221; header_line_height=&#8221;1.1em&#8221; body_font=&#8221;Montserrat||||||||&#8221; position_line_height=&#8221;1.8em&#8221; background_color=&#8221;#FFFFFF&#8221; text_orientation=&#8221;left&#8221; width=&#8221;70%&#8221; width_tablet=&#8221;70%&#8221; width_phone=&#8221;100%&#8221; width_last_edited=&#8221;on|desktop&#8221; max_width=&#8221;70%&#8221; max_width_tablet=&#8221;70%&#8221; max_width_phone=&#8221;100%&#8221; 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Graduated in Management and Finance from the University of Brescia, with a graduation dissertation on the assessment of interest rate swap derivative products. Focuses on the management of relationships between banks and businesses, as well as on long and short term financial planning, especially for companies during the start-up phase. 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