Academic literature on the topic 'Liquidation of company'

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Journal articles on the topic "Liquidation of company"

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Hariyanto, Gunawan, Suhariningsih Suhariningsih, Bambang Winarno, and Sihabuddin Sihabuddin. "Liquidator Professional Responsibility in Company Liquidation." International Journal of Multicultural and Multireligious Understanding 8, no. 1 (2021): 43. http://dx.doi.org/10.18415/ijmmu.v8i1.2212.

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The dissolution of a Limited Liability Company is basically something that isn’t desired by the shareholders, therefore the implementation of the dissolution of a Limited Liability Company should be avoided as much as possible, because the dissolution of a Limited Liability Company will provide great losses for the shareholders of the company and the parties directly related to the Company Limited. Pursuant to Article 142 paragraph (1) of Law Number 40 of 2007 concerning Limited Liability Companies, the dissolution of a Company may occur due to: First, based on the resolution of the General Me
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Nurudin, Agus. "THE LIQUIDATOR LIABILITY IN THE PROCESS OF CORPORATE LIQUIDATION." Diponegoro Law Review 4, no. 1 (2019): 114. http://dx.doi.org/10.14710/dilrev.4.1.2019.114-121.

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Provisions of Article 149 paragraph (1) of Law Number 40 of 2007 concerning Limited Company/Limited Liability Company do not mention the authority to verify bill of creditors and the authority to sell property assets. In practice, the liquidator often acts as the seller of the company’s assets. This was doneto fill the legal vacuumfor the smooth liability of the liquidator. Therefore, the problem is how are the provisions of the legislation to the obligations of the liquidator in the process of liquidation of the limited liability company? The study approach method used is a description of jur
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Nurudin, Agus. "THE LIQUIDATOR LIABILITY IN THE PROCESS OF CORPORATE LIQUIDATION." Diponegoro Law Review 4, no. 1 (2019): 397. http://dx.doi.org/10.14710/dilrev.4.1.2019.397-404.

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Provisions of Article 149 paragraph (1) of Law Number 40 of 2007 concerning Limited Company/Limited Liability Company do not mention the authority to verify bill of creditors and the authority to sell property assets. In practice, the liquidator often acts as the seller of the company’s assets. This was doneto fill the legal vacuumfor the smooth liability of the liquidator. Therefore, the problem is how are the provisions of the legislation to the obligations of the liquidator in the process of liquidation of the limited liability company? The study approach method used is a description of jur
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Nurul Hidayah and Amrie Firmansyah. "IMPLEMENTASI LIKUIDASI KORPORASI DI INDONESIA: KAJIAN AKUNTANSI DAN YURIDIS." Jurnal Wahana Akuntansi 15, no. 2 (2020): 184–96. http://dx.doi.org/10.21009/wahana.15.025.

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This study aims to analyze corporate liquidation accounting practices in Indonesia. The method employed is qualitative. The approach used in the study was interviews with two informants, namely accounting practitioners and legal experts. The data obtained from the two informants were analyzed based on suitability with theory, related literature both from the accounting and juridical sides. This study concludes that, in general, Law Number 40 of 2007 has provided guidelines regarding liquidation procedures and liquidator responsibilities, but Indonesia's financial accounting standards do not re
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Stace, Victoria. "Recovering the Liquidator's Costs on the Winding up of a Corporate Trustee." Victoria University of Wellington Law Review 50, no. 4 (2019): 711. http://dx.doi.org/10.26686/vuwlr.v50i4.6309.

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High Court decisions in New Zealand have identified three possible legal bases that might allow a liquidator to pay its costs out of the trust assets, on the liquidation of an assetless company that acted as trustee of a trading trust. This article suggests that there are problems with each of the bases identified, and that legislative amendment is required to ensure that the liquidator's authority to have access to trust assets to pay for the costs of liquidation in these circumstances is clearly established.
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Harahonych, O. V. "The problems of joint stock company liquidation and ways of their settlement." Analytical and Comparative Jurisprudence, no. 1 (July 1, 2021): 54–58. http://dx.doi.org/10.24144/2788-6018.2021.01.10.

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The article explores the problematic aspects of joint stock company liquidation. The essence and types of liquidation of joint stock companies have been analysed. The distinctive features of voluntary, compulsory and enforced liquidation of joint stock companies, as well as the liquidation of a bankrupt joint stock company and the liquidation on the basis of the law have been determined.
 The elements of the legal composition constituting the basis for the termination of joint stock companies by voluntary liquidation have been investigated. The complexity of the procedure of voluntary liq
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Milosavljević, Miroslav, and Jelena Milosavljević. "Commercial company winding-up through liquidation." Civitas 8, no. 2 (2018): 70–86. http://dx.doi.org/10.5937/civitas1802070m.

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Khomenko, Viktoriia O., Leonid V. Efimenko, and Valentyna A. Vasilyeva. "The Legal Status of a Company after Decision on Its Liquidation." Global Journal of Comparative Law 10, no. 1-2 (2021): 138–52. http://dx.doi.org/10.1163/2211906x-10010011.

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Abstract Entrepreneurial activity is one of the main factors in the development of the market economy of the state, the internal and external markets of Ukraine and innovative industries. Therefore, the main purpose of this article is to analyse the peculiarities of the legal position of a company after a decision has been made to terminate it. It is established that the liquidation of legal entities is performed without the transfer of the rights and obligations of the liquidated enterprise to other persons, i.e. without succession. Upon liquidation of the enterprise, its rights and obligatio
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Tokarski, Andrzej, and Maciej Tokarski. "Restructuring proceedings as a positive effect of implementing the instruments of the New Chance Policy in the Polish economy in the years 2016–2018." Journal of Management and Financial Sciences, no. 37 (September 4, 2019): 25–46. http://dx.doi.org/10.33119/jmfs.2019.37.2.

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You can respond to a business crisis in two ways: either by saving it (restructuring or remodelling the company and limiting, at least temporarily, creditor rights, while preserving the jobs and assets of the restructured entrepreneur) or by liquidating it (by realization of the estate and thus liquidation of the economic entity with a partial satisfaction of creditors and simultaneous return of tangible assets to trading). Thus, both liquidation and reorganization are possible in most countries. The problem of the accuracy of choice between the liquidation of an enterprise and its restructuri
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Nusinov, Volodymyr, Liudmyla Burkova, and Natalia Shura. "Estimating the Ukrainian companies’ financial potential and the probability of forced liquidation." Investment Management and Financial Innovations 17, no. 2 (2020): 26–39. http://dx.doi.org/10.21511/imfi.17(2).2020.03.

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The development of a global economy is impossible without economic ups and downs, which disrupt economic stability. The growth of the crisis in Ukrainian companies is no exception. In world practice, there are many methods for estimating the possibility of companies’ bankruptcy. At the same time, there are no methodological approaches to setting up the possible commencement of company’s liquidation during its bankruptcy. The article aims to develop a methodology for estimating the possibility of company’s liquidation due to the introduction of its bankruptcy procedure and to determine the fina
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Dissertations / Theses on the topic "Liquidation of company"

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Kačmárová, Dana. "LIquidation of the enterprise." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-198848.

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abstract Aim of this Master's Thesis is to describe the process of liquidation to the reader step by step from winding-up of the company to its dissolution and focus on prospective problems that might arise in connection therewith. Based on the valid legislation the theoretical part deals with basic terms and explanation thereof with regards to anticipated effectiveness of the New Civil Code and Act on Business Corporation in January 2014 and changes related thereto. The practical part contains description of the liquidation process of the fictitious limited liability company. Key words: liqui
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Orletová, Jana. "Likvidace obchodní společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-377365.

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This Master's thesis describe process of liquidation which precluding disappearance of the enterprise. As a result is to show this action in reality. The practical part of this thesis contains activities of liquidator in the joint-stock company. The thesis refers to possibility of bankruptcy the company and the liquidator's procedure in this situation. The goal of this thesis is describing the procedure of liquidation, direct the attention to mentioned problems that could occur during liquidation and trying to find some solutions.
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Derham, S. R. "The law of set-off in bankruptcy and company liquidation." Thesis, University of Cambridge, 1985. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.354671.

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Watson, Iain David. "An investigation of the use of market and industry data in financial distress modelling : based on data derived from the Unlisted Securities Market and Official List." Thesis, University of Ulster, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.339298.

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Silva, Angélica de Vasconcelos. "Closing doors (1780-1813): the liquidation process at General Company of Pernambuco and Paraíba." Universidade de São Paulo, 2016. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-27072016-162132/.

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This dissertation investigated the dynamics, rationales and context of accounting practices in a pre-industrial setting. By focusing on the case of the General Company of Pernambuco and Paraíba (PPC), the examination could analyze a firm\'s entire lifecycle (from the birth until decline) to answer the following research question: How and why did the PPC\'s liquidation process stretch for so long? The PPC was a privately owned company whose monopoly privilege was granted by the Portuguese Crown in 1759 and suspended in 1780. Between the removal of the monopoly rights and 1813, the company \'got
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Malohlavová, Šárka. "Likvidace obchodní společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114410.

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The liquidation is a topic which is not properly defined by the Czech legislation. There is no dedicated law, which would bring a complex description of the liquidation. The actual law regulation does not address the whole complexity and brings many questions. Therefore this thesis is concerned with problems of the liquidation in accordance with the Czech legislation. The aim of the thesis is to provide sufficient information which would give a comprehensive picture of the liquidation. The introductory part of the thesis focuses on a general description, definitions and law regulation of the l
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Alkhashroom, Abdulah Hussein. "Civil protection of company property from the conduct of directors in insolvent liquidation in Scotland." Thesis, University of Aberdeen, 1997. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=137005.

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This thesis is an attempt to trace the aspects of civil protection of company property from the conduct of directors in insolvent liquidation in Scotland. It emphasises the origin of the problem and the essential need to protect company property, particularly in public limited companies. This protection is required for two reasons. First, directors may abuse their powers and take advantage of the privilege of limited liability they enjoy. Second, the separation between ownership and control. There are several aspects of civil protection which are provided by the Insolvency Act 1986, the Compan
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Hurníková, Barbora. "Valuation of development company." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-72688.

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Aim of this thesis is to determine intrinsic value of shares of developer Orco Prague, a.s. and valuation of this company as of 31.12.2010, based on public information available. Results should help owners and management to decide about the future of the company that is hardly dealing with impacts of worldwide financial crisis. The key for final recommendation will be comparison of results of revenue and liquidation methods. Theoretical part of thesis describes procedures and methodology of valuation, practical part is devoted to introduction of the company, strategic and financial analysis, f
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Malá, Eva. "Likvidace společnosti - právní, daňový a účetní pohled." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-75760.

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This thesis deals with the liquidation of legal persons. It deals with the demands of the liquidator to enter into liquidation. It describes the registration requirements, accounting and tax obligations. The output is an example of completing the processing of tax return.
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Bourdais, Matthieu. "Etude critique des modes de cession applicables au fonds de commerce dans le cadre de la réalisation des actifs en liquidation judiciaire." Thesis, Lille 2, 2017. http://www.theses.fr/2017LIL20011/document.

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Depuis la réforme du droit des procédures collectives par la loi de sauvegarde des entreprises du 26 juillet 2005, deux régimes de cession aux conséquences juridiques dissemblables restent applicables lors des réalisations d’actifs en liquidation judiciaire. Le fonds de commerce, bien particulier à la définition lacunaire, présente la particularité d’être éligible tant à l’application du régime de la cession d’entreprise des articles L 642-1 et suivants du Code de Commerce, qu’à celle de la cession de biens isolés de l’article L 642-19 du Code de Commerce. Les éléments guidant la répartition d
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Books on the topic "Liquidation of company"

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Rajak, Harry. Company rescue and liquidation. Sweet & Maxwell, 2013.

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McPherson, B. H. The law of company liquidation. Law Book Co., 1994.

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Kealy, Andrew R. McPherson's law of company liquidation. Sweet & Maxwell, 2001.

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Pennington, Robert R. Company liquidations: The procedure. Jordans, 1987.

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Keay, Andrew R. McPherson, the law of company liquidation. 4th ed. LBC Information Services, 1999.

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Goyle, L. C. Law & practice of company winding up. Eastern Law House, 1987.

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Pennington, Robert R. Company liquidations: The substantive law. Jordans, 1987.

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Bennett, David A., W.S. and Palmer, Francis Beaufort, Sir, 1845-1917., eds. Palmer's company insolvency in Scotland. W. Green/Sweet & Maxwell, 1993.

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Peter, Blanchard. The law of company receiverships in Australia and New Zealand. 2nd ed. Butterworths, 1994.

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McPherson, B. H. (Bruce Harvey), ed. McPherson's law of company liquidation: By Andrew R. Keay. 2nd ed. Sweet & Maxwell, 2009.

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Book chapters on the topic "Liquidation of company"

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"LIQUIDATION." In Scottish Company Law. Routledge-Cavendish, 2012. http://dx.doi.org/10.4324/9781843140108-31.

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"Liquidation." In Cavendish: Company Lawcards. Routledge-Cavendish, 2004. http://dx.doi.org/10.4324/9781843144380-17.

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Dignam, Alan, and John Lowry. "17. Corporate rescue and liquidations in outline." In Company Law. Oxford University Press, 2020. http://dx.doi.org/10.1093/he/9780198848455.003.0017.

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Titles in the Core Text series take the reader straight to the heart of the subject, providing focused, concise, and reliable guides for students at all levels. This chapter deals with the regulatory regime governing corporate rescue and liquidations. It first considers two procedures that were introduced by the Insolvency Act 1986 aimed at implementing the objective of corporate rescue: the administration order and the company voluntary arrangement, the former of which has been fundamentally reformed by the Enterprise Act 2002. It then discusses voluntary winding-up by companies, members, and creditors under the 1986 Act, as well as the grounds on which the court may initiate compulsory winding-up. The chapter also examines the consequences of a winding-up petition on dispositions of company property; winding-up in the public interest; the duties and functions of the liquidator; provisions allowing avoidance of transactions entered into prior to liquidation; the personal liability of directors under the Insolvency Act 1986; and distribution of surplus assets following liquidation. Finally, it outlines a number of amendments to the 1986 Act.
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"Liquidation." In Bourne on Company Law. Routledge, 2010. http://dx.doi.org/10.4324/9780203849927-31.

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"Liquidation." In Key Cases: Company Law. Routledge, 2013. http://dx.doi.org/10.4324/9780203785539-15.

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"LIQUIDATION." In Principles of Company Law. Routledge-Cavendish, 2013. http://dx.doi.org/10.4324/9781843142805-27.

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French, Derek. "20. Company insolvency and liquidation." In Mayson, French & Ryan on Company Law. Oxford University Press, 2017. http://dx.doi.org/10.1093/he/9780198797234.003.0020.

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This chapter deals with procedures and legislation governing the insolvency and liquidation of a company and who are qualified as insolvency practitioners. It first discusses insolvency procedures such as administrative receivership, administration, voluntary arrangement, creditors’ voluntary winding up, winding up by the court and the appointment of a provisional liquidator. It then considers the effect of insolvency and liquidation procedures on floating charges, court control of insolvency and liquidation procedures and liability for wrongful trading. The legal principles underlying disqualification orders against a company’s directors, the use of an insolvent company’s name, the order of the application of assets in liquidation and the dissolution of a company are also examined.
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French, Derek. "20. Company insolvency and liquidation." In Mayson, French & Ryan on Company Law. Oxford University Press, 2019. http://dx.doi.org/10.1093/he/9780198841517.003.0020.

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This chapter deals with procedures and legislation governing the insolvency and liquidation of a company and who are qualified as insolvency practitioners. It discusses insolvency procedures such as administration, voluntary arrangement, creditors’ voluntary winding up, winding up by the court and the appointment of a provisional liquidator. It considers the effect of insolvency and liquidation procedures on floating charges, court control of insolvency and liquidation procedures, and liability for fraudulent trading and wrongful trading. The legal principles underlying disqualification orders against a company’s directors, the use of an insolvent company’s name, the order of the application of assets in liquidation and the dissolution of a company are also examined.
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French, Derek. "20. Company insolvency and liquidation." In Mayson, French & Ryan on Company Law. Oxford University Press, 2021. http://dx.doi.org/10.1093/he/9780198870029.003.0020.

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This chapter deals with procedures and legislation governing the insolvency and liquidation of a company and who are qualified as insolvency practitioners. It discusses insolvency procedures such as administration, voluntary arrangement, creditors’ voluntary winding up, winding up by the court and the appointment of a provisional liquidator. It considers the effect of insolvency and liquidation procedures on floating charges, court control of insolvency and liquidation procedures, and liability for fraudulent trading and wrongful trading. The legal principles underlying disqualification orders against a company’s directors, the use of an insolvent company’s name, the order of the application of assets in liquidation and the dissolution of a company are also examined.
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Roach, Lee. "23. Liquidation, dissolution, and restoration." In Company Law. Oxford University Press, 2019. http://dx.doi.org/10.1093/he/9780198786634.003.0023.

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This concluding chapter explores the different types of liquidation, the powers of a liquidator, and the ways in which a company can be dissolved and restored. The Insolvency Act 1986 (IA 1986) provides for two types of liquidation: voluntary winding up; and winding up by the court. A voluntary winding up occurs where the members voluntarily wind up the company by passing a special resolution. Meanwhile, compulsory winding up occurs where a person petitions the court for an order of winding up the company, and the court grants such an order. The liquidator's role is to gather, realize, and distribute the assets of the company to its creditors and, if there is a surplus, to persons so entitled. Ultimately, the process by which a company's existence is ended is known as ‘dissolution’. A dissolved company can be restored in certain circumstances.
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Conference papers on the topic "Liquidation of company"

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Mihova-Georgieva, Anna. "POWERS FOR LIQUIDATION IN CASE OF TERMINATION OF SOLE OWNED LTD. IN CASE OF DEATH OF THE SOLE OWNER OF THE CAPITAL." In THE LAW AND THE BUSINESS IN THE CONTEMPORARY SOCIETY 2020. University publishing house "Science and Economics", University of Economics - Varna, 2020. http://dx.doi.org/10.36997/lbcs2020.164.

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The report analyzes the provisions of Art. 157, paragraf 1 CA and art. 155, item 3 of the CA, in order to establish the persons who have the authority to declare the termination of the company in the Commercial Register and to carry out a procedure for liquidation of the company.
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Stanislawska, Marta. "REDUCTION OF THE COMPANY�S CAPITAL BY REDEMPTION OF SHARES AS A PREMISE FOR DECLARATION OF BANKRUPTCY OR LIQUIDATION. LEGAL AND TAX ASPECTS IN THE CONTEXT OF POLAND." In 5th SGEM International Multidisciplinary Scientific Conferences on SOCIAL SCIENCES and ARTS SGEM2018. STEF92 Technology, 2018. http://dx.doi.org/10.5593/sgemsocialf2018/1.6/s03.065.

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kelmere, Laila. "COMPANY’S ACTIVITIES TERMINATION BY TAX AUTHORITY DECISION (SIMPLIFIED LIQUIDATION, LATVIA EXAMPLE)." In LIVEABLE CITIES – FOUR EXAMPLES OF THE URBAN REGENERATION. SAIMA CONSULT LTD, 2018. http://dx.doi.org/10.32008/nordsci2018/b2/v1/13.

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Lemm, Thomas C. "DuPont: Safety Management in a Re-Engineered Corporate Culture." In ASME 1996 Citrus Engineering Conference. American Society of Mechanical Engineers, 1996. http://dx.doi.org/10.1115/cec1996-4202.

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Attention to safety and health are of ever-increasing priority to industrial organizations. Good Safety is demanded by stockholders, employees, and the community while increasing injury costs provide additional motivation for safety and health excellence. Safety has always been a strong corporate value of DuPont and a vital part of its culture. As a result, DuPont has become a benchmark in safety and health performance. Since 1990, DuPont has re-engineered itself to meet global competition and address future vision. In the new re-engineered organizational structures, DuPont has also had to re-
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