Academic literature on the topic 'Winding-up and dissolution of the company'

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Journal articles on the topic "Winding-up and dissolution of the company"

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Xu, Zhao, and Mamoudou Dioumessy. "Challenges and Solutions to Air Transportation in Guinea: A Case Study on the Revival of the National Airline." Journal of Asian and African Studies 54, no. 6 (May 6, 2019): 858–79. http://dx.doi.org/10.1177/0021909619847219.

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After the dissolution of the first national airline in 2002, the Guinean government attempted to set up Guinea Airlines, but it was unsuccessful. This study aims to analyze the current state of air transport in Guinea and to conduct a diagnostic analysis for the revival of the national airline. The objective is to explore the causes of the failures of various attempts to revive the national company. The findings show that air transport has a positive spillover externality to economic long-run growth and the revival of Guinea Airlines could be a major asset to boost the country’s economic growth.
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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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Odegard, Erik. "Designing a New Fort on the Gold Coast: Johan Fredrik Trenks, the WIC, and the New Fort at Takoradi, 1774–1791." Itinerario 40, no. 3 (December 2016): 523–47. http://dx.doi.org/10.1017/s0165115316000681.

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This article examines the decision-making process for a new fort which the Dutch West India Company proposed to build near Takoradi in present-day Ghana in the third quarter of the eighteenth century. By closely following the process of design, evaluation, and redesign of the fort, this article argues that the WIC was institutionally incapable of coordinating and carrying out such a complex project. The original design for the new fort was made in 1774 by Johan Frederik Trenks, a Silesian-born engineer who, as it turned out, was not current with modern design practices and used Dutch examples from the first half of the seventeenth century. The design was sent to the Netherlands for evaluation and returned with scathing criticism. The long, drawn-out process of design, evaluation, and redesign of what was after all a relatively small fort show the institutional paralysis of the WIC in the years leading up to the Fourth Anglo-Dutch War (1780–84). Though the fort would never be completed, construction did begin shortly before the war. The conflict, followed shortly thereafter by the dissolution of the WIC, meant the project would never be completed.
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Shumilin, P. E., and V. A. Eremenko. "ACCOUNTING MODEL OF DECISION SUPPORT SYSTEM." Scientific Review: Theory and Practice 10, no. 4 (May 4, 2020): 612–19. http://dx.doi.org/10.35679/2226-0226-2020-10-4-612-619.

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The digital development of the economy opens up new horizons for accounting. On the one hand, dissolution of accounting in corporate management systems takes place, on the other hand, the accounting functions for managing economic information remain relevant. This article uses the accounting modeling method. We offer a five-blocks accounting model of the decision support system. The model is formed by such blocks as the interface for collecting primary data on company transactions in the context of the formation of financial, managerial, strategic accounting accounts, ETL (extract, transform, loading) of processes for combining credentials from various sources within the framework of a structured work plan of accounts; predicted accounting iterations, having a synergistic, reorganization, reorganization, immunization, hedging and other areas; express audit of the management decision, which consists in assessing the impact of the management decision on the effectiveness of the company, which includes such elements as tax and legal expertise; SWOT analysis; reporting visualization tools that allow you to generate different types of reporting: financial, managerial, statistical, not just in tabular form, but using digital visualization methods; accounting and analytical indicators of managerial decisions, which can be described as a system of indicators reflecting the financial and economic situation of the enterprise under the influence of managerial decisions; the state of its financial stability, profitability, solvency, liquidity; the size of the property of the founders. The introduction and use of this model will allow generating relevant accounting information based on the needs of management, supporting the adoption of management decisions at a scientifically sound level that meets the criteria of business efficiency and protect the interests of owners.
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Ali, Rehmat. "LANDSCAPE OF LAWS AND PROCEDURE OF WINDING UP OF COMPANIES IN PAKISTAN." Journal of Law & Social Studies 1, no. 2 (December 31, 2019): 77–89. http://dx.doi.org/10.52279/jlss.01.02.7789.

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Under the Company Law of Pakistan the winding up process through Court is regulated under sections 293, 305, 306 and of new Companies Act 2017. Nonetheless, the main focus of the courts is “to save the corporate sector” on the ground that it is “just and equitable” under Section 301 of Act, that a company should be put to winding up proceeding or not and there is no other mode to avoid the winding up of the companies like providing financial assistance. However, a radical change has been introduced in the world, in the field of windings up of the companies since the incorporation of the companies in Pakistan. Firstly we followed Companies Act 1913 and secondly a company ordinance 1984 promulgated and recently Companies’ Act 2017 has been introduced but no substantial change has been introduced in winding up proceeding of the companies. In the wake of the present mechanism and corporate legal framework in Pakistan, it is endeavored to research whether, in view of modern corporate cultures prevalent in the world, the Companies Act, 2017 provides adequate measures for the companies sought to be wound up in Pakistan. This article also aims, inter alia, to analyze the new techniques prevalent in various jurisdictions of the world and consider the aspects of legislative transplant of the same within the corporate legal system of Pakistan.
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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 (December 2, 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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Robb, George, and V. Markham Lester. "Victorian Insolvency: Bankruptcy, Imprisonment for Debt, and Company Winding-Up in Nineteenth-Century England." American Historical Review 101, no. 5 (December 1996): 1542. http://dx.doi.org/10.2307/2170217.

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Johnson, Paul, and V. Markham Lester. "Victorian Insolvency: Bankruptcy, Imprisonment for Debt and Company Winding-Up in Nineteenth-Century England." Economic History Review 49, no. 3 (August 1996): 613. http://dx.doi.org/10.2307/2597780.

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Smart, P. St J. "Jurisdiction to Wind Up Companies Incorporated in Northern Ireland." International and Comparative Law Quarterly 45, no. 1 (January 1996): 177–90. http://dx.doi.org/10.1017/s0020589300058711.

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In Re A Company (No.007946 of 1993)1 it was held that a company incorporated in Northern Ireland was an “unregistered company” within section 220 of the Insolvency Act 1986 and, accordingly, was amenable to the winding-up jurisdiction of the English court. In so holding Morritt J specifically declined to follow the view expressed in Dicey and Morris,2 a view which had been adhered to by a number of writers on both English and Scottish law.3 Prior to his Lordship's determination it was considered as a general proposition that a company incorporated in one part of the United Kingdom could be wound up only in the place of incorporation (such judicial authority as there was in respect of Northern Irish companies4 was to this effect—although it was not brought to the attention of Morritt J). Whilst as a matter of precedent it was undoubtedly open to Morritt J to hold that there was jurisdiction to wind up a Northern Irish company, such a conclusion is completely at odds with the history and underlying intention of the relevant statutory provisions.
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Southall, S. M., and J. D. Punter. "A Pension Scheme Wind-up: Legitimate Act or Smash-and-Grab?." Journal of the Staple Inn Actuarial Society 30 (December 1987): 1–66. http://dx.doi.org/10.1017/s0020269x00010070.

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The last paper on the winding-up of pension schemes was presented to the Institute by Gilley in March 1972. Since that time it has justifiably been the standard work on the subject and it has only recently been withdrawn from the Institute's examination syllabus. This paper is an attempt to up-date Gilley's work and to describe a complex and practical field of actuarial operation. Since 1972 there has been a substantial amount of pensions legislation which has inevitably changed the detailed procedures involved in a pension scheme dissolution. Nevertheless, many of the general considerations and ideas expressed in Gilley's paper are still valid today.
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Dissertations / Theses on the topic "Winding-up and dissolution of the 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: liquidation, liquidator, winding-up and dissolution of the company
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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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Couturier, Gaël. "Droit des sociétés et droit des entreprises en difficulté." Thesis, Lyon 3, 2011. http://www.theses.fr/2011LYO30088.

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Appelés à s’appliquer concurremment pour traiter les difficultés d’une société, il est classiquement considéré que les relations entre le droit des sociétés et le droit des entreprises en difficulté se résument à des conflits pouvant être résolus en faisant prévaloir le « droit spécial » des procédures collectives sur le « droit commun » des sociétés. Cette analyse a perdu de sa pertinence en raison de la mutation du droit des faillites en droit des entreprises en difficulté dont la finalité, le contenu, et le domaine d’application ont profondément changé, ainsi qu’en raison de la contractualisation des deux matières. Ces évolutions ont induit une appréhension nouvelle de celles-ci. Sont en effet recherchées, tant par les sociétés en difficulté que par leurs créanciers, les potentialités de l’association du droit des sociétés et du droit des entreprises en difficulté pour organiser le rebond d’une société défaillante. Leurs relations en droit positif s’avèrent ainsi plus subtiles et plus complexes. Une synergie existe entre elles lors du règlement à l’amiable des difficultés, tandis qu’une véritable soumission du droit des sociétés au droit des entreprises en difficulté peut être constatée lors du règlement judiciaire des difficultés. Malgré des origines distinctes, des finalités propres, et des fonctions radicalement opposées, une logique anime les relations des deux matières révélant un corpus légal et jurisprudentiel utilisé pour le règlement des difficultés qui témoigne de l’existence d’un droit des sociétés en difficulté
It is commonly understood that, when considering ailing companies, the conflicts that arise between concurrently applicable corporate law and insolvency law can be solved with “special law” that prevails over “ordinary law”. This understanding has lost some relevance through the transformation of “bankruptcy law” into “distressed business law”. The trend towards the use of explicit contracts in these fields is bringing about a change in their finality, content and scope. This evolution of corporate law and insolvency law is creating new apprehension on the part of both the distressed company and the creditors, with the result that both parties are looking for means to combine these subjects when organising the recovery of an ailing firm. Their coexistence in substantive law turns out to be even more subtle and complex. In the case of an amicable settlement of a dispute, a synergy exists between corporate law and insolvency law whereas when a settlement is imposed under court supervision, the prevalence of insolvency law over corporate law is notable. Despite distinct origins, differing finality and radically opposing functions, a common logic motivates the relation between corporate law and insolvency law revealing a legal corpus and case law as a testament to the existence of an “ailing company law”
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Lelková, Petra. "Věcný koncept a účetní řešení likvidace korporace v ČR a komparace s koncepty a účetním řešení v zahraničí." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198423.

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The goal of the diploma thesis is describing the process of winding up of business company, as a process leading to closure of business and dissolution of a company. The work is focused on legal, accounting and tax purposes in the Czech Republic and as well as in the Poland republic, including analysis of the diversity.
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Fino, Susana Maria Carvalho. "O processo de dissolução e liquidação de uma sociedade: aspectos teórico-práticos." Master's thesis, 2009. http://hdl.handle.net/10071/1772.

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Relatório de Estudo de Caso
A dissolução e liquidação é um processo complexo e, em alguns casos, moroso, que exige um elevado grau de conhecimento das diversas matérias relacionadas com o tema, nomeadamente o direito societário, a contabilidade e a fiscalidade. Em termos de direito societário, existem diversas situações que é necessário analisar separadamente, nomeadamente (i) o processo de dissolução e a elaboração de contas de dissolução, (ii) o processo de liquidação, (iii) a responsabilidade dos liquidatários, (iv) a obrigatoriedade de elaboração e apresentação de contas com periodicidade anual e das contas finais e (v) a partilha de bens aos sócios. Alguns dos itens acima estão intrinsecamente relacionados com a vertente contabilística deste processo, nomeadamente a necessidade de elaboração e apresentação das contas. A sociedade tem de cumprir determinados requisitos contabilísticos, nomeadamente a transferência dos valores do balanço para a rubrica de sócios, de forma a apresentar um balanço “a zeros”. Em termos fiscais, a sociedade tem de cumprir um conjunto de obrigações declarativas, que em alguns casos, têm prazos reduzidos (e.g., 30 dias para a declaração Modelo 22 e IES-DA), sendo a sociedade tributada sobre o resultado gerado até à data. Adicionalmente, a partilha de bens aos sócios deve, igualmente, ter um tratamento fiscal associado, podendo ser de rendimento de capitais, mais-valia ou menos-valia, consoante os montantes em questão. Esta tese pretende proceder à aplicação prática dos conceitos teóricos acima referidos.
The wind-up and liquidation of a company is a complex and, in some cases, long process that demands a high level of knowledge on various matters, namely corporate law, accounting and tax. In terms of corporate law, there are various situations where it is necessary to proceed with a separate analysis of, for instance, (i) the wind-up process and the elaboration of wind-up accounts, (ii) the liquidation process, (iii) the liquidators’ responsibilities, (iv) the obligation to prepare and present annual accounts as well as of final liquidators’ accounts and (v) the assets’ share to the shareholders. Some of the above mentioned items are deeply linked to the accounting perspective of this process, namely the need to prepare and present the accounts. The company has to fulfill certain accounting requirements, such as the transfer of the amounts booked in the accounts into the shareholders’ accounts, in order to present a “nil” balance sheet. In tax terms, the company has to fulfill a set of tax obligations which, in some cases, have reduced deadlines to be accomplished (e.g., the CIT return and the annual tax and accounting information statement), being the company taxed over the net result generated until the liquidation date. Additionally, the remaining assets’ share between the shareholders shall have, also, a tax treatment associated, namely as capital income or capital gain/loss, depending on the amounts computed at the liquidation date. This thesis intends to proceed with the application to a real situation of the above mentioned theoretical concepts.
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Books on the topic "Winding-up and dissolution of the company"

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

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Office, National Audit. Winding-up the New Millennium Experience Company. London: Stationery Office, 2002.

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Office, National Audit. Winding-up the New Millennium Experience Company limited. London: Stationery Office, 2002.

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Tomasic, Roman. Butterworths Hong Kong company (winding up and miscellaneous provisions) law handbook: Companies (winding up and miscellaneous provisions) Ordinance (Cap 32). Edited by Tyler, E. L. G. (Edward Lawson Griffin), author, Lo, Stefan H. C., author, Stott Vanessa editor, and Hong Kong (China). Hong Kong: LexisNexis Hong Kong, 2014.

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Loose, Peter. Loose on liquidators: The role of a liquidator in a winding up. 4th ed. Bristol: Jordans, 1997.

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Victorian insolvency: Bankruptcy, imprisonment for debt, and company winding-up in nineteenth-century England. Oxford: Clarendon Press, 1995.

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Loose, Peter. Loose on liquidators: The role of a liquidator in a voluntary winding up. 3rd ed. Bristol: Jordans, 1989.

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Office, National Audit. Winding-up the new millennium experience company limited: Report by the Comptroller and Auditor General. London: Stationery Office, 2002.

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Assembly, Canada Legislature Legislative. Bill: An act to facilitate the winding up of insolvent joint stock companies. Quebec: Thompson, Hunter, 2003.

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Office, National Audit. Winding-up the New Millennium Experience Company Limited: Report by the comptroller and auditor general, HC 749, Session 2001-2002, 17 April 2002. London: Stationery Office, 2002.

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Book chapters on the topic "Winding-up and dissolution of the company"

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McLaughlin, Susan. "Winding up and dissolution of a company." In Unlocking Company Law, 461–98. 4th edition. | Abingdon, Oxon ; New York, NY : Routledge, [2018] | Series: Unlocking the law: Routledge, 2018. http://dx.doi.org/10.4324/9780203702741-16.

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Roach, Lee. "23. Liquidation, dissolution, and restoration." In Company Law, 651–88. 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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Hannigan, Brenda. "24. Liquidation and dissolution—winding up the insolvent company." In Company Law. Oxford University Press, 2018. http://dx.doi.org/10.1093/he/9780198787709.003.0024.

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Winding up or liquidation is the process by which the assets of the company are collected in and realised, its liabilities discharged, and the net surplus, if there is one, distributed to the persons entitled to it. This chapter concentrates on the winding up of insolvent companies. The discussions cover: voluntary winding up; compulsory winding up; consequences of the winding-up order; the role and powers of a liquidator; the anti-deprivation rule, proof of debts, and set-off; the order of distribution; and dissolution of the company.
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Hannigan, Brenda. "24. Liquidation and dissolution—winding up the insolvent company." In Company Law, 607–44. Oxford University Press, 2021. http://dx.doi.org/10.1093/he/9780198848493.003.0024.

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Winding up or liquidation is the process by which the assets of the company are collected in and realised. This chapter concentrates on the winding up of insolvent companies. The discussion covers: voluntary winding up; compulsory winding up; consequences of the winding-up order; the role and powers of a liquidator; the anti-deprivation rule, proof of debts, and set-off; the order of distribution; and dissolution of the company. The chapter considers the differing types of winding up and, in particular, the ability to have a company wound up where it is unable to pay its debts. It examines the role of the liquidation in realising assets and making distributions to creditors. It considers in detail the order of distribution and the priority accorded to creditors including HMRC (following the expansion of preferential debts), floating chargeholders and unsecured creditors.
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"Winding up and Dissolution of a Company." In Unlocking Company Law, 432–68. Routledge, 2014. http://dx.doi.org/10.4324/9780203778913-23.

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"Winding up and dissolution of a company." In Unlocking Company Law, 403–35. Routledge, 2013. http://dx.doi.org/10.4324/9780203779071-24.

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"WINDING UP AND DISSOLUTION OF A COMPANY." In Unlocking Company Law, 487–524. Routledge, 2015. http://dx.doi.org/10.4324/9781315768458-25.

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Hannigan, Brenda. "Liquidation and dissolution—winding up the insolvent company." In Company Law, 617–46. Oxford University Press, 2012. http://dx.doi.org/10.1093/he/9780199608027.003.0024.

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Hannigan, Brenda. "24. Liquidation and dissolution—winding up the insolvent company." In Company Law, 677–715. Oxford University Press, 2015. http://dx.doi.org/10.1093/he/9780198722861.003.0024.

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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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Conference papers on the topic "Winding-up and dissolution of the company"

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Moore, William. "Damage Mechanisms Found in Generator Rotor 18Mn18Cr Retaining Rings." In ASME 2016 Power Conference collocated with the ASME 2016 10th International Conference on Energy Sustainability and the ASME 2016 14th International Conference on Fuel Cell Science, Engineering and Technology. American Society of Mechanical Engineers, 2016. http://dx.doi.org/10.1115/power2016-59101.

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Generator rotor retaining rings are one of the most highly stressed components in the generator rotor. Additionally, some retaining ring materials such as 18Mn5Cr, have been susceptible to Stress Corrosion Cracking (SCC). 18Mn18Cr retaining ring material has been used to replace older 18Mn5Cr material rings with great success. The 18Mn18Cr material has been found to be resistant to SCC in the presence of moisture. Recently, one OEM (Original Equipment Manufacturer) called for inspections of 18Mn18Cr rings, despite its reliable performance in the industry. Although resistant to SCC, some 18Mn18Cr rings have been found with cracks and other damage. The author’s company felt that it would be of value to go back through past job records with rotors that were identified to have 18Mn18Cr retaining rings, and review those records and report on the results of ring inspections due to damage. The author’s company typically rewinds dozens of rotors per year, with many of the rings manufactured from 18Mn18Cr. As part of a rewind, rings are disassembled and inspected. Of course, many rewinds are done because of failures, mostly related to the field winding. An XRF (X-Ray Fluorescence) analyzer is used to determine a ring’s composition. It has excellent accuracy, and can easily distinguish between 18Mn18Cr material and other non-magnetic steels, such as the once common 18Mn5Cr. Magnetic rings are easily distinguishable by a magnet, by manufacturer and rating, and / or by ventilation method. A total of seventeen (17) 18Mn18Cr ring metallurgical investigation reports were reviewed. These metallurgical investigations were conducted between 2008 and 2014. Reports reviewed included only those retaining ring inspections that were done to diagnose some visible damage to one or two retaining rings. In other words, if an 18Mn18Cr retaining had some indication of damage, the detailed inspection report and analysis was included and reviewed as part of this paper. Rings that were inspected and had no issues are not included. Rings that had damage due to some obvious man-made issues were not included. For example, one generator rotor had an 18Mn18Cr ring that had an obvious grinding wheel cut. The owner was aware that this damage had occurred during a prior repair. This metallurgical investigation was not included in this study. Another finding not included in this study was an 18Mn18Cr retaining ring with a high hardness variation, well beyond the tolerance standards and acceptance criteria used by NEC. Since there was no physical damage to the ring surface and no cracking, pitting or other abnormality present, this ring’s inspection report was also excluded. Only rings with some type of visual evidence of pitting, corrosion, fretting or material upset were included and make up the 17 generator rotors.
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