Esta tese analisa um regime jurídico convencionalmente designado numerus clausus dos direitos reais, examinando-o sob três aspectos. O primeiro deles concerne às funções que esse regime desempenha no interior do ordenamento jurídico. Em um sistema de direito patrimonial privado que promove a autonomia contratual e predispõe restrições jurídico-negociais ao poder de dispor, entre as quais se ressaltam os direitos subjetivos reais, o regime de numerus clausus se apresenta como uma previsão legal dos tipos de contratos que restringem o poder de dispor e, assim, modificam o poder de adquirir do sujeito passivo universal. Conquanto sofram essa modificação em sua esfera jurídica, esses sujeitos de direito não tomam parte na celebração daqueles contratos. De maneira que as funções do numerus clausus dirigem-se, fundamentalmente, ao concerto de um fenômeno de heteronomia privada: por meio de um catálogo, o adquirente pode não apenas conhecer quais são os contratos que, a despeito de sua declaração jurídico-negocial, afetam os seus interesses econômico-sociais, mas também desconsiderar a eficácia, sobre si, dos contratos que, extrapolando aquele catálogo, circunscrevem-se, seguramente, a só quem, dele, foi parte. Em segundo lugar, sustenta-se uma qualidade negativa e outra positiva no numerus clausus. Negativamente, esse regime jurídico se identifica por uma grave limitação na autonomia contratual, especialmente na autonomia dos contratos de disposição. Nesse sentido, e porque o poder de dispor não é uma posição jurídica exclusiva da titularidade de direitos subjetivos reais, assim como as conseqüências de suas restrições não despontam apenas no direito das coisas, não apenas a disposição contratual de direitos subjetivos reais, mas também a disposição contratual de créditos, de participações societárias e de propriedade imaterial submete-se, igualmente, a um numerus clausus. Essa circunstância remete a uma duplicidade de regimes de autonomia contratual no direito dos contratos: enquanto não há um tipo de contrato em gênero (tipicidade vinculativa) e predominam as regras cogentes (tipicidade fixa) para os contratos de disposição, os contratos obrigacionais obedecem a uma tipicidade aberta. Positivamente, por seu turno, o numerus clausus legitima uma poderosa técnica jurídica de oponibilidade de interesses econômico-sociais: o contrato de disposição. Selecionando um dos poucos tipos de contratos de disposição predispostos pela lei, os contratantes afetam, por meio da regra da prioridade e da imunidade contra disposição, a eficácia de contratos de cuja formação não tomam parte, sejam contratos subseqüentes, obrigacionais ou de disposição, sejam contratos precedentes, meramente obrigacionais. Sem dúvida, o ordenamento jurídico apresenta outras técnicas jurídicas de oponibilidade de interesses econômico-sociais aos terceiros-adquirentes, geralmente ligadas a procedimentos de publicidade, tais como a boa-fé. Muito embora elas manifestem efeitos semelhantes, por vezes contradizendo o regime de numerus clausus, não se verifica uma derrogação desse último, identificada, por vezes, como uma realização dos direitos obrigacionais. No fundo, em se tratando de fatos jurídicos inconfundíveis, as metódicas de argumentação e aplicação do direito, pressupostas em cada um deles, são, outrossim, diferentes. Essas diferenças correspondem, por fim, ao terceiro e último daqueles três aspectos sob os quais se analisa o numerus clausus. Efetua-se, para tanto, o estudo de dois casos representativos, colhidos da jurisprudência brasileira, a qual aplica ora esse último regime, ora a boa-fé, sem que isso signifique nenhuma contradição, uma vez que a excepcionalidade dessa última confirma o caráter do numerus clausus como a regulação motriz do tráfico jurídico, orientada à segurança da aquisição e à estabilidade de determinadas relações de intercâmbio dos bens econômicos. / My dissertation focuses on a legal regime generally referred to as \"numerus clausus of property rights\". It does so by examining three main aspects of the theme. First of all it analyses the function of that legal regime, which is the source of its perceived legitimacy nowadays. This function consists in tendering for buyers a welldefined catalogue describing all the possible agreements concerning the goods they intend to buy and that are going to be considered as burdens. In a Private Law system, which fosters the private autonomy and prearranges burdens, the numerus clausus works as a menu of those contracts likely to create burdens. All the other contracts not listed in that menu even if they make reference to certain goods will not be treated as burdens. Thus, the buyer may know that his own interests over these goods will not be affected. Second the dissertation identifies a positive and a negative quality in this function. A possible negative aspect is that the numerus clausus is a heavy limitation to private autonomy, mainly to exchange contracts. In this sense, not only the exchanges involving property interests (rights in rem) but also those affecting credits and other kinds of rights (rights in personam) are submitted to the same legal regime which leads to Private Law generally recognizing two kinds of private autonomy regimes in Contract. While inexchange contracts the autonomy is limited, in executory contracts the autonomy is sensitively wider. A possible positive aspect is that the numerus clausus establishes a very powerful tool for opposing interests to third parties: the exchange contract. By selecting one of the few exchange contracts available in that menu, parties may oppose their interests in future transactions they will not take part in. Exchange contracts are obviously not the only system available for opposing interests in Private Law. The so called good faith system, connected with publicity devices, works also in that way, but using a very different legal strategy. Although the legal doctrine is used to identify the application of the good faith system with a \"realization\" of personal rights, that seems problematic. As a matter of fact, as different legal conceptions, exchange contracts submitted to a numerus clausus regime and good faith system require different techniques and arguments. These different procedures are discussed in the third section of my dissertation. In this section I discuss major cases in Brazilian Law which apply sometimes the numerus clausus systems and sometimes the good faith system. I argue that there is no contradiction between the both fashions of judicial decision, unless one simply uses the incoherent notion of \"realization\".

Étant sans doute l'un des phénomènes qui a le plus marqué le droit international depuis 1945, l'internationalisation des droits de l'homme a laissé des traces qui sont perceptibles dans l'ordre juridique international, notamment dans le droit de la responsabilité internationale. La présente étude se propose de mettre en exergue l'influence exercée par les droits de l'homme ainsi que les valeurs qu'ils incarnent sur le droit de la responsabilité internationale. Cette influence s'est traduite par une objectivisation de la responsabilité internationale avec l'élimination du dommage comme élément constitutif de ce mécanisme. En outre, les droits de l'homme ont contribué à préparer le terrain à l'émergence, l'affermissement et l'enrichissement progressif du concept d'obligations erga omnes, facteur favorisant une approche multilatérale de la responsabilité internationale. L'influence des droits de l'homme sur le droit de la responsabilité internationale est surtout manifeste à travers la possibilité désormais reconnue aux individus victimes d'avoir directement accès aux juridictions internationales pour faire valoir leurs droits. Toutes ces évolutions, qui révèlent la place grandissante accordée à l'individu sur la scène internationale et la volonté de faire de la protection des droits de l'homme un sujet de préoccupation de la Communauté internationale, font de la responsabilité pour violation des droits de l'homme une institution spécifique. / Being probably one of the phenomena that has most marked international law since 1945, the internationalization of human rights has left marks that are noticeable in the international legal order, particularly in the international responsibility law. The present study aims to highlight the influence of human rights and the values they incarnate in the law of international responsibility. This influence has resulted in an objectification of international responsibility with the elimination of the damage as an element of that mechanism. In addition, human rights have contributed to prepare the ground for the emergence, consolidation and the gradual enrichment of the concept of erga omnes, factor favoring a multilateral approach to international responsibility. The influence of human rights on the law of international responsibility is mainly manifested through the ability now recognized to individual victims to have direct access to international courts to assert their rights. All these developments, which reveal the increasing importance given to the individual on the international scene and the desire to make the protection of human rights a concern for the international community, make the responsibility for violation of human rights a specific institution.

Made available in DSpace on 2016-04-26T20:21:57Z (GMT). No. of bitstreams: 1 Paula Susanna Amaral Mello.pdf: 616800 bytes, checksum: 1bc482b305a8c626e534aef7d8864cc9 (MD5) Previous issue date: 2013-06-28 / This paper aims at analyzing the fundamental right to integrity of the environment and obligations relating thereto in order to subsequently review the prohibition of environmental retrogression and limits thereof. The purpose of this paper is to contribute for the comprehension of the concept on prohibition of environmental retrogression, its scope and limits, avoiding vulgarization of the subject. Based on sound researches carried out on jurisprudence and case laws, this paper critically analyzes some of the key controversies involving prohibition of retrogression. A detailed study is conducted on fundamental rights theories, structure and applicability of such rights and obligations related thereto in order to finally choose the theoretical basis that best describes the national legal system reality. The environmental constitutional rule is classified as a principle and based on that conclusions are made on the relativity of its essential contend and of the ecological existential minimum. The origin and concept of the prohibition of environmental retrogression is deeply analyzed with emphasis on social rights, in which the doctrine acquired its more famous outline in order to critically analyze the approach the jurisprudence and case law have given to the matter in the environmental sphere. The conclusion is that the doctrine needs to be properly conceptualized in the environmental sphere, pointing out the nature of the prohibition of environmental retrogression as a legal limitation present in the third sub-rule of proportionality. The prohibition of environmental retrogression limits are analyzed in concrete cases / Este trabalho tem por objeto analisar o direito fundamental à integridade do meio ambiente e os deveres associados para, em seguida, examinar a proibição do retrocesso ambiental e seus limites. O intuito do trabalho é contribuir para a compreensão do conceito de proibição do retrocesso ambiental, de sua abrangência e limites, evitando a vulgarização do tema. Baseado em sólida pesquisa doutrinária e jurisprudencial, o trabalho examina de forma crítica algumas das principais polêmicas que contornam a proibição do retrocesso. Estudam-se, de forma detalhada, teorias dos direitos fundamentais, estrutura e aplicabilidade de tais direitos e deveres associados para, ao final, optar-se pela base teórica que melhor condiz com a realidade do ordenamento jurídico nacional. Classifica-se a norma constitucional ambiental como princípio e a partir daí seguem conclusões sobre a relatividade de seu conteúdo essencial e do mínimo existencial ecológico. Analisamse minuciosamente a origem e o conceito de proibição do retrocesso ambiental com enfoque nos direitos sociais, em que o instituto ganhou seus mais conhecidos contornos para, em seguida, criticamente avaliar a abordagem que doutrina e jurisprudência têm dado ao tema na esfera ambiental. Conclui-se pela necessidade da adequada conceituação do instituto na esfera ambiental, apontando a natureza da proibição do retrocesso ambiental como limitação jurídica presente na terceira sub-regra da proporcionalidade. Avaliam-se os limites da proibição do retrocesso ambiental em casos concretos

Made available in DSpace on 2016-04-26T20:22:17Z (GMT). No. of bitstreams: 1 Andre Luis Torres Pessoa.pdf: 647487 bytes, checksum: 5d3cea3c95b2a945e820afbf61bbeaef (MD5) Previous issue date: 2013-10-24 / This dissertation addresses the application of good faith and its obligations within an individual work contract. The dissertation starts off by bringing the concept of good faith, its characterization and history as a general rule, as well as showing its development and integration into Brazilian law. After this, the study brings forth the functions of the good faith objective, including the creation of obligations by bringing an analysis of the most common ones within this specialized doctrine. What follows is a study of the application of these duties to the standards within labor law and the duties of the parties in a labor contract, which is shown through a provision analysis of obligations in the Brazilian Labor Code, subsequently, showing the consequences arising from any violation of the contract when there is failure by the parties to abide to the concepts of good faith and the obligations that follow it / A presente dissertação aborda a aplicação dos deveres anexos da boa-fé objetiva ao contrato individual de trabalho. Inicia trazendo o conceito de boa-fé, a sua caracterização como cláusula geral e o seu histórico, demonstrando o seu desenvolvimento e a sua inserção no direito brasileiro. Após isso, traz um estudo sobre as funções da boa-fé objetiva, dentre elas a de criação de deveres anexos, trazendo uma análise acerca daqueles mais comuns na doutrina especializada. Segue estudando a aplicação destes deveres anexos às normas do Direito do Trabalho e as obrigações geradas às partes do contrato de trabalho, evidenciando a análise da previsão dos deveres anexos na CLT e, posteriormente, avaliando as consequências oriundas da violação positiva do contrato, quando da inobservância dos deveres anexos da boa-fé objetiva pelos contratantes

Made available in DSpace on 2016-04-26T20:22:22Z (GMT). No. of bitstreams: 1 Eduardo Bichir Cassis.pdf: 958622 bytes, checksum: f00aef8645313285c7590b554a09fe28 (MD5) Previous issue date: 2013-11-05 / Generally speaking, the study is outlined in two phases, with the first plan to delimit the object from the overview of Civil law until the central object of the dissertation: the credit transaction contract comes due; in turn, the second stage justifies the importance of judicial review of such contracts by breaking the base of legal business, surpassing the requirements for the application of the theory of oversights. The research supports the right of social relations, resulting in the parameter effectivity of private law and the protection of civil liberties, addressing the private legal relationships and the dignity of the human person. Deals with the transformation in paradigm of Civil law, i.e. the despatrimonialização resulting from the making of intersubjective relations. A result of this new vision in Hatcher, touches of Oversights, in conclusion, further, that in the present day, for the judicial review of contracts, their requirements have already been overcome. The new civil Constitution order allows to interpret the direct application of the provisions of the Federal Constitution in exceptional character, provided that there are shortcomings in the standards that make up the open system of Civil law. This is because the principles and general clauses allow the interpretation of the system and enable contours and limits established by the system itself. Civil contracts negotiating relations are mandatory and sustain the economic system. Is that solidarity and the normative dirigisme have joined economic relations and, therefore, the parties no longer have antagonistic interests and the need to work cooperatively. With this vision, the analysis becomes a credit transfer agreements, which influence the movement of wealth, possessing umbilical relationship with the guarantee of a decent life. More precisely, this study tackles the credit assignment due for payment and the systematic recently amended by constitutional c. Supreme Court. The second phase of the work part of the contract of assignment of credit for payment of bringing arguments for their judicial review, preserving the balance between the parties, for the use of general clauses and principles of constitutional civil (private autonomy, consensus, relativity of contracts, mandatory conservation covenants, strength, solidarity, equality, good faith and social function). Indeed, deviates from the application of the theory of oversights in the present day, since the revision of the contract is justified by changing the base of legal business, being that the main ground of review must be based on the social function of the contract. With these aspects, the dissertation justifies his academic significance and invites the reader to rethink old ways through a new look, oxygenated by critical constructivism and ruled by a line of social function of contracts, all to keep in mind the balance between the Contracting Parties / Em linhas gerais, o estudo é traçado em duas fases, sendo que a primeira pretende delimitar o objeto partindo da visão geral do Direito Civil até chegar ao objeto central da dissertação: o contrato de cessão de crédito oriundo de precatório; por sua vez, a segunda fase justifica a importância da revisão judicial de tais contratos pela quebra da base do negócio jurídico, superando os requisitos para a aplicação da teoria da imprevisão. A linha de pesquisa respalda-se no Direito das relações sociais, tendo por parâmetro a efetividade do Direito privado e a tutela das liberdades civis, abordando as relações jurídicas privadas e a dignidade da pessoa humana. Aborda-se a transformação no paradigma do Direito Civil, isto é, a despatrimonialização decorrente da funcionalização das relações intersubjetivas. Fruto dessa nova visão toca-se no nascedouro da Teoria da Imprevisão, concluindo-se, mais adiante, que nos dias atuais, para a revisão judicial de contratos, seus requisitos já foram superados. A nova ordem civil constitucional possibilita ao interprete a aplicação direta dos preceitos da Constituição Federal em caráter excepcional, desde que haja lacuna nas normas que compõem o sistema aberto do Direito Civil. Isso porque os princípios e as cláusulas gerais permitem a interpretação do sistema e possibilitam contornos e limites estabelecidos pelo próprio sistema. Os contratos civis decorrem de relações negociais obrigacionais e sustentam o sistema econômico. É que a solidariedade e o dirigismo normativo passaram a integrar as relações econômicas e, por isso, as partes deixaram de possuir interesses antagônicos e passaram a ter necessidade de atuação cooperativa. Com essa visão, a análise se converte aos contratos de cessão de crédito, os quais influenciam na circulação de riquezas, possuindo umbilical relação com a garantia de uma vida digna. Mais precisamente, o estudo aborda a cessão de crédito decorrente de precatório e a sistemática constitucional, recentemente alterada pelo C. Supremo Tribunal Federal. A segunda fase do trabalho parte do contrato de cessão de crédito decorrente de precatório trazendo argumentos que justificam a sua a revisão judicial, preservando o equilíbrio entre as partes, pela utilização das cláusulas gerais e alguns princípios de civil constitucional (autonomia privada, consensualismo, relatividade dos contratos, força obrigatória dos pactos, conservação, solidariedade, igualdade, boa-fé e função social). Com efeito, afasta-se a aplicação da teoria da imprevisão nos dias atuais, pois a revisão do contrato é justificada pela alteração da base do negócio jurídico, sendo que o principal fundamento da revisão deverá estar pautado na função social do contrato. Com essas vertentes, a dissertação justifica seu significado acadêmico e convida o leitor a repensar as velhas formas através de um novo olhar, oxigenado pelo construtivismo crítico e pautado pela linha-mestra da função social dos contratos, tudo no sentido de manter presente o equilíbrio entre as partes contratantes

The purpose of this thesis is to analyze the understanding of human rights in Agenda 2030 and the role of companies by adopting a human rights-based approach to sustainable development. It applies a qualitative idea analysis of the primarily material where central concepts are operationalized by constructing a model of analysis based on dimensions. The dimensions of human rights as moral, politics and law, derives from previous research by the ethical theorist Elena Namli. A potential fourth dimension, the economic dimension of human rights, is further developed, applying research of the economists Dan Seymour and Jonathan Pincus. Furthermore, this research considers what Agenda 2030 indicates in terms of human rights obligations for companies and the impacts the perceived role of companies may have for human rights. Therefore, the theoretical framework is complemented by research of the political theorist Thomas Pogge's, and international lawyer Andrew Clapham’s ideas of human rights obligations for companies. The results show that Agenda 2030 encourages a multi-stakeholder approach and addresses companies as partners in order to achieve a sustainable development based on human rights. This can be regarded as an opportunity to enhance the respect, protection and fulfillment of human rights, inviting more actors to contribute in a complementary way to states. At the same time challenges remains in creating policies, accountability and monitoring mechanisms towards companies bothin terms of human rights and companies’ performance on the SDGs. Until there is more legal clarity, the moral question of what is good and fair business practice becomes central.

L’objectif de la thèse est de réévaluer de façon globale la pertinence et la cohérence de la construction légale et jurisprudentielle actuelle organisant les recours dans les chaînes translatives de propriété. En dépit de contributions doctrinales nombreuses, les solutions se sont accumulées sans que leur articulation soit précisément examinée. L’enjeu de cet examen est d’autant plus important que le contexte général a changé (responsabilité du fait des produits, remise en cause des actions contractuelles, projets de réforme du droit de la responsabilité). L’étude est organisée autour de deux types de dommages : le dommage strictement contractuel et le dommage non strictement contractuel. La première partie évalue le droit positif et ses incertitudes (fondement de l’action directe, opposabilité des clauses de responsabilité au sous-acquéreur, recours en contribution etc.), au regard du manquement strictement contractuel (atteinte à l’utilité du contrat). La seconde partie permet de mettre en lumière les difficultés d’articulation des diverses actions désignées pour réparer le dommage non strictement contractuel, ces difficultés nous conduisant à nous interroger sur la nature de la responsabilité qui doit présider, dans les chaînes translatives de propriété, à la réparation des atteintes au contractant. L’ensemble de ces questions permet enfin d’identifier les grands critères et les logiques communes de répartition des responsabilités dans les chaînes translatives de propriété. / The purpose of this thesis is to reexamine on a global scale the adequacy and consistency of the current jurisprudential and legal framework related to the contract chains’ liability cases. Despite a large number of doctrinal contributions, the solutions have indeed been aggregated without any underlying logical implication being further investigated. This type of considerations is becoming all the more impactful that the legal environment has evolved. The goal of the first part is to assess the current state of the law and its uncertainties (the direct action ground, enforceability of limitation clause to consumer, contribution to the debt among co-debtors) when it comes to the pure contractual injury, that is when the usefulness of the contract is to be jeopardized. The second part is focuses on how it is hard to articulate the different actions in order to repair non-pure contractual injury. The assessment of those difficulties will bring us to wonder which nature of liability should prevail to repair injuries within property chains. Finally, answering those questions will lead us to identify the major criteria and the common rationales used to spread liability within property chains.

Due to the apparent global economic conditions, at the end of 2008, the International Accounting Standards Board (IASB) issued amendments to IAS 39 Financial instruments: recognition and measurement and IFRS 7 Financial instruments: disclosures in October and November, 2008. The amendments allow banks to reclassify their non-derivative financial instruments in rare circumstances. This thesis investigates whether banks in the Nordic countries (Denmark, Finland, Norway, and Sweden) reclassify financial instruments, in their financial statements of 2008 and 2009. The result of the study shows that 47% of the sample Nordic banks reclassified financial instruments in 2008 and 12% in 2009. All banks increased their net profit as a result of reclassifying financial instruments in 2008. The return on equity (ROE) increased significantly compared to whether the banks would not had reclassified their financial instruments. Tendencies found among the sample Nordic banks are that larger and less profitable banks used the possibility to reclassify financial instruments to a greater extent. Because none of the banks made losses on their choice to reclassify in 2008, the conclusion is that the opportunity given due to the amendments are mostly used by the banks to enhance the net income and the key ratio ROE. This shows that management decisions are short-term. This also indicates that the amendments may be misused by management to enhance current profit for their own benefit. The thesis also concludes that the departure from fair-value as the valuation method for financial instruments, due to recent massive critic, is unlikely.

University of Macau / Faculty of Law

Liest und verfolgt man die diversen in der jüngeren Vergangenheit ergangenen Pres­severlautbarungen und Stellungnahmen zum Thema Überschuldung im Allgemeinen und dem insolvenzrechtlichen Überschuldungsbegriff im Besonderen, drängt sich einem der Verdacht auf, dass ein wie auch immer geartetes Problembewusstsein zu diesem Thema gewollt in die Bedeutungslosigkeit geschrieben worden ist. Nach überwiegend herrschender Meinung seien die insolvenzrechtliche Überschuldung und der damit einhergehende Insolvenzantragsgrund mittlerweile obsolet. Dieser Meinungsstand verwundert doch stark angesichts der nach wie vor hohen Anzahl an Unternehmensinsolvenzen, insbesondere im Bereich mittelständischer Unternehmen. Obgleich bei einem Gutteil der betroffenen Unternehmen als Insolvenzantragsgrund die Zahlungsunfähigkeit angegeben worden ist, darf dies nicht darüber hinweg täuschen, dass einer Illiquidität in aller Regel eine Überschuldung vorausgeht. Dabei spielt es objektiv betrachtet keine Rolle, ob es sich um eine bilanzielle, rechnerische oder insolvenzrechtliche Überschuldung handelt; in allen Fällen vermag das Vermögen die Schulden nicht mehr zu decken, m.a.W.: die Schuldendeckungsfähigkeit ist nicht mehr gegeben. Die Erhaltung der Schuldendeckungsfähigkeit eines Unternehmens ist so gesehen der erste Schritt zur Insolvenzprophylaxe. Allerdings sind die normierten handelsrechtlichen Rechnungslegungsvorschriften aus vielerlei Gründen nur bedingt geeignet, die Schuldendeckungsfähigkeit eines Unternehmens verlässlich zu überprüfen. Insoweit erscheint es folgerichtig, gerade für die mittelständische GmbH eine Ergänzung der aktuellen Rechnungslegung durch eine permanente Schuldendeckungskontrolle, wie sie bereits durch die ältere Zerschlagungsstatik bzw. statische Interpretation der Bilanz gefordert wurde, vorzusehen und damit den organschaftlichen Vertreter der mittelständischen GmbH in die Lage zu versetzen, im Rahmen seiner Selbstinformationsverpflichtung den Bestand des Unternehmens zu sichern und die externen Gläubiger angemessen zu schützen. Die präventive Anwendung der insolvenzrechtlichen Überschuldungsprüfung nach § 19 InsO zur Schuldendeckungskontrolle ermöglicht dem organschaftlichen Vertreter zweierlei: In Abhängigkeit von der Frühzeitigkeit der Vornahme einer solchen Prüfungshandlung kann deren Informationsgehalt entweder insolvenzprophylaktisch im Sinne einer erfolgreichen außergerichtlichen Sanierung wirken oder aber zumindest den Weg zu einer rechtzeitigen und geordneten Insolvenzantragstellung weisen. Das Ergebnis der Überschuldungsprüfung kann so dazu beitragen, erste Indikatoren bestehender Fehlentwicklungen und Schieflagen bereits im Vorfeld einer sich abzeichnenden Krise aufzuzeigen. Anzeichen dieser Art sind in aller Regel schon lange vor Eintritt der Insolvenzantragspflicht im Zahlenwerk der betreffenden Unternehmen erkennbar.