Este trabalho busca refletir sobre as aproximações e afastamentos entre as políticas que se utilizam de projetos urbanos e as de desenvolvimento local. Para isto debate os conceitos de desenvolvimento local extraindo seus elementos definidores para serem utilizados como categorias de análise dos estudos de caso selecionados. O conceito de projeto urbano também foi objeto de discussão, destacando sua faceta de instrumento de gestão e o princípio de apoiar o desenvolvimento de segmentos da cidade de modo amplo, promovendo melhorias físicas, econômicas e sociais. Foram selecionados seis estudos de caso, bastante diversos entre si, com o propósito de discutir a amplitude da prática dos projetos urbanos, suas aderências ou não com o desenvolvimento local e as contradições entre a teoria e a prática. Foram selecionados o Puerto Madero e o Distrito de Design em Buenos Aires, na Argentina; o Complexo Estação das Docas e o Complexo Ver-o-Peso em Belém, capital do Pará; o projeto Eixo Tamanduatehy em Santo André-SP; e o projeto Centro Vivo em São José dos Campos-SP. Este último possibilitou a reflexão sobre a prática da intervenção urbana, uma vez que a autora participou de sua elaboração, enquanto os demais propiciaram uma reflexão a partir da análise feita por outros autores sobre os projetos. Ao final do estudo é possível esboçar a ideia de que o projeto urbano, dependendo das características que assume, pode ser um exemplo territorializado de desenvolvimento local. / This work aims for a reflection about the correspondences and dissimilarities between the policies that utilize urban projects and those of local development. In order to do that, it debates the local development concepts and extracts its key defining elements so these can serve as categories of analysis for selected case studies. The concept of urban project is also an object of discussion, specially its role as a management means to support the development of segment of a city in an ample way, thus promoting spatial, economical and social improvements. Six diverse case studies were selected with the goal of discussing the amplitude of the practice of urban projects, its similarities or not with local development and the contradictions between theory and practice. The selected case studies were Puerto Madero and the Distrito de Design in Buenos Aires, Argentina; the Complexo Estação das Docas and the Complexo Ver-o-Peso in Belém, capital of Pará (a state in Brazil); the project Eixo Tamanduatehy in Santo André, a city in the state of São Paulo in Brazil; the project Centro Vivo in São José dos Campos also a city in the state of São Paulo in Brazil. The latter case allowed a reflection about the practice of urban intervention from the perspective of the author who participated in its elaboration. The other five case studies supported a reflection based on the analyses performed by other authors. At the end of this study, it is possible to outline the idea that the urban project, depending on the characteristics that it assumes, can be a territorialized example of local development.

Submitted by admin tede (tede@pucgoias.edu.br) on 2018-10-19T19:20:29Z No. of bitstreams: 1 EDUARDO GOMES DOS PASSOS - PDF.pdf: 1136070 bytes, checksum: f633dccb7b6e3bf863517050002275a0 (MD5) / Made available in DSpace on 2018-10-19T19:20:29Z (GMT). No. of bitstreams: 1 EDUARDO GOMES DOS PASSOS - PDF.pdf: 1136070 bytes, checksum: f633dccb7b6e3bf863517050002275a0 (MD5) Previous issue date: 2017-10-16 / This study incorporates fields of “Social Policy - Social Movements and Citzenship” research project of the Master’s degree Social Work program, and aims to analyze and comprehend how has the organization of the public services basic educators in Goiás State been happening since the period after political reopening in Brazil. It is bibliographical and documentary research and also interviews is contempled with educators of the public basic network of Goiás State that participated in the organizations (Syndicate) in defense of the category combine to promote common interests: The Sintego (Union of the Workers in Education of Goiás State) and the MPG (Movimento de Mobilização dos Professores do Estado de Goiás). With regard to Sintego, the context of its genesis, development and crisis was observed, which intensify in the 90s as well as the following decades in a world context of productive restructuring of the monopolist capitalism and a deepening/wider/increase of the opening of the periphery societies to the neoliberalism capitalism. With regard to the MPG, its origin is approached within the neoliberal context, as a movement of opposition to the political direction given by the union (Sintego) to the movement of workers in education. / Este estudo insere-se na linha de pesquisa “Política Social – Movimentos Sociais e Cidadania”, do Programa de Mestrado em Serviço Social, e tem por objetivo compreender e analisar como vem acontecendo a organização dos trabalhadores em educação da rede básica pública em Goiás, desde o período pós reabertura política, no Brasil. Foram realizadas pesquisas bibliográficas, documentais e também entrevistas com trabalhadores em educação da rede básica pública de Goiás que participam das organizações classistas em defesa da categoria: o Sindicato dos Trabalhadores em Educação de Goiás (Sintego) e o Movimento de Mobilização dos Professores de Goiás (MPG). Com relação ao Sintego, foram observados o contexto de sua gênese, desenvolvimento e crise, que se aprofunda nas décadas de 1990 e seguintes, em um contexto mundial de reestruturação produtiva do capital e de um aprofundamento da abertura das sociedades periféricas ao capitalismo mundial. Com relação ao MPG, é abordada sua origem no contexto neoliberal, como um movimento de oposição à direção política dada pelo Sintego ao movimento dos trabalhadores em educação.

Submitted by admin tede (tede@pucgoias.edu.br) on 2018-11-08T19:09:17Z No. of bitstreams: 1 GUENTHER CARLOS FEITOSA DE ALMEIDA.pdf: 3010694 bytes, checksum: f25311137c9833299ddb3801f3287fb0 (MD5) / Made available in DSpace on 2018-11-08T19:09:17Z (GMT). No. of bitstreams: 1 GUENTHER CARLOS FEITOSA DE ALMEIDA.pdf: 3010694 bytes, checksum: f25311137c9833299ddb3801f3287fb0 (MD5) Previous issue date: 2018-08-17 / The Rede e-Tec Brasil, regulated by Decree n. 7,589, October 26, 2011, offers professional education on distance mode. This program was formulated in the disputes around the Brazilian professional formation of the 21st century. Currently, the Rede e-Tec Brasil is part of the National Program of Access to Technical Education and Employment (PRONATEC), which offers professional education in public institutions and in National Learning Services (Sistema S). The main objective of this research was analyze which conceptions of education and work are in dispute in the public policy of professional and technological distance education (Rede e-Tec Brasil) in a professional education institution. The specific objectives were: a) to understand the delineations, the mediations and the contradictions present in the formation of the contemporary worker; b) analyze the conceptions of work and education in the official documents that regulate the policy of e-Tec Brasil Network nationally; c) to elucidate, in the documents that organize the courses offered by e-Tec Brazil Network in the institution researched, in what way the fundamental relationship between work and education is presented; d) unveil how the managers responsible for e-Tec Brazil Network in the institution and the students of the courses taught characterize the relationship between work and education. Thus, the research problem was formulated: Which are the conceptions of work and education are present and are the protagonists of disputes in the public policy for the training of distance workers (Rede e-Tec Brasil) of a professional education institution? The guiding axes of the theoretical reference were: a) capital crisis, production organization and distance worker training with support in Antunes (2009a, 2011b, 2013); Alves, G. (2011); Harvey (2011, 2013); Silva Júnior and Martins (2013), Duarte (2008); b) structural duality in Brazilian professional education in Cunha's writings (2000a, 2000b, 2005); Manfredi (2002); Caires and Oliveira (2016); Frigotto (2001); Ciavatta and Ramos (2011); Silva, M. R. (2010); c) polytechnic training of the worker with contribution of Saviani (2007a, 2008); Frigotto (2001, 2010a, 2011); Moura and Lima Filho (2017); Lima Filho (2015); Kuenzer (1991); Rummert (1998); Ciavatta and Ramos (2011); Ramos (2002). Thus, an investigation anchored in Marx's historical-dialectical materialism was proposed, understanding that social reality is the consequence of human activity, and that professional education policies are the result of the performance of historical subjects in a Brazilian capitalist society. The approach of the research is qualitative, having as methodological procedures the documentary analysis, interviews with managers and discussion groups with students. From the empirical data analysis, four categories emerged: a) The configuration of Rede e-Tec Brazil; b) the management of the market in the training of workers; c) the emptied content of the workers training; d) ruptures and continuities in the formation of the worker. It is concluded, therefore, that the organization of this EaD policy distanced itself from the polytechnical training, since the Rede e-Tec Brasil reproduced the fragmentation of the educational work and the knowledge of the professional education, with the presence of a market-oriented education , lightened and aimed at adapting subjects to flexibilization, informality, entrepreneurship and efficiency; the reduction of education and work to the practical experimentation of the making of a profession; the reaffirmation of structural duality in education materialized by the fragmentation between knowledge of work, science and culture. It is also concluded that, in the institutional context, some specific actions of articulation between work, science and culture were verified. / A Rede e-Tec Brasil, regulamentada pelo Decreto n.º 7.589, 26 de outubro de 2011, oferta educação profissional a distância. Esse programa foi formulado nas disputas em torno da formação profissional brasileira do século XXI. Atualmente, a Rede e-Tec Brasil está vinculada ao Programa Nacional de Acesso ao Ensino Técnico e Emprego (PRONATEC), que oferece educação profissional em instituições públicas e em Serviços Nacionais de Aprendizagem (Sistema S). Quanto ao objetivo geral, esta investigação analisou quais concepções de educação e trabalho se encontram em disputa na política pública de educação profissional e tecnológica a distância (Rede e-Tec Brasil) em uma instituição de educação profissional. Já os objetivos específicos foram: a) compreender os delineamentos, as mediações e as contradições presentes na formação do trabalhador contemporâneo; b) analisar as concepções de trabalho e educação nos documentos oficiais que regulamentam nacionalmente a política da Rede e-Tec Brasil; c) elucidar, nos documentos que organizam os cursos ofertados pela Rede e-Tec Brasil na instituição pesquisada, de que maneira se apresenta a relação fundamental entre trabalho e educação; d) desvendar como os gestores responsáveis pela Rede e-Tec Brasil na instituição e os estudantes dos cursos ministrados caracterizam a relação entre trabalho e educação. Desse modo, o problema de pesquisa foi assim formulado: Quais concepções de trabalho e educação estão presentes e protagonizam disputas na política pública de formação dos trabalhadores a distância (Rede e-Tec Brasil) de uma instituição de educação profissional? Como eixos orientadores do referencial teórico, estes foram: a) crise do capital, organização da produção e formação do trabalhador a distância com apoio em Antunes (2009a, 2011b, 2013); Alves, G. (2011); Harvey (2011, 2013); Silva Júnior e Martins (2013), Duarte (2008); b) dualidade estrutural na educação profissional brasileira nos escritos de Cunha (2000a, 2000b, 2005); Manfredi (2002); Caires e Oliveira (2016); Frigotto (2001); Ciavatta e Ramos (2011); Silva, M. R. (2010); c) formação politécnica do trabalhador com aporte de Saviani (2007a, 2008); Frigotto (2001, 2010a, 2011); Moura e Lima Filho (2017); Lima Filho (2015); Kuenzer (1991); Rummert (1998); Ciavatta e Ramos (2011); Ramos (2002). Propôs-se assim uma investigação ancorada no materialismo histórico-dialético de Marx, compreendendo que a realidade social é fruto da atuação dos seres humanos, sendo as políticas de educação profissional resultado da atuação de sujeitos históricos em uma sociedade capitalista, a brasileira. A abordagem da pesquisa é qualitativa, tendo como procedimentos metodológicos a análise documental, entrevistas com gestores e grupos de discussão com estudantes. Da análise dos dados empíricos, emergiram quatro categorias: a) a Rede e-Tec Brasil em sua configuração; b) a regência do mercado sobre a formação dos trabalhadores; c) o esvaziamento do conteúdo da formação do trabalhador; d) rupturas e continuidades na formação do trabalhador. Conclui-se, portanto, que a organização desta política de EaD se distanciou da formação politécnica, visto que a Rede e-Tec Brasil reproduziu a fragmentação do trabalho educativo e do conhecimento da educação profissional, havendo a presença de uma educação voltada para o mercado, aligeirada e que visa adequar os sujeitos à flexibilização, à informalidade, ao empreendedorismo e à eficiência; a redução da educação e do trabalho à experimentação prática do fazer de uma profissão; a reafirmação da dualidade estrutural na educação materializada pela fragmentação entre conhecimentos do trabalho, das ciências e da cultura. Conclui-se ainda que, no âmbito institucional, foram constatadas algumas ações específicas de articulação entre trabalho, ciência e cultura.

It is well established that rural regional Australians have borne the brunt of globalization in terms of the adverse impacts caused by social and economic restructuring resulting from global, national and local forces. In response governments and communities have embraced sustainability and civil society for promoting local community action and responsibility for social, economic and environmental issues. This research focuses on community narratives about the social change processes as they engage the forces of neo-liberal policies. Applying a qualitative, grounded theoretical approach to data collection and analysis this study also adopts a multi-perspective, multi-disciplinary framework to gain more holistic, contextual understandings of community functioning and change. In echoing the principles of community psychology, the foundational, multidisciplinary concepts of sense of community, social capital, civil society, empowerment and conscientization have informed understandings of this communitys process and outcome towards transformational change. This study offers a critical reflection of transformational change in an effort to promote more peaceful, collaborate relationships between dominant and oppressed groups in expanding our understandings and solutions for community change. Identified by Newbrough (1992, 1995) as the Third Force Position, the ideals of political community are visibly expressed as they attempt to pursue transformational change towards a just and sustainable future for the community. However, while civil society has made a positive contribution, also apparent are the processes and outcomes which affect those most vulnerable. Those most powerless continue to suffer from exclusion, marginalization and as a result are denied access to vital resources to meet their needs.

The thesis seeks to provide a deeper understanding of the dynamics of interaction between the environmental and labour movements, and the conditions under which they can cooperate and form alliances in pursuit of a sustainable development agenda which simultaneously promotes ecological and social justice goals. After developing an explanatory model of the labour-environmentalist relationship (LER) on the basis of a survey of theoretical and case-study literature, the thesis applies this model to three significant cases of labour-environmental interaction in Australia, each representing a different point on the spectrum from LER conflict to LER cooperation, during the period from 1983 to 1996. Commonly held views that there are inevitable tendencies to LER conflict, whether due to an irreconcilable "jobs versus environment" contradiction or due to the different class bases of the respective movements, are analysed and rejected. A model of the LER implicit in Siegmann (1985) is interrogated against more recent LER studies from six countries, and reworked into a new model (the Siegmann-Norton model) which explains tendencies to conflict and cooperation in the LER in terms of the respective ideologies of labour and environmentalism, their organisational forms and cultures, the national political-institutional framework and the respective places of labour and environmentalism therein, the political economy of specific sectors and regions in which LER interaction occurs, and sui generis sociological and demographic characteristics of labour and environmental actors. The thesis then discusses the major changes in the ideologies, organisational forms and political-institutional roles of the Australian labour movement which occurred during the period of the study, and their likely influence on the LER. The two processes of most importance in driving such changes were the corporatist Accord relationship between the trade union movement and Labor Party government from 1983 to 1996, and the strategic reorganisation of the trade union movement between 1988 and 1996 in response to challenges and opportunities in the wider political-economic environment. The research hypothesis is that the net effect of these changes would have been to foster tendencies towards LER conflict. The hypothesis is tested in three significant case studies, namely: (a) the interaction, often conflictual, between the Australian Council of Trade Unions (ACTU) and the environmental movement in debates around macroeconomic policy, economic restructuring and sustainable development from the mid-1980s onwards; (b) the complex interaction, involving elements of cooperation, disagreement and dialogue, between the environmental movement and the unions representing coal mining and energy workers in the formulation of Australia's climate change policies; and (c) the environmental policy and campaign initiatives of the Australian Manufacturing Workers Union to improve workplace environmental performance and promote worker environmental education. The case studies confirmed the research hypothesis in the sense that, whilst the LER tended overall towards greater cooperation in the period of the study, the Accord relationship and union restructuring process worked to slow the growth of cooperative tendencies and sustain conflict over particular issues beyond what might otherwise have been the case. The Accord relationship served to maintain conflict tendencies due to the dominance of productivist ideologies within the ACTU, and the union movement's perseverance with this relationship after the vitiation of its progressive potential by neo-liberal trends in public policy. The tripartite Accord processes institutionalised a "growth coalition" of labour, business and the state in opposition to excluded constituencies such as the environmental movement. This was partially overcome during the period of the Ecologically Sustainable Development (ESD) process, which temporarily included the environmental movement as an insider in the political-institutional framework. The long-run effects of union reorganisation on the LER are difficult to determine as the new organisational forms of unions were not in place until almost the end of the period of the study. However, in the short term the disruptive effects of the amalgamations process restricted unions' capacity to engage with environmental issues. Pro-environment initiatives by the AMWU, and cooperative aspects of the coal industry unions' relationship with environmentalists, reflected the social unionist ideology and internal democratic practices of those unions, and the influence of the ESD Working Group process, whilst LER conflict over greenhouse reflected the adverse political economy of the coal industry, but also the relevant unions' less developed capacity for independent research and membership education compared to the AMWU. The LER in all three cases can be satisfactorily explained, and important insights derived, through application of the Siegmann-Norton model. Conclusions drawn include suggestions for further research and proposals for steps to be taken by labour and environmental actors to improve cooperation.

追蹤股係資產重組方式的一種，近年來在美國的證券市場增加許多的發行案例，追蹤股是針對多角化企業特定部門發行不同權利義務的普通股，表彰該特定企業的營運績效，提供給投資人更明確的投資評價，進而提升企業整體的價值。追蹤股的起源係於1984年General Motors在取得Ross Perot’s Electronic Data System後發行首創的追蹤股，雖然陸續有發行之個案，但追蹤股的發行熱潮主要集中於1998年至2000年，包括AT&T、Sprint Corp、Quantum Corp.及Disney等企業，且部分發行企業發行一種以上的追蹤股，因追蹤股可依發行企業的需求制定不同的投票權、轉換權、股利分配政策等，提供給投資者相當多的選擇，顯示追蹤股對企業的籌資或購併提供了新的工具。 由於追蹤股的發行案例較其他資產重組的方式(資產分拆及權益分割)相對較少，因此國外探討此專題的文獻亦不多見，國內目前亦無相關研究。故本研究的主要內容包括資產重組方式的分析及可能的考量因素，並說明追蹤股的起源、特性及優缺點，進而探討追蹤股發行時的宣告效果，觀察其累計異常報酬的顯著性，且驗證累計異常報酬與發行企業市值及市價淨值比的關係。 為提供國內研究者更清楚的了解追蹤股發行全貌，本研究將1998年在美國證券市場發行的Sprint Corp的個案，針對發行的目的、發行架構、該普通股的權利義務及可能的風險等項目加以分析研究。最後以模擬國內上市公司—中華電信發行追蹤股的可行性，提供國內主管機關作為未來研究新金融商品的建議及參考。

In an attempt to address the seeming imbalance within studies of rural communities in Australia linked to primary industries, this study examines the broader aspects of policy changes and bio-economic imperatives in the Western Rock Lobster Fishery and the effects of the restructuring of the fishery on communities that host the rock lobster fleet. It is an innovative study in that it is one of the first comprehensive studies of industry restructuring in the fisheries sector; a study of the linkages and implications of restructuring on the social, economic and cultural facets of coastal communities in Western Australia. Globalisation in the fishery sector, aided by technological advances, has resulted in a greater exploitation of high-value fisheries for export. Intensified globalisation has also brought about environmental and social standards that ensure the survival of by-catch species and promote responsible codes of fishing practice. In Australia, the active support of the government for globalisation, led to the adoption of export-oriented policies emphasising competitiveness and efficiency. Consideration of market principles thus govern fisheries regulators when deciding on the management arrangements to adopt for a particular fishery. In considering a number of policy instruments and management measures, government regulators also consider the conservation of marine resources alongside the production of significant economic and social benefits. The Western Rock Lobster Fishery is the most valuable single species fishery in Western Australia with a sizeable financial and employment contribution to coastal communities along the Western Australian coast. Any management scheme adopted for this fishery, as such, not only has to take into account biological and environmental imperatives but also economic and social objectives. The analysis of the fishery undertaken in this thesis underlines the need for a holistic view of fishery management that takes into consideration not only biological sustainability, but also promotes an understanding of fishers' behaviours and fishing patterns and the consequent effects on specific communities. The demographic and social changes that affect rural communities further complicate the economic restructuring at the fishery level, with fishers' responses differing based on their circumstances and preferences. This thesis presents a snapshot of a fishery deliberating changes in management arrangements and its effects on coastal communities whose socio-demographic and economic development historically has depended, and to a great extent is still dependent, upon rock lobster fishing. It provides empirical evidence that lends support to the view that the pro-market policies promoting competition and entrepreneurialism have resulted in a spatially uneven development in regional Australia. Specific localities can deal with the changes brought about by globalisation and policy change. However, the manner in which these communities deal and cope with these changes depends on a number of factors, among others, the level of diversification of the local economy, demographic and social structures, and other factors such as the level of resilience and the social capital base within the community.

Since 1989, there has been a period of rapid change of the economies of the former Eastern bloc. Within a few years, the majority of the formerly centrally administered economies had begun restructuring their economic systems, including the privatisation. of formerly state-owned enterprises. This process developed differently in different countries, depending among other things on their historical traditions and the momentum of their social, political and economic transformations. This doctoral dissertation examines the privatisation of large-scale industrial enterprises in Slovakia prior to 1997. In particular the thesis analyses the changing political and institutional framework governing the process and method of privatisation; and how the governance of firms was affected by the new markets and ownership- and control-structures that were established. Special attention is paid to the role played by investment funds andinvestment-companies established as a consequence of voucher privatisation. The research problem is approached both from an aggregate national level and from the enterprise level. The thesis includes a number of case studies of enterprises in Slovakia that underwent privatisation, and of investment funds that emerged to take part in the process. In addition, two panel-data sets were constructed for the sake of statistical analysis. The study points to the drastic changes in privatisation policy and its enactment, under different governments. It leads to the conclusion that privatisation is a highly political process, whose economic effects cannot be separated from its distributional effects. This politicised nature of ownership reform is shown to have some negative side-effects with regard to the development of well-functioning governance structures. It is, for example, pointed to that the capital market, as it developed during the period of study, was highly non-transparent,characterised by high transaction costs and insider-trading. The study also documents an increasingly concentrated ownership structure of the Slovak industry and relates it to the changes in privatisation policy. In the final analysis attention is drawn to a recurring theme in the study, namely the issues related to the relative stability and durability of the institutional set-up. In many cases an insecurity about "the rules of the game" led to short-term incentives and opportunism on behalf of the economic and political agents.

This dissertation analyses the consequences of seemingly placeless processes like the European integration and the increasing economic globalisation on Brussels and the people living there. The study shows that Brussels has become one of our time's most important international political capitals and a leading business node in Europe. European institutions, international organisations, headquarters and subsidiaries of transnational corporations are increasingly locating themselves in Brussels. Simultaneously there has been an influx of transnational professionals working in the international sector. This research shows that with the internationalisation of Brussels there has been concomitant economic restructuring with the emergence of an advanced service economy. The labour market has become polarised between those who have jobs and those who do not. Brussels has also experienced a spatial and socio-economic polarisation along ethnic lines. The thesis explores the connections between these changes and Brussels' international role. Drawing on the world / global city thesis of Saskia Sassen and John Friedmann, a theoretical framework is developed to analyse this. One of the important results of this study is that the world / global city thesis needs to be complemented with a thorough analysis of the place: the political and historical context, and also the role of the local agents, to enable an explanation of the observed development. The interplay between global and local processes needs to be clarified. It is also argued that to properly understand cities with an international role like Brussels, we need to know why international agents locate there. Michael Storper's concepts of 'economic reflexivity' and 'territorial specificities' are used to analyse the rise of Brussels into a reflexive world city - a city vibrating with specific knowledge, produced through inter alia social interaction and critical reflection, that some transnational agents find extremely vital to tap into.

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.