This study is to research the current corporate reorganization theoretically and practically. And there are nine categories of the process including ¡§the qualified targets,¡¨ ¡§the qualified reasons,¡¨ ¡§the reorganization-filing,¡¨ ¡§the court decision,¡¨ ¡§the execution and supervision institutions,¡¨ ¡§debters¡¦, creditors¡¦ and shareholders¡¦ rights,¡¨ ¡§reorganization plan,¡¨ ¡§the accomplishment¡¨ and ¡§the termination.¡¨ In addition, there are four practical cases including Tong Lung Metal Industry Co., Ltd, Kuei Yi Industry Co., Ltd, Chinese Automobile Co., Ltd, and Ban Yu Paper Mill Co., Ltd. To conclude, the finding of this study are followed: the assignment of reorganizaters has to take the needs of corporation management and the stakeholders into account, the auditors ought to have the professional knowledge of corporation management and corporate reorganization and the assignment also have to take stakeholders into consideration, owing a certified accountant license is not adequent caouse to be an inspector, prepackaged reorgazination is helpful to the process of corporate reorganization, the advisory organs¡¦ suggestions are for court¡¦s reference, the net value and shareholder structure of the corporation have influences on the shakeholder conference, there ought to be a time limit on the agreement of reorganization plan, and there ought to be a specific time to vadicate the net value.

För företag som hamnar på obestånd och inte kan betala sina skulder, finns det idag två alternativ. Antingen kan de försättas i konkurs, vilket innebär att företagets tillgångar säljs ut för att borgenärer ska få tillbaka det utlånade kapitalet, eller så kan företaget ansöka om en företagsrekonstruktion. Om företaget beviljas det sistnämnda av tingsrätten innebär det att företagets betalningar till borgenärer ställs in under en viss tid för att öka möjligheten för företaget att justera den instabila finansiella ställningen. Målet med rekonstruktionen är bland annat att inblandade parter ska komma överens om ett ackord som företaget sedan ska betala till sina borgenärer inom ett år samt att företaget ska uppnå en finansiell stabilitet. I denna uppsats ämnar vi undersöka huruvida en företagsrekonstruktion är en lösning för företag som hamnar på obestånd eller om det enbart är en förskjutning av en konkurs. Vidare ämnar vi att undersöka om det finns faktorer inom företaget som är avgörande för huruvida företag kommer att lyckas med rekonstruktionen. Undersökningen är gjord på totalt 60 företag, varav 30 försattes i konkurs efter rekonstruktion och 30 lyckades på lång sikt, fyra år efter rekonstruktionen. Vi har undersökt företagens årsredovisningar de fyra närmsta åren innan rekonstruktionen ägt rum, för att med beräkning av ett flertal nyckeltal kunna se vad som skiljer de lyckade företagen från de misslyckade. Utöver detta undersökte vi företagets sektor och storlek i form av omsättning. Resultatet av undersökningen var att nyckeltalen för lönsamhet skilde sig en aning mellan företag som lyckades med rekonstruktionen och de som misslyckades och försattes i konkurs. Då skillnaden var så pass liten är vår slutsats dock att det genom de utvalda nyckeltalen inte går att förutse huruvida ett företag kommer lyckas med rekonstruktionen eller inte. Bortsett från nyckeltal fann vi att företagsrekonstruktion som förfarande behöver utvecklas och anpassas efter ett tydligt regelverk för att kunna konkurrera med konkursförfarandet. Detta för att skapa en bättre förståelse för vilka företag som lyckas med en rekonstruktion, är lämpliga för förfarandet och därmed bör beviljas. I dagsläget är det avsevärt fler företag som beviljas en rekonstruktion än företag som lyckas med en, vilket gör att vi inte anser förfarandet vara en lösning på konkurs.

The remapping of cortical networks after stroke is hypothesized to be one of the mechanisms subserving functional recovery. Our understanding of cortical remapping remains limited due to the inability to resolve which cells are active while performing motor tasks with high temporal and spatial specificity. The experiments presented in the first chapter of this thesis evaluate the ability of the inducible Arc-CreERT2:Rosa-YFPf/f model to label cells in the motor cortex activated by a motor-related behaviour. Through the modification of previously published 4-hydroxytamoxifen treatment paradigms, this model can differentiate between animals that performed the rotarod task at two time points and home cage controls. In addition, 65% of cells active at the first behavioural time point are reactivated. Taken together, these data suggest that the Arc-CreERT2:Rosa-YFPf/f model is able to reliably label networks used to perform the same behavioural task at two time points. The second chapter of this thesis details a pilot study in which the Arc-CreERT2:Rosa-ChR2:YFPf/f model was used to test the effect of daily optogenetic stimulation of the contralateral cortex on functional recovery. The results of this chapter suggest that stimulating the contralesional motor cortex may impair functional recovery. Overall, the results of this thesis lay the foundation to use this model to investigate motor networks in both naïve and pathological conditions, such as stroke.

The title of my Master's degree thesis is " Reorganization and discharge of debts". I have chosen this topic because of various reasons. Firstly, I consider the need of special legislation for the insolvency as necessary because the enforcement proceedings can be considered fair when the debtor has sufficient assets to satisfy all creditors' claims. In the case of more creditors who the debtor is unable to meet over a long period, then the enforcement proceedings do not achieve this purpose any more. Property relations between the debtor and his creditors need to be arranged equitably so that the registered creditors will be repaid in proportion to the debtor's assets. Furthermore the subject is very close to me because of a half-year traineeship with a trustee. This is a continuously developing branch of private law, which has undergone a significant change during the year 2014 and I had a chance through my thesis to become acquainted with this amendment of the Insolvency act. The aim of my work is to describe the progress of the insolvency proceedings by focusing on remedial actions. A fair debtor, who is taking such a serious-minded and responsible approach to this proceeding, can start new life without debts and creditors may be get higher monetary payment than they would have received through...

In the evening of January 13, 1941, Herbert B. Maw, who was then beginning his first term as Governor of the state of Utah, addressed his first legislative message to a joint session of the 1941 Utah Legislature from the rostrum of the chamber of the House of Representatives. An overwhelming amount of the Governor's message was devoted to a multifaceted topic, the reorganization of Utah's state administration. After extensively deploring state structural and political organization as it existed at that time, Governor Maw declared: The plan which I shall now propose is a product of the recommendations of the Committee of Nine created by the 1935 Legislature, the reorganization structure plans of several other states, and the recommendations of authorities in the field of political science.

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In the absence of treatment following strokes, both humans and model organisms demonstrate partial improvements in motor function. Several endogenous mechanisms, such as cortical reorganization, are hypothesized to cause this spontaneous biological recovery. Reorganization of the motor cortex occurs within a time sensitive period and involves both proximal and distal sites of the intact brain. Despite these advancements, whether the same or different cells are used in the reorganized cortex after stroke remains unknown. In order to identify the motor networks involved in recovery, our lab has begun using the inducible Arc-CreERᵀ²:Rosa-YFPᶠᐟᶠ mice. In conjunction with the bimanual string-pulling task, this inducible model allows for the labelling of active cells throughout stroke recovery; either pre, 2 days post-stroke (dps) and 2 weeks post-stroke (wps). Behavioural deficits on the string-pull task were observed at 2 dps and accompanied by a decrease in active cells in the ipsilesional secondary motor (M2) cortex of stroke mice. By 2 wps, stroke mice had partial recovery of motor function with no differences in active cells in the ipsilesional M2. Interestingly, ~40% of cell in the motor cortex of sham and stroke mice were activated more than once while performing the string-pull task until 2 wps. Deeplabcut kinematic analysis of the string-pull task was also unable to identify differences in motor performance between stroke and sham mice. In addition, irrelevant of stroke injuries, only 60% of cells co-expressed the pan-neuronal marker NeuN after surgeries. Together these findings suggest that 40% of cells are reactivated up to 2 weeks post-stroke during the performance of a motor task, despite the acute decreases in active cells in the ipsilesional M2 of stroke mice. DeepLabCut kinematic results also highlight the need to redefine kinematic outcomes to better assess the full spectrum of stroke deficits.

Industrial structure in domestic market demand in Taiwan has changed in recent years, with most apparent changes occurring in traditional enterprises moving outwardly and prosperity in high-tech industries, both of which are strongly associated with technology, financial capital, and human resources. If businesses are run carelessly, corporations are at high risk of going out of business or bankrupt. Once this occurs, corporations will go into liquidation or reorganization, which will inevitably affect the investment market and the society as well. In other words, the outcome of a corporation bankruptcy could contribute to a variety of problems, such as unemployment, non-absolved debt, and uncollectible financial accounts, which will require some assistance in finding resolutions. These problems are dramatically interfering with the stability of our society. The system of corporate reorganization was mainly created for alleviating the consequences mentioned above. Corporations facing financial problems could file for corporate reorganization. With corporate reorganization, the corporation could reach a resolution to satisfy the overall financial responsibilities and have harmony among its employees, stockholders and creditors, and maybe even revitalize the business. However, in realistic judicial practices, some regulations seem to be inadequate for the purpose of the corporation reorganization mechanism. Moreover, the time from filing a corporate reorganization to having a resolution is too long and typically exceeds the average business lifespan of SMEs (Small and Medium Enterprises). As a result, specialists and scholars debate on whether to re-write or abolish the current corporate reorganization rules and regulations. That is, due to the fact that the characteristic and requirement of corporate reorganization have received criticism in the practical use and practice, there is a need for evaluating and analyzing the legislation of corporate reorganization, and in fact, making it the top priority. The authorities are concerned and realized the importance and urgency of corporate reorganization in practice, so the CEPD proposed a ¡§corporate reorganization and bankruptcy¡¨ act in 2005. This act is attempting to research and indicate the dispute among the drafts, hoping to solve the problems, inefficiency, and injustice in present corporate reorganization system and contribute to legislation that will create a harmony among conflicts of interest with the litigants by means of judicial practice, related-literature, and opinions thus far.

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