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Title: BEST-Projekt "Umstrukturierung, Konkurs und Neubeginn", Abschlussbericht der Expertengruppe
Title (other): BEST project on restructuring, bankruptcy and a fresh start: final report of the expert group | Projet BEST
restructuration, depot de bilan et nouveau depart: rapport final du groupe d'experts | BEST-Projekt "Umstrukturierung,
Konkurs und Neubeginn": zusammenfassender Bericht | BEST project on restructuring, bankruptcy and a fresh start: summary
report | Projet BEST restructuration, depot de bilan et nouveau depart: rapport de synthèse
Table of Contents
TABLE OF CONTENTS
1 EXECUTIVE SUMMARY-7
2 INTRODUCTION-9
2.1 GENERAL BACKGROUND-9
2.2 THE STUDY: BACKGROUND-9
2.3 EXPERTS' TASKS-10
2.4 OBJECTIVES-10
3 EARLY WARNING-10
3.1 THE TARGET-10
3.2 THE INDICATORS: FIRST APPROACH-10
3.3 THE INDICATORS ONE BY ONE. POLICY SUGGESTIONS-11
3.3.1 LATE RECOGNITION-11
3.3.2 DISCLOSURE OF INFORMATION-11
3.4 GOOD PRACTICES-11
4 LEGAL SYSTEM-13
4.1 THE TARGET-13
4.2 THE INDICATORS: FIRST APPROACH-13
4.3 THE INDICATORS ONE BY ONE. POLICY SUGGESTIONS-14
4.3.1 AVAILABILITY OF INFORMATION ABOUT RESCUE PROCEDURES-14
4.3.2 ACCESS TO RESCUE PROCEDURES-14
4.3.3 PUBLICITY-14
4.3.4 COST AND EFFECTIVENESS-15
4.3.5 DEGREE OF PROTECTION AGAINST CREDITORS DURING THE PROCEDURES-15
4.3.6 KNOWLEDGE AND FUNCTIONING OF THE RELEVANT COURTS-15
4.4 GOOD PRACTICES-16
5 FRESH START-18
5.1 THE TARGET-18
5.2 THE INDICATORS: FIRST APPROACH-18
5.3 THE INDICATORS ONE BY ONE. POLICY SUGGESTIONS-18
5.3.1 EFFECTS OF BANKRUPTCY-18
5.3.2 RESTRICTIONS, DISQUALIFICATIONS AND PROHIBITIONS-19
5.3.3 DISTINCTION BETWEEN HONEST AND DISHONEST BANKRUPTS-20
5.3.4 DISCHARGE FOR REMAINING DEBTS-20
5.4 GOOD PRACTICES-21
6 SOCIAL ATTITUDES-23
6.1 THE TARGET-23
6.2 FACTS AND COMMENTS-23
6.2.1 INTRODUCTION. LAW AND STIGMA. FINANCIAL COMMUNITY AND ENTREPRENEURS-23
6.2.2 SOCIAL ATTITUDES-24
6.3 GOOD PRACTICES-24
7 POLICY CONCLUSIONS. RECOMMENDATIONS-25
7.1 EARLY WARNING-25
7.1.1 EARLIER RECOGNITION: ROLE OF EXTERNAL ADVICE-25
7.1.2 INFORMATION: WAYS OUT-26
7.1.3 INTERNAL INFORMATION TOOLS. REGISTERS-26
7.1.4 TRAINING COURSES-26
7.2 LEGAL SYSTEM-26
7.2.1 CRISIS-MANAGERS-26
7.2.2 ENTERPRISES SHOULD BE ENCOURAGED TO TAKE ACTION IN A TIMELY MANNER-27
7.2.3 SIMPLIFICATION OF EXISTING PROCEEDINGS-27
7.2.4 ACCESS TO RESTRUCTURING PROCEDURES-27
7.2.5 COSTS-27
7.2.6 CONTROL OF INFORMATION TO DISCLOSE-27
7.2.7 SPECIALISED IN
Author (Corp. Body): European Commission / Expert Group on "Restructuring, Bankruptcy and a Fresh Start" | Europäische Kommission / Expert Group on Restructuring, Bankruptcy and a Fresh Start
Publisher: Europäische Kommission / Generaldirektion Unternehmen
Year: 2003
Language: en | de | fr
Ressource: Einzelne Berichte, Studien
Keyword: Bankruptcybusiness management
Subject: Business managementCost accounting. Profit and loss
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu.int/)
Title: Bankruptcy and a fresh start
Title (other): stigma on failure and legal consequences of bankruptcy
Author (Corp. Body): Philippe & Partners
Contributer: Deloitte & Touche GmbH Corporate Finance GmbH
Publisher: Europäische Kommission / Generaldirektion Unternehmen
Year: 2002
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: Bankruptcybusiness management
Subject: Business managementCost accounting. Profit and loss
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu.int/)
Title: Bankruptcy and a fresh start
Title (other): Stigma on failure and legal consequences of bankruptcy - Austria
Author: Klauser, Alexander
Publisher: Europäische Kommission / Generaldirektion Unternehmen
Year: 2002
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: Bankruptcybusiness management
Subject: Business managementCost accounting. Profit and loss
Countries Scheme: Austria. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu.int/)
Title: Bankruptcy and a fresh start
Title (other): Stigma on failure and legal consequences of bankruptcy - national report Belgium
Author (Corp. Body): Laga & Philippe
Publisher: Europäische Kommission / Generaldirektion Unternehmen
Year: 2002
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: Bankruptcybusiness management
Subject: Business managementCost accounting. Profit and loss
Countries Scheme: Austria. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu.int/)
Title: Bankruptcy and a fresh start
Title (other): Stigma on failure and legal consequences of bankruptcy - [Danmark]
Publisher: Europäische Kommission / Generaldirektion Unternehmen
Year: 2002
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: Bankruptcybusiness management
Subject: Business managementCost accounting. Profit and loss
Countries Scheme: Denmark
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu.int/)
Title: Bankruptcy and a fresh start
Title (other): Stigma on failure and legal consequences of bankruptcy - Finland
Publisher: Europäische Kommission / Generaldirektion Unternehmen
Year: 2002
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: Bankruptcybusiness management
Subject: Business managementCost accounting. Profit and loss
Countries Scheme: Finland
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu.int/)
Title: Bankruptcy and a fresh start
Title (other): Stigma on failure and legal consequences of bankruptcy - France
Publisher: Europäische Kommission / Generaldirektion Unternehmen
Year: 2002
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: Bankruptcybusiness management
Subject: Business managementCost accounting. Profit and loss
Countries Scheme: France
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu.int/)
Title: Bankruptcy and a fresh start
Title (other): Stigma on failure and legal consequences of bankruptcy - Germany
Publisher: Europäische Kommission / Generaldirektion Unternehmen
Year: 2002
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: Bankruptcybusiness management
Subject: Business managementCost accounting. Profit and loss
Countries Scheme: Germany. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu.int/)
Title: Bankruptcy and a fresh start
Title (other): Stigma on failure and legal consequences of bankruptcy - Greece
Publisher: Europäische Kommission / Generaldirektion Unternehmen
Year: 2002
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: Bankruptcybusiness management
Subject: Business managementCost accounting. Profit and loss
Countries Scheme: Greece
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu.int/)
Title: Bankruptcy and a fresh start
Title (other): Stigma on failure and legal consequences of bankruptcy - Ireland
Publisher: Europäische Kommission / Generaldirektion Unternehmen
Year: 2002
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: Bankruptcybusiness management
Subject: Business managementCost accounting. Profit and loss
Countries Scheme: Ireland
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu.int/)
Title: Bankruptcy and a fresh start
Title (other): Stigma on failure and legal consequences of bankruptcy - Italy
Publisher: Europäische Kommission / Generaldirektion Unternehmen
Year: 2002
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: Bankruptcybusiness management
Subject: Business managementCost accounting. Profit and loss
Countries Scheme: Italy
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu.int/)
Title: Bankruptcy and a fresh start
Title (other): Stigma on failure and legal consequences of bankruptcy - Luxembourg
Author: Gerber, Martine
Contributer: Deloitte & Touche
Publisher: Europäische Kommission / Generaldirektion Unternehmen
Year: 2002
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: Bankruptcybusiness management
Subject: Business managementCost accounting. Profit and loss
Countries Scheme: Luxembourg
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu.int/)
Title: Bankruptcy and a fresh start
Title (other): Stigma on failure and legal consequences of bankruptcy - the Dutch report
Author (Corp. Body): AKD Prinsen van Wijmen
Publisher: Europäische Kommission / Generaldirektion Unternehmen
Year: 2002
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: Bankruptcybusiness management
Subject: Business managementCost accounting. Profit and loss
Countries Scheme: Netherlands
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu.int/)
Title: Bankruptcy and a fresh start
Title (other): Stigma on failure and legal consequences of bankruptcy - Portugal
Author: Pereira, A. M. | Leal, Sáragga | Martins, Oliveira
Publisher: Europäische Kommission / Generaldirektion Unternehmen
Year: 2002
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: Bankruptcybusiness management
Subject: Business managementCost accounting. Profit and loss
Countries Scheme: Portugal
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu.int/)
Title: Bankruptcy and a fresh start
Title (other): Stigma on failure and legal consequences of bankruptcy - national report Spain
Publisher: Europäische Kommission / Generaldirektion Unternehmen
Year: 2002
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: Bankruptcybusiness management
Subject: Business managementCost accounting. Profit and loss
Countries Scheme: Spain
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu.int/)
Title: Bankruptcy and a fresh start
Title (other): Stigma on failure and legal consequences of bankruptcy - Sweden
Publisher: Europäische Kommission / Generaldirektion Unternehmen
Year: 2002
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: Bankruptcybusiness management
Subject: Business managementCost accounting. Profit and loss
Countries Scheme: Sweden
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu.int/)
Title: Bankruptcy and a fresh start
Title (other): Stigma on failure and legal consequences of bankruptcy - United Kingdom
Author (Corp. Body): Deloitte & Touche Tax & Legal
Publisher: Europäische Kommission / Generaldirektion Unternehmen
Year: 2002
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: Bankruptcybusiness management
Subject: Business managementCost accounting. Profit and loss
Countries Scheme: United Kingdom
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu.int/)
Title: Bankruptcy and a fresh start
Title (other): Stigma on failure and legal consequences of bankruptcy - United States report
Author (Corp. Body): White & Case
Publisher: Europäische Kommission / Generaldirektion Unternehmen
Year: 2002
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: Bankruptcybusiness management
Subject: Business managementCost accounting. Profit and loss
Countries Scheme: USA
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu.int/)
Title: Analysis of use of factoring, project title
Author (Corp. Body): Greater London Enterprise
Publisher: Europäische Kommission / Generaldirektion Unternehmen
Year: 2003
ISBN / ISSN / Kat.Nr: ETD/00/503408
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: Factoring
Subject: Financing. Private finance. Financial policyCost accounting. Profit and loss
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu.int/)
Title: Methods and indicators to measure the cost-effectiveness of diversity policies in Enterprises: final report
Title (other): Indicators to measure the costs and benefits of diversity policies in companies ? draft final report
Abstract
The aim of the project is to undertake a study of the feasibility of establishing methods and indicators to measure the costs and benefits of diversity policies in companies in a European context to enable the effectiveness of such policies and practices to be properly assessed and disseminated. Methods and indicators proposed by the study may form the basis of further practical work to measure the impact of diversity policies on companies and to disseminate the results to opinion-formers and decision-makers. [Author vide copyright]
Table of Contents
1. Background
2. Work Undertaken
3. Diversity Policies in Enterprises
4. Costs and Benefits of Diversity Policies
5. Measurement of Costs and Benefits of Diversity Policies
6. The Business Case for Diversity - An Assessment
7. Obstacles to Adoption
8. Conclusions
9. Recommendations
Author (Corp. Body): Centre for Strategy and Evaluation Services
Year: 2003
ISBN / ISSN / Kat.Nr: KE-55-03-899-EN-N
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: Diversity managementCost-effectiveness analysisHuman Resource ManagementStatisticsdiscriminationresearch projectindicatorcompany policy
Subject: Equal opportunitiesEnterprisesCost accounting. Profit and lossHuman resources
Countries Scheme: EUROPE
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Source: European Commission (http://europa.eu.int)
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