论文抄袭：公司成功重组的案例研究
无论以何种形式，公司重组都被认为是企业的非经常性活动，但由于其巨大的优势和各种考虑、改进的公司治理和改进的公司绩效(Singh et al.， 2009)，它对企业组织和其他相关机构具有持久的影响而闻名。许多尚未解决的司法问题和规章规定往往表明，专业处理的改组应明确和毫不含糊地了解与这一进程有关的客观观点和方法。整个过程受到各种因素的影响，例如程序和法律方面，以及影响整个成功范围的会计方面。
合并涉及将两种或两种以上不同类型的实体合并为一个实体。这种形式的预期影响是积累地区实体的负债和资产，然后是其他一些好处，如多样化、协同作用和快速增长、税收和规模经济的好处(Mishra and Chandra, 2010)。合并中的实体在合并为单一服务实体时终止其现有的存在。合并可以被称为一种安排，在这种安排中，两个或两个以上组织的负债和资产最终在另一个组织中被打败。这是在不向被收购公司的每个股东提供基于比例的所有权的情况下完成的(Hill等，2014)。合并后的公司，虽然在特定的交易结构中，合并后的公司成为原来的公司或不成为原来的公司的机会是成比例的，但合并后的公司在合并中丧失了原有的身份而成为合并后的公司。
收购的关键含义是由另一个组织控制组织的利益。它不会导致收购股份的公司解散。这进一步涉及三个不同的类别，即保释收购、敌对公开市场和友好谈判(Hitt et al.， 2012)。友好谈判的组织是通过在职人员管理感知到的分离来完成的，同时通过谈判将管理控制在另一个群体的权威之下。在公开市场中，被收购的公司将从共同基金或金融机构或公开市场获得股份，并以高于市场现行价格的价格接近股东(Hill et al.， 2014)。拯救收购涉及通过盈利业务接管一家财务状况不佳的公司。子公司和控股公司都考虑保留单独的合法实体，同时分别保持帐簿。
论文抄袭 ：公司成功重组的案例研究
In any form, corporate restructuring is considered as non-recurring activity for a business, but is known for having a lasting effect upon the business organization along with other agencies in concern because of immense advantages and various considerations, improved corporate governance, and improved corporate performance(Singh et al., 2009). The multitude of unresolved and judicial issues and regulatory provisions tend to be enunciating that restructuring dealt with professionally should be possessing explicit and unequivocal knowledge of the objective perspective and approach related to the process. The overall process is affected by various factors such as procedural and legal aspects, and accounting aspects that impact the overall scope of success.
A merger involves combining two or more different types of entities as one. The desired impact out of this form is to accumulate liabilities and assets of the district entities, followed by a number of other benefits like diversification, synergy, and fast growth, benefits of tax and economies of scale (Mishra and Chandra, 2010). The entities in merger cease their current existence while merging as a single entity of servicing. Amalgamation can be referred to as an arrangement, in which the liabilities and assets of two or more organizations end up becoming bested in another organization. This is done without the provision of proportionate based ownership to each and every shareholder of the company acquired (Hill et al., 2014). The companies in amalgamation end up losing their identity while emerging as a company in amalgamation, though in specific structures of transaction, there are proportionate chances that the amalgamated business will turn out to be the original companies or not.
The key implication of acquisitions is control the interest of the organization by another organization. It does not result in dissolving the company in which there is acquiring of shares. This further involves three different categories that are bail out takeover, hostile open market, and friendly negotiation (Hitt et al., 2012). The organization of friendly negotiation is done by incumbently managing the perception to part away, while controlling management under the authority of another group by negotiation. In open market, the company taken over will be acquiring shares from mutual funds or financial institutions or open market, and approaching the shareholders at a higher price in comparison with the prevailing price of market (Hill et al., 2014). Bail out takeover involves taking over a financially poor company by a business of profitability. Both the subsidiary and the holding company consider the retention of separate lawful entities, while maintaining the books of accounts separately.
