[...] The issue of business reorganization, apart from being particularly timely, is also multifaceted. Therefore, its subject cannot be exhausted within the framework of this work, nor is that the purpose. This specific work seeks to address and highlight certain critical aspects of the issue, without losing its comprehensive dimension. In conclusion, if it manages to convey the message and "philosophy" of reorganization, while simultaneously providing "food" for further research and reflection, it will have satisfactorily fulfilled its goal. [...] (from the book's preface)