Gjennomskjæring av aksjeselskap - Argumentene for ulovfestet ansvarsgjennombrudd med oppmerksomhet mot betydningen av kreditors styrke

Som utgangspunkt har aksjeeiere et indirekte og begrenset ansvar, jf. aksjeloven § 1-1 annet ledd og 1-2 annet ledd. Ansvarsbegrensningen medfører at aksjeselskapets selskapskreditorer må ha særlig rettsgrunnlag for å rette sine krav mot aksjeeierne. Aktuelle eksempler på slike rettsgrunnlag er uaksomhetsregelen i aksjeloven § 17-1, eller at aksjeeieren har garantert personlig for selskapets oppfyllelse. Det er imidlertid et uavklart spørsmål om det i norsk rett finnes en gjennomskjæringsregel, som i tilfelle gir ulovfestet grunnlag for å holde aksjeeiere personlig ansvarlig for selskapsforpliktelser. Både Høyesteretts praksis og aksjelovens forarbeider åpner for at ulovfestet ansvarsgjennombrudd kan være et selvstendig rettsgrunnlag etter gjeldende rett, men uten å uttrykkelig stadfeste dette. Så sent som i 2016 behandlet Høyesterett en tvist hvor ulovfestet ansvarsgjennombrudd var anført som grunnlag for aksjeeieransvar, uten å avklare regelens eksistens. Videre har både Gulating og Borgarting lagmannsrett gitt selskapskreditorer medhold i direktekrav på grunnlag av ulovfestet ansvarsgjennombrudd. De er ingen ensartet oppfatning om hva kriteriene og argumentene for gjennomskjæring i tilfelle går ut på. I oppgaven rettes oppmerksomheten mot kriteriene og momentene som i tilfelle kan begrunne ansvarsgjennombrudd. I den forbindelse vies betydningen av selskapskreditorens styrke for spørsmålet om gjennomskjæring særlig oppmerksomhet. Mer presist er spørsmålet om, og i tilfelle hvordan, det gjøres skille for ansvarsgjennombrudd til fordel for ufrivillige, svake og sterke kreditorer

Clouded leopard phylogeny revisited: support for species recognition and population division between Borneo and Sumatra-0

<p><b>Copyright information:</b></p><p>Taken from "Clouded leopard phylogeny revisited: support for species recognition and population division between Borneo and Sumatra"</p><p>http://www.frontiersinzoology.com/content/4/1/15</p><p>Frontiers in Zoology 2007;4():15-15.</p><p>Published online 29 May 2007</p><p>PMCID:PMC1904214.</p><p></p

Phylogenetic reconstruction based on nucleotide sequence of fulllength proviral FIV including and separate analysis of

A. Phylogenetic tree of concatenated combined data of coding genes , , and . B. Phylogenetic tree of sequences only. Shown is the maximum likelihood tree (ML) identical to tree topology using maximum parisimony (MP) and minimum evolution (ME) for each gene region. See methods and Additional file for specific parameters as implemented in PAUP ver 4.10b. All nodes supported by 100% bootstrap proportions in ME, MP and ML analyses except for relative positions of FIVsubtypes which were supported by bootstraps >50% but less than 100% within the FIVclade.<p><b>Copyright information:</b></p><p>Taken from "Genomic organization, sequence divergence, and recombination of feline immunodeficiency virus from lions in the wild"</p><p>http://www.biomedcentral.com/1471-2164/9/66</p><p>BMC Genomics 2008;9():66-66.</p><p>Published online 5 Feb 2008</p><p>PMCID:PMC2270836.</p><p></p

Phylogenetic reconstruction based on nucleotide sequence of LTR and coding genes from full-length FIV nucleotide sequences excluding

(A-E) Shown are the maximum likelihood trees (ML) which are identical to tree topologies using maximum parisimony (MP) and minimum evolution (ME) for each gene region. See methods and Additional file for specific parameters as implemented in PAUP ver 4.10b. (E) phylogeny does not include FIVsubtype A due to lack of sufficient homology for proper gene identification. (F) Phylogenetic tree of concatenated combined data of coding genes , , and . All nodes supported by 100% bootstrap proportions in ME, MP and ML analyses except for relative positions of FIVsubtypes which were supported by bootstraps >50% but less than 100% within the FIVclade.<p><b>Copyright information:</b></p><p>Taken from "Genomic organization, sequence divergence, and recombination of feline immunodeficiency virus from lions in the wild"</p><p>http://www.biomedcentral.com/1471-2164/9/66</p><p>BMC Genomics 2008;9():66-66.</p><p>Published online 5 Feb 2008</p><p>PMCID:PMC2270836.</p><p></p

Bimodal Protection of <i>KIR3DS1</i>/<i>HLA-B Bw4-80I</i> in HIV-1 Infection

<p>Flow chart illustrating the dual protection conferred by <i>KIR3DS1</i>/<i>Bw4-80I</i> in the natural history of HIV-1 infection: early control of HIV-1 viral load, and late specific defense against opportunistic infections. There is no effect of this genotype on the development of AIDS-related malignancies.</p

Effect of <i>KIR3DS1/Bw4-80I</i> on Progression to AIDS-Defining Illness

<p>Kaplan-Meier survival analyses illustrating the effect of <i>KIR3DS1/Bw4-80I</i> on progression to A) AIDS-defining opportunistic infections and B) AIDS-defining malignancies among seroconverters. Patients with <i>KIR3DS1/Bw4-80I</i> (red curve) were compared with patients missing this genotype (blue curve). RH and <i>p</i>-values from corresponding Cox models are given.</p

LD of <i>CUL5</i> SNPs in AA and EA

<p>LD of <i>CUL5</i> SNPs is shown in AA (A) and EA (B). Pairwise D′ plots were generated using Haploview with its standard color scheme. Dark-red squares indicate high D′ values, light-blue squares indicate high D′ values with low LOD scores, and light-red and white squares indicate low D′ values. D′ values were indicated for those not equal to 1.0. A single LD block was defined for both AA and EA under the default confidence interval criteria. A reduced-medium network for the genealogical relationship of <i>CUL5</i> haplotypes is shown in AA (C) and EA (D). The network was inferred in terms of mutational distance, on the basis of 12 <i>CUL5</i> SNPs and one chimpanzee (Chimp) sequence. Median vector (mv1), the consensus sequences inferred by parsimony criteria, represents possible unsampled sequences or extinct ancestral sequences. Haplotypes (H1–H11) are represented by circles, whose area reflects the number of alleles observed in each population. The solid branches between haplotypes represent mutational events or SNPs (S1–S12). The circles in green show haplotypes with detrimental effect and those in blue show protective effect on AIDS progression in the Cox model analysis; the protective effect of H3 in light blue was of less certainty (see <a href="http://www.plosgenetics.org/article/info:doi/10.1371/journal.pgen.0030019#s2" target="_blank">Results</a>). The haplotypes were separated into two clusters, cluster I and II, carrying ctSNP5 A or G, respectively. Cluster I and II in AA are shaded in blue and green, respectively. SNP2 is omitted in (B) and (D) as it was absent in EA.</p

Comparison of the nucleotide coding and amino acid sequences of the feline A3C genes

Pairwise comparison of the domestic cat A3 cDNA to the predicted A3Ca, A3Cb and A3Cc genomic coding sequences and the predicted amino acid sequences. Amino acid sequence alignment of A3C cDNA and the predicted proteins for A3C genes. Highlighted in yellow are amino acid residues different between the A3Cs based on the genomic sequence, whereas amino acid sites displaying non-synonymous amino acid substitutions are boxed in blue and red for A3Cb and A3Cc, respectively, as identified by SNP genotyping of eight domestic cat breeds for exons 2-4 of A3Ca, A3Cb and A3Cc (for more details see Table 4 in Additional data file 2). Arrows indicate exonic junctions. Below the alignments, variant amino acids are boxed in red for A3Cc (for example, W65R) and blue for A3Cb with respect to the breed from which they were identified: Turkish van (VAN), Egyptian mau (MAU), Sphynx (SPH), Birman (BIR) and Japanese bobtail (BOB). A dash indicates the amino acid is identical to genomic sequence. Numbers adjacent to breed identifiers refer to alleles 1 and 2 identified by clonal sequence analysis of the PCR products that are in phase for exons 3 and 4, but not for exon 2 (1/2). The residue corresponding to functionally significant amino acid replacement identified in human A3G (D128K) is highlighted by an asterisk (see text).<p><b>Copyright information:</b></p><p>Taken from "Functions, structure, and read-through alternative splicing of feline APOBEC3 genes"</p><p>http://genomebiology.com/2008/9/3/R48</p><p>Genome Biology 2008;9(3):R48-R48.</p><p>Published online 3 Mar 2008</p><p>PMCID:PMC2397500.</p><p></p

Cat A3 proteins selectively inhibit the infectivity of different retroviruses

A3 expression in the transfected 293T cells was detected by immunoblotting with anti-HA monoclonal antibody. Wild-type (wt) or ΔFFV wild type (b), wild-type FIV-Luc, Δvif FIV-Luc + Vif expression plasmid (vif.V5) and ΔFIV luciferase reporter vector particles (c), FeLV/GFP (d), and ΔSIVagm luciferase viruses (e) were produced in 293T cells in the presence or absence of the indicated APOBEC3s.<p><b>Copyright information:</b></p><p>Taken from "Functions, structure, and read-through alternative splicing of feline APOBEC3 genes"</p><p>http://genomebiology.com/2008/9/3/R48</p><p>Genome Biology 2008;9(3):R48-R48.</p><p>Published online 3 Mar 2008</p><p>PMCID:PMC2397500.</p><p></p

Phylogenetic Relationships among Tigers from mtDNA Haplotypes

<div><p>(A) Phylogenetic relationships based on MP among the tiger mtDNA haplotypes from the combined 4,078 bp mitochondrial sequence (<a href="http://www.plosbiology.org/article/info:doi/10.1371/journal.pbio.0020442#pbio-0020442-t002" target="_blank">Table 2</a>). Branches of the same color represent haplotypes of the same subspecies. Trees derived from ME and ML analyses have identical topologies. Numbers above branches represent bootstrap support from 100 replicates using the MP method, followed by bootstrap values using the ME-ML analyses (only those over 70% are indicated). Numbers below branches show number of MP steps per number of homoplasies from a strict consensus tree. Numbers in parentheses represent numbers of individuals sharing the same haplotype. MP analysis using heuristic search and tree-bisection-reconnection branch-swapping approach results in two equally most-parsimonious trees and the one resembling the ME and ML trees is shown here (tree length = 60 steps; CI = 0.900). The ME tree is constructed with PAUP using Kimura two-parameter distances (transition to transversion ratio = 2) and NJ algorithm followed by branch-swapping procedure (ME = 0.0142). The ML approach is performed using a TrN (Tamura-Nei) +I (with proportion of invariable sites) model, and all nodes of the ML tree were significant (a consensus of 100 trees, –Ln likelihood = 5987.09).</p> <p>(B) Statistical parsimony network of tiger mtDNA haplotypes based on 4,078 mtDNA sequences constructed using the TCS program (<a href="http://www.plosbiology.org/article/info:doi/10.1371/journal.pbio.0020442#pbio-0020442-Clement1" target="_blank">Clement et al. 2000</a>). The area of the circle is approximately proportional to the haplotype frequency, and the length of connecting lines is proportional to the exact nucleotide differences between haplotypes with each unit representing one nucleotide substitution. Missing haplotypes in the network are represented by dots. Haplotype codes and the number of individuals (in parentheses) with each haplotype are shown (see <a href="http://www.plosbiology.org/article/info:doi/10.1371/journal.pbio.0020442#pbio-0020442-t002" target="_blank">Table 2</a>).</p></div