Liquidation of commercial companies is divided into three types: voluntary, forced and liquidation resulting from a court ruling. The relationship between liquidation and bankruptcy is public and private in general: every bankruptcy leads to liquidation, but not every liquidation necessarily leads to bankruptcy. Although the above-mentioned distinction is not specifically mentioned in the amendment bill of the trade law, but the above-mentioned distinction is carefully specified in articles such as 189, 199, 200, 201, 203. The above separation is the source of many works that make the necessity of separation inevitable. However, in the opinions of our judicial authorities, the difference between the conditions for the realization of these two things has been ignored, and the incorrect inference from the provisions of the law makes the ground for issuing an illegal vote. In this article, after mentioning the introduction and definitions, we will deal with the conditions and differences between the two, and then we will examine the effects of separation between them.

The solubility, bioavailability and dissolution rate of drugs are important parameters for achieving in vivo efficiency. The bioavailability of orally administered drugs depends on their ability to be absorbed via gastrointestinal tract. For drugs belonging to Class II of pharmaceutical classification, the absorption process is limited by drug dissolution rate in gastrointestinal media. Therefore, enhancement of the dissolution rate of these drugs will present improved bioavailability. So far several techniques such as physical and chemical modifications, changing in crystal habits, solid dispersion, complexation, solubilization and liquisolid method have been used to enhance the dissolution rate of poorly water soluble drugs. It seems that improvement of the solubility properties ofpoorly water soluble drugscan translate to an increase in their bioavailability. Nowadays nanotechnology offers various approaches in the area of dissolution enhancement of low aqueous soluble drugs. Nanosizing of drugs in the form of nanoparticles, nanocrystals or nanosuspensions not requiring expensive facilities and equipment or complicated processes may be applied as simple methods to increase the dissolution rate of poorly water soluble drugs. In this article, we attempted to review the effects of nanosizing on improving the dissolution rate of poorly aqueous soluble drugs. According to the reviewed literature, by reduction of drug particle size into nanometer size the total effective surface area is increased and thereby dissolution rate would be enhanced. Additionally, reduction of particle size leads to reduction of the diffusion layer thickness surrounding the drug particles resulting in the increment of the concentration gradient. Each of these process leads to improved bioavailability.

Purpose: To enhance the dissolution rate of the poorly soluble drug atorvastatin calcium (ATC) by cocrystallization with selected coformers. Enhancement of the dissolution rate and solubility of the drug, which is classified as Class II of the Biopharmaceutical Classification System (BCS), is expected to enhance the bioavailability. Methods: Two methods were used for preparing the cocrystals, solvent drop grinding (SDG) and solvent evaporation (SE) method using 1: 1, 1: 3, and 1: 10 drug-coformer molar ratios. Glucosamine hydrochloride (GluN) and nicotinamide (NIC) were investigated as coformers. The cocrystals, their physical mixtures, and the raw ATC were characterized by fourier transform infrared (FTIR spectroscopy), differential scanning calorimetry (DSC), powder X-ray diffraction (PXRD), mass spectroscopy (MS), scanning electron microscopy (SEM), solubility, and dissolution rate studies. Results: SDG and SE were effective in improving the dissolution rate of ATC with both coformers. Drug: coformer ratio 1: 3 was optimum. The solubility values for ATC, GluN-, and NIC-cocrystals were 26, to 35 and 50 μ g/mL, respectively. The dissolution rate of ATC from cocrystals was > 90% after 5 minutes, compared to 41% untreated ATC. Conclusion: Cocrystallization significantly improved the solubility and dissolution, in comparison to the untreated ATC.

Meloxicam is a poorly water soluble non steroidal anti-inflammatory drug and antipyretic agent. The aim of the present work was to investigate the effect of different types of carriers on in vitro dissolution of meloxicam. Meloxicam solid dispersions were prepared by physical mixing, co-grinding and solvent evaporation methods with polyethylene glycol (PEG) 6000.The effect of solubilization by sodium lauryl sulphate (SLS) was also studied. The dissolution was determined by USP XXVII Apparatus I, using phosphate buffer with a pH of 7.4 as the dissolution medium. The maximum in vitro dissolution of meloxicam, i.e. 97.45% in 60 min, was observed for solid dispersions containing meloxicam (150 mg), PEG 6000 (350 mg) and SLS (75 mg) prepared by solvent evaporation method containing a sum of 3 g of Lactose and MCC (4:1) as additives. The general trend indicated that there was an increase in dissolution rate for solid dispersions containing the solubilizer SLS. The best-fit model indicating the mechanism of dissolution from the formulation showing the highest release for was found to be Higuchi matrix release (r=0.9774, b=13.042, a=2.4798). Infra red spectroscopy (IR) indicated that meloxicam in solid dispersions showed physical entrapment. The increased in dissolution rate of meloxicam by solid dispersion technique may be due to increase wettability and hydrophilic nature of carrier.