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Liquidation is the process in accounting by which a company is brought to an end. The assets and property of the business are redistributed. When a firm has been liquidated, it is sometimes referred to as wound-up or dissolved , although dissolution technically refers to the last stage of liquidation. The process of liquidation also arises when customs , an authority or agency in a country responsible for collecting and safeguarding customs duties , determines the final computation or ascertainment of the duties or drawback accruing on an entry.

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110-478: Delabole ( Cornish : Delyow Boll ) is a large village and civil parish in north Cornwall , England, United Kingdom, which lies approximately two miles (3 km) west of Camelford . The village of Delabole came into existence in the early 20th century; it is named after the Delabole Quarry . Three hamlets – Pengelly, Meadrose (pronounced "médroze") and Rockhead – and the hamlet of Delabole, south of

220-451: A "receivership-like" state but calmly sell its assets, for example to prevent its portfolio being written off in the event of an actual compulsory liquidation. The parties which are entitled by law to petition for the compulsory liquidation of a company vary from jurisdiction to jurisdiction, but generally, a petition may be lodged with the court for the compulsory liquidation of a company by: The grounds upon which an entity can apply to

330-566: A Cornish translation of Ælfric of Eynsham 's Latin-Old English Glossary, which is thematically arranged into several groups, such as the Genesis creation narrative , anatomy, church hierarchy, the family, names for various kinds of artisans and their tools, flora, fauna, and household items. The manuscript was widely thought to be in Old Welsh until the 18th century when it was identified as Cornish by Edward Lhuyd . Some Brittonic glosses in

440-555: A basis, and Nicholas Williams published a revised version of Unified; however neither of these systems gained the popularity of Unified or Kemmyn. The revival entered a period of factionalism and public disputes, with each orthography attempting to push the others aside. By the time that Cornish was recognised by the UK government under the European Charter for Regional or Minority Languages in 2002, it had become recognised that

550-510: A complete version of a traditional folk tale, John of Chyanhor , a short story about a man from St Levan who goes far to the east seeking work, eventually returning home after three years to find that his wife has borne him a child during his absence. In 1776, William Bodinar, who describes himself as having learned Cornish from old fishermen when he was a boy, wrote a letter to Daines Barrington in Cornish, with an English translation, which

660-404: A discretion for a period of time after dissolution to declare the dissolution void to enable the completion of any unfinished business. In some jurisdictions, the company may elect to simply be struck off the companies register as a cheaper alternative to a formal winding-up and dissolution. In such cases an application is made to the registrar of companies, who may strike off the company if there

770-551: A lampoon of either of the Tudor kings Henry VII or Henry VIII . Others are the Charter Fragment , the earliest known continuous text in the Cornish language, apparently part of a play about a medieval marriage, and Pascon agan Arluth ( The Passion of Our Lord ), a poem probably intended for personal worship, were written during this period, probably in the second half of the 14th century. Another important text,

880-868: A less substantial body of literature than the Middle Cornish period, but the sources are more varied in nature, including songs, poems about fishing and curing pilchards , and various translations of verses from the Bible, the Ten Commandments, the Lord's Prayer and the Creed. Edward Lhuyd's Archaeologia Britannica , which was mainly recorded in the field from native speakers in the early 1700s, and his unpublished field notebook are seen as important sources of Cornish vocabulary, some of which are not found in any other source. Archaeologia Britannica also features

990-516: A lesser extent French entered the Cornish language throughout its history. Whereas only 5% of the vocabulary of the Old Cornish Vocabularium Cornicum is thought to be borrowed from English, and only 10% of the lexicon of the early modern Cornish writer William Rowe, around 42% of the vocabulary of the whole Cornish corpus is estimated to be English loan words, without taking frequency into account. (However, when frequency

1100-503: A manifesto demanding a return to the old religious services and included an article that concluded, "and so we the Cornyshe men (whereof certen of us understande no Englysh) utterly refuse thys newe Englysh." In response to their articles, the government spokesman (either Philip Nichols or Nicholas Udall ) wondered why they did not just ask the king for a version of the liturgy in their own language. Archbishop Thomas Cranmer asked why

1210-767: A marriage ceremony from being conducted in Cornish as the Marriage Act 1949 only allowed for marriage ceremonies in English or Welsh. In 2014, the Cornish people were recognised by the UK Government as a national minority under the Framework Convention for the Protection of National Minorities . The FCNM provides certain rights and protections to a national minority with regard to their minority language. In 2016, British government funding for

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1320-540: A mixture of English and Brittonic influences, and, like other Cornish literature, may have been written at Glasney College near Penryn . From this period also are the hagiographical dramas Beunans Meriasek ( The Life of Meriasek ) and Bewnans Ke ( The Life of Ke ), both of which feature as an antagonist the villainous and tyrannical King Tewdar (or Teudar), a historical medieval king in Armorica and Cornwall, who, in these plays, has been interpreted as

1430-648: A number of orthographic, and phonological, distinctions not found in Unified Cornish. Kernewek Kemmyn is characterised by the use of universal ⟨k⟩ for /k/ (instead of ⟨c⟩ before back vowels as in Unified); ⟨hw⟩ for /hw/, instead of ⟨wh⟩ as in Unified; and ⟨y⟩, ⟨oe⟩, and ⟨eu⟩ to represent the phonemes /ɪ/, /o/, and /œ/ respectively, which are not found in Unified Cornish. Criticism of all of these systems, especially Kernewek Kemmyn, by Nicolas Williams, resulted in

1540-678: A number of toponyms, for example bre 'hill', din 'fort', and bro 'land', and a variety of animal names such as logoden 'mouse', mols ' wether ', mogh 'pigs', and tarow 'bull'. During the Roman occupation of Britain a large number (around 800) of Latin loan words entered the vocabulary of Common Brittonic, which subsequently developed in a similar way to the inherited lexicon. These include brech 'arm' (from British Latin bracc(h)ium ), ruid 'net' (from retia ), and cos 'cheese' (from caseus ). A substantial number of loan words from English and to

1650-504: A number of verbs commonly found in other languages, including modals and psych-verbs; examples are 'have', 'like', 'hate', 'prefer', 'must/have to' and 'make/compel to'. These functions are instead fulfilled by periphrastic constructions involving a verb and various prepositional phrases. The grammar of Cornish shares with other Celtic languages a number of features which, while not unique, are unusual in an Indo-European context. The grammatical features most unfamiliar to English speakers of

1760-491: A person for the appointment of a liquidator and possibly of a supervisory liquidation committee. The person appointed by the holder of a floating charge debenture over a company’s assets to collect in and realise the assets of that company and to repay the indebtedness to the debenture holder. Administrative receivers can no longer be appointed by floating charge holders with the exception of floating charges created prior to 15 September 2003. Voluntary liquidation occurs when

1870-614: A study by Kenneth MacKinnon in 2000. Jenefer Lowe of the Cornish Language Partnership said in an interview with the BBC in 2010 that there were around 300 fluent speakers. Bert Biscoe , a councillor and bard, in a statement to the Western Morning News in 2014 said there were "several hundred fluent speakers". Cornwall Council estimated in 2015 that there were 300–400 fluent speakers who used

1980-525: A variety of reasons by Jon Mills and Nicholas Williams , including making phonological distinctions that they state were not made in the traditional language c.  1500 , failing to make distinctions that they believe were made in the traditional language at this time, and the use of an orthography that deviated too far from the traditional texts and Unified Cornish. Also during this period, Richard Gendall created his Modern Cornish system (also known as Revived Late Cornish), which used Late Cornish as

2090-465: A voluntary winding-up of a company has begun, a compulsory liquidation order is still possible, but the petitioning contributory would need to satisfy the court that a voluntary liquidation would prejudice the contributors. The liquidator will normally have a duty to ascertain whether any misconduct has been conducted by those in control of the company which has caused prejudice to the general body of creditors. In some legal systems, in appropriate cases,

2200-434: Is taken into account, this figure for the entire corpus drops to 8%.) The many English loanwords, some of which were sufficiently well assimilated to acquire native Cornish verbal or plural suffixes or be affected by the mutation system, include redya 'to read', onderstondya 'to understand', ford 'way', hos 'boot' and creft 'art'. Many Cornish words, such as mining and fishing terms, are specific to

2310-635: Is a Southwestern Brittonic language, a branch of the Insular Celtic section of the Celtic language family , which is a sub-family of the Indo-European language family. Brittonic also includes Welsh , Breton , Cumbric and possibly Pictish , the last two of which are extinct . Scottish Gaelic , Irish and Manx are part of the separate Goidelic branch of Insular Celtic. Joseph Loth viewed Cornish and Breton as being two dialects of

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2420-445: Is held by the company on trust for third parties will not form part of the company's assets available to pay creditors. Before the claims are met, secured creditors are entitled to enforce their claims against the assets of the company to the extent that they are subject to a valid security interest . In most legal systems, only fixed security takes precedence over all claims; security by way of floating charge may be postponed to

2530-627: Is inherited direct from Proto-Celtic , either through the ancestral Proto-Indo-European language, or through vocabulary borrowed from unknown substrate language(s) at some point in the development of the Celtic proto-language from PIE. Examples of the PIE > PCelt. development are various terms related to kinship and people, including mam 'mother', modereb 'aunt, mother's sister', huir 'sister', mab 'son', gur 'man', den 'person, human', and tus 'people', and words for parts of

2640-408: Is made by a board resolution, but instigated by the director(s). 75 percent of the company's shareholders must agree to liquidate for liquidation proceedings to advance. If a limited company’s liabilities outweigh its assets, or the company cannot pay its bills when they fall due, the company becomes insolvent. If the company is solvent , and the members have made a statutory declaration of solvency,

2750-399: Is more beneficial to start again by creating a new company, often referred to as a phoenix company . In business terms this will mean liquidating a company as the only option and then resuming under a different name with the same customers, clients and suppliers. In some circumstances it may appear ideal for the directors; however, if they trade under a name which is the same or substantially

2860-445: Is reasonable cause to believe that the company is not carrying on business or has been wound-up and, after enquiry, no case is shown why the company should not be struck off. However, in such cases the company may be restored to the register if it is just and equitable so to do (for example, if the rights of any creditors or members have been prejudiced). In the event the company does not file an annual return or annual accounts, and

2970-414: Is to collect its assets, determine the outstanding claims against the company, and satisfy those claims in the manner and order prescribed by law. The liquidator must determine the company's title to property in its possession. Property which is in the possession of the company, but which was supplied under a valid retention of title clause will generally have to be returned to the supplier. Property which

3080-503: Is to support the language, in line with the European Charter. A motion was passed in November 2009 in which the council promoted the inclusion of Cornish, as appropriate and where possible, in council publications and on signs. This plan has drawn some criticism. In October 2015, The council announced that staff would be encouraged to use "basic words and phrases" in Cornish when dealing with the public. In 2021 Cornwall Council prohibited

3190-647: The Tregear Homilies , was realized to be Cornish in 1949, having previously been incorrectly classified as Welsh. It is the longest text in the traditional Cornish language, consisting of around 30,000 words of continuous prose. This text is a late 16th century translation of twelve of Bishop Bonner 's thirteen homilies by a certain John Tregear, tentatively identified as a vicar of St Allen from Crowan , and has an additional catena, Sacrament an Alter, added later by his fellow priest, Thomas Stephyn. In

3300-532: The Cranken Rhyme , a corrupted version of a verse or song published in the late 19th century by John Hobson Matthews , recorded orally by John Davey (or Davy) of Boswednack , of uncertain date but probably originally composed during the last years of the traditional language. Davey had traditional knowledge of at least some Cornish. John Kelynack (1796–1885), a fisherman of Newlyn, was sought by philologists for old Cornish words and technical phrases in

3410-716: The Common Brittonic spoken throughout Britain south of the Firth of Forth during the British Iron Age and Roman period . As a result of westward Anglo-Saxon expansion , the Britons of the southwest were separated from those in modern-day Wales and Cumbria , which Jackson links to the defeat of the Britons at the Battle of Deorham in about 577. The western dialects eventually evolved into modern Welsh and

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3520-707: The Cornwall Area of Outstanding Natural Beauty (AONB). The name Delabole derives from the Cornish language , as do the names of the hamlets of Pengelly and Medrose which comprise today's village. Delabole comes from the Cornish Delyowboll . The name "delyow" is the historic name for a local stream, and the word boll could come from two places. It could be a soft-mutation of the Cornish word poll (pool), however, it could be an incorrect mutation of toll (hole), which should mutate to doll . Therefore,

3630-599: The Netherlands . In 1841 the five quarries were combined to make the Old Delabole Slate Quarry. The Old Delabole Slate Quarry Ltd was liquidated in 1977 by the company's bankers. It was run under receivership by Rio Tinto Zinc until 1999 when a local management team bought it out. In 2005, the majority shareholders bought out the entire share capital, creating a single family ownership, the first time since 1842. In 1910, 500 people were employed at

3740-402: The preferential creditors . Claimants with non-monetary claims against the company may be able to enforce their rights against the company. For example, a party who had a valid contract for the purchase of land against the company may be able to obtain an order for specific performance , and compel the liquidator to transfer title to the land to them, upon tender of the purchase price. After

3850-492: The 'glotticide' of the Cornish language was mainly a result of the Cornish gentry adopting English to dissociate themselves from the reputation for disloyalty and rebellion associated with the Cornish language since the 1497 uprising. By the middle of the 17th century, the language had retreated to Penwith and Kerrier , and transmission of the language to new generations had almost entirely ceased. In his Survey of Cornwall , published in 1602, Richard Carew writes: [M]ost of

3960-621: The 1549 edition of the English Book of Common Prayer as the sole legal form of worship in England, including Cornwall, people in many areas of Cornwall did not speak or understand English. The passing of this Act was one of the causes of the Prayer Book Rebellion (which may also have been influenced by government repression after the failed Cornish rebellion of 1497 ), with "the commoners of Devonshyre and Cornwall" producing

4070-497: The 16th century, resulting in the nasals /nn/ and /mm/ being realised as [ᵈn] and [ᵇm] respectively in stressed syllables, and giving Late Cornish forms such as pedn 'head' (Welsh pen ) and kabm 'crooked' (Welsh cam ). As a revitalised language , the phonology of contemporary spoken Cornish is based on a number of sources, including various reconstructions of the sound system of middle and early modern Cornish based on an analysis of internal evidence such as

4180-448: The 1970s. Criticism of Nance's system, particularly the relationship of spelling to sounds and the phonological basis of Unified Cornish, resulted in rival orthographies appearing by the early 1980s, including Gendal's Modern Cornish , based on Late Cornish native writers and Lhuyd, and Ken George's Kernewek Kemmyn , a mainly morphophonemic orthography based on George's reconstruction of Middle Cornish c.  1500 , which features

4290-496: The 1980s, Ken George published a new system, Kernewek Kemmyn ('Common Cornish'), based on a reconstruction of the phonological system of Middle Cornish, but with an approximately morphophonemic orthography . It was subsequently adopted by the Cornish Language Board and was the written form used by a reported 54.5% of all Cornish language users according to a survey in 2008, but was heavily criticised for

4400-507: The 19th century. It is difficult to state with certainty when Cornish ceased to be spoken, due to the fact that its last speakers were of relatively low social class and that the definition of what constitutes "a living language" is not clear cut. Peter Pool argues that by 1800 nobody was using Cornish as a daily language and no evidence exists of anyone capable of conversing in the language at that date. However, passive speakers , semi-speakers and rememberers , who retain some competence in

4510-518: The 20th century, including the growth in number of speakers. In 2002, Cornish was recognized by the UK government under Part II of the European Charter for Regional or Minority Languages . UNESCO 's Atlas of World Languages classifies Cornish as "critically endangered". UNESCO has said that a previous classification of 'extinct' "does not reflect the current situation for Cornish" and is "no longer accurate". Cornwall Council 's policy

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4620-544: The 9th-century colloquy De raris fabulis were once identified as Old Cornish, but they are more likely Old Welsh, possibly influenced by a Cornish scribe. No single phonological feature distinguishes Cornish from both Welsh and Breton until the beginning of the assibilation of dental stops in Cornish, which is not found before the second half of the eleventh century, and it is not always possible to distinguish Old Cornish, Old Breton, and Old Welsh orthographically. The Cornish language continued to flourish well through

4730-512: The Cornish Language . The publication of this book is often considered to be the point at which the revival movement started. Jenner wrote about the Cornish language in 1905, "one may fairly say that most of what there was of it has been preserved, and that it has been continuously preserved, for there has never been a time when there were not some Cornishmen who knew some Cornish." The revival focused on reconstructing and standardising

4840-898: The Cornish language ceased, and responsibility transferred to Cornwall Council. Until around the middle of the 11th century, Old Cornish scribes used a traditional spelling system shared with Old Breton and Old Welsh, based on the pronunciation of British Latin . By the time of the Vocabularium Cornicum , usually dated to around 1100, Old English spelling conventions, such as the use of thorn (Þ, þ) and eth (Ð, ð) for dental fricatives , and wynn (Ƿ, ƿ) for /w/, had come into use, allowing documents written at this time to be distinguished from Old Welsh, which rarely uses these characters, and Old Breton, which does not use them at all. Old Cornish features include using initial ⟨ch⟩, ⟨c⟩, or ⟨k⟩ for /k/, and, in internal and final position, ⟨p⟩, ⟨t⟩, ⟨c⟩, ⟨b⟩, ⟨d⟩, and ⟨g⟩ are generally used for

4950-438: The Cornish orthography within them. Around 1700, Edward Lhuyd visited Cornwall, introducing his own partly phonetic orthography that he used in his Archaeologia Britannica , which was adopted by some local writers, leading to the use of some Lhuydian features such as the use of circumflexes to denote long vowels, ⟨k⟩ before front vowels, word-final ⟨i⟩, and the use of ⟨dh⟩ to represent the voiced dental fricative /ð/. After

5060-584: The Cornish-speaking area was largely coterminous with modern-day Cornwall , after the Saxons had taken over Devon in their south-westward advance, which probably was facilitated by a second migration wave to Brittany that resulted in the partial depopulation of Devon. The earliest written record of the Cornish language comes from this period: a 9th-century gloss in a Latin manuscript of De Consolatione Philosophiae by Boethius , which used

5170-513: The Cornishmen should be offended by holding the service in English, when they had before held it in Latin , which even fewer of them could understand. Anthony Fletcher points out that this rebellion was primarily motivated by religious and economic, rather than linguistic, concerns. The rebellion prompted a heavy-handed response from the government, and 5,500 people died during the fighting and

5280-560: The Middle Cornish ( Kernewek Kres ) period (1200–1600), reaching a peak of about 39,000 speakers in the 13th century, after which the number started to decline. This period provided the bulk of traditional Cornish literature , and was used to reconstruct the language during its revival. Most important is the Ordinalia , a cycle of three mystery plays, Origo Mundi , Passio Christi and Resurrexio Domini . Together these provide about 8,734 lines of text. The three plays exhibit

5390-562: The South West Regional Development Agency. Delabole Quarry is one of the largest slate quarries in England and has been operated continuously from the 15th-century making it the oldest working slate quarry in England. Indeed, it is reputed that slate has been quarried here since the reign of King Stephen . In the reign of Elizabeth I the five quarries on the site of the now larger pit assumed considerable importance delivering slate to Brittany and

5500-462: The application, the court may either dismiss the petition or make the order for winding-up. The court may dismiss the application if the petitioner unreasonably refrains from an alternative course of action. The court may appoint an official receiver, and one or more liquidators , and has general powers to enable rights and liabilities of claimants and contributories to be settled. Separate meetings of creditors and contributories may decide to nominate

5610-479: The authorities came to associate it with sedition and "backwardness". This proved to be one of the reasons why the Book of Common Prayer was never translated into Cornish (unlike Welsh ), as proposals to do so were suppressed in the rebellion's aftermath. The failure to translate the Book of Common Prayer into Cornish led to the language's rapid decline during the 16th and 17th centuries. Peter Berresford Ellis cites

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5720-454: The base words penn (head or end) and kelli (grove). As with many words in Cornish, when a preposition is added the initial letter is mutated . Therefore, kelli would become an gelli (the grove), giving the meaning 'end of the grove'. The name Medrose is also a descriptive name coming from medhros meaning 'middle of the heath'. The local names "Deli" (grid ref. SX 079,840), "Delinuth" and "Delamere" are also related to "delyow" which has

5830-409: The basis of revived Cornish ( Kernewek Dasserghys ) for most of the 20th century. During the 1970s, criticism of Nance's system, including the inconsistent orthography and unpredictable correspondence between spelling and pronunciation, as well as on other grounds such as the archaic basis of Unified and a lack of emphasis on the spoken language, resulted in the creation of several rival systems. In

5940-483: The beginning of the Celtic Revival in the late 19th century, provided the groundwork for a Cornish language revival movement. Notwithstanding the uncertainty over who was the last speaker of Cornish, researchers have posited the following numbers for the prevalence of the language between 1050 and 1800. In 1904, the Celtic language scholar and Cornish cultural activist Henry Jenner published A Handbook of

6050-617: The body, including lof 'hand' and dans 'tooth'. Inherited adjectives with an Indo-European etymology include newyth 'new', ledan 'broad, wide', rud 'red', hen 'old', iouenc 'young', and byw 'alive, living'. Several Celtic or Brittonic words cannot be reconstructed to Proto-Indo-European, and are suggested to have been borrowed from unknown substrate language(s) at an early stage, such as Proto-Celtic or Proto-Brittonic. Proposed examples in Cornish include coruf 'beer' and broch 'badger'. Other words in Cornish inherited direct from Proto-Celtic include

6160-473: The church was built to the design of the architects Hine & Odgers (the parish church is at St Teath ). The Methodist Chapel is about twenty years older and has a curious 'Italianate' porch. The village has a primary school and secondary education is provided at Sir James Smith's School , Camelford , about three miles away. Delabole is renowned for its annual carnival, one of the biggest in Cornwall. It

6270-464: The company's affairs, the liquidator must call a final meeting of the members (if it is a members' voluntary winding-up), creditors (if it is a compulsory winding-up) or both (if it is a creditors' voluntary winding-up). The liquidator is then usually required to send final accounts to the Registrar and to notify the court. The company is then dissolved. However, in common jurisdictions, the court has

6380-440: The company's file remains inactive, in due course, the registrar will strike the company off the register. Under the corporate insolvency laws of a number of common law jurisdictions, where a company has been engaged in misconduct or where the assets of the company are thought to be in jeopardy, it is sometimes possible to put a company into provisional liquidation , whereby a liquidator is appointed on an interim basis to safeguard

6490-399: The court for an order of compulsory liquidation also vary between jurisdictions , but normally include: In practice, the vast majority of compulsory winding-up applications are made under one of the last two grounds. An order will not generally be made if the purpose of the application is to enforce payment of a debt which is bona fide disputed. A "just and equitable" winding-up enables

6600-557: The creation of Unified Cornish Revised, a modified version of Nance's orthography, featuring: an additional phoneme not distinguished by Nance, "ö in German schön ", represented in the UCR orthography by ⟨ue⟩; replacement of ⟨y⟩ with ⟨e⟩ in many words; internal ⟨h⟩ rather than ⟨gh⟩; and use of final ⟨b⟩, ⟨g⟩, and ⟨dh⟩ in stressed monosyllables. A Standard Written Form , intended as a compromise orthography for official and educational purposes,

6710-470: The creditors). The term "liquidation" is also sometimes used informally to describe a company seeking to divest of some of its assets. For instance, a retail chain may wish to close some of its stores. For efficiency's sake, it will often sell these at a discount to a company specializing in real estate liquidation instead of becoming involved in an area it may lack sufficient expertise in to operate with maximum profitability. A company may also operate in

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6820-560: The culture of Cornwall. Examples include atal 'mine waste' and beetia 'to mend fishing nets'. Foogan and hogan are different types of pastries. Troyl is a 'traditional Cornish dance get-together' and Furry is a specific kind of ceremonial dance that takes place in Cornwall. Certain Cornish words may have several translation equivalents in English, so for instance lyver may be translated into English as either 'book' or 'volume' and dorn can mean either 'hand' or 'fist'. As in other Celtic languages, Cornish lacks

6930-504: The dental fricatives /θ/ and /ð/, a usage which is unique to Middle Cornish and is never found in Middle English. Middle Cornish scribes tend to use ⟨c⟩ for /k/ before back vowels, and ⟨k⟩ for /k/ before front vowels, though this is not always true, and this rule is less consistent in certain texts. Middle Cornish scribes almost universally use ⟨wh⟩ to represent /ʍ/ (or /hw/), as in Middle English. Middle Cornish, especially towards

7040-435: The early 20th century. Cornish language Cornish ( Standard Written Form : Kernewek or Kernowek , pronounced [kəɾˈnuːək] ) is a Southwestern Brittonic language of the Celtic language family . Along with Welsh and Breton , Cornish is descended from the Common Brittonic language spoken throughout much of Great Britain before the English language came to dominate. For centuries, until it

7150-431: The end of this period, tends to use orthographic ⟨g⟩ and ⟨b⟩ in word-final position in stressed monosyllables, and ⟨k⟩ and ⟨p⟩ in word-final position in unstressed final syllables, to represent the reflexes of late Brittonic /ɡ/ and /b/, respectively. Written sources from this period are often spelled following English spelling conventions since many of the writers of the time had not been exposed to Middle Cornish texts or

7260-436: The evidence of this rhyme, of what there was to lose by neglecting John Davey." The search for the last speaker is hampered by a lack of transcriptions or audio recordings, so that it is impossible to tell from this distance whether the language these people were reported to be speaking was Cornish, or English with a heavy Cornish substratum , nor what their level of fluency was. Nevertheless, this academic interest, along with

7370-475: The existence of multiple orthographies was unsustainable with regards to using the language in education and public life, as none had achieved a wide consensus. A process of unification was set about which resulted in the creation of the public-body Cornish Language Partnership in 2005 and agreement on a Standard Written Form in 2008. In 2010 a new milestone was reached when UNESCO altered its classification of Cornish, stating that its previous label of "extinct"

7480-399: The first commercial wind farm in the UK. The Gaia Energy Centre opened on the wind farm site in 2001 as a tourist attraction. It cost £5m and was intended to attract 150,000 visitors a year. It closed after three years of opening when it only achieved one tenth of the required visitor numbers. Most of the funding for the centre came from Europe, with £300,000 grants from Objective One and SWDRA,

7590-407: The grounds to subject the strict legal rights of the shareholders to equitable considerations. It can take account of personal relationships of mutual trust and confidence in small parties, particularly, for example, where there is a breach of an understanding that all of the members may participate in the business, or of an implied obligation to participate in management. An order might be made where

7700-400: The individualised nature of language take-up. Nevertheless, there is recognition that the number of Cornish speakers is growing. From before the 1980s to the end of the 20th century there was a sixfold increase in the number of speakers to around 300. One figure for the number of people who know a few basic words, such as knowing that "Kernow" means "Cornwall", was 300,000; the same survey gave

7810-402: The inhabitants can speak no word of Cornish, but very few are ignorant of the English; and yet some so affect their own, as to a stranger they will not speak it; for if meeting them by chance, you inquire the way, or any such matter, your answer shall be, " Meea navidna caw zasawzneck ," "I [will] speak no Saxonage." The Late Cornish ( Kernewek Diwedhes ) period from 1600 to about 1800 has

7920-957: The language are the initial consonant mutations , the verb–subject–object word order, inflected prepositions , fronting of emphasised syntactic elements and the use of two different forms for 'to be'. Cornish has initial consonant mutation : The first sound of a Cornish word may change according to grammatical context. As in Breton, there are four types of mutation in Cornish (compared with three in Welsh , two in Irish and Manx and one in Scottish Gaelic ). These changes apply to only certain letters (sounds) in particular grammatical contexts, some of which are given below: Cornish has no indefinite article . Porth can either mean 'harbour' or 'a harbour'. In certain contexts, unn can be used, with

8030-427: The language as extinct was no longer accurate. The language has a growing number of second-language speakers, and a very small number of families now raise children to speak revived Cornish as a first language . Cornish is currently recognised under the European Charter for Regional or Minority Languages , and the language is often described as an important part of Cornish identity, culture and heritage. Since

8140-407: The language despite not being fluent nor using the language in daily life, generally survive even longer. The traditional view that Dolly Pentreath (1692–1777) was the last native speaker of Cornish has been challenged, and in the 18th and 19th centuries there was academic interest in the language and in attempting to find the last speaker of Cornish. It has been suggested that, whereas Pentreath

8250-443: The language persisting into the 19th century. Cornish became extinct as a living community language in Cornwall by the end of the 18th century , although knowledge of Cornish, including speaking ability to a certain extent, persisted within some families and individuals. A revival started in the early 20th century, and in 2010 UNESCO reclassified the language as critically endangered , stating that its former classification of

8360-580: The language regularly, with 5,000 people having a basic conversational ability in the language. A report on the 2011 Census published in 2013 by the Office for National Statistics placed the number of speakers at somewhere between 325 and 625. In 2017 the ONS released data based on the 2011 Census that placed the number of speakers at 557 people in England and Wales who declared Cornish to be their main language, 464 of whom lived in Cornwall. The 2021 census listed

8470-438: The language, including coining new words for modern concepts, and creating educational material in order to teach Cornish to others. In 1929 Robert Morton Nance published his Unified Cornish ( Kernewek Unys ) system, based on the Middle Cornish literature while extending the attested vocabulary with neologisms and forms based on Celtic roots also found in Breton and Welsh, publishing a dictionary in 1938. Nance's work became

8580-446: The liquidation will proceed as a members' voluntary liquidation (MVL). In that case, the general meeting will appoint the liquidator(s). If not, the liquidation will proceed as a creditors' voluntary liquidation, and a meeting of creditors will be called, to which the directors must report on the company's affairs. Where a voluntary liquidation proceeds as a creditors' voluntary liquidation, a liquidation committee may be appointed. Where

8690-407: The liquidator may be able to bring an action against errant directors or shadow directors for either wrongful trading or fraudulent trading . The liquidator may also have to determine whether any payments made by the company or transactions entered into may be voidable as a transaction at an undervalue or an unfair preference . The main purpose of a liquidation where the company is insolvent

8800-406: The majority shareholders deprive the minority of their right to appoint and remove their own director. Once liquidation commences (which depends upon applicable law, but will generally be when the petition was originally presented, and not when the court makes the order), dispositions of the company's generally void , and litigation involving the company is generally restrained. Upon hearing

8910-581: The manor was 10 shillings though it had formerly been worth 30 shillings. Until 1 April 2021 the village formed part of the civil parish of St Teath , but it was separated into its own parish in time for the election of the first Delabole Parish Council in May 2021. The parish also covers the hamlets of Treligga and Westdowns. Delabole was the birthplace of the Cornwall Air Ambulance . Businesses include Delabole Quarry and Delabole wind farm ,

9020-511: The meaning "place of leaves" according to Craig Weatherhill . Delinuth and Delamere mean "new Deli" and "great Deli" respectively. The manor of Delabole (Deliou) was recorded in the Domesday Book (1086) when it was held by Roger from Robert, Count of Mortain . There was one hide of land and land for 4 ploughs. There were 1 plough, 1 serf, 1 villein, 3 smallholders, 1 acre of meadow, 40 acres of pasture, 5 cattle and 25 sheep. The value of

9130-436: The meaning 'a certain, a particular', e.g. unn porth 'a certain harbour'. There is, however, a definite article an 'the', which is used for all nouns regardless of their gender or number, e.g. an porth 'the harbour'. Cornish nouns belong to one of two grammatical genders , masculine and feminine, but are not inflected for case . Nouns may be singular or plural. Plurals can be formed in various ways, depending on

9240-400: The meaning could be extracted as 'pool on the delyow stream' or 'pit by the delyow stream'. As the name originally designated the quarry, either name would make sense, given the collection of water at the bottom of the quarry or the crater created. The names Pengelly and Medrose also come from the Cornish language. The original Cornish name of Pengelly is Penn-an-gelli . This construction uses

9350-401: The members of a company resolve to voluntarily wind up its affairs and dissolve. Voluntary liquidation begins when the company passes the resolution, and the company will generally cease to carry on business at that time (if it has not done so already). A creditors’ voluntary liquidation (CVL) is a process designed to allow an insolvent company to close voluntarily. The decision to liquidate

9460-535: The noun: Liquidation Liquidation may either be compulsory (sometimes referred to as a creditors' liquidation or receivership following bankruptcy , which may result in the court creating a "liquidation trust"; or sometimes a court can mandate the appointment of a liquidator e.g. wind-up order in Australia) or voluntary (sometimes referred to as a shareholders' liquidation or members' liquidation , although some voluntary liquidations are controlled by

9570-465: The now extinct Cumbric , while Southwestern Brittonic developed into Cornish and Breton, the latter as a result of emigration to parts of the continent, known as Brittany over the following centuries. The area controlled by the southwestern Britons was progressively reduced by the expansion of Wessex over the next few centuries. During the Old Cornish ( Kernewek Koth ) period (800–1200),

9680-565: The number of Cornish speakers at 563. A study that appeared in 2018 established the number of people in Cornwall with at least minimal skills in Cornish, such as the use of some words and phrases, to be more than 3,000, including around 500 estimated to be fluent. The Institute of Cornish Studies at the University of Exeter is working with the Cornish Language Partnership to study the Cornish language revival of

9790-410: The number of people able to have simple conversations as 3,000. The Cornish Language Strategy project commissioned research to provide quantitative and qualitative evidence for the number of Cornish speakers: due to the success of the revival project it was estimated that 2,000 people were fluent (surveyed in spring 2008), an increase from the estimated 300 people who spoke Cornish fluently suggested in

9900-415: The orthography and rhyme used in the historical texts, comparison with the other Brittonic languages Breton and Welsh, and the work of the linguist Edward Lhuyd , who visited Cornwall in 1700 and recorded the language in a partly phonetic orthography. Cornish is a Celtic language, and the majority of its vocabulary, when usage frequency is taken into account, at every documented stage of its history

10010-835: The other Brittonic languages. The first sound change to distinguish Cornish from both Breton and Welsh, the assibilation of the dental stops /t/ and /d/ in medial and final position, had begun by the time of the Vocabularium Cornicum , c.  1100 or earlier. This change, and the subsequent, or perhaps dialectical, palatalization (or occasional rhotacization in a few words) of these sounds, results in orthographic forms such as Middle Cornish tas 'father', Late Cornish tâz (Welsh tad ), Middle Cornish cresy 'believe', Late Cornish cregy (Welsh credu ), and Middle Cornish gasa 'leave', Late Cornish gara (Welsh gadael ). A further characteristic sound change, pre-occlusion , occurred during

10120-413: The phonemes /b/, /d/, /ɡ/, /β/, /ð/, and /ɣ/ respectively, meaning that the results of Brittonic lenition are not usually apparent from the orthography at this time. Middle Cornish orthography has a significant level of variation, and shows influence from Middle English spelling practices. Yogh (Ȝ ȝ) is used in certain Middle Cornish texts, where it is used to represent a variety of sounds, including

10230-402: The position of the company pending the hearing of the full winding-up petition. The duty of the provisional liquidator is to safeguard the assets of the company and maintain the status quo pending the hearing of the petition; the provisional liquidator does not assess claims against the company or try to distribute the company's assets to creditors. In the UK, many companies in debt decide it

10340-447: The publication of Jenner's Handbook of the Cornish Language , the earliest revivalists used Jenner's orthography, which was influenced by Lhuyd's system. This system was abandoned following the development by Nance of a "unified spelling", later known as Unified Cornish , a system based on a standardization of the orthography of the early Middle Cornish texts. Nance's system was used by almost all Revived Cornish speakers and writers until

10450-484: The quarry but this has since been reduced to 80, the decline due to the availability of cheaper roofing materials e.g. Welsh slate or prefabricated tiles. In 2007, only five skilled men worked in the pit and the total workforce was no more than 40. Delabole Quarry was once the deepest man-made pit in the world, but this is no longer the case due to massive open cast mines and quarries in America and Australia. The quarry

10560-494: The quarry, are shown on the earliest one-inch Ordnance Survey map of 1813. When the North Cornwall Railway arrived, the station was named Delabole after the quarry, and the three hamlets were absorbed into Delabole. It is said to be the third highest village in Cornwall. Treligga military airfield and HMS Vulture II, an aerial bombing and gunnery range, were situated west of the village. Delabole lies within

10670-473: The rebellion's aftermath. Government officials then directed troops under the command of Sir Anthony Kingston to carry out pacification operations throughout the West Country. Kingston subsequently ordered the executions of numerous individuals suspected of involvement with the rebellion as part of the post-rebellion reprisals. The rebellion eventually proved a turning-point for the Cornish language, as

10780-508: The reign of Henry VIII, an account was given by Andrew Boorde in his 1542 Boke of the Introduction of Knowledge . He states, " In Cornwall is two speches, the one is naughty Englysshe, and the other is Cornysshe speche. And there be many men and women the which cannot speake one worde of Englysshe, but all Cornyshe. " When Parliament passed the Act of Uniformity 1549 , which established

10890-409: The removal of all assets which are subject to retention of title arrangements, fixed security, or are otherwise subject to proprietary claims of others, the liquidator will pay the claims against the company's assets. Generally, the priority of claims on the company's assets will be determined in the following order: Unclaimed assets will usually vest in the state as bona vacantia . Having wound-up

11000-486: The revival of the language, some Cornish textbooks and works of literature have been published, and an increasing number of people are studying the language. Recent developments include Cornish music , independent films , and children's books. A small number of people in Cornwall have been brought up to be bilingual native speakers, and the language is taught in schools and appears on street nameplates. The first Cornish-language day care opened in 2010. Cornish

11110-503: The same language, claiming that "Middle Cornish is without doubt closer to Breton as a whole than the modern Breton dialect of Quiberon [ Kiberen ] is to that of Saint-Pol-de-Léon [ Kastell-Paol ]." Also, Kenneth Jackson argued that it is almost certain that Cornish and Breton would have been mutually intelligible as long as Cornish was a living language, and that Cornish and Breton are especially closely related to each other and less closely related to Welsh. Cornish evolved from

11220-585: The words ud rocashaas . The phrase may mean "it [the mind] hated the gloomy places", or alternatively, as Andrew Breeze suggests, "she hated the land". Other sources from this period include the Saints' List , a list of almost fifty Cornish saints, the Bodmin manumissions , which is a list of manumittors and slaves, the latter with mostly Cornish names, and, more substantially, a Latin-Cornish glossary (the Vocabularium Cornicum or Cottonian Vocabulary),

11330-537: The years 1550–1650 as a century of immense damage for the language, and its decline can be traced to this period. In 1680 William Scawen wrote an essay describing 16 reasons for the decline of Cornish, among them the lack of a distinctive Cornish alphabet , the loss of contact between Cornwall and Brittany , the cessation of the miracle plays, loss of records in the Civil War, lack of a Cornish Bible and immigration to Cornwall. Mark Stoyle , however, has argued that

11440-534: Was connected to a narrow gauge railway worked by steam and diesel locomotives to move the slate: this is thought to have begun before 1834 and continued in use until after 1987. The North Cornwall Railway provided a freight service from Delabole between 1893 and 1964 (passenger services ended in 1966). The foundation stone for the Anglican Church of St John was laid on the Feast of St Bartholomew in 1868;

11550-708: Was introduced in 2008, although a number of previous orthographic systems remain in use and, in response to the publication of the SWF, another new orthography, Kernowek Standard , was created, mainly by Nicholas Williams and Michael Everson, which is proposed as an amended version of the Standard Written Form. The phonological system of Old Cornish, inherited from Proto-Southwestern Brittonic and originally differing little from Old Breton and Old Welsh, underwent various changes during its Middle and Late phases, eventually resulting in several characteristics not found in

11660-472: Was no longer accurate. Speakers of Cornish reside primarily in Cornwall , which has a population of 563,600 (2017 estimate). There are also some speakers living outside Cornwall, particularly in the countries of the Cornish diaspora , as well as in other Celtic nations . Estimates of the number of Cornish speakers vary according to the definition of a speaker, and is difficult to determine accurately due to

11770-567: Was probably the last monolingual speaker, the last native speaker may have been John Davey of Zennor, who died in 1891. However, although it is clear Davey possessed some traditional knowledge in addition to having read books on Cornish, accounts differ of his competence in the language. Some contemporaries stated he was able to converse on certain topics in Cornish whereas others affirmed they had never heard him claim to be able to do so. Robert Morton Nance , who reworked and translated Davey's Cranken Rhyme, remarked, "There can be no doubt, after

11880-403: Was probably the last prose written in the traditional language. In his letter, he describes the sociolinguistics of the Cornish language at the time, stating that there are no more than four or five old people in his village who can still speak Cornish, concluding with the remark that Cornish is no longer known by young people. However, the last recorded traditional Cornish literature may have been

11990-413: Was pushed westwards by English, it was the main language of Cornwall , maintaining close links with its sister language Breton, with which it was mutually intelligible , perhaps even as long as Cornish continued to be spoken as a vernacular. Cornish continued to function as a common community language in parts of Cornwall until the mid 18th century, and there is some evidence for traditional speakers of

12100-710: Was revived in 2001 after a break of nearly forty years. The week of events takes place in July each year. The village has a King George V Playing Field and until the 1950s there was also a cinema: the Regal. Delabole United AFC (nicknamed the Slaters) is an association football team who play in the Duchy League . There were Cornish wrestling tournaments, for prizes, held at the Commercial Hotel and at Medrose in

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