Bankruptcy is an opportunity for a company (or individual) to make a fresh start.

WSJ: Economists Have Abandoned Principle

Gloucester number eight Gareth Delve is also named in the squad and is hoping to make a fresh start to his Wales career.

BBC: Williams makes shock Wales return

"For seven months I have fulfilled my customers' orders and made them happy, " he says, adding that he's trying to make a fresh start.

FORBES: Magazine Article

Mr Blunkett told his audience that, frankly, he had been wrong in trying to drive through important reforms too quickly and, rather than pick a fight, he wanted to make a fresh start in building trust.

ECONOMIST: Bagehot

Since then England have played just one friendly, a 2-1 win over Hungary, and they will be keen to make a fresh start when they return to competitive action in Friday's game against Bulgaria at Wembley.

BBC: Fabio Capello undaunted by England Euro 2012 pressure

While he wants the BBC to make a fresh start and look to the future, Lord Hall also knows that the reverberations from Savile will continue for a while longer and that there are lessons still to be learned, both cultural and managerial.

BBC: Tony Hall's challenges as BBC director general

Joan Lawrence said she wants detectives to make a "fresh start" and "go right back to the beginning".

BBC: Claudia Lawrence

He said 2013 was an opportunity for ministers to make a "fresh start".

BBC: Carwyn Jones Christmas message: 'We stood together'

It also announced on Friday that its three top executives are to stand down to make way for a fresh start - chairman and chief executive officer Yoichiro Okazaki, vice chairman Koji Furukawa and president and chief operating officer Hideyasu Tagaya are all to leave.

BBC: NEWS | Business | Mitsubishi seeks $5.2bn bail out