Inspired by Ronald Coase's "The Nature of the Firm," and "The Problem of Social Cost" which introduce the concept of transaction costs to explain the nature and limits of firms, Two By Foresight's Lighthouse serves as a guiding light for storm-troubled ships lost at sea and reminds us the goal of turnaround is to reduce and rationalize corporate recovery transactions costs. Ronald Coase was awarded the Nobel Peace Prize in 1991.