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628,680 نتائج ل "Administrative expenses"
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[...]it is within the scope of estate property under § 541(a)(1). A DIP may also sell property of the estate under § 363(b), which does not require that the purchaser of estate property \"also be a representative of the estate, only that the [DIP] give notice and hold a hearing.\" [...]the court held that not only arc preference claims property of the bankruptcy estate that may be sold, \"the purchasers of preference claims have standing to pursue them. Dec. 13, 2023) (as matter of first impression, bankruptcy court concluded that corporation in pending chapter 7 case was still \"affiliate\" of its owner for purposes of determining owner's subchapter V eligibility under § 1182; as threshold issue, bankruptcy court adopted majority position and concluded that debtor bears burden of proof on eligibility under subchapter V; turning to eligibility, debtor did not dispute that he was owner of \"voting securities\" in liquidating entities prior to filing of entities' chapter 7 cases more than five years ago and thus was affiliated with those entities; however, relying on definition of \"voting securities\" adopted by Securities and Exchange Commission in Code of Federal Regulations, debtor argued that he ceased being \"affiliate\" upon chapter 7 trustees' appointments over liquidating entities' estates because he lost all meaningful voting power and control such that he no longer owned \"voting securities\"; bankruptcy court rejected this contention, reasoning that plain language of § 1182(l)(B)(i) includes debtors under all of title 11, not just debtors in non-chapter 7 cases or non-trustee cases; bankruptcy court reasoned that if Congress had intended to exclude all chapter 7 debtors from subchapter V eligibility analysis, it would not do so by using broad umbrella of \"title 11\" on face of § 1182, only to bury real intention to exclude chapter 7 debtors through novel interpretation of term \"affiliate\"; further, bankruptcy court rejected notion that appointment of chapter 7 trustee renders owner's voting power meaningless, as debtor offered no authority suggesting that owner is not permitted to elect directors of chapter 7 debtor; finally, bankruptcy court expressed concern that adopting debtor's definition of \"affiliate\" would open \"Pandora's box\" due to other Bankruptcy Code sections, Bankruptcy Rules and venue statutes all implicating term \"affiliate\"); * In re Montenegro, - B .R. -, 2023 WL 8655441 (Bankr. Jan. 22, 2024) (trust established for primary benefit of trustor's daughter, whose main asset was $13 million luxury home in which daughter resided, was not a \"business trust\" for purposes of 11 U.S.C. § 101(9)(A)(v) and therefore was not \"person\" eligible to be debtor in bankruptcy proceeding; debtor had burden of proving eligibility to file bankruptcy petition; whether trust qualified as business trust was governed exclusively by federal law principles of statutory interpretation; proper test for whether trust qualifies as business trust is based on U.S. Supreme Court's holdings in Hecht v. Malley, 265 U.S. 144 (1924), and Morrissey v. Comm'r of Internal Revenue, 296 U.S. 344 (1935), which consider whether (1) trust was both created and maintained for a business purpose; (2) title to property is held by trustees; (3) trust has centralized management; (4) continuity of trust is unaffected by death of beneficiaries; (5) interests in trust are transferable; and (6) trust has limited liability); and * In re LaMonda, 2024 WL 413419, - В .R. -
Unplugging the Pipeline — A Call for Term Limits in Academic Medicine
Several explanations have been proposed for the “leaky pipeline” of women and underrepresented minorities in academic medicine. One factor that has yet to garner attention is the lack of term limits for senior leaders, whose numbers remain disproportionately white and male.
Administrative-Expense Payments: A Sure Thing, or a Vague Hope?
The requirements for obtaining the payment of administrative expenses and other strategies for maximizing prospects for payment are discussed herein, including a recent subchapter V case in which a court conditionally approved a novel safeguard based on the trustee's ability to seek the use of assets outside of the ordinary course of business.3 There Are Few Parameters for Filing, Allowance or Payment of Administrative-Expense Requests The allowance and payment of administrative expenses is governed by § 503 of the Bankruptcy Code. Section 503 (a) provides that a party may file a request for payment of an administrative expense,4 while § 503 (b) addresses the allowance of administrative expenses and lists nine types of administrative expenses.5 The policy focus of § 503 is the prevention of unjust enrichment of the estate, and to encourage creditors and vendors to do business with the debtor.6 The importance of § 503 is derived from § 507 (\"Priorities\"), which gives administrative expenses a second administrative priority behind domestic support obligations.7 The Code and Federal Rules of Bankruptcy Procedure are silent on the procedure for filing an administrative-expense request. Courts have considerable discretion in determining the timing for payment of an administrative expense.13 When exercising this discretion, courts often consider prejudice to the debtor, hardship to the claimant and potential detriment to other creditors.14 In In re Global Home Products LLC, the court applied these factors to a creditor's request for immediate payment of its administrative-expense claim. The court advised the subchapter V trustee that the requested deposit would be established (but for all administrative creditors) if no timely objections to a properly served motion were raised.22 The Roe court determined that the subchapter V trustee held concurrent authority with the debtor to use the trustee's rights and powers as necessary for the trustee to fulfill its duties under § 1183, including the trustee's duty under § 1183 (b)(4) to \"ensure that the debtor commences making timely payments required by a plan confirmed under\" subchapter V.23 This novel approach to approving the trustee's request for a deposit to be held for administrative claims could provide guardrails for subchapter V administrative creditors and be useful for early avoidance of insolvent subchapter V cases.
Selling, general, and administrative expense (SGA)-based metrics in marketing: conceptual and measurement challenges
Many studies use variables from the Compustat database to measure various marketing constructs, yet no clear guidelines detail which metrics correspond with which constructs. Justifications rest mainly on the ready availability of easy-to-use measures that seem related to a particular construct. As a result, various metrics have been utilized to capture the same construct, and the same metric—such as selling, general, and administrative expenses (SGA)—has been applied to capture vastly different constructs. But using SGA inappropriately can lead to biased estimates, questionable support for the hypotheses, and potentially misleading implications for research and practice. To test the validity of SGA for multiple relevant marketing and sales constructs, this study gathers data on benchmark variables from alternative data sources and applies a multitrait-multimethod (MTMM) approach. Results show that, in general, SGA has been applied too liberally in marketing contexts; SGA is an appropriate operationalization only for some constructs. This article provides guidelines for the proper conceptualization and operationalization of marketing constructs.
Financial Planning at Small Construction Enterprises at the Formation Stage
Planning is the most important function of management as it is the stage of planning when the main targets of the enterprise are determined and the assessment of the resources necessary for the targets implementation is made. The enterprise within its activities needs different types of resources, however the most important type of resources are financial resources as the availability of other types of resources as well as the opportunity to receive them always depends on the of financial opportunities. Planning of financial resources, determination of their optimum structure, the search of their sources is the most important task of financial management system and financial planning at the enterprise. Financial planning can be carried out with the use of various instruments, the most popular of which is the budgeting system. The advantage of budgeting is the absence of any strict established and fixed rules of planning and accounting as well as the opportunity to regulate forms and to determine indicators for the specific enterprise depending on its requirements. In this article the main features of the construction enterprises which influence the course and features of financial planning are considered. Also the requirements to the budgeting system imposed by the small construction enterprises at a stage of their formation to which, first of all, limitation of funds for planning and conducting the budget accounting belongs are considered in details. The integrated structure of budgets differing in the minimum set of the budget forms is offered as the decision. Some approximate forms of budgets are also developed and presented, however they can be adjusted depending on desire and requirements of the specific enterprise.
National Costs Of The Medical Liability System
Concerns about reducing the rate of growth of health expenditures have reignited interest in medical liability reforms and their potential to save money by reducing the practice of defensive medicine. It is not easy to estimate the costs of the medical liability system, however. This article identifies the various components of liability system costs, generates national estimates for each component, and discusses the level of evidence available to support the estimates. Overall annual medical liability system costs, including defensive medicine, are estimated to be $55.6 billion in 2008 dollars, or 2.4 percent of total health care spending. [PUBLICATION ABSTRACT]
Drug Design-Past, Present, Future
Drug design is a complex pharmaceutical science with a long history. Many achievements have been made in the field of drug design since the end of 19th century, when Emil Fisher suggested that the drug-receptor interaction resembles the key and lock interplay. Gradually, drug design has been transformed into a coherent and well-organized science with a solid theoretical background and practical applications. Now, drug design is the most advanced approach for drug discovery. It utilizes the innovations in science and technology and includes them in its wide-ranging arsenal of methods and tools in order to achieve the main goal: discovery of effective, specific, non-toxic, safe and well-tolerated drugs. Drug design is one of the most intensively developing modern sciences and its progress is accelerated by the implication of artificial intelligence. The present review aims to capture some of the most important milestones in the development of drug design, to outline some of the most used current methods and to sketch the future perspective according to the author's point of view. Without pretending to cover fully the wide range of drug design topics, the review introduces the reader to the content of Special Issue \"Drug Design-Science and Practice\".
The impact of Logistics 4.0 on corporate sustainability: a performance assessment of automated warehouse operations
PurposeThe purpose of this study is to gain a better understanding of the impacts of Logistics 4.0 initiatives (focusing on automated warehousing systems) on the economic, environmental and social dimensions of firms' sustainability performance. To achieve this objective, a new framework for the assessment of sustainable warehousing in the 4.0 era is developed.Design/methodology/approachThe framework, developed via the item-objective congruence index, Q-sort method and interviews with experts, is employed to assess performance changes through management interviews in two warehousing companies after the implementation of automation technologies.FindingsMost aspects of both companies' sustainability performance are considerably improved (e.g. productivity, accuracy, air emission, worker safety and supply chain visibility); however, the outcome for some criteria might be worsened or improved depending on each company's solutions and strategies (e.g. increasing electricity bills, maintenance costs and job losses).Practical implicationsThe findings provide insight into the effective implementation of warehousing technologies. The proposed framework is also a valid and reliable instrument for sustainability assessment for warehousing operators, which companies can utilise for self-assessment.Originality/valueThis paper contributes to establishing a body of literature that explores the previously unclarified effects of Logistics 4.0 on firms' sustainability performance. The proposed framework, which captures critical concerns of corporate sustainability and technological adaptation, is also the first of its kind for warehouse performance assessment.
Size, Democracy, and the Economic Costs of Running the Political System
The search for the optimal size of political systems is one of the most enduring in political thought. Given the validity of arguments for and against small units, one might expect variation in rearrangements of unit sizes. However, the reform trend is uniform: units, often at the local level, are amalgamated to harvest scale effects. The purpose of this article is to evaluate the argument on economies of scale in the economic costs of running political systems. Our testing ground is a recent Danish reform. It allows us to avoid endogeneity problems often facing researchers of size reforms. The reform was directed by the central government and constitutes an exogenous shock to 239 municipalities, whereas 32 municipalities were left untouched. We thus have a quasi-experiment with pre- and posttreatment observations for both an experiment and a control group. Our findings show that scale effects, measured as administrative costs per inhabitant, are considerable.
Latent but not absent: The 'long tail' nature of rural special education and its dynamic correction mechanism
The 'long tail' nature of rural special education (RSE) suggests that it simultaneously possesses the private nature of discreteness and the public nature of externalities, which can easily cause provision insufficiency. However, this mismatch may have a dynamic intertemporal correction mechanism impacted by different expenditures of supply sectors (governments and other social sectors). This paper uses different models and data from 30 provinces in China from 2003-2014 to analyze this dynamic correction mechanism. This research finds that different kinds of expenditures from different suppliers have divergent effects on this correction. Capital expenses (especially infrastructure construction) have significantly positive effects on the correction, but administrative expenses have significant dual effects on the correction. These effects may be caused by the various governance efficiencies and motivations of all stakeholders in RSE. This paper concludes that we should pay more attention to the accurate recognition and effective satisfaction of RSE affected by the governance efficiency and motivation of different suppliers to achieve this dynamic correction.