Chapter 7 and Chapter 11 Bankruptcy Factors

In light of the Financial Accounting Standards Board’s August 2014 Accounting Standard Update on management Going Concern Statements, research using financial ratios to predict bankruptcy is more relevant than ever. Even though numerous research articles examine factors that predict bankruptcy, few make the distinction between the factors that affect Chapter 7 versus Chapter 11 bankruptcy. This work examines the factors that affect these two bankruptcy types (7 and 11) using the Securities and Exchange Commission data on 425 firms that filed for Chapter 7 or Chapter 11 bankruptcy. We tested our data using t-test, ordinary least squares (OLS), and logistic regression. Our results indicate that the asset turnover ratio and going concern statement are significant predictors of Chapter 7 versus Chapter 11 bankruptcy. We note the implications for auditors, corporate management, corporate creditors and investors, and the Financial Accounting Standards Board

Counseling Approaches - Chapter 11 of Counseling and the Demonic

Chapter 11 of Counseling and the Demoni

Nondebtor Releases in Chapter 11 Reorganizations: A Limited Power

This note concerns the ability of bankrupt companies to file Chapter 11 reorganization plans that contain provisions releasing the liabilities of parties other than the companies themselves. One such mechanism, used in conjunction with the 2010 BP oil spill in the Gulf of Mexico, is a trust releasing a financially-troubled company from liability to certain types of tort claimants. The author argues that although bankruptcy courts do have the power to approve such plans, such power should be carefully limited when companies seek to grant releases to insiders and insurance companies

Goodbye to Chapter 11: The end of business bankruptcy as we know it

Paper considering the business reorganisation introduced under Chapter 11 of the United States Bankruptcy Code. The author examines the intended purpose of Chapter 11 and asserts that this chapter was once used to preserve the interests of equity owners, while now it is used to preserve the value of assets. Article by John D. Ayer (Professor of Law, University of California at Davis; Fellow, American College of Bankruptcy). Published in Amicus Curiae - Journal of the Institute of Advanced Legal Studies and its Society for Advanced Legal Studies. The Journal is produced by the Society for Advanced Legal Studies at the Institute of Advanced Legal Studies, University of London

Computational Nuclear Physics and Post Hartree-Fock Methods

We present a computational approach to infinite nuclear matter employing Hartree-Fock theory, many-body perturbation theory and coupled cluster theory. These lectures are closely linked with those of chapters 9, 10 and 11 and serve as input for the correlation functions employed in Monte Carlo calculations in chapter 9, the in-medium similarity renormalization group theory of dense fermionic systems of chapter 10 and the Green's function approach in chapter 11. We provide extensive code examples and benchmark calculations, allowing thereby an eventual reader to start writing her/his own codes. We start with an object-oriented serial code and end with discussions on strategies for porting the code to present and planned high-performance computing facilities.Comment: 82 pages, to appear in Lecture Notes in Physics (Springer), "An advanced course in computational nuclear physics: Bridging the scales from quarks to neutron stars", M. Hjorth-Jensen, M. P. Lombardo, U. van Kolck, Editor

Chapter 11 - Food, Beverage, and Tobacco, pp. 300-308

The Catherwood Library and ILR School at Cornell are pleased to again make available an extremely important index of major labor union publications, long out of print. It is Lloyd G. Reynolds and Charles C. Killingsworth\u27s Trade Union Publications: The Official Journals, Convention Proceedings and Constitutions of International Unions and Federations, 1850-1941. Baltimore, The John Hopkins Press, 1944

Pseudo-Dionysius 'Art of Rhetoric' 8-11: Figured speech, declamation, and criticism

This paper considers the date and authorship of chapters 8-11 of the "Art of Rhetoric", falsely attributed to Dionysius of Halicarnassus. Analysis of the two chapters on "figured speech" suggests that chapter 9 is an unfinished attempt by the author of chapter 8 to rework the material into a more radical (but, in fact, conceptually flawed) refutation of those who rejected the concept. Distinctive common features indicate the chapters 10-11, on declamation and criticism are by the same author. The texts probably date to the early second century A.D.; the author was perhaps the Aelius Serapion attested in the "Suda"