Academic literature on the topic 'Confusion of assets'
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Journal articles on the topic "Confusion of assets":
1
Putri, Adisya Safira, Novrida Qudsi Lutfillah, and Sidik Asmanu. "Praktik Pemanfaatan Manajemen Aset Tetap pada Badan Pengelola Keuangan dan Aset Daerah Kota Malang." JIATAX (Journal of Islamic Accounting and Tax) 3, no. 2 (October 2, 2020): 115. http://dx.doi.org/10.30587/jiatax.v3i2.2363.
Abstract:
The aim of this study was to determine the utilization practice of regional fixed assets management at BPKAD (Financial and Regional Asset Management Body) of Malang City. This study used a qualitative design. The method of collecting data used was by interview, documentation, and observation. The results of the study showed that BPKAD used the utilization practice of fixed assets management or asset governance using SIMBADA in its registration. In practice, the utilization of fixed assets management encountered the problems namely many fixed assets are damaged because over economic age, in the legal foundation utilization is not optimized, and use of fixed assets have been maximized by regional work unit. Moreover, confusion of accessing computers in recording transaction by human resources cause incorrect record and budgeting.
2
Müller-Dethard, Jan, and Matthias Petras. "The Green Asset Ratio – same same but different?" Zeitschrift für Bankrecht und Bankwirtschaft 35, no. 6 (December 15, 2023): 385–92. http://dx.doi.org/10.15375/zbb-2023-0609.
Abstract:
Abstract The green asset ratio (GAR) is supposed to be the central indicator for the taxonomy alignment of the bank’s assets. However, we show that GARs may differ for one and the same bank between article 8 taxonomy reporting and pillar 3 disclosures, leading effectively to two GARs. We argue that this inconsistency may lead to confusion and incredibility among stakeholders.
3
Simonson, Itamar. "Trademark Infringement from the Buyer Perspective: Conceptual Analysis and Measurement Implications." Journal of Public Policy & Marketing 13, no. 2 (September 1994): 181–99. http://dx.doi.org/10.1177/074391569401300201.
Abstract:
Trademarks such as brand names may be the most important assets of many companies, but their value depends on the ability to protect them from infringement. In this research, two key tests of trademark infringement are examined: likelihood of confusion and genericness. On the basis of a conceptual analysis, the author evaluates several alternative measures of trademark confusion and genericness, including both existing and new techniques. These measures are contrasted in two large-scale field studies with about 1500 consumers. The results indicate that estimates of likelihood of confusion and genericness are highly sensitive to the particular method employed, partly because the underlying states of consumer confusion and genericness are fuzzy and not well defined. The author concludes with a discussion of the research implications for (1) our understanding of consumer trademark confusion and genericness, (2) the measurement of trademark infringement, and (3) the use of survey-based measures in public policy and legal disputes.
4
Havva, Vitalii, and Mykola Haponiuk. "Digital financial assets: definition and classification." Economic Analysis, no. 33(3) (2023): 238–46. http://dx.doi.org/10.35774/econa2023.03.238.
Abstract:
Introduction. The digitization of the economy began back in the 50s and 60s of the 20th century, but the term "digital assets" began to be actively used by financial market participants and scientists only after 2008, the impetus for which was the appearance of the so-called distributed ledger technology and the creation of the first cryptocurrency - bitcoin. However, today there is no comprehensive definition of the concept of "digital financial asset" that would fully reveal the essence of this term. Moreover, there is sometimes terminological uncertainty and confusion regarding the terms "cryptocurrency", "digital assets", "cryptoassets" and "virtual assets", which can lead to gaps in their regulation. Therefore, clarification of the definition and types of digital financial assets is relevant. The purpose of the article is to clarify the definition of digital financial assets by revealing the essence and characteristics of digital assets and financial assets, as well as justify the classification of certain types of digital assets as financial assets. The research method (methodology) is based on the systematic use of methods of analysis, synthesis, generalization and comparison, using a complex approach to studying the problem. The results. It was determined that such a new type of assets as digital financial assets arose at the stage of digitalization of the economy associated with the emergence of distributed ledger technology. It is clarified that according to IAS, digital financial assets can be represented by instruments such as cash, equity instruments or contractual rights. It was determined that the concept of "digital assets" is identical to the concept of "electronic assets" or "virtual assets" in the domestic legal framework. The classification of types of digital assets according to various criteria is generalized. It is substantiated that digital financial assets include such groups of digital assets, which are represented by payment tokens and tokens in securities, and utilitarian tokens are not financial assets.
5
SZEWCZYK, Paweł. "Mangement of blockchain based digital assets in industry and services." Scientific Papers of Silesian University of Technology. Organization and Management Series 2021, no. 150 (2021): 267–77. http://dx.doi.org/10.29119/1641-3466.2021.150.20.
Abstract:
Purpose:The technology industry has become incredibly dynamic and complex, so by utilizing the information technology (IT) framework in the approach to new technology, businesses can avoid confusion around the application of new trends since IT operations can deliver business value. Design/methodology/approach: An overview of recent literature of some assets digitization concepts was applied. In particular the concept of digital twins was presented. Finally, applying the blockchain technology the security from hackers due to its encryption features may be provided. Findings: The improvement of digital twins through blockchain technology is set to transform industries such as manufacturing, healthcare and beyond and, companies can work towards building their future business strategies. Practical and social implications: The impact that digital twins can make is huge. Many are just now in development due to the complexity of their creation, but soon millions of things will have digital twins. And their usefulness and capabilities will continue to evolve. On the other hand blockchain technology has the potential to become the most relevant and capable way to generate and monitor digital twins due to the security and immutability of technology. Originality/value A jet engine, a human heart, even an entire city can all have a digital twin that mirrors the same physical and biological properties as the real thing enabling three critical drivers: continuous evaluation; faster, cheaper prototyping and innovating at the limits (ethics)
6
Cornielje, Simon. "The Scope of the Transfer of a Totality of Assets in EU VAT." EC Tax Review 28, Issue 5 (October 1, 2019): 245–52. http://dx.doi.org/10.54648/ecta2019029.
Abstract:
Recently, in the Mailat-case, the Court of Justice of the European Union (CJEU) ruled that the lease of a restaurant business does not fall within the scope of the concept of the transfer of a totality of assets in the sense of Article 19 VAT Directive. Although this outcome was hardly a surprise, the Mailat-case shows that the CJEU has been imprecise in its conceptual approach to the interpretation of the concept of the transfer of a totality of assets in its case law on the matter. In this article, the author presents different conceptual approaches available for answering questions regarding the interpretation of the concept of the transfer of a totality of assets in EU Value Added Tax (VAT). On the basis of an analysis of the CJEU’s judgment in the Mailat-case in light of previous judgments, it is concluded and substantiated in what way the CJEU’s approach lacks conceptual clarity and thus gives rise to confusion for taxpayers and tax authorities.
7
Hernández Sánchez, Álvaro, Beatriz María Sastre-Hernández, Javier Jorge-Vazquez, and Sergio Luis Náñez Alonso. "Cryptocurrencies, Tax Ignorance and Tax Noncompliance in Direct Taxation: Spanish Empirical Evidence." Economies 12, no. 3 (March 4, 2024): 62. http://dx.doi.org/10.3390/economies12030062.
Abstract:
This article highlights the complexity of taxation surrounding cryptocurrency transactions due to the lack of uniform regulation, creating uncertainty for both taxpayers and tax authorities. After determining the tax obligations of individuals in taxation, a survey has been conducted to assess the level of knowledge and compliance with tax obligations related to cryptocurrencies. The survey, in which 103 people participated, reveals the confusion and errors that prevail in perceptions of the tax obligations for cryptocurrencies, particularly in transactions such as swapping and staking in personal income tax. This results in almost half of the respondents (49.5%) not declaring any of their operations with cryptocurrencies. The reasons for this include the fact that the majority of respondents (66%) find the regulation of cryptocurrencies in Spain confusing and difficult to understand. Additionally, 87.4% believe that tax agencies should provide more information and resources on the taxation of cryptocurrencies and digital assets, and that there should be clearer and more comprehensive regulation. However, it should be noted that 41.7% also consider that tax regulation discourages investment in cryptocurrencies.
8
Cucić, Vuk. "Nadzor u oblasti digitalne imovine." Pravo i privreda 61, no. 2 (June 10, 2023): 356–81. http://dx.doi.org/10.55836/pip_23207a.
Abstract:
The paper analyzes the regulation of supervision in the feld of digital assets, which is carried out by the National Bank of Serbia and the Securities Commission. Despite the aspiration towards comprehensive supervision, it seems that the legislator has chosen several legal solutions, which create unnecessary confusion, leave vagueness, and in some places excessively narrow the protection of the rights and legitimate interests of the subjects of supervision. Specifcally, it is a provision on the appropriate application of norms governing the jurisdiction of supervisory authorities in the event of the appearance of „mixed“ digital assets. Te legislator left a number of unanswered questions there – the posibility of appropriate application of jurisdictional norms, resolution of conficts and conjunction of jurisdictions, as well as the creation of opportunities for confict of laws. Also questionable is the provision that leaves it to the supervisory authority’s discretion to determine the measures and amount of fines imposed in the supervision procedure. This results in confusion regarding the conditions for the imposition of measures, on the one hand, and a significant narrowing of the possibilities for protecting the rights of the subjects of supervision, on the other hand.
9
Kusuma, Paku, Dharsono Dharsono, Martinus Dwi Marianto, and Guntur Guntur. "Mascot: An alternate method to prevent the misuse of visual assets in Indonesia's Covid 19 prevention campaign." International Journal of Visual and Performing Arts 4, no. 1 (June 11, 2022): 53–60. http://dx.doi.org/10.31763/viperarts.v4i1.656.
Abstract:
This article discusses the use of visual assets during the covid-19 pandemic in Indonesia. There are regulations related to restrictions on movement for everyone during the pandemic, and there is much confusion in information, resulting in information chaos, and one of the reasons is the inappropriate use of visual assets as a medium for the Covid-19 prevention campaign in Indonesia. This study aims to identify the misuse of these visual assets. This study uses visual data spread on social media and observation to examine billboards, banners, and the like scattered in the community. In addition to visual data, interviews were also conducted with graphic designers. The questions asked were about the reasons for determining the design and their motivation in utilizing visual assets. The analysis is carried out by building relationships between the designs created, the use of visual assets, and contextual relationships with other interests outside the substance of the Covid 19 prevention campaign program in Indonesia. The results of the study show that visual assets are not used proportionally in conveying the Covid-19 prevention campaign in Indonesia. The conclusion is that there is no policy that provides direction regarding the provisions for the use of visual assets in preventing the Covid-19 health disaster in Indonesia. This research contributes to the government because this research finds a rule model for the use of visual assets in Indonesia
10
Xu, Xinkuo, Xiaofeng Lv, and Liyan Han. "Carbon Asset of Electrification: Valuing the Transition from Fossil Fuel-Powered Buses to Battery Electric Buses in Beijing." Sustainability 11, no. 10 (May 14, 2019): 2749. http://dx.doi.org/10.3390/su11102749.
Abstract:
An increasing number of cities are transitioning from fossil fuel-powered buses for public transport to battery electric buses, but there is still much confusion about the economic evaluation of the electrification of buses, especially in terms of the carbon asset value for carbon emissions reduction in this transition. Taking Beijing as the example, this paper studies the economic value of the transition of public buses from fossil fuel-powered buses to battery electric buses from the perspective of carbon asset theory, and mainly focuses the analysis on direct carbon emissions. First, the theory and methodology of carbon asset evaluation are introduced for the transition from fossil fuel-powered buses to battery electric buses. Second, the internal determinants of the carbon assets for the transition from fossil fuel-powered buses to battery electric buses are studied. Third, the distinct impacts of the determinants of the carbon assets of the transition from fossil fuel-powered buses to battery electric buses are analysed. The results indicate that (1) the transition from fossil fuel-powered buses to battery electric buses has a carbon asset value; (2) the carbon asset value of the transition from fossil fuel-powered buses to battery electric buses is determined by the distance-specific CO2 emissions of fossil fuel-powered buses, the carbon price and the annual driving distances of the buses as well as the discounted rate of the carbon assets for buses and the termination time of the fossil fuel-powered or battery electric buses; and (3) the carbon assets contribute to the economic value of the transition from fossil fuel-powered buses to battery electric buses. This paper provides academic support for the economic evaluation of the transition from fossil fuel-powered buses to battery electric buses in a low-carbon society.
Dissertations / Theses on the topic "Confusion of assets":
1
Kouassi, Koffi Samir Rehmann. "L'extension d 'une procédure collective." Electronic Thesis or Diss., Toulon, 2020. http://www.theses.fr/2020TOUL0130.
Abstract:
L’extension d’une procédure collective est une création jurisprudentielle consacrée par la loi de sauvegarde des entreprises du 26 juillet 2005. Elle a pour objectif de reconstituer artificiellement le patrimoine séparé du débiteur. Ainsi, elle va consister à étendre la procédure collective initiale à une ou plusieurs personnes physiques ou morales. L’extension de procédure collective revêt un avantage considérable pour le débiteur dans la mesure où elle va lui offrir plus de possibilités et de moyens lui permettant de résoudre au mieux ses difficultés. De même pour le créancier qui verra le patrimoine du débiteur réuni à celui d’une tierce personne. Son fondement juridique est l’article L. 621-2 du code de commerce. Il dispose que le tribunal doit caractériser l’existence d’une confusion de patrimoine ou la fictivité avant de prononcer un jugement d’extension de procédure collective. La jurisprudence contribue grandement à l’évolution législative de l’extension de procédure collective. En dépit de la codification de cette procédure, la jurisprudence y occupe une place omniprésente. Ce rôle s’explique par le fait que le législateur laisse au juge le pouvoir d’interpréter et d’apprécier l’extension de procédure collective, sur la base de ses deux causes qui sont respectivement la confusion de patrimoine et la fictivité. Quel est donc le pouvoir d’appréciation laissé au juge ? Il s’agit de l’interprétation dont dispose ce dernier concernant l’existence de la fictivité ou de la confusion de patrimoine. Ainsi donc, pour prononcer une extension de procédure collective sur la base de la confusion de patrimoine, le juge doit nécessairement caractériser l’existence de relations financières anormales ou l’imbrication inextricable des patrimoines, à savoir celui du débiteur principal et celui ou ceux des personnes à qui il voudrait étendre la procédure collective.L’appréciation du caractère fictif de la personne morale est le cas le moins fréquent mais reste le plus complexe à déterminer. Les juges ont la lourde responsabilité de déceler la fictivité d’une personne morale et se heurtent la plupart du temps aux divers montages financiers établis dans les groupes de sociétés.Le juge n’a pas à chercher si la confusion de patrimoine entre deux personnes physiques ou morales a causé un préjudice au débiteur principal pour étendre sa procédure collective. Cet encadrement législatif laisse apparaître que les juges sont libres de prononcer l’extension de procédure collective en prenant en compte le fait qu’un contrôle rigoureux de leur décision est réalisé par la Cour de cassation. En outre, au regard des intérêts divergents du débiteur et du créancier, mais aussi en raison de l’impact des décisions d’extension de procédure collective sur la vie économique de ces deux catégorie de personnes, les décisions prononçant l’extension de procédure collective font l’objet d’un contrôle rigoureux de la part de la Cour de Cassation.Toutefois si cette procédure recèle bien des avantages, il n’en demeure pas moins, qu’au regard de sa pratique, certaines réformes pourraient permettre de l’améliorerThe extension of a collective procedure is a jurisprudential creation enshrined in the law on the protection of companies of 26 July 2005. Its objective is to artificially reconstitute the debtor's prepared assets. Thus, it will consist in extending the initial collective procedure to one or more natural or legal persons. The extension of collective proceedings is of considerable benefit to the debtor insofar as it will offer him more possibilities and means to solve his difficulties as well as possible. The same applies to the creditor who will see the debtor's assets combined with those of a third party.Its legal basis is Article L. 621-2 of the French Commercial Code. It provides that the court must characterize the existence of a Confusion of patrimony or fictitious nature before pronouncing a judgment extending collective proceedings. Case law contributes significantly to the legislative evolution of the extension of collective proceedings. Despite the codification of this procedure, case law is omnipresent. This role is explained by the fact that the legislator gives the judge the power to interpret and assess the extension of collective proceedings, on the basis of its two causes, namely confusion of assets and fictitious acts. What is the discretion left to the judge? This is the latter's interpretation of the existence of fictitious or confusing assets. Thus, therefore, in order to pronounce an extension of collective proceedings on the basis of the Confusion of Assets, the judge must necessarily characterise the existence of abnormal financial relations or the inextricable interweaving of assets, namely that of the principal debtor and that of the person or persons to whom he would like to extend the collective proceedings.The assessment of the fictitious nature of the legal person is the least frequent case but remains the most complex to determine. Judges have a heavy responsibility to detect the fictitious nature of a legal person and most often encounter the various financial arrangements established within corporate groups.The need not to look for whether the confusion of assets between two natural or legal persons has caused prejudice to the principal debtor in order to extend his collective proceedings. This legislative framework shows that judges are free to extend collective proceedings, taking into account the fact that their decision is rigorously reviewed by the Court of Cassation. In addition, in view of the divergent interests of the debtor and the creditor, but also because of the impact of decisions to extend collective proceedings on the economic life of these two categories of persons, decisions ordering the extension of collective proceedings are subject to rigorous control by the Court of Cassation.However, while there are many advantages to this procedure, the fact remains that, in terms of its practice, some reforms could improve it
2
Ossouma-Efame, Everick. "Le rôle de la cessation des paiements dans la prévention et le traitement des difficultés des entreprises." Thesis, Toulon, 2015. http://www.theses.fr/2015TOUL0090.
Abstract:
La cessation des paiements, c’est sans aucun doute l’une des notions clés du droit des procédures collectives. Pour s’en rendre compte, il suffit de vérifier le contentieux qui en la matière est très abondant. Légalement définie au sein du premier alinéa de l’article L. 631-1 du Code de commerce comme l’impossibilité pou un débiteur de faire face à son passif exigible avec son actif disponible, cette définition, a été, à l’origine, l’œuvre d’une décision de la Cour de cassation rendue le 14 février 1978. Sous l’empire des dispositions antérieures à la loi de sauvegarde des entreprises, la cessation des paiements est un « curseur » qui sert de ligne de démarcation entre les procédures amiables et les procédures judiciaires. Un tel système a été dénoncé car il manquait cruellement de souplesse et d’efficacité dans la lutte contre les défaillances des entreprises. La loi du 26 juillet 2005, dans l’optique d’anticiper le traitement des difficultés des entreprises a mis un terme au système de « la cessation-curseur » en instituant la procédure amiable de conciliation et la procédure collective de sauvegarde. Toutefois, lorsque les « digues » que constituent les outils de l’anticipation n’ont pas pu enrayer le risque de cessation des paiements, le chef d’entreprise qui se retrouve dans une telle situation doit, dans un délai de quarante-cinq jours, demander l’ouverture d’une procédure de redressement ou de liquidation judiciaire. Lorsqu’il ouvre l’une ou l’autre de ces deux procédures, le tribunal saisi doit fixer une date de cessation des paiements. Cette date sera décisive pour la détermination de la période suspecte. De plus, l’ouverture des procédures collectives aura une incidence sur l’entreprise, elle joue sa survie, sur les créanciers dont le recouvrement de la créance est menacé, sur les fournisseurs qui craignent pour leurs relations contractuelles avec le débiteur, sur les garants qui craignent d’être appelés et sur la personne du débiteur elle-même. Sa gestion antérieure de l’entreprise sera scrutée et s’il en résulte des fautes en relation plus ou moins directe avec la cessation des paiements, il encourt des sanctions ou des actions en responsabilitéCessation of payments is certainly one of the key concepts in the law on collective insolvency proceedings. This can be seen by checking the litigation, which is very abundant in this matter. Legally defined in the first paragraph of Article L. 631-1 of the Commercial Code as the inability of a debtor to meet its accrued liabilities with its quick assets, this definition originated in a decision of the Court of Cassation issued on February 14, 1978. Under the provisions prior to the insolvency act, cessation of payments is a "cursor" which serves as a line of demarcation between amicable proceedings and judicial proceedings. Such a system has been criticized for being sorely lacking in flexibility and effectiveness in preventing business failures. The law of July 26, 2005, with the objective of anticipating treatment of company difficulties, put an end to the "cessation-cursor" by instituting the amicable conciliation proceeding and the collective insolvency proceeding. However, when the "barriers" formed by the anticipation tools have not been able to halt the risk of cessation of payments, the company director in such a situation must, within a period of forty-five days, request the initiation of a receivership or court-supervised liquidation proceeding. When either of these proceedings is initiated, the court must fix a date of cessation of payments. This date will be final for the determination of the suspect period. Moreover, the initiation of collective insolvency proceedings will have an effect on the enterprise fighting for survival, on the creditors whose ability to collect their debt is threatened, on the suppliers worried about their contractual relations with the debtor, on the guarantors who fear being called upon and on the debtor itself. Prior management of the enterprise will be probed and if faults more or less closely connected to the cessation of payments are revealed, sanctions or tort actions may result
3
Truong, Thuong. "La responsabilité des associés des sociétés commerciales." Thesis, Paris 2, 2017. http://www.theses.fr/2017PA020051.
Abstract:
La responsabilité des associés est une notion peu évoquée dans les enseignements du droit des sociétés. Dans les sociétés in bonis, et s’agissant de rapports externes, la responsabilité personnelle des associés pourrait être engagée pour faute détachable. Mais le principe d’un engagement de la responsabilité personnelle des associés, dans les rapports avec des tiers, est contesté, compte tenu du caractère essentiellement interne de leur activité. Dans une procédure collective, la non-responsabilité de la mère des actes de sa filiale, est contestée. Le développement de cette contestation est favorisé grâce à des armes de poursuite efficaces de l’arsenal répressif, des armes à utiliser dans un environnement hautement dérogatoire des procédures collectives. On constate une certaine tendance aggravante de la responsabilité de la mère, notamment dans le domaine social et dans l’environnement. La recherche d’une meilleure protection des victimes, pousse le législateur à légiférer dans des ilots en difficulté, distillant le caractère irréversible des solutions partielles et spécifiques, et forçant de ce fait, le passage vers l’instauration d’une présomption de responsabilité de la mère des actes de sa filiale. Pourtant, un arsenal répressif important et efficace existe, et des pistes permettent d’adoucir la responsabilité de la mère tout en la faisant participer aux difficultés de sa filialeThe liability of shareholders is a notion not often referred to in coursebook. In in bonis companies, and in the case of external relationships, the shareholder personal liability could be engaged for ‘ fault detachable’. However, the principle of a commitment to personal liability on the part of shareholders in relations with third parties is contested, due to the essentially internal nature of their activity In a collective procedure, the non-liability of the parent company for the acts of their subsidiary is challenged. The development of this challenge is facilitated by powerful weapons of the repressive arsenal, weapons to be used in a highly derogatory environment of collective procedures. There is an aggravating trend in the parent company responsibility, particularly in regard to social and environmental domains. The search for a better protection of the victims pushes the legislator to legislate on isolated problematic issues, distilling the irreversible character of partial and specific solutions, and thus forcing the passage towards the establishment of a presumption of liability of the parent company for the acts of their subsidiary. However, there is a large and effective repressive arsenal, and there are avenues to limit the parent company’s liability while involving them in their subsidiary problems
4
Ossouma-Efame, Everick. "Le rôle de la cessation des paiements dans la prévention et le traitement des difficultés des entreprises." Electronic Thesis or Diss., Toulon, 2015. http://www.theses.fr/2015TOUL0090.
Abstract:
La cessation des paiements, c’est sans aucun doute l’une des notions clés du droit des procédures collectives. Pour s’en rendre compte, il suffit de vérifier le contentieux qui en la matière est très abondant. Légalement définie au sein du premier alinéa de l’article L. 631-1 du Code de commerce comme l’impossibilité pou un débiteur de faire face à son passif exigible avec son actif disponible, cette définition, a été, à l’origine, l’œuvre d’une décision de la Cour de cassation rendue le 14 février 1978. Sous l’empire des dispositions antérieures à la loi de sauvegarde des entreprises, la cessation des paiements est un « curseur » qui sert de ligne de démarcation entre les procédures amiables et les procédures judiciaires. Un tel système a été dénoncé car il manquait cruellement de souplesse et d’efficacité dans la lutte contre les défaillances des entreprises. La loi du 26 juillet 2005, dans l’optique d’anticiper le traitement des difficultés des entreprises a mis un terme au système de « la cessation-curseur » en instituant la procédure amiable de conciliation et la procédure collective de sauvegarde. Toutefois, lorsque les « digues » que constituent les outils de l’anticipation n’ont pas pu enrayer le risque de cessation des paiements, le chef d’entreprise qui se retrouve dans une telle situation doit, dans un délai de quarante-cinq jours, demander l’ouverture d’une procédure de redressement ou de liquidation judiciaire. Lorsqu’il ouvre l’une ou l’autre de ces deux procédures, le tribunal saisi doit fixer une date de cessation des paiements. Cette date sera décisive pour la détermination de la période suspecte. De plus, l’ouverture des procédures collectives aura une incidence sur l’entreprise, elle joue sa survie, sur les créanciers dont le recouvrement de la créance est menacé, sur les fournisseurs qui craignent pour leurs relations contractuelles avec le débiteur, sur les garants qui craignent d’être appelés et sur la personne du débiteur elle-même. Sa gestion antérieure de l’entreprise sera scrutée et s’il en résulte des fautes en relation plus ou moins directe avec la cessation des paiements, il encourt des sanctions ou des actions en responsabilitéCessation of payments is certainly one of the key concepts in the law on collective insolvency proceedings. This can be seen by checking the litigation, which is very abundant in this matter. Legally defined in the first paragraph of Article L. 631-1 of the Commercial Code as the inability of a debtor to meet its accrued liabilities with its quick assets, this definition originated in a decision of the Court of Cassation issued on February 14, 1978. Under the provisions prior to the insolvency act, cessation of payments is a "cursor" which serves as a line of demarcation between amicable proceedings and judicial proceedings. Such a system has been criticized for being sorely lacking in flexibility and effectiveness in preventing business failures. The law of July 26, 2005, with the objective of anticipating treatment of company difficulties, put an end to the "cessation-cursor" by instituting the amicable conciliation proceeding and the collective insolvency proceeding. However, when the "barriers" formed by the anticipation tools have not been able to halt the risk of cessation of payments, the company director in such a situation must, within a period of forty-five days, request the initiation of a receivership or court-supervised liquidation proceeding. When either of these proceedings is initiated, the court must fix a date of cessation of payments. This date will be final for the determination of the suspect period. Moreover, the initiation of collective insolvency proceedings will have an effect on the enterprise fighting for survival, on the creditors whose ability to collect their debt is threatened, on the suppliers worried about their contractual relations with the debtor, on the guarantors who fear being called upon and on the debtor itself. Prior management of the enterprise will be probed and if faults more or less closely connected to the cessation of payments are revealed, sanctions or tort actions may result
5
Scalzilli, João Pedro de Souza. "Confusão patrimonial nas sociedades isoladas e nos grupos societários: caracterização, constatação e tutela dos credores." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/2/2132/tde-27022015-115536/.
Abstract:
A presente tese versa sobre o fenômeno da confusão patrimonial nas sociedades isoladas e nos grupos societários. A tese propõe-se a: conceituar patrimônio social, examinando as suas principais características, funções e sua interatividade com o capital social; situar a pessoa jurídica como técnica de separação patrimonial; tentar alcançar um conceito de confusão patrimonial, diferenciando-a da confusão de esferas e apontando as insuficiências do estado atual da dogmática jurídica sobre a questão; examinar as principais características da confusão patrimonial, a saber a sua natureza, suas causas e seus efeitos (mais especificamente, os efeitos sobre os credores); caracterizar as diferentes formas pelas quais o fenômeno da confusão patrimonial se manifesta, bem como trabalhar com as exteriorizações desse fenômeno (indícios); apontar elementos que possam contribuir para a constatação judicial da confusão patrimonial; e apresentar e examinar algumas soluções para tutelar o interesse dos credores das sociedades que se encontram em situação de promiscuidade patrimonial.This thesis discusses the phenomenon of commingling of assets in isolated companies and in groups of companies. It proposes to: define a concept of corporate asset, examining its main characteristics, roles and interaction with shareholders\' equity; assert the legal entity as a technique of separation of assets; attempt to reach a concept of commingling of assets, differentiating it from the mingling of spheres and pointing out current inefficiencies of the existing legal doctrine on the same issue; examine the leading characteristics of commingling of assets, namely its nature, causes and effects (more specifically, the effects on creditors); describe the different ways in which the phenomenon of commingling of assets is manifested, as well as discuss the materialization of this phenomenon (indicia); point out elements that may contribute to judicial analysis of issues related to commingling of assets; and, finally, propose and examine a number of solutions to safeguard creditors\' interests that find themselves in situations of asset promiscuity.
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N'Takpé, Adjoua Marie-Hortense. "La société anonyme unipersonnelle en droit OHADA : étude critique." Thesis, Bordeaux, 2016. http://www.theses.fr/2016BORD0097.
Abstract:
Le régime juridique de la société anonyme unipersonnelle (SAU) de droitOHADA est défini par renvoi au régime prévu pour la SA pluripersonnelle, avec desadaptations minimales. En réalité, le caractère unipersonnel de la SA lui confère une certaineparticularité qui rend inappropriée la transposition pure et simple des règles du modèlepluripersonnel. Outre les difficultés d’application qu’elle entraîne souvent, la technique durenvoi laisse irrésolues de nombreuses questions suscitées par l’unipersonnalité. Le régimejuridique de la SAU dans son ensemble en ressort insuffisamment adapté à l’unicitéd’actionnaire.Une adaptation du régime juridique de la SAU de droit OHADA au particularisme del’unipersonnalité devient alors nécessaire. Elle doit être entreprise sous fond de simplificationdes règles, d’une part à l’égard de la société, à travers les règles relatives à sa constitution et àson évolution, d’autre part, à l’égard des acteurs que sont l’actionnaire unique, les organesd’administration et de contrôle.Au-delà de son approche critique, l’étude a surtout pour ambition de proposer unmodèle de société anonyme unipersonnelle au régime juridique plus lisible, simple et attractifThe one-person limited company under the OHADA LAW has seen itslegal regime being defined with reference to the regime of the multi-persons limited company,with minimum adaptations. In fact the one-person character of the Limited company gives it a certain peculiarity that renders inappropriate the pure and simple transportation of rules of the multi-person limited company model. Besides the difficulty of implementation that it oftenentails, the technique of referring leaves unresolved many questions raised by the one-personlimited company model. The legal regime of the one-person limited company as a whole thatarises is insufficiently adapted to the unique shareholder.An adaptation of the one-person limited company legal regime of the OHADA LAWto the particularity of the one-person thus becomes necessary. It has to be undertaken underthe simplification of rules, on the one hand with regards to the company, through rules relatedto its constitution and its evolution, on the other hand, with respect to the actors that are thesole shareholders, administrative and control bodies
Books on the topic "Confusion of assets":
1
Stanimir A, Alexandrov. Part III Guide to Key Jurisdictional Issues, 15 Breach of Treaty Claims and Breach of Contract Claims: When Can an International Tribunal Exercise Jurisdiction? Oxford University Press, 2018. http://dx.doi.org/10.1093/law/9780198758082.003.0015.
Abstract:
Foreign investors invest in a host state via a contract between the foreign investor and an entity or instrumentality of the host state. Disputes between investors and host states under investment treaties often arise out of breaches of these contracts. In such cases, international tribunals must assess whether the asserted claims rise to the level of a breach of a state’s international obligations. More than a decade ago, the decisions on jurisdiction in SGS v Pakistan and SGS v Philippines brought this issue into the spotlight. These decisions, often perceived as contradictory, deal with the jurisdiction of treaty-based tribunals over claims for a breach of contract. This chapter reviews the seeming confusion regarding the interplay between treaty claims and contract claims and discusses how to dispel any confusion.
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Epstein, Richard A. The Economic Structure of Roman Property Law. Edited by Paul J. du Plessis, Clifford Ando, and Kaius Tuori. Oxford University Press, 2016. http://dx.doi.org/10.1093/oxfordhb/9780198728689.013.39.
Abstract:
The Roman law system of property rights was developed incrementally, in reliance on natural law, without any reliance on economic analysis developed in the twentieth century. Nonetheless, its doctrinal organisation conforms well to the prescriptions of that modern theory. Thus the Roman law draws the right lines between common and separate property, developing efficient rules of acquisition for the former. It also develops coherent rules for the outright transfer and division of assets by way of bailment, usufruct, license, mortgage, trust and servitudes before the onset of modern recordation systems. The Romans also articulated rules for just compensation to deal accessio, confusio and specificatio. The durability of their system across both time and space is a lasting tribute to the intuitive ingenuity of the great Roman lawyers.
3
Halaychik, Corey, and Blake Reagan. Library Licensing. ABC-CLIO, LLC, 2019. http://dx.doi.org/10.5040/9798400679148.
Abstract:
This clear and concise manual will help librarians understand licenses so that they can become better reviewers, drafters, and negotiators. Libraries purchase or subscribe to countless resources that are governed by licenses–both digital products and physical objects like rare books or equipment. Many librarians, however, lack the legal expertise to comprehend and assess the clauses found in licenses. Authors Corey Halaychik and Blake Reagan have reviewed and edited thousands of contracts and use the lessons they've learned to help librarians sort through the often archaic and confusing language found in licenses. Library Licensing is a key reference for anyone responsible for reviewing, editing, negotiating, and agreeing to licenses that govern library resources. It contains essential information that will allow the reader to not only understand the language used in contracts but also to replace confusing and redundant language with clear and concise alternatives. Organized with ease of use in mind, chapters are written for quick and easy consultation and application.
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Bernardo M, Cremades. Part VII Witnesses and Perjury, 19 The Expert Witness in International Arbitration. Oxford University Press, 2016. http://dx.doi.org/10.1093/law/9780198783206.003.0020.
Abstract:
This chapter raises the question of whether expert witnesses are necessary or indeed appropriate in international arbitration. The expert’s role in arbitration proceedings is to testify and assist the tribunal. The expert is also a witness, but, in contrast to the legal framework for experts in court proceedings, in international arbitration they do not have to be independent of the parties. The majority of experts appearing before arbitral tribunals are employees or habitual sub-contractors of one of the parties. Regardless of an arbitrator’s background, they will require the support of an expert as they increasingly come into contact with sectors such as construction, energy, telecommunications, and concessions. However, the proliferation of expert witnesses in arbitration proceedings, and above all the phenomenon of the team of experts, have become the cause of confusion and delays.
5
George, Martin, and Antonia Layard. Thompson's Modern Land Law. Oxford University Press, 2019. http://dx.doi.org/10.1093/he/9780198828020.001.0001.
Abstract:
This book offers contemporary coverage of a traditionally difficult subject. It moves away from the typically dense, black-letter approach adopted by many textbooks to take a more engaging look at the social context within which Land Law operates. The book is structured to reflect the key topics that are typically covered on the LLB, making it ideal for use as a main textbook, and the contextual approach and selective coverage ensure that it offers in-depth and rigorous analysis and discussion. It explains difficult rules and concepts, and guides students around the common pitfalls in areas where there is typically misunderstanding or confusion. This edition includes extended coverage of the Human Rights Act in land law; coverage of the developments concerning estoppel; and expansion of the chapters on easements and covenants, to take full account of the final Law Commission proposals relating to these areas. Coverage of the family home has been revised to deal with the impact of Stack v Dowden and the Supreme Court decision in Jones v Kernott, as has the chapter on leasehold property to assess the Supreme Court decision in Berrisford v Mexfield Housing Co-operative Ltd.
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Thompson, Mark, and Martin George. Thompson's Modern Land Law. Oxford University Press, 2017. http://dx.doi.org/10.1093/he/9780198722830.001.0001.
Abstract:
This book offers contemporary coverage of a traditionally difficult subject. It moves away from the typically dense, black-letter approach adopted by many textbooks to take a more engaging look at the social context within which Land Law operates. The book is structured to reflect the key topics that are typically covered on the LLB, making it ideal for use as a main textbook, and the contextual approach and selective coverage ensure that it offers in-depth and rigorous analysis and discussion. It explains difficult rules and concepts, and guides students around the common pitfalls in areas where there is typically misunderstanding or confusion. This edition includes extended coverage of the Human Rights Act in land law; new coverage of the developments concerning estoppel; and expansion of the chapters on easements and covenants, to take full account of the final Law Commission proposals relating to these areas. Coverage of the family home has been revised to deal with the impact of Stack v Dowden and the Supreme Court decision in Jones v Kernott, as has the chapter on leasehold property to assess the Supreme Court decision in Berrisford v Mexfield Housing Co-operative Ltd.
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Le Pelley, Mike E., Oren Griffiths, and Tom Beesley. Associative Accounts of Causal Cognition. Edited by Michael R. Waldmann. Oxford University Press, 2017. http://dx.doi.org/10.1093/oxfordhb/9780199399550.013.2.
Abstract:
Humans are clearly sensitive to causal structures—we can describe and understand causal mechanisms and make predictions based on them. But this chapter asks: Is causal learning always causal? Or might seemingly causal behavior sometimes be based on associations that merely encode the information that two events “go together,” not that one causes the other? This associative view supposes that people often (mis)interpret associations as supporting the existence of a causal relationship between events; they make the everyday mistake of confusing correlation with causation. To assess the validity of this view, one must move away from considering specific implementations of associative models and instead focus on the general principle embodied by the associative approach—that the rules governing learning are general-purpose, and so do not differentiate between situations involving cause–effect relationships and those involving signaling relationships that are non-causal.
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Van Damme, Stefaan, and Geert Crombez. A Motivational Perspective on Coping with Pain. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780190627898.003.0012.
Abstract:
Coping is one of the most commonly used concepts in the pain literature. Despite its popularity, it remains a broad and confusing concept that is often vaguely defined and poorly operationalized. This chapter presents a motivational model of coping that starts from the idea that pain’s interference with goal pursuit elicits negative affect, which in turn activates coping responses that may then proceed along 3 possible pathways: goal persistence, problem-solving, or goal adjustment. The chapter describes and illustrates these pathways and asserts that all three could be either adaptive or maladaptive, depending upon the nature of the context. It recasts several traditional concepts regarding pain coping, such as pain catastrophizing, fear-avoidance, endurance, pain-related attention, and acceptance, within this motivational perspective. It discusses the potential implications of adopting the motivational account of pain coping for clinical interventions such as exposure, attention management, and acceptance, as well as commitment therapy.
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Abuella, Gihan, and Andrew Rhodes. Mechanical ventilation. Oxford University Press, 2015. http://dx.doi.org/10.1093/med/9780199687039.003.0024.
Abstract:
Mechanical ventilation is used to assist or replace spontaneous respiration. Gas flow can be generated by negative pressure techniques, but it is positive pressure ventilation that is the most efficacious in intensive care. There are numerous pulmonary and extrapulmonary indications for mechanical ventilation, and it is the underlying pathology that will determine the duration of ventilation required. Ventilation modes can broadly be classified as volume- or pressure-controlled, but modern ventilators combine the characteristics of both in order to complement the diverse requirements of individual patients. To avoid confusion, it is important to appreciate that there is no international consensus on the classification of ventilation modes. Ventilator manufacturers can use terms that are similar to those used by others that describe very different modes or have completely different names for similar modes. It is well established that ventilation in itself can cause or exacerbate lung injury, so the evidence-based lung-protective strategies should be adhered to. The term acute lung injury has been abolished, whilst a new definition and classification for the acute respiratory distress syndrome has been defined.
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Grounds, Robert O., and Andrew Rhodes. Mechanical ventilation. Oxford University Press, 2016. http://dx.doi.org/10.1093/med/9780199687039.003.0024_update_001.
Abstract:
Mechanical ventilation is used to assist or replace spontaneous respiration. Gas flow can be generated by negative pressure techniques, but it is positive pressure ventilation that is the most efficacious in intensive care. There are numerous pulmonary and extrapulmonary indications for mechanical ventilation, and it is the underlying pathology that will determine the duration of ventilation required. Ventilation modes can broadly be classified as volume- or pressure-controlled, but modern ventilators combine the characteristics of both in order to complement the diverse requirements of individual patients. To avoid confusion, it is important to appreciate that there is no international consensus on the classification of ventilation modes. Ventilator manufacturers can use terms that are similar to those used by others that describe very different modes or have completely different names for similar modes. It is well established that ventilation in itself can cause or exacerbate lung injury, so the evidence-based lung-protective strategies should be adhered to. The term acute lung injury has been abolished, whilst a new definition and classification for the acute respiratory distress syndrome has been defined.
Book chapters on the topic "Confusion of assets":
1
Tumasjan, Andranik. "The Promise and Prospects of Blockchain-Based Decentralized Business Models." In Knowledge and Digital Technology, 203–24. Cham: Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-39101-9_11.
Abstract:
AbstractThe emergence of Bitcoin and its underlying blockchain technology have enabled novel solutions for creating, transacting, and validating digital assets. Inspired by these developments, a variety of project teams have been building blockchain-based “decentralized” business models (BDBM), marketplaces, and organizations. However, ambiguity and confusion exist around the meaning of “decentralized” in the context of blockchain technology-based business models in both research and practice. Moreover, the implications of BDBM’s mainstream adoption from a mass customers’ perspective are insufficiently understood. This article discusses and develops a two-dimensional framework explicating the notion of decentralization in BDBM. Based on this typology, the article analyzes the implications, prerequisites, and desirability of decentralization for BDBMs’ mainstream adoption.
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Hanson, Karl. "Children’s Representation in the Transnational Mirror Maze." In The Politics of Children’s Rights and Representation, 181–201. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-04480-9_8.
Abstract:
AbstractThe chapter critically analyses the performances of children’s representation in the transnational political arena and engages with the questions: Who is representing children? Where are such representations enacted? It investigates two largely advertised transnational advocacy campaigns in favour of children’s human rights. The first concerns international advocacy around minimum age legislation for child soldiering, a campaign led by transnational advocacy networks that claim to represent children and young people’s rights and interests but in which children are hardly present. The second is about children and young people who have taken the lead to fight climate change via international legal procedures and who are backed up by large children’s rights entities. Both cases illustrate the tension between transnational approaches that favour a ‘global childhood’ and national and other interests at stake in childhood politics. Given their close connection with international policy making on children, childhood and children’s rights, transnational campaigns and entities exert a significant part of the transnational public power against which they are struggling. This makes it important to critically assess who is speaking on behalf of children and where their representation is being performed. To strengthen children’s representation in transnational matters it is important to investigate its complex and often confusing workings and extend internal democratic processes within transnational actors.
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Dyson, Henry. "Inheritance Law." In French Property And Inheritance Law-Principles And Practice, 233–39. Oxford University PressOxford, 2003. http://dx.doi.org/10.1093/oso/9780199254750.003.0024.
Abstract:
Abstract There is possibly no branch of French law which is so inimical to the English as that relating to the inheritance of property on death. Its application to assets in France owned by English persons whatever may be their domicile at the date of their death and to all assets wherever situate if their domicile is French is frequently misunderstood. This can lead to much confusion and dismay and often recrimination among beneficiaries who find that they are deprived as a result of the impact of French law of assets which clearly they were intended to inherit. None suffers more noticeably than the surviving spouse even if, of very recent time, his or her position has been ameliorated to a considerable extent.
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Cole, Robert E. "Casting and Harvesting the Nets." In Managing Quality Fads, 104–28. Oxford University PressNew York, NY, 1999. http://dx.doi.org/10.1093/oso/9780195122602.003.0006.
Abstract:
Abstract Even amid the confusion of earlier efforts to respond to the Japanese challenge, organizational learning was taking place. Managerial leaders came to realize the much larger scope of the quality challenge after their initial denial and early feeble responses proved ineffective and motivational programs based on individual improvement proved insufficient. Quality improvement by management exhortation and directive did not work. Crosby ‘s approach stalled after a few years. Yet all these failures laid the foundation for questioning the strategic policy beliefs, preferences, and ultimately practices that hindered a more thoroughgoing response to the Japanese quality challenge. Gradually, an emergent institutional infrastructure linking managers within and across firms and industries speeded the flow of information about the nature and methodology of quality improvement. The sharing of trial-and-error experiences built up valuable assets that could be applied in different firms and industries.
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Friedman, B. A., and Henrik Paulsson. "Tactical Tenets." In Advanced Land Warfare, 105–24. Oxford University PressOxford, 2023. http://dx.doi.org/10.1093/oso/9780192857422.003.0006.
Abstract:
Abstract Tactics, the art of arranging military forces to defeat an opposing force, is at the heart of the military experience. Still, the study of tactics as an art and science does not get as much attention as the study of strategy. Specific tactical procedures are often found in military doctrine, but tactics signifies a broader undertaking; it is the creative combination of tools and assets during combat. This chapter provides an overview of structured thinking about tactics, or tactical theory, throughout history. It gives special attention to the principles of war, or tactical tenets. These are: mass, manoeuvre, firepower, tempo, surprise, shock, confusion, and moral cohesion. This basic understanding of tactics allows for an informed consideration of the key but often forgotten fact that tactics should always support strategic goals or the ultimate ends of warfare. It also allows for analysis of military actors through the identification of preferred tactical tenets.
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"Global Safe Asset Shortage: The Role of Central Banks." In Progress and Confusion. The MIT Press, 2016. http://dx.doi.org/10.7551/mitpress/10678.003.0033.
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Trappey, Amy J. C., Charles V. Trappey, and Sam C. C. Lin. "Detecting Trademark Image Infringement Using Convolutional Neural Networks." In Advances in Transdisciplinary Engineering. IOS Press, 2019. http://dx.doi.org/10.3233/atde190155.
Abstract:
The rapid development of consumer products with short life spans, along with fast, global e-commerce and e-marketing distribution of products and services requires greater corporate diligence to protect intangible assets such as brands which can easily be coped or placed in grey markets. Trademarks are the government registered legal intellectual property rights (IPRs) used to protect companies’ brands and build brand equity. Given the rapid growth in the number of global trademark registrations, the number of trademark infringement cases is also increasing, a great challenge for the original trademark owner to detect the infringement and takes action to protect the brand image and related commercial interests. This research develops a trademark similarity assessment methodology based on the US trademark law related to the high likelihood of confusion and associated regulations. The research focuses on identifying trade mark image similarity using a deep learning approach. The convolutional neural network (CNN) and Siamese neural network (SNN) algorithms are modeled and trained using Cifar-10 and TopLogo-10 corpuses. These corpuses consist of more than 100,000 positive image pairs and more than 150,000 negative image pairs as training data. After training the model, an image input to the model extracts and recommends similar trade mark images found in the corpus. The solution assists users registering new trademarks to identifying similar marks that may lead to disputes. The solution also automatically screens images to identify marks that potentially infringe upon registered trademarks.
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Molnár, András J. "TRAILSIGNER: A Conceptual Model of Hiking Trail Networks with Consistent Signage Planning and Management." In Frontiers in Artificial Intelligence and Applications. IOS Press, 2020. http://dx.doi.org/10.3233/faia200817.
Abstract:
Trail route networks provide an infrastructure for touristic and recreational walking activities worldwide. They can have a variety of layouts, signage systems, development and management patterns, involving multiple stakeholders and contributors, and tend to be determined by various interests on different levels and dynamically changing circumstances. This paper aims to develop the skeleton of TRAILSIGNER, a sound geospatial conceptual data model suite of trail networks, waymarked routes and their signage systems and assets, which can be used as a basis for creating an information system for the effective, organic and consistent planning, management, maintenance and presentation of trails and their signage. This reduces potential confusion, mistrust and danger for visitors caused by information mismatches including incomplete, incoherent or inconsistent route signposting. To ensure consistency of incrementally planned signposts with each other and with the (possibly changing) underlying trail network, a systematic, set-based approach is developed using generative logical rules and incorporated into the conceptual model suite as signpost logics. The paper also defines a reference ruleset for it. This approach may further be generalized, personalized and adapted to other fields or applications having similar requirements or phenomena.
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Warren, Aiden, and Adam Bartley. "The Obama Administration’s First Term: The Promises of the “Pivot”." In US Foreign Policy and China, 81–113. Edinburgh University Press, 2020. http://dx.doi.org/10.3366/edinburgh/9781474453059.003.0004.
Abstract:
The chapter assesses Obama’s first four years in the White House in relation to an increasingly intensifying relationship between the United States and China. Despite seemingly new attempts at cooperation, ongoing and emerging bilateral differences became a persistent and debilitating theme as issues during the first term emanating from the “pivot” and Chinese assertions in the South China Sea (SCS) came to the fore. Ultimately, Obama’s China policies were varied. Washington saw some success in new diplomatic engagements on defense issues but there were significant missteps also, from confusion of American interests in the pivot to the more specific and increasing use of military assets to counter assertive Chinese actions in the SCS. There was some success in getting China to sign up to relevant sanctions programs. But as was the trend in the final Bush years, cooperation had become difficult, and deception more openly accepted. More broadly, the Obama years were important for the new engagement it brought to East Asia and Southeast Asia more specifically. Attempting to make up for the lack of attention in Bush years, the Obama administration brought diplomatic agreements and processes back to the spotlight in American foreign policy.
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Malumian, Nicolas. "Colombia." In Trusts in Latin America, 167–80. Oxford University PressNew York, NY, 2009. http://dx.doi.org/10.1093/oso/9780195388213.003.0011.
Abstract:
Abstract In Colombia, there are five legal structures that must be considered when analyzing trusts. All of them are included under “Fiduciary Transactions” (Negocios Fiduciarios), which are defined as those fiduciary acts whereby a person delivers to another one or more assets, transferring or not ownership, for the latter to accomplish a specific purpose with them, either in benefit of the settlor or of a third person. These five legal structures are Civil trust property (propiedad fiduciaria) regulated by the Colombian Civil Code sections 794 to 822 (this chapter will refer to it as “Civil Trust Property” to avoid any confusion). The Colombian Civil Code section 794 provides that “it is called Civil Trust Property [to the property] that is subject to the burden of transferring it to a third person for the sole fact of the accomplishment of a condition. The creation of Civil Trust Property is called trust. This name is also given to the asset under Civil Trust Property. The transfer of the Civil Trust Property to the beneficiary is called restitution (restitución).” The Civil Trust Property, as in Chile and Ecuador, is not a separate patrimony but only some sort of limitation or burden over property transferred to a person (who is the civil trustee), who can use the property as an owner, but only until a condition is accomplished, when the property shall be transferred to the beneficiary. If the condition fails, the “civil trustee” becomes the full and sole owner of the property without any kind of burden or limitation on his or her ownership.
Conference papers on the topic "Confusion of assets":
1
Walters, Paul, Naveen Selvam, John Staiger, and Bibek Das. "Offshore Software Challenges for New Builds and Existing Assets." In ASME 2012 31st International Conference on Ocean, Offshore and Arctic Engineering. American Society of Mechanical Engineers, 2012. http://dx.doi.org/10.1115/omae2012-83368.
Abstract:
Complex integrated control systems are involved in nearly every aspect of offshore drilling, safety, environmental protection and other aspects of vessel operation. Safety, reliability and productivity are expected from high specification control systems such as those found on offshore supply vessels, drilling and production platforms. The ability of a control system to perform as expected is dependent on the underlying software which should be conceptualized, engineered, programmed and verified to provide the required stability and performance. Undetected errors in the software can cause hesitation and doubt for the operator upon execution of subsequent actions, in normal and/or emergency situations. The operator, who should be focused on normal operations, now has to deal with the added complexities and confusion brought about by unexpected software behavior. Traditionally, commissioning and sea trials are periods when there is increased effort to update the functionality of the control systems. Statistics indicate that updates done during traditional commissioning introduces a larger number of unintentional software defects than if the functionality issues were thoroughly vetted during the software development process. During the asset’s operational life, vendor software updates on existing systems should be coordinated to maintain or improve safety and productivity. Software development should be managed to uncover issues early in the development process, where effective solutions can be discussed to resolve issues and manage risk using a number of risk mitigation methods. The software development should follow a process wherein participation is garnered from stakeholders and the operational philosophy is documented in a Functional Description or Concept of Operation document. These documents facilitate safety as well as environmental and project risk mitigation. The challenge of the software development process is compounded by the fact that many different suppliers have diverse requirements and inherent limitations which necessitate the development of effective and specific solutions. Verification of software involves utilizing a number of test cases and exercising the software to uncover defects in the code. Testing the integration involves conducting test to verify proper communication and timeliness of the commands and data transfer between the different connected equipment in the integrated control system. Following an internationally recognized process for software development leads to reduced errors in the software, a more predictable control system and thereby, a safer and more productive asset. The methodology summarized in this paper has been created to assist developers, owners and users in software risk mitigation and is built upon industry best practices.
2
Affonso, I. D., L. T. Rodrigues, J. L. Queiroz, P. F. Vieira, L. C. Castelli, P. C. Moreira, A. O. Rocha, A. C. Silva, and R. P. Zeilmann. "Framework to an FPSO Digital Avatar." In Offshore Technology Conference. OTC, 2024. http://dx.doi.org/10.4043/35293-ms.
Abstract:
Abstract The concept of digital twin has evolved over the years, from a product-oriented approach to an asset-oriented one. However, this shift in scope has also brought challenges and confusion for owners and stakeholders, who may have different expectations and requirements for a digital representation of their physical assets. In this paper, we propose the term 'digital avatar' to describe a digital asset that enhances the capabilities of a real asset, rather than replicating it. The ‘Digital Avatar’ can be seen as a digital extension of the asset, providing additional capabilities and insights that cannot be available in the physical realm. Based on our experience and ongoing digital products, we constructed a framework to summarize the foundational technologies and concepts behind implementing a ‘digital avatar’ for an Oil and Gas production facility. These technologies have been categorized according to their purpose and laid out on an implementation timeline for greenfield projects. The main products we used as reference to build the Framework are also briefly presented to illustrate how this framework can support design, asset lifecycle management and performance optimization. This framework can help owners and stakeholders to align their objectives and priorities for developing and implementing digital avatars, as well as to evaluate their benefits and limitations.
3
Aumuller, John J., and Vincent A. Carucci. "MOP, MAOP, DP and MAWP: Understanding the Differences to Avoid Unnecessary Costs." In ASME 2013 Pressure Vessels and Piping Conference. American Society of Mechanical Engineers, 2013. http://dx.doi.org/10.1115/pvp2013-97086.
Abstract:
The ASME pressure vessel and piping codes and standards provide excellent references for code writers in international jurisdictions when developing their own national codes and for safety authorities when developing regulatory acts. The inclination to customize this effort may add unnecessary complexity that unintentionally obscures the underlying engineering principles. In developing the Canadian pipeline code, the authors use the notion of maximum operating pressure or MOP similar to the MOP found in the ASME codes for pipelines. While the ASME code definitions are explicit and articulate, the MOP defined in the Canadian code is less so and has led to inadvertent confusion by industry users. Misunderstanding of complementary terminology used in ancillary ASME standards has contributed to further complexities. The use of the term, maximum allowable operating pressure or, MAOP in the ASME pipeline codes has further reduced clarity when integrating this term into international codes and regulatory acts. This paper examines, in detail, some aspects of the Canadian pipeline code and illustrates via a representative case study some of the aforementioned difficulties that have arisen. These difficulties resulted in unnecessary derating of assets by imposing operational limits that were well below actual capacity. A clear explanation of the engineering principles underlying the provisions for codes which use a “design by rules” philosophy will help operators set appropriate limits for both static and dynamic loads that may not be apparent in the specific codes considered and will be expository for regulators and code users in general.
4
Randeniya, M., R. Palliyaguru, and D. Amaratunga. "Defining critical infrastructure for Sri Lanka." In 10th World Construction Symposium. Building Economics and Management Research Unit (BEMRU), University of Moratuwa, 2022. http://dx.doi.org/10.31705/wcs.2022.26.
Abstract:
In the last few decades, infrastructure has played a major role in supporting modern society. Moreover, there has been an increase in natural and human-induced disasters worldwide. In these situations, securing infrastructure is a major requirement. Confusion and misinformation can result if the boundaries of what constitutes critical infrastructure for a country are not clearly defined. Identification of critical infrastructure is the first step in the process of securing and protecting the available critical assets. This study aims to establish the infrastructure that can be classified as "critical infrastructure" in Sri Lanka. This includes establishing a clear margin for subsectors that fall within and operate within critical infrastructure and, consequently, ascertaining a clear definition for the critical infrastructure of the nation. This study adopted a mixed-method approach, which included an initial comprehensive literature analysis on infrastructure and the parameters involved in determining the criticality of infrastructure. Secondly, a questionnaire and semi-structured interviews were conducted to determine which infrastructure sectors would be most critical to Sri Lanka. The most significant infrastructures with the parameters of national security, economic sustainability, quality of life, public health, and safety, the criticality of infrastructure were ranked in both pre- and post-disaster scenarios, and an appropriate margin for the Sri Lankan critical infrastructure was demonstrated. The emergency services sector was found to have the most significant infrastructure in both pre- and post-disaster situations. Accordingly, the study reveals emergency services, water, energy, transportation, telecommunication, and finance as the critical infrastructures for Sri Lanka.
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Laoufi, H., Z. Megherbi, N. Zeraibi, A. Merzoug, and A. Ladmia. "Selection of Sand Control Completion Techniques Using Machine Learning." In International Geomechanics Symposium. ARMA, 2022. http://dx.doi.org/10.56952/igs-2022-118.
Abstract:
Abstract Sand production is one of the major problems in many oil and gas assets around the world. Uncontrollable sand production can affect hydrocarbon recovery and increase operational costs. This paper aims to develop a classification approach to suggest the optimal sand control method using machine learning algorithms. Four different models have been used, namely K-Nearest Neighbors, Support Vector Machine, Random Forest and Decision Tree. After extensive exploratory data analysis, nine parameters were included in the model: Sorting coefficient D10/D95, Mass fraction smaller than 44 micron, Well deviation angle through the pay zone, Pay-zone true vertical thickness, Bottom hole pressure, Maximum oil rate, Maximum gas rate, Permeability, Well type. By comparing the different models in this study Random Forest classifier achieved the highest evaluation metrics: f1-score of 0.9568, precision of 0.9580, and recall of 0.9568 respectively. These results combined with the confusion matrix to assess the model performance have shown that up to a certain level machine learning methods can ensure the adequate completion for the candidate well. The proposed work turns out to be a potential approach that rises to the level of a decision support tool and thus can help engineers set the right completion option. Introduction Sand production has always been one of the major concerns for the oil and gas industry. It is the result of the migration of failed sand grains because of the drag forces caused by fluids flow from an unconsolidated reservoir. Generally, this phenomenon leads to technical problems such as erosion of downhole equipment and surface facilities, production loss, well access obstruction, and economic effects represented by the additional cost of sand disposal. Sand control is, therefore, necessary to mitigate the effect of sand production on hydrocarbon wells. Judhan (2016) defined sand control as all the techniques that allow hydrocarbons production without sand grains production in the wellbore. Sand control consist of two methods: passive and active. Passive sand control methods are generally used to reduce sand during the first stage of production when the sanding rate is low, as this latter gradually increase, active sand control will be required.
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Burden, Dane, Nic Roniger, and Matt Romney. "Puddling Puddle Welds." In 2020 13th International Pipeline Conference. American Society of Mechanical Engineers, 2020. http://dx.doi.org/10.1115/ipc2020-9476.
Abstract:
Abstract Unique characteristics of individual pipelines come from over a century of evolving design, construction, maintenance, regulation and operation. These characteristics are especially true for legacy, pre-regulated pipelines. Due to the unique nature of the threats present on these assets, there is a need for unique inspection technologies and techniques that can increase pipeline integrity. Reconditioned and repaired pipe utilizing puddle weld repairs is one such threat. An advanced analysis was completed on a 10-inch, 68-mile light products pipeline. The pipeline was constructed with reconditioned pipe that was estimated to contain tens of thousands of puddle welds. Historical in-line inspection (ILI) data generally underperformed in classifying and discriminating puddle welds versus metal loss features. The primary objective of this project was to assess the probability of identification (POI) of a multiple dataset ILI tool utilizing multiple magnetic flux leakage (MFL) magnetization directions and residual (RES) magnetization measurements. A secondary objective was to scrutinize data for signs of coincident features. Hydrostatic testing failures showed that puddle welds with porosity and cracking were susceptible to failure and that the identification of these features would be beneficial. Analysis of historical puddle weld investigations and newly completed multiple dataset ILI data revealed strong identification capabilities in the RES dataset. The high-field magnetizations offered secondary confirmation but often saturated out thermal effects or material differences. The final report included over 40,000 identified puddle welds and five classifications for further investigation. Field investigations for 212 features were completed and the results compared to the ILI data to assess performance. A confusion matrix was created for true positive (TP), true negative (TN), false positive (FP) and false negative (FN) conditions. The smallest TP puddle weld dimension was 0.7″ × 0.7″, and the population had a statistical sensitivity value of 98% (132 TP and 3 FP). Three additional anomalies denoted as atypical were also investigated. The ILI signatures at these locations were consistent with previous repairs in which puddle welds with cracking were found and repaired. Two of the three features investigated were found to have cracking. Crack propagation was found to be both axial and non-axial in orientation. The results show that puddle welds can be detected and identified with extremely high accuracy. In addition, the preliminary classification results for atypical puddle welds show a high potential for identifying secondary coincident features. This paper details the stages, deliverables and results from an ILI advanced analysis focused on puddle welds.
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Alsaeedi, Ayesha, Mohamed Mubarak Albadi, Fahad Alharthi, Manar Elabrashy, Mohamed Alzeyoudi, Ammar Al-Ameri, Eissa Al Mheiri, et al. "Optimization of Reservoir Monitoring Planning, Reporting, and Shortfall Identifications Using a Centralized Automated Integrated Asset Operation Model System." In ADIPEC. SPE, 2022. http://dx.doi.org/10.2118/211009-ms.
Abstract:
Abstract With a vast reservoir with a complex and dynamic system production system containing more than 300 wells, both producers and injectors, keeping track of the field operational activity like Reservoir Monitoring Plan (RMP) jobs can lead to sub-utilization, confusion, lack of efficiency, and loss of time. This paper describes an integrated and collaborated method that supports monitoring and execution of field activity tasks utilizing the integrated production optimization platform and the business intelligence tools. Reservoir monitoring planning (RMP) is one of the critical workflows used to ensure the smooth execution of tasks at the required time. This enables the user to plan future tasks based on the reservoir behavior and have a quick comparison between actual and planned tasks. The process starts with inputting the planned tasks into the integrated system, categorizing the tasks based on types, and assigning the executors. The system sends reminders/notifications of the planned task approaching the task due date to all the stakeholders. It also provides an automated direct summary/bird's eye view utilizing the business intelligence tool. Using an integrated asset operation model (IAOM) solution in a digital platform, this planning and monitoring workflow has enabled the users to establish a standardized and unified central repository for the tasks to ensure the single source of truth. With the help of this advanced workflow, inter-departmental communication gaps have been reduced tremendously, thus enabling better execution, analysis, gaps, or bottleneck identification. The automated summary dashboard contains the comparison of the actual status of tasks versus planned tasks. This helps in optimal facility utilization based on dynamic RMP monitoring. Additionally, the integrated solution for planner, performer & approver enabled the users to prioritize the activity based on bottlenecks faced during the past months and reduce the times used to update the monitoring Excel sheets. This outlining process provides a standardized approach across the assets, leading to improved tracking efficiency, minimizing the time spent on manual monitoring, planning, and receiving automatic reminders to avoid delay in the planned tasks, which assisted the users in focusing on production optimization and solving different bottlenecks. This reservoir monitoring and planning approach aligns with the overall corporate strategy of using an integrated asset operation Model (IAOM) for providing end users with tremendous opportunities related to system optimization. This also supports the users’ drive to switch the approach from individual people oriented to standardized process oriented. This approach supports standardization of the work process across the organization and a minimum of $ 700K value proposition from manpower time saving over five years.
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Danielsen, Brit-Eli. "The contribution of ship bridge design to maritime accidents." In 13th International Conference on Applied Human Factors and Ergonomics (AHFE 2022). AHFE International, 2022. http://dx.doi.org/10.54941/ahfe1002509.
Abstract:
Shipping is an industry where accidents have potential catastrophic effect on humans, the environment or material assets. The design of bridge equipment and the bridge layout has a significant impact on the human-technology interaction on a ship’s bridge, hence design is important for safety of navigation. This paper presents a review of 28 accident investigation reports from the last decade where design of ship bridge equipment or bridge layout has been identified as contributing factors. Six categories of design issues were identified: 1) Bridge layout; 2) Not using available electronic equipment; 3) Unexpected use of electronic equipment; 4) Mode confusion; 5) Lack of information about system status; 6) Trust in electronic equipment. The underlying common theme for all six categories is that those who design, purchase and install ship bridge equipment does not have a sufficient understanding of the navigator’s work tasks and work context, i.e., the end-user needs. The investigation boards’ safety recommendations and the shipowners’ responses mainly concerned revising the safety management system, revising or introducing procedures and checklists, as well as crew training. These responses put the responsibility for an improved human-technology interaction on the human operator. The few recommendations and shipowner actions that concerned improving design of technology were local fixes that may prevent the exact same accident reoccurring, but do not contribute to learning on organizational or system level. For the maritime industry to learn from accidents and improve future bridge design, it is important that design issues are not only identified by the investigators, but they should also be described and investigated in more detail. Applying a systems approach to accident investigations may contribute to investigate beyond the cause ‘human error’ and provide lessons learned that can be fed back in a useful way to the relevant stakeholders, like regulators, designers, purchasers and installers. The study concludes that the increasing instrumentation and digitalization of ship bridges during the last decades has not been accompanied with usability concerns at the same pace and the operational consequences of new ship bridge design are still being shouldered by the navigators.
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Balasch, Alexander, Maximilian Beinhofer, and Gerald Zauner. "The Relative Confusion Matrix, a Tool to Assess Classifiablility in Large Scale Picking Applications." In 2020 IEEE International Conference on Robotics and Automation (ICRA). IEEE, 2020. http://dx.doi.org/10.1109/icra40945.2020.9197540.
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Xiang, Jianping, Markus Tremmel, Ding Ma, J. Mocco, Adnan Siddiqui, and Hui Meng. "Intracranial Aneurysm Morphology and Flow Dynamics to Assess Rupture Risk." In ASME 2009 Summer Bioengineering Conference. American Society of Mechanical Engineers, 2009. http://dx.doi.org/10.1115/sbc2009-206394.
Abstract:
The effectiveness of Intracranial Aneurysm (IA) size as a predictor for rupture has been debated. The confusing trends observed *unicefwhile stratifying IA rupture risk according to IA size may have arisen from overlooking its morphology and size relative to its parent vessel.
Reports on the topic "Confusion of assets":
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Clayton, Govinda, Allard Duursma, and Simon Mason. What is peace mediation? Understanding the sources of conceptual confusion in the practice and study of mediation. Folke Bernadotte Academy, 2023. http://dx.doi.org/10.61880/obvu3377.
Abstract:
Practitioners and policymakers must clearly define what they mean when using the term “mediation”. This is necessary to help conflict parties understand what to expect from third parties, to establish coordination and communication, increase the acceptability of mediation for conflict parties, and enhance learning across contexts. This brief first explains why this topic is of importance, then examines potential challenges in the definition of mediation, focusing on three tenets of mediation practice that distinguish it from other peacemaking activities: (1) a third party assists negotiations; (2) the mediator provides some minimal level of control or structure over the overall process; and (3) the parties consent to the involvement of the third party and the outcome of the process.
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Hossain, Niamat Ullah Ibne, Raed Jaradat, Michael Hamilton, Charles Keating, and Simon Goerger. A historical perspective on development of systems engineering discipline : a review and analysis. Engineer Research and Development Center (U.S.), April 2021. http://dx.doi.org/10.21079/11681/40259.
Abstract:
Since its inception, Systems Engineering (SE) has developed as a distinctive discipline, and there has been significant progress in this field in the past two decades. Compared to other engineering disciplines, SE is not affirmed by a set of underlying fundamental propositions, instead it has emerged as a set of best practices to deal with intricacies stemming from the stochastic nature of engineering complex systems and addressing their problems. Since the existing methodologies and paradigms (dominant pat- terns of thought and concepts) of SE are very diverse and somewhat fragmented. This appears to create some confusion regarding the design, deployment, operation, and application of SE. The purpose of this paper is 1) to delineate the development of SE from 1926-2017 based on insights derived from a histogram analysis, 2) to discuss the different paradigms and school of thoughts related to SE, 3) to derive a set of fundamental attributes of SE using advanced coding techniques and analysis, and 4) to present a newly developed instrument that could assess the performance of systems engineers. More than Two hundred and fifty different sources have been reviewed in this research in order to demonstrate the development trajectory of the SE discipline based on the frequency of publication.
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Jordan, Ramon L., Abed Gera, Hei-Ti Hsu, Andre Franck, and Gad Loebenstein. Detection and Diagnosis of Virus Diseases of Pelargonium. United States Department of Agriculture, July 1994. http://dx.doi.org/10.32747/1994.7568793.bard.
Abstract:
Pelargonium (Geranium) is the number one pot plant in many areas of the United States and Europe. Israel and the U.S. send to Europe rooted cuttings, foundation stocks and finished plants to supply a certain share of the market. Geraniums are propagated mainly vegetatively from cuttings. Consequently, viral diseases have been and remain a major threat to the production and quality of the crop. Among the viruses isolated from naturally infected geraniums, 11 are not specific to Pelargonium and occur in other crops while 6 other viruses seem to be limited to geranium. However, several of these viruses are not sufficiently characterized to conclude that they are distinct agents and their nomenclature and taxonomy are confusing. The ability to separate, distinguish and detect the different viruses in geranium will overcome obstacles te developing effective detection and certification schemes. Our focus was to further characterize some of these viruses and develop better methods for their detection and control. These viruses include: isolates of pelargonium line pattern virus (PLPV), pelargonium ringspot virus (PelRSV), pelargonium flower break virus (PFBV), pelargonium leaf curl (PLCV), and tomato ringspot virus (TomRSV). Twelve hybridoma cell lines secreting monoclonal antibodies specific to a geranium isolate of TomRSV were produced. These antibodies are currently being characterized and will be tested for the ability to detect TomRSV in infected geraniums. The biological, biochemical and serological properties of four isometric viruses - PLPV, PelRSV, and PFBV (and a PelRSV-like isolate from Italy called GR57) isolated from geraniums exhibiting line and ring pattern or flower break symptoms - and an isolate ol elderbeny latent virus (ELV; which the literature indicates is the same as PelRSV) have been determined Cloned cDNA copies of the genomic RNAs of these viruses were sequenced and the sizes and locations of predicted viral proteins deduced. A portion of the putative replicase genes was also sequenced from cloned RT-PCR fragments. We have shown that, when compared to the published biochemical and serological properties, and sequences and genome organizations of other small isometric plant viruses, all of these viruses should each be considered new, distinct members of the Carmovirus group of the family Tombusviridae. Hybridization assays using recombinant DNA probes also demonstrated that PLPV, PelRSV, and ELV produce only one subgenomic RNA in infected plants. This unusual property of the gene expression of these three viruses suggests that they are unique among the Carmoviruses. The development of new technologies for the detection of these viruses in geranium was also demonstrated. Hybridization probes developed to PFBV (radioactively-labeled cRNA riboprobes) and to PLPV (non-radioactive digoxigenin-labeled cDNAs) were generally shown to be no more sensitive for the detection of virus in infected plants than the standard ELISA serology-based assays. However, a reverse transcriptase-polymerase chain reaction assay was shown to be over 1000 times more sensitive in detecting PFBV in leaf extracts of infected geranium than was ELISA. This research has lead to a better understanding of the identity of the viruses infecting pelargonium and to the development of new tools that can be used in an improved scheme of providing virus-indexed pelargonium plants. The sequence information, and the serological and cloned DNA probes generated from this work, will allow the application of these new tools for virus detection, which will be useful in domestic and international indexing programs which are essential for the production of virus-free germplasm both for domestic markets and the international exchange of plant material.
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MacFarlane, Andrew. 2021 medical student essay prize winner - A case of grief. Society for Academic Primary Care, July 2021. http://dx.doi.org/10.37361/medstudessay.2021.1.1.
Abstract:
As a student undertaking a Longitudinal Integrated Clerkship (LIC)1 based in a GP practice in a rural community in the North of Scotland, I have been lucky to be given responsibility and my own clinic lists. Every day I conduct consultations that change my practice: the challenge of clinically applying the theory I have studied, controlling a consultation and efficiently exploring a patient's problems, empathising with and empowering them to play a part in their own care2 – and most difficult I feel – dealing with the vast amount of uncertainty that medicine, and particularly primary care, presents to both clinician and patient. I initially consulted with a lady in her 60s who attended with her husband, complaining of severe lower back pain who was very difficult to assess due to her pain level. Her husband was understandably concerned about the degree of pain she was in. After assessment and discussion with one of the GPs, we agreed some pain relief and a physio assessment in the next few days would be a practical plan. The patient had one red flag, some leg weakness and numbness, which was her ‘normal’ on account of her multiple sclerosis. At the physio assessment a few days later, the physio felt things were worse and some urgent bloods were ordered, unfortunately finding raised cancer and inflammatory markers. A CT scan of the lung found widespread cancer, a later CT of the head after some developing some acute confusion found brain metastases, and a week and a half after presenting to me, the patient sadly died in hospital. While that was all impactful enough on me, it was the follow-up appointment with the husband who attended on the last triage slot of the evening two weeks later that I found completely altered my understanding of grief and the mourning of a loved one. The husband had asked to speak to a Andrew MacFarlane Year 3 ScotGEM Medical Student 2 doctor just to talk about what had happened to his wife. The GP decided that it would be better if he came into the practice - strictly he probably should have been consulted with over the phone due to coronavirus restrictions - but he was asked what he would prefer and he opted to come in. I sat in on the consultation, I had been helping with any examinations the triage doctor needed and I recognised that this was the husband of the lady I had seen a few weeks earlier. He came in and sat down, head lowered, hands fiddling with the zip on his jacket, trying to find what to say. The GP sat, turned so that they were opposite each other with no desk between them - I was seated off to the side, an onlooker, but acknowledged by the patient with a kind nod when he entered the room. The GP asked gently, “How are you doing?” and roughly 30 seconds passed (a long time in a conversation) before the patient spoke. “I just really miss her…” he whispered with great effort, “I don’t understand how this all happened.” Over the next 45 minutes, he spoke about his wife, how much pain she had been in, the rapid deterioration he witnessed, the cancer being found, and cruelly how she had passed away after he had gone home to get some rest after being by her bedside all day in the hospital. He talked about how they had met, how much he missed her, how empty the house felt without her, and asking himself and us how he was meant to move forward with his life. He had a lot of questions for us, and for himself. Had we missed anything – had he missed anything? The GP really just listened for almost the whole consultation, speaking to him gently, reassuring him that this wasn’t his or anyone’s fault. She stated that this was an awful time for him and that what he was feeling was entirely normal and something we will all universally go through. She emphasised that while it wasn’t helpful at the moment, that things would get better over time.3 He was really glad I was there – having shared a consultation with his wife and I – he thanked me emphatically even though I felt like I hadn’t really helped at all. After some tears, frequent moments of silence and a lot of questions, he left having gotten a lot off his chest. “You just have to listen to people, be there for them as they go through things, and answer their questions as best you can” urged my GP as we discussed the case when the patient left. Almost all family caregivers contact their GP with regards to grief and this consultation really made me realise how important an aspect of my practice it will be in the future.4 It has also made me reflect on the emphasis on undergraduate teaching around ‘breaking bad news’ to patients, but nothing taught about when patients are in the process of grieving further down the line.5 The skill Andrew MacFarlane Year 3 ScotGEM Medical Student 3 required to manage a grieving patient is not one limited to general practice. Patients may grieve the loss of function from acute trauma through to chronic illness in all specialties of medicine - in addition to ‘traditional’ grief from loss of family or friends.6 There wasn’t anything ‘medical’ in the consultation, but I came away from it with a real sense of purpose as to why this career is such a privilege. We look after patients so they can spend as much quality time as they are given with their loved ones, and their loved ones are the ones we care for after they are gone. We as doctors are the constant, and we have to meet patients with compassion at their most difficult times – because it is as much a part of the job as the knowledge and the science – and it is the part of us that patients will remember long after they leave our clinic room. Word Count: 993 words References 1. ScotGEM MBChB - Subjects - University of St Andrews [Internet]. [cited 2021 Mar 27]. Available from: https://www.st-andrews.ac.uk/subjects/medicine/scotgem-mbchb/ 2. Shared decision making in realistic medicine: what works - gov.scot [Internet]. [cited 2021 Mar 27]. Available from: https://www.gov.scot/publications/works-support-promote-shared-decisionmaking-synthesis-recent-evidence/pages/1/ 3. Ghesquiere AR, Patel SR, Kaplan DB, Bruce ML. Primary care providers’ bereavement care practices: Recommendations for research directions. Int J Geriatr Psychiatry. 2014 Dec;29(12):1221–9. 4. Nielsen MK, Christensen K, Neergaard MA, Bidstrup PE, Guldin M-B. Grief symptoms and primary care use: a prospective study of family caregivers. BJGP Open [Internet]. 2020 Aug 1 [cited 2021 Mar 27];4(3). Available from: https://bjgpopen.org/content/4/3/bjgpopen20X101063 5. O’Connor M, Breen LJ. General Practitioners’ experiences of bereavement care and their educational support needs: a qualitative study. BMC Medical Education. 2014 Mar 27;14(1):59. 6. Sikstrom L, Saikaly R, Ferguson G, Mosher PJ, Bonato S, Soklaridis S. Being there: A scoping review of grief support training in medical education. PLOS ONE. 2019 Nov 27;14(11):e0224325.
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he Lion, the Leopard, the Hyena and the Fox: Pastoralist Researchers on the Uganda/Kenya Border. Institute of Development Studies, May 2024. http://dx.doi.org/10.19088/ids.2024.014.
Abstract:
We are continuing from our previous book, One Step Forward, Two Steps Back: Pastoralist Researchers on the Uganda/Kenya Border. That book showed the insecurity in Karamoja and Turkana in 2023. When we showed the first book to the government officials in Karamoja and Kam pala, they said, it’s a very nice thing. When we gave it to the Turkana County Government and Members of Parlia ment, they also complimented it. In the face of the problems, pastoralist leaders have decided a new strategy. This second book records what we learned from May 2023 to March 2024. For instance, a new Brigade Commander was appointed to Kotido. He had sittings with young people. He came among them, not like any other soldier to be feared. He found people, he sat, he shared. Even the warriors who feared the army were willing to meet him. In this book we characterise governments, security forces, raiders and thieves as animals who live among us. When we are living with lions, leopards, hyenas, and foxes in the bush, we get to know them and how they live. Then we assess ourselves. Are we the ones that are confusing the animals and causing any of them to act dangerously? It is as if we have been trying to attack these animals, but they have escaped us. We look at our own skills, strengths, and weaknesses. What energy do we have? It is not an easy thing to move from here. We must find ways to coax these animals to bring them to good relations with us.