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Copyright of REMAH Journal is the property of Research & Development of Human Recourses Center (REMAH) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In 1978, Congress created a new federal bankruptcy law that has since become a key part of the American capital markets. I examine how large companies and their investors contract to make bankruptcy more or less likely, how distressed firms negotiate with creditors outside of bankruptcy, and how companies plan for a Chapter 11 filing and navigate the bankruptcy system. I also survey the strategic moves, ranging from litigation to financing, that activist investors deploy to improve their bargaining power and earn higher returns. The American bankruptcy system is evolving constantly, and prevailing accounts of bankruptcy law quickly become stale, creating a constant need for new empirical research to establish a foundation for policy making. [ABSTRACT FROM AUTHOR]

Using the records of hundreds of thousands of court cases filed across the United States between 2010 and 2016, we assess whether residence in public housing reduces the risk of facing an eviction filing. Comparing with similar sets of private market renters, we demonstrate that those living in public housing face equal risk. Once filed against, public housing residents face a far higher risk of serial eviction filing. Within states, public and private market serial eviction filing rates are strongly correlated—evidence that public housing property managers respond to local eviction policies in ways that resemble their private market counterparts. We report on in-depth interviews with property managers from two housing authorities in Ohio. Property managers use the courts to facilitate rent collection in jurisdictions that enable the practice, but doing so does not necessarily result in better outcomes on evaluations conducted by the Department of Housing and Urban Development. [ABSTRACT FROM AUTHOR]

This study aims to identify and analyse the specific regulations of the Bankruptcy Law to the extent that they relate to the death of an insolvent debtor. The authors attempt to determine the correct interpretation de lege lata, and where it is justified, draw conclusions de lege ferenda. Due to the fact that regulations must be interpreted together with the provisions of inheritance law and other regulations, their correct interpretation may be difficult. This study contains an analysis of three possible cases: when death occurred after the filing of a bankruptcy petition, during the course of bankruptcy proceedings, but also on the brink of bankruptcy before the petition was filed by an authorized person. In the event of death after filing for bankruptcy or after its declaration, the problem is essentially of a procedural nature and is generally resolved by identifying the persons participating in the proceedings (usually a trustee). On the other hand, in the event of the death of an insolvent entrepreneur before they file for bankruptcy, the Bankruptcy Law provides for a separate procedure. At the same time, it seems that due to the distinctness of this situation, the introduction of a different, specific definition of insolvency is justified, which the authors present in this study. [ABSTRACT FROM AUTHOR]

Eviction filing rates have declined in many large cities in the United States. Existing scholarship on eviction, which focuses on discrete tenant-landlord relationships, has few explanations for this decline. I consider whether community organizing by nonprofit organizations shapes the social organization of communities and causes landlords to file fewer eviction filings. In cities where tenant and anti-poverty organizing has become common, community-oriented nonprofit organizations advocate for disadvantaged communities and help residents avoid poverty. Community organizing has rarely been studied as a predictor of housing security among low-income tenants, despite studies of how community organizing shapes the use of property in wealthy neighborhoods. I estimate the causal effect of community organizations on eviction filing rates between 2000 and 2016 using longitudinal data and a strategy to account for the endogeneity of nonprofits and eviction. Evidence from year-to-year models in 75 large cities spanning sixteen years estimate that an addition of ten community nonprofits in a city of 100,000 residents is associated with a ten percent reduction in eviction filing. This effect is comparable to the effect of community organizations on murder and is roughly a third of the association between eviction and concentrated disadvantage. [ABSTRACT FROM AUTHOR]

Objective: Patients with a rare factor deficiency (RFD) may be asymptomatic or present with life-threatening bleeding. Studies have shown no direct relationship between factor activity level and bleeding severity, with difficulties being experienced in diagnosis and clinical follow-up. This study aims to contribute to Türkiye's data by evaluating the clinical and laboratory findings of the patients diagnosed with RFD and examined in this study. Materials and Methods: The study involves 116 patients with an RFD diagnosis who were examined between 2005-2020. The study analyzes the patients' data retrospectively using patient files and the electronic registry system. Results: The most common type of RFD is seen to be the factors VII (76%) and XI (8.6%) deficiencies. At the time of diagnosis, 50 (43.1%) patients were symptomatic, and 66 (56.9%) were asymptomatic. The most common complaints were epistaxis (n = 18 [15.5%]) and easy bruising (n = 8 [6.9%]). Five patients (three with factor VII and two with factor XIII deficiencies) were diagnosed with intracranial hemorrhaging (ICH). Of the patients, 12 (10.4%) had symptoms during the neonatal period. This study evaluated the coagulation systems of 97 patients suing thromboelastograms (TEGs), with 67 (69%) appearing normal and 30 (31%) showing symptoms compatible with RFD. When comparing the two groups, the TEGs were shown to be effective in determining bleeding tendencies, with Fisher's exact test showing a p < 0.001. Upon considering bleeding severity and factor level, prophylactic treatments were initiated in eight patients (7%), three of whom had a factor XIII deficiency, three with a factor X deficiency, one with a factor VII deficiency, and one with afibrinogenemia. Conclusion: Patients with RFD should be noted to be able to be asymptomatic. TEG can be used effectively as a method for determining RFD patients' bleeding tendencies. Patients with signs of bleeding during the neonatal period can be monitored closely, and bleeding that may develop later can be prevented with early diagnosis. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Engineering Management / Gongcheng Guanli Xuebao is the property of Journal of Engineering Management Editorial Office and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The success of electronic filing services largely depends on their continuance usage. This study examines the factors affecting the continuance usage intention of the online tax filing services in Mauritius. An integrated model comprising Trust Theory and Information System Success Model (ISSM) is applied to assess the continuance usage behaviour of e‐filing systems. The model has been extended by adding two additional variables: Perceived Usefulness and Perceived Risk. The model was tested using a sample of 315 users of e‐filing services in Mauritius. A structural equation modelling technique using partial least square structural equation modelling verified the hypotheses. The results reveal that the continuance usage intention of an electronic tax filing system is influenced by Perceived Usefulness, User Satisfaction, and Service Quality. However, Perceived Risk does not influence the continuance usage intention of e‐filing systems since the importance of Perceived Risk diminishes as trust in the e‐service provider increases. The theoretical and practical implications derived from the findings of this study are also discussed. This paper makes several contributions to the literature on electronic tax filing systems. Summary at a glance This study examines the factors affecting the continuance usage intention of the online tax filing services in Mauritius. [ABSTRACT FROM AUTHOR]

Micro, small, and medium-sized enterprises (MSMEs) in India were hit hard by the Goods and Services Tax (GST). The goals of this tax overhaul were to simplify indirect taxation, strengthen the single market, and facilitate corporate operations. Its positive and negative effects on MSMEs reflect the complexity of the terrain in which they operate. The streamlining of taxes processes was one of the most noticeable advantages of GST for MSMEs. To make things easier for companies, GST took the role of several other state and federal taxes. As a result, tax collection efficiencies increased and tax avoidance decreased. Businesses were able to more easily report their tax payments because to the GST network's electronic filing and credit claim system. However, many SMEs had problems with the introduction of GST. Companies' resources were stretched thin as they struggled to adjust to the additional compliance demands brought on by the switch to a different tax system. The high compliance costs for small businesses were a direct result of the complexity of the tax system. GST's effect on MSMEs' competitiveness was industry specific. The tax costs on certain small and medium-sized businesses were cut while others were increased. Cost structures were affected by the possibility of receiving an input tax credit, with the greatest advantages accruing to companies involved in manufacturing and value addition. The dynamics of SMEs' supply chains were also impacted by GST. As a result, more companies began giving preference to vendors who were GST-compliant. As a result, many formerly informal businesses registered for GST. However, it also meant facing tougher competition from established powerhouses. For micro, small, and medium-sized enterprises (MSMEs), the effects of GST were complicated. While its ultimate goals were to streamline taxes and increase formalisation, its implementation first disrupted many small firms and made it difficult for them to comply. Factors include sector-specific dynamics and the adaptability of MSMEs to the new tax system will determine the long-term consequences. The effects of the changing and adapting GST on MSMEs have been the topic of continuing research and discussion. [ABSTRACT FROM AUTHOR]

This historical note explains the background and impact of the decision in 1964 by the Securities and Exchange Commission to amend its proxy rules to require substantial conformance between the accounting practices in its filing requirements and those in registrants' annual reports sent to shareholders. [ABSTRACT FROM AUTHOR]

Purpose: The study sought to investigate the viability of tax e-services in ensuring tax compliance and increased revenue collection using ZIMRA Harare headquarters as a case study. Scholars shared their different ideas regarding the relationship between tax e-services and tax compliance and most of them were in agreement that the two variables yield a positive relationship. Methodology: The descriptive design, which is a component of the mixed approach, was adopted since it incorporates both quantitative and qualitative approaches. Questioners and interviews were used to collect data. Findings: The results revealed that there is a positive relationship between e-filing, revenue collection and tax compliance. It emerged that e filing, tax compliance and revenue collection have a strong positive relationship. Originality/Value: Companies should adopt the electronic tax filing system to enable better tax compliance levels and revenue collection. [ABSTRACT FROM AUTHOR]

An amendment to the Japanese Patent Act introduces a system for the filing of amicus briefs specifically in patent infringement suits. The change in business and industry models brought by emerging ICTs such as AI and IoT necessitates this change. By broadening the stakeholders and calling for more expertise, ICTs require an expansion of input by outsiders to advise legal decision-making. This paper examines the issues discussed during the process of amendment, especially with respect to the conditions set on the filing of amicus briefs, and considers insights on these issues offered by the experience of third-party submissions and amicus curiae submissions under the WTO dispute settlement mechanism. The conclusion raises broader implications for adapting legal frameworks to accommodate the complex and rapidly changing society brought by the development of ICTs. [ABSTRACT FROM AUTHOR]

The Electronic Filing System is a form of concrete application of information technology in archival institutions. This system is used to facilitate and speed up the work of archivists. In practice, this system needs to be evaluated. This study aims to evaluate the utilization of the Electronic Filing System as an information retrieval information medium at the Records Center Unit of the Ministry of Environment and Forestry and to provide solutions on how to overcome various existing obstacles. This type of research is descriptive with a quantitative approach. Sampling using a non-probability technique with saturated sampling. The sample used was 31 respondents or the entire population. Data analysis uses a Likert scale, and the calculation uses an interval scale. Evaluation of the utilization of this Electronic Filing System uses the effectiveness standard of Ron Weber in his book entitled "Evaluating Control and Audit", with a focus on evaluating system quality variables. The results showed that the level of effectiveness of the Electronic Filing System in information retrieval was relatively high. It can be seen from the results of eight indicators on the evaluating system quality variable studied. The results are as follows: Response time indicator is very high (3.54), turnaround time is very high (3.58), system reliability/stability is high (3.25), ease of interaction with the system is very high (3.3), functional usability provided by the system is very high (3.51), ease of learning is very high (3.35), quality of documentation and assistance facilities is very high (3.36), and level of integration with other systems is relatively low (2.35). All these indicators obtained an average score of 3.27, which was included in the reasonably high category. Only indicators of the level of integration with other systems need to be developed further in the future. The results of this study are beneficial for the records centre unit in evaluating the Electronic Filing System according to the standards and guidelines for the effectiveness of an information retrieval system so that it is more optimal in facilitating staff work and providing services to users. [ABSTRACT FROM AUTHOR]

This research aims to determine the effect of implementing e-Registration, eBilling, and e-Filing systems on the efficiency of individual tax reporting. In line with the research objectives, this research uses quantitative research methods. The wellsprings of information in this exploration are essential information sources got straightforwardly through the distribution of questionnaires. The technique for deciding the example in this exploration is purposive examining. The examination test was selected based on several criteria, there are Individual Taxpayers registered at the Tegallega Pratama Tax Office who have used the tax system with an age range of 18- 40 years as many as 100 respondents. The outcomes showed that the execution of the e-Registration system had no effect on the efficiency of individual tax reporting, while the execution of the e-Charging and e-Recording frameworks affected the effectiveness of individual assessment detailing. [ABSTRACT FROM AUTHOR]

Background: The present work intended to analyze the prechiasmatic sulcus types in adults via cone-beam computed tomographic images. Methods: Four hundred randomly selected adult patient files registered in the electronic system of Gaziantep University Faculty of Dentistry were investigated retrospectively. The morphological features of the prechiasmatic sulcus including its size, angulation, and classification were revealed. Results: The planum length was measured as 11.82±3.12 mm (4.70-20.72 mm), the sulcal length as 5.61±1.50 mm (1.82-11.20 mm), the sulcal angle (SA) as 18.66±9.90° (0-50.60°), and the interoptic distance as 17.65±2.14 mm (8.60-24.52 mm). The interoptic distance was greater in male samples compared to females (P < .001); however, the sulcal angle (P = .834), sulcal length (P = .658), and planum length (P = .326) were similar in genders. Considering the average groove length and angle, the narrow steep sulcus was observed as 22.25% (89 cases), the narrow flat sulcus as 26.75% (107 cases), the wide steep sulcus as 25.5% (102 cases), and the wide flat sulcus as 25.5% (102 cases). Conclusions: The findings of this radiologic study may be helpful for neurosurgeons, neuroradiologists, and otorhinolaryngologists in selection of patients suitable for surgical approach (e.g., endonasal or transcranial), by providing categorization of the prechiasmatic sulcus during resection of sulcus-related pathological entities. [ABSTRACT FROM AUTHOR]

The article focuses on Chief Judge Hank parked at his court parking space and headed to the court personnel entrance and lawyers were meeting clients and witnesses. It mentions courthouse entrances, where the guards were experiencing connectivity problems. It also mentions cloud services, and would be able to access applications, programs, and data as soon as restored internet access. It also mentions electronic filing for issue or quash criminal warrants.

Objective: Infections are an important cause of morbidity and mortality for patients with congenital neutropenia. In the present study, we report on the incidence, type, localization of documented infections, as well as the clinical features and long-term outcome in patients with congenital neutropenia in our clinic. Method: We performed a retrospective chart review of children with neutropenia seen at our hospital from 2000-2018. The data of 15 patients with congenital neutropenia were included in this study. Clinical and laboratory data were analyzed retrospectively using patients' files and an electronic data system. Results: The median age at diagnosis was 34 months (range, four months-150 months) and the median follow-up time was 48 months (range, 13-179 months). The leading causes of hospital admission before the establishment of the diagnosis were upper respiratory tract infection in six, pneumonia in four, gingival stomatitis in three and soft tissue infection in two patients. We reached the documented 74 hospitalization episodes and the most common reasons for hospitalization were pneumonia (35%), fever (21%), stomatitis (16%), cutaneous and deep soft tissue infections (12%). Conclusion: The management of infectious complications in children with congenital neutropenia is crucial. Early diagnosis is essential to prevent infections and permanent organ damage. Congenital neutropenia should be suspected in patients with a history of frequent upper respiratory tract infection, and necessary investigations should be performed accordingly. However, it should be kept in mind that the clinical findings of the patients may vary despite having the same mutation. [ABSTRACT FROM AUTHOR]

The article seeks to capture the state of the art in current uses of digitization, algorithmic tools, and machine learning in domestic governance in the U.S. It mentions status report on nonmilitary governmental uses of artificial intelligence and its building blocks throughout state and federal courts and agencies. It also mentions use of electronic filing or other data systems to manage information in electronic format and review of administrative agencies' uses of artificial intelligence.

The regulatory authority will be evaluating the ANDA submission of the FDA, the Refuse to Receive (RTR) reviewing your Application for an Abbreviated New Drug (ANDA) contains information sent to the FDA of review including possible clearance of a generic medicines product. When authorized, the claimant can develop and sell a drug company drug in order to provide a safe, reliable, lesser option to a drug referred to during the brand. The day that the department collects that proposal through its electronic filing processes, a PAS has been 'submitted' to the FDA. The date on which a submission is received shall then count as the first day of the examination process. FDA also laid down simple steps to ANDA submissions throughout the FDA "refuses to file" (RTF) procedure along with shortcomings, applications still deal with technical problems. Any ANDA application The shortcomings of CTD modules mentioned throughout the ANDA submission are essential to delve deeper into the procedure and consider the potential explanations of how the FDA can fail to accept and even decline to obtain (RTR). [ABSTRACT FROM AUTHOR]

Through its electronic filing system EDGAR, the U.S. Securities and Exchange Commission (SEC) provides information that listed companies are required to report. However, while the information is thus made public, it is not readily available. This article explains the purpose of the SEC and its EDGAR filing system, how it works and how anyone can access this information. It further explains how companies file their material contracts as attachments to their filings and how to find them. The paper also explains the development of a program for mining EDGAR, resulting in the extraction of over six hundred JV contracts. Finally, the paper explores basic text mining techniques to dissect the contracts and point out the most widely used clauses, such as joint venture type and scope, the laws governing the contract and the description and responsibilities of the parties and opens a broad research agenda. [ABSTRACT FROM AUTHOR]

In 2015, Zimbabwe made a milestone in implementing ‘ease of doing business’ measures, by introducing the electronic tax filing system. The study employed a content analysis methodology in assessing the effectiveness of ZIMRA’s electronic services platform in inducing tax compliance in Zimbabwe. Information was gathered from a wide range of reliable and published sources such as books, journal articles, national budget statements, ZIMRA revenue performance reports and newspapers. Evidence gathered revealed that the electronic services platform has been helpful and much instrumental in reducing taxpayer compliance costs, thereby ameliorating overall compliance. However, the study overtly shows that the electronic services platform has not been a perfect panacea and many loopholes exist. The study therefore proffered a number of recommendations which include, but not limited to system upgrade, activating the payment gateway, taxpayer education, substantial tax reforms as well as infrastructural development. [ABSTRACT FROM AUTHOR]

Copyright of Journal Public Administration & Social Management / Administração Pública e Gestão Social is the property of Administracao Publica e Gestao Social and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Objective: The objective of the study was to investigate the causative factors and complications attributable to obesity in children living in Jeddah, Saudi Arabia. Methods: This is a retrospective study encompassing a sample size of 151 children and adolescents between the ages of 4 and 20 years. Data were collected through reviewing medical records, medical files on the hospital electronic system, and clinical interviews conducted with legal guardians. The date of the study was from January to June 2018, and the study was carried out in Jeddah, Western Region, Saudi Arabia. Results: Data were entered, coded, cleaned, and analyzed using the Statistical Package for the Social Sciences (IBM SPSS), version 22. The analysis was done by assessing the significance of various risk factors and sequelae in their contribution to pediatric obesity by one-way ANOVA for nominal variables of more than two categories and independent-samples t-test for the nominal variables with two categories. The sample was 47% of the male gender, whereas females made for the remaining 53%. The causation of obesity was distributed among the following factors: an unhealthy diet, a sedentary lifestyle, medications such as glucocorticoids, and complications attributed to obesity including gastroesophageal reflux, hypertension, precocious puberty, sleep apnea, psychological disturbances, and fatty liver diseases. Conclusion: Environmental factors were found to be the most predominant cause, where the majority of children were found to be leading a sedentary lifestyle, following an unhealthy diet, and skipping meals. The most recurring complications involved psychosocial and behavioral abnormalities, and among the medical consequences, gastroesophageal reflux and obstructive sleep apnea were the most prevalent. [ABSTRACT FROM AUTHOR]

Purpose: To develop a prospective non-muscle-invasive bladder cancer (NMIBC) data registry by generating NMIBC-specific electronic case report forms (eCRFs) in our institution's electronic patient file system, and to report on the development and implementation of a prospective multicentric registry. Methods: Templates for data collection, including clinical outcome parameters and quality indicators, were developed in InfoPath™ as an eCRF and were incorporated in our hospital's electronic patient file system. Quality parameters for managing NMIBC patients that were identified by comprehensive literature review were included in the eCRFs. Three separate eCRFs were developed for the management of NMIBC patients: surgery report, bladder instillation form, and multidisciplinary team form. Results: In August 2013, we started a Flemish prospective clinical and pathological data registry for all patients undergoing transurethral resection of bladder tumor (TURBT) for NMIBC in four participating hospitals, three of which continued using this to date. Three more hospitals started enrolling in 2017, 2018, and 2019, respectively. Written reports of the registered clinical actions are automatically generated within the electronic medical file. When urologists complete these eCRFs, an automated ready-to-send letter to the general practitioner is generated. Up till May 2019, 2,756 TURBTs in 2,419 patients are included in the dataset. Currently, we are recruiting over 600 TURBTs every year. Conclusions: Easy-to-use eCRFs were developed and included in the electronic patient file system. This registration tool was implemented in 7 hospitals, 6 of which are still using it today. The register harvests important clinical data, while performing routine clinical practice. The data will be used to analyze real-life data of NMIBC patients, to challenge the existing guidelines, to create novel risk stratification tools, and to develop, monitor and validate quality parameters for NMIBC management. [ABSTRACT FROM AUTHOR]

At each level, Party committee general offices (offices) are responsible for heading up processing of that level's Party committee filing and review work, choreographing and coordinating, and supervising, urging, and guiding their locality's filing and review work. Intra-party regulations and normative documents jointly formulated by more than one Party organisation shall be submitted for filing up to a common higher-level Party organisation by the lead Party organisation ( ). [Extracted from the article]

At present, the notice filing system under Article 9 of the United States Uniform Commercial Code is seen as the most influential model worldwide for a registry of security rights in movables. However, the US system, established in 1952 and currently still in transition towards electronic filing, does not meet state-of-the-art technology standards. By contrast, the Belgian Pledge Registry, operational since 1 January 2018, is a fully automated electronic registry system that benefits from the advantages of modern technology. The question therefore arises whether the Belgian Pledge Registry has the potential to become a new additional leading model for registration of security interests in movables. To answer this question, we will test the extent to which the Belgian Pledge Registry meets the current international standards for a modern and efficient registry of security rights in movables, as set out in United Nations Commission on International Trade Law instruments and the European Draft Common Frame of Reference. [ABSTRACT FROM AUTHOR]