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In Byers v Saudi National Bank, the Supreme Court held that where a right is transferred in breach of trust and the beneficiary's beneficial interest in the right is extinguished by the transfer, a personal claim for knowing receipt is not available against the recipient. Lord Briggs and Lord Burrows offered different reasons for this conclusion. This note argues that their approaches, while superficially similar, could lead to divergent results in future cases. It argues that Lord Briggs' analysis is to be preferred, and is best understood to mean that a personal claim for knowing receipt is one for breach of a restorative duty or a custodial duty. Whilst Lord Briggs did not offer a justification for these duties, this note argues that these duties, and therefore the personal claim for knowing receipt, are justified by a third party knowingly depriving the beneficiary of the performance of their trustee's duties. [ABSTRACT FROM AUTHOR]

Objective: In 2017, the Veterans Health Administration (VHA) implemented a national suicide prevention program, called Recovery Engagement and Coordination for Health–Veterans Enhanced Treatment (REACH VET), that uses a predictive algorithm to identify, attempt to reach, assess, and care for patients at the highest risk for suicide. The authors aimed to evaluate whether facilitation enhanced implementation of REACH VET at VHA facilities not meeting target completion rates. Methods: In this hybrid effectiveness-implementation type 2 program evaluation, a quasi-experimental pre-post design was used to assess changes in implementation outcome measures evaluated 6 months before and 6 months after onset of facilitation of REACH VET implementation at 23 VHA facilities. Measures included percentages of patients with documented coordinator and provider acknowledgment of receipt, care evaluation, and outreach attempt. Generalized estimating equations were used to compare differences in REACH VET outcome measures before and after facilitation. Qualitative interviews were conducted with personnel and were explored via template analysis. Results: Time had a significant effect in all outcomes models (p<0.001). An effect of facilitation was significant only for the outcome of attempted outreach. Patients identified by REACH VET had significantly higher odds of having a documented outreach attempt after facilitation of REACH VET implementation, compared with before facilitation. Site personnel felt supported and reported that the external facilitators were helpful and responsive. Conclusions: Facilitation of REACH VET implementation was associated with an improvement in outreach attempts to veterans identified as being at increased risk for suicide. Outreach is critical for engaging veterans in care. [ABSTRACT FROM AUTHOR]

Copyright of FinanzRundschau is the property of De Gruyter 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 article offers information that Originating Depository Financial Institution (ODFI) must have the ability, either within its own processing environment or through a processing agent, to initiate Automated Clearing House (ACH) files to the ACH Operator in the proper format. It mentions that ODFIs warrant proper formatting of all ACH transactions that they initiate into the ACH Network.

A boat sales receipt produces the legal effects of a valid sales contract. The receipt is a document proving the ownership of a boat on the basis of which an entry is made in the register of boats. [ABSTRACT FROM AUTHOR]

Copyright of Romanian Case Law Review / Revista Română de Jurisprudenţă is the property of Universul Juridic Publishing House 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 article highlights the play, All's Well That Ends Well by William Shakespeare. Topics include virginity, consummation, and the conception of children; and contradicts with modern receipts as records of family history, memory, and progeny, because it interacts in complex ways with the idea of children and motherhood in the person of Helena and her unborn child.

The motivated findings and conclusions of the expert or of the laboratory or specialized institute from which the expertise has been requested will be recorded in a written report. Exceptionally, when the expertise is carried out in front of the body that disposed/ordered its execution, the expertise report may be oral. The form of the expertise report also depends on the nature, as well as the specificity of the problem that generated the expertise. In all cases where the expertise requires time, documentations, travels, researches, analyses, laboratory tests, etc., the expertise report will take the written form. In case the expert can immediately express his opinion on the factual circumstance whose clarification requires specialized knowledge, he will be heard during the meeting, and his opinion will be recorded in a minutes, according to the provisions relative to the recording of the witness statement, which apply accordingly. As such, the expertise report is the document by which the expert informs the court of all the legally collected information which clarify (bring light on) the issues to be examined, being, therefore, the means by which the evidence is presented to the judge. The expert must limit himself to reporting what he has perceived, without expressing his opinion on the consequences of fact and of law that might result. The text of the report will include clear, short and dense phrases and sentences, using accessible vocabulary, without ambiguous formulations or terms and without references to proceedings outside the file. The technical terms, which are difficult to access, will be explained at the bottom of the page or in brackets, in order to facilitate the understanding of the conclusions. The legislator of the Civil Procedure Code does not expressly provide the mentions which the expertise report must contain. But Article 21 of the Government Ordinance No 2/2000 on the organization of the activity of judicial and extrajudicial technical expertise refers to the following parts: the introductory part; the description of the operations for carrying out the expertise, the objections or explanations of the parties, as well as the analysis of these objections or explanations based on the findings of the expert or of the specialist; the conclusions of the expert or specialist. If necessary, the expertise report should mention the summoning of the parties by registered letter with declared content and acknowledgment of receipt, specifying that the proof of receipt is attached to the expertise report. It should not be overlooked the fact that the mentions regarding the personal findings of the expert are evidence until the forgery is declared. On the other hand, the other mentions in the expertise report can be countered by the other evidence in the file. The forensic expertise report can only be removed by another means of evidence of equal scientific value, that is to say, also through a forensic expertise report, and not through the deposition of some witnesses, for example. In the situation of the administration of two expertises whose conclusions are contradictory, the court will accept one of them and remove the other or remove them both and will use other evidence, and may even order a new expertise. However, contradictory forensic expertises must be submitted for approval to the Higher Forensic Commission. The extrajudicial expertise has no probative power. However, the extrajudicial expertise presented by the parties within the trials concerning lands has the same probative value as the judicial expertise, if it is carried out by experts authorized by the Ministry of Justice. [ABSTRACT FROM AUTHOR]

The article informs on the requirements for proof of receipts for intra-community deliveries from January 1st, 2020 and their practical implications in Germany. It mentions intra-community deliveries are exempt from sales tax in accordance with Section 4 No. 1 Letter b in conjunction with Section 6a Umsatzsteuergesetz.

Expertise is the activity of research of certain facts or circumstances of the case, which requires specialized knowledge, activity carried out by an expert or, in the cases provided by law, by a specialist in a specific field, designated by the court at the request of the parties or ex officio, and whose findings and/or conclusions are reported in a written document, called an expertise report. As such, the expertise and the expertise report are two interdependent operations, since the expertise report is the follow-up of the expertise, its final act, and the expertise is the research activity on which the expertise report is based. Although the legislator establishes that the evidence can be provided, among others, by means of the „expertise" (Article 250, Articles 330-340 of the Civil Procedure Code), which constitutes the means of proof, from a legal point of view, is the expertise report, and not the expertise itself. The expertise can only concern factual circumstances on which the expert is asked to give clarifications or to ascertain them, circumstances which require specialized knowledge and which help to solve the case. The legal norms cannot form the object of the expertise, because the judges must know the law in force in Romania. However, the content of the foreign law is established by the court of law through „attestations obtained from the state bodies that have enacted it", by „expertise opinion" or by another appropriate way [Article 2562 (1) of the Civil Code]. In principle, admitting or ordering an expertise is optional, the court being free to assess whether in the case it is admissible and conclusive a certain expertise or another, or none. There are, however, situations in which the court cannot assess the admissibility of the expertise, because this assessment was made by the legislator himself, by establishing, in particular, cases of compulsory expertise, under the sanction of cancellation of the judgment. For example, in the case of late registration of birth, in the matter of expropriation for cause of public utility, within the measures prior to the interdiction. The expertise can be carried out in court, if the experts can immediately express their opinion on unclear factual circumstances (in which case an expertise report is not necessary), or outside the court, if the expertise involves some time-consuming work, travels, analyses, measurements, etc. If it is required an on-site work to perform the expertise or the parties' explanations are necessary, the operation can only be performed after their summoning by registered letter with declared content and acknowledgment of receipt. As in the case of the other means of evidence, the evidentiary power of the expertise report is left to the free appreciation of the judge. However, regarding the mentions contained in the expertise report, we are making the following distinction: the mentions regarding the factual findings of the experts (the date of the report, the pleadings of the parties made in the presence of the expert, etc.) are evidence until the forgery is declared, because the experts work as delegates of the court, and the expertise report has the legal nature of an authentic document; the other mentions (the answers given by the expert to the questions asked and the conclusions of the report) do not bind the court, they can be argued against by the other evidence from the file. In some cases, the expertise report can only be removed by means of evidence of equal scientific value. These are the conclusions of the forensic expertise report, whose probative value has some particular features. For example, the serological sample cannot be removed by the depositions of witnesses. The filiation test, performed by DNA fingerprinting, provides conclusive results with an accuracy of approximately 99.999%, even 100%. [ABSTRACT FROM AUTHOR]

In this article, the authors find that consumers' preferences change as a function of their temporal distance from the receipt of their last salary. The authors propose and test that when consumers have just received their salary (“the near-salary condition”), they exhibit promotion motivations in their product preferences. However, they exhibit prevention motivations in their product preferences when significant time has elapsed since their last salary receipt (“the far-from-salary condition”). The authors collected data from two longitudinal studies to validate these findings and to test the underlying process. Using actual purchase behavior and collecting product preference during a one-month period, the authors show that consumers' product preferences change in response to temporal distance from their last salary receipt. The findings suggest to managers that the best time to promote products or messages with a promotion appeal is near to consumers' last salary receipt and that the best time to promote products or messages with a prevention appeal is far from consumers' last salary receipt. [ABSTRACT FROM AUTHOR]

In this paper, we study depositary receipt prices in regulated markets and free-entry markets. Because of their unique environments, the Taiwanese and Hong Kong markets provide interesting settings that have not yet been explored in the literature. In particular, we focus on the following: (I) the difference in the long-term price relationships between depositary receipts and underlying securities in free-entry and regulated areas, (2) the price dynamics of the depositary receipts for firms with and without the long-term equilibrium relationships between depositary receipts and underlying securities, and (3) the incremental information content of the qualified foreign institutional investor (QFII) ownership ratio for the depositary receipts issued by Taiwanese firms. The empirical results reveal that long-term equilibrium relationships between depositary receipts and underlying security prices exist for firms listed in Hong Kong, a free-entry market, but do not necessarily exist for firms listed in Taiwan with foreign ownership restrictions. The long-term equilibrium relationships between depositary receipts and underlying securities and the local market conditions are the most important factors in explaining the depositary receipt returns when the equilibrium exists. In the absence of equilibrium, the lagged returns of depositary receipts or underlying securities and the local market conditions become important. In addition, QFII ownership ratios significantly explain the depositary receipt price variations in a regulated market, which implies the restriction effect on the price dynamics of the depositary receipts. [ABSTRACT FROM AUTHOR]

The article presents an answer to the question related to request for additional information by the Member State of refund of VAT information, within a month of receipt the request for information from its addressee be submitted.

Businesses, stores, and businesses generate large amounts of vouchers and are often the only source of information about how products are related and grouped. Vouchers from a retail store were analyzed using the complex networks approach. The catalog consists of 272 products; On average, a product is related to 10 other articles. From the modularity, 39 item families were identified, from these, 2 examples of offers with items that can be purchased together are shown. The sales form a "small-world" network ordered around three relevant products. His network has reached a state where the probability of a product establishing new connections is minimal. The results were compared with the ABC inventory classification system; the result shows a classification that complements the analysis and management of an inventory. [ABSTRACT FROM AUTHOR]

The act of abrenunciation (renunciation) was a commonly practiced legal action before the Polish courts for nobles, conducted by a woman upon contracting marriage, or entering a convent. It consisted of acknowledgment receipt of a dowry by the husband or convent, and of the woman's renunciation of any further rights to the family estate. The statement, according to the chancellery standards, was to be presented orally for the record in the court for nobles. The legal effect of abrenunciation was the surrender of any and all further claims to the inheritance against the current owners of the family estate. [ABSTRACT FROM AUTHOR]

The article offers the information on prenotification which being a non-monetary entry transmitting through the ACH Network by an Originator to an RDFI. Topics include receiving in any ACH file on any day with live entries or non-monetary entries; RDFI processing prenotifications immediately upon receipt as these are non-dollar entries having no accounting impact; and verifying the accuracy of the account number for all prenotification entries.

This paper uses daily hotel occupancy data to examine the effects of a wide variety of political and sporting events on the hotel room market of Charlotte, North Carolina from 2005 to 2014. Two political conventions and NASCAR auto races are associated with large increases in hotel occupancy, prices, and revenue, but many other events have no discernable effect on Charlotte's hotel market. The results also indicate that occupancy effects before or after most events are modest at best. Back‐of‐the‐envelope calculations show incremental hotel‐tax receipts fall short of the debt service incurred in constructing and maintaining the city's sports venues. (JEL H71, Z23, Z28) [ABSTRACT FROM AUTHOR]

This study investigated the monthly dynamics of social assistance benefit receipt – in particular the incidence of long‐term benefit receipt – in four European countries: Luxembourg, The Netherlands, Norway and Sweden. The analysis is based on four separate administrative panel data sets, each covering the 96‐month period from January 2001 to December 2008. Benefit dynamics were found to vary considerably across countries. In the two Nordic countries, long‐term benefit receipt was found to be a rare exception. Most recipients, however, had multiple spells and the majority of benefit leavers returned to benefits within a few months of leaving. In Luxembourg and The Netherlands, long‐term benefit receipt was frequent, but benefit leavers were much less likely to return to benefit receipt after exit. The total duration of benefit receipt per individual across spells was two to three times as high in The Netherlands and Luxembourg as in Norway and Sweden. [ABSTRACT FROM AUTHOR]

Recently, Scholten and Read (2014) found new violations of dominance in intertemporal choice. Although adding a small receipt before a delayed payment or adding a small delayed receipt after an immediate receipt makes the prospect objectively better, it decreases the preference for that prospect (better is worse). Conversely, although adding a small payment before a delayed receipt or adding a small delayed payment after an immediate payment makes the prospect objectively worse, it increases the preference for that prospect (worse is better). Scholten and Read explained these violations in terms of a preference for improvement. However, to produce violations such as these, we find that the temporal sequences need not be constructed as Scholten and Read suggested. In this study, adding a small receipt before a dated receipt (thus constructed as improving) or adding a receipt after a dated payment (thus constructed as improving) decreases preferences for those prospects. Conversely, adding a small payment after a dated receipt (thus constructed as deteriorating) or adding a small payment before a delayed payment (thus constructed as deteriorating) increases preferences for those prospects. [ABSTRACT FROM AUTHOR]

Copyright of Ege Üniversitesi Ziraat Fakültesi Dergisi is the property of Ege Universitesi, Ziraat Fakultesi 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 article focuses on tightening pleading standards in Fair and Accurate Credit Transactions Act (FACTA) credit card receipt litigation. Topics discussed include Safeco decision's standard of willfulness, the costs and dubious benefits of the class action law; eligibility in Bell Atlantic Corp. v. Twombly and Ashcroft v. Iqbal; and U.S. Supreme Court's understanding of willfulness in the context of FACTA.

Remittances may influence household expenditures, poverty rates, development and investments in the receiving country. Using World Bank survey data from Ethiopia, Uganda and Kenya, the influence of remitters’ and recipients’ characteristics on remittance amounts and allocation is examined. Effects of the remitter–receiver characteristics on remittance amounts are generally similar between countries. Such similarities imply a potential similar effect of policies in these countries. Age, household income, frequency of communication, family relations with remitter and country the recipient resided in influence remittance allocation. Recipients in Ethiopia and Uganda are more likely to allocate remittance towards savings than those in Kenya. [ABSTRACT FROM PUBLISHER]

The article reflects on the views of Roland Franz, managing partner of Roland Franz & Partner on the issue of private withdrawals and private deposits receipts for tax purpose. It mentions use cash from the register pay into the company bank account and then possibly set up a standing order from the company bank account to the private account, and cash withdrawals from this account are not relevant for tax purposes.

The article offers information on the Joint Committee on Taxation (JCT) staff which is nonpartisan and serves the U.S. Congress House. It mentions that the important responsibilities of JCT is to develop revenue estimate, focused on the change in federal receipts result from proposed tax legislation. It mentions that revenue estimate is an estimate of the change in the federal baseline receipts from the changes in the law.

This paper aims to present and explain the newly implemented measure of organizing a Tax Lottery Receipts in Romania, in orderto combat tax evasion by raising awareness among consumers and make them responsible when purchasing any goods.The lottery proposes an approach to strengthen the fiscal voluntary conformation by stimulating financially those who promote respecting the law -- asking for the fiscal receipt, and helpthe fiscal authorities this way in the fight against tax evasion, contrasting at the same time with punishing those who do not respect it -- not issuing fiscal receipts. [ABSTRACT FROM AUTHOR]