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Insolvenzanfechtung: Keine Gläubigerbenachteiligung bei Ablösezahlung gegen Forderungsverzicht
(2016)
Schwerpunkt einer vorinsolvenzlichen Sanierung ist i.d.R., dass einzelne Gläubiger gegen Teilzahlungen auf ihre Forderungen verzichten und somit dem Unternehmen den notwendigen finanziellen Freiraum für einen Turnaround geben. Die Motivation der Gläubiger für einen Verzicht ist dabei auch die Überlegung, dass eine quotale Befriedigung im Rahmen eines Insolvenzverfahrens oft wesentlich geringer ausfallen würde als die durch den Vergleich realisierte Teilzahlung. Das Risiko, im Falle der Insolvenz eine Teilzahlung im Rahmen der Insolvenzanfechtung aber wieder zurückgewähren zu müssen, macht einen Forderungsverzicht weniger attraktiv. Mit Urteil vom 28.01.2016 hat der BGH nun entschieden, dass eine Insolvenzanfechtung mangels Gläubigerbenachteiligung ausscheidet, wenn der in der Teilzahlung liegende Vermögensverlust durch den damit verbundenen Verzicht auf die Restforderung voll ausgeglichen wird. Im Folgenden wird untersucht, ob dieses Urteil als Blaupause für eine anfechtungsfeste Restrukturierung einzelner Verbindlichkeiten dienen kann.
Self-aeration is traditionally explained by the water turbulent boundary layer outer edge intersection with the free surface. This paper presents a discussion on the commonly accepted hypothesis behind the computation of the critical point of self-aeration in spillway flows and a new formulation is proposed based on the existence of a developing air flow over the free surface. Upstream of the inception point of self-aeration, some surface roughening has been often reported in previous studies which consequently implies some entrapped air transport and air–water flows coupling. Such air flow is proven in this study by presenting measured air velocities and computing the air boundary layer thickness for a 1V:2H smooth chute flow. Additionally, the growth rate of free surface waves has been analysed by means of Ultrasonic Sensors measurements, obtaining also the entrapped air concentration. High-speed camera imaging has been used for qualitative study of the flow perturbations.
Operational Modal Analysis (OMA) is a promising candidate for flutter testing and Structural Health Monitoring (SHM) of aircraft wings that are passively excited by wind loads. However, no studies have been published where OMA is tested in transonic flows, which is the dominant condition for large civil aircraft and is characterized by complex and unique aerodynamic phenomena. We use data from the HIRENASD large-scale wind tunnel experiment to automatically extract modal parameters from an ambiently excited wing operated in the transonic regime using two OMA methods: Stochastic Subspace Identification (SSI) and Frequency Domain Decomposition (FDD). The system response is evaluated based on accelerometer measurements. The excitation is investigated from surface pressure measurements. The forcing function is shown to be non-white, non-stationary and contaminated by narrow-banded transonic disturbances. All these properties violate fundamental OMA assumptions about the forcing function. Despite this, all physical modes in the investigated frequency range were successfully identified, and in addition transonic pressure waves were identified as physical modes as well. The SSI method showed superior identification capabilities for the investigated case. The investigation shows that complex transonic flows can interfere with OMA. This can make existing approaches for modal tracking unsuitable for their application to aircraft wings operated in the transonic flight regime. Approaches to separate the true physical modes from the transonic disturbances are discussed.
We investigate the suitability of selected measures of complexity based on recurrence quantification analysis and recurrence networks for an identification of pre-seizure states in multi-day, multi-channel, invasive electroencephalographic recordings from five epilepsy patients. We employ several statistical techniques to avoid spurious findings due to various influencing factors and due to multiple comparisons and observe precursory structures in three patients. Our findings indicate a high congruence among measures in identifying seizure precursors and emphasize the current notion of seizure generation in large-scale epileptic networks. A final judgment of the suitability for field studies, however, requires evaluation on a larger database.
Given the strong increase in regulatory requirements for business processes the management of business process compliance becomes a more and more regarded field in IS research. Several methods have been developed to support compliance checking of conceptual models. However, their focus on distinct modeling languages and mostly linear (i.e., predecessor-successor related) compliance rules may hinder widespread adoption and application in practice. Furthermore, hardly any of them has been evaluated in a real-world setting. We address this issue by applying a generic pattern matching approach for conceptual models to business process compliance checking in the financial sector. It consists of a model query language, a search algorithm and a corresponding modelling tool prototype. It is (1) applicable for all graph-based conceptual modeling languages and (2) for different kinds of compliance rules. Furthermore, based on an applicability check, we (3) evaluate the approach in a financial industry project setting against its relevance for decision support of audit and compliance management tasks.