Feature BANKRUPTCY When Your Customer Goes BellyUp How to protect an unsecured creditors interests when its customer is in financial straits BY STEPHEN T BOBO AND KENNETH J GOODHEART March 31 1999 EXECUTIVE SUMMARY BANKRUPTCY LAW HAS SOME UNPREDICTABLE consequences If a customer has physical possession of its suppliers property ownership may be debated Conversely a supplier may reclaim some goods it has already shipped If a supplier files a formal proof of claim it may waive other rights THE COURT MAY SET ASIDE DISTRESS SALES of assets or inflated prices for goods shipped to the bankrupt debtor as constructively fraudulent Any such transaction at less than full value may raise questions IF A CUSTOMER LOOKS FINANCIALLY SHAKY creditors should start keeping meticulous records consider ways to secure payment for shipments identify all credit exposure and discuss the possibilities for a consensual workout CHAPTER 11 BANKRUPTCY LEAVES much CONTROL with the debtor but the creditors recoveries may be higher than they would be in a Chapter 7 liquidation If the debtors management is not both competent and trustworthy creditors should consider filing an involuntary bankruptcy petition and ensure that a trustee is appointed thereby ousting management In bankruptcy proceedings the debtor or trustee can reject most contracts and leases from the date of the petition UNSECURED CREDITORS USUALLY BAND TOGETHER in Chapter 11 cases by forming a committee with fiduciary responsibilities Typically the debtor negotiates with its creditors to develop a workable reorganization plan To become effective the plan must be approved by the court CREDITORS SHOULD LOOK CAREFULLY at the debtors disclosure statements and do a reality test on projections The court will address objections to a reorganization plan and creditors vote whether to accept or reject it Nonetheless the court has the final say STEPHEN T BOBO Esq is a partner in the law firm of DAncona Pflaum LLC Chicago and a member of the American Bar Association His practice is concentrated on bankruptcy corporate reorganization creditors rights and related litigation His email address is sbobodanconacom KENNETH J GOODHEART CPA CMA is a senior manager in the transaction services practice of KPMG LLP His email address is kgoodheartkpmgcom I n fat times its easy to miss the signs that a valued customer may have financially overextended itself Alas inevitably someones customer does declare bankruptcy Even such highprofile companies as Boston Chicken Crown Books Grand Union Co LA Gear Montgomery Ward Pan Am Corp and J Peterman have stumbled in the last few years To protect a creditors interests CPAs in business and industry and those in public practice who advise business clients need to understand that bankruptcy law is full of traps If a creditor doesnt tread carefully it may find that its prior notion of who has a right to what claims can turn to dust The CPA can help creditors bolster their claims UNINTENTIONAL EXPOSURE Bankruptcy law can seem mysterious to the uninitiated CPAs should be aware of many circumstances that can cause complications In some cases assets that a debtor has in its possession can end up as property of the bankruptcy estate see glossary even though the suppliers management believes its company owns them For example depending on the circumstances the bankruptcy court may treat Consigned inventory as the debtors property The creditors property as an extension of unsecured credit even if the transaction is not styled as a sale if it is used in the debtors manufacturing process or is entrusted to the debtor for processing and return Equipment leases as sales rather than true leases To recover such assets or their value CPAs should be aware that the creditor must prove its ownership interest In any of the situations described a clear written agreement will help the creditor make its case The agreement should require the debtors books and records to reflect the creditors property interest Filing a financing statement called a UCC1 under a provision of the Uniform Commercial Code can put other parties on notice that such an agreement exists Normally a UCC1 is filed to perfect a security interest granted in personal property however unsecured creditors may file a UCC1 proclaiming an interest in specified assets even if there isnt any security interest For example when the owner of artwork consigns it to a gallery for sale she can file a UCC1 to protect herself in case the gallerys finances wobble CALL THE REPO MAN Commercial law does leave some wiggle room for unsecured creditors Accordingly CPAs should advise creditors to take full advantage of their rights For example goods in transit may be recalled after a bankruptcy petition is filed Depending on the shipping terms it may be possible for a sellercreditor to recall shipments in transit to the purchaserdebtor For instance goods shipped FOB destination remain the property of the seller until delivery In such cases the seller should be able to direct the carrier to return the goods if it learns of the buyers insolvency or bankruptcy filing prior to completed delivery That would give the creditor a chance to reassess the buyers creditworthiness before extending more unsecured credit If the seller neglects to Most states have laws granting sellers the right to reclaim some goods shipped on open account even after delivery is made This is called the right of reclamation Only identifiable goods that the debtor has not processed or shipped qualify Usually the seller must exercise this right on discovery of the buyers insolvency and within 10 days of when the buyer received the goods If bankruptcy intervenes the period is extended The creditor must make the demand for the specific goods it reclaims in writing A secured creditors prior lien supersedes reclamation rights However the bankruptcy court may grant an unsecured creditor that wants to reclaim goods either a lien or a priority claim which will enhance its chances of at least getting something Postpetition Credit Issues Chapter 11 debtors continuing in business after filing for bankruptcy need continued access to goods and services and will seek credit Some suppliers wont extend credit to any potential customer in Chapter 11 At the other extreme some suppliers mistakenly believe or are encouraged by the debtor to believe that payments for sales to a Chapter 11 debtor are somehow guaranteed minimizing or eliminating credit risk Not so Postpetition debts incurred by a Chapter 11 debtor are entitled to priority in payment over unsecured prepetition debts Postpetition trade debt receives the same priority as professional fees for attorneys and accountants but it is not riskfree A debtor could incur substantial losses while in Chapter 11 and become unable to fully pay secured claims and postpetition unsecured credit Postpetition creditors should carefully monitor the debtors operations and review the monthly operating reports that a Chapter 11 debtor must file with the bankruptcy court Unsecured postpetition creditors should also review any agreements between the debtor and its secured creditors for terms that may affect their own interests NO CLUBBINESS The Bankruptcy Code includes a provision to prevent debtors from giving preferential treatment to some creditors It is also designed to deter creditors from racing to dismember a financially troubled company This provision prevents creditors from keeping preference payments collected from an insolvent debtor shortly before it declared bankruptcy CPAs should also be aware that a court could overturn other property transfers For example if the creditor files a lien against the debtors property or the debtor cedes a security interest in its property just before it declares bankruptcy it may not stick Creditors may have to return any payments or other transfers received during the 90 days before a bankruptcy filing for insiders such as the debtor companys officers directors or controlling shareholders the rule is one year Bankruptcy law allows defenses that may permit creditors to keep some payments The law is designed to encourage creditors to continue to do business with a troubled debtor so a creditor can try to prove to the court that the payment was made in the ordinary course of business between the parties However a bankruptcy trustee gets a long time generally up to two years to claim that a creditor has received preferential treatment A creditor caught in this limbo rarely sees it as justice because it may have to return a payment that was already late CPAs should advise creditors to keep records of all transactions with the debtor handy At minimum creditors should keep all the records for the year preceding the filing For example if the creditor tries to prove to the court that a transaction was within the parties ordinary course of business it may have to demonstrate the business patterns between the parties A mountain of records to back this up can help However if the debtor dragged its heels by taking even longer to pay than had been usual in that business relationship the court will probably see the payment as AGREEMENTS MAY VANISH According to the law the debtor gets to decide whether or not to reject ongoing leases and contracts that still obligate both sides to perform That can leave creditors without much control over the outcome although they may petition the bankruptcy court to compel the debtor to make up its mind If the debtor assumes the preexisting obligation with court approval the decision is binding After that payments under the contract are an administrative expense of the estate and have priority over unsecured prepetition debts To gain court approval to assume a prepetition lease or contract the debtor must make When a debtor rejects a contract the agreement effectively ends as of the petition date If terminating the contract damages the creditor it can file a claim for compensation However the creditor has a duty to act to limit its damages if possible Under certain types of agreements such as shopping center leases and intellectual property licenses creditors may have other rights as well IFFY TRANSFERS Sometimes a company may think it has completed a transaction with another that is shown later to have been financially distressed If that transaction was for less than reasonably equivalent value a raw deal for the debtor the court is likely to reverse it CPAs should be aware that if the debtor paid more than the debt was actually worth the court will probably consider the transaction at least constructively fraudulent which is a considerably broader concept than intentional fraud since fraudulent intent doesnt enter the picture This could happen long after the beneficiary of the lopsided deal felt secure that it had collected payment Usually the debtor or the trustee can level an accusation of constructive fraud for up to two years after the petition date on transfers that took place for at least the year preceding the petition Using strongarm powers in most jurisdictions the trustee can reach back even further by invoking state law Exhibit 1 Almost Bankrupt Some Warning Signs The customer Changes vendors a lot Places more but smaller orders Complains more frequently Requests proof of delivery more often Returns more product Keeps losing top managers Pays for each shipment progressively later DARK OMENS Debtors rarely get into financial trouble overnight Usually 2020 hindsight reveals warning signs of impending financial difficulty that the creditor should have been alert to Exhibit 1 at left lists some of these Of course more complaints and fewer orders from a customer may mean that the supplier has new competition offering better service or that the customer is making excuses for not paying on time A huge order could mean that the customer is thriving or it is stocking up on inventory in anticipation of bankruptcy Any of the portents listed in exhibit 1 can have other more benign explanations But if symptoms accumulate watch out CPAs should advise sales credit and customer service personnel to recognize these signals and report them to management Once financial distress is suspected management can take precautionary steps before a customer files for bankruptcy Exhibit 2 below shows some of these Exhibit 2 What to Do If a Customer Shows Signs of Financial Stress Keep impeccable records On all invoices clearly indicate the date that goods or services were supplied If goods are released only in exchange for payment make sure the records say so plainly Record the date of each payment received Tie shipments closely to payments Ensure that the customer pays current invoices on a current basis Apply any additional payments to pastdue invoices Require payment in advance or COD for all new orders Require payment on outstanding invoices before shipping new orders Refuse orders Exercise reclamation rights promptly after learning the customer is insolvent or has filed for bankruptcy Demand collateral or other guarantees Require standby letters of credit or deposits Demand thirdparty guarantees Insist on a purchase money security interest in the goods sold Identify all credit exposure or potential exposure Consider Outstanding accounts receivable Contractual obligations incompletely performed by the debtor Supplier financing for sales to the debtor Supplier assets in the debtors possession Seek out information on an ongoing basis Update credit reports Request financial statements Visit the debtors premises Keep impeccable records Although it is good business practice to keep meticulous records at all times the creditor should also keep close tabs on how payments relate to shipments Exhibit 2 shows ways to do this In contrast to the usual business practice alert creditors should ensure that payments from a financially strapped customer are applied to recent invoices on a current basis applying any additional payment only to pastdue invoices better to let one or two invoices get later than the established pattern than to let all of them slide Businesses often apply payments to the oldest outstanding invoices first but if CPAs can advise other measures to help protect the suppliers interests Before a creditor ships any new orders it may wish to seek some additional meaningful assurance of payment The possibilities include requiring advance payment or cash on delivery Refusing to ship new orders until a check has cleared is drastic but may be necessary However these actions may push a valued customer on the verge of bankruptcy over the edge They may also mean confronting and possibly losing a customer CPAs need to make such decisions in context Know whom the debtors other creditors are how viable the business Demand guarantees More radical actions a CPA might discuss with a creditor include demanding deposits standby letters of credit and thirdparty guarantees After a bankruptcy filing the creditor may also consider obtaining a purchase money security interest in the goods it sells to the debtor essentially a lien Such a move can give the seller a senior secured interest in those goods As a practical matter creditors rarely do demand collateral They may be reluctant to act on information they see as flawed anecdotal or too inconsequential to justify a confrontation with a valued customer Exhibit 3 Find The Hidden CreditorDebtor Relationship Your company may be vulnerable if it Provided goods or services to the debtor for later payment Returned goods purchased from the debtor and is awaiting a refund Bought goods from the debtor and has a warranty claim Paid out on a debt guaranty and is seeking reimbursement Paid a deposit advance or down payment for goods or services to the debtor Leased real or personal property to the debtor Was awarded a judgment against the debtor that has not been paid Was held jointly or severally liable with the debtor and seeks contribution or reimbursement from it Has unfulfilled agreements with the debtor for service or supplies Identify all credit exposure Initially the creditor should systematically itemize the ways in which the debtors financial deterioration could affect the company for example accounts receivable and contractual obligations incompletely performed by the debtor Exhibit 3 left shows a checklist of potential vulnerabilities Gather information on an ongoing basis Exhibit 2 suggests some measures that might help a creditor gather betterquality information For instance request credit reports Ask for copies of statements that the debtor already gives others such as banks If those thirdparty reports beg for explanation dont be shy about asking Paying a courtesy visit to the debtors premises can shed light on intangibles such as morale and the activity level there to say nothing of the condition of the hard assets A visit can also lay the groundwork for a friendly solution without going to court MEET AROUND THE CAMPFIRE A debtor on the brink of bankruptcy may approach its creditors to attempt a composition The debtor meets with its creditors admits difficulties and negotiates a payment arrangement with them The process works much as a reorganization plan in bankruptcy except that no court supervision is involved CPAs should be aware that when they are successful compositions usually take less time and cost less overall than bankruptcy proceedings In practice however compositions rarely succeed Since dissenting creditors dont have to accept a consensual plan even a minority of the creditors can block the process by opposing it If the dissenting creditors litigate or file an involuntary bankruptcy petition the attempt fails Creditors that receive payments under a failed composition plan may even have to return them later as preferential Two good indicators that a composition has a chance of success the creditors view the debtor as fair honest and open and they attribute the debtors financial stresses to external factors not mismanagement WHOSE ADVANTAGE If a composition seems unlikely the debtor may voluntarily file a petition for bankruptcy protection The debtor does not have to consult with its creditors before filing a petition The bankruptcy estate the entity holding the bankrupt companys assets in trust for the creditors incurs most of the direct costs of the bankruptcy case including professional fees and the trustees fees if one is appointed Although that might make bankruptcy seem to be to the creditors advantage the benefit is usually illusory The cost of the legal proceedings will only reduce the amount to be distributed to creditors later Chapter 11 bankruptcy does not always work to the creditors advantage although it often does In general Chapter 11 reorganizations reduce or restructure the debtors obligations to creditors In a Chapter 11 case restructuring the debt typically enhances the debtors cash flow and credit position potentially benefiting both debtor and creditor A Chapter 11 bankruptcy proceeding leaves significant control in the debtors hands subject to court supervision Management remains in control of the company unless the court finds cause to order a trustee appointed to take over Creditors and the CPAs working for them should also be aware that a Chapter 11 bankruptcy filing gives the debtor the exclusive right to file and seek court confirmation of a plan of reorganization for 120 days although the bankruptcy court can extend or shorten that for cause FORCING THE ISSUE Any group of three unsecured creditors holding 10000 of undisputed claims among them can initiate an involuntary bankruptcy proceeding if the debtor is falling behind on a lot of its debts Creditors may wish to consider filing an involuntary bankruptcy petition if any of the following apply The creditor believes that insiders or other creditors are receiving favorable treatment The creditor thinks that the debtor company is about to sell its assets for less than fair value A secured creditor forecloses on its collateral and is expected to dispose of those assets for less than their fair value The debtor appears to be engaging in fraud The managers continue to lose money or otherwise make bad business decisions However if the court dismisses the creditors involuntary petition the debtor may hold the creditors that filed the petition liable for any damages the petition has caused Furthermore if the court finds that the creditors filed the petition in bad faith they can be liable for punitive damages as well Creditors should exercise caution in pursuing this option WHICH CHAPTER Bankruptcy cases involving large corporate debtors are filed under either Chapter 11 or Chapter 7 of the Bankruptcy Code regardless of whether the debtor files a voluntary petition or the creditors file an involuntary petition Exhibit 4 below shows the salient differences between the two The debtor has the right to convert an involuntary Chapter 7 proceeding to Chapter 11 Exhibit 4 Chapter 7 vs Chapter 11 Chapter 7 Chapter 11 Either involuntary or voluntary Usually voluntary Goal Liquidation Goal Reorganization plan Business is discontinued Business continues Management is replaced by a trustee Management usually stays The goal of a Chapter 11 case is to get court approval for a reorganization plan Under Chapter 11 the bankruptcy court usually allows the debtors management to continue in charge of the business The court only directs appointment of a trustee for good cause These features of Chapter 11 distinguish American bankruptcy law from bankruptcy law elsewhere in the world In almost every other country if a company is bankrupt the court removes management and the business is liquidated By contrast a Chapter 7 case is solely for the purpose of liquidating a debtors assets In a Chapter 7 case a trustee is appointed automatically The Chapter 7 trustee shuts down the business liquidates its assets and distributes the net proceeds to the creditors Chapter 11 proceedings may also be used to liquidate a corporation Sometimes it is in the creditors interest that the debtor remain a going concern until its assets can be sold The debtors existing management may well be adequate for this purpose A bankruptcy proceeding triggers the automatic stay That prohibits creditors collection and enforcement actions against the debtor Unsecured creditors usually lack grounds to have the automatic stay modified or terminated A secured creditor can obtain a modification or termination of the automatic stay if it shows cause For example a real estate lender usually can get the court to lift the stay so it can foreclose on property that the debtor has no equity in and does not need for a successful reorganization PROOF OR CONSEQUENCES To establish the amount of a claim with the court creditors may file a proof of claim However even this apparently straightforward area has traps so a creditor should consult experienced bankruptcy counsel before filing a proof of claim It is a good idea to file this form by the deadline the claims bar date especially if the debtors records are inadequate The court notifies creditors of the bar date by mail The court may either subordinate or disallow any claims filed after the bar date regardless of merit When possible documentation should accompany the proof of claim form Copies not originals of invoices statements and contracts are good backup If the creditor has any reason to be concerned about being sued by the bankruptcy estate however it should consider carefully whether to file a proof of claim When a creditor does file one it forfeits its right to a jury trial Bankruptcy proceedings can get complicated If the debtor decides to sue the creditor for some reason for example breach of contract the creditor might want a jury to hear its case because juries are more inclined to rely on their overall sense of justice while some judges may focus more on technicalities The creditor should decide which route Exhibit 5 Mail Me a Check Distributions to creditors might not be made until long after the case starts If and when claims are paid they may be funded from Cash generated from ongoing business operations New infusions of capital Sale of some or all of the debtors assets Proceeds from lawsuits brought by the debtor However when distributions are ready a surprising number of creditors cant be found Creditors hoping to get paid must make sure that the bankruptcy court and the debtor or trustee has the creditors current address BANDING TOGETHER In many Chapter 11 cases the office of the US Trustee organizes volunteers from the unsecured creditors into an official committee The committee can serve as a check on how the debtor operates its business It can also somewhat counterbalance the power that secured creditors typically wield Committee members are volunteers with fiduciary responsibilities to the other unsecured creditors To qualify for the committee a creditor is usually among the top 20 claimants The bankruptcy estate is responsible for paying lawyers and accountants the committee hires with prior court approval Creditors with a conflict of interest with the estate such as a significant competitor or a potential purchaser of the debtors assets often choose not to serve and may hire their own counsel Although serving on a creditors committee may eat up a lot of time the committee can often increase the value of the estate time well spent However such effort is wasted if the bankruptcy estate isnt worth enough to satisfy even secured creditors The first official meeting between the creditors and the bankrupt party is called the 341 meeting Conducted within a month or two of the bankruptcy filing the meeting gives creditors a chance to question a sworn representative of the debtor The debtors counsel often makes the first presentation A representative of the US Trustees office initiates the questioning beginning with routine queries Professionals for the creditors committee usually have their turn at the plate as well A creditor should come away from the 341 meeting with a fuller picture of the debtors financial condition and past transactions and in Chapter 11 cases the debtors future prospects Creditors should do their homework before the meeting because each may be limited to a few questions When the debtor plans to continue operations creditors should challenge the debtors projections by comparing them to historical results For instance they could ask What is your breakeven volume If the debtors management doesnt know the answers to such questions its projections are likely to be unreliable A creditor that needs to ask Rule 2004 examination of the debtor similar to a deposition Bankruptcy Glossary automatic stay An injunction a legal prohibition preventing creditors from enforcing claims against the debtor originating before the bankruptcy petition was filed It also prevents creditors from grabbing control over property of the bankruptcy estate The stay goes into effect automatically on the bankruptcy filing bankruptcy estate All the debtors property of all types including legal or equitable interests as of the commencement of the bankruptcy case After filing the estate property is held in trust for the creditors bankruptcy trustee private An experienced attorney accountant or business professional appointed by the US Trustee to administer the bankruptcy estate in place of the debtors management claims bar date The date by which proofs of claim must be filed composition plan An outofcourt reorganization proposal outlining the ways that the debtor intends to restructure including reducing or deferring payments to creditors constructive fraud A raw deal for the debtor at a time when the debtor is economically vulnerable because it is insolvent or lacks sufficient capital When a financially strapped debtors property is transferred for less than reasonably equivalent value for example a Rolex for a dollar the deal is constructively fraudulent effective date The date when the provisions of the plan of reorganization go into effect A provision of the plan fixes the effective date plan of reorganization A detailed outline for restructuring the assets liabilities and equity interests of the debtor which must be proposed and approved pursuant to the requirements of Chapter 11 of the Bankruptcy Code preference payment An atypical payment made by an insolvent debtor to discharge preexisting unsecured debts that the creditor must return to the bankruptcy estate The court might consider almost any payment made within the 90 day period before the filing of a bankruptcy petition preferential unless the creditor can prove it was not purchase money security interest A security interest granted by the debtor to the seller in the specific goods that it is purchasing which if properly documented takes precedence over any preexisting security interests granted by the debtor in those goods right of reclamation The right of a seller of goods to make a written demand for the return of those specific goods on discovering that the buyer is insolvent The seller has this right throughout the 10day period after the debtor receives the goods In the event of an intervening bankruptcy the seller has an additional 10 days to send the reclamation demand Rule 2004 examination A broadranging examination of any party in a bankruptcy case relating to the acts property and financial condition of the debtor including topics related to a plan of reorganization Such examinations are usually conducted at the request of a trustee a debtor retaining control of its affairs or a creditors committee secured creditor A creditor that holds a valid lien on or a security interest in property of the debtor as collateral for payment of the debt 341 meeting Also known as the first meeting of creditors A meeting provided for in Section 341 of the Bankruptcy Code at which a representative of the debtor is examined before the creditors and their representatives It is usually scheduled within a month or two after the bankruptcy filing UCC1 A financing statement filed with state authorities as provided for under Article 9 of the Uniform Commercial Code in effect in all states except Louisiana giving public notice of the filers interest in specific property of the debtor United States Trustee A US Department of Justice official appointed to oversee the administration of bankruptcy cases in a particular geographic area unsecured creditor A creditor with a claim against the debtor that is not backed by any collateral from the debtor such as a mortgage on the debtors real estate ROAD MAP TO RECOVERY A reorganization plan is a legal document that classifies the claims and describes how the claims will be treated for instance that unsecured creditors will get fifty cents on the dollar over three years To provide creditors with an adequate basis for evaluating the proposed plan the debtor must file a disclosure statement with it The disclosure statement describes the debtors financial troubles how those problems will be resolved and how the reorganized company will treat claims If a creditor rather than the debtor proposes a reorganization plan it has to send a full disclosure statement as well Together the plan of reorganization and the disclosure statement contain information similar to that in a business plan or a prospectus In addition to historical financial statements most disclosure statements include future projections for the reorganized business The court must approve the disclosure statement before it can be sent out to creditors After the reorganization plan and the disclosure statement are filed interested parties can raise objections Often the plan proponent modifies the plan and disclosure statement at least once to accommodate objections before they are sent to the creditors to vote on Each creditor can either accept or reject the plan Each class of claimants there might be three or four or there might be over a dozen votes as a group For a class to accept the plan two conditions must be fulfilled 1 a majority of the claimants regardless of claim size must approve it and 2 a twothirds majority of those claimants participating weighted by the dollar value of their claims must approve it The court can confirm a plan even if some creditor classes reject it this is called the cramdown provision A cramdown is usually vigorously contested in court The issues usually revolve around either the value of the debtors business or how to divide the pie between classes of creditors As long as the court believes the plan is fair to all creditors and meets all other Chapter 11 requirements it will confirm it especially if it thinks a class of creditors is objecting irrationally rather than acting in its economic interest When the court confirms the plan implementation gets under way on the effective date fixed by the plan Once the plan has been substantially consummated the debtor can ask the court to close the case Unfortunately for the creditors however if a debtor defaults on a confirmed reorganization plan the Bankruptcy Code provides few other legal remedies In most cases the only alternative is to liquidate the estate The sad fact is that most smaller companies that file for a Chapter 11 reorganization ultimately end up in a Chapter 7 liquidation PODCAST EPISODES Features SPONSORED REPORT 2018 financial reporting survey Challenges and trends Learn the top reporting challenges that emerged in a survey of more than 800 finance accounting and compliance professionals across the world and compare them with your organizations obstacles PODCAST How the skill set for todays CFO is changing Scott Simmons a search expert for largecompany CFOs gives advice for the next generation of finance leaders and more including which universities are regularly producing future CEOs and CFOs From The Tax Adviser From 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O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O 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O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O B O O O O O O O O O B O B O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O


ISSN 16874048 HBRC Journal EditorinChief Hany B Serag Eldin View Editorial Board Abstracting Indexing Journal Metrics View More on Journal Insights Your Research Data Share your research data Visualize your data Society Links Peer Review under the responsibility of Housing and Building National Research Center As of 1 January 2019 the journal has been transferred to the new Publisher Taylor and Francis HBRC Journal covers the following areas 1 Engineering Materials 2 Material Science 3 Architecture Housing and Urban Development 4 Environmental Engineering and Building Physics 5 Structural Engineering HBRC Journal Readers Volume Issue Alert Personalized Recommendations User rights Authors Early Career Resources Rights and Permissions Support Center Librarians Abstracting Indexing Editors Publishing Ethics Resource Kit Support Center Reviewers Reviewer Recognition Support Center Societies

O O B I O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B I O O O O O O O O O O O O O O O O O O O O O O O O O B I O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O


jQuery

Plugins

jQuery

Table

Plugins

jQuery

TableExport

Exporting

Html

Tables

To

CSVXLSXLSXText

jQuery

TableExport

File

Size

MB

Views

Total

Last

Update

days

ago

Publish

Date

years

ago

Official

Website

License

MIT

Download

How

to

start

using

jQuery

More

in

this

category

View

our

Recommended

Plugins

TOP

jQuery

Plugins

Chrome

FireFox

Opera

Safari

table

export

Just

another

jQuery

plugin

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allows

exporting

html

tables

to

XML

spreadsheet

XLSX

Microsoft

Excel

spreadsheet

XLS

tabular

data

CSV

and

plain

text

Licensed

under

the

Installation

NPM

npm

install

tableexport

Bower

bower

install

tableexport

How

to

use

it

Load

the

jQuery

TableExport

plugin

and

other

required

resources

in

the

html

page

link

href

tableexportcss

rel

stylesheet

script

src

codejquerycomjqueryminjs

script

script

src

FileSaverminjs

script

script

src

tableexportjs

script

Load

the

following

JavaScript

libraries

for

old

browsers

script

src

Blobminjs

script

script

src

xlscoreminjs

script

Call

the

function

on

your

html

table

and

the

plugin

will

do

the

rest

table

tableExport

Possible

options

to

customize

the

table

export

plugin

table

tableExport

Displays

table

headers

th

or

td

elements

in

the

thead

headers

true

Displays

table

footers

th

or

td

elements

in

the

tfoot

footers

true

Filetypes

for

the

export

formats

xls

csv

txt

Filename

for

the

downloaded

file

fileName

id

Style

buttons

using

bootstrap

framework

bootstrap

false

Automatically

generates

the

builtin

export

buttons

for

each

of

the

specified

formats

exportButtons

true

Position

of

the

caption

element

relative

to

table

position

bottom

Number

Number

Row

indices

to

exclude

from

the

exported

files

ignoreRows

Number

Number

column

indices

to

exclude

from

the

exported

files

ignoreCols

Removes

all

leadingtrailing

newlines

spaces

and

tabs

from

cell

text

in

the

exported

files

trimWhitespace

false

Boolean

set

direction

of

the

worksheet

to

righttoleft

default

false

RTL

false

id

String

sheet

name

for

the

exported

spreadsheet

default

id

sheetname

id

Youre

also

allowed

to

override

the

global

settings

as

these

Character

set

character

encoding

of

the

HTML

fntableExportcharset

Filename

fallback

for

exported

files

fntableExportdefaultFileName

myDownload

Class

applied

to

each

export

button

element

fntableExportdefaultButton

buttondefault

a

href

httpswwwjqueryscriptnettagsphpBootstrap

Bootstrapa

configuration

classes

base

theme

container

fntableExportbootstrap

btn

btndefault

btntoolbar

Row

delimeter

fntableExportrowDel

rn

HTML

entity

a

href

httpswwwjqueryscriptnettagsphpmap

mapaping

for

special

characters

fntableExportentityMap

Default

configurations

for

files

XLSX

Open

XML

spreadsheet

file

extension

configuration

memberof

TableExportprototype

xlsx

defaultClass

xlsx

buttonContent

Export

to

xlsx

mimeType

applicationvndopenxmlformatsofficedocumentspreadsheetmlsheet

fileExtension

xlsx

XLS

Binary

spreadsheet

file

extension

configuration

memberof

TableExportprototype

xls

defaultClass

xls

buttonContent

Export

to

xls

separator

t

mimeType

applicationvndmsexcel

fileExtension

xls

CSV

Comma

Separated

Values

file

extension

configuration

memberof

TableExportprototype

csv

defaultClass

csv

buttonContent

Export

to

csv

separator

mimeType

textcsv

fileExtension

csv

TXT

Plain

Text

file

extension

configuration

memberof

TableExportprototype

txt

defaultClass

txt

buttonContent

Export

to

txt

separator

mimeType

textplain

fileExtension

txt

API

methods

var

myTable

table

tableExport

upa

href

httpswwwjqueryscriptnettimeclock

dateas

settings

myTableupdate

fileName

newFile

resets

plugin

myTablereset

removes

export

buttons

myTableremove

gets

export

data

var

exportData

myTablegetExportData

Changelog

add

sheetname

option

to

configure

name

of

worksheet

add

support

for

RTL

worksheet

export

replace

use

of

style

with

stylecssText

to

fix

caption

side

is

now

applied

directly

to

style

attribute

and

does

not

require

css

fix

issue

when

fntableExport

ie

jquery

prototype

being

ignored

replace

Arrayprototype

with

ObjectdefineProperty

add

button

type

attribute

fix

handleRowColSpan

ordering

and

terminating

conditions

colspanrowspan

improvements

emptyCSS

with

rows

tr

ignoreCSS

and

emptyCSS

as

selectorselector

fix

rowspancolspan

bug

in

XLSX

format

add

basic

cell

merge

support

fix

reset

hashCode

seed

for

cloned

nodes

and

dynamic

tables

JS

update

jQueryCustomBootstrapCheckboxesupdate

tableexportdts

definition

file

to

allow

for

optional

defaults

allow

for

require

and

default

named

imports

fix

date

format

in

xlsx

includes

time

metadata

improve

AMD

define

statement

with

syntactic

sugar

add

method

to

retrieve

ArrayBuffer

bytes

fix

update

TypeScript

definition

file

Major

update

removed

jQuery

dependency

fix

export

does

not

work

on

IE

fix

not

able

to

sum

number

This

awesome

jQuery

plugin

is

developed

by

clarketm

For

more

Advanced

Usages

please

check

the

or

visit

the

official

website

Prev

Tiny

jQuery

Pagination

Widget

For

HTML

Table

tablehpaging

Next

jQuery

Plugin

For

Draggable

Resizable

Table

Columns

colResizable

O O O O O O O O B I O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B I O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O


New Memoir Judys personality leaps from the page her humor her vulnerability and her pain This is a generous entertaining autobiography by a wonderful jazz artist and courageous human being I couldnt put it down and I look forward to the sequel if Im still around Alan Broadbent MultiGrammywinning jazz pianistcomposer Autographed copy of book Judy Carmichael first made her name in the 1980s as a svelte blonde bombshell who played stride pianoa virtuoso jazz style made famous in the 20s and 30s by Count Basie and Fats Waller Jazz critic Gary Giddons commented How ironic that the last man standing is a woman as this kind of playing was long considered the private competitive domain of people who smoked cigars and wore derbies Swinger A Jazz Girls Adventures from Hollywood to Harlem is a collection of hilarious moving autobiographical essays in the David Sedaris tradition about a California surfergirl who dreamed of being a spy but instead became a beauty queen an actress a pool shark a quarterback andeventuallya jazz musician Judy Carmichael welcomes us into her wacky maddening thrilling creative lifefrom Carnegie Hall to camels in Ephesus to performing for Richard Gere Rod Stewart and Robert Redford to a three hour lunch with Billy Joel hors doeuvres with Yoko Ono and the creation of her NPR show Jazz Inspired Judy trudges through a Hawaiian rain forest with Sarah Vaughan auditions as a rodeo rider flirts with Mr Big and gets a kiss from Paul Newman and thats before she gets to Brazil where things get seriously interesting Swinger is a humorous candid account of the creative life the pursuit of ones dreams of staying strong and refusing to suffer When in her late forties a doctor told Judy that he thought she had cervical cancer she responded Im a jazz musician doctor To tell you the truth this isnt the worst thing thats ever happened to meo Praise for Swinger It is an honor to have played a small part in the Judy Carmichael story She is a masterful storyteller with a stinging wit that will make you LOL Judy is one of a kind and reading this book is like hearing stories told in an after hours piano bar when jazz musicians come to relax and enjoy life and laughter Brava Judy Felix Contreras HostJazz Producer NPR Guts sass humor and a phenomenal stride pianist and terrific singer too All this is Judy Carmichael and so much more She knows how to beguile on stage and in the pages of this book which youll lap up This is her story a brave young woman who rides the waves of her life with grace spunk and resilience even in choppy waters Blythe Danner Golden Globe Tony and Emmywinning actress Judys personality leaps from the page her humor her vulnerability and her pain This is a generous entertaining autobiography by a wonderful jazz artist and courageous human being I couldnt put it down and I look forward to the sequel if Im still around Alan Broadbent MultiGrammywinning jazz pianistcomposer Judy Carmichaels pageturner of a memoir captures the thrills laughs perils setbacks and victories of a jazz life welllived Its the story of a woman who has followed her heart on a nonstop rollercoaster ride around the globe making exciting music and weathering plenty of blowssome of them lifethreateningwhile never forgetting to have as much fun as she possibly could Swinger is an inspiring moving and vastly entertaining read James Gavin Author of Is That All There Is The Strange Life of Peggy Lee and Stormy Weather The Life of Lena Horne Judy Carmichael is an amazing combination of passion pluck and persistence going against the common wisdom and all odds where few have gone before She didnt just choose a musical niche for herself she carved out a new one She and her story are a joy and an inspiration Frank King Writer for The Tonight Show The life of a jazz musician seems almost as fraught as climbing Mount Everest Judy Carmichaels adventures are hilarious and inspiring Paul Deegan Everest mountaineer and author of The Mountain Travellers

O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B I O O O O O O O O O O O O O O O O B I I O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B I O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B I O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B I O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B I O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O


Sequence Analysis The Odessa Steps In The Battleship Potemkin Last Updated on Sat 10 Nov 2018 Narrative Film Technique In the Odessa Steps sequence a crowd of friendly citizens has gathered on the steps leading down to the port of Odessa to celebrate the victory of the mutinous sailors over the Czarist officers on the battleship Potemkin which is now waving the red flag of revolution offshore Suddenly from out of nowhere lines of government soldiers appear at the top of the steps and begin firing into the crowd The action of this scene alone is an attraction or spectacle As filmmakers have always known violent images have an irresistible attraction for spectators for the same reason that people find it hard not to look when driving by a highway disaster But Eisensteins choice to stage a massacre on the Odessa Steps combined with his revolutionary editing techniques resulted in an un precedentedly horrifying and stunning spectacle charged with political meaning Eisensteins idea of staging a massacre on the Odessa Steps was truly inspired While being caught in the line of fire is bad enough the stuff of nightmares the last place one would want to be if this were actually to happen would be on a lengthy flight of stairs Steps are always a precarious place to be under any circumstances because they threaten us with loss of balance Much of the action at the beginning of the Odessa Steps sequence involves images of people losing their balance tripping and falling as they desperately try to flee the gunfire Eisenstein even strapped a camera to an acrobat and had him do a flip to obtain topsyturvy footage that approximated the point of view of someone falling headfirst downstairs Eisenstein intensifies the spectators horror and fascination at witnessing this spectacle by focusing on the very people who would have the most difficulty escaping from danger on stairs Thus the first person we see fleeing is a man without legs We watch him desperately thrusting himself down the stairs supported only by his arms Soon after a onelegged man on crutches appears who negotiates the steps with even more difficulty than the legless man In quick succession interspersed with long shots of the crowds of people fleeing en masse we see a woman with a sick child a group of Eisenstein compels us to watch in shock and fascination as terrible fates befall the citizens of Odessa The sick child is shot by the soldiers and falls his body splayed on the steps His mother in her own state of panic at first does not notice and keeps running Suddenly aware that her son has fallen behind she starts back up the stairs to find him She watches in agony as fleeing citizens trample his body She picks up the body of her desperately hurt child but instead of fleeing she continues her ascent up the stairs to confront the Images such as these are a far cry from Eisensteins comedic circus attractions but they serve the same functionto keep the spectators eyes cemented to the screen This miseenscène of horror leaves an even stronger impression on our psyches and nervous systems because of the way Eisenstein breaks down the action of the massacre into separate shots and joins them together using innovative methods of montage Eisenstein as we have seen owed much to Griffiths contributions to the development of film as a narrative art but he both developed Griffiths ideas further and broke Griffiths rules to obtain startlingly new cinematic effects The Soviet filmmakers learned from their close study of Griffiths methods that if a film narrative was to be dramatically effective it had to free itself from the model of filming a dramatic action from a fixed distance as if the camera were a spectator watching the action in a theater As I remarked earlier by fragmenting the proscenium space that early cinema had Since as we have seen realistic theater was precisely the kind of theater Eisenstein had renounced he did not feel constrained by the rules of editing that would maintain the viewers illusions of a coherent seemingly real space In fact he was adamantly opposed to films that slavishly tried to maintain the illusionism of realistic theater by smoothly joining shots Eisenstein held that proper film continuity should not proceed smoothly but through a series of shocks Whenever possible he tried to create some kind of visual conflict or discontinuity between two shots with the goal of creating a jolt in Eisensteins belief that films should be constructed through a series of shocks or conflicts he claimed was inspired by Hegels concept of dialectics on which Marxs theories of revolution were based11 The dialectical method according to Hegel is the principle behind change a universal law of thesis antithesis and synthesis of contradiction and reconciliation that governed all matter and history The Bolshevik revolution itself was seen as a clash of dialectical opposites between the workers and the propertyowning establishment resulting in the synthesis of the new workers state Eisenstein felt that a work of art would have more power if Eisenstein created optical conflicts by juxtaposing shots whose graphic elements visually contrasted For example he followed an extreme long shot of the citizens of Odessa running down the stairs figure 5 with an extreme closeup of the legs of a man on the verge of falling figure 6 Griffith deliberately avoided such a practice cutting gradually from long shot to medium shot to closeup fearing that abrupt changes in the size of the image would unsettle the viewer and call attention to the films editing disturbing the spectators immersion in the story Eisenstein who was striving to move his audiences In an essay entitled The Structure of Film Eisenstein discusses the importance of his montage of conflict as a vital element in the construction of a portion of the Odessa Steps massacre Here he explains how his formal choices add to the impact of the films content In the first place noticing the frenzied condition of the people and masses that are portrayed let us go on to find what we are looking for in structural and compositional indications Let us concentrate on the line of movement There is before all else a chaotic closeup rush of figures And then as chaotic a rush of figures in longshot Then the chaos of movement changes to a design the rhythmic descending feet of the soldiers Tempo increases Rhythm accelerates In this acceleration of downward rushing movement there is a suddenly upsetting opposite movementupward the breakneck movement of the mass downward leaps over into a slowly solemn movement upward of the mothers lone figure carrying her dead son Mass Breakneck speed Downward And then suddenly A lone figure Slow solemnity Upward Butthis is only for an instant Once more we experience a returning leap to the downward movement Rhythm accelerates Tempo increases12 The clashing movements and rhythms of the montage pieces keep the spectator disturbed and off balance just like a fleeing citizen of Odessa Eisenstein believed so strongly in the power of graphic conflict to add visual excitement and drama to his films that he even composed his individual shots with intraframe contrasts in mind That is he created conflicts not just between juxtaposed shots but within each individual shot as well A famous example of intraframe graphic conflict occurs Figure 5 An extreme long shot of the people running down the Odessa Steps The Battleship Potemkin 1925 Sovexport Films Figure 6 A big closeup of a pair of legs creates a visual conflict with the previous shot figure 5 The Battleship Potemkin 1925 Sovexport Films Figure 7 The purposeful organized movement of the soldiers The Battleship Potemkin 1925 Sovexport Films Figure 8 The chaotic disorganized movements of the victims in studied juxtaposition with figure 7 The Battleship Potemkin 1925 Sovexport Films Figure 9 The line of a boys body creates a graphic conflict with the line of the steps The Battleship Potemkin 1925 Sovexport Films when the sick child is shot by the soldiers His fallen body is positioned in such a way that it lies perpendicular to the line of the steps the line of the boys body creating a graphic conflict with the line of the steps See figure 9 While Griffith composed his shots primarily according to the meaning each shot conveyed through the action within the shot Eisenstein believed that emotional effects derived not just from the content of the shot but also from the way the shot was graphically composed Eisensteins insistence on the importance of exposing the viewer to a constant barrage of graphic conflicts and visual shocks and his disdain for the rules of smooth editing continuities established by Griffith enabled him to achieve striking narrative effects At the beginning of the Odessa Steps massacre we see a young woman with dark bobbed hair react to what we later realize is her first sight of the soldiers marching in rank and firing on the crowd Here Eisenstein does not express the womans shocked reaction simply by photographing her facial expression and gestures as Griffith would have done Rather The shots of the woman are all the more disconcerting because Eisenstein has broken another rule of standard film continuity He has reversed the order of cause and effect Rather than showing us shots of the soldiers firing and then the woman reacting Eisenstein shows us the terrified reaction before he reveals the cause There is something particularly unsettling when we see someone react in horror before we know what the source of the horror is It sends our imaginations into high gear as we try to fathom the reason for the reaction We do not see the cause of The power of the Odessa Steps sequence is further heightened because Eisensteins editing technique deliberately disorients the spectator in screen space departing from the methods Griffith developed to provide viewers with a clear coherent spatial orientation In Griffiths representation of Civil War battle scenes in The Birth of a Nation for example Griffith begins his sequences with establishing shots extreme long shots of the battles which provide the spectators with a panoramic view of the entire scene Thus when Griffith cut to closer shots of the action for dramatic emphasis the viewer had a clear mental picture of offscreen space Though the battle scene shots are filled By refusing to orient the spectator in a coherent screen space Eisen stein adds greatly to the affective power of the scene The lack of spatial orientation on the Odessa Steps works because it compels spectators to experience something of the same mental confusion and loss of bearings that the people on the steps suffer The quick pace of the editing which jerks the spectators attention from place to place likewise mirrors the wild way ones attention would jump from one perception to another when one is in a state of anxiety or panic In this way through his editing technique Eisenstein transfers the panic of the people on the steps to Eisenstein takes as many liberties with his presentation of time as he does with his presentation of space in the Odessa Steps sequence again creating powerful effects In an actual count the Odessa Steps number 120 steps and one might estimate that if people were being fired at they would vacate the steps in well under a minute of actual time Eisenstein extends the time to over five excruciating minutes The primary way he extends time is through the repetition of some of the same shots When one closely observes the sequence one notices that some of the shots of The horror on the Odessa Steps culminates when the mother with the infant in the baby carriage is shot Here Eisenstein plays simultaneously on two primal fears the fear of an infant being abandoned by a mother and the fear of a mother who realizes she is helpless to protect her infant Eisenstein drastically expands the screen time given to this moment to etch it forever in our memories He draws out the mothers agony by devoting 10 shots to her slow and painful death as her body takes an unnaturally extended time to fall to the ground These shots do not happen in quick jump cuts which flash before our eyes but in shots of agonizingly long duration some of which last up to seven or eight seconds forcing us to ponder and dwell on the mothers suffering which is also emphasized by extreme closeup shots of her face and hands Eisenstein further extends the duration of the mothers death by cutting away from shots of her as she dies to other actions He cuts to mounted Cossacks at the bottom of the steps slashing out at the fleeing populace to images of the soldiers continuing their Film Making If you have ever wanted the secrets to making your own film here it is Indy Film Insider Tips And Basics To Film Making Have you ever wanted to make your own film Is there a story you want to tell You might even think that this is impossible Studios make films not the little guy This is probably what you tell yourself Do you watch films with more than a casual eye You probably want to know how they were able to get perfect lighting in your favorite scene or how to write a professional screenplay Get My Free Ebook Previous Page Recommended Filmmaking Stuff How To Make Market and Sell Your Movie Responses ILMARI What was Eisensteins belief about shots and sequences 7 years ago darnell Why was the odessa step scene an important moment in film history 7 years ago daniel What happens in the Odessa step sequence 7 years ago girma What is in eisensteins odessa steps sequence 2 years ago clizia What is odessa steps in battleship 8 months ago Anke What is odessa steps scene using the montage theovey 6 months ago linda What rolled down the Odessa steps in thew film 5 months ago Habaccuc Did people leave the theater after odessa steps 2 months ago Murron Alexander What is discontinuity editing how is it used in the odessa steps sequence in battleship potemkin 30 days ago

B I O B I O O B I O O O O O O O O O O O O B I O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B I O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B I O O O O O O O O O O O O O O O O O O O O O O O O O O O B I O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B I O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B I O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B I O B I O O O O O O O O O O O O O O O O O O O O O O O O B I O O O O O O O O O O O O O B I O O O O O O O O O O O O O O O O O O O B I O O O O O O O O O O O O O O O O O O O O O O B I O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B I O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B I O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B I O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B I O O O O O O O O O O B I O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B I O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B I O O O O O O O B I O O O O O O O O B I O O O O O O O O O O O O O B I O O O O O O O O O O O O O B I O O O O O O O O O O O O O O O B I O O B I O O O

odessa steps
sequence analysis
battleship potemkin


Primary School Grades K3 P Project E Experiment Test how many digits people can remember E Test if people have better visual memory eyesight or auditory memory hearing E ShortTerm Memory LongTerm Memory Interdisciplinary Topic Memory Elementary School Grades 46 P Project E Experiment Do children have a better memory than adults P Determine if using mnemonics can improve memory E Determine who has better short and long term memory boys or girls E Introduction to Hypnotism P Determine whether men or women have better memory P Determine if colored versus black and white printed words affects human memory P Determine whether the color of printed shapes affects human memory P P Determine how well a person remembers the things they see on television E ShortTerm Memory LongTerm Memory Interdisciplinary Topic Memory Middle School Grades 79 P Project E Experiment Find out the effects of the power of suggestion on memory E The Effect of Media Multitasking on Memory E Effects of Inaudible Sounds on Memory Performance E Study the relative effectiveness of three memory techniques rote memorization picture flash cards and the loci method E Do Visuals Impact Memory E Test if chewing gum helps improve memory E See if smells can affect a persons shortterm memory E The Relation of Visual Memory to Drawing Facial Recognition and Navigation Abilities E Correlation between the ability to read a paragraph composed of anagrammed words easily and the ability to spell well E Who Has a Better Memory Elementary or Middle School Students E The effect of font color type and size on memory of middle aged people P Can sleep affect our learning ability and memory E Does a Mouse Rely More on His Spatial Memory or Vision E Determine whether or not it is possible to plant false memories into the brains of unsuspected individuals through creative methods like the process of suggestive questioning E Determine the effect of classical music on students memory P P The effect of the color of physical items on human memory E P P P Compare the effectiveness of written versus oral stimuli on memory P Determine if male or female gender has better memory P Find out if age does affect memory E E Can memory be affected by my attitude E Is audio visual or tactile information better remembered E E E Determine whether or not different types of music affect the memory of females in grade 8 and which type of music is better for remembering random objects P Determine how different types of background music affect memorization skills of high school students E ShortTerm Memory LongTerm Memory Interdisciplinary Topic Memory High School Grades 1012 P Project E Experiment Is it possible to use memory manipulation techniques to help people with PTSD Posttraumatic Stress Disorder P P The difference in memory between Introverts and Extroverts P Highlighting words or writing them down increases the recollection of the words P Accuracy of Human Memory with Suggestive Input E The Effects of Aging and Color on Visual Memory E Factors that can enhance or degrade memory listening to light rock taking a walk eating a variety of fruits E Determine which of the five scents lavender vanilla white musk lavender and citrus will help males and females remember the most amount of words E The Effect of Suggestion on Human Memory E Which method helps people to remember the best audio visual mnemonic repetition and notetaking E The differences between males and females in relation to flashbulb memories and recollection from September 11 P The use of color to increase memorization P Does malleable memory exist E Is memory of perceived events influenced by stereotypes P ShortTerm Memory LongTerm Memory Interdisciplinary Topic Memory Useful Links R Resource Science Fair Projects Resources R Citation Guides Style Manuals Reference R Safety Resources R R Psychology Books Psychology Projects Psychology Topics Related Subjects Games Gaming Addiction Disorders Memory ShortTerm Memory Gender Music Social Media Multimedia Senses Laterality Visual Perception Optical Illusions Stroop Effect Sound Hearing Learning Cognition Learning Disabilities Language Learning Mathematics Learning Mental Disorders Human Behavior Behavioral Psychology Comparative Psychology Parents and Parenting Childrens Behavior Personality Psychology Social Behavior Prejudices Stereotypes Religions Beliefs Color in Psychology Time in Psychology Memory Intelligence Music Health Medicine Science Fair Project Guide Home Science Fair Project Types The Scientific Method How to Experiment The Display Board Topics Ideas Sample Projects Psychologists Psychiatrists Sigmund Freud Artificial Intelligence Skinner Box A Juvenile Detective Novel by Julian T Rubin

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