United Nations Sustainable Development Goals Essay

United Nations Sustainable Development Goals On September 15th, 2015 United Nation leaders created and embraced the 17 Sustainable Development Goals (SDGs) but it was not until January 1st, 2016 that the goals came into full effect (â€Å"Sustainable Development Agenda,† 2016). The purpose of the United Nations Sustainable Development Goals is to combat poverty and hunger, ensure well-being, reduce inequality, protect land, secure clean water, and manage climate change(â€Å"Sustainable Development Agenda,† 2016). These goals expanded on the achievements of the Millennium Development Goals (MDGs) and now include peace and justice, sustainable consumption, and go further in undertaking issues of poverty (â€Å"Sustainable Development Agenda,† 2016). The SDGs include solving issues of hunger, education, gender equality, economic growth, peace, climate action, clean energy, and clean water and sanitation. They present clear regulations for nations to incorporate int o their daily routines to provide better lives for future generations. Although the SDGs are not binding contracts, governments and leaders are expected to work together and follow through on ensuring that progress and development is being made. The new development goals require that all countries, impoverished and affluent alike, do their part in protecting their environment and making sure that they are making headway. The SDGs are a 15-year plan that focus on building a healthy and fair future for the world and its inhabitantsShow MoreRelatedSustainable Development Goals Of The United Nations957 Words   |  4 PagesThe United Nations, as an organization that always devotes to promoting the development of human beings, has proposed a set of sustainable development goals in place of the old Millennium Development Goals. 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Self Concept Through Interpersonal Communication Essay

I chose the topic of self-concept through interpersonal communication because I had an interest in it. This interest is because I didn’t understand that one’s self-concept affected the way one is perceived by others. I learned self-concept through class discussions, but I wanted a better understanding of how communication affects one’s self-concept and how it affects one’s perception Ones self-concept affects ones perception, attitude and behavior, which can be demonstrated during the process of interpersonal communication. Aspects of ones life influence their self-concept, which not only affect how people perceive them but how they perceive themselves. Such things are gender, motivational level and psychological type. It is widely†¦show more content†¦One will either come out of a situation with a positive or negative concept of these surroundings. Poor communication can cause one to have a poor perception of oneself. Ones emotional state, dislikes, likes values and body image are affected by the opinions of others and can render one to have an inferior and insecure self-concept. How one communicates is also influenced by gender. Studies show that ones sex can place a person in a gender role expectation. Women and Men communicate differently and because sexual identity is defined through same sex parent or role model, women and men can get into gender role expectations. These expectations influence their perception attitudes and behavior that will result in a communication style. This early self-concept can effect each ones interpersonal relations. Women for instance are much-attached human beings they have very early identification with their mothers, and this can cause an on going pattern of role expectation. It can lead to interpersonal communication skills that are very nurturing and understanding. Women are not threatened by intimacy and communicating at a close range with people. Similarly, men also have an early identification process not with their mother, but their fathers. Men tend to be fairly reserved, and quite. Men are most comfortable when ther e is a level of separation. This male role will contribute to the communication processes and it can cause communication toShow MoreRelatedSelf Concept Through Interpersonal Communication Essay1340 Words   |  6 PagesI chose the topic of self-concept through interpersonal communication because I had an interest in it. This interest is because I didnt understand that ones self-concept affected the way one is perceived by others. I learned self-concept through class discussions, but I wanted a better understanding of how communication affects ones self-concept and how it affects ones perception Ones self-concept affects ones perception, attitude and behavior, which can be demonstrated during theRead MoreAnalysis Of Nell And The Wilderness Of North Carolina Essay1442 Words   |  6 PagesNell’s interpersonal communication skills and language abilities are seriously underdeveloped. The young woman soon finds herself in the middle of a power struggle; Dr. Jerome â€Å"Jerry† Lovell believes that Nell should be able to continue her simple life, while Dr. Paula Olsen wants to institutionalize and study Nell (Apted). Nell explores the development of many interpersonal communication concepts, specifically the concept of self, how perception is shaped, and the creation of interpersonal communicationRead MoreInterpersonal Relationships Analysis1607 Words   |  7 PagesInterpersonal Relationships Analysis This comprehensive analysis determines the concepts, components, and elements of interpersonal relationships. The concept of attraction foundations shows four different stages of attraction beginning with social and interpersonal communication skills forming a bond between two people. The social environment promotes building of interpersonal relationships for both the professional and private environments. The unique exchanges between interpersonal relationshipsRead MoreDear Sacramento Chinese Community Service Center,. 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Justice Systems And The Justice System Of Other Nations

There are numerous things that have been and will be discussed concerning our justice system and the justice system of other nations. Contrarily there are varying types of courts all throughout these other nations as well. Similarly, all nations have criminal sanctions, sentencing practices, and types of punishment, death penalties, and imprisonments. The question I present is what about all those who have been unlawfully convicted, sentenced and then later on exonerated centered upon DNA or whatsoever evidence available? What about the many nations whom have taken the act in an effort to exonerate those individuals mainly here within the United States? I believe that the wrongly accused be worthy to not only be exonerated from their†¦show more content†¦The U.S. Constitution is supposed to guarantee the protection of those rights. This is why we go through countless lengths of looking for evidence and testimonies in our courts of law. Regardless of who the person is or what they may have done, discretion should always be used because the evidence will in many cases set the path for the sentence. If all the components are brought properly to the case, then the investigations should work accordingly and as follows from courts to sentencing. Nevertheless, those that are given a guilty verdict are not always the truly guilty defendants, many innocent people have been led to prison and there is where their nightmare begins in living color. When an innocent individual is incarcerated, it is an injustice to the individual being sentenced, the relatives of the sentenced, and the criminal justice system altogether. Years may pass and new evidence will be presented such as DNA testing and it will have confirmed that individual as innocent exonerated of their crimes. The challenge of being incarcerated is for the individual to make a change into a â€Å"normal† life which many times can be hard. Not only should our society do its part to improve the criminal justice system but also to support the responsibility in restoring those who have served their time under a wrong conviction. If there is anything we as a society should also provide to these once incarcerated, it is payment

Overall Working Capital Company Appropriate-Myassignmenthelp.Com

Question: Discuss About The Overall Working Capital Company Appropriate? Answer: Introduction Liquidation is a process by which the company decides to shut down its operations and sell of all its assets. There can be many reasons behind the liquidation of a company. Some company does it on voluntary basis and some are ordered by the court to do the same on the basis to their operations and actions. It is an end to the going concern assumption of the company and affects all its investors and other stakeholders who are related to the company. Three are various rules and laws that have been established to guide the overall liquidation process of the companies. The companies need to appoint a liquidator that will look over the overall liquidation process (Raiborn, et al., 2016). It is possible that sometimes the personal assets of the management may be attached in case the company is not able o pay off all its dues. A company must try to avoid liquidation as much as possible; it is an end to the existence of the company. Liquidation is also known as the process of winding up of the company and closing all its operations. In case the company is making loss, the directors can propose the end of the company and can ask for the liquidation process to begin. Apart from this reason there may be many other reasons because of which the company might get liquidated like the business has been started for wrong reasons, or the overall working capital of the company is not appropriate, there are chances that the overall location of the company might not be right, there might be fraudulent financial practices, all these factors might contribute to the overall liquidation of the company. Non-compliance with the rules and regulations and no following the ethical path can also be a reason for the liquidation of the same. The same is explained in the analysis given below with the help of example of few specific companies that were liquidated. (Knechel Salterio, 2016). The case of liquidation with ABC learning, One Tel Phone company and HIH Insurance ABC learning has been known for one of the best child education providing companies in Australia in the past. It had a large number of educational primary and secondary centres across Australia and was earning heavily and the profit margins were high. The new auditors took over in 2000 and the company was listed on the Australian Stock exchange with the huge market capitalization of 2.5 billion dollars in 2006. However, later on the company was found to be involved in the number of malpractices because of ethics and governance in accounting and it had to liquidate due to a number of issues. This occurred as it had a huge borrowing and debt and was not able to pay in time. A large number of investors were affected and went into widespread losses. The auditors were also held responsible for the acts of the company as they did not highlight the same to the management and hence the company went into liquidation in 2008. Later on in December 2009, it was taken over by Goodyear Early Learn ing, which currently operates with 650 centres across Australia. (Sonu, et al., 2017). All this happened as the company was not able to pay off its creditors and as a result, it went into voluntary liquidation as the auditors denied signing off the audit report in the presence of material misstatement in the financials of last few years and thus, the auditors demanded recasting and re-preparation of the financial statements. The childcare started in early 2000s and soon it expanded rapidly to have as many as 2300 centres across Australia making it a leader not only inside the Australian territory but also acquiring 1% stake in the US market. It was also involved in some of the major acquisitions and all this accounted for huge profits for the company ranging from 15-20% in 2004 2005. However, all this came under the shed of increasing debt burden on the company, which the company was never able to pay and as a result had to undergo dramatic collapse of the share prices by more than 40% in 2007. All this resulted not only in receivership being imposed on the company go ing through financial distress but SP also delisted the company from the stock exchange. (Fay Negangard, 2017). Many reasons can be attributable to the collapse of ABC learning via liquidation but some of the major includes lack of corporate governance being followed at the organisation, lack of ethics in business, incorrect valuation supported by non-disclosure of price sensitive information to the stakeholders. The poor internal control and lack of review from management showed that there was no due diligence being done by the company on the acquisition of the new entity and there were huge differences from the actual should be valuation to the tune of multi million dollars. This proved that the acquisitions were never analysed based on future economic benefits or numbers but was just a rubber and stamp activity for those charged with governance. It did not had the investment review committee instead; it had management group approval whose only work was redundant stamping exercise.(Jones, 2017). One of the reports also showed up that one of the companies which was acquired was valued $ 70 Mn instead of the actual $ 30 Mn, which is one of the example of the overvaluation of the companies and making excessive payments. Another company being discussed here is One tel phone company which was one of the renowned telecommunication brands in Australia known widely for its mobile and internet services, marketing and new information systems and famous among the youth and had a customer base of 2 million across 8 countries. This was again caused with the issue of weak internal financial controls and weak business ethics together with non-competitive management who were least interested in giving the true, unbiased and fair picture of accounts to the stakeholders. The liquidation of the company was primarily brought about by wrong flow of information regarding the expected revenues and profits based on the past year profit figures. The company was earning tremendously in the past 4 years from 1997 to 2000 with the rise in sales by 127%, 40%, 57% and 100% and thus gave the sales rise estimate of 10 times compared to the last year. However, in reality, the company could not achieve as per the expectations ins pite of huge growth in the past years. The other reason of failure to pay the debts and ending with huge payables and liabilities in the Balance sheet was the purchase of addition spectrum licenses which were not actually required. This also included public as well as government funding. But in the year 2000, One tel suffered one of the major blows of all time and suffered losses amounting to $ 291 Mn and the share prices fell to as low as $ 1. Inspite of ending with major losses, the company continued to pay its directors Rich Keeling handsomely with salaries and bonus in million dollars. All these factors cumulatively accounted for negative cash flow and increase of debt burden on the company. (Bena, et al., 2017) The company had to close its operations, sell its assets, lay off huge number of employees and ultimately liquidate in 2001. Corporate governance in the company was totally done away with and the financial accounts no more reflected the true and unbiased affairs of the business on which any decision could be taken. It was not only that the sales were shown inflated in the accounts, but the figures of receivables, other accruals and profits were also shown to be excessively high which missed the view of the auditors. This was a detection risk, which could have been bought to the notice of the management. HIH insurance is another pivotal companies in Australia known for insurance business. It was the 2nd largest at that time but had to liquidate courtesy a major collapse because of huge losses being incurred by the entity. The losses were to the tune of $ 5.3 billion, which is still being considered as one of the major corporate collapse in Australia. The major reason for liquidation was the incorrect over inflated pricing or valuation of the taken over entity FAI along with the aggressive accounting techniques being followed by the entity. On top of the losses incurred, the company had paid to its chief executive office a multi million severance package when he decided to resign the entity just an year ago when the entity was liquidated. This affected the construction industry and housing business terribly.(Bae, 2017). The major operations of HIH insurance included property dealing and underwriting services but the aggressive intent of accounting coupled with wrong disclosure of fact s and figures of many such acquisitions like CE Health international where the liabilities and reserves were shown to be understated in the financials, resulted in liquidation. Again, in this case too, the acquisitions were made without proper due diligence and wrong information was being reported by the company under the nose of the auditors who could identify the same at that time. All this resulted in losses amounting to $100 Mn to $ 300 Mn and hence the results were not published. This non compliance of corporate governance coupled with other factors led to the liquidation of HIH insurance company. (Flix, 2017) Conclusion In the given analysis, we see that there were many factors that had contributed to the liquidation of the company. The company was not able to manage its operations properly and that contributed to its liquidation. The management of the company, as we in the case of the ABC Learning centre indulged in several fraudulent means by which they show that loss-making units was making a large amount of profit. This was an unfair mean that was adopted by the company and when the company got liquidated large number of investors and other related parties were affected very badly. There were many other reasons as the overall accounting processes in the company were not up to the work, even the auditors of the company helped in falsification of the records. Because of all these strict rules have been written by the law framing bodies to make sure that the overall liquidation process is properly monitored and the companies do not indulge in any kind of fraudulent means that might hamper their exi stence and cause the company to liquidate. From the examples of these three companies, we can see how important it is for the company to get their accounts audited and how important it is for the auditor to maintain an unbiased and true approach. In any, way if we see that the auditor or the management is indulging in fraudulent practices then they can be punished and held guilty for the same. The overall process of liquidation must be handled by the liquidator who must be very true in their approach and maintain the appropriate code of ethics in their function.(Grenier, 2017) Recommendations The companies need to understand that if they are being liquidated so many people become unemployed and lose on their jobs and their income. The investors who had invested in the company based on the audit reports of these companies, assuming them to be going concern suffers huge loss because of the same. There are so many laws that the government has framed to make sure that these parties are not affected in cases that the companies go into liquidation(DeZoort Harrison, 2016). The overall analysis of these three companies helps in developing an overall understanding about the importance of compliance with the laws and the principles. The management and the other professionals must be true to their work and must have an unbiased approach to the company and its financial statements. This is very helpful in the end; hence, it will help in the global development of the company and its management. References Bae, S., 2017. The Association Between Corporate Tax Avoidance And Audit Efforts: Evidence From Korea. Journal of Applied Business Research, 33(1), pp. 153-172. Bena, J., Ferraira, M., Matos, P. Pires, P., 2017. Are foreign investors locusts? The long-term effects of foreign institutional ownership. Journal of Financial Economics, pp. 21-35. DeZoort, F. Harrison, P., 2016. Understanding Auditors sense of Responsibility for detecting fraud within organization. Journal of Business Ethics, pp. 1-18. Fay, R. Negangard, E., 2017. Manual journal entry testing : Data analytics and the risk of fraud. Journal of Accounting Education, Volume 38, pp. 37-49. Flix, M., 2017. A study on the expected impact of IFRS 17 on the transparency of financial statements of insurance companies. MASTER THESIS, pp. 1-69. Grenier, J., 2017. Encouraging Professional Skepticism in the Industry Specialization Era. Journal of Business Ethics, 142(2), pp. 241-256. Jones, P., 2017. Statistical Sampling and Risk Analysis in Auditing. NY: Routledge. Knechel, W. Salterio, S., 2016. Auditing:Assurance and Risk. fourth ed. New York: Routledge. Raiborn, C., Butler, J. Martin, K., 2016. The internal audit function: A prerequisite for Good Governance. Journal of Corporate Accounting and Finance, 28(2), pp. 10-21. Sonu, C., Ahn, H. Choi, A., 2017. Audit fee pressure and audit risk: evidence from the financial crisis of 2008. Asia-Pacific Journal of Accounting Economics , 24(1-2), pp. 127-144.