Managing For Sustainability Of Anz Corporation And The...

In the recent decades, changing in technology, environment and social has affected everyone including families, communities and governments (RMIT University (ed.), 2014). There are many evidences that the earth has had negative affect by economic activities. Today, many people and corporations have more concerned about sustainability development. United Nation (UN) defines sustainability development as â€Å"the development that meet the need of present without compromising the ability of future generations to meet their own need†. The three pillars of sustainability are environmental sustainability, social sustainability and economic sustainability that outlined by the United Nation can be translated into corporate responsibility approach that†¦show more content†¦Pollution is warning that people over used the natural recourses (). The concern of environmental is the most important on sustainability development (). The first pillar is Environment sustainability which means â€Å"the preservation of environmental recourses and biodiversity, creation of sustainability access to safe drinking water, and enhancement of quality of life among the most improvement†( RMIT University (ed.), 2014). The ANZ realized that they have impact on the environment directly and indirectly such as the energy consumed in their operate office, products and service they provide to customers and technology and equipment. They aim to reduce the environment footprint such as consumption of energy, greenhouse emission, water, paper and amount of waste they send to land fill. For example, reducing amount of paper that used in their business operation is introducing new technology for printing called â€Å"Follow You† that can help employee to print from any printer and also they purchased carbon neutral paper that equal more than 1,500 of trees. The result is they can save over 100 tons of paper. Also, Recycling can lead to saving in energy, water, carbon emi ssion and landfill space by they donated and reused some laptop from their operation to school in New Zealand and recycling the item in the kitchen such as aluminum cans, bottles, paper and electronic waste. ANZ work with

The Boston University Archaeology Department Essay

On May 9th, 2016, the Boston University Archaeology Department held a public outreach event called, â€Å"Eating Archaeology†, where guests were served foods from four different time periods and places: Bronze-age Mycenae, Bronze-age China, Pre-Columbian Mesoamerica, specifically the Aztecs, and mid-19th century Boston. The creation of these dishes was made possible through analyzing archaeological sites through the lens of the newly popularized sub-field, archaeology of the senses, which studies how the materiality of the world contributes to and is influenced by how humans use their senses (Hamilakis 4). Through analyzing the bodily senses, archaeologists can create a more detailed interpretation of the experiences of ancient humans (Hamilakis i). This new interest in the sensory aspect of human culture brings a fascination with the types of foods that people consumed in the past. With this in mind, a group of graduate students in the fields of archaeology, food history, and gastronomy, at Boston University, collaborated to test if material remains can be used to recreate ancient recipes. Through eating these foods, one can glimpse a part of the culture that ate the dish, illustrating the power of taste, and demonstrating that archaeology can be used to create something tangible for the public. This paper will focus on the research process for the mid-19th century brothel site, located in Boston, and how the materials gathered during excavation were used to reconstruct theShow MoreRelatedWhat I Never Thought About Is Furniture Being Consider A Form Of Art1414 Words   |  6 PagesWilliam Penhallow Henderson was an American painter, architect, and furniture designer. He was born June 4, 1877 in Medford, MA. 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Government Responses to Genocide Free Essays

Is â€Å"any of the following acts committed with intent to destroy, in whole or in part, a national, ethnical, racial or religious group, as such: killing members of the group; causing serious bodily or mental harm to members of the group; deliberately inflicting on the roup conditions of life, calculated to bring about its physical destruction in whole or In part; Imposing measures Intended to prevent births within the group; [and] forcibly transferring children of the group to another group’ (Article 2 CPPCG)_ By this definltlon certain acts of genocide may go on with no Interference. One of the most recent Genocides to day was at the end of the twentieth century. In the year 1994 in the East African country of rwanda an amount around eight- hundred thousand Rwandans were killed. We will write a custom essay sample on Government Responses to Genocide or any similar topic only for you Order Now The Genocide was soon started after the Hutu president plan was shoot down. The Hutu extremist soon started targeting the Tutsi civilians under the pretense of war. Any political leaders that could have turned the situation was killed almost immediately. any one that was suspected of being tutsi was killed on contact. WThe Rwandan genocide resulted trom the conscious choice of the elite to promote hatred and fear to keep itself in power. This small, privileged group first set the majority against the minority to counter a growing political opposltlon within Human Rights). Many countries such ds the united States of America, France, and policymakers of the united Nations failed to ake steps to prevent the mass slaughterlngs that they know ot. Even though Rwandans are considered fully responsible for the organizing and carrying out the genocide. governments of the world and people everywhere all campaign. Governments such as United States of America were hesitant of getting Involved with foreign conflict after the somalla Incldent. uhe battle likely caused ‘an excessive concern [to] avoid risking American forces on the ground’ during the Clinton Meaning that when President Bill Clinton decided foresee the amount of casualties that would result. Somalia is an infamous event in he history of the United States military that has inspired the book Black Hawk Down by Mark Bowden and a movie based off the book. The event in Somalia would prevent the US from even to classify Rwanda as a genocide, so that they would not have to intervene in the situation. Not only was the United States government at fault for not intervening, but the government of France also. France is often accused of adding the Hutus rebellion and doing nothing at the same time. As said by the French president Nicolas Sarkozy while at a rwandan memorial, â€Å"We are not here to have fun, to fiddle with vocabulary hat happened here is unacceptable and what happened here forces the international community, including France, to reflect on the mistakes that prevented it from anticipating and stopping this terrible crime. This comment can show how France is primarily known for ignorance of the Rwanda incident even though that it had some of the closest ties to the Rwandan government at the time. In the book Silent Accomplice: The Untold Story of France’s Role in the Rwandan Genocide it is written,† in total, Fran ce sold $24 million of arms to Rwanda during 1990-94, though this fgure does not include non-authorized grants. It is clear that ‘secret deliveries’ outside the knowledge or authorization of the ministry defence that were taking place. Because of this secrecy there was ‘a gap between the official commentary and the actual administrative reality. ‘ Much of huge stock received from france and egypt were handed over to the civilian militia. † (Andrew Wallis 32). The fact that so many weapons were able to get on the black market could be considered as astounding. If these weapons were never in the civilian militia hands the death toll of the Rwanda genocide might have been drastically different. Part of the international community is constantly called on for its lack of intervention during the Rwanda genocide. Troops were being sent in and taken out almost constantly. the belgian government sent in the largest amount of soldiers, but shortly after ten soldiers of theirs were killed, Belgian troops were withdrawn. French armies were said to take post after they had withdrawn, but apparently took too long. n the words of Ian Linden,†The withdrawal of the bulk of the UN forces and the failure of the Security Council to re-enforce them and acknowledge that genocide was aking place cost thousands of lives and will be recorded as one of the most culpable and tragic of the UN’s many mistakes on intervention† (Sellstrom and Wohlgem uth, 1996). How to cite Government Responses to Genocide, Papers

Director Shareholder Liabilities Insolvency â€Myassignmenthelp.Com

Question: Discuss About The Director Shareholder Liabilities Insolvency? Answer: Introduction Solvency is referred as the abilities of an organization or its members for paying out all their debts that are due as well as unpaid till the date mentioned under section 95 A(1) of the Corporations Act 2001. Here, the value of assets is always higher than that of liabilities, which indicates that dues can be easily payable by the solvent organization. However, in section 95A(2) of the Corporations Act, a person unable to pay the dues or debts on time is termed as an insolvent and the situation is known as insolvency. Here, the situation is completely vice-versa, where liabilities exceed the assets in an organization (Australian Institute of Company Directors, 2012). Additionally, liquidation of a company means winding up, the last step taken into consideration in case the debt amount is left unpaid. Here, the assets are sold at a discounted rate to recover the due amount leading to company disclosure (ASIC, 2017; Australian Institute of Company Directors, 2012). The paper explores diverse concepts related to insolvency and its impact in Australia. Management, Australian Securities Investment Commission (ASIC)s role in insolvency issues are analyzed within real life situations, which finally helps in the accomplishment of the paper objective. Signs of Insolvency along with Required Actions of the Directors Warning signs related to the insolvency risks are situations in business, which indicates the inability to pay off debts. Few of the signs are inability to pay the due taxes, where the organization starts ignoring the tax payments because they are bound to pay wages of the employees, supplier along with creditor demands. Usage of superannuation contribution of the employees for trading, experiencing continuing losses along with reduced cash flow as well as receiving legal notices on behalf of the creditors are few signs that push the business towards insolvency. For instance, if an organization does not pay the creditors on due date of 25-30 days, suppliers will further push them to pay or demand Cash on delivery for the next orders. Therefore, credit supply will be over, which will badly affect the already unbalanced cash flow (BTSA, 2017) Some additional signs include inadequate amount of sales along with lack in sales forecast and increased in the account receivable with the passa ge of time, thereby relying on obtaining finance or loans at high interest rates. Besides, financial records stay incomplete while the organization is found to be incapable of selling any further stock as stock turnover is quite low. All these signs align with the causes of insolvency of an organization (BTSA, 2017a). Directors need to understand the application of five rules to handle the insolvent situation in an organization starting with avoiding the resistance to acknowledge as well as to display pro-activeness by acting quickly and as early as possible. Additionally, the directors should look for adopting vigorous standards, where monitoring will be improved by considering the assets, liabilities, cash flows and bank facilities of the organization. The board of directors must further seek financial along with legal advice for developing alternative plan, when the existing plan is about to fail. At such instances, they can inject fresh funds to overcome the situations of financial difficulties. Moreover, directors should ensure that the banks are informed and engaged in the complex situations, where possibilities of short term loans may be provided to their organization for restructure and for turning-around the situation. The turnaround as well as restructuring strategies will take time and therefore directors need to keep patience and ensure engagement of stakeholders for its successful implementation (Corrs, 2017). The Potential Liabilities of Company Directors When a Company becomes Insolvent A director will be personally liable for breaching the rules and regulations of the organizations, based on the need to take potential action for recovering the debts. It is the legal duty as well as obligations of a director to act for companys benefit pertaining to the organizational objective. Directors are in turn responsible for administering the organization in support of the shareholders. According to the Corporations Act 2001 and common law, a director needs to uphold certain duties, which additionally considers limited liability of the corporate entity. Any breach of these duties can lead to legal consequences, which will in turn include civil along with criminal penalties, sanctions as well as directors disqualification for their post (Moroney, 2017, ASIC, 2016). Some of the potential liabilities of a director starts with delivering security or acting like a guarantor over assets of the shareholders in the company. Additionally, directors need to ensure that no trading take place, when the company has already become insolvent and determines the debts incurred. Moreover, a director is liable due to the losses caused by the breach of their duties. Besides phoenix activity also takes place in illegal terms, where transfer of assets to a new organization undertakes intentionally for saving tax and avoiding payment to creditors along with employee entitlements. Furthermore, a director is personally liable under ATOs Director Penalty Regime for withholding the amount of Superannuation Guarantee Charge (SGC) or Pay As You Go (PAYG), in case the company is unable to repay the amount. Hence, organizations ensure enough assets to pay off these debts (Moroney, 2017, ASIC, 2016). The Different Avenues Available to the Director Or Company if it presumes to be Insolvent There are three different avenues available for a director, if the company is presumed to be insolvent, which include voluntary administration, liquidation along with receivership. Voluntary administration is a process, where future direction of the company is resolved at a quicker pace. Here, voluntary administrator, an independent as well as suitably qualified individual work and control the entire company to save its business by making a way out. Here, the voluntary administrator further takes the responsibility to pay off the creditors in a better way. A director can also act as a voluntary administrator after obtaining a written consent from registered liquidator. The second option is liquidation, where a liquidator is appointed to control the insolvent company and work accordingly for the creditors benefit on fair basis. A director needs to call a meeting with the other member if they initiate the liquidation process. Here votes are considered for permanently winding up the com pany by the liquidator or taking the help of court for completing the process. The last option is receivership, where a secured creditor appoints a receiver to collect as well as sell assets of an organization to repay the owed debt (ASIC, 2014; ASIC, 2017a). This can be inferred from the topical issue of Value-stream Investment Management Ltd v Richmond Management Pty Ltd [2012] FCA 898 (Federal Court of Australia, 2012). Hence, a secure creditor needs to hold some security on few assets of the company to complete the process. A director can also be a secured creditor but requires seeking advice prior to the appointment of any receiver (ASIC, 2014; ASIC, 2017a). Difference between Voluntary and Involuntary Interventions Aligned with Organizations Potential Insolvency Company liquidation is the process that takes place when the organization is unable to pay off the dues to the creditors and saving it through voluntary administration becomes useless. The two process of liquidation has been differentiated below: Voluntary Liquidations Voluntary liquidation is considered essential, when companys business becomes completely insolvent and trading needs to be stopped. Here, the process is initiated by the directors along with company members to wind up by passing a required resolution as well as by getting a liquidator appointed. Additionally, the liquidator can be selected by the director and members in voluntary liquidation. The remaining assets of the company are sold and the fund recovered to pay off to the creditors by the liquidator as per the Corporations Act (CRS Insolvency Services, 2014; Australian Government, 2014). Involuntary Liquidations Involuntary liquidations start when a creditor, who owes money from the organization initiates an involuntary liquidation for its winding up and recovering the amount with the help of court. A statutory demand may be issued on behalf of the creditors by the district or local court in the first judgment session. Court may hence appoint an official liquidator for the process or a provisional one (CRS Insolvency Services, 2014; Australian Government, 2014).This can be regarded contingent based on the topical issue of Andrew Fielding as Liquidator of Lyngray Developments Pty Ltd v Dushas Anor [2012] QDC 96 (District Court of Queensland, 2012). Hereby, the creditor who initiated the process has all the rights to choose a liquidator during involuntary liquidation process to recover the funds (CRS Insolvency Services, 2014). Outcomes Other than Winding Up of a Company during Insolvency Instead of winding up, a company may look for alternative procedures such as voluntary administration as well as DOCA (Deed of Company Agreement) during insolvency, which may rescue them from the degrading situation and lead to positive outcome. Voluntary administration is conducted by an independent administrator, who is appointed to review the company affairs and rescue it from getting wound up (Taylor, 2017; Australian Government, 2014). This can be explained through the topical concern of Robinson, in the purview of Darrell Lea Chocolate Shops Pty Ltd (Administrators Appointed) [2012] FCA 833 (Federal Court of Australia, 2012a). Moreover, directors can appoint the administrators on behalf of the stakeholders along with creditor prior to their suspect of inability to pay off, who are directly supervised by the ASIC as well as the Court. During administration, the company is provided with a moratorium period before creditors enforce any action on the secured individuals along with the landlord. The procedure may take a maximum of one month, where business trading affairs will be investigated. At the end, a meeting will be convened with the creditors, where voluntary administrator will outline the existing affairs along viability of the company to continue operations. The options can be considered eligible in this situation including return in the authority to the directors, placing the company into liquidation or proposing DOCA to the creditors. DOCA is payment agreement by a third party or director on behalf of the company, where the key objective is to formally allow a restructuring process for the financial suffering company. DOCA in turn helps in binding all the unsecured creditors except personal agreements to pay-off a debt. If the company fails to restructure, they have to sign the DOCA as per the creditors orders. Hence, if company ignores to sign the DOCA, it will automatically fall into liquidation and the administrator will become a liquidator (Tay lor, 2017; Australian Government, 2014). The Statistics on Insolvency Regarding Australian Companies Australian companies insolvency statistics are measured by ASIC. In the present section, data from four quarters including September and December 2016 along with March and June 2017 is analyzed, whereby the quarterly total appointments were 2,299, 1817, 1717 and 2198 respectively. The EXAD or external administration remained below 4% in every quarter from July 2016 to June 2017 and the total appointments were recorded to be 8031, where average total was 2008 (ASIC, 2016a; ASIC, 2016b; ASIC, 2017b; ASIC, 2017c). Some of the statistical data related to these four quarters has been provided in the appendix section. Role of ASIC Along with Other Statutory Authorities Considering Insolvent Company ASIC is the regulator of corporate, financial as well as market services in Australia, which ensures transparency and fairness in the financial market, thereby maintaining economic reputation and well being of the nation. ASIC does its maximum of the work as per the prescribed norms in the Corporations Act 2001. Strategic priorities promote trust along with confidence amongst investors as well as financial consumers. Some of the key roles include improving and facilitating the financial systems performance, enforcing law, promoting information and confidence engagement of the consumers along with investors, thereby administering the corporate law in an effective manner and lastly building information considering the other statutory bodies and companies easily accessible to public. ASIC in general is a government body controlling the financial system in Australia, starting from a companys registration to its winding up along with liquidation (ASIC, 2017d). Conclusion The study clearly indicates the concepts of insolvency and several processes related to its functioning. It was hence evident that insolvency is effective due to the misuse of the financial system by the directors instead of the employees. Trading was hence suggested to be stopped as soon as company understands their insolvent position in the marketing. It was hence found that companies have alternatives rather than winding up their business, where they can appoint a voluntary administrator to recover from the situation. Here, the directors can save the company from liquidation and from getting completely wound up. Conclusively, it was found to be important for the directors to disclose everything to their investors, banks as well as shareholders, so that fairness could be displayed and collaborative effort could be provided to rescue the business along with its stakeholders. References ASIC, 2014, directors - what happens if company insolvent, Australian Securities Investment Commission, viewed 18 September 2017, https://asic.gov.au/regulatory-resources/insolvency/insolvency-for-directors/directors-what-happens-if-company-insolvent/. ASIC, 2016, Directors' liabilities when things go wrong, Australian Securities Investment Commission viewed 18 September 2017, https://asic.gov.au/for-business/your-business/tools-and-resources-for-business-names-and-companies/asic-guide-for-small-business-directors/directors-liabilities-when-things-go-wrong/. ASIC, 2016a, Corporate insolvencies: September quarter 2016, Australian Securities Investment Commission viewed 19 September 2017, https://download.asic.gov.au/media/4110020/201609-sept-qtr-2016-summary-analysis.pdf. ASIC, 2016b, corporate insolvencies: December quarter 2016, Australian Securities Investment Commission, viewed 19 September 2017, https://download.asic.gov.au/media/4173835/201612-dec-qtr-2016-summary-analysis.pdf. ASIC, 2017, winding up an insolvent company, Australian Securities Investment Commission, viewed 18 September 2017, https://asic.gov.au/for-business/closing-your-company/deregistration/winding-up-an-insolvent-company/. ASIC, 2017a, insolvency: a guide for directors, Australian Securities Investment Commission, viewed 18 September 2017, https://asic.gov.au/regulatory-resources/insolvency/insolvency-for-directors/insolvency-a-guide-for-directors/. ASIC, 2017b, corporate insolvencies: March quarter 2017, Australian Securities Investment Commission, viewed 19 September 2017, https://download.asic.gov.au/media/4285156/201703-mar-qtr-2017-summary-analysis.pdf. ASIC, 2017c, corporate insolvencies: June quarter 2017, Australian Securities Investment Commission, viewed 19 September 2017, https://download.asic.gov.au/media/4410590/201706-june-qtr-2017-summary-analysis.pdf. ASIC, 2017d, our role, Australian Securities Investment Commission viewed 19 September 2017, https://asic.gov.au/about-asic/what-we-do/our-role/. Australian Government, 2014, Corporations Act 2001, Federal Register of Legislation, viewed 18 September 2017, https://www.legislation.gov.au/Details/C2014C00519. Australian Institute of Company Directors, 2012, the informed director, insolvency information, viewed 18 September 2017, https://www.companydirectors.com.au/~/media/resources/membership/pdf/insolvency-information.ashx. BTSA, 2017, 10 signs of business insolvency - part 1, Business Turnaround Services Australia, viewed 18 September 2017, https://www.businessturnaround.net.au/10-signs-that-your-business-is-facing-insolvency-part-1. BTSA, 2017a, 10 signs of business insolvency - part 2, Economics Turnaround Services Australia, viewed 18 September 2017, https://www.businessturnaround.net.au/10-signs-that-your-business-is-facing-insolvency-part-2. BTSA, 2017a, 10 signs of business insolvency - part 2, Business turnaround services Australia, viewed 18 September 2017, https://www.businessturnaround.net.au/10-signs-that-your-business-is-facing-insolvency-part-2. Corrs, 2017, directors' duties - insolvent trading: five rules to deal with a company in financial difficulty, Corrs Chambers Westgarth, viewed 18 September 2017, https://www.corrs.com.au/thinking/insights/directors-duties-insolvent-trading-five-rules-to-deal-with-a-company-in-financial-difficulty/. CRS Insolvency Services, 2014, Voluntary and involuntary company liquidation, media, viewed 18 September 2017, https://crsinsolvencyservices.com.au/voluntary-and-involuntary-company-liquidation/. District Court of Queensland, 2012, Andrew Fielding as Liquidator of Lyngray Developments Pty Ltd v Dushas auditing [2012] QDC 96 (11 May 2012), Cases, viewed 19 September 2017, https://www.austlii.edu.au/cgi-bin/viewdoc/au/cases/qld/QDC/2012/96.html. Federal Court of Australia, 2012, Valuestream Investment Management Ltd v Richmond Management Pty Ltd [2012] FCA 898 (22 August 2012), cases, viewed 19 September 2017, https://www6.austlii.edu.au/cgi-bin/viewdoc/au/cases/cth/FCA/2012/898.html Federal Court of Australia, 2012a, Robinson, in the matter of Darrell Lea chocolate shops pty ltd (administrators appointed) [2012] FCA 833 (3 August 2012), Cases, viewed 18 September 2017, https://www6.austlii.edu.au/cgi-bin/viewdoc/au/cases/cth/FCA/2012/833.html. Moroney, L 2017, directors and shareholder liabilities during insolvency: what you need to know, legal vision, viewed 18 September 2017, https://legalvision.com.au/directors-and-shareholders-liabilities-during-insolvency/. Taylor, S 2017, Restructuring and insolvency in Australia: overview, Thomson Reuters, viewed 19 September 2017, https://uk.practicallaw.thomsonreuters.com/2-502-1459?transitionType=DefaultcontextData=(sc.Default)firstPage=true