Milk †Cheese Essay

Milk contains all the food, including protein, fat, sugar, and different supplements, a youthful warm blooded creature requires for a significant stretch of time. Milk originates from sheep, dairy animals, and goats. Milk is beneficial for us since we grow up solid and have a solid body; we have sharp teeth and have vitality. Everyone needs milk, for instance: babies, little children, debilitated individuals, youngsters, and old individuals. In different pieces of the world, goats, reindeer, jackasses, yaks, water wild ox, and sheep are trained and drained. In many nations, be that as it may, dairy bovines give milk. Milk and milk items are flushed and eaten in numerous structures, including buttermilk, cheddar, yogurt, and spread. Milk can be decreased to powder, moved in a thick fluid, and utilized in cooking. New milk sours rapidly, in any case, when changed into structures, for example, cheeses, it very well may be saved for quite a while. Individuals expend milk in new, dried, and consolidated structures. Matured milk items, for example, buttermilk, sharp cream, and yogurt, are likewise accessible. Milk is utilized to make food items, for example, spread, cheddar, and dessert. Under typical conditions, the milk of warm blooded animals is the main food important for the wellbeing and development of that mammal’s youthful for certain period after birth. Cow’s milk can be fill in for human milk in taking care of infants just if the extents of water and sugar to different parts are expanded. Milk is made to a great extent out of water; cow’s milk, for instance, is around 87 percent water by volume. The fundamental supplements, food components are: proteins, the important proteins in milk are casein and egg whites. They contain all the basic amino corrosive for building tissues, blood and hormone substances. Casein is discovered distinctly in milk and gives milk its whiteness. Starches, the fat of the milk is called butterfat, or milk fat, and is the piece of milk from which margarine is made. It is a significant wellspring of vitality and plentiful in nutrient A. Minerals, milk are outstanding amongst other common wellsprings of calcium and phosphorus. Its different minerals incorporate iron, copper, sodium, potassium, magnesium, sulfur and iodine. Nutrients, milk contains all the known nutrients, yet just four-riboflavin, nutrient B2, thiamine, nutrient B1, niacin and nutrient An in critical sums. Milk is a brilliant wellspring of riboflavin; it contains just somewhat less than does an equivalent sum, by weight, of lean meat. Microorganisms that Disease-causing living beings present in the dairy animals can be given to the milk. Tainting can happen when the milk is acquired, put away, or shipped. Milk is sanitized to murder and forestall development of microorganisms. Milk items: crude milk is characteristic, liquid milk. Purified milk will be milk that has been warmed to 63 degrees.

The Old Man and the Sea Essay

The Old Man and the Sea Essay Free Online Research Papers The Old Man and the Sea is an extremely mind boggling novel; there are representative implications behind everything. This epic was composed by Ernest Hemingway, the story of this elderly person in Cuba depended on himself his life. The elderly person named Santiago and the kid named Manolin would angle constantly together. The kid and the man once went eighty-five days without getting a solitary fish however they never surrendered trust. The boy’s guardians made him work for an alternate vessel however the elderly person realized the kid despite everything had confidence in him. The elderly person would experience numerous problematic clashes with himself and his environmental factors, yet one of which could be the fight for his life. The elderly person has battled through a great deal of things, however the spasm in his left hand was difficult. It couldn't have come at a more terrible time, he had quite recently gotten the marlin and now would need to battle it and attempt to kill it with one hand. The old man’s left had bombed him previously, similar to when he was arm wrestling in Casablanca. â€Å"He had attempted a couple of training matches with his left hand. Yet, his left hand had consistently been a double crosser and would not do what he approached it to do and he didn't trust it† (Hemingway 71). The old man’s hand was solid and he was unable to get it to quit squeezing, and on the off chance that he required it to get the marlin he would need to open it persuasively. The marlin was one of a kind about how he took care of being on the line. The marlin would not flail wildly or leap out of the water. The elderly person combat the marlin for three days living without rest or much food: At that point he started to feel sorry for the incredible fish that he had snared. He is magnificent and peculiar and who realizes how old he will be, he thought. Never have I had such a solid fish nor one who acted so oddly. Maybe he is too savvy to even think about jumping. He could demolish me by hopping or by a wild surge. In any case, maybe he has been snared ordinarily previously and he realizes this is the manner by which he should make his battle (Hemingway 48, 49). The elderly person was beginning to get befuddled. â€Å"I couldn't care less who slaughters who† (Hemingway 92). He begins to surrender, yet he realizes he has nothing else; to live for so he keeps a hold of the marlin and doesn't cut the line. The marlin at long last swims up near the pontoon and with everything the elderly person had he drove the spear through the marlin. Santiago had at last achieved his fantasy about getting this enormously huge marlin, yet what he didn't know was the fight had quite recently started. As the elderly person cruised towards home the marlin’s blood left a path of dark red in the sea behind him. It would not be long until the main shark of the furor came to chow down on the old man’s trophy. â€Å"He was an extremely large mako shark worked to swim as quick as the quickest fish in the ocean and every little thing about him was excellent aside from his jaws† (Hemingway 100). As the shark came nearer his expectation began to decrease. Numerous sharks followed and polished off whatever was left of the marlin and what was left of the old man’s pride, he was genuinely crushed. The elderly person isn't a lot of a strict man, yet he stills goes to God to support him. The elderly person solicits God to assist him with freeing from his issues and to assist him with getting the marlin. â€Å"I am not strict, he said. However, I will say ten Our Fathers and ten Hail Marys that I should get this fish† (Hemingway 65). God and the old man’s supplications have helped him through the fish and his issue, yet will it help him when the sharks come to take care of? The marlin and the elderly person build up a relationship while they are engaging one another. The elderly person alludes to the marlin as his sibling, however the elderly person understands this is additionally his adversary. He says that the marlin is solid and insightful yet so is the elderly person. As they battle through the three days he acquires and more regard for his foe. With the exception of the winged animals and the fish he is totally alone away from any kind of progress. The elderly person has been on a battle with the ocean for three days attempting to keep him normal and to get this marlin. He begins conversing with the feathered creatures and wishes he resembled them to be free. After the fights the sharks off he at long last reaches aground it was an entire other battle to get himself back to his shack, he was very feeble and tired. The elderly person left with a messed up heart and no pride, everything he could do was rest. The awful and astounding novel of The Old Man and the Sea had emblematic or scriptural implications behind it in which some allude to the author’s life. The old man’s fantasy about getting the marlin had worked out however was in the blink of an eye finished by the slippery sharks. The elderly person needed to show the town that he despite everything had something left and that he was not only a vulnerable elderly person and didn't need individuals to feel sorry for him. The kid despite everything admired the elderly person and still kept confidence in him. Research Papers on The Old Man and the Sea EssayLife After Death Personal EssayEmmett Till BiographyQuebec and CanadaMRSA Staph BacteriaThe Damnable Life of FaustTartaros A Place of Ultimate PunishmentExempt versus Non-Exempt EmployeesProbation OfficersThe Story of Beatrix PotterThe Color Purple

Catheter Associated Urinary Tract Infections †MyAssignmenthelp.com

Question: Talk about the Catheter Associated Urinary Tract Infections. Answer: In answer to this article, I might want to express that, the article has relevantly featured the complexities that are related with the compelling anticipation of catheter related urinary tract contaminations (CAUTI) in Saudi Arabia (Centers for Disease Control and Prevention 2015). While talking about CAUTI, the article has taken the reference of King Fahad Specialist Hospital in Dammam which is considered as the Ministry of Health as a leader emergency clinic. This emergency clinic has propelled grade oncology treatment unit so as to give better advantages to the destructive patients. Notwithstanding, it has negligible recourses to control CAUTI which are normal among the neutropenic patients. The article was fruitful in featuring hindrances in controlling CAUTI. The article has successfully illuminated insufficient gracefully of the Foley Catheter Insertion Kits and severe custom principles that postpones the flexibly of the Catheter Insertion Kits. Another explanation featured behind the expansion in the rate of the CAUTI is the long time emergency clinic remain, particularly in the ICU (Sirkhazi et al. 2014). Be that as it may, the article has neglected to feature other normal procedure that can be utilized to control CAUTI. A portion of the regularly utilized procedures that can be utilized to control UTI among the patients during their medical clinic stay include: support of shut seepage framework, evasion of the floor contact of the urinary pack, time frame change of the inhabiting catheters or waste sacks and recognition of aseptic inclusion of the urinary catheter. Another curial truth which the article neglected to make reference to with respect to the CAUTI is: the pee stream must stay unhindered. Besides, it is compulsory to put the urinary catheter over the thigh and the urinary sack ought to consistently hang underneath the urinary bladder (Mehta et al. 2014). References Places for Disease Control and Prevention, 2015. Urinary tract contamination (catheter-related urinary tract disease [CAUTI] and non-catheter-related urinary tract contamination [UTI]) and other urinary framework contamination [USI]) events.Centers for Disease Control and Prevention, Atlanta, GA: https://www. cdc. gov/nhsn/PDFs/pscManual/7pscCAUTIcurrent. pdf. Mehta, Y., Gupta, A., Todi, S., Myatra, S.N., Samaddar, D.P., Patil, V., Bhattacharya, P.K. what's more, Ramasubban, S., 2014. Rules for anticipation of clinic gained infections.Indian diary of basic consideration medication: peer-assessed, official production of Indian Society of Critical Care Medicine,18(3), p.149. Sirkhazi, M., Sarriff, An., Aziz, N.A., Almana, F., Arafat, O. what's more, Shorman, M., 2014. Bacterial Spectrum, Isolation Sites and Susceptibility Patterns of Pathogens in Adult Febrile Neutropenic Cancer Patients at a Specialist Hospital in Saudi Arabia.World Journal of Oncology,5(5), pp.196-203.

Advanced Placement Courses

Advanced Placement Courses June 24, 2012 If youre a high school senior, continue with Advanced Placement courses in all five major subjects. Dropping foreign language is not an option if you seek to gain admission to a highly selective college (photo credit: Douglas A. Melchior)! Were always amazed when parents tell us that their rising seniors are taking 2 or 3 Advanced Placements courses because they need to have the time to write college essays or study for fall SATs or ACTs. Did you know that rising seniors who apply to highly selective colleges are typically taking 6 Advanced Placement courses? Did you know that colleges want to see applicants continue in all 5 core subjects through senior year? That means not dropping foreign language in senior year. Read that again. Its not okay to stop your Spanish or French studies (or whatever language it is youve studied throughout high school) just because youre a senior. How does not continuing your foreign language studies demonstrate your intellectual curiosity? Just think about it for a second. Dont even consider dropping a core subject like a foreign language. This also means that its not okay to take AP Statistics in lieu of AP Calculus. It means not taking AP Psychology instead of AP Biology, AP Chemistry, or AP Physics. Is there harm in taking AP Psychology? No, absolutely not! Learn about classical conditioning, groupthink, and cognitive dissonance just not in lieu of learning about the cardiovascular system, ionic bonds, or momentum equaling mass times velocity. If youre still considering dropping science your senior year, read these three words following the colon over and over again: Dont do it. It never ceases to amaze us how many times students want to get into an Ivy League or other highly selective college, but they manage to find all of the excuses in the book to avoid doing the necessary work to get there. So if youre serious about getting into a Harvard, Dartmouth, Yale, or Princeton, dont slack off. Take the most rigorous curriculum possible during your senior year and do exceptionally well in your classes! Continue in the core five high school disciplines and do so with passion and a love of learning! While youre here, check out this post on AP Courses and Ivy League Admission.

Salem Possessed By Paul Boyer And Stephen Nissenbaum

The Salem Witch trials were more than just accusations and women being sentenced to death. Politics, social status, and way of living back then all played essential roles in the trials which are discussed throughout the book â€Å"Salem Possessed† by Paul Boyer and Stephen Nissenbaum. The authors touch upon how social status of church members, farmers and community folk impacted who was accused of witchcraft and who was sentenced to death. While times have changed and the laws regarding imprisonment are very different, it is essential to remember that while the techniques and methods used during the witch trials were common back then and just their way of life. Salem Village was facing a wide variety of governmental and economical problems,†¦show more content†¦The authors discredit the claim that the witch trials were merely an excuse to eliminate the poor. In fact, the witch accusations, while they did begin with less wealthy members of the community, made their way to the top of the social ladder effecting members of the church and government. The majority of accusations were of women and girls, but once a female member of a family was accused it was common for other members of that family to be accused too regardless of their sex. Looking at the patters of the accusations, it becomes clear to the reader that all social classes were involved. From the early stages of accusations, the â€Å"fist three women accused could be seen as â€Å"deviants† or â€Å"outcasts† in their community† (31) which later spread to ministers, people of all ages, and both genders. Ministers however took a different approach to the accusations. Instead of being afraid of being put on trial, they viewed their accusation as a sign from God to help heal others. â€Å"By encouraging and even exploiting the usual behavior of the young people in their communities, both ministers had managed to turn a potentially damaging situation to their own benef it† (29). Although exploiting many people. the ministers were the only group who tried to see a light in the witch trials situation. Many members of the community lived in fear of beingShow MoreRelatedAmerican History to 18871148 Words   |  5 PagesPaul Boyer and Stephen Nissenbaums Salem Possessed explores the pre-existing social and economic divisions within the Salem Village community, as an entry point to understand the accusations of witchcraft in 1692. According to Boyer and Nissenbaum, the village split into two factions: one interested in gaining more autonomy for Salem Village and led by the Putnam family, and the other, interested in the mercantile and political life of Salem Town and led by the Porter family. Boyer and NissenbaumsRead More Salem Witchcraft Essay2617 Words   |  11 PagesSalem Witchcraft Witchcraft accusations and trials in 1692 rocked the colony of Salem Massachusetts. There are some different views that are offered concerning why neighbors decided to condemn the people around them as witches and why they did what they did to one another. Carol Karlsen in her book The Devil in the Shape of a Woman and Bernard Rosenthal in Salem Story give several factors, ranging from woman hunting to shear malice, that help explain why the Salem trials took place andRead More Salem Possessed: The Social Origins of Witchcraft Essay465 Words   |  2 Pages Salem Possessed: The Social Origins of Witchcraft, Paul Boyer and Stephen Nissenbaum, Cambridge, MA, Harvard University Press copyright 1974. The purpose of this book was to examine the history and social life of Salem Village to try to figure out what was the cause of the events that occurred there. I believe that the authors achieved their objective at least they did to me. Boyer and Nissenbaums explanation for the outbreak of witchcraft accusations in Salem hinges on an understanding of theRead More Comparing Salem Possessed by Paul Boyer, The Story of the Salem Witch Trials by Bryan Le Beau, and Devil in the Shape of a Woman by Carol Karlsen1819 Words   |  8 PagesComparing Salem Possessed by Paul Boyer and Stephen Nissenbaum, The Story of the Salem Witch Trials by Bryan Le Beau, and The Devil in the Shape of a Woman by Carol Karlsen The Salem Witch Trials of 1692 spread just about as fast as the Black Plague. This epidemic caused chaos among neighbors in a community. The chronology of events describes an awful time for colonists from June 10th to September 22nd of that year. The books Salem Possessed by Paul Boyer and Stephen Nissenbaum, The StoryRead MoreThe Trials Of The Salem Witch Trials1455 Words   |  6 Pagesthat the majority of humans are skeptical, if not reluctant to understand or accept that which unknown or different from what they previously considered being true, right, or normal. Such was the case in 1692 when over a hundred people from the Salem Town, Salem Village, and surrounding areas of Massachusetts were accused of witchcraft, leading to numerous arrests and even executions. The events that transpired in the small New England colony have intrigued, seduced, and baffled historians since theirRead MoreEssay about Witchcraft in Salem1406 Words   |  6 PagesWitchcraft in Salem In the past, the word Salem has always been somewhat synonymous with the infamous witch trials. Thanks to works such as Arthur Miller’s â€Å"The Crucible†, many people find it hard not to envision a community torn apart by chaos, even though Miller’s play was not so much about the witch trials but instead a commentary on the rampant McCarthyism going on at the time he wrote it. Paul Boyer and Stephen Nissenbaum, however, see a very different picture when the Salem witch trialsRead MoreSalem Witch Trials And The Witch Trial Essay2225 Words   |  9 Pages1692 to 1693, twenty people were executed after being accused of witchcraft in Salem Village, Massachusetts, many more died in jail, and around 200 people total were accused of witchcraft during the Salem Witch Trials. Records from the event indicate that the Salem Witch Trials started when a group of young girls began acting strange, claiming they had been possessed by the Devil and bewitched by local villag ers. The Salem Witch Trials is a much debated event; historians argue over the motivation andRead MoreThe Crucible Narrative2336 Words   |  10 Pages | | |4/3/2012 | In 1692, in Salem Massachusetts a small group of girls joined together to go in the woods at night to meet a slave woman name Tituba. Tituba is a slave of Reverend Parris. During their meeting all the girls are dancing amongst a fire pit that will be used for collectingRead MoreCarlo Ginzburgs Salem Possessed : The Social Origins Of Witchcraft?2004 Words   |  9 Pagesdetail on the many trials associated with the benandanti during this time. In Paul Boyer and Stephen Nissenbaum’s work, Salem Possessed: The Social Origins of Witchcraft, the two authors give an in-depth look into the witch trials that plagued Salem Massachusetts in 1962. The authors analyze the people of the town and the deep-rooted disagreements that these people shared. Boyer and Nissenbaum try to discover why Salem had so many witch craft accusations as well as why it happened when it did. InRead MoreThe Salem Witch Trials : A Day By Day Chronicle Of A Community Under Siege Essay1671 Words   |  7 PagesT he book I have chosen to write about is â€Å"The Salem Witch Trials: A Day by Day Chronicle of a Community Under Siege† written by Marilynne K. Roach and published in 2002. Marilynne K. Roach is the president of the Historical Society of Watertown and a member of the Watertown Historical Commission board, she also is an active board member and a curator of the Salem Witch Museum. She has multiple books that have been published about the Salem and the trials that occurred in the late 17th and early 18th

Organizational Behavior Corporate Culture - 1048 Words

Corporate Culture The study of Organizational Behavior has included an in-depth look at corporate culture to gain an understanding of the diverse variables, namely people. OB, as defined in the text, is the study of individuals and groups in organizations (Schermerhorn, Hunt Osborn, 2005, p. 3). This field of study is considered interdisciplinary because its focus extends to several disciplines: sociology, psychology, anthropology, economics, and political science. Individual performance, organizational culture, motivation, hierarchy, change, and diversity are just a few elements that affect organizational success. Managing people within organizations is central to success. In examining corporate culture, many experts attribute its make-up to various factors. An organization provides the framework in which people can perform and achieve their goals. This framework is provided by the strategies, rules, and norms that an organization adopts. Sometimes these things are written and published by management. Other times an organization is driven by the informal norms and behaviors that are adopted by its employees. Whether they are constructed formally or informally, these parameters define how people behave in organizations. More precisely, they determine how happy and productive workers are in their jobs. Ultimately, employee satisfaction is determined by managements ability to convey the direction of the organization and to fulfill the needs of its employees. WhenShow MoreRelatedOrganizational Behavior ( Ob ) Studies The Influence That Individuals, Groups, And Organizational Structure1486 Words   |  6 PagesOrganizational behavior (OB) studies the influence that individuals, groups, and organizational structure have on behavior within org anizations. More succinctly, it is the study of how people interact in organizations. This paper will briefly review the following five topics that are included in the organizational behavior study process: 1. Managerial Functions 2. Corporate Culture 3. Organizational Culture 4. Strategic Planning 5. Tactical Planning â€Æ' Managerial Functions Management is theRead MoreBenefits Of Ethical Leadership : A Positive Corporate Reputation, Ethically Empowered Employees, Increased Quality, And Higher1734 Words   |  7 PagesAbstract The purpose of this paper is to discuss four benefits of ethical leadership; having a positive corporate reputation, ethically empowered employees, increased quality, and higher customer satisfaction. Ethical leadership will benefit an organization, because it creates a healthy ethical environment, and culture which produces a positive corporate reputation. This will foster employees that; appreciate that ethics is important, recognizes and discusses ethical concerns, works to resolve ethicsRead MoreOrganizational Culture Essay731 Words   |  3 Pages Edgar Schein, a famous theorists dealing with organizational culture, provides the following definition for the term: A pattern of shared basic assumptions that the group learned as it solved its problems that has worked well enough to be considered valid and is passed on to new members as the correct way to perceive, think, and feel in relation to those problems. (organizationalculture101) However, organizational culture is mor e than sharing assumptions used by a group to solve problems;Read MoreConsiderations for 21st Century Management and Organizational Cultures777 Words   |  3 PagesConsiderations for 21st Century Management Organizational Cultures The four management themes are intriguing and challenging to current and future managers. People, especially those in leadership positions should always be looking for way to improve. One such method as suggested by the readings includes looking to other countries for new strategies, particularly those countries that are stable and relatively progressive. Such examples would include Switzerland, Sweden, and Japan. No matter whatRead MoreThe Importance Of Culture Within A Company Across Time Essay1664 Words   |  7 PagesIntroduction Corporate culture is the pattern of shared and stable beliefs and values that are developed within a company across time (Gordon and Ditomaso, 1992). This definition brings the time factor into the picture. In other words the corporate culture will become more ingrained and reinforced the longer an organization is in existence. Medical One, founded in 1992 had a distinct and powerful corporate culture of its own that its employees believed had brought about a high level of care to itsRead MoreHofstedes Dimensions Of The Organizational Culture702 Words   |  3 PagesOrganisational culture Organizational culture has been identified as a mediating variable in this study. There are many terms used by different researchers to denote organizational culture. Similarly, there are many definitions of organizational culture. Organizational culture has been characterized by many authors as something to do with people and the unique quality and style of the organization (Kilman et al; 1985), and the way things are done in the organizations (Deal Kennedy, 1982). SometimesRead MoreRole Of Hrm Over The Period Of Time1495 Words   |  6 PagesThe report is an amalgamation of three patches of which, first, is a journal review of two human resources related articles: â€Å"Extending the Scope of Organisational Culture: the External Perception or an Internal Phenomenon† (MacIntosh and Doherty, 2007) and â€Å"Organisational Culture: An exploratory study comparing faculties’ perspectives within public and private universities in Malaysia† (Ramachandran, Ching and Ismail, 2010). This journal review is concluded by a reflection wherein the scholar expressesRead MoreOrganizational Culture: Analysis of the Views of Schein and Kouzes and Mico783 Words   |  3 PagesBackground Organizational Culture Organizational culture is a way to describe the collective behavior within an organization, the values, norms, language, symbols, status, and beliefs and habits. We can also view organizational behavior as the collection of behaviors within an organization that cause those members to perceive their organization and others. In fact, organizational culture affects the way individuals and groups interact with each other, clients, stakeholders and the public BecauseRead MoreThe Role and Responsibility of Company Leadership in Shaping Organizational Culture1712 Words   |  7 PagesAccording to (Organic Workspaces, n. d) an organization’s culture refers to the observable, powerful forces in any organization, usually constituted by the employeesâ⠂¬â„¢ shared values, beliefs, symbols, and behaviors. The organizational culture ideally influences its decisions and actions (Tharp, n. d). (Watkins, 2013) also defines organizational culture as a consistent and observable pattern of behavior in organizations. An organization’s culture channelizes individual decisions and actions at a subconsciousRead MoreTransformation Is Run By Ceo Carole Anne Hilton1551 Words   |  7 Pagesneed for youth to see themselves positively in the future in order that they might have a strong influence in the community and a central goal for the community to make the next generation more successful. The operation of the business differs from corporate businesses because the main focus of the company is sustainability. Their company goal is not solely based on maximization of profits but it is to engage and ready the community in which their business is conducted and use that to accomplish their

Major Liquidiation Analysis for HIH Insurance and ABC Learning

Question: Discuss about theMajor Liquidiation Analysis for HIH Insurance and ABC Learning. Answer: Introduction The companies are required to operate in the best manner by effectively utilizing the assets of the company and by efficiently operating the functions of the company. The basic premise of the running the company is to earn profits on the one hand and cater to the needs of the various stakeholders including the shareholders of the company on the other hand. The company may work for two or three years more and can revive itself when first premise is not met but it cannot function properly when the second premise is not met in any manner. There has been the cases in which the second premise has not been fulfilled and thus leading the companies to go into the liquidation of the companies. These are HIH Insurance, ABC Learning and the One Tel Phone Company. Each of the company has its own listings of irregularities on the basis of which the companies have faced the worst liquidation. Along with the two basic premises, the companies shall have the effective corporate governance in place so as to ensure that in case any rectification action is required then the companys management will take that into consideration and will also take the steps to reduce any kind of risks if any come into the notice of the management of the company. The report has then ended up with the conclusion and the recommendation. Reasons For Liquidation HIH Insurance Four events have been identified which has led to the liquidation of the companies. The company has entered into the area which is connected with the high degree of risk. At first the event is associated with the acquisition of the big insurance company of that time which is Fire and All Risk Insurance (FARI). The company has incurred the huge liabilities because of this acquisition in spite of the fact that then partner Winterthur has resigned only because he has projected the downfall of the company with this acquisition. Then secondly the company has stepped its shoes into the business of financing the films which again has made the company to suffer the losses of approximately 100 million dollar. The both events are the beginning of the liquidation. (OBrien,2008). The third event is the entrance into the major risky areas which has distorted the whole picture of the financial status of the company and in actual the company has suffered a major loss. The area is the insurance against any natural disasters and after that the typhoon at Florida has occurred. The last event that the company has faced is the amendment in the regulations of the government. The company has been forced to pay the higher compensation claims to the workers at California. Next event is that gradually the company has entered into the insurance from the damage caused by natural disasters and the company has suffered the major loss from the Typhoon of Florida. (Mak, Deo and Cooper, 2005 and Mirshekary, Yaftian, and Cross, 2005). One Tel Company The major event that has led the company into liquidation is the company has not adopted the matching concept as per the accounting principles. The company shall match its revenue and expense and account for in the same period. But in the given case the company is reporting the revenue for the concerned period but has been booking the expenses in the near future years. Due to this the financial health of the company in actual has been distorted and in future has been forced to report the losses in big figures. The second event is that the company is in the move of paying the higher remuneration irrespective of the fact that the company has been incurring losses. The third event is that the company in order to become bigger and known in the market has been selling the services on the credit of six months due to which the income has been blocked whereas the company is required to pay its suppliers immediately (Reza, 2011). The next and the last cause is the unqualified audit report issued by the auditors of the company. ABC Learning In this case, the major cause for the liquidation of the company is the financial irregularities. The financial irregularity is the accounting practice that the company has followed for the licenses and the intangible assets. The company has been in the urge of revaluing the intangibles assets of the company due to which out of the total assets of the company 70% of the assets counts for the intangibles that has been created with the revaluation. The company has been making the wrong forecasts of future incomes and rather in actual the company has declared the decrease in the profits to forty three percent approximately. The other event is the low quality of service being provided to the children kept at their learning centre and the same have been notified by the New South Wales Child Care. Presence Of Ethical Climate HIH Insurance The ethical atmosphere shall be present in almost all the companies. In the given case two defaults have been noticed and observed in ethics. These are related to the business and statutory compliance (Cheng and Seeger, 2012). The former entails with the entrance of the companies in the major business risky areas which has led to the huge losses ran over the span of two years. The latter entails the event when the company has entered into the acquisition of the Fire and All Risk Insurance Company and that too without the prior approval of the board of directors and without conducting the technical and feasibility of the companys functions. (Lipton, 2013; UK Essays, 2013). One Tel Company One of the major ethical issues is the wrong practice of accounting rule and procedures in the sense that the company is not following the matching concept of the accounting principles. The company has followed the method where the higher revenue is reported in the current years and lesser in the future years (Brown and Caylor, 2009). Secondly the company has not been preparing the sale bills in accordance with the Goods and service tax act 2000 and has been remained unprepared for so many weeks and months. Thirdly the auditor has not mentioned any note or clarification in its auditors report (Avison, 2012). ABC Learning One of the basic ethical issues is that the company has revalued the intangibles to the higher values by wrongly estimating the future cash flows of the company. Due to revaluation the major portion in the total assets is the intangible assets. The other issue is that the company has not been made able to deliver the high quality services to children at their centre and rather has kept focus on the business expansion only. The best case noticed is that in the year of two thousand and five, one child have gone out of the centre at its own and none of the security guard has done something. Presence Of Corporate Governance Low corporate governance practices have been observed in the cases of all three companies and have been regarded as one of the major cause of the liquidation of the companies. HIH Insurance The chief executive officer of the company has played the dominant role by keeping the board of directors of the company filled with the relatives and the friends of the company. By having the board of its own in actual terms, he has engaged the company in transferring of funds to the company in which he has stake. Second instance is of the major acquisition of the company made without the prior approval of the board of directors (Jiangbo, 2003). One Tel Company The company has adopted the bad pricing strategy in relation to the products of the company and also has adopted the wrong accounting method. The strategy details that the goods are sold on credit for seven months. Wrong accounting method has made the company as highly liquid and profitable in current year and lower in future years (Morey, Gottesman, Baker and Godridge, 2009). ABC Learning The company has not formed any committee as defined in the listing rules of the Australian Stock Exchange. Secondly the auditor has not issued the qualified audit report. Liabilities And Its Link With Financial Stress Liabilities are the amount which the company is required to pay in due time and if not possible then in the event of liquidation of the company. These liabilities as outstanding in the financial statements of the company are the obligations for the company and which if not cleared in due time will become the financial stress for the companies. Covering all the three companies, there has been the huge liability due to which the company has gone into liquidation. The liabilities have been occurred due to the improper operation of the finance function, improper conduct of the auditing as the auditors have issued the clean audit report in all the three cases, improper execution and development of strategy. Thus, in this way the liabilities have the important role in bringing the liquidation of companies. Recommendation On the basis of the whole analysis, it is highly recommendable for every company to consider the collapses made as the lessons for future and shall take into account all the considerations and procedures that have come out of the report. Conclusion The three liquidations that have occurred have led the recession in the market across the globe and also hampered the working and operations of the companies either operating in the same industry or operating in the same country. The major liquidations that have been analyzed are the HIH Insurance, One Tel Phone Company and ABC Learning. The reasons for all the collapses are different but the basic premise of having the manipulated practices involved is the same. Each company has entered into the financial irregularities by making wrong entries in the books of accounts without considering the nature of the business of the company. In order to close the report, it is concluded that the collapses have been majorly done because of the financial irregularities and the improper attention of the management on the situations and the circumstances which has led to the collapses. References Avison, D. (2012): IT Failure and the Collapse of One.Tel in Traunmuller, R. (ed.): Information Systems: The e-Business Challenge, Kluwer, pp 31-46. Brown, L. and Caylor, M., 2009, Corporate Governance and Firm Operating Performance, Review of Quantitative Finance and Accounting, 32, 2: 133-144. Cheng S and Seeger M, (2012), Lessons Learned from Organizational Crisis; Business Ethics and Corporate Communication, International Journal of Business Management, Vol. 7, No. 12, 74-86 Jiangbo X, (2003), HIH Insurance Limited: Corporate Governance and Corporate Excesses, available at https://www.seiofbluemountain.com/upload /product/201010/2010jjfzh05a8.pdf accessed on 08/10/2017. Lipton P, (2013), The Demise of HIH : Corporate Governance Lessons, EY Journal, 27th, 273-277. Mak, T., Deo, H. and Cooper, K. 2005, Australias Major Corporate Collapse: Health International Holdings (HIH) Insurance May the Force Be with You, Journal of American Academy of Business, 6, 2: 101-110. Mirshekary, S., Yaftian, A. and Cross, D. (2005), Australian Corporate Collapse: The Case of HIH Insurance, Journal of Financial Services Marketing, 9, 3: 249-58. Morey, M., Gottesman, A., Baker, E., Godridge, B., 2009, Does Better Corporate Governance Result in Higher Valuations in Emerging Markets? Another Examination Using a New Data Set, Journal of Banking and Finance, 33, 2: 254-71. OBrien, N. (2008), Williams walks free today but HIH victims continue to pay the penalty The Australian, p. 5. Reza M, (2011), The One Tel Collapse: Lessons for Corporate Governance, Journal of Australian Accounting Review, pp 1-28 UK Essays. (2013), Collapse Of HIH Insurance available at: https://www.ukessays.com/essays/business/collapse-of-hih-insurance.php?cref=1 Accessed 08/10/2017.