Question and answer WHO millennium developement goals Research Paper

Question and answer WHO millennium developement goals - Research Paper Example This will be achieved by reducing the number of people living below $1.25 dollars a day. The United Nations defines poverty as the situation where a person survives in less than one dollar in a day. This reduction will automatically translate to the reduction of the poverty gap among the people. Also, it targets at reducing the share of the poorest quintile in the national consumption. In the second objective, countries hope to achieve decent employment for women, men and the young people. This target is possible through increasingly employment rate of people, improving GDP Growth per every employed person, as well as increasing the proportion of family members who are actively employed. The final target is reducing by half the proportion of people suffering from hunger and hunger related conditions. The goal purposes at raising the prevalence of underweight children aged five years and below and the proportion of the population below minimum dietary levels required in energy consump tion. The goal was an ambitious plan for the entire world. Many people are suffering from hunger and poverty especially in the developing countries (Allam & Cleeve, 2004). While all nations pledged to implement this goal, the realities of achieving it remaining a pipe dream for many countries. The African and the Latin American countries are the most affected. Their progress of eradicating poverty is far from being real. According to Ogujiuba & Jumare (2012) many people in Africa die from hunger and poverty. The developed nations however portray a different scenario from the developing countries. Countries such as the United States, the United Kingdom, and Australia among others are close to achieving this goal. To these countries, this goal is attainable. On the other hand, most of the countries of Africa and especially those of the Sub-Saharan Africa suffer from hunger. Even to this day, a year to 2015, they still rely on food relief provided by

Corporate accounting Assignment Example | Topics and Well Written Essays - 500 words

Corporate accounting - Assignment Example Goodwill on acquisition, on the other hand, is the price the purchasing company parts with for the target company exceedingly above the target’s market book value usually accounting for the value of the target’s goodwill. The acquisition premium can be measured through a measurement known as Book Value Premiums where the effective offer price as a percentage premium should be divided by the target firm’s share market price minus one (Mukherjee& Mohammed, 2006, p.14). The share price of the target firm is recorded two days before the acquisition announcement to remove the effects of any rumors or information leaks in the market that may affect adversely the market share price of the target firm. Goodwill on acquisition can be calculated at cost minus any accumulated impairment losses such as losses arising from brand name usage following an initial recognition of assets. Goodwill on acquisition involves calculation of all the acquired firm’s assets to market value and add together the values of all acquired assets as the second step. Thirdly, subtract the identifiable assets from the purchase price. Fourthly, record the journal entry to recognize the acquisition and test the goodwill acc ount for impairment. Lastly, record the journal entry to recognize any goodwill impairment. The similarities between acquisition premium and goodwill on acquisition are that companies pay premiums when making acquisitions in the form of discounts or excess payment. Secondly, both acquisition strategies put pressure on the buying corporation to generate the outcomes its inherited stockholders will anticipate. Lastly, acquisition premiums arising from synergies may fall within the goodwill bucket. The difference between acquisition premium and goodwill on acquisition is that goodwill on acquisition should be reviewed on a yearly basis for