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International Court of Justice (15 judges)



The International Court of Justice, located at the Hague in the Netherlands, is the principal judicial organ of the United Nations. It settles legal disputes between states and gives advisory opinions to the UN and its specialized agencies. Its Statuteis an integral part of the United Nations Charter.

Security Council (5 permanent members and 10 non-permanent)

The Security Council has primary responsibility, under the UN Charter, for the maintenance of international peace and security. A reform of the Security Council, including its membership is under consideration.

Trusteeship Council

The Trusteeship Council was established in 1945 by the UN Charter to provide international supervision for 11 Trust Territoriesplaced under the administration of 7 Member States, and ensure that adequate steps were taken to prepare the Territories for self-governmentand independence. By 1994, all Trust Territories had attained self-government or independence. Its work completed, the Council has amended its rules of procedure to meet as and where occasion may require.

Secretariat

The Secretariat carries out the day-to-day work of the Organization. It services the other principal organs and carries out tasks as varied as the issues dealt with by the UN: administering peacekeeping operations, surveying economic and social trends, preparing studies on human rights, among others.

Repertory of Practice of United Nations Organs

The Repertory of Practice of United Nations Organs is a legal publication containing analytical studies of the decisions of the principal organs of the United Nations. It is a comprehensive summary of the decisions of United Nations Organs and serves to throw light on questions of application and interpretation of the UN Charter in practice.

(From www.un.org)

 

Accounting

Accountinginvolves recording and summarizing an organization's transactionsor business deals, such as purchases and sales, and reporting them in the form of financial statements. In many countries, the accounting or accountancyprofession has professional organizations which operate their own training and examination systems, and make technical and ethical rules: these relate to accepted ways of doing things.

Bookkeepingis the day-to-day recording of transactions.

Financial accountingincludes bookkeeping, and preparing financial statements for shareholders and creditors(people or organizations who have lent money to a company).

Management accountinginvolves the use of accounting data by managers, for making plans and decisions.

Auditing

Auditingmeans examining a company's systems of control and the accuracy or exactness of its records, looking for errors or possible fraud:where the company may have deliberately given false information.

An internal auditis carried out by a company's own accountantsor internal auditors.

An external auditis done by independent auditors:auditors who are not employees of the company.

The external audit examines the truth and fairness of financial statements. It tries to prevent what is called 'creative accounting',which means recording transactions and values in a way that produces a false result -usually an artificially high profit.

Double-entry bookkeeping

Bookkeepers record the company's daily transactions: sales, purchases, debts, expenses, and so on. Each type of transaction is recorded in a separate account - the cash account, the liabilities account, and so on. Double-entry bookkeeping is a system that records two aspects of every transaction. Every transaction is both a debit - a deduction - in one account and a corresponding credit - an addition - in another. For example, if a company buys some raw materials - the substances and components used to make products - that it will pay for a month later, it debits its purchases account and credits the supplier's account. If the company sells an item on credit, it credits the sales account, and debits the customer's account. As this means the level of the company's stock - goods ready for sale - is reduced, it debits the stock account. There is a corresponding increase in its debtors - customers who owe money for goods or services purchased - and the debtors or accounts payable account is credited. Each account records debits on the left and credits on the right. If the bookkeepers do their work correctly, the total debits always equal the total credits.

Day books and ledgers

For accounts with a large number of transactions, like purchases and sales, companies often record the transactions in day books or journals, and then put a daily or weekly summary in the main double-entry records. In Britain, they call the main books of account nominal ledgers. At the end of an accounting period, for example a year, bookkeepers prepare a trial balance which transfers the debit and credit balances of different accounts onto one page. As always, the total debits should equal the total credits. The accountants can then use these balances to prepare the organization's financial statements.

(From «Professional English in Use Finance» by Ian Mac Kenzie, 2006)

 

17) Management

 

A. Management in business and human organization activity, in simple terms means the act of getting people together to accomplish desired goals. Management comprises planning, organizing, resourcing, leading or directing, and controlling an organization (a group of one or more people or entities) or effort for the purpose of accomplishing a goal. Towards the end of the 20th century, business management came to consist of six separate branches, namely:

Human resource management

Operations management or production management

Strategic management

Marketing management

Financial management

Information technology management responsible for management information systems

Basic functions of management

Management operates through various functions, often classified as planning, organizing, leading/motivating and controlling.

Planning: deciding what needs to happen in the future (today, next week, next month, next year, over the next 5 years, etc.) and generating plans for action.(What to do?)

Organizing: (Implementation) making optimum use of the resources required to enable the successful carrying out of plans.

Staffing: Job Analyzing, recruitment, and hiring individual for appropriate job.

Leading/Motivating: exhibiting skills in these areas for getting others to play an effective part in achieving plans.(To make individual work willingly in the organization)

Controlling: monitoring -- checking progress against plans, which may need modification based on feedback.

Formation of the business policy

The mission of the business is its most obvious purpose -- which may be, for example, to make soap.

The vision of the business reflects its aspirations and specifies its intended direction or future destination.

The objectives of the business refers to the ends or activity at which a certain task is aimed.

The business's policy is a guide that stipulates rules, regulations and objectives, and may be used in the managers' decision-making. It must be flexible and easily interpreted and understood by all employees.

The business's strategy refers to the coordinated plan of action that it is going to take, as well as the resources that it will use, to realize its vision and long-term objectives. It is a guideline to managers, stipulating how they ought to allocate and utilize the factors of production to the business's advantage. Initially, it could help the managers decide on what type of business they want to form.

The objective of Human Resources is to maximize the return on investment from the organization's human capital and minimize financial risk. It is the responsibility of human resource managers to conduct these activities in an effective, legal, fair, and consistent manner.

Human resource management serves these key functions:

Selection.

Training and Development.

Performance Evaluation and Management.

Promotions.

Redundancy.

Industrial and Employee Relations.

Record keeping of all personal data.

Compensation, pensions, bonuses etc in liaison with Payroll.

Confidential advice to internal 'customers' in relation to problems at work.

Career development.

 







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