Climate Change Emergency
每年我參加氣候會議時,只要時間可以,都會參加一場由各個宗教團體在氣候會議會場聯合在一起的祈福許願或遊行活動,不同宗教會用不同方式來祈禱,希望能影響更多人,雖然我不是天主教徒或是基督徒,但幾次的活動中,可以感受到不同宗教界的平和與憂心,都會透過各種方法來提醒世人。
一早收到世界基督教協會,看到這個 Climate Change Emergency 氣候變遷緊急的宣言,Emergency 在我們風險管理中很重要,也有應急管理 Emergency Management ,不只是救護車上的 Emergency 而已,我們真的要非常體認重視這問題了。
幾年前我曾訪問過吳偉立神父,大家可以從 Podcast 聽這段聲音
https://open.spotify.com/show/1ryyVpjRt6faqRT1YfsWif…
彭啟明
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Statement on the Climate Change Emergency
25 November 2019
World Council of Churches
EXECUTIVE COMMITTEE
Bossey, Switzerland
20-26 November 2019
Doc. No. 04.3 rev
Statement on the Climate Change Emergency
But the earth will be desolate because of its inhabitants, for the fruit of their doings.
Micah 7:13
Recent extreme weather events of increasing strength and frequency around the world together with further studies conducted by the Intergovernmental Panel on Climate Change (IPCC) have jolted many into belated recognition that the climate crisis is not a distant prospect, but is upon us today.
From Hurricane Maria, Tropical Cyclone Idai, Hurricane Dorian and Typhoon Hagibis which caused loss of lives and left widespread devastation in Puerto Rico, in Mozambique, Zimbabwe and Malawi, in the Bahamas and in Japan respectively, to ongoing bushfires in Australia and California, to unprecedented flooding in Bangladesh and in Venice, and to the very recent landslide following exceptionally heavy rains in Kenya, the impacts on our communities - especially the poorest and most vulnerable among us – and on the bountiful Creation that God has entrusted to human beings as stewards – are now all too tragically real.
The latest IPCC special reports on climate change, land, oceans and cryosphere confirm that climate change has become a top driver of hunger all over the world, and project rising sea levels of up to 1 metre by 2100 due to melting glaciers, water scarcity affecting nearly 2 billion people and more intense sea-level events such as storms and flooding, if warming is not kept at the safer limit of 1.5°C above pre-industrial levels.
Moreover, exceptionally destructive fires and the encroachment of industrial agriculture and mining, have greatly increased concern about runaway deforestation in the largest remaining rainforest ecosystems – the earth’s lungs, the home and heritage of many Indigenous Peoples, and a critical resource in confronting the threat of climate change. Especially in the Amazon, in the Congo Basin, and in West Papua and elsewhere in Indonesia, this resource is, often deliberately, being squandered at a perilous rate.
Children, young people and ordinary citizens have made public demonstration of their outrage at the lack of any adequate response by governments to the gravity of this global crisis, and against the backsliding by some governments. Children have been obliged to mobilize and to raise their voices to demand what adults have failed or refused to deliver – fundamental changes to our economic and social systems in order to preserve God’s Creation and their future.
Indeed, a recent research report shows that governments are currently projected to produce 120% more fossil fuels by 2030 than can be burned if the world is to limit warming to an increase of 1.5°C
In particular, the United States’ formal notification of its intention to withdraw from the Paris Agreement – despite the increasingly disastrous impact of extreme weather events in the US itself – seriously undermines the best hope the international community had secured for a multilateral global response to the climate crisis. This is an abject failure and abdication of global leadership, at precisely the historical moment when such leadership is most needed. It will embolden other backsliding states. It impoverishes and imperils all of us.
The protests against widening inequality in Chile, triggering the move of the 25th Conference of Parties (COP 25) of the UN Framework Convention on Climate Change (UNFCCC) from Santiago to Madrid, underscore the importance of holding together the goals of sustainability and equity, and ensuring that the costs of transitioning to a carbon neutral economy are not borne by those who already have few resources. In other words, there can be no real transition without socio-economic justice.
The time for debate and disputation of established scientific facts is long over. The time for action is swiftly passing. We will all be held to account for our inaction and our disastrous stewardship of this precious and unique planet. The climate emergency is the result of our ecological sins. It is time for metanoia for all. We must now search our hearts and our most fundamental faith principles for a new ecological transformation, and for divine guidance for our next steps to build resilience in the face of this unprecedented millennial challenge.
The executive committee of the World Council of Churches, meeting in Bossey, Switzerland, on 20-26 November 2019, therefore:
Joins other faith leaders, communities and civil society organizations in declaring a climate emergency, which demands an urgent and unprecedented response by everyone everywhere – locally, nationally and internationally.
Expresses its bitter disappointment at the inadequate and even regressive actions by governments that should be leaders in the response to this emergency, especially inaction to stop fires and deforestation, the destruction of Indigenous Peoples’ ancestral lands and livelihoods, and attacks on ecological defenders; the weak commitments made under the Paris Agreement; and measures that place additional financial burdens on poor communities.
Calls on COP 25, taking place in Madrid on 2 to 13 December 2019, to:
- set the groundwork for committing to more ambitious cuts in greenhouse gas emissions as part of Nationally Determined Contributions with a view to attaining carbon neutrality by 2050 and limiting warming to not more than 1.5°C;
- ramp up commitments by wealthy nations to provide sufficient, predictable and transparent climate finance to low-income nations for adaptation and resilience-building;
- strengthen the Warsaw International Mechanism for Loss and Damage to include finance to support people and communities affected by the impacts of the climate emergency; and
- promote actions to engage and learn from Indigenous Peoples in and beyond the UNFCCC process, protect biodiversity, combat deforestation, encourage agro-ecology and construct circular and redistributive economies.
Invites UN system partners, consistent with the critical research and policy advice emanating from UN sources, to examine and divest from fossil fuel investments in their own banking systems and pension funds.
Calls on member churches, ecumenical partners, other faith communities and all people of good will and moral conscience to find the means whereby we can make a meaningful contribution in our own contexts to averting the most catastrophic consequences of further inaction and negative actions by governments – and may join in confronting this global crisis through concerted advocacy for climate change mitigation and adaptation, zero fossil fuel use and a “just transition”, as well as through local action, everywhere – in our fellowship, our churches, our communities, our families, and as individuals.
同時也有1部Youtube影片,追蹤數超過3萬的網紅เด็กบัญชี ติวเตอร์,也在其Youtube影片中提到,ติวบัญชี เรียนบัญชี เรียนพิเศษบัญชี สอนพิเศษบัญชี ติวสดบัญชี http://www.dekbunchee.com โทร. 084-103-0099 ติวออนไลน์ ติวบัญชีออนไลน์ http://www.dek...
statement of changes in equity 在 投資新手輕鬆看懂財報名詞 Facebook 的最佳貼文
財報四大表
財務報表包含了綜合損益表、資產負債表、現金流量表、權益變動表,以及財務報表附註。其中綜合損益表、資產負債表、現金流量表、權益變動表又稱為財報四大表。
綜合損益表(Statement of Comprehensive Income/Income Statement)
綜合損益表中,我們可以瞭解公司在財務報導期間的財務績效。
簡單說,就是看公司在這一季、這半年、或這一年有沒有賺錢,營運的績效好不好,本業跟業外的損益狀況等等。
資產負債表(Statement of Financial Position/Balance Sheet)
從資產負債表,我們可以看到公司在財務報導期間結束日所擁有的權利與負擔的義務。
簡單說,就是公司在表頭所寫日期當天擁有的資產、負債、及權益。可以了解公司手上有多少現金、存貨、廠房設備,欠債權人多少錢,而股本、保留盈餘等又佔多少等等。
現金流量表(Statement of Cash Flows)
從現金流量表,我們可以了解公司在財務報導期間的現金使用及流動的狀況(分為營業活動、投資活動、籌資活動三部分)。
簡單說,就是看公司在這一季、這半年、或這一年對現金的運用與掌握。
例如,公司貨賣出去之後,到底有沒有收到貨款;公司今年沒有發股利,那麼錢是不是拿去投資了;公司錢突然變多,是借錢、賣土地、還是有賺到錢。
若能看懂財務報表,就能找到這些問題的答案。
權益變動表(Statement of Changes in Equity)
透過權益變動表,我們可以看到股東權益在財務報導期間中,各項科目的變動及原因。
例如,公司若增資,則股本(及股本溢價)會增加;稅後淨利會結進保留盈餘,使股東權益增加;而發股利則會使股東權益減少。
*損益表、現金流量表、權益變動表為流量的概念,資產負債表為存量的概念。
(例如:柴柴每個月賺一千元就是流量的概念,可以想成每個月流入一千元。柴柴在年底12/31銀行戶頭有五千元就是存量的概念。)
statement of changes in equity 在 辣媽英文天后 林俐 Carol Facebook 的最讚貼文
‼️暑假營隊快報‼️
台大會計系即將在7/8~7/11舉辦「臺大財務會計體驗營」—營期會有教授授課、學長姊分享、企業參訪、個案分析和模擬面試等豐富的內容!當然除了上課以外,也會有RPG、大地遊戲、解謎王之類的遊戲~對會計有興趣、想要更深入了解的孩子,可以到臉書搜尋:「2019臺大財務會計體驗營」,有任何問題也可以私訊粉專~報名到4/30哦!
感謝台大會計的學姊提供了財務報表大餐!以下都是很常出現的會計詞彙,其實只要涉及商業或管理的科系,在大一都幾乎要學會計,大家趕快吸收!
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📈 俐媽英文教室:財務報表篇
🗂 Balance sheet 資產負債表
🗂 Statement of comprehensive income 綜合損益表
🗂 Statement of changes in equity 權益變動表
🗂 Statement of cash flows 現金流量表
🗂 Asset 資產
🗂 Liability 負債
🗂 Equity 權益
🗂 Revenue 收入
🗂 Expense 費用
🗂 Net income 淨利
🗂 Accounts receivable 應收帳款
🗂 Accounts payable 應付帳款
🗂 PPE (property, plant, and equipment)固定資產(財產、廠房、設備)
🗂 Bank loans 銀行貸款
🗂 Note 票據
🗂 Retained earnings 保留盈餘
🗂 Share/Capital stock 股票
🗂 Dividend 股利
🗂 Operating activities 營運活動
🗂 Investing activities 投資活動
🗂 Financial activities 籌資活動
🗂 Debit 借方
🗂 Credit 貸方
🗂 Journal entry 分錄
🗂 Cost of goods sold 銷貨成本
🗂 Inventory 存貨
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「臺大財務會計體驗營」歡迎你!
俐媽曰:孩子,暑假不要留白!該主動探索興趣、開拓眼界,也該為自己未來的備審資料添加幾筆資歷了!
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#俐媽英文教室 #俐媽英文教室財務報表篇 #俐媽英文教室會計篇 #accounting #dreamcaterer
statement of changes in equity 在 เด็กบัญชี ติวเตอร์ Youtube 的最佳解答
ติวบัญชี เรียนบัญชี เรียนพิเศษบัญชี สอนพิเศษบัญชี ติวสดบัญชี
http://www.dekbunchee.com
โทร. 084-103-0099
ติวออนไลน์ ติวบัญชีออนไลน์
http://www.dekbuncheeclub.com
บัญชีการเงิน / บัญชีขั้นต้น
ชีทสรุป เทคนิกการเขียนงบการเงิน
เนื้อหาเกี่ยวกับ งบการเงิน งบดุล Balance Sheet งบกำไรขาดทุน Income Statement งบกระแสเงินสด Statement of Cash Flows ส่วนของเจ้าของ สินทรัพย์ กิจการ ผลกำไร ผลขาดทุน งบแสดงการเปลี่ยนแปลงในส่วนของเจ้าของ Statement of Changes in Owner's Equity นโยบายบัญชี และหมายเหตุประกอบทางการเงิน การเงิน กิจการให้บริการ รายได้ค่าบริการ ดอกเบี้ยรับ ค่าใช้จ่าย ภาษีเงินได้ แบบขั้นเดียว ต้นทุนทางการเงิน กำไรขั้นต้น รายได้อื่นๆ ค่าใช้จ่ายการบริหาร กำไรสุทธิ สินทรัพย์หมุนเวียน ลูกหนี้การค้า มูลค่าหุ้น รูปแบบของกระแสเงินสด กิจกรรมดำเนินงาน ค่าเบี้ยประกันภัย รายการที่มิใช่เงินสด
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statement of changes in equity 在 Statement of changes in equity - Wikipedia 的相關結果
The statement explains the changes in a company's share capital, accumulated reserves and retained earnings over the reporting period. It breaks down changes in ... ... <看更多>
statement of changes in equity 在 Statement of Changes in Equity - ClearTax 的相關結果
Statement of Changes in Equity is the reconciliation between the opening balance and closing balance of shareholder's equity. ... <看更多>
statement of changes in equity 在 Statement of changes in equity - AccountingTools 的相關結果
The statement of changes in equity is most commonly presented as a separate statement, but can also be added to another financial statement. It ... ... <看更多>