Youth empowerment through quality education free essay sample

Youths are considered very important in the development and transformation of any nation. For the youths of any nation to live up to expectation, they must be empowered. That is why youth empowerment through quality education cannot be overemphasized. This paper considers quality education, its importance to youth empowerment and in what ways it empowers. The paper recommended proper implementation of the curriculum, continued Teacher Education, adequate budgetary allocation and priority for education and parental encouragement to mention a few. INTRODUCTION Nigeria celebrated another Independence Day recently marking her 53rd anniversary; however the pace of development and that at which policy decisions of government and by extension its policy makers are implemented, is not commensurate with how long she has been an independent state. It is believed that one sure way of measuring the responsiveness or otherwise of any government in the world today, is in its quick implementation of key policy agreement or decisions that will boost the advancement of any sector such policy is formulated for. We will write a custom essay sample on Youth empowerment through quality education or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page As a result, it is not surprising to observe that nations that want to be reckoned with in terms of youth empowerment, religious tolerance, technological advancement, national transformation etc strive to position education as a focal point in its march towards development. It is in the face of this, that the steady decline in the overall standard of education across all tiers in the nation therefore that education experts have continued to clamour for initiatives that would promote massive development of the sector that is daily experiencing backwardness. In fact, many graduates cannot express themselves properly. Some in practical disciplines can’t practice what they have supposedly learnt in school. While some in offices lack adequate knowledge and sit idling away redundantly due to lack of empowerment. To empower means â€Å"to promote self-actualization or influence of† something or someone (Merriam-Webster Collegiate Dictionary, 2000) or to â€Å"make (someone) stronger and more confident, especially in control of their life and rights† (Oxford Advanced Learners Dictionary, 6th edition). Empowerment can therefore be said to be the process of increasing the educational, social, economic, political etc strength of an individual. Opeyemi (The Punch, 2013) quoting Olatokunbo Somolu, chairman, Board of Trustees for Vision 20:2020 in his address at the 16th Vision 20:2020 Career Workshop in Lagos earlier this year noted that â€Å"one of the steps needed to move the nation forward is through youth empowerment†. He explained that youth empowerment as a tool for development is an attitudinal, structural and cultural process whereby young people gain the skill, ability and authority to make decisions and implement change in their own lives and the lives of other people (youths and adults inclusive) and the society in general. He further said, â€Å"Youth empowerment is often addressed as a gateway to intergenerational equity, civic engagement and democracy building. The need to guide and nurture our youth who are the future of our great country Nigeria cannot be over-emphasized and further pointed out that empowering of youths is an investment that pays off anytime, anywhere. Adding that, by investing in youths, government corporations, communities, NGOs and individuals can help prepare the youths for the challenges ahead†. Many things can be said to be responsible for non empowerment, under empowerment or inadequate empower. For instance, Oyeleye ( in SUN 2013:45) quoted an Oba saying â€Å" youths nowadays see elders especially those in power as the problem of the nation having failed to provide for them, thus mortgaging the future of the nation†. He further said that â€Å"for this nation to see a brighter future, government must devote resources to developing youths and empowering them before they learn and operate a new style of internal terrorism†. This paper however, is not meant to ascribe blame but to promote youth empowerment through quality education. With that said, who then are the youths of a society? What is quality education? How can quality education bring about youth empowerment? What are the imperatives for achieving such education? YOUTH AND YOUTH EMPOWERMENT Youth is â€Å"a time of life when one is young especially the period between childhood or adolescence and maturity† (Merriam-Webster Collegiate Dictionary, 2000). It is â€Å"the period between childhood and adult age† (Oxford Advanced Learners Dictionary, 6th edition). It is at this age or period of live that an individual is formed. The lessons, morals, values etc picked up or learnt at this stage of life that shapes who the individual becomes in the future. It is therefore paramount at this age, to promote self-actualization and increase the educational, social, economic, political etc strength of an individual. Youth empowerment occurs in homes, at schools, through youth organizations, government policy-making and community organizing campaigns. Major structural activities where youth empowerment happens throughout society include community decision-making, organizational planning, and education reform. It is often addressed as a gateway to intergenerational equity, civic engagement and democracy building. Many local, state, national, and international government agencies and nonprofit organizations provide programs centered on youth empowerment. Activities involved therein may focus on youth-led media, youth rights, youth councils, youth activism, youth involvement in community decision-making etc Even in politics, major political parties in the world have statements supporting youth empowerment. It is also a central tenet of the United Nations Convention on the Rights of the Child, which almost every country in the world (if not all) has signed into law. Presently, there are a variety of youth empowerment initiatives underway around the world. The 53 member countries of the Commonwealth of Nations have all signed up to the Commonwealth Plan of Action for Youth Empowerment (2007–2015). The Plan of Action underpins the work of the Commonwealth Youth Programme (CYP). On the Commonwealth definition, Young people are empowered when they acknowledge that they have or can create choices in life, are aware of the implications of those choices, make an informed decision freely, take action based on that decision and accept responsibility for the consequences of those actions. Empowering young people means creating and supporting the enabling conditions under which young people can act on their own behalf, and on their own terms, rather than at the direction of others. QUALITY EDUCATION In any form or way it is presented, education is vital for human and national development. Through it, people acquire basic skills and attitudes by which they make meaningful living and coexistence (Okwuolise, 2005). Education brings about refinements, sobriety, dynamism, faith, technological advancement, empowerment, self regard, aggregation etc (Okwuolise 1999). Osifo-Whiskey (in Okwuolise, 2005) said that â€Å"learning and knowledge determines what people or society is, backward or advanced, civilized or primitive, enlightened or in darkness. Learning and knowledge are the equivalent of thinking in the matter of who is man or who is an animal†. Education however does not only achieve these, it â€Å"accretes equally national development and transformation, depending on the aspirations of the nation and the objectives intended to be achieved by it† (Okwuolise, 2005). From the foregoing, if considered in a formal sense, education is a process of instruction for the purpose of preparing the learners to become useful to themselves and the society. It is therefore no wander, Onah et al (2012:41) defined education as â€Å"the process of transmitting what is worthwhile (desirable skills, knowledge, attitude, aptitude etc) to those who are committed to it, whether they are children, youths or adults in the hope of promoting their usefulness to themselves and the society†. Quality on the other hand means â€Å"of high worth, value or standard† (American Heritage Dictionary, 1996), or â€Å"degree or standard of excellence† (Collins English Dictionary, 2000). Quality education therefore means education that is of high or valuable standard, adequate and with valid teaching or instructional outings in terms of method and content. It must also, reflect the three domains of education (the cognitive, affective and psychomotor domains). It therefore goes without saying that, there are certain societal expectations or traits an empowered person (child, youth or adult) is expected to manifest. Along the line of philosophy and the line of educational domains as seen above, the empowered man should; I. Be a man of knowledge, i. e. he must be well grounded in what he is supposed to do, or what he is exposed to. II. Be of good nature with good relation and must be a sociable person and not a recluse III. Be able to practically perform and deliver in his field of empowerment. QUALITY EDUCATION AND YOUTH EMPOWERMENT By and by, if we are to examine the role and importance of quality education in youth empowerment, much could be said. This paper however limits itself to the following areas where quality education accretes to youth empowerment; Knowledge and Insight Knowledge is the â€Å"acquaintance with or understanding of a science, art or technique†, â€Å"range of one’s information or understanding† while insight is the â€Å"ability to understand people and situations in a very clear way† (Merriam-Webster Collegiate Dictionary, 2000). One of the attributes of quality education is the ability to instill in learners (in this case, youths) the total understanding and a range of information in a very clear way of who they are, what they want, can be and their role in nation building and transformation. It gives them the ability to apply theory and principles learnt, discriminatory analysis and sharpen their mental reflexes by which they are able to contribute in problem solving whenever the situation arises. Approval This is â€Å"the belief that something or someone is good or acceptable: a good opinion of someone or something† (Merriam-Webster Collegiate Dictionary, 2000). It refers to â€Å"when someone likes something or someone and thinks that they are good† (Longman Dictionary of Contemporary English). Quality education instills in one traits, attitudes and capabilities that makes him/her acceptable and considered good enough anywhere, anytime. Such people are always involved in issues that enhance national development and transformation. Even the bible said â€Å"study to show thyself approved†¦. , a workman that needeth not to be ashamed†¦. † (2 Tim: 2v15). Responsibility and Discipline Responsibility is â€Å"the state of being the person who caused something to happen† while discipline is an â€Å"orderly conduct or pattern of behavior† (Merriam-Webster Collegiate Dictionary, 2000). A person empowered through quality education is a doer; always taking charge and making things happen instead of just sitting back and letting others do the work. Such a person always conducts himself/herself in orderly manners and with refined behavior. This group of people is those who can contribute to the progress of any nation. Self Reliance and Confidence Self-reliance is â€Å"the reliance on one’s own effort and abilities† while Confidence is â€Å"a feeling or belief that you can do something well or succeed at something† (Merriam-Webster Collegiate Dictionary, 2000). When one’s education is of high standards, the person understands he/she is in control of their live and will always trust in his /her abilities, believing that success can be achieved at whatever task being given since the necessary information required to succeed has been duly imparted. It is obvious then that, quality education makes a man confident and confidence in turn gives him the impetus to rely on his effort. Resourceful This means being â€Å"able to act effectively or imaginatively, especially in difficult situations† (Merriam-Webster Collegiate Dictionary, 2000). An empowered person who has knowledge and insight, is confident and self-reliant, disciplined and responsible will be able to think outside the box. He is not easily put down by difficulties and challenges. Imperatives of Quality Education It is now obvious that quality education empowers. Be that as it may, there are certain necessities which are sine-qua-non for engendering quality education. They include: I. Educators must do their job of educating thoroughly well. II. Provision of adequate infrastructure which includes good learning environments and classrooms. III. Employment of well trained, competent and professional teachers and educators. IV. Provision of adequate learning materials including well equipped libraries and laboratories. V. Organizing field trips, excursions and industrial (practical) trainings. VI. Provision of teaching aids including public address systems and visual aids. VII. Parental encouragement and support. VIII. Incentives for outstanding performances and performers. IX. Introduction and proper implementation of quality curriculum. X. Prioritization of the education sector in terms of budgetary allocation and funding. XI. Continuous teacher education. XII. Teacher motivation. Summary and Conclusion Through the ages, education has been known to be the antidote to poverty and ignorance, and key for unlocking natural resources ( Obaji, in Onuoha, 2006). She stated that no nation striving for accelerated development does so without first developing its educational system. According to her; the visibility and publicity which education has enjoyed in recent times derives from the importance attached to education in national development. Quality education ensures the development of knowledgeable, insightful, self-reliant, skilled, disciplined, and a healthy population with the capacity to drive and sustain the socio-economic development of the nation. It goes without saying therefore, that in order to enable the youth to contribute constructively to the society; it is imperative to improve the quality of the educational system to ensure that the products of our educational institutions become critical thinkers, problem solvers and accomplished leaders. There is therefore, a strong connection between education and national growth and development. Education not only provides scientific and technical skills, it also provides the motivation, justification and social support for pursuing them. REFERENCE American Heritage Dictionary, 1996 Collins English Dictionary, 2000 Longman Dictionary of Contemporary English Merriam-Webster Collegiate Dictionary, 2000 Okwuolise, G. A. G. (1999) â€Å"the variable of quality instruction in national development† knowledge review, vol. 1(1) Okwuolise, G. A. G. (2005) â€Å"Qualitative instructional evaluation and achievement of qualitative education† Journal of Qualitative education, vol 1; No 3 of May 2005. Onah, J. N. and Aniagolu, H. (2012). Sociology of Nigerian education. Enugu. Count int’l publishing press. Onuoha, J. C. (2006). â€Å"Strategies for Enhancing Teaching and Learning in Nigeria Tertiary Institutions: Implications for Development† Journal of optimization of service delivery in the education sector, 2007. Oxford Advanced Learners Dictionary Oyeleye, T. (2013) â€Å"Youth empowerment, solution to social vices† Daily Sun, 5th July 2013 (p:45) The Holy Bible (KJV) â€Å"2 Tim. 2v15

Legal but Deadly Essay

Legal but Deadly Essay Legal but Deadly Essay Legal but Deadly Prescription for Disaster 1/11/2013 The non-medical use and abuse of prescription drugs is a serious public health problem in this country. Although most people take prescription medications responsibly, an estimated 52 million people have used prescription drugs for non-medical reasons at least once in their lifetimes. They are potentially deadly when taken in large doses or when combined with alcohol or other drugs. Take Gerald Levert, an R including Vicodin, Percocet, and Darvocet for his shoulder and Achilles tendon injuries, also Xanax for anxiety attacks. Just because they are legal does not mean that pharmaceutical drugs are any less dangerous than illicit drugs. There are several misconceptions about taking prescription drugs without a prescription. One is that people think because they are prescribed by a doctor and are legal that they must be safe. They tend to believe that they are safer than illicit drugs like heroin, cocaine, and marijuana. Individuals have confidence in that they are not as addictive. There is also the belief by many using prescription drugs, even recreationally, that they can quit whenever they want. Taking these drugs without knowing the warning signs and getting behind the wheel of a car or heavy machinery, could ultimately be fatal. The fact is prescription drugs are very powerful and that is why they require a prescription from a doctor, so their use can be monitored more closely. Doctors regulate use of these drugs so they can inform patients about the risk factors and side effects. Taking more than you are prescribed increases your chances of severe side effects and up to addiction. Drug abuse is discriminatory; it does not care about race, gender, age or social status. Prescription drugs are everywhere, they are advertised daily on television, easily purchased without a prescription online, and most people have them in their medicine cabinets. The younger generation has begun to use them as a way to self-medicate; they get them from home and through friends. Even drug dealers are selling them because they have become more popular than illicit drugs like cocaine and marijuana. People are becoming more susceptible to sharing their prescriptions with others, not thinking of the affects they could have. Individuals tend to believe that a pill can fix almost any problem they have because that’s how they are advertised everywhere you look. There continues to be a more social acceptance of using medications, so the misuse is not frowned upon by many as drug abuse. Many people, of all ages, misuse prescription drugs to relieve pain, if they have sleeping problems, have trouble focusing, or just want to get high. Every person has their own excuses for using. They may be finding different ways to cope with the pressures of life’s demands, dealing with stress that occurs because of adaption, frustration, and overload of daily problems. Peer pressure is and always has been a factor concerning drug abuse. Younger individuals have their own set of rules concerning authority figures and friends, having the mind set to be adventurous and be like others in the â€Å"group†. Users think that drugs help them by keeping them motivated, by enhancing their performance, to be more creative, relieve tension, and most commonly it makes them feel good about themselves. An analysis from the Drug Abuse Warning Network (DAWN) showed that in 2008 emergency room records reported that more than 4.3 million visits were associated with some form of drug abuse. This number is up over an overwhelming 70 percent from2004. Almost half of the 4.3 million were results of drug misuse or abuse. The remaining 2 million were the result of legal medical use of prescription and over- the- counter drugs. ("Prescription Drugs More Dangerous Than

30 Sports Idioms

30 Sports Idioms 30 Sports Idioms 30 Sports Idioms By Mark Nichol This post lists and defines terms derived from two or more distinct sports that by extension serve as idioms in other realms of endeavor outside athletics. 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Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Vocabulary category, check our popular posts, or choose a related post below:30 Synonyms for â€Å"Meeting†45 Synonyms for â€Å"Old† and â€Å"Old-Fashioned†13 Theatrical Terms in Popular Usage

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Reading response - Essay Example This exhibits itself when Stafford tells Susan to make the faculty work for her or get rid of it. He was not ready to shape his leadership based on the followers input. His decisions went from top to bottom. On the other hand, Susan always collected information from participating parties and based her decisions on consensus. One component of Rost’s definition states that the relationship has its base on influence. The influence is not forced upon any party and flows in both directions; from the leader to followers and from followers to leaders. Another component states that the people in the relationship are the leaders and followers. This emphasizes on the nature of leadership being a relationship, practiced by both leaders and followers. The next component says leaders and followers intend real change. This means that both leaders and followers are putting their efforts towards achieving a common, realistic goal. The goal is the desire of both leaders and followers (Rost, 1991). Under the post industrial view leadership, followers are viewed as collaborators in partnership with leaders. The leaders’ wishes are not imposed upon them, but the followers may influence leaders to make changes. To make a common purpose, the followers’ wishes are factored into the relationship. The followers have an interactive opportunity in the processes (Rost,

Equality-Voter Turnout Essay Example | Topics and Well Written Essays - 500 words

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It is further argued that activity based analysis provides a more meaningful analysis of costs which provide a better basis for pricing decisions, product mix decisions, design decisions and production decisions. Besides activity based analysis is concerned with all overhead costs, including the costs of the non-factory floor functions (product design, quality control, production planning, sales order planning and customer service) and not just factory-floor overheads; thus it takes cost accounting beyond the traditio nal factory floor boundaries. In addition activity based costing helps in identifying the causes of increases in costs and thus it further helps in reducing costs. ABC can be used in conducting customer profitability analysis. Despite the advantages associated with activity based costing a number of criticisms have been identified. Theorists have argued that the costs of obtaining and interpreting the new information may be time consuming activity, thus it has been suggested that activity based analysis must only be introduced when there are provisions in the organisation to manage information to use in planning and/or control decisions. Secondly, it has been criticised on the grounds that many overheads do not relate either to volume or to complexity and diversity. Severe criticisms were also raised with the underlying principle of ABC, which is that activity causes cost. Proponents of this viewpoint argue that decisions cause cost or the passage of time causes costs or that there may not be any one clear cause of cost. Throughput accounting is an alternative to cost accounting based on Standard or Activity Based Costing (ABC) proposed by Eliyahu M. Goldratt. Throughput accounting claims to improve management decisions by using measurements that more closely reflect the effect of decisions on three critical monetary variables. It has originated from the Theory of constraints. Throughput accounting is an approach to accounting, which is largely in sympathy with the Just-In-Time philosophy. In essence, Throughput Accounting assumes that a manager has a given set of resources available. These comprise of existing buildings, capital equipment and labour force. Using these resources, purchased materials and parts must be processed to generate sales revenue. Thus, according to Goldratt and Cox (1984), given the above scenario, the most appropriate financial objective to set for doing this is the maximisation of throughput, which is defined as, sales revenue less direct material cost. According to Noreen et. al (1995), there are three building blocks in Goldratts theory namely, throughput1, operating expenses2 and assets3 (Goldratt 1990). and Profit is measured by throughput minus operating expenses and profitability by profits divided by assets. (Goldratt Cox 1992.). Managers are thus motivated to apply the theory of constraints (TOC) because it presents them with a new dimension of focusing their energies on cost reduction rather than on profit enhancement. From this perspective TOC is considered simple. The official definition of throughput is revenue minus total variable costs. However, some companies exclude all the other expenses, such as the variable selling and shipping costs, considering direct material the most significant factor. Thus, a simplified version of throughput accounting is also used. The visible difference between conventional and throughput accounting is the handling of direct labour, which is considered as a fixed cost. The variable cost nature of direct labour seems to be more a historical reminder than contemporary reality. In many companies, labour cost is, in practise, treated as a fixed cost. (Noreen et al. 1995.) Noreen et.al (1995) cited the example where Throughput Accounting has been successfully applied also with ABC. Southwestern Ohio Steel has implemented a pricing model based on ABC and Throughput Accounting. This model has been used to analyse and justify manufacturing cycle-time improvements. (Campbell 1995). Fritzsch (1997) argues that the essential difference between throughput accounting and ABC lies in the time horizon. ABC is recommended for strategic planning whilst, throughput accounting works better to meet short-term purposes. As the time horizons increase, the solutions produced by throughput accounting begin to look more and more like those produced by conventional cost accounting techniques. Applications of ABC in strategic planning appear to be well documented. It must be noted that ABC and Throughput Accounting are based on differing sets of assumptions that have an implicitly different time horizon thus claims of superiority of one approach over the other should be abandoned. It is however, possible to use both approaches together to achieve appropriate results. Some researchers claim that Throughput Accounting approach requires less data and effort than ABC. It is further argued that Throughput Accounting is easier to implement and operate; it sometimes provides insufficient information to guide management decisions. A frequent question is whether ABC is worth the cost or whether the TOC approach will be sufficient According to Etienne du Plooy4, Throughput Accounting is differentiated from all other types of costing systems because only the costs that are truly variable and identifiable to products, are allocated to the products or services produced. These costs are called Totally Variable Costs (TVC). All other costs that are not clearly variable with the quantity of products or services produced are pooled into Operating Expenses (OE). These costs which must also be recovered are not allocated to products. As Throughput is the rate at which the system generates money, and is calculated by subtracting the TVC from the selling price of products, Throughput Accounting puts the performance measures required to maximise business opportunity in place and thus enables management to take immediate corrective action when necessary. It has been further argued by Noreen et.al (1995) by that the ABC approach yields the same activity for the unused capacity information that Throughput Accounting yields. As a result of tracing operating expenses to products and to unused capacity, an ABC income statement provides additional information concerning the per unit profitability of each product that a Throughput Accounting income statement alone would not provide. Throughput Accounting has been considered as a perfect complement for many approaches such as the Theory Of Constraints and Total Quality Management (TQM). It is strongly believed that both labour and capital productivity are increased when Throughput Accounting is applied in organisations. It does not lead to inventory build-ups. It is considered more useful for management decision-making. It is closer to a cash flow concept of income and in its purest form it is based on the cash flows of transactions. It is applicable to any enterprise that has constraints. It is relatively inexpensive yet extremely effective. It consistently provides the right information for effective decision-making. It brings the organisation closer to its goal. To explain the difference between activity based costing and throughput accounting an example has been provided: ABC takes the information used in throughput accounting and adds monetary values. ABC differs from Throughput Accounting in that it traces resource costs to activities. After resource costs have been traced to activities, one divides the activity cost (required by ABC) by the activity capacity (required by Throughput Accounting and ABC) to arrive at the activity-charging rate (required by ABC). Next, that activity-charging rate is multiplied by the quantity of the activity costs driver demanded by each product from each activity (required by Throughput Accounting and ABC). Based on the budgeted number of units produced, each activitys budgeted production cost is compared to that activitys budgeted capacity costs to arrive at the costs of unused capacity for that activity (expressed in financial amounts by ABC and in non-financial amounts by TOC). 5 Conclusion From the preceding paragraphs it can be concluded that Activity based costing and throughput accounting approaches can be used together to achieve the best possible results for the organisation. Despite the inherent differences in the two approaches, they are both essential management accounting techniques, which will help the managers to make sound decisions regarding the future growth of the organisation. Thus in conclusion it can be said ABC and throughput accounting are both required to achieve the long term corporate objectives and for management accountants to arrive at sound managerial decisions relating to profitability of the business. BIBLIOGRAPHY [1] Eliyahu M. Goldratt and Jeff Cox, The Goal, 2nd Revised Edition, North River Press, Croton-on-Hudson, N.Y. [2] Jay S. Holmen, ABC vs. TOC: its a matter of time, Management Accounting (USA), Jan 1995 v76 n7 p37(4) [3] John B. MacArthur, From activity-based costing to throughput accounting, Management Accounting (USA), April 1996 v77 n10 p30(5) [4] John H. Sheridan, Throughput with a Capital T, Industry Week, March 4, 1991 [5] Richard V. C., Eugene J. C., and Gerald E. C., Beware the New Accounting Myths, Management Accounting, December 1989, pp.41-45. [6] Robin Cooper, Regine Slagmulder, Integrating activity-based costing and the theory of constraints, Management Accounting (USA), Feb 1999 v80 i8 p20(2) [7] Robin Cooper, Robert Kaplan, Activity-Based Systems: Measuring the Costs of Resource Usage, Accounting Horizons, September 1992, pp. 1-13.

Report of Maf 680

MAF 680 REPORT The problem faces by the Delima Enterprise Sdn. Bhd can be solve if the company implement some sort of internal control system in all activities. A system of internal control consists of policies and procedures designed to provide management with reasonable assurance that the company achieves its objectives and goals. Typically, there have three broad objectives in designing an effective internal control system, reliability of financial reporting, efficiency and effectiveness of operations and compliance with laws and regulations.Standard Operating Procedure (SOP) is one of the internal control systems that can be implemented by the company. A Standard Operating Procedure (SOP) is a set of written instructions that document a routine or repetitive activity followed by an organization. The development and use of SOPs are an integral part of a successful quality system as it provides individuals with the information to perform a job properly, and facilitates consistency in the quality and integrity of a product or end-result.The term â€Å"SOP† may not always be appropriate and terms such as protocols, instructions, worksheets, and laboratory operating procedures may also be used. SOPs will detail the regularly recurring work processes that are to be conducted or followed within an organization. They document the way the activities are to be performed in order to facilitate consistent conformance to technical and quality system requirements and to support data quality. They may describe, for example, fundamental programmatic actions and technical actions such as analytical processes, and processes for maintaining, calibrating, and using equipment.SOPs are intended to be specific to the organization or facility whose activities are described and assist that organization to maintain their quality control and quality assurance processes and ensure compliance with governmental regulations. SOPs should be written and documented properly for easy use and refer. If not, SOPs are of limited value. In addition, the best written SOPs also fail if they are not followed. Therefore, the use of SOPs needs to be reviewed and re- enforced by management, preferably the direct supervisor.Furthermore, the written SOPs should be put in place that is easy to see mostly for individuals who involve directly in the activities. In preparing the SOPs, the company should have a procedure in place for determining what procedures or processes need to be documented first. Those SOPs should then be written by individuals knowledgeable with the activity and the company’s internal structure. For example, in the case of Delima, Puan Balqis or Encik Salam should be the suitable person for this task. The other way is, they can also create a group or team for preparing SOPs.By using SOPs, the Delima should be able to prevent the mistake as well as errors in performing the operations. In terms of sales, for example, the employee will know what to do from the time of receiving orders until producing the invoice even if he or she do have any special skills in that area. Hence, SOPs should be prepared in a simple way, so that, individuals with basic understanding can understand. Another internal control that can be implementing by Delima Enterprise is Segregation of Duties. Segregation of duties is a concept of having more than one person to complete the task.It is basically to have one person handle only one type of task or power. Segregation of duties is critical to effective internal control because it reduces the risk of mistakes and inappropriate actions. It helps fight fraud by discouraging collusion. Example of segregation of duties such as the person who requisitions the purchase of goods or services should not be the person who approves the purchase. Regarding the Delima case, Puan Hashimah is responsible for approval of employee’s timesheet as well as payment of salaries.Supposedly, she only given the approval of the timesheet only, and the payment should be done by other person such as human resource personnel. So, when Delima implementing a proper internal control system as mention above, its can prevents and avoid any major mistake happens. Because, SOPs for example, it has given the instruction about the procedures to be done. Also, when implementing the segregation of duties or powers it can prevent a person from able to do frauds because the concept of one person with one task only AGMCORPORATE GOVERNANCE †¢Cik Amy do not have enoughknowledge and experience inher field of work. †¢ Company should provideguidance and training to newemployees. †¢ Management should hiresomeone that is capable indoing his work. NO STANDARD OPERATINGPROCEDURE (SOP) †¢ Withdrawal of company’smoney made without properdocumentation. †¢ Decision and authorizationmade by the directors on itsown without properdocumentation †¢ It will increase the risk of fraudand inconsistency in performingtask †¢ Give the auditor hard time tokeep track of the transactionand movement of asset. Delima should implement standardoperating procedure (SOP) : †¢Increase efficiency andconsistence in performing task †¢ Indicate compliance in theentity requirements and can beused to train others LACK OF COMPETENCY †¢ Head of department leaded byunqualified staff †¢ Does not spend on training of staff †¢ Decrease companyperformance as a whole †¢ Discredit the companyreputation †¢ Spend more on training toequip employee with properknowledge †¢ Should hire qualified staff thathave experience †¢ Employees manually preparedtheir timesheets. †¢ No staff in charge and monitoremployee attendance. †¢ Staff take advantage overthe slackness †¢ Decrease in companyperformance †¢Ã¢â‚¬ ¢Install automated timeattendance5 C’S CREDITWORTHINESSThe 5 key elements a borrowershould have in order to obtaincredit : 1. Character a Integrity / a borrower’s reputation 2. Capacity a company’sborrowing history 3. Capital a Net worth 4. Collateral a Assets to securethe debt 5. Conditions a Of the borrowerand the overall economyEg. interest rate and amount of principalRECORDING †¢ Several assets purchased bythe company were notrecorded †¢ Every asset purchased must berecorded manually andcomputerized. †¢ Assign person(s) to beresponsible for the companyassets. †¢ Create an Asset ManagementDivision. †¢Propose the Asset TaggingSystem. LEAN ORGANIZATION †¢ Lean organization with basicfunctional position †¢ Position & function should beclarified clearly. ACADEMIC QUALIFICATION †¢ Did not meet academicqualification or relevantexperience that required bythe company †¢ Hire people that have goodacademic qualifications &relevant experiences. STATUTORY AUDIT †¢ Company did not perform theStatutory Audit †¢ Only legal to Public ListedCompany. Not compulso ry forPrivate Company to performS. A †¢ Private Companies may needto do so when applying forloans and etc from FinancialInstitutions. AUDITOR’S DUTIES ANDRESPONSIBILITIES †¢Encik Zayed tried to negotiateauditor to make unqualifyreport †¢ Sec 174(2)Express opinion in report (dutyto report defects, irregularitiesin account) †¢ Sec 174(3)Report particulars of deficiency, failure andshortcomingPROBLEM IN FINANCE DIVISION †¢ Invoice not pre-numbered †¢ Appoint new finance managerto authorize and supervise †¢ Company did not sendStatement of Account(SOA) toclient †¢ Not prepare monthlyreconciliation †¢ Use company’s money forpersonal use †¢ No segregation of dutiesfinance department †¢ Separate duties according towork position †¢ Emphasize the separate legalentity conceptACCOUNTING SYSTEM MYOB Software not integrated †¢ Purchase new software †¢ Eg: UBS, SAP Software,Ramcon Engineering,Autocount,etcPROBLEM IN HUMAN RESOURCEDIVISION †¢ Pay wages weekly withoutemployees benefit †¢ Unqualified staff (lack of knowledge and experience) †¢ Lack of employees andunbalance staff allocation †¢ Pay wages in monthly basisincluding EPF and Socso †¢ Provide training and seminarfor staff †¢ Assign more staffs withqualification †¢ And re-organise chartWere there any abuses of power bymanagement and breach of fiduciaryon the part of the directors? YESWho should be held responsible andaccountable?NOT ONLY DIRECTOR, ALLMANAGEMENT LEVEL SHOULDBE RESPONSIBLE ANDACCOUNTABLECould the Audit be completed soonwithout any qualification? †¢ Yes, the audit report can beclassified as qualified opinionreport due to severalunresolved issues. If theauditor audited the rest of thefinancial statements and isreasonably sure that theyconfirm with GenerallyAccepted Accounting Priciples(GAAP), then the auditorsimply states that the financialstatements are fairlypresented, with the ex ceptionof the issues which could notbe audited. What should be done to improve theleadership and management of Delima Enterprise Sdn Bhd? SUME JAWAPAN DIATAS†¦ Report of Maf 680 MAF 680 REPORT The problem faces by the Delima Enterprise Sdn. Bhd can be solve if the company implement some sort of internal control system in all activities. A system of internal control consists of policies and procedures designed to provide management with reasonable assurance that the company achieves its objectives and goals. Typically, there have three broad objectives in designing an effective internal control system, reliability of financial reporting, efficiency and effectiveness of operations and compliance with laws and regulations.Standard Operating Procedure (SOP) is one of the internal control systems that can be implemented by the company. A Standard Operating Procedure (SOP) is a set of written instructions that document a routine or repetitive activity followed by an organization. The development and use of SOPs are an integral part of a successful quality system as it provides individuals with the information to perform a job properly, and facilitates consistency in the quality and integrity of a product or end-result.The term â€Å"SOP† may not always be appropriate and terms such as protocols, instructions, worksheets, and laboratory operating procedures may also be used. SOPs will detail the regularly recurring work processes that are to be conducted or followed within an organization. They document the way the activities are to be performed in order to facilitate consistent conformance to technical and quality system requirements and to support data quality. They may describe, for example, fundamental programmatic actions and technical actions such as analytical processes, and processes for maintaining, calibrating, and using equipment.SOPs are intended to be specific to the organization or facility whose activities are described and assist that organization to maintain their quality control and quality assurance processes and ensure compliance with governmental regulations. SOPs should be written and documented properly for easy use and refer. If not, SOPs are of limited value. In addition, the best written SOPs also fail if they are not followed. Therefore, the use of SOPs needs to be reviewed and re- enforced by management, preferably the direct supervisor.Furthermore, the written SOPs should be put in place that is easy to see mostly for individuals who involve directly in the activities. In preparing the SOPs, the company should have a procedure in place for determining what procedures or processes need to be documented first. Those SOPs should then be written by individuals knowledgeable with the activity and the company’s internal structure. For example, in the case of Delima, Puan Balqis or Encik Salam should be the suitable person for this task. The other way is, they can also create a group or team for preparing SOPs.By using SOPs, the Delima should be able to prevent the mistake as well as errors in performing the operations. In terms of sales, for example, the employee will know what to do from the time of receiving orders until producing the invoice even if he or she do have any special skills in that area. Hence, SOPs should be prepared in a simple way, so that, individuals with basic understanding can understand. Another internal control that can be implementing by Delima Enterprise is Segregation of Duties. Segregation of duties is a concept of having more than one person to complete the task.It is basically to have one person handle only one type of task or power. Segregation of duties is critical to effective internal control because it reduces the risk of mistakes and inappropriate actions. It helps fight fraud by discouraging collusion. Example of segregation of duties such as the person who requisitions the purchase of goods or services should not be the person who approves the purchase. Regarding the Delima case, Puan Hashimah is responsible for approval of employee’s timesheet as well as payment of salaries.Supposedly, she only given the approval of the timesheet only, and the payment should be done by other person such as human resource personnel. So, when Delima implementing a proper internal control system as mention above, its can prevents and avoid any major mistake happens. Because, SOPs for example, it has given the instruction about the procedures to be done. Also, when implementing the segregation of duties or powers it can prevent a person from able to do frauds because the concept of one person with one task only AGMCORPORATE GOVERNANCE †¢Cik Amy do not have enoughknowledge and experience inher field of work. †¢ Company should provideguidance and training to newemployees. †¢ Management should hiresomeone that is capable indoing his work. NO STANDARD OPERATINGPROCEDURE (SOP) †¢ Withdrawal of company’smoney made without properdocumentation. †¢ Decision and authorizationmade by the directors on itsown without properdocumentation †¢ It will increase the risk of fraudand inconsistency in performingtask †¢ Give the auditor hard time tokeep track of the transactionand movement of asset. Delima should implement standardoperating procedure (SOP) : †¢Increase efficiency andconsistence in performing task †¢ Indicate compliance in theentity requirements and can beused to train others LACK OF COMPETENCY †¢ Head of department leaded byunqualified staff †¢ Does not spend on training of staff †¢ Decrease companyperformance as a whole †¢ Discredit the companyreputation †¢ Spend more on training toequip employee with properknowledge †¢ Should hire qualified staff thathave experience †¢ Employees manually preparedtheir timesheets. †¢ No staff in charge and monitoremployee attendance. †¢ Staff take advantage overthe slackness †¢ Decrease in companyperformance †¢Ã¢â‚¬ ¢Install automated timeattendance5 C’S CREDITWORTHINESSThe 5 key elements a borrowershould have in order to obtaincredit : 1. Character a Integrity / a borrower’s reputation 2. Capacity a company’sborrowing history 3. Capital a Net worth 4. Collateral a Assets to securethe debt 5. Conditions a Of the borrowerand the overall economyEg. interest rate and amount of principalRECORDING †¢ Several assets purchased bythe company were notrecorded †¢ Every asset purchased must berecorded manually andcomputerized. †¢ Assign person(s) to beresponsible for the companyassets. †¢ Create an Asset ManagementDivision. †¢Propose the Asset TaggingSystem. LEAN ORGANIZATION †¢ Lean organization with basicfunctional position †¢ Position & function should beclarified clearly. ACADEMIC QUALIFICATION †¢ Did not meet academicqualification or relevantexperience that required bythe company †¢ Hire people that have goodacademic qualifications &relevant experiences. STATUTORY AUDIT †¢ Company did not perform theStatutory Audit †¢ Only legal to Public ListedCompany. Not compulso ry forPrivate Company to performS. A †¢ Private Companies may needto do so when applying forloans and etc from FinancialInstitutions. AUDITOR’S DUTIES ANDRESPONSIBILITIES †¢Encik Zayed tried to negotiateauditor to make unqualifyreport †¢ Sec 174(2)Express opinion in report (dutyto report defects, irregularitiesin account) †¢ Sec 174(3)Report particulars of deficiency, failure andshortcomingPROBLEM IN FINANCE DIVISION †¢ Invoice not pre-numbered †¢ Appoint new finance managerto authorize and supervise †¢ Company did not sendStatement of Account(SOA) toclient †¢ Not prepare monthlyreconciliation †¢ Use company’s money forpersonal use †¢ No segregation of dutiesfinance department †¢ Separate duties according towork position †¢ Emphasize the separate legalentity conceptACCOUNTING SYSTEM MYOB Software not integrated †¢ Purchase new software †¢ Eg: UBS, SAP Software,Ramcon Engineering,Autocount,etcPROBLEM IN HUMAN RESOURCEDIVISION †¢ Pay wages weekly withoutemployees benefit †¢ Unqualified staff (lack of knowledge and experience) †¢ Lack of employees andunbalance staff allocation †¢ Pay wages in monthly basisincluding EPF and Socso †¢ Provide training and seminarfor staff †¢ Assign more staffs withqualification †¢ And re-organise chartWere there any abuses of power bymanagement and breach of fiduciaryon the part of the directors? YESWho should be held responsible andaccountable?NOT ONLY DIRECTOR, ALLMANAGEMENT LEVEL SHOULDBE RESPONSIBLE ANDACCOUNTABLECould the Audit be completed soonwithout any qualification? †¢ Yes, the audit report can beclassified as qualified opinionreport due to severalunresolved issues. If theauditor audited the rest of thefinancial statements and isreasonably sure that theyconfirm with GenerallyAccepted Accounting Priciples(GAAP), then the auditorsimply states that the financialstatements are fairlypresented, with the ex ceptionof the issues which could notbe audited. What should be done to improve theleadership and management of Delima Enterprise Sdn Bhd? SUME JAWAPAN DIATAS†¦