Free

Free College Essay President Obama has outlined his proposal to offer the first two years of community college free for students, or as he has said in his speech â€Å"to lower the cost of community college — to zero. † Obama believes that whether young or old, just starting out, or simply looking for a better job, this could benefit millions of Americans. The program would provide tuition-free classes for students going to school at least half time who maintain a GPA of 2. 5 or higher and are trying to obtain a higher degree or are transferring to a four-year institution. The proposal would require federal government to cover 75 percent of the average cost of community college, and the program calls for states to pick up the remaining quarter of the tab. Overall, this proposal could benefit the American population and thus better the American nation. The most crucial reason why this proposal will succeed is that more people in America will attend college. This will all around have a positive have an effect on American society, and economy. Lowering the unemployment rate can help to reduce many factors such as, crime rate, well-fare, and overall national debt. On the other hand, community colleges may become over crowded due to the increased number of students. Despite this minor complication, having more people attend college is in America would be phenomenal. A majority of Americans believe the cost of a college education at a state university, or community college is unaffordable. Having the first two years of community college free will open up opportunities to many. This will allow students first starting out to begin their educational course debt free. College debt is a major problem in todays society, and holds back many from achieving higher goals. However, passage of a bill making community college free could have a dramatic effect on the cost of higher education. If community college is free, many other schools will have to lower their prices in order to stay competitive. Free higher education, even if only for two years, could be a game-changer. Passage of Obama’s proposal is far from a sure thing. If it does pass, at this point the best we can do is speculate about the different possible  outcomes. However, we do know one thing for sure. Obama’s proposal is a bold approach to fixing a broken higher education system. Student loan borrowers are reminded of how badly broken the system is each month they pay huge student loan bills. The more that can be done to fix this system, the better. Overall, this bill will benefit most Americans. If Obama’s proposal is given passage it will create an abundance of opportunities for American citizens. These opportunities include: more job positions, a thriving economy, expansion, etc. In spite of the endless benefits, at the end of the day someone is responsible for paying the two-year â€Å"free† tuition. This causes question to tax payers and the state on the tab they are left to pick up. Although, taxes may increase, the decrease in student loans will greatly outweigh the cost. In conclusion, this bill can aid anyone from past generations to new, young to old, starting out or going back. This could change the entire way of American society for the better and continually push American as a nation in the right direction.

The Facts and History Of Community Policing

The Facts and History Of Community Policing Community policing is a philosophy that promotes and supports organizational strategies to address the causes of crime to reduce the fear of crime and social disorder through problem-solving tactics and community police partnerships. The history of policing started it all. There was an old saying that those who cannot remember the past are condemned to repeat it (Jeffrey Patterson). There are many officers who believe that the history of police work began the day they first put on their badge and their gun belt. With this thought in mind, each movement in law enforcement seems to be something new, without historical context. To better understand how community policing work today law enforcement administrators should study their history very closely. Our problems today are very serious, but its nothing new. Throughout my paper will be a lot of info on this. History of Community Policing The history of modern law enforcement began 166 years ago with the formation of the London Metropolitan Police District in 1829. By creating this new police force, the British Parliament hoped to decrease the soaring crime rate in and around the nations capital. The principles adopted by Sir Robert Peel, the first chief of the London Metropolitan Police served as the traditional model for all British and American police forces ever since. These principles include the use of crime rates to determine the effectiveness of the police; the importance of a centrally located, publicly accessible police headquarters; and the value of proper recruitment, selection, and training. The best innovation introduced was the establishment of regular patrol areas, known as beats. Before 1829, the police only responded after a crime had been reported. Patrols occurred on occasions, and any crime deterrence or apprehension of criminals in the act of committing crimes happened almost by accident this how bad police response was. However Peel assigned his Bobbies to specific geographic zones and he held them responsible for preventing and suppressing crime within the boundaries of their zones. He based this strategy on his belief that the constables would: Become known to the public, and citizens with information about criminal activity and would be more likely to tell a familiar figure than a stranger, that they would become familiar with people and places and would be able to recognize suspicious persons or criminal activity, and they would be highly visible on their posts, tending to stop criminals from committing crimes in their neighborhood. To fully implement his beat concept, Sir Robert Peel instituted his second innovation: The Paramilitary Command Structure. Peel believed that overall civilian control was essential, he also believed that only military discipline would ensure that constables actually walked their beats and enforced the law on Londons high crime rate streets, something their watchmen, had failed to do. Things were different in early American Policing. American policing developed along the same lines of the London police. Most major U.S. cities had established municipal police departments by the time of the Civil War. Like the London police force, these departments adopted a paramilitary structure; officers wore blue uniforms and walked assigned beats. However, unlike the Bobbies, American officers carried guns and were under control of the command of politically appointed local precinct captains. The British quickly embraced the Bobbies as one of their most beloved national symbols; however Americans looked at their police in much lower esteem. By the turn of the century, the progressive movement began to promote professionalism in law enforcement as one of the basic components of rehabilitating municipal politics. Concern about corruption and brutality in local police forces caused the State to takeover some city departments and this led to the creation of new State police organizations removed from the corrupting influences of local ward politics. Reformers try to stop the police from political interference while retaining local government control. The International Association of Chiefs of Police (IACP), which was founded in 1893, immediately called for the adoption of a civil service personnel system and the centralization of authority in strong executive positions, which could control the precinct captains. Building codes, secured housing for the homeless, built and supervised playgrounds for children, and they also found jobs for ex-convicts. Reformers believed that these duties provided too many opportunities for political favoritism and used too many resources that could be better spent fighting crime. They requested the police to give up social work and concentrate on law enforcement more. I personally think these things were good ideas and that it gave so many people the opportunity to better themselves after their mistakes. The real driving force was technology including the forensic sciences of ballistics, chemistry, and fingerprinting, but mostly the automobile, the telephone, and the radio. The radio equipped patrol car allowed officers to respond to calls for service received by the police switchboard. At the same time, it took officers off the sidewalk and put them on the street, racing from incident to incident observing the crowd only from a distance. There were some unintended consequences because agencies became divided between the old-timers and college-educated officers. Demands for efficiency, objectivity, and autonomy led to detached, impersonal attitudes toward the community and resistance to any direction from elected political leaders. Critics questioned whether professionalism really was being practiced at the local level. Police departments installed civil service merit systems for hiring and promotion. They adopted a general code of ethics and formed a professional association. They supported their practices through knowledge based on experience. But these local law enforcement agencies did not conduct a true scientific research, nor did they require a college degree to work in the field. In 1962, the San Francisco Police Department established a specialized unit based on the concept that police would help reduce crime by reducing despair and by acting as a social service agency to change some of the difficulties encountered by minorities. Members were not sure what methods they should apply to serving the minority population. The unit also faced the dilemma of how to maintain its identity as a police organization and at the same time win the confidence of the minority group populationwho were usually considered a police problem. Eventually, the relationship of trust between the police unit and the community led to many formal complaints of misconduct against some police officers, sealing the units alienation from the mainstream of the department. The program soon perished and it changed the environment they helped to create. In the 1970s, a new strategy came up-team policing. The advocates of team policing recognized that in the past years, due to changes in the social climate and to changes in police patrol techniques (more patrol cars, less foot patrol), many police agencies isolated themselves from the community. This isolation makes crime control more difficult. The team policing concept assigned responsibility for a certain geographic area to a team of police officers who would learn the neighborhood, its people, and its problems sort of like the old cop on the beat. But because authority would not be concentrating on one person, the team policing model posed less danger of corruption. Different American cities tried different forms of team policing, but none of them ever got beyond the limited pilot-project stage, and all eventually fell by the wayside. The main reason for team policing failure rested with its contradiction of the basic tenets of professionalism. It placed more emphasis on long-term problem solving than on rapid response to incidents, making performance measurements difficult, it also crossed functional lines of authority, violating the chain of command and trespassing on the turf of detectives and other specialized units. Like team policing, community policing is rooted in the belief that the traditional officer on the beat will bring the police and the public closer together. It also maintains the professional models support for education and research. Instead of responding to emergency calls and arresting criminals, community policing officers devote their time doing social work, working independently and creating solutions to the problems on their beats. They make extensive personal contacts, both inside and outside their agencies. All of ties into the police culture that values crime fighting, standard operating procedures, and a paramilitary chain of command. There were many mistakes of the past: lack of planning, mission ambiguity, and limited implementation, and personal evaluation, lack of efficiency, potential corruption, and problems of evaluation. In my conclusion the history of community policing should be studied by our officers today, because it can help and change a few things that are going on, better yet diffuse some problems, because the history of police work does not began the day an officer first puts on his/her gun belt.

Limiting reactants and excess reactants :: GCSE Chemistry Coursework Investigation

Limiting reactants and excess reactants In the first experiment we noticed how Phenolphthalein, thiosulfate and copper (II) sulfate changed their physical properties once mixed with NaOH, Iodine and Ammonia I. INTRODUCTION A chemical reaction is a change that takes place when two or more substances (reactants) interact to form new substances (products). In a chemical reaction, not all reactants are necessarily consumed. One of the reactants may be in excess and the other may be limited. The reactant that is completely consumed is called limiting reactant, whereas unreacted reactants are called excess reactants. Amounts of substances produced are called yields. The amounts calculated according to stoichiometry are called theoretical yields whereas the actual amounts are called actual yields. The actual yields are often expressed in percentage, and they are often called percent yields. In this experiment we combined sulfuric acid and aqueous barium chloride to produce a precipitate, barium sulfate and hydrochloric acid. The precipitation was isolated by filtration and theoretical yield was calculated. We predicted the limiting reactant and verified our hypothesis in the lab. II. RESULT ANALYSIS GRAPH II. DISCUSSION In this experiment we combined sulfuric acid and aquenous barium chloride to produce a precipitate, barium sulfate, and hydrochloric acid. Our assigned volumes of 0.20 M BaCl were 5mL and 30mL. H SO + BaCl BaSO + 2HCl After finishing the experiment we calculate the mass of BaSO that we isolated. The results of the two trials were: 0.7g when we used 30 mL of BaCl and 0.017g when we used 5 mL of BaCl. 1. We calculated the theoretical yield of BaSO using our assigned volume. We know that: Molarity= # of moles/ # of liters, so: Trial 1. To find the number of moles we use the molarity formula: 30mL= 0.03L 0.2M = #of moles/ 0.03L = 0.006 moles of BaCl We know from the chemical formula that there is a 1/1 mole ratio between BaCl and BaSO, and that AW of 1 mol of BaSO = 233.404, so we transform moles to grams: 0.006 x (233.404g) =1.400g BaSO Trial 2. To find the no. of moles we used the molarity formula: 5.0 mL = 0.005L 0.2M = # of moles / 0.005 = 0.001 moles of BaCl AW of 1 mole of BaSO = 233.404g, so we transform moles to grams: 0.001 x (233.404g) = 0.233g BaSO 2. After determining the theoretical yield we calculated the percent yield of BaSO: Trial 1. The actual mass of BaSO isolated in our experiment was 0.

Graduation Speech -- Graduation Speech, Commencement Address

Well Class of 2012, we did it! We are graduating. All the hard work we have done to graduate has paid off. All the final exams, the many steps we've taken up and down Gadd High's halls, to the gym for practice, up to the cafeteria to connect with friends, down to the library, up to the playing fields -- they're all over. After today, our lives will be changed forever. Before that happens, let's take a look at the last four years of memories and even go back to those memories from our elementary and middle school years and collect them into a book; our own book, our book of life. If, some day, people could read our individual book, what would they learn from them? Have you ever read a book you just couldn't put down? A book that was so exciting and interesting that you couldn't wait to see what happened next. Our lives are like chapters in that type of book. Each chapter is unique and special in its own way. Our lives represent the most exciting book we'll ever read. In fact, we should hope that our book becomes more exciting and interesting with each new day, that we read faster a...

Comapring Father/Daughter Relationships in King Lear and A Thousand Acr

Father/Daughter Relationships in King Lear and A Thousand Acres   Ã‚  Ã‚   The bond between a father and a daughter stands as one of the strongest emotional bonds present within many families. From the moment their little girls emerge from the womb to the moment their young women marry, the father reigns as the head of the household, the controller, and the protector. Though this rings true for many families, sometimes Daddy's little girls make all the rules. They possess the ability to acquire what they want through their incessant whining, crying, and batting of their eyelashes. Daddy's little girls assert control over most situations and possess negotiating skills that rival those of the best Wall Street stockbrokers. Pulling at Daddy's heart, Daddy's little girls play their fathers like puppets. Daddy appears as the head, but everyone knows who reigns as the boss. Though a father takes on the leadership role as the male figure head of the family, the role of protector makes the father-daughter bond particularly strong. Fathers protect their little girls from all harm so they proclaim. What happens when something shatters the respect and trust within the father-daughter relationship? What happens if the father hurts the daughter or vice versa? William Shakespeare's King Lear and Jane Smiley's A Thousand Acres delve into the subject of father-daughter relationships. Both works of literature carefully examine the father-daughter theme, but, in King Lear, Lear receives the sympathy and not his sinister, evil daughters, Goneril and Regan, while in A Thousand Acres Larry Cook emerges as the villain, the daughters, Ginny and Rose, emerge as the heroines.      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In every family resides the favorite. The favorites get eve... ...es stand as the ones that survive through the storm that rages in their lives. Although some of the heroes ultimately die, Lear of King Lear and Ginny and Rose of A Thousand Acres establish themselves as examples of total self-respect. Though people disrespect them, they persevere and live their lives to the best of their abilities emerging as the only true, heroic characters.    Works Cited Harbage, Alfred. " King Lear: An Introduction." Shakespeare: The Tragedies: A Collection of Critical Essays. Englewood: Prentice-Hall, 1964: 113-22. Knight, Wilson. "King Lear and the Comedy of the Grotesque." Shakespeare: The Tragedies: A Collection of Critical Essays. Englewood:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Prentice-Hall, 1964: 123-38. Shakespeare, William. King Lear. New York: Scholastic, 1970. Smiley, Jane. A Thousand Acres. Thorndike: Thorndike Press, 1991.

Edmunds Corugated Parts and Services Essay

There some issues that Edmunds Corrugated Parts and Services have faced that has made it to be in the position that it is currently. Initially, the company started with a problem of where to put up the industry. Otherwise, Larry’s grandfather was there to offer a barn where Larry would put up his first industry. The industry also had no money initially and therefore it had to start with loaned money from the grandfather (Stodghill, 2005). Through this, it made a break through to what seemed to be a dream at the first time to what it is currently. The company initially was not capable of employing many people as it had only one hundred employees who were mostly neighbors. Therefore, there were probably not professional. Nevertheless, they were termed as hardworking workers. After the industry grew, the company was suffering from the issue of replacing the current employees who at this time were skilled with the new ones ((Stodghill, 2005). The reason being that they were loyal and they could not have left the company to search for a job elsewhere as the rest young employees would do. The other issue that the company is succumbing on is the issue of competition. Initially, the company had a market share of 75% but lately, the market share has reduced significantly. This is due to the number of the company that has emerged manufacturing the same products. Otherwise, this has made it possible for the company to diversify their production. An example of the diversification that they have done is the production of the more flexible plastic films and reusable plastic containers. This has increased the customer demands on their products. The industry also suffered an issue of the losing several industries especially in U.S due to the consolidation that was done by the paper industry. This has made the industry wipe out most of the industries that were served by Edmunds. The rest of the people who survived opened other branches oversea as joint ventures. In addition, the few who were left were making higher quality machines that were rarely breaking up making their customers stay for very long without going back to the company ((Stodghill, 2005). This made the business sales turnover to decline significantly with time. This made the company to be dislodged by other manufacturers through the production of domestic and export goods. This is the reason that had made the company currently to be in cross road. Strategy for addressing the company situation at hand Looking at the situation that the company ids in at this time, it requires a strategy that will ensure that it will be revived; therefore, through a strategic formulation, it is capable to ensure that the company is capable of returning the company back to the course of its business. Therefore, it is paramount to ensure that there is strategic management that will comprise three phases to ensure that the company is back on it course and ensure that it achieve its goals and objectives (Ansoff, 1965). These phases in the strategic management are diagnosis, formulation and implementation. This is required to be an ongoing process to a point where the company will be in a position to be revived. In the first phase, the diagnosis of the company environment is required through performing a situation analysis. This will ensure that the company current mission is identified and formulated; strategic objectives are put in place to ensure that the current s8ituation of the company is solved. This will give results that will look at the major strength and weaknesses of the company. The analysis of the company’s environment will look at the major opportunities and threat for example the ones that have made most of the company that Edmund was working to be taken and go over sea (Ansoff, 1965). Some great opportunities such making quality goods can be used to ensure that increase their market share as the customers will be royal to their service. This can be used t ensure that they still sell their goods at higher prices. The strategic management that is formed is required to formulate ways in which the recommendation will be offered. These recommendations are supposed to have supporting justifications that will revise the previous objectives of the company and ensure that the required strategies have been offered. These strategies should ensure the company regains it competitive edge. This strategic management requires to be implemented through the resources that are available and it is required to be implemented in a period that is reasonable. The company management should ensure that the implementation of the strategy is cost effective, not disruptive and acceptable by the entire stakeholder to ensure that the current situation is salvaged. The strategy that would be hardest to implement The part that has been very hard according to the experience is the element of implementing the recommended change in the strategic plan. This is because it will require the management to fit the resources and the competencies and the opportunities that the company has in the market (Smit, 2000). It also requires fitting the recommended issues with risks and expectations. What makes this element of the strategy to be more complicated is the issue of making the stakeholders to unite and implement the put recommendation. This requires them to undergo training to ensure that they have what it takes to accept the changes that will be brought about by the changes that are there in the strategy. The implementation of the strategy is hard and risky if not well carried on. The reason being that if any hitch occurs in the process, all the resources that have been put in place will go to waste. It will be a waste of time and this may lead to complete closure of the company. Strategies Edmunds could use in the future to reduce potential crises There are different methods that Edmund can use to ensure that the company is not entangled in the crises that it is in today. Nevertheless, most of them should be amalgamated to ensure that they offer the best results. The first strategy that the company is supposed to embrace is development of research department that will be looking at innovation of the company t ensure that it is at a competitive edge at all time. This department will be in constantly interact with it environment and bring around feedback that will ensure that the company is always competitive. The second strategy is ensuring training to its employees. This will ensure that they are always at per with the upcoming technology and this will ensure that the productivity level will increase. The training will always make the employee assimilate the innovation that the research department has brought about to ensure that the company is capable of competing appropriately. Finally, the company should ensure that they recruit employees who are competitive to ensure that they bring on board workers who are capable of rising upon all challenges. This will also make the company have innovative minds in their company who will ensure that they bring about changes.

A Dilema Enterprise

Delima Enterprise was founded in 1981 by En Zayed. The main business are trading and supplying related products including manpower supplies to the oil and gas industries. The enterprise was incorporated in 2004 as Delima Enterprise Sdn Bhd, with En. Zayed and his wife Puan Hashimah, as the controlling directors and two principal shareholders. The company activities had expanded into provision of engineering services as part of their business diversification and expansions plan.In May 2006, the company had secured a contract worth RM750,000 to be implemented over 6 months. Due to shortage of fund, company need to apply loan from Malayan Banking Berhad and CIMB Berhad totalling RM 1 million. In order to get the loan, they had to provide audited financial statements for the last two years. In July 2006, Encik Zayed engaged the external Auditor Aziz & Co. to perform the statutory audit for period 2003 to 2006. However, due to lack of knowledge about corporate administration, there are is sues arose that need to be settle by them.Furthering the discussion, there are some highlighted problems and issues that arise such as Encik Zayed and Puan Hashimah who are the Directors of the organization were not familiar with Accounting Standards and the provisions of the Companies Act 1965 and their roles and duties as company directors. Besides than that, all the employees did not have the necessary job experiences and good background of studies and most of them are among the family members of the directors.In addition to that, all the records are not organized and filed accordingly. For example like the sales invoices and purchase order are manually prepared and not pre-numbered. There were long outstanding collections from trade debtors as the Monthly Statements of Accounts was not sent to customers on monthly basis. In fact, the standard operating procedure was not in place. Several assets purchased by the company were not recorded and overpayments made to Trade Creditors a nd some personal withdrawals and expenses were charged to the company.Whereas the unrecorded cash withdrawals and cash and Banks balances were not well reconciled. Based on those problems the role and responsibility of Encik Zayed and Puan Hashimah as the Directors of Delima Enterprise Sdn Bhd should play a significant role in determining the future of the organization, establish the vision, mission and policies of the organization, set the strategy and structure and well delegate the authority to management. They should have the duty to act bona fide in the interests of the company. This duty is the most basic of all duties.What is meant by bona fide and in the best interests of the company is that both directors must at all times ensure that their actions are consistent with the well being of the company’s and they should not place themselves in a position where there is a conflict between their duty to the company and their personal interest or duties of shares. In additio n to that, directors should not make any profit out of the position as the director. Yes, in this case there are abuses of power by management and breach of fiduciary on part of the directors as there is a conflict between Encik Zayed’s duty to the company and his personal interest.For example, personal vehicle expenses for Encik Zayed and Puan Hashimah totaling RM50,150 charged to the company during 2005. They should at least prepare documents for anything they used for their personal so that later they can pay back to the company. Besides, he tried to negotiate with the Auditor to not qualify the Financial Statement, failing which Encik Zayed planned to terminate the auditor’s appointment and appoint new â€Å"friendly-party† auditor to negotiate.They also hired their own family members Puan Balqis and Encik Salam as Operations Manager and Human Resources and Administration Manager respectively. Encik Zayed was not willing to commit and invest on necessary tra ining to enhance the knowledge of the employees. Directors are responsible to provide corporate social responsibility and oversee management in order to implement an effective ethics corporate programs to safeguard interest of different stakeholders. Provide annual compliance and ethics training to all employees which are just one element of comprehensive compliance and ethics program.Not only Encik Zayed and Puan Hashimah as the directors, but all the top management, employees, and the Company Secretary of the company should be responsible and accountable as well. Although Encik Zayed and Puan Hashimah are the directors of the company, the officers should also support and give opinion in every decisions taken by directors. Employees below the officer level will have job titles and descriptions designed to meet the corporate goals as set by the directors. Company Secretary at all times should to assist the company towards proper objectives.In small businesses such as Delima Enterpri se, other duties commonly undertaken by company secretaries may include entering into contractual agreements with suppliers and customers and managing office space and property and dealing with personnel administration In regards of the improper documentation and transaction records includes the sales invoice and purchase order, the MYOB programmed was not integrated and several pages of the Account Receivables listing is missing may impact of time consuming and fraud may happened.Therefore, they should use updated to latest accounting software which is MYOB to improve the accounting system, the monthly statement of accounts send on time to remind the outstanding balances, they should prepare a proper filing documentation based on book keeping process for easy references and ensure all the transactions are pre numbered accordingly. Besides than that, the employees prepare their own attendance without any supervision also may lead to fraud and work inefficiency. They should assign su pervisors to manage the timesheets for time in and time out of the employees and get an approval from the directors.The salary and wages are paid in monthly basis including EPF and SOCSO based on the approved timesheet. There is no Standard Operating Procedure as all the decisions are authorized by En Zayed and Puan Hashimah, there is no reconciliation performed for each accounts and withdrawals are made from the company without proper documentation. Each department should implement the SOP and ensure they are compliance to the SOP in every decision making and documentation that have been made or prepared.There is problem from Human Resource manager where En Salam hire unqualified and inexperience employees to conduct the professional task and caused the employees not able to perform their work well due to lack of knowledge and give a bad reputation of the company indirectly. For a better performance, HR manager should hire more qualified employees and implement SOP during the emplo yees’ recruitment. For those who are not well recognized the SOP, employer should provide the training either for a new or existing employees.Below are the proposed organizational charts for the Delima Enterprise Sdn Bhd. So as a conclusion, there are some improvement that need to be done for a better leadership and management in future such as constructively and restructure the organizational and draft the applicable Standard Operating Procedure (SOP) for the company to operate effectively and efficiently. They should focus to the quatitative and quanlitative characteristic that should be implement and practices by the employees in the whole organization.Assessment and decision making organizational should be restructure enables employees to participate and contribute fresh ideas and support or argue some issues that they feels unease and may lead to a bad performance of the organization. Each level of management should understand their job description so that more quality j ob is performed and avoid the task redundancy among the employees. In addition to that, they should prevent any breach of fiduciary responsibilities sufficient control mechanisms in order for the organization are compliance to law or any rules and regulations. A Dilema Enterprise Delima Enterprise was founded in 1981 by En Zayed. The main business are trading and supplying related products including manpower supplies to the oil and gas industries. The enterprise was incorporated in 2004 as Delima Enterprise Sdn Bhd, with En. Zayed and his wife Puan Hashimah, as the controlling directors and two principal shareholders. The company activities had expanded into provision of engineering services as part of their business diversification and expansions plan.In May 2006, the company had secured a contract worth RM750,000 to be implemented over 6 months. Due to shortage of fund, company need to apply loan from Malayan Banking Berhad and CIMB Berhad totalling RM 1 million. In order to get the loan, they had to provide audited financial statements for the last two years. In July 2006, Encik Zayed engaged the external Auditor Aziz & Co. to perform the statutory audit for period 2003 to 2006. However, due to lack of knowledge about corporate administration, there are is sues arose that need to be settle by them.Furthering the discussion, there are some highlighted problems and issues that arise such as Encik Zayed and Puan Hashimah who are the Directors of the organization were not familiar with Accounting Standards and the provisions of the Companies Act 1965 and their roles and duties as company directors. Besides than that, all the employees did not have the necessary job experiences and good background of studies and most of them are among the family members of the directors.In addition to that, all the records are not organized and filed accordingly. For example like the sales invoices and purchase order are manually prepared and not pre-numbered. There were long outstanding collections from trade debtors as the Monthly Statements of Accounts was not sent to customers on monthly basis. In fact, the standard operating procedure was not in place. Several assets purchased by the company were not recorded and overpayments made to Trade Creditors a nd some personal withdrawals and expenses were charged to the company.Whereas the unrecorded cash withdrawals and cash and Banks balances were not well reconciled. Based on those problems the role and responsibility of Encik Zayed and Puan Hashimah as the Directors of Delima Enterprise Sdn Bhd should play a significant role in determining the future of the organization, establish the vision, mission and policies of the organization, set the strategy and structure and well delegate the authority to management. They should have the duty to act bona fide in the interests of the company. This duty is the most basic of all duties.What is meant by bona fide and in the best interests of the company is that both directors must at all times ensure that their actions are consistent with the well being of the company’s and they should not place themselves in a position where there is a conflict between their duty to the company and their personal interest or duties of shares. In additio n to that, directors should not make any profit out of the position as the director. Yes, in this case there are abuses of power by management and breach of fiduciary on part of the directors as there is a conflict between Encik Zayed’s duty to the company and his personal interest.For example, personal vehicle expenses for Encik Zayed and Puan Hashimah totaling RM50,150 charged to the company during 2005. They should at least prepare documents for anything they used for their personal so that later they can pay back to the company. Besides, he tried to negotiate with the Auditor to not qualify the Financial Statement, failing which Encik Zayed planned to terminate the auditor’s appointment and appoint new â€Å"friendly-party† auditor to negotiate.They also hired their own family members Puan Balqis and Encik Salam as Operations Manager and Human Resources and Administration Manager respectively. Encik Zayed was not willing to commit and invest on necessary tra ining to enhance the knowledge of the employees. Directors are responsible to provide corporate social responsibility and oversee management in order to implement an effective ethics corporate programs to safeguard interest of different stakeholders. Provide annual compliance and ethics training to all employees which are just one element of comprehensive compliance and ethics program.Not only Encik Zayed and Puan Hashimah as the directors, but all the top management, employees, and the Company Secretary of the company should be responsible and accountable as well. Although Encik Zayed and Puan Hashimah are the directors of the company, the officers should also support and give opinion in every decisions taken by directors. Employees below the officer level will have job titles and descriptions designed to meet the corporate goals as set by the directors. Company Secretary at all times should to assist the company towards proper objectives.In small businesses such as Delima Enterpri se, other duties commonly undertaken by company secretaries may include entering into contractual agreements with suppliers and customers and managing office space and property and dealing with personnel administration In regards of the improper documentation and transaction records includes the sales invoice and purchase order, the MYOB programmed was not integrated and several pages of the Account Receivables listing is missing may impact of time consuming and fraud may happened.Therefore, they should use updated to latest accounting software which is MYOB to improve the accounting system, the monthly statement of accounts send on time to remind the outstanding balances, they should prepare a proper filing documentation based on book keeping process for easy references and ensure all the transactions are pre numbered accordingly. Besides than that, the employees prepare their own attendance without any supervision also may lead to fraud and work inefficiency. They should assign su pervisors to manage the timesheets for time in and time out of the employees and get an approval from the directors.The salary and wages are paid in monthly basis including EPF and SOCSO based on the approved timesheet. There is no Standard Operating Procedure as all the decisions are authorized by En Zayed and Puan Hashimah, there is no reconciliation performed for each accounts and withdrawals are made from the company without proper documentation. Each department should implement the SOP and ensure they are compliance to the SOP in every decision making and documentation that have been made or prepared.There is problem from Human Resource manager where En Salam hire unqualified and inexperience employees to conduct the professional task and caused the employees not able to perform their work well due to lack of knowledge and give a bad reputation of the company indirectly. For a better performance, HR manager should hire more qualified employees and implement SOP during the emplo yees’ recruitment. For those who are not well recognized the SOP, employer should provide the training either for a new or existing employees.Below are the proposed organizational charts for the Delima Enterprise Sdn Bhd. So as a conclusion, there are some improvement that need to be done for a better leadership and management in future such as constructively and restructure the organizational and draft the applicable Standard Operating Procedure (SOP) for the company to operate effectively and efficiently. They should focus to the quatitative and quanlitative characteristic that should be implement and practices by the employees in the whole organization.Assessment and decision making organizational should be restructure enables employees to participate and contribute fresh ideas and support or argue some issues that they feels unease and may lead to a bad performance of the organization. Each level of management should understand their job description so that more quality j ob is performed and avoid the task redundancy among the employees. In addition to that, they should prevent any breach of fiduciary responsibilities sufficient control mechanisms in order for the organization are compliance to law or any rules and regulations.