Tuesday, August 6, 2019

Advantages Choose to Continue with Education in the Countries Essay Example for Free

Advantages Choose to Continue with Education in the Countries Essay Many student wish they can get goods education in their life. Not all students can get goods education especially for student low income families. So, universities in Malaysia have advantages can give goods education for students. The advantages choose to continue with education in the countries is cheap and affordable cost, the courses offered by Higher Education Institution is equivalent to the other countries and many Malaysia Higher Education Institution may be choose for learning. Firstly is the advantage of learning in our country is cheap and affordable costs are as low priority fees to local students. This is due to many students choose universities that offer low fees because they can not afford to fund the study. This is shown by Malaysia because Malaysia is not experiencing a seasonal climate and this will add value in terms of financial savings to students because they do not need different clothes according to the season at home in Malaysia. (Professor Badaruddin Mohamed, 2009). It also is in Malaysia, the government has allocated a total of RM232.8 billion for the implementation of all development and welfare of the people. (Prime Minister Dato Sri Mohd Najib Tun Abdul Razak, 2008). Then ,low – income families is the vast majority of low-income parents today are working but still struggling to make ends meet: struggling to find and keep a toehold in a changing labor market, to keep up with their bills, to pay the spiraling costs of essentials like health care and housing, and to raise children with a chance of future success. These families have much in common with other American families as they seek to balance work and family life, yet parents and children in low-income families are more financially vulnerable than those in higher-income families.( Annie E. Casey,2005). Secondly is the the other advantages in that the courses offered by Malaysia Higher Education Institution is equivalent to other countries are as there are more than 50000 international students pursuing tertiary courses ranging in Malaysia. This is many parts of the world attending international schools and pursuing tertiary courses ranging from diploma to degrees to PhD in private higher educational institutions and public universities in Malaysia.(Hamidon Zaini,2007) and Malaysia is acknowledged as one of the pioneers in this region in the development and promotion of transnational Bachelor’s degree programmes, starting way back in the early 1980s, collaborating with reputable universities from countries like the United Kingdom, USA, France, New Zealand, Germany, Australia, etc. (Hamidon Zaini,2007).Then is University in Malaysia collaborating with reputable university from another countries.Further,universities in Malaysia to work with reputable universities from other countries such as 1980s, university in Malaysia collaborating with university from United Kingdom, USA, France, New Zealand, Germany, Australia , etc.(Razali Awang,2008) and Malaysia private university established has many in other countries. Third is the last advantage of many Malaysian Higher Education Institutions can be selected for learning as studying in the country better than overseas. This is a study in local universities can save the cost compared to studying in universities abroad, students have to pay not only for our study but also for our living cost.(Salina,2011). This also is students who study abroad are exposed to culture shock and they will have communication barrier. In addition, you will miss your friends and family, feel homesick, at times lost or alienated.(Salina,2011). Then is local universities provide job opportunities such as if want to stay in higher education locally, draw a radius around your current institution and decide how far you can reasonably travel for another position.(Salina,2011). This is finding a job in higher education is part effort and part opportunity.(Salina,2011). In conclusion, we must take cognizance of the case studies appropriate to study whether abroad or studying locally. It is important for the learning process as a place that will change a soul either in choosing the place or abroad.

Monday, August 5, 2019

Tracks Covering in Penetration Testing

Tracks Covering in Penetration Testing Er. Ramesh Narwal Er. Gaurav Gupta Abstract After completing attack, covering tracks is the next step in penetration testing. In tracks covering after completing attack we will return to each exploited system to erase tracks and clean up all footprints we left behind. Tracks covering is important because it gives clue to forensics analyst or Intrusion Detection System (IDS). Sometimes it’s difficult to hide all tracks but an attacker can manipulate the system to confuse the examiner and make it almost impossible to identify the extent of the attacker. In this research paper we describe all of the methods used in tracks covering and their future scope. Keywords: Exploit, Payload, Vulnerability Assessment, Penetration Testing, Track Covering Introduction Penetration testing is nowadays an important organisation security testing method. Penetration testing is also known as Pentesting. Main objective of penetration testing is to identify the security threats in networks, systems, servers and applications. Penetration testing consists of various phases which we discuss in overview of penetration testing. After gaining administrative access on a system or server, attacker first task is to cover their tracks to prevent detection of his current and past presence in the system. An attacker or intruder may also try to remove evidence of their identity or activities on the system to prevent tracing of their identity or location by authorities. To prevent himself an attacker usually erases all error messages, alerts or security events that have been logged. Overview of Penetration Testing Penetration Testing used for validation and effectiveness of security protections and controls of an organisation. It reduce an organisation’s expenditure on IT security by identifying an remediating vulnerabilities or loopholes. It provides preventive steps that can prevent upcoming exploitation. Penetration testing phases Pre-engagement Interactions Intelligence Gathering Threat Modeling Vulnerability Analysis Exploitation Post Exploitation Covering Tracks Reporting Pre-engagement Interactions Planning is the first step in pre-engagement. During this phase scope, goal and terms of the penetration test is finalised with the client. Target and methods of planned attacks are also finalised in this phase. Intelligence Gathering This is most important phase if we miss something here we might miss an entire opportunity of attack. All information regarding target is gathered by using social media networks, google hacking and other methods. Our primary goal during this phase to gain accurate information about target without revealing our presence, to learn how organisation operates and to determine the best entry point. Threat Modeling The information acquired in intelligence gathering phase used in this phase to identify existing vulnerabilities on the target system. In threat modelling, we determine the most effective attack methods, the information type we need and how attack can be implemented at an organisation. Vulnerability Analysis Vulnerability is loophole or weakness in the system, network or product by using which can compromise it. After identification of most effective attack method, we consider how we can access the target. During this phase we combine information acquired in previous phases and use that information to find out most effective attack. Port and Vulnerability scans are performe in this phase and all data is also gathered from previous phases. Exploitation Exploit is a code which allows an attacker to take advantage of the flaw or vulnerability within system, application or service. We must perform exploit only when we are sure that the particular exploit will be successful. May be unforeseen protective measures might be on the target that inhibit a particular exploit. Before trigger a vulnerability we must sure that the system is vulnerable. Our exploit must do proper clean-up after execution at compromised system and must not cause the compromised system to grow into unstable state. Given below figure shows some system shutdown prompt at compromised windows machine due to without proper clean-up of exploit after execution. After successful exploitation the compromised system is under the control of an attacker. Many times attacker or penetration tester need to alter the compromised or breached systems to attain privilege escalation. Post Exploitation Payload is actual code which executed on the compromised system after exploitation. Post Exploitation phase begins after compromised one or more systems. In this phase penetration tester identifies critical infrastructure, targets specific systems, targets information and data that values most and that must be attempted to secure. In Post Exploitation while attacking systems we should take time to understand what the system do and their different user roles. Every tester and attacker generally spend time in compromised system to understand the information he have and how he can take benefit from that information. After gaining access of one system an attacker can access other systems in that network by using compromised as a staging point. This method is known as pivoting. Sometimes attackers creates backdoor into the compromised system to regain access of the system in the future Covering Tracks In the previous phases penetration tester or attacker often made significant changes to the compromised systems to exploit the sytems or to gain administrative rights. This is the final stage in penetration test in which an attack clears all the changes made by himself in the compromised systems and returns the system and all compromised hosts to the precise configurations as they are before conducting penetration test. Reporting All of the information like vulnerability reports, diagrams and exploitation results generated during penetration testing must be deleted after handover to the client. If any information is not deleted it should be in the knowledge of client and mentioned in the technical report which is generated after penetration testing. Reporting is the last phase in penetration test in which penetration tester organise available data and related result sets into report and present that report to the client. This report is highly confidential which have all the results of penetration tests like vulnerabilities list in the organisation systems, networks or products and recommendations to solve these problems related to the security of the organisation assets, which helps organisation in stopping future attacks. How to cover tracks To compromise system successfully an attacker need to be stealthy and avoid detection by various security systems like firewalls, Intrusion detection systems (IDS). System administrators and other security personals uses similar techniques to identify malicious activities, so it’s very important for attacker to be remains undetected. A system administrator can examine processes and log files to check malicious activities. There are various challenges which are faced by a penetration tester after successfully compromise of target system. Now we describe various problem faced by a penetration tester in covering tracks Manipulating Log Files Data To manipulate log files data an attacker must have nice knowledge of commonly used operating systems. An attacker must aware of two types of log files system generated and application generated. Penetraion tester or attacker have two options when manipulating log data first one is to delete entire log and second one is to modify the content of the log file. After deleting entire log an attacker there is surety of undetectability. But there is drawback of deletion of entire log is detection. Second option an attacker have to manipulation of log files data within the log files so that system administrator is not able to notice attacker presence in the system. But sometimes if attacker removal of so much information make gap between logs files makes it noticeable. Log Files Management in Various System Main purpose of log files in various operating systems is to check health and state of operating system, to detect malicious activity, to analysis system if something bad happens(system troubleshooting). Here we show locations of log files in commonly used operating systems Windows, Linux/Unix, Mac. Windows In windows log files or stored in event viewer, which is easy to find simply search event viewer and run it. Event viewer is simply look like the figure as given below, where we can see all log files of the system and applications. Figure : Log Files Managements in Windows Linux/Unix In mainly all linux and unix operating systems log files are stored in the /var/log directory. Mainly system log files are hidden in linux and unix operating systems to see complete list of log files from shell simply type ls –l /var/log/ command in shell. In the below figure we show log files in BackTrack linux operating system Figure : Log Files Management in Linux/Unix Mac To get or access log files in MAC operating system simply open finder and select â€Å"Go to Folder† in the Go menu. Type in /Library/Logs and hit Enter here you get the screen like as given in figure which contains all log files. Figure : Log Files Management in Mac OS X To manipulation of log files data an attacker must have root privileges. Challenges in Manipulation of Log Files If the system administrator configures its system to transfer all log files on the remote server time to time, in that case an attacker or penetration tester can only stop log files transfer process except it they have no other way. Hiding Files Various Tools for Covering Tracks There are so many to compromise a system but after compromising the system the attack must need to cover their tracks because each and every activity that attacker can do is stored or recorded by the system. Every system have different way to record the activity that occurs in the system. Every attacker must covers their tracks that are recorded by the system so that no one can identify him.

Organizational behaviour theories

Organizational behaviour theories 1.0 INTRODUCTION The purpose of this essay is to discuss the statement â€Å"organizational behaviour theories and concepts are only useful for managers† with real world examples supporting the discussion. Organizations are not buildings or pieces of machinery. Organizations are, indeed, people who interact to accomplish shared objectives. The study of organizational behaviour (OB) and its affiliated subjects helps us understand what people think, feel and do in organizational settings. For managers and, realistically, all employees, this knowledge helps predict, understand and control organizational events. Organizational behaviour is a field of study that investigates the impact that individuals, groups and structure have on behaviour within organizations for the purpose of applying such knowledge towards improving an organisations effectiveness (Robbins, Millett, Marsh, 2004). Though there is still considerable debate as to the components or topics of the area of OB, there appears to be general accord that OB includes the core topics of motivation, leader behaviour and power, interpersonal communication, group structure and process, learning, attitude development and perception, emotions, change processes, conflicts, work design work stress. To sum up OB is concerned with the study of what people do in an organization and how that behaviour affects the performance of the organization. To achieve the purpose the essence of this essay strives to analyze the controversial and complex theories and concepts of organisational behaviour to discuss those theories and concepts useful for everyone or only managers of an organisation. 2.0 Role of the Manager 2.1. Who is a Manager? A manager is someone who works with and through other people by coordinating their work activities in order to accomplish organizational goals. The changing nature of organizations and work has altered the role of managers. 2.2. What do Managers Do Describing what managers do isnt an easy or simple task! Just as no two organizations are alike, no two managers jobs are alike. A managers job can be described from various perspectives: functions, roles, essential skills, systems, and contingencies. Each approach provides a different perspective on the managers job. Management is the process of coordinating work activities so theyre completed efficiently and effectively with and through other people. Efficiency refers to getting the most output from the least amount of inputs. Effectiveness is concerned with completing activities so that organizational goals are attained. Efficiency is concerned with the means of getting things done and effectiveness is concerned with the ends. The process of management refers to the idea that management consists of a set of ongoing decisions and actions in which managers engage as they plan, organize, lead, and control. Planning involves defining an organizations goals and establishing strategies and plans to achieve those goals. Organizing includes designing a structure to carry out the plans. Leading involves motivating subordinates, influencing individuals or teams, communicating effectively, and dealing with employee behaviour issues. Finally, controlling includes monitoring, comparing, and correcting the organizations performance. Henry Mintzberg concluded that managers perform 10 different roles or behaviours. He classified them into three sets. One set is concerned with interpersonal relationships (figurehead, leader, liaison). The second set is related to the transfer of information (monitor, disseminator, spokesperson). The third set deals with decision making (entre-preneur, disturbance handler, resource allocator, negotiator). Robert Katz identified three skills managers need: technical, human, and conceptual. He showed that the relative importance of these skills varied according to the management level within the organization. The systems perspective can be used to describe what a manager does because organizations are open systems with interrelated and interdependent parts. Within this system, managers coordinate the various work activities so that the organization can meet its goals. The reality of work is that manager will either manage or be managed, and there are rewards and challenges in being a manager. 3.0 Organisational behaviour theories and concepts There are several crucial reasons why companies should utilize the concepts and theories of OB, as well as understand the key terms that are associated with organizational behaviour. One of the most important and broad-based challenges facing organizations today is adapting to diverse work environments. Organizations are becoming more heterogeneous in terms of gender, race, and ethnicity. For example, several key terms that must also be understood organizational culture, diversity, communication, organizational effectiveness and efficiency, organizational learning. 3.1. Attitudes Attitudes are evaluative statements either favourable or unfavourable concerning objects, people, or events. They reflect how an individual feels about something. When a person says, I like my job, he or she is expressing an attitude about work. The Theory of Cognitive Dissonance:Cognitive dissonance theory sought to explain the relationship between attitudes and behaviour. Cognitive dissonance is any incompatibility or inconsistency between attitudes or between behaviour and attitudes. The theory argued that any form of inconsistency is uncomfortable and that individuals will try to reduce the dissonance and, thus, the discomfort. In other words, individuals seek stability with a minimum of dissonance. Self-Perception Theory: People decide on their own attitudes and feelings from watching themselves behave in various situations. (Straker, c Syque 2002-2009) Usefulness of Attitudes Theories Concepts for Managers and Employees. Effective managers need to understand behaviours and attitudes of employees. Therefore knowing above theories Managers can pressure to reduce the dissonance when employees recognize that the dissonance is externally imposed and uncontrollable. The pressure is also decreased if rewards are significant enough to offset the dissonance. So the manager may point to external forces such as competitors, customers, or other factors when explaining the need to perform some work activity about which workers may have some dissonance. Or the manager can provide rewards that workers desire in order to decrease their attempts to get rid of the dissonance. Another implication for managers is that there is relatively strong proof that committed and satisfied employees have low rates of turnover and absenteeism. Knowing that managers would like to keep resignations and absences down, mostly among their most productive employees. Managers can do those things by generating positive job attitudes. Measuring employee satisfaction through attitude surveys can alert managers to any significant changes. The manager who knows about the above theories can reduce absenteeism and turnover by using those theories and concepts. Employees who know attitude theories and concepts try to reduce dissonance and decide on their attitudes and feelings which lead them to the successful job performance. Then furthermore successful job performance should lead to feelings of accomplishment, increased pay, promotions, and other rewards, all desirable outcomes that then lead to job satisfaction of employees. 3.2. Personality The sum total of ways in which an individual reacts and interacts with others, measurable traits a person exhibits. There are dozens of personality traits could use; for instance, aggressive, shy, ambitious, loyal, and lazy. The Big Five Model of Personality Dimensions: The big-five personality traits are; Extraversion: The degree to which someone is sociable, talkative, and assertive. Agreeableness: The degree to which someone is good-natured, cooperative, and trusting. Conscientiousness: The degree to which someone is responsible, dependable, persistent, and achievement oriented. Emotional stability: The degree to which someone is calm, enthusiastic, and secure (positive) or tense, nervous, depressed, and insecure (negative). Openness to experience: The degree to which someone is imaginative, artistically sensitive, and intellectual. Personality-Job Fit Theory (Holland): Identifies six personality types and proposes that the fit between personality type and occupational environment determines satisfaction and turnover. The six basic personality types of work environments are; Realistic, Investigative, Artistic, Social, Enterprising, Conventional. Usefulness of Personality Theories Concepts for Managers and Employees. For managers the major value in understanding personality differences probably lies in employee selection. Managers are likely to have higher performing and more satisfied employees if consideration is given to matching personalities with jobs. The best-documented personality job fit theory has been developed by psychologist John Holland. His theory states that an employees satisfaction with his or her job, as well as his or her likelihood of leaving that job, depends on the degree to which the individuals personality matches the occupational environment. Furthermore it illustrates satisfaction is highest and turnover lowest when personality and occupation are compatible. Therefore its valuable for managers to know about personality theories and concepts. Also being a successful manager and accomplishing goals means working well together with others both inside and outside the organization. In order to work effectively together, managers need to understand each other. This understanding comes, at least in part, from recognizing the ways in which people differ from each other that is, from an appreciation of personality traits. In addition, there are other benefits to a managers understanding of personality. By recognizing that people approach problem solving, decision making, and job interactions differently, a manager can better understand why, for instance, an employee is uncomfortable with making quick decisions or why another employee insists on gathering as much information as possible before addressing a problem. Or, for instance, managers can expect that individuals with an external locus of control may be less satisfied with their jobs than internals and also that they may be less willing to accept responsibility for their actions. People who choose to work in an environment similar to their personality type are more likely to be successful and satisfied. For that reason knowing personality theories and concepts person can select a job that fit for him or her. For example, Artistic persons are more likely to be successful and satisfied if they choose a job that has an Artistic environment, like choosing to be a dance teacher in a dancing school an environment dominated by Artistic type people where creative abilities and expression are highly valued. Moreover knowing those theories help employees to work with their office mates/staff with an understanding. 3.3. Learning Learning occurs all the time as we continuously learn from our experiences. It can define as any relatively permanent change in behaviour that occurs as a result of experience. Classical conditioning: A type of conditioning in which an individual responds to some stimulus that would not ordinarily produce such a response. Operant conditioning: Operant conditioning argues that behaviour is a function of its consequences. People learn to behave to get something they want or to avoid something they dont want. Operant behaviour describes voluntary or learned behaviour in contrast to reflexive or unlearned behaviour. The tendency to repeat learned behaviour is influenced by the reinforcement or lack of reinforcement that happens as a result of the behaviour. Social-learning theory: Individuals also can learn by observing what happens to other people and just by being told about something as well as by direct experiences. So, for example, much of what we have learned comes from watching others (models)—parents, teachers, peers, television and movie actors, managers, and so forth. This view that we can learn both through observation and direct experience is called social learning theory. Shaping behaviour theory: Systematically reinforcing each successive step that moves an individual closer to the desired response. Usefulness of Learning Theories Concepts for Managers and Employees. Employees are going to learn on the job. The only issue is whether managers are going to manage their learning through the rewards they allocate and the examples they set or allow it to occur unsystematically. If marginal employees are rewarded with pay raises and promotions, they will have little reason to change their behaviour. In fact, productive employees, seeing that marginal performance gets rewarded, might change their behaviour. According to it managers can use learning theories and concepts to motivate employees to do thing as wanted. 3.4. Perception Decision Making Perception is a process by which individuals give meaning to their environment by organizing and interpreting their sensory impressions. Attribution Theory: Attribution theory was developed to explain how we judge people differently depending on the meaning we attribute to a given behaviour. Basically, the theory suggests that when we observe an individuals behaviour, we attempt to determine whether it was internally or externally caused. Internally caused behaviours are those that are believed to be under the personal control of the individual. Externally caused behaviour results from outside factors; that is, the person is forced into the behaviour by the situation. That determination, however, depends on three factors: distinctiveness, consensus, and consistency. Decision making is an integral function of management. Decision making involves selecting or choosing a particular course of action from among the various alternatives available in the decision making situation. Rational Decision-Making Model: A decision-making model that describes how individuals should behave in order to maximise some outcome. Step 1. Define the Problem Step 2. Identify the Decision Criteria Step 3. Weight the Criteria Step 4. Generate Alternatives Step 5. Rate Each Alternative on Each Criteria Step 6. Compute Optimal Decision Usefulness of Perception Theories Concepts for Managers and Employees. Managers need to recognize that their employees react to perceptions, not to reality. So whether a managers appraisal of an employee is actually objective and unbiased or whether the organizations wage levels are among the highest in the community is less relevant than what employees perceive them to be. Employees organize and interpret what they see, so there is always the potential for perceptual distortion. The message to managers should be clear: Pay close attention to how employees perceive both their jobs and management actions. Since the valuable employee who quits because of an inaccurate perception is just as great a loss to an organization as the valuable employee who quits for a valid reason. In addition, job satisfaction also influences organizational behavior, primarily through perceptions of fairness. That means â€Å"If employees dont feel that their supervisors or the organizations procedures or pay policies are fair, their job satisfaction is likely to suffer significantly. However, when employees perceive organizational processes and outcomes to be fair, trust is developed. And when employees trust their employer, theyre more willing to voluntarily engage in behaviors that go beyond the formal job requirements†. Usefulness of Decision Making Theories Concepts for Managers and Employees. Studies show that managers may spend up to 70 percent of their time in group meetings. Undoubtedly, a large portion of that time is spent formulating problems, developing solutions, and determining how to implement the solutions.Therefore it proved knowing decision making theories and concepts is useful for as individually managers. It helps to make decisions in order to gain maximum productivity. 3.5. Motivation Motivation is the process that account for an individuals intensity, direction and persistence of effort toward attaining a goal. In todays world motivation is seen as being best achieved by a combination of elements within the organization that combine to produce it: needs; job design; satisfaction. There are many theories of motivation that have emerged in organizational behaviour literature. Early Theories of Motivation Hierarchy of needs theory: Maslows Hierarchy of Needs (often represented as a pyramid with five levels of needs) is a motivational theory in psychology that argues that while people aim to meet basic needs, they seek to meet successively higher needs in the form of a hierarchy. Maslows Hierarchy of needs (Learning Theories Knowledgebase, 2009) Individuals cant move to the next higher level until all needs at the current level are satisfied. So they have to move up the hierarchy in order. Theory X Y: Very simply, Theory X presents an essentially negative view of people and Theory Y offers a positive view. Two-factor theory: motivation-hygiene theory proposes that intrinsic factors are related to job satisfaction and motivation, whereas extrinsic factors are associated with job dissatisfaction. McClellands Theory of Needs: McClelland proposed that an individuals specific needs are acquired over time and are shaped by ones early life experiences. Theory focuses onpeople havingthree fundamental needs that exist in different degrees, one being a stronger preference:- The need for achievement The need for affiliation The need for power (authority) A persons motivation and effectiveness in certain job functions are influenced by these three needs because they have different level of needs in each of these areas. (Edwards, 2009.) Goal setting Theory: Conscious goals affect action. A goal is the object or aim of an action. For example -: to attain a specific standard of proficiency, usually within a specified time limit. As industrial-organizational psychologists, our primary interest has been to predict, explain, and influence performance on organizational or work-related tasks. Thus, we focused on the relationship between conscious performance goals and level of task performance rather than on discrete intentions to take specific actions. Reinforcement Theory: In contrast to goal-setting theory, reinforcement theory says that behaviour is a function of its consequences. Goal-setting theory proposes that an individuals purpose directs his or her behaviour. Reinforcement theory argues that behaviour is externally caused. What controls behaviour are reinforcers, consequences that, when given immediately following a behaviour, increase the probability that the behaviour will be repeated. The key to reinforcement theory is that it ignores factors such as goals, expectations, and needs. Instead, it focuses solely on what happens to a person when he or she takes some action. Expectancy Theory: Expectancy theory states that an individual tends to act in a certain way based on the expectation that the act will be followed by a given outcome and on the attractiveness of that outcome to the individual. It includes three variables or relationships Equity Theory: This is a process theory that focuses on individuals perceptions of how fairly they are treated relative to others. The 4 most common ways to reduce a perceived inequity are to, Change inputs. Change outcomes. Distort perceptions. Leave the job. Usefulness of Motivation Theories Concepts for Managers and Employees. Managers can recognize individual differences by using above theories as almost every contemporary motivation theory recognizes that employees arent identical. They have different needs, attitudes, personality, and other important individual variables. Also managers can match people to jobs. Theres a great deal of evidence showing the motivational benefits of carefully matching people to jobs. For example, high achievers should have jobs that allow them to participate in setting moderately challenging goals and that involve autonomy and feedback. Also keep in mind that not everybody is motivated by jobs that are high in autonomy, variety, and responsibility. Employees have different needs, what acts as a reinforcer for one may not for another. Managers should use their knowledge about theories and concepts of motivation to motivate employee using different reward systems. Ex-: Individualize the rewards they control, such as pay, promotions, recognition, desirable work assignments, autonomy, and participation. Link rewards to performance. Allocation of performance-based wage increases Piecework bonuses Pay incentives is important in determining employee motivation. So as mentioned above managers can induce employees to achieve organizational goals through knowledge of motivational theories and concepts 3.6. Leadership The aspect of leadership is perhaps one of the most influential elements in organizational behavior. This is because the leaders are expected to direct the company in such a way as to maximize corporate objectives while minimizing costs. Leadership is a special case of interpersonal influence that gets an individual or group to do what the leader wants done (Wood, Wallance, Zeffane, Schermerhorn, Hunt, Osborn, 2001). Trait Theories: Trait theories are more traditional and focus on the personal traits of leaders from those of followers. Six traits associated with effective leadership included; ambition and energy the desire to lead honesty and integrity self-confidence intelligence job relevant knowledge Traits alone were not sufficient for explaining effective leadership. Explanations based solely on traits ignored the interactions of leaders and their group members as well as situational factors. Possessing the appropriate traits only made it more likely that an individual would be an effective leader. Behavioural Theories: Behavioral therapists take a different approach. Behavioralists try to determine the types of leadership behaviors that have produced a higher level of work performance. There are four main leader behaviour studies we need to look at. Managerial Grid Concern for people: measured leaders concern for subordinates on a scale of 1 to 9 (low to high) Concern for production: measured leaders concern for getting job done on a scale of 1 to 9 (low to high) Contingency Theory: In this section we examine five contingency theories. Each looks at defining leadership style and the situation and attempts to answer the if-then contingencies (i.e., if this is my situation, then this is the best leadership style for me to use) The Fiedler Model the Fiedler contingency model proposed that effective group performance depended on the proper match between the leaders style of interacting with his or her followers and the degree to which the situation allowed the leader to control and influence. The model was based on the premise that a certain leadership style would be most effective in different types of situations. The key was to define those leadership styles and the different types of situations and then to identify the appropriate combinations of style and situation. Fiedler proposed that a key factor in leadership success was an individuals basic leadership style. He further suggested that a persons style was one of two types: task oriented or relationship oriented. To measure a leaders style, Fiedler developed the least-preferred co-worker (LPC) questionnaire. This questionnaire contained 16 pairs of contrasting adjectives. After an individuals basic leadership style had been assessed through the LPC, it was necessary to evaluate the situation in order to match the leader with the situation. Fiedlers research uncovered three contingency dimensions that defined the key situational factors for determining leader effectiveness. These were: Leader-member relations: the degree of confidence, trust, and respect employees had for their leader; rated as either good or poor Task structure: the degree to which job assignments were formalized and procedurized; rated as either high or low Position power: the degree of influence a leader had over power-based activities such as hiring, firing, discipline, promotions, and salary increases; rated as either strong or weak Each leadership situation was evaluated in terms of these three contingency variables. Hersey and Blanchards Situational Leadership Theory focuses on followers readiness. SLT says if followers are; Telling (high task-low relationship): The leader defines roles and tells people what, how, when, and where to do various tasks. Selling (high task-high relationship): The leader provides both directive and supportive behavior. Participating (low task-high relationship): The leader and follower share in decision making; the main role of the leader is facilitating and communicating. Delegating (low task-low relationship): The leader provides little direction or support. Leader Participation Model related leadership behaviour and participation in decision making. The model argued that leader behaviour must adjust to reflect the task structure whether it was routine, nonroutine, or anywhere in between. Leadership Styles in the Vroom Leader Participation Model are; Decide: Leader makes the decision alone and either announces or sells it to group. Consult Individually: Leader presents the problem to group members individually, gets their suggestions, and then makes the decision. Consult Group: Leader presents the probelm to group members in a meeting, gets their suggestions, and then makes the decision. Facilitate: Leader presents the problem to the group in a meeting and, acting as facilitator, defines the problem and the boundaries within which a decision must be made. Delegate: Leader permits the group to make the decision within prescribed limits. Path-Goal Model which states that its the leaders job to assist his or her followers in attaining their goals and to provide the direction or support needed to ensure that their goals are compatible with the overall objectives of the group or organization. House identified four leadership behaviors: Directive leader: lets subordinates know whats expected of them, schedules work to be done, and gives specific guidance on how to accomplish tasks Supportive leader: is friendly and shows concern for the needs of followers Participative leader: consults with group members and uses their suggestions before making a decision Achievement-oriented leader: sets challenging goals and expects followers to perform at their highest level Path goal theory Leader-Member Exchange Theory indicates that leaders develop special relationships with trusted followers. Usefulness of Leadership Theories Concepts for Managers and Employees. Leadership may not always be important but the aspect of leadership is conceivably one of the most influential elements in organizational behavior. This is because the leaders are expected to direct the company in such a way as to maximize corporate objectives while minimizing costs. In perhaps more than any other area of organizational behavior the leadership aspect is a combination of learning theories, power, personality, performance appraisal and motivation. This is because leadership is the process whereby an individual must gain the voluntary participation of subordinates with the goal of attaining corporate objectives. Thus, a leaders personality and sense of power will influence this process. Further, motivation is a key aspect of leadership because goal will not be attained if subordinates are not properly motivated to achieve them and performance appraisal is a key element in this process. Without adequate feedback that is quantifiable, leaders will not be able to assess em ployee performance reliably or measure progress in attaining corporate objectives. So its important to have knowledge of leadership concepts and theories to both employees and managers to achieve organizational goals. 3.7. Groups A group is defined as two or more interacting and interdependent individuals who come together to achieve particular goals. Groups can either be formal or informal. Formal groups are work groups established by the organization that have designated work assignments and specific tasks. In formal groups, appropriate behaviours are established by and directed toward organizational goals. Five stage Group Development Model Forming stage: The first stage in group development characterised by much uncertainty. Storming stage: The second stage in group development characterised by intra-group conflict. Norming stage: The third stage in group development, characterised by close relationships and cohesiveness. Performing stage: The fourth stage development, when the group is fully functional. Adjourning stage: The final stage in group development for temporary groups characterised by concern with wrapping up activities rather than task performance. Group Behaviour Model Group behaviour emanates from the causes that contribute to the groups effectiveness. Usefulness of Group Theories Concepts for Managers and Employees. The group task is a whole and meaningful piece of work, with a visible outcome. According to

Sunday, August 4, 2019

Love, Death and Transformation in Ginger Snaps Essay -- Film Movie Gi

Love, Death and Transformation in Ginger Snaps On the surface, Ginger Snaps can be easily dismissed by critics as a typical B-rated teen-turned-werewolf movie. What distinguishes this movie from other horror films, however, is its subversion of the traditional perspective of its genre. The transformation in the film is suffered by Ginger Fitzgerald, a sixteen-year-old girl. This lycanthropy coincides with Ginger's first menstrual period, making the subject matter metaphorical for the often fearful transition into the sexuality and identity formation of adulthood. Moreover, the relationship between Ginger and her sister Brigitte deteriorates in such a way that is also emblematic of the human psyche's conflicts. As their paths diverge in the film, each sister is confronted with the instincts of love and death or aggression; Eros and Thanatos in Freud's terms. The focus here will be to view these salient themes in Ginger Snaps through the lens of Freudian analysis. More specifically, this paper will analyze the psychical conflict du e to complications of the instinct toward love or aggression, as represented in the metaphorical transition into adolescence and the relationship between the two sisters. The Sisters Ginger and Brigitte Fitzgerald share a close relationship that becomes challenged as the narrative progresses. Ginger, who is a year older, is the more dominant, while Brigitte takes a more subordinate role. Both girls are late bloomers, and in Freudian terms, their outlooks and relationship with one another can be seen as the result of an extension of their latency periods. The girls do not deal well with their transition into adolescence—they recognize the budding sexuality of their peers and are th... ...emale sexuality or the "castration" undertones. Female viewers, on the other hand, could be angered by the characterization of female sexuality as being something monstrous and almost inhuman. This is the kind of response, however, that can bring into a dialogue contemporary society's prevailing notions of sexuality. BIBLIOGRAPHY Class Reader, Glossary. "Freud and the Literary Imagination." Compiled by Professor Richard Gray, 2006. Freud, Sigmund. The Ego and the Id. The Freud Reader. Ed. Peter Gay. New York: W.W. Norton & Company, Inc. 1989. Freud, Sigmund. Civilization and its Discontents. The Freud Reader. Ed. Peter Gay. New York: W.W. Norton & Company, Inc. 1989. Ginger Snaps. Dir. John Fawcett. Story: Karen Walton & John Fawcett. Perf. Emily Perkins, Katharine Isabelle. Lions Gate International, 2000. Love, Death and Transformation in Ginger Snaps Essay -- Film Movie Gi Love, Death and Transformation in Ginger Snaps On the surface, Ginger Snaps can be easily dismissed by critics as a typical B-rated teen-turned-werewolf movie. What distinguishes this movie from other horror films, however, is its subversion of the traditional perspective of its genre. The transformation in the film is suffered by Ginger Fitzgerald, a sixteen-year-old girl. This lycanthropy coincides with Ginger's first menstrual period, making the subject matter metaphorical for the often fearful transition into the sexuality and identity formation of adulthood. Moreover, the relationship between Ginger and her sister Brigitte deteriorates in such a way that is also emblematic of the human psyche's conflicts. As their paths diverge in the film, each sister is confronted with the instincts of love and death or aggression; Eros and Thanatos in Freud's terms. The focus here will be to view these salient themes in Ginger Snaps through the lens of Freudian analysis. More specifically, this paper will analyze the psychical conflict du e to complications of the instinct toward love or aggression, as represented in the metaphorical transition into adolescence and the relationship between the two sisters. The Sisters Ginger and Brigitte Fitzgerald share a close relationship that becomes challenged as the narrative progresses. Ginger, who is a year older, is the more dominant, while Brigitte takes a more subordinate role. Both girls are late bloomers, and in Freudian terms, their outlooks and relationship with one another can be seen as the result of an extension of their latency periods. The girls do not deal well with their transition into adolescence—they recognize the budding sexuality of their peers and are th... ...emale sexuality or the "castration" undertones. Female viewers, on the other hand, could be angered by the characterization of female sexuality as being something monstrous and almost inhuman. This is the kind of response, however, that can bring into a dialogue contemporary society's prevailing notions of sexuality. BIBLIOGRAPHY Class Reader, Glossary. "Freud and the Literary Imagination." Compiled by Professor Richard Gray, 2006. Freud, Sigmund. The Ego and the Id. The Freud Reader. Ed. Peter Gay. New York: W.W. Norton & Company, Inc. 1989. Freud, Sigmund. Civilization and its Discontents. The Freud Reader. Ed. Peter Gay. New York: W.W. Norton & Company, Inc. 1989. Ginger Snaps. Dir. John Fawcett. Story: Karen Walton & John Fawcett. Perf. Emily Perkins, Katharine Isabelle. Lions Gate International, 2000.

Saturday, August 3, 2019

Import Cars vs. Domestic Cars :: Compare Contrast Cars Car Essays

Muscle cars have always been a big in the United States such as the Ford Mustang, Chevrolet Camaro, and Chevrolet Corvette. These cars have been some of the most popular cars for the past 35 or more years, but over the past 20 years, Japanese cars are becoming more and more popular. Many people who are into muscle cars despise these 'imports' and people who are into these imports have the same feelings toward muscle cars. These two types of car lovers have a strong dislike for each other and these cars. Many people see both muscle and import cars as just a car and don't perceive any difference between the two cars. One of the major differences between the two is the type of engines they have. Most muscle cars have a V-8 or even a V-10 with a large displacement. These engines produce a large amount of horse power and create a lot of torque at the higher RPM (Revolutions Per Minute) range, but to fit these large engines, they need large cars to put them in. On the other hand, imports have a much smaller, inline 4 engine, and because it has a smaller engine, it can fit into a smaller car. To make comparing easier, a 2004 Ford SVT (Special Vehicle Teams) Mustang Cobra and a 2000 Acura Integra Type R will be used as the comparison. The engine in the Mustang is a 4.601 liter, 280.8 cubic inch V-8 engine with 32 valves DOHC (Dual Over Head Cams), sequential electronic fuel injection, and an Eaton Generation IV roots-type supercharger, with a TTC T-56 6 speed Manual creating 390 break horse power at 6000 RPM and 389 foot pounds of torque at 3500 RPM. It has a 0-60 mph time of 4.5 seconds, a quarter mile time of 12.6 seconds at 112 mph, and has a limited top speed of 155 mph. The Integra has a B18C5, 1.797 liter, 110 cubic inch, 4 cylinders, 16 valves DOHC VTEC engine. It creates 195 horse power at 8000 RPM and 130 foot pounds of torque at 7000 RPM. It has a 0-60 mph time of 6.5 seconds, a quarter mile time of 14.7 seconds, and has a limited top speed of 135 mph. Even though the Integra is slower than the Mustang, the Integra engine has something the Mustang engine does not have, and that is a VTEC.

Friday, August 2, 2019

Chicken Run

What are the roles of professional accountants in relation to their compliance to the 3yLaws of the Malaysian Institute of Accountants as in this case? Integrity Integrity means that the auditor must always carry out their auditing duties and responsibilities with the highest level and sense of integrity. Their work must be performed with diligence, responsibility, and complete sincere truthfulness. The auditor should not involve themselves in any illegal activities that can bring down their reputation.In this case, professional accountants should always check the inancial statement of the company so that the Information In the financial statement has fairly presented. Objectivity Objectivity means that an auditor must be independent in appearance and in fact, and also to be unbiased and Impartial. For an auditor to be Independent, they should not have any financial nor managerial relationship with anyone or anything that has to do with the company being audited. In this case, the pr ofessional accountants have to be objectivity In evaluating the going concern Issue.They have to Investigate he relationship between Encik Selamat and Encik Azrnan. They should ask Encik Selamatto proceed to the legal suits against Cold Gold Sdn. Bhd. Professional competence and due care Competence and due care means that avoid from conflicts of interest. A conflict of interest may exist when there Is a significant relationship with a person, entity, product or services that could be viewed as impairing the members' objectives. Professional member should understand well about the business environment of EPM so that they can make sure that the company Is free from conflicts of Interest. Chicken Run What are the roles of professional accountants in relation to their compliance to the 3yLaws of the Malaysian Institute of Accountants as in this case? Integrity Integrity means that the auditor must always carry out their auditing duties and responsibilities with the highest level and sense of integrity. Their work must be performed with diligence, responsibility, and complete sincere truthfulness. The auditor should not involve themselves in any illegal activities that can bring down their reputation.In this case, professional accountants should always check the inancial statement of the company so that the Information In the financial statement has fairly presented. Objectivity Objectivity means that an auditor must be independent in appearance and in fact, and also to be unbiased and Impartial. For an auditor to be Independent, they should not have any financial nor managerial relationship with anyone or anything that has to do with the company being audited. In this case, the pr ofessional accountants have to be objectivity In evaluating the going concern Issue.They have to Investigate he relationship between Encik Selamat and Encik Azrnan. They should ask Encik Selamatto proceed to the legal suits against Cold Gold Sdn. Bhd. Professional competence and due care Competence and due care means that avoid from conflicts of interest. A conflict of interest may exist when there Is a significant relationship with a person, entity, product or services that could be viewed as impairing the members' objectives. Professional member should understand well about the business environment of EPM so that they can make sure that the company Is free from conflicts of Interest. Chicken Run 1. INTRODUCTION 1. 1 Case Background This case is about the Small medium enterprises, Excel Poultry & Meat Sdn Bhd (EPM) that face management, production, financial and internal control problems. Besides that, In this case also show conflict of interest between General Manager of EPM, En Selamat with the main debtors. The lack of internal control causes bad financial performance since 2008. Other than that, this case also shows the external factors for the production process that cause â€Å"chicken run† crisis.Our responsibility is to give the solutions to EPM for face their problems. SMEs is the most important for Malaysian economic growth, so for that purpose we need make sure our SMEs had the excellent management in their financial and internal control. 2. Company Background Excel Poultry & Meat Sdn Bhd (EPM) was establish in 1998 as Small and medium sized enterprise (SME). Their Core business is chicken farming and supplying to various outlets in Malaysia such as hypermar kets and restaurants. Currently, they have more than 200 employees.EPM aso knowed as Top 5 chicken supplier in mid-tier producers in the country. 3. Definition of SMEs. Malaysia adopted a common definition of SMEs to facilitate identification of SMEs in the various sectors and subsectors. This has facilitated the Government to formulate effective development policies, support programmers’ as well as provision of technical and financial assistance. An enterprise is considered an SME in each of the respective sectors based on the Annual Sales Turnover or Number of Full- Time Employees.SMEs were divided into two categories. First category is manufacturing, manufacturing-related services, and agro-based industries. Small and medium enterprises in this industries have full-time employees not exceeding 150 OR with annual sales turnover not exceeding RM 25 million. Second category is services, primary agriculture, and information & communication technology (ICT) sectors. Small and m edium enterprise in this sectors have full-time employees not exceeding 50 OR with annual sales turnover not exceeding RM 5 million (SMEs. Corp, 2012).Table 1: Definition of SMEs |Type/ Size |Micro-enterprises |Small enterprise |Medium enterprise | |Manufacturing, |Sale turnover of less than RM |Sales turnover between RM 250,000 and|Sales turnover between RM 10 million | |Manufacturing- |250,000 OR full time employees |less than RM 10 Million OR full time |and RM 25 million OR full time | |Related Services and |less than 5 |employees between 5 and 50 |employees between 51 and 150. |Agro-based industries | | | | |Services, Primary |Sales turnover of less than RM |Sales turnover between RM 200,000 and|Sales turnover between RM 1 million and| |Agriculture and |200,000 OR full time employees |less than RM 1 million OR full time |RM 5 million OR full time employees | |Information & Communication |less than 5 |employees between 5 and 19. |between 20 and 25. |Technology (ICT) | | | | (Sour ces: SME Corp. Malaysia) Table 1 above shows the summary of defining Malaysian SMEs. 2. 0 ISSUES AND PROBLEMS There are many problems that can be detected in Excel Poultry & Meat Sdn Bhd (EPM). The main issue is a lack of internal control. There is no segregation of duties among EPM staff. This situation can be seen when Munir, the former staff at the finance department, collects the payment from client but he does not disclosed the payment receipt to the account department.Next, the issue is conflict of interest. The situation can be seen on the company’s General Manager, Encik Selamat has close relationship with one of the executive directors of Cold Gold Sdn. Bhd. , Encik Azman. This relationship has enabled Cold Gold to extend its credit limit with authorization from Encik Selamat and not the Credit Controller (Ms. Choy). Encik Selamat also has personal interest in the deal with Cold Gold Sdn. Bhd. The deal was if Encik Selamat extended the credit limit of Cold Gold Sdn. Bhd. , he will personally benefit from the deal.Encik Selamat did not disclose this matter to the Board. Besides that, the issue is the increasing of production cost. Since 2008, the company has been facing the problem of increased chicken feed cost which has risen from RM54. 50 to RM88; the increase is more than 50%. The increase in feeding cost has ultimately increased the company’s production cost to about 56. 5% the increase of feeding cost has affected the whole industry. Thus, Federation of Livestock Farmers’ Associations of Malaysia (FLFAM) has called for higher chicken prices in order to protect producer’s earnings in the face of feed cost hike.However, members of the FLFAM had seen a drop in demand of the chicken. On top of that, the event of the feed cost hike discovered that the company has systematically low operating cash. In the situation, the company resorted to borrow short-term loans from the bank in order to meet operating obligations. This in turn increased its financial obligations in terms of interest payments plus principal. Then, there is also issue on the shortage of chicken supply in market. Since the feed cost hike, the company has cut down the production of chicken in market.While at the same time, the demand of chicken from hypermarket, flea market and individual become high. The ceiling price that control by government also contributed to this problem. Another problem discovered is that in EPM’s books, a retailer, Mr. Siva’s account had outstanding balance. This was contrast with the books of Mr. Siva, where he claimed to have paid all outstanding balance and the cash payments had been made to Encik Munir. This can show that the company has lack of management on account receivables.Last but not least, Encik Selamat has influence in the company make the small and medium enterprise look alike a sole proprietor to him. Every decision making by Encik Selamat is totally agree by the other staff. The le adership style of Encik Selamat also need to consideration in the company operation. FINANCIAL RATIO ANALYSIS | |2006 |2007 |2008 | |Current ratio |0. 85 |0. 59 |0. 4 | |Net profit margin |4. 02% |(0. 35)% |(1. 05)% | |Return on asset |14% |(1. 07)% |(2. 76)% | GRAPH [pic] [pic] Based on the graph above, the company faced a decreased in net profit within three years of its operation in year 2006 to 2008. The decrease of net profit is mainly because of the feeding cost hike and also undiscovered irregularities in the accounts.The company also faced a decreased in return on asset within three years of its operation in year 2006 to 2008. The decreased of asset is probably because of the bottom line of the company is also decreased due to the feeding cost hike. 3. 0 SOLUTIONS AND RECOMMENDATIONS Internal control system Internal control is main problem for this company. It plays an important role in preventing and detecting fraud of the organizations. For example this company has no segr egation of duties that important for the company to observe and see the flow of the company functions such as En.Munir (finance department) collects the payment from client and does not disclosure the receipt to accounting department. When these functions not be divided, a detailed supervisory review of related activities is required as a compensating control activity. Segregation of duties is a deterrent to fraud because it requires collusion with another person to perpetrate a fraudulent. So the company must have segregation of duties to reduce the critical problem of internal control. Such as, the approval function, the accounting or conciliating function, and the asset custody function should be separated among employees.Excel Poultry& Meat Sdn Bhd (EPM) is one of the SME’s company and need to follow all the rules and regulation internal control for SME’s. Encik Selamat as a general manager need to emphasize the nature and importance of the internal control, organi ze and lead all staff to set up a whole, appropriate internal control system to make middle managers and ordinary employees see the importance of the internal control to enterprise develop and job descriptions respectively. At the same time, managers should teach others a good example for all staff and establish a scientific evaluation system to supervise the implementation of the internal control.Besides that, SME’s internal control also need the company to have internal environment that refers to the basis of the internal control and when internal environment improve it can reduce the establishment of the inherent limitations of internal controls effectively, and improve the efficiency of internal control. According to the relevant laws and regulations, SMEs should establish a reasonable internal structure and give full play to the strength of the collective power to avoid excessive concentration of rights. Furthermore, the company also need to monitoring and reviewing the employees.It is the one of the internal control system that reviewed by management. By performing a periodic assessment, management assures that internal control activities have not become obsolete or lost due to turnover or other factors. They should also be enhanced to remain sufficient for the current state of risks. The availability of information and a clear and evident plan for communicating responsibilities and expectations is paramount to a good internal control system. At last, the company must control the environment to be a good internal control.A sound control environment is created by management through communication, attitude and example. This includes a focus on integrity, a commitment to investigating discrepancies, diligence in designing systems and assigning responsibilities. When the company follows all the framework of good internal control, the company can become better and can be successful in the future later. Management information system This company also la ck of focus on the important considerations for proper running of business operations. It is because the general manager cannot proper running the business operations.The company must have a mission and vision to be successful in the future. If company does not use the mission and vision, the company cannot run properly and become chaotic. So the solution is to use management information system that designed to help the organization accomplish specific goals or objective. Management information system  (MIS) provides information to the organizations to manage themselves efficiently and effectively. Besides that, management information system are typically computer systems used for managing three components that are technology, people individuals, groups or organizations) and data (information for decision making). Furthermore, the management information system uses to analyze the operational activities in the company to become more effective and efficient. Lastly, when the Excel P oultry & Meat Sdn. Bhd uses the management information system, it can be better and more efficient to the company to manage and running their business properly and can achieve goal, mission and the vision successfully. Negotiate with suppliersTo solve the higher costs of chicken feeds in Excel Poultry & Meat Sdn Bhd, the company may try to negotiate with their suppliers in considering the price reductions or offering some cheaper alternatives. If the suppliers are unable to do so, the company has to explore the other suppliers who are able to provide a reasonable price. By continuously watching the sources from a few of suppliers, it may be effective way to keep the costs lower due to competition. Moreover, some government agencies and private sectors could play an important role in assisting SMEs to solve the problems which they are facing.For example, the company may obtain some advisory services and consultancy from the Malaysian Agricultural Research and Development Institute (M ARDI) in order to get some ideas on the chicken feeds problem. They may ask for the new alternatives to replace the old chicken feeds which are higher in costs. The SMEs like Excel Poultry & Meat Sdn Bhd also may apply the financial tools to help them in cost management such as breakeven point, budgeting and cost analysis. For example, if the company uses budgeting, it will able to prepare a forecast of revenues and expenses, so that it may perform better in the financial aspect.It also enables to find out the cost constraints on its operation. The company must gain the raw materials at the possible lowest price and use them as effectively as possible while maintaining the quality of output. Marketing mix Besides that, Excel Poultry & Meat Sdn Bhd also faces the pricing problem. When a company is in a highly competitive industry, it must be able to provide high quality products at low cost. If they do not, they may be perished. In order to compete with other companies in the similar industry, the marketing mix is always crucial which it encompasses price, product, promotion and place.The SMEs like Excel Poultry & Meat Sdn Bhd needs to improve their marketing strategy on promoting their products in terms of branding, packaging and promotion to increase their revenue. With the greater turnover, the company may get the fund to improve the growth of their business. Furthermore, it may consult the SIRIM Berhad and it may help them in standardization and certification of their products according to their point of views. With the government support, it may satisfy the needs of consumers on the quality of their products.If the products have been recognized by the government, the consumers will be more reliable on them and the price may be marked up to overcome the problem of increase in cost of chicken feeds. The company also enables to explore the other potential markets in the foreign countries. As the demand in local country may not be satisfied, the company may ch oose other foreign markets which they have higher demands on the chicken supplies. Code of ethics The solution for the conflict of interest between Encik Selamat and Encik Azman is establishes the five fundamental principles according to the code of ethics.Encik Selamat should follow the code of ethics of the five fundamental principles such as integrity, objectivity, competence and due care, confidentiality and professional behavior. Some of the fundamental principles can be applied by Encik Selamat as the guidance to comply with the ethical behavior. For example, Encik Selamat should apply the integrity principle in which Encik Selamat should be honest in all professional and business relationship between his and the customers. In this case, Encik Selamat should be honest in the business although Encik Azman is his best friend.Besides that, Encik Selamat should comply with the principle of objectivity in which Encik Selamat should not allow conflict of interest to override profess ional or business judgments. In terms of professional competence and due care, Encik Selamat should maintain professionalism which cannot allow customers supplied without concerning the outstanding balances. Last but not least, Encik Selamat should apply the professional behavior which should comply with the relevant laws and regulations. Effective cash collections processThe solution for the poor collection of debtors’ outstanding leads to cash flow problems is designed an effective cash collection process which shown as below. [pic] Excel Poultry & Meat Sdn. Bhd. (EPM) should design the effective cash collection process to avoid the cash collection problems. The effective cash collection process is when the customers paid the payments to the company, the payment should passed to the accounting departments to verify the payments and the accounting department will send the cash receipts back to the customers.Besides that, the accounting departments in the company will put the deposits in the Bank after received the payments from the customers. Then, the Bank will send the statement of deposit back to the accounting department of the company. In this case, the weakness in the cash collection problems leads to the cash flow problems. For example, the net profit of the company is decreased from year 2006 to 2008. This means the company is facing the cash flow problems which can show by the financial performance of the company which is getting worst compare with previous year.SWOT Matrix |Strengths |Weakness | |One of the top chicken suppliers |Poor in internal control | |Has qualified accountant (En. Kassim) |Financial problems | |Good in development of marketing plan |Lack of leadership | | Lack of control in making decision | | |Imbalance of cash flow | |Opportunities |Threats | |Government support |Potential chicken disease | |Strong chicken consumption in domestic market |Government policies (ceiling price) | | |Increase in cost of raw materials | 4. 0 CONCLUSION As a conclusion, those have several main problems that cause the financial problem in EPM. Those problems are arise because lack of control in management and production within the company.In the business, those who have relationships between several factors will affect the financial performances. Economics, production and management are the factors that cause the financial crisis in EPM. The relationships are show bellow: 1. 2. EPM need to make sure their internal control is in the good position to make sure their cash flow can be controlled to run the business. The integrated systematic management on financial, internal control and production will give the EPM a better financial position in the future. ———————– Increase of Production cost Decrease of demand Decrease of sales Decrease of company profit Lack of internal control Increase the possibility fraud Bad financial performances

Thursday, August 1, 2019

Anne Hutchinson and Puritan Leadership

Anne Hutchinson and Puritan Leadership Anne Hutchinson was a strong willed and intelligent woman that lived in 1637 in the Massachusetts Bay colony. She opposed both John Winthrop, governor of the colony, as well as the Puritan church leaders who had a different set of beliefs from her, and made up the court of elected officials that assisted the governor. She was banished from the colony in 1638 on charges of blasphemy, because she claimed to have direct and divine inspiration from the Holy Spirit, in a Puritan community it was thought that only preachers and other church leaders could see God, this idea was known as the covenant of works.Anne Hutchinson was a believer in the covenant of grace where God could show himself to anyone at anytime. Anne Hutchinson had a bold personality, many problems with Puritan leadership and their beliefs, and was banished from the colony on charges of blasphemy in a controversial trial. Anne Hutchinson was a very confident and bold woman, and unlike many other women in colonial lifestyle she spoke her mind. Her intellect was very strong, and she outwitted Governor Winthrop and the jury of her trial for many days.She believed very heavily that men and women were equal in the eyes of God, and thought that the covenant of works being preached by the Puritan preachers was incorrect. Anne Hutchinson was an excellent speaker, which was demonstrated in her court trial where she bashed most of the charges against her with her high intellect. Hutchinson also led discussions on the sermons from the Puritan preachers with other women after church using her interpretation of what God was really trying to say.Anne Hutchinson was a strong believer in predestination an, idea developed by John Calvin. Predestination is the belief that God has already chosen those few people for salvation. In her interpretation Anne Hutchinson thought that actions did not matter towards salvation because God had already made his choice, this theory is also kno wn as the covenant of grace. She opposed the Puritan Ministers who for the most part thought and preached that if you do and achieve certain things then God will save you, ideas from the covenant of works.That is why she held discussions on sermons for her followers, after she received divine inspiration from God, because she felt that Puritan preachers were not interpreting God’s word correctly. After openly and publicly disagreeing with the teachings of the Puritan preachers and holding her discussions about their sermons Anne Hutchinson was taken into court by Governor John Winthrop on counts of disturbing the peace and slandering the ministry. After a long and back and forth trial Anne Hutchinson was charged with blasphemy and sentenced to banishment from the colony.The trial was controversial because she really had not done anything illegal, but because of the notion that women should be submissive to men in the colonies, and her defying the church were strongly frowned open especially by men. It was also a male dominated society, so Anne Hutchinson did not ever really have a chance for a totally unbiased trial. Such as the one Roger Williams received, he was tried for some of the same things Hutchinson was tried for, but because of his gender probably received more of a fair trial because of his gender.Williams was not banished from his colony, where Hutchinson was banished from the Massachusetts Bay colony on the charges of blasphemy. She was convicted of this because in the beliefs by the Puritan preachers only preachers and other church leaders could receive any type of divine inspiration, so being a woman it was impossible for her to receive any divine inspiration. Anne Hutchinson was still very important though as she helped found the colony of Rhode Island with her beliefs.She was a very strong confident woman taking care of her 15 kids in the Rhode Island wilderness. And even though she did not receive a totally fair trial, because in that time period it was frowned upon for anyone to speak out against the church especially a woman she had a lasting impact on the way men thought about the intelligence of women. Anne Hutchinson was a woman who had a bold personality and although being a Puritan herself believed that Puritan preachers were wrong, and was eventually banished to Rhode Island for it.