The Benefits of Healthy Eating Essay Example for Free

The Benefits of Healthy Eating Essay Food is the key to life. We need food for the basics of everyday life to pump blood, move our body, and think thoughts. We can eat to live well, live longer, and extend the quality of life. Eating is one of life’s greatest pleasures. It is also a powerful way to enhance or impair your health. Most of us are aware that food choices are important to health; very few people truly realize that foods can promote health. Western medicine is so focused on treating disease that prevention is often ignored. Part of disease prevention is making sure you are eating foods that are healthy and nutrient dense. To function to the best of our body’s ability it requires balance and harmony. The best place to start is with healthy eating. The benefits of healthy eating are exceptional and there are many far- reaching health advantages and gains that cannot be overlooked. Healthy eating practices are important in shaping lifelong behaviors, as well as affecting ones’ health and wellness. Harvard School of Public Health challenges us all to follow a healthy foods diet to see how it can make a positive impact on your health. Vegetables and fruits are clearly an important part of a good diet. Most everyone can benefit from eating ore of them, but variety is as important as quantity. No single fruit or vegetable provides all the nutrients you need to be healthy. The key lies in the variety of different vegetables, fruits, whole grains, and lean proteins that you eat daily(Vegetables And Fruits: Get Plenty Everyday,  ). Everyone from a small child to a mature adult requires a healthy eating habit to be physically in peak form. The food you eat can influence how you feel and how you look they can affect your health. The health benefits associated with healthy eating include maintain a healthy body weight, lower blood pressure, ower cholesterol, healthy blood sugar levels, and a decreased risk of developing heart disease, diabetes, and cancer. These health benefits will also allow you to have more energy, think more clearly, and have an improved quality of life. Your body runs on fuel in the form of food, and if the fuel you put in your body is not high grade, you should not expect your body to give you peak performance. To keep your body running to the best of its ability, it is up to you to feed it healthy foods (Covelli, 2011). As noted in the book Eating Well For Optimum Health Weil, 2000, p5), â€Å" healthy eating is the cornerstone of a healthy lifestyle. † Hippocrates advised people to â€Å"let food be your medicine and medicine be your food. † Healthy eating is not just about extendin g life but about extending the quality of life. It is probably the easiest and most important way in which you can keep active and shield yourself from the many diseases that have become more common, as we grow older. By eating healthy you will boost your energy levels, improve your bodily functions, help to improve your immune system, get better sleep, and even have more radiant skin. Who does not want to feel more energetic and lively? You will be able to manage more tasks and more importantly, you will live life to the fullest. I do not know about you but having radiant skin sounds wonderful, instead of having gross cellulite. What you put on your plate, day after day, will play a major role, along with your genes, in determining whether you will live a long healthy life or succumb to a heart attack, a stroke, type 2 diabetes, or cancer. If you look closely at all diseases, one thing pops out at you; they are all reversible. In addition to supplying the basic needs of the body for calories and utrition, a healthy diet should also reduce risks of disease and fortify the body’s defenses and intrinsic mechanisms of healing. Even small changes in your eating habits can make a big difference in your body and the way you feel. A healthy diet leads to a better performance of the body and mind. What you put into your body not only affects your physical well being, but also can impact your psychological well-being. Foods influence mood and contribute to both positive and negative feelings. Therefore, making healthy good choices can contribute to a variety of improvements to your mental and sychological well-being. Eating a healthy, well balanced diet has been shown to impact a number of mental health conditions positively. It can help reduce the negative symptoms of attention deficit hyperactivity disorder, reduce depression symptoms, reduce anxiety, and reduce chances of bi polar episodes. The typical â€Å"Western† diet that is high in sugar, processed foods, and alcohol tends to aggravate these disorders. According to Andrew Weil, MD (2012), many studies link specific nutrient deficiencies to suboptimal brain function and mental / emotional health. The most important by far is the lack of omega-3 fatty cids. These special fats are critically important for mental health. The body needs regular daily intake of adequate amounts of both EPA and DHA, two long chain omega-3 fats. Low levels of DHA might increase the chances of developing dementia. The lack of vital nutrients in our diet can be responsible for exacerbating the symptoms of some pre existing mental health conditions. Keeping your brain sharp and functioning at its best can make you feel better about your abilities as you age and will help you remain active, which can also help reduce your chances of experiencing depression. Following a healthy ating regime leads to engaging in a lifestyle that is fulfi lling, beneficial, and might possibly offset the desire to change any other harmful habits. Our bodies and our minds are connected. Stress can take a toll on our physical health. By understanding that unhealthy eating causes more stress on our bodies and how that impacts our health, we can begin to take steps to laying the foundation for complete health by changing our eating from unhealthy to healthy. It is important to know how eating healthy and unhealthy foods affects your body. The brain is one of the most important organs in the body to keep well ed, and a healthful diet is essential to keep it running at full capacity. Your brain cells require twice as much chemical energy from your diet as any other cell in your body. When you are eating unhealthy it hinders brain function and causes reduced self-esteem, stress, foggy thinking, mood swings, and confusion. If you are not eating nutrient rich foods most of the time, your brain cannot produce substances required to maintain a healthy mood. The foods you eat can have an immediate impact on your mood. Certain foods trigger neurotransmitters in the brain that can reduce stress and promote calmness. Eating foods high in vitamin D, serotonin, folate, B3, and B12 are excellent for your emotional well being. When you are feeling emotionally well you are also able to handle stress in a positive manner. Choosing foods healthy and nutritious can give you a sense of control and allow you to feel proud of yourself. These increases in positive feelings for yourself and improvements in your appearance can result in your overall self esteem. The foods you eat now can result in good or bad health in the future. As Dr. Gillian McKeith (2006), has said many times in her book and on her television show â€Å"You Are What You Eat†. Healthy eating simply means having foods that aid in the growth of the body, improve many functions, provide protection from diseases, and help in building a strong immune system. To eat healthy is much easier than you think. Taking small simple steps that together add up to a huge leap forward in your health. Diet has a special significance among lifestyle factors in that people have total control over it. Being able to function better is something that everyone wants to see happen in their bodies. You are only as healthy as the natural world in which you live. The gains from ealthy eating are tremendous and more than worth it. So go ahead follow a diet full of healthy foods and see how it can make a positive impact on your health and life. References Covelli, G. (2011). How Eating Healthy amp; Unhealthy Foods Affect Your Body. Retrieved from http://www. livestrong. com/article/41294-eating-unhealthy-foods-affects/ McKeith, Dr. G. (2006). You Are What You Eat Vegetables and Fruits: Get Plenty Everyday. (). Retrieved from http://www. hsph. harvard. edu/nutritionsource/vegetables-full-story/#bottom_line Weil, MD, A. (2000). Eating Well For Optimum Health Weil, MD, A. (2012). Spontaneous Happiness

leadership and management :: essays research papers

The Functions of management Henri Fayol – first person to come up with a list of functions or elements of management †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Planning – setting objectives and also strategies, policies, programmes and procedures for achieving them. †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Organising – managers set tasks which need to be preformed if the business wants to achieve its objectives. †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Commanding – this involves giving instructions to subordinates to carry out tasks. The manager has the authority to make decisions. †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Co-ordinating – this is the bringing together of the activities of people within the business. †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Controlling – managers measure and correct the activities of individuals and groups, to make sure that their performance fits in with plans. The management process Peter Drucker – grouped the operations of management into five categories †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Setting objectives for the organisation †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Job measurement – assessing whether the business has met its objectives †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Organising the work †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Motivating employees †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Developing people – the management should bring out the best in people Four styles of management Autocratic – orders come form the top, and no leeway is allowed Democratic – less centralised, give space for initiative Laissez faire – arises from over worked or lazy management, staff is left to their own devices Paternalistic – decision making is still centralised but a noticeable attention and care for staff McGregor’s Theory X & Y Douglas McGregor undertook a survey of managers in the USA and identified two styles of management, which he called Theory X and Theory Y. Theory X managers tend to distrust their subordinates; they believe employees do not enjoy their work and that need to be controlled. Theory X is about the views managers have on their workforce. Theory Y managers believe that employees do enjoy their work and they want to contribute ideas and effort. Theory Y manager is more likely to involve employees in decisions Why do leader adopt different styles? Fiedler – argued that ‘it is easier to change someone’s role or power, or to modify the job he has to do, than to change his leadership style’. He found that it is difficult for people to change their leadership styles – an autocrat will always lead in n autocratic style. Fiedler suggested that a business should attempt what he called leadership match – to find a leader to fit the situation. Leader can either be task orientated or relationship orientated Hersey and Blanchard – argued that a leader’s strategy should not only take account of the situation, but also the maturity of those who are led. A leader will have task behaviour or relationship behaviour.

Safe as houses?

Hey kids, I'm Gavin and I want to talk to you today about safety around the house. How many of you here have younger brothers or sisters? [Response] Over half of you, that's quite a lot. I'll bet they get quite annoying sometimes, don't they? I wouldn't know because I am the younger brother. Even though they do get quite annoying sometimes, I'm sure that deep down inside, you really do love your younger brothers and sisters, and that you would never want anything bad happening to them. This is why it is important to keep them save and out of trouble. How many of you here don't have a helper? [Response] Well, that's a large number of you. I bet every time your parents are out, you have to look after your baby brother or sister right? It's pretty hard sometimes isn't it? Well here are a few suggestions which might make it easier for you. Firstly, never let your brother or sister near the kitchen on their own. Stay away from the kitchen unless you are getting snacks to eat and drinks. The kitchen is a dangerous, unsafe and bad place to play. Your brother or sister could easily burn, scald or hurt themselves with hot or boiling water, clothes irons or hot oven doors. There are some yucky chemicals kept in the kitchen which aren't very healthy for you if you drink or inhale it. Don't forget there's also a chance your baby sibling could slip and fall over. The kitchen is out of bounds. If your younger sibling needs to go to the toilet or take a bath, make sure that you go and help them. It is very important, and it will make you look more grown-up too, doing important things around the house. When they are taking a bath, make sure the water is not too hot or they could get hurt ands scalded. Also, be sure to hold them up because it is very easy for them to drown, so don't play around during bath-time. Finally, never ever let your baby brother or sister go peeking down the toilet incase they fall in. It would be unsafe, unhygienic and very yucky. Moving away from the toilet issues, the next thing you have to be careful of are the doors. Slamming doors in your brother or sister's face is a big no-no. Their fingers could get caught and it would be extremely painful. If any of you have a staircase in the house, you will probably know how dangerous they are, especially for kids under two. The best thing to avoid accidents to keep them away from the stairs and remove any toys or objects blocking the stairs. If not, you or your little brother or sister could turn into Humpty Dumpty and break into many pieces Talking about taking big falls, it is also a good idea to close any low windows your sibling could climb out of, or remove anything they could climb on to in order to get to the opening. Did you know that the biggest cause of accidents in homes are from playing with matches? If you have ever tried it and thought it cool, take some advice from the big kids, it's not cool. You could easily kill yourself and your little baby brother or sister, so remember, keep tem away from those matches and remember the words of Smokey Bear; â€Å"Only YOU can stop [house hold] fires!† Don't forget to keep them away from the medicine cabinet, and remind them often that it ISN'T candy. Finally, if you are playing outside the house, keep those little kids away from the garage or tool shed, which have a lot of dangerous tools and chemicals. (P.T.O.) Now you can go and tell your friends how cool you are and your parents how grown up you are because you know how to look after your baby brother or sister, and yourself.

Election Riding Canadian Political Glossary

In Canada, a riding is an electoral district. It is a place or geographical area that is represented in the House of Commons by a member of parliament, or in provincial and territory elections an area represented by a member of the provincial or territory legislative assembly. The federal ridings and provincial ridings may have similar names, but they usually have different boundaries. The names are usually geographic names that identify the area or names of historical personages or a mix of both. Provinces have different numbers of federal electoral districts while territories have only a single district. The word riding comes from an Old English word that meant one-third of a county. It is no longer an official term but it is in general use when referring to Canadian electoral districts. Also  Known As: electoral district; constituency,  circonscription, comtà © (county). Canadian Federal Electoral Districts Each federal riding returns one Member of Parliament (MP) to the Canadian House of Commons. All of the ridings are single-member districts. The local organizations of political parties are known as riding associations, although the legal term is electoral district association.  Ã‚  The federal electoral districts are designated by a name and a five-digit district code.   Provincial or Territorial Electoral Districts Each provincial or territorial electoral district returns one representative to the provincial or territorial legislature. The title depends on the province or territory. In general, the boundaries for the district are different from those of the federal electoral district in the same area. Changes to Federal Electoral Districts: Ridings Ridings were first established by the British North America Act in 1867. At that time, there were 181 ridings in four provinces. They are periodically reallocated based on population, often after the results of the census. Originally, they were the same as the counties used for local government. But as the population grew and changed, some counties had enough population to be divided into two or more electoral districts, while rural population may have shrunk and riding needed to encompass parts of more than one county to contain enough voters.​ The number of ridings was increased to 338 from 308 by the 2013 Representation Order, which took effect for the federal elections in 2015.  They were revised based on the 2011 Census population numbers, with seat counts rising in four provinces. Western Canada and the Greater Toronto area gained the most population and the newest ridings. Ontario gained 15, British Columbia and Alberta gained six each, and Quebec gained three. Within a province, the boundaries of the ridings also shift each time they are reallocated. In the 2013 revision, only 44 had the same boundaries as they had before. This shift is done to reallocate representation based on where the most population was located. It is possible that the boundary changes could affect the outcome of elections. An independent commission in each province redraws the boundary lines, with some input from the public. Name changes are done through legislation.

Straight vs. Strait How to Choose the Right Word

The words straight and strait  are  homophones: They sound alike but have different meanings. As an adjective, straight has several meanings, including level, upright, not bent, extending in the same direction, accurate, and honest. As an adverb, straight means directly or in a straight line. The noun strait usually refers to a narrow waterway. The plural form, straits, means difficulty or distress. The confusion between strait and straight is about five centuries old, notes William Safire in Coming to Terms. Strait is from the Latin stringere, to bind; straight is from the Middle English strecchen, to stretch. How to Use Straight In the most-often-used sense, straight means extending in the same direction without curving when used as an adjective, and it means directly when used as an adverb. A sentence with straight as an adjective is, The line he drew was perfectly straight or He drew a straight line. When used as an adverb, a part of speech that modifies a verb, an adjective, or another adverb, a sentence using straight might read: He ran straight to her room. In this example, straight modifies the verb ran. How to Use Strait Strait  is almost always a noun. It means  a narrow channel joining two larger bodies of water. A classic example of the use of the word strait would be the Strait of Gibraltar. This strait, situated between Gibraltar and Peninsular Spain, connects two bodies of water, the Atlantic Ocean and the Mediterranean Sea. Examples The most common use of the word straight is describing something that is not crooked, or its opposite, as in Bens nose wasnt quite straight, and there was also something a little lopsided about his mouth. Other examples use the term meaning directly, as in: After the test, he went straight home.Dont turn left or right; just drive straight down the road until you get to the coffee shop. Strait, by contrast, is most often used to describe a channel connecting two bodies of water. For this use, you might say: Taking a steam launch, we crossed the strait at an early hour to catch the express train to our destination. Strait can also refer to being in a dire predicament, as in: I could never ask a relative for money unless I were in hopeless straits. How to Remember the Difference Remember that strait means narrow, confined, or constrained. And the word strait has fewer letters than straight, so it is more confined. Straight, by contrast, has a wider meaning; that is, it can mean many more things than strait. So, straight needs more letters than strait to contain all those meanings. Idiom Alerts There are several idiomatic uses for straight and strait to keep in mind: Keeping a straight face: The expression to keep a straight face means to maintain a blank or serious expression, especially when trying not to laugh, as in: He tried to keep a straight face, but he couldnt help laughing at the comedians jokes. Straight talk: The expression straight talk refers to speech that is plain, direct, and honest. For example, you might say, Tell me the truth; be straight with me. Setting the record straight: The expression set the record straight means to correct a misunderstanding or offer an accurate version of events that have been incorrectly reported. An example would be, He called on the newspaper to run a correction to set the record straight after it ran the error-plagued article. Straitlaced vs. straightlaced:  Straightlaced is a variant of straitlaced, which can be used to describe someone who is strict or severe in behavior or moral views or to express the notion of confinement, as in a corset. Straitjacket vs. Straightjacket Use straitjacket when you are referring to a cover or overgarment made of strong material (such as canvas) used to bind the body, particularly the arms, in restraining a violent prisoner or patient, or just to mean something that restricts or confines like a straitjacket. Merriam-Webster does give straightjacket as an alternative spelling, but it is not the preferred spelling. Use straitjacket instead. You can remember the term by recalling that a straitjacket confines or restrains; thus the word is narrower and contains fewer letters than straightjacket. The term also has a couple of variants, such as straitjacketed, generally meaning someone who is confined or restricted in some way, and straitjacketing, a verb referring to the process of confining or restricting someone. Sources â€Å"Straight vs. Strait: A Dire Situation.†Ã‚  Merriam-Webster, Merriam-Webster.â€Å"Strait vs. Straight.†Ã‚  Grammarist.â€Å"Strait vs. Straight: Whats the Difference?†Ã‚  Writing Explained, 27 June 2018.â€Å"Straitjacket.†Ã‚  Merriam-Webster, Merriam-Webster.Straightlaced. Merriam-Webster, Merriam-Webster.

Disadvantages of Online Shopping - 614 Words

Even though online shopping is more convenient, in store shopping provides a better experience because of the quality customer care you receive and your ability to leave with your purchase. People shop online because of convenience. Without taking into account the hardships they might have to deal with once there purchase has been made. Convenience is a plus, but only if there are no hiccups along the way, possibly disheartening you the buyer from wanting to make a purchase at that retailers site again. In store department stores have a better reputation when it comes to customer service, to the quality of merchandise and the overall shopping experience. Do not settle to shop online based on â€Å"special offers† or â€Å"web only† deals. OK, we all have been lured to a site due to a special advertised sales deal at one time or another. Only to find the deal is not a deal at all because when shipping and tax is figured in, there really is no savings. Online shopping kills the age old mystique of the salesperson’s swagger. A professional salesperson is trained to be mindful of your needs and have the intuition to recommend the right product based on listening to what those needs are during the sale process. Having an individual on hand to help you find the right size, color, shape and style is a testament to what the in store shopping experience is all about. You want to be able to receive on the spot opinions about the pros and cons of the product you are interested in, to ensure youShow MoreRelatedAdvantages And Disadvantages Of Online Shopping1018 Words   |  5 PagesThe online shopping trend is becoming incr easingly popular. People nowadays can get everything they need online, such as clothes, books, groceries, etc. Online shopping is a new type of technology trend that people are getting addicted to because it makes people’s life easier and saves them time. Shoppers can visit web stores from the comfort of their own home and shop while they are sitting in front of their computer. Many online shoppers do not have to waste time on shopping anymore. Online shoppingRead MoreAdvantages and Disadvantages of Shopping Online1600 Words   |  7 PagesAdvantages [edit] Convenience Online stores are usually available 24 hours a day, and many consumers have Internet access both at work and at home. Other establishments such as internet cafes and schools provide access as well. A visit to a conventional retail store requires travel and must take place during business hours. In the event of a problem with the item – it is not what the consumer ordered, or it is not what they expected – consumers are concerned with the ease with which they can returnRead MoreSpeech of Online Shopping Advantages and Disadvantages1231 Words   |  5 PagesAdvantages and Disadvantages of Internet Shopping The advantages and disadvantages of Internet shopping tell us just one thing, and that is, ignore the disadvantages. The advantages are so great that you cant stop yourself from shopping online just because of a few drawbacks. Continue reading to know more about Internet shopping, its advantages and disadvantages. Ads by Google Forum The Shopping Mall Kids, Fashion, Lifestyle Products For all your modern lifestyle Needs ForumTheShoppingMallRead MoreImpact Of Online Shopping On Businesses1439 Words   |  6 Pagesthat applies in Australian workforces. The issue is the impact of online shopping and what effects it has on businesses. According to Australian Bureau of Statistics, 43% of Australians use the internet to buy products and services . This states that the internet is changing consumer shopping habits fast, and most likely, forever. As reported by the National Retail Association, 50,000 people will lose their jobs due to internet shopping . These statistics will significantly affect the work place withRead MoreOnline Shopping and High Street Shopping1465 Words   |  6 PagesNowadays, an increase in the technological revolution has happened in the world; however, the internet is the important significant revolution that has ever known so far and used by a lot of people .Shopping via the internet has become one of the most successful uses that can connect the various and companies and consumers alike. That is because of the wealth of time and effort, rather than travel to buy the specific needs of a country. It has been able to the users of the internet to choose whateverRead MoreAdvantages of Online Shopping675 Words   |  3 PagesOnline shopping, the Mecca for deal findings and savings on anything and everything a consumer could want, offers both advantages and disadvantages. All shopping has some of both, so here are the facts so you can judge whether online shopping is for you. Advantages: Save money. The biggest advantage to online shopping is the amount of money you can save with a little time and patience. Just like in-store shopping, online shopping requires that you shop around and visit more than one siteRead MoreTraditional Shopping vs Online Shopping1557 Words   |  7 Pages1. Traditional and online shopping environment In the traditional shopping, one has to leave home, either walk or take a ride to a particular location in order to buy what one wants. There are many ways of traditional shopping such like shopping at shopping center, outlet village, markets or department stores. However, online shopping has been developing at a fast rate through recent years and more and more people are moving towards this mode of shopping. The online shopping is typically done atRead MoreThe Internet : The Challenges Of The Internet797 Words   |  4 Pagesmany advantages some may include online fundraising and online job hunting but there are the disadvantages as well, such as viruses and online shopping. Despite the fact that most of this generation go to the internet for answers, the internet isnt the most convenient source to go to for solutions. Fundraising sites are a smart idea of the internet because it benefits people in need. In the article, â€Å"The Benefits Of Online Fundraising,† Joe Baker said â€Å"Online fundraising is gaining a seriousRead MoreOnline Buying and Selling1001 Words   |  5 Pagesinterested in purchasing. Although there are many benefits to using sites like those or even to be able to look into local sales online, but there are also some down sides to this type of buying and selling on the internet. In this paper, we are going to discuss the advantages and disadvantages of buying and selling online. There are many advantages to shopping online, whether it is through a used website like Craig’s List, a bidding website like EBay, or a retailer’s website like JCPenny. CustomersRead MoreOnline Shopping: Risks and Benefits1417 Words   |  6 PagesOnline Shopping: Risks and Benefits There has long been a need for the consumer to purchase goods without ever having to leave their home. The industry started with mail order catalogs such as Sears Roebuck that offered consumers the convenience to order goods without having to travel a long distance to see what was available. The catalog offered everything from clothing to toys, and even farming equipment that made it easier for early American families to purchase goods without having to travel

Internal Audit free essay sample

This case presents the actual family-business dilemma and identities have been changed to protect family privacy. The author’s opinions do not necessarily reflect the views of the Malaysian Institute of Accountants and this case was written for academic purpose only and the author disclaims any legal responsibilities. This report will be discussed more details about the issues that arise in the company. Those issues are about the leadership, management and also accounting of the company. 1. What is the issue arise in the case of Delima? Identify the issue and make some recommendation. ISSUES |RECOMMENDATION | | | | |MANAGEMENT PLANNING | | | | | |Employment of staff | | | | | |The directors of the company, En. Zayed and Pn. Hashimah |The directors should employed qualified person to hold any | |employed a staff that has lower educational background who is |position even though they hired their family members to manage | |En. Salam and Pn. Balqis. Both of them only have seconda ry |the company. | |school background likewise En. Zayed and Pn. Hashimah. The directors also can make an interview before employed staff | |The directors also employed staffs who have no experience in |to manage the company in order to know their educational | |working. Cik Amy is young accounting graduate was employed to |background and working experience. | |manage financial of the company. | | | |Besides, the directors can hire temporary consultant to advise | |Improper organization chart |Cik Amy in perform her duties. | | | |The organisational chart was improperly drawn and too few | | |positions had been added to the chart. The chart does not | | |include distinct departments to show the organisation by |It should be properly drawn with distinct functional departments| |departmental functions. |to show distinct job description for each department and several| | |important positions should be added to ensure effective and | | |efficient control. | | | |ACCOUNTING PROBLEM | | | | | |Improper payroll system. The company paid their general workers in cash on weekly |The company should have a proper system in paying the salary for| |basis. |their general workers. It is better for the company to pay | | |salary to their staff by cheque or bank in through bank account. | |The salary of their workers not deducts Employee Provident | | |Fund (EPF) and Social Security Organization (SOCSO). The payment of the salary should pay on monthly basis so the | | |transaction can be record efficiently | | | | | | | |Lack of consistency of recording (MYOB) | | | | | |The program was not integrated which the data was not |The management should provide training or guide their staff to | |processed and generated automatically between several modules. |using the software | | | | |The document is not properly pre-numbered. | | | | | | | | | | |INTERNAL CONTROL SYSTEM | | | | | |Standard Operating Procedure (SOP) | | | | | |The company does not implement Standard Operating Procedure | | |(SOP) to make decisions . | | | |The company should implement SOP as a guideline for the staff or| | management itself in order to carrying out their work properly. | |Segregation of duties | | | | | |En. Zayed does not exercise his duties as properly as to | | |segregate management duties equally among the employees. |En Zayed should segregate Cik Amy’s workload to other personnel | | |according to the relevant job descriptions. For example, Account| | |payable and receivable should be assigned to the different | | |person. This is to ensure the work is able to complete on time. | | | | |Preparing the timesheet | | | |This is better for the company to implement a system that can | |The timesheet is manually prepared and recorded by the |record the time in and out of the attendance of the employees. |employee for their time in and out in the office. |For example, by using punch card, thumb print or eyes | | |recognition. So, the employee will punctual to come to the | | |office. | | |However, another way is by hiring additional employee to monitor| | |for the attendance and timesheet if the company unable to | | |implement the system due to the high cost. | | | | | | | | | |STRATEGIC PLANNING | | | | | |No business plan and budget | | | | | |No project budget and analysis prepared by individual. There must be someone planning a budget for the company to | | |ensure the company efficiently uses the limited res ources. | | | | | |The budget can be used to compare with the actual performance of| | |the company to know whether there is a variance between the | | |budgeted and the actual results. | | | |AUDITING PROBLEM | | | | | |Regulation and standards of the SDN BHD Company | | | | | |En. Zayed and Pn. Hashimah not understand the business | | |requirements when DESB was upgraded from Enterprise to Sdn. |Before deciding on converting the company to Sdn. Bhd. , the | |Bhd. Both of them actually lack of knowledge about the |directors should aware with the provision of the Companies Act, | |Companies Act, 1965. |1965. Both En. Zayed and Pn. Hashimah should know that private | | |company need to submit Audited Financial Statements every year | | |as the provision provided in the Companies Act, 1965. | 2. From the legal perspective, were they any abuses of power of the management and breach of fiduciary on the part of the directors? Yes. The issue arise is on how board members to comply with their fiduciary duty which in Section 132 Company Act 1965 to shareholders and stakeholders. There are 3 main fiduciary duties on the part of directors: a) Duty of Loyalty In pursuing the duty of loyalty the board member to act in good faith, be faithful to the organization and pursue the organization’s best interests. It means that board members must be dedicated to the organization’s mission and put the interests of the organization above self-interest. b) Duty of Obedience It requires the board member to act accordance with the organization’s rules and policies, and in furtherance of its goals as stated in the mission statement, articles of incorporation and bylaws. In addition, the board must comply with state and federal laws. c) Duty of Care Requires board member to exercise the same care that an ordinary, prudent person would exercise in a like position or under similar circumstances. Refer to the case; both husband and wife have fiduciary duty to the shareholders and staffs. They have to perform audit and meet necessary requirement for the benefit of shareholders and staffs. Manipulating situation or pursuing action that are not in line with the requirement and standards are considered as breach of fiduciary. In this case, an act of misconduct by the management that have been condemned as a breach of fiduciary duty: i) Use of executive position to derive profit or otherwise promote personal interest at the expense of the organization (shareholders and staffs). i) Another form of self dealing occurs when both of them without the knowledge or consent of their shareholders and staff, seizes for their own personal benefit a financial opportunity which should rightfully be an asset of the association. 3. Who should be respo nsible and accountable for an effective leadership and management of Delima Enterprise Sdn Bhd? Responsibility and accountability act as principle agent and a people should responsible to do and done their task given by the company. In this case Delima, all employees are responsible in order to achieve the company objective. However, En. Zayed and Pn. Hashimah act as main directors are more responsible and accountable to the management of Delima Enterprise Sdn. Bhd. En. Zayed and Pn. Hashimah as main director should to know their roles and duties in order to manage the company. Even though they are not familiar to their roles and duties, they should hire a consultant to guide them in how to manage and lead company according to the standards in Companies Act (CA), 1965. Under Section 132 of CA 1965, director of company shall all the times exercise their power for proper purpose in good faith and in the best interest of company. So, En. Zayed and Pn. Hashimah need to exercise their skills, duties with the knowledge and experience. Such as, they need to know the requirement and procedure when DESB upgraded from Enterprise to Sdn. Bhd. Besides, since all decision is approved by both of them, so, En. Zayed and Pn. Hashimah need to supervise, monitoring and control the performance of employee to ensure the employee were adequately trained in order to done their job effectively and efficiently. In this case, Cik Amy needs to train to enhance her skill in accounting and financial as well she did not have any working experiences. From this, she can use the skills and knowledge in preparation of account DESB. It might be easily for auditor to express their opinion of Financial Statement DESB. Moreover, secretary of DESB played an important role and responsibility to advise En. Zayed and Pn. Hashimah to conduct the operations according to Companies Act 1965. In this case, the Company Secretary failed to advise the directors and thus was held responsible and accountable for the failure of DESB to prepare the Audited Financial Statements and filing to the Companies Commission of Malaysia. 4. Can the audit be completed without any qualification? TYPES OF AUDIT REPORT |REASON |RECOMMENDATION TO COMPANY | | | | | | | | | |Unqualified opinion report | | | | | | | |This is a also known as a clean report | | | |which is the report that satisfied with|The audit report can be unqualified opinion |Need to do the reconciliation for Account Payable, | |all audit procedure and obtain |if problem arise in the company can be |Account Receivable, Cash Book and Bank Balance. The | |sufficient appropriate evidence or |resolved by the management. Auditor want to |amount of non-reconcile payment and collection had | |departure from the applicable financial|keep relationship with their client, so that |been detected by auditor, however Cik Amy, finance | |reporting framework. |they need to help the company to resolve |executive realized that the amount of RM150,000 on | | |certain issue to released unqualified opinion|2004 is actually misrecord transaction. The amount | | |report. |should be record as amount due to director after the | | | |amount was detected as cash advance made by En. Zayed. | |The auditor need to investigate certain | | | |matter, in order to released an unqualified | | | |report. |Company need to enhance the recording of account | | | |receivable and keep it properly. In 2005, auditor had | | | |detected missing amount of RM 250,000 . However after | | | |Cik Amy make an analyzing ,the amount is actually | | | |wrongly entered in GL that supposedly record in | | | |account receivable summary record. This is happen | | | |because of the inappropriate recording and safeguard | | | |the debtor detail that missing. | | | | | | |Company need to ask BOD first before ,made any | | | |decision in term of withdrawal or cash advance in | | | |company and prepared properly documentation on it to | | | |be an evidence for transaction detail. In accounting, | | | |no personal interest can be mixed with the business. | | | | | | |Company should ask the credit notes from client and | | | |aware about any transaction regarding payment had been| | | |made to creditor so that there will be no overpayment | | | |to creditor anymore in future. The overpayment amount | | | |will give bad result to financial presentation. | | | |Company need to record properly any transaction that | | | |company made. Double checking must be made by ex pert | | | |so that no double record will happen. | | | | | | | | |Qualified opinion report | | | | | | | |A qualified opinion can result from a | | | |limitation on the scope of the audit or|The audit report also can be classified as |If auditor can confirm company follow Generally | |failure to follow the approved auditing|qualified opinion report due to everal |Accepted Accounting procedure (GAAP), then auditor can| |standards. |unresolved issues. |said that financial statement is fairly presented with| | | |the exception of the issue which could not be audited. | | | |This is due to certain matter that cannot be resolved | | | |such as the evidence of account receivable detail that| | | |had been missing. | 5. What should be done to improve leadership and management of Delima Enterprise Sdn Bhd? There are many ways a company may take in order to improve company’s leadership and management. In this Delima Enterprise Sdn. Bhd. case, Encik Zayed and Puan Hashimah, as the directors of Delima Enterprise Sdn. Bhd. need to take an action to solve many issues that arose in this company. Encik Zayed and Puan Hashimah themselves needs to attend any workshops that related in build-up leadership and management skills. They, as the directors and leaders in the company should have good leadership and management skills to ensure the company continuously operating in good condition. Even though they only have a secondary school background, it will not be a threat to them to be the good leader to their employees. Thus, it is very important to Encik Zayed and Puan Hashimah to improve their skills in leading and managing their company. For example, the segregation of duties is not fully implemented by Encik Zayed and Puan Hashimah in running their company. Segregation of duties is very important in company’s management as to avoid any task redundancy, fraud, negligence, power abuse, inefficiency and work delay. Based on this case, Cik Amy has been assigned numerous workloads and some of the works are not within her job description. This may lead to inefficient works done by Cik Amy since she might be stressed with those jobs assigned to her. Thus, by attending leadership and management workshop and gain more knowledge, Encik Zayed and Puan Hashimah might think the best ways to overcome all issues that rise in their company. Other than that, they also need to plan a training program for the employees to improve their skills in managing all the tasks given to them. As a manager of a department, one is accountable to do his duty effectively and efficiently. Thus, knowledge in managing his task is needed to prevent any problem from happen. Based on this case, we can find out that this company has lack of controlling and monitoring. For example, the employees record their time in and out without being monitored by any staff. This issue might be a serious problem if the employees do not being honest in recording their time in and out. So, in order to prevent this from happen, Encik Salam may ask Encik Zayed to hire an employee to monitor the attendance and timesheet or else he may request to purchase time clock machine to replace the current method. Besides, Encik Zayed and Puan Hashimah need to resolve poor employee performance and eliminate any undesirable methods or behavior in order to improve their company’s management. They also may ask their managers to make a weekly report about their department or tasks. By this way, they will know what a potential problem might be happened and get prepare how to prevent the problem from happen. Thus, the company’s management will be improved. As a conclusion, the leadership and management skills are very important in running a company in order to maintain the company operates properly and in line with standard operating procedure.