Moral Standards in the 1960s-1970s Essay

The English social activist Constance Mary Whitehouse was often renowned for her opposition to social liberalism and mainstream media, which she often claimed to be root cause of a more permissive society in Britain. Although, the extent to which we can deem this view valid is debatable. There is evidence leaning on both sides of the argument; but of course it is unquestionable that Britain did see a sudden uprising of permissiveness and overt moral decline to which Whitehouse responded briskly, founding and setting up the ‘National Viewers’ and Listeners’ Association’ via which she campaigned against the BBC n the 60’s. The question is; was she justified in going to these lengths to essentially try and censor media? Surely, if she injected such a vast amount of effort into doing so, then she must have some sort of validity in her view? Or perhaps, there were other factors which she did not take into account. The notion of Television being the main medium of influence of this period is irrefutable, with 95% of British households owning one by the end of the 1960s. Although the fact that the government set up the Committee of Inquiry on Broadcasting could in itself suggest that media had partial censorship (thus disallowing any real explicit broadcasts which could lead to a moral decline), they did little to stop, and actually welcomed the hard-hitting ‘social realist’ plays such as ‘up the junction (1965)’ and ‘Come Home Cathy (1966)’, as they were a replacement for the supposedly ‘vulgar’ American style programmes on ITV such as ‘Take Your Pick (1958-66)’ and the Westerns/Crime Dramas which they feared would erode British culture and make people more violent. Though, these plays did could be argued to have ‘worsened’ the situation as, for example, ‘Up the Junction’ depicted quite a graphic and powe rful home abortion scene, and it is suggested that this may have been one of the causes of the 1967 Abortion Act to be passed; which of course consequently lead to relaxation in attitudes towards sex as there was now an passage, or a ‘life-line’ a woman could use if any accidental impregnation occurred, thus increasing levels of promiscuity. Furthermore, in ‘a taste of honey’ (also part of this social realism movement that swept through theatres in the 60’s), as well as abortion again being key factor in it, there is also an occurrence of a ‘one night stand’, not an ordinary one night stand however, an interracial one night stand. Although this was a very extreme case of moral rebellion, critically it could have lead to the British public to perceiving promiscuity as well as interracial relationships (seen as immoral, abnormal at this time) to be more acceptable, a norm. In other words, the British public would in theory be bellowing â€Å"if she can do it, why can’t I?!† . The Press also have a part to play in this; they contributed largely to a new permissive air in the media when they initiated their launch of colour supplements, sexualised adverts and scandalous news stories and significantly the first female nipple was published by media tycoon Rupert Murdoch who believed this would help the circulation of his paper, The Sun. This conveys the extent to which media was now overtly promoting permissiveness, and could suggest that this directly influenced a more permissive society as the public were fully exposed to these new developments which eased them into a new, more open and bold mind set. Conversely, there is evidence to suggest that Media was not only responsible for the ‘decline in moral standards’, as quoted by Whitehouse. Touching back onto the subject of ‘press’, although it did absolutely encourage some air permissiveness, the Obscene Publications Acts of 1959 and 1964 to an extent conflict that view. These acts were designed to ‘strengthen’ law around public obscenity, in particular the publication of obscene articles and materials used in them. This could thus suggest that there were in fact some restrictions on media, and that they couldn’t possibly fully hold the blame for arousal of permissiveness and decline in moral standards in this period. Additionally, although the ‘powerful’ scene in ‘Up the Junction’ could be blamed for the passing of the Abortion Act in 1967,it is commonly known that it only eased the passage of it, and it was primarily David Steel’s campaign that led the way to this debatably radical change. Prior to the Abortion Act, there were approximately 106,000 illegal abortions a year, and many were sceptical about the idea that the number of abortions would increase when the act was passed as they believed although people had the freedom, it wouldn’t necessarily mean they would exercise it. They were wrong, after a year in 1968 the number of abortions per annum rose by 35,000 to 141,000 a year. This strongly suggests that the Abortion Act itself influenced a more permissive and unmoral society as it offered more freedom to the public in regards to sex and promiscuity. Prior to the passing of the Divorce Act of 1969, divorce was only permitted when there was sufficient evidence exhibiting that one party of the relationship had committed adultery, and statistics show that there were few than two divorces per 1000 married couples. The Divorce Reform Act allowed couples to divorce if they had lived apart for two years and both wanted it or if they had lived apart for five years and one partner wanted it. Following the reform there was a huge increase in the number of divorces, by the mid-1970s nearly one in every two marriages ended in divorce. Although it could be argued that this was due to the growing independence of women, it’s hard to deny that the act had a large effect on this. This thus indicates to us that media was not entirely responsible for the lack or decline of moral standards as legislation such as this, did essentially promote more promiscuity as it gave married couples the freedom to split up and do as they please. In analysing the range of factors, we can conclude that Mary Whitehouse’s view that the media was responsible for the morale decline of the 60’s and 70’s was somewhat valid, as there are a spectrum of sources and pieces of evidence that intrinsically link together and in turn paint a picture where the British society are heavily influenced by media. This was perhaps due to fact that the public at this time, and still to this day, are heavily consumed by the media and are enthralled in its controversy, and although it may not have so much of a profound effect on us today it is obvious people of that period were more vulnerable to it as just coming out of a period of Austerity and slight deprivation, more likely than not they were seeking for something new something fresh, something that kept up with the social norms of other major influences such as America- and perhaps unfortunately, these new trends often entailed social rebellion and permissiveness. And althoug h legislation had a part to play in it, this only ensured de jure change, not always de facto, where as media more times out of 10 had de facto and more profound effect on the British society of the 1960s/70s.

Four Views on Religion in a Pluralistic World

With the understanding that religious pluralism is the greatest challenge facing Christianity in today’s Western culture, Dennis L. Okholm and Timothy R. Phillips assembled the writings of five scholars to address the issue of whether explicit belief in Jesus is the only way to salvation. The contributions of these scholars, along with introductory comments by Okholm and Phillips, are found in the book, Four Views on Salvation in a Pluralistic World, edited by Okholm and Phillips.In this work, John Hick argues the view of normative pluralism and its assertion that all ethical religions lead to God. Clark Pinnock promotes inclusivism and the view that salvation is ultimately based in Christ even though people of other religions may be saved apart from explicit faith in Christ. Alister E. McGrath argues for a particularist view of salvation from a post-enlightenment perspective. R. Douglas Geivett and W. Gary Phillips present a particularist view from an evidentialist perspectiv e. This paper will give a critical review of Four Views on Salvation in a Pluralistic World.It will attempt to accurately summarize the views of Hick, Pinnock, McGrath, and Geivett and Phillips. This paper will also evaluate the arguments made by these contributors. Introductory Issues as Presented by Okholm and Phillips Okholm and Phillips offer a helpful introduction to the issues of pluralism, inclusivism and particularism. They do this by discussing the rise of religious pluralism and the challenges it has brought to Christianity. Okholm and Phillips point out that the traditional Christian view of particularism was challenged during the Enlightenment (8).Schleiermacher took an important step toward inclusivism when he asserted that God is salvifically available in some degree in all religions even though the gospel of Jesus Christ is the fulfillment and highest manifestation of this universal awareness (8). Classical liberalism followed Schleiermacher’s inclusive asserti ons until the late nineteenth century when historicism and its heightened awareness of cultural and religious relativities challenged the claim that Jesus Christ is the fulfillment of religion.Ernst Troeltsch argued that all people at all times are purely historical creatures, therefore, all religious claims are culturally conditioned perspectives of the divine. Being unable to make normative religious judgments, Troeltsch espoused pluralism (8-9). Okholm and Phillips assert that the late twentieth century â€Å"has heightened the dialogue regarding other religions† (9). In the current pluralistic environment normative religious claims are becoming increasingly difficult to maintain.Likewise, arguments for the uniqueness and superiority of Christianity are not well received. They also point out that the differences between liberal inclusivists and pluralists are only a matter of degree (10). In fact, in recent decades some liberal leaders have crossed over to religious plural ism. The strong pull towards pluralism has also affected conservative Christianity as more within the conservative camp question whether explicit belief in Christ is always necessary for salvation (11). Pluralism as Presented by John HickOkholm and Phillips point out that John Hick â€Å"towers over all other pluralists in influence and renown† (13). Hick believes salvation must be understood in more general terms than Christianity has traditionally allowed. According to Hick, salvation should be understood as a human change—a gradual transformation from natural self-centeredness to a radically new God-centeredness (43). He calls this transformation â€Å"salvation/liberation† (44). Hick believes that all ethical religions lead to God and rejects the view that Christianity alone is superior or uniquely true.He opts for the view that â€Å"the God-figures of the great theistic religions are different human awarenesses of the Ultimate† (39). Presenting hims elf as a former Christian fundamentalist who is familiar with traditional Christian claims, Hick explains why he rejects Christian particularism in favor of pluralism. First, Hick rejects the Bible’s authority and its ability to settle theological issues. He believes that the Bible presents pre-scientific beliefs and cultural assumptions that are no longer acceptable today (33).He also does not believe that God reveals propositions to people in human language. To Hick, the formulation of theology â€Å"is a human activity that always, and necessarily, employs the concepts and reflects the cultural assumptions and biases of the theologians in question† (36). Second, Hick rejects the New Testament teaching of the incarnation. To him, Jesus was not God and never claimed to be divine. The New Testament declarations of Jesus’ deity were written by people who did not know Jesus and reflect a gradual deification of Jesus in the minds of Christians.Hick’s denial of the incarnation naturally leads him to reject the â€Å"central doctrines of Trinity and Atonement† (52). Hick says the idea of the incarnation was a metaphor. To him, Jesus embodied as much of the infinite divine moral qualities as could be expressed in a finite human, but Jesus himself was not divine (57). Third, Hick argues that the morality of Christians is basically the same as people who follow other religions. If Christianity were uniquely true, he asserts, Christians should be morally superior. This is not the case according to Hick (39-42).Since people of differing religions have basically the same sense of piety and morality, this suggests to him that the major world religions are basically equal and saying the same thing. The primary appeal of pluralism is that it fits well with the thinking of modern Western society. Today’s society holds to a high view of man that has carried over from the Enlightenment. It also likes to stress fairness and equality and shows a disdain for the idea that large numbers of people may be lost for eternity because they never heard of or trusted in the Christian message.Hick’s pluralism appears to be an enlightened approach to religion but it has more problems than solutions. The first major issue with Hick’s pluralism involves his starting points for understanding people and religions. Hick’s starting point appears to be the Enlightenment’s positive anthropology and Western conceptions of fairness. He also explicitly states that he rejects the Bible’s authority when it comes to evaluating religions. Not only is this high view of man being challenged in the new postmodern environment, Christians who believe the Bible must reject Hick’s starting points.For those who accept the Bible’s authority, Hick’s perspective on these important matters is certain to be skewed since he rejects the one true source that is able to give us direction on these import ant matters. Second, Hick disrespects and even insults the major religions by claiming that they are basically teaching the same thing. As McGrath’s analysis showed, Hick’s perspective is shallow and shows a disregard for what the major religions actually teach.Certainly, there are aspects of Christianity such as the Golden Rule that have parallels in other religions, but there is much about Christianity that is mutually exclusive to other religions. The Christian belief in one personal God, for instance, cannot be reconciled with Buddhism and Hinduism. The Christian view that God is a God of grace and mercy who can be reached only through faith alone is foreign to the Allah of Islam. The deity of Jesus Christ is a particular of Christianity that is rejected by other religions. This reviewer also disagrees with Hicks’ attempt to mold Christianity into his own image.Hick wants to acknowledge that Christianity is a way to God but only after stripping it of its ess ential elements. He also wants to keep the elements of Christianity he finds acceptable while rejecting other parts. For example, Hick wants to keep the ethical teachings attributed to Jesus in the New Testament but rejects any claims concerning Jesus’ deity. Such distinctions appear arbitrary and subjective. Third, this reviewer rejects Hick’s modern assumptions that religious beliefs are totally culturally conditioned and that true knowledge of God cannot be reached.It is true that humans are influenced by culture and that no one person or group has a complete understanding of â€Å"the truth. † If God does exist, however, why should He not able to reveal Himself in such a way that humans can have some true knowledge about Him and His ways? Inclusivism as Presented by Clark Pinnock Clark Pinnock believes that inclusivism correctly offers a middle ground between exclusivism and pluralism. To him, â€Å"Inclusivism believes that, because God is present in the w hole world (premise), God’s grace is also at work in some way among all people, possibly even in the sphere of religious life (inference)† (98).Pinnock asserts that inclusivism rightly holds to two equal theological truths—the particularity of salvation through Christ and God’s universal plan to save sinners. Particularists, Pinnock says, hold the former and not the latter. Pluralists, on the other hand, deny the former and affirm the latter. â€Å"Inclusivism,† Pinnock asserts, â€Å"permits us to hold both particularity and universality at the same time† (142). Pinnock points out that inclusivism is not a tightly defined position. He says his form of inclusivism is â€Å"cautious† or â€Å"modal. Unlike another influential inclusivist, Karl Rahner, Pinnock stops short of stating that other religions possess salvific status or are vehicles of salvation. Pinnock holds that â€Å"Religions can be pathways to damnation† (113). He does believe, though, that the Holy Spirit is operative in human religion in a way that prepares people for the gospel of Christ (96). He also claims that wherever the triune God is present, grace must be present (98). Using the examples of Melchizedek and Cornelius, Pinnock states, â€Å"I believe that the Bible supports inclusivism† (109).Important to Pinnock’s inclusivism is the belief that â€Å"God can use both general and special revelation in salvific ways† (117). Pinnock rejects the traditional idea that God reveals himself in such a way that worsens the condition of sinners and makes their plight more hopeless (117). Pinnock should be credited for emphasizing the vastness of God’s mercy and encouraging particularists to reexamine their beliefs. As a reader, though, I was disappointed with Pinnock’s defense of inclusivism. First, Pinnock appears to have a higher view of human religion than Scripture does.Scripture consistently presents the other religions as wicked and idolatrous. God viewed the religion of the Canaanites as an abomination (Ezra 9:1). Paul was persecuted for teaching that the gods of the Gentiles were â€Å"no gods at all† (Acts 19:26). In his letter to the Thessalonians Paul commended his readers for turning to God from idols (1 Thess. 1:9). Second, Pinnock’s anthropology is not true to Scripture. He does not address Scripture’s strong emphasis on man’s depravity. He appears to share with Hick the idea that people are basically good and are deserving of a chance at salvation.Salvation in Scripture, though, appears based more on God’s choice than on something God owes the human race. His claim that general revelation can save is also not supported by Scripture. Pinnock’s inclusivism is most striking in his assertion that people of other religions may still be saved even if they reject the Christian gospel and remain in their current religion (120). How can th is be reconciled with Jesus’ message in Matthew 10:37-39 that no one who is unwilling to deny mother, father, and even his own life to follow Him is worthy of salvation?McGrath’s Post-Enlightenment Particularist View McGrath presents a post-Enlightenment particularist approach to salvation, but the main focus of his chapter is to highlight the major problems with pluralism. After acknowledging that the issues raised by pluralists are important, McGrath shows why he believes pluralism is seriously in error. According to McGrath, the whole issue of religious pluralism has been â€Å"fatally flawed† by a mentality that demands that all religions be â€Å"reduced to the same mold† (156). The assumption by pluralists that all religions are asically saying the same thing reflects an outdated foundationalism and a view of religion that reflects a Western cultural bias. McGrath argues that interaction between people of different faiths is good. He disagrees, thou gh, with religious discussions that overlook important areas of disagreement. Proper discussion can enhance understanding of other religions and cause Christians to reexamine long-held views that rest on inadequate scriptural foundations, but it should never be at the expense of downplaying key beliefs (159).McGrath, therefore, calls on theologians to respect all religions and their unique elements. Christianity, for example, holds to key beliefs that separate it from other religions. As he states, â€Å"The New Testament thus affirms the particularity of the redemptive act of God in Jesus Christ† (163). This foundational difference should not be ignored or â€Å"merged into the various concepts of divinity found in other religions† (165). McGrath also draws attention to the Reformed view that God has revealed himself to all people through natural revelation.Thus, McGrath, unlike Karl Barth, does believe that people of other religions know some true things about God fr om the creation. Knowledge of God from natural revelation, though, does not necessarily translate into salvation. In the last four pages of his chapter, McGrath specifically addresses his personal views on salvation. He states that we can be assured that all who respond in faith to the explicit preaching of the gospel will be saved. He does not, though, conclude that only those who respond to the explicit preaching of the gospel will be saved.According to McGrath, â€Å"We must be prepared to be surprised at those whom we will meet in the kingdom of God† (178). He cites the Ninevites, the queen of Sheeba and those who lived in Tyre, Sidon, and Sodom and Gomorrah as examples of people who may have experienced salvation in untraditional ways. McGrath says the traditional evangelical view that a verbal proclamation of the gospel is always necessary for salvation is â€Å"flawed† (178). This approach, he says, â€Å"limits God’s modes of action, disclosure, and sav ing power† (178). For McGrath, â€Å"A human failure to evangelize cannot be transposed into God’s failure to save† (178).God’s prevenient grace is at work and may bring salvation to people even if their â€Å"act of hope and trust may lack the fully orbed character of an informed Christian faith† (179). Although giving no documentation or explanation, McGrath claims that many Muslims are becoming Christians through dreams and visions of the risen Christ. For McGrath, then, human preaching is a means that God uses to bring salvation, but it is not the only means. In the end, McGrath states his confidence that the Judge of the earth will do what is right (Gen. 18:25).As mentioned, McGrath’s discussion is mostly a critique of pluralism. In this area he does well. McGrath rightly charges Hick with disregarding the particularity of Christianity and overlooking the major differences between the world’s major religions. I also agree with McG rath’s emphasis on the particularity of Christianity and the necessity of belief in Christ for salvation as it relates to Christianity. He may also be correct in his assertion that we may be surprised as the number of people we will meet in heaven (178), although the texts he uses to support this assertion are questionable.His use of the Ninevites, queen of Sheba, and the cities of Tyre, Sidon, Sodom, and Gomorrah are not true challenges to traditional exclusivism. The Ninevites and the queen of Sheba had access to special revelation. The Gentile cities he mentioned may be less guilty than Jewish cities that rejected the message of Christ, but this is no evidence that people in those cities were saved. McGrath may also be correct that human preaching is not always necessary for a person to be saved. God may use extraordinary means outside of human proclamation to bring people to saving faith.Like McGrath claims, God may use visions of the risen Christ to bring people to faith . How much of this activity takes place is not known. I wish McGrath would have documented his statement that many Muslims are coming to Christ through special visions of the resurrected Christ. Geivett and Phillips’ Evidential Particularist View Geivett and Phillips promote the view that â€Å"individual salvation depends on explicit personal faith in Jesus Christ† (214). Their position is a version of Christian particularism that is sometimes called exclusivism or restrictivism.This view has been the traditional view of Christianity up until the Enlightenment and still has many adherents today. Geivett and Phillips set forth their methodology for engaging inclusivists and pluralists. The discussion with inclusivists is a â€Å"first-order intramural debate† between those who accept and believe the Bible. Thus, debate over what the Bible says becomes primary. In this context, they do a theological analysis of texts they believe support particularism. The texts they use include Acts 4:12; John 3:16, 18; Romans 10:9-15; and John 14:6; 17:20.Geivett and Phillips argue that these texts affirm the necessity of explicit belief in Christ for salvation to occur. With pluralists, however, there is a â€Å"second-order intramural debate. † Here arguments from Scripture are not the starting point since pluralists do not accept the Bible’s authority. For Geivett and Phillips, discussion with pluralists is possible, but the starting point must be natural theology. In particular, they begin with arguments for the existence of God to set the base for their eventual conclusion that we can trust God’s special revelation as found in the Bible.To them, natural theology and Jesus’ resurrection from the dead give strong evidence that the Bible is true and that we can trust it when it speaks to how one must be saved. I am mostly in agreement with the position of Geivett and Phillips. The strong emphasis in the New Testament on faith in Christ for salvation and the emphasis on taking the gospel to the ends of the earth are strong evidences for Christian particularism. Plus, although John 14:6 and Acts 4:12 do not present an airtight case for particularism, these texts do emphasize the exclusive nature of Christianity.Geivett and Phillips are to be commended on two points. First, they are to be commended for their scholarly and humble attempt to establish the truth of their position. As they say, â€Å"We have not argued merely for the coherence of our position; we have argued that it is true† (245). They not only offered the most specific exegesis of any of the writers, they also interacted seriously with the texts most emphasized by their opponents. Geivett and Phillips also point to a practical issue in their favor. If the pluralists are correct there is little danger in preaching inclusivism or particularism.If the inclusivists are right there is little danger in promoting particularism but it is risk y to promote pluralism. If particularists are correct, however, there is great danger in promoting pluralism and inclusivism for many will be deceived into thinking they are saved when they are not. The consequences of this last scenario are disastrous. Not all of the points made by Geivett and Phillips were equally good. I did not find their discussion on Christian evidences as being particularly helpful. Though I am in agreement with their conclusions about general revelation, this discussion appeared out of place.Perhaps this space could have been devoted to more important matters and amplifications of other points made in the chapter. Plus, one could believe in the particularism of Geivett and Phillips and also hold to a presupposition apologetic that would not start with evidences for the existence of God. In sum, Four Views is a significant work that presents the major views on salvation in a pluralistic world. It is a helpful read for those who want a basic overview of the ma jor positions on this important issue.

The eNotes Blog 10 Black Authors You Need to Read RightNow

10 Black Authors You Need to Read RightNow Black History Month is an annual celebration of African American achievements and contributions to US history, arts, culture, and literature. Authors like Frederick Douglass and Maya Angelou helped pave the way for many black voices and inspired numerous individuals to contribute to the cultural narrative. While we remember all black authors who have left their legacy on the pages of our nation, it is the contemporary authors were extra excited to watch, for they are the new voices of a generation demanding social, political, and ethical reform. We’ve come up with a list of ten black authors that picked up the pen to continue to shape the narrative while offering a fresh, insightful perspective on the current climate of our contemporary culture. Photo via Brittle Paper   1. Yaa Gyasi †¨ As a shy child of an immigrant family, Gyasi often turned to books as her source of companionship while growing up in Huntsville, Alabama. She earned a BA in English at Stanford University and later went on to receive an MFA from the prestigious Iowa Writers’ Workshop at the University of Iowa. It was during her time in Iowa that Gyasi dove into crafting her debut novel, Homegoing, an emotionally powerful work of historical fiction inspired by the author’s visit to her home country of Ghana in 2009. The highly acclaimed novel has dominated best-seller charts, won numerous honors, and has been praised by esteemed authors all around the world.  Gyasi  worked on her book for seven years, examining the history of slavery in both Ghana and the United States to establish an understanding of where modern-day racial tensions have been derived from. Gyasi credits her writing to many conversations she has had with herself, involving personal identity and its relation to her h eritage. While Gyasi is still relishing the success of her first novel, she has hinted at the start of a second book. As readers anxiously await her future works, it is safe to say that this is only the beginning for Yaa Gyasi. Photo via The Pool 2. Zadie Smith British novelist, short-story writer, and essayist Zadie Smith became a sensation in the literary world with her debut novel, White Teeth, back in 2000 when she was only twenty-four years old. The book won numerous awards for its portrayal of a contemporary, multicultural London told through the eyes of three ethnically diverse families. Smith initially attracted attention from the publishing world while she was producing short stories and essays while earning an English degree at Cambridge University in the late nineties. As a university student, she was offered a six-figure advance for her first two books. A generous advance for such a young, unknown writer created much controversy, ultimately putting her name in the media before her book was even published. Smith went on to publish four more novels:  The Autograph Man (2002), On Beauty (2005), NW (2012), and Swing Time (2016). As an innovative young writer and a woman of mixed race, Smith has become a symbol of a new multiethnic strain of British writing, exploring the blurred lines among ethnic boundaries in contemporary urban life. Photo via The New York Times 3.   Ta-Nehisi Coates National correspondent for The Atlantic, Ta-Nehisi Coates is a writer often criticized for his exploration and opinion on modern cultural, social, and political issues. The Beautiful Struggle: A Father, Two Sons, and an Unlikely Road to Manhood (2008) was Coates’s debut coming-of-age memoir that recounts his experience growing up in a violent West Baltimore. His second book and winner of the National Book Award, Between the World and Me (2015), found a comfortable place on various bestseller lists due to its relevance in a time of frequent, prominent racial incidents in the United States. While attending Howard University in the mid-nineties, Coates became friends with a student named Prince Jones, who was shot to death in 2000 by an undercover police officer. Jones’s death became a symbol of police brutality, presumed racial profiling, and the faded promise of the black-led government of a majority-black country. This event was one of many that influenced Coates in developing narratives that voiced concerns for future generations about the modern black experience in this country. Perhaps the most captivating aspect about Coates’s writing is his ability to combine his personal anecdotes into a historical analysis revealing the lack of progress we’ve made in regards to race relations in the United States. Coates continues to write about the nation’s most contested issues, especially in the current political climate. Above all he is an advocate for change, using his platform to illuminate domestic issues that have been overlooked and ignored for centuries. Photo via The MacArthur Foundation 4. Jesmyn Ward The first woman to win two National Book Awards for fiction, Jesmyn Ward should be on all bookworm radars. Her literary debut was back in 2006 with her first novel, Where the Line Bleeds, but it wasn’t until 2011 when she really got her big break with her award-winning novel  Salvage the Bones. This past year, Ward added a second National Book Award to her resume with her highly applauded novel Sing, Unburied, Sing, which shares the fictional experience of a black family living in a rural Gulf Coast town. Her other published novels include Men We Reaped (2013) and The Fire This Time (2016). Ward’s writing often parallels her own experiences of growing up on food stamps in rural Mississippi while being the only black girl in a private school, paid for by her mother’s employer. Her writing pays homage to the culture of her hometown, exploring what it means to be poor and black in the deep South. Her lyrical storytelling entwines her carefully crafted characters into a universal narrative of systemic racism and the black experience in the United States. Currently an associate English professor at Tulane University, Ward continues to write with hopes of publishing two more novels within the next year. Photo via The Wall Street Journal 5. Paul Beatty The first American writer to be awarded the 2016 Man Booker Award for his novel The Sellout (2015), Paul Beatty is a poet and novelist that often uses humor to juxtapose the unpleasant realities of being black in the United States. In the late nineties, Beatty was crowned the first ever Grand Poetry Slam Champion of the Nuyorican Poets Cafe, to which he was awarded a book deal that resulted in his first volume of poetry, Big Bank Take Little Bank (1991). This was followed by another book of poetry  Joker, Joker, Deuce (1994) and then his first novel, The White Boy Shuffle (1996). Beatty went on to release three more books- Tuff (2000), Slumberland (2008), and The Sellout (2015)- and also edited Hokum: An Anthology of African-American Humor (2006). Beatty is a thoughtful, dynamic writer aiming to make his readers laugh while confronting uncomfortable, yet undeniable, truths. While The Sellout continues to remain one of the most talked about books of the 21st century, it does not mark the pinnacle of Beatty’s literary career. The author currently teaches writing at Columbia University and is expected to publish a few more works within the upcoming year. Photo via Konbini 6. Chimamanda Ngozi Adichie Chances are you’ve heard Chimamanda Ngozi Adichie’s voice before- her 2012 Ted Talk â€Å"We Should All Be Feminists† practically broke the internet with over four-million views and was sampled in Beyonce’s 2013 hit â€Å"Flawless.† Shes undeniably become a defining voice on race and gender in contemporary culture. At nineteen, Adichie abandoned the societal and familial expectations of a medical career and moved to the United States to pursue her dreams of becoming a writer. By the time she was twenty-one, Adichie had already published a collection of poetry, Decisions (1997), and a play, For Love of Biafra (1998). Since the beginning of her literary career, Adichie has explored themes of religion, politics, and love while intertwining a history lesson of the problems that have plagued her home country for centuries. Thus far, Adichie has also published three novels: Purple Hibiscus (2003), Half of a Yellow Sun (2006), and Americanah (2013). She often uses female protagonists to explore what it means to be a woman, preserving her culture in the United States. Her books appear on thousands of required reading lists nationwide; therefore, it’s safe to say that Adichie is becoming a household name. Photo via Princeton University 7. Colson Whitehead New York native Colson Whitehead is a writer difficult to place in one single category. Over the past eighteen years, his work has spanned across a variety of genres, including speculative fiction, magical realism, and even an apocalyptic-zombie novel. It was Whitehead’s debut novel, The Intuitionist (1999), that earned him a spot on so many readers’ watch lists. He went on to publish five more novels, all of which earned various congratulatory honors and awards. Arguably his most notable work, The Underground Railroad (2016), an allegorical history novel that explores the progress of black rhetoric in the United States, won the 2016 National Book Award for Fiction and the 2017 Pulitzer Prize for Fiction. What makes Whitehead such a compelling author is the diversity of his work. He is able to produce a range of quality works that influence an expansive readership. His arsenal of literary works also encompasses short stories, essays, and works of nonfiction, all examples of the multiplicity of his craft. So what’s next for Colson Whitehead? While he continues to publish various essays and content online, rumor has it that Barry Jenkins, director of the Oscar-winning film Moonlight, is teaming up with the author in hopes of producing The Underground Railroad into a drama for Amazon. Photo via Rolling Stone 8. Roxane Gay The â€Å"Bad Feminist† herself, Roxane Gay is best known for her essays and cultural criticism that explore the intersectionality of sexuality, power, gender, and identity. Many consider Gay an â€Å"overnight sensation,† but that’s not necessarily the case. Gay published a short-story collection Ayiti (2011), then two books in 2014: the novel An Untamed State and the essay collection Bad Feminist (2014). It was Bad Feminist that made a splash on the national stage and what many credit as Gay’s rise to fame. This past year, Gay published Difficult Women (2017) and a memoir titled Hunger (2017). Her writing is unapologetic, relatable, and vulnerable, which is why so many young women are drawn to her work. She breaks the barriers between a traditional reader-author relationship to craft a tone that sounds like a longtime friend. During this cultural movement of truth, it’s the honesty of Gay’s work that reassures readers that they are not in this fight alone. Gay is currently an associate professor of English at Purdue University, a  contributing writer at The New York Times, the founder of Tiny Hardcore Press, and the editor of various online publications.  Her next book, How To Be Heard, was scheduled to be released in 2018, but after pulling her book from Simon Schuster  due to their (now terminated) book deal with Milo Yiannopoulos, we’ll have to wait and see. One thing we know for sure is that Roxane Gay has a lot more to say- and we are all ears. Photo via Mass Appeal 9. Marlon James Coming to America with $200 in cash and the promise of a one-year teaching position, Marlon James left everything he knew in Jamaica for a new beginning in Minnesota. The author of three novels- John Crows Devil (2005), The Book of Night Women (2009), and A Brief History of Seven Killings (2014)- it took a while for James to obtain the recognition he deserved upon his induction into the literary world. His first novel, John Crow’s Devil, was rejected nearly 80 times before being accepted for publication. James contemplated giving up writing after the flop of his first novel, but it was the unexpected success of his third novel that is credited with his rise to fame. A Brief History of Seven Killings, which tells a fictional history of the attempted murder of Bob Marley in 1976, made Marlon James the first Jamaican writer to in the Man Booker Prize of 2015. The novel ignited some controversy over the picture it painted of Jamaica, yet HBO is said to be creating a series based on the highly acclaimed novel. In many ways, James is a symbol of hope for all the aspiring writers navigating the waters of their voices and the stories they want to share with the world. He has also brought a new wave of recognition to the diversity amongst Caribbean writers that have traditionally only been looked at in the realms of poetry. The author has indicated that his next project will be a fantasy series titled Black Leopard, Red Wolf that he compares to an  Ã¢â‚¬Å"African Game of Thrones. Photo via Oprah.com 10. Toni Morrison One of the greatest literary minds of our time, there is no denying that Toni Morrison is a legendary figure of American literature. She is the first African American woman to win the Nobel Prize in Literature in recognition of her achievements as a novelist and outstanding talent as a writer. Thus far in her career, Morrison has been awarded countless honors, published ten novels, a play, and various works of nonfiction. Though she published her first two novels, The Bluest Eyes (1970) and Sula (1973), in the early seventies, it was her third novel, Song of Solomon  (1977), that set her literary career ablaze. Song of Solomon became the first work by an African-American author to be a featured selection in the Book of the Month club since Native Son by Richard Wright. However, it is Beloved (1987) that was the winner of the 1998 Pulitzer Prize for Fiction and has been praised as Morrison’s greatest literary masterpiece. The story is a haunting and heartbreaking exploration of slavery and immediately became a huge commercial success. Morrison is a gifted storyteller, and her ability to capture the ethos of the racial dichotomy in the United States is truly remarkable. She gracefully illustrates her narratives through the different lenses of her characters, exploring the complexities of their individual experience and how they contribute to a universal theme. The impact of Morrison’s work is innumerable and should never be confined solely to progress for black authors or black women. Her influence expands beyond racial, class, and cultural boundaries to motivate social change for the sake of future generations and their experiences.   We celebrate all black authors, past and present, that have captured the voice of our nation. Their honesty and courage continue to inspire others to share their stories, embrace diversity, and promote conversations that are necessary for change. Do you want to learn more about these authors and their other literary works? Check out  Ã‚  to find detailed biographies of your favorite authors alongside full summaries and study guides!

Delima Case Study Essay Example

Delima Case Study Essay Example Delima Case Study Essay Delima Case Study Essay BACHELOR OF ACCOUNTANCY (HONS) AC220 INTEGRATED CASE STUDY (MAF 680) CASE 1: A DELIMA Table of Content No. Particular Page No. Introduction : Company Background Case Summary 3 2 Identified Issues In DESB Questions Answers 9_13 4 Recommendations 14-17 5 Conclusion 18 6 Reference 19 7 Appendix 20-26 INTRODUCTION Company Background Delima Enterprise was set up by Encik Zayed in 1981. It engaged in trading and supplying related products including manpower supplies to the oil and gas industries. In 2004, the enterprise was incorporated as Delima Enterprise Sdn. Bhd. Both Encik Zayed and Puan Hashimah (husband and wife) were the two principal ctivities into provision of engineering services while its corporate mission was to become a leading service contractor who provide quality products and excellent services. The company had been awarded with several engineering projects since 2006. Delima Enterprise Sdn. Bhd. (DESB) had maintained a very lean organization with basic functional positions. En Zayed and his wife Pn Hashimah were the Managing Director and Chief Operating Officer respectively. He and his wife only had secondary school background. They employed their own family members to work in DESB with minimal education background and no Job experience. Puan Balqis, the Operation Manager and En Salam, the Human Resource and Administrative Manager were their relatives who only had secondary school background as well. Cik Amy, a young Accounting graduate was employed as Finance Executive responsible for maintenance of the accounting and financial matters of the company although she did not have working experience. Case Summary DESB had applied for banking facilities to implement the contract it had secured. The banks required the companys Audited Financial Statements for the last two years. It was then when En Zayed realized that the company had not performed statutory udit and was introduced to Aziz Co (Chartered Accountant) as their external auditor to perform the audit from the period of 2003 to 2006. The auditor wanted to qualify the Financial Statements due to several unresolved issues. Encik Zayed and his wife attempted to convince the auditors to not qualify the Financial Statements but failed. Encik Zayed wished to terminate the auditors appointment and appoint a new friendly party auditor to do the audit. IDENTIFIED ISSUES IN DESB There were several issues that can be identified within DESB. It is important to identify these issues which require solutions and improvements in order for the ompany to meet the statutory audit requirements. The issues can be divided into several categories which are legislation, corporate governance, internal control, human resource, ethical, accounting information system (AS) and management issues. Legislation Issues One of the legislation issues was breach of directors fiduciary duty in DESB. The controlling directors, En Zayed and Pn Hashimah tried to negotiate with the Auditor to not qualify the Financial Statement. They planned to terminate the auditors appointment and appoint a new friendly party auditor who can cooperate with them. The directors showed the intention to commit fraud and they definitely did not act in the best interest of the company. According to Section 132(1) of Companies Act 1965, a director of a company shall at all time exercise his power for a proper purpose and in good faith in the best interest of the company. The directors had gone against the provision in the Companies Act 1965. Besides that the directors had also charged their personal vehicle expenses on the company. There were also withdrawals of companys money without proper documentation. Section of CA 1965 stated that the director cannot simply use the companys property or asset. The directors action had breached their fiduciary duties stated in the CA 1965. They Act 1965, including their roles and duties as Company Directors. Section 132(1A) of CA 1965 stated that the director are expected to have knowledge, skill and experience. In addition to that, En Zayed and Pn Hashimah also wished to remove the present auditor, Aziz Co before the expiration of their term from the office without a proper procedure. Section 172 of CA 1965 stated that only the shareholders can remove the auditor before the expiration of his terms with the required passing of ordinary esolution at general meeting with special notice of 28 days given to the auditor. IDENTIFIED ISSUES IN DESB Corporate Governance Issues One of the corporate governance issues in DESB was the roles and responsibilities of the managers were not clearly stated. The organizational chart in DESB was very lean and the personnel did not know their roles and responsibility well. The management was not properly controlled. The organizational chart should be properly drawn with distinct functional department. En Zayed and Pn Hashimah had also appointed their own relatives into the company without taking into consideration of the basic ducational requirements for the positions they offered. They were also not familiar with Accounting Standards and the provision of the Companies Act 1965, including their roles and duties as Company Directors. As stated in Section 132(1A) of CA 1965, directors are expected to have knowledge, skill and experience. They need to be updated on the law, regulations and accounting standard failing which had caused poor corporate governance in DESB. The appointment of auditor was also made without any proper procedure. It is stated in the Act that the appointment of auditor should be made at each annual general meeting. The directors intention to remove the present auditor, Aziz Co before the expiration of their term from the office without a proper procedure showed the directors were not familiar with corporate governance. Section 172 of CA 1965 stated that only the shareholders can remove the Internal Control Issue One example of internal control issues in DESB was the lack of authorization of business transactions. All decisions were made authorised by either En Zayed or Pn Hashimah. Personal vehicle expenses were charged to the company and several withdrawals of companys money were made without proper documentation. Internal Control Issue (Contd) Another example of internal control issues in DESB was no Standard Operating Procedure (SOP) in place and all decisions were made and authorized by either En Zayed or Pn Hashimah. Some wwithdrawals of companys money were made without proper documentation. The recruitment of new employees was also made without proper procedures. There was no segregation of duties in DESB. En. Zayed does not segregate management duties equally among the employees. For instance, there was no segregation of duties between the person who approved payments of employees was all done by Pn Hashimah alone. This issue may cause task redundancy, fraud, negligence, power abuse, inefficiency and work delay to occur within the company. There was also no Audit Committee set up in the company. DESB should establish an Audit Committee for a better internal control. DESB was also lack of control and supervision. The employees prepared their timesheets by their own without any manager authorization. Puan Hasimah approved and made payment of the salaries. Supervision should be done in regular basis. The management too should review the adequacy of internal control and assign supervisors to manage the timesheets for he employees time in and time out. They may as well use a punch card system. Finally, DESB also had no budget planning. The budgets can be used to compare the budgeted costs and actual costs to see any variance. This can help managers to make efficient dectston making. IDENTIFIED ISSUES IN DESB Ethical Issue The ethical issue that can be identified in DESB is the abuse of power by the directors. The family members of the directors were employed as employees although some did not have the necessary Job experiences needed for their positions. Puan Balqis and Encik Salam who only had secondary school background ere appointed to be the Operations Manager and Human Resource and Administrative Manager respectively. Besides that, abuse of power by the directors can also be seen when the directors personal vehicle expenses were charged to the company. It is not ethical for the directors to take advantage of their power in the company. Accounting System Issue DESB had used MYOB Accounting Software that was not integrated. This caused the data not to be processed and generated automatically between certain modules. DESB should purchase new software that can simplify the recording of business ransactions such as the USB Accounting Software. Accounting system issue can also be seen when the customers monthly statement of accounts were not sent to the customer on monthly basis. Documents were not pre-numbered and missing which made it hard to reconcile customers account balances. Management Issues Other issue related to DESB was inadequate Job training for the employees. Most of the employees have no necessary Job experience before Joining the company. The management should employ candidates with suitable qualification and working experience. DESB should also invest on necessary training to enhance knowledge of he employees. For instance, DESB must provide training to Cik Amy who is a fresh graduate without working experience. Besides that there was no proper recording of assets. Several assets purchased by the company were not recorded properly. Management Issues (Contd) DESB paid its employees wages weekly without employee benefit and EPF contribution. EPF contribution for contract workers were not deducted and remitted to EPF. The EPF should be contributed to the employees as stated in the Employment Act. One of the management issues was that the company maintained a lean not clarified clearly. QUESTIONS ANSWERS 1 . Were there any abuses of power by the management and breach of fiduciary on the part of the directors? Yes. Based on Company Act 1965, Directors are required to act bona fide for the benefit of the company as a whole. Fiduciary is a term used to cover situation where a person is expected to act for the interest of others not for their own self interest. Directors fiduciary obligations are to exercise their powers under the companys constitutions for proper purpose, to avoid conflict of interest and not to profit from their position such as misuse of corporate fund, misuse of onfidential information, honesty and diligence. While power is defined as the ability to conferred on a person by law to determine and alter the rights, duties and other legal relations of him or others. Abuses of power by the management can be seen when the controlling directors, En Zayed and Pn Hashimah tried to negotiate with the Auditor to not qualify the Financial Statement. They planned to terminate the auditors appointment and appoint a new friendly party auditor who can cooperate with them. The directors showed the intention to commit fraud and they definitely id not act in the best interest of the company. According to Section 132(1) of Companies Act 1965, a director of a company shall at all time exercise his power for a proper purpose and in good faith in the best interest of the company. The directors had gone against the provision in the Companies Act 1965. Besides that the directors had also charged their personal vehicle expenses on the company. There were also were also not familiar with Accounting Standards and the provision of the Companies resolution at general meeting with special notice of 28 days given to the auditor. One f the most distressing issues confronting board members is how to comply with their fiduciary duty to shareholders and unit owners. Although misconceptions abound as to the precise nature and scope of this obligation, a breach of the fiduciary duty could result in grave consequences for both offending board members and the community which he represents. Perhaps the most widespread misconception is that fiduciary duty is related to degree of competence with which board members perform their management responsibilities. In fact, the fiduciary responsibility has nothing to do with board members skill. Basically, a breach of the abuse of such power result in harm to one or more of his constituents. The placement of ones trust, confidence and responsibility in another person is the hallmark of a fiduciary relationship. The investiture of such trust, confidence and responsibility in the fiduciary bestows upon him, a position of influence and superiority over the person with whose he deals. As such, he is charged with an extraordinary degree of moral accountability to those people. Clearly, trust and confidence has been reposed on one side and there is a resulting superiority and influence on the other side. Thus, board members are fiduciaries to shareholders and unit owners who have elected them to their position of power. QUESTIONS ANSWERS 2. Who should be held responsible and accountable? The directors, top management and employees of Delima Enterprise SIB should be held responsible and accountable. This is because the directors should be more familiar with their roles and duties as company directors. They should have possessed enough skill and expertise to develop a good strategy and structure in the company. In the context of the Malaysian corporate law framework, the duties and esponsibilities of the company directors in Malaysia are clearly stated in the Malaysian Companies Act 1965 (Act). Under the Act, company directors are responsible for the management of their companies and have a fiduciary duty to act in the best interest of their companies. Sections 166A(3), 166A(4), 166A(5), 167(1), 167(1A), 169(1), 169(3), 169(16) of the companies Act are some of the key references that state that company directors are responsible for the maintenance of accounting and other records, as well as the tabling of the audited financial statements at a general meeting of members of a company. While Sections 166A(3), 166A(4), 166A(5) state clearly that the directors of a company shall ensure that the accounts of the company (including consolidated accounts, where applicable) laid before the annual general meeting are in accordance with the applicable approved accounting standards. Section 167(1) requires the company directors and managers to ensure proper maintenance of accounting and other records to enable them to be conveniently and properly audited and Section 167(1A) requires accounting entries and other records to be properly documented within sixty days of the completion of the transaction. Besides that Section 169(1) and 169(3) require directors of a company to table at the annual general meeting a profit and loss statement for the period and a balance sheet to which the profit and loss account relates. Section 169(5) requires directors of each company to prepare a resolution signed by no fewer than two of the directors attesting to the profit or loss of the company for the financial year and the state of affairs of the companys affairs as at the end of the financial year. QUESTIONS ANSWERS The top management on the other hand should have involved in giving opinions on decision making. They are the ones who discuss with the directors on any matters that are important for the future of the company. They should also carry out their own responsibilities and duties in the company. The finance executive, Cik Amy for information and data that is related to the accounting transaction in DESB as well as to maintain proper recording of the Companys assets and integrated accounting system to be used in the Company. 3. Could the Audit be completed soon without any qualification? An auditors report is considered an essential tool when reporting financial information to users, particularly in business. It is mandatory for all companies under the Companies Act 1965 to perform the statutory audit. In this case, DESB was required to comply with the Companies Act 1965 to prepare the Audited Financial Statements and in addition to meet the bankers request to process the facilities application. Yes, the audit can be completed soon without any qualification if En Zayed and Pn Hashimah could attend to the outstanding matters objectively. They should discussed objectively with the auditors and be guided by the auditors for the appropriate solutions. It was noted from the audit findings that several ransactions with significant amount were wrongly recorded and due reconciliation was necessary to identify and make appropriate adjustments to the accounts. 4. What should be done to improve the leadership and management of Delima Enterprise Sdn Bhd? The leadership of DESB can be improved by stating a clear Job description of each position in the company to prevent redundancy and breach of fiduciary responsibilities. DESB must also have sufficient control mechanism in both the management and operation level. The company can also introduce an internal audit department. Besides that, extensive sets of Standard Operating procedure SOP) must be introduced in all aspects of the management and operational level with the objective to achieve goal, prevent deviation, provide details and information for controls. This question will be further answered in the next part under Recommendations for Delima Enterprise Sdn Bhd. Improvements. RECOMMENDATIONS After identifying all the issues related to Delima Enterprise Sdn Bhd, now we can recommend on what should be done to improve the current management and leadership of the company. DESB must practice and implement some recommendations that will enable the company to enhance its performance and settle the unresolved issues. Segregation of duties Firstly, the company must implement segregation of duties. Encik Zayed should assign different employees to different position so that each task would be carried out by different individuals. In custody of assets the employees responsible for purchases or disposals of fixed assets should not have an access to record transactions in the fixed asset ledger. The useful life of the fixed asset (i. e. the life over which asset is depreciated) should be determined based on generally accepted accounting principles and entered in the system by a finance employee responsible for maintaining the fixed asset ledger. Fixed asset disposals should be made after review and authorization from a supervisory-level employee. Periodical physical counts of assets should be conducted by employees without record-keeping or authorization responsibilities, such as a finance department or an outside inventory service. Adjustment to the fixed asset system should be reviewed and approved by a maintenance of fixed asset system. The reconciliation of the general ledger fixed asset balance to the fixed asset system should be completed by someone who does not maintain the fixed asset system. Account reconciliations should be reviewed and pproved by someone other than the preparer of the reconciliation. While for record keeping, the employee who is responsible for the receipt of cash should not have access to record or authorize transactions in the accounts receivable ledger and customer accounts. In addition, the person receiving the cash or preparing the deposit should not be responsible for recording cash transactions or preparing the preparing the bank reconciliation. The employee preparing should not be responsible for cash transactions in the account receivable ledger and customer accounts. In addition, the bank reconciliation should be prepared by an employee ho is not involved in cash receipt or cash disbursement activities. The Adjustments and write-offs to customer accounts should be reviewed and approved by an employee who does not have responsibility for recording these transactions. In addition, this employee should not be responsible for preparing the reconciliation of the accounts receivable subsidiary ledger to the general ledger accounts receivable subsidiary ledger to the general ledger account balance. The preparer of bank reconciliations should not have the responsibility for recording cash receipt or disbursement transactions. In addition, bank reconciliations should be reviewed and pproved by an employee other than preparer. As a best practice, the reviewer should be in a supervisory-level position. As for automation or computerised system, there should be segregation between systems development and operations, operations and data control, and data base administration and system development. The employee responsible for designing and implementing information system cannot be the same person as the person responsible for testing the system, conducting system audits, or monitoring and reporting on systems. Secondly, the management should provide necessary training to all the employees so that they ould be more efficient in performing their Jobs. The directors too must equip themselves with all the necessary knowledge and skills to lead the company. En Zayed should spend more on training to equip the employees with proper knowledge. The management too must hire people that have good academic qualifications relevant experiences. The qualifications of the candidates must be emphasized so that they can carry out their tasks well. Cik Amy should be send for further training to enhanced her understanding in relation to her Job description and competency to perform her Job. The management should enrol her to a short course esignated to improve work efficiency and effectiveness in any local institutions. Besides that, the company should create and implement Standard Operating Procedure (SOP) for all transactions related to each department in the company. (Refer Appendix 1) All types of incorporated companies enhance corporate governance. The directors must be updated with matters regarding powers of the registrar of the company, management and administration of the company, officers of the company, accounting and auditing of the company. Authorization Authorization is the process of reviewing and approving transactions or operations. Some examples are verifying cash collections and daily balancing reports; approving certifications, leave request and cumulative leave records; and approving charge orders, computer system design or programming changes. In future, DESB should emphasize on the authorisation in any transaction. This will prevent misappropriation of cash or assets. DESB management should prepare budget planning, plan on any cost that is likely to be incurred. This enable them to compare the budget cost and actual cost to see any variance on the performance evaluation. This will help managers to make efficient decision making. Every asset purchased ust be recorded manually computerized, Assign person(s) to be responsible for the company assets, Propose the Asset Tagging System The company should create a new organisational chart according to function. All the positions and function should be clarified clearly. (Refer Appendix B) Accounting records The accounting records must be kept in a safe place and documented based on its categories according to date. All the vouchers must be pre-numbered and statement of accounts must be sent to customers every month. Access controls Access control to the companys record must be restricted to authorised personnel nly. For example, the employee responsible of accounting information records should have medium of control such as password to secure the information. Only authorize employee can access to the information. Independent verification Finance manager should prepare worksheet to verify the performance of finance department staff independently. While supervisor must be hired to evaluate the time in and time out or the performance of DESB employees. They must not prepare their own timesheet anymore. 5 Cs of Creditworthiness of Borrower In order to be eligible to apply for the bank loan facilities, the company management ust ensure they comply with all the 5 Cs of creditworthiness of borrower. Character refers to the borrowers integrity and willingness to repay the financial obligation. Capacity refers to borrowers cash flow and ability to repay the debt from ongoing business operations. Capital is the borrowers financial net worth. A significantly positive net worth has the potential to offset insufficient cash flows, because financiers perceive the borrower still has more than adequate means to repay the loan. Collateral refers to any property owned by the borrower that can be pledged for security. Conditions refer to economic, industrial and company-specific prospects and events that may occur during the period of the loan that could have a significant effect on your company. For example material prices, an employee strike, increasing interest rates, etc. CONCLUSION As a conclusion, I have learnt how to relate the theories into practices in a real life situation from the issues encountered by Delima Enterprise Sdn Bhd. The directors surely need to equip themselves with necessary skills and knowledge before they incorporate the company into a private limited company in term of management and leadership. REFERENCE icoph. org/downloads/ICO-CEO-Job-Description-20-September-2011 . pdf docstoc. com/docs/4625243/general-manager-Job-description http:// www. fishershypnosis. com/free-standard-operating-procedure-template. html Yycadvisors (2012). Appointment of auditor in Malaysia. Retrieved September 25, 2012, from yycadvisors. com/appointment-of-auditor-in-malaysia. html Malaysia, S. S. (2012, January). Removal of Auditor. Retrieved September 25, 2013, from ssm. com. my/en/ls/application/auditor/how Wikianswer (2013). SCs of creditworthiness of borrowers?. Retrieved September 25, 2013, from http:// wiki. answers. com/Q/5_Cs_of_creditworthiness_of_borrower- http:// malaysiabizadvisory. com/auditor-role-in-sdn-bhd-company/ Companies Act 1965 www. businessdictionary. com Suggested Standard Operating Procedure (SOP) Purpose (Appendix A) 1. To ensure that the processing of financial documents is consistent and to describe the procedure of processing of financial documents. 2. Scope This SOP applies to the whole department processes. 3. Responsibilities It is the responsibilities of the manager of each department to ensure that the procedure is being applied to his/her own department. . Procedures Authorization Contact. Each department should nominate at least two senior as their Authorized Contact Officials. Any important document requires verification from both authorization and both or one of them is not signed, it shall not be entertained. Segregation of duties. Same Job may require different people to complete the transactions and it also provides independent views on the work performed. Assets. Custody of assets : Any storage of assets must be kept by the person chosen and frequently review the conditions of assets. Any obsolete assets must be analysed more whether to be disposed or upgrades. Recording of assets : The person who records and custody must be separated and he is to ensure that the records on amount, types of assets, value of the assets and anything regarding the assets must be properly kept and filed with proper coding. Suggested Standard Operating Procedure (SOP) (Appendix A) Accounting records The Chief Financial Officer, Controller and accounting department personnel should not have access to modify general ledger accounts or change mappings for these accounts. Normally these changes should be made by IT personnel after approval. Financial statements should be approved by supervisory personnel at a higher uthority level than person preparing the financial statements. Access controls. The fingerprint verification machine can be used in accessing controls to important items. For example, the warehouse. Independent verification The fingerprint verification machine allows for multiple records to be crossed checked. There is no one allowed to make any changes to the first records and second records are used to verify the first records. This is to increase the level of security. Improper Organisational Chart The organisational chart was improperly arranged and too few positions (with

Will receiving a college degree improve your career opportunities Essay

Will receiving a college degree improve your career opportunities - Essay Example This paper puts into perspective how a college degree can improve career opportunities. A college degree has the potential of enhancing my career opportunities because it increases an individual's chances in the market. Case in point is that an individual with a college degree has an added advantage compared to those who do not have a single certificate. Unlike previous regimes, a college degree provides an opportunity for an individual to earn decently compared to a high school graduate. The financial value of a college qualification cannot, therefore, be overemphasized because it is the only gateway through which an individual can earn some decent living. A college degree widens an individual's world view making it possible to scrutinize issues from different perspectives. Employees require individuals who are critical and can make appropriate decisions under crucial circumstances and a college degree presents such opportunities. A reflection in the process of Critical thinking used in forming the response Critical thinking is an essential component employed in determining the appropriateness of the information presented. The process of critical thinking used relate to the process used to find content for the answers in this context. Having a college degree improves an individual's portfolio in the job market and understanding such as a phenomenon demands essential interpretation of the inherent facts.

Culture and Sub-Genres in Literature Essay Example | Topics and Well Written Essays - 1500 words

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