Management Accounting

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Vocabulary

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谢谢老师学生们。
https://www.nst.com.my/opinion/letters/2023/08/941283/going-green-electric-vehicles?
utm_source=nst&utm_medium=recsys
https://www.nst.com.my/opinion/letters/2023/05/908811/strive-instil-sense-civic-duty
https://www.thesundaily.my/opinion/adopt-drastic-strategies-to-tackle-river-pollution-
EF8700798
https://www.nst.com.my/news/nation/2022/05/800933/bottom-approach-tackle-river-
pollution

https://www.nst.com.my/opinion/letters/2019/08/516887/were-unaware-air-pollution-silent-
killer
https://www.nst.com.my/opinion/leaders/2022/12/861862/nst-leader-tragedies-and-other-
troubles
https://www.nst.com.my/opinion/columnists/2023/05/907060/proper-drainage-will-minimise-
flood-damage
https://www.nst.com.my/opinion/leaders/2021/07/704625/nst-leader-dont-ignore-mental-
health
https://www.nst.com.my/opinion/letters/2021/10/736454/better-or-worse-concept-under-
strain
https://studymoose.com/gangsterism-and-rising-violence-among-youth-essay
https://www.nst.com.my/news/2016/10/184399/lee-update-school-rules-reflect-changing-
times
https://www.nst.com.my/news/2015/09/rising-wave-juvenile-crime
https://www.nst.com.my/news/exclusive/2017/04/234824/understand-why-schoolchildren-
join-gangs-says-analyst

The applications of the provisions under SOGA 1957 can be demonstrated on the issues arising from
implied terms on quality and fitness under the contract of sale of good.
S.16 (1) (a) of SOGA 1957
The issue of the question is to analyse whether the Sale of Goods Act 1957 upholds
the doctrine of caveat emptor or operates to protect consumers in commercial
Agreements

To start, the doctrine of caveat emptor is translated as “Let the buyer beware” which
means that a buyer should be responsible for safeguarding themselves in negotiating
contractual terms with their own knowledge and ability. The scope of the doctrine is
explained in Wallis v Russell whereby the doctrine applies where a buyer uses his
ownjudgment and freely chooses products he needs to buy. This doctrine has often
beenemployed to oppose the imposition of guarantees ensuring product quality. An early
expression of such opposition is dictated in Chandelor v Lopus where the case submitted
upon the significance of caveat emptor in common law stating: “that if there is no warranty ...
an action on the case does not lie, even though [the buyer] is deceived.” One can agree that
this doctrine places responsibility on the buyer to exercise his own judgment and care for
himself during commercial transactions, which can be said to provide protection towards the
seller in case of a dispute towards the quality or fitness of the products. This doctrine has
progressed during the 18th and 19th century and eventually equipped into the law of England.
As the Sale of Goods Act 1957 derived from the English Sale of Goods Act 1893, the
doctrine was eventually applied into the Malaysian Context.

The doctrine of caveat emptor is seen in Section 16(1) of the Sales of Goods Act 1957
where it states that subject to this Act or other laws that are in force, “there is no implied
warranty or conditions regarding the quality or fitness for goods under a contract of sale.”
This shows the need for buyers to take reasonable care during purchase as they will not be
able to bring action towards the seller if there had been a defect in the quality or fitness in the
product. However, there are a few circumstances when it is the seller’s responsibility to
adhere towards certain conditions required by law. These circumstances include Section16(1)
(a) where the buyer expressed or implied that by informing the seller the particular.reason for
the goods being bought, and demonstrated that the buyer depended on the
seller’s judgment or skills, and the goods are of a description which the seller provides for
in his trade, and under these conditions there is an implied condition that the goods sold
must be reasonably suited for such purposes. The application of this section can be seen in
Sunrise Bhd & Anor v L & M Agencies Sdn Bhd whereby the plaintiff contended that the
tower cranes bought from the defendant frequently malfunction which breaches the
defendant’s responsibility to ensure that the cranes had to fit for the purposes for which it
was bought. The court held in favour of the plaintiff on the grounds that at all times during
the negotiations of the contractual terms, the plaintiff had make known to the seller that the
construction of the condominium require tower cranes
Besides this, subsection (b) further provides that if a product is bought by description
by a seller that deals in products of that description, there is an implied condition that the
products must be of ‘merchantable quality’, but if the buyer inspected the goods, implied
conditions do not exist and such inspection would normally reveal the defects in dispute.
The Act does not provide the meaning of ‘merchantable quality’, but the meaning to is
defined in Henry Kendall & Sons v William Lilico & Sons Ltd whereby merchantable means
commercially saleable. If the good is being described in the contract as limited to one
purpose, the goods must fit that specific purpose. If the good is described in the contract
as being fit for multiple purposes, it would be merchantable if it fits into one of the
purposes. An example case for this provision is Wilson v Rickett Cockerell & Co Ltd
whereby
the plaintiff had bought ‘Coalite’ coal from the defendants who are coal merchants.
However, it was later realised that there was a detonator embedded in a piece of coal in
the delivery which resulted in an explosion at the fireplace of the plaintiff. The court ruled
that the whole consignment was unmerchantable as its defects that render them
unmerchantable

Management accounting

https://www.scribd.com/document/356024242/Advanced-Writing-Skills-1-pdf#
https://www.nst.com.my/news/2016/11/185890/food-review-extraordi-nasi-superb-fare-
nilais-restoran-nasi-kandar-lawood
https://www.nst.com.my/lifestyle/sunday-vibes/2022/09/830289/whats-brewing-town-
digital-nomads-work
https://www.nst.com.my/lifestyle/sunday-vibes/2021/04/685171/muar-heart-small-town

https://www.wallstreetmojo.com/mixed-cost/
https://www.myaccountingcourse.com/accounting-dictionary/mixed-cost
https://www.investopedia.com/terms/s/semivariablecost.asp
https://www.youtube.com/watch?v=u7V1LPVlHck
https://bjak.my/blog/what-you-should-know-about-car-repossession-when-the-bank-
takes-your-car/
https://www.imoney.my/articles/hire-purchase-default-repossession-and-other-
common-problems
For the buyers to make prudent decision on purchasing goods, one of the issues related to S.16 (1) (a) is

that the buyer must make known to the seller the particular purpose for which the goods are required. In
other words, the buyer must make the seller know the specific purpose for which he requires the goods so

that the seller can supply the goods to meet his purpose. The seller has to identify the characteristics of the

goods that will enable them to meet the buyer’s purpose before he can reasonably his skill or judgement to

select from the goods he dealt. If the purpose of the goods is evident, the purpose of purchase need not be

known, unless it is for a very specific purpose. For instance, a customer, without disclosing his purpose,

buys fish food. The seller breaches his obligation if the goods are not suitable as fish food because the

goods do not fulfill the quality and the particular purpose for which it was bought. However, when the

buyer only indicates a range of possible purposes for which he requires the good, he does not provide the

seller with sufficient information from which the seller can identify the characteristics of the goods of the

kind that will satisy the buyer’s need. Under such circumstances, the seller will not be held liable for

supplying the goods that do not meet the buyer’s purpose.

It goes without saying that social media like Facebook now emerges as the platforms for Small and

Medium Enterprises (SMEs) in Malaysia to make sales. About 32 per cent of operational SMEs on

Facebook reported in October 2020 that the sales they made digitally has increased compared to before the

Covid-19 pandemic. Nevertheless, the skills or judgement of the sellers on their products sold cannot be

proved easily as customer review and seller feedback are not available. Furthermore, online transaction

also does not allow consumers to communicate face-to-face, to examine the goods and to know the sellers

and their business places.

a purchaser from a construction firm intends to buy a machine used to raise workers onto the higher floors

of buildings. The purchaser should tell the seller the specific purpose of the machine he wants to buy. If the

seller is not told of the specific purpose, there is no breach of implied condition if the seller sells to the

purchaser the machine for raising goods and not for people.
It goes without saying that social media like Facebook now emerges as the platforms for Small and

Medium Enterprises (SMEs) in Malaysia to make sales. About 32 per cent of operational SMEs on

Facebook reported in October 2020 that the sales they made digitally has increased compared to before the

Covid-19 pandemic. Nevertheless, the skills or judgement of the sellers on their products sold cannot be

proved easily as customer review and seller feedback are not available. Furthermore, online transaction

also does not allow consumers to communicate face-to-face, to examine the goods and to know the sellers

and their business places.

For instance, the buyer should consult the pharmacist on duty instead of the retail store assistant when he

or she wants to purchase drugs.

Although the goods fit the purpose of the buyer, the seller is not responsible for any breach of an implied
condition if the buyer experience some abnormalities after using the goods.

Therefore, buyers need to bear responsibility during the purchase as they are not able to bring action
towards the seller if there is a defect in the quality or fitness in the product
\
the buyer cannot repudiate the contract of sale or recover damages from the seller for breach of warranty.
S.13 (1) of SOGA 1957 states that the buyer cannot insist on the fulfillment of the condition once he
exercises his option to treat a breach of condition as a breach of warranty.

With the information on particular purpose for buying the goods, the seller can identify the characteristics
of the goods demanded by the buyer, hence being able to supply the goods that can meet the buyer’s
purpose.
Law
X should not expect Y know what kinds of work he is going to carry out with the tractor.
although the buyer relies more on the skills and judgement of the seller than his own.
his product or service.

To promote his products, he will only talk about the aspects of the condition that supports his product or
service.
Likewise, he will also state that his products are scientifically tested to solve people’s problems. Since the
retail worker’s knowledges on their healthcare products is limited, he is not aware of their side effects and
some consumers might complain about allergy after using the products.
An example of this issues when the buyer asks the car dealer to suggest him car suitable for touring
purpose, but the dealer suggests him a Buggati car. The buyer purchases it but finds it not suitable for
touring purpose.Consequently, the car dealer is liable for breach of condition as to fitness because the
buyer who relies upon his skills or judgement is entitled to reject the car and have refund of the price paid.

The issue concerning this condition is that whether the buyer receives the goods which is same as
described by the seller. The seller is still bound to ensure the quality and fitness for purpose of the goods
although he may be new in the business of selling a new brand of particular goods which are in the course
of his business. An example of this issue is Nicholson and Venn v Smith Marriot where the plaintiffs had
bought goods being described as ‘dating from the seventeenth century’ but later found that the set was
actually from the eighteenth century. The court allowed the claim and ruled that casual examination could
not have shown the discrepancy of the description and the goods bought

Besides,the seller is also bound to ensure the quality and fitness for purpose of the goods although he may
be new in the business of selling a new brand of particular goods which are in the course of his business

The standard to deduce reliance of buyer on the seller’s skills and judgements are subjective which is
based on the facts of case in dispute. Therefore, mere disclosure of purposes for the goods which are
required by the buyers is not sufficient in order to create a part of reliance on the part of the seller

Price means the money consideration for a sale of goods.Goods means every kind of movable property

other than actionable claims and money; and include stocks and shares, growing crops, grass and things

attached to or forming part of the land which are agreed to be severed before sale or under the contract of

sale.

According to S.16 (1) of Sale of Goods Act (SOGA)1957, there is no implied condition warranty or

conditions regarding the quality and fitness of goods under a contract of sale. It indicates that the buyer

needs to exercise caveat emptor which is also known as ‘let the buyer aware’ where a buyer should be

responsible for safeguarding themselves in negotiating contractual terms with their knowledge and ability.

However, S.16 (1) (a) states that there are four conditions of implied terms as to the quality and fitness for

a particular purpose, namely the buyer should expressly or impliedly makes known to the seller the

particular purpose for which the goods were bought, the buyer relies on the seller’s skills and judgement,

the goods are of the description which is in the course of seller’s business to supply and specific goods

which are bought not for its patent or trade name.

This provides protection towards the seller in case of a dispute towards the quality or fitness of the

products.
in a circumstances where the buyer does not tell the specific purpose for which the goods are bought

the issue of seller not possessing the expertise to help buyer select the goods can be addressed under the

second implied condition of S.16 (1) (a) of SOGA 1957 as the buyer relies on the seller’s skills or

judgement to purchase their goods. The buyer brings home the products based on the information provided

by the seller after expressing the special purpose to the seller. Reasonable reliance which involves

considering the expertise of the buyer and seller plays an important role when the buyer purchases the

goods based on the information provided by the seller. The buyer must ensure that the seller whom they

obtain information from possess certain skills or knowledges to judge the goods. Nevertheless, there are

some circumstances where the seller’s skills and judgement are not reliable. In Chapronier v Mason (1905)

where the buyer when trying to bite a bun he bought from a bakery, had his teeth broken as a consequence

of a stone in the bun. The seller was liable to pay the damages as he breached the condition and the buyer

relied on the seller’s skills.

For example, a goldsmith,who sells a car to his worker has breached the third implied condition under S.16

(1) (a) of SOGA 1957 and would be held liable for any loss of the other party. S.16 (1) (b) of SOGA 1957

also states that the goods shall be of merchantable quality. Merchantable means that the article is of such

quality and in such condition that a resonable man acting resonably would after full examination accept it

in performance of his offer to buy it. The condition of merchantability is applicable when the goods are

sold by description and the seller deals with such goods. Therefore, the seller has to ensure that the goods

supplied correspond with the description as stated in S.15 of SOGA 1957. Under S.16 (1) (b) of SOGA

1957, the buyer is entitled to claim for damages or reject the goods if the seller breahes the warranty or

condition. Nevertheless, the breach of warranty or condition only occurs if the reliance on the sale by

description is established.

For instance, A buys a pair of Adidas shirt based on his personal preference for the brand name. He

contracts skin problem after several months of wearing it. He is not entitled to claim any compensation

because there is no condition as to fitness

The contract of sale cannot be performed if the goods supplied do not fit the purpose it is bought since S.16

(1) (a) of SOGA 1957 is breached. The buyer can reject the transaction and return the goods to the seller

on breach of a condition by the seller. On the breach of a warranty by the seller, the buyer is provided with

a remedy to claim damages suffered. However, S.13 (2) of SOGA 1957 states that where the contract of
sale is not severable and the buyer has accepted the goods or any part of the goods, the breach of any

condition by the seller can only be treated as a breach of warranty, unless there is a term of the contract,

expressor implied to the contrary.

The applications of the provisions under S.16 (1) SOGA 1957 can be demonstrated on the issues arising

from implied terms on quality and fitness under the contract of sale of good. The first implied condition of

S.16 (1) (a) of SOGA 1957 can be applied on the situation where the buyer does not expressly or impliedly

make known the seller the special purpose of purchasing the goods. For instance, a farmer, X wants to

plough a land where its soil is fine and dusty in nature. X buys a tractor for the purpose of ploughing the

land from a local supplier of agricultural machinery, Y. Having no information about the types of land X

is going to plough, Y will not be held responsible for breach event if the goods sold does not fit for X’s

particular purpose. Y is not able to supply X with the goods that can meet his purpose without the specific

purpose provided. Although it is obvious that the purpose of a tractor is to plough the land, X still has to

make Y aware of his specific intention of using a tractor to plough in such fine and dusty soil. In this case,

X should bear the consequences of purchasing the tractor. X is not entitled to rescind the contract or claim

Y for any loss due to the breach of condition or warranty as it is the right of the seller to sell his goods

under S.14 (a) of SOGA 1957.

Next, the second implied condition of S.16 (1) (a) of SOGA 1957 can be put in place when the seller’s

skills and judgement does not comply with the buyer’s particular purpose of acquring the goods. A young

man, Alex contracts dermatitis after wearing a T-shirt bought at the clothing store nearby. Before buying

the T-shirt, he tells the store assistant, Andrew that he wants to buy a cotton T-shirt which is suitable to be

worn on a hot day and his skin is allergic to the wool which contains sulphite. At the time of purchase,

there is a label on the side of the T-shirt stated that it is 100% cotton. Alex examines the goods and

satisfies with what stated in the label and therefore buying the shirt. As a result, Andrew is held liable for

the breach of warranty. In this situation, Alex, as the buyer, has established reasonable reliance on the

skills and judgement of the seller, Andrew to buy the T-shirt. He trusts that Andrew is equipped with

sufficient skills and judgement to help him with the purchase as he has worked in the store for more than

five years. Alex expresses the particular purpose of acquiring the shirt and the abnormalities of his skin to

the seller. He believes that Andrew can help him to choose the suitable T-shirt. Since the specific purpose
of acquiring the shirt is made known clearly and reasonable reliance is established on the seller, Andrew is

held responsible for any breached event.

Moreover, the third implied condition of S.16 (1) (a) SOGA 1957 can be applied on issue where the seller

supplying the goods is not the dealer of the kinds of products transacted. The buyer must purchase the

goods from the place which the seller has the expert to sell the goods or which is in the course of the

seller’s business supply. Besides, S.16 (1) (a) of SOGA 1957 states that if the goods are of a description

which is in the course of the seller’s business to supply, there is an implied condition that the goods shall

be resonably fit for such purpose. The application is seen in the situation when Ken, a young man, buys a

hiking bike from an auto accessories dealer ,Sean. Ken decides to buy the bike as he is attracted to the

description and stylish photos of the bike which is posted by Sean on Facebook. After making online

payment, Ken gets his bike from Sean and discovers that Sean is not a bike dealer. As Sean does not

describe himself as a dealer of bike on his Facebook page, Ken is not aware that Sean is not in the couse of

his business supply when entering the contract of sale. Therefore, Ken is entitled to reject the goods if the

breach of implied condition that the goods must fit for the purpose for which they are required occurs.

Moreover, the application of S.16 (1) (b) of SOGA 1957 can also be seen in the situation where the goods

delivered to the buyer do not correspond with the description of goods. If the goods delivered corresponds

with the description, there is an implied condition that the goods shall be of merchantable quality.When a

product is described by a descriptive word or phrase in the contract of sale, the goods should correspond to

the description ,otherwise the other party is not bound to take it. The application is demonstrated when a

housewife, Madam Wong buys a washing machine from a promoter, Mr Tan after she is attracted to the

description of it on a pamphlet. The description states that the washing machine can be utilised to wash all

types of clothes. However, after using the washing machine, Madam Wong discovers that bleach spots

appear on her jeans. In this situation, Madam Wong relies upon the ‘can be utilised to wash all types of

clothes’ to buy the washing machine but it does not correspond to description and fit the particular

purpose. Since she depends upon the word used in the pamphlet, she is entitled to reject the goods as the

goods is not merchantable and does not fit her purpose.

Lastly, the fourth implied condition of S.16 (1) (a) of SOGA 1957 can be applied on circumstances where

buyer purchases his goods under the patent or trade name. When the buyer specifies his product under its
trade name in such a way as to indicate that he is satisfied, he is not relying on the skill or judgement of the

seller and cannot reject the goods if they do not fit his particular purpose. Nevertheless, the purchaser relies

upon the seller to secure him the goods of merchantable quality under S.16 (1) (b) of SOGA 1957. The

application is demonstrated when the plantiff, Madam Tan suffers from hand injury after using a X brand

thermoflask bought at the mall. The thermoflask explodes when she pours some hot water into it to warm

up soup for her son. At the time of purchase, she insists on buying a X brand thermoflask despite being

reminded about some dreadful incidents related to the product. In this case, Madam Tan buys the goods

based on her personal preference and judgement about the quality of X brand products but not rely on the

skills and judgement of the seller. Madam Wong is thus not entitled to reject the goods or claim for any

losses. Besides, X company is held that its goods are not of merchantable quality as they cannot be used

for the purpose they are bought.

The contract may be absolute or conditional and involves one part owner and another.

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https://www.wallstreetmojo.com/money-market-vs-capital-
market/

S.16 (1) (a) of SOGA 1957 will put the responsibility on the seller for breach of the implied
condition that the goods are reasonable to for the purpose after the buyer expresses the
particular purpose of buying goods to the seller.

Being charged with bribery case, Pristine Offshore not only has to bear the cost associated
with investigation and remedial action, but also loses shareholder and investor confidence as
well as reputation and business relation. Therefore, it is not strange for Pristine Offshore to
reduce its manpower and causes its employees to lose their sources of income.

Furthermore, some notable bribery cases also happens in the 21st century. Likewise, Siemens
AG, a German engineering firm, was charged for paying $ 16 million to the
President of Argentina to secure a contract for making Argentinean identity cards in 2008.
The company was accused of paying more than $100 million in total to government officials.
Another notable bribery case is in South Korea where its president, Park Geun Hye was
impeached for bribery, coercion and abuse for power. In Malaysia, Moreover, the British
aerospace company was also investigated by British authorities due to payments made by the
company through a ‘go-between’company to foreign officials.

It is unsurprising that bribery is not something strange in this digital era. The occurrence of
bribery can be traced back to 3100 BC where the first dynasty of ancient Egypt was notorious
for its bribery in its judiciary. From 100 to 44 B.C.,
Julius Caesar, a notorious ruler, who is willing to employ any means, including violence and
money to obtain the consulate and find a new Rome. In ancient Greek, the wealthy
Alcmaeonid family offered to rebuild the Temple of Apollo after it was destroyed by an
earthquake, In return, the high priestesses of Apollo, Pythia convinced the nation-state Sparta
to help the family to conquer and rule Athens.

The respondents stated that they need to offer bribes to obtain efficient educational and
healthcare services.
https://cread.jd.com/read/startRead.action?bookId=30072763&readType=1

11202200642020 chan yuet yee


https://www.yourarticlelibrary.com/business/ethics/ethics/99812

https://scholarship.law.upenn.edu/cgi/viewcontent.cgi?
article=3659&context=penn_law_review

https://www.investopedia.com/financial-edge/0512/the-biggest-bribe-cases-in-business-
history.aspx

https://www.intechopen.com/online-first/84674

https://www.law.cornell.edu/wex/bribery

https://hls.harvard.edu/today/a-history-of-corruption-in-the-united-states/

https://www.imf.org/external/pubs/ft/wp/wp9863.pdf

https://www.worldbank.org/en/news/factsheet/2020/02/19/anticorruption-fact-sheet

https://www.antibriberyguidance.org/guidance/5-what-bribery/guidance

https://theconversation.com/from-our-ancestors-to-modern-leaders-all-do-it-the-story-of-
corruption-102164

https://www.researchgate.net/publication/228816628_Bribery_and_the_nature_of_corruption

https://www.investopedia.com/articles/investing/012215/how-corruption-affects-
emerging-economies.asp

https://www.mdpi.com/2227-7099/10/12/326

https://www.imf.org/EXTERNAL/PUBS/FT/ISSUES6/INDEX.HTM

https://www.researchgate.net/publication/
272805676_The_Impact_of_Corruption_on_Some_Aspects_of_the_Economy

https://www.researchgate.net/publication/
337338088_Macroeconomic_variables_and_Corruption_in_Malaysia

http://eprints.utar.edu.my/1516/1/G11.pdf ....?
https://www.researchgate.net/publication/
325227325_Corruption_The_Intertwined_Problem_of_Cause_and_Consequence....?
https://pdfs.semanticscholar.org/06e5/c559d14eebcd65df3fc4b46e1274ba28a258.pdf
https://tradingeconomics.com/malaysia/corruption-rank

https://www.nst.com.my/news/nation/2023/02/875554/corruption-not-be-taken-granted-act-
now\
https://www.mdpi.com/2071-1050/12/2/481

https://www.researchgate.net/publication/
325227325_Corruption_The_Intertwined_Problem_of_Cause_and_Consequence

https://acgc.cipe.org/business-of-integrity-blog/malaysia-boldly-enforces-private-sector-
bribery-law/

https://www.legal500.com/developments/thought-leadership/employees-rights-upon-
winding-up-of-company/

https://dnh.com.my/monetary-remedies-at-the-industrial-court-what-are-backwages/

https://louisliaw.com/how-to-make-a-claim-in-the-industrial-court/

https://www.xtra.com.my/trending/
nanrenjingchangbuchuanneikuduishentidaodiyoumeiyouyingxiang/

https://www.chrysos.org.uk/blog/top-10-tips-for-improving-ethics-in-your-workplace
https://emtrain.com/blog/workplace-culture/ethical-workplace-culture/

https://www.mygreatlearning.com/blog/importance-of-stakeholder-management-in-
leadership/#:~:text=Stakeholder%20management%20is%20important%20to,in%20the
%20organization%20or%20project.
https://www.investopedia.com/terms/s/stakeholder.asp

https://www.tractivity.co.uk/blog/why-are-stakeholders-important

https://penpoin.com/product-market-stakeholders/

https://www.wallstreetprep.com/knowledge/stakeholders/

https://www.alva-group.com/blog/types-of-stakeholders-and-their-role-in-the-company/
https://sevenpillarsinstitute.org/ethics-analysis-foreign-bribery/
https://www.ibe.org.uk/knowledge-hub/anti-bribery-corruption.html#:~:text=Business
%20relationships%20rely%20on%20trust,pay%20bribes%2C%20including%20facilitation
%20payments.

https://www.ibac.vic.gov.au/preventing-corruption/corruption-hurts-everyone
https://www.unodc.org/e4j/zh/anti-corruption/module-1/key-issues/effects-of-corruption.html
https://smallbusiness.chron.com/effects-corruption-business-52808.html
https://www.unodc.org/e4j/zh/anti-corruption/module-5/key-issues/consequences-of-private-
sector-corruption.html

https://www.straitstimes.com/business/bribery-corruption-on-rise-among-malaysian-
businesses-survey
https://pdfs.semanticscholar.org/06e5/c559d14eebcd65df3fc4b46e1274ba28a258.pdf

https://simplypsychology.org/maslow.html#:~:text=There%20are%20five%20levels
%20in,esteem%2C%20and%20self%2Dactualization.
https://www.jstor.org/stable/10.5305/procannmeetasil.104.0243

https://www.researchgate.net/publication/
331967269_Corruption_as_a_Violation_of_International_Human_Rights

https://grace.unodc.org/grace/uploads/documents/academics/Anti-
Corruption_Module_7_Corruption_and_Human_Rights.pdf

Malaysia healthcare sector is expected to grow to RM 127 billion by 2027 due to increasing
demand for healthcare service.

make use of non-verbal communication tools such as facial expressions, body languages and
physical contact.Using non-verbal communication is an effective strategy when confronting
with patients not speaking the same language because it enables them to express their
questions, feelings and anxiety to their healthcare providers. In this way, the healthcare
workers can establish a relationship with the patients, making the patients feel safe and
acknowledged. Hence, non-verbal communication plays a significant role in assessing an
emergency situation. Gestures such as nodding, thumb up or down from the patients allow
medical workers to understand their health problems so that healthcare personnels can
provide treatment appropriately in time. Besides, nurses can also utilise body languages to
enhance the key point in the information given to the patients like how and when the
medication should be taken. Nevertheless, non-verbal communication is not an ideal tool to
deliver complex messages, leaving misunderstandings both for the healthcare providers and
patients. Thus, healthcare workers are encouraged to learn

Expound-to give a detailed explanation of something:

The purpose of education, as Martin Luther King Jr tells us, is "to teach one to think
intensively and critically. Intelligence plus character, that is the goal of true education". Let's
live up to that.

Employed-having a job working for a company or another person

Deploy-to use something or someone, especially in an effective way

Inculcate-to fix beliefs or ideas in someone's mind, especially by repeating them


often,inculcating moral values in students.
Grievance-a complaint or a strong feeling that you have been treated unfairly

Comorbidity-the fact that people who have a disease or condition also have one or more
other diseases or conditions

Prior-existing or happening before something else, or before a particular time

its whatdunnit-whodunnit puzzle remains shrouded in a riddle.


whodunnit-a story about a crime and the attempt to discover who committed it

riddle-a type of question that describes something in a difficult and confusing way and has a
clever or funny answer, often asked as a game

hand in glove-working together, often to do something dishonest


if you work hand in glove with someone, you work together very closely

indemnity-Meaning of indemnity in English

indemnity
noun [ C or U ] FINANCE & ECONOMICS, LAW formal or specialized
UK /ɪnˈdem.nə.ti/ US /ɪnˈdem.nə.t̬ i/

protection against possible damage or loss, especially a promise of payment, or the money
paid if there is such damage or loss
commence-
to begin something

devise-to invent a plan, system, object, etc., usually using your intelligence or imagination

flag-to put a mark on something so it can be found easily among other similar things

upon-on(formal)be upon sb formal

to be something that someone will experience or have to deal with soon


Upon can be used to show that something happens soon after, and often because of,
something else

proliferation-the fact of something increasing a lot and suddenly in number or amount


underpin-to give support, strength, or a basic structure to something/ to give support to
something or provide the starting point from which something can develop

bonanza-something that suddenly produces large profits or great opportunities/ a situation in


which large profits are made/ a situation in which something good exists in large quantities

attrition-gradually making something weaker and destroying it, especially the strength or
confidence of an enemy by repeatedly attacking it/ a gradual reduction in the number of
people who work for an organization that is achieved by not replacing those who leave

mundane-very ordinary and therefore not interesting

encompass-to include different types of things

exploit-to use something in a way that helps you/ to use someone or something unfairly for
your own advantage

utilize-to use something in an effective way

acquire-to get or buy something/ to buy or take control of a company or part of a


company, often by buying shares in it/ to get something that is important to your
business/ to get the legal right to use or do something

redress the balance -to make a situation fairer and more equal

sleepwalk-to act without paying any attention to what you are doing, or without
thinking carefully about what might happen
liquidation-the process of closing a business, so that its assets can be sold to pay its
debts, or an instance of this

be enshrined in sth-If a political or social right is enshrined in something, it is protected


by being included in it

fathom-to discover the meaning of something

behind the curve-less advanced, or developing, understanding something, or reaching a


point more slowly than other things or people

curation-the selection and care of objects to be shown in a museum or to form part of a


collection of art, an exhibition

the selection of films, performers, events, etc. to be included in a festival

the selection of something such as documents, music, or internet content to be included


as part of a list or collection or on a website

ephemeral-lasting for only a short time


This might sound like an exceptionally dry endeavour, but it need not be. A cultural
movement might be all it takes to spur us on

endeavour-to try to do something

audiophile-a person who is very interested in and enthusiastic about equipment for
playing recorded sound, and its quality

devote something/yourself to something/someone


to give your time or effort completely to something you believe in or to a person, or to
use a particular amount of time or energy doing something

These things might just end up being far easier to keep than anything digital, which will
likely always require you to trust a system you haven’t built, or a service you don’t own.

appeal-to make a serious or formal request, especially to the public, for money,
information, or help /to interest or attract someone
frown on/upon-to disapprove of (something)/

entrenched-ingrained-(of beliefs) so firmly held that they are not likely to change
In highly regimented workplaces, ya miao has become the most effective – albeit
passive-aggressive – way for staff to assert a form of control.

regimented-too organized and controlled


albeit-despite the stated thing; although:
The nation is adapting, albeit slowly, to the new global economy.

assert-assert yourself-to behave in a way that expresses your confidence, importance, or


power and earns you respect from others
to say that something is certainly true
to do something to show that you have power

stall-If an engine stalls, or if you stall it, it stops working suddenly and without you
intending it to happen/ to delay taking action or avoid giving an answer in order to have
more time to make a decision or get an advantage / If you stall a person, you delay them
or prevent them from doing something for a period of time / to stop making progress / If
you stall an event, you delay it or prevent it from making progress

conform-to behave according to the usual standards of behaviour that are expected by a
group or society

to obey a rule or reach the necessary stated standard:


conform to sth 70% of these imports come from pigs raised under conditions that would
not conform to UK minimum standards.
conform with sth The Food and Drug Administration approved an 18-month extension
of the patent on the drug to conform with new international trade agreements.

revolt-If a large number of people revolt, they refuse to be controlled or ruled, and take
action against authority, often violent action/ to make someone feel unpleasantly
shocked or disgusted

appalling-very bad/ shocking and very bad

presenteeism-the act of staying at work longer than usual, or going to work when you
are ill, to show that you work hard and are important to your employer

Rank And File are the employees in an organisation who are not in any leadership or
managerial positions

decades-old work practices continue to be applied, particularly within many of the


island’s small- and medium-sized companies.

the idea of flexible working – where staff are trusted to handle their workloads and
adjust their timetables accordingly – hasn’t taken root
rear-at the back of something/ to care for young animals or children until they are able
to care for themselves

cap-to put a limit on the amount of money that can be charged or spent in connection
with a particular activity

be capped UK

to play for your national team in a particular sport


to cover the top of something

substantive-important, serious, or related to real facts

delineate-to describe or mark the edge of something

Black swan events are characterized by their extreme rarity, severe impact, and the
widespread insistence they were obvious in hindsight.

perpetual-The light pollution produced by street lamps, advertising boards, flood lights
and our homes is so bad that 80% of the world's population lives in the haze of a
perpetual glow in the hours of darkness
continuing for ever in the same way,continuing for ever in the same way

dazed-very confused and unable to think clearly/ You're looking rather dazed - is
something wrong?

his voice cracks with emotion

navigate-to direct the way that a ship, aircraft, etc. will travel, or to find a direction
across, along, or over an area of water or land, often by using a map/ to move around a
website or computer screen, or between websites or screens/
to lead a company, activity, etc. in a particular direction, or to deal effectively with a
difficult situation/navigate (sth) through sth She has successfully faced the task of
navigating the company through its most difficult period in 25 years./to successfully find
a way from one place to another/
To reach the farm, produce trucks must navigate a dirt road with a ditch on one side.
One study suggests cell phones could be disrupting bees' ability to navigate.

The deaths were a catalyst for a city-wide effort to tackle the impact of light pollution
on birds

It is estimated that between 100 million and one billion birds die every year from flying
into buildings in the US, with artificial lights thought to play a major role in the death
toll. But the effects of light pollution on the natural world is thought to be far greater
still

forage-verb-to go from place to place searching for things that you can eat or use/ noun-
food grown for horses and farm animals

spill-to (cause to) flow, move, fall, or spread over the edge or outside the limits of
something
The impacts of light pollution spill into almost every ecosystem

The impacts of light pollution spill into almost every ecosystem

The night sky is woven deeply into some Kenyan communities

weave-to make cloth by repeatedly crossing a single thread through two sets of long
threads on a loom (= special frame)/ to form something from several different things or
to combine several different things, in a complicated or skilled way/ to go or make a
path by moving quickly and changing direction often, especially to avoid hitting things

But she likes to frame dark skies protection as an opportunity for Kenya, tapping into a
burgeoning astro tourism industry
frame of mind-the way someone thinks or feels about something at a particular time/
to make a person seem to be guilty of a crime when they are not, by producing facts or
information that are not true

burgeoning-developing quickly
tap-to hit something gently, and often repeatedly, especially making short, sharp
noises/to touch the screen of a phone, tablet computer, etc. in order to give an
instruction for something to happen / to use a small device attached to a phone in order
to listen secretly to what people are saying:
He suspected that his phone had been tapped.
tap into something-to manage to use something in a way that brings good results
on tap-available for use at any time/ Working in a library as I do, I have all this
information on tap

designation-the act of stating officially that a place or thing has a particular character
or purpose
The park together with the North York Moors became "dark sky reserves" — a
designation given by the IDA as part of its "international dark sky places" programme.

knock off (something)-knocked more than $2m (£1.4m) off its annual energy bills
to stop working or doing something
tipping point-a time during an activity or process when an important decision has to be
made or when a situation changes completely/ the time at which a change or an effect
cannot be stopped/
Employers could find themselves at a tipping point, where so few employees participate
in their health-care plans it threatens their ability to obtain group coverage.

In some countries this has translated into legislation

knotty-(of a problem or difficulty) complicated and difficult to solve

counter-intuitive-But, counterintuitively, says Seymoure, a lot of light at night can


actually decrease safety, creating shadows and glare

glare-a long, angry look


She gave me a fierce glare
unpleasantly bright or strong light
to look directly and continuously at someone or something in an angry way
She glared angrily at everyone and stormed out of the room

screw-to tighten the muscles of your face or part of your face into a particular
expression, especially one of disapproval or pain

"We have this kind of embedded social idea that darkness equals evil and I think that
really screws us up," said Eaves, who organised a mass online stargazing movement last
year. She wants to uproot these conceptions by getting people to look upwards

reimagine-to form a new conception of


Hartley hopes a reimagining of humanity's relationship with natural darkness will
increase momentum in the fight to preserve it.With everything else that the planet is
facing," he says, "this is just one additional stress to the whole ecosystem that we could
take care of immediately

unsolicited-not asked for


plausible-seeming likely to be true, or able to be believed

fraudulent-dishonest and illegal


a recent uptick in potentially fraudulent messages
Uptick-an increase in something
The UK's National Cyber Security Centre, for instance, noted a 15-fold rise in the
removal of online campaigns in 2020, compared with 2019, while the FBI have noted
that complaints of internet crime in the US rose by nearly 70%

Every day, the media seems to offer a new story of the scams.
the pandemic has provided the perfect environment for them
The pandemic, it seems, has created a unique crucible for online fraud to flourish, as
scam artists capitalise on our fears and anxieties during a time of great uncertainty and
isolation

bypass
to ignore a rule or official authority
to avoid something by going around it
We took the road that bypasses the town

sophisticated-having a good understanding of the way people behave and/or a good


knowledge of culture and fashion/ intelligent or made in a complicated way and
therefore able to do complicated tasks:

elicit-verb -to get or produce something, especially information or a reaction/to get a


student to provide or remember a fact, response, etc. rather than telling them the
answer
Most scams will then try to elicit a strong emotional response that stops us thinking
logically.

impending-adjective-used to refer to an event, usually something unpleasant or


unwanted, that is going to happen soon

dastardly-evil and cruel


In some of the most dastardly schemes, fraudsters pretend to be a lawyer or doctor,
representing a family member or colleague in need of urgent financial help.

Many scams involve a potent mix of all three factors


Worryingly, our smartphones may have made us even more vulnerable to these attacks

glean-to collect information in small amounts and often with difficulty


they can glean more information to personalise their messages

sceptical-doubting that something is true or useful/


He's also sceptical of the idea that senior citizens are automatically at a higher risk than
millennials or Generation Z.

stereotypical-adj-with the qualities that people usually expect of a particular type of


person or thing, although this idea may be wrong/

gullible-easily deceived or tricked, and too willing to believe everything that other
people say

Fear, for example, has been shown to muddy our ability to make decisions.
Scams offering the promise of early vaccinations, or the hope of financial assistance, are
one obvious manifestation of the attempts to exploit our vulnerabilities during the
pandemic.

exploit-verb-to use something in a way that helps you/ to use someone or something
unfairly for your own advantage/
manifestation- (noun)a sign of something existing or happening
One study, examining Instagram and Twitter during the early months of the pandemic
in 2020, recorded thousands of posts tied to commercial scams or fraudulent
treatments,as well as products linked to Covid-19.

We are also more reliant than ever on online communication – whether it's to maintain
contact with our friends and family, to work from home, or to order our shopping
remotely.

wean sb off sth-While there are no fool-proof ways of protecting ourselves,


Norris and Gonzalez both suggest that we should start by weaning ourselves
off the habit of responding immediately to every message we receive.
to make someone gradually stop using something that is bad for them
It's difficult to wean addicts off cocaine once they're hooked.

anomaly-noun -a person or thing that is different from what is usual, or not in


agreement with something else and therefore not satisfactory
That will help us to spot any anomalies in the URL.

Ultimately, we need to have constant vigilance – and to remember that the scammers
will always be one step ahead of us with a new ingenious scheme.
ingenious-adjective-f a person) very intelligent and skilful, or (of a thing) skilfully
made or planned and involving new ideas and methods

plethora-a very large amount of something, especially a larger amount than you need,
want, or can deal with
Instead, he describes a plethora of cases that reveal just how biodiverse green roofs can
be. He's witnessed birds flying to high-rise roofs, populations of rare butterflies dancing
around flowers, orchids blossoming, and insects scurrying around, including
grasshoppers.

scurry-to move quickly, with small, short steps-verb


noun-the act of moving with short, quick steps
The noise of the explosion sent everyone scurrying back into their homes
a period or situation of busy activity-noun
a period or situation of busy activity
The next few weeks were the usual scurry of activity.
These visions of wildlife atop city buildings aren't just picturesque, they're often hailed
as one solution to the world's rapid loss of nature
picturesque-(especially of a place) attractive in appearance, especially in an old-
fashioned way
hail sb/sth as sth-to praise a person or an achievement by comparing them to someone
or something very good
She's been hailed as one of the best young dancers today.

sprawl-verb-to spread the arms and legs out carelessly and untidily while sitting or
lying down/ (especially of a city) to cover a large area of land with buildings, especially
gradually over a period of time
noun-a large area of land covered with buildings, especially ones that have been added
gradually over a period of time
Some of that floor area will go into multi-storey buildings but some will be provided by
ever-expanding urban sprawl, which will leave even less space for wildlife.

Our buildings need not present an unmitigated threat to nature


present-verb-to give, provide, or make something known
to introduce a person/to cause something/
present itself-If something presents itself, it happens
An opportunity suddenly presented itself

mitigate-verb-to make something less harmful, unpleasant, or bad


mitigate the effects/impact of sth There isn't much more we can do to mitigate the
negative effects of rising oil prices.

pepper-US (Verb)-to direct something suddenly and repeatedly at someone, as if


attacking the person
The mayor was peppered with questions from reporters about the municipal corruption
scandal.
To pepper is also to add to something in many places
Green roofs, also known as living roofs, can be peppered with decaying wood, where
insects thrive, and constructed in an undulating topography with nooks and crannies or
sandy mounds that suit burrowing species such as solitary bees.
undulate-to have a continuous up and down shape or movement, like waves on the sea
topography-(noun)-the physical appearance of the natural features of an area of land,
especially the shape of its surface
nooks and crannies-(noun)-small spaces in something or parts of something that are
difficult to reach/ the parts of something that are hidden or difficult to find
eaves-us (noun)-the edge of a roof that sticks out over the walls

fervour-noun-strong and sincere beliefs


Studies have shown that swifts often take to these nesting sites with fervour – including
after they are installed on buildings during renovations.

untangle-verb-to remove the knots from an untidy mass of string, wire, etc. and
separate the different threads/ to make a complicated subject or problem, or its
different parts, clear and able to be understood
edible-adj-suitable and safe for eating

In the US, 37 million people struggle to get enough healthy, affordable food, yet at the
same time 40% of edible produce – enough to feed 164 million people – is thrown away.
Laura Paddison meets the twins who are trying to untangle this contradiction.

heartening-adjective-making you feel happier and more positive


It was heartening to see that even giving people a bag of produce can have an effect and
positively impact their lives.

toll-the total number of bad things or amount of damage that happens as a result of
something/ an amount of money that you have to pay to use a road or bridge/ an
amount of money that you have to pay to use the internet or to visit particular
websites/the cost of a long-distance phone call
When people just have access to convenience store junk food and fast food that's cheap
and convenient, I think that it also breeds an emotional toll on families

catalyse-verb -to make something start happening or start being successful


The idea was catalysed by a devastating natural disaster.

awakening-noun-the act of starting to understand something or feel something


The disaster was an awakening for Annie and Shirley.
aftermath-noun-the period that follows an unpleasant event or accident, and the effects
that it causes
In the aftermath of the storm, there was a huge shock factor to me because I had sort of
known that there was inequality beforehand, but I've never seen it or experienced it so
up close

perverse-adj-strange and not what most people would expect or enjoy


It felt perverse to Shirley, "seeing that all that food was being thrown out at grocery
stores and then simultaneously there are people, there are families in homes, who are in
need of food".

Shirley's experience at the grocery store triggered what she describes as a puzzle piece
falling into place

intriguing-adj-very interesting because of being unusual or mysterious


jump at something-phrasal verb-to accept an opportunity eagerly
She jumped at the chance to collaborate when Shirley and Annie approached her.
dedicated-尽心尽力的-adj-used only for one particular purpose or job-專用的

'lifeline-noun-something that will help a person, organization, or country to continue to


exist or operate in the same way
The government is going to throw a lifeline to the troubled motor industry.
jarring-adj-a jarring sight, sound, or experience is so different or unexpected that it has
a strong and unpleasant effect on something or someone

compound-verb-
to make a problem or difficult situation worse/
The environmental impact of all this uneaten food only compounds the tragedy of this
liaise-verb-to speak to people in other organizations, etc. in order to work with them or
exchange information with them/ to be the link between two or more people,
organizations
They would check dates off with Second Servings to make sure they could access the
food and would liaise with the Houston Health Department to book a community
centre.

kudos-noun-the public admiration that a person receives as a result of a particular


achievement or position in society
Being an actor has a certain amount of kudos attached to it.

inhibited-adj-not confident enough to say or do what you want


That amazes me because maybe as you get older you become more inhibited

intimidating-adj-making you feel frightened or nervous


While trying to tackle big problems can seem intimidatingly complex, it is possible if
you take it one step at a time
impromptu-adj- done or said without earlier planning or preparation
embarked on -phrasal verb-to start something new or important
It remains commendable that water and sanitation access has improved tenfold since
Malaysia embarked on Vision 2020 back in 1991, however some important groups are still in
need of aid.
Empower-verb-to give someone official authority or the freedom to do something
Technology can also empower Malaysia at a household level. The advancement of smart
home solutions today now means that homeowners can enjoy a sustainable home that is both
energy and water efficient, and not worry about sacrificing convenience or comfort.
The next 10 years is a critical period to build resilience and shape our water systems to meet
ongoing challenges and be prepared for future crises similar to the pandemic.
This transition not only calls for a number of technological changes, but also acknowledging
that everyone has a part to play – whether it is the government, businesses, communities, or
people, moving from passive consumers to playing a more active role in managing our water
demand wisely.
By ensuring a collective approach in addressing the gaps in our water systems, we can
achieve a sustainable transition that pays off for the whole nation.

Bequeath-verb-to arrange for money or property to be given to somebody after your death
bequeath sth to sb Picasso bequeathed most of his paintings and sculptures to Spain and
France.
The Bakunins narrated their lives and relationships in great depth in those letters, bequeathing
fascinating details to future historians.
Glimpses-verb-to see something or someone for a very short time or only partly/ noun-
an occasion when you see something or someone for a very short time/
a quick idea or understanding of what something is like
Casual text messages, emails and social media posts offer glimpses of unfolding events and
opinions shared.
Whereas-conjunction-compared with the fact that; but
They'll be able to understand the body language and vocal intonations of someone in the
1990s, whereas we have relatively little idea of what these things were actually like in, say,
the 1390s.
Exquisite-adj- very beautiful and delicate
Films and TV shows, as well as personal photos, videos and social media posts, record in
exquisite detail how people carry out daily tasks.
The minutiae-noun-small and often not important details
Never before in human history have we documented so excessively the minutiae of living.
Prolific-adj-producing a great number or amount of something
He was probably the most prolific songwriter of his generation.
Craze-noun-an activity, object, or idea that is extremely popular, usually for a short time
The craze for health foods has become big business.
Intimate-adj-having, or being likely to cause, a
very close friendship or personal or sexual relationship/of knowledge or understanding)
detailed, and obtained from a lot of studying or experience/ to make clear what
you think or want without saying it directly
Blogs, non-fiction books and some longform journalism have arguably taken the place of
letters today, though they are by definition less private and potentially less intimate sources
of information.
Narcissistic-adj- having too much interest in and admiration for yourself-Given the nature of
social media today, future historians may judge our era as a particularly narcissistic one –
perhaps rightly.
Vanity-noun-the fact that you are too interested in your appearance or achievements
Bemuse-verb-to slightly confuse someone
The fact that people care so much about this might bemuse researchers of the future.
Depict-verb-to represent or show something in a picture or story
While 17th-Century portraits tend to depict aristocrats and royals, since they were the ones
wealthy enough to employ artists who could capture their likenesses, the visual media that
survives us may be skewed in its own way – towards those who were most visible and vocal
on the web.
Snappy-adj-(especially of a man's clothes or of his appearance) modern and stylish/
immediately effective in getting people's attention or communicating an idea/
annoyed and speaking in an angry way
They're visually arresting and usually contain some snappy and sardonic observation
or caption.
Sardonic-adj-humorous in an unkind way that shows you do not respect someone or
something
Caption-noun-a short piece of text under a picture in a book, magazine,
or newspaper that describes the picture or explains what the people in it are doing or
saying
Bland-adj-not having a strong taste or character or not showing any interest or energy
Tout-verb-to advertise, talk about, or praise something or someone repeatedly, especially as a
way of encouraging people to like, accept, or buy something (make known)
Stress, anxiety, productivity: mindfulness is often touted as a solution to nearly everything.
Invigorate-verb-to make someone feel fresher, healthier, and more energetic
Focusing my attention on my breath or my body would calm my nagging internal voice, and
I’d return to normal life feeling energised and invigorated.
Overzealous-adj-too enthusiastic and eager
Britton has shown that overzealous meditation can even damage sleep.
crank sth up-phrasal verb-to increase or improve something
You can only crank up your attention dial so far before you start feeling anxious or stop
sleeping.
Nuance-noun-a very slight difference in appearance, meaning, sound,
Like Britton, she thinks that we need more nuance in our understanding of the specific
situations in which mindfulness may or may not be useful, alongside a greater investigation
of the potential adverse effects.

Our ( ) lifestyle contributes to the …

The water footprint of Malaysia is reported to be at a year, almost double of

STPs is properly designed to….remove/ tackle

Lavish- large in quantity and expensive or impressive


The evening was a lavish affair with glorious food and an endless supply of
champagne.

Showcase-exhibit especially in an attractive or favorable aspect


a glazed case, box, or cabinet for displaying and protecting wares in a store or articles in a
museum
a setting, occasion, or medium for exhibiting something or someone especially in an
attractive or favorable aspect
https://www.brainspire.com/blog/what-are-the-effects-of-technology-on-human-interaction

Spread-a meal, especially one for a special occasion with a lot of


different dishes arranged on a table

Spurt-to (cause to) flow out suddenly and with force, in a fast stream

stroke noun (SWIMMING)-(a particular movement that is usually repeated in)


a method of swimming

a stroke of luck, genius-By a stroke of luck, someone else was walking along
the trail and heard my shouts for help.

stroke noun (ACTION)

a quick, forceful action


Ending negotiations was seen as a bold stroke by many commentators.

a movement of a pen or pencil when writing, or by a brush when painting, or


the line or mark made by such a movement

a sudden change in the blood supply to a part of the brain, which can result in a loss of
some mental or physical abilities, or death

a particular type of repeated movement used in a method of swimming

an unexpected but important event or experience


The bid to take over the company was seen as a bold stroke.

an exact time, or a sound or series of sounds that show this time


The fireworks will start at the stroke of 10.

Cup-to press your hands together to form a ball-like shape with an opening at
the top between your thumbs, or to hold something gently with a hand or between
both hands
He cupped his hands and dipped them in the water to get a drink.

Sturdy-physically strong and solid or thick, and therefore unlikely to break or be hurt

Murky-dark and dirty or difficult to see through


murky adjective (UNPLEASANT SITUATION)

used to describe a situation that is complicated and unpleasant, and about which
many facts are not clear
Emblazoned-marked or shown in order to be very noticeable
Her energy — and smile — is infectious and it's not long before you feel like you're in the
company of an old friend. Ushering me into her spacious apartment in Sri Hartamas, Kuala
Lumpur, the fresh-faced 42-year-old tells me to make myself comfortable at a table lined
with jars of cookies, the words "Fat Sunday" proudly emblazoned on them.

Conceive-to imagine something


to invent a plan or an idea, to become pregnant, or to cause a baby to begin to form
Fat Sunday was founded and established in 2015, conceived from Chin Chin's 15-
year-long passion for creating premium, full-flavoured desserts and sweets.
Palpable-adj-so obvious that it can easily be seen or known, or (of a feeling) so strong that
it seems as if it can be touched or physically felt
We've had this brand for more than six years now," she begins, palpable pride lacing her tone.

Denote-verb-to represent something


they wanted something that denoted indulgence
Indulgence-noun-ERan occasion when you allow someone or yourself to have something
enjoyable, especially more than is good for youTISEMENT
they wanted something that denoted indulgence.
I found myself gravitating to her kitchen to watch her."

hail from somewhere-phrasal verb

to come from or to have been born in a particular place

Intrigue-adj-to interest someone a lot, especially by being strange, unusual, or mysterious


(the making of) a secret plan to do something, especially something that will harm another
person
Concede-verb- to admit that something exists or is true, often unwillingly
to give something to someone, or allow them to have it, especially when you are unwilling to
do so
to stop arguing, fighting, or competing against someone and admit that you have lost
conceded defeat
suffice (it) to say
it is enough to say
Suffice it to say, she didn't just develop any run-of-the-mill popcorn range.
Due to Covid, it's a much scaled down workforce that she's working with but orders are
starting to pick up again.
Pose-verb-to cause something, especially a problem or difficulty
to ask a question, especially in a formal situation such as a meeting
to move into and stay in a particular position, in order to be photographed, painted
to pretend to be something that you are not or to have qualities that you do not have, in order
to be admired or attract interest
Aspire-verb-to want something very much or hope to achieve something or be successful
Inspire-adjective-excellent, or resulting from inspiration
Sheepishly-adv-in a way that is embarrassed because you have done something wrong or silly
a delighted smile lights up Chin Chin's face.
Refine-verb-to improve something or to make it pure, especially by removing material that is
not wanted
to improve an idea, a method, a system, etc. by making small changes
Skimp-verb-to not spend enough time or money on something, or to not use enough of
something in order to do a job or activity as it should be done
https://web.facebook.com/SmartMindSabakBernam/posts/essay-a-picnic-by-the-sea/
434722393745447/?_rdc=1&_rdr
https://www.vedantu.com/english/family-picnic-essay
https://www.toppr.com/guides/essays/essay-picnic-with-family/
http://ponponproduction.blogspot.com/2016/03/pt3-english-essay-example-article.html
https://www.cnblogs.com/Kate-liu/p/11237519.html
https://chasingplaces.com/my-unforgettable-weekend-getaway-to-cameron-highlands/
https://www.charlotteplansatrip.com/en/malaysia/guide-cameron-highlands/
Anomaly-noun-a person or thing that is different from what is usual, or not in agreement with
something else and therefore not satisfactory
the authorities are still on the alert for any health anomaly

be on the lookout for-keep a lookout for-border-control authorities will be on the


lookout for international visitors and Malaysians returning from countries where
monkeypox is endemic
prior to-before-Prior to Covid-19, Ebola did sneak out of the African continent and
head for the West; though thanks to quick action by the health authorities in the
affected countries, its sojourn was brief.

Sojourn-noun-a short period when a person stays in a particular place


Inoculate-verb-to give a weak form of a disease to a person or animal, usually by injection, as
a protection against that disease
When the WHO declared smallpox eradicated in 1980, people stopped getting inoculated
against it, and by extension against monkeypox, which has stayed alive and endemic in 12
countries in Africa.

Wrought-(only as a past participle and in the past tense) caused (something to happen)
It looks like the changes wrought by the pandemic are here to stay.
Integral-
Adjective-necessary and important as a part of a whole

A Visit To Cameron Highlands


It was a bright and sunny Saturday morning.White and fluffy clouds drifted across the clear
blue sky as the sun beamed beautifically, casting golden glow upon the Earth. Knowing that
it was a pleasant weather for trips, my father suggested to have a family trip at Cameron
Highlands. Upon hearing the good news, our eyes sparkled with delight as it was our first
ever trip to there.
After having a hearty breakfast, we quickly freshened up and piled into the family car.We
knew that we were not far from our destination when the landsscape slowly changes
https://www.vedantu.com/english/a-visit-to-the-zoo-essay
http://ponponproduction.blogspot.com/2015/09/pt3-english-essay-talk.html
https://www.englishdaily626.com/lower_secondary_english_essays.php?428
https://www.englishdaily626.com/junior_english_essays.php?013
https://mastertuition.com.my/contact/

Myself

Hailing from a middle class family of Chinese, I am a 15-year-old teenager who is currently
studying in SMK Taman Universiti. I feel delighted to be part of this great school with
helpful and loving teachers and friends.

There are altogether five members in my family including my father, mother, sister, brother
and I. My father is a reputable manager in a factory. He is well-respected by his subordinates
as they always adhere to hard and fast rules set by him.My mother,who has a meticulous eye
for detail,works as an accountant in the accounting firm near our house. Although she has to
handle a large pile of document daily, she never grumbles about her heavy workload. Both
my parents love their profession and live by the motto, ‘time and tide wait for no man’.They
have instilled in me the importance of managing time wisely since I started my primary
school life.

Being the eldest son, my parents entrust younger brother and sister to me when they are at
work.

https://unctad.org/news/trade-war-leaves-both-us-and-china-worse
I agree with Jennifer that the US-China Trade War contributes to trade diversion effect.For
example, US tariffs on China resulted in Taiwan gaining 4.2 billion in additional exports to
the US in the first half of 2019 by selling more office machinery and communication
equipment.Mexico sees a 3.5 billion increase in its exports to the US, mostly in the agri-food,
transport equipment and electrical machinery sectors.
Furthermore, Viet Nam’s exports to the US also recorded a 2.6 billion rise, driven by trade in
communication equipment and furniture.
https://www.ft.com/brandsuite/cme-group/trade-war-costs-consumers-companies-nations/
index.html
https://www.nber.org/papers/w29315
https://www.researchgate.net/publication/338550900_US-
China_Trade_War_Causes_and_Outcomes
https://www8.gsb.columbia.edu/newsroom/newsn/12435/us-china-trade-war-increases-
global-trade
https://corporatefinanceinstitute.com/resources/knowledge/economics/gross-domestic-
product-limitations/
https://www.researchgate.net/publication/
332251315_Main_problems_with_calculating_GDP_as_an_indicator_of_economic_health_o
f_the_country
https://www.researchgate.net/publication/
248772949_Negotiation_Persuasion_and_Argument
https://www.psychologytoday.com/us/blog/conflict-matters/201802/the-benefits-arguing
https://www.karrass.com/en/blog/argument-or-negotiation
https://www.slideshare.net/Hoapinkie/negotiation-53811682
https://www.abc.net.au/news/2021-09-15/benefits-of-a-good-debate-argument-/100436638
https://www.researchgate.net/publication/348335311_The_role_of_e-
learning_advantages_and_disadvantages_of_its_adoption_in_higher_education
https://files.eric.ed.gov/fulltext/EJ1296879.pdf
https://www.nst.com.my/opinion/letters/2021/06/703549/online-learning-need-reboot
https://www.nst.com.my/opinion/letters/2021/04/683668/online-learning-here-stay
https://www.researchgate.net/publication/348335311_The_role_of_e-
learning_advantages_and_disadvantages_of_its_adoption_in_higher_education
https://files.eric.ed.gov/fulltext/EJ1296879.pdf
https://www.ijern.com/journal/2014/December-2014/34.pdf
https://www.nst.com.my/opinion/letters/2020/11/640260/keep-schools-open-online-
learning-inadequacy-exposed

https://education.seattlepi.com/advantages-disadvantages-online-classes-used-colleges-
1020.html
https://talentgarden.org/en/digital-transformation/online-learning-the-advantages-and-
disadvantages-of-e-learning/
https://presentationgeeks.com/blog/the-benefits-of-e-learning-a-smarter-way-of-teaching/
https://fisherpub.sjfc.edu/cgi/viewcontent.cgi?
article=1304&context=education_ETD_masters
https://www.northeastern.edu/graduate/blog/benefits-of-online-learning/
https://www.thetechedvocate.org/5-advantages-and-5-disadvantages-of-e-learning/
https://www.wlac.edu/online/documents/otl.pdf
https://files.eric.ed.gov/fulltext/EJ1296879.pdf
https://www.youtube.com/watch?v=qiSyoYE3gW4
file:///C:/Users/User/Downloads/sustainability-13-04381-v2.pdf
https://www.youtube.com/watch?v=oualcnUSP04

Argumentative speech is described as a discourse to pursuade others whereas negotiation


speech find common ground and leads to final decision. In an argument, one side is trying to
persuade the other that there is one correct way to view a situation.The other side will also
work hard to persuade the other side of the validity of the argument. Negotiation speech
involves one party trying to change another party beliefs. In my opinion, I prefer
argumentative speech as we can debate and exchange our ideas when an argument arises
among us. This enables us to understand both sides of an argument and consider opposing
viewpoints. Thus, if argumentative speech is practised in the workplace, I thi-nk more
employees will be engaged and the management level will be better informed when they need
to make some final decisions on issues regarding employees’ benefits. On the other hand, the
exchange of idea seldoms occurs in the negotiation speech and the management level may be
less informed when making decision.
Intertwine-verb-to twist or be twisted together, or to be connected so as to be difficult to
separate
(使)纏繞在一起,
the material had a light orange reddish hue and it was intertwined with tiny pink stones.
Spark-verb-to cause the start of something, especially an argument or fighting
a very small bit of something burning that flies out from a fire, or a flash of light seen when
an electric current crosses an open space
A spark of something is a small amount of it
sparked my curiosity.

can’t help-to not be able to control or stop something

I couldn't help the look of surprise that crossed my face

Undertaking-noun-a job, business, or piece of work

credit (something) to (someone or something)-To give someone praise, admiration, or


acknowledgement for some task, achievement, or accomplishment. Jenny did all the
hard parts of the project, so we need to credit the work to her.

Nalini credits her business acumen to the fact that she was born into a family with a history of
running businesses.

Acumen-noun-skill in making correct decisions and judgments in a particular subject, such as


business or politics

Obsessed-unable to stop thinking about something; too interested in or worried about


something-adj
I was obsessed with getting A's and acing every exam.

Indulge-verb-to allow yourself or another person to have something enjoyable, especially


more than is good for you
I love champagne but I don't often indulge myself.
to give someone anything they want and not to mind if they behave badly
My aunt indulges the children dreadfully.
al)
(使)沉溺於, (尤指)放縱, 縱容

Immerse-to become completely involved in something


verb
I can easily immerse myself in the whole creative process.

take/keep/get somebody’s mind off something

to make someone stop thinking and worrying about something


It helped me take my mind off childcare and work

delve into examine something carefully in order to discover more information about
someone or somethingto sth-phrasal verb

venture into-phrasal verb-to do something, even though it involves risks

Then I started venturing into more complicated pieces.

Inspire-verb-to make someone feel that they want to do something and can do it
to make someone have a particular strong feeling or reaction
to give someone an idea for a book, film, product,
She inspires great loyalty among her followers.
The captain's heroic effort inspired them with determination.

Aspire-verb-to want something very much or hope to achieve something or be successful

Chuckle-a quiet laugh


http://olpccanada.com/advantages-of-having-computer-in-education/

churn out something-phrasal verb-to produce something automatically, without much


thought, and in large amounts

Source-verb-to get something, especially products or materials, from a particular place


Showcase-noun -a situation or an event that makes it possible for the best features of
something to be seen
a showcase for sth The North American International Auto Show is a showcase for new
technologies related to driving.
a showcase of sth The expo will be the largest showcase of green building products ever held.
in a store, museum, etc., a glass box in which products or objects can be displayed:
They smashed a glass showcase, took 12 pieces of jewellery and fled.
to show what someone or something is like, especially their best qualities or features
We wanted a season that would showcase all the different kinds of things we do.
The 10 finalists are asked a question before judges decide who best showcased her
personality and capabilities.
keep abreast of sth-
to make sure you know all the most recent facts about a subject or situation
Adverb-used to say that two or more people are next to each other and moving in the same
direction
Part of her time is spent on keeping abreast with fashion trends.
Somehow-in a way or by some means that is not known or not stated
以某种方法,以某种方式, 不知什么原因…
Somehow, I can picture her doing just that as she leans over her workstation to mould copper
wire around a gemstone into yet another beautiful piece waiting to adorn the next
appreciative customer.
Adorn-verb-to add something decorative to a person or thing
裝扮, 裝飾
Yet-adv-still; until the present time
used to add emphasis to words such as another and again, especially to show an increase in
amount or the number of times something happens:
Rachel bought yet another pair of shoes to add to her collection.
I'm sorry to bother you yet again.
He's given us yet more work to do.
have yet to
If you have yet to do something, you have not done it:
They have yet to make a decision.
the best, worst, etc. Yet
Of all the songs I've heard tonight, that's the best yet.
as yet
until and including this time:
We haven't needed extra staff as yet, but we may in the future
yet adverb-in the future
from now and for a particular period of time in the future:
She won't be back for a long time yet.
Our holiday isn't for weeks yet.
Earnestly-adv-in a serious and determined way, often without humour
Whip-(n)a piece of leather or rope that is fastened to a stick, used for hitting animals or
people
(v)to bring or take something quickly,whipped my plate away
to beat food, especially cream, with a special piece of equipment in order to make it thick and
firm
Staunchly-adverb-very firmly or strongly
Gingerly-in a way that is careful or cautious
Holding her painful back, she sat down gingerly on the bench.
contend with something/someone-phrasal verb -to try to deal with sth difficult
Throng-noun-a crowd / large group of people/-verb-to go somewhere in large numbers
The narrow streets were thronged with tourists.
Concur-verb-to agree or have the same opinion
Skyrocket-verb-to rise extremely quickly or make extremely quick progress towards success
soldier on-phrasal verb-to continue doing something although it is difficult
Tirelessly-adv-in an energetic and continuous way
Retort-verb-to answer someone quickly in an angry or funny way
Cheekily-adv-in a way that is slightly rude or shows a lack of respect, but may
be funny
Weathered-adj-changed in colour or form over a period of time because of
the effects of sun, wind, or other weather conditions
Plague-verb-to cause worry, pain, or difficulty to someone or something over
a period of time
Confide-to tell something secret or personal to someone who you trust not
to tell anyone else
吐露,傾訴(秘密)
He confided (to her) that his hair was not his own.
https://www.digitalinformationworld.com/2018/08/4-common-problems-when-recording-
videos.html

https://www.scribd.com/doc/98486296/Useful-Phrases-Describing-W
eather

https://www.dosm.gov.my/v1/index.php?r=column/
cthemeByCat&cat=153&bul_id=SlhtdWs0UzY4M2ZyWGVRRTlXcXlrQT09&menu_id=T
E5CRUZCblh4ZTZMODZIbmk2aWRRQT09
https://www.imf.org/external/pubs/ft/fandd/basics/gdp.htm

Dear Sir and friends,


As a teacher-in-charge of technological gadget management, I would like to convince the
principal to purchase desktop as it brings several advantages to students and pupils. First, the
teachers can utilise computers while teaching to make the lessons interesting and interactive.
Instead of disseminating knowledge through textbooks, teachers can use computers to present
their information in creative forms such as audio, video and powerpoint slides. A recent
Pearson study reveals that nearly 60 per cent of people aged 14 to 23 prefer gaining new
knowledge through video or audio rather than printed books. Therefore, delivering lessons
through creative means not only stimulates the students’ interest and desire to learn a subject,
but also suits their different learning methods. In short,with the purchase of desktops,
teachers can make use of Information and Communications Technology (ICT) to create an
interesting learning environment which can help students to ace in their examinations.

I agree with Seah Jing Jing that computers are for the purpose of developing new ways of
learning for the students. The installation of computers at school also enables students to have
a diversified learning sources.With the accessibility of Internet connection and digital device,
students can gain an infinite amount of useful and relevant information. For instance, they
can access online video tutorials to grasp the concept of a topics. Additionally, students can
also access e-books and online forums to solve the tasks given in different ways. Through the
online forums,students can interact with the people having same issues with them and learn
from each other. Thus, students not only can gain information and knowledge from classroom
learning, but also from these online resources.
Although I allocated specific time for my speech, I realised that my talk exceeded the time
frame given by the examiner and had to edit it using Capcut, a free all-in-one video editing
app which is user-friendly to student not majoring in communication fields like me.
Throughout the entire process of recording and editing my speech, I think that creativity and
technology played indispensable roles in helping me to complete my assignment. I had to
utilise my creativity when making Powerpoint Slides and editing the videos. Without
creativity, I could not make interesting Powerpoint slides and produced a video which
adhered to the task requirement. Additionally, delivering a speech also required my creativity
as different intonation was needed for each sentence. The process of editing the video would
be cost consuming if free editing app like Capcut was not available to me as I needed to
employ a video editor to help me with the task.

Plagiarism is a form of academic misconduct in which a student represents someone else’s


words or ideas as his or her own. Normally, suspension and expulsion are the punishments
imposed on students who commit plagiarism. If I were accused of plagiarism, I would
negotiate with the university administration so that I would receive lighter punishment.
Instead of using excuses like ‘I did not mean to plagiarise’ and ‘I forgot to add back
references’, I would admit that I commit plagiarism and write a letter of apology to the
examination unit of the university. I understand that it is important to admit the wrongdoings
commited as what is done cannot be undone. Using excuses would not help me to get lighter
punishment but only left me a negative impression. Additionally, I will also promise that I
will not commit the same offence again next time and pledge to the unit so that I can receive
a lighter punishment like retaking the course in the next semester.
I agree with Parimala that negotiation speech provides good solution to problems. Although
argumentative speech enables people to brainstorm and exchange new ideas with each other,
it fails to find a good and common soloution to problems because the debate on an issue will
not end unless one side of the parties is satisfied with the opinions of other side. The
opposing party will express their views in different manners until their views are accepted.
Consequently, a firm may miss the golden opportunity to solve critical issues and incur a loss
because of excessive time spent on debating an issue repetitively. It is thus important for the
top management team in an organisation to adopt negotiation speech when they want to
tackle issues pertaining to finance, law and investment as this can help them to develop a
common, win-win and effective solution to a problem.
https://www.youtube.com/watch?v=FAifB5-UlLU
https://www.isis.org.my/wp-content/uploads/2020/06/POLICY-BRIEF_COVID-19-in-
Malaysia.pdf
http://journal.iag.ir/article_130169_96080c834ba2eed055ccf2fd51fdcb7c.pdf
https://www.nst.com.my/business/2021/05/687716/supportive-proactive-fiscal-policy-
critical-counter-economic-loss-covid-19
https://www.macrotrends.net/countries/MYS/malaysia/gdp-growth-rate
https://www.statista.com/statistics/318977/gross-domestic-product-gdp-growth-rate-in-
malaysia/
https://www.epu.gov.my/sites/default/files/2021-12/MEIF%202021.pdf
https://www.freemalaysiatoday.com/category/opinion/2021/12/01/malaysia-in-a-recession-
but-also-at-a-turning-point/
https://www.dosm.gov.my/v1/uploads/files/7_Publication/Technical_Paper/
Kolokium_Statistik/2017/6.%20The%20Impact%20on%20Macroeconomic
%20Variables%20on%20GDP%20Empirical%20Evidence%20from%20Malaysia.pdf
https://core.ac.uk/download/pdf/6304085.pdf
https://corporatefinanceinstitute.com/resources/knowledge/economics/business-cycle/
https://www.dosm.gov.my/v1/index.php?r=column/
cthree&menu_id=QTc5Y2V3KzdGaEtHSUhKb2psK0M2UT09
https://www.dosm.gov.my/v1/index.php?r=column/
cthemeByCat&cat=153&bul_id=UWFBZkhFZDBhanN5ZEUxRS96T2VRdz09&menu_
id=TE5CRUZCblh4ZTZMODZIbmk2aWRRQT09
https://www.nst.com.my/business/2019/07/506843/malaysias-economy-grew-55-pct-
2018-gdp-value-rm14tln
https://themalaysianreserve.com/2022/03/10/unemployment-rate-dropping/
https://www.nst.com.my/business/2019/02/461311/malaysias-2018-gdp-growth-reflects-
it-steady-growth-path-zeti

https://www.macrotrends.net/countries/MYS/malaysia/unemployment-
rate#:~:text=Malaysia%20unemployment%20rate%20for%202018,a
%200.11%25%20decline%20from%202017.
https://www.dosm.gov.my/v1/index.php?r=column/
cthemeByCat&cat=153&bul_id=UWFBZkhFZDBhanN5ZEUxRS96T2VRdz09&menu_
id=TE5CRUZCblh4ZTZMODZIbmk2aWRRQT09
https://www.dosm.gov.my/v1/index.php?r=column/
cthemeByCat&cat=266&bul_id=elo2M3NQQ2Zzb1oyRk42a1FTdkc5QT09&menu_id=
TE5CRUZCblh4ZTZMODZIbmk2aWRRQT09
https://www.nst.com.my/business/2020/02/564829/malaysias-gdp-grows-43-pct-2019
https://www.bnm.gov.my/documents/20124/791626/cp01.pdf
https://www.nst.com.my/business/2019/07/506843/malaysias-economy-grew-55-pct-
2018-gdp-value-rm14tln
https://themalaysianreserve.com/2022/03/10/unemployment-rate-dropping/
https://www.businesstoday.in/magazine/query-corner/story/how-is-an-economic-
recession-different-from-a-slowdown-126908-2008-12-12
https://corporatefinanceinstitute.com/resources/knowledge/economics/business-cycle/
https://www.bnm.gov.my/documents/20124/2722983/emr2019_en_ch1.pdf
https://www.bnm.gov.my/documents/20124/3026128/ar2020_en_book.pdf
https://www.bnm.gov.my/documents/20124/6458991/ar2021_en_book.pdf
https://www.iseas.edu.sg/wp-content/uploads/2022/04/ISEAS_Perspective_2022_53.pdf
https://www.bnm.gov.my/documents/20124/7121127/qb22q1_en_book.pdf
https://www.amequities.com.my/documents/20126/0/
AmBank+Thematic+Report+220303.pdf/534f16d2-7d91-e387-4264-ead4be3dcfbf?
t=1646277408040
https://www.midf.com.my/sites/corporate/files/2022-03/EquityStrategy-
ThematicReports-Thematic-The-Russian-Gambit-Escalation-in-Ukraines-Donbas-
Region-MIDF-250222.pdf
https://www.nst.com.my/opinion/letters/2022/02/773104/controlling-inflation-vital
https://www.thesundaily.my/home/malaysia-economic-outlook-2022-firmer-recovery-
despite-headwinds-AY9032763
https://www.theedgemarkets.com/article/bnm-actively-managing-ringgits-risk-external-
development-%E2%80%94-governor
https://www.nst.com.my/news/nation/2022/06/809308/cabinet-fixes-ceiling-price-
chicken-rm940-kg-nsttv#:~:text=At%20present%2C%20the%20ceiling%20price,are
%20floated%20on%20July%201.
https://hr.asia/top-news/malaysia/malaysia-to-implement-rm1500-minimum-wage-on-1-
may/
https://www.thesundaily.my/business/govt-may-end-up-leaning-on-petronas-to-help-
plug-fuel-subsidy-bill-JK8941830

https://paultan.org/2022/03/09/rising-oil-prices-fuel-subsidy-costs-malaysia-more-than-
it-profits-each-us1-increase-is-a-rm410m-deficit/
https://www.iproperty.com.my/guides/bnm-increases-opr-how-will-it-affect-your-home-
loan-ctr/
https://www.economicshelp.org/blog/glossary/hot-money-flows/
https://www.economicshelp.org/blog/glossary/tight-monetary-policy/
https://www.theedgemarkets.com/article/cover-story-what-weak-ringgit-means-
malaysia
https://www.intechopen.com/chapters/71401
https://www.theedgemarkets.com/article/cover-story-impact-national-
debt#:~:text=With%20the%20runaway%20bond%20yields,services%20would
%20begin%20to%20rise.

https://themalaysianreserve.com/2022/04/18/number-of-smes-decreases-by-7-3/
https://www.theedgemarkets.com/article/traditional-banks-malaysia-risk-losing-sme-
business-2022-new-avenues
https://themalaysianreserve.com/2021/12/27/smes-expect-a-gloomy-2022/
https://focusmalaysia.my/survey-nearly-3-in-5-malaysian-smes-could-abandon-
traditional-banks-in-2022/
https://www.propertyguru.com.my/property-guides/what-is-overnight-policy-rate-opr-
malaysia-14728
https://www.malaysiakini.com/letters/508768
https://www.cimb.com.my/en/business/business-insights/gain-business-insight/better-
borrowing-rate-under-bank-negara-malaysias-new-opr-rate.html
https://www.bnm.gov.my/-/monetary-policy-statement-11052022
https://www.theedgemarkets.com/article/bnm-keeps-opr-175-0
https://www.dosm.gov.my/v1/index.php?r=column/
cthemeByCat&cat=100&bul_id=ckRVWlQrNVF4K2k3M1BWYU8vVTM0Zz09&men
u_id=TE5CRUZCblh4ZTZMODZIbmk2aWRRQT09
https://www.comparehero.my/banking-finance/articles/opr-changes-impact-malaysians
https://www.theedgemarkets.com/article/weak-ringgit-boon-exporters-higher-raw-
material-prices-could-negate-positives
https://smallbusiness.chron.com/disadvantages-low-interest-rate-78529.html
https://www.thestar.com.my/business/business-news/2011/06/22/car-sales-impacted-by-
amended-hirepurchase-act
https://consumer.org.my/how-hire-purchase-amendments-protect-consumers/
https://www.wanglaw.net/files/Malaysia14.pdf
https://www.malaysianbar.org.my/article/news/legal-and-general-news/general-news/
mahathir-vs-the-malay-rulers
https://www.malaysianbar.org.my/article/news/legal-and-general-news/general-news/
the-mahathir-years
https://www.malaysianbar.org.my/article/news/legal-and-general-news/general-news/
the-mahathir-years
https://www.cegastacademy.com/2022/02/10/advantages-and-disadvantages-of-
delegated-legislation/
https://www.studocu.com/my/document/universiti-teknologi-mara/administrative-law/
kok-wah-kuan-v-public-prosecutor/16508166
Daihatsu (M) Sdn.Bhd V PP (1987) 1 MLJ 88
The appellants were charged for using their premises for motor car dealing without
licence from MPPJ.This is aginst the law made by MPPJ. The law was made using the
power given to mppj through s16(1) of town Enactment board.However, s 166 of the
local govt act 1976 repeal town boards enactment.
The by-law made by MPJJ pursuant to The Town Board Enactment was invalid as s 16
repealed by s166.
https://www.researchgate.net/publication/
328932409_Subsidiary_Legislation_in_Malaysian_Administrative_Law_Definition_Adv
antages_Grounds_to_Challenge_it
https://www.malaysianbar.org.my/article/news/legal-and-general-news/general-news/
article-121-1-of-the-constitution-just-who-was-behind-that-amendment-move-in-1988

https://www.kpdnhep.gov.my/images/dokumen/awam/perundangan/AktaBI/2-bi-Hire-
Purchase-Act-1967-as-at-30-7-2012.pdf
https://www.iosrjournals.org/iosr-jhss/papers/Vol20-issue11/Version-4/J0201146575.pdf
https://www.researchgate.net/publication/
354809742_Judicial_Review_Myths_and_Realities_in_the_Malaysian_Legal_System
https://www.slideshare.net/nelfiamiera/separation-of-power
https://www.malaysianbar.org.my/article/news/legal-and-general-news/general-news/
article-121-1-of-the-constitution-just-who-was-behind-that-amendment-move-in-1988
The number of Senate is set at two from each state, two from the federal territory of Kuala Lumpur, one

from Labuan and 40 additional members appointed by YDPA with the advice of Cabinet.
Besides, delegated legislation is also flexible as it can be released without going through the complicated

Parlimentary process.Thus, it is suitable to handle emergency situation which requires immediate attention

from the government.

The Consumer Price Index (CPI) showed that Malaysia transitioned from a deflationary (-1.2
per cent ) economy in 2020 to an inflationary one (+2.5 per cent) in 2021. The main reason
contributes to the inflation is the War in Ukraine and economic sanctions on Russia. Both
Ukraine and Russia contribute 69% of global export share for sunflower oil, 25% for wheat,
18% for barley and 14% for corn. Additionally, Russia also exports 13.1% of fertiliser,
12.5% of crude petroleum and

好康头!好康头!CTLBP 建筑公司聘请建筑工人 (做 piling 的)。无论你是本地公民还是外劳,

只要你肯拼,肯做,欢迎你成为公司的一份子。薪水一天 RM70, 加班另计,多劳多得。有意

申请工作的,可联络 012-798 1151 / 012-725 2577,以知更多详情。

CTLBP Bored Pile & Machinery Sdn.Bhd. is now recruiting new piling workers. The firm welcome
any diligent individuals regardless of the nationalities. The minimum wage for a day is RM 70
without including overtime. Those interested can contact the person-in-charge at 012-798 1151 / 012-
725 2577 for more details.

One monetary policy in Malaysia in the year 2021 is that the Bank Negara Malaysia (BNM)
maintained the Overnight Policy Rate (OPR) in records at 1.75 per cent after taking into
account that risks to Malaysia’s economic growth like weaker-than-expected global economic
growth, worsening supply-chain disruptions and the reimposition of containment measures
due to the emergence of new Covid-19 variants.
When BNM lowers the OPR rate, most banks in Malaysia will reduce their Base Lending
Rate (BLR) and effectively lower the interest rates for property loan, car loan and personal
loan. The reduced OPR rate can help to encourage borrowing from banks, thus increasing
people’s disposable income and spending power as well as stimulating the country’s
economic and GDP growth. Likewise, higher consumption in food and non-alcoholic
beverages, communication and housing, water, electricity, gas and other fuels contributed to a
3.7 % of rebound in private final consumption sector in the fourth quarter of 2021.

Another benefit of reduced OPR Rate is that it can help Small and Medium Enterprises
(SMEs) to generate more revenue and cash flow for their business. This can help SMEs to
tide through the inflation period. Otherwise, SMEs have to shut down their business if they
are unable to absorb the rising cost of raw materials. In 2021, the number of SMEs decreased
by 7.3 % due to high operating cost. Moreover, a survey reveals that more than 50% of the
respondents admitted that skyrocketing prices of raw materials, high operating cost and cash
flow problem are the primary factors in dampening their business performance. Normally, the
sectors which are greatly impacted by escalating raw material price are manufacturing,
construction and service sectors. Thus, with a much lower OPR Rate, SMEs engaged in these
sectors can acquire loans more easily and recover their business gradually in the post-
pandemic era.

The reduction of OPR rate brings disadvantages like lowering interest rate for savings and
fixed deposit. When people cannot earn attractive interest income on their money in saving
accounts and fixed deposits, they invest in goods, services or assets like house and stocks.As
a result, the money supply in the economy increases, leading to a situation in which too
money chasing a fixed amount of goods and services which is known as inflation. For
instance, Malaysia’s annual inflation rate rise to 2.8 % in May 2022 after the implementation
of reduced OPR Rate in 2020 and 2021.
Moreover, the low OPR rate also weakens Malaysia ‘s Ringgit as its currency is less
attractive to foreign investors. This causes the cost of imported materials to rise drastically
and the affected firms which depend on imports like machinery, construction materials and
foreign consultant services have to cut down their output,thus lowering the aggregate demand
and employment rate.Besides, the depreciation of Ringgit also causes a decline in foreign
investment in our country, thereby lowering the money supply in the economy. Therefore,
BNM will raise the interest rate to win the confidence of foreign investors. As a result, SMEs
which face problems in cash flow have to shut their business down because they cannot
borrow money from banks easily.

Although weakening ringgit causes the rising cost of raw materials, it makes the exports of
Malaysia competitive as they are cheaper. This benefits the exporters with products or
services quoted in US dollar such as glovemaker, electrical and electronic players,
petrochemical, commodities and furniture producers as they can gain better margins from
their products. Since these exporters can gain raw materials locally, they can see even higher
revenue in future if the weakening of ringgit persists. Therefore, these export sectors can
contribute significantly to the national GDP and benefit 36% of Malaysian workers.
Moreover, weak ringgit also triggers a spike of foreign tourist spending in domestic tourism
and retail sectors. For instance, weak ringgit against Singapore Dollar spur Singaporeans to
spend in popular Malaysia tourism destinations, helping to boost the local economy and GDP
growth.
https://www.khanacademy.org/economics-finance-domain/macroeconomics/macro-
economic-indicators-and-the-business-cycle/macro-the-circular-flow-and-gdp/a/measuring-
the-size-of-the-economy-gross-domestic-product-cnx
C=Consumption expenditure Y=National Income Equilibrium I=Investment Expenditure
G=Government Expenditure Yd=disposable income
Reference:
Department of Statistics Malaysia. (2022).
Retrieved from: https://www.dosm.gov.my/v1/index.php?r=column
Bank Negara Malaysia. (2020). Bank Negara Malaysia Annual Report 2020.
Bank Negara Malaysia. (2021). Bank Negara Malaysia Annual Report 2021.
Lee, C. (2022). 2022/53Uncertainties in Malaysia’s Economic Recovery” by Cassey Lee.
Dr. Anthony Dass. (2022, March 3). How Russia-Ukraine Conflict Will Impact
Malaysia.Retrieved from:
https://www.amequities.com.my/documents/20126/0/AmBank+Thematic+Report+220303.
pdf
E.V.Ustyuzhanina, Irina Komarova & V.I. Grishin. (2019). Main problems with calculating
GDP as an indicator of economic health of the country. International Journal of Civil
Engineering and Technology , 10(2):1696-1703. Retrieved
from:https://www.researchgate.net/publication/332251315_Main_problems_with_calculati
ng_GDP_as_an_indicator_of_economic_health_of_the_country
Esther Lee. (2022, May 13). What A Weak Ringgit Means For Malaysia.
Retrieved from : https://www.theedgemarkets.com/article/cover-story-what-weak-ringgit-
means-malaysia
Comparehero.my. (2020, Feb 9). 2020 OPR Cuts: What Does This Means For Malaysians?
Retrieved from:https://www.comparehero.my/banking-finance/articles/opr-changes-
impact-malaysians
1) Year Gazetted
Hire-Purchase Act (HPA) 1967 is gazetted on 11 April 1968. HPA is a Malaysian Law under
the jurisdiction of the Ministry of Domestic Trade and Consumer Affairs and regulates the
business of hire purchase financing which is carried out by Credit Companies licensed under
the Moneylenders Act 1951 and Finance Companies licensed under the Banking and
Financial Institutions Act (BAFIA) 1989. It is enacted to regulate the form and contents of
hire purchase agreements, the rights and duties of parties to such agreements and to make
provisions for other matters connected therewith and incidental thereto.
Interpretation Section
Hire-purchase agreement includes a letting a letting of goods with an option to purchase and
an agreement for the purchase of goods by instalments. However, it does not include any
agreement
(a) whereby the property in the goods comprised therein passes at the time of the agreement
or upon or at any time before delivery of the goods
(b) under which the person by whom the goods are being hired or purchased is a person who
is engaged in the trade or business of selling goods of the same nature or description as the
goods comprised in the agreement.
Goods refer to any replacements or renewals by the hirer of any part or parts thereof and any
accessories added or additions made thereto by the hirer during the period of hiring.
Consumer goods refer to goods purchased for personal, family or household purposes.
Dealer means a person, not being the hirer or the owner or a servant of the owner, by whom
or on whose behalf negotiations leading to the making of a hire-purchase agreement with the
owner were carried out.
List of Amendments
From 1976 to 2011, Hire-Purchase Act (1967) has been amended for several times. Below is
the amendment list for HPA.
Act 4/1968-Hire Purchase (Amendment) Act 1968- 21 Mac 1968
Act A20-Hire-Purchase (Amendment) Act 1969-28 Mac 1969
Act 160-Malaysian Currency (Ringgit) Act 1975-29 August 1975
Act A332-Hire-Purchase (Amendment) Act 1976-27 Feb 1976
P. U.(A) 221/1980-Hire-Purchase Order 1980-1 August 1980
P.U. (A) 149/ 1983- Hire-Purchase (Amendment of First Schedule) Order 1983
-1 May 1983
Act A813-Hire-Purchase (Amendment) Act 1992-1 June 1992
Act A1234-Hire-Purchase (Amendment) Act 2004-15 April 2005
P.U.(A) 163/2005-Hire-Purchase (Amendment of Schedule) Order 2005-15 April 2005
Act A1384-Hire-Purchase (Amendment ) Act 2010-15 June 2011
In my opinion, I think the amendment in Hire-Purchase Act 2010 is important to protect the
right of hirers.Under the amendment, motor dealers are not allowed to sell vehicles that are
not in the showroom.Previously,the purchasers of new cars were required to sign blank forms
and Hire-Purchase Agreement without even examining them.It is important for the consumers
has the right to see and inspect the good he or she is purchasing. This can prevent the dealers
from giving wrong information to the purchasers in order to persuade them to buy their
products.

4) Regulation
I choose Section 4C(1) (a) of the Hire-Purchase Act 1967 as the regulation I want to discuss
about.Under this section, every hire-purchase agreement shall
(i) specify a date on which the hiring shall be deemed to have commenced
(ii) specify the number of instalments to be paid under the agreement by the hirer
(iii) specify the amount of each of these instalments and the person to whom and the place at
which the payments of these instalments are to be made
(iv) specify the time for the payment of each of those instalments
(v) contain a description of the goods sufficient to identify them
(vi) specify the address where the goods under the hire-purchase agreement are
By refering the above regulations, the hirer can know when to pay for the instalments,the
amount and number of instalments need to be paid, the time for the payment for each
instalments and the address where their goods are located.With these information clearly
stated in the hire-purchase agreement, the dealers cannot deceive the hirers on their
instalments.Besides, purchasers can also identify and examine their goods before they sign
the hire-purchase agreement. It is important because some hirers sign the agreement without
realising that the goods are not available.
Furthermore, the new amendment in Hire-Purchase Act 2010 also adds the new sections of
17A and 17B in relation to permits for repossession.With this amendment, only a person who
is given the written permit can execute the repossession process. The permit is directly
controlled by the government as it is issued by the controller. Therefore, when the owner
engages an agent to execute the repossession, that particular agent must have a permit. This
requirement is imposed in response to the complaints on the conduct of certain repossession
men when they repossess the vehicles from the hirers. Thus, this amendment is specifically
imposed to address the common problem in automobile industry.

Amending law Short Title In Force From

Act 4/1968 Hire Purchase (Amendment) Act 21 Mac 1968


1968

Act A20 Hire-Purchase (Amendment) Act 28 Mac 1969


1969

Act 160 Malaysian Currency (Ringgit) Act 29 August 1975


1975

Act A332 Hire-Purchase (Amendment) Act 27 Feb 1976


1976

P.U.(A) 221/1980 Hire-Purchase Order 1980 1 August 1980

P.U.(A) 149/1983 Hire-Purchase (Amendment of First 1 May 1983


Schedule) Order 1983
Act A813 Hire-Purchase (Amendment) Act 1 June 1992
1992

Act A1234 Hire-Purchase (Amendment) Act 15 April 2005


2004

P.U.(A) 163/2005 Hire-Purchase (Amendment of 15 April 2005


Schedule) Order 2005

Act A1384 Hire-Purchase (Amendment ) Act 2010 15 June 2011

During his speech on the 11th October 1978, he questioned the policy of allowing Chinese and Tamil
schools to operate and the usage of these languages on road signs.

members from executive branch can also be members of Dewan Rakyat.They will give support to

ministers who are in the same branch with them. This can help the ministers to go through t

heir drafted bills and policy in the Parliament.

https://www.lawteacher.net/free-law-essays/public-law/overlaps-of-separation-of-power-
law-essays.php
https://www.lawteacher.net/free-law-essays/contract-law/the-hierarchy-of-the-malaysian-
judicial-system-are-bound-to-follow-the-decision-contract-law-essay.php
http://www.commonlii.org/my/journals/JMCL/2005/1.html
https://www.researchgate.net/publication/
354809742_Judicial_Review_Myths_and_Realities_in_the_Malaysian_Legal_System

According to Article 128 of the Constitution, the judiciary is given the power to perform
judicial review on the law made by the Parliament or Legislative of a State.

Judicial review is defined as powers of courts to decide whether a legislative or executive institution has

acted within its constitutional powers or authority and if not to nullify its action.
According to Article 128 of the Constitution, the judiciary is given the power to perform judicial review on

the law made by the Parliament or Legislative of a State. Judicial review is defined as powers of courts to

decide whether a legislative or executive institution has acted within its constitutional powers or authority

and if not to nullify its action. It will not be an issue for judiciary branch to evaluate the law enacted by the

legislative body fairly as the members of the legislative cannot hold position in the judiciary and Article

127 restricts the MPs to discuss on the conduct of judges. This can keep the administrative bodies act

within their allocated authority and prevent some of the laws that might violate the Federal Constitution

such as the 1983 Bill Amendment from being passed and implemented by the Parliament.

https://www.academia.edu/40630864/Judicial_Precedent_in_Malaysia
https://www.lawteacher.net/free-law-essays/contract-law/the-e-malaysian-judicial-
system-are-bound-to-follow-the-decision-contract-law-essay.php#:~:text=Judicial
%20precedent%20is%20a%20system,as%20thehierarchy-of-th%20case%20where
%20the
https://www.iosrjournals.org/iosr-jhss/papers/Vol20-issue11/Version-4/J0201146575.pdf
https://www.lawteacher.net/free-law-essays/judicial-law/judicial-precedent-is-source-of-
law.php
https://www.lawteacher.net/free-law-essays/contract-law/an-example-of-original-precedent-
contract-law-essay.php#:~:text=Case%20law%2C%20also%20called%20as,facts%20are
%20of%20sufficient%20similarity.
https://e-lawresources.co.uk/Judicial-precedent.php
https://www.lawteacher.net/lecture-notes/judicial-precedent-1.php
https://cielawtutor.com/english-legal-system/unit-1-sources-of-law/judicial-precedent/
https://bscholarly.com/advantages-and-disadvantages-of-judicial-precedence/
https://www.academia.edu/5050236/Precedent_as_a_source_of_law
https://connectusfund.org/6-advantages-and-disadvantages-of-judicial-precedent
With the presence of judicial precedent in the legal system, citizens can know more about the law and how

it is applied in their cases whereas lawyers can predict the outcome of their clients’ cases and advise them

on the solution they should take in their situation.

For example, when US $ 1 equals to RM 4.48, the quantity demanded is lower if compared
to the situation when US $ 1 equals to RM 3.80.
For instance, the quantity of US dollar supplied is higher when US $ 1 equals to RM 4.48 if
compared to situation when US $ 1 equals to RM 3.80.
For example, when US $ 1 equals to RM 4.48, it means that we need to pay RM 4.48 to
obtain US $ 1

https://belanjawan2021.treasury.gov.my/pdf/revenue/2021/section2.pdf

https://mpra.ub.uni-muenchen.de/69123/1/MPRA_paper_69123.pdf

http://studentsrepo.um.edu.my/980/6/CHAPT5.pdf

https://loanstreet.com.my/learning-centre/where-federal-government-revenue-
come-from

https://xqenglish.demososo.com/words/adj/adj-grammer-compound.php

https://www.teenink.com/opinion/school_college/article/382103/Benefits-of-Reading/

https://www.nst.com.my/opinion/letters/2020/04/586558/use-time-read-self-improvement
https://studymoose.com/benefits-of-reading-essay#the-benefits-of-reading-4
https://www.nst.com.my/opinion/letters/2021/10/735307/if-you-dont-read-regularly-youll-be-
outdated

. In the morning, I walked slowly on the main road of the campus. The air was

cool, gently stroking my face and my hair, letting me relax wholeheartedly. I


was completely exhausted, and my body was not sore. I only felt a cool spring

flowing into my heart, just like a hot watermelon in the hot summer!

In the early morning, the street is quiet. When the first morning light hit the

mist, the street ushered in a warm morning.

The beauty of the morning is really heart-warming. I am sighing at the magic

of nature and having such an intoxicating view.

https://yourbusiness.azcentral.com/role-accounting-business-1442.html

https://themalaysianreserve.com/2022/05/12/serba-dinamik-pays-rm16m-compound-for-
falsifying-accounts/

https://www.djfm-journal.com/download/the-impact-of-management-accounting-and-how-it-
can-be-implemented-into-the-organizational-culture.pdf

https://open.lib.umn.edu/exploringbusiness/chapter/12-1-the-role-of-accounting/

https://smallbusiness.chron.com/significance-management-accounting-manufacturing-firms-
66309.html

Dear Madam and friends,

In my opinion, the role of accounting as a financial reporting tool is crucial, especially in


today’s competitive business environment. I agree with Jennifer point that accounting
provides investors with accurate information to make sound investment decisions. For
instance, by looking at the cash flow statement of a firm, the investors can know how well a
company manages its cash in terms of generating cash to pay its debt and funding its
operating expenses. Besides, the investors can also know whether the company has sufficient
cash to navigate through the harsh economic environment. Therefore, the investors can judge
the financial performance of a firm based on the reliable data provided and not honeyed
words from the management team. As a measure to enhance the high standards of disclosure
among the listed companies, the Securities Commission of Malaysia has taken action on
firms that falsify their financial statements. In 2021, Serba Dinamik Holdings, a Malaysian
engineering services company, is accussed of submitting false financial statements and issued
a 16 million compound.
Furthermore, accounting also provides the management level with the information about the
company performance. It shows whether the business conducted by the firms is profitable or
not. For instance, the escalating sales of merchandises of a company does not indicate that the
business conducted is profitable if the cost of sales is high. Instead, it reduces the company’s
profit and even incurs a loss. The company will also face difficulties in paying the suppliers
or utility bills if all of the sales are on credit. Thus, accounting acts as a yard stick which can
signal the company when it have money to spend and when to be cautious in spending.

Needless to say, a company needs fund to sustain its operating activities.When a company
lacks fund to run its operation, it needs to loan money from creditors such as banks or other
financial institutions.In order to obtain loan from creditors, accurate financial statements must
be presented by the accountants of the firm. Usually, the creditors study a firm’s financial
statements to assess the firm’s performance before making loan decisions. An accurate
financial report helps the creditors to evaluate the past financial performance of the firms So,
if the report on a firm’s financial health is not accurate, it is impossible for the firm to obtain
its loans.

Another importance of accounting is to disclose the financial information of a company to the


government agencies so that appropriate taxes can be imposed on its business income.
Normally, taxes collected from the Small Medium Enterprises (SMEs) or listed corporations
contribute to the national Gross Domestic Product (GDP). Every year, publicly or privately
listed companies are required to furnish their financial information to the Securities and
Exchange Commission of Malaysia which is a federal agency that regulates stock trades.
Besides, listed companies also needs to provide their financial information to local, state and
federal taxing agencies,
including the Internal Revenue Service. However, punitive actions such as heavy penalties
will be takan against those companies providing inaccurate financial information.
https://www.pdr-cpa.com/knowledge-center/blog/role-of-accounting-in-business/

Finally, the role of accounting as a financial reporting tool is also prioritised by the other
external users such as suppliers. As the individuals or organisations selling raw materials to
the firms, they are interested to know if the company to which they sell their goods is having
trouble paying its bills or even at risk of incurring loss in their business. The suppliers will
definitely reluctant to sell their goods to the firms if the sales of the firms are not well as the
suppliers are worried about their abilities to retrieve their bills.

Probability is a mathematical term used to discuss the possibility of occurrence of certain


events in our daily life. Therefore, we can utilise probability to judge what is likely to happen
and what is not likely to happen. Generally, there are four types of probabilities namely
classical probability, experimental probability, thereotical probability and subjective
probability. The application of these probabilities sre closely associated with our daily
routines.
First, probability is applied in forecasting the weather. We can always check the weather
forecast before we plan our outings. Before the forecaster declares the weather happenings of
a certain day, the meteorologists use expensive equipment and algorithms to understand the
possibility of weather occurrences.They look at the historical data,combine it with current
trends and predict the chances of rain occurring on a certain day. For example, 60 percent
chance of rain indicates that possibility of raining on a certain day only stands at 60 times out
of 100 times. With the information of weather forecast, we can know when the harsh weather
conditions take place and plan our outings in advance.

Furthermore, the day-to-day operation of E-commerce giants such as Amazon, Shopee and
Lazada also involves the application of probability. Most of the E-commerce platforms adopt
the approach of tracking consumers’ spending behaviours and the role of probability is not
excluded. By comprehending the consumers’ behaviours, e-commerce operators can know
the current trends of customers’ spending habits, make precise predictions about the
customers’ next purchase and enable them to launch new products which suit their
customers’ preferences. For instance, if the customers tend to buy canned food in the first
quarter of the year, the statistical tools deployed will reveal the probability they will buy the
same goods again in the next few months.

Another obvious application of probability is seen in stock market predictions.People who


buy stocks always analyses tremendous amounts of historical data, algorithms and predictive
analytics to understand the financial trends of the market. Some of them even collect the
public’s feedback on certain stocks and chart the information into histogram, bar chart or pie
chart for further analysis. This helps them judge the rise or fall of stocks accurately, thus
avoiding loss in their investment portfolios.

Apart from that, individuals working on traffic signals also needs knowledges on probability
theory. They are required to know the average number of people that need to cross the road
and and the average number of vehicles in the particular area.Normally, high traffic area will
result in higher waiting times than the low traffic area.

Lastly, sports field necessitates the trainers or coaches to master probability theories and put
them in effective use. In sports, the strengths or weaknesses of a particular team or player can
be assessed through the analyses conducted with the help of probability. Normally, analysts
use probability to forecast the outcomes regarding the team’s performance and members in
the sport while coaches use probability to determine the strengths as well as weaknesses of
their teams. Likewise, a player’s batting and bowling capability can be evaluated by a cricket
coach through his average performances in previous matches.

https://www.linkedin.com/pulse/3-types-business-abul-kalam-azad?
trk=related_artice_3%20Types%20of%20Business_article-card_title

https://openstax.org/books/principles-managerial-accounting/pages/2-1-distinguish-between-
merchandising-manufacturing-and-service-organizations
https://www.researchgate.net/publication/
289345176_Malaysian_Service_Sector_An_Overview_of_Wholesale_and_Retail_Industry

https://www.researchgate.net/publication/
289345176_Malaysian_Service_Sector_An_Overview_of_Wholesale_and_Retail_Industry

http://englishasasecondfunlanguage.blogspot.com/2016/09/pt3-writing-article.html

https://www.accountingcoach.com/debits-and-credits-additional-explanations/explanation/3

https://www.ecovis.com.my/wp-content/uploads/2021/02/Understanding-The-Competitive-
Advantages-Of-Larger-Companies-Through-Economies-Of-Scales.pdf
Hi Sir and friends,

In my opinion, internal economies of scale is seen in Malaysian retail industry.One notable


firm in retail industry is Mr.DIY which sells a wide range of essential, hardware, electrical,
household, automotive and stationery items. Economies of scale refer to cost advantages
reaped by companies when production becomes efficient as cost can be spread over a large
amount of goods. Internal economies of scale measure a company’s efficiency of production.
The efficiency is achieved when the company improves output as the average cost per
product drops. This type of economy scale is controlled by the management team such as
workforce, production measures and machinery.There are different kinds of internal
economies of scale. For retail firm like Mr.DIY, purchasing economies of scale is achieved as
the firm can benefit from buying in bulk and at a cheaper price. Mr.DIY can get its supplies
cheaper than the other local retail firms, thus attracting customers from different strata of
society.

I think transnational strategy would be the most appropriate strategy for the firms to employ
if they face intense pressure from cost reduction and local responsiveness. Since transnational
strategy is known for its high global integration and local responsiveness, it helps firms
facing pressure from cost reduction as well as local responsiveness to solve their problems.
With high global integration, the transnational businesses operate with only a central office in
one country that coordinates local subsidiaries in the international markets. Therefore, the
businesses incur lower costs with centralization and streamlined operations as there is only
one center of operations that determine overall decision-making and supply chain
management. Apart from that, high local responsiveness of transnational strategy enables the
businesses to penetrate the markets deeply and create their brand awareness.The reason for
this is that the local marketing team should know how to interact with the others in their
cultures better than a foreign team, hence developing and differentiating their products that
suit the locals’ tastes and preferences more effectively.
https://www.investopedia.com/terms/e/economic-integration.asp
https://opentext.wsu.edu/cpim/chapter/2-4-regional-economic-integration/

https://www.investopedia.com/terms/f/free_trade_area.asp

This type provides for economic cooperation as in a free-trade zone. Barriers to


trade are removed between member countries. The primary difference from the free
trade area is that members agree to treat trade with nonmember countries in a
similar manner.

Besides, external economies of scale also exist in Malaysian market. External economies of
scale depend upon factors which occur outside of the firms, these factors include the industry,
geographic location or government.These factors cannot be controlled by the management
team. External economies of scale can take place because of posititive as well as negative
externalities.As the size of industry grows, the average costs of business drop. It goes without
saying that external economies of scale exist in Malaysian rubber industry as Malaysia is
country where natural resources are abundant. This contributes to the establishment of a few
worldwide rubber manufacturers and providers in Malaysia such as Top Glove, Supermax
and Hartalega. They interact and compete with one another to dominate world market in
rubber products. Firms in other countries like Singapore which face the scarcity of natural
resources may find themselves not competitive enough to enter the rubber industry.
A free trade area is a region where a group of countries have agreed to put up few or no
barriers on trading of goods and services.Regional economic integration refers to an
agreement among nations that typically includes the reduction or elimination of trade barriers
and the coordination of monetary and fiscal policies.Thus, I think that regional economic
integration is simillar to the concept of free trade area in terms of creating trade among the
member countries. Since the barriers imposed to goods are minimised, the consumers in the
member countries can buy imported goods at a lower price. Besides, free trade area and
regional economic integration will also increase the job opportunities in the member
countries. It is because companies may shift their production operations to areas within the
economic union that have cheaper labour price. Conversely, employees may move to areas
with better wages and employment opportunities.

One notable difference between free trade area and regional economic integration is that each
member country in the free trade areas is free to set any restrictions on trade with non-
member countries. Member conutries within the regional economic integration, however, are
required to adhere to rules on trade, monetary policy and fiscal policies established by the
policymaking body.Some member countries are reluctant to sacrifice their national
sovereignty when they have to make a decision on trade manners which benefit their citizens
more than the region.

Variables are quantities which have different values for different items, objects and people. In
the figure, age and frequency are quantitative variables There are two types of quantitave
variables namely discrete variables and continuous variables. Frequency is a discrete variable
and it can be counted and assigned possible values that can be listed out. Age is a continuous
variable which can be measured but cannot be counted. It cannot take any possible values. It
can be described using intervals on the real number line.

https://www.researchgate.net/publication/
326159476_OIL_PALM_ECONOMIC_PERFORMANCE_IN_MALAYSIA_AND_RD_PR
OGRESS_IN_2017_-_Review_Article

https://wwfeu.awsassets.panda.org/downloads/oilpalmchainpartaandb_esri.pdf

https://www.academia.edu/14596511/
SUSTAINING_COMPETITIVE_ADVANTAGE_IN_THE_OIL_PALM_INDUSTRY_SW
OT_ANALYSIS_OF_IOI_CORPORATION

https://embapro.com/frontpage/swotcoanalysis/20411-sarawak-oil-palms

https://cabiagbio.biomedcentral.com/articles/10.1186/s43170-021-00058-3

https://www.researchgate.net/publication/
324983487_Revealed_Comparative_Advantage_and_Competitiveness_of_Malaysian_Palm_
Oil_Exports_against_Indonesia_in_Five_Major_Markets

https://www.researchgate.net/publication/
356986464_The_Condition_and_Challenges_of_Community_Learning_Centre_in_the_Oil_
Palm_Plantations_of_Sarawak_Malaysia labour shortage

https://ec.europa.eu/environment/forests/pdf/palm_oil_study_kh0218208enn_new.pdf
Details of RSPO

https://www.thestar.com.my/business/business-news/2022/03/18/higher-asp-results-in-
margin-expansion-for-sarawak-oil-palms

https://www.mdpi.com/2077-0472/12/11/1918/htm#:~:text=In%20terms%20of%20trade%2C
%20both,to%20its%20domination%20since%202008.compare
Palm oil export compare

https://www.coursehero.com/file/89841627/Report-acc-dendocx/

https://core.ac.uk/download/pdf/60541187.pdf

https://www.researchgate.net/publication/
335726807_Sustainability_of_oil_palm_plantations_in_Malaysia
http://psasir.upm.edu.my/id/eprint/8818/1/FEP_1997_2_A.pdf
It goes without saying that oil palms are ideal to be planted in the regions which are within 10 degrees in

latitude from the equator. Thus, most of the oil palm producing countries such as Malaysia and Indonesia

are located around the equator and are naturally endowed to plant oil palm. Apart from that, average

rainfall of 2500 to 4000 mm per annum and a temperature range of 17 to 33 degree Celcius in Malaysia

also favours the growth of oil palms. As an oil palm plantation in Malaysia, most of the SOP’s oil palm

estates are located in the regions of Sarawak like

Besides, SOP also offers academy to train its employees so that they can acquire new knowledge and skills
which are in line with the group’s goal of producing highly skilled planters in the oil palm industry

https://fta.miti.gov.my/index.php/pages/view/asean-afta
ASEAN is formed to attract more foreign direct investment to ASEAN and increase ASEAN’s competitive

edge as a production base in the world market. In order to achieve the goals, the Common Effective

Preferential Tariff Scheme is established to increase the region’s competitive advantage as a production

base geared for the world market.

https://www.foodnavigator-asia.com/Article/2022/05/04/indonesia-s-palm-oil-export-ban-could-mean-big-
winnings-for-malaysia-but-timing-is-crucial

With the tariff reduction in FTA, SOP can expand its market share to the member countries and increase

the company’s revenue on oil palm export due to

https://corporatefinanceinstitute.com/resources/economics/economies-of-scale/

https://english.cool/gerunds/
https://liulingo.com/gerund-yong-fa-he-li-zi

https://www.dynamictutorialsandservices.org/2014/05/office-memorandum-advantages-and.html

Memo is known as memorandum which are the written internal communication means for exchanging
information relating to day-to-day functions within the organisations. According to Lesikar, memorandum
is a form of letters written inside the business. In my opinion, I think that the use of memo in organisation
today is not updated.I agree with Eirvin that memo is more effective to deliver messages within an
organisation. Usually, memo is used by managers to deliver their messages to their subordinates and is
attached on the board in the meeting room. Therefore, every staff of the organisation can receive the
messages from the upper management level. With information appropriately delivered to the staffs,
misunderstanding in the organisation can be minised and the strategies can be executed according to the
plan. Besides, memo can be preserved more easily than the message delivered via Whatsapp since it is a
written document. This develops an information base in the organisation and anyone can access it
whenever he or she needs.

However, memo also comes with disadvantages. No doubt, memo is not suitable for the illiterate staffs in
the organisation since it is a form of written communication. People who are not able to read definitely
cannot understand it and adhere to the instructions set by the senior management level.On the other hand,
smartphone apps like Whatsapp can deliver messages more inclusively to all the staffs in an organisation
because Whatsapp can present information in the graphic and animation forms such as cartoons, videos as
well as charts. With the illusttration of these infographics, those illiterate can understand the messages
being conveyed by the top management level.

Although memo is not suitable for illiterate staffs, I think it is still more effective than Whatsapp in
delivering the messages within an organisation and its disadvantages can be minimised. In order to ensure
that all the employees understand the meanings of memo, the managers need to brief their subordinates
before conveying messages through memo. The non-verbal sommunication adopted in the briefing can
help the employees, especially the illiterate to understand the meaning of the messages.Furthermore,
adding relevant sketchings or drawings in the memo and translating memo into different languages are also
some effective ways to reduce the shortcomings of memo.

When I worked as a receptionist in a hotel, I had to handle emotionally stressful telephone conversations
frequently. I agree with Nadzeerah that following our emotions in answering the emotionally stressful calls
will not result in resolution but only bad reputation of the organisation. Therefore, I stay calm and talk in a
polite manner whenever I receive emotionally stressful calls. Then, I will communicate in a helpful tone
and offer my help to the caller who may be unsatified with the services provided. After the caller calm
down, I will practise active listening and ascertain what he or she wants before discussing with my
managers about the actions taken to meet customers’ demands. I will also leave the customers my contact
number so that they can seek help from me anytime.

Besides, I also received surprisingly pleasant telephone conversation when my colleagues phoned to tell
me that he was promoted to management position after several years of hard work. I congratulated him for
his success in career and felt proud for him. I also thanked him gratefully for his down-to-earth guidance
when I first engaged in customer service task. Before ending our conversations, he encouraged me to work
hard in my career and hoped I could be promoted in future. Although I do not befriend him for more than
three years, I am glad upon hearing his good news as he is willing to share his happiness and encourage to
strive harder for my future career. Perhaps this is one of the most pleasant telephone conversations I have
received in my life.

https://www.fastcompany.com/90263366/4-day-work-week-advantages-and-disadvantages
https://cepr.org/voxeu/columns/teams-become-more-productive-when-their-hours-are-shorter

https://www.bbc.com/worklife/article/20210819-the-case-for-a-shorter-workweek
https://www.forbes.com/sites/heidilynnekurter/2021/12/30/is-thursday-the-new-friday-3-pros-and-cons-of-
reducing-working-hours/?sh=1be5a78511c2

https://smallbusiness.chron.com/advantages-disadvantages-reducing-working-hours-42683.html

Good morning ladies and gentlemen. I am Loke Chee Wai with matrix number 930227055219001 from
Open University Malaysia (OUM). Today, I feel thankful to be given an opportunity to deliver a speech on
the effects of shorter working hour trials.

No doubt, shorter working hours has been a popular trend at the workplace in the post Covid-19 world.
One of the positive impacts of reducing working hours is that the productivity of the employees can be
boosted. This means that the employees will have greater awareness of their workload and fit necessary
tasks into available time rather than putting in longer, potentially less useful hours at their desks.
Therefore, the focus is changed from hours worked to productivity. For instance, a 2014 study from
Stanford University suggested that productivity plummets after working 50 hours a week compared to 35
hours a week. It is because the employees’ energy cannot be sustained for a long period of time, causing
them to be less effective in conducting their tasks.Some employees even spend chunks of time scrolling
through social media, shopping online or sending text when their working hour is long.

Another notable advantage of shorter working hour is that it leads to greater work-life balance and
promotes employees satisfaction. Employees can definitely have more to rest and spend time with family if
they are required to work less hours. Thus, the workforces will become more happier, healthier and
engaged in performing their tasks and workplace maladies such as burnout, boreout and depression can be
kept at bay. Work-life balance is important among the employees as a study from Australia Institute
reveals that the workforces with better work-life balance work much more productively,effectively and
creatively. Furthermore, a 2021 questionaire conducted in a Sweedish organisation indicates that cutting
working hours by 25 % lowers stress and reduces exhaustion as well as negative emotion among the
employees.

In addition to benefiting employees, employers can also reduce the overhead cost of the firms through the
implementation of fewer working hours. It goes without saying that most employees are paid based on
their working hours. When the employees’ working hours are reduced from five days to four days, the
employers can lower its operating cost like office utility and maintenance costs as well as employees’
salary. Since reduction in working hours helps a firm manage its operating cost, an employer can allocate
more hours to higher-performing workers and fewer hours to those less efficient workers. In this way, an
employer not only increases the firm’s profitability, but also retains more workers with high performance.
Nevertheless, some disadvantages also arises with the implementation of reduced working hours. A firm
may lose its business to its competitors if its employees cannot meet the customers’ demands due to
shortened working hours. This will happen when the business climate is good and the competition between
the firms is ferrocious. Apart from good business climate, the poor attitude of employees also contribute to
lower sales in the organisation. Usually, the employees whose working hours reduced receive lower salary
compared to other employees whose working hours are longer. As a result, some workers may view their
reduced hours in comparison to other workers as favouritism, causing them to become dissatisfied and
work less productively. To avoid losing business to competitors, an employer needs to understand the
current operating climate and set a performance benchmark like monthly sales to monitor and plan
employees’ working hours.

Not compatible with all industries is another limitation of reduced working hours that I want to highlight.
Some industries such as logistics, security and healthcare need coverage every day as they have short lead
times and require fast responses to clients. The firms operating in such industries will face shortage of
manpower to conduct day-to-day operations if the working hours of employees is reduced without further
contemplation. On the other hand, shortened working schedule suits industries with longer lead times
where the workload can be controlled and planned.

Finally, reduced working schedule which is not implemented appropriately in a firm will negatively
impacts the firm’s reputation. Needless to say, most consumers are used to businesses being open five
days per week, especially those selling essential items. Some of the consumers may feel unhappy when
they cannot get their enquiries replied at the first time and the firm will lose its customers with a drop in
their satisfaction. As a measure to retain the customers, chatbots can be deployed by the organisation on its
website to provide some support when no one is in the office. For organisation which is not tech-savy,
outsoucing to call centre is an ideal option for fielding customer calls on the day everyone is off.

In summary, everything has its pros and cons.Amid the competitive business environment, a wise
employer or manager has to contemplate on the organisation is engaged in before introducing a shortened
working schedule. I hope my sharing is helpful and informative. Thanks for lending your ears.

https://www.nst.com.my/lifestyle/heal/2020/08/620727/healthy-living-during-pandemic

https://www.nst.com.my/lifestyle/heal/2021/03/672213/live-well-stay-healthy#:~:text=EAT%20RIGHT
%20AND%20EXERCISE&text=%22Be%20sure%20to%20include%20quality,and%2060%20minutes
%20for%20children.

https://www.nst.com.my/lifestyle/heal/2022/01/761434/eat-right-stay-healthy

include quality food which can provide me with necessary nutrition such as carbohydrates,
vitamins, fibre, different antioxidants and minerals in my daily meals. However, deeply fried
food will not be comsumed by me as it contains large amount of sugar , oil and salt which
contribute primary to non-communicable diseases like high blood pressure, diabetes and heart
attacks.

你们有意请兼职补习老师?我有几年教小学英语的经验。以下是我为学生准备的笔记。
你们可以看看我合不合格做你们的补习老师
https://digitaltravelapac.wbresearch.com/blog/social-media-in-tourism-marketing#:~:text=Social%20media
%20enables%20especially%20young,share%20their%20real%20experiences%20online.
\
https://saudijournals.com/media/articles/SJBMS_611_412-414.pdf

https://www.academia.edu/37294835/
Social_Media_as_a_Communication_Tool_in_Tourism_along_the_Digitized_Customer_Journey_and_pos
sible_Implications_for_the_Future

https://www.iosrjournals.org/iosr-jhss/papers/Vol.%2022%20Issue2/Version-1/M2202018790.pdf

https://www.oberlo.com/ecommerce-wiki/supply#:~:text=The%20definition%20of%20supply%20is,it
%20can%20sell%20to%20customers.

https://www.indeed.com/career-advice/career-development/supplies-vs-inventory

https://smallbusiness.chron.com/concept-supply-its-uses-business-792.html

https://www.rba.gov.au/publications/rdp/2016/pdf/rdp2016-03.pdf

https://www.yourarticlelibrary.com/accounting/working-capital-management/cash-nature-and-motives-for-
holding-it-working-capital/68146

https://www.accountingnotes.net/firm/motives-for-holding-cash-balances-in-a-firm-5-motives/11106

https://theintactone.com/2019/03/15/wcm-u2-topic-1-meaning-of-cash-motives-for-holding-cash/

https://ejournal.lucp.net/index.php/mjn/article/view/effective/774

https://knepublishing.com/index.php/KnE-Life/article/view/8883/15100

https://www.diva-portal.org/smash/get/diva2:1321666/FULLTEXT01.pdf

https://www.mhtc.org.my/2020/02/02/the-healthcare-system-in-malaysia/

https://core.ac.uk/download/pdf/48625048.pdf
https://www.theedgemarkets.com/article/malaysian-healthcare-sector-benefit-progressive-reforms-says-
fitch-solutions
https://www.mida.gov.my/better-industry-opportunities-as-usage-of-healthcare-device-rises/

https://www.mida.gov.my/better-industry-opportunities-as-usage-of-healthcare-device-rises/

https://www.betterup.com/blog/why-communication-is-key-to-workplace-and-how-to-improve-skills
https://www.justworks.com/blog/easy-ways-improve-communication-workplace

https://www.indeed.com/career-advice/career-development/how-to-improve-verbal-communication-skills

https://www.thestar.com.my/business/business-news/2022/12/07/malaysia-healthcare-sector-in-good-
shape#:~:text=%E2%80%9CThe%20healthcare%20sector%20continued%20to,visits%2C%E2%80%9D
%20the%20brokerage%20explained.

https://www.mida.gov.my/healthcare-services-the-thriving-industry-in-malaysia/

https://www.lab-asia.com/malaysias-healthcare-market-to-reach-rm127-9b-by-2027-says-fitch-research/
https://www.theedgemarkets.com/article/malaysian-healthcare-sector-benefit-progressive-reforms-says-
fitch-solutions

https://codeblue.galencentre.org/2022/01/24/malaysia-covid19-health-spending-rm2-billion-in-2020/
#:~:text=Covid%2D19%20health%20spending%20in,Covid%2D19%20expenditure%20in%202020.

https://www.nst.com.my/news/nation/2021/10/741099/increase-health-ministrys-allocation-boost-medical-
public-health-says

https://www.straitstimes.com/asia/se-asia/malaysia-committed-to-reforming-healthcare-system-post-
pandemic

https://codeblue.galencentre.org/2021/12/07/malaysia-out-of-pocket-health-spending-more-than-triples-in-
15-years/

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At the beginning of the pandemic, 57 hospitals were initially prepared for conducting COVID-19
screenings, and 28 hospitals were allocated for receiving and treating COVID-19 patients, with at
least one hospital per state.

Unlike the public health approach, which is entirely under the public’s domain, Malaysia has a dual-tiered
system of clinical management services: a government-led sector funded by the public sector and a private
sector, creating a dichotomous yet synergistic public–private model. Both sectors have been affected and
are involved in managing the COVID-19 pandemic to meet the healthcare needs of the nation. While the
public sector manages the inpatient COVID-19 cases, the private sector covers for the spillover cases from
government hospitals, and both public and private sector laboratories are extensively utilized in screening

and diagnostic tests. Collaboration and a specific arrangement have also been implemented between

public and private healthcare practitioners, whereby non-COVID-19 cases from government hospitals
can be transferred to private hospitals, with private doctors providing clinical services free of charge
or “pro bono.” This has further eased the burden of public healthcare practitioners in combating
COVID-19

To date, Malaysia has 118 government hospitals for COVID-19 screening and 40 hospitals
for admission and treatment

To cater to the increased demand for COVID-19 screening, more governmental health facilities have been
converted into COVID-19 screening centers. Major changes have been made in emergency department and
health clinic settings, where specific “tents” have been built to cater for possible COVID-19 cases. This
has been translated into more healthcare staff and areas involved with handling COVID-19 patients, which
requires certain guidelines, specially designated areas, and special personal protective equipment (PPE).
The lack of PPE, which is very important in preventing disease transmission to healthcare workers, has
increased their anxiety, and the limited number of COVID-19 test kits has worsened the situation.
Healthcare workers are being asked to work in shifts, while their holidays have been frozen to aggressively
fight the pandemic.

At the private hospital level, major modifications have been made in terms of relocation of staff and wards
to comply with the isolation protocol for COVID-19 patients and suspects. Specific wards have been
designed to cater to potential COVID-19 patients while waiting for laboratory test results. If a patient is
confirmed to be negative for COVID-19, the patient will be transferred from the isolation ward to a normal
ward. If a patient tests positive, the patient is immediately transferred to a designated COVID-19
government hospital. Drive-through testing services have also been initiated in many private hospitals to
accommodate for massive screening approaches by the government

In response to the rapid need for information, many online webinars have been initiated by the
COVID-19 Taskforce and Crisis Preparedness and Response Centre to educate doctors and front
liners in understanding and dealing with COVID-19 in a better manner [34]. The Malaysian Thoracic
Society has also come up with specific guidelines for the inhalational protocol for asthma and chronic
obstructive pulmonary disease COVID-19 patients, as it is no longer advisable to rely on nebulizers
amid the pandemic [35].

Adjustment in the Management of Non-COVID-19 Patients

This test kit has passed the IMR’s evaluation, with a sensitivity of 84.4% and a specificity of
100%, and its price is also cheaper compared with the usual RT-PCR test.

Artificial intelligence and the usage of big data and data-driven countermeasures have proved to be

significant in helping combat the pandemic. In this regard, two mobile applications—MySejahtera
and MyTrace—have been produced. MySejahtera enables people to perform self-health assessments
and aid Ministry of Health Malaysia to garner early information for control and prevention
procedures. The function of hotspot tracking permits users to obtain information on COVID-19
hotspot areas by a 1-kilometer radius from the user’s home address. In addition, MySejahtera
provides information on the nearest COVID-19 screening facility and online health advice.
Meanwhile, MyTrace helps with contact tracing and complements MySejahtera. Both applications
come without any implied charges

https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8648488/
Social media, also known as Internet-based platforms that enables people to share information with each
other, has changed every single aspect of our lives, including the tourism sector. One of the notable use of
social media as a communication tool in tourism sector is Facebook. Facebook serves as a medium for
social-identity construction and portrayal because it can spread the messages to broad audience faster than
print media. With the utilisation of Facebook Page, the tourism operators can create their brand images by
showcasing their destination’s most important images, listing their business details and upcoming events as
well as mapping their locations. This can help tourism marketers to promote their destinations and attract
more potential tourists as people from all walks of life gather information through browsing the web. A
Google Travel Study reveals that 94 % of leisure travellers go online to access information on this trips,
thus indicating the importance of social media role in the tourism industry which is information-intensive.

In addition, social media such as youtube also plays a crucial role in creating engaging content like video
to attract potential tourists. No doubt, youtube enables tourist marketers to upload impressive video
containing all the experiences a consumer would have and all the activities he or she would engage in
during the travel. It is important because the tourism product has an intangible nature that requires
information and does not offer an option for the consumer to test or experience the product before the
actual consumption. Besides, youtube also emphasises on the transparency of tourist firms through
customer generated content like comments, photos and videos. This helps the travelers to look for
recommendations from other tourists in their journey.Through video depicting consumers’ travel
experience and digital word-of-mouth, the tourism firms can engage their customers more effectively as
most tourists nowadays tend to use online sources to gather information on tourist sites.

Supplies is the quantity of product or service a business has to offer to its clients at a particular point in
time. Supplies can also be referred to items that organisations use for their daily operations. Supplies
ensures the business functions smoothly or enables employees to perform their daily tasks. The amount of
supplies a business produces and sells depends on a variety of factors like price, production cost, consumer
demand and management expectations about future conditions. For a bookstore, the supplies means the
books, magazines and novels purchased by the store to sell to customers.Supplies also indicates the items
bought by the bookstore to help its staffs conduct their daily operations such as boxes, pens and scissors.
Normally, supplies is recorded under the current asset in accounting. Raw materials are items a business
uses to create its products. These materials can be produced by the firms themselves or purchased from the
other suppliers. For instance, raw materials needed to bake dessert such as eggs, flour and sugar can be
bought by baker to perform the daily operations. On the other hand, the herbs used to add flavour into
desserts can be grown by the baker to save operating cost. Goods in progress are items that the firms are
completing their unfinished goods which are not yet ready for sale. For example, the work-in progress
goods of a soap manufacturer include soaps still in their moulds which require cutting and curing. After the
process of cutting and curing, the bars of soap will be packaged and sold to the customers. Ready-made
goods refer to products that a business is ready to sell. In a manufacturing firm, these goods have already
completed the production process whereas they are goods purchased from the suppliers in a retail firm.
Likewise, a bakery’s finished goods are cakes and cookies on display for sale. Besides, the books available
in a bookstore also represents the finished goods it buys from the vendors.

Nowadays, cash plays an important role in an organisation although globalisation has transformed most of
the firms to go cashless. Usually, an organisation holds cash for several motives. First, organisations hold
cash for transaction motive as they need to make payment for tax, dividend, expense, as well as goods
and services they acquire. Since the cash inflows and outflows of day-to-day operations of an organisation
are not perfectly synchronised, liquid asset such as cash is necessary to meet the fluctuations in cashflows.
Therefore, a firm has to ensure that its working capital inflows is always in surplus over working capital
outflows. The non-working capital cash inflows like capital receipts should be utilised for non-working
capital outflows like purchase of fixed assets.

Besides, a firm also holds cash for precautionary motives. The precautionary motive refers to the tendency
of a firm to hold cash to meet the contingencies or unforeseen circumstances arising in the course of
business. These contingencies include increase in the price of raw materials, labour strike and changes in
demand. To meet with these unforeseen situations, a firm should keep cash for such contingencies or be
able to raise finances at short period. Although the cash maintained for contingency needs is not
productive, such cash can be invested in short-period or low-risk marketable securities which can generate
cash.

Speculative motive is another purpose that a firm holds cash. With sufficient cash balances, the firm can
trade or invest in profitable opportunities when they arise. For instance, the price of raw materials may fall
temporarily and a firm may like to make purchase at these prices. Furthermore, an organisation may also
buy marketable securities when their prices are low. These transactions are speculative because prices may
not move in a direction in which we suppose them to move. Since such opportunities cannot be
scientifically predicted, it is important for a firm to have cash balance so that these opportunities can be
availed.

Apart from that, an organisation holds cash for compensating balance motives. Compensating balance is
the sum of a minimum percentage of bank loan that must be held in debtor’s account. The requirement for
a compensating balance is more common with corporate loans rather than individual loans. The balance is
normally held in deposit accounts such as checking or savings account and a certificate of
deposit.Compensating balance benefits both the borrower and lender. The lender can use the compensating
balance in loans freely, thus allowing for recovery of part of the loan in case of default and reducing the
risk of the lender. The borrower, despite the need to pay interest on the full amount of loan, benefits from
the compensating balance as the interest imposed on the loan is lower.

Moreover, future obligations like payment of tax, payment of dividend, capital spending and repayment of
debentures or loan nessicitates public and private firms to hold sufficient cash balances.It is an undeniable
fact that private firms face higher financing frictions than public firms, thus having less access to external
finance. This scenario occurs as private firms are not generally required to report their financial statements
to the shareholders and most of them do not hold annual general meeting like public firms. As a result,
private firms are hard to gain trust and fund from their shareholders. To avoid financial difficulties, it is
vital for private firms to allocate enough cash balance to meet future uncertainties. On the other hand, more
cash in public firms enables managers to exercise more discretion in financing future investments since
conflicting interests often arise among corporate managers and shareholders.

Hi Madam and friends,

In my opinion, using a variety of communication tools is an effective approach to improve oral


communication quality in the workplace. It goes without saying that upward and downward
communication occurs in an organisation which consists of employees from all walks of life.As a result,
language barriers arise when the subordinates cannot comprehend the messages conveyed orally by their
upper management personnels. The subordinates might not understand the meanings of vocabularies used
in the conversations. To deliver the messages clearly throughout the organisation , some tools facilitating
oral communication like videoconferencing which can incorporate visual aids like animation and non-
verbal cues should be utilised by the managers. This will ease the difficulties of foreign workers to
understand the orders from their managers, thus preventing miscomunications as well as simplying the
tasks at hand.

Another mean to improve oral communication quality is to employ active listening. To apply active
listening skills, members in an organisation should keep an open mind and give their full attention to the
speakers who are delivering messages so that the members can understand what is being conveyed. When
the messages senders feel heard or being respected, they will be more interested in reciprocating and
hearing what the listeners have to say. In this way, the members will gain mutual respect and develop
rapport and relationships with each other. However, making assumptions or judgement about others in a
meeting should be avoided as it will make the speakers feel less respected and cause the other members to
miss their good ideas and important information. In short, prejudging about others is a time bomb in a firm,
and it will definitely cause a decline in employees’ satisfaction which can contribute to lower productivity
among employees if left untreated.

Using appropriate tones during the meetings is also significant in improving oral communication quality at
the workplace. It is because how members in a firm use their tones affects the way their audiences engage
with them. Normally, combing a friendly and warm tone with a smile leaves their audiences a positive
impression. Meanwhile, delivering messages in a monotone or flat manner can make a speaker appear
uninterested which can put off their audiences. It is therefore crucial for speakers to vary their tones and
use inflection to emphasise their important points so that they can get the attention of the audiences.
Furthermore, verbal modelling method, an approach which emulates the tone of another individual, should
also be adopted since people feel drawn to voices that sound like theirs, thus increasing their engagement
in the meetings.

Introduction

It is an established fact that the healthcare system in Malaysia, which is accessible to nearly
all of the population, is lauded internationally. Malaysian healthcare sector operates on a two-
tier systems namely government-based healthcare system and private healthcare system
(Malaysia Healthcare Travel Council, 2020). Besides, healthcare sector in Malaysia also
engages in various fields such as medical tourism, the manufacturing of medical devices,
pharmaceuticals and clinical research. One notable achievement is Ministry of Health has
established Malaysia Healthcare Travel Council (MHTC) to promote the healthcare travel
industry at home and abroad. Malaysia has some of the lowest medical fees in the world with
the government subsidising up to 98 % of healthcare cost.

In 2020, Malaysia, like other countries worldwide, is hit with the unprecedented Covid-19
pandemic. To tame the deadly virus, government allocated RM30.6 billion ringgit for
operating and developing expenditure of healthcare sector. The government has increased up
to 118 hospitals for Covid-19 screening and 40 hospitals for Covid-19 treatment as well as
admission. In terms of diagnosing the diseases, not only Institute for Medical Research (IMR)
but also 44 laboratories natonwide are involved. In addition, the government spend more than
503 million on immunisation programme to keep residents at the bay of disease.Furthermore,
contact tracing and telemedicine apps like Mysejahtera and Mydoctor are also developed to
trace Covid-19 patients and treat patients who are afraid to visit healthcare establishments.

In 2021, the overall allocation to the Health Ministry moves from RM 30.6 billion to RM
31.9 billion, recording a 4.3 % increase year on year. With the main priority to tackle the
Covid-19 pandemic which has haunted the country for a year, RM 4.7 billion is set aside for
development expenditure while the balance RM 27.2 billion for operating costs (Dawn &
Dhesegaan, 2021). An additional RM1 billion is also allocated to purchase reagents, test kits
and consumables during the pandemic. Futhermore, more hospitals and clinics are built in the
district and a spike in the procurement of medical vehicles as well as devices are witnessed in
the sector. In addition, the Ministry of Health also launches an unprecedented one-off
payment of RM 500 to 100,000 medical staffs and Perlindungan Tenang Voucher programme
to give a RM 50 voucher to B40 individuals buying life and personal accident insurance.

In 2022, the 12th Malaysia Plan aiming to ease the strain on the public healthcare system and
tackle any future pandemic is rolled out. Therefore, the ministry of health receives higher
fiscal allocation which is RM 32.41 billion in the 2022 Budget (Cindy Yeap, 2021). This
indicates a 1.5 % increase from RM 31.94 billion in the 2021 Budget. Of the 32.41 billion,
RM 4.38 billion is set aside for building of new hospitals and clinics as well as upgrading,
renovating and repairing existing health facilities. Besides, a total of RM 4 billion is
disbursed to enhance the Covid-19 national immunisation programmes and increase the
capacity of healthcare facilities like the purchase of personal protective equipments and
medical test kits respectively. Moreover, MHTC also receives RM 20 million to assist in the
recovery of the international health tourism industry.

Importance of Good and Effective Communication in the Healthcare Sector

Communication is a two way interaction process which involves a sender, a communication


channel and a receiver (Ratna, 2019). In healthcare sector, communication takes place among
healthcare professionals or between healthcare providers and patients. Since the messages
transmitted during the communication process can be interpreted differently, it is important
for the communication to be good and effective in the healthcare sector.

First, good and effective communication can increase patient enablement which refers to the
extent to which a patient is capable of understanding and coping with his or her health issues
(SDSU Global Campus, 2019). This is closely associated with the patients’ health outcomes
such as self-management of chronic disease and quality of life. Low patient enablement
causes patients to lack basic knowledge of disease processes, health self-management
concepts and healthcare bureaucracy structure. For instance, a patient diagnosed with
diabetes might misuse their medications unintentionally if they do not understand the
instructions given to them. Such scenario is most prominent among elderly population. No
doubt, low patient enablement,especially the instructions of medication, is related to the
information gained when consulting the doctor. McGuire et al. (2016) found out that nine out
of ten doctors are not interested in the information needs of patients and their relatives.They
neither encourage patients to ask questions nor include patients in the decisions on the
treatment plan, as well as avoid providing feedback.

Moreover, patient satisfaction can be enhanced with good and effective communication in
place (SDSU Global Campus, 2019). Undeniably, patients’ perception of the quality of the
health care they receive are highly dependent on the quality of their interactions with their
health care providers. Empathy plays a major role in increasing patient satisfaction during the
interaction process. A survey conducted at China National Hospital reveals that physicians
and nurses who exhibit friendliness, honesty, empathy and respect for patient preferences
promote patient satisfaction (Mohammed et al., 2022).If the patients are satisfied with their
physicians’ behaviour, the patients will build good relationship and trust with their health
care providers apart from recommending them to their friends and relatives. It is crucial for
health care professionals to bulid trust with their patients as the personal connection that a
patient feels with his or her provider can indirectly improve their health through active
participation in their care, following treatment recommendations and overall patient self-
management. The health care personnels can express their empathy in their interaction by
adopting active listening. They should not interrupt when their patients are telling them about
their diseases and listen to their problems with full attention and engagement.

Another importance of effective communication is that it improves internal teamwork and


collaboration (Sibiya, 2018). It is an established fact that healthcare is delivered by teams of
professionals who represents different disciplines and domains of training. Although they are
not trained on how to work together in teams, they are expected to do so in an effective way.
Therefore, communication among internal health care team members impacts the quality of
working relationships, job satisfaction and patient safety. Wittenberg (2016) finds out that
lack of preparation to work as a team is a barrier for nurses in communicating about goals of
treatment with other healthcare providers. Deficient communication between doctors and
nurses can result in frustration and distrust among health care providers which might lead to
errors in treating a patient. It is because the doctors’ main role is to obtain information about
patients from sources like medical history, physical examination and laboratory
investigations whereas the nurses provide the doctors information about the patients’ progress
which is vital to conduct further treatment. To establish good communication among
healthcare workers, they should be included in communication skills course programmes so
that they know how to communicate with one another under different communication flows
like upward communication. downward communication and horizontal communication.

In addition, effective communication in health care sector enhances the interaction between
healthcare providers and patients (Sibiya, 2018).Once a better patient-provider interaction is
developed, the doctors have the potential to regulate patients’ emotions and identify the
patients’ needs, perceptions and expectations easily. Furthermore, patients reporting good
interaction with their doctors are more willing to share pertinent information for accurate
diagnosis of their problems, follow advice and adhere to the prescribed treatment. This not
only benefits patients in terms of fast recovery from diseases, but also increases doctors’ job
satisfaction. Thus, when interacting with the patients, the doctors should acknowledge the
patients’ feelings for their behaviours or illnesses, respect the patients’ cultures and beliefs,
engage patients in their treatment plans and give patients assurance that their medical
problems will be addressed together. As a result, the patients will perceive themselves as a
full participant during discussions relating to their health and comply with the treatment.

Finally, effective communication in healthcare sector reduces patients’ readmission rates.


Patients, lab technicians and healthcare practitioners need to engage in effective
communication to create a system that operates smoothly. Establishing effective
communication can prevent the occurrence of ineffective care transition which can lead to
patient readmission. A care transition refers to the movement of patients between healthcare
practitioners, settings and the home. Factor contributing to ineffective care transition is
communication breakdown among healthcare staffs which might stem from differing
expectations among the parties involved in the transition, a lack of standardised procedures
and inadequate time provided for a
successful hand-off. Likewise, patients sometimes receive conflicting follow-up care
information and confusing medication regimens.This increases patients’ readmission rates
which contributes to frustrating patient experience.

Barriers To Communication In Healthcare Sector

One of the preventive factors to communicate effectively in healthcare sector is language


differences (Tideman & Tengelin, 2019). Malaysia is a country where 15 foreign countries
supply labour with the majority from Indonesia (39%), Nepal (24%), Bangladesh (13%) and
Myanmar (7%). This indicates that Malaysian healthcare workers have to cope with patients
from different social backgrounds during their daily routines. Some of the migrant workers
state that they are unable to communicate with local healthcare providers as not all of them
are conversant in the international language, English. Therefore, the patients from foreign
countries cannot explain clearly about the symptoms of their illness to doctors and leads to
misdiagnosis and medication errors. For instance, an Indonesian who complains having a
headache receives stomachache medication from doctor. Besides, some migrant workers also
fail to understand the instructions given by doctors when it comes to taking medication .On
the other hand, language barriers restrict a doctor’s ability to explain accurately to their
patients about their diseases and their relevant treatment plans. As a result, doctors are unable
to obtain informed consent from their foreign patients before conducting a treatment, thus
resulting in the patients’ mistrust of healthcare professionals.

Besides, healthcare professionals also find cultural differences an obstacle to communicate


effectively (Tideman & Tengelin, 2019). Effective doctor-patient communication is blocked
by the patients’ culture as perceptions on health and death are different between patients.The
healthcare providers need to be sensitive when dealing with a patient from different cultures
because they cannot possibly know the health beliefs and practices of every culture.Likewise,
the Japanese are more likely to visit the health facilities which employ Japanese doctors as
they prefer their complaints to be heard by healthcare providers who speak native Japanese
language and share same culture values with them. Despite living in Malaysia, the Japanese
tend to trust Japanese people and are reluctant to assimilate with the local cultures.In
addition, some cultures also prohibits its people from having physical contact such as
handshakes or hugging with different genders. A survey conducted among 323 citizens
reveals that 2.5% of them avoid seeking healthcare in the clinics due to the absence of
different gender doctor.Healthcare providers therefore have to use their past experiences to
understand others’ cultural differences in verbal and non-verbal communication so that they
can develop trust with patients from different races and cultural backgrounds.

Perception plays a significant role in the healthcare sector when it comes to communicating
effectively (Sibiya, 2018). No doubt, not only patients but also healthcare providers perceive
others’ behaviours in different ways. An individual’s perception is usually influenced by his
or her past experiences, assumptions and expectations, cultures, values and character traits.
Some foreign patients are sensitive to how local medical professionals address them and
speak to them. For example, an Indonesian patient may feel humiliated when a doctor
addressses them as Idon. Thus, Malaysian healthcare providers should be aware that certain
words used regularly may be perceived by foreign patients as derogatory. Moreover, a small
percentage of local doctors are also reported to be negligent towards migrant workers as they
do not show concern and empathy when interacting with their patients.The doctors might feel
that the migrant workers as low status and do not adopt active listening when the workers
complain about their health. Since preconceived attitudes affect the way medical personnels
interact with patients, such attitudes should be avoided as it decreases patients’ satisfaction
which impacts Malaysian health tourism industry significantly.

Moreover, conflict is also inevitable in causing the healthcare providers fail to communicate
effectively (Mohammed et al., 2022). Poor understanding about individual’s roles contributes
to conflict as it leads to overlap of healthcare workers’ roles and brings friction among them.
Likewise, nurses nowadays need to conduct a lot of non-nursing work such as checking
medical bills apart from providing healthcare services. This will increase the nurses’
workload and decrease their job satisfaction. There are also some cases where a pathologist
carries out the task of a medical laboratory scientist, thereby robbing the respect of laboratory
technician due to professional boundary negligence. Another reason is the poor inter-
professional communication among healthcare workers which causes their goals to differ in
patient management. For instance, a doctor and a pharmacist might have different views on a
patient’s drug prescription. In short, conflict in a healthcare team negatively impacts the
quality of patient care because the healthcare workers cannot communicate effectively, hence
not including all team members’ perspectives on patients.

Strategies To Improve Effective Communication In Healthcare Sector

A notable approach to overcome language barrier in healthcare sector is to learn another


language (Tideman & Tengelin, 2019).It is an inevitable fact that healthcare workers have to
cope with patients from diverse population daily. Thus, they should grab the chances to work
abroad so that they stand an opportunity to learn a new language. Additionally, healthcare
professionals like doctors and nurses should also attend additional language course when they
are pursuing their tertiary education. For example, foreign language courses are now
available for Universiti Kebangsaan Malaysia (UKM) healthcare undergraduates to attend
amid their journey in completing their degrees (Husna Hasri, 2022). For healthcare workers
who are busy with their daily routines, they can make use of Youtube to learn a few key
words in different languages. Being conversant in more than language not only develops
mutual understanding between patients and healthcare workers, but also shows the patients
that the medical professionals care and try their best to help them. It also increases patients
satisfaction as some foreign patients like Japanese feel more comfortable to communicate
with their doctors in their mother tongue. They prefer to visit medical establishments where
Japanese doctors and interpreters are available.

Using non-verbal communication is another way to improve communication in the healthcare


sector (Ratna, 2019). Non-verbal communication cues like nodding, facial expressions and
thumbs up or down can be used to complement the use of technological tools such as Google
Translate when the healthcare workers and patients are not speaking the same language.It is
because Google Translate and other tools are useless if the healthcare workers do not
understand the language the patients speak. With the use of non-verbal communication, the
patients can express their questions, feelings and anxiety to their healthcare providers.It
enables the healthcare workers to assess the patients’ needs and understand their health
problems in an emergency situation so that they can conduct appropriate treatment in
time.Besides, healthcare workers like nurses can use body languages to enhance the key point
in the information given to the patients like how and when the medication should be
taken.This not only makes patients not understanding the languages feel acknowledged and
develop relationship with medical workers, but also safeguard their safety when taking their
medicines.

To address cultural differences in the diverse patient population, healthcare personnels should
determine typical patient demographics in the organisation’s patient service area and hire
healthcare staffs that are representative of target demographics for the organisation (Ratna,
2019).The healthcare workers can divide the geographical areas of patients according to their
ethnicities and cultures. For example, the Malaysian nurses can provide medical services to
patients living in the Malaysian area. With better understanding of local knowledge about the
area and patients, miscommunication due to culture differences will not arise when nurses
interact with the patients during their home visits. Hence, healthcare professionals can tailor
their healthcare delivery to the individual needs of a multicultural population. Once the
healthcare services become patient-centred, the patients will feel more respected and have
more meaningful interactions with their physicians which can get patients in shared decision-
making in their healthcare. This definitely improves patients’ satisfaction, increases patients’
adherence to treatment plans and improves patients’ health.

In addition, leaders of healthcare organisations should conduct weekly meetings to foster


communication and mitigate conflict in the healthcare teams (Mohammed et al., 2022). In the
meetings, all the healthcare practioners should be given detailed job descriptions and clear
job responsibilities by their department leaders to reduce role ambiguity. Furthermore, the
healthcare staffs should be allowed to negotiate about their roles and voice out their concerns
during the meetings. It is definitely a must for the healthcare workers to practise active
listening when the others are speaking so that they can understand their messages. By having
weekly meetings, the healthcare team can experience patient cases together, therefore
developing a mutual understanding on each other’s roles and responsibilities as well as the
stressors and pressures each group faces. No doubt, the role of decision-making should not be
neglected in the meetings. To achieve equally important level of agreement, the managers
should avoid any bias and include all healthcare staffs in the decision-making process since
decision adequacy increases with participation of more group members. Decision consensus
is important in a healthcare team as it operates based on dyad leadership where two people
from different healthcare professionals work together to deliver healthcare services.

Conclusion

The healthcare sector in Malaysia is divided into two systems, namely government-based
healthcare systems and private healthcare system. Moreover, Malaysian healthcare sector
also involves in health tourism industry due to its lowest medical fees in the world.

Malaysia sees an increase in expenditure on healthcare from RM30.6 billion in 2020 to RM


32.41 billion in 2022. In the Covid-19 era, most of the healthcare spending is allocated for
building healthcare facilities, procuring medical service equipment and vehicles, emoluments
for frontliners, tax relief incentives for health insurance purchase and nation-wide vaccination
programme. In the Covid-19 recovery phase, the government raises budgets for R&D in
healthcare and health tourism industry.

Undeniably, Malaysian healthcare workers have to cope with patients from diverse
population daily. Thus, an effective communication should be established in the healthcare
sector as it increases patient enablement and satisfaction, improves internal teamwork and
enhances interaction between healthcare workers and patients. However, effective
communication in the sector is hampered by language differences, cultural differences,
perception and conflict in the healthcare team. These barriers can be overcome by learning
others’ languages, hiring healthcare staffs that are representative of patient demographics in
the targeted service area, using non-verbal communication and conducting weekly meetings
in the healthcare organisation. If these barriers are addressed, the patients can develop trust
with the healthcare practioners and feel satisfied with the healthcare services provided.

References

Malaysia Healthcare Travel Council. (2020, February 2). The healthcare system in
Malaysia. Retrieved from :https://www.mhtc.org.my/2020/02/02/the-healthcare-system-in-
malaysia/

Husna Hasri. (2022, August 18). Effective communication skills a boon for doctors.
Retrieved from:https://www.nst.com.my/opinion/letters/2022/08/823234/effective-
communication-skills-boon-doctors

Sibiya, M. N. (2018). Effective communication in nursing| IntechOpen.


Retrieved from: https://www.intechopen.com/chapters/59779

Dawn Chan & Dhesegaan Bala Krishnan. (2021, October 29). Increase in Health Ministry’s
allocation a boost to medical, public health.
Retrieved from:https://www.nst.com.my/news/nation/2021/10/741099/increase-health-
ministrys-allocation-boost-medical-public-health-says

Ram Anand. (2021, October 13). Malaysia committed to reforming healthcare system
post pandemic. Retrieved from:https://www.straitstimes.com/asia/se-asia/malaysia-
committed-to-reforming-healthcare-system-post-pandemic

Cindy Yeap. (2021, September 30). Expectations of higher healthcare and R&D spend
may rebalance DevEx allocations in 12 MP
Retrieved from:https://www.theedgemarkets.com/article/cover-story-expectations-higher-
healthcare-and-rd-spend-may-rebalance-devex-allocations-12mp

SDSU Global Campus. (2019, December 20). What are the benefits of effective
communication in healthcare? Retrieved from:https://cesblog.sdsu.edu/what-are-the-
benefits-of-effective-communication-in-healthcare/

Ratna, H. (2019). The importance of effective communication in healthcare practice. Harvard


Public Health Review, 23, 1-6.

Mohammed, E. N., Onavbavba, G., Wilson, D. O. M., & Adigwe, O. P. (2022).


Understanding the Nature and Sources of Conflict Among Healthcare Professionals in
Nigeria: A Qualitative Study. Journal of Multidisciplinary Healthcare, 1979-1995.

Tideman, V., & Tengelin, S. (2019). How Malaysian nurses deal with language barriers
during meetings with patients with another language.

Hi Sir and friends,

Ethical climate is the culture of an organisation as it relates to questions of right


wrong. It derives from the governance, values, norms and habits that exist within an
organisation.I think one of the approaches adopted at my workplace to improve
ethical climate is setting up ethical codes of the organisation. A code of ethics or
code of conduct outlines the organisation’s primary values and ethical values that
its members are required to comply with. The code not only applies to employees’
behaviour, but also their attires and attitudes. Hence, ethical codes create a sense
of clarity and purpose for the workforce to be clear on their daily roles and
responsibilities, building trust with employees and shaping the organisational culture.
Apart from emphasising on what is prohibited, ethics code can be utilised to promote
the kind of organisational culture that top management favours as it guides how
employees work together and engage with customers or society. For example,
clothing company H&M promotes ‘entrepreneurial spirit while Ikea values
‘togetherness and enthusiasm’ in its organisation.

Besides, effort to educate the workforce about the ethics code is also taken by the
management team at my workplace.Memos about ethical guidelines are available all
over the office so that the employees can be exposed to the organisational ethical
codes and the risk of breaching them. It is important because the workforce needs to
know clearly how they should adhere to the ethical codes. The employees will not
know what the ethical codes are if the company only outlines them at its website.
Besides, employees at my workplace also attend training and workshops to learn
how to solve ethical dilemmas and discuss potential ethics violations.As an approach
to motivate positive behaviours in my organisation, those flouting ethics codes would
be held accountable for any actions.

Stakeholder is either an individual, group or organisation who is impacted by the


outcome of the organisation or the project’s action. Stakeholders are important to leaders in
an organisation because they help leaders to understand and figure out their
needs .Likewise, by having
an open conversation with customers, leaders can learn from their perspectives,
obtain valuable feedback to improve their product and services and also new insights
to help organisation gain competitive advantages in certain market segment.Thus,
leaders will always be aware of the customers’ demands and ensure that they are met
promptly.In addition, leaders can develop appropriate approaches in each category if they
know
who are their stakeholders.Developing an approach to work with each category of
stakeholders is important
because each stakeholder plays a different role in the firm.
To formulate suitable approach for each category, leaders need to engage stakeholders in
meetings before rolling
out an organisational plan.Therefore, stakeholders will know what is going on through
periodic updates and get involved in developing solutions or decision-making. This
will avoid costly mistakes and improve future decisions made by the organisation.

There are two types of stakeholders in an organisation namely internal stakeholders


and external stakeholders. Market or primary stakeholders are the parties who have
a direct interest in an organisation as well as engaged in economic transactions with
the organisation as it produces its goods and services. For example, internal
stakeholders in a glove manufacturing firm Topglove are employees, managers,
customers, suppliers, creditors, owners and shareholders. Employees and managers
are responsible for the day-to-day operations of the organisation to ensure the profit
of the firm.Shareholders and owners provide equity capital for the firm and they
get dividend and capital gains in return. Creditors provide loans to Topglove so that it can
finance working capital
and investment. They prefer their debt and interest to be paid on time or they might
file bankcruptcy against the firm if it fails to do so. Suppliers are the parties selling raw
materials to Topglove to make their products. They like it
when the firm pays faster and order more frequently and in large volume. Customers
is a source of cash inflow for the company as they hand over money to buy company’s
products. Failure to meet customers’ preferences might lead to the shutdown of Topglove.

Non-market stakeholders refer to individuals and groups who are not engeged in a
direct economics transaction with the organisation but are affected by or can
affect its action.Examples of non-market stakeholders in Topglove are communities,
the media, business support groups, the government and the public. The government
can influence the operation and revenue of Topglove through changes in regulation
and policies relating to taxation, labour practice, minimum wage and law enforcement.
For instance, the government might cause the organisation’s overhead cost to increase
due to the implementation of Minimum Wage Order (2022). Local communities are
those living in the area around the Topglove’s plants. No doubt, the rate of
employment in the community will rise if the organisation employs people living
around the communities. Besides, local communities are also concerned about the
environmental issues caused by the company’s operation. They might protest if the
company’s operation pollutes the environment. Media can affect Topglove’s equity
capital by publishing news about the organisation’s quarter revenue. This will influence
investors’ decision-making when they plan to invest in Topglove.

such as treatment (15.3%), government and health system administration (14.7%),quarantine


(13.1%), testing and contact tracing (12.7%) as well as medical goods to adhere to
Standard Operating Procedures (SOP) like Personal Protective Equipments (12.5%) (Ram
Anand, 2021).

Malaysia sees an uptrend in telemedicine between patients and doctors. Telemedicine serves
as a medium for doctors to see their patients via a virtual clinic at home.
Introduction

Bribery is the offering, giving, soliciting or receiving of any item of value as a means of
influencing the actions of an individual holding a public or legal duty. This results in matters
that should be handled objectively being handled in a manner best suited to the private
interests of the decision maker. Anti Corruption Act 1997 Section 2 defines bribery as any
money, donation, loan , fee, present, down payment, property or interest of the property, that
ia any type of property whether moveable or immovable , or any benefit to that, given to
someone to do something which is illegal. At the same time, Transparency International
defines bribery as the offering, promising, giving, accepting or soliciting of an advantage as
an inducement for an action which is illegal, unethical or a breach of trust.In terms of
governmental operations, bribery is corrupt solicitation, acceptance or transfer of value in
exchange for official action. Bribery is the act of offering, giving or receiving anything of
value with the intention of inducing a person to act or to reward a person for having acted.
Anything of value which is also known as bribe or inducement refers to cash, gifts, political
contributions, charitable contributions, job offers, internship awards and other advantages.

Bribery is one of the oldest mankind practices in the world. According to a team of Dutch
researchers, the oldest archaeological proof regarding bribes is a 3400 years old clay tablet
which is discovered at the territory of what used to be the Assyrian empire, on which a list of
the ‘employees who took bribes’ is imprinted. The word ‘bribery’ starts in medieval French,
where bribe meant ‘a piece of bread’. A linguistic game of consequences led the sense from
this to ‘a piece of bread given to a beggar’, then more generally to ‘alms’ and ‘living upon
alms’, to ‘begging’ and so to associations with mendicancy and vagabondage. Eventually, the
meaning arrived at ‘theft or stealing’. In the fourteen century, the word bribery first appeared
in English in the works of Chaucer and his contemporaries. Soon, it evolved further to take in
the idea of extortion, or demanding money with menaces. In this usage, bribe means a sum of
money while briber means the person doing the menacing to get the money. The worst
offenders were judges and public officials who passed down a favourable outcome by
extorting money from claimants. In the sixteen century, briber meant the person handing over
the money. Bribe changed to mean a supposedly voluntary inducement instead of something
extracted by force, so arriving at the sense which it has retained ever since.

Bribery practices can be divided into active bribery and passive bribery. Active bribery
occurs when a person offers, promises or gives a bribe while passive bribery happens when a
person requests, receives or accepts a bribe. Examples of active bribery are paying small
bribes to custom officials to expedite passage of goods through a port and employing a public
official to influence the award of contracts. On the other hand, passive bribery takes place
when a security officer in a company accepts a bribe from criminals to allow access for theft.
Direct factors promoting bribery are regulations and authorisations, taxation, spending
decisions and provision
for goods and services at below market prices while indirect catalysts contributing to bribery
are quality of the bureaucracy, level of public sector wages, penalty systems,
institutional controls and transparency of rules, laws as well as procedures. Furthermore,
bribery involves three types of illicit deals such as proprietary, bureaucratic and letting-off.
Proprietary bribery takes place when a public official awards a government contract to an
individual or organisation and receives money or its equivalent in return. Bureaucratic
bribery occurs when an individual bribes a public servant to bypass the queue in order to
obtain the required official license, permit and document. Letting-off bribery involves a law
enforcement agent who allows his briber to break the law and go unpunished.

1.1 Economic Analysis on the act of Bribery


In terms of economic analysis, bribery causes a decline in domestic and foreign investment as
investors will be hesitant to put their money at risk in countries which have high bribery
levels. According to Mauro, a study shows that there is an adverse correlation between
corruption and investment ratio. It was also evident that Malaysia recorded a rise of 7 billion
in foreign direct investment in 2022 where Malaysia corruption ranking dropped to 61st No
doubt, bribes have to be offered prior to any investment and in negotiating the establishment
of an enterprise. The investors need to bribe several authorities to get permits and licenses for
their projects . This will increase the cost of personal projects and the time involved, resulting
in a lower level of appeal. Besides, when an enterprise starts running, some of the corrupt
officials also demand cuts from company’s profits.

In addition, bribery also lower the economic growth of a country due to the misallocation of
human capital. The existence of bribes enables people without appropriate skill and
knowledge have chances to obtain high level of profession by offering bribe to the
government or education institution. This scenario is called rent seeking where a person or
business use their position or resources to get benefit from the government. Likewise, a
company or industry lobbies the government to receive special subsidies, grants and tariff
protection. Some of the ministers might also be given high position in government-linked
companies (GLCs). Since some of the GLCs are responsible for managing public resources,
the politically-linked leaders might hand out public projects to the authorities who do not
have necessary skills and expertise through bribing. Furthermore, bribery also causes poor
government performance because it gives room to nepotism which encourages employment
of public servants without regard to efficiency or qualifications. This not only negatively
impacts the quality and performance of public services, but also causes many qualified
employees remaining unemployed. In short, misallocation of human capital will be an
obstacle for a nation’s economy to grow since people with appriopriate expertise are not in
place to help stimulate the country’s economy growth.

The government revenue and expenditure will be affected significantly if the government
officials commit bribery. For instance, government budgeted revenue will be decreased
through the payment of bribes in return for reducing taxes, custom duties, dues and other
public service charges like water and electricity. It is important as Malaysia’s tax revenue
contribute an average of 50% to 55 % to the national Gross Domestic Product (GDP).
However, bribery contributes to a spike in public expenditure. Government officials with
public project allocation authority impact the structure of public expenditure as they possess
the authority to deliver state projects to local or foreign contractors. The quantities of these
public contracts are restricted so the contractors are more prepared to bid high bribes to
obtain these public contracts. This leads to higher government spending on certain items such
as purchase of equipment like submarine for ministry of defence. Since such equipment
cannot be bought with a fixed price, those individuals who are given the power to allocate
such resources stand a chance to make an illegal income from the huge investment contracts.

Finally, bribery leads to a rise in underground economy which is also known as shadow
economy. The underground economy refers to economic transactions that are deemed illegal,
either because the goods or services traded are unlawful in nature, or because transactions fail
to comply with governmental reporting requirements. There are two types of underground
economies, namely those engaging in drug trafficking and smuggling as well as non-official
legal activities which could lead to tax evasion. Dreher (2016) revealed that a high level of
bribery significantly encourages individuals to participate in underground economic
activities. As underground economy does not comply with governmental reporting
requirements, it does not contribute to the nation’s GDP and lower the national income of our
country. It is therefore crucial to reduce bribery cases in Malaysia because shadow economy
is at 21 % of the size of the country’s GDP. With the decline in national GDP, the
government spending on public sector wages will decrease, thus slowing down economic
growth and increasing bribery cases among public servants.

1.2 Legal analysis on the act of bribery


Law is defined as a set of consistent universal rules that are widely published, generally
accepted and usually enforced. Law also refers to the discipline and profession concerned
with the customs, practices and rules of conduct of a community that are recognised as
binding by the community. Among the characteristics of law are consistent, universal,
published, accepted and enforced.

There are several laws enacted to judge the citizens engaged in bribery. Malaysian Anti
Corruption Commission Act (MACCA) Section 21 and 22 deals with bribery of officer of
public body and bribery of foreign public officials respectively. Penal Code (PC) Section
161 (public servant taking a gratification ) and Section 165 (public servant obtaining a
valuable thing without consideration) are enacted to deal with passive domestic bribery. On
the other hand, active bribery is an offence of betting a public servant to engage in passive
bribery. It is dealt with PC Section 109 and 116. Moreover, MACCA Section 16 , PC Section
162 and PC Section 163 are enacted to cover bribery offences like accepting gratification to
influence public servants. MACCA Section 23 covers bribery offences like public officials
using their position for gratification while MACCA Section 17 A deals with corporate or
organisation incorporated under Malaysian Law which engage in bribery activities. It is
obvious that most of the Malaysia’s bribery offences are found in MACCA and these
offences are normally prosecuted under the MACCA rather than the PC.

With the enactment of MACCA and PC, legal actions can be taken against persons engaging
in bribery. According to the Interpretation Acts 1948 and 1967 Section 3, persons refer to
body of persons, corporate or unincorporate. PC Section 11 states that persons include any
company or association or body of persons, whether incorporated or not. A person is involved
in bribery if he or she corruptly solicits or receives or agrees to receive for himself or for any
other person or corruptly gives, promises or offers to any person whether for the benefit of
that person or of another person. According to PC Section 2, MACCA and PC bribery cases
can be prosecuted if they are committed within Malaysia. PC Section 4 (1) (b) and MACCA
Section 66 states that Malaysia also has jurisdiction to prosecute its citizens and permanent
residents involve in bribery although they do not reside in Malaysia. Under MACCA Section
21 and 22, individuals engaging in active and passive domestic or foreign bribery will be
imposed an imprisonment not exceeding 20 years and a fine of at least five times the value of
the gratification offered, promised or given :or RM 10,000. For public servants taking
gratification in respect of an official act, they will be charged with an imprisonment of three
years and a unlimited fine under PC Section 161 and Section 109. For public officials
obtaining valuable thing without adequate consideration, they will be charged with an
imprisonment of two years and an unlimited fine under PC Section 165:or an imprisonment
of six months and unlimited fine under PC Section 109.

One of the notable Malaysia bribery case charged under MACCA is the Pristine Offshore
case where Pristine Offshore Sdn. Bhd uses bribes to secure an oil exploration subcontract
with Petronas Cari Gali Sdn. Bhd., Malaysia’s state-owned oil and gas company. According
to the case background, Pristine Offshore Sdn. Bhd. former director, Chew Ben Ben paid the
bribed sum about RM 321, 350 to a third party member, Mazrin Ramli, COO of Deleum
Primera Sdn. Bhd. between June 29 and October 14 2020. As return, Pristine would be
awarded the sub-contract which will guarantee offshore services by workers and workboats
while Petronas Carigali will be contracted for maintenance work. The case rests on Section
17 A of Malaysia’s MACCA 2009, a new provision that came into effect on June 1, 2020.
The amendment expanded the MACC’s corruption investigation power by criminalising
comercial and private-public bribery. According to MACCA Section 17 A, individuals in
business organisations who are tied to a bribe deal and accounted as liable can be charged and
received a maximum fine up to 10 times higher than the sum of the bribe, and /or receive a
maximum jail sentence of 20 years. As a result, Chew Ben Ben is charged with a count of
bribery while Ramli is charged as an associate to the bribery deal. MACCA Section 17A
states that an associated person refers to persons who perform services for and on behalf of
the commercial organisation. In my opinion, the case of Pristine Offshore being charged
marks a win for holding corporations accountable for bribery. It shows that government
begins to enforce corporate liability and accountability measures in the private sector to
reduce corruption.

There are a few laws or institutions established to protect the benefits of Pristine Offshore
retrenched employees because of increasing cost. According to Article 5 (1) (1) of the
Federal Constitution on the liberty of person, no person should be deprived of his life or
personal liberty save in accordance with law. In other words, an employee shall not be
deprived of employment and the continuity of said employment for the sake of his likelihood.
Thus, the employers in Malaysia are not allowed to retrench or terminate employees without
a legitimate reason. If the firm necessitates retrenchment of employees due to lack of funds, it
needs to adhere to Employment Regulations 1980 Section 6(7) where it will provide the
amount which an employee is entitled to upon termination. Said amount corresponds directly
with the period of employment of each employee. However, employees retrenched without a
just reason can make a complaint to the Director General through Section 20 of Industrial
Relations Act 1967. Upon receiving complaints, a conciliation meeting will be conducted
between the employer and the aggrieved employee in order to achieve a settlement. During
the meeting, both the employer and employees can be represented by personnels from trade
union. Nevertheless, the hearing of case will take place in Industrial Court if the settlement is
less likely to be achieved. The employee will be awarded back wages, reinstatement to
former position in the company or the compensation from the employer given that he or she
is proven to be dismissed unfairly.

1.3 Ethical Analysis of Bribery


Ethics is a word derived from the Greek word ‘ethos’ which means character and from the
Latin word ‘mores’ with the meaning of customs. In terms of legal context, ethics defines
how individuals choose to interact with one another. From the perspective of philosophy,
ethics defines what is good for the individual and society and establishes the nature of duties
that people owe themselves as well as one another. Thomas Garret states that ethics is the
science of judging specifically human ends and the relationship of means to those ends. It is
also the art of controlling means so that they will serve human ends. Besides, ethics is a
branch of philosophy concerning with human conduct, more specifically the behaviours of
individuals in the society. Additionally, ethics also refers to a branch of philosophy that
include systematising, defending and recommending concepts of right and wrong behaviours.
Professional ethics is defined as principles that govern the behaviour of a person or group in a
business environment. Simillar to values, professional ethics provide rules on how a person
should act towards other people and institutions in such an environment. Nevertheless,
professional ethics are normally codified as a set of rules which is practised by a particular
group of people , although they practise unique values.

Utilitarianism is an appropriate moral theory that can be adopted when analysing bribery
from the ethical perspective. Founded by English philosophers and economist Jeremy
Bentham and John Stuart Mill, the theory states that whether actions are morally right or
wrong depends on their effects. Utilitarians perceive that an action is morally wrong if it
causes harm or damage. The core idea of utilitarianism is to bring the greatest degree of
benefits to the largest number of people while incurring the least amount of damage or harm.
There are two popular models of utilitarianism namely act utilitarianism which emphasises on
the effect of individual actions and rule utilitarianism which focus on the effects of types of
actions.

In my opinion, bribery is morally wrong based on a few reasons First, bribery lowers the
morale of public servants in the country. No doubt, Malaysia’s public servants’ wages is low
and they find it hard to cope with basic necessities. It is evident that nearly 50% of 1.62 civil
servants cannot buy their own houses. Since their monthly salary are not sufficient to make
ends meet, public servants will definitely priotise their self-interest rather than ethical
behaviour when serving the country. Thus, bribery encourages civil servants to engage in
rent-seeking to earn extra income. The speed money makes productive civil servants perform
inefficiently in their job scope as they become more motivated to gain additional income
from unproductive job as the return is higher. This will affect the government services
received by the public citizens. For instance, the bribery in the education sector rose from 3%
to 4% while the bribery in the health sector increased from 1% to 3% from year 2013 to
2014. The respondents stated that they need to offer bribes to obtain efficient educational and
healthcare services.

Furthermore, a research published by Harvard Business School reveals that the morale of
employees in an organisation will also be affected negatively if bribery becomes a trend in
their organisation. When employees realise that they are working in a firm where the
management values bribery practices rather than talent, they are less likely to put their best
into their work. Likewise, the sales team of an organisation which priotises payoff than
product quality will not spend time developing strategies that differentiate their products from
the rest in the market, or even on strategising for effective product promotion. Consequently,
the efforts made by sincere employees is marginalised by the act of bribery , leading to
turnover of talented and capable employees from the firm. Besides, in a business environment
where bribery becomes prevalent, the firm offering bribe gains an unfair advantages over its
competitors whose products and services will not even be considered. As a result, unfair
competition takes place as companies refusing to pay bribes will be exluded from the market.
In addition, bribery also contributes to human right violation. Human rights are divided into
three categories namely civil and political rights, economic, social and cultural rights and
group as well as collective rights. The United Nations Office of the High Commission for
Human Rights (OHCHR) states that bribery is a structural obstacle to the enjoyment of
human rights. The impact of bribery on human right will vary in each case. For instance,
bribery in the judial sector damages the right to a fair trial as it erodes the independence,
impartiality and integrity of the judiciary. The lack of independence of judges, prosecutors
and lawyers harms the right to a fair trial. When the political leaders interfere with the
appointment of judges and in court proceedings, the impartiality of tha judiciary as well as
fair trial rights of defendants are violated. Citizens are also deprived of equal access to justice
when bribes is demanded by public servants as a condition for accessing the judicial system
or to speed up a court service. Besides, people’s right to health is also violated with the
existence of bribery. Likewise, a pharmaceutical industry is allowed to sell unsafe medicine
through bribing the public servants in the Ministry of Health. Some of the bribed public
officials even permits the companies to pollute the environment such as dumping illicit waste
materials in the residential area. As a result, citizens’ right to health is violated as they cannot
lead a healthy life in a polluted environment.

Finally, bribery damages the national democracy system because it hinders the citizens’ right
to participate in the political field. Among the rights to political participation are the right to
participate in public affairs and exercise political power, the right to vote and be elected and
the right to equal access to public service positions.
Election Commission have the responsibilities to ensure the full, effective and equal
enjoyment of these right. However, bribery negatively impacts all aspects of political
participation, for example vote-buying is a violation of the right to vote as it restricts the free
choice of citizens and affects the electoral process by undermining its legitimacy. Moreover,
a bribed electoral commissioner can prevent someone from registering as a candidate and
negatively impacts the citizens’ right to be elected.
Conclusion
Bribery is defined as the offering, giving, receiving or soliciting of any item of value to
influence the actions of an official or other person in charge of a public or legal duty. In
general, bribery refers to an act of giving money or gift that alters the behaviour of the
recipient. Bribe or inducement refers to anything of value such as money, gift, free trip,
discount, job offers and internship awards. There are two types of bribery namely active
bribery and passive bribery. Active bribery occurs when a person offers, promises and gives a
bribe while passive bribery takes place when an individual receives, accepts and requests a
bribe. Bribery is normally caused by direct and indirect factors.

In terms of economic analysis on the act of bribery, domestic and foreign investment see a
decline as investors are hesitant to put their money in countries where the bribery level is
high. Besides, bribery also lowers the economic growth of a country because of misallocation
of human capital. Additionally, bribery reduces the government revenue and increases the
government spending on unproductive sectors or facilities. Another negative impact of
bribery is that it leads to a rise in underground economy which decrease the Gross Domestic
Product (GDP) of a country. To deal with bribery cases, several laws are enacted such as
Malaysian Anti Corruption Commission Act (MACCA) and Penal Codes (PC). Therefore,
legal action will be taken against any individuals or organisations engaged in bribery.
Furthermore, a few laws like Employment Regulations 1980 and Industrial Relation Act 1967
are in place to safeguard the interest of employees who are retrenched without legitimate
reason. From the perspective of ethical analysis, bribery is morally wrong based on the
utilitarianism theory. Bribery lowers the morale of public servants as well as employees in
the private sector. Moreover, bribery also contributes to human right violations and damages
the national democracy system.

In a nutshell, bribery brings harm but no benefit to an organisation or a country. Since bribery
is morally wrong based on utilitarianism theory, it should not be practised in either in the
public sector or private sector to ensure the prosperous economic growth of our country.
3820 words

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Malaysia A Review. Indian Journal of Science and Technology, 12(24), 1-12.

Assakaf, E. A., Samsudin, R. S., & Othman, Z. (2018). Corruption: The intertwined problem of cause and

consequence. Asian Journal of Multidisciplinary Studies, 6(4), 74-82.

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sector-bribery-law/
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winding-up-of-company/
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International Law, 29(4), 1251-1287.

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Retrieved from: https://www.investopedia.com/terms/u/utilitarianism.asp

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World Wide Words. (2022). What Is Bribery?.
Retrieved from: https://www.worldwidewords.org/topicalwords/tw-bri1.htm

1. Management accounting aims at providing information for an organisation’s internal


parties like management team or board of directors to plan, control and evaluate operations as
well as make well-informed business decision. Financial accounting serves to disclose the
results of the business and the financial health of the business to external parties such as
investors, creditors and industry regulators. Thus, management accounting reports can be
utilised to formulate strategic operations for a firm while financial accounting reports can be
used by external parties to decide whether to invest in or lend to a business. Since financial
accounting reports are distributed to external parties, the reports need to comply with the
generally accepted accounting principles (GAAP) set by the accounting standard board. For
example, financial accounting reports of a firm must comprise of income statement, balance
sheet and cash flow statement. On the other hand, management accounting reports are only
prepared for internal parties, they therefore do not need to adhere with any specific
regulations. Each organisation is free to create its own rules and systems on their
management accounting reports. It can be concluded that financial accounting is is recorded
in a specific format while management accounting is recorded based on the company or
department requirement. Another difference between management and financial accounting is
that financial accounting reports history oriented information such as previous quarter or
yearly reports whereas management accounting produces present and future oriented
information like business forecast of a firm. Moreover, the information presented via
management accounting is monetary and company goal driven as well as concerned with
individual department while financial accounting produces monetary and verifiable
information concerned with the entire organisation. Finally, management accounting reports
consist of subjective financial and non-financial information. Nevertheless, financial
accounting reports comprise of objective financial information.
2. Job order costing is the optimal accounting method when cost and product specifications
are not identical for each product or customer but the direct material and direct labour cost
can be traced to the final product. Process costing is the optimal costing system when a
standardised process is adopted to manufacture same and homogeneous products and the
direct material, direct labour and manufacturing overhead cannot be traced to a specific unit
easily. Therefore, job order costing is used when a business produces small quantity of
individual or unique products or services such as audits conducted by an accounting firm and
furnitures produced by a furniture firm. In contrast, process costing is utilised when a
company produces products in batches like soft drinks, petroleum and chairs. In a job order
costing system, costs are pooled according to jobs while costs are pooled according to the
process or department that produces the identical products in a process costing system.
Normally, job cost record is used in the cost pooling of a job whereas department production
record is used to show the cost incurred by the department during the production process. The
unit cost in a job order costing system can be ontained by dividing the total job costs with the
total units produced for the job. On the other hand, the unit cost in a process costing method
is computed by dividing the total process cost with the total units produced in the process.
Another difference between job order costing and process costing system is that job order
costing offers fewer opportunities for cost reduction while process costing system provides
more chances for cost reduction. It is because in a job order costing method, costs accumulate
exactly in each step in the process of a particular job or order. In process costing, costs
accumulate by each process or processing department and do not focus on the exact cost of
each item in the process. Finally, in job order costing, finished goods inventory includes the
products completed but not sold and all incomplete jobs are work in process inventory. In
process costing, finished goods inventory is the number of units completed at the per unit
cost. Work in process inventory is the cost per unit and the equivalent units remaining to be
completed.

3. (b)
Cℎanges ∈cost ( RM )
(i) Variable cost = Cℎanges ∈activity
(kg )

RM 80,450 − RM 64,200
=
55,000 −30,000

RM 16 , 250
=
25,000

= RM 0.65 per kg

(ii) Total cost = Fixed cost + Variable cost

If the highest point is selected :

RM 80,450 = Fixed cost + (55,000 x RM 0.65)

RM 80,450 = Fixed cost + RM 35,750

RM 80, 450- RM 35,750 = Fixed cost

Fixed cost = RM 44, 700

If the lowest point is selected :

Total cost = Fixed cost + Variable cost

RM 64,200 = Fixed cost + (RM 0.65 x 30,000)

RM 64,200 = Fixed cost + RM 19,500

RM 64,200- RM 19,500 = Fixed cost

Fixed cost = RM 44, 700

(iii)
Cost function
Y= a + bX
Y= Total cost a= fixed cost b= variable cost per unit X= number of kilograms of fruits
Y = RM 44, 700 + RM 0.65 X
(iv)
Y = a + bX
Total cost = Fixed cost + Variable cost
= RM 44, 700 + RM 0.65 (163,000)
= RM 44, 700 + RM 105, 950
= RM 150, 650

Online participation

Cost is the expense incurred by a firm or organisation to create a product or provide a


services. Cost is also defined as an economic resource that must be released or sacrificed to
obtain a product or service. The cost incurred to manufacture a product directly impacts the
price of a product and the profit earned from its scale. Usually, most companies list the total
cost to make a product under cost of goods sold (COGS) which includes dircet materials and
direct labour for the manufacturing plant and the factory overheads. Since cost is an
important factor in sustaining business and growing its profitability, managers of the firm
have to conduct budgeting process in order to identify and reduce business expenses to
increase profits. If the business owners find out that the actual cost incurred is higher than the
planned cost, they will control the cost by obtaining bids from vendors or suppliers that
provide the same product or service with lower cost.

Direct cost is the expense that can be directly tied to the production of specific goods or
services. It can be traced to the cost object, which can be a service, product or department. It
usually benefits only one cost object. Direct costs include direct material and direct labour
cost as they are involved in producing a good. Direct material refer to the raw materials that
are directly used in the production process of goods and services of a company. For instance,
in a brick manufacturing company, cement is the direct material required to make the bricks
whereas in the Apple organisation, the chip used in the phone is the direct material for the
company to make the phone. Direct labour is the cost of wages for the employees who
directly produce an item because the cost can be associated with a specific product or product
line. Direct labour cost includes hourly wages, overtime pay and benefits. For example,
assemblers, welders, painters and machinists are direct labour in a bicycle manufacturing
firm.

Indirect cost is the cost that cannot be traced to the product or services which business owners
sell to their customers. They mainly address operational needs such as overhead, maintenance
and administrative costs. Business owners need to stay up-to-date on their indirect costs as
they can easily go unnoticed and result in the need for emergency funds to cover them.
Although indirect cost cannot directly traced to the product, it is still required to produce the
product. It is also known as factory overhead cost. Office supplies such as notebooks, pens,
pencils, printers, toner and ink catridges are examples of indirect cost because they are
needed by the marketing team to create print deliverables like posters or flyers that draw
attention from the public. Another example of indirect cost is the rental of office. It is a
monthly cost an organisation pays to keep possession of the office space so that the
employees can work freely. The payment of rent is essential for employees to streamline their
workflow.

Fixed cost is the cost or expense that is not affected by any increase or decrease in the
number of units produced or sold over a short-term horizon. It is also known as expenses
incurred by a company irrespective of the level of business activity which may include the
number of units produced or sales volume achieved. Therefore, it is the type of cost that is
not dependent on the business activity but is rather associated with a period. For instance,
leasing office space is a fixed cost. The rent cost remains the same as long as the business
operates in the same space. However, the monthly rental may vary depending on the period
because the landlord might increase or decrease the rental rate. Other examples of fixed cost
are utility bills, depreciation, amortization, salaries, interest expenses and insurance. It is
crucial for an entrepreneur to understand the extent and nature of the fixed cost since a high
fixed-cost level requires a business to maintain a high revenue level in order to avoid
generating losses.

Variable cost is a corporate expense that changes in proportion to how much a company
produces or sells. The variable cost of production is a constant amount per unit produced.
Thus, variable cost increases when the production or sale increases whereas variable cost
decreases when the production or sale decreases. Examples of variable costs include raw
materials, labour, utility, commission or distribution costs. Variable cost differs from fixed
cost because fixed cost does not change in proportion to production or sales volume. Usually,
variable cost is a central part in determining a product’s contribution margin which is the
metric used to determine a company’s break-even or target profit level.

3.
(a) Mixed cost is defined as the total cost that comprises of two types of costs, namely fixed
cost and variable cost. The fixed portion of the mixed cost does not change with changes in
production volume while the variable portion of the mixed cost changes with the volume or
quantity produced. Mixed cost is also known as semi-fixed cost or semi-variable cost.
Examples of fixed cost are office rental, insurance and employees’ salary whereas examples
of variable cost are commission and employees’ annual bonus. Mixed cost always associates
with the manufacturing or production process of a firm. One notable difference between
mixed cost and fixed cost is that total mixed cost changes while the fixed cost remains
constant. Mixed cost differs from variable cost in that the per-unit change in variable cost is
fixed while the per-unit change in mixed cost decreases as output increases.
A mixed cost can be divided into fixed and variable components using high-low method,
scatter-graph method and least-square regression.

Title: Mixed Cost


35

30

25

20
Total Cost (RM)

Total Cost
15 Linear (Total Cost)
Fixed Cost
10 Linear (Fixed Cost)

0
0 2 4 6 8 10 12
Output (Unit)

Based on the graph above, it is obvious that the variable component changes proportionately
with the activity level. In contrast, the fixed component does not change with increase or
decrease in the activity level. The mixed cost can be represented by the equation, Y= a + bX,
where Y refers to the total mixed cost, a is the fixed cost during the period, b is variable cost
per unit of the activity and X refers to the number of units produced within the period.
Examples of mixed cost can be shown in an insurance company where an employee is paid a
fixed monthly salary and variable bonuses and commissions depending on the employee’s
performance. Besides, the income of a legal firm also comes from the fixed retainership fee
charged on a client and also variable fee charged on a client depending on the actual legal
cases. Finally, a business organisation needs to pay telcos a fixed amount of cost for the
broadband services provided in the office. Moreover, the variable cost spent on the
company’s mobile hotspot may also be incurred if the number of employees in the office
increases.

Hi Madam and friends,


In my opinion, a contract is voidable at the option of the aggrieved party when he discovers
that he is defrauded into entering the contract if his consent to an agreement is caused by
coercion, fraud or misinterpretation, undue influence, a breach of contract and the party’s
legal incapacity to enter a contract. In this case, the party enters into the contract due to fraud
which includes any of the following acts committed by a party to a contract, or with his
connivance, or by his agent, with intent to deceive another party thereto or his agent, or to
induce him to enter into the contract according to Section 17 of the Contract Act 1950.
Section 17 (b) states that the active concealment of a fact by one having knowledge or belief
of the fact is a fraud. For instance, A, intending to deceive B, falsely represents that three
tonnes of fresh palm oil brunches are processed annually at A’s factory, and thereby induces
B to buy the factory. The contract is voidable at the option of B.

A voidable contract is a formal agreement that either of the parties cannot practise or enforce
due to legal faults in it. The contract remains valid and enforceable if the adversely affected
party chooses not to reject the contract despite the defects. Usually, voidable contract
adversely affects the party who fails to recognise misrepresentation or fraud made by the
other party. The aggrieved party has the option to rescind the contract if he manages to prove
that his consent to contract is caused by the fraud under S. 19 (1) of the Contract Act 1950.
By proving that the fraud causes him to enter into the contract, the contract he enter into is a
contract without mutual consent which is voidable as parties entering without assent indicate
no desire to participate.

Apart from that, a voidable contract is also caused by misrepresentation of the other party.
According to S.18.(a), misrepresentation includes the positive assertion, in a manner not
warranted by the information of the person making it, of that which is not true, though he
believes it to be true. Thus, misrepresentation is a representation of a misstatement made
innocently which persuades other party to enter into the contract whereas fraud is a deceptive
act done intentionally by one party in order to influence the other party to enter into the
contract. The aggrieved party involved in misrepresentation case has no right to sue the other
party for damages while the aggrieved party involved in fraud case has right to claim for
damages. As a result, a contract misled by misrepresentation is not voidable if the truth can
be discovered in normal diligence. In contrast, a contract caused by fraud is voidable
although the truth can be discovered in normal diligence.

According to Hire Purchase Act 1967, S.2 (1) defines ‘hire purchase agreement’ as a ‘letting
of goods with an option to purchase and an agreement for the purchase of goods by
instalments. From my point of view, bank should follow hire purchase reposssession
procedure under the Hire Purchase Regulations 1976 and Hire Purchase Act. As stated in the
Hire Purchase Regulations 1976, the bank should inform the hirer of his intention to recover
possession of the goods. This will give hirers reasonable time to inspect their vehicles and
remove their items and belongings from the cars before repossession. Furthermore, under
S.16 (1) of the Hire Purchase Act, the repossession agents have to produce their identification
cards and the owners’ authorisation during the execution of recovery of possession.
Therefore, the hirers will not be conned by unscrupulous parties and their goods will not be
repossessed illegally by the parties.

Besides, the implementation of hire purchase repossession procedures safeguards the right of
hirer towards their motor vehicles. It is an established fact that some of the hirers might face
financial problems in paying their vehicles loans during the economic recession.If the hirer
fails to pay their loans for two successive terms, the owner must serve a 21-day notice on the
hirer in the form set out in the Fourth Schedule as stated in S.16 (1) of the Hire Purchase Act.
Within the 21 days, the hirer needs to pay all the outstanding balance of his or her vehicle
before the owner repossesses it.Therefore, the 21-day notice offers a chance for hirers to get
funds in order to pay their loans so that their vehicles will not be repossessed by the owners.
Nevertheless, the owners have the right to repossess the hirers’ motor vehicles if the hirers
cannot afford the outstanding balance after the expiration of 21-day notice period. S. 17 (1)
of the Hire Purchase Act prohibits owners from selling or disposing of the goods until after
the expiration of 21 days from the date of the service on the hirer in the Fifth Schedule.Thus,
it is definitely a way to secure the hirers’ right on their goods.

There are certain circumstances where the owners do not have to comply with hire purchase
repossession procedures. According to S.16(2) of the Hire Purchase Act, if there are
reasonable grounds for believing that the goods will be removed or concealed by the hirer
contrary to the provisions of the hire purchase agreement, the owner needs not adhere to the
regulations in paragraphs (a), (b), (c) and (d) of the Hire Purchase Act. Moreover, the hirer
who is guilty of disposing of, selling the goods or removing them from the specified place
with the intention to defraud or attempt to defraud the owner, he shall be liable to
imprisonment not exceeding three years or a fine not exceeding RM 10,000, or both.

Sale of Goods Act 1957. Kuala Lumpur : Percetakan Nasional Malaysia Berhad

binti Abd Ghadas, Z. A., Nawang, N. I., & binti Ghapa, N. (2021, December). The Concept
of Fitness for Purpose of Goods in Malaysian Today’s Online Contract: Issues and
Challenges. In International Joint Conference on Arts and Humanities 2021 (IJCAH
2021) (pp. 520-527). Atlantis Press.

Screekumar.c.Nair. (2018, September 10). Implied Conditions In The Sale of Goods.


Retrieved from: https://www.lawyersclubindia.com/articles/implied-conditions-in the-sale-
of-goods--379.asp

MahWengKai & Associates. (2021, 10 March). MWKA Online Talks : Goods Sold and
Delivered. Retrieved from: https://mahwengkwai.com/wp-content/uploads/2021/03/2021-
03-10-T06-Online-Talk-Goods-Sold-and-Delivered.pdf

Aditi Ghosh. (2019, 9 November). Implied Condition As To Quality and Fitness : An


Exemption To Caveat Emptor. Retrieved from:https://lawcirca.com/implied-condition-as-
to-quality-and-fitness-an-exception-to-caveat-emptor/
About Mental Health Issues

Death by suicide amongst 10–29-year-olds in Singapore is at an all-time high. We


should not accept or become indifferent to this tragic statistic.

Minister Ong declined to share these numbers, arguing that “tabulating and publicising
such data can have other implications, such as heightening suicide risk in vulnerable
youths

Non-profit suicide prevention centre Samaritans of Singapore (SOS) recently revealed


that suicide among youth aged 10-29 has been going up, from 94 in 2018 and 2019 to
101 in 2020, 112 in 2021 and 125 in 2022.

While Covid-19 put the spotlight on mental health and raised awareness on its
importance, the stigma associated with having an invisible condition, illness, injury,
issue — call it what you want — has unfortunately persisted.

Stigma (n)- a strong feeling of disapproval that most people in a society have about
something, especially when this is unfair

If one believes that most people do not experience poor mental health, then those who
do must be weak, have done something wrong, or, worse, are self-obsessed.

Self-obsessed-adj-only interested in yourself and your own activities

Understanding the breadth of factors that contribute to where one is on that continuum
on any given day is key.

Continuum-n-逐漸演變的事物…
something that changes in character gradually or in very slight stages without
any clear dividing points

As SOS chief executive Gasper Tan said: “Collective efforts to address underlying causes, like
mental health challenges, social pressures and economic uncertainties, must take priority.”

Statistics have a way of depersonalising the issue.

Depersonalise-to remove from a person, organization, object, etc.


the qualities or features that make them particular or special

Crude-adj-simple and not sillfully done or made


The Institute of Mental Health (IMH) has announced its first comprehensive
nationwide study to assess the state of mental health among youth with results
expected by end 2024.

Comprehensive-adj- complete and including everything that is necessary


I hope these reviews shed more light on the issue and lead to some bold solutions to
address the steep decline in mental health of our youth.

Indisputable-adj-Research psychologist Jean Twenge has also argued that there is an indisputable
link between the rise of smartphones and social media in 2010-11 and a decline in teen mental
health globally.

Ever since the exchange between NMP Anthea Ong and Minister Ong in 2020,
awareness has increased, especially amongst our youth, and more are willing to seek
help.

But suicides, unfortunately, continue to climb with countless more suffering in silence.
A whole-of-community effort, led by the Government, is needed to reverse this trend.

The Government has shown in recent times that it is able to move quickly to establish a
parliamentary select committee or conduct a special ministerial review to investigate
an issue it deems to be of public interest in an open and transparent manner.

This includes sharing more data and information, holding public hearings and debate,
as well as listening to a broad range of stakeholders and experts.

Deem- (v) - to consider or judge something in a particular way

Similar urgency, transparency, and honesty is required to address this national crisis.
Our youth deserve nothing less.

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