GOOD LUCK GUYS !

Hari Selasa dan  Rabu (7-8 Ogos) akan diadakan GERAK GEMPUR 

PENGAJIAN PERNIAGAAN KERTAS 1 DAN 2 ,

semoga pelajar-pelajar cikgu bersedia dan dapat melakukan 

yang terbaik dalam ujian tersebut bagi mencapai 

gred yang tertinggi dalam subjek cikgu ...

BAINUUUUUNNNN !
SAYA UNGGUL ,
BAINUN EXCELLENT , 

INSYAALLAH!!!!!!!!!!!!!! 

:)

PERHIMPUNAN PERDANA GC :)

Semoga semua GC semakin cemerlang untuk berkhidmat 

demi agama , bangsa dan negara !

SELANGKAH KE U OLEH PPD MANJUNG

Assalamualaikum :)  

Di doakan semua pelajar-pelajar cikgu mendapat manafaat 

daripada program ini ..

aminnnn :)

GROUP PENGAJIAN PERNIAGAAN

klik di sini .

KOLEKSI CEMERLANG ( DIUSAHAKAN OLEH JU PERAK)

KOLEKSI CEMERLANG DI SINI

CASE 4

Case 4

Monsanto Attempts to Balance Stakeholder Interests

Monsanto is one of the world’s largest industrial agriculture businesses. For much of its history, Monsanto has dealt in controversial products from artificial sweeteners to Agent Orange, to pesticides and herbicides. One of the more recent additions to Monsanto’s product portfolio has been genetically modified seeds. GM products have stirred up controversy everywhere they are distributed, and Monsanto, being a huge multinational corporation and a major producer, is at the center of the debate. This case deals with the ethical implications involved in producing and selling a product with unknown health and environmental side effects. Monsanto claims that its products are safe, even beneficial for society. However, critics are not convinced. A major issue in this case pertains to the debate over whether genetically modified plants (GMO) and substances (milk) are safe both for the environment and for human consumption. Other issues Monsanto faces have to do with intellectual property and patent protection, and the question of whether seeds can be proprietary goods. Traditionally, farmers save seeds from one year to plant in the next year, but Monsanto wanted to introduce a “kill gene” to force farmers to purchase new seeds from the company every year. The case also covers Monsanto’s long history of ethical misconduct, including instances of hiding illegal pollution, and taking bribes. Finally, the case goes on to cover Monsanto’s corporate responsibility initiatives, charitable giving, and how its GM seeds may actually help farmers in less developed countries (LDCs). The case concludes by asserting that Monsanto claims to have realized the errors of its ways and is on the path to greater corporate responsibility. The question to students remains: Do they believe Monsanto, or is it just lip service to avoid further criticism?

To summarize the Monsanto Case:

1.      Monsanto is a powerful company, with a history of making what many would find questionable or unethical business decisions in the quest for profits.

2.      The company holds a virtual monopoly on GM seeds for soybeans, cotton, corn, and canola. Many of these seeds require the use of Roundup herbicide, also produced by Monsanto.

3.      Critics accuse Monsanto of seeking to profit at the expense of consumers’ health, the environment, biodiversity, and of being anticompetitive. While GM seeds have not been conclusively proven to be harmful, these critics’ claims are not without merit, as Monsanto has a long history of cutting corners and covering up illegal and/or unethical activity.

4.      However, GM seeds have not been proven harmful to humans or to the environment, and plants that are hardier, more drought resistant, and resistant to pests present a huge opportunity for farmers in less-developed countries, particularly in Africa, Asia, and Latin America.

This is a very complex and contentious case, and students should be encouraged to conduct further research at Monsanto’s website (http://www.monsanto.com/). Students should find the exercise of perusing the website interesting, as much for what is left out, as for what is included. The instructor should point out that such websites, which are theoretically designed for all stakeholders, often only contain the positive information on the company and do not address any negative press. Given what they know about Monsanto’s past ethical misconduct, students may find its Public Policy and Corporate Responsibility webpage interesting (http://www.monsanto.com/responsibility/corp_gov/committees/public_policy.asp). Instructors may want to ask students how they think Monsanto is measuring up to its own objectives.

The Public Policy and Corporate Responsibility Committee shall:

1.      Review and monitor the performance of the Company as it affects communities, customers, other key stakeholders and the environment. Hold periodic meetings with stakeholders to understand external perspectives.

2.      Review issues affecting the acceptance of Company products in the marketplace, including issues of agricultural biotechnology.

3.      Identify and investigate significant emerging issues.

4.      Receive periodic reports on the state and effectiveness of the Business Conduct Program from the Company's Director of Business Conduct.

5.      Receive periodic reports regarding the Company's political contributions.

6.      Receive periodic reports regarding the Company's charitable contributions.

7.      Perform such other duties and responsibilities as may be assigned to the Public Policy and Corporate Responsibility Committee by the Board of Directors and/or the Chairman of the Board.

8.      Make delegations of authority and responsibilities of the Public Policy and Corporate Responsibility Committee as the Public Policy and Corporate Responsibility Committee deems appropriate, and to periodically review such delegations.

Charitable Donations

In 2007 Monsanto made charitable donations of $24,514,660, which represented less than .66% of its $3.74 billion in annual profits. The average individual in the United States donates 2.2% of his or her disposable income. (http://www.america.gov/st/washfile-english/2007/June/200706261522251CJsamohT0.8012354.html). Small businesses contribute an average of 6% of their profits to charitable causes Small businesses that earned between $250,000 and $1-million contribute, on average, 6% of their profits to charity. (http://philanthropy.com/news/prospecting/6349/most-small-companies-make-charitable-donations-survey-finds) Discussing these numbers and Monsanto’s true level of interest in charitable donations should result in a lively debate.

Environmental Issues

Monsanto has long been plagued with accusations of environmental law violations. In 2003 the corporation’s bad reputation for illegal pollution came to a head when courts in Anniston, Alabama awarded $700 million to 20,000 residents for decades of ground water contamination. Because of the notoriety of this ruling, Monsanto’s stock lost 50% of its value. The company replaced its CEO and proceeded to create SBUs for its more controversial products under the names Pharmacia, Seminis, and Solutia. One could argue that this move was calculated to put less familiar and less controversial names on these products.

Intellectual Property

The issue of sterile seed technology as well as the firm’s “seed police” can lead students into a discussion of whether patents on food products, particularly seeds, are ethical. Within the U.S., patent infringement lawsuits are increasing, especially within pharmaceuticals and gene therapy for specific diseases. At the heart of this issue is whether seeds, no matter how scientifically manipulated, should be considered technology, considering how essential they are to the basic acts of agriculture and eating. Does Monsanto have any sort of moral obligation to farmers and consumers to make its seeds available at prices affordable to even the poorest of farmers? Students should also debate the question of piracy and lack of intellectual property protection in LDCs. How, do they think, large MNCs with widespread distribution should handle this problem?

Sustainability

While Monsanto is the first to assert that it has increased food production wherever its seeds are planted, many ask “at what cost?” Sustainability is an increasingly popular word in the business community, as is organic. While Monsanto claims that it has helped farmers grow more food in less space using less water, no one can make the argument that what Monsanto sells is a natural product. Students should discuss the products introduced in this case, and whether or not they think they offer advantages and hope to farmers. Do they believe that it is a problem that farmers grow dependent on Monsanto for their seeds, pesticides, and herbicides? Or do they think there are better solutions out there? The case touches on the growing importance of organic farming, which purports to be a more thoughtful, sustainable solution to food problems, and that takes care of the land instead of maximizing output. Students can discuss the pros and cons of Monsanto’s products, and what they think the long-term costs to people, animals, and society will be.

Discussion

1. Does Monsanto maintain an ethical culture that can effectively respond to various stakeholders?

2. Compare the benefits of growing GM seeds for crops with the potential negative consequences of using them.

3. How should Monsanto manage the potential harm to plant and animal life when using products such as Roundup? 

CASE 3

CASE 3

Countrywide Financial: The Subprime Meltdown

The subprime market flourished in the early 2000s. High growth in this sector can be attributed to the high growth of the housing market, historically low interest rates, and low delinquency rates. Houses were constructed, and their values appreciated at the fastest rates in the history of the United States. However, the housing bubble burst in 2006, sending the prices of homes plummeting in many regions of the United States.

The passage of the Equal Credit Opportunity Act of 1974 allowed more consumers to apply for loans. This act, while not guaranteeing all applicants loans, ensured that consumers could not be rejected on the basis of sex, race, national origin, or any other discriminatory information. The act also gave specific guidelines on what lenders could and could not do or ask. While not all consumers who applied for loans received one, loan officers found that there were more opportunities to make money through commissions by forcing a loan through. It is possible that poor underwriting procedures increased.

The current subprime crisis was created by high rates of delinquency and foreclosures of mortgages, largely because high-risk consumers were given loans they could not afford. Of the 6 million American consumers with subprime loans, more than one-third of those loans are in danger of ending in foreclosure. According to the Mortgage Bankers Association, subprime loans comprise 13.7 per cent of all loans (the industry has approximately $10.7 trillion in outstanding debt for all loans, and over $600 billion for subprime loans). Many attribute the large numbers of defaults and foreclosures to adjustable-rate mortgages. 

Angelo Mozilo did not blame himself for the poor performance of Countrywide, but rather blamed regulators, rating agencies, legislators, and the media. Shareholders upset with Mozilo felt he did not actively assess the risk into which Countrywide was buying. David Sambol likely does not blame himself either. In fact, considering the damage his program did to the housing industry as a whole, he recived virtually no punishment. While lawsuits are pending, both Mozilo and Sambol do not seem to realize the severity of their actions, or the problems they caused for millions of homeowners who faced or are facing foreclosure. 

To augment this case and to provide some background on the Wall Street financial crisis, the subprime housing meltdown, and the causes of the recession, instructors may want to show the following episode of Frontline (http://www.pbs.org/wgbh/pages/frontline/meltdown/), which is available on PBS’s website. The show is one hour long and is available in its entirety. It helps to clearly lay out what went wrong with some of these financial companies, and it underscores the high level of risk in which each was engaged. Accompanying the show, PBS has created a supplementary lesson guide for those instructors interested in taking their students’ learning further (http://www.pbs.org/wgbh/pages/frontline/teach/meltdown/).

Instructors may encourage discussions on the rights of the individual, the company, and the government as it relates to the subprime issue.

DISCUSSION

1. Are subprime loans an unethical financial instrument, or are they ethical but misused in a way that created ethical issues?

2. Discuss the ethical issues that caused the downfall of Countrywide Financial.

3. How should Bank of America deal with potential ethical and legal misconduct discovered at Countrywide ?

CASE 2

Case 2

Arthur Andersen: Questionable Accounting Practices

Arthur Andersen is perhaps best known as an accountant and consultant that served Enron, among many other major firms. Many students today probably only known Arthur Andersen in a negative context, but before becoming entangled with Enron and going out of business it was one of the “Big Five” accounting firms, and was highly respected. In addition to profiling the firm’s lengthy history, the case goes into details over its dealings with major clients. The case also describes some of the trials and tribulations the firm experienced in its final years, particularly as it placed increasing weight on its consulting service—even positioning it to compete with its more well-established accounting unit. This case provides details of some of Arthur Andersen’s court cases that led up to the firm’s demise, as well as aspects of the company’s corporate culture that allowed for misconduct to occur. Some of the problems with its corporate culture involved being excessively focused at gaining high-profile clients at all costs, and providing an employee incentive system that inadvertently encouraged misconduct.

The case also considers the ramifications of the firm’s actions on various stakeholders, including its contribution to the passage of the Sarbanes-Oxley Act of 2002. The firm placed excessive weight on growth and profits at all costs, even at the expense of its stakeholders and clients. Arthur Andersen also endowed inexperienced employees with too much power, allowing them to make decisions that were beyond their skill set. Andersen was convicted of obstruction of justice, after having been caught shredding Enron documents, and was fined $500,000. However, the brand name was tainted and had lost most of its value. The accounting firm was spun off under the name Accenture, which has distanced itself from the Andersen name and remains in business (however is nowhere near as large as Andersen was). In 2005, the Supreme Court overturned the obstruction of justice ruling on the technicality that some language and been too loosely defined in the original court documents. However, the damage to the Arthur Andersen name had long since been done. Andersen’s questionable accounting practices resulted in the loss of millions of dollars and tens of thousands of jobs.

Discussion

1. Describe the legal and ethical issues surrounding Andersen’s auditing of companies accused of accounting improprieties.

2. What evidence is there that Andersen’s corporate culture contributed to its down­fall?

3. How can the provisions of the Sarbanes–Oxley Act help minimize the likelihood of auditors failing to identify accounting irregularities?

CASE 1

Case 1
Wal-Mart: The Future is Sustainability
The Wal-Mart case was written to give students another perspective on one of the largest employers in the world. Over the years Wal-Mart has faced a large number of lawsuits and allegations of unethical behavior. Students will likely have heard stories of unethical and illegal activities involving Wal-Mart, and should be encouraged to share them in class. However, Wal-Mart has gained significant ground in recent years in regaining its reputation. The company has been a leader of adopting energy-efficient and renewable energy technology, offers a broad selection of organic items, and has improved its employee rights record. Nevertheless, it is still Wal-Mart, the largest corporation in the world, and many people remain hesitant to accept that Wal-Mart has fundamentally changed its ways. After having students read this case, instructors may want to ask whether they believe Wal-Mart is inherently unethical, or whether they are convinced the giant has changed its ways.
As Wal-Mart has grown, its strategy has changed. Could its new push into sustainability and social responsibility be driven by profits, not by a real desire to clean up its act? In the 1970s, Wal-Mart’s strategy was to go into secondary markets, meaning communities with fewer than 10,000 residents. The company’s logistical strategy was to grow out from Bentonville, Arkansas in order to gain channel economies of scale. By attacking secondary towns, the competition, normally small independents, could not compete on price and closed down. This, combined with the throw-away culture of the times (low quality-low price), helped Wal-Mart grow rapidly which enabled it to enter primary markets (communities over 10,000). During the 1980s outsourcing to lesser developed countries became the norm. In the 1980s, Wal-Mart took the hyper-market store concept and tailored it to the United States by introducing products and services that challenged the competition. Now, after ruthlessly expanding into every market possible, driving down prices, Wal-Mart has embraced a new, supposedly enlightened approach to doing business. Instructors should ask students what they think Wal-Mart’s motivation is.
Vertically integrated channel structures and their impact on competition is another issue that instructors could address in conjunction with this case. In the twenty-first century, one sees more training in eliminating conflict within the channel structure, so that companies can deliver the right products at the right time and place at the lowest costs. Implicit in this concept is collusion, not with competitors across an industry, but collusion within the channel. It becomes imperative to have a free flow of information to be able to implement TQM and the JIT inventory systems that reduce safety stock while increasing profitability. Many countries adhere to a managed competition model, but within the United States any form of collusion that substantially reduces competition can be considered illegal under many different laws. Students may wish to discuss whether Wal-Mart’s form of negotiating the best prices for products, and their sales strength, crosses the boundary from ethical and legal to unethical and illegal.

Discussion

1. Do you think Wal-Mart is doing enough to become more sustainable?
2. What are the problems that Wal-Mart has faced, and what has the company done to address them?
3. Why has Wal-Mart tended to improve performance when other retail outlets have been suffering financially?

KEMAHIRAN PENGURUSAN

KEWANGAN ( bahan sumber JU PERAK )

PENGELUARAN ( bahan sumber JU PERAK )

DEFINISI DAN PERANAN PEMASARAN

Pelajar-pelajar ku...

Assalamualaikum wbt :) 

kali ini saya ingin bercerita tentang pelajar-pelajar saya 

di kelas Pra - U 1& 2 ^^

Pelajar Pra-U 2 ada 5 orang , 

mereka akan menghadapi STPM tahun ini .

ini gambar-gambar mereka :) 

Azz , Ara , Mimie , Ezah dan Hanie ^^

mereka ini kekurangan kasih sayang sikit .

maklumlah duduk di asrama :) 

Untuk  mata pelajaran PP, mereka perlu berusaha bertingkat kali ganda. 

pelbagai kaedah telah saya gunakan...buat peta minda, latih tubi, mentor mentee, topik berfokus, pembentangan, ulang-ulang jawab soalan dan lain-lain. 

Saya selalu berdoa setiap kali solat agar mereka boleh menjawab soalan dalam peperiksaan STPM nanti 

dengan baik, lancar..seterusnya mendapat keputusan cemerlang dalam peperiksaan. 

Walau apa saja orang berbicara tentang mereka, saya tetap yakin mereka mampu 

menjadi pelajar yang berjaya di dunia dan akhirat...Amiiin!

Pra-U 1 , ada 20 orang ambil PP, dan 4 orang ambil mp PIKOM. 

Agak kelam kabut juga saya mengajar pelajar-pelajar ini...mereka masuk lewat 4 minggu berbanding pelajar-pelajar sekolah lain..dan sukatan pun baru mengalami proses transformasi. 

Walau apapun, saya akan cuba sedaya upaya untuk membantu mereka....