Ethical Issues and Financial Analysis Case Study †Free Samples

Question: Discuss About the Ethical Issues and Financial Analysis? Answer: Introducation Through this report, various case studies have been analyzed with reference to their ethical position, financial information and disclosures, ethical dilemmas and the review of an article mentioned in the Business review. The aim of the report is to confine the readers and the users with knowledge and meaning of the concept of ethics and finance. The report has been framed with the executive summary summarizing the start of the report and the major aim of preparing the report. Then the brief introduction has been given for whole of the report detailing the structure of the report. Then the first case study has been discussed with respect to the questions asked and it deals with the ethical and governance issues. The second case study has been discussed which deals with the financial analysis of the annual report of the company namely David Jones Limited. The third case study is dealt with the decision about whether to do or not do something as to whether the company shall engage the particular accounting firm or not and what are the requirements of getting the same selected. Then in the fourth case study the ethical issues have been discussed with auditing issues and scope of the work of audit committee and that last case study is the literature review of any article published in the Business Review Weekly. With these considerations, the report has been bifurcated in different sections and headings followed by the adequate and proper conclusion and recommendation. Etihics and Governance Each person shall follow some code of conducts either defined by the law or defined by the religious statutes or defined by the inner morality of the person dealing with many situations. If no person follows the ethics then he or she will face the difficulty of doing any kind of work in an effective and efficient manner. The Governance is related to the world which means that all the activities of individuals those working in the company or working in their day to day life shall be governed in the proper manner and it shall be so governed by the top management of the organization or the inherent code of conducts which has been provided by the relevant laws or statutes (Dandino, 2016). Thus, the concept of ethics and governance are inter related and have to be worked simultaneously. It is so said in the sense that if ethics are there without the governance system then no one will be ready to follow the ethics and in other sense if governance system was there but without ethics then the purpose of having the governance will be futile. Thus, ethics and governance needs to be worked simultaneously (Andrews, 2011 and Arjoon, 2016). In the given case, Vicky have to go home and have given her friend Becks to buy the accounting text book on her behalf and she has given $100 to him and said that keep the balance after returning from home. The market price of the text book is $85. After few days Becks went to the shop and finds that the book seller was engaged in selling the second hand book for $65 to the students. This second hand book is really in new frame and looks like it is the new one. By seeing this, he has purchase the accounting text book for $65 and thought that he will be able to gain $20 and giving the $15 back to his friend Vicky and Vicky would not find it possible to identify whether it is the second hand book or the new one. In respect of the above case study, the following have been answered: Stakeholders in the situation - Stakeholders are the persons who have the requisite interest in the matter in which they are dealing. For instance in case of the organizations stakeholders are the persons who have interest in the affairs of the organization like shareholders, financial institutions and other lenders, employees and government, etc. In the given case study stakeholders are Vicky and Beck. Vicky is regarded as the stakeholder in the sense that she has given the amount of $100 to her friend Becks in the view that he will purchase the best accounting text book for her which is available in the market at $85 and remaining $15 she will obtain from Becks after she returns from the home. Beck is regarded as the second stakeholder in this situation in the sense that the he has to purchase the accounting text book on the behalf of her friend and is liable to return the balance amount along with the accounting text book to her (Fontaine, 2016 and Philips, 2014). Involved Ethical Issues Ethical issues means that whether the ethics involved in the case study are positive in nature or negative in nature. As per the case study, the ethical issues are involved in the terms of finance, compliance and personnel. Ethics in the terms of the finance includes the manipulation with the available funds of the Vicky as the same has been given in the view that the accounting text book as bought will be new but opposite has been happened. Beck has knowingly bought second hand book in the urge of having the financial gain of $20 and hence manipulated the financial figures to Vicky. Ethics in terms of the compliance is involved in the sense that Beck has not complied with the defined stipulations of buying the new accounting text book and hence has violated the issues. Ethics in personnel includes the situation where Beck has not maintained the transparency and fairness of the transaction so entered. Our View If I would have been in the situation of Becks, then I would have purchased the books as per the requirement of Vicky and in case she finds herself okay with second hand book then I would have purchased that and have returned the remaining amount to her without any motive of cheating her or making any gain out of the work so done (Weisul, 2012). Financial Analysis The financial analysis of the company David Jones Limited has been made with reference to annual report of the company for the year ending 2013 in view of the following parameters: Main activities and operations - The company is registered and listed in Australia and is engaged in the business of up market departmental store since its inception. It is the subsidiary of Woolworths Holdings Limited which is also engaged in the business of departmental store and is one of the leading companies in Australia. David Jones limited was founded in the year 1838 in Australia by Mr David Jones thereafter it has been expanding since then. In today scenario the company has 43 stores in Australia. The business operations of the company have been bifurcated in the four segments namely fashion and beauty, lifestyle, home and food and electrical appliances. Each segment of the company provides various products ranging not only for the adults or teenager but also for the kid and children and even new born babies. They have the online shopping model where you can place the order and track it till the order is received. Also they have their different stores where everyone can go a nd buy the products as per the defined needs and expectations. They have also opened the financial model where the financing is also being given to their customers (David Jones Limited Official Website, 2013). Chief Executive Officer and Chief Financial Officer - As per the annual report of the company for the year ending 2013, Paul Zahra is the Chief Executive Officer of the company and Brad Soller is the Chief Financial Officer of the company (David Jones Limited Official Website, 2013). Important Financing and Investing Decision - As per the Notes to the accounts of the financial statements, the company has hedged its currency exposures by holding the derivative instruments. These derivatives include the futures, options and derivative contracts. The major investment decision that the company has taken is that to get itself merged into the Woolworths Holding Limited and in the forthcoming year ending 2014 the company has been merged into the Woolworths Holding Limited (David Jones Limited Official Website, 2013). Directors Declaration in relation to the Information in the Financial Statements Following declarations have been made by the directors in their report that That the directors are fully responsible for the preparation and management of the financial statements and the notes to the financial statements and the annexed schedules if any. That the financial statements so prepared shall be for the interest of the shareholders as well as the stakeholders That the financial information so contained shall be provided with full set of the financial statements to the external auditors of the company That the external auditors of the company are required to take an independent examination in accordance with the relevant accounting standards and auditing assurance standards duly standardized by the Australia accounting standards board. That the financial statements containing financial information are prepared in accordance with the International Financial Reporting Standards and the provisions of the Corporations Act 2001. That further declaration is made that the financial statements containing the financial information so prepared with the application of the going concern assumption and the material respect of prudence (David Jones Limited Official Website, 2013). Compliance with the ASXCGC In the annual report of the company it has been mentioned and declared under the heading Statement of Compliance that the company has complied with the Australian Securities Exchange Corporate Governance council, corporate governance principles and recommendation and the provisions of the Corporations Act 2001. Also the companies in its Statement of Corporate Governance have laid down the eight principles and have mentioned its compliances. Independent Auditors Report Following have been addressed in accordance with the independent auditors report- Companys audit firm is Ernst and Young Global Limited and audit partner was Graeme Mc Kenzie Statement of Auditors in relation to Accounting Information That the responsibility of the auditors are to express their opinion of the financial statements of the company in the form of auditor report That the company and its management is fully responsible for the preparation and management of the financial statements including the notes to accounts That the audit has been conducted with the Auditing Standards of Australia (David Jones Limited Official Website, 2013) Statement in relation to Independence That the audit opinion so formed on the financial statements is totally independent and is free from any bias or any error. That no contraventions have been observed in relation to auditor independence within the requirement of the Corporations Act 2001 (David Jones Limited Official Website, 2013). Money other than Audit fees received by the Auditor As per the note detailing the auditor remuneration, it has been observed that apart of $495500 received for the auditing and reviewing of the financial statements, the amount of $163568 have been received on account of Assurance related services and the taxation services (David Jones Limited Official Website, 2013). Decision Analysis List of factors for selecting the accounting firm: The accounting firm shall process all the bills, invoices, payment and receipts in the timely manner The firm shall have adequate staff which can fulfill the requirements of the company The firm shall have competent staff that shall be able to handle the accounts and financials of the company. That the accounting firm shall give the competitive rates. It shall not be too much low and shall not be too much higher. List of services for selecting the accounting firm: Daily maintenance of books of accounts Reviewing the bills and invoices Follow up with parties for making and receiving the payments Relationship with the banks Compliance with the requirements of the different and applicable laws for the time being in force. Reconciliation with the bank and parties accounts Ethical Dilemma As per the requirements of the Corporations Act 2001 along with Australia Prudential Ethical Standards 110, the management of the company, board of directors, is required for the preparation of the financial statements of the company and the auditors are required to express their opinion on the financial statements of the company by applying their judgment and full independence. Further the audit committee is responsible for ensuring that all the compliances as listed in acts or laws or any standards have been made and have been properly discussed and disclosed appropriately (Arthur, 2016 and Metzger, 2013). The chief executive officer of the company is not in the picture of ensuring the compliances as the same work have been entrusted to the audit committee. In the given case the member of the audit committee raised the question that the impact of financial crisis in the year 2009 has not been mentioned in the agenda to the meeting of the audit committee. The clarification that he has received from the other member is that the Chief Executive officer of the company has said that the same has not any type of effect and thus its not useful to introduce as the agenda and also the compliance audit is also not required to be done. If I would be in that situation, then it would have been discussed in the meeting of the audit committee and have properly laid down the duties and responsibilities that lies with the chief executive officer and the relevant instructions shall be made to do the compliance audit and make the report thereon. Critical Thinking Marketing is tool for a business to express about its products and services to its prospective client to have revenue by selling goods and providing services to these clients by the company. The marketing is done by marketing department of the company in the forms of slogans, packet design, involvement any celebrity and other social media activities. For example making a feedback call, writing a thank you mail to customers are some marketing tools commonly used by the company now a days. The marketing is depend on four P elements which are known as Four Ps of marketing that are Price, Promotion, Product and Place. Before planning of marketing strategy by marketing department these factors are always taken into account to get good returns from the marketing. Marketing Strategy in Recession In an economy, when the economy is growing at a good pace, the quality products and services provided by the company are their marketing tools for attracting the customers and main focus of the companies are to have increased volume of revenue in addition to reduced expenditure on marketing. But in case when economy is going towards recession, every company and its management is getting concern about the revenue to be earned and then the management put pressure on the marketing division to identify new marketing strategy from which they can attract customers even if the purchasing power of the customer is reducing. The Finance division managers generally do non-sense things at the time of pressure on them in recession. This involves firing of employees at lower levels to reduce the cost and increase the margins, new products and services are initiated in the markets, cutting the costs related to marketing without knowing wants and requirements of the customers present in market at the time of recession. Most analysist says that the best time for doing the marketing is the recession time. In the recession time revenue is dropping and if the good marketing strategy applies at the time with full focused to gather the customers attention on the products and services, the company can do wonders. Following are the things which require to be done at the time recession by the company:- If the company has monopoly in the market, then only company should launch new product in the market to get the attention of the customers. And if the company has no monopoly then the company should focus on its key bran product and services which are already in the market and liked by the customers. For example, in case of Samsung, during recession of 2010 and 2011, the company shifted the focus to its galaxy brand and able to sustain in the market. The advertisements in recession times should be more attractive, lucrative, and creative and sometimes includes funny things to attraction the attention of customers in down time. Taking a feedback in bad times plays a major key role at the time of recession in marketing. People have a tendency of not taking feedback at the time of their low period but feedback at this time is very necessary to know whether there is any positive things in the negative feedback can be extracted. And if this could able to do by manager then company can use that positive point and can do miracles. Thus, in order to conclude, the bad time is good time for creating and establishing the exiting brand to deeper into the market and in the minds of customers. Conclusion The report has laid down different cases study and their analysis. In the first case study, it is observed that the act of Beck is unethical. In the second case study, the annual report of the company has been analyzed. Third case study has detailed the factors required from an accounting firm and requirements to appoint accounting firm. Fourth case study has described the responsibility of audit committee and Last case study has reviewed the marketing strategy. Thus, its recommended to follow the guidelines as prescribed and follow ethics in any kind of work. References Andrews K., (2011), Ethics in Practice : Managing the Moral Corporation, Harward Business Review School Press. Arjoon S. , J. Gopal, (2016), Ethical Orientation for Future Managers : The Case of Trinidad, Social and Economic Studies, pages 98-114. Arthur, (2016), Whats wrong with Tread way commission report?, Journal of Business Ethics, pages 183-193. Dandino P. (2016), Corporate Governance : Something for everyone, Franchising World, pages 40-41. David Jones Limited Official Website, (2013), Annual Report available on https://www.davidjones.com.au/Jones accessed on 07/05/2017 Fontaine C (2016), The Stakeholder Theory available on https://www.martonomily.com/sites/default/files/attach/Stakeholders%20theory.pdf accessed on 07/05/2017 Metzger M (2003) The Organization of Ethics and Ethics of Organization : The case for Expanded Organizational Ethics Audits Business Ethics Quarterly, pages 27-43. Phillips R., (2014), Some key questions about Stakeholder Theory, IVEY Business Journal . Weisul K., (2012), You mean cheating is wrong? Business Week Iss

Woodrow wilson Analysis Essay Example For Students

Woodrow wilson Analysis Essay The turn of century was an important time for pre-WWI America. National andinternational affairs were in full swing, just as ever. America was trying hard to remainwith its Isolationism, yet could in no way thoroughly do so. Yet with this isolationisticstance, that was deteriorating daily, much emphasis was put onto national affairs of theUnited States by the government. Woodrow Wilson, the third president of this newcentury, also had great concern with the national affairs of the U.S. Elected in 1912,Wilson strongly believed in a government more concerned about human rights thanproperty rights (Comptons). Through these strong idealistic views, Wilson was in factthe president of the common people. He proved this through his efforts for farmers andother laborers. This also seen through his New Freedom basis of government, asopposed to President Roosevelts New Nationalist form of government. On top of this,Wilsons flood of social welfare legislation proved that he was definitely presid ent of theOne thing must be known about Wilson before anything else. That is the fact thathe was a strong idealist. He had great visions of how to make the U.S. a better nation forall. This is illustrated trough his many Acts that he sent through congress. He put in placemany systems that help benefit all the common people. Though he did not always followall the way through with his plans (he more or less put them in place and left them), hisstrong devotion to the common people being treated equally cannot be overseen. The factis that Wilson truly cared about the farmer and the working man. For example, it isknown that he promised to return state government to the people (Bailey 703). Hebelieved in the struggles of people as a whole, rather than individually. One act that he putinto place was the Federal Farm Loan Act. Here, Wilson made credit very easilyaccessible to those farmers in need. This law divided the country into twelve regions andopened a Federal Land Bank inn each one o f these regions (McDuffie 139) Wilson alsomade the rate of interest towards these farmers very low and affordable. Wilson realizedthe importance of the farmer upon American society, a fact that many other politicians ofthe time easily ignored. So with his idealistic visions, Wilson brought a little ease upon thefarmers of America. In 1916, Wilson helped get the Warehouse Act into effect. This actauthorized loans on the security of staple crops (Bailey 709). Both of these acts were inessence Populist ideas that the Populists wanted into effect for some number of years. And it was only President Wilson who brought these issues to light and made a differencefor these common people.It is obvious that Wilson was concerned of the farmers and hetherefore acted upon the concerns and made life that much easier for them. We will write a custom essay on Woodrow wilson Analysis specifically for you for only $16.38 $13.9/page Order now Wilson was also very concerned with the average workers of the U.S. His flood ofsocial welfare programs was clearly send and felt by hard working American citizens allaround the country. The combination of new acts being put in place targeting business ingeneral, along with those targeted specifically for the betterment of the welfare of workingAmericans. In 1916, Wilson imposed the Workingmans Compensation Act. Under thisAct, assistance was given to federal civil service employees in the time of disability. Also,Wilson put into place the Child Labor Act in the same year. Though this law was declaredunconstitutional in 1918, it was a definite step in the right direction. For it did not allowthe shipment of products that had been made by those under the age of fourteen or the ageof sixteen (the age limit was different for different products). Also in that same year, theAdamson Act was put into effect. This law required a maximum of no higher than aneight hour work day. This law was ma inly meant for railway workers. This law wasconsidered a major victory for railroad unions, a averted a railroad strike in SeptemberWilsons whole form of government during his first term was based on his NewFreedom. In this New Freedom, Wilson put in effect a program to liberate Americaneconomic energies by drastic tariff reduction, strengthening the antitrust laws, andreorganizing of the banking and the credit system (Cink). This was in opposition toTeddy Roosevelts New Nationalism which looked toward sweeping extension offederal

Free Will and Fate free essay sample

Everything in life happens for a reason, may it be the choices made or the destiny fulfilled. Along the way though many people offer advice that affect choices made, was it fate that they gave their input? Is it free will to take or not to take that advice? Homer’s epic poem, The Odyssey demonstrates that despite warning, characters often use their free will to make choices that in the end actually fulfill their fate. Primarily Aegisthus’s refusal to acknowledge the gods warning, serves as the first example of mankind using her own free will to bring her destiny to fruition. Hermes tells Aegisthus not to sleep with Clytemnestra and not to kill Agamemnon, but he does so anyway, and so Orestes kills Aegisthus as revenge. Aegisthus received warning from the gods, they told him â€Å"far in advance†¦Ã¢â‚¬â„¢don’t murder the man†¦ don’t court his wife†¦ revenge will come from Orestes’† (Homer 1. We will write a custom essay sample on Free Will and Fate or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 45-48) and the predicted outcome came true –Aegisthus was killed. The Gods warned Aegisthus of what his fate held, and in utilizing his free will he chose to ignore this advice and his fate became reality. It is â€Å"with [each characters] own reckless ways heir pains [are compounded] beyond their proper share† (Homer 1. 39-40); meaning that committing reckless actions will result in possible calamitous outcomes. Aegisthus chose to kill Agamemnon, he chose to court Clytemnestra, he chose to ignore the advice from the gods, and so he ended up destroyed fulfilling the fate of receiving pain thanks to his own reckless behavior. Likewise, Homer clearly comments on the tendency of humans disregarding warnings of potential hazards, through his inclusion of The Phaecians’ decision to ignore their prophecy and aid travelers resulting in fate fulfillment. The Phaecians’ were forewarned in a prophecy that â€Å"Poseidon was vexed with [them] because/ [they] escorted all mankind and never came to grief / [and]†¦ one day a well built ship of [theirs]†¦ [would be crushed]† (Homer 13. 196-200); Alcinous’s father received this prophecy years ago and gave no acknowledgement of the prophecy when time came to ship Odysseus back to Ithaca. As a result of The Phaecians’ seeing blind of the prophecy and escorting Odysseus back to Ithaca, their ship got crushed and mountains surrounded the port. When Odysseus determined that it was time for him to sail back to Ithaca, Alcinous had no hesitation in assisting him. Alcinous â€Å"knew [that Odysseus] wouldn’t be driven /off†¦course, [that] nothing could hold [him] back† (Homer 13. 5-7), but what he knew and ignored was the free will choice he made to neglect the prophecy and allow the fate of himself and his fellow Phaecians to end in destruction just as it was destined to be. Similarly, Amphinomus reflects the human quality of free will leading to fate as he acquired purposeful advice from Odysseus (the beggar), yet he continued his pursuit of Penelope, and ended up dead. Amphinomus received potentially life saving advice from the one that ended up killing him, Odysseus, but his ignorance of the ‘vagabond’ and how insightful he was made him assume that he would â€Å"never suffer affliction down the years†¦ affronting the loyal wife of a man who won’t be gone†¦long† (Homer 18. 153-168) and so in the spirit of free will he continued to attempt to court Penelope all under the nose of Odysseus. Therefore, as Odysseus began his revenge Amphinomus was â€Å"fraught with grave forebodings†¦. /but not even so could he escape his fate†¦ Athena had bound him fast to death /at the hands of Prince Telemachus and his spear† (Homer 18. 77-179) as it had been destined to be. Cause: Amphinomus ignoring advice given to him that would potentially save his life Free Will†¦ Effect: Amphinomus is killed Fate. All in all, Homer’s The Odyssey display’s the idea that regardless of warning fate is decided by free will and vice versa. Aegisthus, The Phaecians, and Amphinomus all received warning, and utilizing their free will they all chose to take a separate path one that led to ultimate fate. ‘Fate leads him who follows it, and drags him who resists. ’

History or Japanese textiles essays

History or Japanese textiles essays The oldest extant Japanese textiles date from the Nara Period (710-785AD) and impressions of cords have been found on earthenware pots from the Jomon period of Japanese History (10,000-300 BC). Apart from these examples, very little is known of Japanese textiles prior to the 8th Century. However, Japanese textiles were strongly influenced by Chinese and Korean textiles from their inception and we can follow the evolution of Japanese textiles by studying the history of early Chinese and Korean textiles. The textile industry in China and Korea dates back to around 5000BC with woven textiles found in archaeological sites from this period. The raising of silk worms in captivity (sericulture) became widespread around 4000BC. The traditional use of textiles in these countries was for clothing, furnishings and ceremonial purposes such as alter clothes and ceremonial robes. The main fibres used for textiles in the China/Korea region were hemp, ramie, cotton and silk. The Chinese followed strict codes of dress according to classes and introduced strict sumptuary laws to enforce these codes. These laws dictated what fabrics, colours and designs should be worn by different classes of people. Royalty wore mostly silk and clothes decorated with embroidery. Commoners wore hemp, ramie and course cotton clothing. Tapestry, the use of weft threads that do not extend across the entire width of a piece of fabric but individual colours used in discrete areas, was introduced during the Sang Dynasty (960-1279 AD). Japanese textiles throughout the ages The oldest textiles in Japan can be found in a collection at the Shoshoin Temple in Nara, the ancient capital of Japan, near modern day Kyoto. These probably come from China and Korea because they were produced on a draw loom and it is not believed that the Japanese wove used draw looms in the 8th Century. Among this collection of textiles can be found Nishiki which is a textile with a ...

W 9 Chemicals and Pests- Discussion- environmental Essay

W 9 Chemicals and Pests- Discussion- environmental - Essay Example As for ants, we either flush them away with cold water or we wipe the ants up in a damp rug and rinse the rug in order to wash the ants down the drain. Since my mom has been growing a small pocket garden in the front of our house for a number of years now, I do not really mind the use of fertilizers in gardens and lawns since it helps to ensure a good plant growth. However, my mother uses organic fertilizers for this purpose and not chemically treated fertilizers. The only chemical that she uses on her plants is something called Malathion which, I have to admit, has a rather offensive smell once it is sprayed on the plants. I believe that fertilizers are a necessary evil in the development and aesthetic development of plant growth. Does its aesthetic benefits outweigh the negative effects? I would have to say that it does not because it directly affects my health. However, these negative effects only come into play when using artificial fertilizers. The same does not apply when using organic

Discuss the weaving together od induction and deduction with imperical Essay

Discuss the weaving together od induction and deduction with imperical evidence in the scientific method. - talk about the scientific method, then use examples to - Essay Example The products included an expanded body of knowledge, tools and techniques† (The dawn of Science, p.26). The nature itself was the tutor for the ancient human being. He has learned many things from the nature by observations, testing and analysis. He has devised many methodologies and formulated many concepts based on his experiences with the interaction of nature. Though he was unaware of many natural phenomena at that time, his interaction with nature has made him aware the common patterns associated with all the nature’s activities such as day and night and summer and winter. The scientific method has emerged through these careful observations and analysis of nature’s activities. General principle and scientific principle have lot of differences. General principle may not have any scientific evidences. For example sun is believed to be rises in the east. But east, west, north, south concepts are relative and all such things are mere assumptions and have no Scientific method of inquiry usually associated with gathering observable, empirical and measurable evidence subject to specific principles of reasoning. Scientific method consists of the collection of data through observation and experimentation. These data will be used to formulate hypothesizes. From these hypothesizes, conclusions will be made. Scientific method is the method adopted by scientists in their investigation of various phenomena. It is a systematic and orderly method of solving problems. Whatever be the nature of the problems, the scientists adopt a cautious and methodical procedure that helps him to acquire valid and verifiable conclusions. Sensing of the problem is the first step in scientific method followed by the research. The research will provide lot of data which will be used for generating various hypothesizes. These hypothesizes will be tested and then the conclusion will be made which will lead to the formulation of laws. Such formulated laws

Challenge Workplace Diversity Essay Example for Free

Challenge Workplace Diversity Essay As with anything that requires a change in established attitudes and behavior, achieving true diversity in the workplace can be a challenge. The challenges of diversity in the workplace are often the result of a combination of different factors, but resistance to change on the part of both employees and employers continues to be the primary underlying issue. One of the challenge workplace diversity is communication. This is because an organization trying to adopt a more inclusive environment is assimilation for any member outside of the dominant group. Without proper communication, barriers that exist between groups of people due to actual or perceived differences and pre-conceived notions cannot be effectively broken down. The purpose of diversity training in the workplace, among other things, is to improve communications between diverse social groups. Besides that ,the challenge is refer to diversity management. Related to the challenge of policy implementation, diversity management must be properly delegated and enforced in order to be effective. If no one person or department is in charge of enforcement and implementation of any type of policy, it goes without saying that the policy will most likely not be effectively followed or enforced. Diverstiy management also want to face many problem when their worker giving different opinions and should find the good solution to solve from different etnic. Managing diversity is more than simply acknowledging differences in people. This is an additional challenge that diverse organizations face, maintaining a culture which supports the idea of employee voice especially for marginalized group members. When the organizational environment is not supportive of dissenting viewpoints, employees may choose to remain silent for fear of repercussions or they may seek alternative safe avenues to express their concerns and frustrations such as on-line forums and affinity group meetings. By finding opportunities such as these to express dissent, individuals can begin to gather collective support and generate collective sense-making which creates a voice for the marginalized members so they can have a collective voice to trigger change.