STORY 1153 THE AWARD CEREMONY

As I approach the age of 50, or what I sometimes call my fifth series, I find myself attending more and more ceremonies where my nieces, nephews, and other young family members graduate, complete their studies, or receive their commissions and awards.

At the same time, my own children have been growing up. Year after year, they too have walked onto stages to receive certificates, awards, and recognition for their achievements.

I have five children, and throughout their growing years, their mother was the one who raised and guided them almost entirely on her own whenever I was away. I was often far from home, deeply focused on my career and responsibilities, trying to bring a halal income back to the family.

One day, I happened to come across an old photograph of my own graduation in 2003, followed by another photograph from my wife's graduation the following year.

I remember my graduation ceremony very clearly. Many members of my family had travelled from Kelantan to be there. It was also a special occasion because, for the first time, I introduced my future wife to my extended family.

Then I looked at the next photograph—the memory of my wife's graduation ceremony.

I was there too.

But strangely, I could not remember much about that particular day.

When I told my wife about it, she began to bring those memories back to me. She reminded me that I had taken leave from work, flown all the way from Lahad Datu, Sabah, and made the effort to be there for her graduation.

She even remembered that I had paid for a photographer so that we could have photographs to remember the occasion.

My wife has always been deeply interested in psychology, although she herself graduated with a degree in Aerospace Engineering. She explained something that made me think deeply.

Perhaps, at that time, she said, I felt safe.

And because I felt safe, perhaps my mind did not hold on to many details of the occasion.

Then she told me something I had completely forgotten.

On that day, none of her family members were there.

She had been very sad.

As she told me that, I could imagine how she must have felt standing there on such an important day of her life, receiving her degree in Aerospace Engineering, without her own family around her.

Perhaps that was one of the reasons I had tried so hard to be there.

I may not remember every detail of that day.

But I was there.

Twenty-two years have passed since then.

My wife has since raised five children.

From their earliest days in PASTI kindergarten, through primary and secondary school, all the way to university, she was the person who showed up.

She attended their school ceremonies, graduation ceremonies, award presentations, parents' meetings, and countless other occasions.

Every certificate.

Every award.

Every small achievement.

She was there.

Sometimes, she would jokingly complain about the long names I had given our children. Filling in school forms became a challenge because their names were simply too long!

But behind that little complaint was something much bigger.

For almost twenty years, she had been carrying the responsibility of raising our five children, often while I was away working.

She never missed their important moments.

She was there even for the smallest school ceremonies.

I think again about her own graduation.

When she graduated with a degree in Aerospace Engineering, there was no family member there to celebrate with her.

Yet years later, when our five children began walking onto stages to receive their certificates and awards, their mother was always there.

She never missed them.

Perhaps that is what makes me look differently at every award ceremony today.

When a child walks onto a stage and receives a certificate, medal, trophy, or award, we naturally look at the child.

We congratulate the child.

We celebrate the achievement.

But behind every child who stands proudly on that stage, there is often someone who stood quietly behind them for many years.

Someone who woke them up.

Prepared their meals.

Checked their homework.

Filled in the endless school forms.

Took them to school.

Attended their meetings.

Comforted them when they failed.

Celebrated when they succeeded.

And kept showing up—even when nobody applauded.

For our five children, that person was their mother.

So, whenever our children receive an award and walk onto the stage, I believe there is another person who deserves to stand there too.

Their mother.

Because if the children are the ones receiving the awards, she is the one who helped them become the people worthy of receiving them.

And perhaps, after all these years, I have finally understood something:

Sometimes the person who deserves the biggest award is not the one standing on the stage, but the one who spent twenty years making sure that the child could reach it.

That is my story today.

STORY 1152 — IEM NATIONAL TOWNHALL

Early that morning, I woke up as usual before Subuh. After taking a shower, I got ready for the morning prayer after waking up my two youngest children. I packed my things into my backpack and then left the house.

That day, I sent my fourth child to school. While occasionally waiting for the line of cars to move along the road, I asked my second daughter what her target was for UPKK and where she would like to go for secondary school later. Every answer came back with the same response: “I don’t know.”

After dropping her off at school, I continued my journey to the nearest car workshop. However, the workshop was still closed, so I changed my plan and stopped for breakfast at a nearby mamak restaurant.

After waiting for quite some time and finding that the workshop still had not opened, I decided to continue my journey to Putra Business School at UPM. A few lecturers whom I had contacted were not in their offices, so I went straight to the third floor of the PBS building to collect my matriculation card.

It was also my first opportunity to meet some of the administrative staff whom I had previously known only through WhatsApp. It was interesting to see several staff members gathering to recite the morning zikir together. I was also informed that I was the first student among those registered for the same course to come and collect the matriculation card.

After completing my business at PBS, I continued to the car workshop in Sri Serdang. Upon arrival, the car was taken into the workshop to have all four worn-out tyres replaced. While waiting, I opened my laptop and spent the time reading several dozen emails and attending to a few work-related matters.

As promised, about an hour later, the car was ready.

I then continued my journey towards KLCC. Before noon, I had parked the car. Only then did I realise that I had made a mistake with the location. The actual venue was the KLCC Convention Centre, not KLCC itself.

With the sun directly overhead and wearing a rather thick suit jacket, I pushed myself to walk across KLCC Park towards the Convention Centre, about 900 metres away.

When I finally reached the lobby, I realised there was actually a shuttle service operating between KLCC and the Convention Centre for participants. Well, I had already walked the distance.

The convention centre was already crowded with visitors, exhibition booths and college students who had just arrived. I took the opportunity to take a few selfies in front of the banners and posters that had been prepared for the event.

After registering, I entered the hall and made my way towards the auditorium where the programme was scheduled to begin at 2:30 p.m.

The programme began with a speech by the President of the Institution of Engineers, Malaysia (IEM), highlighting the six pillars of IMPACT 2030:

Innovation, Membership, Professionalism, Advocacy, Collaboration and Transformation.

It was the beginning of another day of learning, networking and witnessing the engineering profession come together under one roof.

Load bank

A load bank is a device used to simulate an electrical load so that a generator, UPS, transformer, battery system, or electrical installation can be tested under controlled conditions without connecting the actual plant load.

1. Simple concept

Think of a load bank as an artificial electrical consumer.

For example:

Generator → Load Bank → Electrical energy converted into heat

Instead of supplying a factory, the generator supplies the load bank. The load bank deliberately consumes the generator's electrical output and converts most of it into heat.

2. Why do we need a load bank?

A generator may be rated at 1,000 kW, but if the actual plant load is only 300 kW, simply running the generator at 30% load does not properly demonstrate that it can deliver its rated capacity.

A load-bank test allows you to progressively test:

Test load	1,000 kW generator
25%	250 kW
50%	500 kW
75%	750 kW
100%	1,000 kW

This allows engineers to verify the generator's performance at different loading conditions.

3. What does a load bank actually contain?

A typical industrial resistive load bank contains:

• Resistor elements – create the electrical load.

• Cooling fans – remove the heat produced by the resistors.

• Contactors/switches – select different load steps.

• Control panel – controls and monitors the test.

• Meters – measure voltage, current, kW, frequency and sometimes power factor.

• Protection systems – overtemperature, overcurrent, emergency shutdown, etc.

For example, a 1 MW load bank may have selectable steps:

100 + 100 + 200 + 200 + 400 kW

allowing the operator to apply different combinations of load.

4. Types of load banks

There are three common types.

A. Resistive load bank

Most common for generator testing.

It produces approximately:

kW = kVA × power factor

For a purely resistive load:

Power factor ≈ 1.0

So a 500 kVA resistive load bank approximately produces a 500 kW load.

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B. Reactive load bank

Uses inductors or capacitors to create reactive power.

It is useful when you need to test:

• kVAR

• power factor

• alternator excitation

• voltage regulation

• reactive-load performance

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C. Combined resistive/reactive load bank

Can apply both real and reactive power.

For example:

500 kW + 375 kVAR

This is useful for more comprehensive generator and electrical-system testing.

5. Example: testing a diesel generator

Suppose your plant has:

Generator rating = 1,000 kVA
Power factor = 0.8

The corresponding real power rating is:

1,000 kVA × 0.8 = 800 kW

During testing, you might progressively apply:

25% → 50% → 75% → 100%

At 100%:

800 kW load

The engineer monitors:

• Voltage

• Current

• Frequency

• kW

• kVA

• kVAR

• Power factor

• Engine coolant temperature

• Lubricating-oil pressure

• Exhaust temperature

• Fuel consumption

• Generator winding temperature

This gives a much better picture of the generator's condition than simply starting it for a few minutes.

6. Load bank and energy efficiency

This is particularly relevant to your energy-management work.

A load bank itself does not save energy. In fact, it intentionally consumes energy.

Its value is in testing and verification.

For example, suppose a standby generator normally operates for only 10–20 minutes during routine checks. The generator may never reach a meaningful operating load.

A controlled load-bank test can verify whether:

Generator → engine → alternator → electrical output

is operating correctly at different load levels.

It can also identify:

• poor fuel efficiency,

• voltage instability,

• frequency instability,

• cooling problems,

• alternator problems,

• protection-system problems,

• inadequate generator capacity.

7. Important distinction: load bank vs actual plant load

This is an important concept.

Actual plant load:

Generator → Motors + Pumps + Fans + Lighting + Process Equipment

Load-bank test:

Generator → Load Bank

The load bank is therefore a test instrument, not normally part of the production process.

8. One important issue for diesel generators

For diesel generators, prolonged operation at very low load can be undesirable. Depending on the engine and manufacturer requirements, sufficiently loaded operation can be important for maintaining proper combustion and avoiding problems associated with light loading.

A load bank can therefore be used as part of a generator maintenance and performance-testing programme.

In one sentence

A load bank is an artificial electrical load used to safely and controllably test the capacity, performance, stability and reliability of an electrical power source without depending on the actual plant load.

STORY 1150 — MENTOR

Everyone standing on that stage that day had a story of their own.

Some people come into our lives only for a short while, yet leave an impression that remains with us for the rest of our lives.

That is the story of Ir. Ong See Boon in my career journey.

I first met him when I was entering my third year of service at Morisem Palm Oil Mill B. At that time, he had just been appointed as the General Manager of the Engineering Group Department at the company level. Before joining our company, he had served with a prominent GLC in the country and brought with him decades of experience in the engineering profession.

From the very first day I met him, I was drawn to his character.

Not because of the title “Ir.” before his name, but because of his humility.

At that time, I was still a young engineer with big dreams. One of my ambitions was to become a Professional Engineer. Having a leader who had already achieved that goal made me feel as though I had found the right person to look up to as a mentor.

He never spoke to me like a boss.

Instead, he spoke like a father guiding his son.

Every word was delivered calmly. There was no raised voice. No ego. Yet every piece of advice carried a deep meaning.

Like rain falling onto soil that had been dry for a long time, his words slowly sank into my mind and became part of the foundation of my career.

However, our time working together did not last long.

Not long afterwards, he moved to another company. Despite that, we maintained our relationship. Whenever I faced challenges in my career, I would contact him to seek his advice and perspective.

One piece of advice from him that I have never forgotten was:

“Do not become an engineer who only understands machines. Learn to manage people as well. If engineering is a science, management is also a science—the science of managing people.”

At the time, I simply nodded.

But more than a decade later, when I found myself holding various leadership positions, managing teams, resolving conflicts and developing people and organizations, I finally understood the true meaning behind his words.

I realised that a great engineer is not simply someone who is good at solving technical problems.

A great engineer must also learn how to understand people.

Time continued to pass.

The demands of life and our respective careers eventually caused us to lose contact for many years.

Until last weekend.

After a small “mission to reconnect”, I finally managed to obtain his phone number. We arranged to meet in Shah Alam.

The moment I saw him walk in, I felt as though I had travelled back in time and become that young engineer who had once learned so much from him.

Today, he is 75 years old.

He still drives himself.

He is still active as a consultant.

He is still articulate.

His thinking is still sharp.

Although he underwent heart surgery almost a year ago, his spirit and enthusiasm for life remain remarkable.

We talked for several hours.

About the old days.

About how the engineering profession has changed.

About the challenges faced by the younger generation.

And about life.

Before we parted, he gave me another piece of advice—perhaps more valuable than all the engineering knowledge he had ever shared with me.

He said:

“No matter how far we go in our careers, and no matter how much wealth we accumulate, as we grow older, make sure our family is always by our side. Do not spend the remaining years of your life alone, without your family.”

The words were simple.

But the more I thought about them, the deeper their meaning became.

That very evening, he told me that he was planning to take his wife out for dinner to celebrate her birthday.

I smiled when I heard that.

Perhaps that is the true definition of a successful life.

Not merely the position we hold.

Not merely the title “Ir.”

Not merely the decades of experience we accumulate.

But when we reach the later chapters of our lives, there is still a hand holding ours.

There is still someone waiting for us to come home.

There are still children and family who give us a reason to smile.

I came to meet a mentor to remember the past.

But I went home carrying a new lesson about the future.

Thank you, Ir. Ong See Boon.

Some teachers teach us how to build a factory.

But great teachers teach us how to build a life.

May Ir. Ong See Boon and his wife be blessed with continued good health, happiness, and many more meaningful years together.

That is my story today.

STORY 1449 — FELLOWSHIP

This was my second encounter with Ir. Ahmad Rafidi, one of the very active leaders of IEM.

The first time I met him was earlier this year, during an interview session at the IEM Headquarters in Petaling Jaya, Selangor. When I saw him at the event, I immediately went over to greet him.

Interestingly, just like during our first meeting, the first thing he noticed was my new look. My hair is now much longer, with the grey and white strands fully showing. It was quite a different appearance from the person he met during the interview earlier this year.

We talked about many things.

I took the opportunity to share with him about my first book, My Story in Palm Oil Industry, which is expected to be printed next week. I explained why I decided to write the book and who I hope to reach through it — particularly young professionals and engineers working across different industries.

After some time, our conversation became even more interesting when one of his friends, who is also an IEM leader and works in the same company, joined us.

I also shared that I had recently completed my training on Registered Energy Manager with IEM Training Centre and had just started my DBA journey at Putra Business School (PBS), a business school under UPM.

At the same time, I was actually taking the opportunity to introduce him to an ODL mixed-mode PhD programme, which I believe could be relevant and suitable for professionals like him who are still actively contributing to their industries.

Alhamdulillah, over the past few months, I have had the opportunity to meet many remarkable figures from IEM and PBS. Each encounter has opened another window for me — bringing new perspectives, new knowledge, new friendships and, most importantly, a deeper understanding of the professional journey I am still exploring.

Sometimes, fellowship is not simply about meeting people.

It is about exchanging stories, sharing knowledge, opening doors for one another, and discovering that every person we meet may become part of another chapter in our journey.

That is my story today.

STORY 1148 — OCTOBER

 

Almost a year ago, after spending several months focusing on completing my report, the full report was finally submitted in early October 2025.

Amid the demands of daily work and other responsibilities, I had sacrificed several months to complete it. I went here and there, reaching out to friends and colleagues who could help me prepare all the required documents. Alhamdulillah, a few of my work contacts were kind enough to guide me through the various forms and requirements.

In December, I received a call for an interview. In January, I attended the interview with two panel members in Petaling Jaya. In February, the result came—and in April, I was finally registered with BEM.

A few months ago, BEM held a similar conferment ceremony. Unfortunately, I was out of the area and could not attend.

Today, when IEM organized a similar programme, I decided to make the effort to be there.

Seeing 68 other engineers receiving their recognition made me reflect on the journey that brought me here. Among them was a recipient who was 70 years old, walking onto the stage with pride. There were also recipients below the age of 30.

It reminded me of something simple:

There is no such thing as being too late. There is only whether we choose to pursue it or not.

Every journey has its own timing. Sometimes, we take longer because life demands our attention elsewhere. Sometimes, we need to pause, struggle, ask for help, and keep moving.

Today, I am grateful that I did not give up.

To everyone who prayed for me, guided me, encouraged me, and helped me along the way—thank you.

This achievement may carry my name, but the journey was never mine alone.

That is my story today.

STORY 1147 — LISTEN WITH CURIOSITY

One day, I accompanied Abu to the Lahad Datu Customs Office to discuss several matters with the Customs officers.

Once the date and time of the meeting had been confirmed, the two of us made our way to the Lahad Datu Customs Office.

Actually, I had never been to the Customs Office before, so the meeting was something I was looking forward to. On top of that, the building was newly constructed and had only started operating that same year. Seeing the building from the outside every day while returning from work had made me even more curious about what was inside.

As soon as I entered the lobby, I did what I usually do. I looked around and observed every corner that caught my attention.

I noticed the organizational chart, the department's motto, and eventually, a poster that caught my eye.

It said:

“Listen with curiosity,
Speak with honesty,
Act with integrity.”
— Roy T. Benner

Don't ask me who Roy T. Benner is.

I still don't know until today.

But those words immediately caught my attention.

I took a picture of the poster.

After the meeting was over, we returned to the factory.

Later, I edited the quotation using the background of the factory where I was working at that time. I printed it, put it up in front of my office door, and shared it with several engineers in the office.

Years passed, and that little moment became just another memory.

Then yesterday, while updating and organizing some folders on my laptop, I came across the picture again.

Funny how an old picture can bring back an old story.

So, I decided to share it again — this time with everyone, including my bosses.

Perhaps that is the beauty of curiosity.

Sometimes, we see something without knowing why it catches our attention. We take a picture, keep it somewhere, and continue with our lives.

Years later, we find it again and realize that those few simple words have stayed with us all along.

Listen with curiosity.
Speak with honesty.
Act with integrity.

That is my story today.

Assessment Rubrics Scale

 

Proposal: Accounting Standard for Environmental Damage Costs

If I were contracted by the Accounting Standards Board, I would propose developing an accounting standard for environmental damage costs for the following reasons:

(i) Why develop the accounting standard?
The standard is appropriate because environmental damage can create significant financial obligations for companies, such as costs for pollution cleanup, rehabilitation, restoration, and legal penalties. A specific standard would improve consistency, transparency, and comparability in how companies recognize and report these costs.

(ii) One key issue to be covered
The key issue would be when environmental damage costs should be recognized as a liability. For example, a company may need to recognize a provision when it has caused environmental damage and has a present obligation to undertake restoration or pay related costs, even if the actual payment will occur several years later.

(iii) How the Conceptual Framework can help
The Conceptual Framework can help determine whether an environmental obligation meets the definition of a liability and whether the related information is relevant and faithfully represented. It provides principles for deciding recognition, measurement, and disclosure, helping ensure that environmental costs are reflected appropriately in financial statements.

Summary

• (i) Why develop the standard?

  • Environmental damage can create significant costs and financial obligations.

  • A standard would improve consistency, transparency, and comparability.

• (ii) Key issue to cover:

  • Determine when environmental damage costs should be recognized as a liability.

  • This may include cleanup, restoration, and rehabilitation costs.

• (iii) Role of the Conceptual Framework:

  • Helps determine whether an environmental obligation meets the definition of a liability.

  • Guides recognition, measurement, and disclosure of environmental costs.

Simple Summary

Requirement	Answer
(i) Why develop the standard?	To improve consistency and transparency in reporting environmental damage costs.
(ii) Key issue	When should environmental damage costs be recognized as a liability?
(iii) Conceptual Framework	Helps determine whether an obligation qualifies as a liability and how it should be recognized, measured, and disclosed.

Current Ratio and Company Liquidity

If I were the CEO of a company, I would use the current ratio to assess whether the company has enough short-term assets to meet its short-term financial obligations.

The formula is:

Current Ratio = Current Assets ÷ Current Liabilities

For example, if my company has:

• Current Assets = RM10 million

• Current Liabilities = RM5 million

Then:

Current Ratio = RM10 million ÷ RM5 million = 2.0

This means the company has RM2 of current assets for every RM1 of current liabilities.

How I would interpret it as CEO

A higher current ratio generally indicates stronger short-term liquidity because the company has more current assets available to pay its debts. However, an excessively high ratio may also indicate that assets such as cash or inventory are not being used efficiently.

A lower current ratio indicates greater liquidity pressure. If the ratio falls below 1.0, current liabilities are greater than current assets, which may make it more difficult for the company to meet its short-term obligations.

As CEO, I would therefore not look at the current ratio alone. I would also examine cash flow, inventory turnover, accounts receivable collection, and industry benchmarks to understand the company's actual liquidity position.

In summary: The current ratio helps me determine whether my company has sufficient short-term resources to meet its short-term obligations and provides an early warning of potential liquidity problems.