#诗情桦意#

How to unlock activate jailbreak iPhone 3GS Firmware 4.1 Baseband 05.14.02 AT&T Old Bootrom

2010-11-29T20:04:00.000+08:00

Hey peeps! November 28, 2010 is the day everyone had been waited for. If you updated your firmware by accidentally before November 28, 2010. Your AT&T iPhone will not be unlocked!!! It means you can't use it with any other carriers. But today, you can unlock it now by changing the baseband!!!

Now, Im gonna teach you guys how to unlock your iPhone. Basically, downgrading firmware won't help. Cuz it wont change the baseband.

Read this! The official post by the iPhone Dev Team.

What you needed? Window OS Computer, AT&T Simcard (Terminated/Active), iPhone USB Cable, iPhone 3GS OLD BOOTROM.

Step 1: Check your iPhone bootrom. Click here if you dunno. If it is iPhone 3GS – Old Bootrom 359.3 you need to use redsn0w to do the rest.

Step 2: Download redsn0w to Window.

Step 3: Download ipsw firmware 4.1

Step 4: Input the firmware 4.1 into redsn0w latest version as above link.

Step 5: Click NO for old bootrom. Check Cydia and iPad baseband.

Step 6: Sit tight and wait for it to do the rest.

After this your baseband will change to 06.15.00 and you can download the unlock code from CYDIA.
Add the source into cydia (Manage>Package>Edit>Add - Key In: repo666.ultrasn0w.com)
Then download Ultrasnow from cydia to unlock!!!

Before
After

Taek Jho Low and Paris Hilton Scandal

2010-07-26T22:16:00.002+08:00

Click to Enlarge!~

Free Live Streaming Online FIFA World Cup 2010 South Africa

2010-06-17T04:48:00.002+08:00

Finally I am done with my examination and it's a very good time for my break. This is because I can watch football everyday! That's the best thing ever. I only subscribe for basic plan in Astro, so I can only watch Astro Arena Channel 801 which only have selected matches on FIFA World Cup.

Now, everything is solved. I can watch FIFA online while placing my bets online as well. That's really cool.

Please click HERE for the link.
It's totally free. You no need to install anything. Don't be fool by other websites which need you to register as a member or something. Just stick to this website.

New blog in the United States

2009-07-16T08:50:00.003+08:00

Hey guys, I have created a new blog here.
Feel free to drop by and see my recent updates about my life in Eau Claire, Wisconsin.
My new blog URL is http://enghwa88.blogspot.com

Happy 21st Birthday Celebration in Malaysia

2009-07-13T15:04:00.004+08:00

21st Birthday is really a big day for Americans.

You're mature!
You're responsible!
You're adult!

21st years old, you can go to bars, house parties, buy drinks or wines legally.
Nobody is gonna stop you from doing so. You're mature and you will most probably think like an adult. You're independent!

Let's see some photos where I teleported back to my home country, Malaysia and celebrated my birthday together with my dearest friends. It was so surprised!

I love the United States

2009-07-07T20:46:00.007+08:00

Hey everyone, I arrived at the United States safely and everything is fine here.
I have uploaded some photos to my Facebook. You guys can check it out!

Eau Claire is really a nice place to stay in. It is a peaceful land. If you feel tired about city life where is chaos and crowded all the time, you can spend you entire life here after your retirement. It is so cool!!

I will update my blog in every weekends. Stay tune.

Here it is:
This was my first time travelling so far away from home. And, I was travelling alone!!

First pit stop: From Kuala Lumpur to Singapore
I stayed at Transit Hotel in Changi Airport!! Kind of boring...

Next Station: Singapore to Narita Tokyo Airport

I got to wait about 3 hours in Japan. McD, I'm loving it.. I changed some money at the money changer counter and bought Fresh Prawn Burger in Japan McDonalds. It was so tasty!! Cant find it in Malaysia!! RM100 just for approximately 2200YEN.

Foods on the plane!! Delicious!!

After another 10hours flight, I reached Minneapolis St. Paul, Minnesota Airport!! Tired! Not enough sleep... Jet Lag!!

Welcome to Minneapolis St Paul International Airport!!

Cathay Cineleisure's Negligence

2009-06-25T00:41:00.008+08:00

"Sir, are you sitting at the right place?" I asked.

"Yes."

"Are you sure your ticket is L15, can you show it to me?" I asked again.

After comparing the tickets with the aid of cell phone screen light...
Wahh.. Seat Number, Hall Number, Movie Title , Price , Time ... Exactly the same!! Unbelievable...

"Sir, I found out your ticket is exactly same as mine, can you borrow me for a while, i gonna ask the personnel outside" I said.

Right after came out from cinema, I saw one crew was passing by, I approached him and ask about what's happened to my tickets. I met with some other cinemagoers who were having such a problem too. The crew asked us to follow them and they are gonna check the tickets at their database.

THIS IS MY TICKETS:

... ... ... 10 minutes gone, the show has been started... ... ...

After that we followed the crew to go upstair again. We went into the cinema again!! Stand a while to watch the show. wow.. i saw there was a fierce fight between transformers at the beginning of the show.

The crew called us out, they have checked and they informed us that our tickets are invalid because it is 11:45AM, not 11:45PM. Gosh!!

They brought us to the ticket counter, then asked us to deal with the personnel.
It sounds like they always have this kind of technical problems.

My sister was there, she spoke to the crew and sought for the manager on duty.

We explained the problem to the manager.

Actually we bought the ticket in the morning around 10AM, we wanted to watch it at night which is 11:45PM, but they gave us 11:45AM instead of 11:45PM.

My sister asked for compensation. She requested for REFUND plus FREE 3 TICKETS for tomorrow Transformer.

The request has been rejected and we are only able to claim refund. It spoiled our mood!! We went back home with full of disappointment and freaking bad mood.

REFUND:

I talked to my sister, I'm gonna sue them!!!

The lawyer (my sister) has spoken to me, the printed ticket mistake is a contributory negligence, which both parties need to be responsible.

As a cinemagoer, we need to check the time and title of our movie before leaving the counter.

As a cinema crew, they need to make sure their customers preference on time selection.

The part that we pinpointed and able to sue for negligence of Cineleisure is:
We were allowed to enter to the cinema hall after the ticket checking by their crew.
This was their fault.

If this is a VIP Platinum Movie showroom, and such a technical problem occurred, the chance of winning is higher.

What we can do is write a letter of complain to them as a feedback for them to improve their service to eliminate such a problem.

End up, we go back home with bad mood. I am here to express my dissatisfaction on Cineleisure service. This is the first time i faced such a problem. I will definitely will check the tickets before leaving the counter!!

DEALING PROCESS:

Picture taken at 12.07AM, 25 June 2009

4 injections today!! Just like drug addict..

2009-06-17T22:08:00.005+08:00

Studying abroad? It is not easy as I thought.
Not you say you wanna go, then the next day can go ady..
there is no such thing!!

First, You need to take TOEFL exam (US), IELTS (UK).

When you got your university.. it still a lot of procedures that you need to go through...

Today, I went to Kelana Jaya Medical Centre with my GPS.

Private hospital is faster and I almost get everything done in 3hours.

Luckily I have had my blood test in Pathlab last month, the blood test is quite a comprehensive one. So, some other records can be referred to my blood test report.

I have just realised that I never had tetanus booster vaccine when I was small.
SEE MY BIRTH CERT BELOW: (Tetanus Booster is Blank)

And I forgot whether I have had the measles, mumps, rubella (MMR) vaccines. So, I decided to take it one more time.

As to the requirement of my University, I need to take Meningococcal vaccine. It is the most expensive one among all. It costs me RM108 for that injection.

What I have done in KJMC today are as below:
1. Chest X-ray
2. ECG
3. Vision examination
4. Meningococcal Vaccine (Menomune)
5. MMR Vaccine
6. Tetanus Vaccine (ATT)
7. Tuberculin Skin Test
8. Physical Examinations

Doctor said I am just like a drug addict when I've completed all the 4 injections.

For Tuberculin Skin Test, the vaccine dosage has a total of 15ml, but I need only 1ml. So, it can be used for 15 ppl. However, it will only last for 24hours once the seal is opened. I need to pay for the whole vaccine dosage. It costs me RM90 for that. If divided by 15, only RM6.

Doctor asks me to call my other friends who wanna do Tuberculin Test, it is Free of Charge since I have paid the fee. Otherwise it will be wasted and throw away.
24 Hours from 17 June 2009, 1.30pm. Who wanna do the test, go KJMC tomorrow before afternoon!!

I have called up my Kelvin, Gin Seng, Anna, they are busy and cannot go there tomorrow. So, i think it is gonna be wasted!!

After the Tuberculin Vaccine, the report is gonna come out 48-72hours after the injection. Doctor is gonna check my injection area, that's why he marked it with permanent marker pen. So, I need to go back KJMC to get my Tuberculin Skin Test result on Friday.

After that, I will be going back to my Hometown, Jitra and come back to KL on 22nd June.

Say Bye to TARC!

2009-06-17T00:26:00.003+08:00

I have submitted my deferment form and told my tutors that I am gonna defer my studies for 1 year and go to US for the next 6months.

1 year deferment is my opportunity cost...
I would say nothing is perfect in the world.
You've gotta know how to give and take.

I will definitely miss the ACCA December 2009 exam sitting. And, only be able to take my core papers on June sittings.

What I am planning to do is:
1.Not to bother so much and go enjoy my life in US for the rest of year 2009.
2.Back from US, go KSA, Orange for ACCA tuition.
3.Take up ACCA core papers in June 2010 sitting.
4.Enroll in TARC AFA2 on June.
5.Get my ACCA result on August. (crunch time!! hope to pass all papers)
6.Sit for optional papers in ACCA December 2010 Exam.
7.February 2011, ACCA result released.
8.Become ACCA affiliate!!
9.Complete AFA2.
10.July 2011 - Dec 2011 Go BCU for Master in Accounting and Finance.

USA, See you next month!! I am coming!!

2009-06-12T00:14:00.005+08:00

Finally, dreams come true...
On 4th July, USA National Day, I will be arriving in Wisconsin.
It's less than 1 month to get myself prepared.
Hope everything can be done in time.
All the best!!

Back to my college, miss my workplace so much..

2009-06-02T18:38:00.003+08:00

Well, my college has started and heading in the second week of new semester + new academic year, that is final year. As an ACCA student, here it comes. Finally, I am ACCA student who will sit for P1, P2, P3 real external examination in December 2009. Previously, I was an internally assessed student, who has been awarded exemptions by ACCA for the first Nine Fundamental Papers in ACCA Examination.

Now, I get back to college life, but still not in the mood for studies. I miss my internship place.
Well, whenever passing by One Utama, I still remember vividly the period I worked in Deloitte for my internship. Every morning around 8am and evening 6pm, I will pass by this place. It is 1Utama. The biggest shopping mall in Malaysia.

After being together along the congesting traffic, here I reached my workplace, Deloitte Malaysia. It is at Level 12/19 of Uptown 1, the highest building in Damansara Uptown. Nice? there is always nice cars parking outside Deloitte Building.

And this was my group partition, it is nice and organised. The picture is shot by my Samsung Omnia in continuous taking mode.

This is my desk place, I enjoyed working there.

Time flies… It has been 3 months and 2 weeks I put my time and efforts in my work with Deloitte. It’s just like my another home here.

I would like to take this opportunity to extend my sincere gratitude and appreciation to the people who have came across in my life in this fulfilling and knowledgeable based journey in Deloitte.

1. To my master and my Group A1 members for their guidance in teaching me the ethnics and imparting their knowledge and experience to me in taxation profession.
2. To all my colleagues for all the friendship, affection and support through ups and downs.

Thank you for the supports and advices given to me during my vacation training in Deloitte and I will always remember your kind gratitude and gestures in my heart.

All these experience have made me a stronger and a better person and it is a great stepping stone for me to have myself prepared for my next challenges in my future.

Pit stop and update!

2009-03-22T11:41:00.003+08:00

It has been amost 1 and half month i did not update my blog.
This is because I am BUSY!!
Working life is totally different with study life!
Through out my internship life in big firm, i realised that my 50% of time has been contributed to my work. Usually, i wake up at 7am and prepare to go for work, and reach home almost at 7-8pm after taking my dinner. Can you imagine that?

No choice, when going to work and back from work, the most terrible thing to be sufferred is -
TRAFFIC JAM!

I've get used to my life. Although in weekend, i will wake up before 9am as well. My lifestyle has been changed. Totally changed! In college life, some class or tutorial is on afternoon. I still could recall that i always wake up at 12-1pm.

Recently, I am damn busy because of Form E submission which the deadlline is at 31 March.
Further, individual tax computation is to be filed soon and to be submitted before 30 April.

Time is wait for no man, I has been working for almost two months already since the date i updated my blog here.

Amazing.. Egg can stand without backing!!

2009-02-04T23:47:00.007+08:00

鸡蛋站立，只有不倒翁才能办到吧？

相信没有煮的鸡蛋，也就是从菜市买回来的鸡蛋可以站立吗？

起初的我不相信，直到我试后，成功了，也相信了！

你们try看吧！

之后给我看到以下解答，我相信了！

原来在春节期间才可以，2009年最佳时间是2月4-5号。

解答：

坊間一般以客家話來讀“立蛋”是“立春”，客家話雞蛋也叫“雞春”，至于立春是否就是立蛋，則有待解析。

但目前似乎沒有太多的科學跟據，證明立春這一天也是地心吸力最強的時刻，也沒有太多的科學試驗能證明為什么圓形的東西，在這一天都能“站立”起來。

在春分立蛋的说法中,认为春分这一天，太阳直射在赤道上，地球的引力会发生变化，鸡蛋所受到的重力会随着引力的变化而变化，因此鸡蛋会更容易站立起来。

本身春分这个位置在天文学上有它特殊的意义的，但实际上考虑地球引力，本身春分没有什么特殊的意义，只是太阳绕地球转到一圈到了某个位置，这个位置它跟这个地球自转的轨道平面和地球公转的轨道平面跟这两个轨道的方向有关系，每天它的引力都会有一些细微的变化，就每天都是不一样，特别精确的说，就是每天都不一样，每时每刻也不一样。

新聞背景：雞蛋直立無關立春

根據所得資料顯示，雞蛋是可以直立的，但絕不是因為立春或任何天文上的關係。

每年立春（2月4至5日），地球在太陽系內的位置沒有甚么特別，就算是在春秋分、夏冬至、地球過近、遠地點之類的日子，太陽對地球的引力也不會忽然變得能令雞蛋可以豎起來。

每年立春的農曆日期也不一樣，由此可知，月球的潮汐力也不是雞蛋可以豎立的原因。

科學記載指出，蛋殼其實是凹凸不平的，只要能令雞蛋剛好承托在這些凹紋之上，便能豎起雞蛋了。

雖然在科學角度上，能夠將雞蛋豎立是符合邏輯，但無可否認的，這項豎立雞蛋遊戲確實為市民帶來無限樂趣。

其他网友们的照片：

CNY Gathering 2009

2009-02-01T21:59:00.005+08:00

Oh my... it has been quite a long time I did not update my blog.

The above photos are the 1st round gathering in Changloon, Soo Ping's house.

We started off from my house to Pulau Nyior, Padang Sera, Kodiang and headed to Changloon.

After that, we went to second gathering at OXC's house, Tmn Golf, Darulaman.

Reached there around 10.45pm.

I met some old friends where we have lost contact since Form5.

They are Huimin(Korea), Teik Yee, Nee chin, Aijia, Jieying...

It was a great and wonderful gathering.

Below are the photos in OXC's house. (All the photos are grabbed from Wei Aak's facebook)

好久没写Blog了！

2009-01-25T01:10:00.002+08:00

差不多一个月了。

我没有update我的部落格。

因为。。。考试！

还有圣诞节、新年、再加上现在农历新年快到了。

祝大家新年快乐哦！

新年后，我二月就要去Deloitte 上班了。

Corporate Tax部门。

好期待新年的到来！！

2009全新第四代Honda City

2008-12-28T11:47:00.002+08:00

目前泰国已经有了。新的city真的很美。后面很像BMW3series的灯。

Full Spec RM93K.

Official Brochure

A Christmas Carol @ KLPac

2008-12-21T18:44:00.008+08:00

SYNOPSIS:

More than a century later, Charles Dickens' A Christmas Carol remains one of the most popular and best-loved tales. Performed on stage all around the world during Christmastime, it has become an all-time holiday favourite!

KLPac is delighted to carry on this tradition by presenting its very own production of A Christmas Carol based on John Mortimer's adaptation which premiered to critical acclaim at the Royal Shakespeare Theatre.

Darius Taraporvala will be taking on the role of Ebenezer Scrooge, an old and bitter (but extremely wealthy) man who absolutely hated the humbug of Christmas. It follows the miserly Scrooge as he is taken on a journey through the past, present and future by three ghosts on Christmas Eve.

As Scrooge enters the lives of Tiny Tim, Bob Cratchit and the Fezziwigs, he comes to know the meaning of kindness, charity and goodwill, and remembers the true spirit of Christmas.

Besides the traditional Christmas carols, there will also be original music by Nick Choo.

KLPac invites everyone to experience the magic, warmth and spirit of the festive season with this classic - the perfect holiday treat for families & loved ones.

(The Google Book pertaining to A Christmas Carol is at HERE)

----------------------------------------------------------------

Next Monday, I will be having two interviews which near my sisters' place, Sunway Damansara. The first interview is at KPMG and the second one at Deloitte KasshimChan. So, I decided to go back to there by car on this weekend. Yesterday, I arrived at Sunway Damansara at 6pm. And, I was told by my sister that we will be going to a Christmas Drama. Yet, when I arrived, I realised that the Christmas Opera was presented in KL Performing Art Centre, which is located in Jln Ipoh, KL. I have gotta travel back to KL again for that show. My place to Jln Ipoh is nearer than from PJ to there.

We started off from Sunway Damansara at 7.15pm. First, we drove thru at Mc Donalds, Central Point to take away our dinner. That was my first time been to KLPac and I successfully reached there with 1st attempt. It was a great journey.

Actually, before we reached there, I really have no idea regarding to the drama. The tickets were actually FOC from Lite FM, where was given by my sister's boss. When we arrived at KLPac, the surrounding park there was amazing. We passed by numbers of beautiful garden and finally reach KLPac. What a great building there. See:

After redeeming the tickets, my sister be my camerataker. I took quite a few photos there. Here, the tickets:

When entering into KLPac front door, you can see this.... A Christmas Carol big poster:

(Merry Christmas!~ )

A Christmas Carol, the opera will be showing at Pentas 1, which is located at the upstair of KLPac. Here is the photo, I was standing at the staircase.

My new hairstyle for christmas~

Behind me is the Resource Centre in KLPac.

A place where you can find all the operas, shows and drama that presented in here.

Wow!~ The seats inside the treatre are so colourful! Very nice!~

Show time.. No recording nor photo capturing is allowed.

To know more regarding the opera?

Photos are actually cannot convey much of live feelings and exposures.

So, if you guys are interested, kindly book the tickets and go for it!~

Click Here

That's it!~

Merry Christmas to all the reader who reads my blog.

Have a nice christmas!

Tax Planning: Company Car - Less than RM150K

2008-12-17T20:07:00.010+08:00

Recently, a friend of mine told me that his brother just changed a new car, NISSAN SYLPHY 2.0 with only RM107K, 2.88% Interest. And, what have came to my mind was the car is very nice and good for company in tax planning. I saw the car in Wangsamaju last week and the car was awesome. As luxury as a Toyota camry.

It is December now, I believe normal basis period of company will be closing its financial year as at December. Next year onwards, it will be near financial year. And, as a director of a controlled company or other private limited company or director in sole proprietorship, it is a good time for you to buy a new car, either at this year end or next financial year.

In tax planning, a new vehicle which is below RM150,000 will be qualify for RM100,000 as capital allowance claimed. Therefore, I have analysed and below are some recommended cars for registered under company name. I will not recommend Proton and Perodua. All the car that i recommended is of RM100K and above. So, Vios, Yaris, Rush, City, Jazz have been rejected. You may consider it for your employees.

1. Nissan Sylphy 2.0 RM107,000 (Comfort Pack) ; RM112,000 (Luxury Pack)

The following standard features that comes with Nissan Sylphy:
1) Dual SRS Airbags
2) ABS + EBD + Brake Assist
3) Electric Power Steering (EPS)
4) UV green glass
5) Sped sensitive variable intermittent vipers
6) Pre-tensioner seatbelts with Load Limiter
7) Active head restraint system
8) Ripple Control Shock Absorbers
9) Power control and foldable wing mirror
10) Auto-light system
11) Manual headlight aiming control
12) Front fog light
13) Remote keyless entry
14) Immobiliser
15) 4-door speakers and 2 tweeters
16) Single CD-Audio System
17) Glass printed audio antenna
18) Multi-function centre console

Although fitted with 2.0-litre engine, Nissan Sylphy is not a replacement model for the aging Nissan Cefiro. Nissan Sylphy is slotted in the segment between Nissan Cefiro and Nissan Latio, which can be the direct competitor to Honda Civic 2.0 and Mitsubishi Lancer 2.0 and Toyota Altis.

2. Peugeot 407 RM133,888 (Full Spec)

For more information: http://407.peugeot.com.my/index.html

3. Honda Civic 2.0 RM126,000

Honda Civic, I think you all should know with this car, so it is useless for me to further explain it.

4. Mitsubishi Lancer 2.0 GT RM113,000

The comparison between Mitsubishi Lancer and Toyota Civic is of following:

(Click to enlarge)

5. Toyota Corolla Altis 1.8G @ Sporty RM121,000

http://www.toyota.com.my/index.aspx?cat=models&sect=altis&subsect=pricespecs

That's all..
If you feel that my post is of useful and meaningful or lack of information or if you have other information to share, kindly drop some comments. Thank you!

一年前的今周之难忘、温馨、幸福圣诞节（1）

2008-12-15T23:03:00.015+08:00

KL朋友问我，今年既圣诞去边都wet啊？
今年的圣诞怎么过？
今年的圣诞，在KL过咯！可是。。不能比去年的圣诞快乐！
时间过得真快！一年那么快就要过去了！
去年的圣诞，是我最快乐的一次圣诞！
跨了5个国家！台湾、香港、澳门、新加坡、大马。
看透了这5个国家的圣诞树！还是台湾的最美！
这快乐的旅游，终于到了1周年，好快！
上次的旅行，我什么都没写，因为有很多，真的很多照片！
3架Digital Cameras加起来的照片连开电脑里照片folder也要load几秒。
今天，让我带你们回到一年前的圣诞吧！
好怀念！~今年明年后年也应该没有机会一起全家人旅行了！
因为大姐、二姐毕业了，正是实习律师！
而我，学业繁忙，忙得不可开交！ACCA可不容易！
我看下次坐飞机应该是唯有等多1年有ACCA后才能去的英国了。

台湾

这就是台湾啦！好喜欢台湾哦！台妹也好漂亮！哈哈！

这是第一站--台湾

待续--下一站香港

KLCC PC Fair 12-14 December

2008-12-15T21:03:00.005+08:00

Yea.. PC fair @ KLCC was over yesterday.
At first, my housemates invited me to join them working together in PC Fair.
Unfortunately, I have tutorial class on Friday and Saturday.
So, it is very hard for me to skip again because last week i was absent as well (I went back to Hometown.)

On Friday night, where the 1st day of PC fair was over, my housemates came back with a sight of exhaustion. Keep complaining that they have stood whole day.. oh my..
And, they said the boss asks them to find another worker for his booth, selling accessories. My housemates asked me to go and join with them together. That will make much more fun. But, I have class at 8-10am on Saturday! Yet, this should not be a problem. After got the permission from the boss that i would be late and would be arrived at 1130am, everything is fine.

When i reached there.. all the products are so familiar..
They are all from Kao Yek, i know Kao Yek's boss in Penang.
He was my business game big supplier.. and I know the products and dealer price as well. Furthermore, i worked in PISA, Penang PC Fair for Kao Yek after my ACCA Youth Apprentice-BUSINESS GAME.

The problems are, standing whole day was too suffering!~
But, I like to deal with customers. For every price negotiation. I have my own minimum price. It is hard to get unless you are a good bargainer.

I like to deal with foreigners. Speak English...
In PC Fair.. i communicated with customers with all the 5 languages that i know.
That are ENGLISH, MANDARIN, MALAY, HOKKIEN, CANTONESE.
Some foreigners are very good in bargaining. Some are very generous with no counter offer.

Working at the last 2 days was too suffering. People were packed like sardin. Too crowded. Really not even have time to take a deep breath. And also, no time to get know the girls opposite my booth. What a big opportunity forgone!! Haha..

It was a very good experience for me. PC Fair, is actually a place where some company spends more that its earned. Some companies go there and giving away free gifts and calendar...as all of that are deductible expenditures, they can reduce their taxes payable and also spend extravagantly on the underreported earnings, undeniably. But for some companies, they really make a lot of sales and also profits.

My Maiden Blogger Award

2008-12-02T20:56:00.005+08:00

1. each blogger must post this rules

2. each blogger starts with ten random facts/habbits about themselves

3. blogger should appreciate the award and put it at the side bar of your blog. (Ammended)

Yeah!! This is my first blogger award...
Cute's Blogger Award.. Oh my.. am i cute?
I got it from ChongKitt, Thanks for giving me such an award.
But it looks nothing special!!
Seems like you do not have enough friends' link, so I being selected by you.
Anyway, Thank you for the award.

As correspondance to the questions...
My TEN random habbits or facts are as following:

1. Blogging
2. Surf people blog
3. Play Dota
4. Eat delicious foods
5. Travelling
6. Dreaming
7. Shopping
8. Business
9. ACCA Studies
10.Drive car fast

Oh.. you want me to forward the prize to another 10 people?
But.. giving away something to someone else without any notice or any appreciation is a nonsence award. So, I dont want to give away. Every rules has its exception.
Allow me to do so ya, Chong Kitt..

My sharings.. to all ACCA F6 Students..

2008-11-29T21:53:00.005+08:00

Hi..
This post is dedicated to all my friends previously from TARC and who are now taking ACCA External F6 Taxation and going to sit for F6 examination on 1st December, at 3.00pm. Enjoy reading~

First of all, i shall copy back what did i mention in previous post.

Well, where does my interest in taxation come from?

I believe, for every successful businessman, who owns family business, or starts any businesses from scratch, he or she hates to pay tax to the Government. For a managing director in a controlled company aka small medium enterprise (SME) company, again, I believe they are not willing to share their 20% of their hard-earned profit with the government. Assuming that you made RM1 of net profit, and you have to remit part of the earnings, 20cents, to the Inland Revenue Board. Are you willing to do so? That’s exactly my point. As a consequence, many of them did not comply or follow the rules, and they are trying to evade the tax willfully. Yet, the earnings they tried not to pay to IRB will always be their liability. Do remember that IRB has the power to audit your account within 7 years after the end of a year of assessment. Perhaps one day your company will be investigated by the IRB. Nobody knows. Furthermore, some businessmen or employees do not know the very basic of the rules governing on income tax and may overpay taxes to the IRB. Undeniably, tax knowledge is vital for every businessman and employee. So, it goes without saying, tax planning is important!

As aforementioned, I gotta bring you all to my thoughts of taxation.
For me, I have strong interest in Taxation is because I love Taxation this paper. Why I love this paper so much?

Let me bring you all to my situation of studies.
I love Taxation is because I HATE TAX! I hate IRB.. I am sure there are many businessmen having same thoughts as mine. To get a strong desire in learning taxation, you have to put yourself to the position of a businessman, a director of controlled company. Therefore, you will be subjecting to Business Tax and Individual Tax.

Nowadays, IRB approachs door to door and giving letter to ask you to submit your N years ago accounts, most probably in 4-5 years ago. IRB makes you become stressful. Although you are the one who prepared your company accounts in a very clean hand, you cannot escape from such a tax audit once your company has been established for a while and become well known.

You gotta know this..
If you follow the law and paying tax all the while, either fully reported your proceeds or evaded the tax, IRB still will come to you if you have an established business and have a big car, big house and nice lifestyle.

Further, in Malaysia, majority businessmen and entrepreneurs are Chinese. In history, chinese is very good in doing business or trading. I believe the reason why our ancestors came to Malaysia in very long time ago is most probably because of the competitive business market in China. They came here with nothing. Started their business from scratch. The best example was our late Tan Sri Lim Goh Tong. As there are a lot of chinese entrepreneurs, the major income tax contribution to the G is from chinese taxpayers. But, does the G do something for us? Undeniably, there are occurrence of corruption in politics, the G in more favor in helping there Bumiputra, as consequences, here there is a guy, Namewee who is expressing our thoughts via video and song.

Paying tax to the G is everyone obligation, including sales tax and service tax. The major objective is to give to the G as their revenue. They received much from us, but, are they contributed the same kind of benefits to us? That's why you hate to pay tax.

As such, you gotta know what is tax, because there is a good demand in the market. Many of businessmen do not have much taxation knowledge. This is good for yourself as a future taxpayer and also for your careers. As what a lawyer says "Know the law is to break the law".

But, please don't get mixed with F8 auditing. In audit paper, you gotta think that the management of the company is acting as an agent under stewardship position. They do not mind to pay higher tax, as long as they can make their FS become more attractable. This is so called "window dressing". The reason is because they are working for shareholders. The company is not belong to them. So, the main thing is to report their company is profitable and to attract investors to invest. Audit is talking at big companies which are listed in BursaMalaysia.

In auditing, the stewards are trying to make their FS into a better look, so they most probably will increase their sales, reduce their inventories, reduce their trade payables and so on.. some credit controller or finance managers get involved in teeming and ladding. So, you gotta audit and based on your opinion to give a true and fair view on their FS, reasonable assurance.

I shall talk back to taxation. You gotta think that it is not worth to pay your tax. So you gotta know everything in taxation, including withholding tax and so on. Otherwise, if you employed an oversee contractor to do your project and you forget to withhold 10% of his salaries, hehe.. you will kena!!

Public rulings. You have to go through this and know it well. It is just a guideline which is an order to obey. Some of it is extract from part of the Act, some is not. Therefore, some people are not satisfied with the treatment and put it into court decision. When you read the cases, it is very interesting! Dr. Choong Kwai Fatt's book got a lot of cases. And the most interesting part is Offence and Penalty that chapter. You can see some people win the case with reasonable care as excuse. Cool!

For F6, it is a fundamental paper... not that difficult! When you are dealing with P6, you will think F6 is just... peanuts!
If you compared to P6.. which including Pioneer Status, Transfer Pricing, Investment Tax allowance, Reinvestment Allowance, Bilateral Taxation.. it is more difficult!

In a nutshell, i wish all of you good luck and all the best for ACCA F6. The question will definitely be tricky. But, I know you can!!~ Good Luck!

* Do drop me a comment if you think useful to you. Thank you!

Wonderful Experience in Deloitte Tax Challenge 2008

2008-11-21T14:04:00.009+08:00

Hi, everyone! This weblog is dedicated to Deloitte Tax Challenge Blog Contest, the wonderful contest that comes to my knowledge. Though I was unable to get into the final, I had, in fact, get to experience the whole competition till the finals.

Let me abridge my interest in taxation that brings me to the Deloitte Tax Challenge 2008.

Well, where does my interest in taxation come from?

I believe, for every successful businessman, who owns family business, or starts any businesses from scratch, he or she hates to pay tax to the Government. For a managing director in a controlled company aka small medium enterprise (SME) company, again, I believe they are not willing to share their 20% of their hard-earned profit with the government. Assuming that you made RM1 of net profit, and you have to remit part of the earnings, 20cents, to the Inland Revenue Board. Are you willing to do so? That’s exactly my point. As a consequence, many of them did not comply or follow the rules, and they are trying to evade the tax willfully. Yet, the earnings they tried not to pay to IRB will always be their liability. Do remember that IRB has the power to audit your account within 7 years after the end of a year of assessment. Perhaps one day your company will be investigated by the IRB. Nobody knows. Furthermore, some businessmen or employees do not know the very basic of the rules governing on income tax and may overpay taxes to the IRB. Undeniably, tax knowledge is vital for every businessman and employee. So, it goes without saying, tax planning is important!

One fine day, I met my old friends and we talked about why do we have to study.
My friend highlighted that most parents will encourage their children to study by saying:

“Son, you gotta study hard to get good qualifications in order to find a good job in your future!”
“Son, you gotta study hard otherwise you will be jobless one day!”

These are all subjective statements. I prefer to be the “master” and not the “servant”, in taxation terms. In Layman language, I prefer to be a businessman instead of an employee. Work for your own company instead of working for your employer. This is exactly what my parents told me!
I regard taxation as my foundation in my future venturing into the business world and, from there I found my interest in taxation! Besides, I am proud of my performance in last semester F6 Taxation, Internally Assessed ACCA Examination. I scored an A for that subject.

Here I come, Deloitte Tax Challenge!!

For the Deloitte Tax Challenge 2008, I came to know about this contest from my lecturer, Mr. Michael Yeo. We had been told to register online from the very beginning of the month of August. At first, the webpage (www.deloittechallenge.com) contained nothing but the contest rules. I was wondering where to find the registration page. When the webpage is well established and published, I registered for both team and individual categories. For team category, there are only two teams being selected to represent TAR College. I am honoured to be one of the participants. My leader in Team Category was Lim Wei Chih, the 4.0 CGPA Book Prize Winners in Diploma in Accounting. Our team name is TARC TaxElite.

For me, taking part in Deloitte Tax Challenge was probably due to the competition being held after our final examination. And, I expected I should have already armed with sufficient taxation knowledge and competent enough to take up the challenge. However, when I received the first 42 out of 60 questions for the First Stage of Individual Category, I was shocked! Some questions are not in my F6 syllabus. The start was not as perfect as I would expect. Advanced Taxation knowledge has been included in the questions. Advanced Taxation, ACCA Optional Paper P6, looks very professional and represents a higher level of studies. Luckily they were just multiple choice questions which were not that difficult. What a relief!

To prepare for the team challenge, we had been introduced to a new lecturer. He is a senior tax lecturer who teaches advanced taxation, Mr. Chong. After two brief lessons with Mr. Chong the day before the competition, I managed to learn new things. Somehow, I felt that F6 Taxation is really fundamental, a piece of cake. It was as if when taking STPM examination, you will feel that SPM or PMR is... peanuts.

Team Challenge - TARC TaxElite

For the team challenge, the three hours case study was quite challenging. The question was much difficult than our Performance Management Coursework, which was a tough one. This might be due to the limited time given and our limited knowledge. Luckily we are allowed to bring in some reference books, it was really helpful! We tried our best to complete the case study report and submit it on time. When the final result was released, our team failed to enter into the Finals.

Individual Challenge

For the individual challenge, all the candidates were required to complete 60questions in 60minutes online. You can refer to whatever reference material or seek for an expert as long as you are able to complete it in 60 minutes. I did the stage 1 individual contest together with my friend, Wei Chih. We discussed the first 42questions and came out with same answer together. From question number 43 onwards, our questions were different. We did the rest of our part on our own and we have no time to discuss. Luckily, the internet helps a lot. I can get some of the answer from the Google search machine. When the result released, I was having my semester holiday in my hometown, Kedah. Good news for me and for Wei Chih as well. We managed to get into the second stage aka Semi Final. I rushed back to KL immediately for the Semi-Final. The venue is at University Malaya, where both of my sisters graduated.

Relishing my moments in University Malaya

Through the Deloitte Tax Challenge, a good friendship between Wei Chih and I developed. The day before the Semi-Final, Wei Chih stayed with me at my sisters’ place at Sunway Damansara, PJ. We went to University Malaya together. My sister dropped us at the Economy Faculty. UM is indeed a big university. We almost get ourselves lost in UM. We have our breakfast together at Economic Faculty’s canteen with another semi-finalist from our college, Luke. By asking the University students for direction, finally we reached Dewan Kuliah C at the Business and Accountancy Faculty.

In the Semi Final, the questions were subdivided into two parts. Part A was a presentation which constitutes 20marks and Part B was a case study which contributes 80marks. Again, we have to complete it in 3 hours. For the presentation section, every candidate was required to go to a meeting room and present to a judge. The presentation question was tax related. We were to assume that we are a tax lecturer, and how are we going to make our University the top Taxation University in Malaysia? The question was sort of like this….. It was not very difficult actually. Perhaps they want to test on our speaking and presentation skills. Part B tested us on Badges of Trade. I managed to complete it with my best effort. After that, we had our lunch together in UM at the same canteen again. (Pity us, we only know how to go there…. Haha!! ) After that, I called my UM friends and chit chat, hanging around with them until evening. What a nice experience in UM.

The crunch time - Result released!!

When the result is out, only Wei Chih was successfully qualified to the final for the individual category. My congrats to him. Well, sadly I failed to get into the final. What I can do was sending my best regards and blesses to Wei Chih and to help him as much as I am able to. Although I failed to get into the final, I had the opportunity to follow the whole of the Finals from the sidelines.

Full Backing to my finalist!

I still remember vividly, on 13 October 2008, Monday, I fetched Wei Chih to Deloitte KasshimChan Office at Uptown 1, Damansara Utama, with some of our friends. After sending him to the Deloitte Office, I joined my other friends to One Utama for a movie. After the movie, we went back to fetch Wei Chih and we went back to Wangsa Maju together, the place where we stayed. The final was held the next day. I was glad to be invited by Wei Chih to be one of his special invitees for the Gala Dinner at Sunway Resort Hotel.

In the final, while Wei Chih was busy competing, my friends and I were hanging around for breakfast at McDonalds in Uptown 5, which is near to the Deloitte Office. We were unable to look at how the finalists preparing their case study report and presentation slides. After 3 hours, we went up to the Deloitte Office to watch the presentation and also to support Wei Chih.

While Wei Chih was busy competing, my friends and I were hanging around for breakfast at McDonalds in Uptown 5, which is near to the Deloitte Office.

I watched the presentation for both the individual and team categories as well. It was very interesting! Especially Team UM, Team No TAX and Team Sunway. What an excellent and interesting presentation.

Individual Category - Final Presentation Section. Oh my.. Wei Chih was the only guy!!Overall presentation was well done!

Team UM

Team Sunway

Team UIAM

Team USM

Team "No Tax" from UM

All the supporters and our lovely lecturer, Mr. Michael Yeo. What a memorable snap!

Sunway Hotel Gala Dinner and the finishing line

After that, we went back to my sister’s place at Sunway Damansara and get prepared for Gala Dinner at 7pm. Later, I went to my lecturer’s house and thereafter started off together to Sunway Hotel with our lecturer, Mr. Michael Yeo.

When we reached Sunway Hotel, it was still quite early. Therefore, we managed to get to know some new friends before the dinner started. We had also not forgotten to take photo in such a memorable event. The surrounding design and environment in Sunway Hotel was full of elegance and of a high class. When the dinner started, I sat with those from University Malaya. I managed to make some friends again and talked a lot about taxation, university life, internship and studies. It was great experience-sharing really!

Wei Chih and I outside the Grand Ball Room in Gala Dinner Sunway Hotel

The food was nice and the service was excellent. In my mind, those who failed to get into the Finals, including myself, most probably they would not have the chance to come here, enjoy the meal at Gala Dinner and waiting anxiously for the result to be announced.

When the results were released, unexpectedly, Lim Wei Chih successfully emerged as the Champion and he was also awarded the Most Creative Presentation Award. I am proud of Wei Chih. Congratulation, my friend. Why did I say that his victory was unexpected? This is because there were many finalists from University Malaya who were final year student and have much taxation knowledge and experience than Wei Chih. Anyway, the success made me feel that nothing is impossible. We cannot underestimate someone abilities though you might think that the person may be lack of qualifications.

The Most Creative Presentation Award won by Wei Chih! Congratulation...

Wei Chih successfully emerged as the champion in Deloitte Tax Challenge 2008 individual category. Congratulation to him once again!

Team SUNWAY emerged as the Champion for team category.

We congratulated Wei Chih for his success and achievements.

My congrats to Wei Chih once again. Although my march was stopped at the semi final, I was not disconnected with the contest at all. With Wei Chih, I have the chance to watch and support him through the final stretch of the competition. You can say my experience in Deloitte Tax Challenge Final is the same as to the other finalist, minus the final three hours of competition. I was glad to be at the Gala Dinner that night as I can share the happiness and successful moment with Wei Chih. His success is also our success. It was a wonderful experience and it was unforgettable!

Congratulation to all the winners. Anyway, for me, every finalists is already a winner. Besides, new friendship is more important than the prizes. This is the purpose of the challenge I think. Below are some of the photos that I taken in our condominium after the Gala Dinner. I hope you can enjoy reading and have a nice day!

A friend of mine posing with the mock cheque. I modified the photo for him by photoshop. Photo title: "Building Castle in the air" Nice?

The real Champion on "Cloud Nine" - Mr Lim Wei Chih... Standing steadily with the mock cheque on the cloud. Haha ^^ Nice?

The mock cheque, certificate and two trophies awarded to Wei Chih. Congratulation..

We shared the happiness together with our housemates. I was very happy that night!! But I guessed Wei Chih was happier than me!~ RM2300 in his hand, the big winner in Deloitte Tax Challenge 2008. ^^

Casino Struggle

2008-11-16T21:54:00.007+08:00

A guy, who is still not eligible to vote in election, has entered to several casinoes, included The World Largest Casino - The Venetian, Wynn, Sands, Grand Lisbao, The Landmark, Grand Waldo, The Star Cruise, and also Genting Highlands.

Could you believe it? Yet, Casino can make you earn fast money and dont forget your capital might be gone at that way without getting anything! As a student, your prior obligation is to study and yet still study. Money, you have to earn it based on your hardwork and your deligency, not for speculative activities. I know, at my age, I have no ability to earn huge money, what I have is from where i belong to. And, I should make myself to the track which is where I should behave and restrict to.

Let me abridge my experience in Casino..

I always feel that i am a mature guy who can stand as level as a big businessman when I was sitting at the casino table. The speculative games make me feel exited and keyed-up. Gambling can make me forget about what I bother about. It makes me focus on the casino table and not thinking about other stressful matters. Starting from RM25 as my minimum bet has been increased to RM250 in a single bet. Could you imagine that? Further, The people surrounding me have the same target and objective, that is winning!! Everyone in the casino is your friend, the difference is their status. Some are businessmen, some employees, some hard labours, some retire pensioners, rarely have students like me. However, not every one has that kind of luck. Winning is come from some sort of fate aka luck, brave, rasional thinking and decisive action. In Genting Highlands, majority are Malaysian then Singaporean then some from China. In Macau, I can see Korean, Japanese, Hongkie and many from Malaysia too.

Some friends of mine desperately say that they wanna go to Genting Casino when they reach 21 years old. For me, there is no more temptation to me. I have make up my mind, say no to casino. As an accounting student, i should know what is so called PRUDENCE! The profit that you earn in Casino is not belong to you as it may subject to some sort of fluatuation and it might be lost one day. To be frank, I like to own businesses instead of doing work for other as employee. I would prefer to work and put efforts for myself. A risk taker... an entrepreneur!

Start from now, I would rather to spend my money on my favourite goods instead of going to expect something free from casino. The money I bet is all my savings. Though my parents not scolding me when they know I lost money, I can feel that they were very hurt in their heart. Casino is not a place for me, the place for me to focus on is College. Although both the initial also from the capital C, please dont mix it up. Do get back to the train that follow the trackway.

没有恋爱的日子怎么过？

2008-11-14T09:47:00.005+08:00

今天有个有人问我，你已经3年多没有拍拖了，没有恋爱的日子怎么过？
我。。沉思了一下，过得很好啊！很充实！~
沉思？好的话，为何需要思考呢？
人，是不能离群而独居的。
缘分也是自己追求的。
而站在那里的永远得不到所谓的不劳而获
爱情
对我来说是个过程
这个过程值得珍惜
而我？
不能说的秘密！~

待续。

#~~诗情桦意~~#