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Maybank Islamic Sukuk

noreply@blogger.com (SamSeiko) — Wed, 06 Apr 2011 07:53:00 +0000

PETALING JAYA: Maybank Islamic Bhd yesterday issued its maiden Tier 2 Capital Islamic subordinated sukuk of RM1bil, the largest single ringgit-subordinated sukuk issuance by an Islamic financial institution to date.

It said in a statement that the subordinated sukuk, which is based on the Islamic principle of musyarakah, was rated AA+IS (outlook stable) by Malaysian Rating Corp Bhd and carried a tenure of 10 years from the issue date on a 10 non-callable five basis. It is lead arranged by Maybank Investment Bank Bhd.

Maybank Group president and CEO Datuk Seri Abdul Wahid Omar said the sukuk had received “overwhelming response from investors.” The RM1bil subordinated sukuk will qualify as Tier 2 capital for Maybank Islamic for the purpose of Malaysian capital adequacy regulation.

There's more, the Maybank has a new credit card in Malaysia. These are the things you did not know about Maybankard. I suggest you compare them before you sign up for other credit cards :) Here's the link

TheStar

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ACCA Pass Rate December 2010

noreply@blogger.com (SamSeiko) — Fri, 04 Mar 2011 13:13:00 +0000

The ACCA has done the collected the data and below is the list of ACCA December 2010 Exam Passing Rate (worldwide):-

F1 Accountant in Business 70%*
F2 Management Accounting, 60%*
F3 Financial Accounting 60%*
F4 Corporate and Business Law 44%
F5 Performance Management 41%
F6 Taxation 44%
F7 Financial Reporting 47%
F8 Audit and Assurance 38%
F9 Financial Management 40%
P1 Professional Accountant 51%
P2 Corporate Reporting 51%
P3 Business Analysis 48%
P4 Advanced Financial Management 33%
P5 Advanced Performance Management 35%
P6 Advanced Taxation 44%
P7 Advanced Audit and Assurance 34%

* Combined pass rates for paper-based and computer-based exams.

Credit:-
ACCA website @ accaglobal.com

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Supernatural Season 6 Episode 1

noreply@blogger.com (SamSeiko) — Sat, 25 Sep 2010 10:59:00 +0000

1) Looking for a site reference to Watch Supernatural s06e01 online for free and that's without any survey?
2) Watch supernatural season 6 with high quality or high definition?
3) Hassle free to watch supernatural season 6.
4) Watch Supernatural s06e01 "Exile on main street" online
5) Supernatural still starring with Jensen Ackles and Jared Padalecki as Dean and Sam Winchester.
6) Season 5 the story ended in Swan Song but in Season 6 the story started with ONE YEAR LATER! Dean has been living happily for the past ONE YEAR or did he? Sam and his grandfather will try to recruit Dean to go back into the hunting but Dean will have to choose whether to give up the live he has now or give up the option to go back hunting demons as a team with Sam and Grandpa. It is time for Dean to choose!!

Watch season 6 online here for FREE....

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ACCA December 2010 Exam Dates

noreply@blogger.com (SamSeiko) — Fri, 10 Sep 2010 17:12:00 +0000

ACCA Exam dates for December 2010 session:-

Monday 6 December 2010
F6 Taxation
P6 Advanced Taxation

Tuesday 7 December 2010
F4 Corporate and Business Law
P7 Advanced Audit and Assurance

Wednesday 8 December 2010
F3 Financial Accounting
F8 Audit and Assurance

Thursday 9 December 2010
F9 Financial Management
P4 Advanced Financial Management

Friday 10 December 2010
F2 Management Accounting
P5 Advanced Performance Management

Monday 13 December 2010
F5 Performance Management
P1 Professional Accountant

Tuesday 14 December 2010
F7 Financial Reporting
P2 Corporate Reporting

Wednesday 15 December 2010
F1 Accountant in Business
P3 Business Analysis

All Rights Reserved. This message is intended only for the ordinary use by the person to whom it is addressed and may contain information that is confidential and privileged under applicable laws, or otherwise protected by work product immunity or other legal rules. DO NOT COPY THIS POST.... I am merely sharing what I had received if the author or any related parties or any authorities feel offended in any way please EMAIL ME to have this post be DELETED! Thanks!

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ACCA Exam June 2010 Passing Rate

noreply@blogger.com (SamSeiko) — Thu, 26 Aug 2010 14:53:00 +0000

The ACCA June 2010 Exam Passing Rate is released at ACCA website on August 2010! A lot of the papers having more than 50% worldwide passing rate. Of course there are few papers that has less than 50% worldwide passing rate. The data had been gathered and tablet.... So which percentage are you??
Read the tablet "ACCA June 2010 Exam Passing Rate" here. Remember this is a worldwide tabled data gathered. For Malaysia ACCA June 2010 Exam Passing Rate, you will have to wait for the Malaysia ACCA to tablet out.

Don't let the result demoralized you! You will do better next sitting in ACCA December 2010 Exam, we will be providing you ACCA December 2010 Exam Tips very soon!

Tomorrow is a Holiday for few of the Malaysia states, maybe you can start going to have a peace of mind during the holiday a long with Merdeka day! 5 days of holiday!!!

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ACCA December Exam Tips

noreply@blogger.com (SamSeiko) — Wed, 25 Aug 2010 14:41:00 +0000

All the ACCA December Exam Tips that you need to get from BPP is here. Get well prepared for the coming ACCA December Exam earlier. These ACCA June Exam Tips and ACCA December Exam Tips are merely for reference, definitely not accurate at all thus do not follow ACCA June Exam Tips and ACCA December Exam Tips blindly.

F4

Court structures
Offer and acceptance
Contract breach
Employees v independent contractors
Agency relationships
Directors duties
Insolvency

F5

Performance Management (possibly with transfer pricing)
Budgeting including objectives and behavioural aspects
ABC
Pricing
Variances including planning & operating variances

F6

Income tax involving sole trader encompassing profit adjustment and capital allowances and employed earner. Payment of tax details also required.
Corporation tax involving capital allowance calculation for plant and machinery and industrial building allowance. Double tax relief also tested.
VAT default surcharge liability.
Capital gains tax from individual perspective testing gift relief, entrepreneurs’ relief, part disposal, destroyed or damaged asset, exempt assets. Calculation of CGT liability involving capital losses.
Property income
Corporation tax losses

Q1 (25 marks): Consolidated statement of comprehensive income (P&L) and/or statement of financial position (balance sheet) with one subsidiary plus associate (including adjustments for fair values, unrealised profit, intragroup trading, goods/cash in transit, other syllabus area). Discursive part (b) on reasons for adjusting for unrealised profit or other group topic.
Q2 (25 marks): Accounts restatement/preparation with adjustments e.g. depreciation, current/deferred tax, inventory (stock) valuation, leases, substance over form issues, financial instruments (FV change or amortised cost), revaluations, share issues or government grants. May include EPS calculation or movement in share capital and reserves.
Q3 (25 marks): Interpretation and/or statement of cash flows, perhaps with written part on not-for-profit entities. Interpretation may focus on limited ratios and their interpretation (e.g. ROCE and its components). Sections of a statement of cash flows (rather than whole statement) may be tested
Q4 & Q5 (15 & 10 marks): One question in context of conceptual framework; other containing one or two discrete topics. Possibilities: regulatory framework, inflation, earnings per share, government grants, impairment, substance over form issues, leases or intangible assets

F8

Not for profit organisations
CAAT
Corporate Governance
Test of Controls
Substantive Testing
Audit Reports

F9

Working capital: this has always been a favourite theme; questions on inventory management and receivables management are likely here. Make sure that you are comfortable with calculating the operating cycle and explaining the concept of over-trading.
Investment decisions: this exam normally contains a question involving net present value (NPV), often with tax and inflation; discounted cash flow techniques can also be applied to asset replacement, capital rationing and leasing as well and one of these areas could well be tested this time. Remember that you may need to calculate a weighted average cost of capital before you calculate an NPV.
Sources of finance: this is a topical area, we would expect a part question on financing problems covering gearing issues and problems for small-medium sized companies. Ratio analysis is likely to feature here.
Business Valuations: this area is commonly tested and is a core syllabus area. You should note that in recent sittings the examiner has looked to combine different syllabus areas within the same exam question – for example asking you to calculate a cost of equity and then use it to value a company.
Make sure that you are also able to value debt. Finally, you need to be able to explain the efficient markets hypothesis – recent stock market volatility casts doubt on the ability of stock markets to price securities in a rational way.
Financial environment & Risk management: recent exchange rate and interest rate volatility could impact on a company’s financial management plans – a part question on this area could be set, with further discussion and calculations on hedging techniques.

P1

Sarbanes Oxley - why a rules based system is suitable for corporate governance and comparing it to the UK combined code
CSR - benefits to organisations of engaging with stakeholders
Auditing processes - benefits of internal auditing, focussing on environmental auditing
Disclosure requirements under Turnbull report
Discussing an ethical issue using the American Accounting Association model
Explanation of some of the 9 principles of good governance
Features of an effective control system
Roles of different committees at board level
2 Tier v unitary board structure

Section A

Compulsory case study including preparation of a group statement of comprehensive income (profit and loss account) (top tip) and/or statement of financial position (balance sheet) including complex group structures, continuing and discontinued activities or group disposals. This will include other accounting complications such as financial instruments, pensions, share-based payment and impairments.
There will also be discursive requirements on a linked accounting adjustment and social/ethical aspects of corporate reporting and the link between morality and ethics.

Section B

Industry question (often Q3), testing range of standards (NB: no specific knowledge of the particular industry is required)
Discussion question (Q4) looking at current developments in corporate reporting such as proposals relating to fair values, success/issues on implementation of IFRSs, treatment of gains and losses on pension schemes, small and medium-sized entities, management commentary, comprehensive income/presentation of financial statements, improvements in performance measurement. May also include a related computational part based on figures from a case study
'Multi-part' testing a range of standards separately, such as related parties, pensions, changes in accounting policies, recognition and/or impairment of tangible and intangible assets, foreign currency transactions, leases, revenue recognition, consistency of standards with the conceptual framework, changes in accounting policies, the effect of accounting treatments on earnings per share or ratios and deferred tax implications

P3

Organisational goals and culture
Environmental analysis
Business processes
Quality initiatives
Methods of organisational expansion
Strategies for competitive advantage
Portfolio analysis

P4

Role and responsibility towards stakeholders: ethical issues continue to appear regularly as an optional discussion question. This is an important area to develop as a strength, since the discussion question is normally one of the easier optional questions.
Advanced investment appraisal: real options and adjusted present value are popular themes and were not tested in the last two sittings. Cost of capital calculations are regularly tested, make sure that you are comfortable adjusting betas for differences in gearing.
Acquisitions and mergers: this exam normally contains a question involving valuations which the examiner sees as a crucial part of the syllabus, and this area was not examined in June. To give this a topical twist you might be valuing a company that is splitting itself up or selling off a division.
Corporate reconstruction: this is a topical area; a question could also ask you to evaluate a capital reconstruction e.g. a business that is considering offering its creditors shares in order to enable it to survive.
Advanced risk management: foreign currency derivatives are due to be tested numerically.
Emerging issues: the January 2009 article by the examiner on ‘toxic assets’ indicates that this area may well be examined as a part of a question.

P5

Scope of strategic performance measures in the private sector: you may be asked to draw up an income statement or budget or to compare actual performance against a benchmark. This could include the use of activity-based approaches, learning curves or optimal pricing. Once the financial data has been collated and compared, questions usually include the need to comment on these and may require discussion of non-financial indicators, additional information to improve assessment or strategies to improve performance.
Divisional performance and transfer pricing issues: this chapter has been a key issue in P5 exams so far, often appearing as a compulsory question. ROI, RI, EVA or even ABC could feature here. Transfer pricing has not yet been tested in a full question but has appeared both as part of optional questions, numerically, and part of the smaller compulsory question, discursively.
Current developments / trends in management accounting: modern management and management accounting techniques have been examined here with both JIT and TQM common topics in the previous syllabus. Knowledge of these was used to discuss the impact they would have on information systems / performance measures.
Alternative approaches to budgeting for control: budgeting has been a favourite essay question with your examiner, but missed out in 2008.
Management accounting and information systems: a question on sources of information, relevance of operational management accounting information in today’s business environment or types of management information system is possible at this sitting as it has not yet been tested in depth at P5.
Alternative views of performance measurement: the examiner often includes a question to evaluate an organisation against an established theoretical model. The balanced scorecard, performance pyramid and building blocks have all appeared in previous exams.
Performance hierarchy: linking strategic decisions to mission statements or suggesting strategic options using models such as Ansoff’s matrix or the BCG matrix lend themselves to questions containing a mixture of financial and discursive elements

P6

Section A

Q1 Case study scenario involving personal tax issues.
Covering overseas aspects of income tax, calculation of DTR, choice of remuneration package involving share schemes, property income, capital gains.
Q2 Case study scenario involving group of companies; group relief, capital gains groups implications including consequences of selling a subsidiary, VAT issues of a group

Section B

Q3 IHT and CGT consequences of gifting wealth in lifetime or on death
Q4 Purchase of own shares, close companies, liquidation
Q5 Unincorporated business versus company, involving loss relief

A risk-based and/or planning scenario in the compulsory section
Questions based on articles published in Student Accountant in the past six months - such as recent articles on the Clarity Project and Computer Assisted Audit Techniques (CAATs)
A number of requirements asking for audit procedures and required evidence in respect of specific financial reporting issues (CAATs could also feature here)
A practice-based scenario looking at professional, ethical and quality control issues
A reporting scenario of some sort
Legal and regulatory issues affecting assurance providers, especially in the context of firms’ professional liability, money laundering and the UK Companies Act 2006 (even the IAASB Clarity Project)
The requirements of other forms of assurance engagement, such as Prospective Financial Information (PFI), Value for Money (VfM) studies or agreed upon procedures
The correct treatment of more complex accounting issues (such as employee benefits or first time adoption of IFRS) than has been seen before
As in June 2009 with ISA 315, specific ISAs may be examined in sufficient detail to warrant learning the key elements for regurgitation in the exam
Discrete topics that we have not yet seen such as subsequent events as part of evaluation and review, questions using the context of internal audit or advertising for certain engagements
The need to understand current issues such as globalisation, the impact of the recession on auditors, corporate governance, risk management and auditor liability.

Thanks to BPP

All Rights Reserved. This message is intended only for the ordinary use by the person to whom it is addressed and may contain information that is confidential and privileged under applicable laws, or otherwise protected by work product immunity or other legal rules. DO NOT COPY THIS POST.... I am merely sharing what I had received if the author or any related parties or any authorities feel offended in any way please EMAIL ME to have this post be DELETED! Thanks!
ACCA EXAM, ACCA EXAM TIPS, ACCA JUNE 2010 EXAM TIP, ACCA DECEMBER 2010 EXAM TIP, ACCA JUNE EXAM TIP, ACCA DECEMBER EXAM TIP, PASS ACCA, ACCA PILOT PAPER, ACCA MOCK EXAM.

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ACCA Exam Results June 2010 RELEASED!

noreply@blogger.com (SamSeiko) — Sun, 22 Aug 2010 12:47:00 +0000

ACCA June 2010 exam result will be released tomorrow! The passing rate of this June ACCA result will be revealed soon.... You can compare the ACCA passing rate in order for you to plan which paper to take in the next coming exam.

Many have already subscribed for emailing result into their inbox tomorrow but the dateline for subscribing it already been due! Go GREEN so remember to subscribe it for the next coming exam result release....

Will ACCA June 2010 result be far better than ACCA December 2009??

In case you forget, the ACCA December 2010 exam is the last sitting for examining current syllabus! In next year 2011 ACCA will have a change of syllabus and it is applicable in 2011!!!! So get ready!!!!!

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Youtube Users making $100,000 Annually

noreply@blogger.com (SamSeiko) — Sun, 22 Aug 2010 12:26:00 +0000

June 2010 ACCA Exam Tips

noreply@blogger.com (SamSeiko) — Tue, 08 Jun 2010 17:10:00 +0000

Paper F4

* Operation of judicial precedent
* Offer and acceptance of contracts
* The tort of negligence
* Breach of contract and remedies
* Directors’ statutory duties under the Companies Act 2006
* Insider dealing and/or Money Laundering

Paper F5

* Specialist Cost and Management Accounting Techniques. ABC, Throughput Accounting & Target Costing have featured recently. Backflush accounting has not yet been examined. Be prepared to discuss techniques such as ABC compared to traditional costing techniques such as Absorption Costing.
* Decision making techniques. Relevant costing, linear programming and risk & uncertainty have been examined recently. Pricing is yet to be examined in much detail other than a brief discussion about discounting and a requirement to suggest two pricing strategies.
* Budgeting. Learning curves have featured most regularly to date. Discussion marks may look at the appropriateness of budgeting types or the behavioural impacts of types of budgeting. Numerical elements in a budgeting question could include flexed budgets or time series analysis.
* Standard costing & variance analysis. Mix & yield variances, planning & operating variances and operating statements have been examined. Be prepared to discuss performance and whether variances are an indicative measure of good / bad performance.
* Performance Measurement and Control. Questions focusing on interpretation of performance and financial vs non financial measures have featured on all papers to date. Questions could focus on the public sector, divisional performance measures such as ROI / RI or a discussion of the impact on performance of various transfer prices.

Paper F6

Income tax:

* Employment income including benefits and PAYE system
* NIC for employed earners
* Income tax losses
* Property income
* Calculation of income tax payable
* Treatment of pension contributions

Corporation tax:

* Calculation of plant and machinery capital allowances
* Calculation of CT payable
* Submission of CT return and payment of tax
* Group relief

Capital gains tax:

* Calculation of various disposals from a company’s perspective
* Share disposals
* Replacement of business asset relief
* Part disposal

VAT:

* Default surcharge liability notice
* Common penalty regime
* Annual accounting/flat rate scheme

Paper F7

* Q1 (25 marks). Consolidated statement of comprehensive income (P&L) and/or statement of financial position (balance sheet) with one subsidiary plus associate (including adjustments for fair values, unrealised profit, intragroup trading, goods/cash in transit, other syllabus area). Discursive part (b) on reasons for adjusting for unrealised profit or other group topic.
* Q2 (25 marks). Accounts restatement/preparation with adjustments e.g. depreciation, current/deferred tax, inventory (stock) valuation, leases, substance over form issues, financial instruments (change in FV or amortised cost), revaluations, share issues or government grants. May include EPS calculation or movement in share capital and reserves.
* Q3 (25 marks). Interpretation and/or statement of cash flows, perhaps with written part on not-for-profit entities. Interpretation may focus on limited ratios and their interpretation (e.g. liquidity). Sections of a statement of cash flows (rather than whole statement) may be tested.
* Q4 & Q5 (15 & 10 marks). One question in context of conceptual framework; other containing one or two discrete topics. Possibilities: regulatory framework, inflation, government grants, deferred tax, substance over form issues, leases, intangible assets, impairment or construction contracts.

Paper F8

* Not for profit organisations
* Risk assessment
* Ethics
* Computer based auditing
* Analytical procedures
* Fraud

Paper F9

* Working capital. This has always been a favourite theme; questions on inventory management and receivables management are likely here. Make sure that you are comfortable with using working capital ratios to calculate inventory, receivables, payables and cash balances.
* Investment decisions. This exam normally contains a question involving net present value (NPV), often with tax and inflation. Remember that you may need to calculate a weighted average cost of capital before you calculate an NPV.
* Sources of finance. This is a topical area, we would expect a part question on financing problems covering gearing issues and problems for small-medium sized companies. Ratio analysis is likely to feature here.
* Business Valuations. This area is commonly tested and is a core syllabus area. You should note that in recent sittings the examiner has looked to combine different syllabus areas within the same exam question – for example asking you to calculate a cost of equity and then use it to value a company. Make sure that you are also able to value debt.
* Financial environment & risk management. Recent exchange rate and interest rate volatility could impact on a company’s financial management plans – a part question on this area could be set, with further discussion and calculations on hedging techniques.

Paper P1

* Corporate Governance. Governance underpins the P1 syllabus so you can expect detailed questions on principles-based systems such as the UK Combined Code (2006). Make sure that you fully understand the role and responsibilities of directors (both executive and non executive), and how good governance structures help to reduce risk. Remember that you may need to discuss the various committees recommended as part of best practice, and the disclosures required by the Turnbull report.
* Risk Management. Typical risk management questions often require you to identify specific risks in a given scenario, and then suggest how the organisation might seek to respond to those risks. You may also need to give your opinion on the risks, so key models that are highly examinable are the risk mapping matrix and the ‘TARA’ response model.
* Control Systems. In order to respond to risks, organisations will implement a range of controls. You need to be able to suggest suitable controls in a given context, and show that you know the difference between the control environment and control procedures. Questions in internal control may also cover internal audit, as this is an integral part of both risk management and control.
* Ethics. Ethics questions invariably require candidates to related their opinions or ideas to key theories. Remember that personal ethics relate to how we behave or choose to behave, and key schools of thought include Deontology (duty) and Telelogy (Outcome). Kohlberg’s model of ethical development is highly examinable, and questions may ask you to recognise where a particular individual fits into the model. Professional ethics is concerned with following an ethical code of conduct, and questions may ask you to evaluate an accountant’s actions.
* Corporate Social Responsibility. Organisations have a wider duty to stakeholders. This area is always highly examinable, and questions frequently ask candidates to refer to the Gray Owen Adams model, when identifying how an organisation should choose to behave.

Paper P2

Section A:

* Compulsory case study including preparation of a group statement of comprehensive income (profit and loss account) and/or statement of financial position (balance sheet) including complex group structures, continuing and discontinued activities or foreign subsidiary, or alternatively a statement of cash flows. This will include other accounting complications such as financial instruments, pensions, share-based payment and impairments.
* There will also be discursive requirements on a linked accounting adjustment and social/ethical/moral aspects of corporate reporting.

Section B:

* Industry question (often Q3), testing range of standards (NB: no specific knowledge of the particular industry is required)
* Discussion question (Q4) looking at current developments in corporate reporting such as small and medium-sized entities, leases, success/issues on implementation of IFRSs, management commentary, comprehensive income/presentation of financial statements, improvements in performance measurement. May also include a related computational part based on figures from a case study.
* ‘Multi-part’ testing a range of standards separately, such as related parties, pensions, changes in accounting policies, recognition and/or impairment of tangible and intangible assets, foreign currency transactions, leases, revenue recognition, consistency of standards with the conceptual framework, changes in accounting policies, the effect of accounting treatments on earnings per share or ratios and deferred tax implications.

Paper P3

* Internal/External analysis. A core area of the syllabus and could be based around a number of key models all of which may be used to analyse the current position of the organisation. This could be the main part of your section A. The value chain and BCG matrix are included so make sure you are able to work with these models. Ensure that you can undertake analysis of a business’ current position and performance using ratios as this is increasingly an element of P3.
* Generation and evaluation of strategic options. Leading on from an initial analysis of a business you may be asked to offer advice on the best options in light of the current position or having been informed of an issue an organisation is facing.
* Project management. Most business decisions result in projects being initiated. This is an important area of P3 and although we have seen this before there are a number of ways this area could be examined.
* Business processes and Change management. Although seen in previous sittings this could be part of a requirement. This could incorporate changes to both upstream and downstream supply chains.
* Quality. A popular area of the syllabus that has featured in a number of sittings. We have seen the key models examined in recent sittings. The importance of quality may see it included as a part requirement or underpinning a business decision.
* Marketing. Techniques and customer relationship could feature in section B. Competitive behaviour through lifecycle modelling could be an underpinning issue in either section A or B.
* Stakeholders. Identification of stakeholders has been examined previously although you may still see this as a part requirement.

Paper P4

* Role and responsibility towards stakeholders. Ethical issues continue to appear regularly as an optional discussion question, normally with practical financial issues from elsewhere in the syllabus. The discussion question is normally one of the easier optional questions.
* Advanced investment appraisal. The compulsory question often features an NPV question with an analysis of risk. Cost of capital calculations are regularly tested, make sure that you are comfortable adjusting betas for differences in gearing. Real options and adjusted present value are also popular themes, and are normally tested in section B of the exam.
* Acquisitions and mergers. Although this area was heavily examined in December, this exam normally contains a question involving valuations which the examiner sees as a crucial part of the syllabus.
* Corporate reconstruction. This is a topical area; a question could also ask you to evaluate a capital reconstruction e.g. a business that is considering offering its creditors shares in order to enable it to survive.
* Advanced risk management. We would expect to see a numerical risk management question featuring either interest rate or exchange rate hedging. Foreign currency derivatives are due to be tested numerically; the new examiner has indicated that questions may well ask you to compare the results of a hedge using a number of different hedging techniques.

Paper P5

* Scope of strategic performance measures in the private sector. Analysis of financial and non-financial performance; this could include the use of activity-based approaches or learning curves, and strategies to improve performance.
* Divisional performance and transfer pricing issues. ROI, RI , EVA or even ABC could feature here; transfer pricing could feature as an aspect of these questions.
* Problems with budgeting. Budgeting has been a favourite essay question with your examiner, especially an awareness of the problems of budgeting but was largely unexamined in 2009.
* Alternative views of performance measurement. The examiner often includes a question to evaluate an organisation against an established theoretical model. The balanced scorecard, performance pyramid and building blocks have all appeared in previous exams.
* Performance hierarchy. Linking strategic decisions to mission statements or suggesting strategic options using models such as Ansoff’s matrix or the BCG matrix lend themselves to questions containing a mixture of financial and discursive elements that could easily include a simple NPV or profit analysis.

Paper P6

Income tax:

* Pension contributions – tax relief
* EIS/VCT schemes
* Income tax losses
* Accrued income scheme
* Personal service companies
* Termination payments
* Share schemes
* Overseas aspects for individuals

Capital gains tax:

* Small part disposal of land
* Takeover/reorganisations
* EIS reinvestment relief
* Damaged/destroyed assets
* Leases/wasting assets

Inheritance tax:

* Death estate, treatment of lifetime gifts
* Quick succession relief
* Gifts with reservation of benefit
* Variation of will
* Payment of IHT
* IHT implications of transferring property into a trust

Corporation tax:

* Research and development
* Intangible assets
* Liquidation/winding up
* Consortium relief

Value added tax:

VAT groups

* Imports/exports
* Partial exemption
* Treatment of VAT on disposal of buildings

Ethics
Paper P7

* A risk-based and/or planning scenario in the compulsory section
* Questions based on articles published in Student Accountant in the past six months – such as the article on Going Concern from February 2010
* A number of requirements asking for audit procedures and required evidence in respect of specific financial reporting issues
* A practice-based scenario looking at professional, ethical and quality control issues
* A reporting scenario of some sort – probably testing either emphasis of matter or other matter paragraphs
* Legal and regulatory issues affecting assurance providers, especially in the context of firms’ professional liability and the UK Companies Act 2006
* Specific procedures for obtaining evidence (such as analytical procedures and other ISAs that have changed following the Clarity Project) and evaluating the quality of audit work carried out, both for components and groups
* The requirements of other forms of assurance engagement, such as Value for Money (VfM) studies or agreed upon procedures
* The correct treatment of more complex accounting issues (such as employee benefits and adoption of IFRS) than has been seen before
* Specific ISAs may be examined in sufficient detail to warrant learning the key elements for regurgitation in the exam, such as comparatives (ISA 710) other information (ISA 720) or opening balances (ISA 510)
* Discrete topics that we have not yet seen such as questions using the context of internal audit or examples of other non-audit engagements
* The need to understand current issues such as globalisation, the impact of the recession on auditors, corporate governance, risk management and auditor liability – especially relevant in the context of the going concern article from February 2010

ACCA EXAM, ACCA EXAM TIPS, ACCA JUNE 2010 EXAM TIP, ACCA DECEMBER 2010 EXAM TIP, ACCA JUNE EXAM TIP, ACCA DECEMBER EXAM TIP, PASS ACCA, ACCA PILOT PAPER, ACCA MOCK EXAM.

DISCLAIMER : All these tips are not provided or created by me, I'm solely sharing the tips thus any damages caused will not be held liable on me.
[via]
website, BPP Exam Tips

All Rights Reserved. This message is intended only for the ordinary use by the person to whom it is addressed and may contain information that is confidential and privileged under applicable laws, or otherwise protected by work product immunity or other legal rules. DO NOT COPY THIS POST.... I am merely sharing what I had received if the author or any related parties or any authorities feel offended in any way please EMAIL ME to have this post be DELETED! Thanks!

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ACCA Exam Dates for June 2010

noreply@blogger.com (SamSeiko) — Sun, 02 May 2010 13:50:00 +0000

Good luck in ACCA Exam June 2010

Exam timetable for ACCA Exams June 2010

07 June2010 (Mon)
F6 Taxation / P6 Advanced Taxation

08 June 2010(Tue)
F4 Corporate and Business Law / P7 Advanced Audit and Assurance

09 June 2010
F3 Financial Accounting / F8 Audit and Assurance

10 June 2010
F9 Financial Management / P4 Advanced Financial Management

11 June 2010
F2 Management Accounting / P5 Advanced Performance Management

You have 2 days to rest before the start of new paper in ACCA Exam June 2010

14 June 2010(Mon)
F5 Performance Management / P1 Professional Accountant

15 June 2010 (Tue)
F7 Financial Reporting / P2 Corporate Reporting

16 June 2010 (Wed)
F1 Accountant in Business / P3 Business Analysis

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Artichoke Good For Digestion Problems

noreply@blogger.com (SamSeiko) — Thu, 12 Nov 2009 11:13:00 +0000

"From Alpha Times"

Bitter ingredient will not be found in the hearts of artichoke instead you will find it at the leaves (6% bitterness)
Bitter taste stimulate the flow of bile, leads to bitter digestion of fat.
Bitter taste is lost when the artichoke is cooked
Artichoke leaves have positive effect on loss of appetite, high cholesterol and vascular disease.
Gall bladder problem patients should consult doctor before consuming artichoke or any artichoke products that is available in the market.

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真愛，就不要等，除非是不想結婚

noreply@blogger.com (SamSeiko) — Fri, 23 Oct 2009 14:25:00 +0000

All Rights Reserved. This message is intended only for the ordinary use by the person to whom it is addressed and may contain information that is confidential and privileged under applicable laws, or otherwise protected by work product immunity or other legal rules. DO NOT COPY THIS POST.... I am merely sharing what I had received if the author or any related parties or any authorities feel offended in any way please EMAIL ME to have this post be DELETED! Thanks!
男孩也好女孩也好，一起看看幾米的讀白吧......

1.很清楚的知道她不合適自己，可是更確定的是他不會主動說分手。

他只是耗著等著，直到有一天女生自己受不了忽冷忽熱、若即若

離的態度，或是等到年華老去不得不下決定時，自己選擇離開。

妳的主動離開，我沒有負心，反而是尊重與成全妳的決定。

2. 半年後發現，他居然可以跟一個只認識三個月的女生步入禮堂，

令她晴天霹靂，才明白他不是不想結婚，不是真的不婚主義者，

說穿了只是他不想跟妳結婚。八年的愛情長跑比不上三個月的感情。

3.

這位故事中的男生是我的朋友，現在也已經結婚半年。

當他聽到劉若英的「後來」，居然會無法克制的流眼淚，想起

的是他交往八年的前任女友。

為什麼會難過，因為妻子身上有著前任女友的影子，

他才明白其實他喜歡的就是這種類型的女孩。

4.

可是人往往很矛盾，

喜歡她的倔強與有性格，卻受不了她的嬌縱。

喜歡她的落落大方，卻受不了她的朋友一堆；

你愛她的小家碧玉，就不要怪她不夠大方；

你愛她的活潑大方，就不要批評她像花蝴蝶一樣。

戀愛談的愈長，結婚的可能性就愈低，

所以有時候戀愛的長度與結婚的可能性成反比。

5.

喜新厭舊是人性，日子久了，會結婚不是為了愛情，而是責任

感的驅使。婚後的他才慢慢的發現，當時的那一段感情其實不

是不愛，是時間太久了太長了，把愛情給磨掉了，再遇到另一

個女孩點燃了愛情的火苗，星星之火足以遼源，把枯竭已久的

愛情給予生命，所以倉促的決定結婚。

等到真的結婚後，愛情降了溫，才慢慢的發現其實妻子的身上

有著許多前任女友的影子，他比較愛的人其實還是前任女友，

可是他娶的卻不是她。

這樣的情節不知道是不是也在別處同樣上演著？

6.

學生時代的愛情很單純，出社會以後總想等工作穩定以後再結

婚，工作穩定以後又想等有一點積蓄買車子、買房子以後再結

婚，等著等著，等到愛情被時光給消磨，等到第三者介入點燃

了對方心中激情的火苗，乾柴烈火不可收拾以後，曾經在年少

一起織夢的理想全都抵擋不了新鮮感的激情，所以琵琶別抱，

到最後步入禮堂的都不是在一起同甘共苦、共同經歷過寒、暑

假，等當兵的人。

7. 所以奉勸各位女孩子，

如果對方真的是你想結婚的對象，不要想著有房子有車子有金

子，有了一切再結婚。

現實是，等他有了一切，他的身價暴漲是有價值的單身貴族，

他必需要面臨的是更多的誘惑，妳長久以來的等待與年輕時許

下的山盟海誓都難以抵擋誘惑排山倒海的來。

就像我現在若不嫁他，非得等到他有車子有房子還有存款時再

結婚，那時新娘有極高的可能不是我。

因為要等到什麼都有還要幾年？

?

有能力的男人就像酒愈久愈香醇，女人則像麵包一樣有賞味期

限，青春是女人的天敵。

如果我是他，等到我三十五歲，什麼都有是個有上千萬身價的

黃金單身漢，我並不需要一個很有能力而年過三十的女人來幫

襯我，我寧可選個如花似玉，年輕貌美的女生，也許沒有什麼

工作能力，至少發揮了賞心悅目的功能，一個真正有能力的男

人，不會在乎一個女人是否能在他的財富上加乘。

遇上對的人，莫等待莫蹉跎，也許沒有房子沒有車子，只要他

認真上進，他就是張有潛力的積優股，早點進場獲利更高。

8. 也提醒各位男士，

如果對方真的是你想好好疼愛的女人，別讓她等太久，

有她一起陪你奮鬥應該是很美好的一件事除非你心中有其他的想法，

否則別讓愛情等太久，把真愛都磨掉了！雖然聽起來很殘忍,但

身邊的家人朋友都有類似的例子。

真愛，就不要等，除非是不想結婚......

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Brown sugar + Ginger Tea (黑糖薑茶)

noreply@blogger.com (SamSeiko) — Thu, 22 Oct 2009 14:23:00 +0000

All Rights Reserved. This message is intended only for the ordinary use by the person to whom it is addressed and may contain information that is confidential and privileged under applicable laws, or otherwise protected by work product immunity or other legal rules. DO NOT COPY THIS POST.... I am merely sharing what I had received if the author or any related parties or any authorities feel offended in any way please EMAIL ME to have this post be DELETED! Thanks!
黑糖薑茶

(女人一定要看，男人就寄給你的女性朋友吧！)

小時候，著了涼，一流鼻涕，母親就連忙用老薑加黑糖煮成薑湯給我喝。甜甜辣辣的，趁熱大口大口喝下去，再蓋著被子發一場汗，感冒便不藥而癒！我因生產多又密集，一年一個，有一年還生了一對雙包胎，把身體弄壞了。平常經常頭昏眼花，而每個月好朋友來了，頭痛、肚子痛，量又多一拖就是十天半個月。看了許多中西名醫，均束手無策。病看不好，花錢受罪，一氣之下，乾脆不理他了。

後來祖母教我在月經來時，不妨用黑糖和老薑煮水喝喝看，她特別強調多喝無害，黑糖能活血，薑是熱性的食物，在故鄉，婦女做月子都要吃些黑糖。老奶奶的話姑且聽之，月經來時，就猛喝黑糖和老薑煮的薑茶，想不到，小腹慢慢不痛了。好朋友量也少了，當然頭痛也消失了，比吃藥還有效呢！黑糖和老薑不但能治病，在寒冷的冬天喝上一碗，渾身冒汗、舒暢無比，這種偏方花錢少，又無副作用，何妨試試！

※ 黑糖紅豆湯女性的好朋友黑糖能活血，紅豆能補血，故婦女月經來時或前後吃一些黑糖紅豆湯，會讓經期更順及減少疼痛，比使用藥物控制效果好。這種偏方花錢少又無副作用，不妨試試！

-----------------------TRANSLATED INTO ENGLISH-----------------
Brown sugar + Ginger Tea
When I was young, I was easily to get cold & running nose. My mother will cook old ginger & brown sugar tea for me to drink.
It tasted sweet & a little bit spicy. After drinking this tea and cover with a blanket it made me sweat and cure my cold & running nose.
Every year I born a baby and even there was one year I born a twin. Due to too frequent on delivered baby, my health was badly affected.
I always feel dizziness. Every month during my menstrual, I feel headache, stomachache and my menses volume was large and the period was long
from 10days to 2 weeks. I seek for Western doctor & Chinese Physician’s advices but it does not help so I tend to give up & let it be.
After that I grandmother ask me to try for old ginger & brown sugar tea. She emphasize that its harmless if drink more because brown sugar help
blood circulation and old ginger will warm up our body. Traditionally confinement lady should drink a little bit of brown sugar water.
I take my grandmother’s words and during my menstrual period I drink a lot of old ginger & brown sugar tea. Out of my expectation, my stomachache was reduces,
my menses volume & headache also reduces, it was more effective than taking medicine. Ginger & brown sugar tea also can be drinks during cold winter which
help to kept us sweat & warm. It was cheap & does not have any side effect. Why not try it.
** For ladies, during your menstrual period you can try for Brown Sugar Red bean soup, brown sugar help for blood circulation and red bean recover for your blood loss.
Drinks this brown sugar red bean soup during & after your menstrual period it help to smooth your period & reduce pain. This is better than taking medicine as it does not have any side effect and was cheap.

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Dictionary Updates by Oxford‏ (Jokes)

noreply@blogger.com (SamSeiko) — Tue, 25 Aug 2009 12:42:00 +0000

Ghost of Michael Jackson?

noreply@blogger.com (SamSeiko) — Mon, 17 Aug 2009 15:52:00 +0000

Unbelievable! There is a ghost figure running around while CNN is having a news report about the Neverland!!

How true is the matter?? You tell me...

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Meteor shower tonight

noreply@blogger.com (SamSeiko) — Wed, 12 Aug 2009 17:22:00 +0000

My friend said only Johor and Singapore able to watch the meteor shower....We can still try to see the meteor shower as I don't think the universe is that unfair =P

Universiti Sains Malaysia’s Astronomy Atmospheric Science Unit lecturer Assoc Prof Dr Chong Hon Yew said that according to the International Meteor Organisation (IMO). the meteor shower is expected to be best viewed from 1.30am to 4am on Thursday.

“The shower could have started on July 24 and is expected to be observed until Aug 17.

“It is however predicted that during the peak viewing time (Thursday morning), the moon will be high in the sky, outshining the fainter meteors.

“There is a good chance for observers to spot the brighter meteors however,” he said on Wednesday.

Source

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Remake of "Red Dawn" Movie

noreply@blogger.com (SamSeiko) — Tue, 11 Aug 2009 17:47:00 +0000

There is a news saying Tom Cruise's son a.k.a Connor Cruise is going to be the new Wolverines to join the remake of "Red Dawn" the 1984 action movie about a group of teenagers who form an insurgency when their town is invaded and this time invasion carried out by Chinese and Russian soldiers.

Connor Cruise, who is age 14 following his father's foot step in acting, will join fellow new recruits Josh Hutcherson, Isabel Lucas and Edwin Hodge in the MGM/UA project. The chosen casts are Chris Hemsworth, Josh Peck and Adrianne Palicki.

Can't wait for the new movie to be released, his father would have taught him a lot of tips of how to become a better actor =)

Source

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No Solar Eclipse?

noreply@blogger.com (SamSeiko) — Wed, 22 Jul 2009 06:55:00 +0000

Malaysian will probably be disappointed as "the eclipse of the 21st century" may turn out to be a non-happening event! Though some of the part in Malaysia will be able to watch it happen such as Perlis, Kedah and Terengganu will definitely see more of the eclipse compared to areas like Johor, so the time to watch the solar eclipse on 22 July 2009 start from 8am to 10am.

Eclipses used to be ill omens but Chinese astrology expert Joey Yap views it as a period of change in modern times. “People are always uncomfortable with change,” he said. “However, I personally would stay indoors during the eclipse because it could affect you in terms of financial, health or domestic issues,” he said. Yap added that the six minutes and 39 seconds of the eclipse may result in six weeks or six months of misfortune.

Believe it or not up to you!

Source

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電話 prank

noreply@blogger.com (SamSeiko) — Thu, 09 Jul 2009 08:23:00 +0000

一定要講得比歹徒還毒的話 讓他無法接招

昨天接到一個不認識的電話，不像本土口音，上來就直呼我的名字！

「王總！」
「你是誰呀？」
「你的老朋友啊」
「誰呀？」
「台東的老朋友啦，連我的聲音你都聽不出來了？」

「你是？」
「哎呀，王總你貴人多忘事啊」

我是真的被問住了，想不起來這個聲音，又寒暄了半天，對方就是不說自己的名字，最後我不耐煩了，「你不說就算了」我就把電話掛了。後來想想有點不對勁，可能是騙子，如果我把對方的聲音認做某個老朋友，對方就會想辦法講故事騙錢了。我就按照剛才顯示的號碼把電話撥回去了。我說：「你是台東的張XX吧」

「對呀對呀對呀，看看，我說你貴人多忘事，連我的聲音都聽不出來了。」「對不起啊，XX，我還以為誰和我開玩笑吶」
「王總啊，我準備去台北出差，順便請你吃飯……」

我問：「XX，你母親的癌症怎麼樣了」
對方呆了一下：「喔……還是老樣子」
「唉，得了這病也沒辦法。你爸車禍的案子結了嗎？」

「喔……差不多了」
「行啊，人都走了，賠不賠的也別太在意了~」

「嗯...」
我又問：「強姦你老婆的流氓逮到了沒啊？」

「逮到了，逮到了」
我又問「你兒子沒屁眼的手術做了沒啊？」
……
對方沈默了10秒種，沒說出話來，把電話掛了...

1....多讀書啦 ....

有個孩子叫志昶（唸場），媽媽突然接到手機，
對方哭得很悽慘：「媽，我是志"永"啊，我被打了，快救我啊……」
媽媽很鎮定地回答：「不要怕，那個字唸"場" ，乖喔……」
詐騙歹徒：「……」（立刻掛電話）
據說這是真人真事，報紙上刊過。

2.. 個人經驗
手機響了：「ＸＸＸ先生，根據資料顯示，三分鐘前，
你剛剛在燦坤用ＸＸ現金卡刷了一筆兩萬六千元的款項，
請問有這回事嗎？」
「有啊！那是我刷的。」
「啊……您剛剛在燦坤用ＸＸ現金卡刷了一筆兩萬六千元的款項……」
「是啊，那是我刷的」
「這……你……真的刷的嗎？」
「對。」
「那你……你可不可以和我對一下帳戶和密碼？」
「好。」（一陣死寂）
「先生，請您和我對一下帳戶和密碼。」
「幹！你不唸我怎樣核對啊？」
「你……請你唸一下帳戶和……」（火速掛掉）

3.. 網路真人真事
「嗚哇嗚嗚嗚.. (小孩哭聲)」
歹徒：「你家的小孩在我手上，快匯二十萬到...」
「我就是我家的小孩 =_= 」剛變聲小六生的無奈

4. 我 : 你好, 我剛剛收到簡訊說我在新光三越消費
歹徒 : 給我你的刷卡編號
我 : (簡訊裡有) 66723
歹徒 : 小姐請問貴姓
我 : 林
歹徒 : 全名是
我 : 志氣的志，玲瓏的玲(忍住笑，好想笑喔)
歹徒 : ..........(遲疑)
林...志玲小姐，剛剛有人在台中新光三越
將您的花旗信用卡開卡後，盜刷16800元喔
我 : 是嗎，錯了吧
歹徒 : 錯了?!
你趕快到提款機去更改密碼，否則會被盜領帳戶喔
我 : 不是不是，卡是我刷的，我刷了16萬喔，不是1萬6
歹徒 : .........你剛剛在新光三越
我 : 我現在還在新光三越
歹徒 : 可是警察說你被盜刷喔
我 : 好吧，被你抓到了，我是林志玲的妹妹，我盜刷了我姐的卡，
我準備要去自首
歹徒 : .........嗯 (押住電話，小聲跟旁人說，過來一下，她
盜刷別人的卡ㄟ)
另一歹徒 :小姐，你的行為是犯法的，不過我們可以幫你脫罪
我 : 感謝，怎麼脫罪
歹徒 : 林小姐，方便告訴我你全名嗎，我幫你查查資料，或許還沒入帳
我 : 雙木林，姥姥的姥，牡丹花的牡，我是林姥牡(台语"你老母"）啦~
歹徒 : ...(掛電話)

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Jokes

noreply@blogger.com (SamSeiko) — Mon, 22 Jun 2009 09:23:00 +0000

Love to Save from DIGI

noreply@blogger.com (SamSeiko) — Wed, 03 Jun 2009 08:48:00 +0000

Please support this campaign from DIGI.

The amazing thing we’ve discovered is that even in difficult times, people still find energy to care about something beyond themselves.
For some people it’s children. For others it’s the planet.

That inspired us at DiGi to try and raise RM150,000 in 30 days. And you have the power to help with a single click. And it does NOT matter which mobile network you are on – just as long you are among those who LovetoSave.

Just click once on the charity you’d like to support, and DiGi will donate RM5 to it.

DiGi to try and raise RM150,000 in 30 days.

FOR EACH OF YOUR CLICK,
DIGI WILL DONATE RM 5

*************************************************************

I have done my part! What about you?

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ACCA June 2009 Exam Tips

noreply@blogger.com (SamSeiko) — Thu, 28 May 2009 04:06:00 +0000

P1 – Professional Accountant

Section A: Compulsory

• always covers range of syllabus areas
• some element of ethics in this question
Section B: 2 from 3

• one question solely on governance
• one question with significant ethics element

Key topics – in section A or B:

• internal audit: independence or appointment (possibly via audit committee)
• remuneration committee
• directors induction and / or appraisal
• ethical decisions: AAA or Tucker
• stakeholder categorisation
• normative / instrumental views of stakeholders
• board structure: family / insider or unitary / two tier
• Corporate Social Responsibility (CSR)
• sound internal controls

P2 INT – Corporate Reporting (International variant)

Compulsory group question within part A could be:

• Cashflow (not examined under the new syllabus, but in the pilot paper)
• Group income statement which will examine aspects of IFRS 3 revised (goodwill and NCI at fair value)
• Accounting for changed shareholdings in group structure

Within the compulsory question, there may also be some explanation and application of ethics and/or a written element which includes IFRS 3 revised.

Multi-topic question to include aspects of:

• Impairments
• Share-based payment
• Financial instruments
• Retirement benefits
• Discontinued and held-for-sale
• Deferred tax
• Provisions and events after the b/s date

Current issues:

• Retirement benefits – Discussion Paper within examinable documents
• Financial Instruments – Discussion Paper within examinable documents
• IFRS 3 Revised
• Harmonisation of international standards

P3 – Business Analysis

Section A

• Question 1 will still focus mainly on the strategic planning process. Key areas may be:

• SWOT
• Ansoff
• Acquisition

• Also expect an implementation issue such as culture or change management

Section B

• If culture and/or change management do not appear in the compulsory question then they may appear in the option questions

• Other areas may be:

• TQM
• Supply chain management
• Choosing & evaluating an IT system

P4 – Advanced Financial Management

Section A

• Business valuation (various methods, with pros and cons)
• Option pricing – Black Scholes model

Section B

• Interest rate hedging (futures and options), bond pricing and credit spreads
• Stakeholders and conflict of objectives
• Investment appraisal – with foreign currency

P5 – Advanced Performance Management

• Corporate failure as per recent article (July 08)
• Pricing (transfer pricing)
• Strategic planning and gap analysis
• Performance measures for both private and public sector
• Environmental management accounting

P7 – Advanced Audit & Assurance (UK & INT variant)

Core areas of the syllabus expected to be examined in every sitting:
• Engagement planning and risk (audit risk likely this sitting);
• Gathering evidence;
• Ethics/professional issues; and
• Engagement reporting (particularly audit qualifications).

Subject of recent articles:
• Forensic investigations and audit (September 2008). (Likely to include elements of planning and/or gathering evidence similar to question 2 of pilot paper).

"Peripheral topics" from exam approach article yet to be covered:
• Regulatory framework;
• Obtaining professional work; and
• Corporate governance.

ACCA EXAM, ACCA EXAM TIPS, ACCA JUNE 2010 EXAM TIP, ACCA DECEMBER 2010 EXAM TIP, ACCA JUNE EXAM TIP, ACCA DECEMBER EXAM TIP, PASS ACCA, ACCA PILOT PAPER, ACCA MOCK EXAM.

source : opentuition

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Happy Mother's Day

noreply@blogger.com (SamSeiko) — Sat, 09 May 2009 06:10:00 +0000

Happy Mother's Day to all my readers =)

Remember to make your mother happy everyday and on Mother's Day you should take her out and enjoy the best of herself if you can afford to do it :) SPA would be great.

Hope you will enjoy the day with your mother, don't make her angry...

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Why wedding ring put on the fourth finger?‏

noreply@blogger.com (SamSeiko) — Sat, 25 Apr 2009 07:50:00 +0000

This is interesting!

Why wedding ring should be put on the fourth finger??

Thumb represents parents
Second finger represents brothers & sisters
Center finger represents own self
Fourth finger represents your partner
Last finger represents your children
Really
interesting

Why wedding ring should be put on the fourth finger??
Pls read the following, you may not believe that really god made this a miracle (this is from a Chinese excerpt) but still interesting!

Firstly, join your palms as shown in photo below, center finger bend and put together back to back
Secondly, let the rest of the 4 fingers touch tips to tip
Game begins, follow the instructions below for all the 5 fingers but only 1 pair can split.

Try to open your thumb, the thumb represents parents, it can be opened because .... ............. Whoever may be, our parents will leave us one day.
Please close up your thumb, Then open your second finger, this finger represents brothers and sisters, they do have their own family which is the reason
that they will leave us too. Now close up your second finger,
Open up your little finger, this represents your children.. Sooner or later they too will leave us for they got they own living to live nevertheless, close up your little finger,
Try to open your fourth finger in which we put our wedding ring; you will be surprised to find that it cannot be opened at all. Because it represents husband and wife, this whole life you will be attached to each other

Real love will stick together ever and forever. . .

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Support Earth Hour!

noreply@blogger.com (SamSeiko) — Thu, 26 Mar 2009 13:55:00 +0000

Yes the Earth Hour is here!
Please support it on 28 of March 2009, starting 8.30pm till 9.30pm!
This is the time where every ONE PERSON made the event successful by turn off your lights and other unused appliances for 1 hour!!

Let us all save the earth because this is "the only planet that has me" so save the earth by making the effort of turning off 1 hour. This can save a lot of emission and pollutions! An event that made the whole world citizens move...

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