...Malaysian Makes, Perodua / By Danny Tan / 26 November 2010 3:20 pm / 147 comments [pic] Perodua launched the Viva Elite Exclusive Edition in Sabah yesterday following the Peninsular launch two weeks ago, adding sales momentum to its best seller in East Malaysia. The small car maker aims to sell 600 units of the RM42,000 leather equipped Exclusive Edition per month. According to Perodua MD Datuk Aminar Rashid Salleh, a total of 240,000 Vivas have been sold since it was launched in 2007 and the high spec Viva Elite is the best selling variant of the range from January to October this year, accounting for 41.4% or 24,000 units from a total of 58,000 units. In East Malaysia, Aminar said that the Viva is the company’s best selling model at nearly 50% of total sales. “Of the 21,300 vehicles sold in East Malaysia, Sabah contributes 46% to our sales in this region and I believe this market still has a lot of room to grow,” Aminar told Bernama. The firm has high hopes on East Malaysia. “Sabah and Sarawak are our fastest growing regions with nearly 14% contribution or 21,300 vehicles to our overall sales so far this year. We aim to increase sales contribution from this region from its current to 20% within five years,” he added. Perodua is the market leader in East Malaysia with nearly 35% of total industry volume. Click here to view details and images of the Viva Elite Exclusive Edition from our previous...
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...Viva la Vida! by Frida Kahlo Introduction Painting has always been a way for artists to display the reality in which they live, regardless of whether it is an inner reality, consisting of personal experiences, emotions and feelings, or external reality formed by other people, animals, nature, or other thing. Frida Kahlo is an artist whose work is the result of a reflection of her inner reality, woven from her feelings and emotions. The pain and suffering, which she endured in her life, not only hardened her character, but also largely determined the features of her work. Frida Kahlo's creativity is unique due to the fact that it reflects not only the unique life story of the artist, full of mental and physical sufferings, but also demonstrates the spiritual qualities of Frida, such as fortitude, endurance, willingness to fight for life. For this reason, the study of the creativity of the Mexican artist involves an appeal to the facts of her biography. It helps to understand and grasp the specifics of her creations, each of which is capable to communicate with the audience in the language of love, suffering, and hopes of life. In this paper, one of my favorite artworks, namely Viva la Vida! (1954) by Frida Kahlo in connection with the life of the artist will be analyzed. The Facts from the Biography of Frida Kahlo Frida Kahlo (1907-1953) is known worldwide as one of the most dramatic figures in the history of art: at the age of 18 she got in a terrible car accident that...
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...impeachment trial of Chief Justice Renato Corona has had its share of quite a number of funny and dramatic moments. In every aspect of our daily lives, we can always make the best of any situation and turn it into a fun circumstance. And it’s this natural hopefulness that gets us through the different problems we encounter every day. In good and bad times, in sickness and health, we are counted on laughters , dramas , tears to lift us up. Since the television and technologies arose; Filipinos have been forever glued to moving pictures inside a box. From toddlers to grandparents, countless hours have been spent in front of the television. Our senses have enjoyed a lack of options: streaming videos, YouTube movies, star cinema, GMA films, viva films and so on. But in spite of all the options in front of us, we...
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...Winston Wood English 1101 For many people, music is one of the most important aspects of life. It can help someone through a hard time, bring out creativity and passion and even heal the soul. Unfortunately, with the advancements in technology, that very same creativity and passion ceases to exist in most music today. The soul of music has now been destroyed. Musical instruments have now been replaced by computers, which take away the physical and emotional connection between artists and their instrument. As a musician, I am utterly disgusted by this. Also, more and more artists do not write any of their own material anymore, especially if they have sold out to big companies such as Viacom, Walt Disney and Time Warner. Since the “digital age” of music, artists have been in a race with one another to see who can make the most popular and highest grossing material the fastest. This results in single and album flops, because the producers and artists do not take the time to thoroughly review all the material, basically creating less- than desirable music. The relationship between artists and their work is sacred, and not only in music. Imagine this; an extremely talented painter just finished her newest painting. She wishes to sell the promotional rights of her newest piece to a big company to gain exposure for her work. Instead of promoting the original painting she created, they edit the piece with cutting-edge technology to their own liking and promote their edited...
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...For this assignment we are to apply our knowledge of linguistics to a practical situation. The situation I chose to address involves brand names and linguistics of a new perfume. According to Paola Norambuena, linguistics is the study of the structure and development of language. Because all humans learn and use language, linguistics becomes a key factor when brands decide on names for their products. These names aim to represent products in positive ways that catch the consumer’s attention. Some aspects that play into the way that consumers interpret brand names include semantic relations, connotations, sounds in the name, differentiation, ownability, sensitivity, and credibility. A product name that is semantically related to a product is one that has a similar meaning to the product itself. Differentiation involves the idea that an item’s name is unique enough to set it apart from other products in the same category. Ownability refers to the fact that a company must be able to legally own the rights to a product’s name, so it can’t have a name that has already been taken by a different company. Sensitivity deals with respecting other cultures as well as the company’s own culture when choosing a product name, making sure not to choose one that is offensive or could be offensive in translation. The credibility of a product’s name is concerned with the fact that consumers want to purchase items that sound legitimate. The name of a product can directly affect a consumer’s decision...
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... The subtle differences between Sam Smith’s original song “Writing’s on the Wall” and Sofia Karlberg’s cover of “Writing on the Wall” show that a YouTube artist can cover a famous artist’s song and still be as good as the original, while adding their own flare to the song. I honestly have to admit that I favor Sofia Karlberg’s cover version of the song over Sam Smith’s original version. Both of the artists deliver wonderful versions of the song, but there are a few slight differences between both of their versions of the song that made me enjoy Sofia’s cover just a little bit more. For example, in Sam Smith’s version of “Writing on the Wall”, he has a full orchestra playing in the background of the song. The orchestra does a fantastic job setting the mood for the song, but I found at times that it seems to overshadow Sam Smith’s singing. I would end up listening to background music more than I was actually listening to his singing. I think if he found a better balance between the background music and his singing that it would have made the song better. Sofia Karlberg’s cover version of “Writing’s on the Wall” had the orchestral version of the music from the movie soundtrack playing while she is singing. I liked that the music in her cover wasn’t as in your face as Sam Smith’s original version is. It truly is just background music that doesn’t overshadow her singing, but complimented it nicely while still setting the mood for the song. Another example is that, Sam...
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...awesome.. i m not a spanish but i like this song.. hope u like it.. plzz rate it, comment and suscribe and watch my other vids too... for more remixes visit http://clubhousemixes.com *THIS IS A MIXED CHANNEL OF THINGS WHICH I LIKE* All Day All Night All Day All Night All Day All Night All Day All Night All Day All Night All Day All Night All Day All Night WHAT THE FUCK! What the... When I came to Spain And I saw all people partying And I told to myself, What the fuck! All Day All Night All Day All Night ¡Viva la fiesta! ¡Viva la noche! ¡Vivan los DJ! I couldn't belive what i was living So I called to my friend Johnny And I said to him ¡JOHNNY LA GENTE ESTA MUY LOCA! WHAT THE FUCK!? ¡JOHNNY LA GENTE ESTA MUY LOCA! WHAT THE FUCK!? When I came to Spain And I saw all people partying I told to myself, What the fuck! All Day All Night All Day All Night ¡Viva la fiesta! ¡Viva la noche! ¡Vivan los DJ! WHAT THE FUCK!? (x2) Viva la fiesta... (x8) I couldn't belive what I was living So I called to my friend Jhonny And I said to him ¡JOHNNY LA GENTE ESTA MUY LOCA! WHAT THE FUCK!? ¡JOHNNY LA GENTE ESTA MUY LOCA! WHAT THE FUCK!? Dhgfdhgdgfdhdhfgdgdghdghdhceurtc lygfutfv kg7oi v fkbo8gvcjug lgviut uy guk g hjb b I g g g I I I I ugfbygjgoi tfgyg...
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...testing effects, and instrumentation to name a few. The time to be concerned with internal validity is in the design phase when careful consideration needs to be used when which variable will be observed and recorded and this is the time to identify any rival behaviors because after he intervention is ran it is too late. Other behavior issues could surface with Steve and he may transfer his behavior to another setting that would affect external validity. Sometimes when increasing internal validity it may decrease external validity. Uncontrolled variability can be reduced only if you identify its sources. The first step in identifying these uncontrolled variables are to graph the data and look for uncontrolled variables in the baseline. These will be evident if the data points on the graph show moderate to high levels of instability across observation periods. If the observed variation is within acceptable limits then you accept the observed effects as reliable. To establish external validity intrasubject replication must occur. The threat to external...
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...Government regulated monopoly GAAP General Standards 1. Adequate training and proficiency 2. Independence in mental attitude 3. Due professional care Standards of Field Work Proper Planning and supervision Understanding of the entity Sufficient appropriate evidence Standards of Reporting Statements prepared in accordance with GAAP Circumstances when GAAP not consistently followed Adequacy of disclosures Expression of opinion on financial statements *Test* Table 5.1 Definitions And broad broad stuff Can accept a gift from a client as long as its no more than “token” or the amount the firm gives you You can indirectly own stock in an auditing client if its immaterial to your net worth You cannot be paid in stock Because we don’t see the audit as one event, its not a series of events even though that looks like it. Because once you have the client you usually have it for a good amount of time. “The professional engagement period begins when the registered public accounting firm either signs an initial engagement letter (or other agreement to review or audit a client’s financial statements) or begins audit, review, or attest procedures whichever is earlier: and (B) the professional engagement period ends when the audit client or the registered public accounting firm notifies the commission that the client is no longer that firm’s audit client. You might be able to write a contract that can say the audit engagement is only a year and you might get...
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...cost-effective and time-efficient manner. They are also responsible for the day-to-day operation of the organization, including managing committees and staff and developing business plans in collaboration with the board for the future of the organization. They shall make reports on a regular basis – quarterly, semiannually, or annually. Auditors might affect the corporate governance of an institution by overseeing management activities in managing credit, market, liquidity operational, legal and other risk of the corporation and they shall assist the board in the performance of its oversight responsibility for the financial reporting process. How can the firm’s external institution affect the corporate governance of an institution? The external institutions of corporate governance include the government, markets, external auditors and industry. Government makes policies that should be followed by institutions. These policies shall be the guide of the institution in attaining better corporate governance. They make instructions and guides the institution on how it should improve its operation. It includes investments and production. Its negative impact is when they make certain additional collections and penalties even though it is not needed to be...
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...Acct 4080 Ocean Manufacturing Case 1. 1) Obtain and review financial information about the prospective client: annual reports, interim statements, registrations statements, Form 10-k’s, and reports to regulatory agencies. 2) Detailed criminal background checks of senior managers. 3) Evaluate the public accounting firm’s independence with regard to prospective clients. 4) Inquire of the prospective clients’ bankers, legal counsel, underwriters, analysts, or other persons who do business with the entity for information about the entity and its management. 5) Consider the need for individuals possessing special skills or knowledge to complete the audit (e.g., IT auditor, valuations specialist, industry specialist) 2. Overall, after calculating a few of Ocean Manufacturing ratios and comparing them with the industry, the company’s figures are not performing up to others in the industry. ROE = NI/Stockholder Equity (2011,2010)= 8.9% and 7.1% ROA = NI/Assets= 4.5% . 3.8% Both return on equity and assets are lower than industry ratios but are improving. Accounts Rec Turnover—could not calculate without % of credit sales from cash sales. Profit Margin = Operating income/ Sales(rev) = 5.5%, 6.0% PM are also low compared to the industry average. 3. There are a few non-financial items the company should consider. a) The VP of finance was charged with a misdemeanor related to illegal gambling. Raises questions about the tone at the top and the integrity...
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...Program/initiative as listed in YPPB 2013 Strategic Plan (file YPPB 2013 Plan v1.0.ppt – slide 8-10). The relevant department must complete the items below for each program/initiative. Program/Initiative | Corporate Social Responsibility | Department | Corporate Services | Brief Description | To reach out to more to the public and extend assistance and at the same time introduce branding Yayasan further | Target Launch Date | Jan 13/Mar13/Dec13 | Duration | 1 Day Per Event | | Program Objective | Objective must be measurable (target achievement) and can be basis for KPIs 1. To expend CSR initiative for YPPB every quarter | Target Participants / Group | Target No. of Pax | 20-30 (YPPB Staff & Volunteers) | 1. For the Hereafter – Aid to Surau/Musolla/Madrasah outside KL 2. Clean & Go – Community service at nursing home/pet shelter 3. Childrens Day 4. Buka Sekolah Drive – Orphanage/Children Single Mother Group/Children from Underprivileged background | Activities | Duration | List of activities to be carried out during the program/initiative in chronological order including decision required 1. For the Hereafter – Upgrade of amenities (carpets/curtains/abulation area etc) 2. Clean & Go – Gotong-royong/mural painting/recreational area 3. Childrens Day 4. Buka Sekolah Drive – School registration fee and equipment to 100 Primary and Secondary School kids. | 1 Day1-2 Days1 Day1 Day | Potential Partner / Vendor | Scope of...
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...Case Number: 3.1 Date: 09/02/2013 Case Requirements: [1] Brent’s alternatives include following the audit plan and reporting the time accurately, even if the time needed exceeds 35 hours. The positives to following the plan and reporting time spent accurately include doing his duty by adhering to the audit plan and ensuring that this years and future audits are conducted with realistic expectations as to the time and budget needed. A negative to this alternative is the damage that will ensue with his supervisor, the damage to his reputation within the firm and possible damage with the client when the audit comes in over budget. Brent could do as John says and only report 35 hours to complete payables even if the actual hours exceed 35 hours. He will enhance his relationship with his supervisor and within the firm while doing a good job for the client by following the audit plan. Unfortunately, he will likely cause further damage with his wife and increase his stress level. Furthermore, he’ll also be dooming audit teams in subsequent years to unrealistic expectations. Finally, he could deviate from the audit plan and reduce the number of invoices he examines so he is assured to finish within the 35 hours allotted. By deviating from the plan he will enhance his reputation with his supervisor and within the firm. The client will end up happy; however, if the audit of payables does not catch a material misstatement there good be negative consequences for the firm and...
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...The Sarbanes-Oxley Act (SOX) was the result of innumerable corporate scandals such as Enron, WorldCom and Tyco. These companies were misrepresenting their financial reporting to investors and stakeholders to make themselves look more financially stable when in reality they were not. This misrepresentation resulted in huge financial losses and the mistrust of investors in the market. In order to better control financial reporting and restore investors trust, the SOX act was passed. Sarbanes-Oxley aims to enhance corporate governance and strengthen corporate accountability. It does that by: • formalizing and strengthening internal checks and balances within corporations • instituting various new levels of control and sign-off designed to • ensure that financial reporting exercises full disclosure • Corporate governance is transacted with full transparency. (Sarbanes-Oxley Essential Information) The Sarbanes-Oxley Act implemented new standards for financial reporting accountability in a way that CEOS could not pass on the blame to others. They cannot hide behind the “I was not aware of the company’s financial issues “reason anymore. Executives are now held responsible for any financial misrepresentation in their companies’ reporting. They are also held accountable for the design and implementation of new internal control to validate their financial records. Thus, they are responsible of making sure that an internal control report as well as an internal control assessment...
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...Accounting Fraud at WorldCom 1) What are the pressures that lead executives and managers to “cook the books?” After the rapid evolution of the telecommunication industry in the 1990s, WorldCom shifted its strategy to focus on building revenues and acquiring capacity sufficient to handle expected growth. Their biggest goal was to be the No. 1 stock on Wall Street rather than capturing the market share. As a result, their Expense-to-Revenue (E/R) Ratio was their measurement for their main objective (increase revenues and become the No. 1 stock on Wall Street). Due to heightened competition, overcapacity and the reduced demand for telecommunication services at the onset of the economic recession and the aftermath of the dot-com bubble collapse, the telecommunication industry conditions began to deteriorate. Prices were falling and WorldCom had no option but to cut their prices as well. This action placed severe pressure on WorldCom’s most important measurement, the E/R ratio. The E/R ratio was being affected due to revenue and pricing pressures while the committed line cost was still the same. 2) Is there a boundary between earnings management and fraudulent reporting? If so, what is it? “Earnings Management is recognized as attempts by management to influence or manipulate reported earnings by using specific accounting methods (or changing methods), recognizing one-time non-recurring items, deferring or accelerating expense or revenue transactions, or using other...
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