To my dear friends who are taking P1 next week, some tips to share with you all. I get this from a lecturer.
Open tuition has spotted the following for JUNE 2010 P1 ACCA paper
1. Something to do with External and Internal Actors – Student Accountant Article from August 2009 . Scenario involving chair who is also chief exec, too few neds, domination by one person and ineffective other board members. Role of Corporate Governance and critical commentary about why this company fails and how it could improve. 5 marks worth of definition about transparency and integrity
2. Report ( or memo ) requiring identification of business risks and recommendations of how to best manage those risks
3. Role, function and responsibilities of internal auditors and maybe a comparison with external auditors
4. Scenario question with some very questionable ethical activities – maybe incorporating problems for both directors and auditors
Which is quite reliable, given the fact that some of the article issues should be examined, I would advice a full coverage of all the articles
BPP has provided the following tips for JUNE 2010 P1 ACCA exam:
• 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.
Good luck :)
Friday, June 11, 2010
Saturday, June 5, 2010
you are what you love
Few days ago, i just said that i want to be wind so i can go to every place i like and i would like to be cloud so i can go to sky and beneath the world...Today i found this from my dear author.
有句話說：”you are what you eat ”， 人如其食，你吃什麼，你就像什麼。
那麼，是否也可以說：”you are what you love ”？
人如其愛。
你愛什麼，你就像什麼。
你愛的一切就像你。
你愛什麼，你就像什麼。我們所愛的一切，一花一木，都是自我的延伸，是內心的表徵。
你愛什麼人，你也就是什麼人，你會跟你所愛的人變得愈來愈像。你總不能說：「我愛他，但他不是我的品味。」
為什麼不愛別人，惟獨愛他？是際遇嗎？可這際遇是怎麼來的？是不是物以類聚？還是在茫茫人海中我們找到遺失了的另一半？我像他，他也像我，只是我們看起來也許完全不像。
有些愛會隨著時日與年紀改變，有些不會。無論我愛過誰，是對或錯，都是那時候的我，我無法否認。要是沒有學懂什麼，曾經的錯愛也就沒有任何意義。
一旦學懂了，才可以告訴自己，從今以後，要愛一個更好的我。
I love freedom, i like to do whatever i like........I don't like rules....I like principles........I want be a happy person........I wan to go..pls don't stop me from doing things which i would like to try and take risk..sorry......
有句話說：”you are what you eat ”， 人如其食，你吃什麼，你就像什麼。
那麼，是否也可以說：”you are what you love ”？
人如其愛。
你愛什麼，你就像什麼。
你愛的一切就像你。
你愛什麼，你就像什麼。我們所愛的一切，一花一木，都是自我的延伸，是內心的表徵。
你愛什麼人，你也就是什麼人，你會跟你所愛的人變得愈來愈像。你總不能說：「我愛他，但他不是我的品味。」
為什麼不愛別人，惟獨愛他？是際遇嗎？可這際遇是怎麼來的？是不是物以類聚？還是在茫茫人海中我們找到遺失了的另一半？我像他，他也像我，只是我們看起來也許完全不像。
有些愛會隨著時日與年紀改變，有些不會。無論我愛過誰，是對或錯，都是那時候的我，我無法否認。要是沒有學懂什麼，曾經的錯愛也就沒有任何意義。
一旦學懂了，才可以告訴自己，從今以後，要愛一個更好的我。
I love freedom, i like to do whatever i like........I don't like rules....I like principles........I want be a happy person........I wan to go..pls don't stop me from doing things which i would like to try and take risk..sorry......
Wednesday, June 2, 2010
Jay Chou: 说了再见
Phew! nice song! Jay Chou is back! This song is very touching, he did a great job. I like it so much..Let's enjoy! :)
天亮了 雨下了 你走了
清楚了 我爱的 遗失了
落叶飘在湖面上睡着了
想要放 放不掉 泪在飘
你看看 你看看不到
我假装过去不重要 却发现自己办不到
说了再见 才发现再也见不到
我不能就这样失去你的微笑
口红待在桌角 而你我找不到
若角色对调你说好不好
说了再见 才发现再也见不到
能不能就这样忍着痛泪不掉
说好陪我到老 永恒往哪里找
再次拥抱一分一秒都好
天亮了 雨下了 你走了
清楚了 我爱的 遗失了
落叶飘在湖面上睡着了
想要放 放不掉 泪在飘
你看看 你看看 看不到
我假装过去不重要 却发现自己办不到
说了再见 才发现再也见不到
我不能就这样失去你的微笑
口红待在桌角 而你我找不到
若角色对调你说好不好
你的笑 你的好 脑海里 一直在绕
我的手 忘不了 你手的温度
心碎了一地 捡不回从前的心跳 伤心过去我无力逃跑
说再见 才发现再也见不到
能不能就这样忍着痛泪不掉
说好陪我到老 永恒往哪里找
再次拥抱一分一秒都好
Copy this from BAIDU..good description :p
歌曲《说了再见》收录在周杰伦第十张个人专辑《跨时代》。《说了再见》是传统的“周氏”情歌，曲风舒缓、委婉，很有周杰伦的味道。
周董于日前表示，《说了再见》将会是李连杰最新影片《海洋天堂》的主题曲。这样的新闻一出，直接的改变了对于这样一首歌的定位。从《海洋天堂》的本身剧情出发，父子情深的主题使的这一首歌由刚开始的情歌转换为一种亲情的不舍。如此的音乐很是配合于父子的主题。用说了再见来表现这样的情感，可以给人以多种的解读，不得不佩服一下写下如此好词的杰威乐员工。
周杰伦在为一款新电视产品代言活动上表示，今年没有拍戏工作，全身心投入到唱歌事业中。“不想让歌迷等太久”周杰伦如是说。距上一张专辑《魔杰座》已经一年多没有发片的周杰伦称新专辑将在5月推出，所有的录音工作已经完成，6月将举办演唱会。今年除了去年拍好的好莱坞电影《青蜂侠》周杰伦没有其他影视作品，也许是因为去年电影电视作品背了不少骂名的周杰伦又回到了老本行，“在音乐方面我还是比较自信的，我喜欢做第一的事。” 歌曲《说了再见》就是周董新专辑中的力作。周杰伦第十张个人专辑《跨时代》即将于5月中旬面世。
天亮了 雨下了 你走了
清楚了 我爱的 遗失了
落叶飘在湖面上睡着了
想要放 放不掉 泪在飘
你看看 你看看不到
我假装过去不重要 却发现自己办不到
说了再见 才发现再也见不到
我不能就这样失去你的微笑
口红待在桌角 而你我找不到
若角色对调你说好不好
说了再见 才发现再也见不到
能不能就这样忍着痛泪不掉
说好陪我到老 永恒往哪里找
再次拥抱一分一秒都好
天亮了 雨下了 你走了
清楚了 我爱的 遗失了
落叶飘在湖面上睡着了
想要放 放不掉 泪在飘
你看看 你看看 看不到
我假装过去不重要 却发现自己办不到
说了再见 才发现再也见不到
我不能就这样失去你的微笑
口红待在桌角 而你我找不到
若角色对调你说好不好
你的笑 你的好 脑海里 一直在绕
我的手 忘不了 你手的温度
心碎了一地 捡不回从前的心跳 伤心过去我无力逃跑
说再见 才发现再也见不到
能不能就这样忍着痛泪不掉
说好陪我到老 永恒往哪里找
再次拥抱一分一秒都好
Copy this from BAIDU..good description :p
歌曲《说了再见》收录在周杰伦第十张个人专辑《跨时代》。《说了再见》是传统的“周氏”情歌，曲风舒缓、委婉，很有周杰伦的味道。
周董于日前表示，《说了再见》将会是李连杰最新影片《海洋天堂》的主题曲。这样的新闻一出，直接的改变了对于这样一首歌的定位。从《海洋天堂》的本身剧情出发，父子情深的主题使的这一首歌由刚开始的情歌转换为一种亲情的不舍。如此的音乐很是配合于父子的主题。用说了再见来表现这样的情感，可以给人以多种的解读，不得不佩服一下写下如此好词的杰威乐员工。
周杰伦在为一款新电视产品代言活动上表示，今年没有拍戏工作，全身心投入到唱歌事业中。“不想让歌迷等太久”周杰伦如是说。距上一张专辑《魔杰座》已经一年多没有发片的周杰伦称新专辑将在5月推出，所有的录音工作已经完成，6月将举办演唱会。今年除了去年拍好的好莱坞电影《青蜂侠》周杰伦没有其他影视作品，也许是因为去年电影电视作品背了不少骂名的周杰伦又回到了老本行，“在音乐方面我还是比较自信的，我喜欢做第一的事。” 歌曲《说了再见》就是周董新专辑中的力作。周杰伦第十张个人专辑《跨时代》即将于5月中旬面世。
Tuesday, June 1, 2010
Bolehland - 17 A1's student failed 2nd yr university exam
Just for sharing purpose...
Many of u may have seen this one b4 but anyway it's good to refresh in our ageing memory & constantly remind ourselves what BOLEHLAND can do & produce....
This is what “Boleh-land” can produce, students with straight A’s for up to 17 subjects but fail at university 2nd year exams. If she ever gets to be a medical doctor, don’t know who wants to be her patients. No wonder my elder son was sent on a wild goose chase just for a simple leg ligament tear case! 3 doctors had a look at his X-ray but all could not or dare not give a correct diagnosis of his case. Only the doctor at the private hospital could give us the assurance.
17 A's student failed 2nd-year university exam
"The roots of true achievement lie in the will to become the best that you can become..."
The Failure of Nur Who Scored 17 A's!
I was really shocked and speechless to be informed about Nur Amalina Che Bakri.
Nur Amalina had held briefly the record of the most A's scored in the Sijil Pelajaran Malaysia . Upon the announcement of results of SPM 2004 on 26 March 2005, she received 17 1As - a record for number of A's received by a student in the history of Malaysian education back then. She was sponsored by Bank Negara Malaysia to study medicine in the United Kingdom , and did her A-levels at the Cheltenham Ladies College in the UK .
Now I am informed that she had failed her second year medical study at the University of Edinburgh . What went wrong?
Could English language be the problem? We are going back to Malay medium again and that means trouble.
Another article by Dr. Hsu
I was told that one of the girls with the most number of A's, 17 A1's, in SPM and who is currently on a scholarship in UK to study medicine failed in her second year examination.
While passing and failing examination is part and parcel of a student’s life, this case is particularly alarming, as this is supposed to be our cream of the cream. There may be other reasons why she failed , but this case typifies the trend of many of our so-called ‘top scholars’ failing in overseas universities.
I have mentioned before that among my daughter ’s year doing medicine in University of Auckland , there were many JPA's scholars (more than 10). Only one graduated with the class. The rest have failed along the way and have to repeat the year which they have failed. Some have failed one year, passed on second attempt and then failed again in another year. It is not uncommon to have someone who failed a few times along the way.
These scholars are supposed to represent the cream of our students, and yet they struggled to get through the course.
We must find out the reasons why so many of these scholars fail when they are supposed to be the our top students.
Granted that in an examination, even a good student can do badly sometimes, but to have a disproportional high failure rate among the so called top students is alarming and cannot be attributed to ‘luck’ or the lack of it. Compare this with those on their fathers’ scholarship, very few of the latter group failed.
Is it because our marking system is at fault? Is there any differential markings of papers? Is our education system at fault?
I think the time has come to have a thorough re-examination of the whole education as well as the examination system.
It really reflects badly on our country when scholarship holders fail in their examinations at an alarming rate.
P.S. When a scholarship holder fails and has to repeat a year, it would cost the Country a lot of money which can actually be used to finance more students for study. Scholarship holders also live a life of relative luxury, compared to self-financed students, and they normally stay in the best hostels and many of them have cars and so on… SO the whole system of awarding scholarship should be reviewed too…
If the students scores an exemplary number of distinctions (A's in Malaysia ) in a public exam, they are considered the pinnacle of what the Country's education system is capable of producing. They are expected to go through tertiary education anywhere in the world with flushing success. So what could possibly have happened if they fail abroad?
Malaysia 's education system has always been a laughing stock. Based purely on numeric superiority and mindless rote learning methods that even the British has long abandoned decades earlier, Malaysia continues to believe that the more A's the students attain, the better equipped they are. It doesn't matter how they get the A's so long as the aim is to get them and get as many in the process. So if the students were to labour over numerous past year exam papers in the library, memorise the answers and focus only on what the teacher 'suggests' are likely to come out for the exam, that's all right by everyone. The education system doesn't teach the students to UNDERSTAND the material. It doesn't encourage proactive teaching methods that encourage students to discover knowledge but to merely be taught.
When a student with 17 Distinctions fail in the real world, it is not a surprise. Perhaps it is to many Malaysians, but it's a system that is waiting to reward its students with spectacular failure when they leave the shores and compete overseas or when they enter the workforce. Many organisations in the private sector have continued to be horrified at the performance of such students during interviews. Communication skills are absent Standard ethics are absent. Common courtesy codes are absent. Presentation skills as well as personal grooming are absent What has the education system taught them?
If Malaysia continue to embark on the road of plain numeric superiority instead of to challenge the students to think, provoke them to create their own opinions and to communicate expressively, to eloquently define their standing in the world, there can never be an international leader in any field or industry emanating from Malaysia . It never produced one in the last 20 years. It never will for the next 100 years.
p/s: Pls don't waste our tax payer money! Malaysia is going to bankrupt.
Many of u may have seen this one b4 but anyway it's good to refresh in our ageing memory & constantly remind ourselves what BOLEHLAND can do & produce....
This is what “Boleh-land” can produce, students with straight A’s for up to 17 subjects but fail at university 2nd year exams. If she ever gets to be a medical doctor, don’t know who wants to be her patients. No wonder my elder son was sent on a wild goose chase just for a simple leg ligament tear case! 3 doctors had a look at his X-ray but all could not or dare not give a correct diagnosis of his case. Only the doctor at the private hospital could give us the assurance.
17 A's student failed 2nd-year university exam
"The roots of true achievement lie in the will to become the best that you can become..."
The Failure of Nur Who Scored 17 A's!
I was really shocked and speechless to be informed about Nur Amalina Che Bakri.
Nur Amalina had held briefly the record of the most A's scored in the Sijil Pelajaran Malaysia . Upon the announcement of results of SPM 2004 on 26 March 2005, she received 17 1As - a record for number of A's received by a student in the history of Malaysian education back then. She was sponsored by Bank Negara Malaysia to study medicine in the United Kingdom , and did her A-levels at the Cheltenham Ladies College in the UK .
Now I am informed that she had failed her second year medical study at the University of Edinburgh . What went wrong?
Could English language be the problem? We are going back to Malay medium again and that means trouble.
Another article by Dr. Hsu
I was told that one of the girls with the most number of A's, 17 A1's, in SPM and who is currently on a scholarship in UK to study medicine failed in her second year examination.
While passing and failing examination is part and parcel of a student’s life, this case is particularly alarming, as this is supposed to be our cream of the cream. There may be other reasons why she failed , but this case typifies the trend of many of our so-called ‘top scholars’ failing in overseas universities.
I have mentioned before that among my daughter ’s year doing medicine in University of Auckland , there were many JPA's scholars (more than 10). Only one graduated with the class. The rest have failed along the way and have to repeat the year which they have failed. Some have failed one year, passed on second attempt and then failed again in another year. It is not uncommon to have someone who failed a few times along the way.
These scholars are supposed to represent the cream of our students, and yet they struggled to get through the course.
We must find out the reasons why so many of these scholars fail when they are supposed to be the our top students.
Granted that in an examination, even a good student can do badly sometimes, but to have a disproportional high failure rate among the so called top students is alarming and cannot be attributed to ‘luck’ or the lack of it. Compare this with those on their fathers’ scholarship, very few of the latter group failed.
Is it because our marking system is at fault? Is there any differential markings of papers? Is our education system at fault?
I think the time has come to have a thorough re-examination of the whole education as well as the examination system.
It really reflects badly on our country when scholarship holders fail in their examinations at an alarming rate.
P.S. When a scholarship holder fails and has to repeat a year, it would cost the Country a lot of money which can actually be used to finance more students for study. Scholarship holders also live a life of relative luxury, compared to self-financed students, and they normally stay in the best hostels and many of them have cars and so on… SO the whole system of awarding scholarship should be reviewed too…
If the students scores an exemplary number of distinctions (A's in Malaysia ) in a public exam, they are considered the pinnacle of what the Country's education system is capable of producing. They are expected to go through tertiary education anywhere in the world with flushing success. So what could possibly have happened if they fail abroad?
Malaysia 's education system has always been a laughing stock. Based purely on numeric superiority and mindless rote learning methods that even the British has long abandoned decades earlier, Malaysia continues to believe that the more A's the students attain, the better equipped they are. It doesn't matter how they get the A's so long as the aim is to get them and get as many in the process. So if the students were to labour over numerous past year exam papers in the library, memorise the answers and focus only on what the teacher 'suggests' are likely to come out for the exam, that's all right by everyone. The education system doesn't teach the students to UNDERSTAND the material. It doesn't encourage proactive teaching methods that encourage students to discover knowledge but to merely be taught.
When a student with 17 Distinctions fail in the real world, it is not a surprise. Perhaps it is to many Malaysians, but it's a system that is waiting to reward its students with spectacular failure when they leave the shores and compete overseas or when they enter the workforce. Many organisations in the private sector have continued to be horrified at the performance of such students during interviews. Communication skills are absent Standard ethics are absent. Common courtesy codes are absent. Presentation skills as well as personal grooming are absent What has the education system taught them?
If Malaysia continue to embark on the road of plain numeric superiority instead of to challenge the students to think, provoke them to create their own opinions and to communicate expressively, to eloquently define their standing in the world, there can never be an international leader in any field or industry emanating from Malaysia . It never produced one in the last 20 years. It never will for the next 100 years.
p/s: Pls don't waste our tax payer money! Malaysia is going to bankrupt.
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