1.0 Introduction Flat Cargo Berhad (FCB) is an air freight services and ground handling company. Its company’s operations cover Asian Pacific region including China‚ Japan‚ Thailand‚ Singapore and many more. Their main customers are United Parcel Services (UPS)‚ City Link and Nationwide Express. The main shareholder for FCB is Bangor Sdn Bhd which is part of Miri Group represented by 26.5% of the company interest. Kencana & Associates is the auditor company that audit FCB’s account. The leader of
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Thomas Friedman’s idea that the world is flattening is based on recent observations that the global economic “playing field” is becoming increasingly easier to enter and to compete in. Friedman notes ten events that have played a significant role in this phenomenon. Friedman noted some very interesting events that helped lead to the flattening of the world‚ such as outsourcing‚ offshoring‚ supply chaining and “insourcing”. The two events of Friedman’s ten that I found to be most interesting
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When former Coca-Cola Co. (KO ) executive E. Neville Isdell agreed last May to come out of retirement and become chief executive of the beleaguered soda giant‚ he brimmed with confidence. No Coke newcomer‚ Isdell had spent 35 years inside the vast Coke system as the Atlanta company built itself into the world’s most recognized global brand‚ retiring in 2001 after a three-year stint as head of a large European Coke bottler. "The system isn’t broken‚" Isdell told a BusinessWeek reporter at the time
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C A S E 2 Asian Journal of Case Research 4(S): 15 – 25 (2011) Flat Cargo Berhad: An Auditor’s Conundrum ZAKIAH MUHAMMADDUN MOHAMEDa* AND TAKIAH MOHD ISKANDARb ABSTRACT Flat Cargo Berhad (FCB) was one of the largest air freight companies in Malaysia‚ servicing several government linked companies including Freight Malaysia Berhad‚ and had Kencana & Associates served as its auditors. In 2006‚ during a routine financial audit‚ the auditors identified several suspicious findings that
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evaluate the ‘World is Flat’ thesis put forward by Thomas Friedman. Thomas Friedman in his recent book ‘The world is flat’ discusses a short history of globalisation in the twenty-first century. His discovering journey took him around the world to investigate the new concept in transnational business. He views himself as Columbus-like‚ but in a new modern word‚ in which he is searching for the sources of today’s wealth. Only to come to a rhetorical conclusion that the world is “flat” not round! His
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Total Opposites In the short story "The Outcasts of Poker Flat" by Bret Harte‚ the author uses characters in the story that have very similar characteristics‚ except for one‚ "Uncle Billy." John Oakhurst is a big time gambler in Poker Flat. He took large sums of money from many people in town. The residents of Poker Flat were very upset with him always winning bets and all of their money. Out of all the people that are banned from Poker Flat‚ Oakhurst possesses the best qualities out of the group.
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Residential Roof Extension: Flat or Pitched Roof? When many homeowners are faced with an expanding family‚ their first thought it that they must sell their current home and look to move into a larger house. However‚ most roofers will tell you that one of the easiest and most cost-effective ways of accommodating a larger family is to simply expand the size of your current home. While this project is fairly labor intensive‚ it allows your family to remain in the same property and prevents your children
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further the characters change. Bret Harte is successful in using a physical journey to alter the characters personality in The Outcasts of Poker Flat. Oakhurst‚ Uncle Billy‚ Mother Shipton‚ and the Dutchess all had one thing in common‚ they were banished from Poker Flat due to their actions. In Bret Harte’s short story The Outcasts of Poker Flat the party of misfits prove that even if people have corrupt actions‚ the can still be a good person. The characters all reveal their true personalities
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Plot Summary By Michael J. Cummings...© 2006 . .......When John Oakhurst steps into the main street of Poker Flat on the morning of Nov. 23‚ 1850‚ conversations stop and eyes stare. He’s a villain‚ after all‚ one of several who had earned that designation. .......After losing several thousand dollars‚ two horses‚ and a worthy citizen‚ the townspeople had established a secret committee which saw to the hanging of two persons and the banishment of others‚ including women. A few of the committee
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Ahris Fuadatis Sholihah Life Is Never Flat You must know a sentence of “Life is never flat” because it is familiar around us. Besides‚ you can realize that many things making your life up and down by knowing this sentence. It means that your life must be any problem although a thing making your life being wave. However‚ if there is nothing making your life being wave or colorful‚ your life is flat and there is no impression. Additionally‚ it is not only flat but also no color in your life. You can
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