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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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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Introduction Flat Cargo Berhad(FCB)‚ an air cargo company that was listed in Bursa Malaysia on the 15th of September 2001 was one of the largest airfreight companies in Malaysia. The company servicing several government linked companies including Freight Malaysia Berhad and other private company like Citylink‚Nationwide Express and Nippon Express. It was registered as an investment holding company with several subsidiaries with principal activities ranging from air freight services and ground handling
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Johann Sebastian Bach There have been many amazing composers of music. All composers come from different backgrounds. There are also many different composers from different eras of music and there has been a couple of different eras of music. There was Medieval‚ Renaissance‚ Baroque‚ Classical‚ Romantic‚ 20th century and other different eras. I will mainly be focusing on the Baroque era with which Johann Sebastian Bach was born in and composed during. Johann Sebastian Bach was born in Germany in
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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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distinction was frequently made between flat and round characters. Relying on E.M Forster’s book _Aspects of the Novel_‚ this present essay is meant not only to delve into the features of the two aforementioned types of characters‚ but also to investigate the extent to which this classification is always applicable and valid. Therefore‚ it will be divided into three major parts: The first part is going to cast light on the traits of a round character. A study of a flat character and its features will be
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Earth is round. In recent times‚ the rumor of a flat Earth has come up. These rumors are supposedly supported by science and the Bible. They think that there is no question that the Earth is flat. In fact‚ there is even a Flat Earth Convention every year to talk about the flat Earth. Although many people think the world is flat‚ science shows that the Earth is round. Some people may have thought that people in the Middle Ages thought the world was flat. Unfortunately‚ every educated person in the Middle
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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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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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“The World is Flat” is a very catchy yet baffling title. Initially‚ no clue is given about the book being related to technology‚ yet the author is able to describe how technology is revolutionizing the world. Thomas L. Friedman starts his book by describing how he came up with the phrase “The World is Flat”. He begins his book by comparing his journey to the one of Columbus’ trip to India and how Columbus and had concluded that the world was flat. On his visit to Bangalore he visits Infosys Technologies
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