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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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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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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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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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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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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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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LIVING IN A FLAT V versus A HOUSE I decided to compare living in a flat and living in a house‚ because I moved from a flat to a house a couple of months ago. This fact inspired me to write about the differences between these two places. I definitely love living in a house more‚ but nothing is only white and black. Equally living in a flat and living in a house have their pros and cons. Living in a flat is quite comfortable and one doesn´t have much worries. You do not have to bother
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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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