Tears in Heaven that melted my heart, and your's soon

Today,i would like to share a song



A very touching song, accredited to both the lyric and melody as well as the harmony.

I present the choirboys. Please spare some times to listen
(please read the blog while listening to this touching music)

Now, we talk about Private Company(Firm)

Greetings, Sergeant again

But this time, far away from grasping in an public atmosphere, i wish to share a tiny bits about some life in a private firm.

KPMG-

for Accounting muggles, KPMG is one of the Big Four Accounting firm in the world, after PricewaterHouse Coopers, Ernst and Young and Delloitte.

The firm offers a variaties of services. As far as i know, we have Auditing, Taxation, Business Advisory, and Financial Advisory. In this case, i was in the Taxation department (corporate tax)

KPMG Selangor locates in Damansara....i think so, to ilustrate it in precision, its next to One Utama, or One World Hotel.

Tax 11th Floor, nice scenary from the office. !!!

the main road is the congestion-famous LDP

Here, we dont have 8 -5 working hours thingy. The reason is simple. They assign you a job, you must complete it within a time frame. Why? if you cannot do it on time, your client will be penalise by the Inland Revenue Board (IRB) or Lembaga Hasil Dalam Negeri. Guess who will be pointed finger at? ..

Of course not you, your boss will kena, but so do your hope to promote in the firm =.=

So what happen is, some came by 7, like the hardworking Joseph Ho, one of the director in KPMG who served for more than 20 years.

Some came by 8, 9, 10

Some back by 4, 5, 6, 7, 8, .........4am !!wow

Some came to work by 6 AM, work work work around the clock till 4 AM, then go home, have a bath, then back to work again at 6 AM . Madness!!!!! how could they ever survive?

But i was told, these bunch of people are prospectus PARTNER ^^. do podek them ! praise them!

Anyway, Mr Jospeh doesnt want to become a Director because the decision making part always makes him stress ^^.

The working environment here is very nice. As an intern, i got my own desk, own laptops, own locker etc.

OK, the seniors's table were loaded with papers but not mine ^^ i have some space to put on some feng shui thingy to generate good luck . Sayang dint take picture on that.

So , now we talk about the heirachy of the firm.

First, you have Partners, at the top of the heirachy. note that within the partner's stage, they have their own heirachy as well (CEO, head of department, senior partner, junior partner)



MEET LEANNE!! Mdm Leanne Koh is my direct superior, the senior partner for corporate tax , my group ^^. Each group have 2 partner and 4 group at all for my devision

I always spent good time in her office. Until her secretary asked me

"you're just an intern, why Leanne always asked you to get into her office?"

What a privilage.She was a Lawyer in LeeHishamuddin Alen and Gladhill. Double Degree in Accounting and LAw from Monash University. She likes to assign me some legal related job instead of dile tax calculation (though i spent some time on it^^)

Then meet Mr Neoh Beng Guan !!! the junior partner from my group.

What a pleasant to meet him. why?

I am from Sungai Petani Kedah.

Guess what? he's from there too!!

went on further, i am from SMK Ibrahim

Guess what?he's from there too !!

He is my super super senior!!. thats why i spent some good time in his office, talking about teachers, old school etc. I never thought that mr Lai Min Soon had taught him before ^^

NEXT >>>>>
Mr Chris !! A very friendly person, The 3rd man after Mr Seow and Mr Chew in KPMG Tax Department ^^

He was a graduate, a LAW graduate from Queen Mary University (UOL) and a MAster in Taxation law of the same Uni.

What an inspiration. I think i decided to follow his footstep as a guideline for my future studies.

BTW, i met him some monthes ago, and he was promoted as the head of Business Advisory department, Congratulation mr Christ!



Now, we talk about the working nature for tax calculation WARNING !!

(might be boring, please skip this if you are not interest how corporate tax was counted -colour in yellow)

If you always have the opinion that tax deduction is how much MONEY we can DEDUCT from TAX PAID, is WRONG!!

The Inland Revenue Board wont be so kind to deduct the tax and pay back to you

The basic concept is

Gross profit Earned - ( COST ) = Net profit

then

Net profit times 25% = Tax payable to IRB

so where do we step in?

let me ask a question

>You are a boss for a pencil company

>Your company sold 100, 000 pencil this month hence you earned RM 100 000

>You use Rm 25 000 to buy a new house for your mom

>your children take 100 pencil cost Rm 100 (ambilan),

>you donate to your Hailam association Rm 20, 000 for ,

>So the gross profit is

>Rm 100 000 -cost (Rm 25 000 + 100 + 20 000) =

>Rm 54 900(net profit)

So you pandai pandai use Rm 54900 x 25% =Rm 13 725and pay to IRB

Tell you what, the IRB will smile, and come to your office, either tell you that they are thirsty or something or ISSUE YOU A SAMAN!

the moral value is, dont pandai pandai, leave the job to professionals

Buy your house is a NON Deductable cost

Ambilan is NON Deductable cost

Donation without approval is NON deductable cost

So the right amount you should pay is Rm 100 000 x 25% = RM 25 000!!

sounds complex. but in reality more complex

If you buystationary, you can incure it as a cost up to Rm 10, 000. And amount beyound that is taxable

what does it mean

means if you earn Rm 100 000 , and you buy Rm 17 000 stationary for company use

You should pay tax like this

Rm 100 000 - (Rm 10 000 (incurred cost up to Rm10 000 for stationary)

=Rm 90 000 x 25 % = RM22 500 tax should be pay, Sorry for the remaining Rm7000 (17000 - 10 000) , cannot deduct for tax

If you pandai pandai do your own tax, deduct all 17 000 (Rm 100 000- 17000 )

=83 000 x 25% = RM20 750, IRB will cari pasal with you

this is just stationary. computer got computer de rules, car got car de rules, so many many many many many!!!!!!!!!!!!!!

HEADACHE@!!!#@#%$^$^%# argh

Nevermind

Let the tax officer worry about your tax, do trust them. They do a lot of works for you ^^.

Now let go to the associate life.

Below Partner, we have Director

Joseph, as i mentioned, is a director,

So we have 2 more director here

Ms Teh and Ms.....ahem..sorry..i call her mdm until forgot her name..(ops)

Ms Teh told me something that touched me

" Zee How, if you dont want to become a lawyer, the KPMG tax department always welcomes you!" yipee ^^

And Mdm......(sorry..) she is nice nice to me. Why? coz i always update her current issue. Razak Baginda's trial, Balasingam, what happen in Malaysia political Arena ^^.

After Director,

We got MANYZER....erm...Manager. My manager is Mr Robin Nakamura Noronha. dunno he is a chinese, japanese portugese or something ^^HE likes to assign me some legal job as well .too bad, he was transfered before i leave.

Besides. i am very close to this auntie. Ops, i forgot her name.She always consult me how to teach her son to be as brilliant as i ( i am not! ok?) . haha . She insisted to treat me a lunch before i leave and i think we have a great time eating along the riverside .haha

BTW, she's a secretary ^^

NEXT

Who is this lengzai?

He is mr

He is from the Human Resource Department.

A Dutch guy ^^ nice talking with him. Hope that he still remembers me

FAREWELL sob sob sob

I am a law student, thats why i dont have to spend 6 monthes like other accounting student. that makes me the first person to leave the team ^^. I have 2 farewells party, one from my fellow interns collegue and another from my lovely group

i have a good time in KFC with my fellow interns collegue,Miss them

And my group, treated me in a vegetarian shop in One Utama ^^ they are so cute. and two of them are going to become Mama ^^ congratulation

Great time in KPMG

Good pay as well.

ALL THE BEST TO ALL OF YOU!

A must READ!!

First of all, I want you to imagine this scenario.

You are Lim Ah Kaio.You live in a peacefull and harmony village which located in …Pahang.Due to the village’s unstrategic location, you were not well contact to the outside world, no telecomunication,no TV electric and water supply from the Goverment. there’s lots of family with diverse etnics living there.

You are the 3rd in the family, have a dad , mom, and fou brother and sister. You live harmonilly with your neighbours. Everyday you play with them, earn living with them together. Thus, there’s a mutual brotherhood relationship between you and them. You love them and they love you.

Now you have a girlfriend- Samantha. But in this village, you dont practice marriage.As soon as you confirmed you wanted to stay with each other, you were man and wife. Now, you take care of the whole family.

one years later, Your wife Samantha gaved birth to a twin. you named them John Lim and Simon Lim. yup, two boys. while you go out, your wife Samantha will take care of them. You live harmony and peacefully, no economics problem because you were good in earning living, no politics problem .you thank god for giving you such a good life.

But suddenly as you watched"war of the world" a type of Alien suddenly attacked your village.they are extraordinary huge, have long hand, holding moden weapon which you haven seen before.they caught your wife, and put your son and other neighbours into their spaceship.

You managed to escape , but you were so worried for your family, and your neighbour as well. You try to seek help. So you ran out from your village, try to ask help from any person who pass by.

At last , you manage to reach Kuantan 3 days later. But what shocked you is, Kuantan is already fully occupied by the aliens! aliens are every where, you can see some of them even carry the prizoner by spaceship to somewhere, which they purposely build to genocide the public.The prizoner screaming for help, crying, begging from mercy, but the Alien doesnt know your languegue, they speaks in a higher civilsed formed. You follewd the spaceship without detect by the alien, then the ship stop in front of a huge building, yup, made by them.

They transfer the prizoner, -old, young man women, into that building, then the door shut up. 5 minutes later, you heard scream, beeging for mercy and cry from the house, Out of fear, you quickly run away

You asked yourself, why this happen to me?and you about to cry.NO police, military fighthing for you, no goverment or Prime minister now.You are totally on your own.

Suddenly ,out of sight, you were spotted by an alien. It fly towards you. you run , run and run, but they are faster, you intent to hide inside the jungle but, they managed to catch you because they are faster and larger than you.

you were sent to the same spaceship which they use to transfer the prizoner.But they are not sending you to the concentration camp, you were sent to another super spaceship. They sent you inside a room.

Oh my god, they room was fully equipped with torturing stuff, such as boilling water ,electronic torturing equipment, and a lot of equipment , which you dint know their usage well, but seemed quite harmfull. But suprisely, you saw your wife Samantha there also.

Now both you and your wife are in the same prizon. You hold your wife’s hand tight say you gonna protect her at all cost. Just as soon as you said, one of the alien tooked your wife out, due to the size of the alien and their speed, you couldnt manage to hold you wife’s hand , she was taken away brutally infront of you. They stripped off your wife’s clothes until she’s completely naked thenhang your wife upside down above the boiling water, she screamed and beg for mercy, but the alien does not even bother.

Then the alien put your wife slowly into the boiling water , and she screamed hardly, painfully…in a matters of minutes, you lost your precious wife.

Now its your turn, the alien open the prizon again and caught you. They did not hang you upside down like your wife, but put you on a huge piece of iron, strip you naked also, then tied up your leg and hand. You screamed , beg for help but it was useless.

Now, they put you into a dark dungeon. and shut off the door. you are alone. Suddenly, you saw a light, from the left of your body, the above, then everywhere. but soon, you felt very hot,very hot! yes the alien is gonna to burn you alive! you were getting hotter, and your skin is burning, you scream out of pain, but no one came to resque. AHHHH AHHHHHHHHH,very pain, as the dungeon getting hotter and hotter.

Then, you were in a trmandoes pain, you getting more pain. now..out of breath, you ended your life in the Dungeon………………………………..AS A CHICKEN


Ladies and Gentlement, the cast
Lim AH Kiao (Cock)
Samantha(Ham)
John Lim & Simon Lim (Chick)
The Alien (Human Being),
The concentration camp to genecide(kill) the public-Backyard of KFC.
The Torture Chamber -Kitchen

I am Roy now, as a delegate for non-human class ie animal, I am speaking behalf of all awaiting-slaughther-living-being . There’s more than a million chicken was slaughtger A DAY, just to entertain human’s luxuries in food. Chicken knows pain, and we doesnt want pain. If we put a heavy sentence to a human who commited murder, why dont apply for those who commited slauther for a poor innocent living creature like Poor little chichken?

Buddist, we was learn to be mercy. just like buddha, we dont kiiled even an ant .animals have thier lives too, as karma, you may be reborn as one of those. Do you want to be eaten like Lim Ah Kiao?

Christian, Genesis, when god created this world ,He created animals and asked Adam to look after them, Adam have the right to eat FRUITS OF THE TREE"S only. But later on, human became sinfull, only we ignore the order.

If we eat meat anymore, symbolised that we are recognising the sin which we commited Muslim-same llike christian Hindus. Just think that why did a High Priest in hindus -the Brahmin are compulsary vegertarian?

Hense I hereby urge all of you, please mercy to ever animal, chicken, fish, duck, crab, sotong, cow, goat,Dont eat them,! thats an act of babarianism, and canibalism. Think that someday, if another spieces in the world become more intelligent than human (or Alien), Does that symbolised that they have the right to eat human also?

IF THEY CLAIM THAT THEIR ACT OF EATING HUMAN IS LEGITAMISE BY THIER GOD, CAN THEY EAT YOU?

Do you want to be eaten by them? Do you want to see your dad, your mom, your wife, your precious girlfriend killed one by one in a painfull way by them just to satisfy their luxuries? If dont, lets pray to god(Whatever religeion) to strengthen our mercyness, mercy to all living being, mercy to chicken.!!!and become a vegetarian now. God bless

(this is an olg blog of mine from Friendster ^^)

My Experience in The Attorney General's Chamber

Sergeant here.

I wish to share my experience working in the AG chamber in Shah Alam during my holidays




For legal muggles, Attorney General Chamber is the largest law firm in Malaysia, owned by the government. The Function of AGC is to prosecute/charge the criminals, advise the government and defend the government if they are being sued.



Before that, let me ask you a question. Do you need to hire the best lawyer in town to charge that idiot that killed your father? the answer is----

No

Why? if you are rich, fine, what if you cant afford a lawyer? does that mean that the idoit can run free? Thus in this case, the Attorney General Chamber's will send his Deputy Public Prosecutor to charge him on your father's behalf. Of Course, free of charge, or to be precise, tax payer's burden ^^



So, along with two other classmates, i had my great time in the Shah Alam AGC for about 1 to 2 monthes,







When asked about which department that i am interested at, without a doubt, i yelled the Prosecution Department to Dato Zaumah- the state legal advisor for Selangor

She smiled and asked why? why not the land department which is closer to commercial world ?

Then i replied those heroic statement that a legal student always imagine. To uphold justice, fight the crime, blah blah . NONSENCE. i choose Prosecution Unit because i had completed my first year criminal law ^^ Land law is way too much for a first year grad like me. haha , sorry Dato.

Then, i was assigned to a master. Master Tuan Iskandar. He looks like my teacher back there in Kedah, En Nazri. the way they speaks. OMG , were they brothers? ahah
Of course, Prosecutors are busy. They claims that they are even more busy than commercial lawyer. Initially, i sensed over-exaggerate,

However, when i was brief by Tuan Roslan, the Head of Prosecution Unit in Selangor about a fact, i have to trust him without a doubt.

The fact is - there are 3000 investigation paper submitted by the Royal Malaysian Police each month, pending to be prosecute by the DPPs in Selangor.

Guess how many DPP are handling it?

Answer- 14 DPP and 18 AssistantDPP (only in MAgistrate Court)

there are 32 man dealing with 3000 cases pouring in each month. Can you imagine how busy will it be?Pathetic man, thats why Tuan Iskandar always tell me, DONT CHOOSE THE WRONG PROFESSION!

As part of my practical, i do visit to the court everyday, to watch the proceeding . Of course, to watch the one man show of my numeral masters.

The first picture, My classmate Shermaine and me.

The second Picture, Another master of mine, Tuan Salim. Congratualtion to him, he was promoted as the Head of Prosecution Unit for the State of Sabah and this will be his last week. He is kind enough to offer me his handphone number and asked me to dorp him a visit when i ever spend some times in Sabah. ^^ God Speed , Tuan Salim.







Behind us? the High Court of Shah Alam!

The very court that acquits Abdul Razak Baginda and Raja Petra Kamaruddin



Blessed with fortune, Tuan Alfred Egin ( my favourite DPP) is a close aquintance with YA Dato Zaki (the judge for Altantuya's case).Thus , he bring me to his excellancy's chamber.



I sat on the sofa next to him, and he was so eager to share his view on the Altantuya case

, however, i was bound by a promise to keep his word confidential ^^ anyhow, he told me that being a judge is a stressfull job and asked me to think twice before taken up this proffesion ^^ ok, i think twice, and i still want to become a judge ^^ ahah



Back to the court room. This is court room 3 , the very court that acquits ARBaginda.

It's here i present everyday to watch my master's show. its here i witness Tuan Iskandar cross examine a police (OMG, he is trembling while my master speaks), and Tuan Alfred Egin sent a drug smuggler into jail for 8 years with 6 rotans .












It is in this court room, i feel bad regarding the delay of justice. There's a legal idioms states that justice delayed is justice denied. most of my master's cases were between 2000 and 2002. Can you imagine that you are caught by a police today, and 8 years later, your trial is still on? imagine that you are innocent and caught by police at 18 years old, when comes to the time you are acquited , you're 26 years old already...


Nevermind, leave the sad thing to Dato Nazri.




Back to the office, we spent most of our time in the library, doing research, online, etc.



Beside me is Kwai Ling, another classmate who do the interns with me. in front of us, two strong guard and the librarian kakak ^^


the library, full with law books. i hated it ,because most of the books were outdated



i prefer to use the computer in the library ^^ have all the access to law journal lexis nexis and stuff.





I have to conclude that i obtained lots of practical experience througout the program. Of course, there are ups and downs along the training, nevertheless i enjoyed it.



Besides, i wish to share a little story with you all





In AG chamber' office shah alam, police have to submit their investigation paper almost in a daily basis. There is a place where the police will sit along a corridor, pending thier name to be called to meet the DPP.


I walked pass the corridor fully suited. Guess what


Eventually, a cadet ASP (two pips on shoulder) stand up and bow to me and said " selamat pagi Tuan" . I was shocked, his subordinate corporal, who works with motorbikes dare to stop my car and threat to issue summon , while him,the boss, bowed to me and greet me. what kind of feeling is that.
..................................................................................

On the last day, when i was about to leave,i asked the police (most ranked sergeant and above) to take a group picture with me. They were sitting that time.


Then, an inspector asked me what position they need to be in


I say, all of us stand in a row, then ask another friend to take the picture


Guess what he said to me


"Tuan , Tuan sila duduk, Kami berdiri Tuan"


Can you beleive that he is an inspector and i am just a student?







Cheers ! happy working in the AG chamber!

Greetings. i am happy to present my first formal blog here.Nice to meet you (applause from here and there).

First of all, i would like to introduce- My cyber Name (Sergeant_roy).Many of my cyber friends call me either Sergeant Roy, Sergeant or Roy.


Sergeant Roy is a cyber name i used since 5 years ago when i opened my first email account- sergeant_roy@hotmail.com, and its my official email until now, and its the email for my facebook as well as friendster.

Why Sergeant? Guess that 2 simple pic will define everything ^^


















(Cert Above). Ahem - Squard leader Training -basicly, its a one week camping program where we were trained how to deliver command for marching by Royal Malaysian Police ^^ and a simple exam at the end of the camp enable us to be promoted as a Sergeant




(Cert Below)- Sarjan Tai Zee How. Thats explained everything isnt it?

what about
>Roy?
My granpa is a Catholic. I was told that his father is a Welsh and mom is an indian. ^^ wierd. Why dont i looks like a mix? coz he is not my biological grandpa

Guess what, he named me Roy on 28th Feb 1988. Thus consitutes- Sergeant Roy!

Nice to meet you, Salute!