2011~2012

我其实也不懂我应该写些什么，只是自己认为总该写些什么在2011年的最后一天。

2011年的一开始，是非常让人期待的，应该说让我自己期待，谁也不会知道在这一年会发生，所以当我转身回头看的时候，我看到了期待，我看到了眼泪，我看到了狂喜，我看到了欢乐，我也看到了绝望，看到了失望，看到了落寞，看到了这一年内我懵懵懂懂的走过来的路。

2011年，我拿到了我的车，在古晋终于有了代步工具，终于不用再每天都淋雨吹风的去上课！

2011年，我终于见识“感情”这两个字，也了解这两个字不好玩，所以短期长期，最好不要来找我。

2011年，我终于pass完所有CAT的考试，虽然比人家慢了半年，但最终还是完成了，现在就开始了ACCA，虽然F4和F6的学习真的很不理想，很大可能下个学期还要重考，但是会更努力了！

2011年，我终于拿到了我人生的第一份工作！感谢神，在这一部分，我比好多人都幸运了很多，我早上打电话，下午应征，一个钟内签了工作合约，一开始是做Bookkeeper，现在被调department了，转去audit，所以现在是audit assisstant。

2011年，我受洗了，在一个美好的星期天的早晨，我受洗了，没有后悔的，很多要学习吧！以前对基督徒的定义和圣人和圣者的定义给搞混了，现在了解了，所以还不错！大家一起学习成长吧！

2011年，我认识好多人，好多朋友，说出一个数目是一种侮辱，就很感恩！至少知道自己一路上还是有和人群在做互动，虽然自己很爱说isolated，isolated的，可是那张嘴巴还是很吵的。。。

2011年，我想我在这一年emo的时间是比2010年的少了很多，但是还是有，我想大都是因为期望太多，太高，还有就是当自己终于得到自己所要求，却发现跟自己想象的完全的不一样，开始挑剔，可天晓得，那就是自己之前想要死死都要的东西，可是。。。可是。。。我看就不必可是了。下次一定要改进了！

2011年，我想我变得很两极化，很爱家，很想家，但是宁愿只是想，回到家，就很想出来，出来外面，又很想回家，我想就是这样了。有时看着月亮，也会流泪，就不知道自己想要什么，换句话说，就是没有信心自己能要什么。信心，这个东西，在今年真的让我跌倒，又多起来了很多次，还有就是那可笑的高傲的自尊！给自己珍贵可是不值钱！

2011年，我很感恩，我还活着，我是真的活着的去感受这一切，真真切切的去感受，这我看是最珍贵的！毕竟这条路是怎样都要过的，过得第一次总是会有点难受，过多几次就比较有经验，有抵抗力，就会好很多了！

2011年，我也了解了这世界其实有很多人都拥有跟我们一样的问题，我们都年轻，在年轻的时候，我们碰到一点问题，就觉得是世界末日，可是其实并不然，不是这样的，人生好玩的就是你不懂明天会怎样，我们或许不懂该怎么去改变必然的悲剧，可是我们却有能力去改变看待悲剧的眼光，我或许还没有那个能力！但是我发现在我经历过这一些之后，我到底还是有些底了，有时还能开导别人了！

2011年有好多事了，让我最神伤的还是“感情”那两个字，上面写的都太轻描淡写了，不过我也不会详加解释，那是我个人的回忆，如果能忘记，我会蛮开心的但也会很遗憾！好玩的是，时过境迁之后，他们反而是让我有时嘴角上扬的原因！有经历总好过没有不是吗？套一句小说里的话，<失败对我们而言只是为成功所做的彩排而已>！

为2012年祈祷吧！

美好的星期五-23/12/2011

这是我今天下午的午餐！到机场去工作的缺点就是中午要特地驾车出来去找吃的，因为如果在机场里吃的话，价钱真的让我吃不消，而且我也喂不饱我的肚子！

所以今天下午，我决定到很出名的919 cafe去撞运气，哪里知道我真的这么幸运，刚好有一个人要走，我就立刻坐下去了。。 哈哈哈哈。。。所以，看看吧！

这就是919茶室的砂煲咖喱鸡，好吃到，我不会形容，感觉上我很像在做食物广告似的。

那个咖喱鸡的汤汁很好配饭，浓浓稠稠的，搭配上新鲜的羊角豆，长豆，很香很辣，非常下饭！

这个“什锦蛋豆腐”是他们中午快餐中的其中一道菜肴！很不错吃！那个蛋豆腐外面脆脆的，里面柔软的，然后旁边搭配的玉米粒、大葱条、红葱粒，很美味！

重点是它死不便宜！

这盘饭就很简单，我称它为紫米饭，有些人告诉我它是黑米饭，随便啦！它既没有那种便宜米的怪味，也没有那种香米死不香的味道，就很简单，又不平凡的滋味！

这杯家伙不简单，它叫“Mangolong水”。 我的妈妈咪啊！我也不懂它的真名是神马？！总而言之，这杯水不简单，它是果汁，酸酸涩涩的，在杯底放了一粒酸梅，和几片陈皮！非常值得一试！

昨天晚上，我去看了Ghost Protocol-Mission Impossible！10.30pm的那场！

这部戏真的是太好看了，刺激到爆，可惜的是Tom Cruise的发型，还有他真的老了，那副身体不再像以前那么hot了。。。需要包装了。。。

但是在这张照片里面，他的脸很明显还是很吸引人的，这全都要归功于Botox的超级功效！有棱有角的lagi！

这边也是很刺激的乔段，我想我就不要一直做spoiler啦！自己去看啦！很值得的！

戏评

最近是真的很努力的去MBO报到！

因此，就对我看了的几部戏做一些评语！

这部戏叫《开心魔法》！简单来说，就是这世界无奇不有，存在了很多有超能力的奇人异士!

这部戏我会看得原因很烂，就是没有别的戏看，才选择这部的，要不然，一看就知道没什么重要意义的戏！事实也说明了，这部戏就是看的第一次还可以，满刺激的，可是没什么教育意义，而且演员的演技也很浮夸，不过也很好了！

看得出来，后期制作的团队很辛苦，因为整部戏的卖点在于那些魔法的设计，颜色的取舍，画面的真实感！所以还是要给它一个赞！

这部戏叫《大英雄小男人》，一部超级烂片！

从头到尾，我都在喊闷！闷到我不懂怎么形容，都在使用一些吉隆坡的烂gag，当然还是有笑点的！但是整体故事性质太差了，并且编排到很怪，就是一幅太多钱，乱乱丢，乱乱拍出来的结果！有李国煌主演的戏本来应该不会太差，他也演得还不错，不过我还是喜欢他演坏人的角色，比较适合他的个性。

总而言之，不适合看的一部戏，浪费钱！

这部戏叫《那些年，我们一起追的女孩》！非常非常好看，很感动，很不懂得怎么形容，九把刀就是九把刀，刀刀都不是刷子！

刀刀都砍到了我的心里，看到演员演出的年少轻狂，把一切都倒带回从前，那段无知但是很容易满足，无聊但却很有趣，一点点的东西就能满足开心一整个下午的感觉，那段曾经。那段时光，似乎很无忧，应该说，还不懂什么是忧吧，每天都傻傻的过。

女主角陈妍希演得很好，把女孩早熟的气质都演得淋漓尽致！尤其是戏末的时候，那个婚纱造型，我都想把她娶回家了！

而男主角柯震东演得也不错，就一幅中学生该有的一副死模样，哈哈哈哈。。。

整体来说，这部戏真的是他妈的太好看了！而且一定要情侣去看！你们会更珍惜对方。

这部戏叫《New year's eve》！这部戏简直是惊喜！不要说，里面的演员包括Sarah Jessica, Katherine, Zac Efron, Lea Michelle, bla bla bla。。。

我是看午夜场的！作为我生日的结束电影， 它真的很称职！

很多事情真的不要等，长痛不如短痛，要做的事情，能够现在做，就现在把它做掉！

里面的情节我很喜欢，不懂怎么一回事，为什么今年他们没有找Julia Robertz来演，她也是我心目中的女神！很期待她的新作品！

这部戏叫《Ghost Protocol-Mission Impossible》！这部啊，我这个星期四才去看哦。。。

听人家说，跟以前来比，输了很多，我看这也是无可奈何叻！Tom Cruise都已经几岁的人了，上次还有Maggie Q来演，这次啊，换了新的一位。。。还没看，还不懂故事的情节！很期待呢！！

好美的回朦一笑！！

性感破表啊！

在这里顺便做一些《Nikita》的宣传！这部戏真的是他妈的好看，刺激，最重要的是主演的演员是大名鼎鼎的Maggie Q，她天生的冷冽气质，谨慎恭谨的，瞬间万种风情，瞬间杀气爆表的！非常值得去看！

话说，最近真的也很爱喝Starbucks的Vanilla Ice Blended! 真的是一级棒的！又顺口又香！上次就在我去看午夜场的New year's eve的时候，买了一杯，陪我进去看戏，实在是爽到！！

最近这么的看戏也让我心情放松了很多！钱包也松了很多！哈哈哈哈。。。努力看戏吧！！

负责

做人要对自己负责，对我自己负责啊？

我老是喊闷，可是有事给我做，我还是要嫌。。。这就是贱！

每天都在伤脑筋要做什么。。。　哈哈哈哈。。可是我又忘了。。

我还有一大堆的书要念，我的天龙八部，我的percy jackson, 我的harry potter.

还有我的戏要追。。。vampires diaries, glee, nikita, lie to me, etc...

看看，我也好像满有东西做的！

对了，我要去海边！自己一个人去，去看海！

可笑的是我到现在还是不懂要怎么去damai beach，真的好远哦！

好想回美里叻，想看老妈，有时我又想，我觉得我只是很喜欢思念的那种感觉，真的回到美里，回家的时候，感觉就还好，最惨不过于要离家的前一天，每次都是很伤痛的那种，除了2009年12月31日的那个晚上，第一次离家简直是开心爆了。。。谁知道。

看看古晋，我有时也真的不懂要去哪里，等下要去the spring的mbo买电影票，New year's eve.

其实就去看一部自己喜欢的戏，然后走走，自己一个人走是好像可怜了一点，可是想到如果找朋友出，我生病，还要装开心，也是很累叻。。。最好还是一个人啦。。。

等下去了the spring， 还要去哪里叻？还没有任何想法。。。哈哈哈哈。。。 晚餐要吃什么叻。。。也还在想，想了想其实我还蛮有事做的！对了！去好the spring，我需要去green height mall的super save 买礼物盒！

对了，我也要试试看写圣诞卡，送回老家。。。哈哈哈哈。。。好像很好玩！

还有不懂为何现在我的心情好像很开心！哈哈哈。。。有事做的感觉的确很好！

对自己负责给我的定义就是让自己过得没那么累，开心一点！

就像这几朵黄花一样，虽然很普通，但是死不漂亮！

如果一帆风顺，是不是也是一种惩罚叻？

给我的答案，是应该吧。

所谓的一帆风顺，都是要在一番暴风雨过后才会有那所谓的意义，被感恩，祈祷被应许的快乐，要不然，就是像白开水，没有的时候，很无助，有的时候，也没什么很值得开心的。

书里教我要充实我自己，书里教导我，有什么问题，先问过自己。

那么我很闷算是问题吗? 我也不懂要怎么回答。

回到家里，吃过晚餐，就开始发呆，根本不懂有什么需要去做，地板刚抹了，衣服洗了，全部都很整齐了，然后叻。。。就拿出一本小说，开了歌曲目录，趴在地板念，念啊念，好累好累。。。那种不懂该干些什么的感觉简直是要命！然后我就这样傻傻的睡着了。。。　

今晚又要干嘛叻？我自己也不知道。。。又是重复那种生活咯。

真的是要命。。。的闷！！！　

可是还是很感恩，我还是活着。。。better they die than I! quote from Katherine.

After exam

考完了！现在轻松到半条命，哈哈哈。。。　

自己在自己的房间里面清理了一番，抹上抹下，抹到那里，那里就干净的感觉真好！

今天考得真的是他妈的难！难到爆炸！

不过就像老妈讲的，慢慢来！大不了下个semester就再考过而已！哈哈哈。。。

好刺激啊！这样的想法让我很没有压力！

惨，没什么想说，想写的！我这么年轻已经面对无言无语的困境了？？！！

对了，我受洗了！正式的成为大家口中的基督徒！

感谢上帝！希望他在我的灵命成长中引导我咯，让我能更加成长！

Duties of the auditors

The main duties of an auditor as to report an account are stated in S. 174 and S. 175.

By S. 174 (1), the auditor has the duty to report to the members on the accounts which are required to be laid before the company in the annual report meeting and on the company's accounting and others records.

-In the case of a holding company, the auditor is also required to report on the consolidated accounts.

-In the case of a borrowing corporation, the auditor is required to send a copy of the report to the trustee for the debenture holders.

The auditor is required to state on this report whether, on his opinion, the accounts and the consolidated accounts if any, have been properly drawn up:

-so as to give a true and fair view of the matters required to be dealt with in the accounts and consolidated accounts if any,

-in accordance with the provisions of the act so as to give a true and fair view of the company's affair.

-in accordance with the applicable accounting standards.

By S. 174 (3), it is also the duty of an auditor to form an opinion as to each of the following matters:

-whether he has obtained all the information and explanations that he required.

-whether proper accounting and other records have been kept by the company as required by the company.

-whether the returns received from branch offices of the company are adequate.

-whether the procedures and methods used by a holding company and a subsidiary in arriving at the amount taken into any consolidated accounts were appropriate to the circumstance of the consolidation.

If there was any failure or shortcoming in respect of any of these matters, the auditor must state particulars of it in his report.

-In relation to other breaches of the provision of the Companies Act, the auditor has the duty to report to the Registrar if he is satisfied that the matter will not be adequately dealt with the comment in his report or by bringing it to the notice of the directors.

Contract of service and contract for service

It is indeed important to make a distinction between a contract of service with a contract for service.

A contract of service is basically refers to a contract between an employer and an employee under which the employee agrees to work for the employer. The Employment Act 1955 defined a contract of service as "any agreement whether oral or in writing and whether express or implied, whereby one person agrees to employ another as employee and that other agrees to serve his employer as employee and includes an apprenticeship contract."

By the definition stated above, it can be seen that only a contract of service can give rise to an employer/employee relationship, which is regulated by the Employment Act 1955 and Industrial Relation Act 1967. Such employer/employee relationship must exist before an employer can be made vicariously liable for the negligent act of his employee in the course of his employment.

A contract for service, on the other hand, is essentially different from that of the contract of service. It does not create an employer/employee relationship and does not therefore come within the purview of the Employment Act 1955 or Industrial Relation Act 1967.

Instead, it creates a contractual relationship between an employer and an independent contractor. Thus, it is very important to distinguish between these two categories.

In practice, it is quite difficult in determining whether the exist of a contract of service or a contract for service. In order to alleviate this problem, the court has developed the following tests:

1.Control test

2.Integration test

3.Multiple test

1. The control test relied upon the extent of control of which an employer had over the employee in relation to the manner which the employee was to do his work.

-The greater the control, the greater the possibility of there was a contract of service.

-However, it has been seen as inadequate especially in occupation of a skilled or professional nature because the employer may be unable to exercise such control.

2. The integration test relies on the extent to which a person can be a part or parcel of the organisation.

-The greater the integration with the organisation, the greater the possibility of a contract of service.

3. The multiple test, which is more relied upon nowadays, takes into account multiple consideration in order to determine whether a contract of service exist.

-Among other things, the court will take into consideration the extent of control, the power of selection and appointment, the power of suspend and dismiss, the intention of the parties and the agreement between them.

Audit Committee

Under the Bursa Malaysia Listing Requirements, the audit committee must be composed of at least three members, the majority of whom must be independent directors. An alternate director may not be appointed to the committee.

In addition, at least one member of the audit committee must be a member of the Malaysia Institute of Accountants. If he is not such a member, he must either have at least three years working experiences or have passed the requisite examinations as stated in the Accountants Act 1967, or be a member of one of the association of Accountants as stated in the Accountants Act 1967.

Alternatively, if he is not a member of the Malaysian Institute of Accountants, he must fulfill such other requirements as listed by the Stock Exchange.

The function of the audit committee as follows:

1. Reviewing the followings and reporting to the board of directors

-with the external auditor, the audit plan

-with the external auditor, his evaluation of the system of the internal controls

-with the external auditor, his audit report

-assistance given by the employees of the company to the internal auditors

-any letter of resignation from the external auditor of the listed issuer

2. Recommend the nomination of a person or persons as external auditors

Conditions that a partner may apply to the court for a dissolution of the partnership business

Under S.37 of the Partnership Act 1961, a partner may apply to the court to order a dissolution of the partnership business under different situation.

The various situations are as explained below:

1. Insanity of a partner

-S.37 (a) provides that when one partner is found to be lunatic or is shown to be of permanently unsound mind, an application may be made to the court to order a dissolution of the partnership.

-The application can be made not only by the other partner, but on behalf of the partner, who is of unsound mind, by his committee, next friends or any person having title to intervene.

2. Permanent incapacity

-S.37 (b) provides that a partner may apply to the court to order a dissolution when another partner becomes, in any other ways, permanently incapable of performing his part of the partnership agreement.

-The application in such a case can only be made by the other partner.

-Thus, if A and B are partners in a hairdressing business and A suffers from permanently paralysis of his arms, B may apply to the court for a dissolution on this ground.

3. Prejudicial Conduct

-S.37 (c) provides that a partner may apply to the court for a dissolution of the partnership when another partner has been guilty of such misconduct as, in the opinion of the court is calculated as prejudicially affect the carrying on of the business, regard being had to the nature of the business.

4. Wilful or persistent breach

-S.37 (d) provides that a partner wilfully or persistently commits breach of the partnership contract or otherwise conducts himself in matters relating to the partnership business that is not reasonably practicable for the other partner or partners to carry on the business in partnership with him, then they may apply to the court to order a dissolution.

5. Carrying on business at a loss

-S.37 (e) provides that the court may order a dissolution of the partnership if the business can only be carried on at a loss.

-It must be shown that there is no more possibility of making a profit.

-Where there is still some possibility that the business can be made profitable if more attention is given in the future, the court will not order a dissolution.