Flat Cargo Berhad

  • The World Is Flat

    A Level Playing Field By: Elaine Nescio PSL200 T-TH 11:00 The international bestselling book The World is Flat: A Brief History of the Twenty First Century by Thomas L. Friedman analyzes globalization in the early 21st century. Throughout the book Friedman helps the reader view the world on a level playing field, where the traditional issues of historical and geographical divisions are becoming irrelevant and all competitors have an equal opportunity. Friedman examines the influences shaping

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  • Cargo

    Special Cargo (Author’s name) (Institutional Affiliation) Fragile Cargo These are items which can easily be damaged during transit if they are handled roughly, dropped or get bumped upon. Fragile cargo mainly consists of electronics, ceramics, chemicals, paintings, trophies, animals, flowers and musical instruments among others. Cargo handling Fragile cargo items are easily damaged when not handled with care. The items have to be handled with utmost care so as to ensure safe delivery to their

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  • The World Is Flat

    I agree with Friedman’s assessment that the world is flat. According to Friedman a "flat world" mean that there is now a level global competitive playing field. It has now become very possible for many people around the world to collaborate and compete in real time with each other on many different kinds of work, markets and products from many different corners of the planet and on a more equal footing than at any previous time in the history of the world. Due to technological advances, the

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  • The World Is Flat

    Thomas L. Friedman, a journalist¸ often travels the globe. On a visit to India he ran across and idea that sparked his want to author The World is Flat. The seemingly simplistic idea is that from information and economic aspects the world is “flat”. In the modern age, individuals and countries have greater access to technological advances, which help level the playing field in terms of communication and gathering information. He presents his ideas through specific stories, interviews, and conversations

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  • The World Is Flat

    in the midst of Globalization 3.0 which is a period in which the world shrinks from small to tiny, flattening to such a degree that individuals can collaborate and compete globally, from ANYWHERE in the world. Friedman explains how the world became flat as well as the associations of that development. He then goes on to explain that there are 10 flatteners of the world. The first flattener discussed is 11/9/89, when the Berlin wall fell, “when the wall came down, windows came up,” which Friedman

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  • Flat Tax

    established the system of flat tax. Flat tax implies the application of a single-level tax system. Flat tax is applied in consideration of the supposition that all income should be taxed only once during their circulation, precisely when they are owned. Flat tax system refers to the unification of taxes in two taxing plans: personal income tax, which is levied on the total income of the individual and corporate tax, which is levied on the profits made by the companies. Flat tax was firstly applied

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  • Flat Cargo Accounting Fraudulance

    CASE STUDY 1: FLAT CARGO BERHAD: AN AUDITOR’S CONUNDRUM A. INTRODUCTION OF THE CASE There are many puzzling issues that could occur in the process of auditing a listed company. These issues could be created either intentionally or the other way around. Therefore, an objective analysis is needed to clear the puzzles especially if the auditors wish to curb fraud cases among their clients. In the case of Flat Cargo Berhad (FCB), the auditor has found some inconsistencies in

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  • Flat Cargo

    Flat Cargo Berhad (FCB) Introduction FCB obtained listing in Bursa Malaysia on the 15 September 2001. The main core business was to provide air freight transportation within the Asian region. As a fast growing company, FCB secured agreements from well-establish company within the transportation industry such as Worldwide Express, United Parcel Services (UPS), Nationwide Express, City link and others. Issue on FCB 1) The auditors were unable to verify the aircrafts claimed have been purchased

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  • Flat Tax

    Flat Tax Rate Eliminates Complicated System The first quarter of each year marks a period of turmoil and angst for many Americans as they race to complete the complicated forms of the current years’ federal income tax return. With more than 66,000 pages and 893 forms to choose from, the current Internal Revenue Service Code screams difficulty (Mitchell, 2005). Most politicians agree that changes are necessary; however there remains to be a major debate of ways to accomplish changes without stressing

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  • Nestlé Malaysia Berhad

    for Managers (BKBM 5013 ) Nestlé Malaysia Berhad Lecturer : Mrs Faoziah Idris Prepared by:- 1. | Nur Shazleen binti Abdul Rahman | 809155 | 2. | Halim bin Hamim | 810274 | 3. | Noor’aishah binti Mohamad | 812016 | 4. | Nor Hadzalina binti Sukarseh | 812020 | 5. | Ahmad Naim bin Ismail | 812891 | TABLE OF CONTENT | Content | Page | 1. | INTRODUCTION | 4-5 | 2. i. ii. | BALANCE SHEETBalance Sheet For Nestle (M) Berhad Ended December 2007 – 2011 Fig. 1 : Balance

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  • Flat Cargo Berhad Case Study

    listed company. These issues could be created either intentionally or the other way around. Therefore, an objective analysis is needed to clear the puzzles especially if the auditors wish to curb fraud cases among their clients. In the case of Flat Cargo Berhad (FCB), the auditor has found some inconsistencies in the accounts of FCB. Thus, a case study is conducted to bring the hidden mystery to the light as possible. Based on the study, a report was written to summarise the situation. The aspects that

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  • Flat Cargo Berhad

    1.0 Case Summary Flat Cargo Berhad (“FCB”) was one of the largest air freight companies in Malaysia. FCB was registered as an investment holding company with several subsidiaries and the principal activities included air freight services and aircraft ground handling services. FCB’s wholly-owned subsidiaries included FC Spare Sdn Bhd, Cargo Management Sdn Bhd, FCB (SPV), Cargo Air Services Sdn Bhd and FC Air Ltd. FCB started operations in 1997 and had been an overnight air express transport service

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  • Flat Cargo Berhad

    Table of Contents 1.0 Introduction 1 2.0 Discussions 3 2.1 Leadership and Culture 5 2.2 Internal Control 8 2.3 Internal Audit 13 2.4 External Audit 16 2.5 Board of Director (BOD) 19 3.0 Conclusion 21 4.0 Biliography 22 1.0 Introduction WorldCom is a profit organization that specialized in local, long distance and international plans, high cable internet, prepaid cards, and provided telecommunications to customers nationwide with business corporations making up the majority of the 20 million

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  • Recommendation for Flat Cargo

    the board’s decision making, there should be an equal number of executive and non-executive directors (inclusive of independent non-executive directors) in the Board of Directors. However, based on the hierarchy of the Board of Directors in Flat Cargo Berhad, there are more executive directors than non-executive directors. It is unhealthy scenario as non-executive directors’ views might not be taken into consideration in the company’s important decision making process as they have the minority say

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  • Flat Cargo Berhad

    Flat Cargo Berhad Presented by: ABDUL RAHMAN BIN YAACOB AFIFAH BINTI HALIM MAZIAH BINTI MOKHTAR MOHAMMAD AZWAN BIN BASHIRUN MOHD ZUBAIR BIN NOR AZMAN AC088467 AC088398 AC088445 AC088323 AC086470 Presented to: SIR AZWAN ABD RASHID NABILAH BINTI SAAD AC088349 INTEGRATED CASE STUDY ACSB 413 INTRODUCTION Company Background 1997 Started operations with 2 aircraft - Boeing 737-200F - Cessna Grand Caravan Operating Primarily -Air cargo carrier Principal activities of FCB Subsidiaries

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  • Cargo Transportation

    Transportation Processes and Systems Theory” course is intended for studying the fundamentals of transportation process and operations in cargo transportation. The main purpose of studying this course is comprehension of basic transportation processes’ concepts related to transportation of cargo by two transport modes (or with cross-docking) with warehousing of the specified cargo type. The key objective of the given course is for the students to gain skills in management of transportation processes at micro

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  • Summary of Flat Cargo Bhd

    FLAT CARGO BERHAD: AN AUDITOR’S CONUNDRUM The case portrayed Flat Cargo Berhad (FCB), a public listed company which known as one of the largest air freight companies in Malaysia. FCB was registered as an investment holding company with several subsidiaries where the subsidiaries primarily provides air freight services and aircraft ground handling services. As the only Intra-Asian overnight express cargo operator based in Malaysia, FCB provides air freight transportation involving aircraft charter

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  • Flat Cargo Berhad

    Flat Cargo Berhad: An Auditor’s Conundrum Flat Cargo Berhad (FCB) a well-known and one of the largest air freight companies in Malaysia that operate as air cargo carrier. FCB also registered as an investment holding company with several subsidiaries that operate with the same operating principal of the FCB. Their primary operating principal was to provide air freight transportation which includes air charter and leasing. Started their operation in 1997 and became the only dedicated Intra-Asian overnight

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  • Salt Flats

    1/9/14 Create Your Own Miniature Salt Flats! | Education.com Education.com Try Brainzy Try Plus Sign in Your Account Already a member? Sign in Become a free basic member: Get 5 free worksheets per month plus activities, articles and science projects. Sign Up As an annual PLUS member, get unlimited access to: Over 15,000 Worksheets Over 260 Printable Workbooks Hundreds of Fun Activities Get Started As a Brainzy member, help your child: Review Key Skills: Teaching Videos Practice Through Play:

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  • Flat Cargo Bhhd

    ACT 4197 INTEGRATED CASE STUDY FLAT CARGO BERHAD: AN AUDITORS CONUNDRUM Submit to Prof. Madya Dr Nor Aziah binti Abu Kasim Submit by Ummu Syafiqah binti Yaakob 156756 Lee Liu Kim 157279 Nurhafiza binti Abdul Razak 157458 Tay Yee Joe 159264 Semester 2, 2013/2014 * Table of Contents 1.0 Introduction 1 2.0 Case Overview 2 3.0 Issues Identified in FCB 4 3.1 Material Misstatements in Financial Statements of FCB 4 3.2 Lack of Internal Control 7 3.3

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  • Flat Cargo Berhad

    Taken from : SamDC Flat Cargo Berhad 1.0 Case Summary Flat Cargo Berhad (“FCB”) was one of the largest air freight companies in Malaysia. FCB was registered as an investment holding company with several subsidiaries and the principal activities included air freight services and aircraft ground handling services. FCB’s wholly-owned subsidiaries included FC Spare Sdn Bhd, Cargo Management Sdn Bhd, FCB (SPV), Cargo Air Services Sdn Bhd and FC Air Ltd. FCB started operations in 1997 and had been

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  • Flat Cargo Case Summary

    Case report 1 flat cargo berhad: An auditor’s conundrum Case Synopsis The case is related to one company known as Flat Cargo Berhad (FCB). FCB was one of the largest air freight companies in Malaysia which servicing several government linked companies including Freight Malaysia Berhad. FCB is a listed company and was registered as an investment holding company with several subsidiaries. Among its subsidiaries are FC Spare Sdn Bhd, Cargo Management Sdn Bhd, FCB (SPV) Ltd, Cargo Air Services

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  • A Flat World

    pp. 83–126 A Flat World, a Level Playing Field, a Small World After All, or None of the Above? A Review of Thomas L. Friedman’s The World is Flat EDWARD E. LEAMER∗ Geography, flat or not, creates special relationships between buyers and sellers who reside in the same neighborhoods, but Friedman turns this metaphor inside-out by using The World is Flat to warn us of the perils of a relationship-free world in which every economic transaction is contested globally. In his “flat” world, your wages

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  • The World Is Flat

    Globalization is the key component nowadays for a company to be able to be profitable. As Thomas Friedman states in his book, The World is Flat, “For physical products, supply chains now span the world. For example, raw materials might be extracted in South America, electronic components manufactured in Asia, computers assembled in the United States, and the final products sold in Europe.” [1] Consolidation strategies further empower firms to capitalize on economies of scale and focus on lowering

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  • Flat Cargo Case

    CASE 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 resulted

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  • Padini Berhad

    PADINI HOLDING BERHAD 1.0 COMPANY PROFILE 1.1 Background of the company Padini is a Malaysian-domiciled investment-holding company headquartered in HicomGlenmarie Industrial Park, Shah Alam. Incorporated in 1971 as proprietorship under the trade name Hwayo Garments Manufacturers Company, Padini was initially engaged in the manufacture and wholesale of ladies wear. The company subsequently added men’s and children’s lines to its offerings when it established its first three brands from 1975 – 1987

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  • The World Is Flat

    Thomas L Friedman’s The World is Flat In Thomas L. Friedman TheWorld is Flat he explains the new “flat” playing field of world business created by a combination of technology and intertwined economies. In addition he notes that this global leveling can be both positive and detrimental. Evidence of one of the more detrimental effects of flattening is easy to view in the recent crisis of the Greek economy and its effect on the global economy. Greece is one of the smallest economies in Europe

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  • The World Is Flat

    The World Is Flat Thomas L. Friedman’s book, The World Is Flat is a book helps us understand the how the world is flat. He does this buy dissecting the world we live in and by sharing information we all should know. The World Is Flat focuses on globalization along with social, political and environmental issues we face. Chapter two highlights the ten forces that flattened the world along with the effect and opportunities we now have because the world flattened. The fall of the Berlin

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  • Flat Cargo Berhad

    COMPANY BACKGROUND Flat Cargo Berhad (FCB) was established in 1997 as the mean of providing air freight services to the Intra-Asia air market. FCB’s services were not only limited to air freight and aircraft ground handling but also included aircraft charter and leasing. FCB was chaired by Dato’ Ibrahim Samad, a former Director General for the Ministry of Transportation and former President of Malaysian Chamber of Commerce. He was the company’s Independent Non-Executive Director

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  • Flat Cargo Berhad 2014

    CASE 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 resulted

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  • Flat Cargo

    Case Synopsis The case is related to one company known as Flat Cargo Berhad (FCB). FCB was one of the largest air freight companies in Malaysia which servicing several government linked companies including Freight Malaysia Berhad. FCB is a listed company and was registered as an investment holding company with several subsidiaries. Among its subsidiaries are FC Spare Sdn Bhd, Cargo Management Sdn Bhd, FCB (SPV) Ltd, Cargo Air Services Sdn Bhd and FC Air Ltd. FCB started its operations in 1997

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  • Flat Cargo

    TEACHING NOTES FLAT CARGO BERHAD: AN AUDITOR’S CONUNDRUM ZAKIAH MUHAMMADDUN MOHAMED TAKIAH MOHD ISKANDAR SYNOPSIS Flat Cargo Berhad (hereafter referred to as FCB) was one of the largest air freight companies in Malaysia. It provided freight services to several government linked companies, including Freight Malaysia Bhd. The company began its operations in November 1997 with two aircrafts to provide overnight air express transport services to Singapore for Freight Malaysia Bhd. Its air express

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  • Flat Cargo Berhad

    I. Executive Summary Flat Cargo Berhad (FCB) is a listed company that provides air cargo carrying services within the Asian region. The company owns five fully owned subsidiaries and the major shareholders of this company is Bangor Berhad. The company’s external auditor is Kencana & Associates where the audit team is led by Mr Chuah Mun Soong. On 5th February 2006, Mr Chuah has been informed by his team that there are some inconsistencies in the accounts of FCB. Therefore he has decided to

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  • Flat Cargo Account

    Introduction WorldCom is a telecommunications company which was lead by CEO, Bernard Ebbers and CFO, Scott Sullivan. In 1999, WorldCom was not melting Wall Street’s revenue and earnings expectations, and it appeared that the coming year would produce more bad news. The CFO argued for setting realistic targets. However the CEO insisted that the company needed double digit growth, and pushed for aggressive targets. These aggressive targets were not supported by historical data or strategic assessments

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  • Proton Holding Berhad

    CONTENT NO. | PARTICULAR | PAGE | 1 | BACKGROUND OF PROTON | 2 | 2 | PORTER’S FIVE FORCES MODEL | 5 | 3 | SWOT ANALYSIS | 10 | 4 | TOWS MATRIX | 13 | BACKGROUND OF PROTON Figure 1 Global PROTON Logo Perusahan Otomobil National Berhad (PROTON) was incorporated in May 7, 1983 to manufacture, assemble and sell motor vehicles and related products, including accessories, spare parts and other components. PROTON produced Malaysia’s first car, the Proton Saga, commercially launched on July

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  • Cargo Preference

     The Cargo Preference Act of 1954 - The law requires that at least 50 percent of the gross tonnage of all Government generated cargo, meaning cargoes procured, furnished, or financed by the United States Government, shall be transported on privately owned, U.S.-flag commercial vessels to the extent such vessels are available at fair and reasonable rates http://www.marad.dot.gov/ships_shipping_landing_page/cargo_preference/cargo_laws_and_regulations/Laws_Regs.htm AFF- This act helps to ensure jobs

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  • Flat Cargo

    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

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  • Flat Tax

    Flat Tax Rate Memo To: From: Date: Re: Benefits/burdens of implementing a “Flat Tax” From the U.S. Federal Government to each individual taxpayer in America, everyone cares about how tax is being paid. In this memo, we will discuss the benefits and the burdens of implementing a “flat tax”. The current U.S. tax system is complex. IRS has six federal income tax brackets ranging from 10 to 35 percent. This progressive tax system punishes the most productive members of society with a higher

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  • Flat Car

    Introduction Flat Cargo Berhad (FCB) was a listed company, focusing on air freight and aircraft ground handling services. It was established by Lim Loon Sim and Ali Bin Ahmad and successfully became one of the largest air cargo carriers in Malaysia, servicing not only the public but also the government linked companies. FCB started its operation in year 1997 and being listed in Bursa Malaysia on 15 September 2001. It consists of five subsidiaries which are FC Spare Sdn Bhd, Cargo Management Sdn

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  • Flat Cargo Berhad

    Soong who has found suspicious issues that may lead to fraud upon auditing Flat Cargo Berhad (FCB). He was supposed to report to the audit committee of FCB regarding the audit outcomes. However, Mr. Chuah needed to inform the managing partner of his firm with regards to the findings on the inconsistencies of accounts in FCB. Company Background FCB Cargo Berhad (FCB) was established in 1997 operating primarily as an air cargo carrier. FCB providing freight services to the intra-Asia air market. Its

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  • Flat Hierarchy

    a“Your team is your boss because you don’t want to let them down. Everyone’s your boss, and no one’s your boss.” (Deutschman) Flat hierarchy system, which follows the “no boss” approach has been proven to be a successful way to run a business, like Fast company. While it is true that flat hierarchy does not follow Greiner’s stages of revolution and evolution that a company should ultimately follow throughout its lifetime it sets itself exclusive to its traditional working manner. It looks for companies

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  • The World Is Flat

    easy transfer of capital and information around the world. His concept, that the “world is flat”, emboldens global competition with the possibilities of an equal ‘playing field’ due to the 10 “flatteners”. Friedman’s main focus was on the equal opportunity for corporate businesses globally, but from a financial market perspective, the ease in which capital flows is also encompassed in the “world is flat” concept. Due to technological advances, the global financial market has been refined with

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  • Proton Holdings Berhad (Proton)

    Brochure More information from http://www.researchandmarkets.com/reports/1935953/ Proton Holdings Berhad (PROTON) - Financial and Strategic SWOT Analysis Review Description: Proton Holdings Berhad (PROTON) - Financial and Strategic SWOT Analysis Review Summary Proton Holdings Berhad ( Proton) is a Malaysian-based company engaged in vehicle engineering, research and development, manufacturing, distribution, sales and after-sales services of motor vehicles. The company also engages in

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  • Analysis Bonia Berhad

    Introduction Bonia Corporation Berhad was established in 1974 and listed on the Main Market of Bursa Malaysia. The company operates in segments of manufacturing, marketing, and retailing of fashionable apparels, footwear, accessories and leather goods. Bonia Group has a network of over 700 sales outlets and 70 boutiques all over the world that include countries like Singapore, Malaysia, Japan, Taiwan, China, Thailand, Myanmar, Vietnam, Indonesia, Brunei, Philippines, Kingdom of Saudi Arabia, Syria

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  • Flat Cargo Berhad

    analyze the situation in Flat Cargo Berhad……………..…8-9 Who is responsible in the fraud of Flat Cargo Berhad ……………………………………..…10-11 Prevention Measures for Fraud ……………………………………………………………….12-13 Detection Measures for Fraud…………………………………………………………...……14-15 Recommendation…………………………………………………………………….……….16-17 Conclusion…………………………………………………………………………...……….18-19 References………………………………………………………………………………………..19 Introduction The case is related to one company known as Flat Cargo Berhad (FCB), FCB was one of

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  • Flat Cargo Berhad

    Thus, the auditor needs to trace all sales journal entries to supporting documents. It is including duplicate sales invoice, bill of lading, sales order as well Summary * This case attempts to bring out the whole accounting fraud issue at Flat Cargo Berhad (FCB) from an auditor’s perspective. * It creates an atmosphere of suspense and tension by portraying the dilemma of an auditor when he found out that there may be a fraud in FCB, his client, during a routine financial audit. * In fact

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  • Power Root Berhad

    cover the interest expense and this might be the consequence of no long-term borrowing. Indicates were 32.64, 33.49 and 28.16. On the other 14 hand, Dutch Lady has a great ability to cover the interests, with 56.83, 55.55 in 2012 and Nestle(M)Berhad comparative Income Statement for Years Ended 2013. Unfortunately, for year 2014 solvency ratio not provided. 3.5 Horizontal analysis Horizontal Analysis is to evaluate and compare the historical financial information over a period of time. The purpose

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  • World Is Flat

    The World is Flat MKTG 445; Questions 4-6 By using the Friedman’s rules, a Coffee Company will be able to realize a success in the market after is succeeds in defining its product because defining a product is followed by defining consumers, targeting them and retaining them, meaning a maximized income. The Coffee Company would identify the highest competence over competitors’ product, then use the level of the product’s strength in digging itself deep in winning the consumers. In addition

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  • History of Cargo

    instead of just sitting on the ground. History of Air Cargo Even before there were airplanes in the sky, mail was being moved by balloons, dirigibles and ravens. The first cargo moved by aircraft occurred on 7 November 1910 when a few bolts of silk were transported by air from Dayton to Columbus, Ohio. Phillip Orin Parmelee used a Wright Brothers Model B to travel 65 miles carry 200 pounds of silk for the opening of a store. It was the first cargo only flight that was commissioned by a merchant solely

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  • Break Bulk Cargo

    Break Bulk Cargo Cargo that is too big or too heavy to be loaded onto a flat rack container can be loaded directly onto the vessel. These are known as Break Bulk Cargoes. On Deck Stowage Cargo such as ships that are too large to be loaded into the hold and are not damaged by water can be directly loaded on deck. On rare occasions, cargo can be stowed directly atop the hatch covers. Under Deck Stowage Usually empty flat rack containers are stacked in the second or third tier from the

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