Wednesday 28 December 2016

DRINK WATER PROPERLY

I used to drink water while standing. Now I know that it is wrong for my entire life.The ideal way to drink water is while sitting. Why we can't drink water while standing. While standing, water quickly moves down the colon which does not allow the nutrients in water to be absorbed by the body. Then it will cause various problems such as colic pain, arthritis, gerd and kidney damage.

While sitting, our organs will retain water long enough and will efficiently be absorbed by the body.We must make sure that we do not gulp water too quickly but drink it in sips.

Why Unemployment??

Many fresh graduates are unemployed in Malaysia. Statistically, it was reported that 1 out of 4 graduates remain unemployed 6 months after graduation. The majority of them are Degree holders. It is no longer applicable that being a university graduate guarantees you a job. According to a survey by JobStreet 68% fresh graduates were asking for unrealistic salary and benefits. About 30% of this cohort are expecting starting salary of RM6,500. Other reasons are poor command of English language around 64%, Choosy about the job or company 60%, poor communication skills 60% and poor character, attitude or personality 59%. In addition, most employers felt that fresh graduates lack of adaptability, multitasking, decision making skill and problem solving skill.

In order to be well-prepared, fresh graduates need to:
1. Improve proficiency in English
Most of companies conduct their business in English, so it is crucial that the graduates to be proficient. The only way is to practice both written and oral English, surround themselves with English language and keep improving and learning.

2. Gain work experience
This will allow them to observe how skills, ideas and knowledge are applied in the working environment. They may take up an internship during semester break, participate in job shadowing programmes and take part in extracurricular activities.

3. Develop skill sets to be more well-rounded
This include both hard skill like computer literacy, writing skill and language skill as well as Soft skill for example communication, problem solving, time management, creativity and innovation and teamwork.

4. Be responsible
Candidates should be prepared for attending an interviews. They need to dress appropriately and show up.

5. Be aware of market trends

Candidates have to find out the industry benchmark for starting salary. Do not reject immediately an offer due to the salary, gain relevant experience first and look at long-term career growth.

American National Association of Colleges and Employers (NACE) found that most companies are seeking for the candidates who own the following attributes by looking at resume:
1. Leadership 80%
2. Ability to work in a team 79%
3. Writing Communication skills 70.2%
4. Problem-solving skills 70.2%
5. Verbal communication skill 68.9%
6. Strong work ethic 68.9%
7. Initiative 65.8%
8. Analytical/quantitative skills 62.7%

All must remember that the Degree that you hold does not determine your entire future life. A Degree only will equip you with the right knowledge related to your field of study but other skills (both hard skills and soft skills) are crucial too.

Most importantly, make sure you keep learning and have the right attitude so that you can be a desirable candidate for future employers!

25 NABI


Adakah anda mengenali 25 orang Nabi?? Saya ingin kongsikan sejarah 25 Nabi yang saya dapat article daripada seorang sahabat. Berikut adalah biodata ringkas 25 orang Nabi. Sila KLIK DI SINI

Tuesday 20 December 2016

Apa perbezaan perkataan "dalam" dan "antara"?

Perkataan ini berfungsi sebagai kata sendi nama dan kata arah.



Kedua-dua perkataan hadir di hadapan kata nama atau frasa nama yang membawa pengertian lingkungan yang tidak mempunyai ruang atau jarak.

1. Dalam

a. Dalam hal ini, kita semua setuju.
b. Kita harus fasih bertutur dalam bahasa kebangsaan kita.
c. Perkara itu telah dibincangkan dalam mesyuarat yang lalu.
d. Saya tidak terlibat dalam urusan mereka.


Contoh ayat SALAH:
a. Di dalam hal ini, kita semua setuju.
b. Kita harus fasih bertutur di dalam bahasa kebangsaan kita.
c. Perkara itu telah dibincangkan di dalam mesyuarat yang lalu.
d. Saya tidak terlibat di dalam urusan mereka.


2. Antara

a. Tidak ada perbezaan yang besar antara pendapatnya dengan pendapat saya.
b. Mereka berbincang antara adik-beradik.
c. Perjanjian antara kedua-dua negara itu sudah ditandatangani semalam.
d. Antara ilmu perubatan dengan ilmu biologi ada persamaannya.


Contoh ayat SALAH:
a. Tidak ada perbezaan yang besar di antara pendapatnya dengan pendapat saya.
b. Mereka berbincang di antara adik-beradik.
c. Perjanjian di antara kedua-dua negara itu sudah ditandatangani semalam.
d. Di antara ilmu perubatan dengan ilmu biologi ada persamaannya.

Penggunaan "ialah" dan "adalah'

"Ialah" dan "adalah" dua perkataan pemeri yang perlu digunakan dalam keadaan yang berbeza.

1. Pemeri "ialah' digunakan secara persamaan antara subjek dengan predikat atau ekuatif. Perkataan ialah hadir di hadapan frasa nama seperti contoh berikut:

a. Antara perkara yang dibicarakan dalam buku itu "ialah" masalah moral negara.
b. Dalam terjemahan komunikatif, yang mustahak "ialah" mesej yang hendak disampaikan.
c. Bahasa Melayu "ialah" salah satu bahasa yang tergolong dalam keluarga Austronesia.

2. Pemeri "adalah" hadir di hadapan frasa adjektif dan frasa sendi nama seperti contoh:

a. Sumbangan besar beliau "adalah" dari segi peningkatan ekonomi rakyat luar bandar.
b. Makanan seimbang "adalah" baik untuk kesihatan badan

3. Kata pemeri TIDAK BOLEH hadir di hadapan frasa kerja atau kata kerja. Ayat berikut dianggap menyalahi tatabahasa bahasa Melayu.

a. Adalah diberitahu sekolah akan ditutup esok.
b. Adalah dimaklumkan bahawa kerja gotong-royong akan dimulakan pada bulan hadapan.
c. Adalah diisytiharkan bahawa Hari Raya Puasa jatuh pada hari Isnin.
d. Kegagalan projek itu adalah disebabkan oleh kecuaian pihak pengurusan syarikat itu.

4. Ayat di atas (3) sepatutnya berbentuk seperti berikut:

a. Dengan ini / Anda / Ibu bapa / Tuan-tuan / Dengan hormatnya diberitahu bahawa sekolah akan ditutup esok.
b. Dengan ini / Tuan / Anda dimaklumkan bahawa kerja gotong-royong akan dimulakan pada bulan hadapan.
c. dengan ini diisytiharkan bahawa Hari Raya Puasa jatuh pada hari Isnin.
d. Kegagalan projek itu disebabkan oleh kecuaian pihak pengurusan syarikat itu.

Wednesday 14 December 2016

THE RULES OF WORK by Richard Templar

The Rules of Work was written by Richard Templar. The book was published by Pearson Education Limited and this book is the fourth edition published in 2015. It was first published in 2003 followed in 2010 and 2013. Richard started writing the Rules of Work in 2002. According to him it just seemed like a good idea to set out all those unspoken Rules it takes years to learn at work, so he could give other people a short cut. He had picked up over so many years of watching successful people negotiate their way through the obstacle courses of their careers, and make clear what it was that helped people get further, faster.

Briefly, I could say that the book is an eye opener for me. It enlightens anyone who does not seem to be able to find the map to rise to the top. This book explains the guiding principles that will improve what to do and how to do. The Rules Of Work will give us unmistakable air of confidence that will win us admiration, respect and help us towards our next promotion. What are those rules??. They are:

1. Walk your talk
a. Get your work noticed - The unsolicited report is a brilliant way to stand out from the crowd
b. Never Stand still - In an ideal world the rules player will have got their work done by lunchtime so that they have the afternoon free
c. Volunteer carefully - Before you put your hand uo to volunteer for anything, think very carefully
d. Carve out a niche for yourself - If the other bosses think you are a good idea then your boss really has to go along with it
e. Under promise and over deliver - You will never deliver late or deliver short
f. Learn to ask why - Taking an interest in the whole organization and not just your corner of it
g. Be 100 pc committed
h. Learn from others' mistakes
i. Enjoy what you are doing
j. Be passionate but don't kill yourself - Its not about how you work but its about how you feel
k. Manage your energy
l. Never let anyone know how hard you work - to be very good at your job
m. Keep your home life at home - no one can enjoy themselves fully when their mind is elsewhere


2. Know that you are being judged at all times
People making judgement on the way we dress, the car we drive, where we go on holiday, how we talk and walk... everything is subject to the judgement of others.

a. Cultivate a smile - it has to be genuine to appear genuine
b. No limp fish - develop the perfect handshake - Forget about the high five, the masonic switches or anything gangsta-style
c. Exude confidence and energy
d. Develop a style that gets you noticed - Think Lauren Bacall rather than Madonna
e. Pay attention to personal grooming
f. Be attractive - Looks are all in the smile and the eyes
g. Be cool
h. Speak well - Getting information over clearly and effectively (bright, clear, pleasant and simple)

3.Have a plan

a. Know what you want long and short term
b. Study the promotion system
c. Develop a game plan
d. Set objectives
e. Know your role
f. Know yourself - strengths and weaknesses
g. Identify key times and events
h. Anticipate threats
i. Look for opportunities
j. Make learning a lifelong mission


4.If you can't say anything nice, then shut up

a. Don't gossip
b. Don't bitch
c. Stand up for others
d. Compliment people sincerely
e. Be cheerful and positive
f. Ask questions
g. Use "please' and 'thank you"
h. Don't swear
i. Be a good listener
j. Only speak sense

5.Look after yourself

a. Know the ethics of your industry
b. Know the legalities of your industry
c. Set personal standard
d. Never lie
e. Never cover up for anyone else
f. Keep records
g. Know the difference between the truth and the whole truth
h. Cultivate your support /contacts/friends
i. Date with caution
j. Understand others' motives
k. Assume everyone else is playing by different rules
l. Keep the faith
m. Put things in perspective


6.Blend in
a. Know the corporate culture
b. Speak the language
c. Dress up and down accordingly
d. Be adaptable in your dealings with different people
e. Make your boss look good
f. Know where and when to hang out
g. Understand the social protocols
h. Know the rules about authority and office hierarchy
i. Never disapprove of others
j. Understand the herd mentality


7. Act one step ahead
a. Dress one step ahead
b. Talk one step ahead
c. Act one step ahead
d. Think one step ahead
e. Address corporate issues and problems
f. Make your company better for having you here
g. Talk of "we" rather than "I"
h. Walk the walk
i. Spend more time with senior staff
j. Get people to assume you have already made the step
k. Prepare for the step after next

8. Cultivate diplomacy
a. Ask question in times of conflict
b. Don't take sides
c. Know when to keep your opinions to yourself
d. Be conciliatory
e. Never lose your temper
f. Never get personal
g. Know how to handle other people's anger
h. Stand your ground
i. Be objective about the situation

9. Know the system - and milk it
a. Know all the unspoken rules of office life
b. Know what to call everyone
c. Know when to stay late and when to go early
d. Know the theft or perks rule
e. Identify the people who count
f. Be on the right side of people who count
g. Be well up on new management techniques
h. Know the undercurrents and hidden agendas
i. Know the favourites and cultivate them
j. Know the mission statement - and understand it

10. Handle the opposition
a. Identify the opposition
b. Study them closely
c. Don't back stab
d. Know the psychology of promotion
e. Don't give too much away
f. Keep your ear to the ground
g. Make the opposition seem irreplaceable
h. Don't damn the opposition with faint praise
i. Capitalize on the career-enhancing moments
j. Cultivate the frienship and approval of your colleagues
k. Know whwn to break the Rules

11. The rules of power
a. Knowledge is power
b. Be able to walk away
c. Know who you are dealing with
d. Be authoritative
e. Be likeable
f. Know who you are
g. Be great at your job
h. Get people on your side
i. Be controlled
j. Don't give it away

SAHABAT KAWAN RAKAN KENALAN

Aku sebenarnya malas nak menulis... tak reti pun nak menulis..tapi aku nak kongsi dari apa yang aku baca dari tulisan rakan FB aku... Hajar Abdul Hadi.. Apa dia?? Ia adalah Perbezaan Maksud Antara Sahabat, Kawan, Rakan Dan Kenalan

Definisi kawan dan sahabat kadangkala dianggap mengelirukan bagi sesetengah individu. Berikut adalah definisi atau maksud bagi istilah sahabat, kawan, rakan dan kenalan.
Sahabat
Sahabat adalah orang yang memiliki rasa tanggungjawab terhadap diri kita, tetapi tidak memiliki hubungan darah. Dalam erti kata lain, sahabat bukan terdiri daripada adik-beradik tetapi berupaya mewujudkan hubungan yang mirip hubungan persaudaraan antara adik-beradik. Sahabat adalah orang yang banyak memberi manfaat dan kebaikan kepada kita, dan kita juga begitu.
Sahabat adalah seorang yang setiakawan, boleh membantu apabila kita berada di dalam kesusahan, meredakan kesedihan ,menghilangkan kebimbangan dan sanggup berjuang demi kebaikan kita. Sahabat adalah orang yang mampu menyimpan rahsia dan keaiban kita. Mereka akan sentiasa melindungi kita.
Sahabat tidak semestinya memiliki minat atau pendapat yang sama dengan kita, tetapi mereka akan sentiasa ada apabila kita memerlukannya. Sahabat adalah orang yang membuatkan berasa selamat apabila mereka ada bersama-sama, sebab mereka adalah orang yang sangat setiakawan. Sahabat adalah orang-orang yang sangat menyayangi kita.
Sahabat kadangkala adalah penjaga, pelindung dan semangat mereka akan sentiasa ada bersama kita.
Kawan
Kawan ialah seorang yang boleh berkongsi lebih dari satu perkara seperti minat, hobi, perasaan, perjuangan dan sebagainya biarpun bukan dari organisasi yang sama. Kawan ialah orang yang selalu berinteraksi dengan kita dan mengenali beberapa fakta peribadi mengenainya.
Kami selalu memiliki masa untuk bersama, bergembira, berseronok dan sebagainya. Kawan biasanya terjadi apabila seseorang itu menemui individu yang lain, yang memiliki persamaan seperti hobi, minat, sikap, tabiat dan pemikiran yang sama dengan dirinya. Kita selalunya berasa seronok dan terhibur apabila berada bersama-sama kawan .
Kawan mungkin boleh berkongsi kesedihan dan kegembiraan, tetapi mereka selalunya tidak akan pergi lebih jauh daripada itu. Malah, sekiranya tidak sependapat, hubungan kawan mungkin boleh terputus.
Rakan
Rakan ialah perantaraan antara kawan daan kenalan. Rakan ialah orang yang berkongsi minat, kerjaya, hobi, permainan, guru, kelas, matlamat dan sebagainya dalam satu organisasi atau kumpulan seperti persatuan, kelab, syarikat, pertubuhan dan sebagainya. Contohnya, ada rakan satu tingkatan, rakan satu sekolah, rakan satu kelab dan sebagainya.
Rakan biasanya orang yang boleh mewujudkan kerjasama. Contohnya boleh belajar bersama-sama dengan rakan sekelas, boleh membuat tugasan berkumpulan bersama-sama rakan satu tingkatan, bekerjasama dengan rakan-rakan sepasukan untuk menewaskan pihak lawan dalam pertandingan bola sepak, dan rakan-rakan sekerja mengadakan mesyuarat untuk syarikat kami dan sebagainya.
Ada rakan yang rapat, ada pula rakan yang boleh dianggap sebagai sahabat, ada pula rakan yang boleh dianggap sebagai kawan, dan ada pula rakan yang hanya boleh dianggap sebagai kenalan.
Kenalan
Kenalan mungkin wujud sebagai rakan. Contohnya rakan chatting, rakan siber dan rakan blogger. Apabila mengenali seseorang itu dalam bentuk atau identiti tertentu, maka dia adalah kenalan. Kenalan adalah orang yang pernah berinteraksi dengan kita tetapi tidak dapat mengesahkan identiti atau kewujudan sebenarnya. Kita perlu berwaspada dengan kenalan-kenalan siber kerana, di luar alam siber, mereka tidak semestinya orang yang sama seperti yang kita pernah kenal di internet.
Kenalan boleh meluahkan perasaan mereka, masalah mereka kepada menerusi ruangan komen, e-mel dan kemudahan-kemudahan interaksi yang lain di internet, tetapi tidak 100% boleh dipercayai. Kenalan kadangkala wujud sebagai satu hiburan, tetapi kadangkala tidak mustahil mereka boleh memberi kebaikan kepada menerusi perkongsian pendapat, idea dan penyelesaian masalah.

Thursday 8 December 2016

COST OF GOODS SOLD

Definition:
Cost of goods sold is the accumulated total of all costs used to create a product or service, which has been sold. These costs fall into the general sub-categories of direct labor, materials, and overhead. In a service business, the cost of goods sold is considered to be the labor, payroll taxes, and benefits of those people who generate billable hours (though the term may be changed to "cost of services"). In a retail or wholesale business, the cost of goods sold is likely to be merchandise that was bought from a manufacturer.

In the income statement presentation, the cost of goods sold is subtracted from revenues to arrive at the gross margin of a business.
In a periodic inventory system, the cost of goods sold is calculated as beginning inventory + purchases - ending inventory. The assumption is that the result, which represents costs no longer located in the warehouse, must be related to goods that were sold. Actually, this cost derivation also includes inventory that was scrapped, or declared obsolete and removed from stock, or inventory that was stolen. Thus, the calculation tends to assign too many expenses to goods that were sold, and which were actually costs that relate more to the current period.

In a perpetual inventory system, the cost of goods sold is continually compiled over time as goods are sold to customers. This approach involves the recordation of a large number of separate transactions, such as for sales, scrap, obsolescence, and so forth. If cycle counting is used to maintain high levels of record accuracy, this approach tends to yield a higher degree of accuracy than a cost of goods sold calculation under the periodic inventory system.
The cost of goods sold can also be impacted by the type of costing methodology used to derive the cost of ending inventory. Consider the impact of the following two inventory costing methods:

First in, first out method (FIFO).
Under this method, known as FIFO, the first unit added to inventory is assumed to be the first one used. Thus, in an inflationary environment where prices are increasing, this tends to result in lower-cost goods being charged to the cost of goods sold.

Last in, first out method (LIFO).
Under this method, known as LIFO, the last unit added to inventory is assumed to be the first one used. Thus, in an inflationary environment where prices are increasing, this tends to result in higher-cost goods being charged to the cost of goods sold. For example, a company has $10,000 of inventory on hand at the beginning of the month, expends $25,000 on various inventory items during the month, and has $8,000 of inventory on hand at the end of the month. What was its cost of goods sold during the month?

The answer is:
Beginning inventory $10,000
+ Purchases 25,000
- Ending inventory 8,000
= Cost of goods sold $27,000

The cost of goods sold can be fraudulently altered by a number of means in order to change reported profit levels, such as:
Altering the bill of materials and/or labor routing records in a standard costing system
Incorrectly counting the quantity of inventory on hand
Performing an incorrect period-end cutoff
Allocating more overhead than actually exists to inventory

The cost of goods sold is the total expense associated with the goods sold in a reporting period. One way to calculate the cost of goods sold is to aggregate the period-specific expense listed in each of the general ledger accounts that are designated as being associated with the cost of goods sold.

This list usually includes the following accounts:
Direct materials
Direct labor
Factory overhead
Freight in and freight out

The list may also include commission expense, since this cost usually varies with sales. The cost of goods sold does not include any administrative or selling expenses.
In addition, the cost of goods sold calculation must factor in the ending inventory balance. If there is a physical inventory count that does not match the book balance of the ending inventory, then the difference must be charged to the cost of goods sold.
An alternative way to calculate the cost of goods sold is to use the periodic inventory system, which uses the following formula:
Beginning inventory + Purchases - Ending inventory = Cost of goods sold
Thus, if a company has beginning inventory of $1,000,000, purchases during the period of $1,800,000, and ending inventory of $500,000, its cost of goods sold for the period is $2,300,000.

To use the periodic inventory system, purchases related to manufactured goods must be accumulated in a "purchases" account.

The calculation of the cost of goods sold is not quite so simple as the general methods just noted. All of the following factors must also be taken into account:
- Charging to expense any inventory items that have been designated as obsolete
- Altering the cost of materials when a different FIFO or LIFO cost layer is used. Alternatively, an average costing method may be used to derive the cost of materials.
- Charging to expense any scrap that is considered abnormal, rather than charging it to overhead
- Charging to expense the difference between standard and actual costs for materials, labor, and overhead

There can also be differences in the cost of goods sold under the cash method and accrual method of accounting, since the cash method does not recognize expenses until the related supplier invoices are paid.
Given the issues noted here, it should be clear that the calculation of the cost of goods sold is one of the more difficult accounting tasks.
The cost of goods sold is usually separately reported in the income statement, so that the gross margin can also be reported. Analysts like to track the gross margin percentage on a trend line, to see how well a company's price points and production costs are holding up in comparison to historical results.

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