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STORY 1150 — MENTOR
Everyone standing on that stage that day had a story of their own.Some people come into our lives only for a short while, yet leave an impression that remains with us for the rest of our lives.That is...
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STORY 1449 — FELLOWSHIP
This was my second encounter with Ir. Ahmad Rafidi, one of the very active leaders of IEM.The first time I met him was earlier this year, during an interview session at the IEM Headquarters in Petaling...
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STORY 1148 — OCTOBER
Almost a year ago, after spending several months focusing on completing my report, the full report was finally submitted in early October 2025.Amid the demands of daily work and other...
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STORY 1147 — LISTEN WITH CURIOSITY
One day, I accompanied Abu to the Lahad Datu Customs Office to discuss several matters with the Customs officers.Once the date and time of the meeting had been confirmed, the two of us made our way to...
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Proposal: Accounting Standard for Environmental Damage Costs
If I were contracted by the Accounting Standards Board, I would propose developing an accounting standard for environmental damage costs for the following reasons:(i) Why develop the accounting...
View ArticleCurrent Ratio and Company Liquidity
If I were the CEO of a company, I would use the current ratio to assess whether the company has enough short-term assets to meet its short-term financial obligations.The formula is:Current Ratio =...
View ArticleEVALUATION OF THE POTENTIAL OF LOW ALTITUDE ECONOMY IN THE PALM OIL INDUSTRY
1.0 IntroductionThe palm oil industry is a geographically extensive and operationally complex industry involving plantation management, harvesting, transportation, milling, processing and supply-chain...
View ArticleLOW ALTITUDE ECONOMY (LAE): ECONOMIC TRANSFORMATION AND ENABLING TECHNOLOGIES
1.0 IntroductionThe rapid development of digitalisation, artificial intelligence (AI), autonomous systems, advanced batteries and unmanned aircraft has created new opportunities for economic activities...
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AN INSIGHT FROM ASSOC. PROF. DR. IDA YASIN LOW ALTITUDE ECONOMY (LAE)
Malaysia’s LAE FrameworkMalaysia is expected to unveil its blueprint for the Low-Altitude Economy (LAE) by the end of the year, providing a clear framework to regulate and support the emerging sector....
View ArticleBusiness Economics by N. Gregory Mankiw and Mark P. Taylor
The book applies basic economic theory to real business decisions. It is especially useful for understanding how managers make decisions about prices, production, costs, markets, investment,...
View ArticleDemand, Supply and Market Equilibrium in the Digital Economy
1. IntroductionThe traditional economic model explains market behaviour through three fundamental concepts: demand, supply, and market equilibrium. Demand represents the quantity of goods or services...
View ArticleChina & IFRS
LONDON (Nov 25): China will look at how its international companies could make greater use of cross-border accounting rules to better inform investors, the Chinese authorities and a global accounting...
View ArticlePhilip Morris Case
The tobacco companies have paid billions because of smoking-related illnesses. Philip Morris, a leading cigarette manufacturing, paid over $3 billion in one year. As the CFO responsible for the...
View ArticleStrategic Diversification
Strategic diversification of sources of finance means that a company does not depend excessively on one source of funding. Instead, it creates a balanced financing structure using several sources such...
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Net Present Value (NPV)
Net Present Value (NPV) is one of the most important capital-investment appraisal methods because it determines whether an investment is expected to create or destroy value for the company after...
View ArticleDays Sales Outstanding (DSO)
The situation described in the article can be understood clearly through Days Sales Outstanding (DSO), an important working-capital and cash-flow indicator.1. What is DSO?Days Sales Outstanding (DSO)...
View ArticleStatement of Comprehensice Income and Statement (SCI) of Financial Position...
How does the statement of comprehensive income differ from the statement of financial position, and what unique insights does each provide for decision-making in your organisation?The Statement of...
View ArticleElon Musk case in Malaysian Context
In the Malaysian context, similar cases can be reduced through stronger governance, transparency, and conflict-of-interest controls:Strict insider-trading controls— directors and senior management...
View ArticleKey lessons learn from Elon Musk Case
The key lessons from the case are:Strong corporate governance is essential— independent directors and effective oversight are needed to prevent conflicts of interest.Leaders must separate personal...
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