教育非零和游戏

【党团文告／马华公会公会（蔡细历）】雪兰莪州务大臣卡立依布拉欣建议开放玛拉工艺大学的学额给非土著的建议，引起马来人社群强烈抗议，这令日前因为反对律师工会举办回教徒论坛所挑起的种族紧张气氛升温。事实上，卡立所说的正是非土著所爱听的话。

然而，我担心有心人将企图把上述课题扭曲成国内各种族间的一场零和游戏，即一个种族得益，等于其他族群蒙亏。这将演变成一个分歧性的课题，对国家不是一种健康现象。如果我们不谨慎处理，国家将因为意见的分歧而四分五裂，失焦于为共同目标而团结一致。

我尊重那些学生及各组织的反对权力，那是群众的愤怒声音，他们通过声明文告及大字报提出抗议，来自国内各种族、宗教背景的有正确思维人士，已经对这样的局势表示关注。尽管我们坚持教育不该被政治化，但在我国，教育课题已经成为政治议题。

在玛拉大学的风波上，马华公会及其资深领袖当前必须阐明他们在这个课题的立场。

马华公会应该指出，全体马来西亚人民的共同目标，是要政府确保能向所有人民提供最高素质的教育机会，不论是马来人、卡达山族、伊班族、印裔或华人。玛拉工艺大学是否要开放给非土著，其实是一项可以开放及成熟的讨论。

指名道姓喊口号无法解决问题

据我了解，大部分马来西亚人民及政治领袖对任何种族课题感到不自在，其实把问题扫在地毯下是不健康的做法。我相信，大部分有正确思维的马来西亚人民，不管他们来自哪一个宗教，不仅是态度成熟，同时也能够以体谅他人感受的态度，去讨论或辩论那些尤关每一个人权益的课题。

指名道姓或高喊口号将无法解决事情，除非我们比赛谁喊得最大声。马华公会作为国内其中一个历史悠久的政党，可以扮演引领中庸及先进性的角色；举例说，如果其他族群对华人不满，那么马华公会有责任向他族证明，我们强调的是国内全体人民都是同等的伙伴。

我认为应该从表面意义去看待卡立的建议，或者这是所有人都不赞同的建议，但必须尊重。我不认为他应该被视为叛徒。

若 该大学日后开放给非土著，将是受欢迎的举措，就像任何由华社创办的学员，一向来都开放门户给各族群学生。我确信，这将促进各种族学生互相交融，这也是政府 在各项计划所要贯彻的精神。我们不要因为过去一星期出现言分歧论而自我分化，不论是关系到宗教或种族。让我们放眼一个共同目标，确保所有马来西亚人民都能 有最好的教育。

教育绝对不是一场零和游戏！

Source: MerdekaReview

Is Barisan 2004 Election Victory Legal?

GEORGE TOWN: The sum of RM218mil that a High Court has ordered Umno to pay for 2004 general election campaign materials exceeds the 2004 general election spending limit, said DAP secretary-general Lim Guan Eng.

He said in a press statement here Tuesday the Kuala Lumpur High Court judgment meant that the party had exceeded the spending limit of RM94.3mil at the maximum of RM200,000 per parliamentary constituency and RM100,000 per state constituency.

It was reported Tuesday that a High Court deputy registrar had ordered Umno to pay the sum to supplier Elegant Advisory Sdn Bhd for printed materials, transportation and mineral water used by the party in the 2004 general election.

Lim said that under Section 19 of the Election Offences Act 1954, a candidate could not spend more than RM200,000 and RM100,000 respectively for a parliamentary and state constituency.

"Umno had claimed that the campaign materials were for Barisan Nasional and had nothing to do with Umno. With 219 parliamentary seats and 505 state seats contested in the 2004 general elections, this means that a party like Barisan that contested all seats cannot spend more than RM94.3mil or else Barisan's victories are illegal.

"With RM218mil spent whether by Barisan or Umno on campaign materials alone, this is more than double the legally permitted amount," said Lim.

He said that spending above the limits imposed by the Elections Offences Act 1954 was an illegal practice under Section 27, and subject to a fine of RM5,000 by the Sessions Court, disqualification as a wakil rakyat and removal of rights as a voter.

"However, such laws are marked more by its breach than its compliance," he added.

Lim said this might now be an academic question since the 2004 general election had been superseded by the 2008 general election.

"The Election Commission’s failure to act and question the legality of the 2004 general election victories by the Barisan government not only makes a mockery of the very election laws it has drafted but also the spirit of democracy that votes should not be bought and sold," he said.

Source: The Star

What Every Aspiring Accountant Should Know About FX Rates

The first thing you should know is that FX spot rates are written with the base currency first and the terms currency second. (The base currency is the denominator currency. The terms currency is the numerator currency.) For example "USD/JPY 120.50" means 120.50 Yen per Dollar. BASE/TERMS is contrary to the way most people would write a fraction, but it is the convention of the market. What is the market convention for determining which currency is the base currency of a currency pair? There is a hierarchy of currencies: EUR, GBP, AUD, NZD, USD, CAD, JPY. Given a currency pair, the base currency will usually be the first one you reach in this list.

The second thing you should know is that FX spot rates are actually two day forward rates. That's because FX spot contracts are for settlement in two business days. If you agree to the spot trade on Monday, each party is expected to make payment two days later on Wednesday. The exception in USD/CAD. Spot settlement is only one business day forward for USD/CAD. There is an FX market for immediate delivery. It's called the cash market and the rate is called "the cash rate." Also, there is an FX market for next-day delivery. The rate is called "the tom rate." (Tom for tomorrow.) Note that the tom rate is the same as the spot rate for USD/CAD, because for USD/CAD, spot contracts already deliver the next day.

Finally, you must be aware that an FX spot rate should never be applied to an income statement item to change it into another currency. FX spot rates should only be applied to balance sheet items. A balance sheet is a snapshot in time and balance sheet items are balances that existed at that moment. An income statement shows change in balances over a period of time. If you were going to use an FX rate to change an income statement item to another currency, would you use the FX rate at the start of the period, the end of the period, or an average rate? The answer is none of the above. Do not apply FX rates to income statement items.

Here is an example. Suppose you are a US-based entity and you buy a European bond (1 million Euros face) for one month and then sell it. You want to calculate your PNL in USD.

Date EUR/USD Bond Price (EUR)
Jan 1 1.2050 100
Feb 1 1.0050 101


Here is how NOT to calculate the PNL in USD.
(1,000,000 EUR) x (1.01 - 1.00) x (1.0050 USD per EUR) = 10,050 USD

This is the correct way to calculate the PNL in USD:
[(1,000,000 EUR) x (1.01) x (1.0050 USD per EUR)] - [(1,000,000 EUR) x (1.00) x (1.2050 USD per EUR)] = -189,950 USD

In this example the bond has increased in price by one Euro cent. But the US-based investor lost money on the position, because the Euro weakened dramatically over the period. Notice that in the correct calculation we are applying FX rates only to balance sheet amounts.

董事长给一个女学生的18条经典忠告

1、一定要有独立的人格、独立的思想。一个经过独立思考而坚持错误观点的人比一个不假思索而接受正确观点的人更值得肯定。不要成为灌输教育的牺牲品。

2、仕途，商界，学术。大致说来，每个人都注定要走上三条道路中的某一条。在进行职业生涯规划的时候，不妨以此作为思考的出发点。根据不同的职业生涯规划来塑造各自的核心竞争力。只有知道自己以后要做什么，才能知道自己应该学什么。

3、专业无冷热，学校无高低。没有哪个用人单位会认为你代表了你的学校或者你的专业。千万不要因为你是名牌大学或者热门专业而沾沾自喜，也大可不必因为你的学校不好或者专业冷门而自卑。

4、千招会，不如一招熟。十个百分之十并不是百分之百，而是零。如果你有十项工作每项都会做百分之十，那么，在用人单位眼中，你什么都不会。所以，你必须要让自己具备核心竞争力。“通才”只有在“专才”的基础上才有意义。

5、不逃课的学生不是好学生。什么课都不逃，跟什么课都逃掉没什么两样。一定要掌握学习的主动性，不要像读中学一样被老师牵着鼻子走。逃课没有错，但是不要逃错课。同时，既要逃课，又要让老师给高分。

6、一定要学会理财。对于贫困生来说，首先要做的不是挣钱，而是省钱。很多大学生读书的时候一掷千金，可是，毕业以后一个月的工资还不够交半个月的房租。

7、大部分女生将电脑当成了影碟机，大部分男生将电脑当成了游戏机。大学生要掌握必要的计算机操作能力，但是，很多时候电脑会成为浪费时间的堂而皇之的借口。有电脑的大学生非常多，可是，这中间很多人可能大学毕业的时候还不会Excel，不会做一个像样的PPT

8、做事不如做人，人脉决定成败。一个人有多少钱并不是指他拥有多少钱的所有权，而是指他拥有多少钱的使用权。一个人具备多少能力，不只是说他一个人的时候能做什么，还包括他能通过别人做什么。一个人赚的钱，12.5%是靠自身的知识，87.5%则来自人脉关系。三十岁以前靠专业赚钱，三十岁以后拿人脉赚 钱。所以，请好好珍惜大学期间建立起来的人脉关系。这几年你认识的朋友可能会是你毕业以后最可宝贵的财富。

9、互联网固然威力无穷，但是，如果你沉迷于网络聊天，或者沉迷于网络游戏，浪费的金钱倒是可以弥补，荒废的青春就无可追寻了。轻舞飞扬已经红颜薄命了，而痞子蔡却继续跟别的女孩发生着一次又一次的亲密接触。对于很多大学生而言，网吧就是一个血淋淋的黑洞。

10、爱情是不期而至的，可以期待，但不可以制造。花开堪折方须折，莫让鲜花败残枝。一个有一万块钱的人为你花掉一百元，你只占了他的百分之一；而一个只有十块钱的人为你花掉十块，你就成了他的全部。

11、研究生扩招的速度是30%，也就意味着硕士学历贬值的速度是30%。千万不要以为考研究生就是积极进取的表现。对于很多人而言，考研不过是一种消极 逃避的方式罢了。对于绝大多数人而言，读研究生纯粹是浪费时间浪费金钱，立志从事科研、学术的人及其他少数人除外。

12、不要一门心思想着出国，更加不要迷信外国的月亮比中国圆。削尖脑袋记GRE词汇很可能是一件非常愚蠢也非常可悲的事情。既然全世界的公司都想到中国的市场上来瓜分蛋糕，为什么中国人还要一门心思到国外去留学然后给外国人打工？

13、人才市场就是一个地雷阵。通过多种方式求职固然没有错，但是千万不要饥不择食。只要用人单位一说要你交钱，你掉头就走便是了。

14、求职简历必须突出自己的核心竞争力。求职的时候大可不必像严守一那样“有一说一”，必要的时候恰到好处地说一些谎言是非常有用的。一份求职简历只要 用一张A4纸做个表格就足够了。很多女生的求职简历就像是写真集，不但浪费钱，而且对求职毫无用处。面试其实是有规律的，每次面试的时候只要背标准答案就 行了……

15、垃圾是放错位置的人才。所以，在找工作的时候一定要把自己放到那个让你成为人才而不是垃圾的职位上。当然，前提是你要知道自己究竟想做什么、究竟适 合做什么。世界上最大的悲剧莫过于有太多的年轻人从来没有发现自己真正想做什么。骑驴找马固然没错，可是，并非随便找一头驴就能找到千里马。所以，一定要 重视第一份工作。

16、大公司是做人，小公司是做事。进入公司工作以后，必须尽快融入写字楼政治。职员能否得到提升，很大程度不在于是否努力，而在于老板对你的赏识程度。在写字楼的政治斗争中，一定要学会自我保护。（具体技巧就不多说了，书中每一条都说得非常具体）

17、瘦死的骆驼比马大。撑死胆大的，饿死胆小的。一定要有创业的勇气和魄力。如果你一只满足于给别人打工，那么，不管你工资多高，永远都只能是一个可怜的穷光蛋。就算月薪2万，在深圳上海那种地方，一年的存款还买不来一个小小的洗手间

18、大学期间一定要多去图书馆多去自习室。很多书你现在不读，一辈子就再也没有机会去读了。虽然不是每本书看了都一定有用，但是，因为你不知道究竟哪本 书以后会有用，所以只好多看书，并且抛弃那些过于功利的想法。尽管每次网到鱼的不过是一个网眼，但要想捕到鱼，就必须要编织一张网。