印度工資漲幅居亞太首位 (20:19) Mingpao News
2007年8月26日
沙特阿拉伯《中東報》引述調查顯示，印度是去年亞太地區工資增幅最大的國家，其次是菲律賓，而日本排在最後。
報告說，去年印度的平均工資上升了14%到15%，預計今年將上升17%。菲律賓的增幅是8.2%％﹔日本是2.6%。
報告說，由於印度人的工資水平較低，增長可能將持續一段時間。在印度，保險公司的工資增長幅度達到17.1%﹔銀行和金融服務業工資增長達15%。軟件公司為15.6%。工資增幅最小的行業是醫療衛生業和醫療產品業，增長幅度為12%。
唔知我有冇跟大隊加呢... :-P
Monday, August 27, 2007
Wednesday, August 22, 2007
妳我他．彼岸花
曼珠沙華又名彼岸花、天涯花、舍子花，出自法華經：本名摩訶曼陀羅華曼珠沙華，意思是，開在天界之紅花，它盛開在陰曆七月，花語是“悲傷的回憶”。
彼岸花是"花不見葉, 葉不見花"。雖然花和葉出長於同一根, 但卻是一生一世, 永不相見
有什麼是一生一世, 永不相見的呢: 就是生離死別。死別固然無話可說，但生離，卻是自己做成的。
曼珠沙華，傳說是渡引之花，有獨特的香氣，能喚起前生的記憶。三生石畔，彼岸花開。
彼岸花是"花不見葉, 葉不見花"。雖然花和葉出長於同一根, 但卻是一生一世, 永不相見
有什麼是一生一世, 永不相見的呢: 就是生離死別。死別固然無話可說，但生離，卻是自己做成的。
曼珠沙華，傳說是渡引之花，有獨特的香氣，能喚起前生的記憶。三生石畔，彼岸花開。
Thursday, August 09, 2007
IFRS 69: Accounting for Girl Friends
IFRS 69: Accounting for Girl Friends
Objective:
The objective of IFRS 69 is to prescribe the accounting treatment for Girl friends. The principal issues are the timing of recognition of a female friend as a girl friend, the no. of days the relationship can be carried on and any write down in this romantic relationship. It also provides guidance on the methods to be employed to make GF.
Scope:
This IAS applies to all GF’s except those whose father, brother, ex-boyfriends or prospective boyfriends are working in police, army, intelligence agencies or political organizations or 6+ feet tall, have muscular body and know kung fu, judo or any other marshal art.
Definitions:
The following terms are used in this Standard with the meanings specified:
LOVE is a serious mental disease, mostly found in old Indian movies, dramas and Urdu literature.
FLIRTING is the modern form of love; this disease came from Hollywood movies, new Indian movies, internet, mobile phones, and English literature.
MARRIAGE is a long term liability as a result of PAST events that is expected to be settled by increasing the population, decreasing the health and money.
GIRL FRIEND is a current asset as a result of past efforts that is probable to generate future dates, physical contact and gifts. If not properly handled may become long-term liability i.e. wife.
BOYFRIEND-SPECIFIC value is the present value of the future dates that a boyfriend expects to realize from continuing use of the GF over its useful life and from its disposal to his another friend at the end of the flirting term
FLIRTING TERM is the higher of the following:
-from your first conversation till the time the GF father catches you
-from the time of your first date till your GF get married with another person ,in which case she will become your ex-GF.
-from the time of your first date till you get married with your GF, afterward it will become a suffering term.
RECOGNITION
A girl shall be recognized as a girl friend if, and only if:
(a) it is probable that future physical benefits associated with the girlfriend will flow to the boyfriend,
(b) no possibility of GF becoming a long term liability (wife) exists and
(c) the expenditures to be incurred (e.g. in respect of gifts, cards etc ) can be measured reliably
Female Cousins, younger sisters, and other female friends associated with the girlfriend should not be recognized. However, beautiful and bold ones should be declared in the flirting statement if and only if it is probable that they are expected to result in prospective girlfriends.
MEASUREMENT OF USEFUL LIFE OF GF
All the following factors shall be considered in determining the useful life of a GF:
(a) Expected “usage” of the girlfriend.
(b) Expected “physical” wear and tear, which depends on “operational” factors such as the number of “shifts” the GF is to be used.
(c) Technical or commercial obsolescence arising from changes in fashion or “service output” of the GF.
(d) “Legal” or similar limits on the “use” of the GF.
DERECOGNITION
The Girl Friend shall be derecognized:
1. at the end of the useful life of GF or flirting term whichever is earlier,
2. when no future benefits are expected from her or her disposal or
3. when remote possibility of GF becoming long term liability occurs.
DISCLOSURE
The flirting statement shall disclose, for each “class” of GF:
A) Total no. of GFs with:
• age of GF
• complexion, face cut
• the useful life of each GF
• email address, residential address and mobile no. of each GF
• any “special” benefits that may have been derived from the GF
B) A reliable estimate of the boy friend regarding no. of expected GFs for each class of GF.
C) A reliable estimate of the expenditures to be incurred (e.g. in respect of gifts, cards etc) for each class of GF.
D) BOYFRIEND-SPECIFIC value with respect to each class of GF.
*****
Found from my friend's site. Enjoy
Objective:
The objective of IFRS 69 is to prescribe the accounting treatment for Girl friends. The principal issues are the timing of recognition of a female friend as a girl friend, the no. of days the relationship can be carried on and any write down in this romantic relationship. It also provides guidance on the methods to be employed to make GF.
Scope:
This IAS applies to all GF’s except those whose father, brother, ex-boyfriends or prospective boyfriends are working in police, army, intelligence agencies or political organizations or 6+ feet tall, have muscular body and know kung fu, judo or any other marshal art.
Definitions:
The following terms are used in this Standard with the meanings specified:
LOVE is a serious mental disease, mostly found in old Indian movies, dramas and Urdu literature.
FLIRTING is the modern form of love; this disease came from Hollywood movies, new Indian movies, internet, mobile phones, and English literature.
MARRIAGE is a long term liability as a result of PAST events that is expected to be settled by increasing the population, decreasing the health and money.
GIRL FRIEND is a current asset as a result of past efforts that is probable to generate future dates, physical contact and gifts. If not properly handled may become long-term liability i.e. wife.
BOYFRIEND-SPECIFIC value is the present value of the future dates that a boyfriend expects to realize from continuing use of the GF over its useful life and from its disposal to his another friend at the end of the flirting term
FLIRTING TERM is the higher of the following:
-from your first conversation till the time the GF father catches you
-from the time of your first date till your GF get married with another person ,in which case she will become your ex-GF.
-from the time of your first date till you get married with your GF, afterward it will become a suffering term.
RECOGNITION
A girl shall be recognized as a girl friend if, and only if:
(a) it is probable that future physical benefits associated with the girlfriend will flow to the boyfriend,
(b) no possibility of GF becoming a long term liability (wife) exists and
(c) the expenditures to be incurred (e.g. in respect of gifts, cards etc ) can be measured reliably
Female Cousins, younger sisters, and other female friends associated with the girlfriend should not be recognized. However, beautiful and bold ones should be declared in the flirting statement if and only if it is probable that they are expected to result in prospective girlfriends.
MEASUREMENT OF USEFUL LIFE OF GF
All the following factors shall be considered in determining the useful life of a GF:
(a) Expected “usage” of the girlfriend.
(b) Expected “physical” wear and tear, which depends on “operational” factors such as the number of “shifts” the GF is to be used.
(c) Technical or commercial obsolescence arising from changes in fashion or “service output” of the GF.
(d) “Legal” or similar limits on the “use” of the GF.
DERECOGNITION
The Girl Friend shall be derecognized:
1. at the end of the useful life of GF or flirting term whichever is earlier,
2. when no future benefits are expected from her or her disposal or
3. when remote possibility of GF becoming long term liability occurs.
DISCLOSURE
The flirting statement shall disclose, for each “class” of GF:
A) Total no. of GFs with:
• age of GF
• complexion, face cut
• the useful life of each GF
• email address, residential address and mobile no. of each GF
• any “special” benefits that may have been derived from the GF
B) A reliable estimate of the boy friend regarding no. of expected GFs for each class of GF.
C) A reliable estimate of the expenditures to be incurred (e.g. in respect of gifts, cards etc) for each class of GF.
D) BOYFRIEND-SPECIFIC value with respect to each class of GF.
*****
Found from my friend's site. Enjoy
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