怪论时常有，现今特别多

怪论时常有，现今特别多                                               5.5.2018

1. 知名作家说，选区划分制造超级华人区、超级马来区，推动这种划分法的背后，是大马选民。

人说鬼话，嚇死我了。

选区划分不公，不就因为杰利蠑螈，与我们选民如何投票何干。

2. 坐政府第二把交椅人物说，大选落在星期三，在新加坡工作的选民，如申请不到假期，就不必回来投票。

从小每到选举，电台及电视台必播:

Marilah mari
Pergi mengundi
Jangan lupakan kewajipan
Warganegara.

投票是权利，也是责任。电台电视播一套，高官说一套， 这司马昭之心，我们选民皆知。

3. 一毛哥问，1MDB 课题讲MO1吃了人民26亿，看看你的户口，有少一毛钱吗?你公司户口有少10塊钱吗?有吗!

谢谢提醒，我查了, 户口里的钱没少，因为我看得紧。

公寓养牛、东西买贵了，我户口里也没少一毛钱。

但要填补国库虚空，汽油、白糖及面粉津贴少了，买东西要还GST。货品价钱贵了，我又查了，是用户口里的钱还的。

头壳坏了，赵紧去看医生。

4. 某官员以上届大选的条例不适用于本届大选，进而否决某候选人(被判罰款RM2,000)的竞选资格。

拜托，即是行政人员，又兼做法官。留下一些职位给其他人，可以吗?每个人都需要工作、赚钱、养家。钱不会从天而降，虽然谣传到处有人派钱。

5. 最高龄候选人说，他乘坐的飞机故障，是遭人破坏。

没找到证据，先不要做出指控。在此非常时期，天秤阵线衮衮诸公都在求神拜佛，祈求投票日前，最高龄候选人不要有所闪失，以免影响投票情绪。保庇保庇!

记尤青山校长二三事

记尤青山校长二三事                        7.1.2018

我1980至1985就读于江沙崇华国民型中学，都是尤青山校长掌校。

毕业多年，于30.4.2017 半百回校日初见校长，复在9.12.2017雪隆校友会晚宴再见，校长老当益壮。见到校长，也勾起一些往事。

校长当时有一规定，SPM考试，学生都得报考华文，不考的学生必须见校长获得批準。记得当时老肥想不考华文但不敢见校长而作罷，只有阿昆去见校长得到批準考图畫。

现今有很多学生因要拿全科A而放弃考华文(以符合政府獎学金的条件')，如果是尤校长掌校，大多数学生应该都会乖乖报考华文吧。

xxx

我中五时，有一天被叫到校长室。校长交给我南洋商报高中组獎励金申请表格，要我填上，申请獎励金。结果成功了，拿了RM100(没记错的话)。

八十年代的RM100，真比牛车轮还大，当时Kosong面只三毛，炒鮮蚬粿条才五毛。




















x x x

中四时因当副班长，我常在放学后帮老师拿作业簿去教员办公室，常在教员休息室看到马来报章在桌上。有一次正巧碰到校长，就问校长可不可以把言论版拿回家，校长答应了。之后我每天放学都迟些回，等多数老师都离开学校才去教员休息室拿报纸，我也遵守校长的批準，只拿两页报纸，言论版及相联的一页。

我持续拿马来报章大约有一年的时间，直到接近SPM考试才停止。当然间中有时报纸被老师拿走或放到别处，就拿不到了。

回校日见到校长，问起此事，校长已不记得了，只说当时资源贫乏，学生都没买马来报:施恩慎勿念。

我今时能够应用马来文处理文件及上庭，有时也敢敢修改马来同事的结案陈词，多亏了当时的苦功，也要感谢校长的恩典。

Entry requirements for the Certificate in Legal Practice (CLP) examination for students with Unified Examination Certificate (UEC)

1.               In early 2017, my wife and I checked the website of the Legal Profession Qualifying Board (LPQB) and found the following information:

 

“Entry requirements for the CLP examination

 

In order to qualify as a candidate of the CLP examination, you must fulfill the following criteria:

 

FOR U.K. LAW DEGREE HOLDERS:

 

A.         A minimum of 3 credits at SPM level or its equivalent obtained in one and the same examination.

 

The qualifications which are accepted as equivalent to SPM are as follows:

 

            •           GCE ‘O' level examinations by the U.K. Boards;

•           the Singapore Cambridge GCE ‘O' level; OR

•           the Unified Examination Certificate (‘UEC')*.

 

AND    

 

B.         A minimum of 2 principal passes at STPM level or its equivalent obtained in one and the same examination. The duration of the STPM course or its equivalent shall be a minimum of 1 academic year.

 

The qualifications which are accepted as equivalent to STPM are as follows:

 

•           ‘A' level (passes at Advanced Level) by the U.K. Boards;

•           the Singapore Cambridge GCE ‘A' level; OR

•           the UEC*.

 

AND    

 

C.        A recognised law degree (see "WHO HAS TO SIT FOR, & PASS, THE CLP EXAMINATION?") which was studied for a minimum of 3 academic years and contain a minimum of 12 law subjects out of which you must have passed 6 core subjects (i.e. Law of Contract; Law of Torts; Constitutional Law; Criminal Law; Land Law; and Equity & Trusts which each was studied for the duration of 1 academic year). The law degree must have been obtained within 6 years of initial registration with the university (EXCEPT for the LL.B from the University of London (External) which must be completed within 7 years upon successful completion of the Intermediate Examination or a referral thereof AND you must have obtained at least a Second Class Lower law degree).

 

*NOTE:           The Legal Profession Qualifying Board, Malaysia ('The Board') in its meeting held on 23 September 2005 had decided that the UEC is to be no longer recognised as a qualification equivalent to SPM and STPM, respectively, for purposes of application as candidates to sit for the Certificate In Legal Practice ('CLP') Examination. An applicant who has a UEC is also required to possess a minimum of 3 credits in SPM or O-Level OR 2 principal passes at STPM or A-Level.”

 

2.         I note that the word used is “OR” which means my son, who has SPM and UEC certificates, is qualified to sit for CLP when and if he graduates from law school sometime in 2019.

 

3.         We had also checked the Frequently Asked Questions and found the following:

 

            “Q10:   I did not sit for the Sijil Pelajaran Malaysia (SPM) and the Sijil Tinggi Pelajaran Malaysia (STPM). Am I eligible to take the CLP Examination?

 

A:         There are other qualifications which are accepted as equivalent to the SPM and STPM. Please refer to the “New Guidelines”; “Clarification On Specific Areas In The New Guidelines” and “Guidelines For Recognition Of Australian And New Zealand Law Degrees”. Please note that for purposes of registration for the CLP Examination:

 

•          A holder of the Unified Examination Certificate also needs to have attained a minimum of 3 credits in SPM or O-Level OR 2 principal passes at STPM or A-Level.”

 

4.         Again, the word used is “OR”.

 

5.         On 16.11.2017, it was reported in the Chinese newspapers that a Member of Parliament, Teo Nie Ching was informed recently that the LPQB has notified the local private law schools not to take students with UEC, reason being the entry requirements for the CLP examination has been amended and now students with UEC is required to also have STPM or A Level.

 

6.         I checked on the website of LPQB and noticed that the notation has been amended to the following:

 

“*NOTE: The Legal Profession Qualifying Board, Malaysia ('The Board') in its meeting held on 23 September 2005 had decided that the UEC is to be no longer recognised as a qualification equivalent to SPM and STPM, respectively, for purposes of application as candidates to sit for the Certificate In Legal Practice ('CLP') Examination. An applicant who has a UEC is also required to possess a minimum of 2 principal passes at STPM or A-Level.”

 

7.         It is not stated when the amendment was made or when it would or had come into effect. There was no public announcement made by the LPQB. It was reported that the LPQB will decide later the fate of students with UEC who are already studying for and will be sitting for CLP exam next July.

 

8.         The action of the LPQB is utterly unfair to the students who are already enrolled in the law schools. Whatever changes or amendments made by the LPQB should not take effect immediately and/or retrospectively. Sufficient time and notice must be given to students who may be affected by the changes.

 

9.         With the 5 to 6 year cycle in secondary school education, I suggest that the changes or amendments made must be announced 5 or 6 years before its implementation.

 

10.       On a separate note, I wish to touch on the standard of UEC. While it is recognised by most universities in the world (as far as I know students with UEC have been studying in UK, Australia, New Zealand, USA, Canada, Germany, Singapore, Taiwan, Hong Kong, People’s Republic of China and I believe many other countries), sadly it is not recognised in Malaysia, resulting in brain drain to other countries.

 

Kee Tong Kiak

23.11.2017

Compensation for loss of employment vs gratuity

Compensation for loss of employment vs gratuity by Crowe Horwath on 13.9.2017

1. Public ruling 1/2012 - compensation for loss of employment.  Gratuity - PR 9/2016.

2. Gratuity is attributable to past services.  Compensation for loss of employment is attributable to loss of employment.

3. Compensation for loss of employment - in lieu of notice, breach of contract, release from obligation, ex gratia, redundancy/severance payment or restriction of similar employment.

4. Tax treatment -

a) Due to ill health - fully exempted
b) Other reasons - RM10,000 per completed year of service with same employer or companies in same group.

5. Exception - not applicable to a non - service director of a controlled company - s139 Companies Act (50 shareholders but controlled by 5).

6. VSS
a) reemployment by another company in same group - no tax exemption
b) no reemployment - yes.

7. Full exemption for gratuity - Sch 6 para 25
a) ill health
b) retirement after 55 or compulsory age of retirement based on law - 10 years employment with same employer or group
c) compulsory retirement based on contract at 50 but b4 55 - 10 years employment with same employer or group

8. Effective YA2016 - exemption RM1,000 per completed year of service.

9. Gratuity credited into EPF account - taxable in year credited to EPF account

10. Death gratuity - tax exempt

11. Retirement benefit - taxable unless specifically exempted under s150 ITA.

AGM

AGM of Malaysian Chinese Society

A man attends the annual general meeting of Malaysian Chinese Society. He is stopped at the registration counter.
Officer: I am sorry, sir. You are not a member. You cannot go in.
Man: I am a Malaysian Chinese and you are Malaysian Chinese Society. Why am I not a member?
Officer: Our constitution provides for qualification of members and you have to apply to be our member.
Man: Your name confused me. I suggest you change name to "Certain Malaysian Chinese Society".
Officer: ...

联谊会会员大会

有位大叔出席大马华人联谊会会员大会。
接待员：对不起，你不是会员，没资格出席。
大叔：今天是大马华人联谊会大会，我是大马华人，为什么我不是会员。
接待员：我们的章程有阐明谁是会员。
大叔：你让我很混淆。你应该改名为「特定大马华人联谊会」或「某些大马华人联谊会」，不要用大马华人。。。
接待员：。。。

诗

青山几度变黄山

世事纷飞总不干

眼内有尘三界窄

心头无事一床宽

２.8.2017

苦水三则

苦水三则 @ 7.5.2017

沙爹店外排长龙,店里有两个顾客,吃完后谈天已两小时。
老板娘: 老板,你们还要加沙爹吗?
顾客: 你是要赶我们走是吗?
老板娘:  。。。
苦水: 我又没有赶他们走,只是问要不要加沙爹, 有错咩?

x x x

沙爹店里有两个顾客坐在8人桌,店外有很多客人在排队。
老板娘: 老板, 可以请你们去坐2人位的桌子吗?
顾客: 你是要赶我们走吗?收钱,我们以后都不会再来光顾你的店了!
老板娘:  。。。
苦水: 我又没赶他们走,只是跟他们商量而已,有错咩!

x x x

沙爹店来了两个顾客。
顾客甲: 老板娘,等一下付钱时我埋单。
老板娘: 好的。
吃完后,顾客甲叫来老板娘。
顾客甲: 老板娘,我不是已经告诉你我埋单吗,为什么你们收我朋友的钱?
老板娘: 你是有跟我讲啦。不过收钱的伙计不懂啦。
顾客甲: 我要你道歉。
老板娘: 道什么歉喔?
顾客甲: 你害我很没有面子啦。
老板娘: 。。。
苦水: 他有心要请客,一来到就交给我RM50或RM100,或者吃飽给钱时手脚快一点,我看他没有心要请客的。我的伙计不懂谁请客,收了他朋友的钱,有错咩?