smart

LOSING FRIENDS

2012-01-04T19:49:00.001-08:00

What do you do when a friend suddenly doesn't want to talk to you anymore?

Young people's heart is like sensitive thermometers. One minute you feel everything is great, and the next suddenly feel so down you're convinced you must be the most worthless person in the world. You may also be overwhelmed by great sadness and despair because of problem with friends, heartache over love or the illness of family member.

I assure you it is completely natural to experience such extremes of emotion and self-doubt while young, so you needn't compound your sadness by worrying that you feel that way. Rest assured that whatever your hardships, you will someday look back on them and they will all seem like a dream.

That said, it is important to recognize that as you go through such situations, the same is usually true for your friends. Therefore, the best thing to do is to have the courage to ask the friend who seems to be shunning you what's bothering her (or him). You will very likely find that the last thing she wanted to do was treat you coldly, and that in reality, while you neglected to find out what was wrong with her for fear of being hurt, she, too, was feeling rejected and lonely.

Human relationships are like a mirror. If you're thinking, "If only so-and-so were a little nicer to me, I could talk to him about how I fell," that person is probably thinking the same thing.

While it takes a bit of courage to make the initial attempt, a good plan would be to make the first move to open channels of communication. If, despite these efforts, you are still rebuffed, then the person you should feel sorry for is your friend.

We can not read what's in another's heart; the human heart is much too complex. People change-it's as simple as that. If your friend shares the same feelings about the friendship as you do, then it is likely to last a long time. But if he or she decides to opt out, then it will be short-lived. You yourself may unintentionally let a friend down, causing a rift in your relationship. My advice is that you hold fast to your identity regardless of how other may appear to change. ចូលរក្សាអារម្មណ៍ល្អ ចិត្តគំនិតល្អ ទៅលើអ្នកដ៏ទៃបើទោះជាអ្នកនោះមានការផ្លាស់ប្តូរយ៉ាងណាក៏ដោយ ។

If you are snubbed or let down by others, have the strength of character to vow that you will never do the same to anyone else. Though they usually do not realize it, those who betray other's trust are only hurting themselves. Those who intentionally hurt their friends are truly pathetic; it's as though they are driving a spike through their own heart.
បើសិនជាអ្នកត្រូវបានគេធ្វើរឿងមិនល្អ មិនគ្បីមកលើនោះ ចូលរឹងប៉ឹងឡើយ ហើយសច្ចាថាអ្នកមិនធ្វើរឿងដែលម្មាក់នោះធ្វើមកលើអ្នកទៅលើអ្នកដ៏ទៃឡើយ ។

Character and integrity are very important. Mutual respect and trust are crucial for creating real friendship. Naturally, there will be times when you have arguments and disagreements with your friends. But there should always be an underlying spirit of respect and consideration for each other. In friendship, we mustn't think only of ourselves.
ភាពស្មោះត្រង់និងការគោរពគ្នាទៅវិញទៅមក មានសារៈសំខាន់ណាស់ដើម្បីបង្កើតមិត្តភាពដ៏ល្អមួយ ។ វាជារឿងធម្មតាទេដែលអ្នក និងមិត្តរបស់អ្នកមានការឈ្លោះទាស់ទែងខ្វែងគំនិតគ្មាជាច្រើនលើកច្រើនសារនោះ ប៉ុន្តែទោះជាយ៉ាងនេះក្តីចូលរក្សាការគោរព និងការគិតចំពោះគ្នាទៅវិញទៅមក ។

In any event, should a friendship end, there is no need to grow despondent. You don't have to beat yourself up, thinking every friendship must last forever. The important thing is that you remember that true meaning of friendship and that you make that true meaning the basis for your interactions with others.

If one friend lets you down, don't stop trusting people; go and make a new friend. If you don't trust anyone, you might avoid being hurt or let down, but you'll find yourself leading a lonely existence locked up in your shell. The fact is, only someone who has experience pain and hardship can empathize with others and treat them with kindness. The essential to do, therefore, is to become strong.

Source: The way of youth, by: Diasaku Ikeda

តើគួរធ្វើយ៉ាងណានៅពេលដែលមានមនុស្សម្នាក់ រិះគន់មកលើយើង ?

2012-01-03T22:21:00.001-08:00

១ អ្នកមិនត្រូវច្រឡោត ហើយខឹងគេភ្លាមនោះទេ ការធ្វើដូចច្នេះវាប្រៀបដូចជាកូនក្មេង ដែលយំនៅពេលដែលគេវៃវា ព្រោះវាទន់ជ្រាយ និងមិនចេះគិតនោះឡើយ ។
២ សំរាប់មនុ្សធំប្រកបដោយពុទ្ធិ គេត្រូវសិក្សាមួយហេតុឲបានច្បាស់ ហេតុដូចម្តេច បានជាគេរិះគន់មកលើយើង ។ ព្រះពុទ្ធជាម្ចាស់បានពោលថា រឿងទាំងវាកើតដោយសារហេតុ ហើយរលត់ទៅវិញក៏ដោយសារហេតុ ។ មិនមានអ្វីកើតឡើងដោយឯងៗនោះទេ នៅពេលដែលគេធ្វើការរិះគន់មកលើយើង គឺគេកំពុងតែគិតថាអ្វីដែលគេធ្ចើនោះ ជារឿងត្រឹមត្រូវ ។ ពេលដែលអង្គុលីមារ សម្លាប់មនុស្សហើយកាត់យកម្រាមដៃ ពេលនោះគាត់ក៏គិតថាអ្វីដែលគាត់ធ្វើនោះត្រឹមត្រូវដែរ ។
៣ ក្រោយពីសិក្សាមូលហេតុហើយបើសិនជាអ្នកដឹងថាអ្នកជាដើមហេតុ ចូលអ្នកគិតថា នៅលើលោកយើងនេះមិនមានអ្វីដែលឥតខ្ចោះនោះទេ មនុស្សដែលមិនចេះខុសគឺមានតែមនុស្សស្លាប់ប៉ុណ្ណោះ ។ តែប្រសិនបើជាការរិះគន់នោះកើតឡើងដោយសារសាមានចិត្តរបស់អ្នកដ៏ទៃចូលអ្នក អធ្យាស្រ័យឲគេផង ដូចពាក្យចាស់ថាពាររំងាប់ដោយការមិនចងពារ ប្រសិនបើឆ្កែខាំអ្នក សូមអ្នកកុំទៅខាំឆ្កែវិញ។ អ្នកត្រូវដឹងថា សូម្បីតែព្រះពុទ្ធក៏មានគេចង់ពិឃាតដែរ ។ អ្នកមិនអាចហាមគេមិនឲធ្វើអំពើអាក្រក់មកលើអ្នកបានទេ ប៉ុន្តែអាហាមខ្លួនឯងបានមិនឲឈឺចាប់នឹងទង្វើរបស់គេ ។ អ្វីដែលអាក្រក់ដែលគេធ្វើ មកលើយើងចាត់ទុកវាជាសំរាមចុះ គួរកុំយកដាក់ខ្លួន ។

មនុស្សប្រអប់ទ្រព្យ និង មនុស្សធុងសំរាម
មនុស្សប្រអប់ទ្រព្យ មានន័យថាមនុស្សដែលចេះប្រមូលនូវចំណោះដឹង ទង្ចើជាកុសល បុណ្យ សីសធម៌ល្អ និងអត្ថប្រយោជន៍ល្អគាប់គូរ បានមកពីការសាងដោយខ្លួនឯង និងរៀនយកចំនុចខ្លាំង ចំនុចពិសេសផ្សេងៗទៀតពីអ្នកដ៏ទៃ ។ ករណីដែលមានបាប ឬអកុសល តែងតែព្យយាមជំរុះចោលពីខន្ធសន្តាន មិនឲបៀតបៀនជាប់អង្គប្រាណ មួយវិនាទីណាឡើយ ។

មនុស្សធុងសំរាម មានន័យថាជាមនុស្សដែលមិនបានប្រមូលយកនូវចំនុចខ្លាំង ចំនុចពិសេស ជាអត្ថប្រយោជន៍ ជាទ្រព្យគាប់ប្រសើរពីអ្នកដ៏ទៃមកទុកដាក់ជាទ្រព្យជាប់អង្គប្រាណឡើយ ប៉ុន្តែគេបែរជាប្រឹងប្រមូលយកតែវិបត្តិ បញ្ហា និងអំពើអកុសល លាមក មកផ្ទុកក្នុងប្រាណនាំឲស្មុកស្មាញ កង្វល់អំពល់គំនិតជារៀងរាល់ថ្ងៃ ។

Done!

2011-12-12T23:43:00.000-08:00

I've been trying hard to do some special thing. It's done by yesterday. However the result is not yet known. What known is that I'm failed to persuade s1 to do something.

It's quite long period, about a month, but it seems short for me. It changed my normal. I have to quit most of the things I regularly do everyday. Less sport time, no meeting with friend, less time for party, reduce some community and social work. All my time was on staying home and did something. Even when I eat, drive or sometimes work, I still manage time to do it. All is about helping s1. It's like i owe her sth that i have to pay back.

It's done now. My normal life is back. My lonely and boring time is back. What I noted is that I lose some wieght now. It surprises me.

Everywhere, everytime

2011-11-14T00:13:00.000-08:00

- In car
- Driving
- Lunch table
- Dinner table
- On bed
- Drinking table
- In shop, waiting goods process
- At the party

They are the places that I send sth to you.

crazy act

2011-11-05T22:35:00.000-07:00

People around me may think that i‘m crazy. most of time they see me holding phone even at drinking table, wedding party.... today my neighbour look at me in strange way. I was eating lunch using phone and there was a book near me. they may wonder what am i doing.

i was doing animportant thing. lolz

Committment!

2011-11-01T19:30:00.000-07:00

When you intend to do something, It needs your committment. It's very important to have things done successfully. However if the thing you intend to do related to other parties, your one side committment is never worth.

How to build one's committment?

Give and Take

2011-10-18T19:21:00.000-07:00

I try to give more than I take. I give what I can eventhough you don't take. I'm happy when you take. I never expect to be given.

Educational life without scholarship

2011-10-10T18:30:00.000-07:00

What my educational life will be without scholarship? Perhaps no BBA, no ACCA, no MBA.

Thanks gods.....

Nut Sam Art = 1

2011-10-10T18:11:00.000-07:00

My name is Art starts with A the first letter = 1
In khmer អាត starts with អ the first from the last = 1
My full name Nut Sam Art = 1
I was born on 11
I was born in Oct = 10 = 1
I am the only son of my dad = 1
I graduate in Accounting starts with A = 1
I finished ACCA also start with A = 1

Totally I love 1

Words left unspoken

2011-10-03T19:24:00.000-07:00

It was surprise that we ended up in this way. I really had nothing to say. I wonder if you've ever thought about my feeling. Everytimes I was teased almost everywhere, at school, playground even just drinking table by most everyone who know me. I was gossiped and prejudiced. It's like they were boiling a rock. Your committment and determination encourage me to be a rock. I ingored all thier worlds. Sometimes I thought to quit but I can't do it. Eventhough I'm a man I still feel embarrassed. Let alone you are a girl. You never want to be in relationship with any man. You are good kid who always want to keep fame of your family. What you want is just to achieve your goal that I offered help. I knew this. And I'm very proud that you decided to let me help. It was a surprise as I never expected it. It's gone throgh very well with happy and hard times. It ended with good result and questioning.

3rd Oct

2011-10-03T18:57:00.000-07:00

Phone message alert woke me up. It's about 23:00. I know it was her. I picked my phone and checked. Yeah it's you. Thank for making me smile before sleep.

17th August

2011-08-18T00:12:00.001-07:00

The overall was not as expected. Full day of report. I met someone there. We seem to know each other. In fact we used to study English in the same class in 2002. I recognised her. I remember her name and her sister's. But when I told her where we studied she didn't remember anything. Haha...

Recent common activites!

2011-08-14T23:35:00.000-07:00

Open up at 6:00.. laying in the bed and checking internet untill 6:25. Bath and prepare for work. Arrive office arounnd 7:20... Leave offfice around 16:45. Go to school or learn guita and dinner untill around 7. Game and Movie, Chat if someone online, practice guita, reading and sleep. Totally bored.

First wish from you!

2011-08-08T23:58:00.001-07:00

Not good nite anyway!!!

25th July

2011-07-26T02:16:00.000-07:00

When I heard sth that day many thing came into my head. However I made it clear by that night. I found that all problems come to me because of i myself. I'm too weak to control it. Everything is better now.

24th July

2011-07-26T02:13:00.000-07:00

As normal, I opened up with football. I had lunch with my close friends at Takmoa. No feeling to drink. I was terribly beaten in snooker. After that I and one of school-mate empty half bottle of green label. Finally drunk but not too much. Someone called me. Perhaps she had problem. However destiny didn't allow us to talk. It was interupted by phone line. Slept after helping a kid with marketing assigment. LIFE with what I recomended to her for the branch name of her green bettery.

23rd July

2011-07-26T02:11:00.000-07:00

It was so damn. Anger came again. I tried to calm it down with many reasons but still i can't do it. Finally, I made a decision which can change my life if it come true. It seems not a good decision. Everyone may think that it was deadlock decision for loser. But for me, I rarely be unrational.

22nd July

2011-07-26T02:10:00.000-07:00

Yes.. It was good new. Fell a bit better.

20th July

2011-07-26T02:08:00.000-07:00

Although it was good news, it still could not recover my feeling before 19th back. But it was better.

19th July

2011-07-26T02:04:00.000-07:00

The feeling of 13th come again. I was upset again. My determination, courage were almost completely lost. However, I still manage to hold. I could not find any worlds to say. Instead, wishing her good luck!

13th July

2011-07-26T02:01:00.000-07:00

It was the most angried day in my life. My tear almost fall down because of mixed feeling anger, disappointed, imcompetence.... I thought I was very very imcompetence. It was not thier mistake but it's mine.

:-|

2011-06-20T03:38:00.000-07:00

Speechless
Forceful
Unwilling
Must
Nil expectation
Waste
Happy
Just do it

11th June

2011-06-13T02:14:00.000-07:00

Seeing her sad face with deep breath. Ghost..I never feel this before.

MisCaring!

2011-06-13T01:19:00.000-07:00

It's good to care and concern about others. But sometimes you ignore their feeling. Your caring may hurt them in some ways. So be carefull otherwise Piture from google search

Sorry for ignoring ur feeling.

it hurts. Apayo

2011-06-10T10:51:00.000-07:00

i know when i tease at you, you hurt. But remember that i also hurt. However it's the only way i can do to make you better.

I'm sorry. It's really hurt and i don't want to do it.

កូនអ្នកមាន និងកូនអ្នក្រ

2011-06-09T19:39:00.000-07:00

កូនអ្នកមាន
- កើតមកលើគំនរទ្រព្យ
- មានឧបករណ៍លេងកំសាន្តទំនើបៗ
- មានប្រាក់រៀននៅសាលាថ្លៃៗ
- មានលុយចាយមិនខ្វះ
- មានឧបករណ៍ថ្លៃៗ ទំនើបៗប្រើ
- មានកេរ្តិ៍ឈ្មោះល្អ
- មានឱកាសរីកចំរើនខ្លាំ
..............................................

កូនអ្នកក្រ
មិនមានន័យថាកូនអ្នកក្រមិនមានអ្វីៗខាងលើនោះឡើយ ។ ពួកគេអាចមានអ្វីៗខាងលើដូចគ្នា ។

ចុះអ្វីទៅដែលខុសគ្នា?
អ្នីដែលខុសគ្នាគឺកូនអ្នកមានបានវាមកដោយសារឪពុក ម្តាយទំនុកបំរុង ចំណែកឯកូនអ្នកក្របានវាមកដោយការខំប្រឹងប្រែង ។

សំណួរសួរថាចុះកូនអ្នកមានចាំបាច់ប្រឹងប្រែងធ្វើអ្នីបើគេមានស្រាប់ហើយ? តើវាចាំបាច់ដែរឬទេ?
ជាការពិតណាស់កូនអ្នកមានមិនចាំបាច់ទៅខំប្រឹងប្រែងធ្វើអ្វីអោយហត់អត់អំពើនោះឡើយ ។ តែទោះជាយ៉ាងណាក៏ដោយមនុស្សមួយចំនួនគេចង់បានអ្វីដែលជាការខិតខំប្រឹងប្រែងរបស់ខ្លួន គេចង់បានអ្វីដែលជាស្នាដៃរបស់ខ្លួន ។ តើពួកគេអាចធ្វើអ្វីបានទៅ? វាមិនពិបាកទេបើគេចង់ធ្វើនោះ ។ ឪពុកម្តាយអ្នកមាន មានតែលុយផ្តល់អោយកូនទៅរៀនទេ ប៉ុន្តែគាត់មិនអាចផ្តល់នូវការការប្រលងជាប់ ឬនិទេសល្អអោយកូនរបស់គាត់ឡើយ ។ ទាំងនេះគឺពូកគេត្រូវតែខំប្រឹងដោយខ្លួនគាត់ ។ នេះមានន័យថាបើកើតមកជាកូនអ្នកមាន មានទ្រព្យសំរាប់រៀនហើយ គាត់ត្រូវរៀនអោយជាប់ រៀនអោយពូកែ ។ បើទោះជាគាត់រៀនមិនជាប់ មិនពូកែ យ៉ាងហោចណាស់ក៏គាត់ខំប្រឹងប្រែងអោយអស់ពីសម្ថភាពហើយ ។ នេះហើយជាតំលៃដែលគាត់បង្កើតអោយខ្លួនគាត់ ។

វាយមានរឿងច្រើនទៀតដែលយើងអាចលើយកមកនិយាយ ដូចជាការប្រតិបត្តិខ្លួនធ្វើជាកូនល្អតាមគន្លងធម៌ជាដើម ។ ប៉ុន្តែខ្ញុំសូមនិយាយតែត្រឹមចំនុចនេះចុះព្រោះខ្លាចគេវ៉ៃបែកភ្នែក ។

Naturality, Art and Professionalism

2011-06-07T18:08:00.000-07:00

Naturality, Art and Professionalism
វវាងកម្មវត្ថុទាំងបីនេះតើវាចាំបាច់ត្រូវតែមានមួយអត់មួយឬក៏យ៉ាងណា? សំរាប់ខ្ញុំ ខ្ញុំត្រូវការទាំងបី មិនអាចខ្វះមួយណាបានឡើយ ។ I don't need to act professionally and ignore who am I and I am Art.

Appolo អាប៉ូឡូ

2011-06-07T17:48:00.000-07:00

Apollo (Attic, Ionic, and Homeric Greek: Ἀπόλλων, Apollōn (gen.: Ἀπόλλωνος); Doric: Ἀπέλλων, Apellōn; Arcadocypriot: Ἀπείλων, Apeilōn; Aeolic: Ἄπλουν, Aploun; Latin: Apollō) is one of the most important and diverse of the Olympian deities in Greek and Roman mythology. The ideal of the kouros (a beardless, athletic youth), Apollo has been variously recognized as a god of light and the sun, truth and prophecy, medicine, healing, plague, music, poetry, arts and more. Apollo is the son of Zeus and Leto, and has a twin sister, the chaste huntress Artemis. Apollo is known in Greek-influenced Etruscan mythology as Apulu. Apollo was worshiped in both ancient Greek and Roman religion, and in the modern Greco–Roman Neopaganism.

http://en.wikipedia.org/wiki/Apollo

រីរាយដែលមានឈ្មោះថា អាប៉ូឡូ

APSARA អប្សរា

2011-06-06T21:42:00.000-07:00

អ្វីទៅជាអប្សរា?
Apsaras are beautiful, supernatural women. They are youthful and elegant, and proficient in the art of dancing. They are the wives of the Gandharvas, the court servants of Indra. They dance to the music made by their husbands, usually in the palaces of the gods, and entertain gods and fallen heroes. As caretakers of fallen heroes, they may be compared to the valkyries of Norse mythology.

(http://en.wikipedia.org/wiki/File:KarnatakaApsara.jpg)

សម័យឥឡូវ
បើទោះជាអប្សរាជានារីស្អាតប្រណិត គ្រប់ល័ក្ខក៏ដោយ ក៏គាត់គ្រាន់តែជាដុំថ្មរមួយតែប៉ុណ្ណោះ ។ យើងអាចសំឡឹងមើល គយគន់គាត់បានតាមការពេញចិត្ត ប៉ុណ្តែគាត់នៅតែធ្វើមិនដឹង មិនមានអ្វីតបតមកយើងវិញឡើយ ។ ព្រោះគាត់ជាដុំថ្ម ៕

29th May

2011-05-29T22:34:00.000-07:00

Good luck! Nothing can't be solved.

Mr. Lonely

2011-05-27T00:42:00.000-07:00

26th May

Arrived home around 7 pm. Turned on TV, PPCTV CH 10. An hour later, thinking what to do next. Cathed the phone and checked FB. It was so silent. Put it down and looked around. There were only four walls around me. Looked again on the table, I saw joystick, but no feeling to play game. hmm.. Thinking of over 200 movies in hard dics, my feeling said no. er.. I was asking my self why didn't any one ask me what are you doing? er.. then thoght of someone. Pick up the phone and text.. no reply often no reply. it's almost 10 pm now. Text again.. got reply... said sth out which is my concern. it was not a good conversation i knew. Then conversation ended few minutes later. Turned on laptop and listened to two songs. Played and repeated repeated... it's almost 11. went bathing.. text her to say good nite and sorry. then sleep. still stayed awake. phone beeped. i though perhaps i got message. er checked it now or left for the morning. K.. checked now. She said It's ok I know.

What alone night. Opp.. I almost forget that I've been living alone like this almost 10 years.

:-((((((

ក្រមុំដណ្តឹងម្តាយ

2011-03-27T08:15:00.000-07:00

ការស្រឡាញ់គ្នាវាជារឿងពីរអ្នករវៀងប្រុស និងស្រីដែលជាដៃគូរគ្នា ចុះមានទៅទាក់ទងអ្វីជាមួយនឹងម្តាយ? ហតុអ្វីបានជាពាក្យចាស់ថាក្រមុំដណ្តឹងម្តាយ មេម៉ាយដណ្តឹងចិត្ត?
ជាការពិតណាស់ពិតជាមានអត្ថន័យដ៏ជ្រាលជ្រៅ ។ បើយើងក្រឡេកមើលទៅសម័យបុរាណ ស្រ្តីខ្មែរប្រកាន់យ៉ាងខ្ជាប់ខ្ជួននូវប្រពៃណី ហើយភាគច្រើនអនាគត់របស់ពួកគេត្រូវបានសំរេចដោយឪពុកម្តាយ ។ ពាក្យថាម្តាយនៅក្នុងសុភាសិតខាងលើគឺសំដៅទៅលើទាំងឪពុកនឹងម្តាយ ដោយហេតុថាយើងអោយតំលៃស្រីជាធំ ។ ចុះហេតុអ្វីបានពួកគាត់ចាំបាច់សំរេចចិត្តអោយកូនស្រីរបស់គាត់? ហតុផលគឺសាម័ញ្ញ ដោយហេតុថាគាត់ជាមនុស្សចាស់ទុំ មានចំណេះដឹងនឹងបទពិសោធន៍ជីវិតច្រើន ជាពិសេសនារីនោះជាកូនស្រឹរបស់គាត់ដែលគាត់ខំបង្កើត និងចិញ្ចឹម ហើយពួកគាត់តែងតែមើលមកកូនរបស់ពួកគេថាកូនក្មេងរហូត ។ សូម្បីតែសត្វក៏ចេះស្រឡាញ់កូន ចុះទំរាំឪពុកម្តាយជាមនុស្ស? ឪពុកម្តាយណាដែលមិនចង់អោយកូនល្អ?

តើសម័យបច្ចុប្បន្នពាក្យខាងលើនេះនៅតែមានប្រសិទ្ធភាពដែរឬទេ? សំរាប់ខ្ញុំគឺវានៅតែអនុវត្តន៍ ហើយត្រូវបំផុតចំពោះគ្រួសារអភិជនណាដែលមានទ្រព្យធន ឬកិត្តយស ។ កំរិតជីវភាពពួកគាត់កាន់តែល្អការគាបសង្កត់ចំពោះកូនចៅកាន់តែខ្លាំង វាមិនខុសអ្វីអំពីការបកស្រាយខាងលើទេ ។ ទោះជាយ៉ាងណាក៏ដោយគ្រួសារធម្មតាក៏គិតដូចច្នេះដែរ ។

បើអ្នកគិតដូចខ្ញុំមានន័យថាបើស្រឡាញ់មនុស្សម្នាក់ អ្នកមិនត្រឹមតែយកដួងចិត្តនារួនោះអោយបានទេ គឹត្រូវធ្វើអោយឪពុកម្តាយរបស់គេយល់ព្រមផងដែរ ។ ការដែលស្រឡាញ់គ្នាដោយឪពុកម្តាយមិនយល់ព្រម អាចឈានទៅរកសេចក្តីអន្តរាយ ។
ការបកស្រាយខាងលើលើកយកតែមួយជ្រុងតូច ដែលជាខ្លឹងសារស្របជាមួយប្រធានបទប៉ុណ្ណោះ ។

2011-03-13T21:44:00.001-07:00

១៩ មីនាព្រះចន្ទចូលកៀកផែនដី ជាប្រផ្នូលល្អ ឬអាក្រក់
ផ្សាយក្នុងផ្នែក ព័ត៌មានបច្ចេកវិទ្យា ដោយ yornsophearith កាលពី 41 mins ago One Comment
យោងតាមសម្ដីរបស់ក្រុមអ្នកវិទ្យាសាស្ត្រមួយក្រុមបានឲ្យដឹងថា នៅថ្ងៃទី១៩មីនាខាងមុខនេះ ព្រះចន្ទនឹងវិលមកកៀកផែនដីបំផុត បើយោងតាមការអង្កេតក្នុងរយៈពេល១៨ឆ្នាំកន្លងមកនេះ។ ដំណើរវិលមកជិតនេះ ត្រូវបានគេសន្មតថា មានចម្ងាយប្រហែល ៣៥៦,៥៧៧គីឡូម៉ែត្រពីភពផែនដី។

បាតុភូតនេះត្រូវបានគេដាក់ឈ្មោះថា Lunar Perigee ផ្ទុយពី Lunar Apogee ដែលពាក្យនេះសំដៅទៅលើចម្ងាយ ដែលព្រះចន្ទនៅឆ្ងាយពីភពផែនដីបំផុត។ អ្នកវិទ្យាសាស្ត្រ Astrologer Richard Nolle បានហៅព្រះចន្ទថា Supermoon ដែលពាក្យនេះត្រូវបានគេប្រើកាលពីទសវត្សរ៍ឆ្នាំ១៩៧០។ អ្វីទៅជាSupermoon? Supermoon សំដៅលើរូបរាងរបស់ព្រះចន្ទរាងមូល (ប្រហែល៩០%) នៅពេលស្ថិតនៅជិតបំផុតនៃគន្លងផែនដី ហើយនៅថ្ងៃទី១៩មីនាខាងមុខនេះ យើងនឹងអាចមើលឃើញព្រះចន្ទមូលពេញវង់១០០%។

តាមសម្ដីរបស់ក្រុមតារាវិទូមួយក្រុមបានអះអាងថា បាតុភូតនេះមិនមែនជាបច្ច័យល្អសម្រាប់មនុស្សជាតិយើងទេ ពីព្រោះដំណើរវិលមកជិតផែនដីនេះ នឹងមានឥទ្ធិពលលើគំរូអាកាសធាតុលើភពផែនដី។ ជាមួយគ្នានេះដែរ មានអ្នកខ្លះភ្ជាប់រឿងនេះទៅនឹងវិនាសកម្មបង្កឡើងនៅភពផែនដីដូចជាការរញ្ជួយដីជាដើម។

ដោយឡែក លោក Peter Goldreich សាស្ត្រាចារ្យប្រចាំនៅនាយកដ្ឋានវិទ្យាសាស្ត្រសិក្សាពីភពនិងតារាសាស្ត្រនៃសាកលវិទ្យាល័យ Caltech បានឲ្យដឹងថា លោក និងអ្នកវិទ្យាសាស្ត្រជាច្រើនទៀតបានសិក្សាលើព្រះចន្ទជាច្រើនទសវត្សរ៍មកហើយ តែពួកគាត់មិនទាន់បានរកឃើញថាគ្រោះមហន្តរាយធម្មជាតិបង្កឡើងដោយសារតែការវិលមកជិតផែនដីរបស់ព្រះចន្ទនេះទេ។

ចំណែកលោក Gordon Johnston អ្នកសិក្សាកម្មវិធីស្រាវជ្រាវភពជាន់ខ្ពស់របស់អង្គការ NASA បានប្រាប់គេហទំព័រ FoxNews ថា នៅថ្ងៃ១៩មីនានេះ ជាយប់ដែលមានពន្លឺភ្លឺច្បាស់ជាងគេបំផុត ហើយពពកនឹងមានសម្រស់ស្រស់ស្អាតគួរជាទីទាក់ទាញបំផុត។

កុំភ្លេចណាប្រិយមិត្ត ចាំមើលព្រះចន្ទពេញវង្សនៅថ្ងៃ១៩មីនាទាំងអស់គ្នា!

Refference: http://news.sabay.com.kh/articles/78552

Fucking life!

2011-03-06T17:06:00.000-08:00

The early morning 1:23 got call from aunty. Problem comes. I knew it for long but I ignore it. And i don't want to interven in this problem. My intervention might lead to solution which's at the point of no turn.

Should I involve in it or just let it go the way it is?

ដុំថ្ម!

2011-03-03T06:50:00.000-08:00

ដុំថ្មមានលក្ខណះពិសេសរបស់វា ។ វារឹងមាំ ឈរនៅទីតាំរបស់វាមិនងាយនឹងផ្លាស់ប្តូរឡើយ ។ បើដុំថ្មកាន់តែធំភាពរឹងមាំរបស់វាកាន់តែខ្លាំង ។ បើសិនជាមាននណាម្នាក់យករបស់អ្វីមួយទៅទង្គិចនិងវា ក៏វានៅមិនកំរើក ហើយវាអាចនឹងផ្តល់គ្រោះថ្នាក់ដល់របស់ដែលទង្គិចនឹងវាក៏ថាបាន ។ បើប្រៀបប្រដូចទៅនឹងមនុស្សម្នាក់ដែលរឹងមាំដូចជាដំថ្ម ពេលដែលមានបញ្ហាដោយអ្នកដ៏ទៃមកវាយប្រហា នោះគាត់នឹងអាច កាពារខ្លួន ហើយថែមទាំងផ្តល់ភាពបរាជ័យដល់អ្នកដែលធ្វើអំពើទៅលើគេផងដែរ ។

តែផ្ឬុយទៅវិញ បើសិនជាមនុស្សដុំថ្មនោះ ធ្វើបែបនេះចំពោះអ្នកដែលគេមានបំណងល្អចំពោះគេវិញ ភាពរឹងមាំ អើរពើនឹងទង្វើរបស់អ្នកដ៏ទៃក៏អាចសំលាប់អ្នកដែលមានបំងណងល្អនោះផងដែរ ។

តើអ្នកចង់ធ្វើជាមនុស្សដុំថ្មដែរឬទេ?

Facing up problem!

2011-01-25T23:51:00.000-08:00

When i face problems, running away sometimes seems like the easiest solution.

You can run away, of course. That freedom exists. But it is a very small, petty freedom. It only leads to a life of great hardship, a life in which you will be powerless, weak and completely frustrated.

Alongside this small freedom, however, exists a much greater freedom. The Japanese novelist Eiji Yoshikawa writes, Great character is forged through hardship. Only by polishing yourself through repeated difficulties can you build a self that sparkles as brightly as a gem. When you have developed such a state of being, nothing will faze you. You will be free. You will be victorious. Hardships will even become enjoyable. Daring to take on tough challenges-that in itself is immense freedom.

You may run away from hard work and effort, declaring yourself a free spirit, but you can not run away from yourself, from your own weakness, personality and destiny. It is like trying to run from your own shadow. It is even more impossible to escape from the sufferings of aging, sickness and death inherent in the human condition. The more you try to avoid hardships, the more doggedly they pursue you, like so many relentless hounds chasing at your heels. Thats why its important that you turn and face your troubles head-on.

The springtime of our youth is meant to be lived with our faces turned toward the sun. As a season of growth youth is a time of both great joy and great suffering. it is filled with problems and worries of all kinds. But rather than run away from them, the key is to keep seeking the sun, to keep moving in the direction of the sunlight, to challenge the pain and agony that are part of growing up.

Never give in to defeat. The hardships you experience now will all contribute to your growth. Therefore, the important thing is to keep pressing forward no matter how tough or painful the going may get.

Youth is the time to develop a spirit of persistence. And those who keep striving for improvement remain youthful no matter what their age. Conversely, those who fail to do so, event if they are young in years, will be old and weak in spirit.

Life if battle to win ultimate and unlimited freedom. Buddhism teaches the concept of using our negative tendencies and sufferings as springboard to happiness, to forging within our lives a state of unsurpassed freedom.

Handling Hart Broken!

2011-01-25T23:37:00.000-08:00

I recently broke up with someone, and I am really depressed.

Many people can relate to such feelings. But you are only letting yourself down if you fall victim to unhealthy obsession or are so blinded by love, you can't see anything else. No matter what, always do your best to live courageously, to be strong-hearted. Youth is a time for advancing bravely into the future. So please don't allow yourself to veer off course or fall behind or hide in the shadows.

Youth is not a time for pessimism or self-pity. That mind-set is for losers. Instead, in the face of rejection, I hope you will cultivate a resilient spirit, that you will have the confidence to think. It's their loss if they can't appreciate how wonderful I am.

Jonh D.Rockefeller, the American industrialist and philanthropist who amassed a huge fortune, was such a person. In his younger days, when he was poor, he proposed to his first love, but she turned him down. Ironically, the young woman's mother wouldn't allow her daughter to marry someone whose prospects seemed so dim, a perfect example of how difficult it is to evaluate potential. Rather than feeling depressed, it seems to have been just the thing to inspire young Rockefeller.

Please don't let a broken heart discourage you. Tell yourself that you're not so weak or fragile that such a minor possibly compare to the person you have lost. But how will this person compare to the nest ten, the next hundred, the next thousand people you will meet? You can not declare with certain that there won't be another who far surpasses this person in our affections. As you grow, the way you look at people will change as well.

I'm sure one who has heart broken felt unable to go on, your self-esteem in tatters. But you must never think you are worthless. No one can substitute for you, who are more precious than all the treasure in the universe put together. No matter what your present circumstances, your are irreplaceable. Please hold on to that thought, fight to overcome all obstacles and rise out to all suffering and despair.

It's crucial that you become strong. If you are strong, even your sadness will become a source of nourishment and the things that make you suffer will purify your life. It is precisely because we have experienced great suffering that we can grow strong and become capable adults.

I have heard it said If you are sad, cry-cry until your tears have washed away all the pain. It's like crossing a river of suffering. Those who have done so have a depth and radiance unknown to those who are strangers to such experience. The thing is not to drown in the river.

What's important is to keep moving forward. If you use your sadness as a source of growth, you will become a person of greater depth and breath- an even more wonderful you. This is the harvest of your pain and suffering.

Hold your head high. Because you have lived with all your might, you are a victor.

After exam!

2010-12-15T21:55:00.000-08:00

Thinking what to do after exam? Sport will be first priority.

Unicode

2010-11-15T18:28:00.001-08:00

Drink wife!

2010-10-21T01:54:00.000-07:00

One in million!

2010-10-17T23:44:00.000-07:00

It's about my phone. I lose it on 8th Oct 2010 at a restaurant in my hometown, Kampong Chhnang. It was Pcum Ben day. It was given by my workplace. In the case that i lose it i must reimburse a new one.

I prepared every document to pay back to my workplace. I decide to sell my N97 phone and buy them a new one. Unfortunately the buyer refused to buy my phone. So i decided to sell it at another place next day.

Next day on 15th, 7 days after losing phone, i got a surprise call from my friend told me that my lost phone was being sold at his aunt phone shop. Then I started an operation.

Finally i get my phone back.

(writting in a sleepies, lazzies mood)

The fact funny!

2010-09-09T02:11:00.000-07:00

Teacher: Ah Art, do you love that girl?
Me: hmm... Nope why?
Teacher: Somebody saw you kiss her at school.
Me: Come on sir, I didn't know about that.
Teacher: I have witness.
Me: who?
Teacher: It's secret but they actually saw you.
Me: No comment.
Teacher: I told you one. If you love her, you should stop from now cos you will never get her.
Me: I don't care.

The fact is that I didn't do they. But i'm close with that girl. Perhaps this case happened but the man is not me....

Me!

2010-09-08T23:56:00.000-07:00

http://www.acledabank.com.kh/assets/pdf+zip/aarmc-newintlcourse1.pdf

Never 100,000 Reils

2010-08-29T18:11:00.000-07:00

Monday morning, woke up with a normal feeling. Didn't know why I had heavy face and could not find any smile. It is the topic. Now let's me share you a story of 100,000 Reils.

Last week, it was chinese pchum ben which is known as sen kbal tik. I met my family and ate something together. My aunt reminded us about our relatives who just passed. It was strange that two of them died someday after my cousin gave them money. The amount is 100,000 Reils. My aunt noticed this and stopped recommending my cousin to give money to any relatives anymore.

Suddenly I reminded that my dad also passed away about 13 days after i gave hime 100,000 Reils. So from now on never deal with 100,000 Reils again.

Pass rate

2010-08-25T17:25:00.000-07:00

June 2010 session ACCA Qualification pass rates:
Paper F1, Accountant in Business, 64%*
Paper F2, Management Accounting, 54%*
Paper F3, Financial Accounting, 60%*
Paper F4, Corporate and Business Law, 51%
Paper F5, Performance Management, 57%
Paper F6, Taxation, 46% Paper
F7, Financial Reporting, 28%
Paper F8, Audit and Assurance, 36%
Paper F9, Financial Management, 43%
Paper P1, Professional Accountant, 53%
Paper P2, Corporate Reporting, 47%
Paper P3, Business Analysis, 51%
Paper P4, Advanced Financial Management, 34%
Paper P5, Advanced Performance Management, 44%
Paper P6, Advanced Taxation, 35%
Paper P7, Advanced Audit and Assurance, 32%

June 2010 session CAT pass rates:
Paper 1, Recording Financial Transactions, 63%*
Paper 2, Information and Management Control, 63%*
Paper 3, Maintaining Financial Records, 66%*
Paper 4, Accounting for Costs, 59%*
Paper 5, Managing People and Systems, 38%
Paper 6, Drafting Financial Statements, 79%
Paper 7, Planning, Control and Performance Management, 30%
Paper 8, Implementing Audit Procedures, 28%
Paper 9, Preparing Taxation Computations, 62% Paper
10, Managing Finances, 61%
* Combined pass rates for paper-based and computer-based exams.

Graduation!

2010-08-16T17:44:00.000-07:00

Pass with distinction!

2010-08-04T19:53:00.000-07:00

នារី១០យ៉ាងដែលអ្នកត្រូវរត់គេច

2010-07-26T17:33:00.000-07:00

ពិភពលោកនេះប្រាកដណាស់មិនអាចខ្វៈនារីបានទេ។បុរសខ្លះលើកឡើងថានៅទីណាដែលគ្មាននារី នៅទីនោះគ្មានទេក្លិនក្រអូបនិងគ្មានន័យអ្វីទំាងអស់សំរាប់បណ្តាថ្ងៃនិមួយៗ។ទោះអញ្ចឹងក៏ដោយ”សប្បាយ”មានគំរូនារី១០យ៉ាងដែលបុរសៗគួររត់គេចកុំដាក់ចិត្តស្រលាញ់នាង។
១ ស្គាល់មិត្តអ្នកមុនហើយផ្ញើសារមកទាក់ទងអ្នកទៀត។
២ នាងខ្មាស់គេពេលយួរកន្ត្រកទៅទិញម្ហូប។
៣ នាងសុខចិត្តប្រមូលប្រាក់ចំណូលទំាងអស់ទៅចំណាយលើការថែសម្ផស្ស។
៤ នាងមិនចេញពីផ្ទះទេបើមិនបានតែងខ្លួនដល់ថ្នាក់ស៊ីដាច់គេដាច់ឯង។
៥ នាងធ្វើភ្នែកប៉ប្រឹមនិងម្ញិកម្ញ៉ក់ពេលឃើញប្រុសអ្នកមានមកដល់។
៦ នាងអាចអូសទាញបានដោយសម្ភារៈម៉ាកថ្លៃៗ។
៧ អោយធ្វើអីក៏ធ្វើពេលដែលអ្នកមានប្រាក់។
៨ នាងមិនដែលគិតរឺត្រៀមលក្ខណៈសំរាប់ធ្វើម្តាយទេ(ខ្លាចខូចរាង ខ្លាចចាស់ ខ្លាចលែងមានបុរសចែចង់)។
៩ នាងគ្មានធម៌មេត្តាមានៈចងគំនុំ។
១០ នាងញៀនល្បែង។
បាទ!ក្នុងចំណោមនារីខាងលើមុខតែមាននារីភាគច្រើនដែលមានរូបសំរស់ស្រស់ស្អាតរហូតដល់ថ្នាក់អ្នកមិនតាមមើលមិនបានដោយសារនាងមិនចូលចិត្តការងារផ្ទះទេហើយចំណាយពេលស្ទើរទំាងអស់នៅមុខកញ្ចក់និងហាងនានា។តែកាត់ចិត្តទៅសុភាពបុរសបើអ្នកមិនចង់យំដោយសារនាង!

Ref: http://sabay.com.kh/blog/articles/19601

Monday!

2010-07-25T17:26:00.000-07:00

The start, the begining, the opening is perceive to be an important thing for someone. For instance, when you open up in the morning, you may want sth good that make you happy and fresh. You are supposingly to be smiled at from you lover.

However, people are very selfish. They always want something good happend at their opening while they throw all the worse to other. Today is Monday. When I opened up, I checked facebook. I saw some poeple wrote on they status that "Damn Monday, I hate Monday.......". It seems that they are very selfish and unfair to Monday. For me, I believe those people who did this to Monday will not have good time for the whole week.

Happy Monday, I love you.

reunited

2010-07-17T21:31:00.000-07:00

The result of study at NUM!

2010-07-12T01:24:00.000-07:00

So FLE

Today is my day!

2010-07-09T00:48:00.001-07:00

No need to say much...

Random Picture!

2010-06-21T22:32:00.001-07:00

Ethical Players

First mobile banking in Cambdoia, ACLEDA Unity

Look different side, result in different point.

A bit impolite but fun!

2010-06-21T02:18:00.000-07:00

Naruto

2010-06-14T21:42:00.000-07:00

For my friend ah kanub chea vuthy who is addicted to naruto

Winning

2010-06-13T23:45:00.000-07:00

Here is the prize for the opening day of world cup. i hope i win a blackberry phone next days....

the power

2010-06-10T23:12:00.000-07:00

ah kanub

2010-06-08T00:50:00.000-07:00

the killer...

2010-06-07T23:56:00.000-07:00

IT REMINDS ME MY FRIEND AH KAMUB OR DORAEMON OR NARUTO

In the library!

2010-06-07T01:17:00.000-07:00

MAKE ME MISS MY FRIEND WHOM I USED TO CALL MISS. PINK PAINTER

In the library!

2010-06-06T06:03:00.000-07:00

AS THE EXAM COMING SOON. THE LIBRAY IS ALWAYS FULL OF LEARNERS. MANY STUDENTS BACK HOME BECAUSE OF HAVING NO SEAT. SOME TRY TO PROTECT THIER SEAT BY NOT GOING FAR AWAY FROM IT FOR LONG. FOR ME, IF I WANT MY SEAT FROM BEING CONQUERED, I JUST LEAVE THIS PIC ON MY DESK WHEN I WALK OUT.

DOB->Color->U

2010-06-04T00:53:00.001-07:00

White baby VS black goat

2010-06-04T00:52:00.001-07:00

Dream!

2010-06-03T17:59:00.000-07:00

Last night I had a dream. It was strange. I saw my dad's death. I was crying terrible. When I woke up I felt the tears on my face. It is contradict the the real situation. When my dad passed away, I didn't cry. I also saw my sister. Why I dreamed about two members of my family who are already death.

Last night around 10 O'clock. My mok friend called me in urgent. "Help! the house near mine was on fired". I got on motor taxi and forwarded to his house. When I arrived there was crowded there and I heard voice that fired was put off now. Came back home.

Yesterday I was asked permission taking leave by my staff whose grandfather passed aways. I proposed all staff to share mouring with him. Finally we collected about $100 to contribute the funeral ceremony.

Sleepy face!

2010-06-02T23:24:00.000-07:00

Atfer lunch!

My favorite post!

2010-05-31T17:32:00.000-07:00

I like these pics. It would be better if i had professional camera
Central market

I think preah reach trob mountain

sat thmol

2010-05-29T21:22:00.001-07:00

HAVE U EVER TRIED THIS? MY BROTHER TAUGHT ME THIS. KEEP THIS INSECT IN THE BOX OF UR HAND AND FEEL IT.

Tunh Thorb

2010-05-27T18:19:00.000-07:00

Tunh thorb knogn arom nas...

Orn tit...

2010-05-24T01:02:00.000-07:00

It was aroun 30th December 2007, 20 days after my dad's death.
At ream

New member of family!

2010-05-22T08:18:00.000-07:00

Just bought it 60$

Today!

2010-05-22T08:11:00.001-07:00

nem trey rors
my little friend
at night market.. si ktech
The weather is not as hot as normal.. look at the sky
Talorn torn

natural, rare and sexual

2010-05-21T22:41:00.001-07:00

Spending

2010-05-20T05:26:00.000-07:00

night shoot infront of school

2010-05-18T06:45:00.000-07:00

The Moon
The couple under the light
The place where we play shuttlecock
The tree with light fruits
The Canania tower
The dragon bridge

The night

chocolate from female friend!

2010-05-18T03:09:00.000-07:00

Mathematic!

2010-05-17T21:14:00.000-07:00

Proctectism

2010-05-17T18:54:00.001-07:00

New Year Collection!

2010-05-09T22:43:00.000-07:00

Back to work,

New year desktop

Tranditional dance at pagoda

traditional game at pagoda

Crowded people at pagoda

At relative house on the way back from pagoda

Party with old rude high school class-mate

Party at work place before new year, begining dance

Canteen, dancing place

Place for children, new year party at workplace

Performance

kroy pel bos chhoung

Transfering

wellcome post

eat free

a day brefore new year, so quiet,

few day before new year,

Facebooking!

2010-05-09T20:03:00.000-07:00

Do you know exactly what does facebooking mean? Ok let see...

Don't forget to add me, my nick is koko smart or find me at samart_acc@yahoo.com

Mother's Day!

2010-05-09T19:54:00.000-07:00

What did you do yesterday?

For me after coming back from playing football, I went to have lunch with my friend at Bank Kork. It looks very lonely that there are only two of us. Other friends were busy.
Mon dot mouy, Ko dot mouy and Chha Trokoun mouy for two people.. Si ktech.

Oh.. I did call my mum. But there was no response fro first three attempt. Few minutes later I got signal for her and I called back. I got many advces :-(. I don't want to tell you what. haha..

Wish you good luck is my mum common word to end conversation. If you want just call her. But I think it is exclusive for me.

Sunday's sunbathing!

2010-05-08T20:33:00.000-07:00

Good morning Sunday,

Woke up early, had bath, dressed, applied sunblock and went to sunny field for bathing. Today is a damn hot day. ha..... almost burnt... However it is a good day. My team win again with great result 7-2. Watch us at sport news on SeaTV, TV9, TV11 and TV3. I become blacker and blacker....

Still anyone love me??????
Sunny pool, Khemera football field

Black face after sun bathing

Condolence Post!

2010-05-08T05:30:00.000-07:00

the victim is in the ambulance

This evening I went to watch football at Olympic stadium. There were two matches today. The last match was between Prek Pra Keyla FC and Phrea Khan Reach. At the last of the first haft, there was a miserable accident. A play, foreigner, fell down on the ground and became unconcious. Suddenly he was ignored untill another player scream terribly. It was too far to hear what he's speaking. By his action I can conclude that he ask for help. Few second later there was a man with aid case ran into the field and did CPR to rescuse the victim. Few minute later the condition became more serious as the man was still unconcious and the fans, black foriegners who are coming from the same country as the victim tried to break into football field to see his mate, though they were blocked by police. Few minute later there was announcement that "We thank to all of you who express your concern to the player. However he is now in concious." Cheering claps sound noised the stadium. Then the victim was sent to hospital by police ambulance. A moment later, I got news that the man is death. He is suspected of being too tired and involved in drug.

This is the first case in khmer, perhaps in Asia.

hoh....

2010-05-06T19:39:00.000-07:00

It's been long time that i haven't update this blog. So busy with work and study. Exam is coming soon both ACE and ACCA. Hope that i will do it well this term. However I didn't study hard. So how come?

Effect of deforestation!

2010-04-01T02:25:00.001-07:00

Why black not red?

2010-03-08T18:13:00.001-08:00

Black......

.
.

.
.
.
.
Red
.
.
.

.
.
.
.
.
.
.

New year fireworks!

2010-02-24T21:59:00.001-08:00

Sourced: www.channelnewsasia.com

Fighting Fish!

2010-02-24T21:51:00.001-08:00

It reminds me once I feeded fighting fish. I had a jar of fighting fishes. I crossbleeded them by myself.

Terminator!

2010-02-24T21:47:00.000-08:00

Hahaha...Ah sahav!

2010-02-22T20:29:00.000-08:00

ACCA ERB December 2009

2010-02-17T18:03:00.000-08:00

ERB December 2009
The Examination Review Board met on Wednesday 23 December to give immediate feedback on the December 2009 examinations.
The terms of reference of the Board are: To review the questions, answers and marking schemes after each exam session to ensure that the papers are a fair and reasonable test.To recommend changes to the syllabus and format of the papers.
Members of the Exam Review Board are:
Deborah Taylor BPP (London)Alison McHugh BPP Learning MediaSean Purcell KaplanJared Davies University of Wales, NewportVijay Ramachandran Birmingham City University Lynne Wiseman Reed Business SchoolJane Towers-Clark Oxford Brookes University
Comments on the Papers Overall
The feedback from the ERB on the December 2009 examination papers was very positive. Overall the ERB members agreed that the majority of papers were challenging but fair. Some concerns were raised regarding individual papers – these are outlined below.
Comments on Specific Papers
Paper F4 was found to be a well constructed fair paper covering good core areas. It was suggested that it would have been more interesting to test student knowledge on instantaneous communication in question 2, rather than the postal rule, which is considered to be outdated in the modern world.
There was a heavy emphasis on law of obligations. This was because the examiner wished to examine exclusion clauses in an application style question, which has not been examined before and therefore it was expected that students would find this difficult. To balance out the difficulty there were also two contract knowledge questions on more straightforward topics.
91% of students agreed that the questions were clear and 88% found the syllabus was covered adequately. 82% felt the paper was set at the correct level.
Paper F5 found to be a good overall paper with straight forward requirements. The new format seemed to be working well. Question 3 was found to be the most difficult with a lot of calculations. The students may have struggled with inflation and regression analysis, for example. The markers were advised to give credit for any sensible treatment of inflation.
Question 5 consisted of a lot of information and would put students under time pressure. The marking however did not get any evidence of time pressure as most students were able to finish the questions. 84% of students found the syllabus was covered well. 46% felt they had little time to complete the paper mainly due to the change in format. Question 3 was the least popular.
Paper F6 proved to be interesting, with a good balance of computational and discursive questions, and a good overall paper. The article published in student accountant advising students about the format of profits adjustments questions should have helped students with question 1. Question 2 was seen to be challenging, and it was felt some students will have had difficulties in calculating the withholding tax and the underlying tax. Question 3 was felt to be narrow in focus, but with sufficient marks available for the question requirements. Some felt that Question 4 could have featured more of the syllabus, however this did include consideration of carrying on a trade using the badges of trade, and calculations of the income tax, national insurance contributions, and capital gains tax.
Paper F7 was consistent with previous exams and contained wide syllabus coverage. Hence, a well-prepared candidate who had practised many past questions and developed good time-management could readily attain a pass mark within the time constraints of the examination. Questions 3 and 4 were both technically challenging and time pressured particularly for students with a poor grasp of the specific standards tested (IAS 16, 38 and IASB framework). It was noted there was a higher focus on non-current assets than on some papers. However, this is an important topic area within the F7 syllabus.
It was felt that F8 paper was firm but fair, although the paper may not have been favourable as it contained too many styles. Only four marks was given over to audit reporting, which was less than expected. In all, there were 30 marks on audit procedures alone in this paper. This is much more than the previous two exam sessions called for Question 4 was considered to be tough on reporting on prospective financial information, which is considered to be more of a Paper P7 topic. 85% of students thought that the syllabus was adequately covered. 73% felt they had adequate time to complete the paper. However, this exam was produced by an interim examining team. A new examiner has been appointed from June 2010 and she will be producing an Examiner’s approach article
Paper F9 was found to be a fair but challenging paper with good syllabus coverage and some areas being tested for the first time. Each question had a good mix of difficult and easy sections on which to obtain marks. Question 2 was thought to be less clear on the cost of debt being pre or post tax relief. The mixing of sources of finance and foreign exchange risk in question 3 would have been confusing to students. The marking scheme was amended to give scope for students to get more marks. Question 4 part b required a preparation of forecast financial statements which was examined for the first time and would not have been expected by the students. The markers meeting reported that students were doing well and gained high marks from this part of the question
Paper P1 was a consistent and fair paper with a good balance across the syllabus, although possibly more time pressured than usual because the scenario for question 1 and question scenarios in Section B was considered slightly longer than usual. A few topics were examined for the first time but these topics were welcomed by tutors. There were some potential issues around interpretation of requirements in Question 1 and there appeared to be a higher proportion of higher level verb requirements, which may have made the exam more demanding. Student feedback reported 74% found the questions clear and 82% agreed the syllabus was covered adequately. Question 2 appeared to be most popular with students who were performing well in this question.
Paper P2 was found to be a reasonably fair paper on the whole. It was noted that Question 1 was found to be rather lengthy and time pressured, although less technically deep than in previous sittings. Students did not like the numerous calculations required by the question. 66% of students felt there was too little time to complete the paper however, 72% felt the syllabus was covered adequately.
Paper P3 was a fair paper with a good selection of questions and no unpleasant surprises. Feedback from the markers’ meeting revealed: Question 1 did specify Porter’s model. Students were obtaining marks here for the interpretation.90% of students found the exam questions to be clear and 82% felt the difficulty level was about right.
Paper P4 was a well-set paper which managed to cover all the core areas ofthe syllabus. The cost of debt in question 2 could be interpreted post tax. Markers were advised to give credit for any reasonable interpretation of the cost of debt. Question 3 part (b) was tricky but a clear way of testing whether students actually understood the numbers put in formula in part (a). The markers were advised to mark generously here as students were finding this part difficult. Question 5 was felt to be significantly more difficult to answer than question 3 and 4 as candidates need sound technical knowledge of swaps and VaR. 56% of students found the question clear and 62% found the difficulty level too hard. 55% agreed the paper covered the syllabus well. Many felt the core areas were not examined.
Paper P5 was a fair and straightforward paper with a good selection of questions.There was concern that section A was split 30/30 this time. It was reported that the examiner has some flexibility in allocating marks to questions in this section depending on the level of demand of each question. The marking guide to question 1 could have been more specific. The detailed and more specific marking guide was provided to markers. 82% of students found the syllabus was covered well. 69% of students felt time pressured.
It was felt that paper P6 was a challenging but well balanced paper and there was a reasonable balance between F6 and P6. Question 1 was felt to be challenging, with six marks for hypothetical de-grouping. Question 2 was a very specific area of the syllabus, so well prepared students should have been able to cope. Question 4 was found to be a fair question if students studied close companies and implications of employing spouse and part disposals with reinvestment into depreciating assets. Question 5 was deemed to be predominantly F6 knowledge. Most students felt the requirements were clear and there was adequate syllabus coverage, although some felt that there was some time pressure.
Tutors found paper P7 to be a fair test but moving away from application towards knowledge. There seemed to be less in the scenarios than usual. However, there was very good syllabus coverage across the paper. Specifically, it was felt that question 4 could have been answered with F8 knowledge. Students found this paper to be fair and balanced (90%) but there were negative comments from almost half the students in relation to time pressure (47%).

Dubia!

2010-01-27T17:35:00.000-08:00

It was forwarded to me and i just want to share with u. Thank for unknown artist.

The tallest building in the world was thundered!

2010-01-25T19:59:00.000-08:00

It's reported by khosantepheap.

Friend wedding 01/01/01

2010-01-19T19:48:00.001-08:00

Kom mot... Ort torn jorng daiy te...

Preparing for year end party!

2010-01-13T19:25:00.000-08:00

I was assigned to be MC, so i don't have to do all these things. Free time take pic leng..

Many pic.. but upload ta pen neng te..

Gaming!

2010-01-13T19:09:00.002-08:00

I just bought 24 ports switch through bid. It's quite cheap. Now i can play network game with other 23 friends at the same time.

Interested? want to join?

Wedding Party!

2010-01-05T01:09:00.000-08:00

I was taking this video.

Before and after exam!

2009-12-21T18:30:00.000-08:00

Kom Rean Pek jeng

Kong mean thnaiy jet roy te...

ah sahav in the library

ah tour

Ah slot

Ah kach explain ah slot

Break time.

fooball

Snooker

KTV x-gold... I didn't remember the face of my partner at all

The Leader in Cambodia!

2009-11-22T18:18:00.000-08:00

Today after last night match i become the leader in Cambodia.

Good Job...

Vote for my pic!

2009-11-11T16:58:00.000-08:00

Wowwww....

My picture (http://art-nolen.blogspot.com/2009/10/comment-plz.html) was selected to join final vote for at www.opentuition.com.

haha... I'm so happy. My picture now get 19% and is the second behind the first one 4%.

Vote for me...
http://www.opentuition.com/forum/viewtopic.php?f=8&t=5629&start=0

ACCA EXAM TIPS DEC 09!

2009-11-09T23:06:00.000-08:00

F4
Court structures
Offer and acceptance
Contract breach
Employees v independent contractors
Agency relationships
Directors dutiesInsolvency

F5
Performance Management (possibly with transfer pricing)
Budgeting including objectives and behavioural aspects
ABC
Pricing
Variances including planning & operating variances

F6
Income tax involving sole trader encompassing profit adjustment and capital allowances and employed earner. Payment of tax details also required.
Corporation tax involving capital allowance calculation for plant and machinery and industrial building allowance. Double tax relief also tested.
VAT default surcharge liability.
Capital gains tax from individual perspective testing gift relief, entrepreneurs’ relief, part disposal, destroyed or damaged asset, exempt assets.
Calculation of CGT liability involving capital losses.
Property income
Corporation tax losses

F7
Q1 (25 marks): Consolidated statement of comprehensive income (P&L) and/or statement of financial position (balance sheet) with one subsidiary plus associate (including adjustments for fair values, unrealised profit, intragroup trading, goods/cash in transit, other syllabus area). Discursive part (b) on reasons for adjusting for unrealised profit or other group topic.
Q2 (25 marks): Accounts restatement/preparation with adjustments e.g. depreciation, current/deferred tax, inventory (stock) valuation, leases, substance over form issues, financial instruments (FV change or amortised cost), revaluations, share issues or government grants. May include EPS calculation or movement in share capital and reserves.
Q3 (25 marks): Interpretation and/or statement of cash flows, perhaps with written part on not-for-profit entities. Interpretation may focus on limited ratios and their interpretation (e.g. ROCE and its components). Sections of a statement of cash flows (rather than whole statement) may be tested
Q4 & Q5 (15 & 10 marks): One question in context of conceptual framework; other containing one or two discrete topics. Possibilities: regulatory framework, inflation, earnings per share, government grants, impairment, substance over form issues, leases or intangible assets

F8
Not for profit organisations
CAATCorporate Governance
Test of Controls
Substantive
TestingAudit Reports

F9
Working capital: this has always been a favourite theme; questions on inventory management and receivables management are likely here. Make sure that you are comfortable with calculating the operating cycle and explaining the concept of over-trading.Investment decisions: this exam normally contains a question involving net present value (NPV), often with tax and inflation; discounted cash flow techniques can also be applied to asset replacement, capital rationing and leasing as well and one of these areas could well be tested this time. Remember that you may need to calculate a weighted average cost of capital before you calculate an NPV.
Sources of finance: this is a topical area, we would expect a part question on financing problems covering gearing issues and problems for small-medium sized companies. Ratio analysis is likely to feature here.
Business Valuations: this area is commonly tested and is a core syllabus area. You should note that in recent sittings the examiner has looked to combine different syllabus areas within the same exam question – for example asking you to calculate a cost of equity and then use it to value a company.Make sure that you are also able to value debt. Finally, you need to be able to explain the efficient markets hypothesis – recent stock market volatility casts doubt on the ability of stock markets to price securities in a rational way.
Financial environment & Risk management: recent exchange rate and interest rate volatility could impact on a company’s financial management plans – a part question on this area could be set, with further discussion and calculations on hedging techniques.

P1
Sarbanes Oxley - why a rules based system is suitable for corporate governance and comparing it to the UK combined code
CSR - benefits to organisations of engaging with stakeholders
Auditing processes - benefits of internal auditing, focussing on environmental auditing
Disclosure requirements under Turnbull report
Discussing an ethical issue using the American Accounting Association model
Explanation of some of the 9 principles of good governance
Features of an effective control system
Roles of different committees at board level
2 Tier v unitary board structure

P2
Section A
Compulsory case study including preparation of a group statement of comprehensive income (profit and loss account) (top tip) and/or statement of financial position (balance sheet) including complex group structures, continuing and discontinued activities or group disposals. This will include other accounting complications such as financial instruments, pensions, share-based payment and impairments.
There will also be discursive requirements on a linked accounting adjustment and social/ethical aspects of corporate reporting and the link between morality and ethics.

Section B
Industry question (often Q3), testing range of standards (NB: no specific knowledge of the particular industry is required)Discussion question (Q4) looking at current developments in corporate reporting such as proposals relating to fair values, success/issues on implementation of IFRSs, treatment of gains and losses on pension schemes, small and medium-sized entities, management commentary, comprehensive income/presentation of financial statements, improvements in performance measurement. May also include a related computational part based on figures from a case study'Multi-part' testing a range of standards separately, such as related parties, pensions, changes in accounting policies, recognition and/or impairment of tangible and intangible assets, foreign currency transactions, leases, revenue recognition, consistency of standards with the conceptual framework, changes in accounting policies, the effect of accounting treatments on earnings per share or ratios and deferred tax implications

P3
Organisational goals and culture
Environmental analysis
Business processes
Quality initiatives
Methods of organisational expansion
Strategies for competitive advantage
Portfolio analysis

P4
Role and responsibility towards stakeholders: ethical issues continue to appear regularly as an optional discussion question. This is an important area to develop as a strength, since the discussion question is normally one of the easier optional questions.
Advanced investment appraisal: real options and adjusted present value are popular themes and were not tested in the last two sittings. Cost of capital calculations are regularly tested, make sure that you are comfortable adjusting betas for differences in gearing.
Acquisitions and mergers: this exam normally contains a question involving valuations which the examiner sees as a crucial part of the syllabus, and this area was not examined in June. To give this a topical twist you might be valuing a company that is splitting itself up or selling off a division.
Corporate reconstruction: this is a topical area; a question could also ask you to evaluate a capital reconstruction e.g. a business that is considering offering its creditors shares in order to enable it to survive.
Advanced risk management: foreign currency derivatives are due to be tested numerically.Emerging issues: the January 2009 article by the examiner on ‘toxic assets’ indicates that this area may well be examined as a part of a question.

P5
Scope of strategic performance measures in the private sector: you may be asked to draw up an income statement or budget or to compare actual performance against a benchmark. This could include the use of activity-based approaches, learning curves or optimal pricing. Once the financial data has been collated and compared, questions usually include the need to comment on these and may require discussion of non-financial indicators, additional information to improve assessment or strategies to improve performance.
Divisional performance and transfer pricing issues: this chapter has been a key issue in P5 exams so far, often appearing as a compulsory question. ROI, RI, EVA or even ABC could feature here. Transfer pricing has not yet been tested in a full question but has appeared both as part of optional questions, numerically, and part of the smaller compulsory question, discursively.
Current developments / trends in management accounting: modern management and management accounting techniques have been examined here with both JIT and TQM common topics in the previous syllabus. Knowledge of these was used to discuss the impact they would have on information systems / performance measures.
Alternative approaches to budgeting for control: budgeting has been a favourite essay question with your examiner, but missed out in 2008.
Management accounting and information systems: a question on sources of information, relevance of operational management accounting information in today’s business environment or types of management information system is possible at this sitting as it has not yet been tested in depth at P5.
Alternative views of performance measurement: the examiner often includes a question to evaluate an organisation against an established theoretical model. The balanced scorecard, performance pyramid and building blocks have all appeared in previous exams.Performance hierarchy: linking strategic decisions to mission statements or suggesting strategic options using models such as Ansoff’s matrix or the BCG matrix lend themselves to questions containing a mixture of financial and discursive elements

P6
Section A
Q1 Case study scenario involving personal tax issues.
Covering overseas aspects of income tax, calculation of DTR, choice of remuneration package involving share schemes, property income, capital gains.
Q2 Case study scenario involving group of companies; group relief, capital gains groups implications including consequences of selling a subsidiary, VAT issues of a groupSection B
Q3 IHT and CGT consequences of gifting wealth in lifetime or on deathQ4 Purchase of own shares, close companies, liquidation
Q5 Unincorporated business versus company, involving loss relief

P7
A risk-based and/or planning scenario in the compulsory section
Questions based on articles published in Student Accountant in the past six months - such as recent articles on the Clarity Project and Computer Assisted Audit Techniques (CAATs)
A number of requirements asking for audit procedures and required evidence in respect of specific financial reporting issues (CAATs could also feature here)
A practice-based scenario looking at professional, ethical and quality control issues
A reporting scenario of some sort
Legal and regulatory issues affecting assurance providers, especially in the context of firms’ professional liability, money laundering and the UK Companies Act 2006 (even the IAASB Clarity Project)
The requirements of other forms of assurance engagement, such as Prospective Financial Information (PFI), Value for Money (VfM) studies or agreed upon procedures
The correct treatment of more complex accounting issues (such as employee benefits or first time adoption of IFRS) than has been seen before
As in June 2009 with ISA 315, specific ISAs may be examined in sufficient detail to warrant learning the key elements for regurgitation in the exam
Discrete topics that we have not yet seen such as subsequent events as part of evaluation and review, questions using the context of internal audit or advertising for certain engagements
The need to understand current issues such as globalisation, the impact of the recession on auditors, corporate governance, risk management and auditor liability.enjoyKingnasha

SOURCED WWW.OPENTUITION.COM

smart

LOSING FRIENDS

តើគួរធ្វើយ៉ាងណានៅពេលដែលមានមនុស្សម្នាក់ រិះគន់មកលើយើង ?

Done!

Everywhere, everytime

crazy act

Committment!

Give and Take

Educational life without scholarship

Nut Sam Art = 1

Words left unspoken

3rd Oct

17th August

Recent common activites!

First wish from you!

25th July

24th July

23rd July

22nd July

20th July

19th July

13th July

:-|

11th June

MisCaring!

it hurts. Apayo

កូនអ្នកមាន និង​កូនអ្នក្រ

Naturality, Art and Professionalism

Appolo អាប៉ូឡូ

APSARA​ អប្សរា

29th May

Mr. Lonely

ក្រមុំដណ្តឹងម្តាយ

Fucking life!

ដុំថ្ម!

Facing up problem!

Handling Hart Broken!

After exam!

Unicode

Drink wife!

One in million!

The fact funny!

Me!

Never 100,000 Reils

Pass rate

Graduation!

Pass with distinction!

នារី១០យ៉ាងដែលអ្នកត្រូវរត់គេច

Monday!

reunited

The result of study at NUM!

Today is my day!

Random Picture!

A bit impolite but fun!

Naruto

Winning

the power

ah kanub

the killer...

In the library!

In the library!

DOB->Color->U

White baby VS black goat

Dream!

Sleepy face!

My favorite post!

sat thmol

Tunh Thorb

Orn tit...

New member of family!

Today!

natural, rare and sexual

Spending

night shoot infront of school

chocolate from female friend!

Mathematic!

Proctectism

New Year Collection!

Facebooking!

Mother's Day!

កូនអ្នកមាន និងកូនអ្នក្រ

APSARA អប្សរា