[Type text]
TABLE OF CONTENTS TITLE TITLE PAGE DECLARATION II ACKNOWLEDGEMENT SYNOPSIS IV SINOPSIS V TABLE OF CONTENT 1 LIST OF ABBREVIATIONS ABBREVIATIONS 3 LIST OF FIGURES 4
I
III
CHAPTER 1..............................................................................................................5 ORGANISATION’S COMPANY BACKGROUND............................................................5 1.1
INTROD INTRODUCT UCTION ION.... ........ ....... ....... ........ ....... ....... ........ ....... ....... ........ ....... ....... ........ ....... ....... ....... ....... ........ ......... ........... ............ ........5 ..5
1.2
THE IRBM’S IRBM’S PROI! PROI!ES. ES..... ....... ....... ........ ....... ....... ........ ....... ....... ....... ....... ........ ....... ....... .......... ........... ........... ............ .........." ...."
1.#.1 T$e H%&t'(y ') IRBM* Ip'$ B(+,-$ IRBM/....................... IRBM/............................. ............. ............. .......... ....0 0 1. THE OBECTI3E O IRBM IPOH................................. IPOH.................................................... ......................... ............. ........... .... 4 1..1 C'(p'(+te O6e-t%7e&........................................... O6e-t%7e&........................................................ .................... ............. ............ ........ ..4 4 1."
THE BOARD BOARD MEMBE MEMBERS RS O IRBM.... IRBM....... ....... ........ ....... ....... ........ ....... ....... ........ ........ .......... ........... ........... ..........11 ....11
1.".2 T$e O(8+,%&+t%', C$+(t Ip'$ B(+,-$................................. B(+,-$...................................................... ....................... ..1# 1# 1.0
!OGO !OGO AND THE !AG !AG O IRBM.... IRBM........ ........ ....... ....... ........ ....... ....... ........ ....... ....... ........ .......... ............ ............ .......1 .1
1.4
CONC!USIO CONC!USION...... N............. ............... ............... .............. .............. ............... ............... .............. ............... ............... ...................1" ............1"
CHAPTER 2............................................................................................................1" OPERATION* PRODUCTS 9SER3ICES.....................................................................1" 2.1
INTROD INTRODUCT UCTION ION.... ........ ....... ....... ........ ....... ....... ........ ....... ....... ........ ....... ....... ........ ....... ....... ....... ....... ......... ........... ........... ..........10 .....10
2.2
COMP COMPANY GENER GENERA! A! RO!ES.. RO!ES..... ....... ........ ....... ....... ........ ....... ....... ........ ....... ....... ........ ....... ........ ........... ............ .........10 ...10
2.#
Re&p',&%%:%t%e&..........................................................................................14
2.
UNCTION O DEPAR DEPARTMENTS........................................ TMENTS.............................................. ............ ............. ............. ........ ..1; 1;
2..1 T+x +<=%t.................................. +<=%t................................................................... ......................................... ............... ............. ............ ...... 2> 2..2
T+x C'::e-t%',......................................... C'::e-t%',........................................................................... ......................................... .......... ... 22
2..# Re%,)'(-e?e,t Re%,)'(-e?e,t 9 Dete-t%', U,%t&.................................... U,%t&............................................... ................. ......... ...2 2 2.. !e8+: Dep+(t?e,t.................................................................................25 2..5
C<&t'?e(& Se(7%-e&....................................... Se(7%-e&................................................... .................. ............ ............. ............ ..... 25
2.."
St+?p& D
2..0 Re+: Re+: P('pe(ty G+%,& T+x <,%t&........................................................ <,%t&............................ .................................. ........ ..24 24 2..4 A=?%,%&t(+t%', 9 %,+,-e......................................................................#> 2.5 Se(7%-e&.......................................................................................................#1 2."
P('=<-t. P('=<-t........ .............. ............... ............... .............. ............... ............... .............. ............... ............... .............. .............. ............... ............ ....#2 #2
1
[Type text] 2.0/ CONC!USION..............................................................................................## CHAPTER #............................................................................................................#5 COMPANY’S MANAGEMENT STRATEGY..................................................................#5 #.1 INTRODUCTION...........................................................................................#5 #.2 3%&%',* M%&&%',* S:'8+,* M'tt' +,= t$e t$e '6e-t%7e '6e-t%7e IRBM Ip'$ B(+,-$... ... ....#" ... .#" #.2.1 3%&%',@...................................................................................................#" #.2.# M%&&%',@.................................................................................................#" #.2. <+:%ty P':%-y@.......................................................................................#" #.2.5 S:'8+,@..................................................................................................#" #.2." Se(7%-e& M'tt'@.....................................................................................#" #.# T$e I,te(,+: +,= Exte(,+: +-t'( +-t'( ') t$e O(8+,%&+t%', SOT/......................#" SOT/..................... .#" #.#.1
I,te(,+: +-t'(........................................ +-t'(......................................................................... ......................................... ........... ... #0
#.#.1.# T$e Exte(,+: +-t'(............................................................................#; #.#.1. T$(e+t&...............................................................................................1 #.#.1.5 Opp'(t<,%t%e&.....................................................................................2 #. THE RECOMMENDATION OR UTURE.........................................................5 #.5 C',-:<&%',...................................................................................................0 CHAPTER ............................................................................................................4 INDUSTRIA! ANA!YSIS...........................................................................................4 .1 INTRODUCTION...........................................................................................4 .2
THE DUTY DUTY PEROR PERORMAN MANCE CE O3ERA!! O3ERA!! EEK... EEK...... ....... ........ ....... ....... ........ ....... ....... ....... ....... ......... .......4 ..4
.2.1 A=?%,%&t(+t%', +,= %,+,-%+: U,%t&................................... U,%t&............................................. ................ .......... ....4 4 .2.2 M+%:%,8 U,%t&.............................................................................................; .2.# .2.# !+ Dep+(t?e, Dep+(t?e,t...... t............. .............. ............... ............... .............. .............. ............... ............... .........................5> ..................5> .#
SUIT SUITABI!I ABI!ITY TY O TRAIN TRAINING ING ITH ITH IE!DS IE!DS O STUD STUDY...... Y......... ....... ........ ........ .......... ........... .......51 ..51
.
St(e,8 St(e,8t$ t$ +,= e+,e&& e+,e&&e& e& %, T(+%,%, (+%,%,8... 8....... ....... ....... ........ ....... ....... ........ ....... ....... ........ .......... ............ ........52 ..52
..1 ..1 St(e,8t$&. St(e,8t$&........ .............. ............... ............... .............. ............... ............... .............. .............. ............... ............... ................... ............52 52 ..2 ..2 e+,e&&e& e+,e&&e&....... .............. .............. ............... ............... .............. ............... ............... .............. ............... ............... ................5# .........5# .5
E,-'<, E,-'<,te( te( P(': P(':e?& e?&... ....... ....... ....... ........ ....... ....... ........ ....... ....... ........ ....... ....... ........ ....... ....... ........ ......... ........... ............ .......5 .5
."
C',-:< C',-:<&%' &%',.. ,...... ....... ....... ........ ....... ....... ........ ....... ....... ........ ....... ....... ........ ....... ....... ........ ....... ........ ........... ........... ........... ............ ........55 ..55
CHAPTER 5............................................................................................................5" -',-:<&%',.............................................................................................................5" 5.1
INTRODUCTION.......................................................................................5"
5.2
THE PERSO PERSONA! NA! OPINI OPINION ON ABOUT ABOUT IRBM IRBM.... ........ ....... ....... ........ ....... ........ ........... ............ ........... ........... ........5" ..5"
5.#
SUGGES SUGGESTIO TION N AND RECOMM RECOMMEND ENDA ATION... TION....... ....... ....... ........ ......... .......... ........... ............ ........... ...........54 ......54
5.
O7e(+:: O7e(+:: S
REERRENCES......................................................................................................"1 ATTACHMENT A....................................................................................................."2 Att+-$?e,t B........................................................................................................"# ATTACHMENT C....................................................................................................."5
2
[Type text]
LIST OF ABBREVIATIONS
•
•
•
• •
AIPM Prime Minister’s Innovation Award IRBM Inland Revenue Board Malaysia IRD Inland Revenue Depertment ITA Income tax act JPA JPA Jabatan Perkhidmatan Awam LHDN emba!a "asil Dalam #e!eri Malaysia MTD Monthly $ax Deductions PKCP Pesuruh %has &ukai Pendapatan $ax RPGT Real Property 'ain $ax WAP (ireless Application Protocol
LIST OF FIGURES AND TABLES
1. %8<(e 1.5 @ !'-+t%', !'-+t%', IRBM ?+p& %, Ip'$ Ip'$ S'<(-e&@ G''8:e ?+p& #
[Type text] P+8e 1> / 2. %8<(e 1."@ O(8+,%&+t%', '+(= S'<(-e&@ OF-%+: IRBM e&%te P+8e 11 / #. %8<(e 1.".2@ Ip'$ (+,-$ '(8+,%&+t%', -$+(t S'<(-e&@ A,,<+: Rep'(t De& +%: P+8e 1# / . %8<(e 1.0@ !'8' +,= +8 ') IRBM S'<(-e&@ G''8:e e&%te P+8e 1 / 5. T+:e1.1 @ T$e ' '
CHAPTER 1
ORGANISATION’S COMPANY BACKGROUND
1.1 INTRODUCTION
T$%& -$+pte( -',&%&t ') t$e exp:+,+t%', ') + -'?p+,y’& +-8('<,= -',&%&t ') %,t('=<-t%', +'
[Type text] )'( t$e ye+( 2>1# y t$e M%,%&te( ') %,+,-e ', #> O-t'e( 1;;2.T$e e&t+:%&$?e,t ') t$%& '+(= %& =
1.2
THE IRBM’S PROFILES
T$e I,:+,= Re7e,
e-'?e I,-'?e T+x A-t 1;"0 $%-$ $+& ee, e,)'(-e= ', t$e (&t +,<+(y 1;"4.
5
[Type text] O, 1 N'7e?e( 1;4* t$e (&t Ret<(, '(? $+& ee, %&&*>>> I,-'?e T+x '(? $+& ee, &e,t t' t$e p'te,t%+: t+xp+ye( +,= +'>> %,-'?e t+x )'(? $+& ee, (et<(,e=. T$e I,-'?e T+x OF-e %& (&t:y ,', +& t$e I,-'?e T+x Dep+(t?e,t +,= t$e, t(+,&)'(?e= %,t' t$e I,:+,= Re7e,1# y t$e M%,%&te( ') %,+,-e ', #> O-t'e( 1;;2.T$e e&t+:%&$?e,t ') t$%& '+(= %& =
'7e(+::
+=?%,%&t(+t%', ') =%(e-t t+xe& <,=e( t$e )'::'%,8 A-t&@ 1/ I,-'?e T+x A-t 1;"0*
2/ Pet(':e
#/ Re+: P('pe(ty G+%,& T+x A-t 1;0"*
/ P('?'t%', ') I,7e&t?e,t& A-t 1;4"*
"
[Type text] 5/ St+?p A-t 1;;*
"/ !+<+, OJ&$'(e B<&%,e&& A-t%7%ty T+x A-t 1;;>.
1.3
THE HISTORY OF INLAND REVENUE BOARD OF MALAYSIA, PERAK
1.3.1
T! H"#$%&' %( IRBM, I)% B&*+ -IRBM
O, 1 Septe?e( 1;51* +)te( t$e e&t+:%&$?e,t K<+:+ !
0
[Type text]
1.4
THE OBJECTIVE OF IRBM IPOH
1.4.1 C%&)%&*$! O/0!$"!#
T! !+!&* %/0!$"!
•
T' -(e+te +,= %?p:e?e,t%,8 +, eJe-t%7e* )+%( +,= e<%t+:e t+x &y&te?&.
T! O)!&*$"%+ %/0!$"!
•
C'::e-t t$e t+xe& %t$'
•
?%,%?+: -'&t t' t$e 8'7e(,?e,t. T' p('=<-e + p<:%- -',=e,-e %, t$e
•
&
+'
T! B&*+ O/0!$"!
•
T' %,-(e+&e t$e (e7e,
•
<,=e( t$e ITA 1;"0 +,= t$e 't$e( (e:+te= :e8%&:+t%',. T' =ete(?%,e t$e p+y?e,t ') +,y t+x t$+t &$'<:= e t+xe= %,
•
1.4.2 COMMITMENT OF IRBM T' )<(t$e( e,$+,-e t$e ?+,+8e?e,t +&pe-t& ') t$e t+x+t%',* t$e IRBM %:: +:+y& e ',e &tep +$e+= +,= ?+e +, %,,'7+t%', -',t%,<'<&:y &' t$+t t$ey %:: e-'?e + '(:= -:+&& t+x &e(7%-e&. IRBM +& p(+-t%&%,8 +, %,,'7+t%', -<:t<(e t$+t +&e= ', %,te8(%ty +,= et$%-& &%,-e t$e &t(',8 7+:
[Type text] '(8+,%+t%',. IRBM -',t%,<'<&:y ?+e& +, %?p('7e?e,t +,= %,,'7+t%', %, t$e =e7e:'p?e,t ') e:e-t(',%- &e(7%-e& ,et'( t' 'Je( t' t$e -<&t'?e(&. T$e IRBM -'??%t?e,t %, %,6e-t%,8 +, e:e?e,t ') %,,'7+t%', +,= -(e+t%7%ty %& (e-'8,%e= $e, e%,8 ++(=e= +& P(%?e M%,%&te(’& I,,'7+t%', A+(= AIPM/ 2>>; +,= ', 2>1>.T$%& +:&' -+, e &ee, %, t$e%( p:e=8e@
W!, $! %!&# %( $! L!5/** H*#" D**5 N!!&" M**'#"*, )!6! $*$ 7! 7",
'-<& '<( e,e(8y +,= eJ'(t& t' +-$%e7e t$e '6e-t%7e& ') '<( '(8+,%+t%',L C'::e-t t+xe& +--'(=%,8 t' t$e :+& ') t$e -'<,t(yL I,&t+:: p<:%- t(<&t %, t$e )+%(,e&& +,= ex-e::e,-e ') '<( t+x +=?%,%&t(+t%',L E,-'<(+8e t$e p<:%- t' p+y t$e -'((e-t +?'<,t ') t+xe& 7':<,t+(%:y. A,= +(e =ete(?%,e= t'* P('7%=e )(%e,=:y* $e:p)<: +,= &+t%&)y%,8 &e(7%-eL C+((y '
1.8
COMPANY NAME AND THE LOCATION
;
[Type text] I,:+,= Re7e,*#>;>" Ip'$* Pe(+.
T$ey
+:&'
-+,
e
$ttp@.$+&%:.'(8.? y +,=
-',t+-t -',t+-t
y
t$e%(
'F-%+:
e&%te
,5505522 '( )+x
,55050>0. T$e IRBM Ip'$ (+,-$ :'-+t%', -+, e %=e,t%)y%,8 +& &$', +& %, t$e ?+p& e:'@
F"9&! 1.8 : !'-+t%', IRBM ?+p& %, Ip'$
S'<(-e&@ G''8:e ?+p&
1>
[Type text]
1.;
THE BOARD MEMBERS OF IRBM
%8<(e 1."@ O(8+,%&+t%', '+(=
S'<(-e&@ OF-%+: IRBM e&%te
M!5/!&# %( $! B%*&6 T! I+*+6 R!!+9! B%*&6 %( M**'#"* %+#"#$# %(: C*"&5*+: YB$8 T+, S(% D(. M'$= I(+, Se(%8+( B%, A=<::+$
Secretary General of Treasury Treasury Malaysia
11
[Type text]
M!5/!&#: Y$8 T+, S(% M'$+?+= +%=% +%,+:
Director General of Civil Service Malaysia Civil Service Department
Y$8 D+t< +, Se:+?+$ B%,t% +, S<:+%?+,
Accountant General of Malaysia Accountant General’s Department
Y$8 D+t'’ S%t% H+:%?+$ B%,t% I&?+%:
S!&!$*&' %( T*< A+*'#"# D""#"%+ M"+"#$&' %( F"+*+!
Y(& C% <,+%=+$ B%,t% H6. A=<: R+$?+,
Commisioner of Law evision an! Law eform Law evision an! Law eform Division
Y$8 D+t< H+6% S$<% B%, M=. Y<&'p
Private Consultant
Y$8 D+t'’ M'$= S+::e$ B%, M+$?<=
Private Consultant
1.;.2 T! O&*+"#*$"%+ C*&$ I)% B&*+
12
[Type text] %8<(e 1.".2@ Ip'$ (+,-$ '(8+,%&+t%', -$+(t
I)% D"&!,$%& E,. C$+,,8+(%PY<&<) D+<=
E
A65"+"#$&*$"%+ *+6 F"+*+,! R+$?+, B%, A5= M+,+, D!)9$' D"&!,$%& /&*+, S%t% +:%$+ G$++:%
T! C"!( A##. D"&!,$%& !e',8 T<- He,8 C9#$%5!& S!&",!# Ke:&
RPGT S+(%,+ M'$= I5(+$%?
S$*5) D9$"!# S$+?&%+$ M'$= R+=%
I+#)!$%&*$"%+ R+%?+$ Y<,<&
T! C"!( A##. D"&!,$%& T+, T<+, T<+,
ASS GROUP 1 !%? C$',8 H<+t
ASS GROUP 2 M'$= A$?+= +:y R+?:y
T! C"!( A##. D"&!,$%& +:e$+ H<&+%,
D!#= A96"$ N''(:%+ S$+$ B%=%,
D!#= A96"$ H+?%=+$ O?+(
D%,95!+$ M*+*!5!+$ S(ee S<:'&+,+ R+?+,+t$+, C$ett%+( T! C"!( A##. D"&!,$%& N'(+&$%%, R+e
L!* N'( A&?+$ A=+?
A,,%9+$ R!,!"*/!# M+,+$ M'$+?e= +,
ALS GROUP 1 A,<+( Y++<5
ALS GROUP 2 R+6e,=(+, M<,%+,=y
D!#= A96"$ N+5%$+$ C$e H<&&%,
R!)*'5!+$ N'( A(y+,t% A5=<: R+,%
ALS GROUP 3 B+&+(%+$ Ay'ep
PCB AUDIT I&?+%: I5(+$%?
S'<(-e&@ A,,<+: Rep'(t De& +%:
1.>
LOGO AND THE FLAG OF IRBM
%8<(e 1.0@ !'8' +,= +8 ') IRBM
1#
[Type text]
S'<(-e&@ G''8:e e&%te IRBMQ& ,e +8 +,= :'8' (ep(e&e,t t$e ?%&&%',* %,te8(%ty* + (e&p',&%%:%ty* t$e e<%:%(%
[Type text] T$e t' ye::' -':
+=$e(e
t'
t$e
p(%,-%p:e&
')
(<:e
')
t$e
-'<,t(y*
p(')e&&%',+:%&? +,= t$e %,te8(%ty t' -+((y '
1.?
CONCLUSION
IRB Ip'$ (+,-$ %& + -'?p+,y %t$ $%8$ -'?pet%t%7e,e&&* +,= $+& %t& ', +=7+,t+8e&. Se(7%-e p('7%=e= e?p$+&%%,8 t$e ex-e::e,-e ') -%7%: &e(7+,t& +,= ?+e IRBM +& + p(e?%e( '(8+,%+t%', ') t+x %, (e&pe-t ') +:: 8('
15
[Type text]
CHAPTER 2 OPERATION, PRODUCTS @SERVICES
2.1
INTRODUCTION
T$%& -$+pte( %:: %,t('=<-e +'
=e:%7e(%,8 ') &e(7%-e& &y&te? +-('&&
+::
++t+,
Pe(%=?+t+, A+? PA/. I,:+,= Re7e,
+,=
p('7%=e
%,+,-e +-t
&e(7%-e&
%,
+& +8e,t ') t$e
+=?%,%&te(%,8*
+&&e&&%,8*
-'::e-t%,8 +,= e,)'(-%,8 p+y?e,t ') %,-'?e t+xe&* pet(':e
1"
[Type text]
2.2
COMPANY GENERAL ROLES
T$e (':e& ') t$e B'+(= +(e t' +-t +& +8e,t ') t$e G'7e(,?e,t +,= t' p('7%=e
&e(7%-e&
%,
+=?%,%&te(%,8*
+&&e&&%,8*
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+,=
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2.3 R!#)%+#"/""$"!#
IRBM %& (e&p',&%:e t' t$e G'7e(,?e,t %, +=?%,%&te(%,8 t$e )'::'%,8 :+&@ 1. 2. #. . 5. ".
I,-'?e T+x A-t 1;"0L Re+: P('pe(ty G+%,& T+x A-t 1;0"L P('?'t%', ') I,7e&t?e,t& A-t 1;4"L St+?p A-t 1;;L Pet(':e.
T$e IRBM +:&' +=?%,%&te(& t$e D'<:e T+x+t%', A8(ee?e,t& &%8,e= etee, t$e G'7e(,?e,t ') M+:+y&%+ +,= 't$e( -'<,t(%e& +& e:: +& '&e(7%,8 :+& (e:+t%,8 t' %t& )<,-t%',&* $%-$ +(e@
10
[Type text]
1. e=e(+: C',&t%t.C(%?%,+: P('-ee=%,8 C'=e. 11.Pe,+: C'=e. 12.R<:e& ') H%8$ C'<(t 1;4>. 1#.S<'(=%,+te C'<(t R<:e& 1;4>. 1.C'?p+,%e& %,=%,8Up R<:e& 1;"5.
T$e !HDN +:&' +=?%,%&te(& (epe+:e= +-t& )'( p+&t ye+(& -+&e& &<-$ +& E&t+te D
2.4
FUNCTION OF DEPARTMENTS
IRB '(8+,%+t%',& 'pe(+te %, +--'(=+,-e %t$ t$e +
[Type text] +--'<,t+:e t' t$e (+,-$e& +,= -e,t(e&. '( t$e :+&t +(e (+,-$e& %, e+-$ &t+te. A (+,-$ %& (e&p',&%:e )'( t$e %?p:e?e,t+t%', ') t$e p':%-%e& p(e&-(%e= y t$e $e+= 'F-e +,= %,&t(<-t%',& ?+=e y t$e &t+te =%(e-t'(. I, t$e '(8+,%&+t%', IRBM <,=e( Ip'$ B(+-$* t$e(e +(e 4 ?+%, +-t%7%t%e& t$+t pe(?+,e,t:y 'pe(+t%,8 $%-$ %& y -+((y '
T+x A<=%t T+x C'::e-t%', Re%,)'(-e?e,t 9 Dete-t%', !e8+:’& C<&t'?e(& Se(7%-e& St+?p& D
2.4.1 T*< *96"$
T$e%( (e&p',&%%:%ty %& t' ?+e &<(e t$e t+xp+ye( t' -'?p:y %t$ t$e p('7%&%',& ') t$e -<((e,t t+x+t%', :+& +,= (e8<:+t%',& %, t$e e,7%(',?e,t. T+x A<=%t %& -+((y%,8 '
".
D!#= A96"$ A =e& +<=%t %& -+((%e= '
+=6<&t?e,t
')
&%?p:e
+,=
+(e
-',=<-te=
t$('<8$
-'((e&p',=e,-e. T$e t+xp+ye( p'&&%:e %& -+::e= t' t$e 'F-e ') T$e
"".
IRB t' e %,te(7%ee= )'( p<(p'&e ') 8ett%,8 )<(t$e( %,)'(?+t%',. F"!6 A96"$ %e:= +<=%t -+((%e= '
[Type text] $%8$e( t+x -'?p:%+,-e (+te %& +-$%e7e= <,=e( t$e Se:) A&&e&&?e,t Sy&te?. I, t$%& (e8+(=* t$e +<=%t 'F-e( %& (e<%(e= t' e,&<(e t$+t t$e -'((e-t +?'<,t ') %,-'?e $+& ee, (ep'(te= +,= t$e (%8$t +?'<,t ') t+x $+& ee, p+%= %, +--'(=+,-e %t$ t$e t+x :+& +,= (e8<:+t%',&. T$e p<(p'&e ') +-$%e7%,8 7':<,t+(y -'?p:%+,-e* t$e t+x +<=%t +-t%7%ty %& ',e ') t$e ?e+&<(e& <,=e(t+e, y IRBM t' e=<-+te +,= -(e+te ++(e,e&& ') t+xp+ye(& t'+(=& t$e%( (%8$t& +,= (e&p',&%%:%t%e& <,=e( t$e p('7%&%',& ') t$e ITA.
T*/!1.1 : T! %7 %9$ *&$ %( $! T*< A96"$ (&*5! 7%&=:
2>
[Type text]
A96"$ 1*+9!
A<=%t %& -+((%e= '
A+ "+$"$"*3 A96"$
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T! V"#"$
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S'<(-e&@ T+x A<=%t (+?e'( IRBM
21
[Type text]
2.4.2
T*< C%!$"%+
T+x -'::e-t%', <,%t& %& t$e ?+%, +8e,-y t' t$e 8'7e(,?e,t %, e,&<(%,8 t$e t+x %& -'::e-te= eF-%e,t:y +,= eJe-t%7e:y. T$e t+x =et '( t+x +((e+(& ?<&t e ept +t + ?%,%? ', t$e +:+,-e ') <,p+%= %,&t+:?e,t )'( 't$ -+te8'(%e& ') t+xp+ye(&.
2/ M',t$:y t+x =e=<-t%', I,=%7%=<+: t+xp+ye(& %t$ &+:+(%e= %,-'?e ?+y p+y t+xe& t$('<8$ M',t$:y T+x De=<-t%',& MTD/ =e=<-te= y t$e%( e?p:'ye( )('? t$e e?p:'yee’& ?',t$:y &+:+(y. T$e -+:-<:+t%', ') MTD %& +=6<&te= %t$@ +/ G%7%,8 exe?pt%',& t' +::'+,-epe(<%&%te8%)t e,et& $%-$ +(e t+x exe?pte= B<=8et 2>>;/L / T' %,-:<=e t$e 7+:
#/ C'::e-t%', ') %t$$':=%,8 t+x
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2.4.3
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2#
[Type text]
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T$e :e8+: =ep+(t?e,t %& (e&p',&%:e %, ?+,+8%,8 +,y -+&e t$+t '--<(& =
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2.4.8
C9#$%5!&# S!&"!#
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2
[Type text]
O/$*"+"+ "+(%&5*$"%+ T$e IRBM p('7%=e& )+-%:%t%e& )'( t+xp+ye( $+7e t' -'??<,%-+te* e%t$e( y@ ■ D%(e-t %,te(+-t%', +t &e(7%-e -'<,te(& +t (+,-$e& ,+t%',%=e* '( ■ &e,=%,8 :ette(& '( e?+%: )('? t$e e&%te* '( ■ P$',e -+:: t' t$e -+:: -e,t(e. I, +==%t%',* t$e !HDN e,$+,-e& =%&&e?%,+t%', ') %,)'(?+t%', t$('<8$
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2.4.;
S$*5)# D9$'
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TYPES OF DUTY *. A6 V*%&!5 D9$'
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[Type text] T$e (+te ') =
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2"
[Type text] / RM5>.>> '( 1> ') t$e =e-%e,t =>.>> '( 2> ') t$e =e-%e,t =
2.4.> R!* P&%)!&$' G*"+# T*< 9+"$# Re+: P('pe(ty G+%,& T+x RPGT/ %& t$e (+te :e7%e= ', t$e p('t& )('? t$e =%&p'&+: p('pe(t%e& +t&* $'<&e&* -',='&* +p+(t?e,t&* )+(?&* 7+-+,t :+,=* et-./. Be8%, O-t'e( 21* 1;44* exte,=e= t$%& t+x ', p('t& )('? =%&p'&+: ') t$e &$+(e& %, t$e C'?p+,y Re+: E&t+te. T$('<8$ t$e Re+: P('pe(ty G+%,& T+x Exe?pt%',/ O(=e( 2>>0 [PU A/ 1"2>>0] M%,%&te( ') %,+,-e t' exe?pt +,y pe(&', )('? +:: p('7%&%',& ACKHT 1;0" t' t$e =%&p'&+: ') +&&et& +)te( M+(-$ #1* 2>>0. T$e exe?pt%', '(=e( $+& ee, -+,-e::e= %t$ eJe-t )('? +,<+(y 1* 2>1> t$('<8$ t$e Re+: P('pe(ty G+%,& T+x Exe?pt%',/ O(=e( 2>>; [PU A/ #0"2>>;]. T$%& ?e+,& t$+t t$e =%&p'&+: ') +,y +&&et -+, e t+xe= )('? Ap(%: 1* 2>>0 <,t%: De-e?e( #1* 2>>; %& exe?pte= )('? RPGT. M%,%&te( t' exe?pt +,y pe(&', )('? t$e +pp:%-+t%', ') S-$e=<:e 5 ') t$e A-t )'( t$e p+y?e,t ') t+x ', t$e t+x+:e p('t ', t$e =%&p'&+: ') +,y +&&et -+, e t+xe= ', '( +)te( +,<+(y 1* 2>1> %) t$e =%&p'&+: %& ?+=e +)te( 7e ye+(& )('? t$e =+te ') +-<%&%t%', ') t$e e t+x+:e. %%. I) t$e =%&p'&+: ') -$+(8e+:e +&&et& ?+=e %t$%, 5 ye+(& )('? t$e =+te ') +-<%&%t%', ') t$e +&&et -+, e t+xe=* t$e M%,%&te( t' exe?pt +,y pe(&', )('? t$e +pp:%-+t%', ') S-$e=<:e 5 ') t$e A-t )'( t$e 20
[Type text] p+y?e,t ') t+x ', t$e t+x+:e p('t ', t$e =%&p'&+: ') -$+(8e+:e pe(&', ', '( +)te( >1 +,<+(% 2>1> %t$ t$e -',=%t%', t$+t t$e +?'<,t ') t+x+:e p('t &$+:: e =ete(?%,e= +--'(=%,8 t' t$e )'::'%,8 )'(?<:+@ AxC B A %& t$e +?'<,t ') t+x %?p'&e= ', t$e t+x+:e p('t& ') &<-$ pe(&', %, +--'(=+,-e %t$ t$e +pp:%-+:e t+x (+te %& (e=<-e= y t$e +?'<,t ') t+x %?p'&e= ', t+x+:e p('t& +t t$e (+te ') 7e pe( -e,tL
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24
[Type text]
2.4.? A65"+"#$&*$"%+ @ F"+*+!
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2;
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•
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2.> CONCLUSION
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CHAPTER 3 COMPANY’S MANAGEMENT STRATEGY
3.1 INTRODUCTION
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#2
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T$e ?+%, '6e-t%7e %, t$%& -$+pte( %& t' =e&-(%e +'
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[Type text]
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pe(&',+:%t%e&. / A, ex-e::e,t pe()'(?+,-e %, -<&t'?e( &e(7%-e& T$e -<:t<(+: +,= -',-ept ') )(%e,=:y* $e:p)<: +,= &+t%&)y%,8’ &e(7%-e& t' -<&t'?e(& $+& ee, =e7e:'p %, t$e%( =ep+(t?e,t. %t$%, t$%& -',-ept %, t$%& =ep+(t?e,t* %:: e,$+,-e t$e IRBM& %?+8e y e,&<(%,8 + 8''= (e:+t%',&$%p %t$ t$e -<&t'?e(& +,= p<:%-& .It +:&' e,-'<(+8e t$e t+xp+ye( t' p+y t+x 7':<,t+(y +,= +& t$e ey t' %,-(e+&e t' t$e -'<,t(y (e7e,
#5
[Type text] IRBM $+& + 7e(y -:e+( 7%&%',* ?%&&%', +,= p':%-y &e(7%-e& t' e,$+,-e
t$e
'(8+,%&+t%',
pe()'(?+,-e
t$+t
,ee=
t'
e
<,=e(&t''= y +:: &t+J t$+t %,7':7e= %, t$%& '(8+,%&+t%',. E+-$ ') t$e ?e?e(& %& %?p'(t+,t +& + ',e )''t+:: te+?. T$e 8'+: %& ,ee=e= t' +-$%e7e t$e 7%-t'(y )'( t$e te+?. =/ A:+y& e ',e &tep +$e+= IRBM %& ,' t(y%,8 t' e ?'(e -(e+t%7e +,= %,,'7+t%7e p('=<-t& %, t$e t+x +=?%,%&t(+t%', +&e= ', t$e exp:'(+t%', &t(+te8y :
:
'-e+, &t(+te8y/
t'
%=e,t%)y
,e
&p+-e& -+,
e,:+(8e?e,t t$e t+x +&e +,= (e=<-e t$e t+x :e++8e&. T$%& %,= ') %,%t%+t%7e& &$'<:= e -',t%,
3.3.1.3 T! E<$!&+* F*$%& W!*=+!##!# +/ B<%:=%,8 )+-%:%t%e& +,= '(%,8 e,7%(',?e,t T$e ex%&te,-e ') )+-%:%t%e& -+, e e7+:<+te= +&e= ', t$e pe()'(?+,-e ') ?e+&<(e?e,t $%-$ %& + &y&te?+t%- p('-e&& )'( ?e+&<(%,8 t$e eF-%e,-y +,= eJe-t%7e,e&& ') +,= t$e &y&te? ') +=?%,%&t(+t%',. Ip'$ B(+,-$ %&?+ (e&<:t& +,= $+& + 8''= +,= -:e+, e,7%(',?e,t. G''= '(%,8 (e:+t%',&$%p +,= t' p('7%=e + -',=<-%7e + '(%,8 e,7%(',?e,t ?+e t$e +t?'&p$e(e #"
[Type text] -$ee()<: +,= p('+-t%7e '(. H'e7e(* t$e %,-(e+&e %, ,
D%(e-t'(&
e%,8
&ee,
t'
:%+%&e
',
',<&
&-$e?e&
+,=
#0
[Type text] e,-$?+(%,8 exe(-%&e&* %t %& 8e,e(+::y )e:t t$+t + ette( '(%,8 (e:+t%',&$%p etee, HR +,= ,+,-e -+, e +-$%e7e=. T+:e #.#.1.#@ I,te(,+: A,+:y&%& NO
INTERNAL FACTOR
WEIGTH
RATING
SCORE
STRENGHNESS
1.
EF-%e,t +,= eJe-t%7e ?+,+8e?e,t
0.25
4
1.00
2.
Excellent In customer secvices
0.25
4
1.00
3.
Clear vision, mission and culture corporate
0.20
4
0.80
4.
Innovation
0.10
3
0.30
0.10
3
0.30
0.05
2
0.10
0.05
2
0.10
WEAKNESS
1. 2. 3.
)+-%:%t%e& +,= '(%,8 e,7%(',?e,t C'?p+,y Sy&te? E,-'<,te( T$e :+- ') p('7%&%', )'( t$e $
TOTAL
1.00
3.60
3.3.1.4 T&!*$#
+/ T$e pe'p:e t$+t ,'t p+%= t+x+t%', Re7e,
[Type text] e?p:'y?e,t 'pp'(t<,%t%e& t' t$e pe'p:e. S<--e&& ?+%,t+%, &<&t+%,+:e e-','?%- +&e =e,%te:y $e:p t$e 8'7e(,?e,t t' (e=<-e t$e &-+: =e-%t %, t$e ,ext &t+te &pe,=%,8 'Je(e= t' t$e p<:%-. T+x p<(p'&e& +,= =%Je(e,t type& ') t+x %?p'&e= )('? ',e -'<,t(y t' +,'t$e( +,= -$+,8e '7e( t%?e. At t$e e8%,,%,8 ') $t$ -e,t<(y )'( t$e p<(p'&e ') =e)(+y%,8 t$e expe,&e& ') t$e +( t$e B(%t%&$ E?p%(e
/ A )+e %,)'(?+t%', '( %,)'(?+t%', t$+t =%=,’t
[Type text] It ='e& +:&' %:: +Je-t t$e PCB &y&te? +,= %:: =ete-t +, e(('( %, p+y%,8 t$e t+x. S'?et%?e& %t& -'&t IRBM +::'t& %t$ ?+,y p('-e=<(e t$+t t$ey %:: t+e %, +-t%', t' 8et t$e %,)'(?+t%', <%-:y e)'(e t$e =e+=:%,e.
3.3.1.8 O))%&$9+"$"!#
+/ A 8(e+t +& %t& e<%7+:e,t t' t$e %,te(,+t%',+: t+x +=?%,%&t(+t%', IRB
?'7%,8
%t$
+
ex%%:%ty
+,=
t(+,&p+(e,t
+((+,8e?e,t
%,
+=?%,%&t(+t%', +&pe-t ') t$e t+x+t%', +,= %,te(,+: ?+,+8e?e,t t+%,8 %,t' -',&%=e(+t%', +:: ') %,p>2* t$e !HDN -',=<-te= 1# =%Je(e,t -'<(&e& %t$%, t$e -'<,t(y t'@ • •
C',(? +pp'%,t?e,t& ') &e(7%-e* +,= I,-(e+&e &%:: :e7e:& %, &e:e-te= +(e+& ') '(.
-/ A $%8$e( %,te(,et +='pt%', >
[Type text] A :+(8e I,te(,et A='pt%', p('7%=e& +, eJe-t%7e p:+t)'(? ') ?+(et%,8 p(')e&&%',+: '()'(-e 8:'+::y. T$e t+xp+ye( -',=e,-e )'( e:e-t(',%&e(7%-e& p('7%=e= ', t$e (%&e +,= &e(7%-e 'pt%',& -',t%,
T+:e #.#.1. @ Exte(,+: A,+:y&%& NO
EXETERNAL FACTOR
WEIGTH
RATING
SCORE
0.25
4
1.00
OPPORTUNITY
1.
%,te(,+t%',+: t+x +=?%,%&t(+t%',
1
[Type text] 2.
H
0.20
4
0.80
3.
Good inrastructure
0.10
4
0.40
4.
!i"# internet adoption
0.10
3
0.30
0.25
4
1.00
0.10
2
0.20
THREAT
1.
T$e pe'p:e t$+t ,'t p+%=
2. TOTAL
t+x+t%', +e %,)'(?+t%',
1.00
3.70
A& e -+, &ee t$e *+&e= ', t$e 't$ %,te(,+: +,= exte(,+: )+-t'( t$+t % $+7e ?+=e *t$e (e&<:t t$+t e -+, &$' %& t$e +,+:y&%& &-'(e %& + %,te(,+: &-'(e +,= &$' + -'?pet%t%7e $%-$ %& #.0> %& $%8$e( t$+, #.">. e -+, ?+e + -',-:<&%', t$+t IRBM $+7e t' 8%7e + )'-<&&%,8 ', $%-$ t$ey exte(,+: )+-t'( t' ?+e t$e%( '(8+,%+t%', ?'(e &<--e&&e& %, t$e )
3.4 THE RECOMMENDATION FOR FUTURE
B+&e= ', t$e (e&<:t ') t$e 't$ +,+:y&%&* e -+, -',-:<=e t$+t t$e(e %& -',&%&t ') &'?e ?+%, +&pe-t t' 8%7e +tte,t%', +,= t$e &t(+te8%p:+,,%,8 t' e p+:, +,= t' &$' t$e (e+: +%:%ty ') t$e IRB Ip'$ (+,-$ 2
[Type text] t' '7e(-'?e t$e p(':e?& +,= t$(e+t t$+t $+7e %,=e,t%e=. T$e ?+%, +&pe-t %& -',&%&t%,8 ')@ 1/ T$e
exte(,+: &t(e,8t$e,& t$+t IRBM $+7e
%& t$ey $+7e
+,
'pp'(t<,%ty t' e + t+x + 8(e+t t+x +=?%,%&t(+t%', %, %,te(,+t%',+: '(:= .IRBM $+7e + 7e(y -'??%t?e,t +,= 8(e+t ?+,+8e?e,t '+(=. %t$
IRBM
&t+J &$'<:= ?'(e ')te, (e)e( t' t$%& &t(+te8y $e, t$e (%&%,8 p(':e?& (e8+(=%,8 t+xp+ye( %& $+ppe,. M'(e'7e(* t$ey +:&' &$'<:= +== &'?e ICT %, '(=e( t' 8%7e + &e(7%-e& =e:%7e(%,8 )'( ?'(e e,te(t+%,& +,= <,=e(&t+,=%,8 e+&y 8'%,8 +'
[Type text] +,= p<:%- (e:+t%',. M'(e'7e(* t$%& %:: ?+e t$e IRBM +& t$e e&t &e(7%-e& -e,t(e +,= 8%7e 'pp'(t<,%t%e& t' + ,e 8(+=<+te t' t+e +, expe(%e,-e y 'Je( + %,=<&t(%+: t(+%,%,8 '(. / M+e + p('7%&%', )'( <%:= -'?)'(t+:e )+-%:%t%e& t' t$e '(e( y + &<%t+:e &p+-e %t$ + 8''= '( e,7%(',?e,t. O(%8%,+::y* IRBM Ip'$ $+& + 7e(y 8''= e,7%(',?e,t <+:%ty )'( t$e '(e(
5$
Increase in Corporate responsi%ilities to t#e pu%lic t#ese &ill active s#areo&ners &#o vie& t#e mana"ement o t#eir investments as a catal'st to promote (ustice and sustaina%ilit' in t#e &orld. )urt#ermore &ill #elp to encompass t#at desire, to commit %ein" ull' co"nisant o t#e ollo&in" t#e privac' o clients, *ecurit' o "oods and inormation , t#e social eect o or"anisation,
environment
,%usiness
et#ics
,mutual
respect
%et&een
ourselves, our private clients and our corporate clients, and t#e "ro&in" o relations#ips &it# "lo%al partners.
3.8 C%+9#"%+
Ex-e::e,t +-$%e7e?e,t& IRB t$e pe()'(?+,-e %& +--'(=+,-e + -'?%,+t%', ') %?p:e?e,t+t%', ') &t(+te8%e& ey &<--e&& )+-t'(& $%-$ )'-<&e& ', %?p('7e?e,t& %, t+x +=?%,%&t(+t%',* $
[Type text] -+p%t+:
=e7e:'p?e,t
IRBM
+&e=
',
-'?pete,-y
+,=
p(')e&&%',+:%&? +& e:: +& ',8'%,8 eJ'(t& t' -(e+te 7+:
e?p$+&%e=
%,,'7+t%',
%,
%?p:e?e,t%,8
%,)'(?+t%',
?+,+8e?e,t +,= =e:%7e(y &y&te?. A==%t%',+::y )'-<& %?p('7e?e,t eJ'(t& +,= -<&t'?e( -'??<,%-+t%',& ?+,+8e?e,t* 'pe(+t%', +,= +=?%,%&t(+t%', ') t$e :+ ') (e&p',&%%:%ty +,= +pp(e-%+t%', ') p'&%t%7e -'(p'(+te 7+:
+-$%e7e?e,t&
')
'
(e7e,
)'(
,+t%',+:
=e7e:'p?e,t.
5
[Type text]
CHAPTER 4
INDUSTRIAL ANALYSIS 4.1 INTRODUCTION T$%& -$+pte( %:: =e&-(%e +'
e-'?e t$e
?+%, %,-'?e 8e,e(+t'(& ') ?',ey t' t$e -'<,t(y. T$%& -$+pte( :%&t& +'
4.2
THE DUTY PERFORMANCE OVERALL WEEK
4.2.1 A65"+"#$&*$"%+ *+6 F"+*+"* U+"$#
-W!!= 1 $" W!!= 3 24 J9+! 213 T" 12 J9' 213 1. Rep'(t +,= (e8%&te( +t !HDNM* Ip'$ (+,-$. 2. G%7e, + (%e,8 +,= %,t('=<-t%', t' t$e -'?p+,yQ& +-8('<,= +,= )<,-t%',& +,= e?p:'yee& #. T' (e-'(= +,=
:e& Met$'= ') 'pe,%,8 +,= -:'&%,8 :e& . M+,+8%,8 t$e -'?p+,yQ& 8e,e(+: '(* '(8+,%%,8 +,=
t$e e?p:'yee’& :e& +,= :e+(, t' <&e P$'t'&t+t ?+-$%,e.
"
[Type text] 5. (%te + :ette( t' + 7e,='(&
P$'t'&t+t
='-
-+:-<:+te
t$e
e?p:'yee&
?',t$:y
&+:+(%e&* t' -$e- +,= (e7%e +- t$e '7e(t%?e p+y?e,t -:+%? &t+te?e,t& ') t$e e?p:'yee& t$+t $+7e ee, p(%,te= )'( t$e ?',t$. C+:-<:+t%,8 t$e e?p:'yee +8e& )'( '7e(t%?e p+y?e,t '( %, +--'(=+,-e %t$ + )'(?<:+ t$+t $+& ee, p(ep+(e= <&%,8 M%-('&')t Ex-e:. +, Sep+(+te %,7'%-e& +,= %::& t' e p+%= y t$e -'?p+,y +--'(=%,8 t$e -'?p+,y ,+?e& 0. !e+(, +,= <,=e(&t+,= $' t$e <=8et %& p:+,,e= +,= p(e&e,te= %, t$e -'?p+,y. t' ey %, t$e =+t+ %, t$e -'?p+,y %,)'(?+t%', &y&te?* +,= (e8%&te(%,8 t$e -'?p+,yQ& %,7e,t'(y +,= +&&et&
4.2.2 M*""+ U+"$#
1. (%te + :ette( +'1# V2" 6<:+% 2>1#/
4.2.3 L*7 D!)*&$5!+$
1. T' e,te( =+t+ %,t' WPer!erakan .ail /aman 0123X* Per!erakan .ail Jenayah +,= (e-'(= t$e ,e :e& )'( Per!erakan .ail 444’ &
[Type text] 2. Be%,8 Be%,8 %,7': %,7':7e 7e= = %t$ %t$ P< P<+, +,.. +<%+ +<%+$ $ %, t$e t$e ,e8' ,e8't% t%+t +t%', %', )'( t$e t$e t+xp+ye(& #. C+:C+:-<: <:+t +te e t$e t$e t't+ t't+:: -'&t -'&t ') t$e t$e +-t% +-t%', ', +,= ('t ('te e + &< &1# V1" A<8<&t 2>1#/
4.2.4 A65"+"#$&*$"%+ *+6 F"+*+"* U+"$# 1. G%7 G%7e, 8<%= 8<%=+, +,-e -e +=?% +=?%,% ,%&t &t(+ (+t% t%', ', +,= +,= ?+,+ ?+,+8e 8e?e ?e,t ,t ') t$e t$e -'?p+,y :e. 2. St+,=%,8 St+,=%,8 +((+,8e?e +((+,8e?e,t ,t -',=e, -',=e,t%+: t%+: :e&* :e&* +,= ':= ':= :e&. :e&. #. H' t' ?+,+8e :e& :e& -',=e -',=e,t ,t%+:* %+:* (e&t(%(e&t(%-te= te= +,= -',=e, -',=e,t%+ t%+:: :e& . Met$'= Met$'= ') 'pe,% 'pe,%,8 ,8 +,= +,= -:'& -:'&%,8 %,8 :e& :e& 5. Re-'(= e-'(= +,= +,=
p+y? p+y?e, e,tt
-:+% -:+%? ?
&t+t &t+te? e?e, e,t& t&
t'
t$e t$e
=
&t+te?e,t&
4.3 4.3
SUIT SU ITAB ABIL ILIT ITY Y OF TRA TRAIN ININ ING G WITH WITH FIE FIELD LDS S OF STU STUD DY T$('<8$'
4
[Type text] A=?%,%&t(+t%', +,= %,+,-e %,+,-e U,%t . T$e, )'( t$e (e&t ee&* e +(e 8%7e, + =
4.4 4.4
S$&! S$&!+ +$ $ *+6 *+6 7!* 7!*=+ =+!# !##! #!# # "+ "+ T&* T&*"+ "+"+ "+ T$e -'<(&e ') +&&%8,e= t+&& +,= t$e 6' =',e* I $+7e =%&-'7e(e= t$+t t$+t t$e(e t$e(e +(e +(e &'?e &'?e =%& =%&t%, t%,-t% -t%7e 7e e+,e e+,e&&e &&e& & +,= &t(e, &t(e,8t$ 8t$& & '). '). T$e,* I $+7e ept t$e &t(e,8t$& +,= e+,e&&e& ') (e)e(e,-e )'(
;
[Type text] ?e %, t$e )
4.4. 4.4.1 1 S$&! S$&!+ +$ $# #
A& + &
4.4.2 4.4.2 W!*=+!# !*=+!##!# #!#
5>
[Type text] T$e(e +(e &'?e e+,e&&e& )('? ?y&e:) =<(%,8 %,=<&t(%+: t(+%,%,8 %, t$e '(p:+-e $%-$ %& =<(%,8 t$e p('-e&& ') +=+pt+t%', t' t$e '(p:+-e +,= &:' -'??<,%-+t%',. T$%& $+ppe, e-+<&e I ,ee= t' :e+(, +,= <,=e(&t+,= t$e -<:t<(e ') t$e '(%,8 e,7%(',?e,t %, t$e IRB. I) I +=+pt ?'(e <%-:y %, t$e -<:t<(+:* %t %:: ?+e ?e e,-'<,te( &e7e(+: p(':e?& +,= &t(e&&.
Be&%=e& t$+t* t$e t%?e ?+,+8e?e,t etee, '( +&&%8,?e,t& +,= %,=<&t(%+: t(+%,%,8 %,=<&t(%+: t(+%,%,8 &$'<:= e ?+,+8e %&e:y %, '(=e( t' 8et ,' t$e p(%'(%ty ') t$e t+&& t$+t ,ee= t' e (e&':7e= (&t. $e, ?+%,8 +, +&&%8,?e,t <,=e( p(e&&<(e ?+e& t$e '( =',e ,'t &+t%&)+-t'(y. T' p('=<-e 8''= '( I t+e + p'&%t%7e +tt%t<=e +,= +((+,8%,8 '( &-$e=<:e& ette(. !+&t:y* I +:&' t+e t%?e %, <,=e(&t+,=%,8 ,e t+&& %t$ ,e -',-ept +&&%8,e= +,= -+<&e= ?e t' (epe+te=:y <,=e(&t+,= t$e t+&. T$e(e)'(e* &'?et%?e& t$e '( =',e %:: e (epe+te= t' '( t$(ee t%?e&* +,= t$%& 8%7e ?e + p(e&&<(e %, t$e '(p:+-e e-+<&e ') t$+t. B
51
[Type text]
4.8
E+%9+$!& P&%/!5# T$e(e +(e &'?e p(':e?& t$+t )+-e =<(%,8 t$e %,=<&t(%+: t(+%,%,8
p('8(e&&. A?',8 t$e p(':e?& t$+t e,-'<,te( %&@ 1/ H+7e t' ?+e + :ette( +& t' t$e ') t$e +pp:%-+t%', %& ee, +--epte= y t$e -'?p+,y +,= &'?et%?e& ,ee= t' ?+e + -+:: t' t$e (+,-$. S'?et%?e& t$e (+,-$ ='e&,’t ,' e:: +'
4.;
C%+9#"%+
T$('<8$ ') t$%& %,=<&t(y t(+%,%,8 p('8(+?* t$e t(+%,ee& +(e exp'&e= ?+,y t+x -'?p',e,t& %, M+:+y&%+. T$e =e7e:'p?e,t ') + p+-+8e
52
[Type text] -+, +-$%e7e &<--e&&)<: -+, e $+ppe,e= ',:y %, -'::+'(+t%', %t$ +:: t$e p+(t%e& +,= -+(e)<: p:+,,%,8 +,= e::. T(+%,ee )e:t t$+t t$e -''(=%,+t%', etee, +:: ') p+(t%e&* %,-:<=%,8 t+xp+ye(& ,'t =%(e-t:y t+x %, ') t$%& &e-t'( %& 7e(y %?p'(t+,t )'( 8e,e(+t%,8 (e7e,
A)te( ') t$%& t(+%,%,8* t$e t(+%,ee )ee:& ette( <,=e(&t+,= t$e (':e& p:+ye= y IRBM +,= t$e <,%t& t$+t '( +-t%7e:y <,=e( t$%& (+,-$. %t$ t$+t* t$e %,te(, %:: e -:e+( +'
CHAPTER 8
CONCLUSION
5#
[Type text]
8.1
INTRODUCTION
I,=<&t(y t(+%,%,8 %& ',e ') t$e ey ?'=<:e& -'?p<:&'(y )'( +:: &t<=e,t& %, M+:+y&%+ t' ?eet t$e t$e -e(t%-+t%', (e<%(e?e,t&. St<=e,t& %:: <,=e(8' %,=<&t(%+: t(+%,%,8 e%t$e( %, p<:%- '( p(%7+te &e-t'(. D<(%,8 t$e &t<=e,t& <,=e(8'%,8 %,=<&t(%+: t(+%,%,8* &t<=e,t& %:: e <,=e( t$e &
8.2
THE PERSONAL OPINION ABOUT IRBM
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[Type text] (+,-$ %& :'-+te= +t t$e :e7e: 1 * C$<+ C$e,8 B' <%:=%,8 *; B(e&te( R'+=* $%-$ +:&' ,', +& +:+, S<:t+, I=(%& S$+$. A& '7e(+:: '&e(7+t%', *IRBM Ip'$ +:+y& e ',e &tep +$e+= +,= ?+e +, %,,'7+t%', -',t%,<'<&:y t$+t $y t$ey +(e <+:%e= t' e +pp('7e +& + '(:= -:+&& t+x &e(7%-e&. IRBM +& p(+-t%&%,8 +, %,,'7+t%', -<:t<(e t$+t +&e= ', %,te8(%ty +,= et$%-& &%,-e t$e &t(',8 7+:
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55
[Type text] !+&t:y* T$e IRBM %& -'??%tte= t' eF-%e,t:y +,= eJe-t%7e:y +=?%,%&t(+t%', %t$ + ex-e::e,t :e+=e( Ip'$ (+,-$ %, + :e+=e(&$%p &%:: ?+e& t$e '(8+,%&+t%', +-$%e7e t$e -'::e-t%', t+(8et %t$'
8.3
SUGGESTION AND RECOMMENDATION
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[Type text] ,'t$%,8 t' =' %t$ :e+(,%,8. Be$+:) ') t$e (? &$'<:= +:&' :'' $+7e t$e -'&t ') :%7%,8 =<(%,8 t(+%,%,8 t$e &t<=e,t& +& t$e -'&t ') :%7%,8 %& 7e(y $%8$ +t p(e&e,t ,'t ',:y )'( e?p:'yee&. Be&%=e& t$+t t$e (? ?<&t +:&' e?p$+&%e t$e &+)ety )'( t$e &t<=e,t& <,=e(8'%,8 t(+%,%,8. T$e ?+%, (e+&', %& e-+<&e e =' ,'t ,' t$e (%& t$+t %:: -'?e t$+t %:: -'?e =<(%,8 t$e %,=<&t(%+: t(+%,%,8. I (e-'??e,= )'( t$e )<(t$e( +--e:e(+te IRBM &e(7%-e <+:%ty* t$e (e:%+%:%ty =+t+ ?+,+8e?e,t &y&te? &$'<:= e ?'(e eF-%e,t te-$,':'8y <&e= +,=
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8.4
O!&* S955*&"*$"%+ '( '7e(+:: -',-:<&%',* IRB Ip'$ (+,-$ %& + -'?p+,y %t$ $%8$ -'?pet%t%7e,e&&* +,= $+& %t& ', +=7+,t+8e&. Se(7%-e p('7%=e= e?p$+&%%,8 t$e ex-e::e,-e ') -%7%: &e(7+,t& +,= ?+e IRBM +& + p(e?%e( '(8+,%+t%', ') t+x %, (e&pe-t ') +:: 8('>> %, t$e
50
[Type text] M+:+y&%+, C%7%: Se(7%-e RPGT +,= &t+?p =
IRBM Ip'$ (+,-$ $+& $e:pe=
&t<=e,t& %, )+-%,8 %,=<&t(%+: t(+%,%,8 =<(%,8 t$e t(+%,%,8 pe(%'=. G''= ?e,t+: &t(e,8t$ +:&' $e:p& %, '7e(-'?%,8 p(':e?& &<-$ +& ,e(7'<&,e&& +,= :'&& ') &pee-$ $e, t+:%,8 %t$ -<&t'?e(&. T$e(e)'(e* t$e %,=<&t(y $+& t(+%,e= &t<=e,t& t(+%,%,8 t' e + 8''= e?p:'yee %, t$e )
REFERRENCES
54
[Type text] !e?+8+ H+&%: D+:+? Ne8e(% M+:+y&%+ . 2>>;/. Ret(%e7e= 1042>1# A<8<&t* 2>1#* )('? OF-%+: I,:+,= Re7e,>0/. Annual Report 0115, K<+:+ !>4/. Annual Report 0116 K<+:+ !>;/. Annual Report 0117, K<+:+ !1>/. Annual Report 0122, K<+:+ !11/. Annual Report 0122, K<+:+ !12/. P8A# %9RP9RA$ "D#M 0120:012;, !e?+8+ H+&%: D+:+? Ne8e(% M+:+y&%+.
5;
[Type text]
ATTACHMENT A
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[Type text]
ATTACHMENT B
P<,-$ C+(= )'( %,=<&t(%+: t(+%,%,8
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"1
[Type text]
T$e E,7%(',?e,t ') t$e '(p:+-e
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