Thursday, November 29, 2018

God created man and a woman to be one in holy matrimony


God created man and a woman to be one in holy matrimony

God gave man the breath of life (genesis 2:7 ) and God created woman (genesis 2:18-25), Did God create more than one women to be with Adam?

So that was the beginning of mankind as claimed and declared by God. Unless, anyone can claim in any other written source apart from God, so we believe that God tells us that Adam and Eve were the first married couple in the Garden Eden to start the tough journey on earth.  So literally, God conducted the “first marriage” with great spiritual meaning of two persons become one flesh. Did God really physically conducted the “marriage”?  Didn’t God leave it to them to perform the first and ever sexual encounter and technically that is “marriage”?

 Later, we are told God's definition of marriage can be found in Genesis 2:24: "Therefore a man shall leave his father and his mother and hold fast to his wife, and they shall become one flesh.

At the time of Adam and Eve, God is the Father and they did become one.  So marriage can be like the chicken and egg scenario as which come first?  Did God issue them a marriage certificate?  Did God really need to issue them a marriage certificate ?  So really marriage was the physical sexual act as consummated and not the issue of marriage certificate.

When was the first marriage certificate issued on earth as good governance of the family laws? Yes it is good to have marriage certificate for all legal context.  But marriage could have taken place much earlier as we learn of illegitimate child as marriage can also mean when a man and woman becomes one. Rapist is a separate issue as the intention was evil.

Many couples do feel guilty with premature sexual act prior to the issue of wedding or marriage certificate when the genuine expression of love in sex of both virgin partners could be the only genuine reality in the human race.  So what does a piece of paper really matter when a child is born of “wedlock” within 9 months of the piece of certificate that make gossip unbearable for the genuine couple.

I hope with this letter many may rethink of marriage and wedding in a certificate as it is only a piece of paper and avoid any child out of that “wedlock” as illegitimate one. 

What is most important is that one man and a woman become one and that the guilt is removed as the couple stay faithful forever in pure love between them without any other affairs. What the world perceive “marriage” is really out of context when a piece of paper dictates love and life in a pure union.

While it is good governance but who are the other people including any authority except God to stipulate the term “marriage” as the real father is ever more paramount important in life as the feature of the face can be like the father. When that happen, who can dispute the true earthly father?  God makes man in His image.

After touching so much on marriage, it can also “mar-rage” (illicit sex addiction) where sexual perversion and polygamy or polyandry prevail and which I have seen in a vision of dragon or drag-on. In stories, a Chinese dragon can be composed of many different animal parts, but it’s more commonly depicted as having: the tail of a fish, the scales of a carp, the neck of a snake, the belly of a clam, the head of a camel, the claws of an eagle, the paws of a tiger, the ears of a cow, the eyes of a demon, the beard of a goat and the horns of a stag. Quite the beast, huh? (source #ninchanese) So drag-on in any marriage can be a “beast”.

I wonder if anyone has seen a real dragon which is really a myth of creature of many parts of other animals pieced together to give an image.

Dragon can also give the similarities of a perverted marriage or mar-rage where more than one sexual partners come into play in a marriage life.

We may not be aware or conscious of all the ills in child bearing/births and disabilities in the off springs which can be largely attributable to sexual perversion. So nothing can be good if “drag-on” in any marriage life with adverse consequences known or unknown.

Marriage is not of any religion and it is independent of that and that we take guidelines from God.  It is also said that marriage is made in heaven.

Marriage with certificate or without is indeed sacred between the two partners and who else can determine the surname of the first child?

Joshua Y C Kong  27/11/2018

Thursday, November 22, 2018

Make Budget 2019 a real game changer


Make Budget 2019 a real game changer..

We just had the first ever PH budget 2019 by the new Finance Minister Mr. Lim Guan Eng and lots of changes believed to be for New Malaysia in the process especially in the taxes and the collection of more taxes to resolve the sort of financial shortcomings after BN’s rule of more than 60 years especially now we have a national debts of RM1 trillion and more which is likely to be accumulated more than decrease it ever. There are fundamental reasons why the national debts are insurmountable as the fiscal budget would continue to be in deficit for obvious reasons.

The PH Government has form a Tax reform Committee which has come out with Special Voluntary Disclosure Program 2019 or Tax Amnesty in the immediate terms and long term solutions would come later.

It is one of the good measures of IRB Tax Review Committee, such move would close the leakages and thus increase the taxpayers base namely individuals, partnerships and corporate sector namely SMEs.  The intention is obvious to collect more tax.

Operational Guidelines No. 1/2018 by the Inland Revenue Board of Malaysia with a special program for voluntary disclosure is a new tax frontier that IRBM really mean business to collect more taxes. Whether it will succeed or fail is yet to be seen in the land of Malaysia Boleh.

With 1MDB or without, the tax base in line with OECD would need to be increased to secure much better revenue.

The burden of the very much increased national debts is too much for the same group of taxpayers and those responsible for that should be made to resolve that  national debts.

Going by the trend of corruption not 4% of the GDP annually but more likely 30% , are the BN’s political proxies/ cronies for 60 years prepared to voluntary disclosure and surely incapable to pay the relevant and related taxes and be bankrupt in such process or already migrated elsewhere?

Given the imperfect operations and lopsidedness of any system and no exception for tax, would the same group of known taxpayers be further exploited for more tax revenue to patch the revenue leakages in 1MDB (repayment of dubious debts), missing GST refund RM19.4 billion, missing IRB refund RM16 billions making up many hundreds of billions?  Such approach would inevitably impact adversely to the economic and social condition in society in term of employment as many firms and companies could fold up.

We have seen how GST at 6% had adversely impacted the consumers and the business communities/ taxpayers.  Even SST at 6% for the restaurant sector with a threshold of RM1.5m can cause irreversible setback when most restaurants are earning less than RM1.5m especially in Sabah. Such smaller restaurants can attract more customers to them and so those bigger restaurants can face a big decline of patronage.  Taxes is good for the nation but the unexpected impact can arise and how to over come such reality of customers choices?.So I hope the government would address such unexpected but normal anomaly in the business world to mitigate such damages .

I hope the Tax Review Committee whilst attempting closing of leakages would consider the following (both short and long terms):-

1.       Usage/classification of the revenue of tax penalties separating it from the mainstream of collected taxes or revenue for the benefit of educating taxpayers and tax agents/ tax personnel.

2.       Review the polygamy practice of tax relief and other relevant treatments of the extended families in many other aspects as burdensome for society at large.  It is part and parcel of the International Convention for the elimination of racial discrimination (ICERD) which is likely to be ratified soon .

3.       Treatment of Zakat in the Income Tax return form in the context of ICERD.  For both items 2 and 3, many billions annually could be avoided as a departure from national commitment as religion is still private and personal despite some claim it as a national context.  If item 2 and 3 are excluded, the taxpayers’ base can be enlarged immediately hence collecting much more taxes soon.

4.       Petronas with global business network dealing with its tax implication for Malaysia.

5.       What would happen if Petronas cannot come up with the RM30b tax to off set the missing GST and IRB tax refund and the victims depending on such refunds for cash flows would be burdened for no refund promptly.

6.       Threshold for new SMEs for accrual accounting so that they can be in cash accounting especially for contractual businesses where payments/ collections is always delayed and even contra-ed for work done when taxes have to be paid first even for non collected turnover in the context of accrual accounting.  Some of these items can even be bad debts affecting the much needed cash flows.

7.       Cryptocurrency and tax treatment thereof for the volatility of price fluctuation as a reality where the determination of profit is concerned..

8.       The issue of climate change as financial commitment by the corporate and individual possibly with some tax reliefs before it is too late to save the degraded earth to save ourselves in the noble effort of #EcoGeneration as sponsored by the Government for the well-being of all.

9.       Would the Tax review Committee open to town hall sessions to enable more views to be incorporated in the new taxation schemes?

In the budget 2019, many other issues may need to be addressed in terms of clarity, revision, and refined for implementation so that the taxpayers would not lose any confidence in the new PH government.

Joshua Y C Kong 23/11/ 2018

Monday, November 12, 2018

A timely reminder of climate change in Lok Kawi Park, Sabah


A timely reminder of climate change in Lok Kawi Park, Sabah
Better things for animals at Lok Kawi Park (LKP) Sabah (DE 31 Oct 2018) are both encouraging and in appreciation of wildlife in enclosed area for the public to view them in close by scenario, while those in the wild are out of reach for most people except the bad news of helpless dead animals in the newspapers.

But wildlife is best maintained in the wilderness for all animals and needless to say that.  

Leading biologists in an editorial in the journal Science recently said that if we want to avoid mass extinctions and preserve the ecosystems all plants and animals depend on, governments should protect a third of the oceans and land by 2030 and half by 2050, with a focus on areas of high biodiversity.

It’s not just about saving wildlife, says Jonathan Baillie of the National Geographic Society, one of the authors. It’s also about saving ourselves.

Of course LKP has nothing to compare in term of size and natural environment for the animals in captivity.
If you go to the Internet, there are various websites where foreigners and local do have many mixed comments which should be heeded and acted upon with best interests wherever and whenever possible. 

We should be always mindful of the rising temperature even in Sabah in the climate change scenario. But how to mitigate the damages of rising temperature when such animals were in the wild freely moving to cool and suitable cover. 

But in the zoo like LKP, such privilege is absent.  So caretakers should always on the lookout as how the animals feel in the rising temperature to stay comfortable and even to be active and alive. So how do we to maintain the welfare of such animals in captivity?

Gelugob, one of only 10 Sumatran rhinoceros in captivity worldwide, died on Jan 11, 2014 at the Lok Kawi Wildlife Park.
Sabah Wildlife Department veterinarian Dr Rosa Sipangkui said Gelugob’s age was about 37 years. There were probably less that 150 Sumatran rhinos left in the wild today, in Sumatra and Borneo, he said. 
Sipangkui said Gelugob’s health had deteriorated rapidly since early January and it had refused to drink and ate little. 

Nobody seems to know why this Rhino died in captivity.  I strongly believe it died from heat of rising temperature especially in the big mud pond without any good shade.  I did visit the zoo and noticed that the Rhino was half body in the open pond without moving.  Obviously, it was the heat of the muddy water that prevented the big animal to be active.

I had been to a local fish pond where the fish breeders were complaining that the fishes were not growing in size for months (waiting to die then) and my visiting friend took a temperature gauge to measure the water and found it of excessive heat especially around midday as the fish pond was without trees and shade. 

Like the Gelugob’s case, did anyone of the caretakers take the effort to measure the daily temperature of the muddy water, the normal habitat for that animal?  So caretakers should be observant of the behaviour of all animals at all times. Animals cannot talk but their body languages are powerful to convey messages and the caretakers must learn how to sense these animals in their behaviour especially in worsening climate change with no exception for Sabah.

I do take care of many dogs at home and observe all the time how such domestic animals behave in heat and raining period.  They would be stressed when the midday sun is very hot and would try to go under any shade available.  When rain comes, I would call that dogs suffer from rain-phobia namely avoiding rain at all cost even after the rain is gone as observed.  

It is a normal thing in many houses that pets especially dogs are kept in short lease, small and heated cage where the environment is without any tree to provide for shade.  Animal cannot drink heated water in open spaces.  You expect the animals to survive for long and not to succumb to heat. Some call it cruelty to animals but how ignorant or even guilty can the owners of such pets be so inhumane?

So I hope better things at LKP would do justice for the animals for the public to enjoy and support from the public with good inputs for consideration.

Imagine we need to maintain wildlife in the wilderness in a third of the earth to save ourselves, and certainly Sabah in Borneo has a special role to maintain wildlife in better scenario especially when wildlife is dwindling fast in the degraded natural habitat once the rainforests.

Many people have given up hope of keeping wildlife in the natural habitat which is now the home ground for millions of acres for oil palms –an alien plant – but now things can be looking good as palm oil is no longer lucrative with low prices largely due to the better productivity in Kalimantan where prices are much lower.  So such oil palm growers could be exit and prepared to abandon their investment but we still need much money to restore the rainforests and other endemic plants including fruit trees.  

So the golden opportunity is here with #EcoGeneration as founded by me recently to obtain massive crowdfunding to get involved to bring back the wildlife and the rainforest etc to save ourselves as soon as possible to postpone or mitigate the onslaught of invisible but real climate change already prevailing in Sabah and the world. #EcoGeneration needs the support of every living person on earth for our continued existence in the pleasant climatic environment of my generation post WW2.  Sabah is experiencing for some decades already of maximum temperature of 35°Celcius and the hours of that is much longer daily (certainly many feel that after deforestation).  It is at this temperature that photosynthesis stops and today we are daily fed with agriculture produces “energised” by inorganic cheap fertilisers and other chemicals including pesticides to kill ourselves.  At the high temperature, cultivation becomes difficult and even many poultry farms are now in air-conditioned houses hence more expensive to farmers.  Consumers surely died sooner with higher costs of foods of dubious quality.

You always hear “donate blood to save life” and “donate organs to save lives”, then why neglect this message “Save the degraded earth to save ourselves 7 billions in all and not a few lives. Do it in #EcoGeneration now, and why not? 

 That is the real desperate scenario we are in and in the meantime we hope LKP would consider the survival of the wildlife in captivity there.

So it is most important now in the empirical picture that we save the degraded earth to save ourselves.

Joshua Y C Kong 13/11/2018