Positive reviews about HarmonyChinese Takeaway were not entirely surprising. Based on our experience on thetakeaway restaurant, Harmony deserves all those kind of reviews. Theirdelicious and top quality Chinese foods made a lot of people love this place.It has no trendy street food pretensions as well as a grandiose menu withoverblown prices. They remain one of those simple and humble restaurants acrossthe street.


But with their honest service, theyhave more to deliver than another Chinese takeaway. Some takeaway and theirstaff have this bored look on their face when we ordered some food but atHarmony, the atmosphere was very different because the staff was always smilingand they were so friendly. Some of our favorite at this takeaway restaurant werechicken and noodle soup, honey dew chicken wings, salt and garlic chips and eggfried rice. Harmony never disappointed us with their delicious food and becauseof it, we were eager to come back to this place every time we want some Chinesefood.


However, Harmony Chinese Takeawayalso has some negative reviews about them. We consider it as normal because oneplace or restaurant can't satisfy the taste of everyone. But we think that mostof them were carried away with the positive reviews and were already expectinga luxurious place and got disappointed when they saw how simple and humble theplace was. Well, if that is your thing then look elsewhere. But Harmony doesn'tfail customers when it comes to superior service and food.


We were grateful to taste greatChinese foods in a simple town. I just want to add how tasty their C8 Ma PoTofu was because it made my friend who never liked tofu before loved it after afew taste. She's been addicted to it since the day we ordered that specificfood.


The delivery at Harmony was prompt,unlike other takeaways. The menu has a good range of different Chinese foods.The food was also cooked perfectly and was always piping hot. Harmony ChineseTakeaway is truly worthy of all the compliments their customers have for them.


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Today, new IT media offers efficient and flexible means to business professionals for them to communicatewell with their customers. Different industries already witnessed the massivebenefits of IT innovations. Their needs were satisfied because of IT and itsexceptional solutions were custom-made for their business operations.


Metropolitan Wireless International, being a firm committedto IT, developed a solution namely Unified Message Switch (UMS) that consistsof all the communications facilities individuals and businesses need. UMSdelivers this through an integrated, unified communication infrastructure.


Voice and instant messaging are included in the videocapability of UMS which can also be fully utilized. MWI treats this as thesystem's main positive feature. Every specific component could be efficientlyused while interphasing with the other components for full applicability. Youcan facilitate business operations through UMS's high-definitionteleconferencing.


Using video can maximize the productivity of a businessbecause it could minimize management overhead, allow consistent user experienceon different devices, and provide a higher quality of service. This tool iseasier to integrate into business systems and should be closely integrated intoa unified and consistent way with their communications infrastructure toachieve desired results. This gives an advantage to a company's staff as wellas to the customers because of the simpler and easier use of communicationlinks it provides.


MWI can show the real benefits of the UMS system to actualbusiness applications as well as the rate of return and customer testimonies.The firm has all the evidence to prove that the system is truly effective.


MWI underwrites to every potential user of the system thatthey could be trusted for their decade of experience in the field ofcommunication and unified communications. With UMS, users could have the easeof operating and boosting productivity and coordination.


Change could happen in an instant and businesses shouldembrace new ways in doing their business operations because of the dynamicneeds of the developing communities around the world and innovations in ITserves as a vital part in making your business complement with the risingdemand for faster solutions. MWI understands this, thus they see the need toupgrade the applicability of UMS to a wider selection of uses.


IT and its possibilities are endless, so don't be surprisedto see new innovations that seem to be impossible to create today but could betomorrow.



Howcan I mitigate the risk of a concentrated holding?

Diversifyingyour stock may be the right thing to do, but it can be difficult to give up theposition that represents the source of your family’s success. Families holdonto their stock for other reasons too: to protect against capital gains taxesor retain a control position in their company.

Everysituation is different. But you have to consider both the personal andfinancial ramifications of holding a concentrated position. Our ResearchReport, ConcentratedStock Portfolios, indicates that single stocks are, on average, 40%more volatile than a diversified portfolio. In fact, 92% of the S&P 500constituents experienced a higher volatility than the S&P 500 Index itselfin the annualized ten-year period ending June 30, 2013, according to the report.And while the equity market eventually recovers from adversity, not allindividual companies do.

Whatdoes this mean for you? That depends on many things. What is your risktolerance? Is it better to pay capital gains taxes today? What will thetrade-off be of remaining concentrated? Which strategywill help you sleep comfortably?

We’veworked with private families for more than thirty years. Our specialty isfiguring out the best options for your family now and for future generations.



http://client.commercepromote.com/websites/Accounting/Steven_Teo/images/7628JerryLee.jpgJerryLee Kian Eng

Professional Qualification/Membership

Practising Member of the Institute ofSingapore Chartered Accountants.

Approved Company Auditor/Liquidator -Accounting and Corporate Regulatory Authority, Singapore.

Fellow Member of CPA Australia

Accredited Tax Practitioner (Income Tax& GST) of Singapore Institute of Accredited Tax Professionals

Professional WorkExperience
Jerry Lee is one of the founding Partners of Ng,Lee & Associates - DFK, and has been inpractice since January 1973.
He was the Director of DFK International, a major worldwide group ofindependent accounting firms and business advisers, since July 1991 till April2008. He was also the Vice-President of Asia Pacific Region,DFK International since December 1991 till July 2005 when he stood down fromthat position.His immense contributions earned him the DFK Ken McQuillan Award.
Jerry Lee had served as a member of the Complaints and Disciplinary Panelof the Accounting and Corporate Regulatory Authority, Singapore.
He acts as a Trustee of the Chew How Teck Foundation.

Professional PracticeArea
Other than assurance,tax and corporate secretarial services, Jerry Lee is also involved in thefollowing practice areas:

  • Forensic Accounting and Litigation Support Services
  • Liquidation & Insolvency including corporate recovery and judicial management
  • Trust & Estate Planning


Francis Chua Chik Loong

Professional Qualification/Membership
Practising Member of the Institute of Singapore CharteredAccountants
Approved Company Auditor/Liquidator - Accounting and Corporate RegulatoryAuthority, Singapore
Fellow Member of the Association of Chartered Certified Accountants (UK)

Professional WorkExperience
Francis Chua joined Ng, Lee & Associates - DFK in 1990 and was admitted as a Partner in May2002. He has extensive audit experience in most industry sectors.

He is also the firm's technicalpartner and heads the training division which also provides external trainingto valued clients.

Professional PracticeArea
Other than assurance, tax and corporate secretarial services, he is alsoinvolved in firm's Corporate Governance and Internal Auditing services.

http://client.commercepromote.com/websites/Accounting/Steven_Teo/images/586889896scan.gifPoh Mui Hwa

Practising Member of the Institute ofSingapore Chartered Accountants
Approved Company Auditor/Liquidator - Accounting and Corporate Regulatory Authority,Singapore
Member of CPA Australia
Bachelor of Business (Accounting) - Curtin University of Technology,Australia

Professional WorkExperience
Poh Mui Hwa joined Ng, Lee &Associates - DFK in 1992 and was admitted as a Partner in May 2002. Ms Pohhas extensive audit experience in most industry sectors including internationalfinancial reporting practices.

She also has extensive experience incorporate restructuring including IPOs, merger and acquisition related works.

Professional PracticeArea
Other than assurance, tax and corporatesecretarial services, Ms Poh is also involved in the following practice areas:

  • Corporate Finance, Restructuring & Public Listing
  • Financial Advisory Services

http://client.commercepromote.com/websites/Accounting/Steven_Teo/images/58686yeecopy.jpgYee Fook Hong

Professional Qualification/Membership
Practising Member of the Institute of Singapore Chartered Accountants
Approved Company Auditor/Liquidator - Accounting and Corporate RegulatoryAuthority, Singapore
Fellow Member of the CPA Australia
Fellow Member of the Taxation Institute of Australia
Fellow Member of the Association of Chartered Certified Accountants (UK)

Professional Work Experience
Yee Fook Hong joined Ng, Lee & Associates - DFK as a Tax Principalin March 1999 and was admitted as a Partner in May 2002. Before joining Ng, Lee & Associates- DFK, he was formerly Tax Director with the Inland Revenue Authority ofSingapore (IRAS) heading its Corporate Tax Division and its Internal AuditBranch, and dealing with Technical Services. He had represented IRAS atnegotiations for the Avoidance of Double Taxation with other countries andinternational conferences on taxation. He had played an importantrole in providing advice on tax policies and tax legislation, and was one ofthe pioneers working on tax incentives forforeign investments to Singapore. He presently heads theFirm's tax practice covering individual and corporate taxation, tax audits, taxinvestigation, international tax and other tax consultancy

He serves on the Taxation& Levies Committee of the Singapore Institute & Accredited TaxProfessional (SIATP), and on the Public Practice Committee of the SingaporeDivision of CPA (Australia). He had also served on the Panel of the InquiryCommittee of the Public Accountants Board. He has been admitted as anAccredited Tax Advisor of the Singapore Institute of Accredited TaxProfessionals, and serve as its Board Member.

He has contributed articlesto the DFK INTERNATIONAL TAX NEWSBRIEF FROM AROUND THE WORLD, the ISCAChartered Accountant and the ACCA Accounting & Business Journals.

Public Service Experience

Mr Yee was awarded theRepublic's National Day honours of PPA medal (Bronze) for Public Administrationand the Public Service Medals (PBM & BBM) for Community Service.He wasadmitted as a Serving Brother in the Order of St. John (S.B.St.J) in 2006.

He was a Council Member ofthe Bishan Toa-Payoh Town Council and was its Finance and AdministrationCommittee Chairman from 1993 to 31 December 2008. He is also a Vice-Presidentof the National St.John Council.

He serves on the SingaporeGeneral Hospital Medifund Committee.

Professional Practice Area

Other than tax and assuranceservices, Mr Yee is also involved in Goods and Services Tax, Corporate Governanceand Internal Auditing.

Certification of Appreciation

On 21 October 2005, Mr Yeewas awarded with a Certification of Appreciation by the Institute of CertifiedPublic Accountants of Singapore for his invaluable services renderedcontinuously to the Institute's Tax Committees for the last 10 years or more.



Como empresa socialmente responsable,Mossack Fonseca recientemente tuvo el placer de inaugurar en sus instalacionesel Cuarto de Lactancia para beneficio de las madres de la empresa,preocupándose por la salud de los bebés y colaborando para que el lazo afectivoentre madre e hijo se mantenga a pesar de las responsabilidades laborales

Mossack Fonseca mantiene una alianza con la compañía Pigeon,la cual trabajó de la mano para desarrollar estehermoso proyecto propiciándole algunos insumos necesarios que provee la marca.

La empresa cuentacon una fuerza laboral femenina del 69%, es por ello que se preocupa por elbienestar de sus colaboradoras a través de la creación de espacios adecuadospara fomentar la lactancia materna dentro de la empresa.

Con esta iniciativa, Mossack Fonseca se une al grupo deempresas que promueven la lactancia materna dentro de su organización



El primer BloggerInfluencer Week se llevara a cabo del 27 de Febrero al 5 de Marzo del2016 a traves de diversos eventos a celebrarse en la Republica de Panama.

La Division de Propiedad Intelectual de Mossack Fonseca(MIPS) participara del primer Blogger Influencer Week como empresa lider quepromueve la importancia del registro de contenido de los blogs y la proteccionde los derechos de autor.

Los organizadores de este evento buscan principalmente desarrollar oportunidadesque realcen a Panama como una plataforma turistica y de negocios, a traves delimpulso y talento de la comunidad de nacional e internacional con los bloggerse influenciadores mas reconocidos y respetados del mundo.

"La ciudad de Panama una vez mas sera protagonista deun evento lleno de innovacion y vanguardia con el primer Blogger InfluencerWeek. Como empresa lider de nuestro sector, apoyamos este tipo de iniciativas,con el proposito de comunicar y compartir con a todos los participantes laimportancia de registrar y proteger los derecho de autor", comenta la Lic.Raquel Arauz, Coordinadora de la Division de Propiedad Intelectual de MossackFonseca.

Agrega la licenciada Arauz que MIPS ha ampliado su oferta deservicios para asegurar la proteccion completa de las marcas, patentes yderechos de autor de nuestros clientes, evitando tanto la falsificacion eimitacion de sus productos y servicios a nivel nacional e internacional ygenerando dinamicas de proteccion de derecho de autor en nuestra comunidad detalentos

El primer Blogger Influencer Week se llevara a cabo del 27de Febrero al 5 de Marzo del 2016 a traves de diversos eventos a celebrarse enla Republica de Panama. Para mayor informacion sobre MIPS, siga a MIPS enTwitter usando el hashtag#CuidaTusIdeas.

Sobre Mossack Fonseca

Mossack Fonseca es una empresa lider global en serviciosintegrales de caracter legal, fiduciario y contable, que cuenta con asesoreslegales especializados que cubren todas las areas de practica y dominan losasuntos relacionados con naves, migracion, contratos y propiedad intelectual,asi como derecho mercantil en general.

La empresa cuenta con oficinas todos los continentes y tienemas de 500 colaboradores alrededor del mundo; ofrece un servicio de excelencia,con mas de 35 anos de experiencia en servicios integrales de caracter legal,brindando asesoramiento personalizado y una experiencia de clase mundial conservicios exclusivos en linea, con disponibilidad las 24 horas del dia.



Monday November 16th, 2015

The Supreme Court of Panama has rules that it isconstitutional to register ship mortgages in English.

According to the PanamaMaritime Authority (AMP), registering naval mortgages in Spanish (the officiallanguage of Panama) as well as incorporating the original documents in Englishwill provide greater reliability and efficiency in the registration ofownership of ships.

The AMP reports that financial institutions can now viewthe original mortgage-relateddocuments on their websites.