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Envelope-to: jaisone@saraya.com.my
Delivery-date: Wed, 04 Nov 2020 12:09:17 +0800
From: "Managing Cash Flow in Difficult Times" <hadijah@rk-rakan.com> 
To: "jaisone@saraya.com.my" <jaisone@saraya.com.my>
Date: Wed, 04 Nov 2020 12:08:04 +0800
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Sender: newsletter@enewsletter2.com
Message-ID: <EQSVR002e492cd69f0884c0c84de9dfd7a179a57@EQSVR002>
Subject:  ***SPAM***  Managing Cash Flow in Difficult Times

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an=27, Times, serif; font-size: 28px; background-color: =23ed1c24;=22>=0D=
=0A                                                                      =
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                          <strong style=3D=22font-family: Verdana; font-s=
ize: 24pt; color: =23ffffff;=22>MANAGING CASH FLOW IN DIFFICULT TIMES</st=
rong><strong style=3D=22font-family: Verdana; font-size: 24pt; color: =23=
ffffff;=22></strong><span style=3D=22font-size: 24pt; color: =23ffffff;=22=
>=0D=0A                                                                  =
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t-family: Georgia, =26quot;Times New Roman=26quot;, Times, serif; font-si=
ze: 28px;=22>=0D=0A                                                      =
                                                                         =
                                          <div><span style=3D=22color: =23=
ffff00; font-size: 18pt;=22><span style=3D=22color: =23ffff00; font-size:=
 18pt;=22><strong><span style=3D=22font-family: Arial; font-size: 12pt;=22=
>7 =26amp; 8 December 2020,=26nbsp;Melia Hotel, Kuala Lumpur</span></stro=
ng></span></span>=0D=0A                                                  =
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                                              <div><span style=3D=22color=
: =23ffffff;=22>HRDF Claimable</span></div>=0D=0A                        =
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                                                    <td><span style=3D=22=
color: =23000000; font-family: verdana, geneva; font-size: 10pt;=22></spa=
n>=0D=0A                                                                 =
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                               <div><span style=3D=22color: black; line-h=
eight: 107=25; font-family: Verdana, sans-serif; font-size: 10pt;=22></sp=
an>=0D=0A                                                                =
                                                                         =
                                <div align=3D=22justify=22><span style=3D=
=22font-family: Verdana; font-size: 10pt; text-align: justify;=22><span s=
tyle=3D=22font-size: 10pt; line-height: 107=25; font-family: Verdana;=22>=
Managing cash flow can be a challenge in better times and certainly it is=
 more difficult when the business environment comes under strain from a s=
lowdown in the economy and uncertainly in the global market place=2E This=
 will generally bring about a decline in revenue and drop in cash inflow =
with no change to cash outflow; and overtime depletion of the vital cash =
reserve=2E The need to increase and to conserve cash become an urgency as=
 not to allow the company to slide into a financial (liquidity) crisis an=
d impacting the financial stability of the company=2E This program will g=
ive participants a quick but comprehensive understanding of the importanc=
e of cash (hence cash flow), working capital, the causes of financial dis=
tress and identifying areas for improving cash inflow and conserving or r=
educing cash out flow=2E Participant will also learn the critical skill i=
n forecasting and apply such skill and methodologies to do proper cash fl=
ow planning and management of cash resources</span></span></div>=0D=0A   =
                                                                         =
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                    </div>=0D=0A                                         =
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                                                   <div>=0D=0A           =
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            <div align=3D=22justify=22><span style=3D=22font-family: Verd=
ana; font-size: 10pt; text-align: justify;=22>=0D=0A                     =
                                                                         =
                                                                         =
  </span></div>=0D=0A                                                    =
                                                                         =
                                            <strong style=3D=22color: =23=
666666;=22><br />=0D=0A                                                  =
                                                                         =
                                              <span style=3D=22font-famil=
y: Verdana; color: =23ff0000; font-size: 10pt;=22>PROGRAM OBJECTIVES</spa=
n></strong></div>=0D=0A                                                  =
                                                                         =
                                              <div><span style=3D=22font-=
family: Verdana; font-size: 10pt;=22>By the end of this program, particip=
ants will be able to: -<br />=0D=0A                                      =
                                                                         =
                                                          =26=238226;=26n=
bsp;=26nbsp;=26nbsp; Learn to identify the signs and symptoms of a compan=
y in financial (liquidity) distress=2E<br />=0D=0A                       =
                                                                         =
                                                                         =
=26=238226;=26nbsp;=26nbsp;=26nbsp; Know the impact and implication of th=
e lack or absence of liquidity on the financial stability of the company=2E=
<br />=0D=0A                                                             =
                                                                         =
                                   =26=238226;=26nbsp;=26nbsp;=26nbsp; Kn=
ow and understand the root causes that contribute to the such a situation=
=2E<br />=0D=0A                                                          =
                                                                         =
                                      =26=238226;=26nbsp;=26nbsp;=26nbsp;=
 Learn to identify areas of where cash inflow can be enhanced; and additi=
onal cash flow can be created; and cash outflow can be reduced through el=
imination and reduction of cost / expenses=2E<br />=0D=0A                =
                                                                         =
                                                                         =
       =26=238226;=26nbsp;=26nbsp;=26nbsp; Learn the skill and methodolog=
ies to plan and manage cash flow through the preparation of the Cash Budg=
et (Master Cash Flow Projection and the relevant supporting budgets=2E</s=
pan><span style=3D=22font-family: Verdana; font-size: 10pt;=22></span><sp=
an style=3D=22font-family: Verdana; font-size: 10pt;=22></span><br />=0D=0A=
                                                                         =
                                                                         =
                       </div>=0D=0A                                      =
                                                                         =
                                                          <div style=3D=22=
color: =23666666;=22>=26nbsp;</div>=0D=0A                                =
                                                                         =
                                                                <div><spa=
n style=3D=22font-family: Verdana; font-size: 10pt; color: =23ff0000;=22>=
<strong>PROGRAM OUTLINE</strong></span></div>=0D=0A                      =
                                                                         =
                                                                         =
 <div><strong style=3D=22font-family: Verdana; font-size: 10pt;=22></stro=
ng></div>=0D=0A                                                          =
                                                                         =
                                      <div><strong><span style=3D=22font-=
family: Verdana;=22>DAY 1 </span></strong><br />=0D=0A                   =
                                                                         =
                                                                         =
    </div>=0D=0A                                                         =
                                                                         =
                                       <div><strong style=3D=22font-famil=
y: Verdana; font-size: 10pt;=22>BASIS FOR ACCOUNTING: CASH =26amp; PERFOR=
MANCE</strong></div>=0D=0A                                               =
                                                                         =
                                                 <span style=3D=22font-fa=
mily: Verdana; font-size: 10pt;=22>=26=238226;=26nbsp;=26nbsp;=26nbsp; Ma=
nagement Model based on performance</span><span style=3D=22font-family: V=
erdana; font-size: 10pt;=22><br />=0D=0A                                 =
                                                                         =
                                                               =26=238226=
;=26nbsp;=26nbsp;=26nbsp; Concepts of Financial Language<br />=0D=0A     =
                                                                         =
                                                                         =
                  =26=238226;=26nbsp;=26nbsp;=26nbsp; Source documents to=
 the general ledger: Accounting Basics<br />=0D=0A                       =
                                                                         =
                                                                         =
=26=238226;=26nbsp;=26nbsp;=26nbsp; Working Capital and the Cashflow<br /=
>=0D=0A                                                                  =
                                                                         =
                              =26=238226;=26nbsp;=26nbsp;=26nbsp; 3 Key F=
inancial Statements<br />=0D=0A                                          =
                                                                         =
                                                      =26=238226;=26nbsp;=
=26nbsp;=26nbsp; Profit Vs Cash<br />=0D=0A                              =
                                                                         =
                                                                  =26=238=
226;=26nbsp;=26nbsp;=26nbsp; Managing working capital and cash using fina=
ncial statement<br />=0D=0A                                              =
                                                                         =
                                                  </span><strong style=3D=
=22font-family: Verdana; font-size: 10pt;=22><br />=0D=0A                =
                                                                         =
                                                                         =
       IMPROVEMENT AND MEASUREMENT OF PERFORMANCE<br />=0D=0A            =
                                                                         =
                                                                         =
           </strong><span style=3D=22font-family: Verdana; font-size: 10p=
t;=22>=26=238226;=26nbsp;=26nbsp;=26nbsp; Inflation: The impact on financ=
ial performance<br />=0D=0A                                              =
                                                                         =
                                                  =26=238226;=26nbsp;=26n=
bsp;=26nbsp; Measuring Performance: Ratios and KPIs<br />=0D=0A          =
                                                                         =
                                                                         =
             =26=238226;=26nbsp;=26nbsp;=26nbsp; Principles of performanc=
e measurement: KPIs and Ratios<br />=0D=0A                               =
                                                                         =
                                                                 =26=2382=
26;=26nbsp;=26nbsp;=26nbsp; Performance benchmarking<br />=0D=0A         =
                                                                         =
                                                                         =
              =26=238226;=26nbsp;=26nbsp;=26nbsp; Working capital managem=
ent and cash ratios<br />=0D=0A                                          =
                                                                         =
                                                      =26=238226;=26nbsp;=
=26nbsp;=26nbsp; Working capital management basics<br />=0D=0A           =
                                                                         =
                                                                         =
            =26=238226;=26nbsp;=26nbsp;=26nbsp; Credit Risk Management<br=
 />=0D=0A                                                                =
                                                                         =
                                =26=238226;=26nbsp;=26nbsp;=26nbsp; Worki=
ng capital management and cash financial modeling<br />=0D=0A            =
                                                                         =
                                                                         =
           </span>=0D=0A                                                 =
                                                                         =
                                               <div><span style=3D=22font=
-family: Verdana; font-size: 10pt;=22>=26=238226;=26nbsp;=26nbsp;=26nbsp;=
 Approaches, tools, and spreadsheet modeling</span></div>=0D=0A          =
                                                                         =
                                                                         =
             <div>=26nbsp;</div>=0D=0A                                   =
                                                                         =
                                                             <div><strong=
><span style=3D=22font-family: Verdana;=22>DAY 2 </span></strong><br />=0D=
=0A                                                                      =
                                                                         =
                          </div>=0D=0A                                   =
                                                                         =
                                                             <div><strong=
><span style=3D=22font-family: Verdana; font-size: 10pt;=22>WORKING CAPIT=
AL OPTIMIZATION</span></strong><br />=0D=0A                              =
                                                                         =
                                                                  <span s=
tyle=3D=22font-family: Verdana; font-size: 10pt;=22>=26=238226;=26nbsp;=26=
nbsp;=26nbsp; Optimisation not Minimisation</span><br />=0D=0A           =
                                                                         =
                                                                         =
            <span style=3D=22font-family: Verdana; font-size: 10pt;=22>=26=
=238226;=26nbsp;=26nbsp;=26nbsp; Critical Issues</span><br />=0D=0A      =
                                                                         =
                                                                         =
                 <span style=3D=22font-family: Verdana; font-size: 10pt;=22=
>=26=238226;=26nbsp;=26nbsp;=26nbsp; Stocks</span><br />=0D=0A           =
                                                                         =
                                                                         =
            <span style=3D=22font-family: Verdana; font-size: 10pt;=22>=26=
=238226;=26nbsp;=26nbsp;=26nbsp; Debt/Debtors</span><br />=0D=0A         =
                                                                         =
                                                                         =
              <span style=3D=22font-family: Verdana; font-size: 10pt;=22>=
=26=238226;=26nbsp;=26nbsp;=26nbsp; Credit/Creditors</span><br />=0D=0A  =
                                                                         =
                                                                         =
                     <span style=3D=22font-family: Verdana; font-size: 10=
pt;=22>=26=238226;=26nbsp;=26nbsp;=26nbsp; Stores</span><br />=0D=0A     =
                                                                         =
                                                                         =
                  <span style=3D=22font-family: Verdana; font-size: 10pt;=
=22>=26=238226;=26nbsp;=26nbsp;=26nbsp; Options for settlement</span><br =
/>=0D=0A                                                                 =
                                                                         =
                               <span style=3D=22font-family: Verdana; fon=
t-size: 10pt;=22>=26=238226;=26nbsp;=26nbsp;=26nbsp; Working capital cost=
</span><br />=0D=0A                                                      =
                                                                         =
                                          <span style=3D=22font-family: V=
erdana; font-size: 10pt;=22>=26=238226;=26nbsp;=26nbsp;=26nbsp; Long-term=
</span><br />=0D=0A                                                      =
                                                                         =
                                          <span style=3D=22font-family: V=
erdana; font-size: 10pt;=22>=26=238226;=26nbsp;=26nbsp;=26nbsp; Short ter=
m</span><br />=0D=0A                                                     =
                                                                         =
                                           <span style=3D=22font-family: =
Verdana; font-size: 10pt;=22>=26=238226;=26nbsp;=26nbsp;=26nbsp; Practica=
l Examples</span><br />=0D=0A                                            =
                                                                         =
                                                    <br />=0D=0A         =
                                                                         =
                                                                         =
              <strong><span style=3D=22font-family: Verdana; font-size: 1=
0pt;=22>STRATEGIC MANAGEMENT OF CASH</span></strong><br />=0D=0A         =
                                                                         =
                                                                         =
              <span style=3D=22font-family: Verdana; font-size: 10pt;=22>=
=26=238226;=26nbsp;=26nbsp;=26nbsp; Cost =26amp; Cash modelling</span><br=
 />=0D=0A                                                                =
                                                                         =
                                <span style=3D=22font-family: Verdana; fo=
nt-size: 10pt;=22>=26=238226;=26nbsp;=26nbsp;=26nbsp; The Time value of D=
iscounted Cash Flow (DCF) and Money</span><br />=0D=0A                   =
                                                                         =
                                                                         =
    <span style=3D=22font-family: Verdana; font-size: 10pt;=22>=26=238226=
;=26nbsp;=26nbsp;=26nbsp; Net Present Value (NPV) and Internal Rate of Re=
turn (IRR)</span><br />=0D=0A                                            =
                                                                         =
                                                    <span style=3D=22font=
-family: Verdana; font-size: 10pt;=22>=26=238226;=26nbsp;=26nbsp;=26nbsp;=
 Internal rate of return (IRR) and net present value (NPV)</span><br />=0D=
=0A                                                                      =
                                                                         =
                          <span style=3D=22font-family: Verdana; font-siz=
e: 10pt;=22>=26=238226;=26nbsp;=26nbsp;=26nbsp; The indicators for the ke=
y investment</span><br />=0D=0A                                          =
                                                                         =
                                                      <span style=3D=22fo=
nt-family: Verdana; font-size: 10pt;=22>=26=238226;=26nbsp;=26nbsp;=26nbs=
p; Defining sensitivity, the right base case and risk analysis</span><br =
/>=0D=0A                                                                 =
                                                                         =
                               <span style=3D=22font-family: Verdana; fon=
t-size: 10pt;=22>=26=238226;=26nbsp;=26nbsp;=26nbsp; Working Capital Trea=
tment</span><br />=0D=0A                                                 =
                                                                         =
                                               <span style=3D=22font-fami=
ly: Verdana; font-size: 10pt;=22>=26=238226;=26nbsp;=26nbsp;=26nbsp; Valu=
ing Acquisitions and Companies</span><br />=0D=0A                        =
                                                                         =
                                                                        <=
span style=3D=22font-family: Verdana; font-size: 10pt;=22>=26=238226;=26n=
bsp;=26nbsp;=26nbsp; Value: The leading drivers</span><br />=0D=0A       =
                                                                         =
                                                                         =
                <span style=3D=22font-family: Verdana; font-size: 10pt;=22=
>=26=238226;=26nbsp;=26nbsp;=26nbsp; Project Value Delivery</span><br />=0D=
=0A                                                                      =
                                                                         =
                          </div>=0D=0A                                   =
                                                                         =
                                                             <strong styl=
e=3D=22font-size: 10pt;=22>=0D=0A                                        =
                                                                         =
                                                        </strong><br />=0D=
=0A                                                                      =
                                                                         =
                          <div><span style=3D=22color: =23ff0000; font-fa=
mily: verdana, geneva; font-size: 10pt;=22><strong>TRAINER PROFILE=26nbsp=
;</strong></span></div>=0D=0A                                            =
                                                                         =
                                                    <div>=0D=0A          =
                                                                         =
                                                                         =
             <div align=3D=22justify=22><span style=3D=22font-family: Ver=
dana; font-size: 10pt;=22><strong>Hari </strong>is a Business Financial C=
onsultant cum Lecturer with wide experience in public practice and in fin=
ancial, management =26amp; public sector accounting, auditing and taxatio=
n educational process, having been in the profession and industry since O=
ctober 1976=2E He started his career with Messrs F=2EH=2EEiles =26amp; Co=
=2E, a firm of Chartered Accountants in London as an Audit Assistant in O=
ctober 1976=2E Subsequently, he continued his career as an Audit Supervis=
or with Messrs Coopers =26amp; Lybrand (now known as PricewaterhouseCoope=
rs), Kuantan in May 1984=2E In January 1986 he joined Messrs Senthe =26am=
p; Co (a firm of Chartered Accountants in private practice in Petaling Ja=
ya), as an Audit Manager, till December 2006=2E Over the years, he gained=
 knowledge, experience, skills and expertise in accounting, auditing and =
taxation services including tax investigation, forensic accounting and co=
mpany floatation=2E Between 1993 and 2006, <br />=0D=0A                  =
                                                                         =
                                                                         =
     He had conducted seminars and courses in financial accounting, inter=
nal auditing, external auditing, and taxation to practitioners and genera=
l public=2E Notable and worthy of mention are: taxation seminars for Perm=
odalan Nasional Berhad (PNB), auditing for FELDA, forensic accounting for=
 ROYAL CUSTOMS MALAYSIA, and executive accounting and financial statement=
s analysis course for Pahang ADUNs through Yayasan Pahang=2E He is deemed=
 to be a prolific presenter with excellent commendations from participant=
s=2E In 2007 he presented seventeen seminars relating to taxation, costin=
g, budgeting, financial statements analysis, accounting standards, prepar=
ation of financial statements, and forensic accounting=2E Professionally,=
 he is a Fellow member of the Association of Chartered Certified Accounta=
nts of UK, a Chartered Accountant of the Malaysian Institute of Accountan=
ts, an Associate member of the Malaysian Institute of Taxation, an Associ=
ate member of the Institute of Internal Auditors of Malaysia (affiliate o=
f USA), and an Associate member of the Certified Fraud Examiners of USA=2E=
<br />=0D=0A                                                             =
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                                   <br />=0D=0A                          =
                                                                         =
                                                                      PRO=
FESSIONAL QUALIFICATION/MEMBERSHIP<br />=0D=0A                           =
                                                                         =
                                                                     1983=
 =26=238211; Fellow Member of the Association of Chartered Certified Acco=
untants, UK<br />=0D=0A                                                  =
                                                                         =
                                              1987 =26=238211; Chartered =
Member of the Malaysian Institute of Accountants, Malaysia<br />=0D=0A   =
                                                                         =
                                                                         =
                    2001 =26=238211; Associate Member of the Chartered In=
stitute of Tax, Malaysia<br />=0D=0A                                     =
                                                                         =
                                                           2004 =26=23821=
1; Chartered Member of the Institute of Internal Auditors, Malaysia<br />=
=0D=0A                                                                   =
                                                                         =
                             2004 =26=238211; Associate Member of the Ass=
ociation of Certified Fraud Examiners, USA<strong><br />=0D=0A           =
                                                                         =
                                                                         =
            </strong></span><span style=3D=22font-family: Verdana; font-s=
ize: 10pt;=22></span><br />=0D=0A                                        =
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                                                        </div>=0D=0A     =
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                                                                         =
                  <span style=3D=22color: =23000000; font-family: verdana=
, geneva; font-size: 10pt;=22><strong><span style=3D=22color: =23ff0000; =
font-size: 12pt;=22>Call us to get full brochure</span></strong></span></=
div>=0D=0A                                                               =
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                                 </td>=0D=0A                             =
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lign: justify; color: =23666666; background-color: whitesmoke;=22>=0D=0A =
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                      <div><span style=3D=22color: =23000000; font-family=
: verdana, geneva; font-size: 12pt;=22><strong>TRAINING FEE</strong></spa=
n></div>=0D=0A                                                           =
                                                                         =
                                     <div><span style=3D=22color: =230000=
00;=22><span style=3D=22color: =23000000; font-family: verdana, geneva; f=
ont-size: 12pt;=22><strong>NORMAL PRICE RM 1,399 </strong></span><span st=
yle=3D=22color: =23000000; font-family: verdana, geneva; font-size: 8pt;=22=
><strong>(Excl=2E 6=25 SST)</strong></span></span><br />=0D=0A           =
                                                                         =
                                                                         =
            <span style=3D=22color: =23000000; font-family: verdana, gene=
va; font-size: 12pt;=22>GROUP DISCOUNT 10=25=26nbsp;(5 and above)</span><=
/div>=0D=0A                                                              =
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                                  </td>=0D=0A                            =
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                   <tr>=0D=0A                                            =
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                                                    <td style=3D=22text-a=
lign: justify; color: =23666666;=22>=0D=0A                               =
                                                                         =
                                                                 <p><span=
 style=3D=22color: =23000000; font-family: Verdana; font-size: 10pt;=22><=
strong>Please call us for more information or BROCHURE</strong></span><br=
 />=0D=0A                                                                =
                                                                         =
                                <span style=3D=22color: =23000000; font-f=
amily: Verdana; font-size: 10pt;=22><strong>Tel: +6(03) 8079 0904 / +6(03=
) 8079 0905 / +6012 3838079 / +6018 2053388 /+6018 2052366 </strong></spa=
n></p>=0D=0A                                                             =
                                                                         =
                                   <div><span style=3D=22color: =23000000=
; font-family: Verdana; font-size: 10pt;=22>Michelle (<a href=3D=22mailto=
:michelle=40bigberryconsulting=2Ecom=22><span style=3D=22font-size: 10pt;=
 color: =23000000;=22>michelle=40bigberryconsulting=2Ecom</span></a></spa=
n><span style=3D=22color: =23000000; font-family: Verdana; font-size: 10p=
t;=22>)<br />=0D=0A                                                      =
                                                                         =
                                          </span><span style=3D=22color: =
=23000000; font-family: Verdana; font-size: 10pt;=22>Brian (brian<a href=3D=
=22mailto:thaneswary=40bigberryconsulting=2Ecom=22><span style=3D=22font-=
size: 10pt; color: =23000000;=22>=40bigberryconsulting=2Ecom</span></a></=
span><span style=3D=22color: =23000000; font-family: Verdana; font-size: =
10pt;=22>)<br />=0D=0A                                                   =
                                                                         =
                                             </span><span style=3D=22colo=
r: =23000000; font-family: Verdana; font-size: 10pt;=22> Mimi Wahida (<a =
href=3D=22mailto:mohd=2Enasrulshah=40bigberryconsulting=2Ecom=22><span st=
yle=3D=22font-size: 10pt; color: =23000000;=22>mimi=2Ewahida=40bigberryco=
nsulting=2Ecom</span></a></span><span style=3D=22color: =23000000; font-f=
amily: Verdana; font-size: 10pt;=22>)<br />=0D=0A                        =
                                                                         =
                                                                        <=
/span><span style=3D=22color: =23000000; font-family: Verdana; font-size:=
 10pt;=22> Fara Ahmad</span><span style=3D=22font-family: Verdana; font-s=
ize: 10pt; color: =23000000;=22> (</span><a href=3D=22mailto:fara=40bigbe=
rryconsulting=2Ecom=22><span style=3D=22font-family: Verdana; font-size: =
10pt; color: =23000000;=22>fara=40bigberryconsulting=2Ecom</span></a><spa=
n style=3D=22font-family: Verdana; font-size: 10pt; color: =23000000;=22>=
)</span><br />=0D=0A                                                     =
                                                                         =
                                           <span style=3D=22color: =23000=
000; font-family: Verdana; font-size: 10pt;=22>Nurul Nadia</span><span st=
yle=3D=22font-family: Verdana; font-size: 10pt; color: =23000000;=22> (</=
span><a href=3D=22mailto:nurul=2Enadia=40bigberryconsulting=2Ecom=22><spa=
n style=3D=22font-family: Verdana; font-size: 10pt; color: =23000000;=22>=
nurul=2Enadia=40bigberryconsulting=2Ecom</span></a><span style=3D=22font-=
family: Verdana; font-size: 10pt; color: =23000000;=22>)</span><br />=0D=0A=
                                                                         =
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                       <span style=3D=22color: =23000000; font-family: Ve=
rdana;=22><br />=0D=0A                                                   =
                                                                         =
                                             </span><span style=3D=22colo=
r: =23000000; font-family: Verdana; font-size: 10pt;=22> More courses, vi=
sit </span><span style=3D=22font-family: Verdana;=22><a href=3D=22http://=
www=2Ebigberryconsulting=2Ecom/=22><span style=3D=22font-size: 10pt; colo=
r: =23000000;=22>http://www=2Ebigberryconsulting=2Ecom/</span></a></span>=
</div>=0D=0A                                                             =
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                                   <div>=0D=0A                           =
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>=26nbsp;</div>=0D=0A                                                    =
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                                            <div><span style=3D=22color: =
=23000000; font-family: Verdana; font-size: 12pt;=22><strong>Note: All th=
is program can be customised for In-House Training=2E Call us for Proposa=
l</strong></span></div>=0D=0A                                            =
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: cover; padding: 25px 0px; margin-bottom: 0px; height: 60px;=22 bgcolor=3D=
=22=23c41111=22>=0D=0A                                                   =
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align=3D=22center=22>=0D=0A                                              =
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                                                  <div class=3D=22mar-non=
e back_red=22><span> <span class=3D=22card-header text-center bor-none=22=
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er=21important; color: =23fff=21important; border-radius: calc(=2E25rem -=
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g Sdn Bhd=2E All Rights Reserved </span> </span></div>=0D=0A             =
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>=0D=0A                                                                  =
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n style=3D=22font-size: 12pt; font-family: Verdana; background-color: =23=
00ff00;=22>If you wish to stop future mailings, or if you feel you have b=
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=0D=0A                                                                   =
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