Friday, May 8, 2026

Social Game ကို ကစားတတ်တဲ့ သူက  ဘဝမှာ ရွေးချယ်ခွင့် ရတယ်။ 

 Social Game ကို ကစားတတ်တဲ့ သူက 

ဘဝမှာ ရွေးချယ်ခွင့် ရတယ်။ 

မကစားတတ်တဲ့ သူက ရွေးချယ်ခံ ရတယ်။


လူတိုင်း social game ထဲ ရှိတယ်

ကိုယ် သိသိ မသိသိ။


ရုံးထဲ ဝင်တာနဲ့ game စပြီ

ဈေးကွက်ထဲ ဝင်တာနဲ့ game စပြီ

ဆက်ဆံရေး ထဲ ဝင်တာနဲ့ game စပြီ


“ငါ game မကစားဘူး” ပြောတဲ့ သူ

game ထဲ ရှိပြီးသား ဖြစ်တယ်

ဒါပေမယ့် ကစားနည်း မသိတာ ဖြစ်တယ်


ကစားနည်း မသိတဲ့ သူက

ကစားခံ ရတယ်။


— Social Game ဆိုတာ ဘာလဲ —


Social game ဆိုတာ

manipulateလှည့်စား လုပ်တာ မဟုတ်ဘူး

လူတွေ ကြားထဲ navigate လုပ်တတ်

အထာနပ်တာ ဖြစ်တယ်။


ဘယ်သူ ဘာ လိုချင်လဲ သိတာ

ဘယ်အခါ ဘာ ပြောရမလဲ သိတာ

ဘယ်နေရာမှာ ကိုယ့်ကို 

ဘယ်လို position ချရမလဲ သိတာ။


ဒါ “ပရိယာယ်” မဟုတ်ဘူး

ဒါ “ပညာ” ဖြစ်တယ်


ဒီ ပညာ မရှိတဲ့ သူက

ကောင်းပေမယ့် ရှုံးတယ်

တော်ပေမယ့် နောက်ကျတယ်

ကြိုးစားပေမယ့် အသိအမှတ် မပြုခံရဘူး။


ဒီ ပညာ ရှိတဲ့ သူက

တူညီတဲ့ အရည်အချင်းနဲ့

ပိုကောင်းတဲ့ ရလဒ် ရတယ်


ဘာကြောင့်လဲ —

game ကို ကစားတတ်လို့။


— Game ရဲ့ အဆင့် ၅ ဆင့် —


— ၁ — ကိုယ့်ကိုကိုယ် အရင် ဖတ်ပါ —


Game ကစားခင်

ကိုယ့်ကိုကိုယ် အရင် သိဖို့ လိုတယ်


ကိုယ့် trigger ဘာလဲ

ဘယ်လို စကား ကြားရင် react ဖြစ်လဲ


ကိုယ့် ကြောက်ရွံ့မှု ဘာလဲ

အပယ်ခံရမှာ ကြောက်တာလား

အသိအမှတ် မပြုခံရမှာ ကြောက်တာလား


ကိုယ့် pattern ဘာလဲ

ဖိအား ကျရင် ရှောင်တတ်လား တိုက်တတ်လား။


ဒါတွေ မသိရင်

တစ်ခြားသူက ကိုယ့် ခလုတ်ကို နှိပ်နိုင်တယ်

ကိုယ် မသိလိုက်ဘူး


ဒါတွေ သိရင်

ဘယ်သူ ခလုတ် နှိပ်နှိပ် ကိုယ် ရွေးချယ်နိုင်တယ်


ဒါ game ရဲ့ foundation ဖြစ်တယ်

ဒါ self-awareness ဖြစ်တယ်။


— ၂ — လူတွေကို ဖတ်ပါ —


ကိုယ့်ကိုကိုယ် သိပြီးရင်

တစ်ခြားသူကို ဖတ်ဖို့ ပိုလွယ်လာတယ်


ဘယ်လို ဖတ်မလဲ —


စကား မယုံပါနဲ့

အပြုအမူ ကို ကြည့်ပါ


ဘာ ပြောလဲ ထက်

ဘာ လုပ်လဲ ကို ကြည့်ပါ


ဘာ ကတိ ပေးလဲ ထက်

ဘာ ကတိ တည်လဲ ကို ကြည့်ပါ


ပြီးရင်

သူ့ ဦးစားပေး ကို ကြည့်ပါ

အချိန် ကို ဘယ်မှာ သုံးလဲ

ပိုက်ဆံ ကို ဘယ်မှာ သုံးလဲ

စွမ်းအင် ကို ဘယ်မှာ သုံးလဲ


ဒါတွေ ကြည့်ရင်

သူ ဘာ ပြောပြော

သူ့ အစစ် ကို ကိုယ် သိနေပြီ


ဒီ skill က

ရောင်းရေးမှာ သုံးလို့ ရတယ်

စီမံခန့်ခွဲမှာ သုံးလို့ ရတယ်

ဆက်ဆံရေးမှာ သုံးလို့ ရတယ်

ညှိနှိုင်းရေးမှာ သုံးလို့ ရတယ်


လူကို ဖတ်တတ်တဲ့ သူက

ဘယ် game မှာမဆို advantage ရတယ်။


— ၃ — ကိုယ့်ကို position ချပါ —


Game ထဲမှာ

ကိုယ် ဘယ်နေရာ ရပ်လဲ အရေးကြီးတယ်


Position ဆိုတာ

“လူတွေ ကိုယ့်ကို ဘယ်လို မြင်လဲ” ဖြစ်တယ်။


ကိုယ့်ကိုကိုယ် ပြောပြတာ မဟုတ်ဘူး

သူတို့ ကိုယ့်ကို ဘယ်လို ခံစားလဲ ဖြစ်တယ်


Position ကို ဘယ်လို တည်ဆောက်လဲ —


ကိုယ် ဘာ တတ်လဲ ပြပါ

ပြောရုံ မဟုတ်ဘူး ပြပါ


ကိုယ့် ရလဒ်တွေ ပြပါ

ကိုယ့် အလုပ် ပြပါ

ကိုယ့် အတွေ့အကြုံ ပြပါ


ပြီးရင်

ဘယ်သူ့ နဲ့ ပေါင်းလဲ ကြည့်ပါ

ကိုယ့် position ကို ကိုယ့် ပတ်ဝန်းကျင်က ဆုံးဖြတ်ပေးတယ်


ချမ်းသာတဲ့ သူတွေ ကြားထဲ နေရင်

ကိုယ့်ကို ချမ်းသာတဲ့ သူ position နဲ့ ကြည့်ကြတယ်

တတ်ကျွမ်းတဲ့ သူတွေ ကြားထဲ နေရင်

ကိုယ့်ကို တတ်ကျွမ်းတဲ့ သူ position နဲ့ ကြည့်ကြတယ်


ဒါ association ဆက်စပ်မှု ရဲ့ power ဖြစ်တယ်

ကိုယ် ဘာ ပြောလဲ ထက်

ကိုယ် ဘယ်သူ့ နဲ့ ရပ်နေလဲ

ဒါ ပိုကျယ်တယ်။


— ၄ — Influence တည်ဆောက်ပါ —


Position ရပြီးရင်

influence တည်ဆောက်ဖို့ ဖြစ်တယ်


Influence ဆိုတာ

အာဏာ သုံးပြီး ခိုင်းတာ မဟုတ်ဘူး

အာဏာ မသုံးဘဲ လမ်းညွှန်နိုင်တာ ဖြစ်တယ်။


— ၅ — Game ကို ကိုယ်ကျင့်တရားနဲ့ ကစားပါ —


ဒါ အရေးကြီးဆုံး အဆင့် ဖြစ်တယ်


Social game ကို

ကိုယ်ကျင့်တရား မပါဘဲ ကစားရင်

ခဏ နိုင်တယ်

ဒါပေမယ့် ရေရှည် ရှုံးတယ်


ဘာကြောင့်လဲ —

manipulate လုပ်ရင်

ခဏ ရတယ်

ဒါပေမယ့် လူတွေ သိသွားတယ်

သိသွားရင် ယုံကြည်မှု ပြိုတယ်

ယုံကြည်မှု ပြိုရင် influence ကုန်တယ်

influence ကုန်ရင် game ကုန်တယ်


ကိုယ်ကျင့်တရားနဲ့ ကစားရင်

ဖြည်းဖြည်း ဖြစ်ပေမယ့်

ခိုင်မာတယ်

ရေရှည် ခံတယ်

ပိုကြီးလာတယ်။


Robert Greene က ပြောခဲ့ပါတယ်

“Power ရဲ့ အမြင့်ဆုံး ပုံစံက

power သုံးနေတယ် မထင်ရတာ ဖြစ်တယ်” လို့။


ကိုယ်ကျင့်တရားနဲ့ influence တည်ဆောက်ရင်

ဒါ power ရဲ့ အမြင့်ဆုံး ပုံစံ ဖြစ်တယ်

ဘာကြောင့်လဲ —

power သုံးနေတာ ဘယ်သူမှ မသိဘူး

ဘာကြောင့် မသိလဲ ဆိုတော့

manipulate မလုပ်ဘူး

တကယ် တန်ဖိုး ပေးနေတာ ဖြစ်လို့။


ဒါ win-win ဖြစ်တယ်

ဒါ game ရဲ့ အမြင့်ဆုံး ပုံစံ ဖြစ်တယ်။


— ဒီ ၅ ဆင့် ကို ချုပ်ရင် —


ကိုယ့်ကိုကိုယ် ဖတ်ပါ — ခလုတ်တွေ ဘယ်မှာ ရှိလဲ သိဖို့

လူတွေကို ဖတ်ပါ — သူတို့ အစစ် ကို မြင်ဖို့

Position ချပါ — ကိုယ့်ကို မှန်ကန်စွာ မြင်စေဖို့

Influence တည်ဆောက်ပါ — တန်ဖိုး/ယုံကြည်မှု/ညီညွတ်မှု

ကိုယ်ကျင့်တရားနဲ့ ကစားပါ — ရေရှည် ခံဖို့


ဒီ ၅ ခု တတ်ရင်

social game ကို ကိုယ် ကစားတယ်

မတတ်ရင်

social game က ကိုယ့်ကို ကစားတယ်။


ပြီးရင် “social game ကစားတာ မကောင်းဘူး ရိုးသားရင် ရတယ်” ထင်တယ်။


တကယ်က ရိုးသားမှုက foundation ဖြစ်တယ်

ဒါပေမယ့် ရိုးသားရုံနဲ့ game ကို နားမလည်ဘူး ဆိုရင်

ရိုးသားပြီး ရှုံးနေမယ်။


ရိုးသားပြီး game ကို နားလည်ရင်

ရိုးသားပြီး နိုင်နိုင်မယ်


ဒါ အကောင်းဆုံး combination ဖြစ်တယ်

ဒါ ဘဝဂိမ်း ကို master လုပ်တဲ့ နည်းလမ်း ဖြစ်တယ်။


Phyo Paing @ Derek

#drphyopaing

Thursday, May 7, 2026

For a larger investment in a private or family-owned company, the investor usually wants much deeper visibility than a normal shareholder would — but still not “everything.”

 They typically request enough information to evaluate:

  • profitability,
  • operational stability,
  • risks,
  • management quality,
  • and future growth potential.

In practice, a bigger investor in a family company will often ask for:

Financial Information

  • Historical P&L statements (back to at least 4 years lr)
  • Balance sheets
  • Cash flow statements
  • Tax records
  • Debt obligations
  • Forecasts and budgets

Aging Reports

Yes — accounts receivable and payable aging reports are commonly requested because they show:

  • who owes the company money,
  • overdue invoices,
  • supplier payment practices,
  • and cash-flow risk.

Employee Information

Usually not every employee’s personal details, but investors often want:

  • organizational chart,
  • key management personnel,
  • salaries of executives,
  • headcount,
  • turnover rates,
  • employment contracts for critical staff,
  • skill availability and retention risk.

For a digital/technology business, talent and technical expertise can be especially important because much of the company’s value depends on skilled employees and client relationships.

Procedures and Operations

Serious investors often review:

  • internal controls,
  • operational procedures,
  • cybersecurity policies,
  • compliance processes,
  • project delivery methods,
  • quality assurance,
  • procurement and approval workflows.

This is part of due diligence to determine whether the business is professionally managed or overly dependent on family members.

In Family Companies Specifically

Investors often pay extra attention to:

  • whether decisions are centralized in the family,
  • succession planning,
  • related-party transactions,
  • governance transparency,
  • informal processes,
  • and whether financials are professionally maintained.

A large investor does not necessarily need to know “everything,” but they usually expect enough access to identify hidden risks before investing substantial capital.

The larger the investment and ownership stake, the deeper the due diligence tends to be.

Tuesday, May 5, 2026

Equans

 Equans is owned by the French industrial group Bouygues, which completed its acquisition from Engie in October 2022 for approximately €7.1 billion.

 It now operates as a standalone business segment within the Bouygues group, specializing in multi-technical services, energy management, and facilities management.

Key details regarding Equans' ownership include:

Parent Company: Bouygues.

Acquisition Date: October 4, 2022.

Scale: As a Bouygues subsidiary, Equans operates in 20 countries with approximately 83,000 employees as of 2025.

Integration: Equans was combined with Bouygues Energies & Services to form a major leader in the energy and services sector.

Bouygues is a diversified services group known for its activities in construction, media (TF1), and telecommunications.

Here’s a clear, factual overview of Equans—including its leadership, offices, and value.


🏢 What Equans is

Equans is a global energy, industrial, and digital services company, originally created by ENGIE and later acquired by Bouygues Group.

It focuses on helping cities, industries, and buildings with:

  • Energy transition (efficiency, decarbonisation)
  • Digital transformation (ICT, smart systems)
  • Industrial performance

Typical services include HVAC, electrical systems, facility management, robotics, and data infrastructure.


🌍 Offices and global presence

  • Headquarters: Courbevoie (Paris area), France
  • Operations in 17–20+ countries across Europe, Americas, and Asia-Pacific
  • Strong presence in:
    • France
    • UK & Ireland
    • Belgium & Netherlands
    • Switzerland
    • USA & Latin America
    • Australia & New Zealand

Equans operates through local subsidiaries and brands, so instead of one central office network, it has many regional offices embedded in each country.


👨‍💼 CEO (Chief Executive Officer)

  • Jérôme Stubler
    • CEO since 2021
    • Former CEO of VINCI Construction
    • Background in major infrastructure and engineering projects

💰 CFO (Chief Financial Officer)

  • Pierre Hardouin
    • CFO since 2021
    • Also Senior EVP in charge of Finance, Legal & IT
    • Previously held senior finance roles at ENGIE

(Note: Some sources mention regional CFOs, but Pierre Hardouin is the group-level CFO.)


📊 Company value / size

“Value” can mean revenue, scale, or market position. Here are the key figures:

  • Revenue:
    • ~€17+ billion annually (recent combined figures)
  • Employees:
    • ~74,000–95,000 globally
  • Position:
    • Considered a global leader in multi-technical services

Some estimates (depending on accounting scope) place revenue even higher in certain datasets, but the widely cited figure is ~€17B turnover.


🧭 What makes Equans valuable

Its value comes from:

  • Strong positioning in energy transition (huge global demand)
  • Recurring service contracts (facility management, maintenance)
  • Presence across critical infrastructure sectors
  • Backing from Bouygues Group (financial strength + construction integration)

🧾 Simple summary

  • Industry: Energy & technical services
  • CEO: Jérôme Stubler
  • CFO: Pierre Hardouin
  • HQ: France (Paris region)
  • Global reach: 17–20+ countries
  • Revenue: ~€17B+
  • Employees: ~75k–95k





Pierre Hardouin

Pierre Hardouin is a French business executive and financial leader who serves as Deputy Chief Executive Officer (Directeur général délégué) and Chief Financial Officer (CFO) of Equans, a global provider of energy, construction, and facilities management services. He has held senior roles within the ENGIE Group and its subsidiaries, reflecting extensive experience in the energy and industrial services sectors.

Key facts

  • Current role: Deputy CEO and CFO, Equans (since 2023)

  • Previous roles: CEO, ENGIE Solutions and ENGIE Axima; Managing Director, Otis France

  • Education: Graduate of Supélec (1989) and HEC Paris (1991)

  • Date of birth: July 1966

  • Industry focus: Energy, engineering, and building services


CentraleSupélec is a premier French Grande École (merged from Supélec and École Centrale Paris) known for producing high-level engineers and leaders. Graduates are highly skilled in engineering, data, and management, with a vast network of over 60,000 alumni on LinkedIn , often leading in industries like technology, energy, and consulting.

HEC Paris is a world-renowned, elite French business school founded in 1881, consistently ranked among the top business schools globally. Located near Paris in Jouy-en-Josas, it specializes in management education, offering Master’s programs, MBAs, PhDs, and executive education, with a strong reputation for producing global business leaders

Career overview

Pierre Hardouin began his career in 1992 at Otis, the elevator manufacturer, where he spent over two decades rising to Managing Director of Otis France. He was later appointed Vice President of Services and Transformation for Europe, the Middle East, and Africa. In 2014, he was also elected president of the French Elevator Federation, representing the national elevator and escalator industry .

In 2018, Hardouin joined ENGIE Group as CEO of ENGIE Axima and later of ENGIE Solutions, overseeing industrial and energy service operations during a period of digital transformation and expansion .

Role at Equans

Following the spin-off of ENGIE’s services arm into Equans in 2021 and its subsequent acquisition by Bouygues Group, Hardouin assumed executive leadership of Equans France and now serves as Deputy CEO and CFO of the consolidated company. He manages the firm’s financial strategy and supports integration across its energy efficiency, infrastructure, and facilities management businesses .

Leadership and influence

Known for his operational expertise and transformation leadership, Hardouin has contributed to shaping France’s industrial services landscape. His stewardship at Equans places him at the intersection of energy transition, sustainable construction, and large-scale infrastructure modernization.




Jérôme Stubler

Jérôme Stubler is a French engineer and business executive who serves as Chief Executive Officer of Equans, a global leader in energy and services solutions. Known for his expertise in large-scale infrastructure and industrial transformation, he has played a central role in shaping Equans’ integration into the Bouygues Group and guiding its international expansion.

Key facts

  • Current role: CEO, Equans (since 2021)

  • Previous roles: CEO, Vinci Construction; Chairman, Soletanche Freyssinet

  • Education: École Polytechnique (X86); École Nationale des Arts et Métiers

  • Industry: Engineering, construction, and energy services

  • Headquarters: Paris, France

Career background

Stubler began his career in 1989 at Freyssinet, where he led emblematic civil-engineering projects such as the Normandy Bridge, Iroise Bridge, and Vasco da Gama Bridge. He rose through management positions to become CEO of Freyssinet and its nuclear subsidiary Nuvia. In 2012, he was appointed Chairman of Soletanche Freyssinet and later, in 2014, CEO of Vinci Construction, overseeing one of the world’s largest construction groups.

Leadership at Equans

He joined Engie in 2021 to launch Equans by consolidating around 800 service entities. Following the 2022 acquisition of Equans by Bouygues, Stubler has focused on unifying a workforce of about 90,000 employees and advancing the company’s mission in energy transition, digitalization, and industrial performance. He emphasizes decentralized management and local empowerment across the group’s 1,200 operational centers worldwide.

Vision and influence

A graduate of elite French engineering schools, Stubler combines technical mastery with a collaborative leadership style. His work positions Equans as a key global player addressing climate, energy, and infrastructure challenges through integrated technical services and innovation-driven management.

Working with a manager who feels undermined

  rather than think of your boss as your boss,  think of them as a difficult client - one you have to figure out how to work with if you want to get ahead, even if you’d rather not.

.  Know their 'Why': Identify prime motivations.

The better you understand what your boss does, and more importantly, why, the better positioned you are to deliver results, manage expectations, and avoid lose:lose situations.  Try to put yourself in their shoes and see the world, and your workplace, as they might.


What does he care about?

What keeps him up at night?

What would he love more of and what would he love less of on a daily basis?  

2.  Support their success:  Work around their weaknesses.

There is absolutely nothing to be gained by making him look bad, going to war or facilitating his (or her) failure.  If he is as bad as you think, he will likely do a pretty good job of that all by himself. Exposing his incompetence will only compound your own misery and may even damage your reputation.

One way is to help your boss focus on his natural strengths. Another is to proactively work around his weaknesses. If you know you have a boss who’s disorganized, then help him to be on top of things rather than whining about his lack of organizational skills. If you know your boss is often late to meetings, offer to kick off the next meeting for him. If he tends to change his mind frequently, or is outright forgetful, be sure to document interactions so you can refer back to them if he ever contradicts himself.

By doing what you can to help your boss succeed, you lay a solid foundation for greater success yourself. 

3.  Take the high road: Your “Personal Brand” is riding on it.

Keep your mind focused on top performance.

As Gandhi wrote "Be the change you want to see in the world." In this case, act like the leader you wish your boss was.

bad-mouthing him to everyone within earshot. That will ultimately say more about you than it does about your boss

follow proper procedures for registering complaints with Human Resources or with higher-level superiors, documenting each step of the way

4.  Speak up: Give your boss a chance to respond. 

you at least owe your boss the opportunity to respond. Don't prejudge and assume they aren't able to take feedback, or don't care how miserable you are. When you approach them with respect and with a genuine desire to make things work better, you can open the door to whole new levels of trust, collaboration and outcomes. A door that will remain permanently closed otherwise.

5.  Know their preferences: Adapt to them.

The more you can match your style to your boss’s style when communicating, the more he will really hear what you’re saying.

Working with his preferences is an obvious way of managing your boss without his ever knowing it, and it’s a key leadership skill to develop regardless of the kind of boss you are working for

"Sometimes you have to go out on a limb and do something where the risks are high. But before you climb out, be sure you've managed the risks as best you can and set up a safety net should you fall."


7.  Be Proactive:  Do your research before  jumping ship. 

make sure you do your networking ahead of time to get a sense of both the environment within the team you might be moving to, and those  who are creating it. Are they leaders who create an environment where people are inspired and supported to work hard, or do they incite fear about what will happen if people don't?

 do your research to make sure you’re not jumping from the frying pan into the fire.

 Have a coffee with whoever you know at the new company to get a sense of the culture, employee engagement, moral, and management style. Investing a few hours up front could spare you a few years of frustration.

 Do everything you can to earn their trust


Author Brené Brown uses a “marble jar” metaphor to talk about trust: she says that every action someone takes showing you that they respect and care for you earns them a marble in your jar. It takes time to fill that jar all the way up and build a fully trusting relationship! But every time someone does you wrong, the marble jar empties out and you have a long ways to go to start over. 

your boss on the same side of the team, tackling the problem together. It takes hard work, consistency, and candor to build trust with anyone, and especially someone who anxiously clings onto a sense of control. Talk about it with them openly and consider trust-building part of your job. 



https://www.forbes.com/sites/margiewarrell/2014/01/20/6-strategies-to-hanhandldling-a-bad-boss/

https://www.bossedup.org/podcast/episode281

https://www.britishcouncil.sg/blog/handle-forgetful-boss-colleague

If the impact of your boss' forgetfulness is minor, and you and your team can work around it in some way, then this is probably the best approach.'

If you focus on the future, and ways to make your working relationship more effective, then your boss should be all ears.'

How should you remind them without offending them?


'They've probably got a million and one things on their minds and they're not being forgetful on purpose! This empathy should then inform what you say to the, and how you say it.'

 'Are we still OK to talk about the marketing budget at 4 p.m.?' Giving the topic and time in tis way might also help to jog your boss's memory.' Another way he suggests is to offer frame your reminder as an offer of help. 'So, if a colleague has forgotten an important deadline you might say something like: 'How's the report coming along? Do you need my help with that?''

What are the things you should NOT say while reminding them?


You forgot to email that customer' and 'Haven't you arranged the meeting yet?' He says, 'Phrases like these don't work beacuse they focus on the person ('you') rather than the issue (arranging the meeting).

 'Just because they've forgotten to email a customer, does that make them a 'forgetful person'?'



Summary of Tactics
Challenge [1, 2, 3, 4, 5]ActionGoal
ForgetfulSend follow-up emails, use shared trackers.Documentation & protection.
Wants to be ImportantAsk for input, share credit, over-communicate.Secure their ego, get autonomy.
Insecure/MicromanagerProvide updates before they ask.Build trust, reduce hovering.

--------


Working with a manager who feels undermined and is emotionally unstable requires a strategy focused on maximum visibility, extreme documentation, and proactive reassurance. The goal is to make them feel secure, which reduces their instability, while protecting your professional reputation.

Here is a structured approach to managing this difficult dynamic.

1. Build Trust through Over-Communication. An insecure boss feels better when they have control. Feed that need by increasing transparency, which reduces their fear of being surprised. Proactive Updates: Send regular status updates before they ask for them (e.g., a "Friday Recap" email outlining what was accomplished, upcoming milestones, and potential risks).Loop Them In: CC them on important emails and invite them to key meetings, even if you know they won’t attend. This demonstrates respect for their authority.

Seek Input Early: Bring them into the planning stages of projects. Asking for their advice early makes them feel valued and "in the know," rather than undermined later.

2. Manage the "Undermining" Perception

If the manager believes you are questioning their authority, alter your communication to highlight collaboration over contradiction.Frame Ideas Carefully: Instead of saying "That won't work," say "What if we tried this approach to ensure your plan hits its target?".

Give Credit Publicly: In team meetings, attribute successes to the manager's guidance, e.g., "Based on your feedback, I revised the report and...".Ask "How," not "Why": Shift from asking "Why are we doing this?" to "What is your goal with this, and how can I best execute it?".

3. Document Everything (CYA - Cover Your Ass) Unstable managers often reverse decisions or forget instructions, leading to blame-shifting. Formalize Discussions: After verbal instructions, send a follow-up email: "Just to confirm our conversation, I will move forward with [Task X] by [Date] as you directed.".

Keep Personal Records: Create a private document for yourself where you log dates, times, and details of odd, volatile, or unfair interactions.

4. Manage the Instability (Stay Professional)When a manager is unpredictable, your job is to remain the calm constant.

Don't Take It Personally: Understand that their outbursts are a reflection of their own stress, anxiety, or insecurities, not your incompetence.

Pick Your Battles: If they are agitated about small details, let them have the win. Save your energy for major issues that affect your work quality.

Avoid Emotional Reactions: If they yell or behave erratically, remain calm and quiet. Do not match their energy, as this can be used against you.

5. Protect Yourself

If the behavior becomes toxic or impacts your mental health, you need to take protective steps.

Find Allies: Build relationships with other managers or coworkers, as they likely have similar experiences and can validate your perspective.

Consult HR: Before going to HR, ensure you have your documentation ready, as HR is there to protect the company, not you.

Look for an Exit: If the situation is unbearable, start exploring other opportunities. No paycheck is worth constant high stress.

Note: If the manager is truly volatile, focus primarily on self-protection and documentation.


------

Working with a forgetful manager who craves importance requires a strategy of "managing up"supporting their success and making them feel in control while creating a structured, documented environment to protect your own productivity.

Here are strategies based on expert advice to handle this dynamic effectively:

1. Make Them Feel Important (Secure Their Ego)Managers who crave importance are often insecure or feel under immense pressure.

Give Them Control: Over-communicate and seek their input on key decisions, allowing them to feel involved, which reduces their need to hover, notes the BetterUp Blog .

Share Credit: Proactively highlight their contributions to projects. When you have a win, frame it as a result of their guidance (e.g., "Thanks for that idea last week, it really helped me finish the report").

Be an Ally: Use "we" language. Position yourself as someone who helps them look good and succeed, rather than a rival.2. Document Everything (Handle the Forgetfulness)

Tuesday, April 28, 2026

Yes, Australia and Papua New Guinea (PNG) have a Double Taxation Agreement (DTA)

 Yes, Australia and Papua New Guinea (PNG) have a Double Taxation Agreement (DTA) in force, which officially began on 29 December 1989. This treaty prevents double taxation on income flows, covering taxes such as those on business profits, dividends, interest, and royalties for residents of both nations. 

Treasury.gov.au

Treasury.gov.au

 +2

Key aspects of the Australia-PNG DTA include:

Purpose: It ensures income is not taxed twice and prevents fiscal evasion.

Foreign Tax Credits: Under Article 23, Australian residents earning income in PNG can generally claim a credit for PNG tax paid against their Australian tax liability.

Key Coverage: It covers income derived by a resident of one country from sources in the other, including professional services and business activities.

Updated Provisions: The treaty is complemented by the Multilateral Instrument (MLI), which amended many of Australia's tax treaties, with the MLI provisions having effect for the PNG agreement from 1 December 2023. 

Treasury.gov.au

Treasury.gov.au

 +4

The agreement is crucial for managing the strong economic relationship between the two countries, particularly with Australian firms often operating in PNG. 

https://www.google.com/search?q=does+aus+and+papau+newgunie+have+double+taxation+agreement&rlz=1C1RXQR_enAU1131AU1131&oq=does+aus+and+papau+newgunie+have+double+taxation+agreement&gs_lcrp=EgZjaHJvbWUyBggAEEUYOTIHCAEQIRiPAtIBCTE1NTY4ajBqN6gCALACAA&sourceid=chrome&ie=UTF-8

Key Aspects of Athlete Taxation: USA

 Yes, professional soccer players in the USA (like MLS) generally pay state income taxes based on where they play, known as a "jock tax". Players pay taxes on their game salary for every state—and sometimes city—they work in, meaning a single season can involve filing taxes in numerous jurisdictions, not just where they live. 


Income Sourcing: Tax is generally paid to the state where the income is earned (i.e., where the game takes place).

Pro-rated Salary: Athletes typically calculate their taxable income by dividing their total salary by the total number of duty days (including training) and multiplying by the days spent in that specific state.

No Income Tax States: While playing in states without income tax (e.g., Florida, Texas, Washington) saves on that specific game, players still owe taxes to their home state and federal taxes.

Non-Resident Filing: Players often file non-resident tax returns in every state they traveled to for away games.

Reciprocity: Some states have agreements, but generally, athletes face a complex tax situation requiring specialized accountants. 


Foreign Players:

Foreign athletes often face a flat 30% federal withholding tax on income earned from prize money or matches played in the USA, according to Internal Revenue Code Section 1441. 


Vocabs.

A "jock" is a North American informal term for a dedicated male athlete, often stereotype-casting them as obsessed with sports, physically fit, and academically uninterested. 

Monday, April 20, 2026

credit note

 A credit note (or credit memo) is a legally binding document issued by a seller to a buyer to reduce or cancel part of a previously issued invoice. It indicates that the seller owes the buyer money due to returned goods, damaged products, overcharges, or canceled services, acting as a "negative invoice" to maintain accurate, audit-ready financial records. 

Key Usage Examples

Returned Goods: A customer returns damaged or unwanted items, and the seller issues a credit note to refund the value.

Overcharging Errors: The seller invoiced a higher amount than agreed; a credit note is issued to correct the difference.

Cancelled Services: A client cancels a project or reduces the scope of work after an invoice has already been sent.

Price Adjustment: A discount is applied after the original invoice was finalized. 


Synonyms of Credit Note

Credit Memo (short for Credit Memorandum)

Credit Letter (less common) 


How It Works

Instead of deleting an invoice, which is typically forbidden in accounting systems, a credit note is created to counteract it. The customer can use this credit to offset future purchases or receive a direct refund. 


Components of a Credit Note

Reference to the original invoice

Clearly stated credit amount

Reason for the credit (e.g., returned goods)

Unique identification number 


Thursday, March 26, 2026

Changes to company tax rates

 Changes to company tax rates

When to apply the lower company tax rate and how to work out franking credits.


Last updated 4 June 2025

https://www.ato.gov.au/tax-rates-and-codes/company-tax-rate-changes


On this page

Company tax rates

Base rate entity company tax rate

Small business entity company tax rate

Not-for-profit companies

Maximum franking credits

Company tax rates

Company tax rates apply to entities which include:


companies

corporate unit trusts

public trading trusts.

The full company tax rate of 30% applies to all companies that are not eligible for the lower company tax rate. Eligibility for the lower company tax rate depends on whether you are a base rate entity from the 2017–18 income year and onwards.


Base rate entity company tax rate

From the 2021–22 income year onwards, companies that are base rate entities must apply the 25% company tax rate.


A company is a base rate entity for an income year if:


the company’s aggregated turnover for that income year is less than the aggregated turnover threshold for that income year, and

it has 80% or less of their assessable income in that income year that is base rate entity passive income – this replaces the requirement to be carrying on a business from the 2017–18 income year onwards.

The aggregated turnover from any prior income year is irrelevant when working out if a company is a base rate entity for any particular income year.


Base rate entity passive income is:


corporate distributions and franking credits on these distributions

royalties and rent

interest income (some exceptions apply)

gains on qualifying securities

a net capital gain

an amount included in the assessable income of a partner in a partnership or a beneficiary of a trust, to the extent it is traceable (either directly or indirectly) to an amount that is otherwise base rate entity passive income.

Table: Progressive changes to the company tax rate









Example: base rate entity

Happy Feet Pty Ltd is a company that sells socks online. Its owner, Lloyd Chan, wants to expand the business into running shoes as well. The capital he needs to expand the business is put into a term deposit while he negotiates with suppliers.


In the 2024–25 income year, Happy Feet Pty Ltd has an aggregated turnover under the $50 million aggregated turnover threshold. Its assessable income is $104,000, comprising:


$100,000 trading income from running the business

$4,000 of interest income.

The interest income is base rate entity passive income. Because this income is only 3.8% of its assessable income, Happy Feet Pty Ltd is a base rate entity for the 2024–25 income year and the 25% company tax rate applies.


End of example

Example: base rate entity

Coffee and Cake Pty Ltd is the owner of a small cafe. It is also the beneficiary of a trust which owns the premises from which the cafe operates and the premises next door. Above the cafe, there is a large studio space which the trust rents out to a very successful yoga school. Next door is rented to a high-end retail store. All rental income earned by the trust is distributed to Coffee and Cake Pty Ltd.


In the 2024–25 income year, Coffee and Cake Pty Ltd has an aggregated turnover under the $50 million aggregated turnover threshold. Its assessable income is $700,000, comprising:


$500,000 of trading income from running the business

$200,000 of gross rental income attributable to the trust distribution.

The rental income is base rate entity passive income. Because this income is only 28.6% of its assessable income, Coffee and Cake Pty Ltd is a base rate entity for the 2024–25 income year and the 25% company tax rate applies.


End of example

Example: not a base rate entity because passive income is too high

Best Equity Ltd is a listed investment company which invests in Australian shares.


In the 2024–25 income year, Best Equity Pty Ltd has an aggregated turnover under the $50 million aggregated turnover threshold. Its assessable income is $5 million, comprising:


$1 million of interest income

$4 million in dividends.

100% of Best Equity Ltd's assessable income is base rate entity passive income. As a result, they are not a base rate entity for the 2024–25 income year and the 30% company tax rate applies.


End of example

For more information on base rate entities, see the Law Companion Ruling LCR 2019/5 Base rate entities and base rate entity passive income.


To work out your aggregated turnover, refer to Calculate your aggregated turnover.


Small business entity company tax rate

For the 2017–18 income year and onwards, you need to be a base rate entity, rather than a small business entity to be eligible for the lower tax rate.


For more information on when a company carries on a business, refer to the Taxation Ruling TR 2019/1 Income tax: when does a company carry on a business?


Not-for-profit companies

If you are a not-for-profit company, you don't pay tax on the first $416 of your taxable income. Tax is then payable at a rate of 55% of the excess over $416 until the tax on your taxable income effectively equals the company tax rate. You are then taxed at the company tax rate.


If you are a base rate entity, the shade in limit for not-for-profit companies is:


$788 for the 2020–21 income year

$762 for the 2021–22 income year and later years.

Maximum franking credits

To work out the company tax rate for franking your distributions, otherwise referred to as 'corporate tax rate for imputation purposes', you need to assume your aggregated turnover, assessable income, and base rate entity passive income will be the same as the previous income year.


You are a base rate entity if either of the following apply:


your aggregated turnover in the previous income year was less than $50 million, and 80% or less of your assessable income was base rate entity passive income

the entity didn't exist in the previous income year.

Otherwise, your corporate tax rate for imputation purposes is 30%.

Thursday, March 19, 2026

The Golden Boot

The Golden Boot is a prestigious award given to the top goalscorer in a specific football (soccer) competition, league, or tournament. It honors the most effective finisher, commonly awarded in events like the FIFA World Cup, the English Premier League, and as the European Golden Shoe for the top league scorer across Europe. 



Key Aspects of the Golden Boot:

Purpose: It recognizes the player who nets the most goals, celebrating offensive excellence.

FIFA World Cup: Awarded since 1982 to the top scorer of the tournament. Recent winners include Kylian Mbappé (2022).

European Golden Shoe: An annual award for the leading league goalscorer in Europe, often weighted by league strength.

Domestic Leagues: Leagues like the English Premier League present this award annually to their top scorer.

Tie-breaking: In tournaments like the World Cup, if multiple players score the same number of goals, tie-breakers often include assists and minutes played. 



Note: In rugby league, the IRL Golden Boot Award is also presented annually, but it recognizes the best player of the year rather than just the top scorer. 

Wikipedia

Wikipedia

Monday, March 9, 2026

a popular Australian, patriotic chant

 "Aussie! Aussie! Aussie! Oi! Oi! Oi!" is a popular Australian, patriotic chant used to show support, pride, and unity for athletes or national teams at sporting events. Originating in the 1980s as a variation of the British/Cornish "Oggy! Oggy! Oggy!" chant, it functions as a rallying cry, similar to "U-S-A" in America.

Key Details About the Chant:
  • Structure: It is a call-and-response chant. One person (or group) shouts "Aussie! Aussie! Aussie!" and the crowd responds with "Oi! Oi! Oi!".
  • Usage: Commonly heard at cricket matches, the Olympics, and other international sports competitions.
  • Meaning:
     It does not have a literal translation, but serves as a declaration of nationality, an expression of, and a way to build, hype and camaraderie among supporters
    .
  • Origin: It is derived from the British "Oggy, Oggy, Oggy" chant, which was used in the 1960s and has roots in Cornish mining traditions.
  • "Oggy" is a Cornish term for a pasty, derived from the Cornish word hoggan. Literally, "Oggy! Oggy! Oggy!" means "Pasty! Pasty! Pasty!", used historically by miners' wives to signal that the savoury pastries were ready, to which miners responded "Oi! Oi! Oi!".
    Key Details on Origin:
    • Literal Meaning: The word signifies a Cornish pasty, which was a common, portable, and durable meal for workers.
    • Historical Context: The chant originated in Cornwall, where women would shout to miners working below ground to signal lunch.
    • Evolution: It transitioned into a popular sporting chant, later evolving into the "Aussie! Aussie! Aussie!" variation.
    • Etymology: The word is likely a derivation of the Cornish word hoggan or hogen.
    • Meaning: It acts as a call-and-response meant to rally support for a team or athlete.
  • ------------

  • Scan your Olympic Park stadium ticket by opening the digital ticket (PDF or Ticketek App) on your smartphone, setting brightness to 100%, and holding the barcode/QR code under the scanner at the turnstile. For EzyTickets, you may print the PDF or use your phone. Save tickets beforehand to avoid connectivity issues.
    Key Steps for Scanning:
    • Mobile Tickets (Ticketek): Open the Ticketek app and display your ticket barcode.
    • EzyTicket (PDF): Open the PDF emailed to you on your phone or print a hard copy.
    • Scanning Technique: Increase phone screen brightness to 100% and maximize the barcode size.
    • Entry Process: Place your phone screen face-down over the scanner at the,turnstile.
    • Parking: If you have pre-booked parking, show the barcode on your phone at the gate.
    • Preparation: Download tickets to your digital wallet or phone prior to arrival to avoid network issues.
    Ensure you have your tickets ready before reaching the gate to speed up entry.
  • Does enclosed stadium in Melbourne close only when it rains?
  • No, the retractable roof at Marvel Stadium (formerly Etihad Stadium) in Melbourne does not close only when it rains.
    While rain is a primary reason for closing it, the decision to close the roof is based on a variety of factors, including broadcasting needs, temperature control, and spectator comfort, often resulting in it being closed even on dry days.
    Key Reasons for Closing the Roof
    • AFL Policy (Day/Night Games): In 2025, the AFL policy is generally to have the roof shut for all AFL games to ensure a consistent, high-quality broadcast, regardless of whether it is raining.
    • Sunlight/Shadows: Due to the stadium's North-South orientation, an open roof during the day can cause sharp, uneven shadows across the ground. This makes it difficult for players to see the ball and for television viewers to follow the game, leading to the roof being closed even on sunny days.
    • Heat and Humidity: The roof is often kept closed, or closed early, if high temperatures or humidity are expected, to manage the environment for players and fans, or conversely, closed to stop a "cold, biting wind" from entering.
    • Preventing Dew/Mist: The roof may be closed hours before a game to prevent night mist or dew from making the playing surface slippery.
    When is the Roof Open?
    • Ground Maintenance: The roof is generally left open during the week when no events are scheduled to allow natural sunlight and air to reach the turf.
    • Special Occasions: Historically, it has been left open for afternoon games with perfect weather conditions, though this has become rarer due to the "shadows" issue mentioned above.
    In summary, the roof is used to create "perfect" conditions, which often means acting as a fully enclosed stadium throughout the football season to avoid the compromises of mixed sun and shade.
"If you are interested, you'll do what's convenient; if you're committed, you'll do whatever it takes." - John Assaraf"
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