My Comment on Criticism about Apsara Dance Between Khmer People vs Thai People

Apsara Dance on The Wall of Angkor Wat Temple

Queen Kosomak Nearyrath 

 Our Dance in Late 1800s (Khmer Dance)

Yes, I understand what is the point of conflict lately. Anyway, Cambodia is still Khmer even our culture is not 100% preserved because of the war for centuries. However, I believe Khmer or Cambodian is the next generation of Khmer Empire for sure and Thai today is also the bloodline linking to ancient Khmer, Tai-Kadai, Mon, and other ethnic people. The main point is sometimes Thai claims ownself as the new people, not Khmer bloodline. Thai dynasty is the mix with Thai prince and Khmer princess for the beginning of the states and even today king is linking to Khmer bloodline from Cambodia as well. The reason for copy is that Thai never claim it is belong to Khmer Empire, but said to belong to Khom Kingdom (?) that really makes Khmer upset about this point! Do not ever say that Khmer empire is vanished, but it just gives the life to Khmer kingdom itself (Cambodia) and new two kingdoms (Thailand and Laos) that both is still adapting to the music from Khmer Empire mixing with those people in their areas. Some traditional music of Laos still sound exactly the same to Cambodian traditional music as you may research more about the gift and training of Angkor Khmer King given to the first Lao Prince in Angkor City and marrying Khmer Princess along with the intelligent people to serve for the new Kingdom, Laos as an example. Thai history is not really different from this condition, but just because Thai is a bit greedy to take more territory for Angkor Khmer Empire as their own and to destroy Khmer Empire from time to time that led to the fall of Khmer Angkor Empire and Khmer Kingdom, Cambodia to lose the chance to redevelop again and again! Only during Sangkum Reastr Niyum Regime and today is the breathing time for Khmer Kingdom to recover and start the new journey! What we hate the most is getting the used and then hiding the sources and try to destroy the original. Thai kingdom gain the strength because they got the development and leadership plan from Angkor Empire and Long Vek Era! I really like what Thai people have, but do not try to claim as your own, please referencing and do not accuse Cambodian not belong to Khmer Empire that is the main issue! I understand that normally people innovate on the existing culture! I knew that our royal dance some was retaught back to Khmer by Thai Royal, but do not forget the main sources of those dance that Thai took those art and artist away from Khmer when we did fall. Our dance is not really come from Thai solely, we also still remains our own in Royal Palace for hundred of years that make the movement so much different from Thai and please list down how many dances are the same between Thai and Khmer. Even the same name, but different movement. Our apsara dance was recreated by our Queen Kosomak Nearyrath in Sangkum Reastr Niyum (1955-1970) from the study of Apsara Dance on our temple that is not 100% the same as the original already losed and it is not transferred back to Cambodia by Thai Royal. My question to you all is that Why some Thai said Khom Kingdom rather than Khmer Empire to the existing Khmer temple and ancient daily used material in Thailand? Please study again not only Thai sources, but from the international research! Last, but not least, I do love both culture, even I prefer my own more! Even I am Khmer, I still love to listen to some ancient music from Thai and Lanna Kingdom! Anyway, please stop fucking words and stupid ideas about Khmer! I heard Thai consider the word "Khmer" so bad and some torturing Khmer people to the sea when they travel to Thailand for works! What our people, Khmer try to do today is not to conflict with you guy, Thai, but to redevelop, preserve and innovate on our existing culture as well! If you put yourself in our shoes, you'll understand what it means! What we need is development and stop chemical on our imported product from Thailand that is my request and let's make a friendship!

Note: You :refers to Thai People!

By: POK Panhavuth

Perspectives on Youth Entrepreneurship and Social Enterprises in Cambodia

Calling back to the past decades of Cambodia, it's a pain to let such peaceful land to get affected by regional wars and long-term poverty. Anyway, Cambodian people today in cooperation with the right overseas partners start thinking about the real needs of the economic growth and take action on the matters. The initiatives from Youth University Club and Impact HUB Phnom Penh has been done to promote young entrepreneurship, innovation and creativity among university students and young businessmen in running the scores of social enterprises. So many workshops and seminars related to Entrepreneurship and the role model of the innovative young businessmen has been the very great opportunity for young learners and professionals to get new concepts to start running their own business. It should be noticed on the key universities and institutions to run those projects are Impact HUB Phnom Penh & Social Enterprise Cambodia @ Joma Bakery Cafe, Zaman University, Pannasastra University of Cambodia, Royal University of Phnom Penh (RUPP, IFL, CKCC & CJCC), AIESEC, Ministry of Commerce, Institute of Technology in Cambodia, Transparency International and Development Innovation. The existing social enterprises in Cambodia are EaCo Co., Ltd, ANAKOT Asia, Cambodian Farmer Rice, ARC Hub PNH, Khmer Creations, Cambodia Knits, Sovannak Palm Sugar, WaterSHED... In Addition, researchers are doing their best to get more data on the real needs of community and business opportunity in Cambodia in contribution to the social enterprise development. Finally, it is so positive for young Cambodian and foreigners to hold hand and create the very best social enterprise full of the innovation and creativity to solve the social issues and accelerate the economic growth in Cambodia. The President of The United States, John F. Kennedy quoted, "Ask not what your country can do for you, ask what you can do for your country"

By: Pok Panhavuth

Youth in Cambodia and Khmer New Year ២៥៥៩​

(Images from Cambodian Facebook Sharing)

Coming Khmer New Year Day, Cambodian youth has shown their talent and initiatives to promote Cambodia to the world! Many youth has been engaging with the campaign for technology, world record and social responsibility during this holiday for last few years including the Angkor Sangkranta in Siem Reap. Preparing for this event during Khmer New Year ២៥៥៩​, Cambodian Youth Union from different provinces and capital of Phnom Penh travelling to the same destination, Angkor Resort. This year they prepare many big events including 2015 traditional dancers and the biggest sticky rice cake (Nom Ansom Yeak) to get the Guinness World Records. According to news from VOD interviewed Mr. Som Rattana today in Facebook, the biggest sticky rice cake (Nom Ansom Yeak) was successfully registered into Guinness World Records for the total weight 4040 kg (More than 4 tons) promoting the tradition and culture of Cambodia. Besides that, many other traditional activities are ready to serve both local and foreign tourists such as famous ancient boxing, traditional dances, Lakhon Sromorl Sbaek Toch and Sbaek Thom, popular games... They're going to enjoy day and night at Angkor Ancient Town! At the same time, tourists could enjoy seeing the old temples around this area.

(Old Khmer - Pre-War)

Most of Cambodian teens leave Phnom Penh for hometown or short trip during Khmer New Year. Thousands of them are expected to go to support Angkor Sangkranta, the biggest event in Cambodia. Others go to enjoy and help family to prepare and celebrate Khmer New Year nationwide. They go with gift, food and drink granting to parents and relatives; they pay high respect and visit people in the village or neighbor. They decorate the house and surrounding area with special lighting. In each town, there is the firework and concert to promote Khmer New Year and tradition among youth including popular games, dancing and selling their sole product in each provinces. In Battambang Town, local residents and foreigners enjoyed firework, concert, popular games (breaking the pot), dancing, night market and good lighting decoration last night. It should be noticed that it's so funny for a brave foreign boy showing confident to challenges in popular games and dancing.

Wish everyone good luck and smile happily for this season! "We got it!  Yeah, Bravo Cambodia!"

Earth Hour Cambodia 2015 by AYC & WWF

Cambodian Youth is now motivated by the international campaign called, "Earth Hour". According AYC Team in cooperation with WWF, Earth Hour campaign is celebrated on March 28, 2015 in 162 countries including Cambodia, the third celebration. What does it mean? Earth Hour is the initiative action for all people around the globe to understand about the climate change going on recently and to know about the effect of over use of the electricity. Human being today uses the energy without knowing the cause of it. The technology to generate the power from hydro-dam does pollute the environment and if we overuse uselessly, it means we are causing the climate change. Let's turn off the light for one hour to express about the commitment to stop the climate change. Let's figure out and reduce the electric usage as much as possible when you don't need it. Please save the electricity and save our environment!

On March 28, 2015, AYC Teams do the best to organize the big event at Royal University of Phnom Penh (RUPP) at 5:00PM until 8:30PM. They are very creative and initiative to make everyone enjoyable and aware of the concern on the useless electricity not in need. They put mats for all participants to sit down and enjoy the programs inside the football field. The team controls very well; they are young, but so talent in event management. For example, Mr. PHORK Visal does his best effort as AYC team member to make this movement forwards. That's the key point to be enjoyable about youth movement in Cambodia right now. We are ready! Are you ready? There are two famous singers to be there: Mr. CHHORN Sovannareach and Ms. MEAS Soksorphea giving two special songs each. Later, the special art shows about Lakhorn Sromorl and Monkey Remixed Traditional and Modern Dance who won the first rank in Hanoi Competition. Q&A Award session is so interesting to focus on the knowledge about Earth Hour and its mission. Lighting the candles in the field is the special session prepared by AYC Team; they share one candle each to all participants and give the light together to show that electric saving could be done by everyone! This is so great!

At the end of programs, the rain and wind starts up, but the event still continues till the end! This is the commitment that if we want to do it, you can do it! Do not forget to save your electricity for saving the earth!

"We are the first generation to be aware of the climate change and we are the last generation to find the solution for the climate change!", said Mr. Barack Obama, The U.S. President.

By: POK Panhavuth

Angkor City of Cambodia, The Best City in Asia and The Second Popular City in the World Record 2015

Angkor City of Siem Reap, the first rank most popular city in Asia and the seond rank most popular city of the world in 2015, is the ancient capital of Angkor Khmer Empire and the largest ancient city in the world during the flourish time of this kingdom. There used to be thousand of temples built in the city and around the areas with the modern irrigation available for residents in this city. It was estimated more than 1 millions living there in the north of Tonle Sap Lake (Great Lake in South East Asia) before the collapse in the early of 15th century. 

Golden tower was shining during the visit of Zhou DaQuan, the famous writer from ancient kingdom in China today. People living along the river showed their daily routines such as swimming, bathing, riding boat, etc. Agriculture was actively done by local residents for rice and other crops. Daily businesses of local residents showed up along with foreign trader such as Chinese and other ethnic people around the area. Women wore the special jewelry such as diamond, gold, silver, gems... Royal family went out with many people following them for protection and local residents had to show their respect when they got across. There were many doctors, royal dancers, army, sellers, buyers, farmers, fortune tellers, waiters and landlords. 

The two most famous temples today are Angkor Wat Temple and Angkor Thom Temple known as Bayon Temple. It's very long history to talk about them that alert about the two large scale urban area inside Angkor City. Angkor Wat Temple used to be the first city development of Angkor that thousands of people living next to it depends on the farming. Later, city expansion was done to the north for more protection strategy and the larger area for the agriculture and household settled. More and more people came to the city similar to current situation of Phnom Penh city getting more people from day to day. Capital residents lived comfortably and got more access to the infrastructure linking to main cities throughout the empire like Nokor Reachseyma, Sokhotey, Prey Nokor, Kanchanakborey, Lop Borey, Nokor Sreythommareach, Reach Borey, Ayuthea, Khemarath, Champasak, Sombor Preykuk, Battambang, Sorin, Kok Khan, Bachem Borey, Chan Borey, Steung Chrov, Nokor Neayok, Or keo, Vieng Chan, Luang Preahbong, Nokor Sour, Nokor Phnom, Sangkeak, etc.

Being destroyed several times until Khmer army gained power again during Long Vek era, Angkor City was renamed as Siem Reap (The loss of Siam Troop in the battle field) after victory of Khmer over the invader, Siam troops in the early of 16th century. For nearly several decades that this city flourished again with thousand of people came back for Buddhism practice in the area, especially Angkor Wat Temple. However, this city was invaded again and controlled for short period of time by Siam troops as they raid and destroyed Long Vek capital completely in the end of 16th century. Millions of Khmer people were killed and transferred to Siam gaining territory during the collapse of Angkor City and Long Vek City totally at least more than 1 millions flowing into Siam and absorbed to this new kingdom as Siam people mixed with Tai tribe and other Siam people in the area (Khmer, Mon, and other ethnic groups) given the next generation, Thai people today.

It's so happy to hear that this city gaining more popular about the ancient capital structure and temples in the world record for best destination access by tourists around the globe. Even most of the infrastructure was destroyed, the remaining building still stands for its pride of the ancient people. "What destroys you making you stronger!"

By: POK Panhavuth

Brief on "Accrued Expense" For Cambodian and Others

Accrued expenses are expenses that have been incurred, but not yet paid for. To put it another way, an accrued expense is paid after being recorded on the books. Every adjusting entry for accrued expenses debits an expense account, increasing expenses on the income statement and reducing net income, and credits a payable account, increasing liabilities on the balance sheet.

How to Record Accrued Expenses 

• Interest owed but not yet paid on borrowed funds.

Interest Expense
          Interest Payable

• Rent owed, but not yet paid.

Rent Expense
           Rent Payable

• Utility bills owed, but not yet paid:

Utilities Expense
           Utilities Payable

• Salary expense owed, but not yet paid.

Salaries Expense
            Salaries Payable

• Property and other taxes owed, but not yet paid.

Property Tax Expense Property
             Tax Payable

Practice:

Problem I. 

Make the following adjusting journal entries: Accrue interest expense of $500 Accrue WHT tax expense of $300 Accrue audit expense of $100


Solution:

Problem I.  

Interest Expense 500
            Interest Payable 500
 (To accrue interest expense)

WHT Taxes 300
            WHT Taxes Payable 300
  (To accrue WHT tax expense)

Audit Expense 100
            Audit Payable 100
  (To accrue Audit expense)

Source: http://www.aipb.org/pdf/AdjustingEntries.pdf

Loving Life in Cambodia

Living in different places will make you good at analyzing where to live for your preference! That's the case, Cambodia if comparing to other countries around the world in term of economic and general development on industrialization might not be the best to spend your life here, but in term of cultural and natural circumstances Cambodia is surely the right setting for everyone! There are several reasons why Cambodia could be the better home to everyone!

First, Cambodia is the longstanding historical empire more than 2000 years in South East Asian Region that teaches their people to be calm and polite to the new comers and foreigners. No one could find that Cambodian is the one to discriminate others, but it could be seen as the most friendly person in the region to welcome new things and opportunity to grow. Do not ever think based on the political motivation! Government is government and people is people! Politics is politics and cultures is cultures! Public is public and private is private! You may find Cambodia facing many events of the political conflicts for the late century. In fact, someone is behind it other than Cambodian herself. No leaders in Cambodia really shows their heart to do what other countries want them to, but we have to in term of the international geographical political influences. It is believed Cambodia's been being the victim of this kind of game until present. What destroys Cambodia the most is not herself, but the strongest giant political players are using Cambodia as the platform to show their strength to the region as well as the world. No matters what life in Cambodia is much better than those in some countries if just to focus on how we live our life privately. We could do whatever we want and government could not show any harms to us if we do the right things.

Second, food in Cambodia is really good and affordable for all kinds of people. Most foreigners and Cambodian residents do enjoy what they have to eat here with the different tastes. Some foreigners said Cambodia is the right place to eat being better than some countries in the region that the taste of food is not worth to eat. Foreigners could walk in the city for the most delicious food for their own preferences or taste the traditional food throughout Cambodia. Similarly, local residents is also pleased to have their local food for breakfast, lunch and dinner. Not only Cambodian meal, but also the many other various types of food is available to all nationality living in Cambodia. The most natural popular drink are coconut, passion fruit juice, Pursat orange juice, coffee, tea, wine and beer. It should be noticed that the taste of food in Cambodia is more common to all people around the world, so foreigner is pretty easy to eat the food here. Moreover, fruit of Cambodia is the best without chemical substances, except the imported fruit from some countries. The local fruit are cassava, watermelon, melon, orange, mango, mangosteen, longan, grape, rambutan, durian, etc.

Finally, there are many natural resorts created privately or publicly in Cambodia. If you want to go to the ancient city, Siem Reap is the best capital of Angkor Empire to visit with the largest temple in the country and region. There are around 1080 temples throughout Cambodia. Being the best tourism site in Cambodia, Siem Reap is more popular for living as the city expansion from year to year because of the inflow of foreigners and Cambodian to this province. Special events is celebrated every year such Water Festival, Angkor Sangkrandr (Angkor Khmer New Year), marathon....  Besides that, if you want to relax at the mountainous and forest area, please go to Rattanakiri, Mondulkiri, Koh Kong, Pursat, Preah Vihear and Oddarmeanchey. You can refresh your mind with fresh air of nature right there. In addition, the beach of Cambodia is getting awards for the best quality of tourism that people could enjoy the natural view of the sea in this country. There are four provinces along the sea included Kampot, Kep, Sihanoukville, and Koh Kong. Last but not least, the main capital and low land provinces could be the value added to the tourism in Cambodia such as Phnom Penh, Battambang, Banteay Meanchey, Pursat, Kompong Cham, Prey Veng, Kompong Thom, Tbong Khmum, Svay Rieng, Takeo, Kandal, and Kompong Chhnang. The view of rice fields could be switched to city life of tall building with modern services.

In short, Cambodia is the place to live and love with various thing you can do to enjoy your life. There are some criteria that makes this country the better place to relax and run away from your stressful life. "Love and life could be found in Cambodia!"

By: POK Panhavuth