My 2c is TS is not interested in both job. he just choose 1 since he only has the 2 offers, but the pay is quite low for a NUS business grad (NUS biz said their average was ~3.4k+ in 2011) esp when both offers are big MNC.

Another thing surprising is NUS biz grads start looking in May & most will be employed by late aug or early sep, so quite surprising that now in Nov after 6 months he has only 2 low ball offers. I don't know is because his interview was not good or he apply for the wrong jobs.