Senin, 14 Oktober 2013

Translate Kode Etik Profesi Akuntan Internasional


290,138 Ancaman kepentingan pribadi dibuat ketika seorang anggota tim audit berpartisipasi dalam perikatan audit sementara mengetahui bahwa anggota tim audit akan atau mungkin bergabung dengan klien beberapa waktu di masa depan. Kebijakan dan prosedur perusahaan harus mewajibkan anggota tim audit untuk memberitahu perusahaan ketika memasuki negosiasi kerja dengan klien. Pada menerima pemberitahuan tersebut, pentingnya ancaman harus dievaluasi dan perlindungan diterapkan bila diperlukan untuk menghilangkan ancaman tersebut atau menguranginya ke tingkat yang dapat diterima.
Contoh pengamanan tersebut meliputi :
• Menghapus individu dari tim audit; atau
• Sebuah tinjauan dari setiap keputusan signifikan yang dibuat oleh individu yang sementara di tim.
Klien Audit yang Entitas Kepentingan Umum

290,139 Keakraban atau intimidasi ancaman dibuat ketika mitra utama audit bergabung dengan klien audit yang merupakan entitas kepentingan publik sebagai:
(a) direktur atau entitas, atau (b) Seorang karyawan dalam posisi untuk mengerahkan pengaruh signifikan atas penyiapan catatan akuntansi klien atau laporan keuangan yang perusahaan akan mengungkapkan pendapat.
Kemerdekaan akan dianggap dikompromikan kecuali setelah mitra berhenti menjadi mitra utama audit entitas kepentingan umum telah menerbitkan laporan keuangan diaudit untuk jangka waktu tidak kurang dari dua belas bulan dan pasangan itu bukan anggota tim audit sehubungan dengan audit laporan keuangan.

290,140 Sebuah ancaman intimidasi dibuat ketika individu yang Senior Managing Partner atau perusahaan (Chief Executive atau setara) bergabung klien audit yang merupakan entitas kepentingan publik sebagai:
(a)Seorang karyawan dalam posisi untuk mengerahkan pengaruh signifikan atas penyiapan catatan akuntansi entitas atau laporan keuangan; atau
(b)Seorang direktur atau pejabat entitas.
Kemerdekaan akan dianggap dikompromikan kecuali dua belas bulan telah berlalu sejak individu adalah Senior Managing Partner atau ( Chief Executive atau setara ) perusahaan.

290,141 Kemerdekaan dianggap tidak dikompromikan jika sebagai hasil dari kombinasi bisnis mantan partner audit kunci atau individu yang mantan Senior Partner atau Managing perusahaan berada dalam posisi seperti yang dijelaskan dalam paragraf 290,139 dan 290,140, dan:
(a)Posisi itu tidak diambil dalam kontemplasi dari kombinasi bisnis;
(b)Setiap manfaat atau pembayaran karena mantan mitra dari perusahaan telah diselesaikan secara penuh, kecuali dibuat sesuai dengan pengaturan yang telah ditentukan tetap dan jumlah yang terhutang kepada mitra tidak material terhadap perusahaan;
(c)Mantan partner tidak terus berpartisipasi atau muncul untuk berpartisipasi dalam bisnis atau profesional kegiatan perusahaan, dan
(d) Posisi dipegang oleh mantan mitra dengan klien audit dibahas dengan pihak yang bertanggung jawab atas tata kelola.

Sementara Staf Tugas

290,142 Pinjaman staf oleh perusahaan kepada klien audit dapat menciptakan ancaman diri review. Bantuan tersebut dapat diberikan, tetapi hanya untuk waktu singkat dan personil perusahaan tidak akan terlibat dalam:
(a)Menyediakan layanan non - jaminan bahwa tidak akan diizinkan di bawah bagian ini, atau
(b)asumsi tanggung jawab manajemen .
Dalam semua keadaan, klien audit bertanggung jawab mengarahkan dan mengawasi kegiatan staf dipinjamkan. Pentingnya ancaman harus dievaluasi dan perlindungan diterapkan bila diperlukan untuk menghilangkan ancaman tersebut atau menguranginya ke tingkat yang dapat diterima.
Contoh pengamanan tersebut meliputi:
• Melakukan kajian tambahan dari pekerjaan yang dilakukan oleh staf dipinjamkan;
• Tidak memberikan dipinjamkan jawab Audit staf untuk setiap fungsi atau kegiatan yang dilakukan staf selama penugasan staf sementara, atau
• Tidak termasuk staf dipinjamkan sebagai anggota tim audit .

Layanan baru-baru ini dengan Klien Audit

290,143 Self- bunga, self -review atau keakraban ancaman dapat dibuat jika anggota tim audit baru-baru ini menjabat sebagai direktur, pejabat, atau karyawan dari klien audit. Ini akan terjadi ketika misalnya seorang anggota tim audit harus mengevaluasi elemen-elemen laporan keuangan yang merupakan anggota tim audit telah menyiapkan catatan akuntansi sedangkan dengan klien.

290,144 Jika selama periode yang dicakup oleh laporan audit, anggota tim audit telah menjabat sebagai direktur atau pejabat klien audit atau seorang karyawan dalam posisi untuk mengerahkan pengaruh signifikan atas penyiapan catatan akuntansi klien atau laporan keuangan yang perusahaan akan mengungkapkan pendapat, ancaman yang diciptakan akan begitu signifikan bahwa tidak ada perlindungan dapat mengurangi ancaman ke tingkat yang dapat diterima. Akibatnya orang tersebut tidak akan diberikan kepada tim audit .

290,145 Self- bunga, self -review atau keakraban ancaman dapat dibuat jika sebelum periode yang dicakup oleh laporan audit , anggota tim audit telah menjabat sebagai direktur atau pejabat klien audit , atau seorang karyawan dalam posisi memiliki pengaruh signifikan atas penyiapan catatan akuntansi klien atau laporan keuangan yang perusahaan akan mengungkapkan pendapat . Misalnya, ancaman tersebut akan dibuat jika keputusan yang dibuat atau pekerjaan yang dilakukan oleh individu dalam periode sebelumnya, sementara dipekerjakan oleh klien yang akan dievaluasi pada periode berjalan sebagai bagian dari penugasan audit saat ini. Keberadaan dan pentingnya setiap ancaman akan tergantung pada faktor-faktor seperti:
• Posisi individu diselenggarakan dengan klien;
• Lamanya waktu sejak individu meninggalkan klien, dan
• Peran profesional pada tim audit .
Pentingnya ancaman harus dievaluasi dan perlindungan diterapkan bila diperlukan untuk mengurangi ancaman ke tingkat yang dapat diterima. Sebuah contoh dari upaya perlindungan seperti sedang melakukan penelaahan terhadap pekerjaan yang dilakukan oleh individu sebagai anggota tim audit.

Menjabat sebagai Direktur atau Pejabat dari Klien Audit

290,146 Jika mitra atau karyawan perusahaan menjabat sebagai direktur atau pejabat klien audit, ancaman diri review dan kepentingan dibuat akan begitu signifikan bahwa tidak ada perlindungan dapat mengurangi ancaman ke tingkat yang dapat diterima. Dengan demikian, tidak ada mitra atau karyawan harus bekerja sebagai direktur atau pejabat klien audit.

290,147 Posisi Sekretaris Perusahaan memiliki implikasi yang berbeda dalam yurisdiksi yang berbeda. Tugas dapat berkisar dari tugas-tugas administratif, seperti manajemen personalia dan pemeliharaan catatan perusahaan dan register, dengan tugas yang beragam seperti memastikan bahwa perusahaan mematuhi peraturan atau memberikan saran mengenai hal-hal tata kelola perusahaan. Umumnya, posisi ini dipandang menyiratkan hubungan erat dengan entitas.

290,148 Jika mitra atau karyawan perusahaan menjabat sebagai Sekretaris Perusahaan untuk klien audit, self - review dan advokasi ancaman diciptakan yang umumnya akan begitu signifikan bahwa tidak ada perlindungan dapat mengurangi ancaman ke tingkat yang dapat diterima. Meskipun ayat 290,146, ketika praktik ini secara khusus diizinkan menurut hukum setempat, aturan profesional atau praktek, dan memberikan manajemen membuat semua keputusan yang relevan, tugas dan kegiatan harus terbatas pada mereka yang bersifat rutin dan administrasi, seperti menyiapkan menit dan mempertahankan kembali hukum. Dalam keadaan itu, signifikansi setiap ancaman harus dievaluasi dan perlindungan diterapkan bila diperlukan untuk menghilangkan ancaman atau menguranginya ke tingkat yang dapat diterima.Top of Form

Senin, 03 Juni 2013

BASIL


Basil, or Sweet Basil, is a common name for the culinary herb Ocimum basilicum (pronounced /ˈbæzɪl/ or, in the US, /ˈbeːzɪl/), of the family Lamiaceae (mints), sometimes known as Saint Joseph's Wort in some English-speaking countries.

Basil, originally from India, but thoroughly familiar to Theophrastus and Dioscurides, is a half-hardy annual plant, best known as a culinary herb prominently featured in Italian cuisine, and also plays a major role in Southeast Asian cuisines of Indonesia, Thailand, Vietnam, Cambodia, Laos, and the cuisine of Taiwan. Depending on the species and cultivar, the leaves may taste somewhat like anise, with a strong, pungent, often sweet smell.

There are many varieties of Ocimum basilicum, as well as several related species or species hybrids also called basil. The type used in Italian food is typically called sweet basil, as opposed to Thai basil (O. basilicum var. thyrsiflora), lemon basil (O. X citriodorum) and holy basil (Ocimum tenuiflorum), which are used in Asia. While most common varieties of basil are treated as annuals, some are perennial in warm, tropical climates, including holy basil and a cultivar known as 'African Blue'.

Basil is originally native to India and other tropical regions of Asia, having been cultivated there for more than 5,000 years.

The word basil comes from the Greek βασιλεύς (basileus), meaning "king", as it has come to be associated with the Feast of the Cross commemorating the finding of the True Cross by St Helena mother of the emperor St. Constantine. Alternatively the herbalist John Gerard noted of basil that those stung by scorpions would feel no pain if they ate of basil. and Nicholas Culpeper notes of basil that it is "an herb of Mars and under the Scorpion, and therefore called Basilicon", relating it to basilisk. The Oxford English Dictionary quotes speculations that basil may have been used in "some royal unguent, bath, or medicine". Basil is still considered the "king of herbs" by many cookery authors.


SOURCE : http://en.wikipedia.org/wiki/Basil

JACKIE CHAN


Chan was born on 7 April 1954, in British Hong Kong, as Chan Kong-sang, to Charles and Lee-Lee Chan, refugees from the Chinese Civil War. He was nicknamed Pao-pao Chinese: 炮炮 (literally meaning "Cannonball") because the high-energy child was always rolling around. Since his parents worked for the French ambassador in Hong Kong, Chan spent his formative years within the grounds of the consul's residence in the Victoria Peak district.

Chan attended the Nah-Hwa Primary School on Hong Kong Island, where he failed his first year, after which his parents withdrew him from the school. In 1960, his father immigrated to Canberra, Australia, to work as the head cook for the American embassy, and Chan was sent to the China Drama Academy, a Peking Opera School run by Master Yu Jim-yuen. Chan trained rigorously for the next decade, excelling in martial arts and acrobatics. He eventually became part of the Seven Little Fortunes, a performance group made up of the school's best students, gaining the stage name Yuen Lo in homage to his master. Chan became close friends with fellow group members Sammo Hung and Yuen Biao, the three of them later to be known as the Three Brothers or Three Dragons. After entering the film industry, Chan along with Sammo Hung got the opportunity to train in Hapkido under the grand master Jim Pal Kim, and Chan eventually attained a black belt.

He began his career by appearing in small roles at the age of five. At the age of eight, he appeared with some of his fellow "Little Fortunes", in the film Big and Little Wong Tin Bar (1962), with Li Li Hua playing his mother. Chan appeared with Li again the following year, in The Love Eterne (1963) and had a small role in King Hu's 1966 film, Come Drink with Me. In 1971, after an appearance as an extra in another Kung Fu film, A Touch of Zen, Chan began his adult career in the film industry, initially signing to Chu Mu's Great Earth Film Company. At the age of seventeen, he worked as a stuntman in the Bruce Lee films Fist of Fury and Enter the Dragon under the stage name Chan Yuen Lung (Chinese: 陳元龍). He received his first starring role later that year, in Little Tiger of Canton, which had a limited release in Hong Kong in 1973. Due to the commercial failures of his early ventures into films and trouble finding stunt work, in 1975 Chan starred in a comedic adult film, All in the Family, which features Jackie Chan's first nude sex scene filmed. It is also the only film he has made to date that did not feature a single fight scene or stunt sequence. Jackie Chan also appeared in a sex scene in the film The Shinjuku Incident, which was the only other nude scene that he ever filmed.

Chan joined his parents in Canberra in 1976, where he briefly attended Dickson College and worked as a construction worker. A fellow builder named Jack took Chan under his wing, earning Chan the nickname of "Little Jack" which was later shortened to "Jackie" and the name Jackie Chan has stuck with him ever since.[15] In addition, in the late 90s, Chan changed his Chinese name to Fong Si-lung (Chinese: 房仕龍), since his father's original surname was Fong.

SOURCE : http://en.wikipedia.org/wiki/Jackie_Chan

APPLE


The apple is the pomaceous fruit of the apple tree, species Malus domestica in the rose family (Rosaceae). It is one of the most widely cultivated tree fruits, and the most widely known of the many members of genus Malus that are used by humans. Apples grow on small, deciduous trees. The tree originated in Central Asia, where its wild ancestor, Malus sieversii, is still found today. Apples have been grown for thousands of years in Asia and Europe, and were brought to North America by European colonists. Apples have been present in the mythology and religions of many cultures, including Norse, Greek and Christian traditions. In 2010, the fruit's genome was decoded, leading to new understandings of disease control and selective breeding in apple production.

There are more than 7,500 known cultivars of apples, resulting in a range of desired characteristics. Different cultivars are bred for various tastes and uses, including cooking, fresh eating and cider production. Domestic apples are generally propagated by grafting, although wild apples grow readily from seed. Trees are prone to a number of fungal, bacterial and pest problems, which can be controlled by a number of organic and non-organic means.

About 69 million tonnes of apples were grown worldwide in 2010, and China produced almost half of this total. The United States is the second-leading producer, with more than 6% of world production. Turkey is third, followed by Italy, India and Poland. Apples are often eaten raw, but can also be found in many prepared foods (especially desserts) and drinks. Many beneficial health effects have been found from eating apples; however, two forms of allergies are seen to various proteins found in the fruit.


SOURCE : http://en.wikipedia.org/wiki/Apple

HOW TO MAKE KUE SERABI




Kue Serabi Bandung or Bandung Serabi Cake has made by some ingredients that you can get on the market. This Kue Serabi Bandung is typically the most popular kinds of serabi cakes throughout Indonesia, they has sticky preference, more better if you serve making use of their sauce called by kuah kinca. At this point, Indonesian Foods Corner will offer you Kue Serabi Bandung Recipes original through the master of serabi cake.

Substances for Kue Serabi Bandung:

- 250 grams of wheat flour
- 2 eggs
- 550 ml involving coconut milk
- 1/2 teaspoon involving salt
- 2 pandan results in for coloring serabi (additional)

Substances for sauce (kuah kinca):

- 600 ml of coconut whole milk
- 75 grams of dark brown sugar
- 75 grams involving white sugar
- 2 pandan results in
- 1/2 teaspoon of salt

If all of these ingredients are able, follow this step by step how to make simple Kue Serabi Bandung:

1. Put each one of wheat powder, eggs, and salt in a bowl, mix it and put the coconut milk slowly until all of them (dough) be smoothy and prevalent. And then allow it to go until 15 minutes.

2. Heat the mold of serabi up with low a higher level fire until 2 minutes or less(you incorporate the use of small frying pan which has been oiled by averaged with cooking oil).

3. Put the dough to the mold of serabi, let it until issued small holes, then closed it with the sport bike helmet. Let it frying it self until 10 minutes, and then go up, and put in the particular plate.

4. After that, now you should make the sauce of kue serabi Bandung, referred to as by kuah kinca, cook each one of ingredients for sauce (kuah kinca) inside a bowl, you must always mix it manually until each one of fused, after it let it boiling it self, and then go up.

5. Serve Kue Serabi Bandung (Bandung Serabi Cake) making use of their sauce (Kuah Kinca).


At the end we could add any topping we want just like banana, jackfruit, cheese or even meat or beef.


SOURCE : http://www.bubblews.com/news/500705-how-to-make-kue-serabi-indonesian-traditional-food-from-bandung-west-java

MOCHI

Mochi (餅?) is Japanese rice cake made of mochigome, a short-grain japonica glutinous rice. The rice is pounded into paste and molded into the desired shape. In Japan it is traditionally made in a ceremony called mochitsuki. While also eaten year-round, mochi is a traditional food for the Japanese New Year and is commonly sold and eaten during that time. Similar snacks are prominent in Hawaii, South Korea, Taiwan, China (where it is called 麻糬, Hokkien môa-chî or Mandarin máshu, tang yuan), Cambodia, Vietnam and the Philippines (where it is called maha), Thailand, and Indonesia (where it is called kue moci and has become specialty of Sukabumi town).

Mochi is a multicomponent food consisting of polysaccharides, lipids, protein and water. Mochi has a heterogeneous structure of amylopectin gel, starch grains and air bubbles. This rice is characterized by its lack of amylose in starch and is derived from short or medium japonica rices. The protein concentration of the rice is a bit higher than normal short-grain rice and the two also differ in amylose content. In mochi rice, the amylose content is negligible which results in the soft gel consistency of mochi.

Mochi's characteristic chewiness is due to the polysaccharides in it. The viscosity and elasticity that account for this chewiness are affected by many factors such as the starch concentration, configuration of the swollen starch granules, the conditions of heating (temperature, heating period and rate of heating) as well as the junction zones that interconnect each polymer chain. The more junction zones the substance has, the stronger the cohesiveness of the gel, thereby forming a more solid like material. The perfect mochi will have the perfect balance between viscosity and elasticity so that it is not inextensible and fragile but rather extensible yet firm.

Many tests have been conducted on the factors that affect the viscoelastic properties of mochi. As puncture tests show, samples with a higher solid (polysaccharide) content show an increased resistance and thereby a stronger and tougher gel. This increased resistance to the puncture test indicate that an increase in solute concentration leads to a more rigid and harder gel with an increased cohesiveness, internal binding, elasticity and springiness which means a decrease in material flow or an increase in viscosity. These results can also be brought about by an increase in heating time. Sensory assessments of the hardness, stickiness and elasticity of mochi and their relationship with solute concentration and heating time were also performed. Similar to the puncture test results, sensory tests also determine that hardness and elasticity increase with increasing time of heating and solid concentration. However, stickiness of the samples increase with increasing time of heating and solid concentration until a certain level, above which the reverse trend is observed. It is important to understand these relationships because too hard or elastic of a mochi is undesirable, as is one that is too sticky and will stick to walls of the container.


SOURCE : http://en.wikipedia.org/wiki/Mochi

HEALTHY FAST FOOD MEAL

Healthy Fast Food Meal No. 1. Grilled Chicken Sandwich and Fruit Cup (Chick-fil-A)

Several fast food chains offer a grilled chicken sandwich. The trick is ordering it without mayo or creamy sauce, and making sure it’s served with a whole grain bun.

One of the healthier grilled chicken sandwiches out there is made by Chick-fil-A. Grilled chicken sandwiches at Carl’s Jr., Wendy’s, and McDonald’s are close seconds. The Carl’s Jr. sandwich comes with BBQ sauce, while the Wendy’s sandwich includes a calorie-friendly honey mustard sauce. Make sure you order the McDonald’s sandwich without mayonnaise.

Nutritional breakdown: A Chick-fil-A Chargrilled Chicken Sandwich (without the honey-roasted BBQ sauce), along with a large fruit cup, has 400 calories, 3.5 grams fat (8% calories from fat), 1 g saturated fat, 0 g trans fat, 55 mg cholesterol, 1120 mg sodium, 65 g carbohydrate, 6 g fiber, and 30 g protein.
Healthy Fast Food Meal No. 2. Chili-Topped Potato (Wendy's)

You won’t find a "chili topped potato" on the Wendy’s menu. But you can make this savory and satisfying meal happen by buying the plain baked potato and a small chili. Together, they make a balanced meal with ample protein, carbs, and fat, and half a day’s worth of fiber (12 grams).

A plain baked potato and small chili from Wendy’s has 460 calories, 6 g fat (12% calories from fat), 2.5 g saturated fat, 0 g trans fat, 40 mg cholesterol, 855 mg sodium, 80 g carbohydrate, 12 g fiber, and 21 g protein.
Healthy Fast Food Meal No. 3: Grilled Chicken Breast with Mashed Potatoes, Corn on the Cob (KFC)

When you want something far from standard fast food fare, KFC’s meal deal can be a healthful solution. Choose their tasty grilled chicken breast as your entree, and mashed potatoes and corn as your two sides. This combination offers plenty of protein (41 grams) with a moderate amount of carbohydrate (49 grams) and fat (10 grams).

A meal of grilled chicken, mashed potatoes, and 5.5-inch corncob from (KFC) contains 430 calories, 10 g fat (21% calories from fat), 2 g saturated fat, 0 g trans fat, 90 mg cholesterol, 905 mg sodium, 49 g carbohydrate, 5 g fiber, and 41 g protein.


SOURCE : http://www.webmd.com/food-recipes/features/10-best-fast-food-meals

NONI JUICE FACTS and BENEFITS

Noni juice facts and benefits are always a hot topic. While there has been a lot of discussion about the truth concerning Noni, a lot of Noni’s potential still remains a secret.

Over time, many people have speculated about Noni juice facts and benefits. However, Healing Noni believes that the proof of the power of Noni juice lies in the effects that our customers experience first hand.

Traditional Polynesian medicine uses various parts of the Noni plant and to this day Noni juice is used as a homemade remedy. It is seen as a tonic with many different uses and is still an intricate part of the Hawaiian culture.

We will describe here the truth about Noni juice:

    * What is Noni?
    * Noni juice ingredients
    * Noni juice dosage
    * Noni juice side effects

Innumerable people across the world, including health professionals, have reported astonishing and life-changing health improvements as a result of using Noni. Neal Solomon, M.D., Ph.D., Maryland's first Secretary of Health and Mental Hygiene, (who is also a New York Times best selling author), has compiled studies that indicate significant health improvements as a result of using Noni.

Some proponents of Noni, (sometimes just sales people with an aggressive sales pitch), swear that Noni is not only a healthy drink that can supplement your diet, but that Noni cures every disease under the sun. Please be wary of such statements. As confident as we are about the benefits of Noni, such blanket statements cannot be considered reliable.

Over the years, we have seen with our own eyes that many of the Noni juice facts and benefits are true and we invite everyone to give Healing Noni juice a try. Most of our customers come back time and again - and all of these people can’t be wrong.


SOURCE : http://www.healingnoni.com/noni-juice-facts-and-benefits.html

HAZELNUT OIL BENEFITS

Hazelnut Oil Benefits, Uses And Properties

    * Hazelnut oil acts as an excellent emollient and moisturizer because it has a number of essential fatty acids such as linoleic acid, which can rehydrate the skin. So, this oil is extensively used in treating dry skin. Moreover, this oil is very light and easily gets absorbed into the skin. It also doesn't have any side effects and so it is used in many skin care products. Apart from this, the antibacterial and astringent properties prevent the excessive secretion of skin oil that results in acne, thus maintaining soft skin.

    * The healthy and rejuvenating properties of hazelnut oil make it perfect for body massage. Used as carrier oil in aromatherapy, a hazelnut oil massage can be a soothing experience, relieving one of the physical and mental stresses of daily life. Apart from loosening the tired nerves, a regular massage with this oil helps in cell regeneration and even strengthens the capillaries. So, if you are looking to pamper yourself then a session of aromatherapy with hazelnut oil would be a good option. Many love to use this oil in their skin care treatments as it gets easily absorbed by the skin and doesn't leave behind any greasiness. As a result, this oil is used in many skincare products such as creams, lotions and soaps.  Hazelnut oil can also be separately mixed with creams and lotions and applied to the body.

    * This oil is suitable for all and nourishes all types of skin. It is particularly good for sensitive skin. This oil is best suited for those with oily skin as the moisturizing property of hazelnut keeps the skin free from excessive secretions.  Also, the astringent properties in the oil tightens the pores and so limits the oil secretions, thus helping to maintain clean and clear skin. Just a drop or two of hazelnut oil is enough to take care of your skin.

    * Hazelnut oil can be used as sunscreen as it is able to filter all the harmful rays of the sun. Because of this most sunscreens contain hazelnut oil. For stronger effect you can mix this oil with sesame oil, avocado oil, and walnut oil.  Another way to utilize the benefits of hazelnut oil is to mix a drop of this oil in any of your daily cream and lotion, which can then act as the best sun guard.

    * Like most of other carrier oils, hazelnut oil is also a rich source of vitamin E. The anti-oxidant properties of this vitamin helps in solving many of the problems associated with ageing. Free radicals cause the maximum amount of damage like the destruction of cells and chapped skin. Regular application of hazelnut oil is able to reverse this process by eliminating the free radicals.

    * Coloring the hair is trendy and nowadays more and more people are going for this. But one drawback is that on regular washing the color tends to fade quicker while making the hair dull and rough. To retain your hair color for longer duration, apply hazelnut oil to your hair before shampooing. This is also a good way to strengthen the hair as the oil contains good amounts of vitamin E.



SOURCE : http://beauty.indobase.com/carrier-oils/hazelnut-oil.html

PELABUHAN RATU

Pelabuhan Ratu or Palabuhan Ratu (Sundanese for: "Queen's harbour") is an isolated fishing village at the south coast of West Java facing Indian Ocean, and is a district within Sukabumi Regency. It is four hours drive from Bandung and up to 12 hours drive from Indonesia's capital Jakarta due to traffic jam in Ciawi, Cicurug, Cibadak and Pelabuhan Ratu gate, whose residents love to visit Teluk Palabuhanratu Bay, once named "Wijnkoopsbaai" by the Dutch. The bay is shaped like a large horseshoe and has enormous waves that can be very treacherous. The Sundanese locals tell that the Indian Ocean is the home of Nyai Loro Kidul who reigns along the south-coast of all Java.

The Pelabuhan Ratu white sands beach is also a popular vacation destination for local visitors from Sukabumi, Bogor, Bandung and Jakarta. However because of high rolling waves, some spots on the beach are considered too dangerous for swimming. Together with Pangandaran, the beach are the popular beach in West Java both facing south towards Indian Ocean. Several hotels, restaurants, resorts, and tourism facilities were built in the vicinity. Among the oldest is The Samudra Beach Hotel, established in 1966 commissioned by then Indonesian president Sukarno. The hotel keeps room 308 furnished with green colours & reserved for Nyai Loro Kidul. Sukarno was involved with the exact location and the idea for the Samudra Beach Hotel. The painting of Nyai Rara Kidul by Basuki Abdullah, a famous Indonesian painter, is displayed in this room.

Palabuhanratu has become a popular location for surfers in recent years, with its Indian Ocean location providing good waves for surfing. Several spots that are popular with for surfers are Cimaja Beach, Sunset Beach, Karang Sari Beach and Karang Aji Beach.

From June 12 to 18, 2011 the second event of West Java Surfing Championship has been initialized at Cimaja Beach which has 750 meter beach and wave about 1 to 2 meters height. The competition got 6 stars surfing premium (the highest rank) as a part of Indonesian Surfing Championship and also Asian Surfing Championship Tours. Cimaja Beach has many rocks, so sometimes it is called as Beach Without Sand.

SOURCE : http://en.wikipedia.org/wiki/Pelabuhan_Ratu

TOEFL (IBT, PBT, CBT)

The Test of English as a Foreign Language (TOEFL) is created and scored by Educational Testing Service (ETS). Since 1964, ETS has designed three versions of the TOEFL:

1964: The Paper-Based Test (PBT)
1998: The Computer-Based Test (CBT)
2004: The Internet-Based Test (iBT).

Although you take the iBT on a computer, it is not the CBT, which is no longer offered anywhere in the world. The PBT is offered in countries that do not offer the iBT, and it is also offered two or three times a year in countries that also offer the iBT. In contrast, there are about 40 test dates per year for the iBT, which occur one time per weekend, usually on Friday or Saturday, but sometimes on Sunday.

PLEASE NOTE: because the CBT has been discontinued, it is very important that you not read websites or buy books that talk about the "CBT". These sources have outdated information that is now irrelevant to TOEFL study.

Each version of the test has its own scoring scale.

PBT: 310-677
CBT: 0-300
iBT: 0-120

Because the PBT was the only TOEFL from 1964 to 1998, many institutions still speak only in terms of the PBT scoring system. And a significant number of institutions that did update their information when the CBT came out failed to update it again when the iBT was released. This means that you may still find institutions stating that they need a score of "550" (PBT) or "213" (CBT). These scores are equivalent to the iBT score of 79/80 which tends to be the minimum score for most four year colleges and graduate programs. Since you will most likely be taking an iBT, it is important for you to know the iBT score you're trying to achieve. Here is a link to a conversion table that will help you determine the iBT equivalent when an institution only provides PBT or CBT requirements.

Third-party companies administer the test, which means that if you have a problem with the test, you will have to determine if you need to contact ETS or if you have to contact the company that owns the testing center. It is usually best to begin with ETS and they will direct you, if necessary, to the testing center. It is just good to remember, though, that you might be dealing with two different companies for this one test, and if that distinction is not clear, you may be confused about who you are talking to and why. 

Many students think that the PBT is an easier test than the iBT for a few reasons:

1. It has a grammar section, and some people think that grammar rules are easier to learn.
2. It does not have a Speaking section.
3. You can see the Listening questions while you are listening to the Lecture
4. There is only one essay to write instead of two.

Strictly English cannot stress enough that favoring the PBT over the iBT is a very bad way to begin your preparation for studying in an English-speaking institution. The demands of a university education will be far harder than even the iBT, so if you're trying to run from taking the iBT because it is too difficult, then you will most likely find your university courses impossible. In addition, at the center of university education—especially in MBA programs—is a strong focus on classroom discussion and group classes that require a lot of talking. If you're trying to avoid the iBT because you cannot speak clearly, then this is a big indication that you are not ready for graduate school. So instead of lowering your expectations, raise them!




Sumber : http://www.f1gmat.com/toefl/three-version-PBT-CBT-iBT

Kamis, 16 Mei 2013

Tugas Softskill 3 Bahasa Inggris Bisnis


Nama : Elieta Liestiani Suganda
NPM   : 29210255
Kelas : 3EB15

1.    The defendant refused to answer the presecutor’s questions ______

a.    Because he was afraid it would incriminate him.

b.    For fear that they will incriminate him
                 
c.    Because he was afraid that his answer would incriminate him
The sentence is the answer, because the sentence is same, past tense sentences.
d.    Fearing that he will be incriminated by it

2.    Mrs. Walker has returned _______

a.   A wallet back to its original owner

b.   To its original owner the wallet
     
c.   The wallet to its originally owner
   
d.  The wallet to its original owner
    That sentence is correct

3.    The hospital owes _____ for the contruction of the new wing.

a.   The government twenty million dollars 
b.   For the government twenty million dollars 
c.   To the government twenty million dollars
      That sentence is correct
d.  Twenty million of dollars to the government
 
4.  Sarah _____ that she could not attend classes next week.
a.  Told to her professors
b.  Said her professors
c. Told her professors
    That sentence is correct
d.  Is telling her professors
   
5.  The artist was asked to show some paintings at the contest because ______
a. He painted very good
b.    They belived he painted well
c.    Of their belief that he was an good artist
d.    The judges had been told of his talent
That sentence is correct

6.   If motorist do not observe (A)  the (B) traffic regulations,they (C) will be stopped, ticketed, and have to pay a fine (D)
D is incorrect, because the right word is not have to pay fine, but fined.
so the sentence should be “If motorists do not observe the traffic regulations, they will be stopped, ticketed, and fined”.

7.   Fred, who usually conducts the choir rehearsals(A), did not show up(B) last night because he had(C) an accident on his way to the practice(D).
    C is incorrect, because the sentence should used the past perfect.  So the correct sentence is “Fred, who usually conducts the choir rehearsals did not show up last night because he had had an accident on his way to the practice”.

8 . A short  time (A) before her operation last(B)  month, Mrs. Carlyle dreams(C)  of her daughter who lives overseas(D)
     C is incorrect , because the sentence is past tense, so we must be past tense too, dreamt.
So the correct sentence is “A short time before her operation last month, Mrs. Carlyle dreamt of her daughter who lives overseas”.

9.  The atmosphere in Andalucia(A)  is open, warm, and gives a welcome feeling(B)  to all who(C) have the good(D)  fortune to visit there.

B is incorrect , because the sentence is not parallel structure. so must to change so that will be formed good parallel. "welcome'' should be " welcoming''


10.  Some of the (A) people were standing (B) in the street watched (C) the parade,   while others (D) were singing songs.

C is incorrect, because the sentence is parallel structure. So “ watched’’ should be “watching’’ 
So the correct sentence is “Some of the people were standing in the street watching the parade, while other were singing songs”.