Pinky Penguin

PINKY PENGUIN

Hallo, I’m pinky penguin. Me and family live in Antartic, a very cold region on earth. It’s winter now. I can’t wait for springtime to turn up. On winter, we’re trying to survive. Almost all Antartic surfaces are covered by ice and snow. The sun rarely shines here. The plants are hardly to grow. However, I always feel grateful. God have given me a thick skin and fur. So that I could stay warm even if the wheather is very cold. If I still get cold, I can close my body with other penguins. Wow, it’s great. I can mingle with hundreds of penguin. Hmmm my body is slowly getting warm. Sometimes, I have to encounter a pole storm. This storm is blowing so powerfull. Iiihhh it’s terrifying.

After waiting so long. The springtime is finally occurred. “ Today, me and Pongki are looking for fishes. Can we Mom? “ “ Yes you can Pinky. But you must always remember my advice, okay! “ says mom. “ Yes mom. We’re going now. “ the glaciers or ice mountains are starting to melt down. Ice surfaces are starting to make holes. I can see the ocean water from those holes.

Then, me and Pongki heading toward white desert. When we arrived, we’re hunting fishes through the ice holes. After that, me and Pongki are going to the white valley at the edge of the beach. Syiuuutt!! In here, I can slide on the ice surfaces with my stomach. Splasshh!! The me and Pongki jump-off to the sea. I swim with my thin wings. Our tail and feet are perfomed as a steer. Splash! Splash! Splash! We’re swimming cheerfully.

“ Wow, underwater’s view is so beautiful!” shouts Pongki amazed. With our big eyes, we can see the depth of the darkly water. In here, we can looking for foods too, like fishes, prawns, and squid. While we are swimming around, we see Mrs. Orca, a killer whale. She’s whimpering in pain. “ Oucchhh help mee.. my tail is stuck between reefs” we feel uneasy to see Mrs. Orca suffering like that. “One.. two.. three… lift” my command to Pongki. After the reefs are removed, Mrs. Orca can swim again. “ Hmm.. thank you little penguins” “ You’re so nice” “ If you need some help, just meet me in here, okay!” says Mrs. Orca. “ Allright, Mrs. Orca, thank you! “ answer me as we say goodbye. “ Let’s go home. We’ve been playing around long enough. I’m afraid we could confront with Grambel “ say me. Grambel is a seal who like to hunt penguins. He can catch penguin then eat them.

Then we’re swimming upward. When we reach the water’s surfaces, we see Grambel. He is sitting on the rock looking for his prey. It was as if my heart is stopped beating. “ Oh no Pongki!! Look, there’s Grambel “ I was panicked. But then, I remembered to my mom’s advice. If there’s a dranger confronting, I have to disguising my self. I make myself floating face up. My white stomatch is on upper side. While my black back is below the water’s surfaces. I try not to make any single movement. The sunlight makes the ocean’s surfaces looks white, as white as my stomatch’s color. Grembel seemingly doesn’t notice me. But, suddenly I hear his shout, “ Aha.. there’s a fat penguin there”. Oh no I forget to Pongki. He seems to be not doing disguised like I did. On the other hand, he is swimming away from Grambel. “ Hahaha! It’s pretty good for my meal today!” shouts Grambel as he chases Pongki. “ Pingki help me! I’m scared!!!” shouts Pongki terrified. Oh no, poor Pongki. I have to chase him up. Hmmm I know someone who can help us.

Immediately, I swim down to the sea and run to Mrs. Orca. “ Mrs. Orca please help me. My friend being chased by Grambel” shouts me worryingly. Mrs. Orca is swimming away at once, chasing Grambel. Once he notice Mrs. Orca come into sight, Grambel is terrified. “ Helpppp!!” shouts Grambel. Pongki is relieved. Now, Grambel is no longer chasing him. “ Thank you, Pingki. You save my life” says Pongki. Then we say our gratitude to Mrs. Orca. “ I’m sorry. I forgot to tell you about my mom’s advice”. “We have to float faced up if there’s a dranger” says me. Then we’re immediantely heading home.

What is Camouflage

What is Camouflage ?

 

            In military terms, camouflage means disguising people and object so that they blend into their surroundings and are more difficult to detect. In this, the military are merely copying nature. A zebra’s or a tiger’s stripes make it hard for other animals to see them amidst the tall grass. Frogs, lizards and snakes are marked in ways that enable them to merge into whatever background is theirs natural habitat. Some animals change their coats seasonally. Stoats are brown in summer and white to blend into the snow in winter, when they are called ermine.

The cleverest form of camouflage is the one clled mimicry, in which one animal is marked like another. The viceroy butterfly resembles the monarch butterfly because birds find the monarch repugnant and so the viceroys can fly about more safely.

What is a Kangaroo

What is a Kangaroo ?

 

A kangaroo is an animal found only in Australia, although it has a smaller relative, called a wallaby, which lives on the Australian Island of Tasmania and also in New Guinea.

Kangaroo eat grass and plants. They have short front legs, but very long, and very string back legs and a tail. These they use for sitting up on and for jumping. Kangaroos have been known to make forward jumps of over eighht metres, and a leap across fences more than three metres high. They can also run at speeds of over 45 kilometres per hour.

The largest kangaroos are the Great Grey Kangaroo and the Red Kangaroo. Adults grow to a length of 1.60 metres and weight over 90 kilos.

Kangaroos are marsupials. This means that the female kangaroo has an external pouch on the front of her body. A baby kangaroo is very tiny when it is born, and it crawls at once into this pouch where it spends its first five months of life.

 

Cara Pembuatan Tempe

Cara Pembuatan Tempe

1.    Bahan utama tempe yaitu Kacang Kedelai direbus hingga matang
2.    Setelah direbus, kacang kedelai di rendam semalaman kurang lebih 18 jam.
3.     Lalu, dicuci hingga bersih setelah itu digiling untuk menghilangkan kulit ari dari kacang kedelai tersebut.
4.    Lalu dicuci kembali hingga bersih untuk menghilangkan bekas kulit ari kacang kedelai.
5.    Setelah dicuci kembali, kedelai diberi ragi dan aduk hingga rata.
6.    Kedelai pun siap untuk dikemas dengan menggunakan plastik atau daun pisang.
7.    Kedelai yang sudah dikemas tersebut lalu didiamkan kurang lebih 24 jam untuk proses fermentasi menjadi tempe.
8.    Setelah kedelai tersebut berubah menjadi tempe,itulah proses akhir dari pembuatan tempe.

Audit manufakturing

Audit Manufakturing

A.    Pengertian Audit Manufaktur

Peranan fungsi manufakturing dalam perusahaan adalah untuk meningkatkan kegunaan dari masukan yang berupa tenaga dan keterampilan, bahan dan peralatan, dana serta informasi, menjadi barang atau jasa yang siap dipasarkan oleh perusahaan tersebut kepada konsumen atau pemakainya. Penentuan maksud dan Tujuan dilaksanakannya audit didasarkan pada pertimbangan pelaksanaan kegiatan dalam fungsi manufacturing, terutama untuk memperoleh keyakinan:

1. Ditaatinya atau tidak, ketetapan atau ketentuan dari prosedur yang telah diberlakukan dalam perusahaan untuk fungsi manufacturing
2. Dicapainya efektifitas dalam pengelolaan kegiatan fungsi manufacturing.
3. Dicapainya efisiensi dalam pengelolaan kegiatan fungsi manufacturing.
   Berdasarkan maksud – maksud dan tujuan dari pelaksanaan audit manufacturing maka kemudian ditentukan lingkup audit manajemen yang dilakukan yang dapat berupa:
   1. Audit mengenai tujuan, sasaran, strategi, dan kebijakan manufacturing perusahaan yang ditetapkan.
   2. Audit mengenai disain system manufacturing yang dijalankan, yang mencakup pemilihan lokasi, pengaturan tata letak, keadaan bangunan sarana penunjang, teknologi yang digunakan, proses manufacturing yang dijalankan, keadaan mesin dan peralatan.
   3. Audit mengenai penerapan Sistem manufacturing, yang mencakup perencanaan dan program operasi / produksi, pembelian dan pengadaan bahan , pelaksanaan manufacturing, persediaan dan pengiriman barang jadi serta pergudangannya, biaya, serta pemeliharaan peralatan.

B.     Pelaksanaan audit manufacturing

Pelaksanaan audit manufacturing mencakup seluruh lingkup fungsi manufacturing dan lingkup fungsi manajemen. Lingkup fungsi operasional dalam suatu perusahaan mencakup bidang, bagian atau fungsi yang terdapat dalam organisasi perusahaan, jadi dalam lingkup manufacturing tercakup semua kegiatan yang terkai dalam usaha untuk mentransformasikan masukan berupa tenaga dan keahlian, bahan dan peralatan, dana serta informasi, menjadi keluaran berupa barang atau jasa. Semua masukan diubah menjadi barang dan / atau jasa melalui teknologi proses, yaitu metode tertentu yang digunakan untuk melakukan transformasi tersebut. Jenis masukan yang digunakan antara satu industri dengan industri lainnya berbeda .

C.    Lingkup kegiatan audit manufacturing

Lingkup audit manufacturing mencakup 3 sisi, yang digambarkan berbentuk kubus. Seperti dapat terlihat pada Gambar dihalaman berikut. Pada sisi pertama cakupan audit manufacturing tersebut adalah system transformasi dari fungsi manufacturing, yang meliputi: masukan, proses dan keluaran. Pada siss ke dua dari cakupan audit manufacturing adalah meliputi fungsi manajemen, yaitu perencanaan, pelaksanaan dan pengendalian. Sedangkan pada sisis ke tiga atau terakhir daricakupan audit manufacturing ini adalah meliputi standar criteria yang digunakan, yaitu jumlah, mutu atau spesifikasi, waktu dan biaya serta data yang tersedia.

Cerpen Lucu

Tumini seorang wanita dewasa pegawai sebuah kantor swasta asing pagi itu mau berangkat kerja dan lagi menunggu bus kota di mulut gang rumahnya. Seperti biasa pakaian yang dikenakan cukup ketat, roknya semi-mini, sehingga bodinya yang seksi semakin kelihatan lekuk likunya.

Bus kota datang, tumini berusaha naik lewat pintu belakang, tapi kakinya kok tidak sampai di tangga bus. Menyadari keketatan roknya, tangan kiri menjulur ke belakang untuk menurunkan sedikit resleting roknya supaya agak longgar.

Tapi, ough, masih juga belum bisa naik. Ia mengulangi untuk menurunkan lagi resleting roknya. Belum bisa naik juga ke tangga bus. Untuk usaha yang ketiga kalinya, belum sampai dia menurunkan lagi resleting roknya, tiba-tiba ada tangan kuat mendorong pantatnya dari belakang sampai Marini terloncat dan masuk ke dalam bus.

Tumini melihat ke belakang ingin tahu siapa yang mendorongnya, ternyata ada pemuda gondrong yang cengar-cengir melihat Tumini.

“Hei, kurang ajar kau. Berani-beraninya nggak sopan pegang-pegang pantat orang!”

Si pemuda menjawab kalem, “Yang nggak sopan itu situ, Mbak. Masak belum kenal aja berani-beraninya nurunin resleting celana gue.”

PENGERTIAN DAN MANFAAT OLAHRAGA

OLAHRAGA

Pengertian Olahraga

Olahraga merupakan aktivitas yang sangat penting untuk mempertahankan kebugaran seseorang. Olahraga juga merupakan salah satu metode penting untuk mereduksi stress. Olahraga juga merupakan suatu perilaku aktif yang menggiatkan metabolisme dan mempengaruhi fungsi kelenjar di dalam tubuh untuk memproduksi sistem kekebalan tubuh dalam upaya mempertahankan tubuh dari gangguan penyakit serta stress. Oleh karena itu, sangat dianjurkan kepada setiap orang untuk melakukan kegiatan olahraga secara rutin dan tersetruktur dengan baik.

Lima manfaat olahraga bagi kita :

1. Memperbaiki percayaan diri

Umumnya semakin mahir seseorang dalam suatu jenis aktivitas, maka kepercayaan diri pun akan meningkat. Bahkan suatu riset membuktikan bahwa remaja yang aktif berolahraga merasa lebih percaya diri dibandingkan dengan teman-temannya yang tidak melakukan kegiatan serupa.
2. Mengurangi resiko stress

Olahraga dapat mengurangi kegelisahan. Bahkan lebih jauh lagi, bisa membantu kita  mengendalikan amarah. Latihan aerobik dapat meningkatkan kemampuan jantung dan membuat Anda lebih cepat mengatasi stres. Aktivitas seperti jalan kaki, berenang, bersepeda, dan lari merupakan cara terbaik mengurangi stres.
3. Meningkatkan kemampuan sel otak

Latihan fisik yang rutin dapat meningkatkan konsentrasi, kreativitas, dan kesehatan mental. Karena olahraga bisa meningkatkan jumlah oksigen dalam darah dan mempercepat aliran darah menuju otak. Para ahli percaya bahwa hal-hal ini dapat mendorong reaksi fisik dan mental yang lebih baik.
4. Membantu menunda proses penuaan dini

Riset membuktikan bahwa latihan sederhana seperti jalan kaki secara teratur dapat membantu mengurangi penurunan mental pada wanita di atas 65 tahun. Semakin sering dan lama mereka melakukannya makan penurunan mental kian lambat. Kabarnya, banyak orang merasakan manfaat aktivitas itu setelah sembilan minggu melakukannya secara teratur tiga kali seminggu. Latihan ini tidak harus dilakukan dalam intensitas tinggi. Cukup berupa jalan kaki di sekitar rumah.
5. Menaikkan daya tahan tubuh

Jika kita senang melakukan olahraga meski tak terlalu lama namun sering dengan santai melakukannya, maka aktivitas itu bisa meningkatkan hormon-hormon baik dalam otak seperti adrenalin, serotonin, dopamin, dan endorfin. Hormon ini berperan dalam meningkatkan daya tahan tubuh. Studi yang dilakukan di Inggris memperlihatkan bahwa 83 persen orang yang memiliki ganguan mental mengandalkan olahraga untuk meningkatkan mood dan mengurangi kegelisahan. Untuk orang yang menderita depresi ringan dan sedang, olahraga sedikitnya 16 minggu bisa menimbulkan efek yang sama dengan menelan obat antidepresi seperti Zoloft dan Prozac. Sebuah penelitian menemukan bahwa 60 persen orang depresi yang melakukan olahraga selama empat bulan dengan frekuensi tiga kali seminggu dan setiap latihan selama 30 menit bisa mengatasi gejala ini tanpa obat. Meski tergolong langkah yang mujarab namun bukan berarti pengobatan bisa langsung dihentikan, apalagi bagi yang mengalami depresi berat.

 

Tax

TAX

Tax is to impose a financial charge or other levy upon a taxpayer (an individual or legal entity) by a state or the functional equivalent of a state such that failure to pay is punishable by law. Taxes are also imposed by many administrative divisions. Taxes consist of direct tax or indirect tax, and may be paid in money or as its labour equivalent (often but not always unpaid labour).

Purposes and effects

Money provided by taxation has been used by states and their functional equivalents throughout history to carry out many functions. Some of these include expenditures on war, the enforcement of law and public order, protection of property, economic infrastructure (roads, legal tender, enforcement of contracts, etc.), public works, social engineering, and the operation of government itself. Governments also use taxes to fund welfare and public services. A portion of taxes also go to pay off the state’s debt and the interest this debt accumulates. These services can include education systems, health care systems, pensions for the elderly, unemployment benefits, and public transportation. Energy, water and waste management systems are also common public utilities. Colonial and modernizing states have also used cash taxes to draw or force reluctant subsistence producers into cash economies.

Governments use different kinds of taxes and vary the tax rates. This is done to distribute the tax burden among individuals or classes of the population involved in taxable activities, such as business, or to redistribute resources between individuals or classes in the population. Historically, the nobility were supported by taxes on the poor; modern social security systems are intended to support the poor, the disabled, or the retired by taxes on those who are still working. In addition, taxes are applied to fund foreign aid and military ventures, to influence the macroeconomic performance of the economy (the government’s strategy for doing this is called its fiscal policy; see also tax exemption), or to modify patterns of consumption or employment within an economy, by making some classes of transaction more or less attractive.

A nation’s tax system is often a reflection of its communal values or/and the values of those in power. To create a system of taxation, a nation must make choices regarding the distribution of the tax burden—who will pay taxes and how much they will pay—and how the taxes collected will be spent. In democratic nations where the public elects those in charge of establishing the tax system, these choices reflect the type of community that the public wishes to create. In countries where the public does not have a significant amount of influence over the system of taxation, that system may be more of a reflection on the values of those in power.

All large businesses incur administrative costs in the process of delivering revenue collected from customers to the suppliers of the goods or services being purchased. Taxation is no different, the resource collected from the public through taxation is always greater than the amount which can be used by the government. The difference is called compliance cost, and includes for example the labour cost and other expenses incurred in complying with tax laws and rules. The collection of a tax in order to spend it on a specified purpose, for example collecting a tax on alcohol to pay directly for alcoholism rehabilitation centres, is called hypothecation. This practice is often disliked by finance ministers, since it reduces their freedom of action. Some economic theorists consider the concept to be intellectually dishonest since, in reality, money is fungible. Furthermore, it often happens that taxes or excises initially levied to fund some specific government programs are then later diverted to the government general fund. In some cases, such taxes are collected in fundamentally inefficient ways, for example highway tolls.

Some economists, especially neo-classical economists, argue that all taxation creates market distortion and results in economic inefficiency. They have therefore sought to identify the kind of tax system that would minimize this distortion.

Since governments also resolve commercial disputes, especially in countries with common law, similar arguments are sometimes used to justify a sales tax or value added tax. Others (e.g. libertarians) argue that most or all forms of taxes are immoral due to their involuntary (and therefore eventually coercive/violent) nature. The most extreme anti-tax view is anarcho-capitalism, in which the provision of all social services should be voluntarily bought by the person(s) using them.

ACCOUNTING

ACCOUNTING

Accountancy is the process of communicating financial information about a business entity to users such as shareholders and managers. The communication is generally in the form of financial statements that show in money terms the economic resources under the control of management; the art lies in selecting the information that is relevant to the user and is reliable. The principles of accountancy are applied to business entities in three divisions of practical art, named accounting, bookkeeping, and auditing.

Theory

The basic accounting equation is assets = liabilities + equities. This is the balance sheet. The foundation for the balance sheet begins with the income statement, which is revenues – expenses = net income or net loss. This is followed by the retained earnings statement, which is beginning retained earnings + net income + additional capital(capital contribution) – dividends/drawings = ending retained earnings or beginning retained earnings + net loss + additional capital(capital contribution) – dividends/drawings = ending retained earnings. The current ratio is current assets divided by current liabilities. The debt to total assets ratio is total assets divided by total liabilities.

 

tugas b.inggris 2

Exercise A

1. In the morning after the concert was tired

The sentence it’s Wrong, because no subject.

The best answer is : in the morning after the concert she was tired

8.    Walking with the children to school

The sentence it’s Wrong, because no subject and no to be

The best answer is : she is walking with children to school

Exercise B

8.    In a moment of worry about the problem with the cash in the account.

The sentence it’s Wrong, because no subject

The best answer is : in a moment I worry abiut the problem with the cash in the   account.