Virus to blame for rise in throat cancer: study

(Reuters) - Cancer of the back of the mouth and throat is on the rise, primarily because of more cases stemming from a viral infection called human papillomavirus (HPV), according to a U.S. study.The number of people who were diagnosed with HPV-related oral cancer in 2004 was triple the number diagnosed in 1988 -- due largely, researchers suspect, to changes in sexual behavior that have helped spread the virus.HPV is a very common sexually transmitted infection that can cause genital warts and certain cancers, including of the cervix, anus and penis."The whole relationship between HPV-related head and neck cancer completely changes our ideas of who is at risk, how to treat the cancer, the prognostics of the cancer, and prevention," said Maura Gillison, at the Ohio State University, who led the study, published in the Journal of Clinical Oncology.Gillison and her colleagues examined oral cancer tissue collected from 271 patients over a 20-year period.

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Posted in: kesehatan

Journey of Life Steve Jobs

The gadget maestro Steve Jobs last breath Wednesday night local time. Many are inherited by this man in a rearing Apple. He will be remembered as the father of revolutionary iPhone that is able to break the market. Following Steve Jobs's life journey to the end,
February 1955 - Born in San Francisco, California. Adopted by Paul and Clara Jobs, and has a sister named Patty. Jobs grew up in Northern California and from a small interested in electronics and gadgets, visible when spending time in the garage of his neighbor who worked at Hewlett-Packard, the electronics manufacturing company.
1972 - Graduated from High School (SMA). Then continued his studies at Reed College, Portland, Oregon. But two years later issued.

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Posted in: politic

Three eggs a week Trigger Point Prostate Cancer?

This is just horrible and needs to be aware that  Consuming three eggs a week can increase the chances of men dying from prostate cancer. In addition, men who ate eggs in greater amounts are also generally not dieting, overweight, smoking, and rarely exercise.Experts in the United States revealed that men who ate eggs more than two and a half grains a week had a 81 percent higher chance of dying from prostate cancer.Disclosed that the possibility of damage to the body occurs due to the large amount of cholesterol or choline-nutrients that help the cells to function well-contained within the egg.According to the data, the average British man consumes 182 eggs per year or equal to 3.5 eggs per week.Until some time ago, the British Heart Foundation recommends eating no more than three eggs a week. This is because of fears of increased risk of heart attack and stroke.However, recommend it revoked in 2007 after new evidence that shows that very little cholesterol in eggs that enter the body's blood flow system.

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Posted in: kesehatan

Benefits of Soursop Fruit

Benefits of Soursop Fruit, whether it is fruit that is often underestimated health giving properties has not? In terms of taste, there is indeed no one denies that the very delicious and fresh made juice. Sour-sour sweet and fresh aroma.Maybe you think, this fruit is native Indonesia. But actually this useful plant originating from the Caribbean, Central America and South America. Imported by the Dutch East Indies colonial government to the archipelago, namely in the 19th century. Now, let's go back to the main topic, namely the Soursop fruit for health benefits. By taking we will have the benefit or efficacy as follows:

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Posted in: kesehatan

Austin Police Department has issued their list of the most frequented bars for suspected DWI drivers

The Austin Police Department has released its annual compilation of  bars, clubs and restaurants that are most frequently named by motorists who are arrested for DWI.  Police use the information when deciding what areas of Austin to target their enforcement.
Here’s the bar name, the address and the number of motorists who reported having their last drink at the locations for 2009:

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Posted in: AUSTIN DWI

DWI Probation Program

San Antonio Express News ran a report last week of a Tarrant County DWI probation program called Felony Alcohol Intervention Project. It is designed for offenders with three or more DWIs.  This program these repeat offenders to accept a “plea bargain for a seven-year prison sentence that is probated to four years.  The goal of the program is to reduce the number of injuries and deaths from alcohol related accidents. Currently, there are 175 probationers with 10 graduates.

 FAIP include the following requirements:

-        10 days jail

-        work 40 hours a week

-        Driver’s license suspense for 6 months to a year

-        random urinalysis

-        counseling and alcohol treatment; including daily meeting for the first 90 days

-        ankle monitor that detects alcohol for the first 90 days

-        attend court weekly for judicial review

-        meet with their probation officer once a week

-        community service at homeless shelters

While this may be good resolution for some folks, it is clearly not a one size fits all solution.  Some case just need fighting, and not just a quick probation outcome.  If this type of programs comes to Austin, we will sure look at on a client by client bases.  Pleading guilty to a felony DWI is always an avenue of last resort.  

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Posted in: AUSTIN DWI

Changes in DWI Law in Texas

As of today, September 1, two new laws go into force that deal with DWIs in Texas.  Section 724.017 of the Transportation Code is now expended to allow more situations where police can do a forced blood draw without a warrant.  Mandatory warrantless blood draws are now allowed if a person is arrested for DWI, or BWI, the person refuses to submit to the taking of a specimen volutarily, and: 1) an individual other than the person arrested has suffered bodily injury and was transported to a hospital or other medical facility for medical treatment; 2) the person is arrested for DWI with a child passenger under 15; 3) the officer has reliable information that the person has been previously convicted of DWI two or more times; or 4) the officer has reliable information that the person has been previously convicted of DWI with a child passenger under 15, intoxication assault, or intoxication manslaughter.
The Legislature also tried to give some assurance to the health care providers that actually draw the blood persuant to a blood warrant, or mandatory blood draw.  Section 724.017 of the Transportation code was amended to provide protection to those who take blood specimens according to "recognized medical procedures."  However, this change in the law DOES NOT relieve a person from lability for negligence in the taking of a blood specimen.  And there lies the danger to anyone that takes blood under these intrusive warrant/warrantless blood draws.

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Posted in: AUSTIN DWI

DWI bills in the 82nd Legislature

In this session, like in previous one, some state legislators targeted drunk drivers but most of those proposals, seem to be going nowhere. Here are some of the bills and their status three weeks before the Legislature adjourns. .
Bill Goal Status
• SB 231 To revoke driving privileges of anyone with two convictions. In committee
• HB 99 Third-degree felony for anyone with a previous conviction. House calendar
• HB 101 A hotline to report suspected cases of impaired driving. In committee
• HB 189 Mandating ignition interlock for any DWI conviction. Attached to other bill
• HB 237 To mark driver’s license of anyone with a prior conviction. In committee
• HB 3477 Ten-year driver’s license suspension after five convictions. To full House
Fortunately, the Legislature seems distracted with cutting education funding, cutting back who can vote, and making sure the police don't give immigrants any protection from deportation even when they are witnesses to a crime, to care much about DWIs this session.

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Posted in: AUSTIN DWI

Jail for First Time DWI Doesn't Prevent A Subsequent DWI

  

USA Today posted a good article about the fact that punishment for drunken driving among the states is inconsistent at best. Get arrested in Alaska, Tennessee or Georgia and you will face mandatory jail time for your first offense. These three states require mandatory sentences ranging from one to three days. Get arrested in California, Texas, Connecticut or Indiana and you won't face mandatory jail time for your first offense.
In some states, like Wisconsin, first-offense DWIs aren’t even considered a criminal matter. It's a civil infraction that results in a ticket. So far, there are no punishment guidelines for the states. It is up to each State's Legislature to figure out what the punishment range should be.
The article states that National research suggests jailing first-time offenders "has no impact" on whether they will do it again.
Sentencing guidelines drawn up in 2006 by federal highway officials and the National Institute on Alcohol Abuse and Alcoholism concur. "The available evidence suggests that as a specific deterrent, jail terms are extremely costly and no more effective in reducing (drunken driving) recidivism," the guidelines note.

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Posted in: AUSTIN DWI

DWI Dismissal Could Lead To Removal Of Ignition Interlock Device

Proving that the Wichita Falls Times Record News Online is just a little behind what most people would consider news, a few days ago they ran a story titled “First Offense May Require DWI Device”:

Repeat drinking and driving offenders in Texas know the hassle that comes with the advanced charges, but soon, first-time offenders, too, could face a tougher crack down.
Texas state legislation mandates that repeat offenders be ordered to have an ignition interlock installed on their vehicle as a condition of their bond.
However, that could change soon, as legislators are looking at amending the law, making the interlock a requirement on the first offense.

Actually, the legislative session is over, and I’m pretty sure House Bill 1110, which would have done just that, was left pending in committee, which is fancy legi-speak for “went nowhere”. I say “pretty sure” because Texas has some funky procedures regarding the Governor’s ability to call special sessions for certain issues, but I haven’t heard of one for this… yet. Not saying it couldn’t happen.
At any rate, I found this tidbit from the article amusing. Sometimes journalists like to rile their readers up, let ‘em know what sorts of outrageous consequences there could be if a bill doesn’t pass:

For some, the device is only a temporary inconvenience.
Being a condition of bond, the suspect could be allowed to have the device removed if the case is dismissed, or the terms of the conviction or probation don’t mandate its use.

That’s right folks! You get arrested, not convicted but just accused of DWI second in Texas, and you’re going to be required to put an interlock on your car. But as the law stands now… if the state dismisses your case (or, and the article doesn’t mention this, but hey, this is bad law too) if you are acquitted…
Under current law, you are no longer required to have the IID on your car. Imagine that. The horror. Better call your legislator and, well, tell them what? Rewind time and get this bill out of committee?

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Posted in: AUSTIN DWI

Term life insurance

Term life insurance or term assurance is life insurance which provides coverage at a fixed rate of payments for a limited period of time, the relevant term. After that period expires coverage at the previous rate of premiums is no longer guaranteed and the client must either forgo coverage or potentially obtain further coverage with different payments and/or conditions. If the insured dies during the term, the death benefit will be paid to the beneficiary. Term insurance is the least expensive way to purchase a substantial death benefit on a coverage amount per premium dollar basis over a specific period of time.Term life insurance is the original form of life insurance[citation needed] and can be contrasted to permanent life insurance such as whole life, universal life, and variable universal life, which guarantee coverage at fixed premiums for the lifetime of the covered individual[dubious – discuss]. Term insurance is not generally used for estate planning needs or charitable giving strategies but for pure income replacement needs for an individual. Many permanent life insurance products also build a predetermined cash value over the life of the contract, available for later withdrawal by the client under specific conditions. However, on most cash value policies like Whole Life insurance, the only way to receive the cash value is to cash out the policy. The beneficiaries receive the face value of the insurance but NEVER the cash value with Whole Life policies. Financial advisers generally advise buying term life insurance and investing the difference elsewhere to those who still qualify to contribute to other tax-deferred investment growth such as IRA's or 401k's.[1][2][3][4]

Term insurance functions in a manner similar to most other types of insurance in that it satisfies claims against what is insured if the premiums are up to date and the contract has not expired, and does not expect a return of Premium dollars if no claims are filed. As an example, auto insurance will satisfy claims against the insured in the event of an accident and a home owner policy will satisfy claims against the home if it is damaged or destroyed by, for example, a fire. Whether or not these events will occur is uncertain, and if the policy holder discontinues coverage because he has sold the insured car or home the insurance company will not refund the premium. This is purely risk protection.

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Posted in: kesehatan

Auto Insurance

All too often, car owners don't know what their auto insurance policy covers and what is optional. Since cost is always a consideration, working with a Service Insurance agent to find just the right coverage is important.
The calculations for premiums include factors such as the age of the car, your driving record as well as the number of cars owned by a family. But having the wrong coverage can prove to be more costly than getting the right options up front.
Insurance can be confusing, but it doesn't need to be that way. We take the time to educate our customers, to truly evaluate their needs. As an independent agent, we provide a custom blend of options and prices from multiple insurance companies. This requires us to take more time up front, shopping around for the coverages that fit you best.
Anyone can put a quote form on the internet and tell you this is the best price, but that's not service - that's not making sure you have the appropriate coverages - that's a machine. Our personal approach means we take the time to understand your priorities and your budget. For example, perhaps raising your deductible could cut your cost, but that's not an option for everyone.

Liability Coverage

There are two primary forms of liability coverage: Bodily Injury Liability and Property Damage Liability.

• Bodily Injury Liability coverage helps should you injure someone while operating your car by covering medical treatment.
• Property Damage Liability covers the property portion should you damage someone else's car or property in an accident.

Uninsured Motorists

If you have an accident with a negligent driver that is uninsured, this coverage protects you.

Underinsured Motorists

This protects you if the negligent driver carries less insurance than you.

Personal Injury

Regardless of fault, this coverage contributes towards your medical expenses.

Collision Coverage

This coverage protects your car should you overturn your car, or if you strike another vehicle or object.

Other Than Collision Coverage

This coverage protects you from theft, glass breakage or collision with an animal.

Transportation Expense

If you cannot drive your car because of a covered loss, this coverage provides you with the cost of a rental vehicle.

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structured settlements

Helping people with structured settlements since 1999.
Whether you are an attorney who wants a certified structured settlement consultant to work on behalf of your client, or if you already have a structured settlement you are thinking about selling, feel free to contact us.  For new clients, we can refer you to a licensed consultant in your area.
It is important for every claimant to have their own consultant who is independent from the liability insurer.  Otherwise, you will be relying on an adversary to handle a large financial transaction on your behalf.

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Legal Structure

The typical structured settlement arises and is structured as follows: An injured party (the claimant) settles a tort suit with the defendant (or its insurance carrier) pursuant to a settlement agreement that provides that, in exchange for the claimant's securing the dismissal of the lawsuit, the defendant (or, more commonly, its insurer) agrees to make a series of periodic payments over time.[8] The defendant, or the property/casualty insurance company, thus finds itself with a long-term payment obligation to the claimant. To fund this obligation, the property/casualty insurer generally takes one of two typical approaches: It either purchases an annuity from a life insurance company (an arrangement called a "buy and hold" case) or it assigns (or, more properly, delegates) its periodic payment obligation to a third party ("assigned case") which in turn purchases a "qualified funding asset" to finance the assigned periodic payment obligation. Pursuant to IRC 130(d) a "qualified funding asset" may be an annuity or an obligation of the United States government.

In an unassigned case, the defendant or property/casualty insurer retains the periodic payment obligation and funds it by purchasing an annuity from a life insurance company, thereby offsetting its obligation with a matching asset. The payment stream purchased under the annuity matches exactly, in timing and amounts, the periodic payments agreed to in the settlement agreement. The defendant or property/casualty company owns the annuity and names the claimant as the payee under the annuity, thereby directing the annuity issuer to send payments directly to the claimant. If any of the periodic payments are life-contingent (i.e., the obligation to make a payment is contingent on someone continuing to be alive), then the claimant (or whoever is determined to be the measuring life) is named as the annuitant or measuring life under the annuity.

In an assigned case, the defendant or property/casualty company does not wish to retain the long-term periodic payment obligation on its books. Accordingly, the defendant or property/casualty insurer transfers the obligation, through a legal device called a qualified assignment, to a third party. The third party, called an assignment company, will require the defendant or property/casualty company to pay it an amount sufficient to enable it to buy an annuity that will fund its newly accepted periodic payment obligation. If the claimant consents to the transfer of the periodic payment obligation (either in the settlement agreement or, failing that, in a special form of qualified assignment known as a qualified assignment and release), the defendant and/or its property/casualty company has no further liability to make the periodic payments. This method of substituting the obligor is desirable for defendants or property/casualty companies that do not want to retain the periodic payment obligation on their books. A qualified assignment is also advantageous for the claimant as it will not have to rely on the continued credit of the defendant or property/casualty company as a general creditor. Typically, an assignment company is an affiliate of the life insurance company from which the annuity is purchased.

An assignment is said to be "qualified" if it satisfies the criteria set forth in Internal Revenue Code Section 130 [1]. Qualification of the assignment is important to assignment companies because without it the amount they receive to induce them to accept periodic payment obligations would be considered income for federal income tax purposes. If an assignment qualifies under Section 130, however, the amount received is excluded from the income of the assignment company. This provision of the tax code was enacted to encourage assigned cases; without it, assignment companies would owe federal income taxes but would typically have no source from which to make the payments.

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Structured Settlements in the United States

The United States has enacted structured settlement laws and regulations at both the federal and state levels. Federal structured settlement laws include sections of the (federal) Internal Revenue Code.[5] State structured settlement laws include structured settlement protection statutes and periodic payment of judgment statutes. Forty-seven of the states have structured settlement protection acts created using a model promulgated by the National Conference of Insurance Legislations ("NCOIL"). Of the 47 states, 37 are based in whole or in part on the NCOIL model act. Medicaid and Medicare laws and regulations affect structured settlements. To preserve a claimant’s Medicare and Medicaid benefits, structured settlement payments may be incorporated into “Medicare Set Aside Arrangements” “Special Needs Trusts."

Structured settlements have been endorsed by many of the nation's largest disability rights organizations, including the American Association of People with Disabilities [6] and the National Organization on Disability.[7]
[edit] Definitions

A definition of “structured settlement” can be found in Internal Revenue Code Section 5891(c)(1) (26 U.S.C. § 5891(c)(1)), which states that a structured settlement is an "arrangement" that meets the following requirements:

    A structured settlement must be established by:
        A suit or agreement for periodic payment of damages excludable from gross income under Internal Revenue Code Section 104(a)(2) (26 U.S.C. § 104(a)(2)); or
        An agreement for the periodic payment of compensation under any workers’ compensation law excludable under Internal Revenue Code Section 104(a)(1) (26 U.S.C. § 104(a)(1)); and
    The periodic payments must be of the character described in subparagraphs (A) and (B) of Internal Revenue Code Section 130(c)(2) (26 U.S.C. § 130(c)(2))) and must be payable by a person who:
        Is a party to the suit or agreement or to a workers' compensation claim; or
        By a person who has assumed the liability for such periodic payments under a qualified assignment in accordance with Internal Revenue Code Section 130 (26 U.S.C. § 130).

It is important to note that the language immediately prior to Internal Revenue Code Section 5891(c)(1) states that the definition that appears there is "for the purposes of this section". Internal Revenue Code Section 5891 entitled "Structured Settlement Factoring Transactions" deals with the excise tax imposed on the "factoring discount" (see IRC 5891(c)(4)), when there is a purchase of structured settlement payment rights and the exceptions to the excise tax. A number of structured settlement industry commentators have been observed attempting to broaden the express language that appears in the Internal Revenue Code.

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A world-renowned university

A world-renowned university

UC Davis is one of the nation's top public-research universities, with a tradition of service to the region, nation and the world. UC Davis, which celebrated its centennial in 2008, is a pioneer in interdisciplinary problem-solving. Its four colleges, five professional schools, more than 100 academic majors and 86 graduate programs provide a comprehensive, rigorous and research-based learning environment for students, faculty and researchers. The 30,000-student university has its main campus in the Sacramento Valley, near the state capital and the San Francisco Bay Area.
One of 10 campuses in the University of California system, UC Davis ranks 6th among U.S. universities based on contributions to society (Washington Monthly), 10th in research funding among public universities (National Science Foundation) and 9th among public universities nationwide and 39th among public and private research universities (U.S. News and World Report's 2011 "America's Best Colleges"). It is one of 62 North American universities admitted into the prestigious Association of American Universities.
UC Davis Health System is one of five health systems within the University of California. It is an integrated, academic health system consisting of the UC Davis School of Medicine, the Betty Irene Moore School of Nursing, the 613-bed, acute-care hospital and clinical services of UC Davis Medical Center, and the 800-member physician group known as UC Davis Medical Group. The health system also includes a National Cancer Institute-designated cancer center, a comprehensive children's hospital and a Level I trauma center. In 2007, the health system was named as one of the 100 most highly integrated health networks in the United States.


UC Davis School of Medicine is ranked 44th among U.S. medical schools in research funding from the National Institutes of Health. It is ranked by U.S. News and World Report among the top 50 medical schools in the nation for both primary care and research. The school operates the largest family nurse practitioner and physician assistant training program in California.
UC Davis Medical Center serves as a clinical training site for health-care professionals, including physicians, nurses, pharmacists, radiological technicians, medical transcriptionists and others. The medical center's all-R.N. nursing staff is one of the most highly regarded in the nation, and is distinguished by its peer/partner relationship with medical staff. Nurses are encouraged and given assistance to seek advanced degrees. They also are encouraged to design, conduct and publish their own research studies, reflecting the health system's commitment to academically rigorous, evidence-based health care.
The health system maintains the historic UC Davis campus tradition of being guided by public service in all of its endeavors: research, care and education. The health system has a reputation for encouraging students to cross traditional dividing lines among departments, divisions and programs, emphasizing teamwork, partnerships and interdisciplinary collaboration.
Faculty, researchers and students have scores of collaborative relationships, not only among units within the health system, but also with the university's other colleges and professional schools and outside organizations, including:

• UC Davis professional schools, including the School of Education, Graduate School of Management, School of Veterinary Medicine and School of Law, and the colleges of Engineering, Biological Sciences, Letters and Science, and Agriculture and Environmental Sciences.
  
• California National Primate Research Center
  
• Shriners' Hospital for Children-Northern California
  
• Veterans Affairs Northern California Health Care System
  
• USDA Western Human Nutrition Research Center
  
• Lawrence Livermore National Laboratory

Among the distinguishing features of UC Davis Health System include:
The Center for Health and Technology. This program is a world leader in the use of telecommunications and information technology to improve the availability and delivery of high-quality health care. Its “distance education” program uses interactive technologies to deliver continuing medical education (CME) and continuing nursing education (CNE) to health professionals in remote regions. Consumer health information also is delivered via distance education, with wellness classes in adult and pediatric asthma management, heart disease prevention and prenatal care, among many others.
The Family Nurse Practitioner/Physician Assistant Program. UC Davis has the oldest and largest program of its kind in California, and the only physician assistant program in the UC system and other California public universities. The program is recognized for the excellence of its training, the diversity of its student body, and the placement of graduates in medically underserved areas of California. The program has earned honors from the Song Brown Commission and the California Office of Statewide Health, Planning and Development.
The UC Davis Clinical and Translational Science Center. This is the academic home for innovative and collaborative medical research conducted at UC Davis and its many institutional and community partners. The center expedites the translation and integration of science from a variety of disciplines into discoveries and treatments that benefit society. Established with a Clinical and Translational Science Award from the National Institutes of Health (NIH), the center is transforming how scientists and clinicians are trained and how they conduct clinical and translational research so that new treatments reach patients more quickly.

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Stanford experts: how 9/11 has changed the world

Never-ending war? A new "greatest generation?" A professor whose 3-year-old son is on the government's watchlist? Six Stanford experts talk about the world since that terrible day a decade ago.
BY CYNTHIA HAVEN
As we approach the 10th anniversary of the al-Qaeda attacks of Sept. 11, 2001, the Stanford News Service posed this question to a series of Stanford experts: "How has the world changed as a result of 9/11?" Their insightful answers are below.

Robert Crews

Robert Crews, expert on Muslim networks 
 The most striking change has been the emergence in the United States of a garrison mentality. In the name of security, Washington embarked in 2001 on a course of open-ended war. Politicians have called intervention in Afghanistan, Iraq, Pakistan, Yemen and Libya essential to America's safety. Yet the military has shouldered this burden alone. Meanwhile, these policies have brought death to hundreds of thousands of Iraqis and tens of thousands of Afghans. A perpetual state of chaos reigns.
The United States is more intolerant and less curious about the world beyond the walls of the garrison. State legislatures have introduced harsh legislation against immigrants and demonized Islam. Few question Guantanamo – or a U.S. prison population of more than 2.2 million. Study of foreign language, history, literature, and the arts – knowledge that might inform a dialogue with the "barbarians" – is mostly ignored. Huddled in their insular world, Americans imagine that technology – drones, computers and smartphones – will make the world safer for them, no matter what the costs for foreign civilians. Delusion has followed tragedy in the garrison state.
Robert Crews, the director of Stanford's Center for Russian, East European, and Eurasian Studies, is the author of For Prophet and Tsar: Islam and Empire in Russia and Central Asia.

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Priya Satia

Priya Satia, expert on war, technology and culture
My 3-year-old is on a Department of Homeland Security blacklist. The problem is his blessing of a name: Kabir. Kabir is Arabic for "great," but the name has a special significance on the Indian subcontinent, where it refers to a medieval mystic poet beloved by Hindus, Muslims and Sikhs. But the DHS is, alas, deaf, dumb and blind to such cultural subtleties and the syncretism they capture – and, apparently, to age. So, last week when we flew from Delhi to San Francisco, Kabir underwent special screenings and pat-downs, although his unruly tresses produced some confusion about his gender in addition to the concern with his possible involvement with an unspecified terrorist network. Once I clarify his status with the DHS, his name will not be simply struck from the blacklist but will be included in another list – individuals who sound like they might be terrorists but are not. The world has indeed changed since 9/11.
In other ways, however, our times uncannily echo past eras. The reliance on covert aerial policing; military occupations that deny their own existence; and a democratic polity sufficiently appeased by the discretion with which occupation and counter-insurgency are pursued – these were features of the interwar British occupation of the Middle East, too. But alongside the global enmities produced by 9/11 – the world of "us" versus "them" – the past decade has also unleashed the power of new forms of social communication and media. It is difficult to judge which aspects of our changed world – for instance, the unanticipated flowering of political protest from Egypt to Israel to India – are rooted in the newly wired world and which in the atavistic binaries that structure the U.S. government's post-9/11 understanding of the planet. For us, 9/11 might be everything, but as so many of these protestors have shown, the real story is at once more local and more global – those old demons of economic inequality and political exclusion.
Priya Satia, an assistant professor of history, is the author of Spies in Arabia: The Great War and the Cultural Foundations of Britain's Covert Empire in the Middle East.

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John Taylor

John Taylor, economist and government adviser
Ten years after 9/11 we now have a "new greatest generation" of Americans on the scene and ready to lead. It includes, of course, all the post 9/11 Afghanistan and Iraq veterans to whom Time Magazine dedicates its cover this week. Fifty-one have enrolled at Stanford with more to come. As [Stanford President] John Hennessy and [Stanford Provost] John Etchemendy say, "We are honored and proud to have many excellent current students and alumni who have served in the military."
But I see a new greatest generation that also includes equally dedicated civil servants, like those at the U.S. Treasury who froze terrorists' assets after 9/11 or funded new schools in Afghanistan; young entrepreneurs, who through ingenuity and hard work have been developing new products to improve peoples' lives; and the teachers, the doctors, the engineers who are just beginning their careers.
This is the best news and the most promising.
John Taylor, a fellow in economics at the Hoover Institution, served as a member of the President's Council of Economic Advisers from 1989 to 1991 and as under secretary of the treasury for international affairs from 2001 to 2005. He is currently a member of the California Governor's Council of Economic Advisors.

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Ali Yaycioglu

Ali Yaycioglu, expert on globalization and economic institutions in the Islamic world
Perhaps the main impact of 9/11 is the consolidation of a conviction that the world is divided by the Western, Islamic, Hindu and East Asian civilizations and there are inherent tensions or clashes among them. Such a perspective, however, not only ignores the interconnectedness of the world through diverse cultural and economic ties but it also overshadows several other categories of understanding human history, such as class, gender and environment. On the other hand, 9/11 and following global violence committed both by the terrorists and the states seeded distrusts and phobia among peoples of the world. This process of distrust has been further strengthened by the consolidation of advance surveillance technologies employed by the states to control their societies and mobility of individuals and ideas. Although we are far from the birth of global civil society that Immanuel Kant once imagined, we should make efforts to challenge the established paradigm of 9/11.
Ali Yaycioglu, an assistant professor of history, is the author of the forthcoming Partners of the Empire: The Rise of Provincial Notables and the Crisis of the Ottoman Order.

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Amy Zegart

Amy Zegart, expert on intelligence and security
Osama bin Laden is dead. Yet 10 years after 9/11, it would be dangerous and wrong to think that the terrorist threat is behind us. Violent Islamist extremism comes from many places, not just the 50-100 core al-Qaeda fighters holed up along the Af/Pak border. The years 2009 and 2010 have seen a spike in plots against the U.S. homeland. Nearly all of them have come from radicalized homegrown terrorists or "franchise" groups with loose and murky ties to the core al-Qaeda organization. In addition, WMD terrorism remains a haunting future possibility. And the FBI has not made the leap from crime-fighting to intelligence. FBI analysts, whose work is vital to connect dots and protect lives, are still treated like second-class citizens – labeled "support staff" alongside janitors and secretaries, and relegated to middle and lower rungs of the bureaucracy. So long as FBI analysts are treated like second-class citizens, Americans will get second-class security. These three factors – diversification of the terrorist threat, the potential to combine destructive motives with devastating weapons and the FBI's continued weaknesses – suggest that the future may not be any safer than the past.
Amy Zegart is a senior fellow at the Hoover Institution and an affiliated faculty member at the Center for International Security and Cooperation. She is the author of the forthcoming book, Eyes on Spies: Congress and the United States Intelligence Community.

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Lisa Blaydes

Lisa Blaydes, an expert on Middle Eastern politics and the dynamics of authoritarianism
[The events of] 9/11 made it increasingly clear that the grievances of citizens in the Islamic world – legitimate or falsely constructed – impact not just Muslim populations but also residents of Western democracies. Since 2001, survey researchers began taking a much greater interest in understanding how Muslims view religion and extremism, Americans and U.S. policy, as well as Muslim attitudes toward democracy. What we have come to know is that citizens of Muslim-majority countries place tremendous value on democracy as a form of government while simultaneously disliking the way that Western democracies – like the United States – have projected their interests and power in the world.
Lisa Blaydes is an assistant professor of political science.  She is the author of this year's Elections and Distributive Politics in Mubarak’s Egypt.

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Byron Bland

Byron Bland, international conflict negotiator
Since 9/11, the practice of tolerance has come increasingly under assault. The adage, tolerance is tolerant of everything but intolerance, provides little guidance for dealing with seemingly intolerable threats looming on the horizon. In the post-9/11 world, because what we can afford to tolerate appears much less certain, tolerance must mean more than indifference toward whatever some fool might do or think. Under pressure, it seems that we are tempted to tolerate only those things that we respect. However, if we allow only those things we find meaningful, valuable or comfortable, are we really practicing tolerance?
Tolerance is hard to pin down because it revolves around two distinct and opposing principles: first, the freedom to be different, and, second, a positive regard toward these differences. When these principles conflict, the practice of tolerance suffers if either is allowed to eclipse the other. Take, for instance, the turmoil surrounding the proposal to build a mosque near the World Trade Center Memorial. Tolerance requires that freedom of religion trump apprehensions that non-Muslims may have about Islam. At the same time, unless Muslims who seek to exercise this right also make clear their deep respect for the dignity and worth of every human being regardless of their religion, tolerance will remain superficial and fragile. If tolerance is to flourish, the tension that exists between these two vibrant principles must be not only balanced but continuously cultivated.
Byron Bland is a senior consultant for the Stanford Center on International Conflict and Negotiation and a lecturer at the Stanford Law School. He is currently exploring the social and political dynamics of reconciliation in Northern Ireland. He is also working with community groups and civil leaders in Israel and the West Bank.

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Top Schools for Accounting and Bookkeeping

Read on for useful career and educational information for those interested in entering the field of Accounting and Bookkeeping. This article includes some of the top Accounting and Bookkeeping schools and colleges.

Training for Careers in Accounting and Bookkeeping

Many adults choose to pursue a business education each year. One reason may be the variety of specialties to choose from, such as Accounting and Bookkeeping. According to the U.S. Bureau of Labor Statistics (BLS), www.bls.gov, bookkeeping, accounting and auditing clerks held about two million jobs in 2002. Accountants and bookkeepers are in demand in all types of industry and at every level of government. Most accountants and bookkeepers employed in local government deal with tax preparation, bookkeeping, and payroll services.
According to the BLS, students who study Accounting and Bookkeeping in college will enroll in a variety of courses providing skills in auditing, bookkeeping and managerial accounting. Upon completion of the program, the students will have the Accounting and Bookkeeping skills necessary to launch a successful career in the business world.

Top Accounting and Bookkeeping Schools

1. University of Illinois at Urbana-Champagne-
The University of Illinois is the top-ranked college for accounting, and one of the longest- established public universities in the state of Illinois (founded in 1867).--Undergraduate Student Body: 29,632; Faculty to Student Ratio: 1:14; Tuition Costs: In-state-$8,624, Out of State-$22,710; Test Scores of Incoming Freshmen: ACT- 50% had scores of 27-31, SAT- 54% had scores of 1200-1399.)
2. University of Texas-Austin-
This university takes pride in providing a well-rounded education experience blending classroom experience and extracurricular activities.--Undergraduate Student Body: 37,377; Faculty to Student Ratio: 1:19; Tuition Costs: In-state-$5,735, Out-of-state-$14,435; Average High School GPA of Incoming Freshmen: Not listed; Test Scores of Incoming Freshmen: SAT- 40% had scores of 1200-1300.)
3. University of Pennsylvania -
The University of Pennsylvania has one of the top ranked accounting programs in the country, with an overall ranking of four. This university provides a multitude of research possibilities to enrich the education experience.--Undergraduate Student Body: 9,719; Faculty to Student Ratio: 1:6; Tuition Costs: $32,364; Average High School GPA of Incoming Freshmen: 3.8; Test Scores of Incoming Freshmen: SAT- More than 50% had scores of 1400-1600.

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List of 10 Universities Ranked Best in the World in 2011

Institut Teknologi Massachusetts (Massachusetts Institute of Technology atau MIT), adalah institusi riset swasta dan universitas yang terletak di kota Cambridge, Massachusetts tepat di seberang Sungai Charles dari distrik Back Bay di Boston, Amerika Serikat. MIT memiliki 5 sekolah dan satu kolese, mencakup 32 departemen yang mengkhususkan diri pada sains dan penelitian teknologi.

1. Massachusetts Institute of Technology
Didirikan tahun 1861 sebagai respon atas kemajuan teknologi dan industri di Amerika pada saat itu, universitas ini mengadopsi universitas riset ala Eropa. MIT sekarang berdiri di atas tanah seluas 168 are yang dibuka 1916. Dalam kurun waktu 60 tahun belakangan ini, MIT telah mengembangkan cabang lain sepertimanajemen, ekonomi, manajemen, ilmu politik, dan biologi. Departemen dan sekolah yang paling terkenal adalah Lincoln Laboratory, Computer Science and Artificial Intelligence Laboratory, Media Lab, Whitehead Institute dan Sloan School of Management. 59 dari anggota dari komunitas MIT telah memenangkan Penghargaan Nobel. Untuk tahun ajaran 2009-2010, MIT memiliki 4,232 mahasiswa sarjana dan 6,152 mahasiswa pascasarjana.
2. Harvard University

Universitas Harvard (Harvard University) adalah universitas swasta di Cambridge, Massachusetts, Amerika Serikat dan anggota Ivy Leaguedan merupakan universitas terbaik dunia. Universitas ini didirikan pada 8 September 1636 dan merupakan perguruan tinggi tertua di Amerika Serikat. Awalnya bernama New College, dan dinamakan ulang menjadi Harvard College pada 13 Maret 1639 untuk menghormati penyumbang terbesarnya, John Harvard, seorang mantan mahasiswa Universitas Cambridge. Rujukan terawal yang memanggil Harvard sebagai “universitas” dan bukan “college” terjadi pada tahun 1780.
Universitas Harvard adalah salah satu universitas paling bergengsi di dunia dan mempunyai pendapatan terbesar di antara universitas-universitas di seluruh dunia (US$22,6 miliar pada tahun 2004), hampir dua kali lipat Universitas Yale, pesaing terdekatnya). Rangking universitas Amerika Serikat keluaran US News tahun 2005 menempatkan Universitas Harvard dan Universitas Princeton bersama-sama di urutan pertama. Universitas Harvard juga meraih urutan pertama pada tahun 2004, setelah lima tahun di posisi kedua dan ketiga. Times Higher Education Supplement World University Rankings juga menempatkan Universitas Harvard di urutan pertama
3. Stanford University
Leland Stanford Junior University, yang lazim dikenal sebagai Universitas Stanford adalah sebuah universitas swasta yang terletak kira-kira 60 kilometer di tenggara San Francisco dan kira-kira 30 km di timur laut San Jose di wilayah Kabupaten Santa Clara yang belum diresmikan sebagai kota. Stanford terletak dekat kota Palo Alto, California, Amerika Serikat tepat di jantung Lembah Silikon baik secara geografis maupun historis.
Universitas Stanford terletak di kampus universitas kedua terbesar di dunia, dan terdiri atas Sekolah Teknik, Hukum, Kedokteran, Pendidikan, Bisnis, Ilmu bumi, dan Humaniora serta Sains. Universitas ini mempunyai sejumlah program dan sebuah rumah sakit pendidikan selain berbagai kegiatan menjangkau ke masyarakat dan inisiatif relawan.
 4. University of California Berkeley

Universitas California, Berkeley (juga dikenal sebagai Cal, UC Berkeley, The University of California, atau Berkeley) adalah sebuah universitas publik yang terletak di timur Teluk San Francisco di Berkeley, California, Amerika Serikat, mengarah ke Golden Gate. Kampus tertua dan “flagship” dari Sistem Universitas California, Berkeley merupakan pemimpin universitas riset. Program “induk”-nya dan profesor-profesornya terus-menerus berada di urutan atas di dunia.

Didirikan pada 1868, Berkeley menikmati zaman emas ilmu fisika, kimia, dan biologi pada awal 1900-an, memimpin pengembangan cyclotron pertama oleh Ernest O. Lawrence, isolasi virus polio manusia, dan penemuan banyak unsur kimia, termasuk plutonium, berkelium, dan californium. Penghargaan Nobel telah diberikan kepada 19 profesornya yang masih aktif sekarang dan di masa lalu kepada 53 orang yang berhubungan dengan universitas ini.
Pada 1960-an kampus ini terkenal ke seluruh dunia dengan lahirnya Gerakan Kebebasan Berbicara dari protes para murid menentang keterlibatan Amerika Serikat dalam Perang Vietnam, secara nyata menjadi bagian Amerika pada 1960-an. Perkembangan berikut termasuk beberapa teknologi kunci berhubungan dengan perkembangan internet, BSD Unix, dan Gerakan Sumber Perangkat lunak Terbuka.
5. Cornell University

 

Cornell University terletak di Ithaca , New York , Amerika Serikat. Didirikan pada tahun 1865 oleh Ezra Cornell dan Andrew Dickson White , universitas ini bertujuan untuk mengajar dan memberikan kontribusi dalam semua bidang pengetahuan dari klasik ke ilmu dan dari teori terapan. Cita-cita, tidak konvensional untuk saat ini, ditangkap di’s moto Cornell, tahun 1.865 Ezra Cornell kutipan: “akan menemukan sebuah lembaga mana pun dapat orang menemukan instruksi dalam setiap. Studi saya”  Sejak didirikan, Cornell juga menjadi pengajar yang non sektarianinstitusi terlepas dari agama atau ras. Cornell menawarkan program dalam seni liberal , teknik , pertanian , manajemen , hukum , kedokteran dan kedokteran hewan .  Universitas ini secara luas disusun dalam tujuh sarjana perguruan tinggi dan tujuh lulus divisi di kampus utama Ithaca, dengan masing-masing perguruan tinggi dan pembagian mendefinisikan standar masuk sendiri dan program akademik di otonomi dekat. Universitas ini juga mengelola medis satelit kampus dua, satu di New York City dan satu di Kota Pendidikan , Qatar . Cornell adalah salah satu dari dua swasta universitas hibah  , dan tujuh perguruan tinggi sarjana meliputi empat negara yang didukung atau kontrak perguruan tinggi hukum .  Universitas ini  juga mengoperasikan ekstensi koperasi outreach program di setiap kabupaten kota New York.
Cornell mempunyai lebih dari 255.000 alumni , 31 Marshall Scholars , 28 Rhodes Scholars dan 41 peraih Nobel yang berafiliasi dengan universitas.  Jumlah siswa terdiri dari lebih dari 13.000 sarjana dan 6.000 mahasiswa pascasarjana dari seluruh 50 negara bagian dan 122 negara
 6. University of Wisconsin Madison
Universitas Wisconsin–Madison adalah universitas riset negeri Amerika Serikat yang terletak di Madison, Wisconsin. alam hal pencapaian dan prestasi, Universitas Wisconsin–Madison telah lama dikenal sebagai salah satu universitas unggulan Amerika Serikat. Banyak program universitas ini yang dianggap sebagai pemimpin dunia dalam hal instruksi, penelitian, dan jasa publik. US News and World Report pada tahun 2006 mencantumkan Universitas Wisconsin–Madison sebagai universitas negeri terbaik Amerika Serikat ke-7.
Universitas ini didirikan pada tahun 1848, dan merupakan universitas terbesar di negara bagian Wisconsin, dengan lebih dari 41.000 mahasiswa, dan 29.000 diantaranya merupakan sarjana. elain nama resminya, Universitas Wisconsin–Madison, universitas ini juga dikenal dengan nama UW–Madison, Madison, Wisconsin, Universitas Wisconsin atau UW.
7.  University of Michigan
Universitas Negeri Michigan terletak di East Lansing di sisi Sungai Red Cedar, dan terdiri dari 5.200 acre (21 km²), 2000 acre (8km²) yang telah dikembangkan. Ada 676 bangunan: 203 untuk pendidikan, 154 untuk agrikultur, 245 untuk perumahan dan penyediaan makanan, dan juga 74 bangunan lainnya. Keseluruhan, universitas ini memiliki tempat dalam ruangan seluas 21.931.085 kaki persegi (2.037.464,5 m²). esarnya kampus ini, digabungkan dengan banyaknya pepohonan dan kurangnya lapangan yang terpusat membuat kampus ini indah dan juga sulit dinavigasi.
 8. University of Minnesota
University of Minnesota adalah sebuah universitas riset publik yang terletak di Minneapolis dan St Paul , Minnesota , United States . Paul , Minnesota , Amerika Serikat .  Universitas adalah bagian terbesar dan tertua dari University of Minnesota. Memiliki jumlah mahasiswa terbesar ke empat di Amerika dengan jumlah  dengan 51721 siswa di 2010-2011.  University of Minnesota adalah peringkat di antara 25  berdasarkan penelitian the Center for Measuring University Performance  memperhitungkan total penelitian account, penelitian federal, aset abadi, tahunan memberi, National Academy anggota, penghargaan fakultas, doktor diberikan, diangkat postdoctoral, dan SAT sarjana / rentang ACT
9. University of Washington
Universitas Washington adalah salah satu dari dua universitas negeri di negara bagian Washington, Amerika Serikat. Universitas yang biasa dieja dengan nama U-Dap ini memiliki tiga kampus, masing-masing di Seattle, Bothell, dan Tacoma. Universitas ini disebut sebagai salah satu “Ivy League untuk umum”, sejajar dengan delapan perguruan tinggi privat teratas di AS. UW memiliki 140 jurusan yang dibagi menjadi 18 departemen. Jurusan-jurusan yang terkenal antara lain jurusan Ilmu Komputer, Bisnis, dan Engineering (Keinsinyuran). Perpustakaan akademik UW termasuk salah satu yang terbesar di AS.

Ukuran pratayang ini: 800 × 172 piksel

 10. University of Pennsylvania
Universitas Pennsylvania (University of Pennsylvania; “Penn”) adalah sebuah universitas swasta di Philadelphia, Pennsylvania, Amerika Serikat. Universitas ini didirikan pada tahun 1740 dan merupakan anggota Ivy League. Universitas Pennsylvania terkenal akan program-program profesionalnya, termasuk sekolah bisnis, hukum dan kedokterannya. Mahasiswa prasarjananya berjumlah sekitar 10.000 orang sementara mahasiswa pascasarjananya berjumlah sekitar 9.000 orang.

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Manfaat Dari Akuntansi

Ada Beberapa manfaat yang bisa di dapat dengan akuntasi.
apalagi untuk setiap masing - masing bidang, diantaranya yang bisa saya jelaskan
Manfaat bagi perusahaan
1.Manajemen merupakan pihak intern yang berkaitan langsung dan sangat memerlukan infomasi keuangan untuk melakukan pengendalian (controll), pengkoordinasian (coordination), dan perencanaan (planning).
2.Pihak ekstern yang mempunyai kaitan langsung dengan perusahaan, antara lain investor (pemilik), kreditor, pelanggan, karyawan, dan masyarakat. Mereka berkepentingan dengan informasi keuangan perusahaan dengan manfaat yang berbeda-beda, antara lain

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Manajement Akuntansi

Akuntansi Manajemen atau Akuntansi Manajerial adalah sistem akuntansi yang berkaitan dengan ketentuan dan penggunaan informasi akuntansi untuk manajer atau manajemen dalam suatu organisasi dan untuk memberikan dasar kepada manajemen untuk membuat keputusan bisnis yang akan memungkinkan manajemen akan lebih siap dalam pengelolaan dan melakukan fungsi kontrol.
Berbeda dengan Informasi Akuntansi keuangan, Informasi Akuntansi manajemen adalah:

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Prinsip-Prinsip Akuntansi

Selain penerapan asumsi-asumsi dasar dalam praktek akuntansi, terdapat juga beberapa prinsip-prinsip yang perlu diperhatikan dan diterapkan. Seperti orang hidup yang harus memiliki prinsip, demikian juga dengan akuntansi.
Adapun prinsip-prinsip akuntansi tersebut adalah:
1. Prinsip Biaya Historis (Historical Cost Principle)
Prinsip ini menghendaki digunakannya harga perolehan dalam mencatat aktiva, utang, modal dan biaya. Misalkan, pada saat kita hendak membeli sebuah laptop, kita ditawari harga Rp 9.000.000,00, setelah proses tawar menawar berjalan kita membeli laptop tersebut dengan harga Rp 8.950.000,00. Dari kondisi di atas yang menjadi harga perolehan laptop kita adalah Rp 8.950.000,00, sehingga pada pencatatan kita yang muncul adalah angka Rp 8.950.000,00.

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NERACA LAJUR

1. Pengertian Neraca Lajur
Dalam akuntansi kita mengenal tiga proses kegiatan akuntansi yaitu:
1. Mencatat transaksi-transaksi dalam jurnal
2. Mempostsing dari jumal ke buku besar1
3. Menyusun neraca saldo
Penyusunan neraca saldo biasanya dilakukan pada tiap-tiap akhir bulan
atau pada akhir periode akuntasi. Saldo-saldo ini merupakan ringkasan dari
akibat-akibat transaksi yang telah dicatat dalam suatu periode akuntansi. Seperti
kita ketahui bahwa salah satu tujuan pembuatan neraca saldo adalah untuk
mempersiapkan penyusunan laporan-laporan keuangan.

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BELAJAR AKUNTANSI

Seringkali kita belajar akuntansi dimulai dari Debet dan Kredit tanpa tahu transaksi apa yang akan di debet dan di kredit, Untuk memahami konsep debet dan kredit sebaiknya dimulai dari ilustrasi transaksi sehari-hari pada diri sendiri.
Untuk memahami konsep debet dan kredit, yang harus kita lakukan adalah :
1. Pertama-tama kita harus mengetahui bahwa transaksi dari akuntansi hanya melibatkan 5 (lima) unsur transaksi, yaitu Aset (harta), Kewajiban (utang), Ekuitas/Modal (capital), Pendapatan dan Biaya/Beban.
Dalam memahami pengertian atau definisi atas kelima unsur transaksi tersebut, cobalah dengan menggunakan pengertian sendiri jika definisi atau pendapat yang dikemukakan dari para ahli dalam teori akuntansi cukup membingungkan. Untuk definisi kelima unsur tersebut, saya coba mendefiniskan secara sederhana definisi dari kelima unsur akuntansi sebagai berikut:

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Akuntansi Biaya

Akuntansi keuangan adalah bagian dari akuntansi yang berkaitan dengan penyiapan laporan keuangan untuk pihak luar, seperti pemegang saham, kreditor, pemasok, serta pemerintah. Prinsip utama yang dipakai dalam akuntansi keuangan adalah persamaan akuntansi (Aset = Liabilitas + Ekuitas). Akuntansi keuangan berhubungan dengan masalah pencatatan transaksi untuk suatu perusahaan atau organisasi dan penyusunan berbagai laporan berkala dari hasil pencatatan tersebut. Laporan ini yang disusun untuk kepentingan umum dan biasanya digunakan pemilik perusahaan untuk menilai prestasi manajer atau dipakai manajer sebagai pertanggungjawaban keuangan terhadap para pemegang saham.

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Akuntansi dan Laporan Keuangan

Penyusunan dan Penyajian Laporan keuangan mengacu pada Standar Akuntansi Keuangan yang ditetapkan oleh Dewan Standar Akuntansi Keuangan-IAI. Saat ini, secara garis besar Standar Akuntansi Keuangan berisi 59 PSAK beserta Kerangka Dasar Penyusunan dan Penyajian Laporan Keuangan yang melandasinya dan 4 IPSAK. Standar Akuntansi Keuangan yang ditetapkan oleh IAI merupakan hasil adaptasi dari International Accounting Standards.   

Pengadopsian Standar Akuntansi Internasional ke dalam Standar Akuntansi Keuangan oleh Dewan Standar Akuntansi Keuangan-Ikatan Akuntan Indonesia sebagai salah upaya harmonisasi dan dinamisasi praktik akuntansi keuangan internasional dalam usaha menjawab tantangan di era globalisasi.   

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Organisasi Sebagai Sebuah Sistem Aktivitas

Tujuan Pembelajaran

1.       Memahami bagaiman organisasi mendefinisikan tujuan tujuannya dan menggunakan sasaran-sasaran tersebut untuk mendefinisikan prioritas-prioritas operasi.

2.       Menggambarkan keuntungan dari urutan-urutan aktivitas dalam rantai nilai

3.       Menjelaskan bagaimana pengukuran kinerja membantu anggota organisasi memanage rantai nilai

4.       Menjelaskan proses penurunan kos apabila organisasi berfokus pada kinerja aktivitas

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Training, Other Qualifications, and Advancement

Most accountants and auditors need at least a bachelor's degree in accounting or a related field. Many accountants and auditors choose to obtain certification to help advance their careers, such as becoming a Certified Public Accountant (CPA).
Education and training. Most accountant and auditor positions require at least a bachelor's degree in accounting or a related field. Some employers prefer applicants with a master's degree in accounting, or with a master's degree in business administration with a concentration in accounting. Some universities and colleges are now offering programs to prepare students to work in growing specialty professions such as internal auditing. Many professional associations offer continuing professional education courses, conferences, and seminars.

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Nature of the Work

Accountants and auditors help to ensure that firms are run efficiently, public records kept accurately, and taxes paid properly and on time. They analyze and communicate financial information for various entities such as companies, individual clients, and Federal, State, and local governments. Beyond carrying out the fundamental tasks of the occupation—providing information to clients by preparing, analyzing, and verifying financial documents—many accountants also offer budget analysis, financial and investment planning, information technology consulting, and limited legal services.
Specific job duties vary widely among the four major fields of accounting and auditing: public accounting, management accounting, government accounting, and internal auditing.

Public accountants perform a broad range of accounting, auditing, tax, and consulting activities for their clients, which may be corporations, governments, nonprofit organizations, or individuals. For example, some public accountants concentrate on tax matters, such as advising companies about the tax advantages and disadvantages of certain business decisions and preparing individual income tax returns. Others offer advice in areas such as compensation or employee healthcare benefits, the design of accounting and data processing systems, and the selection of controls to safeguard assets. Still others audit clients' financial statements and inform investors and authorities that the statements have been correctly prepared and reported. These accountants are also referred to as external auditors. Public accountants, many of whom are Certified Public Accountants (CPAs), generally have their own businesses or work for public accounting firms.
Some public accountants specialize in forensic accounting—investigating and interpreting white-collar crimes such as securities fraud and embezzlement, bankruptcies and contract disputes, and other complex and possibly criminal financial transactions, including money laundering by organized criminals. Forensic accountants combine their knowledge of accounting and finance with law and investigative techniques to determine whether an activity is illegal. Many forensic accountants work closely with law enforcement personnel and lawyers during investigations and often appear as expert witnesses during trials.
Management accountants—also called cost, managerial, industrial, corporate, or private accountants—record and analyze the financial information of the companies for which they work. Among their other responsibilities are budgeting, performance evaluation, cost management, and asset management. Usually, management accountants are part of executive teams involved in strategic planning or the development of new products. They analyze and interpret the financial information that corporate executives need to make sound business decisions. They also prepare financial reports for other groups, including stockholders, creditors, regulatory agencies, and tax authorities. Within accounting departments, management accountants may work in various areas, including financial analysis, planning and budgeting, and cost accounting.
Government accountants and auditors work in the public sector, maintaining and examining the records of government agencies and auditing private businesses and individuals whose activities are subject to government regulations or taxation. Accountants employed by Federal, State, and local governments ensure that revenues are received and expenditures are made in accordance with laws and regulations. Those employed by the Federal Government may work as Internal Revenue Service agents or in financial management, financial institution examination, or budget analysis and administration.
Internal auditors verify the effectiveness of their organization's internal controls and check for mismanagement, waste, or fraud. They examine and evaluate their firms' financial and information systems, management procedures, and internal controls to ensure that records are accurate and controls are adequate. They also review company operations, evaluating their efficiency, effectiveness, and compliance with corporate policies and government regulations. Because computer systems commonly automate transactions and make information readily available, internal auditors may also help management evaluate the effectiveness of their controls based on real-time data, rather than personal observation. They may recommend and review controls for their organization's computer systems, to ensure their reliability and integrity of the data. Internal auditors may also have specialty titles, such as information technology auditors, environmental auditors, and compliance auditors.
Technology is rapidly changing the nature of the work of most accountants and auditors. With the aid of special software packages, accountants summarize transactions in the standard formats of financial records and organize data in special formats employed in financial analysis. These accounting packages greatly reduce the tedious work associated with data management and recordkeeping. Computers enable accountants and auditors to be more mobile and to use their clients' computer systems to extract information from databases and the Internet. As a result, a growing number of accountants and auditors with extensive computer skills specialize in correcting problems with software or in developing software to meet unique data management and analytical needs. Accountants also are beginning to perform more technical duties, such as implementing, controlling, and auditing computer systems and networks and developing technology plans.
Work environment. Most accountants and auditors work in a typical office setting. Some may be able to do part of their work at home. Accountants and auditors employed by public accounting firms, government agencies, and organizations with multiple locations may travel frequently to perform audits at branches, clients' places of business, or government facilities.
Almost half of all accountants and auditors worked a standard 40-hour week in 2008, but many worked longer hours, particularly if they are self-employed and have numerous clients. Tax specialists often work long hours during the tax season.

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Sejarah

Akuntansi adalah pengukuran, penjabaran, atau pemberian kepastian mengenai informasi yang akan membantu manajer, investor, otoritas pajak dan pembuat keputusan lain untuk membuat alokasi sumber daya keputusan di dalam perusahaan, organisasi, dan lembaga pemerintah. Akuntansi adalah seni dalam mengukur, berkomunikasi dan menginterpretasikan aktivitas keuangan. Secara luas, akuntansi juga dikenal sebagai "bahasa bisnis".^[1] Akuntansi bertujuan untuk menyiapkan suatu laporan keuangan yang akurat agar dapat dimanfaatkan oleh para manajer, pengambil kebijakan, dan pihak berkepentingan lainnya, seperti pemegang saham, kreditur, atau pemilik. Pencatatan harian yang terlibat dalam proses ini dikenal dengan istilah pembukuan. Akuntansi keuangan adalah suatu cabang dari akuntansi dimana informasi keuangan pada suatu bisnis dicatat, diklasifikasi, diringkas, diinterpretasikan, dan dikomunikasikan. Auditing, satu disiplin ilmu yang terkait tapi tetap terpisah dari akuntansi, adalah suatu proses dimana pemeriksa independen memeriksa laporan keuangan suatu organisasi untuk memberikan suatu pendapat atau opini - yang masuk akal tapi tak dijamin sepenuhnya - mengenai kewajaran dan kesesuaiannya dengan prinsip akuntansi yang berterima umum.
Praktisi akuntansi dikenal sebagai akuntan. Akuntan bersertifikat resmi memiliki gelar tertentu yang berbeda di tiap negara. Contohnya adalah Chartered Accountant (FCA, CA or ACA), Chartered Certified Accountant (ACCA atau FCCA), Management Accountant (ACMA, FCMA atau AICWA), Certified Public Accountant (CPA), dan Certified General Accountant (CGA). Di Indonesia, akuntan publik yang bersertifikat disebut CPA Indonesia (sebelumnya: BAP atau Bersertifikat Akuntan Publik).

Lukisan Luca Pacioli

Akuntansi sebagai suatu seni yang mendasarkan pada logika matematik - sekarang dikenal sebagai “pembukuan berpasangan” (double-entry bookkeeping) - sudah dipahami di Italia sejak tahun 1495 pada saat Luca Pacioli (1445 - 1517), yang juga dikenal sebagai Friar (Romo) Luca dal Borgo, mempublikasikan bukunya tentang “pembukuan” di Venice. Buku berbahasa Inggris pertama diketahui dipublikasikan di London oleh John Gouge atau Gough pada tahun 1543.

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Laporan akuntansi

Akuntansi disebut sebagai bahasa bisnis karena merupakan suatu alat untuk menyampaikan informasi keuangan kepada pihak-pihak yang memerlukannya. Semakin baik kita mengerti bahasa tersebut, maka semakin baik pula keputusan kita, dan semakin baik kita di dalam mengelola keuangan. [2] Untuk menyampaikan informasi-informasi tersebut, maka digunakanlah laporan akuntansi atau yang dikenal sebagai laporan keuangan. Laporan keuangan suatu perusahaan biasanya terdiri atas empat jenis laporan, yaitu neraca, laporan laba rugi, laporan perubahan modal, dan laporan arus kas.[3]

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Siklus Akuntansi

Untuk Membuat Laporan Keuangan, terdapat delapan langkah, yang dikenal dengan Siklus Akuntansi. kedelapan langkah tersebut adalah:[rujukan?]

1. Transaksi keuangan
2. Mencatat segala transaksi keuangan, berdasarkan bukti asli transaksi, dalam satu periode akuntansi
3. Membuat Jurnal Umum berdasarkan catatan no.2
4. Membuat Buku Besar
5. Membuat Jurnal Penyesuaian
6. Membuat Laporan Keuangan: Laporan Laba rugi, Neraca, dan Leporan Perubahan Modal
7. Membuat Jurnal Penutup
8. Membuat Neraca Saldo setelah penutupan

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Kualifikasi dan regulasi di bidang akuntansi

Persyaratan untuk dapat masuk dalam profesi akuntansi berbeda di setiap negara.

Amerika Serikat

Di Amerika Serikat, akuntan yang berpraktik disebut Certified Public Accountant (CPA), Certified Internal Auditor (CIA) dan Certified Management Accountant (CMA). Perbedaan jenis sertifikasi adalah dalam hal jenis-jenis jasa yang ditawarkan, walaupun mungkin saja satu orang memiliki lebih dari satu sertifikat. Sebagai tambahan, banyak pekerjaan akuntansi dikerjakan oleh seseorang tanpa memiliki sertifikasi namun di bawah pengawasan seorang akuntan bersertifikat.

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Kantor akuntan the Big Four

Kantor akuntan the Big Four merupakan kantor akuntan internasional terbesar di dunia yang terdiri dari:

• PricewaterhouseCoopers
• Deloitte
• Ernst & Young
• KPMG

Kalau ditelusuri, sejarah keempat kantor akuntan terbesar tersebut berasal dari Eropa, yang sampai saat ini terbentuk dari serangkaian panjang penggabungan usaha. PricewaterhouseCoopers dan Deloitte didirikan di Inggris. Ernst & Young didirikan oleh seorang akuntan dari Skotlandia. KPMG merupakan produk gabungan dari dua kantor besar dari Belgia dan Belanda. Namun, karena pengaruh ekonomi Amerika Serikat yang sangat dominan, kantor-kantor cabang the Big Four yang berlokasi di Amerika Serikat selalu berhasil memperoleh penghasilan yang lebih besar dibanding dengan gabungan kantor-kantor cabangnya seluruh dunia.
Sebelum terjadinya skandal Enron dan beberapa skandal akuntansi lainnya, ada lima kantor akuntan terbesar yang dinamakan the Big Five. Sejak pemisahan bisnis jasa atestasi Arthur Andersen, di Amerika Serikat sebagian besar bergabung dengan KPMG sedangkan di luar Amerika bergabung dengan Deloitte & Touche, Arthur Andersen keluar dari kelompok itu. Sebelumnya, pengelompokan kantor akuntan terbesar ini juga dikenal sebagai the Big Six dan the Big Eight.

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Balance Sheet. – Assets

Marilyn moves on to explain the balance sheet, a financial statement that reports the amount of a company's (A) assets, (B) liabilities, and (C) stockholders' (or owner's) equity at a specific point in time. Because the balance sheet reflects a specific point in time rather than a period of time, Marilyn likes to refer to the balance sheet as a "snapshot" of a company's financial position at a given moment. For example, if a balance sheet is dated December 31, the amounts shown on the balance sheet are the balances in the accounts after all transactions pertaining to December 31 have been recorded.


(A) Assets
Assets are things that a company owns and are sometimes referred to as the resources of the company. Joe readily understands this—off the top of his head he names things such as the company's vehicle, its cash in the bank, all of the supplies he has on hand, and the dolly he uses to help move the heavier parcels. Marilyn nods and shows Joe how these are reported in accounts called Vehicles, Cash, Supplies, and Equipment. She mentions one asset Joe hadn't considered—Accounts Receivable. If Joe delivers parcels, but isn't paid immediately for the delivery, the amount owed to Direct Delivery is an asset known as Accounts Receivable.

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