Rizki

1. Penggunaan Fair-value Basis dalam penilaian aktiva, baik aktiva tetap, saham, obligasi dan lain-lain, sementara sampai dengan saat ini penggunaan harga perolehan masih menjadi basic mind akuntansi Indonesia. Sayangnya IFRS sendiri belum memiliki definisi dan petunjuk yang jelas dan seragam tentang pengukuran berdasarkan nilai wajar ini.
2. Jenis laporan keuangan berdasarkan PSAK terdiri dari 4 elemen (Neraca, Rugi-Laba dan Perubahan Ekuitas, Cashflow, dan Catatan atas Laporan keuangan). Dalam draft usulan IFRS menjadi 6 elemen (Neraca, Rugi-Laba Komprehensif, Perubahan Ekuitas, Cashflow, Catatan atas Laporan keuangan, dan Neraca Komparatif). Penyajian Neraca dalam IFRS tidak lagi didasarkan pada susunan Aktiva, Kewajiban dan Ekuitas, tapi dengan urutan Aktiva dan Kewajiban usaha, Investasi, Pendanaan, Perpajakan dan Ekuitas. Laporan Cashflow tidak disajikan berdasarkan kegiatan Operasional, Investasi dan Pendanaan, melainkan berdasarkan Cashflow Usaha (Operasional dan investasi), Cashflow perpajakan dan Cashflow penghentian usaha.
3. Perpajakan perusahaan, terutama terkait pajak atas koreksi laba-rugi atas penerapan IFRS maupun atas revaluasi aktiva berdasarkan fair-value basis

Many people believe that governments should spend more money on improving roads and highways. However, other people think that more money should be spent on improving public transportation. Personally, I think that both of these opinions have their advantages and disadvantages.

The first reason for improving public transportation is overpopulation. The amount of cars is rising dramatically. As a result of this fact the contemplation of air is increasing that leads to irreversible aftereffects such as the presence of acid rains and different kinds of human diseases. So, the improving of public transportation will reduce pollution.

The second reason for this is the possibility to decrease the amount of traffic jams that also have a huge influence on air pollution. Moreover, it will save time and people's money. One does not have to pay for gas for his car, car insurance, repair,  oil change and etc.

The third reason for this is a sharp decrease in the level of car accidents. People will feel more secure in this case.

However, despite all these advantages this decision has a few disadvantages. First of all, public transportation means the presence of schedule and working hours. So, one has to wait for a bus or for a train in a subway or call for a taxi in order to get somewhere. Second of all, it is a big chance that one has to spend some time getting to the nearest bus stop or subway entrance.

As for roads and highways, I think it is a very important and topical issue. A personal car in this modern world is an essential vehicle. It gives one freedom and independence. Improving roads and highways governments will decrease the number of car accidents and traffic jams. I believe that in several years air pollution can be dramatically reduced by using sun energy to refuel our cars.

Finally, I think that governments should spend money on improving public transportation as well as on roads and highways because it will benefit all  people.

Indonesia has many cultural heritages. Bali is one of famous with cultural heritage. Traditional dance from bali really famous, the name famous traditional dance from bali are “tari kecak and “tari pendet”.  Traditional dance almost everyday you can watch the show. Traditional dance “tari kecak” play by man who sit make like circle accompanied with the instrumental and the man say “ cak” with hands up in the air. Traditional dance “tari pendet” play by women, “tari pendet” have unique movement special in the eyes. All traditional dances in bali have meaning in religious. As foreign visitor you can teach our traditional dance and know about the historical from that traditional dance is really fun.
Bali has beautiful nature. Famous nature in bali is beach. Bali has many beautiful beaches. The famous beach is kuta. In this place many foreign visitor come to kuta beach. In kuta beach you can see beautiful sunrise and sunset.
Bali is famous for its religious. Most people in bali is hindu religion. There are so many places for pray. The place name is pura. A foreign vistor, if you want to spend time in bali not come when nyepi day. In nyepi day you can not do anything. Nyepi is the big day for hindu religion. If you want to religious tour hindu religion, bali is the right choice.
Entertainment in bali also have good perfomance. Bali has many show perfomance in the night which that can entertain the audience. Bali ever be place in film eat pray love. Tourism can visit many place in bali there are legian beach, sukowati market, nusa dua bali and many more.
In conclusion, I think bali is the best palce for foreign visitor to spend in one day. Accses to bali is easy because bali has international airport. So come to my country and explore the beautiful place in my country.

It is hard to imagine modern life without computers. Computers are often being regarded as one of the finest inventions ever made in the history of mankind. Some people hold the opinion that computers have made life easier and more convenient , but others take a negative attitude. In my opinion, I agree that computers provide many opportunities for people and also they help people for many subjects. 

Firstly, one of the main advantage of computers is that people can learn a lot of information by using internet. For example,with 'google' the largest searching motor you can find everything you want to know. 

Secondly, another important advantage of computers is that people comunicate each other by using email. Before this, people had to write mail on the paper and this mail was reached receiver one or two days later. On the other hand, by computer, mail reach reciever one or two minutes later. Additionally, It makes easy many works in bussiness life. This method also help to decrease telephone bills because many people prefer sending email instead of calling.

In conclusion, i think in general computers have more positive effects than negative, and it is a grate innovation in the history of mankind.

Do you agree or disagree if grades (marks) encourage students to learn ? I agree with this statement, because examinations are a good way for a student to review what students have learned; test scores are a standard measurement for students learning ability and knowledge level; and the test system can benefit their future.

First, tests are important for students learning. Attending classes is not enough for students to learn the subjects no matter how carefully they listen to what teachers say. They need examinations to review the lessons. In most cases, grades or marks are the only means by which teachers measure students learning ability and learning progress. Therefore, grades encourage students to study for examinations, and it is good system for them to learn the subjects.
Secondly, test scores are a standard measurement for students learning ability and knowledge level. Most people would agree with this, therefore universities all over the world take test results as a standard measurement to give admission to new students, to offer fellowships, and to decide whether to grant a student graduation. High school teachers use test results as a means to evaluate the effects of teaching, and students learning progress. By test scores, teachers also know each individual student’s ability to learn.

The conclusion is marks can stimulate student to learn, and good marks can give them advantages in going to a good university and finding a good job. Therefore I strongly support the statement that marks can encourage students to learn.

I. PENDAHULUAN