Jumat, 19 Februari 2010

IFRS

TUGAS RISET AKUNTANSI
Nama Kelompok : Devi (20207293)
Fitriana Dewi (20207477)
Dwi Purita Warni (21207237)
KELAS : 3EB01

INTERNATIONAL FINANCIAL REPORTING STANDARD

The SEC approved rule amendments under which financial statements from foreign private issuers in the United States will be accepted without reconciliation to U.S. GAAP only if they are prepared using International Financial Reporting Standards as issued by the International Accounting Standards Board.

A new accounting system that most of the world is shifting to is not that hard or costly to implement but it does have it is little quirks. That seemed to be the consensus today at a roundtable discussion at the U.S. Securities & Exchange Commission.
The push for a new international accounting system is picking up traction. As the Corner Office reported April 8, moves to accept International Financial Reporting Standards IFRS instead of the GAAP Generally Accepted Accounting Principles could well happen in the U.S., the last GAAP hold out.
CHICAGO -- In a national survey of chief financial officers and senior comptrollers conducted by Grant Thornton LLP, the U.S. member firm of Grant Thornton International, one of the six global accounting, tax and business advisory organizations, 56 percent do not agree with the SEC's proposal to permit foreign firms.
Here Comes IFRS, a Whole New Accounting System Here Comes the IFRS Like it or not we are in a global economy and if US companies are going to compete overseas and file taxes and disclose financial data they are going to have to use IFRS.
A study by Ernst & Young concludes that the transition to International Financial Reporting Standards IFRS ... A study by Ernst & Young concludes that the transition to International Financial Reporting Standards IFRS has been highly successful, even though the new financial statements retain a strong.
www.IFRS in America.com
Blog posts 2008-08-05
Peter Galuszka
SUMMARY :
International Financial Reporting Standards (IFRS) instead of the GAAP Generally Accepted Accounting Principles and then according to Ernst n young the international financial reporting standard is really highly successful.
But there is another opinion about a new international financial reporting standard from SEC in Chicago , they said that 56 percent of them is not agree about a new IFRS.
This new international financial reporting standard system is still in conversation. We feel the system couldn’t accept to all levels in that country.

Kamis, 18 Februari 2010

The Three Kingdoms

Pre-20th Century

??- 57 B.C.: Evidence of inhabitants in Korea from as early as 4000 BC exists in Korea. Legend has that the man-god Tan Gun founded the Joseon (meaning Land of the Morning Calm) Kingdom in 2333 BC. Almost no centralized communities existed from then until three kingdoms emerged in the 1st century BC.


57 B.C. - 668 A.D.: The Three Kingdoms of Silla, Goguryeo, and Baekje had similar ethnic and linguistic backgrounds. Koguryo occupied the northern part of the peninsula from the Chinese border to the Han River, while Silla and Baekche dominated the southern regions. All three kingdoms were heavily influenced by China, and Buddhism was introduced to Koguryo in 372. Various alliances were formed either with or against the Chinese until 660 when Silla allied with China to overthrow Baekje. Goguryeo fell shortly afterwards in 668.


668 - 935: The Silla Kingdom period marked the start of Korea's cultural development. Buddhism expanded and furled the construction of numerous temples and art works. However, despite Chinese influences, Silla remained largely tribal in culture. Society divided into distinct classes with a large semi-slave population supporting an aristocratic minority. Warlords began amassing power bases to the north and eventually took over Silla and founded a new kingdom- Goryeo.

918 - 1392: Korea's English name was derived during the Goryeo period. At this time the government codified the laws and introduced a civil service system. During this time Buddhism flourished and spread throughout the peninsula. Like other kingdoms before it, Koryo was also subject to internal strife and external threats, most notably from the Mongols who had taken over China. In 1231 the Mongols invaded Korea, forcing the royal family to flee to Kanghwa Island near Seoul. After 25 years of struggle, the royal family finally surrendered. The following 150 years saw continued Goryeo rule, but under the control of the Mongols. As the Mongols declined in power, so too did Goryeo. In 1392 a Korean general, Yi, Song-gye, was sent to China to campaign against the Ming rulers. Instead, he allied himself with the Chinese, returned to overthrow the Korean king, and setup his own dynasty. During this time, Korea also perfected the art of celadon pottery.

1392 - 1910 The ruler of the Yi Dynasty (also known as the Joseon Dynasty) moved the capital to Hanyang-gun (today's Seoul) in 1394 and adopted Confucianism as the country's official religion. As a result, Buddhists lost much of their wealth and power. It was during this period that the Korean alphabet, Hangeul, was invented by King Sejong the Great. This period also had its share of external problems, suffering invasions by the Japanese (1592-1598) and the Manchus (1627-1636). With the arrival of Japanese and Western traders in the 19th century, the Korean rulers tried to prevent the opening of the country to foreign trade by closing the borders, earning Korea its nickname of the Hermit Kingdom. Beginning in 1876, the Japanese forced a series of Western-style trade agreements on Korea, leading to Japan's eventual annexation of the country in 1910. Due to growing anti-Japanese sentiment, in 1897 King Kojong declared himself to be emperor of the Taehan Empire, an independent Korea. However, during the Russo-Japanese War (1904-1905), Japanese forces moved onto the peninsula, despite Korean declarations of neutrality. The signing of the Japan-Korea Protection Treaty in 1905 gave Japan virtual control over Korea, and in 1910 a Korean royal proclamation announced the annexation by Japan.

MENGAPA SAYA PERLU BELAJAR BAHASA INDONESIA

Kita harus belajar bahasa Indonesia karena bahasa Indonesia adalah bahasa kebangsaan, kedudukannya berada diatas bahasa-bahasa daerah. Salah satu manfaat belajar bahasa Indonesia adalah untuk keperluan berkomunikasi secara resmi dalam acara-acara formal. Agar komunikasi efektif dan lancar maka kita perlu memperkaya kosakata.dengan komunikasi yang efektif, kita akan dapat mengutarakan gagasan kita. Oleh karena itu belajar bahasa Indonesia sangatlah penting agar kosakata kita terus bertambah dan berkualitas. Bahasa Indonesia juga merupakan bahasa persatuan karena Indonesia terdiri dari berbagai macam suku dan bahasa maka bahasa Indonesia sangat diperlukan agar komunikasi yang dilakukan oleh orang-orang yang berbeda suku dapat lebih efektif.

Bahasa Indonesia ditetapkan sebagai bahasa Negara pada 18 Agustus 1945. Sebagai bahasa Negara, bahasa Negara dipakai untuk kegiatan yang berhubungan dengan kenegaraan seperti pidato-pidato resmi, dokumen, dan surat-surat resmi harus ditulis dalam bahasa Indonesia. Bahasa Indonesia juga digunakan dalam penulisan makalah, laporan penelitian, skripsi, tesis, dan disertasi. Jadi berbanggalah memiliki bahasa Indonesia!

Selasa, 16 Februari 2010

KOREAN HOUSES

KOREAN HOUSES


The basic layout of the Korean house is still to be found in the countryside and in urban areas where the residents have enough money to own the land that its required to preserve the characteristic of the traditional home. The house is built above ground level in an L-shape, with rooms placed side by side along the inside of the wall that surrounds the family courtyard. People therefore step up and into the rooms, and they always remove their shoes before entering.

Some of the rooms connected to each other but all of them open on the inner courtyard, either directly or via a porch that runs it front of several of the rooms. Since the rooms open inward toward the central courtyard and their back walls actually make up part of the outer wall of the enclosure, the perimeter of a Korean house can present a rather plain face to the passerby in the street. The back walls of the rooms may have small windows that look directly out onto the street, but the person can walk all around the outside of the hose and learn very little about who or what is inside. This assures privacy and security. The woman of the household are supposed to be safe from prying eyes and casual encounters with men on the outside, and the wealth of the household is not supposed to be obvious to thieves.

Koreans have a unique system for heating their homes in the winner. The kitchen is built lower than the other rooms. Cooking is done over a fire whose smoke and hot air are fed through a system of channels underneath the floors of the rooms that lead to chimneys at the other end of the house. Since the floors in these rooms are solid rock, mud and mortar, they retain the heat that is channeled through them, keeping the occupants warm throughout the day and night. Korean call these ondol floors, and they are so fond of the system that even in modern apartments they built copper pipes in the floors to carry warm water and achieve the same effect.

The ondol heating system is one reason why Koreans sit on the floor, sleep on the floor, and work and eat low tables instead of raised tables with chairs. At night, the view pieces of furniture are pushed to the side and pads and quilt are brought from the closet and unrolled for sleeping, again on the warm floor. The floor in a Korean house therefore is not really a “floor” at all but a special living surface that’s constantly being cleaned and polished. Stepping on this surface with shoes on would be like stepping on the sofa or bed with shoes on in American house. This is why Koreans always leave their shoes outside the room door or underneath the little porch, if there is one. In fact, it feels s” homes and apartments there is a little entryway designed for taking shoes off and putting them on.

Minggu, 14 Februari 2010

Korean Family Life

KOREAN FAMILY LIFE
Fathers and grandfathers are the main authority figures in Korean families. This has been true since the official adoption of neo-Confucianism as the state philosophy at the beginning of the Choson period, around A.D. 1400, and it reflect the historic pattern of patriarchy in East Asian culture. Children, in return, are required to practice “filial piety”. Filial piety (Korean:Hyo) begins the fact that people are eternally indebted to the parents who give them life, nourish them as helpless infants, protect and provide for them in childhood, and show them how to become good human beings. During childhood people acquire an appreciation for the family heritage that is being handed down to them from previous generation through their parents. They learn that as adults they will be responsible for maintaining and preserving the family heritage and for passing it along to their own future children. They understand that they are part of a network of relatives, with duties and obligation to everyone else in the family. They also realize that they can call upon their family for support throughout their lives. The obligations are mutual and operate as a important source of identity and emotional security.

The idea of filial piety is so pervasive in Korean culture that the language itself is structured to reflect the junior-senior relationship of the parties in any given conversation. A younger person will attach “honorific” elements to sentences to show his or her respect to a parent, teacher or boss. Throughout every day, people are constantly figuring their relative position and adjusting the way they speak accordingly. Filial piety is thus the model for almost all social relationship in Korea.

Korean accept filial obligation as part of life. The obligations set the patterns for getting along with other people and make it easier to know how to act in daily situations. Everyone agrees that parents have a duty to their own ancestors to be wise and benevolent toward their children. Everyone also agrees that that it’s the children’s duty to obey their parents and to repay them with loyalty and sincere effort. In relationship outside the family, people also understand how to behave toward others who are above or below them on the social scale. The idea of filial piety is a model for all these relationships as well.

Today, when most Koreans live in cities, there is much nostalgia for the days when farming household often consisted of grandparents, parents and children generation under one roof. There was no old age insurance or social security system, so different generations of a family took care of each other.

City life has changed that, and in today’s high-rise apartment buildings there is little to compare with the social interaction that was so much a part of Korean village life. Nor there is the space. Korean farmhouses were never roomy, but it was easy enough to step outside into the porch, or into the yard. Elderly people nowadays find it boring to be cooped up in apartments with elevators that can only take them down to traffic-choked streets where there is nothing to do but shop. Now that there is medical insurance and a certain amount of old age pension support, older Koreans often opt for their own apartments and live apart from their adult children for as long as they can. In this respect modern urban life in Korea resemble life in the United States.


Dalam keluarga Korea, Ayah dan kakek merupakan seseorang yang berwenang terhadap keluarga. Hal ini terlihat sejak periode raja Cheoson. Anak-anak di keluarga Korea selalu dibiasakan berdiskusi dengan orangtua mereka. Mereka membicarakan bahwa anak-anak sangat berhutang budi terhadap orangtua yang telah memberikan mereka kehidupan, merawatnya saat bayi, melindungi dan memberikan masa kecil yang menyenangkan. Hal itu dilakukan agar anak-anak mereka tumbuh menjadi seseorang yang baik. Sejak kecil anak-anak belajar menghargai warisan budaya dari generasi terdahulu sebelum orangtua mereka, mereka akan mengajarkannya kembali pada keluarga mereka dimasa mendatang. Mereka mengerti bahwa mereka adalah bagian dari keluarga, ini sangat penting untuk identitas dan emosional mereka.

Orang yang lebih muda mengucapkan sebutan kehormatan jika berbicara, itu untuk menunjukkan rasa hormatnya kepada orangtua, guru, atau atasan. Begitulah hampir semua hubungan sosial di Korea.

Korea menerima kewajiban seorang anak sebagai bagian dari kehidupan. Itu diperlukan untuk tahu bagaimana bersosialisasi dengan orang lain dan tahu bagaimana harus berbuat. Setiap orang setuju bahwa orangtua mempunyai kewajiban kepada leluhur mereka untuk bijaksana dan baik kepada anak-anak mereka. Semua orang juga setuju bahwa anak-anak mempunyai kewajiban untuk mematuhi orangtua mereka. Dalam hubungan diluar keluarga, orang-orang juga mengerti bagaimana bersikap kepada orang lain yang lebih tua atau yang lebih muda dari mereka dalam status sosial.

Sekarang ketika mereka tinggal di perkotaan, mereka hanya bisa mengenang saat-saat ketika kakek, nenek, orangtua, dan anak-anak tinggal bersama dalam satu atap. Kakek dan nenek mengasuh cucu mereka dan melihat cucunya saat mulai belajar berjalan. Kakek biasanya pergi keluar untuk menemui sespuh desa atau kadang-kadang minum dikedai minuman.

Kehidupan di kota telah merubah semua itu, bangunan napartemen disana sangat kecil jika dibandingkan dengan kehidupan sosial di desa. Sekarang orang yang sudah tua merasa bosan karena hanya bisa mengurung diri di dalam apartemen dengan lift yang hanya bisa membawanya turun ke jalan dimana disana tidak ada yang bisa dilakukan kecuali belanja. Mereka merasa kerepotan dengan perubahan dari kehidupan di desa dengan kehidupan di kota. Keadaan ini mirip dengan kehidupan di AS.


Sumber : buku Culture And Custom of Korea dengan terjemah ala kadarnya dari saya

About Me

I will write composition about my friend’s opinion on me. One of my friend is Dwi, she is my friend since semester one up to now and I think we will one class until we finish the study . She said that I am friendly and nice, we also share about anything, particularly about islam. Oh I have almost forgotten, she also said that I am often to do ignorance and she is very hate about it. He8 anyway I like this and I’d appreciate more of her opinion.
My friend else say that I am friendly, patient and very cute with my veil. But sometimes I also “gokil” at one moment. She also opinion that I am creative because I can make of all kinds souvenir with flannel clothes. For example I can make bross, hanger, frame etc. She is very annoyed if I put my stocking careless. While she also careless if put her stocking. He8
In general, my friends opinion about me is very good and I like that because their opinion very queer but its honest. Really my English is very bad, but this is duty from my English teacher.