kode etik akuntansi hal 142-143 sub indonesia

IESBA KODE ETIK UNTUK AKUNTAN PROFESIONAL

Bujukan Penawaran menerima

Seorang akuntan profesional dalam bisnis atau keluarga langsung atau dekat

anggota dapat menawarkan bujukan . Bujukan dapat mengambil berbagai

bentuk, termasuk hadiah , keramahtamahan, perlakuan istimewa , dan tidak pantas

menarik bagi persahabatan atau loyalitas .

Penawaran bujukan dapat menimbulkan ancaman terhadap kepatuhan dengan

prinsip-prinsip dasar . Ketika seorang akuntan profesional dalam bisnis atau

anggota keluarga dekat atau dekat ditawarkan bujukan , situasi

harus dievaluasi . Ancaman kepentingan pribadi atau kerahasiaan objektivitas

diciptakan ketika sebuah ajakan dibuat dalam upaya untuk terlalu mempengaruhi

tindakan atau keputusan , mendorong perilaku ilegal atau tidak jujur ​​, atau mendapatkan

informasi rahasia . Ancaman intimidasi untuk objektivitas atau

kerahasiaan diciptakan jika pancingan tersebut diterima dan itu adalah

diikuti dengan ancaman untuk membuat penawaran umum dan merusak reputasi

baik akuntan profesional dalam bisnis atau langsung atau dekat

anggota keluarga.

Keberadaan dan pentingnya setiap ancaman akan tergantung pada alam ,

nilai dan maksud di balik tawaran itu . Jika pihak ketiga yang wajar dan informasi ,

menimbang semua fakta dan keadaan tertentu , akan mempertimbangkan

bujukan signifikan dan tidak dimaksudkan untuk mendorong perilaku etis ,

maka seorang akuntan profesional dalam bisnis dapat menyimpulkan bahwa penawaran tersebut

dibuat dalam kegiatan usaha normal dan umumnya dapat menyimpulkan bahwa

tidak ada ancaman yang signifikan terhadap kepatuhan dengan prinsip-prinsip dasar .

Pentingnya setiap ancaman harus dievaluasi dan perlindungan diterapkan bila

diperlukan untuk menghilangkan mereka atau menguranginya ke tingkat yang dapat diterima . ketika

ancaman tidak dapat dihilangkan atau dikurangi ke tingkat yang dapat diterima melalui

aplikasi perlindungan keamanan , seorang akuntan profesional dalam bisnis tidak akan menerima

pancingan tersebut . Sebagai ancaman nyata atau jelas bagi pemenuhan

prinsip-prinsip dasar tidak hanya timbul dari penerimaan pancingan

tapi , kadang-kadang, hanya dari fakta tawaran yang telah dibuat , tambahan

pengamanan harus diadopsi . Seorang akuntan profesional dalam bisnis harus

mengevaluasi setiap ancaman dibuat dengan tawaran tersebut dan menentukan apakah akan mengambil satu atau

lebih dari tindakan berikut :

( a) Menginformasikan tingkat manajemen yang lebih tinggi atau mereka yang dituduh dengan

 tata kelola organisasi yang mempekerjakan segera ketika seperti

penawaran yang telah dibuat ;

( b ) Menginformasikan pihak ketiga dari tawaran - misalnya , sebuah badan profesional atau

majikan dari individu yang membuat penawaran ; profesional

IESBA KODE ETIK UNTUK AKUNTAN PROFESIONAL

akuntan dalam bisnis mungkin Namun , mempertimbangkan mencari nasihat hukum

sebelum mengambil langkah tersebut , dan

( c ) Advising anggota keluarga langsung atau dekat ancaman yang relevan dan

pengamanan di mana mereka berpotensi dalam posisi yang mungkin mengakibatkan

tawaran bujukan , misalnya , sebagai akibat dari pekerjaan mereka

situasi , dan

( d) Memberitahukan tingkat manajemen yang lebih tinggi atau mereka yang dituduh dengan

tata kelola organisasi yang mempekerjakan mana langsung atau dekat

anggota keluarga dipekerjakan oleh pesaing atau calon pemasok

dari organisasi tersebut .

Penawaran pembuatan

Seorang akuntan profesional dalam bisnis mungkin dalam situasi di mana

akuntan profesional dalam bisnis yang diharapkan, atau berada di bawah tekanan lainnya ,

untuk menawarkan bujukan untuk mempengaruhi proses penilaian atau keputusan - keputusan

dari individu atau organisasi , atau mendapatkan informasi rahasia .

tekanan tersebut dapat berasal dari dalam organisasi mempekerjakan , untuk

Misalnya , dari seorang rekan atau atasannya . Hal ini juga dapat berasal dari eksternal

individu atau organisasi menyarankan tindakan atau keputusan bisnis yang

akan menguntungkan bagi organisasi yang mempekerjakan , mungkin mempengaruhi

akuntan profesional dalam bisnis tidak benar .

Seorang akuntan profesional dalam bisnis tidak akan menawarkan bujukan untuk

benar mempengaruhi penilaian profesional dari pihak ketiga .

Dimana tekanan untuk menawarkan bujukan tidak etis berasal dari dalam

mempekerjakan organisasi , akuntan profesional harus mengikuti

prinsip dan panduan tentang resolusi konflik etika yang ditetapkan dalam Bagian

Sebuah Kode Etik ini .

chrispher columbus

Columbus (Genoese: Christoffa original Name Corombo, [citation needed] born 30 October 1451 – 20 may 1506, at age 54) was an Explorer and trader from Genoa, Italy, who crossed the Atlantic Ocean and reached the Americas on October 12, 1492. The trip is funded by Queen Isabella of Castile, Queen of Spain after the conquest of Andalusia. He believes that the Earth is spherical, and think a boat can get to the far East via the West.

Columbus was not the first people to arrive in America, which he found were already occupied. He is also not the first European to arrive to the continent as it has now been widely recognized that the Vikings from Northern Europe have travelled to North America in the 11th century and founded a colony L'Anse aux Meadows for a brief period. There are estimates that the unknown sailors never visited America before Columbus and membekalkannya, the source for his victory. There are also many theories of expeditions to the Americas by various people all the time.

Pre-Columbian Mesoamerican City-State thinks that the island was still a Virgin, inhabited at all. They are oriented towards making the island as an extension of the territory of Spain. But after the fights, Columbus was shocked to find exactly the building he had ever seen before when it landed in Africa. Columbus originally greeted kindly by the Indians, but after being discovered intention as bad coming up on the island, many of the pre-Columbian Mesoamerican City-State got resistance from local residents. Some of the fleet belonging to the groups of pre-Columbian Mesoamerican City-State sunk by Indian tribes because they feel offended and threatened by the arrival of the pre-Columbian Mesoamerican City-State.

biografi Napoleon Bonaparte

Napoleon Bonaparte (1769 1821) may be a figure who has always caused controversy for many. Those who live at that time or subsequently almost always face a dilemma: if he found this in a particularly harsh and bars who likes to kill people or a leader who always gets the sympathy of his followers? He was always giving poison his troops wounded per aftermath of war. Is it because it does not matter to them or precisely because he could not bear to see them suffer and do not want to see them suffer? Legend says that he also always brings a little stock in every war from the course is required troops. Was it because he was violent and had no compassion or precisely because he's a realistic? He probably just thought it would be a lot of soldiers who died in the war so that the number of troops decreased. Maybe we'll find the answer if you know more about him
The French General and Emperor Napoleon I, famous, came out of his mother's womb in Ajaccio, Corsica, in 1769. Originally named Napoleon Bonaparte. Corsica in French territory just fifteen months before Napoleon was born, and at times his Napoleon Corsica nationalist who considers the French oppressors. However, Napoleon sent entered the Military Academy in France and when he finished in 1785 at the age of fifteen she's so French army rank of Lieutenant.
Napoleon saw his first chance was in 1793, in the battle of Toulon (France recaptured the city from the hands of United Kingdom), place Napoléon served in the artillery units. At that time she was no longer holding on to understand Corsicanya, but the nationalists already consider themselves French. Success-success that he was getting to him, so at Toulon Brig and in 1796 he was given a load of responsibility so the command of the French army in Italy. In the country, between the years 1796-1797, Napoleon successfully captured a spate of victories that made him a hero, when it was returned to France.
In 1798 he led the invasion of France to Egypt. This move turned out to be a catastrophe. On land, large Napoleon successfully, but the United Kingdom Navy under the command of Lord Nelson with a steady tear apart the French fleet, and in 1799 Napoleon left his army in Egypt and returned to France.
Arriving in France, Napoleon's jelly it can conclude that the people of France are relived with his victories in the Italian rather than French expedition to Egypt's failure. Hold on to this fact, just a month after he stepped on the Earth of France, Napoleon took part in a power struggle with Albe Sieyes and others. This coup, gave birth to a new Government called the "Consulate" and Napoleon became first Consul. Although the Constitution had been drafted carefully and accepted by people's plebiscite, this approval is a mere guise to cover military dictatorship of Napoleon who immediately capable of elbowing and crippling opponents.
The rise of Napoleon's rise to power to the downright amazing. In August 1793, before the battle of Toulon, Napoleon samasekali unknown people. He's nothing more than a low officer twenty-four years and a not fully French. However, less than six years later – still under thirty years of age – is incarnated so French authorities cannot be disproved yet, a digenggamnya for over fourteen years.
In the years of his rule, Napoleon made a major reshuffle in the Government administrative system and French law. For example, he recast the financial and judicial structures, he established the Bank of France and the French, as well as menyentralisir University Administration. Although each of these changes had a significant meaning, and in some respects had a long term influence power especially for France, does not have any influence on the means for other countries.
But one of the reshuffle carried out by Napoleon have the power of influence that goes beyond the limits of the country of France. That is, the preparation of what is famous as the Code Napoléon. In many ways, this code reflects the ideas of the French Revolution. For example, under this code, no special privileges based on birth and origins, all those same degrees in the eyes of the law. In unison with the code is fairly close to the old laws and customs that are accepted by the people of France the French system and its judgment. In General, code that moderate, organized neatly and is written with a concise, clear, and furthermore acceptable, easily understood. As a result, this code does not apply only in France (the French civil code that applies now is almost similar to the Napoleonic Code that) but also accepted in other countries changes tailored to local needs.
The politics of Napoleon are always growing conviction that he is the one who defended the French Revolution. But, in 1804 he himself are memperoklamirkan themselves as Emperor of France. Moreover, he appointed three of his brother on the throne in several European countries. This move can not help foster a sense of displeasure on the part of the people of the Republic of France which considers the vagaries of it entirely is a betrayal of the ideas and goals of the French Revolution. However, the main difficulty facing Napoleon's wars with foreign countries.
In 1802, in Amiens, Napoleon signed a peace treaty with the United Kingdom. This gives the wind relieved to France within the next ten years continuously in an atmosphere of war. However, in the following year peace treaty was broken and the war with United Kingdom and their allies began again. Although Napoleon's troops repeatedly won the battle on the Mainland, the United Kingdom could not be defeated if only its fleet is not terlumpuhkan. Unfortunately for Napoleon, the battle of the musykil at Trafalgar in 1805, the United Kingdom naval victories. Therefore, surveillance and efficacy of United Kingdom on the sea does not need to doubt. Although Napoleon's great victory (against Austria in Austerlitz and Russia) took place six weeks after Trafalgar, it in no way could erase the bitterness of defeat in ocean fleet sector.
in 1808 Napoleon do ketololan of France into the war involves a long and uncertain end of his roots in the Iberian Peninsula, where the French army embedded motionless over the years. The biggest mistake, however, Napoleon was his attack against Russia. In 1807 Napoleon met face to face with the Czar, and in the Treaty of Tilsit, they unanimously agreed to raise the eternal friendship. However, the conspiracy and fellowship it was gradually broken, and in 1812 Napoleon led troops June giant trampling the Earth Russia.
The results of these actions are the same. Russia forces generally avoid direct combat against the army of Napoleon, Napoleon can therefore go ahead with speed. In September, Napoleon occupied Moscow. However, the Russia membumihanguskan the city and most of the ground. After waiting for five weeks in Moscow (with the vain hope Russia will offer peace), Napoleon finally decided to step down, but this decision was too late. A combination of blows army of Russia and a cruel winter, no memadainya supply French forces resulted in the movement back into the morat-marit movement. Less than ten percent of the giant French troops could get out of Russia alive.
Other European countries, such as Austria and Prussia, conscious of right they had a good chance beats France. They combine all the strength against Napoleon, and at the time of the battle of Leipzig in October 1813, Napoleon returned bitter blow to stagger. The following year he stopped and was exiled to the island of Elba, a small island off the coast of Italy.
In 1815 he escaped from the island of Elba, returned to France, was well received and return to power. European powers soon promulgated the hundred days of the war and after the Spanish Grand Prix he again in Napoleon's rise to power, deadly defeat at Waterloo.
After Waterloo, Napoleon was imprisoned by the United Kingdom in St. Helena, a small island in the South Atlantic Ocean. This is where he breathed his last in 1821 by the cancer.
Military career of Napoleon presents an interesting paradox. Kegeniusan's movement was riveting, and when measured in terms of it, can be so he can be considered a general one for all times. But in the field of basic strategy he declined due to make errors-errors, such as for example the invasion into Egypt and Russia. His strategy was so dumb mistake that Napoleon does not deserve military leader nicknamed first-class. This second assumption is not fair? I think not. Indeed, the measure of the greatness of a general lies in its ability to do avoid mistakes that lead towards destruction. That kind of thing does not happen to Alexander the great, Genghis Khan and Tamerlane's Army never unbeatable. Since Napoleon was ultimately defeated in 1815, the French have a smaller area than ever belong in 1879, the outbreak of the revolution.
Napoleon, of course, an "egomaniac" and is often considered semodel by Hitler. However, there is a difference between the two is complicated. If Hitler acted his part at the instigation of the hidden ideology, Napoleon is solely driven by ambition that oportunistis and she had no taste and the butchery of outrageous conduct. In the reign of Napoleon, there was no such concentration camps like that belonged to Hitler.
Very masyhurnya name of Napoleon is very easy to trap the guy thought he was influential in extravagance. The influence of short-term indeed big, maybe bigger than Alexander the great, although not as big as Hitler. (According to estimates, about 500,000 French soldiers died in the Napoleonic wars, being approximately 800,000 people died during the Germany World War 2). By any measure, the destruction of Napoleon's deeds less than what Hitler did.
In regard to long-term influence, it seems more important than Hitler, Napoleon, although much less important than Alexander the great. Napoleon made far-reaching changes in the administration of France, but the French population is one of the seventy people of the world. In each incident, the kind of administrative changes should be reviewed from the perspective of the reasonable. Its influence on the French are much less than the changes a number of technological advances in the past two centuries later.
Many people say, the Napoleon provides opportunities for changes to the terkonsolidasinya and the mapannya of the borjuais of France. In 1815, when the French monarchy was finally reorganized, these changes are sustained and protected it so well so may return social patterns of old order a thing that is entirely impossible. But, the most important change actually occurs and arranged before Napoleon. In 1799 when Napoleon assumed control of Government might be every Street towards the return to the status quo is overdue. However, the ambitions of Napoleon himself keraja kingship, he did hold a vital role, spreads the idea of revolution throughout Europe.
Napoleon also brought the onset of influences and great in Latin America revolution. Their invasion of Spain to weaken the Government of Spain and its colonial handling in its occupied areas also by itself melonggar and ineffective. In a situation of de facto autonomy this is Latin America's independence movements started to erupt. Napoleon at the battle of Waterloo.
Of all the deeds of Napoleon, the most important and most have a long-term influence even outside the plan and are not attributable to the plans of Napoleon himself.
In 1803, Napoleon sold the area to the United States. He knows, courtesy of the French in North America difficult protected against invasions of the United Kingdom. In addition, he also needs money, the sale of land that may be trading Louisiana land for peace was the biggest in history and change the United States became a country-sized continent. What shape is inconceivable without this Louisiana United States. Will definitely be a country that samasekali is different from what we know now. And also worth a doubt United States could become a strong country without the purchase of Louisiana.
Napoleon, of course, isn't the only person acting and was responsible for sales. The American Government clearly grasp the role anyway. However, the offer of France to sell Louisiana was decided in negotiations by one person. And that guy Napoleon Bonaparte.

clannad after story

In the second part of the story, which starts immediately after the end of the first part but extends into the next seven years, Tomoya and Nagisa start living together and get married. Tomoya has to endure several hardships that the family has been suffering from, mainly involving Nagisa's illness. Just after Nagisa gives birth to their daughter Ushio, Nagisa dies of her illness, leaving Tomoya to fall into a state of depression. This causes Nagisa's parents, Akio and Sanae, to look after Ushio. Five years later, Tomoya meets Shino Okazaki, his paternal grandmother. Shino explains to Tomoya about his father's past and tragedy, similar to Tomoya's current situation after Nagisa's death. After hearing that, Tomoya decides to raise Ushio and acknowledge Naoyuki as his father. Shortly after Tomoya regains his purpose for living, Ushio is struck with the same disease as Nagisa. Tomoya, Sanae and Akio struggle to save Ushio, with Tomoya retiring from his job, but all efforts are futile. In the coming winter, wanting to do anything for Ushio, Tomoya decides to take Ushio on a trip, but Ushio dies shortly after.

Tomoya's psychology is developed in his dreams of a bleak world where small orbs of light float around called the Illusionary World (幻想世界 Gensō Sekai^?). In the first few dreams, he sees a world devoid of all life except for one girl. Each time he dreams, he finds out more about the world. Tomoya discovers the girl has a special ability to fuse junk together to create new things, with which she creates a body for him. Thus he is reborn in this world, and fills time following the girl around. Tomoya conceives that only the two of them are "alive". To pass time, Tomoya and the girl try to build another doll with more junk they find, but as it has no soul, it fails to come to life. Remembering a distant world where he came from, Tomoya convinces the girl to build a ship so that the two can escape the approaching winter and continue a happy life. Eventually, winter sets in, and the girl becomes cold to the point where she cannot move any more. Upon meeting this tragedy, the girl tells Tomoya that he has another chance to go back and make things right. To do so, he must collect certain "lights" (symbols of happiness) similar to those floating around in the Illusionary World. If all the "lights" are collected throughout both story parts, a chance to save Nagisa from dying will become available, and the true ending where Nagisa survives and lives with Tomoya and their daughter Ushio will also become available.

Clannad story

Clannad's story revolves around Tomoya Okazaki, a third year high school student who dislikes his life. Tomoya's mother (Atsuko) died when Tomoya was young, leaving his father (Naoyuki) to raise him. After the accident, Tomoya's father turned to alcohol and gambling, and had frequent fights with his son. One day, Naoyuki, while arguing with his son, slammed Tomoya against the window, dislocating Tomoya's shoulder. Ever since then, his father has treated Tomoya nicely, but distantly, as if Tomoya and he were strangers rather than a family. This hurts Tomoya more than his previous relationship with his father, and the awkwardness of returning home leads Tomoya constantly to stay out all night. Additionally, the injury disables Tomoya from participating in his basketball club, and pushes him to distance himself from his school and other activities. Thus his delinquent life begins. Tomoya's good friend Youhei Sunohara, who got thrown out of the soccer club for a dispute, is also a delinquent and often hangs out in his dorm room with Tomoya doing nothing much.

The story opens on Monday April 14, 2003 at the beginning of the school year,^[1] when Tomoya meets by chance Nagisa Furukawa, a soft-spoken girl one year older than he is who is repeating her last year in high school due to being sick much of the previous year. Her goal is to join the drama club which she was unable to do due to her sickness, but they find that the drama club was disbanded after the few remaining members graduated. Since Tomoya has a lot of time to kill, he starts to help Nagisa in reforming the drama club. During this period, Tomoya meets and hangs out with several other girls who he gets to know well and help with their individual problems.

tamiya

Tamiya's known as this adult toy is actually a toy the kids in such a way to make dimodif well-staged. And, equipment and spare parts are expensive to make this more palatable when Tamiya played by adults.

The race is also often held to Tamiya today although it is not as often as it used to be anymore. Tamiya is actually the brand race car-shaped toys. Since the first entry in Indonesia is a brand of Tamiya, then until now these toys called Tamiya.

Now it's a lot of different brands in addition to Tamiya. Well here is the history of the birth of Tamiya.

1946: Yoshio Tamiya established a sawmill factory in the city of Shizuoka.

1947: The making of a model kit of the wood is formed.

1953: Mills sawmill closed, Tamiya specializes in the manufacture of wooden model kits.

1960: Tamiya, Inc. began producing

1968: Tamiya model kits so first in Japan who participated in the exhibition in Nuremberg Toy Fair, Germany.

1976: Tamiya released the R/C electric powered Porche 924 Turbo with a scale of 1/12. This release spurred car radio to gain control.

1977: Shunsaku Tamiya so President and Chief Executive Officer Tamiya Plastic Model co. sports car Series began to be marketed.

1981: Tamiya launches Motorcycle Series scale 1/12.

1984: Shunsaku Tamiya was appointed President and Chief Executive of Tamiya, Inc.

1987: car "Racing Mini 4WD" scale 1/32 produced since the year before, achieved total sales of 10 million units.

1988: founder of Tamiya, Inc., Yoshio Tamiya died at the age of 83.

1989: Tamiya Amrica, Inc. was founded in Los Angeles, California, United States. Still in the same year, it opened its branch in Europe.

1995: the branch in the Philippines was established, Tamiya Philipines, Inc.

1996: Kakegawa Tamiya R/C Circuit opened in Kakegawa, Shizuoka, Japan.

History of Tamiya 4wd

Do you love playing mini 4WD? Or just like the collection? It seems like you should also know the history of this hugely popular toys.

Mini 4WD was first invented by Tamiya in 1982 a car battery-powered plastic toys that have many variations. Since then racing and set up a mini 4 WD be a hobby of people all over the world. As for the Aqua mineral water, till now we do associate Tamiya for the mini 4WD.

Other companies also make the mini 4WD market, of which Tokyo Marui, Kyosho, Academy, Auldey, Okami, Gokey, HJH, Twink, and AA. Each of them individually, and introduced several products was a clone of the Tamiya. A clone is an alternative for the expensive, Tamiya products but of course with quality which are not equivalent.

To make it more popular, Tamiya with Shogakukan, Japan publishing company, to create a TV series anime-themed Mini car 4WD. series titles include: Dash! Yonkuro (1989), Let's Go & (1996), Let's Go, Let's PGK & & Go MAX, and finally Let's & Go!! Tamiya The Movie. In 1997, mini 4WD went on sale in the United States, although some stores put up a track, the interest of Americans against this toy turned out to be not much.

Tamiya mini 4WD races usually holds its annual session in the Great Japan Cup, but not in the year 1999, in favor of a new product named promo Dangun Racer. Tamiya mini 4WD Model is the most advanced is the Mini 4Wd Pro, introduced in 2005. This is the fastest mini 4Wd products, because it is very efficient, using the latest design: body material polycarbonate, dual motor shaft in the Middle, and batteries are located on either side of the motor to balance the center of gravity.

The Flower We Saw That Day

Jinta "Jintan" Yadomi is being pestered by a girl named Meiko "Menma" Honma, who only he can see. Menma says she has a wish she wants him to fulfill, but she can't remember what it was. Soon, she recalls that the dream was to have their friends all together again. One of the former friends, Naruko "Anaru" Anjō, drops by Jinta's house to drop off some homework, but is on bad terms with him. It is revealed that Jintan has poor school attendance. As Menma pesters Jinta to go after Naruko and talk to her, they both go into the city where they run into two other former friends, Chiriko "Tsuruko" Tsurumi and Atsumu "Yukiatsu" Matsuyuki, the latter of which reacts harshly when Jinta accidentally drops Menma's name. Frustrated, Jintan runs off and leaves Menma behind. Jinta begins to recall the past when he, Menma, and their other friends were part of a group known as the Super Peace Busters that hung out together when they were children. One day, Jinta accidentally hurt Meiko's feelings when asked if he liked her. He decided to apologize, but she died in an accident before he could. Back in the present, Menma visits her family's house. Jinta decides to search for Menma so he could finally apologize and he checks out their old secret fort. Here, he runs into the last of the six old friends, Tetsudō "Poppo" Hisakawa.
When Jinta tells Tetsudō about his visions of Menma, he instantly believes him. Meanwhile, Anaru ends up encountering Chiriko, though she soon breaks into tears when Menma is mentioned. It is revealed that Naruko blames herself for the circumstances leading to Menma's death. Tetsudō suggests that the wish Menma might want granted was to have a rare monster from a Nokémon video game, which Jinta buys from the game shop Anaru works at. He spends the night playing it before Menma comes back. The next day, Tetsudō runs into Atsumu and mentions what Jinta told him about Menma. He later goes around Jinta's house and mentions that they would have to trade with another Nokémon game to get the rare monster. As a result, they visit Anaru, who agrees to help them on the condition that Jinta starts attending school again. During this visit, Menma is happy to realize that Anaru still has an abundance of video games and manga, just like when they were kids. After spending the night gaming, they manage to get the rare monster, though it turns out not to be Menma's wish. Nevertheless, they are positive that somehow Menma's wish will be found out and fulfilled. Jinta, however, has found his own wish: to apologize to Menma because of the incident. 
After being pestered by Menma, Jinta heads towards school, but changes his mind when faced with insults from Naruko's friends. He goes to see Tetsudō, who claims he saw Menma the previous night. Jinta arrives home where Menma had attempted to make muffins that Jinta's late mother used to make, though she claims she didn't go around Tetsudō's place the previous night. The next day, Tetsudō decides to hold a 'Menma Search Party' barbecue event for the others. When Atsumu eventually appears, he also claims to have seen Menma. 
After Jinta keeps her from slipping in the same spot Menma died from, Naruko hints that he can probably see Menma because he loved her. Atsumu's claims of what Menma had told her differ from the real Menma's, so Jinta brings out the muffins that Menma made earlier, hoping to convey Menma's true feelings. The next day, Jinta is visited by Chiriko, who asks him to confront Atsumu about his 'fake Menma'. As the gang gets together that night, they appear to spot a Menma running around in the woods, which turns out to be Atsumu wearing a white sundress. 
Atsumu blames himself for Menma's death, and Menma has Jinta tell him things that only she and Atsumu know of. Later, Chiriko explains how she caught onto his obsession with Menma. Atsumu recalls ten years ago, when he confessed to Menma shortly after Jinta ran off, only to be rejected. Meanwhile, Jinta wonders why he hasn't been so focused on fulfilling Menma's wish lately. The next day, Naruko goes to a karaoke bar with her friends, when a boy forces her to a love hotel. She is saved by the timely arrival of Atsumu. On the train ride home, Atsumu asks Naruko about her feelings for Jinta. She is conflicted whether or not she 'likes' him. Meanwhile, Tetsudō tells Jinta his theory that Menma is around because she couldn't ascend to Heaven, but this just makes her upset. 
Trying to figure out Menma's wish, Jinta decides to make his long-delayed return to school. However, his return is overshadowed over rumours about Naruko having been spotted at a love hotel. As Naruko becomes noticeably upset by all the nasty gossip surrounding her, Jinta stands up for her, and both leave class right away. With Naruko troubled about her parents hearing about the news, she decides to stay at the secret base. Hoping if there are any clues to what Menma's wish might be, Jinta, Naruko and Tetsudō visit Menma's house to pay their respects, where they meet her mother, who gives them Menma's diary, which they agree to read the next day. When Jinta mentions the visit to Menma, she becomes upset as she wanted her mother to forget about her so that she wouldn't be sad. Jinta in turn yells at her for never thinking of herself and runs off.
Jinta, Naruko and Tetsudō look inside Menma's diary, where they find an entry about how the group wanted to make a firework to send a letter to God to help Jinta's mother, though modern laws prevent them from making one themselves. As Chiriko asks Atsumu why he didn't bring up that Menma called the others on that fateful day, he points out it was something that was to be kept secret from Jinta. Jinta's father points him towards a friend of his that can make fireworks, but it's revealed one would cost 200,000 yen to make. Jinta takes up a part time job in order to help raise the money needed to buy a firework, working at Naruko's game store one day and Tetsudō's construction site the next. When Menma hears of this, she overhears Naruko talking about the firework and sees the work Jinta is doing for her. However, the next day the gang learn that the firework maker is no longer able to make a firework for them, under orders from one of Menma's parents. 
Jinta and the others visit Menma's mother to ask about the fireworks, but she refuses, showing anger and sadness towards them about how they were able to grow up instead of Menma. Afterwards, Atsumu accuses Jinta of forcing his pain onto others, so Jinta decides to try to solve Menma's wish himself. As Jinta's multiple jobs begin to have a negative effect on his health, Naruko urges him to stop. She reveals that she felt happy when Jinta badmouthed Menma back then because she had a crush on him, later saying that if he were to grant Menma's wish, she would just disappear again. The next day, as Jinta goes with his father to visit his mother's grave, the others receive silent calls from Jinta's house phone. Jinta is later visited by Menma's brother, Satoshi, who tells him about his memories of Menma. As the others confront Jinta at the secret base about the silent calls they had received, Menma arrives and makes her presence known by writing a brand new entry in her diary and dropping it on the floor. 
The gang go round to Jinta's house, where they witness Menma's presence first hand, though it is shown that Menma is unable to write anywhere but the secret base. Afterwards, Atsumu says they should continue their efforts, going with Chiriko the next day to beg Menma's father for permission to have the fireworks made. As work on the fireworks begins, Atsumu becomes frustrated that only Jinta can see Menma, while Naruko is upset that she can't compare to her. As Atsumu tries to cheer Naruko up, Chiriko overhears Atsumu mention that he would go out with Naruko. After spending the evening with Tetsudō, Menma spots a carp in the river and goes to investigate, which scares Jinta when he spots her near the river, letting out that he wants her to stay forever. 
As the gang holds a party in Menma's honor in preparation for next day's fireworks, Chiriko becomes cold towards Atsumu, mentioning that on that day, Menma apparently wanted to do something for Jinta. On the night of the party, Atsumu has Naruko and Tetsudō pressure Jinta into admitting his true feelings for Menma in front of everyone. As Naruko laments his answer, Chiriko reveals to her that she loves Atsumu, to which Naruko admits she loves Jinta. Jinta asks Menma if she would rather stay here so that they could be together, to which Menma responds that she plans to go on to heaven and be reincarnated. On the day of the firework launch, Satoshi comes to watch while Jinta has doubts of going through with it. Jinta wants to stop the firework, however, he's too late. As the firework launched, Jinta suddenly heard Menma's voice: he looked behind and saw Menma admiring the fireworks. 
Jinta and the others think that Menma did not pass on because their feelings were selfish. Chiriko tells them she conspired with Menma the day she died in the hopes of getting together with Atsumu, who she secretly had been in love with since childhood. Tetsudō had seen what happened to Menma on that day and felt guilty about it ever since. After everyone cries, Jinta tells everyone about Menma's dream to talk with everyone, so they suggest they bring Menma to the base. However, Menma has started to disappear, because she had made a promise to Jinta's mother to help Jinta learn to cry. Jinta carries Menma to the secret base, but when he gets there, he loses his ability to see her. As the gang try to search for her, Menma writes some final messages to everyone. After shouting out to her, Jinta and the others are able to see and hear her, enabling them to give their final goodbyes before she disappears. Later, Jinta starts going to school with Naruko, while Atsumo and Chiriko grow closer together. As for Tetsudō, he continues working on his part-time job and also tries to study again. Jinta and his friends return to the secret base and read Menma's final messages while thinking about the flower that blooms in the summer. 

TOEFL

Test of English as a Foreign Language, or TOEFL is a test of language proficiency United Kingdom (American slang) needed to apply for entry to colleges colleges or universities in the United States or other countries in the world. This exam is required for applicants or speaker that language is not the language of the United Kingdom. The TOEFL exam is organized by ETS (Educational Testing Service) in the United States for all test participants around the world.United Kingdom language test TOEFL types is generally required for college admission requirements in almost all universities in the United States and Canada both for undergraduate program (S-1) and graduate (S-1 or S-3). The TOEFL test is also used as a consideration of language skills United Kingdom from a candidate who is applying to a University in another country, including universities in Europe and Australia. In General, the TOEFL test is more oriented to American English, and a little different from the type of the IELTS test-oriented to British English. Unlike the IELTS test, TOEFL test this in general do not have the individual interview test.This test usually takes about three hours and is organized in 4 sections, namely section:listening comprehension,grammar structure and written expression,reading comprehension, and thewriting.The value of the TOEFL exam results ranged from: 310 (minimum) to 677 (maximum value) for the version of PBT (paper-based test).Since 1998, the TOEFL test is held online using a computer (Computer-based Testing/CBT), and since 2005 called the iBT (Internet-based Test). In places that haven't been able to carry out the CBT or iBT (because there are no on-site computer and network Internet) TOEFL exam, this still held manually using paper and Ione (paper-based test or PBT). For more information about the test and CBT paper-based TOEFL with regard to registration, location, cost, implementation and test preparation materials can be found at the official website of TOEFL, http://www.toefl.org (TOEFL CBT test results version has a value ranging from 0 to 300, while the value for the iBT is from 0 to 120) [1].Lately an organizer TOEFL TWE test type also holds (Test of Written English) the result value is separated from the value of the TOEFL test. This test takes 30 minutes, and participants will be asked to write a short essay describing about the ability of the participants to express and pouring an idea or ideas, as well as supporting the idea with examples in everyday life by using a standard United Kingdom.The other type of TOEFL test is TSEP (Test of Spoken English Program) are similar to individual parts of the interview on the IELTS test. This test is usually used if we want to register as an Assistant lecturer or Assistant laboratory (as one way to ease the tuition fee) at universias in the US (or other countries). The test forms are held orally and lasts approximately 20 minutes. The implementation deadline and admission is equivalent to the TOEFL test, and it costs about $ 100.

history Adolf Hitler

"Can I destroy all Jews in the world, but I am reserving a few yg life. so you know the reason why I killed them "sayings of Hitler
Often, habits, behavior and one's stance was a result of his past experience. Hitler's childhood was a fabricated
his father is very hated it and consider his behavior as "antisocial" is a curse for Alois Hitler (Hitler's Father) married his nephew. Adi (Adolf Hitler's first name) was born on 20 April 1889 in a small town in Austria near the border with Germany. His father was a harsh in her mother's well being to educate him.
His mother was one of the few who truly cherished by Adolf. His mother strongly believed that his son was a genius, and always assume her normal, although since childhood is already showing symptoms of destructive and antisocial. Age 18 years, Adolf had become an orphan after her mother died while his father already died first before. A childhood filled with hate and his father is of delivers abusement participation in Hitler's mental and psychological maturity.
There are things we have to understand that, never underestimate the "revenge of childhood". Other examples can we see from the story of Mao Tse Tung. Mao attended a small school founded by the missionaris from Europe, as a matter of Mao were reviled by a Pastor with invective which is racialist "yellow dog" and from then on Mao never returned to the school.
Hate the theologian. Later Communist China's largest pemimpim, also became a mass killer, millions of scholars and artists were murdered and put to hard labor in the cultural revolution. Dont lose sadist with Hitler A childhood grudge; This is dangerous if it is experienced by a leader!
Hitler originally wanted to be an artist (not a soldier/politician). As a lover of the arts, then she tried to enroll in a Faculty of Arts in Vienna, Austria, but was rejected. This refusal has a huge impact for him.
Frustrated, orphaned, no money, so he's for about a year into a bum, life of the mercy of others in the streets. During that, she also began to hate against Jews, immigrants who live more luxurious, and it is strengthened by hearing of the lecture is "Anti-semitic" by Vienna Mayor Karl Lueger.
Lueger's theory of economic and political turmoil blamed on the Jews, the Jews into haters mengispirasinya all his life. It also builds its ideology and the Aryans are the Supreme race. A lot of people say, if only he was accepted at the school of the arts, perhaps Hitler would just be an artist like Picasso, for example, might history will also be another story. This is one of the strategic importance of Hitler, he changed history (though the street is considered wrong). His lines like a destiny that cannot be modified.
In 1914, Germany took part in World War 1 and Hitler entered the military. During the war in the front line, he was wounded, discharged and get a medal for bravery. During the war, Hitler gradually become a patriot for Germany although he himself is not a citizen of Germany (he was born in Austria). Thus, when Germany lost the war, he could not accept the fact, because for Hitler, Germany was the strongest. He blamed the "traitor" civilians, mainly Jews as the cause of Germany lost the war.
After Germany lost the war ravaged. The situation is so horribly with the ruined cities, the high prices coupled with the arrival of the Communist revolutionary movements. Hitler himself remained silent on the military. Hitler hated the people of different ideologies, including the Communist (Karl Marx was Jewish), capitalist and Socialist liberal. In fact Hitler's military career just to Corporal, imagine how great this guy, he became Army Commander who feared the world over in World War 2.
1919 Hitler then joined a small party called the party of the workers of Germany and left his military career. While the leaders and eventually changed its name to the NAZI party. In 1920, Hitler and the Swastika symbol menterbitkan in 1921 the party increasingly solid with powered by milisia Group SA.

final fantasy

Final Fantasy

Final Fantasy VIII is a role-playing game created by Square co., Ltd. for the Sony PlayStation and Microsoft Windows-based PC. This Game is the eighth title in the main Final Fantasy series and the second title released for the PlayStation and Windows. The story focuses on a group of mercenaries who get caught up in an international conflict that was designed by a sorceress named Edea, and tries to stop the war.

In the first thirteen weeks after its release in 1999, Final Fantasy VIII has produced a profit of 50 million USD , making it the most titles quickly sold out. To date, it has sold about 8 million units of the game Final Fantasy VIII, placing it in second place for the most titles selling — under the Final Fantasy VII, which was successfully sold nearly 10 million units worldwide. Final Fantasy VIII was voted as the twentieth best game of all time by the readers of Famitsu magazine Japan.
Final Fantasy VII underwent a lot of changes compared to the previous series. This Game is the first game in the Final Fantasy series which feature characters with proportional body size, theme (theme song) by disisipi, original singer and one of the games that prefer the story rather than the development of the characters in the game.And does not have a system of Magic points.
GAMEPLAY
As in the game Final Fantasy VII, Final Fantasy VIII consists of three main modes of gameplay; world map (world map), map the field (field folders), and screen combat (battle screen). A world map-shaped 3D models where players can drive freely. Journey of the characters in the world map can be done in various ways, including by foot, by car, chocobo, train, or airplane (airship). On the fashion map, players run a character model 3D with 2D environment background. While in screen mode battle (battle screen) using a 3D model with locations in a room or a, depending on the area where the fighting occurred. Menu screen is almost the same as the previous titles, but special weapons systems and armor were removed and bring new features such as Junction. Also called the Triple Triad minigame.
The new system was designed by battle designer Hiroyuki Ito that monsters are called as Guardian Force (GF). A character must have a GF that paired her before she can do other than attack command ("Attack") with their guns, like magic ("Magic"), the "GF" (the calling), and "Item". In previous Final Fantasy characters have Magic points (MP) If performing magic, but in Final Fantasy VIII, spells/retrieved from the enemy, making Magic (Draw Point) spread throughout the game, and items that can be used. Magic stored in character with the maximum amount of 100 and lost by one datu if used. "Guardian Force" made the character can "pair" their magic on their status as (Strength), power (Vitality), Defense (Evade) hindaran, and Luck for some variety of bonuses.
The fight with the Boss first, X-ATM092; summon Shiva, ATB bar Zell was replaced by a blue bar to trigger the calling of Shiva.
The flexibility of the game makes it possible to create a very strong group at the beginning of the game. This alternative is a significant development from the Final Fantasy series, which previously was mostly using permanent exclusive single attacks. Further, this system replaces the previous system of equipment on the game with a permanent substitute weapons for each character; each weapon can be upgraded several times, which will increase its power and change its appearance. For example, there was at first has a gunblade called the "Revolver", but after the last upgrade, be weapons "Lion Heart" mini game called Triple. Triad.
LIMIT BREAK
In Final Fantasy VII, each character has a unique special attacks called "Limit breaks" ("Special Arts" in Japan). As we ketauhi the Limit Breaks in Final Fantasy VII are triggered by fulfilling bar Limit with how to receive the enemy, in Final Fantasy VIII, they appeared randomly each round if (HP) or the blood of players below the maximum limit of 32% of his blood, and also has negative status effect, the system is similar to the Limit breaks in Final Fantasy VI, called "After Attack", which is triggered when the characters come close to death. Magic Aura also increases the probability of Limit breaks appearing, depending on the player's HP left.[9]
The other change is the most special attacks the main character to feature interactive elements, from slot machine (as in Final Fantasy VII Tifa) to style the button combos in the game fight (Zell). Interactive elements, influenced the character and has the potential to boost the attack.
EXPERIENCE
Experience points (EXP) given if winning battles against enemies in random battles. When the characters accumulate EXPERIENCE points, the character will "level up" and will improve the status of the base character. Unlike previous Final Fantasy games, random battles with the enemy does not increase the level, but in Final Fantasy VIII, monsters are levels increase over the rising level of the character. The higher the level the more difficult to fight monsters and survive, as well as receive a larger attack, and may have additional special attacks. Improved Status through level up very little compared to the available through the Junction system.

SISTEM JUNCTION

In addition, Guardian Forces earn Ability points (AP) after battles, which the Guardian Force can learn new special abilities. When a Guardian Force has learned an ability, that ability becomes available for any character, and in some cases, all of the characters in the group can use it. In addition to studying the ability, they will receive an additional attack in combat, magic item to purify items, make the characters receive status bonus when level up, can access and add menu commands to the fight.

final fantasy

Final Fantasy

Final Fantasy VIII is a role-playing game created by Square co., Ltd. for the Sony PlayStation and Microsoft Windows-based PC. This Game is the eighth title in the main Final Fantasy series and the second title released for the PlayStation and Windows. The story focuses on a group of mercenaries who get caught up in an international conflict that was designed by a sorceress named Edea, and tries to stop the war.

In the first thirteen weeks after its release in 1999, Final Fantasy VIII has produced a profit of 50 million USD , making it the most titles quickly sold out. To date, it has sold about 8 million units of the game Final Fantasy VIII, placing it in second place for the most titles selling — under the Final Fantasy VII, which was successfully sold nearly 10 million units worldwide. Final Fantasy VIII was voted as the twentieth best game of all time by the readers of Famitsu magazine Japan.
Final Fantasy VII underwent a lot of changes compared to the previous series. This Game is the first game in the Final Fantasy series which feature characters with proportional body size, theme (theme song) by disisipi, original singer and one of the games that prefer the story rather than the development of the characters in the game.And does not have a system of Magic points.
GAMEPLAY
As in the game Final Fantasy VII, Final Fantasy VIII consists of three main modes of gameplay; world map (world map), map the field (field folders), and screen combat (battle screen). A world map-shaped 3D models where players can drive freely. Journey of the characters in the world map can be done in various ways, including by foot, by car, chocobo, train, or airplane (airship). On the fashion map, players run a character model 3D with 2D environment background. While in screen mode battle (battle screen) using a 3D model with locations in a room or a, depending on the area where the fighting occurred. Menu screen is almost the same as the previous titles, but special weapons systems and armor were removed and bring new features such as Junction. Also called the Triple Triad minigame.
The new system was designed by battle designer Hiroyuki Ito that monsters are called as Guardian Force (GF). A character must have a GF that paired her before she can do other than attack command ("Attack") with their guns, like magic ("Magic"), the "GF" (the calling), and "Item". In previous Final Fantasy characters have Magic points (MP) If performing magic, but in Final Fantasy VIII, spells/retrieved from the enemy, making Magic (Draw Point) spread throughout the game, and items that can be used. Magic stored in character with the maximum amount of 100 and lost by one datu if used. "Guardian Force" made the character can "pair" their magic on their status as (Strength), power (Vitality), Defense (Evade) hindaran, and Luck for some variety of bonuses.
The fight with the Boss first, X-ATM092; summon Shiva, ATB bar Zell was replaced by a blue bar to trigger the calling of Shiva.
The flexibility of the game makes it possible to create a very strong group at the beginning of the game. This alternative is a significant development from the Final Fantasy series, which previously was mostly using permanent exclusive single attacks. Further, this system replaces the previous system of equipment on the game with a permanent substitute weapons for each character; each weapon can be upgraded several times, which will increase its power and change its appearance. For example, there was at first has a gunblade called the "Revolver", but after the last upgrade, be weapons "Lion Heart" mini game called Triple. Triad.
LIMIT BREAK
In Final Fantasy VII, each character has a unique special attacks called "Limit breaks" ("Special Arts" in Japan). As we ketauhi the Limit Breaks in Final Fantasy VII are triggered by fulfilling bar Limit with how to receive the enemy, in Final Fantasy VIII, they appeared randomly each round if (HP) or the blood of players below the maximum limit of 32% of his blood, and also has negative status effect, the system is similar to the Limit breaks in Final Fantasy VI, called "After Attack", which is triggered when the characters come close to death. Magic Aura also increases the probability of Limit breaks appearing, depending on the player's HP left.[9]
The other change is the most special attacks the main character to feature interactive elements, from slot machine (as in Final Fantasy VII Tifa) to style the button combos in the game fight (Zell). Interactive elements, influenced the character and has the potential to boost the attack.
EXPERIENCE
Experience points (EXP) given if winning battles against enemies in random battles. When the characters accumulate EXPERIENCE points, the character will "level up" and will improve the status of the base character. Unlike previous Final Fantasy games, random battles with the enemy does not increase the level, but in Final Fantasy VIII, monsters are levels increase over the rising level of the character. The higher the level the more difficult to fight monsters and survive, as well as receive a larger attack, and may have additional special attacks. Improved Status through level up very little compared to the available through the Junction system.

SISTEM JUNCTION

In addition, Guardian Forces earn Ability points (AP) after battles, which the Guardian Force can learn new special abilities. When a Guardian Force has learned an ability, that ability becomes available for any character, and in some cases, all of the characters in the group can use it. In addition to studying the ability, they will receive an additional attack in combat, magic item to purify items, make the characters receive status bonus when level up, can access and add menu commands to the fight.