Monday, July 4, 2016

Cara Flashing/Install Ulang Semua Jenis Smartphone Android dengan Mudah

Tak bisa dipungkiri bahwa saat ini penggunaan ponsel android sudah marak di kalangan masyarakat Indonesia. Smartphone ini membawa lebih banyak manfaat dibandingkan dengan ponsel yang lama karena memiliki lebih banyak aplikasi-aplikasi keren. Namun selayaknya banyak manfaat, ponsel android juga mudah rusak. Cara flashing/install ulang semua jenis smartphone android bisa anda lakukan sendiri jika ponsel android anda mulai bermasalah. Tidak melulu harus mendatangi teknisi agar ponsel yang anda miliki bisa hidup normal kembali. Anda pun bisa memperbaikinya sendiri dengan menginstal ulang handphone android anda. Misalnya saja jika ponsel anda tidak bisa masuk ke menu atau hanya sebatas logo pinsel saja ketika dinyalakan, menandakan bahwa instalan custom rom pada handphone anda gagal sehingga perlu diinstal ulang agar kembali berjalan semestinya.

Berikut adalah syarat yang harus dipenuhi untuk FLASHING ROM yakni :

1. Sudah terinstal Arnon_RA, ClockwordMod atau aplikasi recovery data lainnya

2. Memiliki stock ROM asli dari vendor atau buatan developer

3. Micro SD terpasang pada ponsel

Cara flashing/install ulang semua jenis smartphone android yakni sebagai berikut :

1. Menyiapkan Custom Rom

2. Memindahkan file dari phone ke SD Card

3. Matikan smartphone dan masuk Recovery Mode

4. Melakukan backup, Rom disini digunakan untuk merestore atau untuk mengembalikan data seperti kondisi awal jika akhirnya flashing yang anda lakukan gagal

5. Melakukan wipe data, wipe dalvik cache, dan wipe cache partition.

6. Melakukan install Rom

7. Untuk mengikuti prosesnya gunakan tombol volume untuk atas dan bawah, tombol home untuk pilihan yes

8. Restart android dengan memilih menu reboot system now

Cara diatas memang tidak bisa dibilang sederhana, namun jika anda mau belajar pasti bisa karena banyak sumber yang menjelaskan cara seperti diatas. Cara flashing/install ulang semua jenis smartphone android diatas bisa anda coba pahami dan praktekkan. Jika memang ada kata-kata yang kurang bisa dipahami atau rumit bisa anda cari informasi lebih lanjutnya sehingga tidak salah langkah.

Wednesday, March 16, 2016

inspirasi model baju india untuk musim panas

Setiap tahun, saya dan mitra saya melihat ditambahkan DAN JUGA tren tambahan yang muncul. dalam musim panas ini di seluruh tahun 2015, di sini adalah pilihan makanan terhubung dengan inspirasi melalui desainer India yang telah dikonsumsi semacam ini berbagai tren lain sementara di dalamnya adalah koleksi.

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Bersih dan Lurus

Baru-baru ini pasangan saya dan saya telah melihat masuknya baik terhubung dengan pakaian kebesaran, yang telah menjadi fokus utama yang besar mengenai sejumlah desainer. memutuskan styling 90 untuk siluet XL tentang musim panas ini SERTA musim panas terutama lembab, tidak ada pasti lebih nyaman DI SAMPING stylish. Ini benar-benar selalu ditambahkan nyaman untuk memakai pakaian kebesaran dibandingkan dengan gaun kurus atau mungkin celana pendek untuk bulan-bulan musim panas. ditujukan untuk perempuan, Anda mungkin mengenakan tunik boxy lebih celana, kulot atau mungkin tank top. tentang pria, Ini akan menjadi tambahan tentang mengenakan kemeja kebesaran SERTA celana berpotongan lurus dengan mantel cahaya.

Juga untuk pecinta tekstil India, tren yang sebenarnya biasanya sempurna bagi Anda untuk menghidupkan kembali kain handloom khadi.

Jadilah Terang

Anda mungkin bermain di warna-warna cerah tanpa harus melakukan lebih banyak lagi. Biarkan imajinasi Membuat laporan pop-art Setiap kali itu datang pada luka SERTA bagian siluet. pilih warna blocking seperti oranye terbakar, mint pucat, biru pirus, sinar matahari kuning, ungu pucat, Turki biru, candy pink, hijau zaitun, hitam SERTA putih. pilih 60 styling DAN JUGA siluet, DAN JUGA jangan takut untuk bisa bermain di seluruh warna blocking geometris. Ini \ 's superior untuk bekerja dengan blok warna yang lebih gelap ke arah sisi untuk membantu terlihat langsing SELAIN blok vertikal mengenai ilusi mengenai tinggi.

The Turban Style

Turban berada di atas berkaitan dengan aksesori musim panas tahun ini. hal Anda baik untuk aksesori ini akan bahwa Anda harus menawarkan diri untuk memperoleh beberapa "hari rambut buruk" dan seseorang tidak diminta untuk khawatir terlalu banyak informasi tentang Cara untuk gaya rambut Anda. Anda mungkin memutuskan pada otentik draping Afrika-gaya turban beberapa, bekerja sama seluruh cetakan terang ditujukan untuk pernyataan tampak hebat. untuk mengisi pakaian Anda saat ini, menyelesaikan beberapa anting-anting DAN JUGA bros funky, yang mungkin akan menyoroti gaya turban unik Anda saat ini.

Cetakan seni

Sebuah tren baru musim panas Anda dapat murni semua tentang artis cetakan. aturan untuk mengikuti untuk membantu tidak menyimpan melalui bagian atas dalam ini cetakan aneh bagi Anda untuk sempurna menyeimbangkan berani cetakan dengan elemen sederhana blok yang solid. Anda dapat mencoba untuk memilih liter lukisan dari lingkaran menyala rok atau mungkin rok pensil bekerja yang memiliki kemeja putih dasar.

Made in India: Tekstil

Musim panas bisa menjadi musim yang sempurna untuk dapat menunjukkan kepada dunia Anda lemari Anda sendiri memiliki dosis yang melibatkan tekstil India. memilih tekstil tradisional dalam bentuk modern, pemotongan DI SAMPING bentuk. misalnya, Klik tradisional Kutchi cross-stitch bordir pola asli dan tekstil melalui seluruh India, ini memiliki kerangka waktu untuk memanfaatkan kerajinan di tambah kontemporer SELAIN stylish cara. Selanjutnya konsep tidak lupa, jangan pilih memakai kontras terang SERTA bentrok warna, itu terlalu banyak!

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Monday, March 14, 2016

Australia Kepala Ilmuwan mengatakan ada 'alasan yang tulus untuk keprihatinan' lebih mendaki suhu

THE suhu memecahkan rekor mengejutkan pada bulan Februari adalah "alasan yang tulus untuk keprihatinan", kata Australia Kepala Ilmuwan Alan Finkel.
Pada hari yang laporan iklim bom dari NASA mengungkapkan suhu yang terpanas di lebih dari satu abad pencatatan global, topik yakin untuk datang pada Senin malam Q & A acara diskusi panel yang didedikasikan untuk ilmu pengetahuan.
Angka-angka telah memacu salah satu ilmuwan, Stefan Rahmstorf, dari Jerman Potsdam Institute Riset Dampak Iklim menyarankan ada "darurat iklim".

Dr Finkel mengatakan kepada Q & A penonton "itu mungkin terlalu dini untuk mengatakan bahwa", tapi dia berhati-hati untuk menambahkan: "Anda tidak ingin menolaknya".
"Ada alasan yang tulus untuk keprihatinan."
Fellow panelis, ahli ekologi kelautan dan pembawa acara TV Emma Johnston setuju.
"Kami hanya memiliki beberapa berita mengejutkan hari ini," katanya.
"(Kami sudah) Februari terpanas dan itu 1,5 derajat di atas suhu rata-rata global untuk daerah pra-industri.
"Ini hal yang mengejutkan bahkan para ilmuwan."
Meningkatnya suhu mengejutkan bahkan para ilmuwan, kata Emma Johnston pada Q & amp; A.
Peningkatan suhu yang mengejutkan bahkan para ilmuwan, kata Emma Johnston pada Q & A.Source: Disediakan
Dr Finkel mengatakan kenaikan temperatur global juga konsisten dengan sosok lain yang keluar pada hari Minggu mengukur tingkat karbon dioksida di atmosfer dari Hawaii.
"Mereka sudah ditentukan itu naik pada tahun 2015 sebesar 3,05 bagian per juta," katanya.
"Itu ternyata menjadi kenaikan tahunan terbesar sejak pencatatan dimulai lebih dari 50 tahun yang lalu.
"Apa yang dikatakannya adalah bahwa untuk semua usaha kita menempatkan ke mencoba untuk menghindari kenaikan emisi, kita kehilangan."
Berita ini muncul pada saat pemotongan dana pemerintah memaksa CSIRO untuk memecat 350 staf, dengan "substansial" sejumlah ilmuwan iklim diharapkan untuk pergi.
Dr Finkel menegaskan bahwa orang-orang 100-aneh di daerah penelitian iklim, ini akan dikurangi menjadi sekitar 30 atau 40 orang.
"(Pemerintah) ingin menempatkan sumber daya ke dalam perbaikan pertanian untuk menangani panas dan perubahan lainnya," katanya.
Tapi Dr Finkel mengatakan pengukuran "kritis" marine serta data gas rumah kaca yang dikumpulkan di Cape Grim akan terus berlanjut.
"Itu penting karena jika kita memiliki celah dalam rekaman kami data, kita dapat tidak pernah datang kembali dan mengisi kesenjangan tersebut," katanya.
Pentingnya pengukuran dan pemodelan disorot oleh Profesor Johnston, yang mengatakan masih ada pertanyaan sekitar bagaimana perubahan iklim akan benar-benar bermain keluar.
"Jika kita ingin untuk dapat membuat prediksi yang penting bagi kepentingan nasional, kita perlu dana yang berkelanjutan dari pengukuran skala yang sangat baik di modeling," katanya.
"Mereka penting untuk pertanian, penting untuk memancing, penting untuk industri.
"Mereka sebenarnya kepentingan nasional besar-besaran."
Diskusi pada malam termasuk penjelasan dari teori multiverse, teori string dan gelombang gravitasi.
Tapi meskipun kekuatan otak besar pada layar, tepuk tangan terbesar pergi ke seorang gadis berusia 10 tahun yang mengajukan pertanyaan tentang kura-kura laut bayi sebelum memiliki satu dilemparkan ke arahnya.
"Saya mendengar Anda melakukan sesuatu yang luar biasa yang melafalkan Pi ... untuk banyak desimal," Q & A tuan Tony Jones bertanya. "Aku bisa melakukannya untuk 88 sekarang," dia menegaskan.
"Dapatkah Anda memberi kami selusin?" Tanya Jones. Tanggapan kutu buku nya adalah yang paling menarik iklan untuk pecinta ilmu pengetahuan di mana-mana.

Tapi itu didahului diskusi lebih luas tentang perempuan dalam ilmu pengetahuan dan apakah ada yang di-dibangun seksisme di industri.
Prof Johnston disorot salah satu aspek mengapa hal itu begitu sulit bagi perempuan.
"Kita tahu bahwa ada hal-hal utama struktural yang perlu mengubah tentang cara kita buat karir ilmu ini untuk memastikan kita tidak menegakkan gelar sarjana empat tahun, PhD dari empat atau lima tahun dan kemudian enam tahun pasca doktoral bekerja di mana orang diperkirakan akan bergerak setiap dua tahun untuk mendapatkan mandat untuk mendapatkan posisi senior aman.
"Itu resep untuk merobohkan setiap wanita yang ingin memiliki anak dan yang telah berhasil melewati level tersebut."
Dia mengatakan re-struktur itu harus mengaktifkan perempuan untuk memiliki anak, mempertahankan pekerjaan yang aman dan memungkinkan ayah untuk mengambil cuti sehingga itu adalah pilihan yang lebih bersama.
"Sampai Anda mengubah tipe orang yang dominan, maka stereotip budaya akan berada di sana dan stereotip ancaman akan ada. Orang seperti saya akan kurang percaya diri tentang kemampuan saya untuk melakukan ilmu karena saya hanya satu dari 17 persen dari profesor di Australia yang perempuan.
"Itu sesuatu yang tidak berubah sejak tahun 1960-an dan, memang, beberapa orang berpikir kita akan mundur."
Pertanyaan terakhir malam ditanya apakah penekanan pada pekerjaan dan hasil ekonomi dalam ilmu itu bermanfaat.
Dr Finkel mengatakan ada kebutuhan untuk keseimbangan.
"Kami telah menghabiskan miliaran pada Large Hadron Collider, SKA, Teleskop luar angkasa Hubble, kita memiliki investasi yang indah, investasi besar dalam ilmu murni.
"Saya pikir itu fantastis ... tapi kita juga perlu memiliki keseimbangan dengan terjemahan ilmu untuk manfaat ekonomi dan sosial."
Prof Johnston setuju mengatakan.
"Kami menggunakan ilmu pengetahuan untuk membantu memahami dunia kita. Seringkali mungkin dibuat menjadi gadget kita bisa menjual, kadang-kadang itu dibuat menjadi cara untuk mencegah bencana. Ini selalu berguna. Anda hanya tidak pernah tahu kapan. "
Terkenal di dunia fisika dan tali teori Profesor Brian Greene mengakui ada tempat untuk berpikir tentang pekerjaan dan pembangunan ekonomi tetapi ia mengatakan para ilmuwan melakukan penelitian dasar untuk mengeksplorasi "fantastis menarik" ide-ide.
"Jika ada manfaat ekonomi untuk itu, fantastis, tetapi motivasi yang benar berasal dari jiwa manusia dalam penemuan."
Profesor Tamara Davis, seorang astrofisikawan, setuju mengatakan: "Dalam semacam ini percakapan, saya akan mengambil risiko mengutip (fisika) Richard Feynman yang mengatakan 'ilmu adalah sedikit seperti seks, mungkin memiliki konsekuensi praktis tapi itu tidak mengapa kita melakukannya'. "

Friday, February 12, 2016

Gerakan Bulan

Seperti halnya bumi, satelit bumi, bulan juga memiliki dua macam gerak, yaitu gerak rotasi dan juga gerak revolusi. Kedua gerakan itu juga menyebabkan beberapa pengaruh sebagai berikut:
·                     Rotasi Bulan
Bumi berputar pada porosnya, bulan pun berputar pada porosnya yang dinamakan rotasi bulan. Selama 29 ½ hari bulan melakukan satu putaran.

·                     Revolusi Bulan
Selain bergerak pada porosnya, bulan juga bergerak mengelilingi Bumi, gerakan ini disebut sebagai revolusi bulan. Adapun bulan memerlukan waktu sebulan atau selama 29½ hari untuk berevolusi. Nah saat bulan berevolusi, daerah Bulan yang terkena Matahari luasnya berubah-ubah. Sehingga bentuk Bulan yang terlihat dari Bumi juga ikut berubah. Adanya pasang surut laut dipengaruhi oleh revolusi bulan.

Pengaruh gerakan bumi dan bulan menyebabkan berbagai peristiwa seperti gerhana bulan dan gerhana matahari.

1. Gerhana Bulan
Cahaya matahari yang terhalang oleh bumi menuju ke bulan menyebabkan gerhana bulan. Posisi bulan, bumi dan matahari dalam satu garis lurus itulah posisi ketika terjadi gerhana bulan. Gerhana bulan bisa selama 6 bulan. Akan tetapi untuk gerhana total hanya terjadi selama kurang lebih 1 jam 40 menit.

2. Gerhana Matahari
Peristiwa tertutupnya matahari oleh bulan yang mengakibatkan terhalangnya cahaya matahari sampai ke bumi disebut gerhana matahari. Posisi matahari, bumi, dan bulan dalam satu garis lurus itulah posisi ketika terjadi gerhana matahari. Paling lama gerhana matahari terjadi selama 7 menit 40 detik. Gerhana matahari tidak diperbolehkan untuk dilihat dengan mata telanjang karena akan menyebabkan kerusakan pada mata.
Gerhana matahari dibagi menjadi tiga acam yaitu gerhana matahari cincin, gerhana matahari sebagian, dan gerhana matahari total.

Gerakan Bumi

Bumi memiliki dua macam gerak, yaitu gerak rotasi dan gerak revolusi. Kedua gerak tersebut, rotasi dan revolusi bumi menimbulkan berbagai peristiwa. Peristiwa-peristiwa tersebut tentu tak asing lagi bagi kita karena hampir semua orang pernah merasakan atau mengalaminya. Peristiwa alam seperti terjadinya pergantian siang dan malam, matahari yang terbit di sebelah timur kemudian tenggelam di sebelah barat, adanya perbedaan waktu di berbagai belahan bumi, begitupun adanya percepatan gravitasi bumi yang merupakan akibat dari adanya rotasi bumi. Berikut ini akan diuraikan gerak bulan dan gerak bumi sebagai berikut.
1. Rotasi Bumi
Rotasi bumi merupakan perputaran bumi pada poros bumi. Bumi membutuhkan waktu sehari yaitu selama 23 jam 56 menit, untuk satu kali rotasi, yang dibulatkan menjadi 24 jam. Bumi berotasi dari arah barat ke timur, gerakan rotasi bumi ini menyebabkan berbagai peristiwa, antara lain sebaga berikut:
·                     Terjadinya malam dan siang hari.
·                     Adanya gerakan semu harian matahari
·                     Adanya perbedaan waktu di berbagai tempat di bunia
·                     Terjadinya perbedaan percepatan gravitasi pada permukaan bumi

2. Revolusi Bumi
Gerakan bumi mengelilingi Matahari disebut dengan revolusi bumi. Untuk revolusi sekali, Bumi membutuhkan waktu 365 lebih ¼ hari atau selama satu tahun. Revolusi Bumi juga mengakibatkan beberapa pengaruh terhadap Bumi. antara lain sebagai berikut :
·                     Pergantian Musim
·                     Gerak Semu Tahunan Matahari
Gerak semu tahunan matahari merupakan gerakan matahari yang seolah-olah bergerak atau berpindah tempatnya. Berikut ini adalah beberapa akibat dari gerak semu tahunan matahari:
·         Pada tanggal 21 Maret. Matahari tepat berada pada garis khatulistiwa (0º). Oleh karena itu, Matahari seakan-akan terbit tepat di sebelah timur. Demikian pula, Matahari seperti tenggelam di sebelah barat.
·         Pada tangal 21 Juni. Matahari tampak berada pada 23½º lintang utara (LU). Karenanya, Matahari seolah-olah terbit agak sedikit bergeser ke utara.
·         Pada tanggal 23 September. Matahari tampak kembali berada pada garis khatulistiwa. Hal ini menyebabkan, Matahari seperti terbit tepat di sebelah timur.
·         Pada tanggal 22 Desember. Di waktu ini matahari berada pada 23½º lintang selatan (LS) apa bila dilihat dari Bumi. Hal ini menyebabkan Matahari seolah-olah terbit agak sedikit bergeser ke selatan.


Friday, February 5, 2016

Persebaran Flora dan Fauna

Berikut ini adalah faktor yang mempengaruhi persebaran flora dan fauna.  
2. Faktor Tanah (Edafik)
Media untuk tumbuh tumbuhan yaitu tanah. Edafik berasal dari kata edapos yang berarti tanah atau lapangan. Berikut ini adalah pengaruh tanah terhadap pertumbuhan vegetasi. 
  • Tekstur tanah. Tanah dengan tekstur kasar, seperti krikil dan pasir kasar atau halus seperti lembung, kurang baik untuk pertumbuhan vegetasi. Tanah yang baik untuk media tanam memiliki komposisi perbandingan pasir, debu, dan lempung yang seimbang.
  • Tingkat kegemburan. Tanah yang gembur memudahkan tumbuhan dalam menyerap mineral dala tanah.
  • Mineral organik. Mineral organik disebut juga humus merupakan hasil penguraian dari jasad renik makhluk hidup.
  • Kandungan air tanah. Penyerapan mineral oleh akar tumbuhan akan dipermudah oleh kandungan air dalam tanah.
  • Kandungan udara tanah. Respirasi melalui akar tumbuhan tidak lepas dari peran udara yang terkandung di dalam tanah. 
3. Faktor Topografi (Fisiografi )
Yang termasuk dalam topografi adalah ketinggian dan kemiringan suatu wilayah. Adalah ketinggian suatu tempat yang juga menyebabkan perbedaan jenis-jenis hewan dan tumbuhan yang menempatinya.
Kemiringan permukaan tanah menyebabkan perbedaan ketebalan tanah. Secara umum tanah dengan kemiringan yang tinggi jumlah hewan dan tumbuhannya lebih sedikit dibandingkan dengan tanah dengan permukaan yang rata.
4. Faktor Biotik (Manusia, Hewan dan Tumbuh-Tumbuhan) 
Faktor biotik seperti manusia juga mampu mempengaruhi perubahan lingkungan, bertujuan untuk memenuhi kebutuhan. Manusia juga sangat berperan dalam keberadaan tumbuhan dan hewan di suatu tempat tertentu. Penyebaran tumbuhan dan hewan ke tempat lain mampu dilaukan oleh manusia. Keberlangsungan tumbuhan dan hewan juga tidak lepas dari peran manusia.
Faktor hewan seperti serangga, burung, kelelawar juga tupai berperan dalam penyerbukan tumbuhan. Bakteri penyubur tanah juga mempengaruhi tumbuh-tumbuhan yang mendiami tanah tersebut.

Tarantula di Black: Dark, Hairy Spider Dinamai Johnny Cash

Para ilmuwan telah direklasifikasi mayoritas 55 spesies tarantula dikenal dan menambah 14 yang baru.

Sebuah tarantula baru ditemukan olahraga mantel hitam yang gelap dan merenung sebagai senama selebriti: penyanyi ternama Johnny Cash.
Tarantula, laba-laba berbulu yang mencuri adegan film dan memenangkan hati dalam film populer seperti "Home Alone," "Raiders of the Lost Ark," dan "Dr. No," mengambil peran utama dalam sebuah studi baru yang mereorganisasi kelompok mereka, reklasifikasi mayoritas 55 spesies tarantula dikenal dan menambahkan 14 yang baru, termasuk menyeramkan-crawly bernama untuk Kas.
Para peneliti studi dievaluasi dekat dengan 3.000 Tarantula dari seluruh Southwest Amerika. Para ilmuwan DNA tarantula diintegrasikan ke dalam studi bersama anatomi, geografi dan perilaku diperoleh dari laba-laba yang dikumpulkan oleh peneliti, disumbangkan oleh "warga-ilmuwan" dan dipinjam dari koleksi museum, untuk memberikan gambaran paling komprehensif dari tarantula yang pernah dirakit, menurut studi baru yang dipublikasikan online 4 Februari di jurnal.

Meskipun tarantula sebagai kelompok umumnya terkenal dan mudah dikenali oleh masyarakat dari penampilan mereka dalam budaya populer, jauh lebih dikenal dengan ilmu tentang distribusi mereka, keragaman dan bagaimana mereka hidup di alam liar, menurut penulis utama studi tersebut, Chris Hamilton. Hamilton, seorang arachnologist dan mahasiswa pascasarjana di Auburn University Department of Biological Sciences, mengatakan kepada Live Science bahwa "tidak banyak pekerjaan perilaku atau ekologi telah dilakukan untuk memahami spesies ini dan pengaturan mereka tinggal," katanya. Jadi ia berangkat untuk melakukan sesuatu tentang itu.

Terlalu banyak spesies
Sementara tarantula dapat sangat bervariasi dalam ukuran-dari rentang kaki berukuran sekitar 6 inci (15 cm) panjang untuk individu kecil dapat cocok dengan nyaman di muka dari AS spesies perempat tarantula umumnya tidak berbeda jauh dalam fitur anatomi mereka. Untuk taksonomis tarantula dari masa lalu, ini merupakan tantangan frustasi, sehingga klasifikasi yang dibagi tarantula menjadi lebih banyak spesies dari kelompok yang dibutuhkan, Hamilton ditemukan.
"Ada kemuraman besar untuk apa itu spesies," kata Hamilton Live Science.
Selama lebih dari 10 tahun, Hamilton dan rekan-rekannya mengumpulkan dan menganalisis Tarantula dari berbagai habitat di barat daya Amerika Serikat. Brent Hendrixson, rekan penulis studi dan ketua Departemen Biologi di Millsaps College di Mississippi, membuat sebuah halaman web yang memungkinkan warga negara-ilmuwan untuk mengirim ratusan peneliti dari spesimen dari lokasi di seluruh AS, termasuk beberapa tempat tarantula tidak pernah dikumpulkan sebelum, kata Hamilton.
Tarantula disimpan dalam koleksi museum terbukti berguna, juga. Auburn University Museum of Natural History (AUMNH) rumah koleksi tarantula mengandung lebih dari 2.300 spesimen, yang memainkan peran penting dalam penelitian ini, menurut Jason Bond, penulis senior studi dan direktur AUMNH. Membentang lebih dari 50 tahun mengumpulkan, yang tarantula AUMNH tersedia data penting pada variasi antara populasi tarantula dan biogeografi, "unsur-unsur penting untuk memahami bagaimana keanekaragaman kehidupan di planet kita telah berkembang dan menjadi didistribusikan secara spasial," kata Obligasi Live Science dalam email.

Ketika pekerjaan para peneliti itu dilakukan, kelompok tarantula yang awalnya berisi 55 spesies telah dikupas ke 15, dengan 14 spesies baru membawa grand total 29, mereka dilaporkan dalam penelitian ini.
"The Man in Black"
Salah satu spesies laba-laba baru, Aphonopelma johnnycashi, memiliki seorang penyanyi senama-terkenal sangat terkenal dan penulis lagu Johnny Cash. Laba-laba adalah berlimpah dekat Penjara Negara Folsom di California, yang telah mengilhami lagu Cash "Folsom Prison Blues" dan di mana ia tampil dan mencatat album live pada tahun 1968. Dan warna gelap tarantula mengingatkan Hamilton preferensi Cash untuk head-to-toe hitam pakaian, yang telah mendapatkan Cash julukan, "The Man in Black."
"Ini segera fit," kata Hamilton.
Tapi dengan 14 laba-laba baru, para ilmuwan harus datang dengan nama yang lebih banyak, dan A. johnnycashi adalah satu-satunya terinspirasi oleh selebriti. "Kami mencoba untuk mengikat mereka menjadi sesuatu tentang spesies," Hamilton mengatakan Live Science.
Beberapa diberi nama mengacu mana mereka ditemukan, seperti A. saguaro (Saguaro National Park) dan A. superstitionense (Superstition Mountains). Hamilton bernama A. moellendorfii untuk memperingati mentor, pendidik dan sesama arachnologist Dave Moellendorf, yang memperkenalkan Hamilton ke Tarantula distribusi di Texas dan didukung minat awal dalam kelompok laba-laba. Dan A. xwalxwal (diucapkan "Hwal-Hwal") mendapat namanya dari kata "jenis laba-laba kecil" dalam bahasa Cahuilla penduduk asli Amerika.
"Sebagai penduduk asli Amerika sendiri-anggota dari Chickasaw Nation of Oklahoma-aku mencoba untuk mencari cara untuk mengikat penduduk asli Amerika menjadi spesies baru, jika mungkin," kata Hamilton.
Tetapi menemukan spesies baru ini bukan hanya tentang mencetak hak penamaan, kata Hamilton. "Kami melakukannya karena kita mencintai apa yang kita lakukan. Kami benar-benar mencintai organisme, dan kami ingin tahu apa yang di Bumi dan apa hubungan mereka," katanya.
Dan jika penamaan spesies baru setelah selebriti membawa beberapa kegembiraan tentang keanekaragaman hayati dan evolusi untuk khalayak yang lebih luas, maka semua orang menang.
 "Ini mekanisme yang benar-benar penting bagi menjangkau masyarakat dan membuat mereka terlibat," kata Hamilton. "Kami ingin masyarakat untuk mencintai spesies baru juga."

Monday, December 14, 2015

Sexual education in Children, Definition, Purpose, view

Sexual education in Children - Understanding the process of education to change attitudes and code of conduct of a person or group of people in a mature business man through teaching and training efforts (Dictionary of Indonesian, 2001).

Sex in general is something that is related to the genitals or matters relating to the case intimate relationship between men with women. (Understanding Sexual education)


Sexual education according to Sarlito is an information regarding human sexuality issues clearly and completely covers the process of conception, gestation until birth, sexual behavior sepatutunya given with regard to the norms prevailing in society (Sarlito W. Sarwono, 2001).
Sexual education goals
Sexual education in addition to explain about these aspects also explain the anatomical and biological aspects of psychological and moral. Proper sex education must include elements of human rights. Description of the targets of sexual education in the details as follows: provide an understanding sufficient regarding changes in the physical, mental and the emotional maturity related to sexual problems in adolescents, reduce fear and anxiety in connection with the development and sexual adjustment (roles, tututan and responsibility), shaping attitudes and provide understanding of sex in all manifestations are varied, provide an understanding of the needs of moral values that are essential to provide a rational basis in making decisions related to sexual behavior, provide knowledge about the mistake and sexual deviance so that individuals can keep themselves and against exploitation can impair physical and mental health, to reduce prostitution, fear of sexual irrational and exploration of sexual excess and provide understanding and condition that can make individuals engaging in sexual activity effectively and creatively in a variety of roles, such as husband and wife / husband, parents, community members. (Sexual Education In Children)

So the purpose of sexual education is to create a healthy emotional attitude toward sexual problems and guiding children and adolescents towards healthy adult life and is responsible for the sex life. This is so that they do not think sex is a disgusting and dirty but rather as an innate human (Singgih D. Gunarso, 2002).
Some important things to provide sexual education of children
How to deliver must be reasonable and simple, do not look doubtful / shame. Fill descriptions submitted must be objective, but do not explain a no-no, as if aiming to profess child will not ask again. Superficial / profound content of description must be tailored to the needs and stages of child development. Sexual education should be given in private, because the narrowness extensive knowledge quickly slow stages of development are not the same for every child. Ultimately note that try to implement sex education needs to be repeated (repetitive) but it is also necessary to know how much something new understanding can be absorbed by children, also need to remind and reinforce (reinforcement) (Singgih D. Gunarso, 2002). Avoid teaching style like in school. The talks should not be limited to the biological facts, but also about values, emotions and spirit. Do not worry you've answered too many to question the child. They would always ask about what they do not understand. Children pre-school age also need to know how to protect against fraud and sexual violence committed by an adult. This means that parents should tell the child that saying "no" to an adult is not something that is forbidden.

Do not wait until the child reaches the teenage years to talk about puberty. They should already know the changes that occurred in the past (Singgih D. Gunarso, 2002).
Views on Sex Education
View of the pros and cons of sex education depends on how we define sex education itself. If sex education is defined as the provision of information about the ins and outs of the anatomy and the physiology of human reproduction and prevention techniques (contraception) then the resulting anxiety.
Sexual education in Children

But when sex education was viewed as education in general which contains the transfer values of educators to subject students then, information about sex given a contextual namely in relation to the norms prevailing in society as well as various relationships relationships and roles (Kohler 2008).

Price BlackBerry Curve 9220 Davis Pink and Specifications

Price BlackBerry Curve 9220 Davis Pink and specifications - this time the latest products blackberry finally out also the Curve Davis, many color options on this phone, but in this post I will discuss to wana pink only, nati can be seen on the video below for a clearer specification BlackBerry Curve 9220 Davis Pink

Seeing from the physical BlackBerry Curve 9220 Davis Pink is those who bebisnis online fits perfectly with this Blackberry because the right side of the phone is supplied buttons go directly to BlackBerry Messenger or BBM so no need to bother to open the menu for fuel simply press tombok are on the right course ,


Price BlackBerry Curve 9220 Davis

Price BlackBerry Curve 9220 Davis Pink Rp. 2.029 million / Rp.1.990.000

The following specifications Pink BlackBerry Curve 9220 Davis below

Body

    Dimensions: 109 x 60 x 12.7 mm
    Weight: 102 g
    Keyboard: QWERTY

Display

    Type TFT, 65K colors
    Size 320 x 240 pixels, 2:44 inches (~ 164 ppi pixel density)
    Touch-sensitive optical trackpad

Sound

    Alert types: Vibration; Polyphonic (64), MP3 ringtones
    Loudspeaker: Yes
    3.5mm jack: Yes

Memory

    Card slot: microSD, up to 32 GB
    Internal: 512 MB ROM, 512 MB RAM

Data

    GPRS: Yes
    EDGE: Yes
    Speed: No
    WLAN Wi-Fi 802.11 b / g / n
    Bluetooth: Yes, v2.1 with A2DP
    USB: Yes, microUSB v2.0

Camera

    Primary: 2 MP, 1600x1200 pixels
    Video: Yes
    Secondary: No

Features

    OS: BlackBerry OS 7.1
    Sensors: Accelerometer, proximity, compass
    Messaging: SMS (threaded view), MMS, Email, Push Email, IM
    Browser: HTML
    Radio: Stereo FM radio with RDS
    GPS: No
    Java: No
    Colors: Pink
    MP3 / eAAC + / WMA / WAV / FLAC player
    MP4 / H.263 / H.264 player
    Organizer
    Document viewer
    Voice memo / dial
    Predictive text input

Battery

    Standard battery, Li-Ion 1450 mAh (J-S1):
    Stand-by: Up to 432 hours:
    Talk time: Up to 7 hours
    Music play: Up to 28 hours

Video BlackBerry Curve 9220 Davis


Taking some special point of the BlackBerry Curve 9220 Davis Pink and do not forget to look at the other blackberry type such as Bellagio BlackBerry Bold 9790, Blackberry Bold 9900 Dakota
Using the Operating System 7.1
Suitable for the happy BBM
Affordable prices
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Saturday, December 12, 2015

Definition of fixed assets or intangible assets and Not According to the Experts Definition

Understanding asset or assets according to experts - Asset is property owned companies that play a role in company operations cash, inventory, fixed assets, assets which did not materialize, and others. Understanding these assets put forward by various parties as follows:

According to the Principal Accounting Board (APB) Statement (1970: 132) stated that: Understanding asset or assets according to Experts

    "Economic wealth of companies, including the delayed loading, assessed and recognized in accordance accepted accounting principles."


Furthermore, the Financial Accounting Standards Board (FASB) (1985) gives the definition of assets as follows:

    "Asset is the possibility of economic benefits obtained or controlled in the future by certain institutions as a result of past transactions or events."


Based on these definitions above, it can be said that something is regarded as assets if in the future can be expected to provide a positive net cash inflow to the company.


Further classification of assets owned by the company consists of various kinds. In general, the classification of fixed assets consists of:
tangible fixed assets (Fixed Assets), and
Intangible fixed assets (Intangible Assets).

Tangible fixed assets include all the items owned by the company with the purpose to be used actively in the company's operations, and has a period of relatively permanent usability. Tangible fixed assets that have a limited period of usefulness must be depreciated over the period of usefulness, and are presented in the balance sheet at book value (acquisition cost less accumulated depreciation). Which termaduk in this asset class are buildings, machinery and factory equipment, furniture and office equipment, vehicles and transport equipment, work tools garage, natural resource assets. Medium tangible fixed assets that have an unlimited period of usefulness, are presented in the balance sheet at cost.

While intangible assets include the rights of preference (preferential) which are guaranteed by law, contracts, agreements and have a useful life in a relatively permanent.
Understanding Assets

Furthermore, according to Harnanto (1991: 357), for operating management investment (assets), covering the entire machinery and equipment and other plant equipmen as well as working capital to be managed or operated placed in the company's efforts to generate profits.

Based on the definition above shows that the operational point of view of investment, fixed assets is one of the important elements that should be the focus of attention for the company in its operations in relation to generate income / profit. Besides, for the purpose of maintenance conditions fixed assets both tangible and intangible fixed in productive conditions for companies required for depreciation and amortization as a process of allocation of the cost of fixed assets.

Understanding Responsibility Accounting, Papers, Journals, Function, Information, Concepts, Implementation Strategies and Activities And Under

Understanding Responsibility Accounting - Organization formed by the top leaders are dividing activities and establishes a hierarchy of managers who regulate the scope of activities defined in advance and have the freedom to take decisions. Accounting is used to interpret each work unit in the organization led by a manager who is responsible. In this regard, the organization thought of as a collection of some of the responsibility center.
(The title of this article is the Definition of Responsibility Accounting, Papers, Journals, Function, Information, Concepts, Implementation, as well as Strategy and Activity Based)
               
Overall responsibility center is forming a hierarchy within the organization. At the lowest level of this form of accountability we get as sexy, regular rotation, as well as other work units. Whereas at higher levels we get in the form of departments or divisions which usually is a collection of several smaller units of the organization coupled with the staff and other management personnel. Accounting has appeal for many leaders as it can facilitate the transfer of (delegates) decision-making, as any middle managers are given power over a smaller part (sub-units) together with an authority and other things accounting provide basic tools to conduct an evaluation of the ability of each manager as supreme leader will get powerful information. Accounting emphasizes accountability to the party that has the most complete information.
               
Definition of accounting has been widely discussed in the literature, especially the management accounting. Some experts in the field of accounting more writing accounting as follows below according to Charles T. Hongren:
               
"Responsibility accounting is an accounting system that recognizes various responsibility centers on the whole organization and reflect the plans and actions of each center was to establish certain income and expense for the center which has responsibility pertinent also called the accounting profit or accounting activities". (1993, p. 307)

               
According H.S. Hadibroto, gives the following definition:
             
"Responsibility accounting is an accounting system that is customized to be able to supervise the management efficiency for something specific part or to the officers responsible for the cost efficiency of the responsibility". (1991, p. 6)

               
Based on the above definition, the authors tried to draw the conclusion that the accounting is:
An accounting system that exists in an organization to function as a tool of management control.
An accounting system that compiles and reported revenues and expenses for the responsibility center.

   
Responsibility Accounting Function
               
Accounting by function is as a performance assessment tool and provide or generate feedback that will come a time when that operation can be improved.
a. Revenue Performance Assessment Center
           
Accounting information that is used as a performance measure is a revenue center managers revenues. If the revenue center just sell products or services to parties outside the company, revenue measurement carried out easily, ie by multiplying the quantity of products or services sold by the selling price charged to the customer. Center for performance measurement of income, all income derived both from the sale of products or services to other responsibility centers within the company, used as performance benchmarks revenue center.
b. Performance Assessment Centre Fee
           
Accounting information that is used as a performance measure is the cost of the cost center manager. Problems arising in the use of cost as a performance measure cost center managers are:
1). Cost behavior problems
               
Often there is poisoning the variability with uncontrolled or not a fee. Variability of the cost is the behavior of costs in connection with changes in the volume of activity. Costs being out of control or not concerned with the relationship costs with the authority held by certain managers. The assumption that variable costs as controllable costs and fixed costs as the cost of unrestrained by profit center manager is a mistaken view. In determining whether or not the cost of control, need to be connected between a certain fee to the authority held by the cost center manager.
           
2) Issue costs by cost center relationship
               
In conjunction with cost center, costs are divided into two categories: direct costs and indirect costs. Direct costs are costs that benefit only enjoyed by a particular cost center. Indirect costs are costs that benefits enjoyed by more than one cost center. In measuring performance cost center, the cost of direct and indirect costs were calculated as a measure of performance should be what is the cost of control by the cost center manager. Uncontrolled costs are direct costs and indirect costs that can be influenced significantly by the manager with authority has.
           
3) Issue periods
               
In the long run, all costs can basically be returned by certain managers in the organization. The cost of the policy is the cost of control in the short term. But be aware that there are some costs that have a level of control for short term and long term.
           
4) Issue a double responsibility
               
In the cost center manager performance measurement, which is under the jurisdiction of more than one cost center manager, used to measure the performance of each relevant cost center manager. Producing cost center manager responsible for the services it generates services with minimum cost, while the user cost center manager responsible for minimizing the use of producer services center services.
c. Performance Assessment Profit Center
           
The profit center manager is accountable given the authority to control the company and the cost of the responsibility center. Because of the profit, which is the difference between revenue and costs, can not stand alone as a measure of the performance of a profit center, it needs to be connected with the investment earnings are used to produce such profits.

        d. Performance Assessment Investment Center
            Investment center is the responsibility center manager in an organization that assessed his achievements on the basis of the profit earned associated with the investment. Source of funds owned by a company is usually limited, therefore, management must assess whether the profit generated by a division and a company's overall worth the investment. Investment performance measurement center has the following objectives:
Provide an evaluation tool investment projects past and future, both individually and as a whole.
Provide useful information for division managers and head office managers to make the right investment decisions for the division and the company as a whole.
Motivate managers to always monitor the division of assets, liabilities and capital divisions are used as the basis for determining the amount of investment.
Measuring achievement and investment center managers to measure the achievements of the division as an economic entity.
As a basis for the granting of incentives to any investment center managers according to their achievements.

   
Basic Concepts Responsibility Accounting
               
The concepts below are the requirements to establish and maintain a system of accounting:
Accounting is based on the grouping of responsibilities (departments) managerial at every level in an organization with the aim of forming the budget for each department. Individuals who heads the classification of accountability must be responsible and accountable for the costs according to the costs that may or may not be controlled by the head of department to department. Generally the costs are directly charged to the department, except for fixed costs, the cost of which can be controlled by the department manager.
The starting point of the accounting system located at the organization where the scope of authority have been determined. Authority underlying the accountability of certain costs and with consideration and cooperation between supervisors, department heads, or the manager, the fee set forth in the company's budget.
Each budget must clearly show the costs under control by a personal question. The chart of accounts must be adjusted so that the recording is done at the expense of control or ditanggungjawabi based within the scope of authority delegated.
   
Usability Responsibility Accounting
Usefulness for management accounting are:
a. Accounting information as a basis for preparing the budget.
           
The budget process is basically a process of determining role in achieving corporate goals. In the process of budget preparation applied who will play a role in carrying out most activities of the company and the achievement of the objectives set out also the resources provided to enable managers play a role in achieving the company target was measured with a standard monetary unit in the form of accounting information. Therefore, the budget is only possible if the available accounting information, which measure various values of the resources provided for any manager who was instrumental in achieving the target set in the budget year. Thus, the budget that contains accounting information which measures the value of the resources provided for in the budget for the manager who was given the role to achieve corporate goals. In the process of budget preparation, accounting information serves as a delivery role to a manager who was given a role in the achievement of corporate goals.
b. Accounting information as an assessment of the performance of managers accountable.
Accounting information is information that is important in the process of planning and control activities of the organization, because the information is emphasizing the relationship between the information with the manager responsible for the planning and realization. Control can be done by providing a role for every manager to plan income or expense which it is responsible, and then present information and the realization of income or expense according to the manager in charge. Thus, accounting information reflects the scores made to implement the manager's role in achieving the objectives of the company.
c. Accounting information as motivating managers.
Accounting information is a significant part, partly accounting information will have an impact on the motivation of the manager through the following two paths:
Pose a direct effect on the motivation of managers to influence the likelihood of effort rewarded. If the reward structure partly based on accounting information, the manager believes that its performance will be measured by accounting information (past information) will be awarded the most performance over accounting information. Performance will likely receive this award that motivate managers to improve business.
Indirectly accounting impact on motivation through value appreciation. Accounting information (such as information about past) used to measure the performance of managers. If the reward structure is largely based on accounting information, managers will gain satisfaction. Satisfaction with the award he received was influenced by the assessment on the appropriateness of the award manager. The level of satisfaction of managers on the award he received the high and low impact on the value of the award. This last factor affecting motivation to strive manager.
d. The information allows management accounting activities. Management requires a separation of activities and not enhancing value addition and identifying resources consumed by both types of such activity. By presenting the cost information is separated into an addition and not an addition to the cost value, management can:
Obtain cost information is not an addition to the value that describes the amount of waste that is being experienced by the company to meet the needs of consumers.
Obtaining the costs instead of enhancing the value that allows them to concentrate their control of the activity is not an addition to the value.
Obtain information about costs for adding value that enables them to make improvements enhancing the efficiency of the activity of value.
e. Accounting information management program allows monitoring of the effectiveness of management activities require cost information on an ongoing basis to monitor the activity of program management activities. By presenting the cost information is separated into costs enhancer and not for adding value in the form of comparisons from period to period, management can:
Monitor the effectiveness of the management program effectiveness. To reduce and eventually eliminate the activity is not an addition to the value, it takes a long period, the results of which should be realized in the form of cost reductions. Therefore, by following the development of costs is not an addition to the value of one accounting period to another accounting period, the management fees is not an addition to the value in the form of a comparison between accounting periods.
Formulating strategic decisions. Activity management program provides an overview of how the cost savings that can be achieved within a certain period. Based on the information obtained from the cost savings that management activity, management can formulate strategic decisions, such as determining the selling price of products, the selection of manufacturing technology used to make more efficient value-adding activities.
   
Limitations of Responsibility Accounting
Limitations of accounting information is only used for:
a. Performance assessment
The performance assessment is the determination of periodic operational effectiveness of an organization, part of the organization, and employees based on objectives, standards and criteria established in advance.
b. Budgeting
Budgeting is the process of making a work plan for a period of one year which is expressed in monetary units and units of other quantitative.
   
Responsibility Centers
               
Central responsibility basically created to achieve a certain goal, either a single target or target compound. These goals often we refer to as an objective that we must achieve. In this regard, it is understandable if the goals of each individual in each center of responsibility it should be proposed that the harmonious and balanced in order to achieve the general objectives of the organization decided in a strategic planning process which in this case is assumed to have been established prior to the beginning management control process begins.

a. Revenue Center (Revenue Center)
At the center of earnings, we measure the level of output in the form of value for money, but no formal attempt made to link the input or the output costs that result. Revenue center especially many of us encounter in marketing organizations. Budget or sales target has been prepared or planned in advance, where the point is to measure transactions of sales already made or orders the purchase that have been recorded in the ordinary course revenue center as a whole and also to record the results of the activities of each salesperson carry out such activities.
Then the concrete results of all these activities we compare with the specified value previously set a budget.
b. Expenditure center
Expenses are the responsibility of the central hub, where the input or the cost is measured in terms of money, but the output is not we measure in terms of money. In general there are two kinds of expenditure centers, ie the size of the central expenditure and the expenditure center where the value of the expenditure that can be measured less (discretionary).
1). Measured Or Planned Financing Center (Engineered Expenses Center)
The costs are usually expressed as measurable standard cost. If someone has set the standard for a specific financing facility, then the measurement of the magnitude of the output or result of the passage can be done by altering the physical quantity of the standard cost per unit, in respect of certain fees earned. Calculation of costs in fact anti considered the standard cost values before, if there is a difference in the value of the difference in the magnitude of the value will be analyzed to infer what caused these differences. Success of the job performance of managers of central financing assessed on the basis of how far they are always the same, or even lower than those of standard costs which have been previously defined.

   
2). Discretionary Funding Center (Not Measured)
Some organizational units generate output that can not be measured by the amount of value for money. Most of these units is usually in the form of massive value for money. Most of these units is usually in the form of unit administrative staff, purchasing and product development units and some units in marketing activities. Efforts to control process units discretionary funding began with the enactment of a budget or annual plan approved by management. Further financing realization that we compare with the value of the budget. Therefore, the comparison of the magnitude of the level of input that we do not measure the magnitude of the value of money, then basically this effort we can not do as a way of measuring performance to complete and therefore it is in this way can we use as a basis for measuring overall on business assessment of the overall manager.
c. Profit Centre (Profit Center)
Profit center is the centerpiece of accountability that achievement is measured by profit center managers accountable lead. Thus both inputs measured by monetary value, which means that input is measured in terms of cost and output measured in revenue. Profit centers are generally found in organizations classified by divisions earnings profit (divisional organization). Division or unit managers profit center managers determine the selling price, marketing strategies and production policy. The amount of investment in this unit can only be proposed by the profit center manager, while a decision is determined by the highest leadership of units existing profit centers.
d. Investment Centre (Investment Center)
Investment center is the responsibility center manager can oversee the achievement of revenue, costs and the amount of investment on assets that existed at the responsibility center. At this responsibility center managers can define and specify the number of accounts receivable, inventory policy, define the purchase of equipment necessary for the production and marketing of their products.

 Understanding Responsibility Accounting

   
7. Implementation Responsibility Accounting
           
Accounting considers that the control of the organization can be increased by creating a network of centers of responsibility in accordance with the formal organizational structure of the company. The organizational structure reflects the division of authority within the company hierarchy. Through the organizational structure, management implement the delegation of authority to carry out specific tasks to the management further down, in order to achieve the division of labor is beneficial.
           
If a manager is authorized to carry out something, he will find it has the power to formally act within the scope of its authority and to influence the behavior of their subordinates. However, the authority received from top managers does not mean anything, if that authority is not accepted or acknowledged the existence of subordinate managers.
           
Unfortunately, many companies often have weaknesses in the delegation of authority issue. The division of authority often overlap (overlapping) responsibilities demanded and often not accompanied by sufficient delegation of authority. If someone is burdened with responsibilities that are not commensurate with the necessary authority to carry out these responsibilities, will be incurred is frustration and reluctance.
           
Accounting imposes a responsibility to responsibility center managers with the assumption that the manager as if it is a separate individual from another manager. Imposition of responsibility sometimes overlook the fact that there is a group leader in the organization of formal and non-formal, and that the performance of the group that actually measured. Therefore, in the design of accounting systems, to consider the dynamics of the group, which is the strength of the effect on the group's willingness to accept targets that are applied.
Because the responsibility center is the basis for the entire accounting system, the central framework of the entire system of accounting. Central accountability framework must be designed carefully. The organizational structure should be analyzed about possible weaknesses in the delegation of authority contained therein. Responsibility center network can be an effective tool for controlling the organization, if the underlying organizational structure arranged rationally.