Global warming is the increase in the average temperature of the atmosphere, ocean, land and Earth.
Average temperature on the surface of the global Earth has increased by 0.74 ° C ± 0:18 (1:33 ± 0:32 ° F) during the Continue reading
Global Warming
Posted in climate, jurnal on July 20, 2009 by spermagaulmembesarkan penis
Posted in pengetahuan, seks on July 8, 2009 by spermagaulPenjelasan Ilmiah
Bagaimana tehnik pembesaran penis
ini bekerja?
Mengapa bisa diperbesar?
Continue reading
KONSEP DASAR WIRELESS LAN
Posted in jurnal, pengetahuan, teknologi on July 2, 2009 by spermagaulPENDAHULUAN
Teknologi Wireless LAN menjadi sangat popular saat ini di banyak applikasi. Setelah evaluasi terhadap teknologi tersebut dilakukan, Continue reading
DSS (DECISION SUPPORT SYSTEM)
Posted in Uncategorized on June 15, 2009 by spermagaulA. DEFINISI DECISION SUPPORT SYSTEM
DSS ini merupakan suatu sistem informasi yang diharapkan dapat membantu manajemen dalam proses pengambilan keputusan. Continue reading
Chinese alliance Russia VS United States
Posted in Uncategorized on May 23, 2009 by spermagaulIn the last few years after membaiknya relationship between Russia and the Chinese, a new hope emerged in which world peace will be more conducive for the two countries are two of the world power that is in the area of each. Chinese represent the strength of asia and Russia represent the strength of eastern Europe. kehawatiran this issue for the new United States is considering both their rivals in trade and military competition, both countries have a veto on the UN security council, and both have the same status as permanent members. This issue kehawatiran new security for stabilization of the world remember the race as if they instill in each country influence their alliances. hopefully it can only take place in a climate of healthy competition and not to disrupt the stabilization of security world. hopefully it ……
Perlakuan Aktiva Tetap Berwujud
Posted in akuntansi, jurnal, politik, Uncategorized with tags akuntansi on May 17, 2009 by spermagaulTRANSFER RATES NEGOTIATIONS
Posted in Uncategorized on May 15, 2009 by spermagaulTransfer price negotiations (negotiated transfer price) is the transfer price agreed between sales division with the purchase.
Transfer price negotiation has several advantages such as:
This approach to protect the autonomy and the division consistent with the spirit of decentralization.manager devision tend to have better information about the potential costs and benefits of the transfer of the other parties in the company.
In general, can not be sure that the transfer price will they agree. However, it can be estimated exactly two things:
Division sales transvering will agree to return only if the division sales increased due to the transfer.
Division will agree to purchase the transfer only if the profit division purchases also increased due to the transfer.
This may appear obvious, but this is a very important.
Clearly, if the transfer price under division sales, and losses appear will sales division agreed to reject the transfer. Similarly, if the transfer price is set too high, it will not be possible for the purchase of a division to get the profit from the transfer of goods. Actual transfer price approved by two managers devisi can be located between the two limits.
Determine this limit include:
Price range that can receive transfer (range of acceptable transfer price)
Price range in which the transfer of profits from the second division of the accounts involved increases.
Lowest transfer price that can be receive Division Sales namely short, if the transfer has no impact on the cost-fixed cost, then from the point of view of division sales price of the transfer must cover the variable costs in the units in which each transfer and the opportunity cost of sales missing.
The formula that is:
saling perspective:
≥ transfer price per unit variable cost + = (Total contribution margin up the lost sales) / █
(Number of units to be transferred @)
Perspective buyers:
≤ cost transfer price of purchase from suppliers outside
Or, if there is no outside suppliers:
≤ Profit transfer price that will not be accepted per unuit sold
(not including transfer pricing)
MARKETING MANAGEMENT AUDIT FUNCTION
Posted in Uncategorized with tags daily writing, jurnal on May 13, 2009 by spermagaulMarketing function has the main goal for the research of the customer for the purpose of developing design criteria for the substance and volume sales companies that will come. Continue reading
Financial Audit, Management Audit, Internal Control System
Posted in jurnal, politik, Uncategorized with tags financial audit on May 12, 2009 by spermagaulAbstract
Continue reading
most familiar ride in young man
Posted in Uncategorized with tags writing on March 29, 2009 by spermagaulnow days in some society like bikers, we saw that alot of people ride bicycle, most of them is having ride like suzuki, yamaha, honda, kawasaki, etc. we can measure rate of familiar ride in that society. almost use suzuki and yamaha. one three people use that familiar brand, so we can say that in both of them is dominate market of motorcycle.