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AUDIT : Public Sector Performance
During this time, the public sector often receives accusation as a hotbed of corruption, collusion, nepotism, inefficiency and waste of state the source of. Complaints of "bureaucrats can not afford to do business" is intended to criticize the poor performance of public sector companies. Government as a public-sector organizations were not immune from these accusation. Organizations sector public are the institutions that run the government with a source of legitimacy that comes from the public. Therefore, the public trust given to the government must be balanced with a clean government.
Good governance is characterized by three main pillars that the basic elements that are interrelated (Prajogo, 2001). The three basic elements are participation, transparency and accountability. A good government should open the door as wide as possible so that all parties involved in government and to participate actively to oversee the running of the government that must be held in a transparent and its implementation should be accountable. In the language of accounting, accountability (ability to give responsibility) is the basis of financial reporting (Wilopo, 2001). Financial reporting by government is important role in order to fulfill the task of government that accountability to the public in a democratic society.
Good governance is characterized by three main pillars that the basic elements that are interrelated (Prajogo, 2001). The three basic elements are participation, transparency and accountability. A good government should open the door as wide as possible so that all parties involved in government and to participate actively to oversee the running of the government that must be held in a transparent and its implementation should be accountable. In the language of accounting, accountability (ability to give responsibility) is the basis of financial reporting (Wilopo, 2001). Financial reporting by government is important role in order to fulfill the task of government that accountability to the public in a democratic society.
In a democracy, "the transparency of financial reporting" is something that is demanded by the public to the government. Conversely, in a democracy, the government is obliged to provide transparent financial statements to the public. A democratic government should be responsible for the integrity, performance and management, so the the government should provide useful information to assess accountability and assist in decision making on economic, social and political. Government is the reporting entity that must be make a financial report with the following considerations (Faiz, 2000):
- The government owns and controls the significant resources.
- The government that use of these resources should be far-reaching impact on the economic welfare of the people.
- There is a separation between management and ownership of of these resources.
- The government owns and controls the significant resources.
- The government that use of these resources should be far-reaching impact on the economic welfare of the people.
- There is a separation between management and ownership of of these resources.
Accountability refers to responsibilities individuals, groups or organizations that should implement a compliance authority and responsibility. The mandatory are included:
- Answering, attempt to provide an explanation or justification for the implementation and fulfillment of responsibilities.
- Reporting, reporting the results of the implementation and fulfillment of responsibilities.
- Producing, assumptions on the results achieved.
- Answering, attempt to provide an explanation or justification for the implementation and fulfillment of responsibilities.
- Reporting, reporting the results of the implementation and fulfillment of responsibilities.
- Producing, assumptions on the results achieved.
Organizations sector public have to maintain the quality, professionalism, accountability and value for money in carrying out its activities. Audit of public sector organizations are required to ensure that accountability has been done by public sector organizations. Implementation of audit is not only limited to financial and compliance audit, but should be expanded with conduct audits of the performance of public sector organizations. [Bajuri & Trihapsari]
Healthy | Smart | Rich, at: 5/21/2012
Tips for Keeping Children's Health
Tips for keeping children's health. Maintain healthy lifestyle for children is one of particular concern for mothers, especially when the seasons are generally accompanied by a host of diseases. When the change of seasons is going on, the body adapt to the extra hard to face the weather changes from dry to rainy season. In the beginning, the air is hot and dry and suddenly become cold-damp. This condition, causing discomfort which also makes the body susceptible to disease. In general, the "pancaroba" will be preceded by rain that is uneven. This causes some areas are still dusty and hot tube.
Furthermore, dust and dirt that remained in the area easily flown by wind to other areas, and to be vectors (carriers) of disease. Children, especially toddlers are prone diseases in the transition seasons. If left unchecked, this will develop into adverse health problems.
Furthermore, dust and dirt that remained in the area easily flown by wind to other areas, and to be vectors (carriers) of disease. Children, especially toddlers are prone diseases in the transition seasons. If left unchecked, this will develop into adverse health problems.
A. Fever
Fever is one of the health problems that often occurs to children in the transition seasons. This is happening because in this transition season the children suffered a variety of germs (usually viruses) on a large scale. Fever is not an illness. But rather a sign that the body is building a defense against infection. More precisely, a fever can be a symptom of various diseases. Starting from a common infection to a serious infection.
Fever is one of the health problems that often occurs to children in the transition seasons. This is happening because in this transition season the children suffered a variety of germs (usually viruses) on a large scale. Fever is not an illness. But rather a sign that the body is building a defense against infection. More precisely, a fever can be a symptom of various diseases. Starting from a common infection to a serious infection.
B. Respiratory Diseases
One of the diseases in the transition season, preceded by a fever is a disease of the respiratory system. Fever that a symptom of respiratory disease is usually soft to moderate (37.4 to 39.4 degrees Celsius).
But in some cases of influenza in children, fever may reach 39.9 degrees Celsius. The early symptoms of respiratory disease is usually a cough, sometimes accompanied by shortness of breath or cough may also be accompanied by a runny nose, sneezing and the increase of body temperature.
One of the diseases in the transition season, preceded by a fever is a disease of the respiratory system. Fever that a symptom of respiratory disease is usually soft to moderate (37.4 to 39.4 degrees Celsius).
But in some cases of influenza in children, fever may reach 39.9 degrees Celsius. The early symptoms of respiratory disease is usually a cough, sometimes accompanied by shortness of breath or cough may also be accompanied by a runny nose, sneezing and the increase of body temperature.
Prevention and Treatment
1. Keeping the child's food intake. Adequate nutrition, according to the age, weight and your child's activity will increase the body's immune system so it will not be easily attacked by diseases
2. Complete it with a multivitamin. This supplement contains a variety of essential vitamins (which can not be made by the body). When given correctly - the composition and the dosage adjusted to the needs of children - a multivitamin can help to improve the resilience of the body so the body will not be easily attacked by diseases
3. Make sure that any food and beverages that consumed by children is guaranteed to be clean. In addition, it should be more hygienic in processing and preparing food from home, persuade children not to snack in vain. [dechacare]
1. Keeping the child's food intake. Adequate nutrition, according to the age, weight and your child's activity will increase the body's immune system so it will not be easily attacked by diseases
2. Complete it with a multivitamin. This supplement contains a variety of essential vitamins (which can not be made by the body). When given correctly - the composition and the dosage adjusted to the needs of children - a multivitamin can help to improve the resilience of the body so the body will not be easily attacked by diseases
3. Make sure that any food and beverages that consumed by children is guaranteed to be clean. In addition, it should be more hygienic in processing and preparing food from home, persuade children not to snack in vain. [dechacare]
Healthy | Smart | Rich, at: 5/20/2012
World's Most Nutritious Food
Choosing healthy food is an option. Make changes, especially in what you eat, is one of the easiest ways to manage and control our health. In addition to providing the required energy, the food that you consumed each day also plays an important role in preventing various diseases.
There are many healthy foods that you can easily get in nature. Here are the 5 most nutritious foods in the world that you should enter in the daily diet:
There are many healthy foods that you can easily get in nature. Here are the 5 most nutritious foods in the world that you should enter in the daily diet:
1. Avocado
Do not misinterpret the fat contained in avocado. The fat in avocado is included in the monounsaturated fat group so it will not make you obese. Avocado actually lowers cholesterol. The researchers found that replacing only 5 percent of calories from saturated fat (butter or cheese) in monounsaturated fats (avocado) can cut risk of heart attack more than 30 percent. Other additional benefits, avocado are also high in beta-sitosterol, plant sterols inhibit cholesterol absorption from food, act as anti-cancer compounds (glutatin) and powerful antioxidants.
2. Beans
Beans is actually good for your heart because it is able to absorb cholesterol. This is beneficial for the body because it can remove cholesterol before it attaches to the artery wall. The study found that diets high in soluble fiber can reduce total cholesterol by 10-15 percent. A recent study showed that foods derived from grains that are included in the top group with the highest antioxidant level category.
Do not misinterpret the fat contained in avocado. The fat in avocado is included in the monounsaturated fat group so it will not make you obese. Avocado actually lowers cholesterol. The researchers found that replacing only 5 percent of calories from saturated fat (butter or cheese) in monounsaturated fats (avocado) can cut risk of heart attack more than 30 percent. Other additional benefits, avocado are also high in beta-sitosterol, plant sterols inhibit cholesterol absorption from food, act as anti-cancer compounds (glutatin) and powerful antioxidants.
2. Beans
Beans is actually good for your heart because it is able to absorb cholesterol. This is beneficial for the body because it can remove cholesterol before it attaches to the artery wall. The study found that diets high in soluble fiber can reduce total cholesterol by 10-15 percent. A recent study showed that foods derived from grains that are included in the top group with the highest antioxidant level category.
3. Blueberries
The content of antioxidants in blueberries, called flavonoids, or better known as anthocyanins which serves to ward off heart disease, cancer and age-related blindness and decreased level of of memory. Just as cranberries, blueberries are proven to prevent urinary tract infections because epicatechins antioxidants that keep bacteria from sticking to the bladder wall. In fact, the fiber in blueberries effective in warding off constipation.
The content of antioxidants in blueberries, called flavonoids, or better known as anthocyanins which serves to ward off heart disease, cancer and age-related blindness and decreased level of of memory. Just as cranberries, blueberries are proven to prevent urinary tract infections because epicatechins antioxidants that keep bacteria from sticking to the bladder wall. In fact, the fiber in blueberries effective in warding off constipation.
4. Broccoli
Broccoli is a cancer-fighting foods because of the sulfur compounds, such as sulforaphane. Consume more broccoli can cut a person's risk of breast cancer, lung cancer, and colon cancer. Sulforaphane has also been proven to be effective to kill bacteria that cause ulcers.
Broccoli is also the best source of calcium and potassium, so good for bones and regulate your blood pressure. Vitamin C and beta-carotene can also protect your eyes from cataracts and keep brain cells from free radical attack.
5. Dark Chocolate
Dark chocolate contains large amounts of flavonoids, an antioxidant. In fact, the content of flavonoids in dark chocolate more than any other food. The study found that antioxidants can increase blood pressure, prevent blood clots, slow down the oxidation of LDL cholesterol, and reduce inflammation. Some research suggests that eating 45 grams (1.5 ounces) each day can reduce heart attack risk by 10 percent. By consuming dark chocolate it will reduce insulin resistance, the main problem behind diabetes. [dechacare]
Broccoli is a cancer-fighting foods because of the sulfur compounds, such as sulforaphane. Consume more broccoli can cut a person's risk of breast cancer, lung cancer, and colon cancer. Sulforaphane has also been proven to be effective to kill bacteria that cause ulcers.
Broccoli is also the best source of calcium and potassium, so good for bones and regulate your blood pressure. Vitamin C and beta-carotene can also protect your eyes from cataracts and keep brain cells from free radical attack.
5. Dark Chocolate
Dark chocolate contains large amounts of flavonoids, an antioxidant. In fact, the content of flavonoids in dark chocolate more than any other food. The study found that antioxidants can increase blood pressure, prevent blood clots, slow down the oxidation of LDL cholesterol, and reduce inflammation. Some research suggests that eating 45 grams (1.5 ounces) each day can reduce heart attack risk by 10 percent. By consuming dark chocolate it will reduce insulin resistance, the main problem behind diabetes. [dechacare]
Healthy | Smart | Rich, at: 5/19/2012
Tips to Prevent and Treat Coughing
Most people always assume that cough is not a severe disease that can heal itself. Nevertheless, it is not impossible that cough would be very annoying and irritating, and even can infect to others, also cause secondary infection in the respiratory tract.
Cough can be caused by many things such as stimulation of infection include inflammation of the mucous layer or mucus in the respiratory tract such as influenza, bronchitis that caused by bacteria or viruses, and excessive smoking. But it can also due to from mechanical stimulation caused by influx of small particles such as dust, or because of pressure or tension in the respiratory tract and so forth.
The most common cause of cough is an infection or inflammation in the respiratory tract because of a virus or bacteria. This cough is usually followed with cold, and nasal congestion. Cough that left too long without any action can lead to complications. Complications of cough is composed of three kinds, namely a sudden attack that can cause syncope (fainting / loss of consciousness temporarily), severe cough or productive cough can cause rupture of the alveoli (air cavities) in the lung and broken ribs. Therefore, before the cough becomes more dangerous it is necessary to prevent and attempt to resolve it.
Here are some healthy tips to prevent and treat severe/productive cough :
1. Drink water at least 8 glasses a day to liquefy phlegm.
2. Bath of warm water will help dilute the phlegm / mucus so it is easy to get out when coughing.
3. Avoid alcohol or caffeine because it can increase the frequency of urination, so increase the release of bodily fluids. Body fluids is necessary to keep the phlegm / mucus remains dilute.
4. Stop smoking and avoiding exposure the dust.
5. Keep the body warm and take a rest enough.
6. Try the traditional treatment with the following healthy recipes: Drink one cup of ginger pieces, one piece "kencur" of and 5 clove seeds (taken once a day for 3 days). [dechacare]
Healthy | Smart | Rich, at: 5/16/2012
Agency Conflict
Companies that separating the functions of management and ownership will be vulnerable to agency conflicts. On agency theory designed a system that involves two parties, namely the management and owners. Furthermore, management and owners make an agreement (contract) work to achieve the expected utility. Lambert (2001) states that the agreement is expected to maximize the utility owner (principal), and can satisfy as well as ensure management (agent) to receive the reward. The benefits received by both parties based on company performance. In general, the company's performance is measured by profitability (Penman, 2003). The amount of income (profit), then informed by the management to the owners through the financial statement presentation.
Ohlson (2006) states that financial accounting is important in the measurement (measurement) through approach to the balance sheet (balance sheet) or the approach income statement (income statement). At the balance sheet approach, accounting rule determine the value on the balance sheet, and leads to changes in the value of of revenue and expenses measurements. While the income statement approach is to determine directly of revenue and expenses, and it will be useful to update the balance sheet value of previous period.
In accordance with agency theory, motivation of management can be grouped into two categories: opportunistic and signaling (Beaver, 2002). In the opportunistic motivation, management through the aggressive accounting policies generate higher returns than real profits. If earnings report can not describe the real profit, it will lead to overstate earnings that resulted in profits become blur (opaque). The blurring of profit (earnings opacity) implies that the accounting profit can not describe the true economic profit. The policy was made by management, as they relate to compensation under the contract agreed upon with the owner.
In the signaling motivation, management presents financial information (particularly income) is expected to provide a signal of wealth to shareholders. Earnings reports that could provide a signal of wealth is growing and profits are relatively stable (sustainable). Penman and Zhang (2002) states that sustainable earnings are earnings that have a high quality and as an indicator of future earnings, and hereafter referred to as the persistence of earnings (Sloan, 1996; Dechow and Dichev, 2002; Francis, Lafond, Olsson and Schipper, 2004). (Sunarto)
In the signaling motivation, management presents financial information (particularly income) is expected to provide a signal of wealth to shareholders. Earnings reports that could provide a signal of wealth is growing and profits are relatively stable (sustainable). Penman and Zhang (2002) states that sustainable earnings are earnings that have a high quality and as an indicator of future earnings, and hereafter referred to as the persistence of earnings (Sloan, 1996; Dechow and Dichev, 2002; Francis, Lafond, Olsson and Schipper, 2004). (Sunarto)
Healthy | Smart | Rich, at: 5/14/2012
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