Don’t drink for king and country the night before wine tasting

Why didn’t I stop when I was still on top?

On my way to the city one late night last week I found this suicidal bird on the edge of the platform. I stumbled over to talk him into not doing it. “Don’t jump little birdy, please don’t jump.” He just looked at me with the saddest little eyes I had ever seen. “I just lost the love of my life to a cocky seagull who broke my wing when I tried to defend her, my beloved Bitsy.” I noticed that his wing was dragging behind the rest of the body. I leaned closer and patted him on the healthy wing. “Life just isn’t worth living anymore”, he said and jumped down on the tracks, strategically situating himself on the rails. “Good bye.”

It’s almost 40 degrees and this girl is in a woollen jumper? I am concerned about her health, her mental health.

Today I was the man. I suggested a picnic at the beach, bought and brought the food, took charge of the conversation and used the fact that the person I saw still has feelings for me to my advantage. Hmm.. Although there may be just a little soft spot from my side too, but not enough to try anything.

I had a great time tonight and I think he did too. And so did the repulsively loved up couple in front of us. Excuse me for a second, I need to go and throw up the food I just ate.

Analisis Laporan Keuangan

Assalamualaikum Wa Rahmatullahi Wa Barakatuhu

Teman-teman, program macro excel (sebenernya ini cuma excel aja sih, macro cuma untuk mempermanis aja) kita kali ini untuk melakukan analisis laporan keuangan. Jadi temen-temen tinggal input data-data keuangan di cells yang berwarna kuning, hasil dari analisis bisa langsung dilihat. Analisis yang ada antara lain analisis vertikal dan horizontal, analisis rasio, analisis dupont, analisis proforma dengan menggunakan metode percentage of sales dan terakhir analisis sensitivitas. Ditunggu kritik dan sarannya lho. Selamat mencoba.

Oh ya program ini yang membuat dua orang yaitu rekan saya Budi dan saya sendiri.

Kalo ada kritik dan saran kirim ke

rizky.lux@gmail.com

Untuk download klik link di bawah ini

http://www.mediafire.com/file/vjmkkwmw12d/Spreadsheets Analisis Laporan Keuangan.zip

Try to balance the conventional wisdom about airline stocks. Audit Integrity has AMR (AMR) and Continental (CAL) on its list of large American companies most likely to go bankrupt. UBS upgraded several carriers to “buy” from “neutral”, and that has shares in AMR, Continental, US Air (LCC), United (UAUA), and Alaska Air (ALK) trading up sharply. United is trading up almost 6% to $9.34.

The UBS issued the upgrades because the carriers have shown that they can raise capital and because ticket prices may have stopped falling. Some of the airlines carry so much debt that bringing in money may be critical to their survivals.

Raising money will cause dilution in one form or another, depending on what paper the financiers take. And, the argument about ticket prices is bogus. Ticket sales may have reached a bottom, but they are not likely to go up again soon. Americans are too tight-fisted to travel now, and the same holds true for many businesses.

Airlines also face the threat of rising fuel prices. Oil may be under $70, but a recent a Goldman Sachs report said that the economy needs to brace for a sharp increase in the price of crude next year.

Most of the airline stocks have tripled from their 52-week lows. They may have risen that far because Chapter 11 filings are less likely this year, but the industry is going to post losses in a number of future quarters. Why investors would want to buy into that is a mystery.

Douglas A. McIntyre

I discovered two things yesterday; juice, and the benefits of living alone. For some reason I decided to get two packets of juice when I was at the supermarket last night (ok, it might have had something to do with our plans to make use of the two u opened asolut bottles in my kitchen..), and OMG why have no1 introduced me to this phenomenon before?! My coffee was left untouhed on the table this morning, it’s got some serious competition I tell you..

The other wonderful thing I discovered was that I can drink it straight out of the carton, because no1 else is going to drink it! (ok, maybe the people I’ll be sharing the vodka with tomorrow but hopefully they’ll be too drunk to care..) So i kept going into the kitchen for a sip of juice. Not because I was particularily thirsty but because I could stand there in my underwear and drink it straight out if the packet and enjoy being single. Never mind me spilling some every time, because guess what?! no1 but me would have to step in it and I didnt care that the dried juice made my boobs stick together. Juice and I were beating gravity!

I just got back from the gym and am now enjoying a dinner in front of a romantic comedy. The dinner consists of vegetables and frighteningly strong Tzatziki. I’ll try to paint it out for you: the recipe said 2 cloves of garlic, I used 5. My throat is burning, my stomach is aching and I am burping an odour that coud easily kill a child from a 2 km radius.

I would recommend everyone to keep safe distance from me for the next couple of days.

Analisa laporan keuangan digunakan untuk mengevaluasi kinerja perusahaan atas posisi keuangan perusahaan dari data historis.

Analisa laporan keuangan dilakukan dengan membandingkan data perusahaan minimal dua periode akuntansi untuk memberikan gambaran tentang kelemahan dan kelebihan suatu perusahaan dari tahun ke tahun.

1. Rasio Likuiditas :

Rasio yang digunakan untuk mengukur kemampuan perusahaan melunasi kewajiban-kewajiban jangka pendeknya.

Ada dua macam Rasio Likuiditas :

• Acid Test Ratio (Quick Ratio)

Rasio quick tidak memasukkan persediaan karena persediaan adalah aktiva lancar yang paling tidak liquid dan nilai realisasinya menjadi kas belum bisa dipastikan. Hal ini disebabkan karena menunggu persediaan dijual, baru bisa mendapatkan kas.

• Current Ratio (Rasio Lancar)

* Rasio lancar perusahaan normal berkisar pada 1,5 sampai dengan 2. Sedangkan Rasio lancar yang rendah menunjukkan risiko likuiditas yang tinggi. Dan apabila rasio lancar yang tinggi menunjukkan adanya kelebihan aktiva lancar.

2. Rasio Aktivitas

Rasio yang digunakan untuk melihat aktivitas tertentu pada kegiatan tertentu.

Diantaranya yaitu :

• Receivable Turn Over (RTO)

* Jika rata-rata piutang tinggi maka kemungkinan tidak kembalinya piutang cukup tinggi. dan juga sebaliknya, jika rata-rata piutang rendah bisa jadi ada kebijakan piutang yang ketat sehingga mengurangi penjualan (revenue) perusahaan.

• Inventory Turn Over (ITO)

* Semakin tinggi perputaran peiutang berarti semakin tinggi perputaran persediaan dan hal ini menandakan efektifitas manajemen perusahaan. Dan sebaliknya, jika perputaran piutang rendah maka manajemen perusahaan kurang efektif dalam pengendalian persediaan.

• Fixed Asset Turn Over

*Rasio ini digunakan untuk mengukur kemampuan perusahaan dalam menghasilkan penjualan berdasar aktiva tetap yang dimiliki.

• Working Capital Turn Over

3. Rasio Solvabilitas

Rasio ini berguna untuk mengukur kemampuan perusahaan untuk memenuhi seluruh kewajiban-kewajiban jangka panjang.

Diantaranya yaitu :

• Total Debt to Equity

* Rasio ini digunakan untuk menghitung berapa dana yang akan disediakan oleh kreditur.

• Long Term to Equity
• Time Interest Earned

* Rasio ini mengukur kemampuan perusahaan membayar hutang menggunakan laba sebelum bunga dan pajak. Rasio yang tinggi menunjukkan situasi yang aman dalam arti mempunyai kemampuan membayar beban tetap bunga. dan begitu pula sebaliknya.

4. Rasio Profitabilitas

Yaitu rasio yang digunakan untuk mengukur kemampuan perusahaan dalam menghasilkan keuntungan (profitabilitas) pada penjualan, asset dan modal saham perusahaan.

Diantaranya yaitu :

• Nett Profit Margin

* NPM yang tinggi menandakan perusahaan mampu menghasilkan profit yang tinggi dan begitu pula sebaliknya.

• Return On Asset (ROA)

ROA sering disebut juga ROI (Return On Investmen). Rasio yang tinggi menunjukkan efisiensi manajemen asset.

• Return On Equity (ROE)

Rasio untuk mengukur kemampuan perusahaan menghasilkan laba berdasar modal saham yang dimiliki.

5. Rasio Pasar

Rasio yang mengukur harga pasar dengan nilai buku. Rasio ini sering digunakan oleh investor dan calon investor, tetapi juga pihak manajemen juga memanfaatkan rasio ini.

• Price Earning Ratio
• Dividend Yield
• Pembayaran Dividen

Rasio ini mengukur kemampuan perusahaan membayar hutang menggunakan laba sebelum bunga dan pajak. Rasio yang tinggi menunjukkan situasi yang aman dalam arti mempunyai kemampuan membayar beban tetap bunga. dan begitu pula sebaliknya.

4. Rasio Profitabilitas Yaitu rasio yang digunakan untuk mengukur kemampuan perusahaan dalam menghasilkan keuntungan (profitabilitas) pada penjualan, asset dan modal saham perusahaan.
Diantaranya yaitu :

• Nett Profit Margin

* NPM yang tinggi menandakan perusahaan mampu menghasilkan profit yang tinggi dan begitu pula sebaliknya.

• Return On Asset (ROA)

* ROA sering disebut juga ROI (Return On Investmen). Rasio yang tinggi menunjukkan efisiensi manajemen asset.

• Return On Equity (ROE)

* Rasio untuk mengukur kemampuan perusahaan menghasilkan laba berdasar modal saham yang dimiliki.

5. Rasio Pasar Rasio yang mengukur harga pasar dengan nilai buku. Rasio ini sering digunakan oleh investor dan calon investor, tetapi juga pihak manajemen juga memanfaatkan rasio ini.

• Price Earning Ratio
• Dividend Yield
• Pembayaran Dividen

Untuk rumus-rumus rasio silahkan download file ALK.doc (54.5 kb)

Hot baby, hot.

Ok let’s do this. Let’s take down the town and all that comes with it.

I took Älkie to the doctor this morning. He was bit cranky and sceptical at first, but now that he’s fit for fight again we’re the bestest of bestest friends again. Welcome back pooch.

It’s with Älk as with all other boys. You use them once, twice and thrice and all of a sudden they’re worn out. Älk shut down this morning, without warning. Kaputt! Dead. Finito. So now I’m in the middle of trying to restore the darn thing. Imagine if you could do this with guys too. If they’re being retarded, hold in the off button and then restore to default settings.

Speaking of retarded boys. I went on a date last night. THE WORST DATE IN THE HISTORY OF HUMANITY. I was actually repulsed by him. His mum must have been standing up when he came out head first. He completely lacked the ability to read a situation and act accordingly. He would interrupt me in the middle of a sentence to tell me about how he has been to Rrrroma or ask a completely random question, he spoke to me in third person (“I bet she wants to dance”), and he was sitting on the couch like he had no spine in his body (I moved seats to not have to sit next to him). And on top of that he wouldn’t look me in the eyes when he was talking. And he was wearing the grossest pair of cowboy boots I have ever seen. Beige suede.

Urrghghh. Never again.

This is my first post from the phone. Testing testing. Working working!

Expect a lot more blogging y’all!

P.S. I might have gone shopping today.. Was supposed to shop for a dress, bag and shoes FOR MY FRIEND. I came home with 150 dollars worth of (beautiful) crap whist she had spent a total of 24 bucks. Epic fail.)

CoPilot Live has to be one of the most sought after and respected GPS solutions for mobile devices, predominantly for the Windows Mobile and Symbian OS.

Packed with features and supporting a much greater range of devices than the new TomTom Navigator 7, CoPilot is a safe, popular and very reliable choice.

Version 7 has been available for about 18 months and it was only a matter of time before 8 became available with new features.

Today we can bring images of what is to be the new and improved interface of CoPilot Live 8.

Full features, compatibility, availability and pricing is to be confirmed but a release is due very soon and price is expected to be very competitive.

The experience with Live 8 is set to be much more PND like with clearer and more configurable screen layouts and maps, not to mention improved live services.

Check out the screen shots below.  We think you will agree that it looks pretty impressive. You can click the images to enlarge them.

SOURCE: GPS Daily

CoPilot live 7 is one of the most sought after navigation products.  Packed with features, functinality and quality map data,  ALK have produced a serious sat nav solution for you PDA and smartphone for a number of years.  Currently version 7 is the latest edition.

The ever advancing rate of technology has meant that certain hardware can not run CoPilot without a patch.  The HTC Touch HD is one such product.  To avoid you now having to download a specific patch, they have released a specific version for the Touch HD.

Avaialable today, this verison will prove an ideal companion for sat nav on your smartphone.

Un cititor al site-ului acesta alk, l-a postat pe site-ul lui un video foarte interesant de data 24.12.1989:

video datat 24.12.89 postat de catre alk

Cerem aici: exista vreo legatura intre filmul postat de catre alk si marturii din articolului lui Dan Badea, “Gloante Speciale Sau Ce S-a Mai Gasit in Cladirea Directiei a V-a,” Expres, 16-22 aprilie 1991? Gloantele aratate in filmul postat de alk nu mi se pare gloantele DUM-DUM mentionate in articolul lui Badea, dar se poate totusi ca sint alte gloante speciale sau de vinatoare detaliate in articolul acela. Deci, cautam cineva specializat in domeniu expertizei balistice sau care a fost in zona aceasta (zona CCului, cladirii Directii V-a) in zilele fierbinte din decembrie ‘89 care poate comenta despre videoul si articolul acesta. Va asteptam si va multumim.  (CA INTOTDEAUNA E VORBA AICI DE PUNCT MEU DE VEDERE STRICT PERSONAL)

S-a vorbi mult in perioada crimelor din Decembrie ‘89 despre gloante speciale cu care erau ucisi tineri si virstnici, gloante care–zice-se nu se aflau in dotarea unitatilor noastre militare. S-a vorbit mult pina s-a tacut si dupa ce s-a facut suficient s-a redeschis discutia de la “nu exista asa ceva!” Gloante speciale n-au existat!–s-au grabit sa spuna mai marii nostri. Dovezi!–cerea Elena Ceausescu intr-o anume situatie. Dovezi!–cere procurorul general M.U.P. Cherecheanu. Dovezi!–se alatura domnul general A. Stanculescu.

Pentru a cauta dovezi este nevoie de putina munca pe care organele in drept nu sint dispuse a o efectua. Se platesc lefuri grase ca sa se taca mai mult decit sa se faca. Bunaoara, la citeva saptamini dupa ce am predat Procuraturii dosarul cu furturile din C.C., procurorul care preluase ancheta de la subsemnatul, intrebat fiind daca a avansat cu ceva, mi-a spus ca nu si ca sa-l sprijin eu ca…Altfel spus, noi scriem–noi rezolvam. Va trebui pina la urma sa cerem adoptarea unei legi prin care sa ni se subordeneze Politia (sau S.R.I.-ul) ca sa-i spunem noi ce si cum sa faca. Pina atunci insa, ne vom limita la dovezi-marturii pe care oamenii le dau, le semneaza si raspund pentru ele.

Consemnam mai jos doua astfel de marturii despre gloante speciale dar si despre altele, marturii ale unor revolutionari din Decembrie ‘89…

“UN ASTFEL DE CARTUS AVEA IN VIRF O PITRA ALBA, TRASPARENTA”

BALASA GHEORGHE: Sint foarte intrigat de interviul acordat de dl. general Stanculescu ziarului “Tineretul Liber”, interviu in care acesta ocoleste adevarul.

Din Directia a V-a, din depozitul de munitie, au fost scoase pe 23-24 decembrie 1989 cartuse DUM-DUM, cartuse speciale care nu se potriveau la nici o arma din dotarea M.Ap.N. S-au gasit trei-patru cutii cu astfel de cartuse. Gloantele speciale, erau lungi de 5-6 cm si putin mai groasa decit un creion. Un astfel de cartus avea in virf o piatra alba, transparenta. Toate aceste cartuse i le-am prezentat personal, spre a fi filmate, d-lui Spiru Zeres. Toate cartusele speciale, in afara de DUM-DUM era de provenienta RFG-ista. Din Directia a V-a au fost predate U.M. 01305. Capitan doctor Panait, care a spus ca pina atunci nu vazuse astel de munitie, maior Puiu si captian Visinescu stiu de ele.

In fostul sediu C.C. P.C.R., toti cei impuscati in noaptea de 23 spre 24 decembrie ‘89 au fost impuscati cu gloante speciale. Un glont care trece prin zid e absurd sa-l cauti in trupul celui impuscat. Dar s-au mai gaist si altele in Directia a V-a, si anume:

–armele de vinatoare ale lui Ceausescu. Erau vreo 5 arme unicat cu infrarosii:

–pistoale de salon cu teava lunga pentru antrenament;

–generator de inalta frecventa pentru tortura;

–statii de emisie-receptie;

–aparatura de foto de ultimul tip;

–dosarul de pregatire al celor de la USLA. Era un dosar de aproximativ 25 cm grosime si cit am stat acolo, sa pazesc, am rasfoit aproape jumatate din el;

–dosarul cu toate tunelurile de sub Bucuresti, cu iesiri si evacuari din cladiri importante, cum sint: C.C., Cotroceni, Casa Poporului, Primaverii (cu vilele din imprejurimi si insula din lac). Pe aceste scheme se arata exact sistemul de comunicare intre ele;

–buletine de identitate cu biletul inauntru pe care scria: “disparut in timpul anchetei”;

–casetele cu toate filmele facute cu vizitele lui Ceausescu;

–trei fisete cam de 1 m fiecare, pline cu pasapoarte. De exemplu erau trei pasapoarte cu aceeasi fotografie dar cu nume diferite;

–un dosar in care erau trecute diverse persoane aflate sub supravegherea anumitor ofiteri USLA.

–Impreuna cu mine, in cladirea CC PCR–corp. B. au mai fost si cunosc acestea urmatorii: ing. Minea Radu, Catalin Constantin, Varban Viorel, Catalin Crosu, Costel Ciuhad, Neagu George, Stoica Florin, maior Puiu si capitan Visinescu–de la regimentul de garda, capitan doctor Panait de la U.M. 01305 Bucuresti. Toate cele gasite au fost filmate de catre Spiru Zeres, iar apoi predate si transportate la U.M. 01305 Bucuresti pe 23 si 24 decembrie 1989.

“S-AU GASIT LAZI INTREGI, CONTININD DE LA GLOANTE SPECIALE, PINA LA GLOANTE DE VINATOARE”

Ing. MINEA RADU (cel care s-a ocupat de primirea pazirea si predarea celor gasite in Directia a V-a):

“S-au adus din Directia a V-a in incaperea aleasa de noi la parterul C.C.-ului, urmatoarele:

–extrem de multa munitie, lazi intregi de la gloante speciale pina la gloante de vinatoare sovietice, occidentale;

–foarte multe pasapoarte, pasapoarte diplomatice, pasapoarte in alb, legitimatii de serviciu. Printre legitimatii am gasit-o pe cea a lui ADALBERT COMANESCU–seful de Stat Major al generalului Neagoe. Legitimatia asta era formata din trei parti. Functie de situatie se arata pe partea corespunzatoare, datele din interior fiind codificate: era intr-un plastic albastru, special, cred ca era magnetic, iar fotografia era color;

–o multime de lazi pe care nu le-am desfacut;

–documente secrete carate cu paturile. Printre ele erau programate de actiune pentru situatii deosebite, cu nume de cod de calculator, pentru pregatirea ofiterilor de securitate. Erau de exemplu, moduri de actiune pentru dispersarea si anihilarea grupurilor mici. Mai erau moduri de actiune in intreprinderi fara ca ofiterii respectivi sa se deconspire. La sfirsitulul unor astfel de documente era o lista cu cursanti si cu semnaturile lor. In foarte multe din listele astea preponderenta era feminina: circa trei sferturi erau femei. Din ce-am citit despre dispersarea grupurilor mari, se recomanda ca niciodata sa nu se incerce direct aceasta, ci, mai intii, sa se desfasoare actiuni pentru spargerea lor in grupuri mai mici si acestea sa se anihileze separat;

–dozimetre, contoare Geiger, osciloscoape multispot, truse electronice de depanare, calculatoare, aparatura foto;

–truse chimice de teren;

–o ladita cu obiecte de valoare (farfurii de argint masiv, grele, foarte vechi, datind de prin 1700);

–gheme intregi de sirma de platina pentru filigran;

–un stilou dozimetru, de care multi s-au speriat; era de provenienta sovietica, nichelat si gradat in multiroentgen;

–codor pentru transmisiii U.K.V. Despre acesta s-a spus la TV ca ar fi o bomba pentru a arunca in aer subsolul. S-a aflat, de fapt, de ce nu interceptam noi ceea ce transmiteau ei prin statii. Aceasta fiindca se lucra pe o frecventa putin deasupra frecventei acordate si cu aceste codoare-decodoare se lucra pentru a transmite-receptiona. Daca nu le aveati si intrai intimplator pe frecventa, nu intelegeai nimic;

–masina de codat, cu calculatoare afisate pe ea. Masina asta am predat-o cu multa grija armatei, a fost pusa numai ea intr-un TAB si transportata l adapost pe 24 decembrie 1989;

–pustile de vinatoare ale lui Ceausescu. Cineva mi-a spus ca o pusca de acel tip valora cit trei Mercedes-uri. Si acestea, impachetate separat in paturi, au fost predate armatei;

–niste truse pistoale foarte ciudate;

–seturi intregi de fiole cu substante neoparalizante, de productie occidentala;

–in sala de mese de la subsolul C.C.-ului s-au gasit doua caiete, gen condici cu numele ofiterilor de securitate care luau masa acolo;

–o lista tiparita cu intreprinderile din Bucuresti, care continea in plus numerele de telefon si camerele unde puteau fi gasiti ofiterii de securitate din intreprinderile respective. Toate acestea au fost predate actualuli maior Puiu si unui locotenent-colonel:

–agende ale fostilor demitari in care erau trecute numele si numerele de telefon ale femeilor cu care aveau legaturi amoroase. In dreptul unor astfel de nume era trecut si ce le dadusera acestora in schimb: pantofi, fustele de piele, haine, caciuli de blana etc. Intr-o dimineata l-am surprins pe Varban Viorel sunind la o astfel de femeie si incercind sa o santajeze….

Cu toate cite s-au gasit exista caseta video facuta de dl. Spiru Zeres inainte de a le fi predat armatei.

Sint in cele doua declaratii de mai sus, suficiente elemente pentru o ancheta a Politiei sau Procuraturii. Adresele celor doi nu trebuie neaparat publicate. Acestea deoarece, din cite stim, toti cei care au pus piciorul in fostul sediu C.C. au…dosare gata facute.

[Dan Badea, "GLOANTE SPECIALE SAU CE S-A MAI GASIT IN CLADIREA DIRECTIEI A V-A," Expres, 16-22 aprilie 1991]

…in legatura cu gloantele DUM-DUM mentionate de catre Gheorghe Balasa in marturia lui de mai sus ca de productie autohtona…

Referitor la existenta cartuselor explozive si perforante, dupa unele informatii rezulta ca in perioada august-septembrie 1989 la uzinele Sadu-Gorj s-a primit o comanda de executare a unor asemenea cartuse explozive.  Comanda a fost ordonata de Conducerea Superioara de partid si executata sub supravegherea stricta a unor ofiteri din fosta Securitate.

Asa cum s-a mai spus, asupra populatiei, dar si asupra militarilor MApN teroristii au folosit cartuse cu glont exploziv. Cartusele respective de fabricarea carora fostul director al uzinei Constantin Hoart–actualmente deputat PSM Gorj–si ing. Constantin Filip nu sunt straini, au fost realizate sub legenda, potrivit careia, acestea urmai a fi folosite de Nicolae Ceausescu in cadrul partidelor de vanatoare.

Consider ca lt. col. Gridan fost ofiter de Contrainformatii pentru Uzina Sadu–actualmente pensionar ar putea confirma fabricarea unor asemenea cartuse si probabil si unele indicii cu privire la beneficiar.  Daca intr-adevar aceste cartuse au fost fabricate in Romania atunci este limpede ca o mare parte din teroristii din decembrie 1989 au fost autohtoni, iar organele de securitate nu sunt straine de acest lucru.

(Sergiu Nicolaescu, Cartea revolutiei romane.  Decembrie ‘89, 1999, p. 217.)

JA! Aber auch aus der Flasche? Sieh, was passiert!