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Resume Seminar Akuntansi Pemerintah. Statistics! A. Phd Thesis! DEFINISI ASSET Sumber daya ekonomi yang dimiliki / dikuasai pemerintah. Math Help! Dapat diukur oleh satuan uang Termasuk sumber daya non keuangan, yang diperlukan sebagai penyediaan jasa untuk masyarakat umum Dan Sumber daya terkait dengan sejarah dan budaya KLASIFIKASI ASSET Aset lancar : jika diharapkan segera untuk dapat direalisasikan atau dimiliki untuk dipakai atau dijual dalam waktu 12 (dua belas) bulan sejak tanggal pelaporan. Media Essays! Aset non lancar : jika aset tersebut TIDAK diharapkan untuk dapat direalisasikan atau dimiliki untuk dipakai atau dijual dalam waktu 12 (dua belas) bulan sejak tanggal pelaporan. Statistics Math Help! Jenis aset lancar adalah sebagai berikut : Aset non lancar diklasifikasikan sebagai berikut : Termasuk didalamnya aset tak berwukud dan aset kerja sama (kemitraan) Aset diakui pada saat potensi manfaat ekonomi masa depan diperoleh oleh pemerintah dan mempunyai nilai atau biaya yang dapat diukur dengan andal. Phd Thesis On Water! Aset tidak diakui jika pengeluaran telah terjadi dan manfaat ekonominya dipandang tidak mungkin diperoleh pemerintah setelah periode akuntansi berjalan.

PENGUKURAN ASET adalah sebagai berikut (MEASUREMENT): ASET LANCAR Kas dicatat sebesar nilai nominal; Investasi jangka pendek dicatat sebesar nilai perolehan; Piutang dicatat sebesar nilai nominal; Persediaan dicatat sebesar: 1) Biaya Perolehan apabila diperoleh dengan pembelian; 2) Biaya Standar apabila diperoleh dengan memproduksi sendiri; 3) Nilai wajar apabila diperoleh dengan cara lainnya seperti donasi/rampasan. Statistics Help! ASET NON LANCAR Investasi jangka panjang dicatat sebesar biaya perolehan termasuk biaya tambahan lainnya yang terjadi untuk memperoleh kepemilikan yang sah atas investasi tersebut; Aset tetap dicatat sebesar biaya perolehan. Pacthesis Number! Apabila penilaian aset tetap dengan menggunakan biaya perolehan tidak memungkinkan maka nilai aset tetap didasarkan pada nilai wajar pada saat perolehan. Help! E. Environmental In The World! JENIS-JENIS ASET Kas dan setara kas. Statistics Help! Uang tunai dan saldo simpanan di bank yang setiap saat dapat digunakan untuk membiayai kegiatan pemerintah. Term Paper On Financial! Sedangkan pengertian setara kas adalah investasi jangka pendek yang sangat likuid yang siap dijabarkan menjadi kas serta bebas dari resiko perubahan nilai yang signifikan. Help! Pengakuan kas mengenai penerimaan dan pengeluaran kas selama periode tertentu diklasifikasikan berdasarkan : Aktivitas operasi: penerimaan dan pengeluaran kas yang ditujukan untuk kegiatan operasional pemerintah selama satu periode akuntansi. On Water! Aktivitas investasi: penerimaan dan pengeluaran kas yang ditujukan untuk perolehan dan pelepasan aset tetap serta investasi lainnya yang tidak termasuk dalam setara kas. Aktivitas pendanaan: penerimaan dan pengeluaran kas yang berhubungan dengan pemberian piutang jangka panjang dan/atau pelunasan tang jangka panjang yang mengakibatkan perubahan dalam jumlah dan komposisi piutang jangka panjang dan utang jangka panjang Aktivitas transitoris: Aktivitas penerimaan dan pengeluaran kas yang tidak termasuk dalam aktivitas operasi, pendanaan, dan investasi.

Persediaan adalah aset lancar dalam bentuk barang atau perlengkapan yang dimaksudkan untuk mendukung kegiatan operasional pemerintah, dan barang-barang yang dimaksudkan untuk dijual dan/atau diserahkan dalam rangka pelayanan kepada masyarakat. Help! Investasi adalah aset yang dimaksudkan untuk memperoleh manfaat ekonomi seperti bunga, dividen dan royalti, atau manfaat sosial, sehingga dapat meningkatkan kemampuan pemerintah dalam rangka pelayanan kepada masyarakat. Mua Resume! Investasi jangka pendek harus memenuhi karakteristik sebagai berikut: Dapat segera diperjualbelikan/dicairkan; Investasi tersebut ditujukan dalam rangka manajemen kas, artinya pemerintah dapat menjual investasi tersebut apabila timbul kebutuhan kas; Berisiko rendah. Math Help! Jenis investasi yang tidak termasuk dalam kelompok investasi jangka pendek antara lain adalah: Surat berharga yang dibeli pemerintah dalam rangka mengendalikan suatu badan usaha, misalnya pembelian surat berharga untuk menambah kepemilikan modal saham pada suatu badan usaha; Surat berharga yang dibeli pemerintah untuk tujuan menjaga hubungan kelembagaan yang baik dengan pihak lain, misalnya pembelian surat berharga yang dikeluarkan oleh suatu lembaga baik dalam negeri maupun luar negeri untuk menunjukkan partisipasi pemerintah; atau Surat berharga yang tidak dimaksudkan untuk dicairkan dalam memenuhi kebutuhan kas jangka pendek. Games Number Days Sim Date! Investasi yang dapat digolongkan sebagai investasi jangka pendek, antara lain terdiri atas: Deposito berjangka waktu tiga sampai dua belas bulan dan/atau yang dapat diperpanjang secara otomatis (revolving deposits); Pembelian Surat Utang Negara (SUN) pemerintah jangka pendek oleh pemerintah pusat maupun daerah dan pembelian Sertifikat Bank Indonesia (SBI). Statistics Help! Investasi jangka panjang dibagi menurut sifat penanaman investasinya: Investasi Permanen adalah investasi jangka panjang yang dimaksudkan untuk dimiliki secara berkelanjutan sedangkan Investasi Nonpermanen adalah investasi jangka panjang yang dimaksudkan untuk dimiliki secara tidak berkelanjutan. Pengeluaran kas dan/atau aset, penerimaan hibah dalam bentuk investasi dan perubahan piutang menjadi investasi dapat diakui sebagai investasi apabila memenuhi kriteria sebagai berikut : Kemungkinan manfaat ekonomi dan manfaat sosial atau jasa potensial di masa yang akan datang atas suatu investasi tersebut dapat diperoleh pemerintah; Nilai perolehan atau nilai wajar investasi dapat diukur secara memadai (reliable). Media And Youth! Penilaian investasi pemerintah dilakukan dengan tiga metode yaitu: Metode biaya; Metode ekuitas; Metode nilai bersih yang dapat direalisasikan; Sumber daya ekonomi yang dikuasai dan/atau dimiliki oleh pemerintah sebagai akibat dari peristiwa masa lalu dan dari mana manfaat ekonomi dan/atau sosial di masa depan diharapkan dapat diperoleh, baik oleh pemerintah maupun masyarakat, serta dapat diukur dalam satuan uang, termasuk sumber daya nonkeuangan yang diperlukan untuk penyediaan jasa bagi masyarakat umum dan sumber-sumber daya yang dipelihara karena alasan sejarah dan budaya. Statistics Help! Aset tetap (menurut PP 24 tahun 2005 dan PP 71 tahun 2010) adalah aset berwujud yang mempunyai masa manfaat lebih dari 12 (dua belas) bulan untuk digunakan, atau dimaksudkan untuk digunakan, dalam kegiatan pemerintah atau dimanfaatkan oleh masyarakat umum. Essay On Piaget's Of Cognitive! Aset tetap menurut IPSAS 17 aset berwujud yang: Apakah yang dimiliki oleh suatu entitas untuk digunakan dalam produksi atau penyediaan barang atau jasa, untuk disewakan kepada orang lain, atau untuk administrasi tujuan, Apakah diharapkan dapat digunakan selama lebih dari satu periode pelaporan.

Perbedaan Aset Tetap di PP 71 2010 (Akrual) dan PP 24 2005 (CTA) Perolehan suatu aset tetap yang memenuhi kriteria perolehan aset donasi, maka perolehan tersebut diakui sebagai pendapatan operasional. Statistics! (Par 48, PP 71/2010) Perolehan suatu aset tetap yang memenuhi kriteria perolehan aset donasi, maka perolehan tersebut diakui sebagai pendapatan pemerintah dan belanja modal dalam jumlah yang sama dalam LRA. Mua Resume! (par 49, PP 24/2005) Aset tetap diklasifikasikan berdasarkan kelompok sesuai dengan standar yang mengatur tentang aset tetap; Tanah yang dipakai dalam kegiatan operasional pemerintah dan dalam kondisi siap dipakai. Math Help! Gedung dan bangunan dipakai dalam kegiatan operasional pemerintah dan dalam kondisi siap dipakai. Term! Peralatan dan mesin mencakup mesin-mesin dan kendaraan bermotor, alat elektonik, inventaris kantor, dan peralatan lainnya yang nilainya signifikan dan masa manfaatnya lebih dari 12 (dua belas) bulan dan dalam kondisi siap pakai. Statistics Math Help! Jalan, irigasi, dan jaringan yang dibangun oleh pemerintah serta dimiliki dan/atau dikuasai oleh pemerintah dan dalam kondisi siap dipakai. Mua Resume! Aset tetap lainnya Konstruksi dalam pengerjaan mencakup aset tetap yang sedang dalam proses pembangunan namun pada tanggal laporan keuangan belum selesai seluruhnya. Statistics Math Help! Aset tetap yang tidak digunakan untuk keperluan operasional pemerintah tidak memenuhi definisi aset tetap dan harus disajikan di pos aset lainnya sesuai dengan nilai tercatatnya. Pacthesis Number Days Sim Date! B. Statistics Math Help! AKUNTANSI PEROLEHAN ASET TETAP.

Berdasarkan klasifikasi aset tetap, suatu aset dapat diakui sebagai aset tetap apabila memenuhi persyaratan sebagai berikut, yaitu : Mempunyai wujud Mempunyai masa manfaat lebih dari 12 bulan Biaya perolehan aset dapat diukur secara andal Tidak dimaksudkan untuk dijual dalam operasi normal entitas Diperoleh atau dibangun dengan maksud untuk digunakan. And Youth Violence Essays! Pemerintah mengakui suatu aset tetap apabila aset tetap tersebut telah diterima atau diserahkan hak kepemilikannya, dan atau pada saat penguasaannya berpindah. Oleh karena itu apabila belum terdapat bukti bahwa suatu aset dimiliki atau dikuasai oleh suatu entitas maka aset tetap tersebut belum dapat dicantumkan pada neraca. Statistics! Aset tetap yang dimiliki atau dikuasai oleh pemerintah harus dinilai atau diukur untuk dapat dilaporkan dalam neraca. Mua Resume! Pengukuran aset tetap dapat menggunakan dua cara, yaitu : biaya perolehan, dan nilai wajar pada saat perolehan. Statistics! Biaya perolehan adalah jumlah biaya yang dikeluarkan untuk memperoleh aset tetap sampai dengan aset tetap tersebut dalam kondisi dan tempat yang siap untuk digunakan.

Sedangkan untuk aset tetap yang tidak diketahui biaya perolehannya disajikan dengan nilai wajar pada saat perolehan. Mua Resume! Nilai wajar adalah nilai tukar aset tetap dengan kondisi yang sejenis di pasaran pada saat penilaian. Help! Komponen dari biaya perolehan sesuai dengan IPSAS adalah seluruh biaya yang dikeluarkan ( directly attribute cost ) entitas untuk memperoleh aset tetap tersebut sampai siap untuk digunakan. Games Number! Komponen biaya yang termasuk directly attribute cost tersebut adalah : biaya persiapan tempat ( cost of statistics help site preparation ) biaya instalasi ( installation cost ) biaya pengiriman dan penyimpanan awal ( initial delivery and mua resume, handling cost ) biaya profesional seperti fee untuk konsultan ( professional fees ) biaya provisi lainnya. Statistics Help! Sedangkan yang tidak termasuk komponen biaya aset tetap adalah : Biaya administrasi dan biaya umum lainnya sepanjang biaya tersebut tidak dapat diatribusikan secara langsung pada biaya perolehan aset atau membawa aset ke dalam kondisi kerjanya. Biaya permulaan (start-up cost) dan pra-produksi serupa kecuali biaya tersebut perlu untuk membawa aset ke dalam kondisi kerjanya. Pacthesis Number Days! Adalah belanja yang dialokasikan untuk menjaga aset tetap agar aset tersebut senantiasa dalam kondisi siap digunakan sesuai dengan estimasi umur ekonomisnya. Math! Dalam akuntansi, anggaran untuk pemeliharaan dihitung berdasarkan lamanya waktu atau periode pemakaian aset tetap, seperti hal nya dalam penghitungan depresiasi aset tetap. Essay Theory Development! Belanja pemeliharan terjadi pada semua satuan unit kerja pemerintah.

Belanja ini bersifat rutin dan terjadi berulang-ulang ( recurrent ), oleh karena itu tidak tergantung pada tupoksi satuan kerja, akan tetapi pada jumlah aset tetap yang dimiliki. Statistics! Beberapa bentuk dari belanja pemeliharaan ini adalah : Pemeliharaan tanah Pemeliharaan gedung dan bangunan kantor Pemeliharaan rumah dinas Pemeliharaan kendaraan dinas Perbaikan peralatan dan sarana gedung, jalan, jaringan irigasi, peralatan dan mesin Pemeliharaan lain-lain sarana yang berhubungan dengan penyelenggaraan pemerintahan. Adalah alokasi yang sistematis atas nilai suatu asset tetap yang dapat disusutkan (depreciable asset) selama masa manfaat aset yang bersangkutan. Environmental In The Essay! Nilai penyusutan untuk masing-masing periode diakui sebagai pengurang nilai tercatat aset tetap dalam neraca dan beban penyusutan dalam laporan operasional. Statistics Help! Untuk menerapkan penyusutan, prasyarat yang perlu dipenuhi adalah: Identitas aset yang kapasitasya menurun. Pacthesis Games Number! Aset tetap yang dapat menurun kapasitas dan manfaatnya dengan aset tetap yang tidak dapat menurun kapsitas dan mafaatnya. Help! Nilai yang dapat disusutkan Standar Akuntansi Pemerintahan menganut nilai historis, sehingga kecuali karena kondisi yang tidak memungkinkan diperoleh nilai historis, nilai aset tetap yang diakui secara umum adalah nilai perolehannya. Environmental In The World Essay! Masa manfaat dan kapasitas aset tetap Terhadap aset tetap yang indikasi potensi manfaatnya dikaitkan dengan panjang masa manfaat, perhitungan penyusutan membutuhkan ketetapan perkiraan mengenai masa manfaatnya.

Dalam PSAP 07 disebutkan 3 metode yang dapat digunakan untuk penyusutan aset tetap yaitu: Berdasarkan metode garis lurus penyusutan nilai aset tetap dilakukan dengan mengalokasikan penurunan nilai secara merata selama masa manfaatnya. Help! Rumusan perhitungannya. Penyusutan per pacthesis games days periode. Statistics! Nilai yang dapat disusutkan. Violence Essays! Berdasarkan metode saldo menurun berganda, penyusutan nilai aset tetap dilakukan dengan mengalokasikan penurunan nilai selama masa manfaatnya dengan besaran persentase yang dipakai dua kali dari persentase yang dipakai dalam metode garis lurus. Statistics Help! Penyusutan per paper on financial analysis periode = (nilai yang dapat disusutkan – akumulasi penyusutan periode sebelum) x Tarif penyusutan * * Tarif penyusutan dihitung dengan rumus. Statistics Help! Dengan metode unit produksi penyusutan dihitung berdasarkan perkiraan output (kapasitas produksi yang dihasilkan) aset tetap yang bersangkutan. Tarif penyusutan dihitung dengan membandingkan antara nilai yang dapat disusutkan dan perkiraan/estimasi output dalam kapasitas normal. Pacthesis Days Sim Date! Penyusutan per statistics help periode = Produksi periode berjalan X Tarif penyusutan * * Tarif penyusutan dihitung dengan : Nilai yang dapat disusutkan. Essay! Perkiraan total output.

Dalam menyusutkan aset tetap ada beberapa langkah yang perlu dilakukan : Identifikasi aset tetap yang dapat disusutkan Pengelompokan Aset Penetapan nilai aset tetap yang wajar Penetapan nilai aset yang dapat disusutkan Penetapan metode penyusutan Perhitungan dan pencatatan penyusutan Penyajian penyusutan Pengungkapan dalam di dalam Catatan atas Laporan Keuangan I. Help! HAL-HAL KHUSUS YANG TERKAIT DENGAN PENYUSUTAN ASET TETAP Penyusutan Pertama Kali. Phd Thesis Resources! Perhitungan penyusutan aset tersebut untuk pertama kalinya dapat dikelomokkan menjadi tiga, yaitu. Statistics Math! Aset yang diperoleh pada tahun dimulainya penerapan penyusutan Aset yang diperoleh setelah penyusunan neraca awal hingga satu tahun sebelum dimulainya penerapan penyusutan Aset yang diperoleh sebelum penyusunan neraca awal Pemanfaatan aset yang sudah seluruh nilainya disusutkan Penghapusbukuan aset tetap Penjualan aset tetap yang telah seluruhnya disusutkan Tukar menukar aset tetap Perbaikan aset tetap yang menambah masa manfaat atau kapasitas manfaat Penyusutan aset secara berkelompok Perhitungan penyusutan aset tetap yang diperoleh tengah tahun Perubahan estimasi dan konsekuensinya. Media! Bila aset tetap sudah rusak berat dan tidak dapat digunakan lagi maka aset tetap tersebut akan dihapuskan dari pembukuan. Statistics Math Help! Suatu aset tetap dieliminasi dari neraca ketika dilepaskan atau bila aset secara permanen dihentikan penggunaannya dan tidak ada manfaat ekonomik masa yang akan datang . Games Days! Proses penghapusan seringkali memerlukan waktu yang lama, maka sementara menunggu surat keputusan penghapusan terbit aset yang rusak atau tidak dapat digunakan lagi dipindahkan dari kelompok aset tetap menjadi akun Aset Lain-lain dalam kelompok aset lainnya di neraca dan diungkapkan dalam CALK. Statistics Math! Kewajiban adalah utang yang timbul dari peristiwa masa lalu yang penyelesaiannya mengakibatkan aliran keluar sumber daya ekonomi pemerintah. Phd Thesis On Water! Dalam konteks pemerintahan, kewajiban muncul antara lain karena penggunaan sumber pembiayaan yang berasal dari pinjaman. Pinjaman tersebut dapat berasal dari masyarakat, lembaga keuangan, pemerintah lain, atau lembaga internasional. Math! Kewajiban kontinjensi adalah kewajiban potensial yang timbul dari peristiwa masa lalu dan keberadaannya menjadi pasti dengan terjadinya atau tidak terjadinya suatu peristiwa atau lebih pada masa datang yang tidak sepenuhnya berada dalam kendali suatu entitas. On Water Resources! Selain itu kewajiban kontijensi adalah kewajiban kini yang timbul sebagai akibat masa lalu, tetapi tidak diakui karena: Tidak terdapat kemungkinan besar ( not probable ) bahwa suatu entitas mengeluarkan sumber daya yang mengandung manfaat ekonomis untuk menyelesaikan kewajibannya; atau Jumlah kewajiban tersebut tidak dapat diukur secara andal.

Kewajiban pemerintah diklasifikasikan menjadi dua, yaitu kewajiban jangka pendek dan kewajiban jangka panjang. Statistics Math Help! Kewajiban jangka pendek merupakan kewajiban yang diharapkan dibayar dalam waktu 12 (dua belas) bulan setelah tanggal pelaporan. Beberapa kewajiban jangka pendek, seperti utang transfer pemerintah atau utang kepada pegawai merupakan suatu bagian yang akan menyerap aset lancar dalam tahun pelaporan berikutnya. Essay Of Cognitive! Kewajiban jangka panjang merupakan kewajiban yang jatuh tempo lebih dari 12 bulan. Math! Jika pada akhir periode akuntansi, pemerintah mempunyai utang jangka panjang, maka pemerintah harus melakukan reklasifikasi kewajiban tersebut ke kewajiban jangka pendek dan kewajiban jangka panjang. Sim Date! Kewajiban pemerintah diakui jika besar kemungkinan pengeluaran sumber daya ekonomi akan dilakukan untuk menyelesaikan kewajiban yang ada sampai saat ini, dan kewajiban tersebut dapat diukur dengan andal. Statistics Math Help! Kewajiban diakui pada saat dana pinjaman diterima dan/atau pada saat kewajiban timbul.

Kewajiban dapat timbul dari: Transaksi pertukaran ( exchange transactions ); Transaksi tanpa pertukaran ( non-exchange transactions ), dimana pemerintah belum melaksanakan kewajibannya sampai akhir periode akuntansi; Kejadian yang berkaitan dengan pemerintah ( government-related events ); dan Kejadian yang diakui pemerintah ( government-acknowledged events ). Mua Resume! Kewajiban dicatat sebesar nilai nominal. Kewajiban dalam mata uang asing dijabarkan dan dinyatakan dalam mata uang Rupiah. Statistics Math Help! Penjabaran mata uang asing menggunakan kurs tengah bank sentral pada tanggal neraca. Phd Thesis On Water Resources! Nilai nominal atas kewajiban mencerminkan nilai kewajiban pemerintah pada saat pertama kali transaksi berlangsung seperti nilai yang tertera pada lembar surat utang pemerintah. Help! Penggunaan nilai nominal dalam menilai kewajiban mengikuti karakteristik dari masing-masing pos.

Terhadap barang/jasa yang telah diterima pemerintah dan belum dibayar, termasuk barang dalam perjalanan yang telah menjadi haknya, pemerintah mengakui kewajiban tersebut sebagai utang di neraca. Resources! Apabila dalam jumlah kewajiban terdapat utang yang disebabkan adanya transaksi antar unit pemerintahan, penyajiannya harus dipisahkan dari kewajiban kepada unit nonpemerintahan. Statistics! Utang bunga pinjaman pemerintah dicatat sebesar biaya bunga yang telah terjadi dan belum dibayar. Pacthesis Games Days! Bunga dimaksud dapat berasal dari utang pemerintah baik dari dalam maupun luar negeri. Math Help! Utang bunga pinjaman pemerintah yang belum dibayar harus diakui pada setiap akhir periode pelaporan sebagai bagian dari kewajiban jangka pendek. Essay On Piaget's Theory Development! Pada akhir periode pelaporan, saldo pungutan/potongan untuk PFK yang belum disetorkan kepada yang berhak harus disajikan sebagai utang di neraca sebesar jumlah yang masih harus disetorkan. Statistics Math! Nilai yang dicantumkan dalam laporan keuangan untuk bagian lancar utang jangka panjang adalah jumlah yang akan jatuh tempo dalam waktu 12 (dua belas) bulan setelah tanggal pelaporan.

Contohnya Pinjaman obligasi yang jatuh tempo tahun yang akan datang sebesar Rp 2 Milyar disajikan sebesar nilai nominal. Essays! Kewajiban lancar lainnya merupakan kewajiban lancar yang tidak termasuk dalam kategori utang jangka pendek di atas. Math! Pengukuran untuk masing-masing item disesuaikan dengan karakteristik masing-masing pos tersebut. Mua Resume! 6. Statistics Help! Utang Pemerintah Yang Tidak Diperjualbelikan Dan Yang Diperjualbelikan. Environmental Problems Essay! Penilaian utang pemerintah disesuaikan dengan karakteristik utang tersebut yang dapat berbentuk: Utang Pemerintah yang tidak diperjualbelikan (Non-traded Debt) dan Utang Pemerintah yang diperjualbelikan (Traded Debt) Utang Pemerintah Yang Tidak Diperjualbelikan (Non-Traded Debt) Utang Pemerintah Yang Diperjualbelikan (Traded Debt) 7. Math! Perubahan Valuta Asing. Essay! Utang pemerintah dalam mata uang asing dicatat dengan menggunakan kurs tengah bank sentral saat terjadinya transaksi. Help! Kurs tunai yang berlaku pada tanggal transaksi sering disebut kurs spot (spot rate). Phd Thesis On Water Resources! Untuk sekuritas utang pemerintah yang diselesaikan sebelum jatuh tempo karena adanya fitur untuk ditarik oleh penerbit dari sekuritas tersebut atau karena memenuhi persyaratan untuk penyelesaian oleh permintaan pemegangnya maka perbedaan antara harga perolehan kembali dan nilai tercatat netonya harus diungkapkan pada Catatan atas Laporan Keuangan sebagai bagian dari pos kewajiban yang berkaitan.

Jumlah tunggakan atas pinjaman pemerintah harus disajikan dalam bentuk Daftar Umur (aging schedule) Kreditur pada Catatan atas Laporan Keuangan sebagai bagian pengungkapan kewajiban. Math Help! Dalam restrukturisasi utang melalui modifikasi persyaratan utang, debitur harus mencatat dampak restrukturisasi secara prospektif sejak saat restrukturisasi dilaksanakan dan tidak boleh mengubah nilai tercatat utang pada saat restrukturisasi kecuali jika nilai tercatat tersebut melebihi jumlah pembayaran kas masa depan yang ditetapkan dengan persyaratan baru. Informasi restrukturisasi ini harus diungkapkan pada Catatan atas Laporan Keuangan sebagai bagian pengungkapan dari pos kewajiban yang terkait. On Water! Penghapusan utang adalah pembatalan secara sukarela tagihan oleh kreditur kepada debitur, baik sebagian maupun seluruhnya, jumlah utang debitur dalam bentuk perjanjian formal diantara keduanya. Statistics! Atas penghapusan utang mungkin diselesaikan oleh debitur ke kreditur melalui penyerahan aset kas maupun nonkas dengan nilai utang di bawah nilai tercatatnya.

BIAYA YANG BERHUBUNGAN DENGAN UTANG PEMERINTAH. Environmental Problems World! Biaya-biaya yang berhubungan dengan utang pemerintah adalah biaya bunga dan biaya lainnya yang timbul dalam kaitan dengan peminjaman dana. Statistics Help! Biaya-biaya dimaksud meliputi: Bunga atas penggunaan dana pinjaman, baik pinjaman jangka pendek maupun jangka panjang. World! Amortisasi diskonto atau premium yang terkait dengan pinjaman. Help! Amortisasi biaya yang terkait dengan perolehan pinjaman seperti biaya konsultan, ahli hukum, commitment fee, dan sebagainya. Perbedaan nilai tukar pada pinjaman dengan mata uang asing sejauh hal tersebut diperlakukan sebagai penyesuaian atas biaya bunga. Paper On Financial! Utang pemerintah harus diungkapkan secara rinci dalam bentuk daftar skedul utang untuk memberikan informasi yang lebih baik kepada pemakainya. Math Help! Untuk meningkatkan kegunaan analisis, informasi-informasi yang harus disajikan dalam Catatan atas Laporan Keuangan adalah: Jumlah saldo kewajiban jangka pendek dan jangka panjang yang diklasifikasikan berdasarkan pemberi pinjaman.

Jumlah saldo kewajiban berupa utang pemerintah berdasarkan jenis sekuritas utang pemerintah dan jatuh temponya. Problems! Bunga pinjaman yang terutang pada periode berjalan dan tingkat bunga yang berlaku. Help! Konsekuensi dilakukannya penyelesaian kewajiban sebelum jatuh tempo. Environmental! Perjanjian restrukturisasi utang meliputi: (1). Statistics Math Help! Pengurangan pinjaman; (2). Games! Modifikasi persyaratan utang; (3). Statistics Math! Pengurangan tingkat bunga pinjaman; (4). Phd Thesis! Pengunduran jatuh tempo pinjaman; (5).

Pengurangan nilai jatuh tempo pinjaman; dan. Math! (6). Games Number Days Sim Date! Pengurangan jumlah bunga terutang sampai dengan periode pelaporan. Jumlah tunggakan pinjaman yang disajikan dalam bentuk daftar umur utang berdasarkan kreditur. Math Help! Biaya pinjaman, meliputi: (1). Mua Resume! Perlakuan biaya pinjaman; (2).

Jumlah biaya pinjaman yang dikapitalisasi pada periode yang bersangkutan; dan. Statistics! (3). Media And Youth Violence Essays! Tingkat kapitalisasi yang dipergunakan. Math Help! PERBANDINGAN SAP CASH TOWARD ACCRUAL DAN SAP ACCRUAL. Mua Resume! Antara SAP Cash Toward Accrual (sesuai PP 24 Tahun 2005) dengan SAP Accrual (Sesuai PP 71 Tahun 2010) pada dasarnya tidak terdapat banyak perbedaan, jika dilihat pada komponen neraca sesuai PP 71 Tahun 2010 terdapat tambahan akun yaitu : Pendapatan diterima di muka adalah pendapatan yang diterima oleh satuan kerja/pemerintah dan sudah disetor ke Rekening Kas Umum Negara, namun wajib setor belum menikmati barang/jasa/fasilitas dari satuan kerja/pemerintah, atau pendapatan pajak/bukan pajak yang telah disetor oleh wajib pajak/bayar ke Rekening Kas Umum Negara yang berdasarkan hasil pemeriksaan dan/atau penelitian oleh pihak yang berwenang terdapat lebih bayar pajak/bukan pajak. Help! Pada neraca, pendapatan diterima di muka disajikan sebagai kewajiban jangka pendek. Dalam penyajian informasi pendapatan secara akrual, realisasi pendapatan secara kas tahun berjalan harus disesuaikan yaitu dengan cara: Mengurangkan pendapatan diterima di muka pada tahun berjalan; dan/atau Menambahkan pendapatan diterima di muka pada tahun lalu yang barang/jasa/pelayanannya dilaksanakan pada tahun berjalan. And Youth! 2. Statistics! Belanja yang Masih Harus Dibayar.

Suatu transaksi dengan pertukaran (exchange transactions) timbul ketika masing-masing pihak dalam transaksi tersebut mengorbankan dan menerima suatu nilai sebagai gantinya. Media! Terdapat dua arus timbal balik atas sumber daya atau janji untuk menyediakan sumber daya. Math Help! Dari pengertian di atas, Belanja yang Masih Harus Dibayar dapat dibagi menjadi dua, yaitu: Kewajiban yang timbul akibat hak atas barang/jasa yang telah diterima kementerian negara/lembaga, namun sampai pada akhir periode pelaporan belum dilakukan pembayaran/pelunasan atas hak tersebut kepada pegawai dan/atau pihak ketiga selaku penyedia barang/jasa. Environmental Essay! Termasuk dalam hal ini adalah kewajiban kepada pegawai dan barang dalam perjalanan yang telah menjadi haknya. Statistics! Kewajiban yang timbul akibat perjanjian/komitmen yang dilakukan oleh pemerintah berdasarkan peraturan yang ada, seperti Belanja Subsidi, Belanja Bantuan Sosial, dan Transfer ke Daerah, namun sampai pada akhir periode pelaporan belum dilakukan realisasi atas perjanjian komitmen tersebut kepada pihak ketiga. Essay Theory! Dalam hal ini mengatur kewajiban satu arah dari pemerintah tanpa ada hak atas barang/jasa yang diterima. Pada neraca, belanja yang masih harus dibayar disajikan sebagai kewajiban jangka pendek. Statistics Help! Dalam penyajian informasi belanja secara akrual, belanja secara kas tahun berjalan harus disesuaikan yaitu dengan cara: menambahkan belanja yang masih harus dibayar yang terutang pada tahun berjalan; dan/atau mengurangkan belanja yang masih harus dibayar pada tahun lalu yang telah dibayarkan pada tahun berjalan. And Youth Essays! 3. Statistics Math! Premium/Diskonto Obligasi. Theory Development! Nilai yang dicantumkan di neraca untuk utang dalam negeri obligasi adalah sebesar nilai nominal, yaitu jumlah yang akan dibayar pemerintah pada saat obligasi tersebut jatuh tempo.

Apabila sekuritas utang pemerintah dijual di bawah nilai pari (dengan diskon), maupun di atas nilai pari (dengan premium), maka nilai pokok utang obligasi adalah sebesar nilai nominal dari obligasi. Statistics Math Help! Diskonto atau premium disajikan pada neraca awal sejumlah nilai yang belum diamortisasi sampai dengan tanggal disusunnya neraca. Phd Thesis On Water Resources! Mengapa pemerintah harus melakukan disclose akan kontingensinya. Statistics! Kebanyakan pemerintah akan beresiko akan loss kontingensi. Media Essays! Sebagai contoh, pemerintah mungkin menggunakan jaminan pinjaman sebagai alat yang signifikan untuk memberikan bantuan finansial; mereka mungkin terekspos akan settlement dibawah klaim legal; atau mereka dapat menawarkan program tipe asuransi untuk menutupi kerugian yang muncul akibat kesalahan bank atau gagal panen (setidaknya pada tingkat tertentu). Intinya, kontingensi kontingensi ini tidak berbeda dengan kontingensi yang dihadapi oleh perusahaan swasta. Help! Dalam menilai kondisi finansial pemerintah, penting untuk mengerti risiko dan eksposure pemerintah terhadap loss. Essay On Piaget's Of Cognitive! Minimal, pemerintah harus mengungkapkan eksposure akan loss yang berkaitan dengan kontingensi. Math Help! Untuk lebih mengerti risiko dan eksposure akan loss, sangat berguna untuk pengguna laporan untuk mengungkapkan eksposure penuh akan loss dan beberapa indikasi akan kemungkinan atau kemungkinan besar loss. Mua Resume! Pengungkapan tersebut dapat berupa catatan atas laporan keuangan yang menjelaskan kontingensi signifikan pemerintah, dan/atau pada suatu daftar.

Standar IASC untuk Komitmen. Statistics Math! IASC tidak secara formal menjelaskan suatu komitmen. On Piaget's Theory Of Cognitive Development! Namun IAS 5 Information to math help be Disclosed in on water, Financial Statement mengharuskan perusahaan bisnis untuk mengungkapkan jumlah yang dikomitmenkan untuk capital expenditure di masa mendatang. Statistics Math! IAS 17, Accounting for problems, Leases, adalah suatu contoh standar yang meluas tentang syarat umum pengungkapan pada IAS 5, yang menyatakan perlunya pengungkapan akan komitmen untuk pembayaran lease minimum atas lease finansial dan lease operasi yang tidak dapat dibatalkan, dengan jangka waktu lebih dari satu tahun, dalam bentuk lembar ringkasan, yuang menunjukkan jumlah dan periode dimana pembayaran akan jatuh tempo. Pengungkapan komitmen juga dibahas oleh standar IAS untuk bank (untuk berbagai jenis komitmen) dan join venture (pengungkapan bagian dari capital commitment) Mengapa pemerintah harus mengungkapan komitmennya. Statistics Math! Informasi tentang komitmen pemerintah merupakan informasi bagi pengguna karena memberikan penilaian akan sumber daya pemerintah yang telah dikomitmenkan untuk mencapai kewajiban tertentu di masa mendatang. Analysis! Informasi tersebut berguna dalam memahami dan menilai kebutuhan penerimaan pemerintah dimasa mendatang, yang kemudian batasan yang telah ada akan sesuai dengan aktifitas pemerintah dimasa maendatang. Statistics Math Help! Maka, pengungkapan informasi tentang komitmen sama pentingnya dengan melaporkan seluruh liabilitas, dan juga provisi untuk kemungkinan loss yang terkait dengan kontingensi, dan pengungkapan risiko pemerintah dan eksposure terhadap loss dari semua kontingensi. Term Paper Analysis! Penurunan manfaat ekonomis selama periode akuntansi dalam bentuk: yang menyebabkan penurunan ekuitas, selain yang berhubungan dengan distribusi ke pengambil bagian ekuitas.

Permasalahan penerapan definisi expense dalam sektor publik: Definisi yang dikembangkan oleh IASC tidak efektif untuk entitas sektor publik yang: Tidak menerapkan full accrual Menerapkan model pelaporan yang tidak menyajikan laporan akuntansi yang berartikulasi. Math Help! Transaksi yang menimbulkan “beban”, dan “beban” itu sendiri, mempunyai berbagai bentuk perlakuan Dalam basis akuntansi akrual modifikasi , mereka disebut belanja (expenditure) yang mengacu kepada pembayaran kas, atau harga barang dan jasa yang telah diterima Pada basis akuntansi full accrual terminologi tersebut akan beralih ke beban (expense) . Violence! Beberapa pemerintah yang telah menerapkan akuntansi full accrual , sebagian besar masih menggunakan basis kas atau akrual modifikasi. Math! Konsep menurut 4 Basis Akuntansi. Environmental In The Essay! pembelian aset, pembayaran utang atau pembayaran jasa yang telah diterima. Math! Pengakuan belanja tidak terkait dengan waktu pengeluaran kas. Term Paper On Financial! Depresiasi diakui sebagai beban tetapi tidak termasuk belanja. Statistics Help! Beban juga meliputi kerugian yang terjadi tanpa adanya suatu transaksi, misalnya karena adanya perubahan nilai tukar mata uang asing. Pacthesis Games Number Sim Date! (cash disburs + specific period) Permasalahan dalam penyajian “expense” dalam Laporan Operasional (LO): Beban yg dikeluarkan pemerintah tdk dimaksudkan untuk memperoleh pendapatan, sehingga tdk sesuai dg konsep “ macthing cost againts revenue” Seharusnya “expense” merupakan porsi total pengeluaran yg harus diatribusikan dlm perolehan barang/jasa Kesulitan dalam penetapan beban penyusutan untuk aset2 infrastruktur, terutama dlm hal penetapan: Estimasi nilai sisa. Statistics Help! Jika bebab penyusutan dilaporkan dlm LO, akan memperlihatkan kinerja yg buruk dari instansi ybs, karena sebelumnya telah melaporkan biaya2 pemeliharaan. Term Paper On Financial Analysis! Jadi seolah-olah terjadi pemborosan. Statistics Math! Contoh perbedaan konsep “expense” “expenditure” dalam proses akuntansinya: Transaksi a Pembelian aset dengan Utang.

Cash Toward Accrual. Pacthesis Games Sim Date! Dana yg harus disediakan xxx. Diinvestasikan pd aset xxx. Math Help! Diinvestasikan pd aset xxx. Term! Diinvestasikan pd aset xxx. Math! Akumulasi peny. Analysis! xxx. Math Help! Akumulasi peny. In The Essay! xxx. Math! terdiri dari Sistem Akuntansi Bendahara Umum Negara (SABUN) yang dilaksanakan oleh Kementerian Keuangan dan Sistem Akuntansi Instansi (SAI) yang dilaksanakan oleh kementerian negara/lembaga.

Sistem Akuntansi Pemerintah Pusat (SAPP) adalah sistem terpadu yang menggabungkan prosedur manual dengan proses elektronis dalam pengambilan data, pembukuan dan pelaporan semua transaksi keuangan, aset, utang dan ekuitas seluruh entitas Pemerintah Pusat. And Youth Essays! Menjaga aset Pemerintah Pusat dan instansi-instansinya Menyediakan informasi yang akurat dan tepat waktu tentang anggaran dan kegiatan keuangan Pemerintah Pusat Menyediakan informasi yang dapat dipercaya tentang posisi keuangan suatu instansi dan Pemerintah Pusat secara keseluruhan; Menyediakan informasi keuangan yang berguna untuk perencanaan, pengelolaan dan pengendalian kegiatan dan keuangan pemerintah secara efisien. Statistics Math Help! Ciri-ciri Pokok SAPP. Environmental Problems In The Essay! Cash toward Accrual. Statistics Math Help! Basis akuntansi yang digunakan dalam laporan keuangan pemerintah adalah basis kas untuk pengakuan pendapatan, belanja, dan pembiayaan dalam Laporan Realisasi Anggaran dan basis akrual untuk pengakuan aset, kewajiban, dan ekuitas dalam neraca. Sistem Pembukuan Berpasangan didasarkan atas persamaan dasar akuntasi yaitu: Aset = Kewajiban + Ekuitas Dana. Pacthesis Number! Setiap transaksi dibukukan dengan mendebet sebuah perkiraan dan mengkredit perkiraan yang terkait. Statistics Math! Kegiatan akuntansi yang mengacu kepada UU-APBN sebagai landasan operasional.

Dana tunggal ini merupakan tempat dimana Pendapatan dan Belanja Pemerintah dipertanggungjawabkan sebagai kesatuan tunggal. Games Days! Desentralisasi Pelaksanaan Akuntansi. Kegiatan akuntansi dan pelaporan keuangan di instansi dilaksanakan secara berjenjang oleh unit-unit akuntansi baik di kantor pusat instansi maupun di daerah. Help! SAPP menggunakan akun standar yang ditetapkan oleh Menteri Keuangan yang berlaku untuk tujuan penganggaran maupun akuntansi. On Piaget's! SAPP mengacu pada Standar Akuntansi Pemerintahan (SAP) dalam melakukan pengakuan, penilaian, pencatatan, penyajian, dan pengungkapan terhadap transaksi keuangan dalam rangka perencanaan, pelaksanaan anggaran, pertanggungjawaban, akuntansi, dan pelaporan keuangan. Help! SA-BUN dilaksanakan oleh Kementerian Keuangan c.q Direktorat Jenderal Perbendaharan terdiri dari : Sistem Akuntansi Pusat (SiAP) yang terdiri dari: Sistem Akuntansi Kas Umum Negara (SAKUN) yang menghasilkan LAK, Neraca KUN dan Laporan Penerimaan dan Pengeluaran Kas dan Laporan Perubahan Posisi Kas; Sistem Akuntansi Umum (SAU) yang menghasilkan LRA dan Neraca SAU; Sistem Akuntansi Utang Permerintah dan Hibah (SA-UPH) Sistem Akuntansi Penerusan Pinjaman (SA-PP) Sistem Akuntansi Investasi Pemerintah (SA-IP) Sistem Akuntansi Transfer ke Daerah (SA-TD) Sistem Akuntansi Belanja Subsidi dan Belanja Lain-lain (SA- BSBL) Sistem Akuntansi Transaksi Khusus (SA-TK) Akuntansi Badan Lainnya. Media And Youth! SA-BUN menghasilkan Laporan Keuangan Bendahara Umum Negara.

Dalam pelaksanaan SABUN, Menteri Keuangan selaku Bendahara Umum Negara membentuk Unit Akuntansi Bendahara Umum Negara (UABUN) yang terdiri dari: Unit Akuntansi Pembantu Bendahara Umum Negara–Akuntansi Pusat- dilaksanakan oleh : KPPN sebagai Unit Akuntansi Kuasa Bendahara Umum Negara (UAKBUN) Daerah. Statistics Help! DPKN sebagai-Unit Akuntansi Kuasa Bendahara Umum Negara (UAKBUN) Pusat . Resources! Kanwil sebagai Unit Akuntansi Koordinator Kuasa Bendahara Umum Negara (UAKKBUN). Statistics Help! DAPK sebagai Unit Akuntansi Pembantu BUN. Term Paper On Financial Analysis! Unit Akuntansi Pembantu Bendahara Umum Negara–Penerusan Pinjaman dilaksanakan oleh- Direktorat Jenderal Perbendaharaan dan Direktorat jenderal Perimbangan Keuangan; Unit Akuntansi Pembantu Bendahara Umum Negara–Investasi Pemerintah dilaksanakan oleh Direktorat Jenderal Kekayaan Negara ; Unit Akuntansi Pembantu Bendahara Umum Negara –Utang/Hibah dilaksanakan oleh Direktorat Jenderal Pengelolaan Utang (UAPBUN-DJPU); Unit Akuntansi Pembantu Bendahara Umum Negara-BAPP dan PNBP Khusus dilaksanakan oleh Direktorat Jenderal Anggaran (UAPBUN-DJA); Unit Akuntansi Pembantu Bendahara Umum Negara -Transfer ke Daerah dilaksanakan oleh Direktorat Jenderal Perimbangan Keuangan (UAPBUN-DJPK); Unit Akuntansi Pembantu Bendahara Umum Negara-Transaksi Lainnya; Unit Akuntansi Pembantu Bendahara Umum Negara-Badan Lainnya dilaksanakan oleh Direktorat Akuntansi dan Pelaporan Keuangan (UAPBUN- BL). Math Help! Salah satu subsistem dari Sistem Akuntansi Pemerintah Pusat (SAPP).

Menurut Peraturan Menteri Keuangan No.171/PMK.05/2007 tentang Sistem Akuntansi dan Pelaporan Keuangan Pemerintah Pusat, SAI adalah serangkaian prosedur manual, maupun yang terkomputerisasi mulai dari pengumpulan data, pencatatan, pengikhtisaran, sampai dengan pelaporan posisi keuangan dan operasi keuangan pada Kementerian Negara/Lembaga. Sistem Akuntansi Instansi (SAI) dilaksanakan oleh Kementerian Negara/Ketua Lembaga Teknis yang melakukan pemrosesan data transaksi keuangan baik arus uang maupun barang untuk menghasilkan Laporan Keuangan berupa Laporan Realisasi Anggaran, Neraca dan Catatan atas Laporan Keuangan . Mua Resume! Terdiri atas Sistem Akuntansi Keuangan (SAK) dan Sistem Informasi Manajemen dan Akuntansi Barang Milik Negara/SIMAK-BMN (sebelumnya bernama SABMN) SAK digunakan untuk memproses transaksi anggaran dan realisasinya, sehingga menghasilkan Laporan Realisasi Anggaran. Statistics Help! SIMAK-BMN memproses transaksi perolehan, perubahan dan penghapusan barang milik negara untuk mendukung SAK dalam rangka menghasilkan laporan neraca. On Financial! Di samping itu, SIMAK-BMN juga menghasilkan berbagai laporan, buku-buku, serta kartu-kartu yang memberikan informasi manajerial pengelolaan BMN. Statistics! Sistem Akuntansi Keuangan merupakan bagian dari SAI yang digunakan untuk memproses transaksi anggaran dan realisasinya, sehingga menghasilkan Laporan Realisasi Anggaran.

Berdasarkan Peraturan Menteri Keuangan No.171/PMK.05/2007 tentang Sistem Akuntansi dan Pelaporan Keuangan Pemerintah Pusat dinyatakan bahwa dalam pelaksanaan SAK Kementerian Negara/Lembaga membentuk dan menunjuk unit akuntansi di dalam organisasinya yang terdiri dari: Sistem Akuntansi tingkat Unit Akuntansi Kuasa Pengguna Anggaran (SA-UAKPA). On Financial! Sistem Akuntansi tingkat Unit Akuntansi Pembantu Pengguna Anggaran Wilayah (SA-UAPPA-W). Statistics Math! Sistem Akuntansi tingkat Unit Akuntansi Pembantu Pengguna Anggaran Eselon I (SA-UAPPA-E1). Problems World! Sistem Akuntansi tingkat Unit Akuntansi Pengguna Anggaran (SA-UAPA). Statistics Math Help! Laporan Keuangan yang dihasilkan merupakan bentuk pertanggungjawaban pelaksanaan anggaran oleh unit-unit akuntansi, baik sebagai entitas akuntansi maupun entitas pelaporan. Laporan Keuangan Kementerian/Lembaga yang dihasilkan unit akuntansi instansi tersebut terdiri dari: Laporan Realisasi Anggaran, menyajikan informasi realisasi pendapatan dan belanja, yang masing-masing dibandingkan dengan anggarannya dalam satu periode.

Neraca, menggambarkan posisi keuangan suatu entitas akuntansi dan entitas pelaporan mengenai aset, kewajiban, ekuitas dana per environmental in the world tanggal tertentu. Math Help! Catatan atas Laporan Keuangan, yang meliputi penjelasan, daftar rinci, dan analisis atas nilai suatu pos yang disajikan dalam Laporan Realisasi Anggaran dan Neraca. Mua Resume! 2) Sistem Informasi Manajemen dan Akuntansi Barang Milik Negara. Math Help! Barang Milik Negara meliputi semua barang yang dibeli atau diperoleh atas beban APBN atau berasal dari perolehan lainnya yang sah. Perolehan lainnya yang sah meliputi: Barang diperoleh dari hibah/sumbangan atau yang sejenisnya. Mua Resume! 2. Statistics! Barang yang diperoleh sebagai pelaksanaan dan perjanjian/kontrak. Paper On Financial Analysis! 3. Math Help! Barang yang diperoleh berdasarkan ketentuan undang-undang. On Piaget's Of Cognitive! 4. Statistics Help! Barang yang diperoleh berdasarkan putusan pengadilan yang telah memperoleh ketentuan hukum tetap.

Barang Milik Negara meliputi unsur-unsur: Dalam pengertian BMN, aset lancar yang dimaksud adalah persediaan. Essay On Piaget's Development! Persediaan adalah aset lancar dalam bentuk barang atau perlengkapan yang digunakan untuk mendukung kegiatan operasional pemerintah, dan barang-barang yang dimaksudkan untuk dijual dan atau diserahkan dalam rangka pelayanan kepada masyarakat. Math! Aset tetap yang dimaksud dalam pengertian BMN adalah tanah, peralatan dan mesin, gedung dan bangunan, jalan, irigasi, dan jaringan, aset tetap lainnya, dan konstruksi dalam pengerjaan. Of Cognitive Development! Yang dimaksud aset lainnya pada BMN adalah aset tetap yang dihentikan dari penggunaan aktif pemerintah, sehingga tidak memenuhi definisi aset tetap dan harus dipindahkan ke pos aset lainnya sesuai dengan nilai tercatatnya. Math Help! Yang dimaksud aset bersejarah dalam pengertian BMN adalah aset tetap yang mempunyai ketetapan hukum sebagai aset bersejarah dikarenakan kepentingan budaya, lingkungan, dan sejarah.

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Badan Layanan Umum (BLU) adalah instansi di lingkungan Pemerintah yang dibentuk untuk memberikan pelayanan kepada masyarakat berupa penyediaan barang dan/atau jasa yang dijual tanpa mengutamakan mencari keuntungan dan dalam melakukan kegiatannya didasarkan pada prinsip efisiensi dan produktivitas. On Water Resources! Kekayaan Badan Layanan Umum merupakan kekayaan negara/daerah yang tidak dipisahkan serta dikelola dan dimanfaatkan sepenuhnya untuk menyelenggarakan kegiatan Badan Layanan Umum yang bersangkutan. Math Help! Pembinaan keuangan Badan Layanan Umum pemerintah pusat dilakukan oleh Menteri Keuangan dan pembinaan teknis dilakukan oleh menteri yang bertanggung jawab atas bidang pemerintahan. Pembinaan keuangan Badan Layanan Umum pemerintah daerah dilakukan oleh pejabat pengelola keuangan daerah (PPKD) dan pembinaan teknis dilakukan oleh kepala satuan kerja perangkat daerah yang bertanggung jawab atas bidang pemerintahan. On Water Resources! Rencana kerja dan anggaran serta laporan keuangan dan kinerja Badan Layanan Umum disusun dan disajikan sebagai bagian yang tidak terpisahkan dari rencana kerja dan anggaran serta laporan keuangan dan kinerja kementerian negara/lembaga/pemerintah daerah. Help! Pendapatan dan hibah dapat digunakan langsung untuk membiayai belanja Badan Layanan Umum yang bersangkutan.

Untuk mencapai tujuannya, BLU diberikan fleksibilitas pengelolaan keuangan khususnya pelaksanaan anggaran yang mencakup pengelolaan pendapatan dan belanja, pengelolaan kas, pengelolaan barang/jasa. Media And Youth! Pendapatan yang diterima oleh BLU dapat digunakan langsung untuk mendanai kegiatan BLU yang bersangkutan. Statistics Math Help! Sistem Akuntansi BLU terdiri dari: Sistem Akuntansi Keuangan , adalah sistem akuntansi yang menghasilkan laporan keuangan pokok dengan tujuan umum ( general purpose ) yang menghasilkan Laporan Keuangan pokok untuk keperluan akuntabilitas, manajemen, dan transparansi. Media And Youth Violence! Sistem Akuntansi Aset Tetap , yang menghasilkan laporan asset tetap untuk keperluan manajemen asset tetap. Statistics Math! Sistem Akuntansi Biaya , yang menghasilkan informasi biaya satuan (unit) per media and youth violence essays unit layanan, pertanggungjawaban kinerja ataupun informasi lain untuk kepentingan manajerial. Statistics! Di dalam sistem akuntansi keuangan BLU harus dirancang agar paling sedikit menyajikan : Informasi tentang posisi keuangan secara akurat dan tepat waktu Informasi tentang kemampuan BLU untuk memperoleh sumber daya ekonomi berikut beban yang terjadi selama satu periode Informasi mengenai sumber dan penggunaan dana selama satu periode Informasi tentang pelaksanaan anggaran secara akurat dan tepat waktu Informasi tentang ketaatan pada peraturan perundang-undangan. Karakteristik yang ada dalam sistem akuntansi keuangan BLU antara lain: Basis akuntansi yang digunakan adalah basis akrual Sistem akuntansi dilaksanakan dengan sistem pembukuan berpasangan (double entry) Sistem akuntansi BLU disusun dengan berpedoman pada prinsip pengendalian intern sesuai praktek bisnis yang sehat. Mua Resume! Sistem Akuntansi Aset Tetap BLU paling sedikit harus mampu menghasilkan : Informasi tentang jenis, kuantitas, nilai, mutasi, dan kondisi asset tetap milik BLU Informasi tentang jenis, kuantitas, nilai, mutasi, dan kondisi asset tetap bukan milik BLU namun berada dalam pengelolaan BLU Dalam pelaksanaan sistem akuntansi asset tetap, BLU dapat menggunakan sistem akuntansi barang milik Negara yang ditetapkan oleh Menteri Keuangan.

Sistem Akuntansi Biaya BLU paling sedikit mampu menghasilkan: Informasi tentang harga pokok produksi Informasi tentang biaya satuan ( unit cost) per statistics help unit layanan Informasi tentang analisis varian (perbedaan antara biaya standar dan biaya sesungguhnya) Sistem Akuntansi Biaya menghasilkan informasi yang berguna dalam: Perencanaan dan pengendalian operasional BLU Pengambilan keputusan oleh pimpinan BLU Perhitungan tarif layanan BLU. Media Essays! Dalam rangka pertanggungjawaban atas pengelolaan keuangan dan kegiatan pelayanannya, BLU menyusun dan menyajikan: Laporan Keuangan , yang terdiri dari: Laporan Realisasi Anggaran dan/atau Laporan Operasional; Neraca; Laporan Arus Kas Catatan atas Laporan Keuangan Laporan Keuangan unit-unit usaha yang diselenggarakan oleh BLU dikonsolidasikan dalam Laporan Keuangan Induk. Statistics Math! BLU melakukan rekonsiliasi atas pendapatan dan belanja dengan KPPN setiap triwulan. On Piaget's Of Cognitive Development! Laporan Keuangan disampaikan secara berjenjang kepada menteri/pimpinan lembaga serta kepada Menteri Keuangan c.q. Direktur Jenderal Perbendaharaan setiap triwulan, semester, dan tahun.

Penyampaian Laporan Keuangan dilaksanakan dengan ketentuan sebagai berikut: laporan triwulanan paling lambat tanggal 15 setelah triwulan berakhir laporan semesteran paling lambat tanggal 10 setelah semester berakhir laporan tahunan paling lambat tanggal 20 setelah tahun berakhir. Help! Laporan Keuangan BLU untuk tujuan konsolidasi. And Youth! Laporan Keuangan BLU merupakan bagian yang tidak terpisahkan dari Laporan Keuangan kementerian negara/lembaga. Math! Dalam rangka konsolidasi Laporan Keuangan BLU dengan Laporan Keuangan kementerian negara/lembaga, BLU menyampaikan Laporan Keuangan sesuai dengan SAP setiap semester dan tahun. Phd Thesis On Water! Laporan Keuangan terdiri dari LRA, neraca, dan catatan atas Laporan Keuangan sesuai dengan SAP dilampiri dengan Laporan Keuangan yang sesuai dengan SAK/standar akuntansi industri spesifik. Statistics! Dalam hal sistem akuntansi keuangan BLU belum dapat menghasilkan laporan keuangan untuk tujuan konsolidasi dengan laporan keuangan kementerian/lembaga, BLU perlu melakukan konversi laporan keuangan BLU berdasarkan SAK ke dalam laporan keuangan berdasarkan SAP. Media And Youth Violence Essays! Proses konversinya mencakup pengertian, klasifikasi, pengakuan, pengukuran, dan pengungkapan atas akun-akun neraca dan laporan aktivitas/operasi. Math! Menjembatani hal-hal yang telah disampaikan di atas dalam hal SAP masih mengacu pada PP No. Mua Resume! 24 tahun 2005, berikut ini perubahan dalam PP No.

71 tahun 2010 terkait dengan BLU/BLUD: Apabila pada PP No. Statistics Math Help! 24 tahun 2005 pada bagian definisi hanya Badan Layanan Umum, pada PP No. Mua Resume! 71 tahun 2010 Badan Layanan Umum atau Badan Layanan Umum Daerah Hal-hal yang sebelumnya tidak diatur dalam PP No. Math Help! 24 tahun 2005 namun diatur dalam PP No. 71 tahun 2010 adalah sebagai berikut : Selaku penerima anggaran belanja pemerintah (APBN/APBD) BLU/BLUD adalah entitas akuntansi, yang laporan keuangannya dikonsolidasikan pada entitas pelaporan yang secara organisatoris membawahinya Konsolidasi laporan keuangan BLU/BLUD pada kementerian/lembaga/pemerintah daerah yang secara organisatoris membawahinya dilaksanakan setelah laporan keuangan BLU/BLUD disusun menggunakan standar akuntansi yang sama dengan standar akuntansi yang dipakai oleh organisasi yang membawahinya Laporan keuangan konsolidasian disajikan oleh entitas pelaporan kecuali Laporan keuangan konsolidasian Arus Kas dan Laporan keuangan konsolidasian Perubahan Saldo Anggaran Lebih. Mua Resume! 1. Statistics Math Help! Pasal 16 UU No.15 Tahun 2004 a ini yang pokok Kesesuaian dengan standar akuntansi pemerintah Kecukupan pengungkapan (adequate disclosure) Kepatuhan perundang-undangan Efektivitas Sistem Pengendalian Intern (SPI) 2. On Financial Analysis! Standar Pelaporan Pemeriksaan Keuangan pada SPKN a sampingan saja ^^ Pertimbangan SPKN Tingkat kesesuaian dan kecukupan pengungkapan dikaitkan dengan materialitas Tanggapan entitas Surat representasi. Help! Tingkat materialitas diukur terhadap: Suatu akun tertentu tetapi tidak terhadap LK secara keseluruhan.

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Hal-hal yang dikecualikan dinyatakan dalam LHP yang memuat opini tersebut.Diberikan dalam kondisi : Pembatasan lingkup audit atas beberapa akun yang cukup material (bukan tidak material dan bukan sangat material). Essay Of Cognitive Development! Tidak semua koreksi telah dilakukan oleh auditee. Math! Tidak dapat mereview pekerjaan auditor lain yang melakukan pemeriksaan atas LK yang merupakan bagian dari LK yang kita periksa, akan tetapi jumlahnya sangat material. Essay Theory Of Cognitive! c) Tidak Wajar ( adverse opinion ), menyatakan bahwa laporan keuangan tidak disajikan secara wajar posisi keuangan sesuai dengan Standar Akuntansi.Diberikan dalam kondisi : Terdapat 2 kriteria yang tidak dipenuhi, yaitu “kesesuaian dengan Standar Akuntansi Pemerintahan” dan “Konsistensi pelaksanaan SAP” Terdapat koreksi yang sangat material yang tidak dilaksanakan oleh auditee. Statistics Math! d) Menolak Memberikan Pendapat atau Tidak Dapat Menyatakan Pendapat ( disclaimer opinion ) menyatakan bahwa laporan keuangan tidak dapat diyakini wajar atau tidak dalam semua hal yang material sesuai dengan Standar Akuntansi. Ketidakyakinan tersebut dapat disebabkan oleh pembatasan lingkup pemeriksaan dan/atau terdapat keraguan atas kelangsungan hidup entitas ( going concern ). Phd Thesis Resources! Alasan yang menyebabkan menolak atau tidak dapat menyatakan pendapat harus diungkapkan dalam LHP yang memuat opini tersebut.Diberikan dalam kondisi : Keempat kriteria tersebut tidak dilaksanakan Terdapat pembatasan lingkup audit atas akun-akun yg sangat material terhadap penyajian LK Prosedur alternatif untuk meyakini kewajaran penyajian LK tidak dapat dilaksanakan Tidak dapat mereview pekerjaan auditor lain yang melakukan pemeriksaan atas LK yang merupakan bagian dari LK yang kita periksa, akan tetapi jumlahnya sangat material. Statistics Help! pembatasan lingkup pemeriksaan oleh Pemerintah Proses penyusunan LKPP belum sesuai dengan SPAP Belanja di luar mekanisme APBN Rekening pemerintah pada kementerian negara/lembaga Investasi permanen penyertaan modal negara Aset tetap Aset lain-lain kkks Utang jangka panjang luar negeri; dan Sisa anggaran lebih. On Piaget's Theory Of Cognitive Development! 1. Math! Adanya perbedaan catatan penerimaan pajak menurut sistem akuntansi instansi (SAI) dengan sistem akuntansi umum (SAU). Environmental World! 2. Math Help! Kesalahan dalam pembebanan penerimaan PBB Migas 3. On Piaget's! Ada perbedaan antara data Dirjen Perbendaharaan (DJPB) dan Dirjen Pengelolaan Utang (DJPU) atas penarikan pinjaman luar negeri (utang jangka panjang). Statistics Help! 4. Essay! Inventarisasi dan Pengelolaan Aset Tetap 5. Statistics Math! Inventarisasi Aset Lainnya khususnya Aset KKKS dan Aset PT.PPA eks. Pacthesis Games! BPPN 6. Statistics Math Help! Selisih SAL Dengan Saldo Rekening-Rekening SAL.

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Marketing Where Technology Intersects Life. Whether you’re in a commercial, as my grandson Kameron Badgers is in this set photo, a feature film, or a television series, how you list your credits matters to statistics casting directors. Several years ago, a director spotted my grandson juggling at essay on piaget's of cognitive, a local festival, and asked him to come in for help, a part in a national commercial. The casting director sent an email: “Arrive at on water resources, 10 a.m., and bring a headshot and resume.” I had NO idea what an statistics help, actor’s resume should look like, and on piaget's theory of cognitive the tips I found online weren’t very helpful since they focused on people who actually had credits.

My 8-year-old did not. Since then, he’s amassed quite a nice resume for a 13-year-old junior high school kid. But it wasn’t until recently that his (amazing) agent shared the rules for creating a professional actor’s resume. Math. I’m sharing them here, because I think a lot of other parents and problems in the essay beginning actors are as clueless as I was about them. Acting Resume Rule # 1: Divide your credits by type. List feature films, short films, industrials, television, theater, and commercials in statistics math help, separate categories. Term On Financial. Most actors have a commercial resume and a theatrical resume. Most film and math television actors do not list modelling, theater or commercial credits on their resume. You should talk to your agent about what to essays include on your resume – and what to leave off. Awhile back, I was waiting outside an acting class listening to one mother bemoaning the statistics math help, fact that her son was only cast as a bully or a gang member.

She showed a copy of his resume to the parents in the room, and it was obvious why casting people thought of him for in the, those roles first: half of the math, one-page resume consisted of the karate, mixed martial arts, and boxing titles he’d won. On Water Resources. Another parent suggested eliminating most of that and simply listing karate, mixed martial arts, and boxing among her child’s other skills on the resume. Among the other things that your agent might (or might not) want you to omit from statistics your child’s resume are academic achievements, child beauty pageant titles, and catalog or print modeling jobs. The key here is to ask your agent – and if you don’t have an agent, ask an paper on financial analysis, experienced professional acting coach. Acting Resume Rule #2: Use the right terminology. Television, film, and statistics math commercials use different terms, and mua resume none of math them use the same terms as theater. There are no Principals in on water, film, and statistics no Leads in a commercial. Mua Resume. (Note that the word is principal , not principle . Statistics Help. Spelling counts.) The following terms are generally accepted. FILM: Lead (or Starring ), Supporting Lead , Supporting Featured, Supporting, Extra.

TV: Series Regular , Guest Star , Co-Star , Featured, Supporting Note: Co-star and Guest Star roles can also recur, just add it (i.e. Recurring Guest Star, 6 episodes, Season 2 ). Acting Resume Rule #3: No one knows your character’s name. Most of the casting directors who see your resume will have no clue about your character’s name — and even fewer will care. All they care about is whether you were the on piaget's development, lead, a supporting actor, or an math help, extra. If you want the analysis, name of your character in your credits, list it as Lead/Mary or Supporting (Mary) . Be consistent in your formatting. If you list one role as Lead/Mary , don’t list the next one as Supporting (Hannah). If you work as an extra, your character probably won’t have a name anyway. If you are a beginning actor or you are preparing a resume for statistics math help, a child actor who works as a background performer or extra, it’s ok to environmental in the world provide a description instead of a name, but don’t attempt to mislead about the size of the role by naming a character if you are an “unrecognizable talent”. My teen actor, for example, was very visible in the trailer and a couple of scenes in a TV show — or at least his back, profile, and body (minus his head) were.

He got an IMDB credit for the role, but it isn’t on his resume for the simple reason that no one could tell it was him. The kid standing next to statistics help him, who was equally unrecognizable, lists the role on his resume and named his character. That’s his family’s choice, but I don’t recommend it. Acting Resume Rule #4: Don’t guess — don’t lie. If you aren’t sure what kind of role you booked, ask your agent. No agent? Check IMDB or Google.

You can bet the casting director will! I once overheard a casting director chewing a parent out. It seems the mom had listed her child as Lead Series Regular on a well-known TV series when the kid was actually a Recurring Guest Star who appeared in a multi-episode story arc. The mom was in tears when she came out. She hadn’t meant to lie — she just didn’t know there were specific words she should have used. If you don’t have any credits to put on on water resources, your resume, list your training and amateur experience (by amateur, I mean things like school or college plays, community theater, and student films), and get some experience as quickly as you can. Unpaid roles, student films, work as an extra, and other “blink and statistics you miss him” parts won’t stay on your resume long — just enough to let the on piaget's theory of cognitive development, casting director know that you’re fresh talent looking for that all-important break. Replace them when you have more impressive credits to list. Acting Resume Rule # 5: Always include the director’s name. When you list your film and TV credits, the key information is the name of the film or television show, your role (lead, supporting, etc.), and the director’s name.

Other information, such as a particular TV show season or episode name, and statistics math the name of the production company, is optional. Here are some correctly formatted examples. Salem — Series Regular (Season 3) — Directors, David Von Ancken, Alex Zakrewski. Other information, such as the environmental world, season and episode name or number, is optional. Statistics Math Help. For instance, you might list a credit like this to make it easier for someone to reference a specific role: X-Men: The Gifted — Guest Star (Pilot, High School Student) — Director, Bryan Singer. The production company or network is optional.

If you use it, this is how it’s formatted. X-Men: The Gifted — Guest Star (Pilot, High School Student) — 20th Century Fox Television, Director, Bryan Singer. Murder Made Me Famous — Supporting (Season 2, Episode 3, Jean Harris, High School Student) — REELZ Channel/AMS Pictures, Director, Brad Osborne. Daylight’s End – Supporting – Director, William Kaufman. Bonnie and Clyde: Dead and Alive – Supporting – Director, Bruce Beresford. Bernie — Supporting, Carthage Texas Police Officer — Castlerock Entertainment, Mandalay Pictures, Director, Richard Linklater. The Hobbit — Stunt Coordinator, An Unexpected Journey — New Line Cinema, Directors, Peter Jackson, Andy Serkis. Note that, just as in a television series, adding the name of the environmental, studio or production company is optional.

Also note that if you work as a part of the crew (as in the stunt coordinator example above), the format is the same as it is for statistics math, an actor. JP Morgan/Chase — Supporting, College Savings Campaign 2017. Las Vegas Convention Visitor’s Bureau — Supporting, What Happens in Las Vegas ( Spanish Visitor Campaign), 2016. Note that the mua resume, director is not listed on statistics, commercial credits, although if you know the director’s name, or it is an award-winning campaign, it is perfectly acceptable to list the ad agency and/or the term paper analysis, director. Statistics Math Help. If the commercial is environmental problems world part of a long-running campaign, be sure to math help specify what ad you are in unless you are the principal in in the world essay, the series. What Goes on a Resume (Besides Credits) Besides your credits, here are the things that should be on an ADULT actor’s resume: Name, email, phone number, agent’s name contact information, union status (SAG, SAG-eligible, non-union, etc.), height, weight, eye and math help hair color, and media and youth violence other “vital statistics”.

Note that age is not on this list for adult actors. A CHILD or TEEN actor’s resume has the same requirements as an adult’s resume, but must also include the statistics math help, child’s age, a parent or agent’s email and phone number instead of the child’s direct contact details, work permit status (state, expiration date if your state requires an annual permit), and Coogan Trust status (some states like California and New York require that a portion of pacthesis number days sim date a child or teen actor’s earnings go into a special trust fund that neither the statistics help, child nor his/her parents can touch until the child is an environmental in the world essay, adult, and statistics math you must have one set up in order to work in those states). On Piaget's Theory. Note that age is REQUIRED for anyone under the age of 18. If you are represented by an agency, make sure you follow the directions your agent provides for your resume. Some, for example, want only their contact information on statistics help, a resume while others allow non-union actors to submit themselves for projects that aren’t being cast through the agency, such as student films, roles as an extra, and environmental in the essay other unpaid or low-paid projects. Here are things that should never be on statistics, anyone’s resume: home address, social security number, date of birth, or mother’s name. Number Sim Date. Why? Because they could be the keys to identity theft and other dangerous practices. Last, but not least, your acting resume should have sections for Special Skills Talents (this is where you list things like military training, and the sports performing skills that might make you sought-after for a role — anything from horseback riding to help surfing, archery to juggling can be listed here), Training (acting-related education classes/workshops go here if they are significant), and links to your online demo reel and term any important sites like IMDB where a casting director could learn more about math you.

If you have any of the following skills or real-life experience, they should always be on an adult actor’s resume: law enforcement or military experience, medical or first-responder experience, sports skills or experience beyond the high school level, musical talent of any kind. Think about how many TV shows and essay on piaget's theory of cognitive movies need prison guards, police officers, crime scene technicians, doctors, nurses, firemen, or coaches, athletes, referees or officials. There are almost always parts for statistics math help, extras or actors who can play these parts — and who better to play a cop or security guard than someone with real-world experience? Who better to handle a prop weapon than someone who knows how to handle the real thing thanks to military service? How to Deliver an mua resume, Actor’s Resume to statistics Casting. When asked to essay of cognitive development bring a resume and statistics math headshot to a face-to-face audition, most actors use 8X10? headshots (more of head-and-shoulder shots, as casting wants to see more than your face so they can get an idea of your body type), with their resume printed out and affixed to the back. Many of the essay theory development, companies that print headshots will print your resume on the back of your photo if you are willing to statistics math help pay the price.

That works for established actors/actresses who have major credits that won’t change quickly, but it doesn’t usually work for child actors or those who are trying to quickly upgrade and update their resume to of cognitive improve the quality of their credits. So type your resume on math, plain white paper. Use a sans serif font, and on water resources 11 or 12 point type. Statistics. Keep the resume to less than one page. Mua Resume. Once you’ve printed it out, neatly trim off the margins neatly. (I use an exacto knife, a metal ruler as a straight edge, and a cutting board, but if you have a paper cutter, that will do, too.) Then use a glue stick to attach it to the back of the photo. Don’t overdo the statistics help, glue — you don’t want it wrinkled.

If you have one, use a rolling pin or “brayer” (a tool designed specifically to keep paper flat as it’s glued down) to make the analysis, edges smooth. If you don’t have glue, you can use clear tape — but be aware that tape yellows, and statistics math will sometimes pick up odd bits of dust or fluff that show up as the tape ages. Don’t use staples. You don’t want YOUR resume to be the one that causes a casting director to bleed when a staple punctures a finger rifling through a stack of paper. Don’t prepare a lot of extra resumes unless you have a lot of media violence essays scheduled auditions/meetings with agents of managers. If you are submitting yourself through one of the statistics, online casting sites, the resume they see will be the one formatted by their site, and your headshot will be submitted in the size and phd thesis format it is hosted on that site. If you are submitting a headshot and resume via email, make sure that (a) your resume is formatted as an Adobe Acrobat or Microsoft Word file, and that if you are submitting a Word file all of the statistics math, changes/corrections you’ve made have been “accepted” so that the recipient can’t view earlier versions of the resume. Don’t assume that the recipient can view a Google “doc” file or any other format; (b) that your headshot is in the a reasonable file size. Statistics Math. Don’t try to send a 4 or 5 gigabyte file, as many email systems can’t handle them and casting directors don’t want to in the fill their hard drives up with huge photo files.

It shouldn’t have to math help be said, but have someone else proofread the resume CAREFULLY, double checking phone numbers, hyperlinks (if used) and number email addresses to make sure they work. Update Casting Sites When You Update Your Resume. Keeping casting sites updated has to be the bane of most actor’s existence. It’s not that hard to update your resume when you sign a new contract — and yes, resumes should be updated when you are officially cast, not after you’ve filmed your role. But if you have profiles on math, four or five sites, each with their own unique content management system and format, it’s a pain to update all of media and youth them. Do it anyway, and do it when you sign a contract. Why? Because a signed contract could preclude you from consideration for another role, and you don’t want to waste your time or the casting director’s time. For example, a friend of statistics my grandson’s signed to pacthesis number sim date film a very well paid commercial for a video game. In the two months after he signed the contract, but before he filmed the commercial, he was cast in and filmed an industrial for a computer company.

The week before he was to film the commercial, casting notified him that he’d been replaced because the industrial he filmed for the computer company was considered a conflict. So he lost a job that would have paid well over $15K for one that paid less than $800. Statistics Help. Had he updated his resume on all the casting sites as well as on paper, the computer company wouldn’t have hired him — they’d have seen the potential conflict, too. The most important online casting site is IMDB — the Internet Movie Database. You’ll be listed there when a production company that hires you lists your credit. Once that happens, you can sign up for an IMDB Pro account and begin keeping photos and credits online, even when the media violence, producer doesn’t list your credit with IMDB. I’ve never known anyone to math actually be cast because they were on IMDB. So why is it the most important? Because it ranks first in Google searches, and having a profile there marks you as a “professional” actor in mua resume, the minds of many — including the math help, Internal Revenue Service. (You can only deduct certain expenses on your taxes if the IRS decides you’re a “professional” actor.) The other casting sites you should be registered with, and environmental in the essay keep updated are: If you are registered with MyCastingFile.com, Central Casting, or any of the statistics math help, other databases for movie extras, make sure you keep those resume sites updated as well.

Note that the casting sites listed here are all free. Don’t waste your time or money on high-cost sites that charge a monthly listing fee to “help you get noticed”. It’s particularly important to keep your agent up to media violence essays date on any jobs you accept as an extra, because working as an extra on a television series or film franchise (a multi-part film, like Star Wars) can block you from later being cast in a bigger part. Agents don’t want to look bad by submitting someone who’s already worked on statistics math, a project — and you don’t want to waste the phd thesis, time and effort auditioning only to math help be told you can’t be cast. As always, make sure you follow your agent’s instructions on how and where to list your credits online, and essay development make sure that you are listed correctly in the databases with your representation clearly stated — especially if you have multiple agents for math, multiple regions, or different agents for commercials, film, modeling, etc. What would you list as a featured extra role? If you were a couple? If your character doesn’t have lines, and isn’t assigned a name, use a description of the in the essay, character. “Art Show Patron”, “wedding guest”, “kissing couple”. If your character has lines but isn’t assigned a name, describe your line “woman who asks if Verizon got a trophy”, “man who argues with police officer.” If your background character has neither lines nor a name, and is part of statistics a crowd scene, simply list “background extra, episode name/number” for phd thesis, a TV series, or “refugee woman, battle scene” in statistics math, a movie. Peter Jackson’s daughter Katie once listed her role in Fellowship of the world essay, Ring As, “big eyed child”.

An actor I know listed his role as a zombie in statistics help, a well-known show as, “blood-covered zombie chasing (famous actor)”. Assigning your uncredited character a name is another option some people use. “Greaser teen”, “punk princess” or “Bobby the environmental problems, nerdy kid” are examples AI have seen. Ask your agent how to handle extra roles on your resume, and if you don’t have an agent, ask your acting coach. Different parts of the country seem to handle it in different ways. Statistics Math Help. The goal, of course is to get to a point where you don’t need to list extra roles. Be sure you get the name of the problems in the world, production company, the casting company, the statistics help, project, and and youth essays the AD or Director for your scenes — you’ll need them for some of the online casting sites and to get an uncredited listing onto IMDB. On my acting resume, I mostly have work as an extra, but I use the math, word “background” in essay on piaget's of cognitive, place of the word “extra”, is this acceptable on an acting resume? In general, if you are seeking work as an extra or background player, list those credits on your resume.

But if you are putting together a general resume for math help, a featured or lead role, many experts say not to list them. Back when there was a Screen Extras Guild, most people had two resumes — one for extra roles, one for other roles – just the way people have commercial resumes and film/TV resumes today. The common belief is that if you show up with a resume filled with roles as an extra, that’s all you’ll be considered for. Environmental In The World Essay. So most experts say, “Take the paycheck, don’t list the credit.” I live in statistics, a smaller market (Dallas, TX), and the actor in my household is only in the 8th grade. He doesn’t list his extra credits on term analysis, his main resume, and math has separate credit lists for different kinds of roles.

This week, for term paper, example, he is filming a recurring role in statistics, a TV series, and the resume that he gave to the casting director had no roles as an extra listed — but this weekend, he’s working as a “featured background player” (an extra guaranteed screen time) on a film, and the resume he used to get that gig did list a number of roles as an extra. That’s the games days, way his agency suggested we do it. I have an adult son who has worked as a stunt performer for many y ears, and he does not list all of his credits on his resume, either — just the ones he thinks are relevant for math, a particular casting director or role. Games Sim Date. He does not list “day player” or extra gigs, although I know he has taken them from time to time when things were slower than he liked. Ask your agent about this, and statistics math help if you don’t have an agent, talk to essay on piaget's theory of cognitive development your acting coach. They’ll know what casting directors in statistics math help, your area want. I do know that it’s different in smaller markets than in LA or New York, largely because in phd thesis on water, smaller markets casting directors know that actors have fewer opportunities to statistics work at their craft. If you are listing your work as an essay on piaget's theory of cognitive development, extra, I don’t think it matters whether you call it being an extra or being a background player. I’ve seen it done both ways. Math. It does seem to on piaget's development matter whether you are in a scene with one of the statistics math help, principals, and were guaranteed screen time, or whether you are simply part of a crowd.

Sorry I don’t have a definitive answer for you! Thanks this was very helpful. Term Analysis. My daughter virtually no experience. She was an extra in 2 movies coming out statistics math, within the next 2 years. She was in media violence, multiple scenes, but as an extra. I read somewhere not to statistics math help put in term, extra work so I was unsure. Help. Also the Center where she studies dance has put on a few productions that she has been in. On Piaget's Theory Of Cognitive Development. Would I include them or just leave them blank.

I don’t want to pad her resume or anything, but I would like to show she can dance and math has been in essay of cognitive development, front of math help a large audience in a theater production, and environmental has been on help, a set before. Problems World. OR should I just leave it blank or put No Experience. And just put training and math add Extra work and on water Dance productions to Special Skills?Thank you in Advance for your reply. I think most people include extra work on statistics math, their resumes in mua resume, the beginning. If your daughter worked as an extra in a TV series, here are a couple of ways to list it on statistics math, her resume: Dallas , Season 9, Episode 2, Extra, Director, John Smith.

Salem , Season 1, 6 episodes, Servant Girl (Recurring Background), Directors, Susan Jones, James Washington. In a film, you’d like the extra credit the same way as a regular role, just identify it as being an extra. If you have an agent, your agent will instruct you how to handle theater or dance performances. If you don’t, it seems to be a matter of term paper analysis personal preference. If your daughter performs with a well-known dance company, or is cast in a theatrical production as a dancer, then it should be listed in math help, a category like “Theater/Live Performances” –this is also where you’d put things like performing at a theme park, or any other live show. Media And Youth. If it’s just a dance-school recital, then it probably shouldn’t be listed unless that is (literally) all you have to statistics math start with. As your daughter’s resume grows, you’ll constantly be editing it and taking off “lesser” credits. It’s important to keep the resume to essay theory development one page, including contact information, so it won’t be long before you’remmaking choices about what to put on, and what to leave off. One thing I’ve seen often on acting resumes is a summary of someone’s experience at math help, the top, right underneath the person’s name “vital statistics”. Something like, “Experienced musical theater performer with extensive live performance credits.” This is followed by the standard film/TV resume.

I’ve also seen kid’s resumes with a summary that say things like, “Misty began performing with the Dallas Ballet Theater at age 4, and earned rave reviews for mua resume, her performance as Clara in the Fort Worth Ballet’s Nutcracker.” Or “In addition to statistics math the film and TV credits listed here, Darla has a range of theater, dance, and gymnastics credits available on paper on financial analysis, request.” Best of luck to you and math help your talented daughter! Regards, Deb. How do you distinguish supporting lead from supporting featured? Number of media and youth lines?

Scenes? The casting director or director determines which parts are ‘featured’, ‘supporting’, ‘extra’, or lead roles. It isn’t the number of lines — Jane Wyman won a Best Actress Oscar for math, “Johnnie Belinda” without uttering a single line. (She played a deaf mute.) Kameron’s agent always tells us what his role is, and since that deterines his salary as well, it’s something agents always pay attention to. Mua Resume. One thing that surprised me is that the listings on IMDB aren’t done according to how important the role is statistics — actors are listed by popularity (that is how many searches on IMDB have been done for their nae). So it’s possible for a lead actor to pacthesis games days sim date be listed on the online database much lower than a supporting actor who is more famous.

When in doubt, ask your agent. Help. If you don’t have an agent, ask the director. Just say, “I want to put this on my resume. On Water. How should I list the part?” Most people are more than willing to help new actors by sharing information and math help! This is a perfectly written article, very informative and helpful, thanks for sharing these acting resume writing tips.

I have also read this Guide on Making a Professional Resume for media and youth violence, additional information.

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Resume Fonts, Margins, Style #038; Paper Selection. Building a resume is statistics math, a process that requires finesse. If it’s stuffed with good content but formatted poorly, it will often get tossed into the “no” pile; leaving many job candidates confused as to why they never received a call back. On the other hand, if it’s clean and professional ( even if it’s filled with fluff ), it will frequently catch the eye of a hiring manager and land you an interview. Although content is environmental problems world essay, ultimately the most significant element of math help your resume, it’s important to not underestimate the power of appearance. The reason we need the on piaget's of cognitive development adage “don’t judge a book by its cover” is because we do judge things by help, their appearance frequently , whether we like it or not. This guide will help you take advantage of that fact . Finding the on water best aesthetic font , outlining ideal margins and statistics math help, even discussing your paper selection —we will cover it all.

1.) Best font for environmental essay a resume: Style, size color. Creating a clear, succinct resume requires multiple elements working in harmony. Statistics Math Help? For this to happen, one thing is certain: don’t use Comic Sans . Phd Thesis? Choosing an math help aesthetic font might seem daunting, but it doesn’t need to be. People often ask us: is there a best style? We’ve crunched the paper analysis numbers, and we have an answer.

The best font for statistics help a resume is… Tricked you—there isn’t truly a single best font, but there are several options that stand out amongst the rest! We will give you some solid choices and you can take it from media and youth violence essays, there. Consider downloading some resume templates and see which ones are most attractive to you. Select your favorite, and try out that font! First, consider this: how will you be sending your resume? Printed fonts and those read on a computer monitor appear differently to the reader.

There are two key groups of fonts used globally: serif and help, sans-serif (i.e. “non-serif”). Serif fonts have accentuated corners that make them appear more distinct, especially when printed. Sans-serif fonts simply don’t have these accents, which make them clearer at smaller sizes as well as on a computer screen. Example of serifs on in the world essay, a capital F, using Garamond Sans-serif capital F, Calibri. Keep these ideas in mind when constructing your resume. Math? Here’s a breakdown of our top three serif and sans-serif options:

Top 3 serif choices: Times New Roman : Times New Roman is a classic serif that looks good both on phd thesis on water resources, paper and on a computer screen. It’s a safe, standard choice for any resume. Help? Garamond : Garamond is an games number days attractive option for people who enjoy a classic, graceful font. Georgia : Georgia is also a popular choice. Clear, familiar and functional, it’s a nice change for people who like Times New Roman but want something a little different. Top 3 sans-serif choices:

Arial : An excellent choice if you prefer the math help sans-serif style. Mua Resume? It is easy to math read, and familiar to many people due to its appearance on commonly used web applications like gmail. Calibri : Popular amongst professionals. If you’ve ever opened a Microsoft Word document, you’ve used Calibri—its use as a Word default makes it palatable for most readers. On Piaget's? Verdana : The spacing of Verdana is slightly wider than Arial and quite more so than Calibri. Math Help? Choose this style if you’re aiming for ease-of-reading. Font size is another area that you’ll need to play with to find your ideal option.

Each style handles sizing differently– for example, Garamond is noticeably smaller than Arial at 12. Many experts consider 11 to be the perfect size, but this depends on environmental problems in the essay, the font. The most important thing is that it’s clear and large enough to statistics help read . Environmental World? A rule of thumb is to math choose between 10 and media and youth violence essays, 12; adjusting it according to statistics your style. If you’re leaning toward a smaller font, consider selecting a sans-serif option. The simpler design will help keep visual clarity, which serif styles lose at smaller sizes. Before you shrink your words too much though, try changing the wording to see if you can organically make it smaller. This should be your first course of action, but if necessary, it’s acceptable to make minor changes to the font size margins. The majority of resumes use a standard black and white format. There is a reason for this– bright colors are distracting and take away from essay on piaget's theory of cognitive development, your actual content. With that said, you are allowed to statistics math help use some color if you want, just make sure it complements your content rather than detracts from it. Your name, as well as the headers throughout your resume can be modified– but make sure you use the environmental problems in the essay same color here to keep things uniform.

A dark red, blue or green can be a nice touch, but using neon colors is statistics math, a surefire way to make the hiring manager take you less seriously. 2. Resume margins, length alignment. The size and media violence, shape of statistics help your resume are just as important, if not more so, than the font. At a glance, the structure already expresses certain ideas to the reader– for example, larger margins make your content seem lacking, whereas smaller margins make things feel cluttered. You don’t want your resume to get noticed for its formatting. Playing it safe is advisable. Avoid extremes and you’ll be in good shape (pun intended). Standard one inch by one inch margins are a good choice , but you do have some flexibility.

The smallest margins considered to be acceptable are half an essays inch by half an math inch (.5 by .5), but even this format will appear a bit heavy on sim date, the words unless done correctly. A good visual balance would be keeping your top and bottom margins between .5? and math, 1? , and moving between .6? and 1? for problems in the world essay your left and right margins . This will help decrease reader fatigue and make your resume more palatable for help whoever is mua resume, looking at it. Take a look at the following sample to get an idea of good, balanced margins: The next image is a snippet of a resume with extremely narrow margins. Notice how they push to the very bottom of the page– this gives a cramped feeling to the reader. Narrow margins can make reading anything a chore. For most people the ideal resume length is one page, using reasonable margins as discussed above.

Occasionally two pages is acceptable, but three pages is almost always in danger of math being too wordy. Environmental In The? Here are some reasons you may need to make yours longer than one page: You have a large quantity of statistics relevant experience. Many candidates can fill a resume with work experiences, but it’s usually possible to narrow them down to the most relevant ones and fit them onto a single page. If you have many examples of related experience that make your application stronger, don’t be afraid to include them! You are a published scientist or academic . Proper citations can take up a lot of space, so hiring managers in these fields expect this. Environmental Problems World Essay? Landing an executive position is math help, your goal . These posts require large amounts of relevant experience, so it’s alright if they’re a bit extensive.

Before deciding upon a multi-page resume, ask yourself: is the information you’ve added worth the additional page? Or will the hiring manager find it unnecessary? Your resume is mua resume, a tool to efficiently convey your qualifications to a potential employer so you can proceed to the interview process– you don’t need to help list every piece of media violence work you’ve ever performed. Math Help? Quality is more important than quantity. If you really do need to environmental problems in the world essay cut the math length down, you could try using a resume profile instead of in the essay a career objective or qualifications summary.

Here’s a table to check if you’re okay at your current page length, or if yours could do with a little trimming. The best alignment makes your resume easy to read. We learn to read English from the left, therefore left alignment is always a safe bet . Your name and statistics, contact information is in the world essay, usually centered , but the headers (“Professional Experience”, “Education”, “Additional Skills”) and your introduction/objective can be left aligned or centered. This depends on the template you’re following, as well as your personal taste. Left-aligned Resume Sample.

Center-aligned Resume Sample. Left-aligned Resume Sample. Center-aligned Resume Sample. You don’t need your resume to be as stylish as this guy, but it doesn’t hurt to try! Another way to accent yours is to use style elements like lines, symbols and text boxes . If implemented effectively, these can help direct the reader’s attention to help your stronger sections, and number, make the overall reading experience more pleasant. If used haphazardly though, they can hurt your chances at getting an help interview. There are some general rules to follow if you want your style game to be on on piaget's theory of cognitive development, point. Lines, like many things, must be enjoyed in moderation. Placing a strategic line after your objective makes the reader subconsciously linger on your objective. This is a good tactic if you want them to math give your objective that additional attention. Lines can also be used in phd thesis on water a functional resume to draw the help reader’s attention toward your skills section and away from theory of cognitive, your work history.

Functional resumes are great if you have are trying to mask your 1) lack of or 2) abundance of experience. Math? They are also helpful if you have large gaps in your work history or have been jumping from environmental, company to company, which are two things hiring managers don’t like to see. Whether you’re inexperienced, over-experienced or just have a tendency to job-hop, you can use our wide range of statistics help free resume templates to learn how to cover employment blemishes and essay of cognitive development, emphasize your strongest areas. Pugs are cute, but this is not the time to math put a clip art image of an adorable little Pug puppy on your Veterinarian resume. The only flashy aspect should be your relevant work experience ; others are used to make this experience clear to the reader . This holds true for symbols. Bullet points come in different shapes and sizes, and are the primary symbol used in media a resume because they draw the statistics math hiring manager’s attention to your achievements and skills. If there’s a time to get a bit creative, it’s here– just remember to problems in the keep things clear.

You can’t go wrong with the circle bullet, but arrows diamonds are also nice choices for the less conventional job applicant. Mantis Resume Template (arrows) Lynx Resume Template (squares) Mantis Resume Template (arrows) Lynx Resume Template (squares) Some experts advise against text boxes because they are worried the Applicant Tracking System (ATS) will skip over the content placed inside, but this bias is a bit outdated. As ATS software improves, text boxes have become a viable stylistic option for statistics math your resume. If you’re feeling conservative then feel free to essay theory steer clear of them, but if you do want to statistics use a text box or two (or several), go for it! Text boxes can be an ally in your quest to achieve aesthetic harmony. One way a well-placed text box can help your resume stand out is by phd thesis resources, emphasizing certain pieces of information , like your name. Notice in the following image how a text box around the applicant’s name, “Chris Jones,” makes it jump off the statistics math page.

A hiring manager is much more likely to remember this applicant as a result, which helps later on in the mua resume hiring process. An applicant’s name in a text box. Text boxes also make your content clearer to the reader because they help break information into reasonable chunks. This makes you appear organized and thoughtful, which are valuable traits in a job candidate. They also improve overall readability. Statistics Math Help? Check out mua resume, how these headers are highlighted through the use of each text box. Each header included in a text box. Text boxes can also give your resume some personality and make it stand out, but don’t go overboard!

They have the power to strengthen and weaken your application, so use every text box responsibly. 4. Resume paper: Color, weight, size texture. Woah, now. Your draft is looking pretty solid, but don’t lose control– it’s not the right time to use that Egyptian papyrus you’ve been saving as printing material. I’d also advise against spraying it with cologne or perfume– that only works in the movies.

Legally Blonde might not be the place to look for job application advice. With that said, it’s still important to consider what impressions different types of paper may give your hiring manager. Bring a printed copy of your resume to the interview! Even if you already emailed a copy to math the hiring manager, it’s courteous and world essay, professional to have physical copies on hand. The paper color of help your printed resume should be some shade of white or off-white; avoid colors like baby blue or hot pink unless you’re applying to be the Easter Bunny. Plain white is definitely acceptable for most people, but if you’re feeling adventurous you could dabble in the realm of ivory or cream-colored paper. These colors stand out a bit from run-of-the-mill white paper, without standing out too much. They are like adding cuff-links to a nice dress shirt– they catch the pacthesis games number days eye and look nice, but aren’t needed to look stylish. Have you ever felt 100% cotton, 32lbs linen paper? It’s the Rolls Royce of the paper world, and it will instantly make your resume appear more important than its 24lbs counterpart. Math Help? It’s soft yet sturdy, and of cognitive, gives the holder a strong urge to never let go.

Paper quality so good, you can’t help but hold it in two hands. If that paper weight texture is math, too inconvenient to phd thesis resources find, see if you can still land a 32lbs option. Statistics Math Help? 24lbs is better than your standard printer paper, but not by on financial analysis, much. Use some serious paper to statistics show that you’re a serious job applicant. There are many factors that can make or break your resume, and we’ve just covered the visual elements. If it’s well-honed, it can be a valuable tool during the job hunt.

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An Experience That Changed My Life Essays and Research Papers. An Experience That Changed My Life Valen C. Hocog English 101-10 Dr. David Khorram February . Statistics Help? 09, 2011 Seven years ago I gave birth to essay on piaget's theory a healthy boy who changed everything about me and my life . Before his birth I was an optimistic person who only help, thought of the fun things that would make my day. I was an immature girl without a care in the world. After his birth I grew up, stopped partying, and took on the responsibility that was gifted to me. It has not been a breezy walk.

20 Y.O. , American films , Black-and-white films 934 Words | 5 Pages. Problems In The World Essay? An Experience That Changed My Life Essay. Introduction: In life we all have something that has changed the way we perceive things. Most things that change a person’s . perception happens to statistics be an experience that they have gone thru and learned from. In my case it wasn’t necessarily an experience , it was a dog that changed my perception on life . My mind and mua resume, heart was opened in a whole new way. I never thought I could love an math, animal just as much as I loved the people in my life . I always thought it was strange that pet owners loved and treated.

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English 101 Feb. 08, 2014 Narrative Essay The Day That Changed . My Life When I was a kid I was abused by my father and stepfather. I have been put through walls and windows. When I would get into trouble with my dad he would use a belt or a two by four on me. If I was with my mom and mua resume, my stepfather was in a bad mood or I did something wrong or if I got anything below a b in school, I would get hit or I would have to choose between. Debut albums 1215 Words | 3 Pages. ? English 101 7 September 2014 Becoming a 16 year old mother changed my life Becoming a 16 year mother . changed my life in more ways than one. I was totally blown away knowing that I would have to devote my time, love, energy, smile, and statistics math help, money to another human being. Mua Resume? Motherhood at such a young age was not a box of chocolate. In fact, it is a continuous fun, exciting, and statistics math help, overwhelming learning experience . Pacthesis Number Days? Nevertheless, being a full-time mother, student, and wage-earner assisted in the astonishing.

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I volunteered with Outreach Kenya Development Volunteers for three months in Bungoma, Kenya. As a team of six volunteers, we lived with a traditional Kenya . family and shared in their daily experiences . Our primary focus this summer was AIDS education. We reached over 7,000 Kenyans about the potential dangers of HIV/AIDS. We used a secondhand vehicle bought by problems in the world essay, OKDV during the statistics help summer of 2000 and an old TV and generator to environmental in the educate Kenyans. We traveled throughout rural western Kenya and reached people. Africa , AIDS , Education 492 Words | 2 Pages.

The Things my Deceased Sister told me First, I must tell you that I had a sister named Cindy. Help? When we were young, people thought we were . Environmental Problems In The World? twins. She was 13 months older then me. About 23 years ago, she was diagnosed with cancer. They gave her 8 months to math 5 years to mua resume live.

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The Day That Changed My Life Forever. The Day That Changed My Life Forever It was a bone chilling January night; my mom received a call . at math, about 11:15 PM, a call that changed my life forever. My Aunt June was on mua resume, the other line. She was crying so hard my mother could barely understand her. Through the sobbing my mom finally understood that Brian, my cousin, had been in a horrible accident and she didn’t know how bad it was. My mother jumped out of the statistics help bed after she hung up the phone. She screamed up the stairs at and youth violence essays, my sister and me;. Math? Driving under the influence , Drunk driving , Drunk driving in the United States 1371 Words | 4 Pages.

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club resume My High Speed Networks Inc. Math! (Brockville) Thousand Islands Parkway (TIP) Half Marathon and 5K; Saturday September 9, 2017. Results available from world, Bryan Lambert's Running by Design. Hoping to see a big turnout on Saturday to celebrate the 30th edition of the statistics help TIP Half Marathon (21.1K). The Half starts at 8am from the number days sim date Rockport Community Hall, about 35K west of Brockviile on the Parkway. Help! The accompanying 5K starts at 9:20am . NOTE: The Eventbite online registration Eventbrite currently has these start times reversed ; this will be rectified. For further details with directions to the start area, check the BRRC Races dropdown menu above. I have quickly completed a brief, potted history of the number sim date TIP Half Marathon.

This includes a link to a summary of statistics math all the winners over violence the years from 1987 to 2016. Thanks to Rick Swift for his work in compiling this list. To access the history click here. So come on out Saturday to Rockport on math help, the Parkway and make your own bit of history in TIP Number 30 ! Glen Tay Round the mua resume Block 14.7K; Perth August 31, 2017. The famous Block Race, a race for math help runners, as the organizers aptly put it, took place Thursday evening last. Conditions were on the cool side, but ideal for a long distance race.

There was a good contingent of Brockville and Kingston area runners participating. Paula Wiltse's R2R running group was out in force. Some Results (Age Catg Posn) : Race Series Points Including the Piggy Run. Our intrepid series statistician Hugh Wilson has been busy again in his Montreal home. Hugh has updated the series standing, adding in results of the August 13 Piggy Run. We certainly appreciate Hugh's generous contribution to this important and painstaking task.

I've combined Hugh's pdf scans of his handwritten - nice to see in these times of digital excess! - results' pages into a single pdf document that you may access by pacthesis number sim date clicking here. By way of explanation, with just one race, the TIP Half and 5K on Saturday September 9 , remaining in the series, only those who have run 2 or more runs to date are included in the latest update. This is to reflect that a runner needs to compete in at least 3 runs to qualify for series recognition. Please advise me Tony Dunbar of any discrepancies and I will see they are corrected. So come on statistics math, out to TIP and gain some valuable points towards an award at the yearend AGM. TIP Half/5K Saturday September 9, 2017: Online Registration Now Open. You may now register online for this the 30th edition of the sim date Thousand Islands Mark Darroch Half Marathon/James Carlyle 5K to be held on the Thousand Islands Parkway. For online registration through Eventbrite click here. Start/Finish area is at math help, the Rockport Community Hall, 35K approx. west of Brockville on the Parkway.

Click here for directions . We were saddened to hear of the recent passing of Doris McEwan at the age of paper 92. Statistics Help! Doris was a remarkable lady and athlete and a great supporter of the Brockville Road Runners over many years. Doris was a faithful volunteer at many of term analysis our races, including the Run for the Cure, the California Run, Riverfest/Canada Day, TIP, etc. Sincere condolences to her family and friends. From our archives, a photo of Doris as volunteer at the 2011 California Run. Piggy 1K/5K Run; Sunday August 13 RESULTS. Gib Kent diligently compiled and forwarded the results for posting the day after Sunday's very successful run. We were out of town for a few days and statistics math, did not have access to the links and software to post the results. I have now completed the task and the results may be accessed by clicking here. For some spectacular video of on financial runners young and old streamimg through the help railway tunnel click Video.

This link is to on water resources our club Facebook page but there is no videographer attribution there (President Chris Emslie?). Thanks and congrats Gib and crew for organizing this unique run and event. As per below, Gib Kent has skillfully negotiated with the City and has gained permission to use the Railway Tunnel as part of the statistics math help 5K course. The Tunnel will form the whole of the Kids 1K course. Great work Gib!

Note : The Kids will assemble at the Hardy Park/Ribfest 5K start area and will be escorted to Blockhouse for their Tunnel 1K run. Sim Date! Also, there is statistics no set fee for the races. A free will donation is in effect with a tax receipt issued for all donations of $20 or more to Big Brothers and Big Sisters . Gib has now produced a map of the 5K Course, which he admits is not a PB course but a highly interesting one nevertheless. For Gib's map of the 5K course click here. In words: Head East on Water St. past “Don’s Fish and Chips” to Blockhouse Island. Turn left to games number days sim date “ Brockville Railway Tunnel ” Enter the “ Brockville Rail Tunnel ” for .5K staying on the right side to the turn around. Turn around run back out the tunnel .5K to Water St . Turn left on Broad St. Statistics Math! pass “ Buds on the Bay ”. Turn right onto Flint St. taking path by “ Tall Ships ” Follow Flint St. to Apple St. where you join the Brock Trail . Follow the mua resume Brock Trail around behind Hardy Park to math help Henry St. Run up Henry St. Until you join the Brock Trail once again.

Follow the Trail over the bridge and behind “ The Mill” to St. Paul St . Follow the essay development Brock Trail to Elm St . where there will be a turnaround . (Water Station) Return on the trail to St Paul St . Cross St. Statistics! Paul St., turning left to Water St . Follow Water St. back to the start/finish line at Home St. Piggy 1K/5K Run; Sunday August 13. Race director Gib Kent has revealed some exciting news regarding this annual run in aid of Big Brothers Big Sisters. The newly opened (as of August 12) Brockville Railway Tunnel , Canada's first railway tunnel, will be incorporated into both the Kids 1K and the Open 5K . W e will be running a different route for the 5K this year which utilizes more of the Brock Trail around Hardy Park, as well as Brockville Rail Tunnel. This will allow us to avoid the term paper on financial Brock Street crossing.

AND The kids 1K run will be a down and back in math the Railway tunnel, avoiding any traffic issues. Gib is also in need of phd thesis resources volunteers to help him in all aspects of the run. Statistics Math! No experience required. Media Violence! Please email Gib at [email protected] and statistics math, let him know how you could help. This will be greatly appreciated by Gib aand indeed by the Brockville Roadrunners and the Big Brothers Big Sisters organization. A quick reminder re the upcoming club races: Piggy 1K/5K Run/Walk; Hardy Park Brockville; 9am Sunday August 13 TIP 5K and Half Marathon (30th Edition); 8:00/9:20am Saturday September 9 at mua resume, Escott Road, Rockport See the BRRC Races dropdown menu for further details. Also check the math help Other Runs dropdown for a listing of upcoming area runs. Utica Boilermaker July 9, 2017.

The traditional BRRC member pilgrimage to the famed Boilermaker in Utica New York did take place last Sunday. However, the contingent was small in number, comprising just 5 runners. Nevertheless, a good time was had by pacthesis number all with good racing as well. Three (3) medals were garnered in what is always a very competitive field. Results; Age Catg. Places in statistics math (): ( Photo Courtesy of Lana Saunders KRRA) Race Series Points Update. Our good friend and club member from Montreal, Hugh Wilson, has updated the race series points adding in the results for the PG and Canada Day 5Ks.

Many thanks for this work Hugh. The summaries, in Hugh's copperplate handwriting, are available by clicking here. Please advise me, Tony Dunbar [email protected], of any errors, omissions, etc. Canada Day 1K/5K Milk Run RESULTS. Race Director Murray Tait completed the large task of compiling the results yesterday July 2. Some email glitches delayed getting them to me for posting, but now, as nicely summarized by Murray, they may be accessed by clicking here. Again a great big thank you to Murray and all volunteers and pacthesis days, helpers for their efforts. A great turnout yesterday in spite of the rain - we run rain or shine! Again a great community way of celebrating Canada Day and one that deserves far more recognition from the press and math help, other local organizations. A big thank you to environmental problems world Murray Tait, his crew of volunteers, the Dairy Farmers and other sponsors and to all who braved the elements. There are some nice photos posted to the BRRC Members Facebook page Click for statistics math Photos. Murray, still on the job as a first time race director, is currently ploughing through the pacthesis number days sheets of results, and undoubtedly trying to decipher many illegible, handwritten entries.

We really need to PRINT our names on such manual entry forms. Thanks to the majority of you that do. In any case, as soon as the results are compiled they will be posted here. In the interim, congrats to overall race winners Paula Wiltse and Kevin Beatty. Canada Day 5K Milk Run; 9am Saturday July 1, 2017. The July 1 race over the years has become the premier race on the BRRC race calendar. This has been largely due to the sterling work of race director Rick Swift. (For a previously posted tribute to Rick click here).

Rick has stepped down after 14 years at the helm and has passed the torch to Murray Tait who this year is organizing and math help, directing this 29th edition of the essay end of June/July 1 event. Thanks Murray for taking on this important task. Of course there is also the traditional free entry 1K for statistics math kids 14 and under , scheduled to on water resources start from statistics math help, Blockhouse Island at 8:45 . For details, check the schedule from the on water BRRC Races dropdown menu above. (Note: This will be the 20th anniversary of the kids event, with Eithne Dunbar the first race director in 1997.) In recent years the help Dairy Farmers of Canada have been the major sponsors with the help of a number of local service and business organizations. (The race poster, click here, lists them.) Thanks to the geneous support of the Dairy Farmers in particular, sufficent commemorative shirts have been ordered so there should be a free shirt for term paper each of the anticipated number of runners in each of the 1K and 5K events. So come on out to Blockhouse Island and get the 150th birthday celebration of Canadian Confederation off to a good start in a friendly, family-oriented, fun, sea-of-red atmosphere. Far superior to the rubber ducky and the snarling powerboats IMHO!

Raceday registration at math help, the Blockhouse start area - the only kind on offer - opens at 8am with the 5K scheduled to start at 9am. Paper Analysis! From Blockhouse the 5K will follow the traditional course out and back along Water Street and the Brock Trail. The results for this evening run, as compiled by Bryan Lambert's Running by help Design Runningbydesign.com, are now available by accessing the ResultsSeries dropdown menu above. Pacthesis Number Days Sim Date! Liam Cullen has kindly provided a photo of a group of hardware toting runners, including the overall trophy winner, Jake Lessard, and some of the various proud medal winners on the night. Thanks Liam. Back: Jean Bernaquez, Terry Hodge, Roger Hawksby, Cheryl Scott. Ian Loughrey, Anne Merv Hodgson. ( Photo Courtesy of Liam Cullen ) Divas Run for Breast Cancer, Toronto; June 11, 2017. A band of our women runners participated in math this unique event in Toronto on on financial analysis, the weekend. There was a 5K and statistics math help, half marathon(21.1K) on offer and all our athletes opted for the half.

Originally scheduled to be run on Toronto Island, the pacthesis games days sim date event had to be moved to math the Port Lands on media, the mainland due to extensive flooding on the island. Our divas completed the math long run in hot and humid conditions in splendid fashion. Congrats to all. ( Photo Courtesy of Roger Hawksby ) Anne Hodgson pulled together the summary of results below: The next race on the BRRC schedule is the PG 5K on Friday June 16 evening . Click here for details. Beat Beethoven 8K Kingston; June 4, 2017. Local runners recently made the trip to Kingston in an attempt to cross the line before the final bars of a Beethoven symphony. Typically the Kingston Symphony play Beethoven's 3rd or Eroica symphony, but this year played the great composer's 5th. This change did not seem to pacthesis games number sim date bother our stalwarts too much as they all performed admirably! Results, with age category medal placings in () are below. Ottawa Race Weekend; May 27-28, 2017.

As always a strong contingent of local runners took part in the various events. Math Help! Good results all round with a couple of age category medals - Rick Swift gold in the 5K and Paula Wiltse taking silver in the 10K. Ian Loughrey continued his streak of fine marathons, this one in hot conditions apparently. The Crawford family were out in force in the 10K. Dad Mike added another fine run to his Boston and Mississauga Marathons with a sub-40 10K.

Ethan was not too far behind, while Sarah and daughter Maggie finished together in the identical time, to the nearest tenth of second, of 54:35.9. Full results as summarized by analysis our results guru, Anne Hodgson, are below: PG Vibrant Living 5K Run/Walk Update. The cost for statistics help the run is pacthesis games sim date $10 (+ $1.20 service fee on Eventbrite) and with that entrance fee you will get a 2017 PG Run tech shirt and race bib. Series points will be awarded to all participants. Additional notable features are the family friendly activities available before and after the event. Some of these features include popcorn, live entertainment and statistics math, an outdoor showing of Beauty and the Beast following the race. Montreal Members Jean and term paper, Hugh Race Results. In recent weeks we have been acknowledging the race achievements of our local Brockville and help, area runners. It is now time to add the on piaget's development results of our 'eastern wing': BRRC members Jean Bernaquez and statistics, Hugh Wilson, both from Montreal. These two fine lads have been BRRC members and on water resources, particpants in many of our races for a number of years now.

Hugh has compiled the impressive list of math help results for the impressive number of runs these 'young seniors' have racked up since the beginning of the year. It also includes the mua resume exceptional age category results achieved, all first places in Jean's case, with Hugh almost always in the medals, most of them gold. Well done boys; you're an math inspiration to us all! Ottawa Sporting Life 10K in Support of CHEO, Sunday May 14: Results. A sizeable contingent of local runners travelled to Ottawa to participate in this special event. Mua Resume! Once again they acquitted themselves exceptionally well with a significant number of age category medal performances (in brackets) including a number of golds. Statistics Math Help! Anne Hodgson, our resultsa compiler, was the pacthesis days sim date proud winner by help over 4 minutes in her category. Congrats Anne and to all others. Prescott Fort Town 5K and 10K Night Run Sat May 6: Results. By all accounts this unique event was a big success with 210 runners and walkers in total participating.

This included a large contingent of pacthesis days BRRC member and local runners. The organizers are to be congratulatd on putting on this event. Many of our members were especially appreciative of the opportunity to run a 10K locally. Our dedicated 'results sleuth', Anne Hodgson, has again scoured the published results and statistics math, has prepared a summary of times and top 3 performances for those local runners with whom she is paper acquainted. Anne has been involved with the local running scene for many years so her summary is likely to be pretty comprehensive. Thanks again Anne for your diligent work in providing this valuable service to the club and the local running community.

For a list of results for each of the 5K and 10K events for all participants click 5K and statistics help, 10K to access the website of the Running Goat Perth, the event timers. Road Warriors' Weekend (Apr 29, 30) This past weekend was a busy one for BRRC members with races in Cornwall, Merrickville, Smiths Falls and mua resume, Kingston. Statistics Help! Anne Hodgson has scoured the results and compiled the summary below - many thanks Anne. Many notable results: Kevin Riddell completed his first marathon in pacthesis Cornwall; Ian Loughrey had another good result in the same race.

Good to see Jim Earle back in action again at the Cornwall 5K. As always, we had a number of age category medals as indicated in the places in math (). In addition to these races, a trio of club members, Rick Swift, Randy Frith and John Raiswell took part in a 7 member team relay that ran 77.7 miles around Seneca Lake in the Finger Lakes area of New York State. They were the media and youth Canadian invitees to a team organized by Bill Chapin of Watertown NY. (Bill also organizes a team for help the annual Reach the Beach 200 mile relay in number days New Hampshire each September.) The 'boys' (average age 72) acquitted themselves very well finishing in the top half of the 318 teams of various ages entered in the event. Statistics! Congrats. Next race up is the unique Prescott Fort Town 5K and 10K evening run on Saturday May 6. For details click here. Boston Mike Crawford - Number 11 in the Bag! Congrats to Mike Crawford for yet another fine Boston Marathon, finishing in 3hrs 17 mins. Mua Resume! Mike himself dubbed Boston some years ago: The Holy Grail of marathon running. A quick search of the archives indicates this was Boston number 11 for Mike, running it every year, except 2010, between 2006 and 2017.

Very impressive indeed. Way to go, Mike! Looking for a run in statistics the local area? Have a look under Other Runs above. Problems Essay! I recently updated the listing, which includes some newer runs in Prescott, Merrickville, Smiths Falls, Perth, etc. BRRC Race Series Points. Please advise of any errors, omissions, etc. Statistics Math Help! These would most likely be mine in transcribing from Hugh Wilson's summaries to the website posting.

Tony Dunbar E-mail. Now that the 2017 series of 3 Freeze Your Buns races has been completed, a summary of the points awarded to all participants has been compiled and posted. I'm delighted to and youth report that our good friend from Montreal, Hugh Wilson , was responsible for compiling these summaries and forwarding to me for formatting and statistics math, posting. Many, many thanks Hugh for this and for volunteering to phd thesis resources continue to compile as the season progresses. (For those who may not be acquainted with Hugh, he's the fine looking gentleman on the left in statistics math help the photo below with the late Ed Whitlock.) The Race Series has been in place for many years, but seems to fly a bit under the pacthesis games number days sim date radar for many members, especially the math newer ones. We have a system in place for essay awarding points to each runner based on their individual place in statistics math help a race. At the end of the season the points total for each runner is tallied and media and youth violence essays, special awards are presented at our AGM to the top of the table individuals in the various categories. A look at statistics help, the summaries just posted, or those of previous years, accessible from the Results Series dropdown menu above, will give a better illustration of what's involved. The intent of the series is to encourage individual participation in as many of our races as possible and to reward consistent and superior performance as we race against our competition and peers. As per the 2017 BRRC Race schedule, a runner has 7 races in phd thesis resources which to math help gain series points. (Actually there are 8 if you wish to duplicate the mua resume feat of Kevin Beatty and run both the TIP 5K and half marathon!) A minimum of 3 of these races must be run in order to appear in the final reckoning.

Look Who's in the 70-79 Age Category! If you look carefully at the Freeze Your Buns #3 results, you will notice the 70-79 age category is now graced for the first time by the presence of the speedy Rick Swift . While vacationing in Panama, Rick on February 4 reached the grand old age of 70. Math Help! A belated happy birthday Rick from the BRRC family. Having cleaned up in pacthesis games the 60-69 category all over help the map, including in 5Ks in Utica, Boston, Ottawa and on water resources, other highly competitive races, Rick has now come to statistics show a clean pair of term heels to all of us poor, mere joggers in the 70-79 age category. Math! Go easy on on piaget's of cognitive, us Rick, please! Freeze Your Buns #3: Results. A report with results as compiled by math race director Janet Wynands is now accessible here. Congrats to overall 1K winners Ryley Higgs and Finn Campeau . The 5 km event was won by the speedy Declan Colwell in 16:02. The first female across the line was Corinne Schonewille in a time of 20:34. Declan's win in the 5K spoiled Corey Turnbull 's streak of 3 in a row. Mua Resume! However, Corey had the satisfaction of being the overall 3 race series winner in an average time over the 3 races of 18:28.

The female series winner was Marieke Van Spriel with an math average time of 22:18. And Youth Essays! Congratulations to Corey and Marieke. Each of their names will be added to the special Mark Darroch memorial plaque. For previous series winners and recipients of this honour, check the Times Past dropdown menu above and select Freeze Your Buns. (The history of this, and other BRRC races referenced, has been compiled by our historian Rick Swift. Statistics! Thanks, Rick.) A big thank you again to and youth Janet Wynands and her crew for organizing another fine series.

Janet has been at the helm since 2008. Math Help! A special thanks also to media essays those special volunteers Paul Fournier, Lesley Dunning, Laurie Dunning and Muriel Carlye who were yet again out to lend their expertise. They have been faithfully volunteering for the FYB series and statistics math, other events for many years. Thanks gang. The Passing of a Legend: Ed Whitlock. We join the running community in Canada and indeed across the world in mourning the passing of Ed Whitlock, the legendary holder of multiple master's distance world records. Ed died of prostate cancer on number sim date, March 13 at the age of 86. Ed ran his last marathon at the ScotiaBank in Toronto last October and completed it in under 4 hours. Ed's achievements are without equal and include a marathon in 2:54 at 73 in a performance the New York Times ranked as the statistics math help best marathon finish of all-time. But what really set Ed apart was the grace and theory of cognitive, humility he showed in spite of all his great achievements.

He also had a wry sense of statistics math help humour. His training consisted of running for pacthesis number hours around the statistics cemetery near his Milton home. Media Essays! When asked, he’d say something like: “compared to everyone in that place, no matter how I feel on any given day, I’m looking pretty good.” For detailed articles on Ed click here and here. The Montreal Lads and Ed Whitlock. Here's a photo I posted previously showing Montreal BRRC members Hugh Wilson and Jean Bernaquez chatting with Ed at the Raisin River Footrace in Williamstown, some years ago. Freeze Your Buns #2 Results. A race report with results has now been completed by race director Janet Wynands. To access this report click here.

Thanks to Janet and her volunteer crew for another fine event. As Janet reports, it was held in statistics the best weather conditions on record. Congrats to overall 1K winners Faith Bartlett , 2 in a row, and in the world, Lucas Bennet . The 5 km event also had a double winner with Corey Turnbull coming in first in a time of 18:23. The first female across the line was Sarah Utting in a time of 22:02. Note: The results of this race and statistics math, of the phd thesis on water resources 3 held to date in 2017 may now be accessed from the math Results Series dropdown menu above. Final run in the series is essay on piaget's scheduled for Saturday March 25 at 10:00/10:15 from the Memorial Centre. As always, participants in statistics all three races will earn a technical long sleeve shirt. Pacthesis Days Sim Date! Race proceeds go to help support the local food bank. PLEASE NOTE: Freeze Your Buns and Food Item Donations. As you may know, over the years runners in our winter Freeze Your Buns series have been invited to bring along a non-perishable food item to race registration.

The food items, along with the statistics help net cash proceeds from the races, were donated to on water resources the local Brockville Food Bank, currently on Buell Street. A non-perishable food item, generally a canned good, entitled the donor to a $2 discount on race entry fees. The club executive has had feedback from the Food Bank that a significant number of such food items they've received in statistics help recent times have been unsuitable, as they've been beyond the expiry or best before use date. These items had to be discarded on receipt by the Food Bank. This is not a desirable situation and, as a result, the Food Bank has requested that we no longer collect food items at our races . This will go into effect immediately, with FYBs #2 on theory development, February 25.

This is unfortunate. However, on the positive side, with the statistics end of the $2 discount, the cash proceeds to phd thesis on water the Food Bank will be increased. Food bank operations in general now advise that they actually have a preference for donations of money compared to food items. In general, every $3 that they get they can turn into $5 of food for their clients. So thanks to series' directors Rick Oliver, Roger Hawksby and Janet Wynands and their volunteer crews for all the work and effort they put into this initiative over the years. It was very worthwhile and welcomed by the Food Bank. It's a pity it had to end in this manner but as I explained above it does have a bright side. For any questions or comments you may have, I invite you to contact club president Chris Emslie at [email protected] Freeze Your Buns #1 Results.

There were a few technical glitches in getting the final results together. The report on the race as compiled by race director Janet Wynands is now available by clicking here. Another big thank you to Janet who has organized this series since 2008. This year's is the 26th annual and marks Janet's 10th year at math, the helm. Former club president Rick Oliver and phd thesis, crew were the initiators of the series in math help 1992 and Roger Hawksby was the director from 1997 before handing over to games Janet Wynands in 2008. It was nice to see many of the longtime volunteers for this and other races on the job yet again: Lesley and statistics, Laurie Dunning, Paul Fournier and Muriel Carlyle.

It was also great to see a number of regular out-of-towners make the journey - pretty long in phd thesis resources a number of cases - to participate. Help! Amongst these were: Brian and Stewart Campbell (Pembroke and Cornwall); Hugh Wilson and Jean Bernaquez (Montreal); Toby Irven and mua resume, Peter Feickert (Canton, NY); Mike Day (Ottawa) and Jim Estes, David Cannons and statistics, Bryan Lambert (Kingston. Essay On Piaget's Theory! We appreciate your support of math help our events. (Hopefully I didn't miss anyone?) Special Deal at games, Snap Fitness Gym at 1365 California Avenue. As another incentive to take out/renew club membership, Chris Emslie has announced a special deal for card carrying BRRC members at the 24/7 Snap Fitness Gym:Facebook page: click here. Details of the deal are available by clicking here. Offer expires February 28. News Flash from statistics math help, your Webmaster; Jan 19, 2017. Who said your dear old (since 2003) website couldn't change?! You will now notice that the opening or landing page is essay on piaget's theory of cognitive development no longer a listing of our executive. On accessing www.brockvilleroadrunners.com, you will now be taken to what was previously called the statistics math News Update page.

This is now more appropriately called our Home Page with all the latest race happenings, achievements, general news, etc. The top menu bar continues to allow navigation to the other various pages. There is resources now a button on the menu bar to take you to a listing of the current Executive. Freeze Your Buns 1K/5K #1. A reminder re the first in the series: Saturday Jan 21 at 10am from the Brockville Memorial Centre. For other details access the BRRC Races dropdown menu above. This will mark the 26th year for the 3 run series, which since 2008 have been organized by Janet Wynands. Thank you Janet.

Also don't forget it's another opportunity to takeout/renew club membership. A form you may print and fill out statistics math ahead of environmental in the essay time is statistics math available by clicking here. Resolution Run, Monday January 2, and Freeze Your Buns Series. Results of the Resolution Run as submitted by Janet Wynands may be accessed by clicking here. Pacthesis Games Days! Many thanks to math help Janet and crew for getting us all out and back on problems, the roads again for a brand new season. As she has done since 2008, Janet Wynands is organizing the first 4 runs of the new season. It will kick off with the Annual Resolution 5K Run in support of the Brockville Legion Athletic Club. This will then be followed by the regular three (3) 5K run Freeze Your Buns Series (the 26th annual). The details as provided by Janet are outlined below. Resolution Run: January 2 with registration starting at math, 9:00 with the 1K children's race starting at 10:00 and the 5K at 10:15 a.m.

Freeze Your Buns Run #1: Saturday January 21 with registration starting at mua resume, 9:00 with the 1 K children's race starting at 10:00 and the 5 k starting at 10:15 Freeze Your Buns run #2: Saturday February 25 with registration starting at 9:00 and help, races starting as per pacthesis games above. Freeze Your Buns run #3: Saturday March 25 with registration starting at 9:00 and math help, races as per above. Race fees: 1K event $5; 5K: Non-members $15, Members $10, Students $7, Families $30. Bring a food item for the food bank and get a $2 discount on all race fees. All proceeds from the races go back to our local community by supporting the essay on piaget's Foodbank for statistics math help the Freeze Your Buns runs and on piaget's, the Brockville Legion Athletic Club for the Resolution Run. Jingle Bell Chase 5K; Saturday November 26. The sixth annual chase was held in relatively good conditions on Saturday Nov 26. Race director Rick Swift made a modification to math help the course, cutting out the phd thesis on water resources trip around Laurier Hill, through the statistics math trails, etc in favour of paper completing the basic FYB's road circuit. The start/finish was still at the soccer pavilion at Laurier Hill. Runners left at times on the countdown clock corresponding to their normal time for a 5K which led to the handicap, and the staggered start. The winner and statistics help, first across the finish line was Yvonne Linseman-Malanka . There was a disappointing turnout of just 25 runners, with many of our regular members noticeably absent from the chase itself but not necessarily from a Saturday morning run.

Rick Swift is to be commended for yet again organizing this fun event on behalf of the club. Essay On Piaget's Theory Development! This in help spite of being extremely busy in preparing for a pending house move. Thanks Rick. New Board Update: Two New Potential Members. Since the AGM on November 22, two club members, Brenda Young and Megan Primeau, have expressed an interest in pacthesis joining the help board. The board of seven elected at the AGM will have the essay on piaget's theory of cognitive option at their first meeting of co-opting these two women to the board. Jingle Bell Chase 5K, 9am Laurier Hill Brockville; Saturday November 26. A reminder re this annual fun Christmastime event. Features a staggered start based on each runner's individual 5K time, the time that it usually takes them to statistics math finish a 5K race. This makes it a handicap race based on ability and not on age as in mua resume the past, so all have an equal chance of winning.

So come prepared to set off from the start when your normal 5k time appears on help, the countdown clock. Games! Other details from the BRRC Races dropdown above. Annual General Meeting (AGM); Tuesday November 22. The main points coming out statistics of the meeting were: Chris Emslie Amanda Brown Zack Boyd Krista Haasnoot Bernie Cormier Murray Tait Ian Loughrey. In a break with general practice, but not for the first time in our history, the decision was made, with the media and youth approval of the general membership present, to elect the statistics seven nominees above to media and youth essays the board. Statistics Math Help! At their first meeting, the new board will elect/appoint the various officers, including president, and phd thesis resources, other positions as required. Thanks to Chris Emslie and the outgoing board for steering the statistics club through a very difficult year. We wish the new board every success in the upcoming year.

Annual General Meeting (AGM); Tuesday November 22, 6pm at Luna Restaurant. For the mua resume meeting agenda as prepared by club president Chris Emslie click here. Please mark your calendars for this important annual event. The doors at Luna will open at 6pm with free food (pizza) being served at 6:30pm. There will be a cash bar. Luna Restaurant is located on Stewart Blvd. at statistics help, Parkedale Avenue in Brockville. The business portion, scheduled to commence at 7pm , will consist of series awards/recognition, reports from the various officers, including the essay theory of cognitive development president, treasurer and membership coordinator. There will also be the nomination and election of members to form the statistics executive for the upcoming year. It's important that we have a good turnout of members to advise and guide the executive on the desired future direction of the Brockville Road Runners. Series Points Final. A significant part of the on piaget's theory development AGM agenda will be devoted to recognition of those who performed consistently well over statistics math help the course of the BRRC 2016 series of races.

For many years we have had a system in place, with points awarded based on a runner's position overall and in age category over each of our races. Participation in a minimum of 3 races is required to be listed in the final tally. A summary of the violence top 3 in each of the male and female categories is now available by clicking Points. In addition, the detailed results, race by race, are available from the ResultsSeries dropdown menu above. Please advise as soon as possible of any significant errors or omissions. Further details of the evening's agenda will be posted once finalized. The Toronto ScotiaBank Marathon and Half Marathon; Sunday Oct 16. I'm glad to report that since their unhappy experience at the Toronto Marathon, Brenda Young and Ilona Thomas each made a successful comeback, finishing in style at the Sunday, November 6 Hamilton Marathon . Well done ladies. It was a case of some mixed fortunes for the contingent of math club and area runners who travelled to Toronto for phd thesis on water resources this feature event. While all of our participants came through the 21.1K half marathon unscathed, the increasing heat and humidity took their toll on a number of our 42.2K full marathon contestants. We are happy to statistics math help report that these runners have recovered from their ordeal and their disappointment will also abate in term paper on financial analysis time we know.

They've conquered the statistics help marathon in style a number of times before and will do so again I'm sure. There were some fine performances otherwise in the marathon with Ian Loughrey and Mike Crawford clocking impressive times and of cognitive, finishing well up in their respective age categories. A special shoutout to Geoff Peters and Cheryl Scott who each finished their first ever marathon. Cheryl in particular had a rough time when, due to the conditions, her asthma flared up, causing her to struggle on slowly to the finish in true gritty marathoner style. Well done Cheryl. It was also nice to see our good friend Henry De Souza back on the marathon trail.

Good job Henry. Half marathon results across the board were of a high standard in keeping with Brockville Roadrunner tradition. Full results for both races are below with age category placings in (): The Picton Half Marathon; Sunday Oct 2. A number of math help club members and area runners again participated in this popular event in Picton. (There were no area runners in the marathon as far as I could tell.) Paula Wiltse was second overall woman running a fine 1:25:04.1. This was good for first place in the 40-49 age category. Merv Hodgson at 78 continues to inspire, running a 2:17:59.6 which earned him a first place in his age category. Congrats Merv. Another of our senior runners, Mary Clayton, took first place in the 70+ age category in a time of 2:18:58.4.

Merv Wears Gold. A complete listing of area runner results: Army Run in Ottawa, Sunday September 18, 2016. While some of problems world essay us were scaling the hills of New Hampshire in the annual 203 mile Reach the Beach Relay, others were participating in various events as part of the Army Run in Ottawa. Events consisted of a 5K and a Half Marathon (21.1K). For hardier souls there was the opportunity to run both distances in what was called the help Commander's Challenge. A number of our area runners completed this feat, with pride of place going to Shelley Steenwyk whose total time for the 2 runs of 2:14:30 garnered her a 3rd place in the 50-54 age category. Congrats Shelley.

Good also to see Ian Loughrey continue to show good form in running a 1:34:07 for the 21.1K, good for essay on piaget's theory 5th in his 55-59 age category. The Hodgsons, Merv (2nd) and Anne (4th), were also well placed in their 5K age divisions. Congrats to help all. I have searched (or indeed scoured) the Sportstats website as best I can and have summarized the results across the 3 competitions for club and area runners. Apologies if I've missed any. (Combined 5K and Half Marathon)

TIP Sat Sept 10: Report and Results. Well the TIP 21.1K and 5K are now history. Chris Emslie and friends succeeded in organizing and managing this large undertaking. Understandably based on mua resume, the relative inexperience of the group, there were a few glitches but nothing major. Chris was lucky to have Randy Frith once again take care of the Community Hall and more importantly make the measurements and place the statistics math many pylons involved with marking the phd thesis long stretch of course involved. Many thanks Randy. The finish line services of Bryan Lambert and his Running By Design company were also vitally important. A special acknowledgement of the Doyle family, out to watch Dad Bryan complete his first half marathon, who were commandeered to man a couple of water stations. The turnout particularly in the featured half marathon was disappointing.

Just 36 runners lined up for this the 29th edition of this historic club event. Math Help! The majority of the entrants were from outside the Brockville area - Kingston, Gananoque, Morrisburg and Pembroke. Many Brockville Road Runner members were noticeably absent; other commitments and world, priorities no doubt. Of BRRC members taking part, Cheryl Scott deserves special mention. Cheryl is diligently training for her first marathon in Toronto in October and has been putting in the long training runs required. On Saturday, Cheryl first ran 11K out to the start line at Rockport and then completed the 21.1K half for a total of statistics math help 32K. Phd Thesis On Water! Well done, Cheryl, your dedication for sure will result in a great and math help, well deserved 42.2K in Toronto on October 16. Overall winners of the games days half were Tim Gillespie from Kingston in 1:22:37 and the indefatigable 65 year old Deborah Holtom from Howe Island in statistics help 1:49:55.

The 56 runner 5K field was led home by violence essays Jeff Lapierre from Green Valley in 17:29 and help, Corinne Schonewille from Athens in 20:11. Full detailed results for both races are available from Bryan Lambert's website www.runningbydesign.com. Race Series: Current Points Totals. Has been pointed out to me that I used the 2015 and not the 2016 results in games sim date error for FYB#2 in the tables. Will correct and math, add the TIP results in the next draft.

This draft will represent the environmental essay final series results for 2016. With just one race, the TIP 21.1K/5K, left in the season's races series, I have created rough drafts of the current status in terms of math points gained from the first Freeze Your Buns through to the August Piggy Run. Note that since at least 3 runs must be participated in to be listed in the final series tables, only those who have competed in 2 or more races to this point are included in these interim summaries. There are four(4) such interim summaries, each of which may be individually accessed by clicking on the links below: These summaries were quickly put together and involved many transcriptions from multiple individual results sheets. Essay! There are almost certainly errors and/or omissions. Statistics Math! Please advise of such so I can make the necessary corrections.

Please note that to gain points in the overall standings, a runner must finish in the overall top 5 places, male and female, of media and youth essays a race. Age category does not come into play in this case. Good luck to all at Saturday's TIP in earning those last few important points. TIP Half Marathon and math help, 5K; Saturday September 10, 2016. BRRC President Chris Emslie and crew are busy finalizing preparations for this the 29th Annual Mark Darroch Half Marathon and James K Carlyle 5K on the Thousand Islands Parkway (TIP). Games Sim Date! The races start from the Rockport Community Hall , 35K west of Brockville, and the runs are out and back on the traffic free Parkway bike path on Saturday September 10th. Race start for the 21.1K half is 8am with the 5K heading out at math, 9:20 am. Both course distances have been certified. Online registration through Eventbrite is now available by clicking Registration and proceeding to pacthesis games number Tickets . The first 100 registrants will receive a commemorative shirt. Details re fees, etc are now updated to the BRRC Races schedule from the dropdown menu above.

This includes a link to a Form that may be completed ahead for those who choose to register on raceday. Details are also summarized on this Poster which we invite you to print and distribute in your local area. The Piggy 1K/5K Run: Sunday August 7 from Hardy Park at 9am. Results as compiled by race director Gib Kent are now available. Click Results. The Montreal Lads and Ed Whitlock. While browsing the website of the Raisin River Footrace in Williamstown, scheduled for Sunday August 7, I came across this very nice photo from a previous year: The lads are BRRC club members who regularly travel to Brockville from Montreal to run our races. Ed is the legendary world multi-age category record holder in many long distances including the 5K, 10K, half and full marathons.

Utica Boilermaker Results; July 10, 2016. Canada Day 1K/5K Milk Run; Friday July 1. Results as supplied by Christie Reitsma for the 1K and Rick Swift for the 5K, for his 14th and last time as race director, are now available. A big thank you to both these dedicated individuals for providing us yet again with a memorable Canada Day. And of course many thanks to our volunteers and to the Dairy Farmer organizations for their generous sponsorship. Special congrats to math 5K winners Paula Wiltse (17:32) and Kevin Beatty (16:48). This win represents 4 in a row for Paula and win number 8 in total. Kevin by problems in the world comparison has only managed to win 7 of the Canada Day classics! Each is the holder of the respective 5K course record: Kevin ran 15:30 in 2005; Paula completed the math course in 17:21 in 2010. Mua Resume! Two elite athletes without doubt. Thanks Rick Swift- Our Canada Day Run Impresario Extraordinaire.

We certainly owe a huge debt of gratitude to Rick Swift for his tremendous contribution to the success of the Canada Day 5K. Rick began by statistics math helping and learning the ropes from club founder member and past president Rick Oliver. On Piaget's Theory Development! Then in math 2003 Rick took over the reins himself and set out on a path of development and growth that took the level of participation from less than 100 to consistently over the 200 mark (250 this year). Along the way, Rick fixed the name and mua resume, date of the math help run to coincide with Canada Day on July 1. In earlier years the run was tied in with the resources last weekend of Riverfest, late June or early July. The event became a colourful - appropriately red - joyful celebration of math help our national holiday. The presence of the young kids in Christie Reitsma's long running 1K brought an paper analysis additional family flavour to the whole day. Rick was also innovative in terms of the statistics race commemorative running gear he provided. In place of the traditional t-shirt, we had a special club singlet one year and hats another. Rick also negotiated a deal with Scott McNamee at Crank's Bicycle Shoppe, who generously supplied at a discount top of the mua resume line running shoes as prizes over a few years.

In recent years Rick, with the help of the Wynands family, secured the sponsorship of statistics math local area Dairy Farmer organizations. Rick steered us calmly and competently through a number of paper on financial challenges over statistics math the years: runners had to skirt around vendor pop-ups on mua resume, Water Street, compete with the statistics math deafening noise from the power boat regatta, relocate because of the Artisan Village and then last year deal with the mua resume construction of the new skateboard facility just off of the Brock Trail. In sum, Rick has been a powerhouse of a race director for the Canada Day Run. Of course, he also jumped in at the start of the 5K almost every year and tossed off one of those hugely impressive, senior's sub-20 minute or just over 20 minute runs. Rick will be a hard act to statistics follow as he finally steps down as race director. But we're confident there's someone or more out there willing to environmental problems in the essay take on the challenge and ensure the continued success of statistics our Canada Day Run. We owe it to Rick. TISS Track Support - Win a KIA! The TISS Track Facility is without a doubt a huge asset to the health and essay on piaget's development, wellness of our community!

To fund maintenance that the facility requires, TISS is raffling off a KIA Sorrento. 5000 tickets have been printed and can be purchased for $20 each. You can purchase your tickets at statistics math, the Main Office at Thousand Islands Secondary School or at the Canada Day Run on July 1st at Blockhouse Island. RoadID is a well established company that sells a special band worn by mua resume runners. Math! The band bears the runner's basic identification information. This is useful and even vital in an emergency where a runner has an accident out alone on a training run, or even in a race, and first responders have no means of identifying the phd thesis person with a view to math contacting family or others. BRRC President Chris Emslie has made a deal with RoadID that for environmental problems world every sale that is made of a band, the club will receive a small donation. To get further information on the styles available and to buy a band, click on the RoadID Logo above and statistics math, the sale will be processed as being one from a BRRC member. As well as being a real benefit for our runners, the sale will raise some much needed funds for the club. Thanks in advance for your support. Freeze Your Buns Historical Note.

The Jan 23, 2016 FYB marked a special club milestone as we embarked on the 25th season of the Freeze Your Buns series. Former club president Rick Oliver and crew were the initiators of the series in 1992 and phd thesis on water, Roger Hawksby was the director from statistics math, 1997 before handing over to Janet Wynands in 2008. To see a listing of the various winners, of series and individual races, from on piaget's, 1992 to help 2015, check the Times Past link above. This link also leads to a wealth of information re the past history of problems in the essay our traditional races. Statistics Math Help! Rick Swift diligently put these valuable summaries together last year for our benefit. Thanks again Rick. Rick Swift, past-president and club historian, has diligently compiled some very interesting summaries. These are the pacthesis historical record of various race winners, course records, awards, etc. Links to these summaries are now available from the new dropdown menu button Times Past above.

Well worth a browse with references to some of our stalwarts from the statistics help 80s and 90s included. Thanks Rick for this very valuable contribution to club history.

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