1. Pengertian Program Spss
2. Pengertian Program Kreativitas Mahasiswa

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Contents. Accounting The pro forma accounting is a statement of the company's financial activities while excluding 'unusual and nonrecurring ' when stating how much money the company actually made. Expenses often excluded from pro forma results include company costs, a decline in the value of the company's investments, or other accounting charges, such as adjusting the current to fix faulty accounting practices in previous years.

Program Generator. Proforma Invoice Yaitu. Pengertian Kegiatan Kantor – Macam Macam Aktivitas Kantor dan Contoh Aktivitas Kantor menurut Prajudi.

There was a boom in the reporting of pro forma results in the USA starting in the late 1990s, with many using the technique to recast their as, or at least to show smaller losses than the US accounting showed. The requires in the United States to report US GAAP-based financial results, and has cautioned companies that using pro forma results to obscure US GAAP results would be considered if used to mislead investors.

Business Financial statements. See also: In, pro forma are prepared in advance of a planned, such as a merger, an acquisition, a new capital investment, or a change in capital structure such as incurrence of new or issuance of. The pro forma models the anticipated results of the transaction, with particular emphasis on the projected, net revenues and taxes. Consequently, pro forma statements summarize the projected future status of a company, based on the current financial statements. Pro forma figures should be clearly labeled as such and the reason for any deviation from reported past figures clearly explained.

For the components /steps of business modeling here, see the list for 'Equity valuation' under. For example, when a transaction with a material effect on a company's financial condition is contemplated, the finance department will prepare, for management and review, a containing pro forma demonstrating the expected effect of the proposed transaction on the company's financial viability. Lenders and investors will require such statements to structure or confirm compliance with such as debt service reserve coverage and. Similarly, when a new corporation is envisioned, its founders will prepare pro forma for the information of prospective investors. Also, banks will request pro forma statements in lieu of tax returns for a in order to verify cash flow before issuing a loan or line of credit. Invoices In trade transactions, a pro forma is a document that states a commitment from the seller to sell to the at specified prices and terms.

It is used to declare the value of the trade. It is not a true invoice because it is not used to record for the seller and for the buyer. Simply, a ' pro forma invoice' is a 'confirmed purchase order' where buyer and supplier agree on detail and cost of the product to be shipped to the buyer.

A pro forma invoice is generally raised when the seller is ready for dispatching the material but they want to ensure that the payment is being sent before dispatch. And similarly, the customer also wants to know which components are included in the pro forma invoice to avoid disagreements later. A is prepared in the form of a pro forma invoice which is different from a.

It is used to create a sale and is sent in advance of the commercial invoice. The content of a pro forma invoice is almost identical to a commercial invoice and is usually considered a, but because a pro forma invoice is not a legally-binding document, the price may change in advance of the final sale. A pro forma invoice can also be used for shipments containing items that are not being bought or sold, such as gifts, samples and personal belongings, whereas a commercial invoice is used when the commodities shipped are being bought or sold. However, it is best to use a customs invoice or declaration as border officials require values for the export declaration. A Customs Invoice or declaration is commonly used in New Zealand for air parcel post shipments. International trade A pro forma invoice is the same as a commercial invoice which, when used in international trade, represents the details of an international sale to customs authorities.

A pro forma invoice is presented in the place of a commercial invoice when there is no sale between the sender and the importer (for example, in the case of an for replacement goods), or if the terms of the sale between the seller and the buyer are such that a commercial invoice is not yet available at the time of the international shipment. A pro forma invoice is required to state the same facts that the commercial invoice would and the content is prescribed by the governments who are a party to the transaction. In some countries, may accept a pro forma invoice (generated by the and not the ) if the required commercial invoice is not available at the time when filing entry documents at the to get goods released from customs.

The, for example, uses pro forma invoices to assess and examine goods, but the importer on record is required to post a and produce a commercial invoice within 120 days from the date of entry. If the required commercial invoice is needed for statistical purposes, the importer has to produce the commercial invoice within 50 days from the date Customs releases the goods to the importer.

Law In, pro forma are intended merely to facilitate the legal process (indeed to move matters along). Pro forma audiences are used to obey a formal demand. For example, one pro forma audience may be heard for a judge to order the production of a certain proof or to schedule another date. Engineering In, pro forma drawings are used to facilitate the drawing release of imaginary parts. Government Commonwealth system In certain nations with a, such as the, Canada, and, pro forma bills are introduced immediately before consideration of the. Pro forma bills are incomplete pieces of legislation and undergo only the stage.

They symbolize the authority of the to discuss matters other than those specified by the, for which ostensibly parliament was summoned. After first reading, the bill is never considered further. The pro forma bill was first introduced in the in 1558. In the, the equivalents are the in the and the in the. In the, such bills are titled in the and, respectively. In the and the, the pro forma bills consist only of a, and do not proceed beyond the stage.

United States In the Federal government of the United States, either of the (the or the ) can hold a pro forma session at which no formal business is expected to be conducted. This is usually to fulfill the obligation under the 'that neither chamber can adjourn for more than three days without the consent of the other.' Pro forma sessions can also be used to prevent the bills, or calling the Congress into. They have also been used to prevent presidents from making. In 2012 President attempted to make four appointments during a pro forma session, calling the practice of blocking recess appointments into question.

However, in 2014 the in determined that the President had improperly used his presidential power to make these appointments, stating that while the Senate was in recess punctuated by pro forma sessions the period of time between the sessions was not long enough to invoke such power. Similar practices exist in the, and for similar reasons; for example, in, legislative bodies have the same every-three-days meeting requirement that Congress has. Pro forma sessions are held to meet this requirement. See also.

References. Ross, Stephen; Wasterfield, Randolph W.

Corporate Finance. Horizon in the middle of nowhere ii episode 1 english dub. The McGraw-Hill. Wood A.NZ Maritime School. Archived from on 2010-02-02.

Senate Glossary. Archived from the original on February 8, 2006.

Retrieved 2014-02-21. CS1 maint: Unfit url. Bresnahan, John (2008-02-18). Retrieved 2008-07-18.

Orol, Ronald (2012-01-04). MarketWatch, Inc. Retrieved 2012-01-04. Barnes, Robert (2013-06-24). The Washington Post. Supreme Court Opinions.

Archived from (PDF) on 2014-06-27. Retrieved 2014-06-26.

The examples outlined below do not list all the possible items for manufacturing facilities. The best checklist for your workplace is one that has been developed for your specific needs. Whatever the format of the checklist, provide space for the inspectors' signatures and the date. Inspectors: Date: (O)Satisfactory (X) Requires Action Location Condition Comments Training Is training provided for each person newly assigned to a job? Does initial training include a thorough review of hazards and incidents associated with the job? Is adequate instruction in the use of personal protective equipment provided?

Is training for the use of emergency equipment provided? Are workers knowledgeable in the 'Right to Refuse' procedures? Environment Are resources available to deal with very hot or very cold conditions (drinking water, lined gloves, insulated boots)? Is the rain/cold weather gear that is provided comfortable, and light enough so as not to constitute a hazard? Are work surfaces and grip surfaces safe when wet?

Do workers know the symptoms of heat cramps/heatstroke, or frost bite/hypothermia? Work Process Are repetitive motion tasks properly paced and kept to a minimum?

Are the safety data sheets accessible to all employees? Are hazards signalled by signs and tags? Have all trucks, forklifts and other equipment been inspected and maintained?

Are lockout or tagout procedures in place and followed? Is ventilation equipment working effectively? Is the fume and dust collection hood working effectively?

Pengertian Program Spss

Are the safety showers and eye wash stations in the proper locations and in good working condition? Fire Emergency Procedures Is there a clear fire response plan posted for each work area? Do all workers know the plan?

Are drills held regularly? Are fire extinguishers chosen for the type of fire most likely in that area? Are there enough extinguishers present to do the job?

Are extinguisher locations conspicuously marked? Are extinguishers properly mounted and easily accessible? Are all extinguishers fully charged and operable? Are special purpose extinguishers clearly marked? Means of Exit Are there enough exits to allow prompt escape?

Do employees have easy access to exits? Will exit doors open in an emergency to allow egress? Are exits clearly marked? Are exits and exit routes equipped with emergency lighting? Are exits and exit routes accessible (e.g., no items stored in the pathway or doorway)? Warehouse and Shipping Are dock platforms, bumpers, stairs and steps in good condition?

Are light fixtures in good condition? Are all work areas clean and free of debris? Are stored materials properly stacked and spaced?

Are tools kept in their proper place? Are there metal containers for oily rags and similar rubbish?

Are floors free of oil spillage or leakage? Is absorbent available for immediate clean-up of spills and leaks? Are all hazardous products stored appropriately? Loading/Unloading Racks Are steps, railings and retractable ramps on raised platforms in good repair? Is piping and in-line equipment in good condition and free of leaks?

Are loading arms operating satisfactorily? Do submerged filling two-stage valves operate properly? Are bonding and grounding cables free of breaks or damage? Are connections tight and sound?

Is the general condition of wiring and junction boxes, etc. In good condition (visual inspection)? Lighting Is the level of light adequate for safe and comfortable performance of work?

Does lighting produce glare on work surfaces, monitors, screens and keyboards? Is emergency lighting adequate and regularly tested?

Pengertian Program Kreativitas Mahasiswa

Machine Guards Are all machine parts adequately guarded? Do machine guards meet standards? Are all guards in place and operating as designed? Are lockout procedures followed when performing maintenance with guards removed? Electrical Is the Canadian Electrical Code followed for operation, use, repair and maintenance?

Are all machines properly grounded? Are portable hand tools grounded or double insulated? Are junction boxes closed? Are extension cords out of the aisles where they can be abused by heavy traffic?

Is permanent wiring used instead of extension cords? Tools and Machinery Are manufacturers' manuals kept and followed for all tools and machinery?

Do power tools conform to standards? Are tools chosen to be models that can be used properly by employees (e.g., size, weight, ergonomic features)? Are defective tools tagged and removed from service as part of a regular maintenance program? Are tools and machinery used so as to avoid electrical hazards?

Is proper training given in the safe use of tools and machinery? Confined Spaces Are the confined space procedures and training available and followed by all involved? Are entry and exit procedures adequate? Are emergency and rescue procedures in place (e.g. Trained safety watchers)?

Housekeeping Is the work area clean and orderly? Are floors free from protruding nails, splinters, holes and loose boards? Are aisles and passageways kept clear of obstructions? Are permanent aisles and passageways clearly marked? Are covers or guardrails in place around open pits, tanks and ditches? Floor and Wall Openings Are ladder-ways and door openings guarded by a railing? Do temporary floor openings have standard railings or someone constantly on guard?

Stairs, Ladders and Platforms Are stairs and handrails in good condition? Are ladders free of defects? Are ladders set up properly before use?

Are the elevated platforms properly secured and do they have handrails? Elevating Devices Are elevating devices used only within their capacity?

Are capacities posted on equipment? Are they regularly inspected, tested and maintained? Are controls of the 'dead man' type? Are operators trained? Sound Level/Noise Are regular noise surveys conducted?

Is hearing protection available and used properly? Temporary Work Structures Are temporary work structures used only when it is not reasonably practicable to use permanent ones? Are excavations properly shored, free of large objects (rocks, etc.) at the edges? Employee Facilities Are facilities kept clean and sanitary?

Are facilities in good repair? Are cafeteria facilities provided away from hazardous products? Are hand washing facilities available, especially in washrooms and near eating areas? Medical and First Aid Do all employees know how to get first aid assistance when needed?

Do the first-aiders know when and to which hospital or clinic an injured person should be taken? Are there employees trained as first-aid practitioners on each shift worked? Are first-aid kits provided as per your jurisdiction's first-aid regulations? Are first-aid supplies replenished as they are used? Personal Protective Equipment (PPE) Is required PPE provided, maintained and used?

Has the PPE been chosen to protect against the hazards that are present? Is the PPE reliable? Is PPE used only when it is not reasonably practicable to eliminate or control the hazardous substance or process by other means? Are the areas requiring PPE usage properly identified by warning signs? Materials Handling and Storage Is there safe clearance for all equipment through aisles and doors?

Is stored material stable and secure? Are storage areas free from tipping hazards? Are only trained operators allowed to operate forklifts? Is charging of electric batteries performed only in designated areas?

Are dock boards (bridge plates) used when loading or unloading from dock to truck or dock to rail car? Are necessary warning devices and signs in use for railway sidings? Are specifications posted for maximum loads which are approved for shelving, floors and roofs? Are racks and platforms loaded only within the limits of their capacity? Are chain hoists, ropes and slings adequate for the loads and marked accordingly? Are slings inspected daily before use?

Are all new, repaired, or reconditioned alloy steel chain slings proof-tested before use? Are pallets and skids the correct type and inspected? Do personnel use proper lifting techniques? Is the size and condition of containers hazardous to workers? Are elevators, hoists, conveyors, balers, etc., properly used with appropriate signals and directional warning signs?

Hazardous Product / Chemical Storage Has the safety data sheet (SDS) been reviewed before handling, moving, or storing the product? Is appropriate PPE used for that product? Is the storage area and products organized to keep incompatible products separated? Are hazardous products stored away from heat sources? Are containers checked for leaks or damage?

Are containers stored in drip trays where necessary? Are all products labelled, and are missing or damaged labels replaced immediately? Is spill cleanup material immediately available? Are bonding and grounding connections immediately available for flammable products? Is the ventilation for the storage area adequate for the products stored within?