Info Tempat Kursus Mesin CNC Murah di Tamansari Bandung
Info Tempat Kursus Mesin CNC Murah di Tamansari Bandung Hubungi : 085711904807 Kami Tenaga ahli yang berpengalaman lebih dari 10 Tahun yang bergerak dalam bidang pelatihan mengoperasikan dan memprogram mesin CNC Milling. Spesial diskon untuk Paket Perusahaan / Instansi, Paket Perguruan Tinggi dan Paket Sekolah/Guru/Siswa yang ingin bekerjasama Hubungi Tim Marketing kami : 085711904807 (Seminar, Workshop, Projek, dll. *Office : LKP SINDO (Lembaga Kursus dan Pelatihan Sinergi Indonesia) Jl. Ters. Cisokan Dalam No. 21 Bandung *Workshop : PT. Tekmindo (Teknologi Manufaktur Indonesia) Bandung
Info Tempat Kursus Mesin CNC Murah di Tamansari Bandung Mesin CNC sekarang banyak digunakan dalam industri permesinan kursus mesin cnc di Bekasi untuk memproduksi komponen dengan tingkat kerumitan dan presisi yang tinggi. Selain itu, mesin CNC mempunyai konsistensi yang lebih efektif untuk pengerjaan dalam jumlah banyak. Penggunaan mesin konvensional dalam proses pemotongan, pengeboran dan proses permesinan lainnya, tentu saja memberikan hasil yang tidak presisi dan memerlukan waktu cukup lama dikarenakan hasil produksi akan tergantung dari kemampuan operator dalam melakukan proses tersebut. Banyak produk-produk yang dihasilkan dengan mesin CNC ini, mulai dari peralatan rumah tangga,kendaraan bermotor sampai pesawat terbang sekalipun menggunakan teknologi ini Info Tempat Kursus Mesin CNC Murah di Tamansari Bandung
HONDA PERKENALKAN TEKNOLOGI PROSES PENGECATAN TERBARU
Honda Motor Company Limited telah memperkenalkan teknologi pengecatan baru yang disebut "Honda Smart Ecological Paint (Hond
Honda Motor Company Limited telah memperkenalkan teknologi pengecatan baru yang disebut "Honda Smart Ecological Paint (Honda SE Paint)". Teknologi ini telah membuat proses pengecatan menjadi lebih hemat dan berlangsung makin cepat dan tentu saja meningkatkan produktivitas. Proses pengecatan ini akan dimanfaatkan untuk pertama kalinya pada pabrik Honda di Yorii, Saitama mulai Juli 2013.
Pada proses normal, setiap unit mobil harus melalui empat tahap pengecatan sebelum dirakit menjadi satu unit. Namun dengan teknologi baru, menjadi tiga. Pasalnya, material baru selain bisa digunakan sebagai car dasar, juga untuk lapisan terakhir eksterior.
Honda juga memperkenalkan robot pengecatan dengan sistem baru. Kelebihannya bisa memangkas efisiensi pengecatan pada proses perakitan mobil. Tidak tanggung-tanggung, jumlah cat yang digunakan bisa dihemat 40 persen. Berarti juga ikut menghemat energi dan menekan emisi karbondioksida.
Hampir semua perusahaan asing akali bayar pajak
Saco-Indonesia.com - Masalah transfer pricing atau transaksi barang dan jasa antara beberapa divisi pada suatu kelompok usaha dengan harga yang tidak wajar, baik menaikkan (mark up) atau menurunkan harga (mark down), masih menjadi persoalan utama dalam sistem perpajakan.
Saco-Indonesia.com - Masalah transfer pricing atau transaksi barang dan jasa antara beberapa divisi pada suatu kelompok usaha dengan harga yang tidak wajar, baik menaikkan (mark up) atau menurunkan harga (mark down), masih menjadi persoalan utama dalam sistem perpajakan. Transfer pricing diidentikkan dengan upaya perusahaan mengakali pembayaran pajak.
Kondisi ini juga dirasakan kantor pajak di daerah, termasuk Kantor Wilayah Pajak Banten. Kepala Kanwil DJP Banten, Muhammad Haniv mengeluhkan praktik transfer pricing yang masih besar di wilayahnya. Kebanyakan dilakukan oleh perusahaan asing. Ini terjadi karena tidak ada regulasi tegas dan jelas untuk mengatasi transfer pricing.
"Hampir semua perusahaan PMA atau asing melakukan transfer pricing, kita ada masalah pabrik sepatu, rata-rata melakukan transfer pricing. Hanya untuk mengatasi transfer pricing itu kita belum cukup tool," ujar Muhammad Haniv di kantornya, Banten, Selasa (18/3).
Dia menyebutkan, rata-rata perusahaan asing memiliki kantor pusat di Cayman Island. Padahal, perusahaan tersebut fiktif dan hanya dijalankan melalui internet.
"Padahal tidak ada perusahaannya, hanya pula kosong. Nanti dicek, tidak ada. Kita harus bisa membuktikan dulu, jangan sembarang. Pertama alat, kedua orang, ketiga aturan. Kita belum punya peraturan yang baku," tegasnya.
Menurutnya, praktik transfer pricing bersifat komplikasi melibatkan pengetahuan tentang harga internasional. Sedangkan, di Indonesia tidak ada patokan untuk memastikan harga suatu barang yang dihasilkan pabrikan.
"Kita tidak punya agen luar negeri. Kedua, kerja sama pertukaran informasi dengan luar negeri belum intens. Kalau sudah, kita dapatkan perusahaan manapun yang Transfer pricing bisa kita atasi," katanya.
Dia mencontohkan ada beberapa investor asing yang masuk ke Banten dengan nilai investasi besar. Suami Cut Yanti ini menyebutkan, besaran investasi berkisar Rp 30 triliun hingga Rp 50 triliun. Hanya saja nilai investasi menjadi berkurang, sesuai dengan skema investment allowance.
Skema ini merupakan pengurangan penghasilan kena pajak berdasarkan persentase tertentu dari investasi baru atau bisa disebut penyusutan. Dia menyebutkan, di Banten yang paling besar nilai investasinya adalah PT. Krakatau Posko yang mencapai Rp 33 triliun.
"Investment allowance kan 10 persen dari nilai investasinya, misalnya Rp 30 triliun jadi investment allowance 1 tahun Rp 3 triliun yang mengurangi keuntungan dia," katanya.
Persoalan lain yang dihadapi Kanwil DJP Banten adalah pajak bahan baku impor. Haniv mengaku, mayoritas bahan baku di pabrikan baja selalu didatangkan dari impor. Namun, Kanwil DJP Banten belum memiliki alat untuk mengukur pajak bahan baku impor yang masuk melalui Banten.
"Jadinya besar akhirnya rugi terus. Belum lagi transfer pricing yang didapat dari harga bahan baku dipatok terlalu tinggi, harga jual barang jadi terlalu rendah. Jadi dua kita rugi di sini," jelasnya.
But an unusual assortment of players, including furniture makers, the Chinese government, Republicans from states with a large base of furniture manufacturing and even some Democrats who championed early regulatory efforts, have questioned the E.P.A. proposal. The sustained opposition has held sway, as the agency is now preparing to ease key testing requirements before it releases the landmark federal health standard.
The E.P.A.’s five-year effort to adopt this rule offers another example of how industry opposition can delay and hamper attempts by the federal government to issue regulations, even to control substances known to be harmful to human health.
Formaldehyde is a known carcinogen that can also cause respiratory ailments like asthma, but the potential of long-term exposure to cause cancers like myeloid leukemia is less well understood.
The E.P.A.’s decision would be the first time that the federal government has regulated formaldehyde inside most American homes.
“The stakes are high for public health,” said Tom Neltner, senior adviser for regulatory affairs at the National Center for Healthy Housing, who has closely monitored the debate over the rules. “What we can’t have here is an outcome that fails to confront the health threat we all know exists.”
The proposal would not ban formaldehyde — commonly used as an ingredient in wood glue in furniture and flooring — but it would impose rules that prevent dangerous levels of the chemical’s vapors from those products, and would set testing standards to ensure that products sold in the United States comply with those limits. The debate has sharpened in the face of growing concern about the safety of formaldehyde-treated flooring imported from Asia, especially China.
What is certain is that a lot of money is at stake: American companies sell billions of dollars’ worth of wood products each year that contain formaldehyde, and some argue that the proposed regulation would impose unfair costs and restrictions.
Determined to block the agency’s rule as proposed, these industry players have turned to the White House, members of Congress and top E.P.A. officials, pressing them to roll back the testing requirements in particular, calling them redundant and too expensive.
“There are potentially over a million manufacturing jobs that will be impacted if the proposed rule is finalized without changes,” wrote Bill Perdue, the chief lobbyist at the American Home Furnishings Alliance, a leading critic of the testing requirements in the proposed regulation, in one letter to the E.P.A.
Industry opposition helped create an odd alignment of forces working to thwart the rule. The White House moved to strike out key aspects of the proposal. Subsequent appeals for more changes were voiced by players as varied as Senator Barbara Boxer, Democrat of California, and Senator Roger Wicker, Republican of Mississippi, as well as furniture industry lobbyists.
Hurricane Katrina in 2005 helped ignite the public debate over formaldehyde, after the deadly storm destroyed or damaged hundreds of thousands of homes along the Gulf of Mexico, forcing families into temporary trailers provided by the Federal Emergency Management Agency.
The displaced storm victims quickly began reporting respiratory problems, burning eyes and other issues, and tests then confirmed high levels of formaldehyde fumes leaking into the air inside the trailers, which in many cases had been hastily constructed.
Public health advocates petitioned the E.P.A. to issue limits on formaldehyde in building materials and furniture used in homes, given that limits already existed for exposure in workplaces. But three years after the storm, only California had issued such limits.
Industry groups like the American Chemistry Council have repeatedly challenged the science linking formaldehyde to cancer, a position championed by David Vitter, the Republican senator from Louisiana, who is a major recipient of chemical industry campaign contributions, and whom environmental groups have mockingly nicknamed “Senator Formaldehyde.”
By 2010, public health advocates and some industry groups secured bipartisan support in Congress for legislation that ordered the E.P.A. to issue federal rules that largely mirrored California’s restrictions. At the time, concerns were rising over the growing number of lower-priced furniture imports from Asia that might include contaminated products, while also hurting sales of American-made products.
Maneuvering began almost immediately after the E.P.A. prepared draft rules to formally enact the new standards.
White House records show at least five meetings in mid-2012 with industry executives — kitchen cabinet makers, chemical manufacturers, furniture trade associations and their lobbyists, like Brock R. Landry, of the Venable law firm. These parties, along with Senator Vitter’s office, appealed to top administration officials, asking them to intervene to roll back the E.P.A. proposal.
The White House Office of Management and Budget, which reviews major federal regulations before they are adopted, apparently agreed. After the White House review, the E.P.A. “redlined” many of the estimates of the monetary benefits that would be gained by reductions in related health ailments, like asthma and fertility issues, documents reviewed by The New York Times show.
As a result, the estimated benefit of the proposed rule dropped to $48 million a year, from as much as $278 million a year. The much-reduced amount deeply weakened the agency’s justification for the sometimes costly new testing that would be required under the new rules, a federal official involved in the effort said.
“It’s a redlining blood bath,” said Lisa Heinzerling, a Georgetown University Law School professor and a former E.P.A. official, using the Washington phrase to describe when language is stricken from a proposed rule. “Almost the entire discussion of these potential benefits was excised.”
“That’s a huge difference,” said Luke Bolar, a spokesman for Mr. Vitter, of the reduced estimated financial benefits, saying the change was “clearly highlighting more mismanagement” at the E.P.A.
The review’s outcome galvanized opponents in the furniture industry. They then targeted a provision that mandated new testing of laminated wood, a cheaper alternative to hardwood. (The California standard on which the law was based did not require such testing.)
But E.P.A. scientists had concluded that these laminate products — millions of which are sold annually in the United States — posed a particular risk. They said that when thin layers of wood, also known as laminate or veneer, are added to furniture or flooring in the final stages of manufacturing, the resulting product can generate dangerous levels of fumes from often-used formaldehyde-based glues.
Industry executives, outraged by what they considered an unnecessary and financially burdensome level of testing, turned every lever within reach to get the requirement removed. It would be particularly onerous, they argued, for small manufacturers that would have to repeatedly interrupt their work to do expensive new testing. The E.P.A. estimated that the expanded requirements for laminate products would cost the furniture industry tens of millions of dollars annually, while the industry said that the proposed rule over all would cost its 7,000 American manufacturing facilities over $200 million each year.
“A lot of people don’t seem to appreciate what a lot of these requirements do to a small operation,” said Dick Titus, executive vice president of the Kitchen Cabinet Manufacturers Association, whose members are predominantly small businesses. “A 10-person shop, for example, just really isn’t equipped to handle that type of thing.”
Big industry players also weighed in. Executives from companies including La-Z-Boy, Hooker Furniture and Ashley Furniture all flew to Washington for a series of meetings with the offices of lawmakers including House Speaker John Boehner, Republican of Ohio, and about a dozen other lawmakers, asking several of them to sign a letter prepared by the industry to press the E.P.A. to back down, according to an industry report describing the lobbying visit.
The industry lobbyists also held their own meeting at E.P.A. headquarters, and they urged Jim Jones, who oversaw the rule-making process as the assistant administrator for the agency’s Office of Chemical Safety and Pollution Prevention, to visit a North Carolina furniture manufacturing plant. According to the trade group, Mr. Jones told them that the visit had “helped the agency shift its thinking” about the rules and how laminated products should be treated.
The resistance was particularly intense from lawmakers like Mr. Wicker of Mississippi, whose state is home to major manufacturing plants owned by Ashley Furniture Industries, the world’s largest furniture maker, and who is one of the biggest recipients in Congress of donations from the industry’s trade association. Asked if the political support played a role, a spokesman for Mr. Wicker replied: “Thousands of Mississippians depend on the furniture manufacturing industry for their livelihoods. Senator Wicker is committed to defending all Mississippians from government overreach.”
Individual companies like Ikea also intervened, as did the Chinese government, which claimed that the new rule would create a “great barrier” to the import of Chinese products because of higher costs.
Perhaps the most surprising objection came from Senator Boxer, of California, a longtime environmental advocate, whose office questioned why the E.P.A.’s rule went further than her home state’s in seeking testing on laminated products. “We did not advocate an outcome, other than safety,” her office said in a statement about why the senator raised concerns. “We said ‘Take a look to see if you have it right.’ ”
Safety advocates say that tighter restrictions — like the ones Ms. Boxer and Mr. Wicker, along with Representative Doris Matsui, a California Democrat, have questioned — are necessary, particularly for products coming from China, where items as varied as toys and Christmas lights have been found to violate American safety standards.
While Mr. Neltner, the environmental advocate who has been most involved in the review process, has been open to compromise, he has pressed the E.P.A. not to back down entirely, and to maintain a requirement that laminators verify that their products are safe.
An episode of CBS’s “60 Minutes” in March brought attention to the issue when it accused Lumber Liquidators, the discount flooring retailer, of selling laminate products with dangerous levels of formaldehyde. The company has disputed the show’s findings and test methods, maintaining that its products are safe.
“People think that just because Congress passed the legislation five years ago, the problem has been fixed,” said Becky Gillette, who then lived in coastal Mississippi, in the area hit by Hurricane Katrina, and was among the first to notice a pattern of complaints from people living in the trailers. “Real people’s faces and names come up in front of me when I think of the thousands of people who could get sick if this rule is not done right.”
An aide to Ms. Matsui rejected any suggestion that she was bending to industry pressure.
“From the beginning the public health has been our No. 1 concern,” said Kyle J. Victor, an aide to Ms. Matsui.
But further changes to the rule are likely, agency officials concede, as they say they are searching for a way to reduce the cost of complying with any final rule while maintaining public health goals. The question is just how radically the agency will revamp the testing requirement for laminated products — if it keeps it at all.
“It’s not a secret to anybody that is the most challenging issue,” said Mr. Jones, the E.P.A. official overseeing the process, adding that the health consequences from formaldehyde are real. “We have to reduce those exposures so that people can live healthy lives and not have to worry about being in their homes.”
Rhapsody, a Lofty Literary Journal, Perused at 39,000 Feet
Last summer at a writers’ workshop in Oregon, the novelists Anthony Doerr, Karen Russell and Elissa Schappell were chatting over cocktails when they realized they had all published work in the same magazine. It wasn’t one of the usual literary outlets, like Tin House, The Paris Review or The New Yorker. It was Rhapsody, an in-flight magazine for United Airlines.
It seemed like a weird coincidence. Then again, considering Rhapsody’s growing roster of A-list fiction writers, maybe not. Since its first issue hit plane cabins a year and a half ago, Rhapsody has published original works by literary stars like Joyce Carol Oates, Rick Moody, Amy Bloom, Emma Straub and Mr. Doerr, who won the Pulitzer Prize for fiction two weeks ago.
As airlines try to distinguish their high-end service with luxuries like private sleeping chambers, showers, butler service and meals from five-star chefs, United Airlines is offering a loftier, more cerebral amenity to its first-class and business-class passengers: elegant prose by prominent novelists. There are no airport maps or disheartening lists of in-flight meal and entertainment options in Rhapsody. Instead, the magazine has published ruminative first-person travel accounts, cultural dispatches and probing essays about flight by more than 30 literary fiction writers.
An airline might seem like an odd literary patron. But as publishers and writers look for new ways to reach readers in a shaky retail climate, many have formed corporate alliances with transit companies, including American Airlines, JetBlue and Amtrak, that provide a captive audience.
Mark Krolick, United Airlines’ managing director of marketing and product development, said the quality of the writing in Rhapsody brings a patina of sophistication to its first-class service, along with other opulent touches like mood lighting, soft music and a branded scent.
“The high-end leisure or business-class traveler has higher expectations, even in the entertainment we provide,” he said.
Some of Rhapsody’s contributing writers say they were lured by the promise of free airfare and luxury accommodations provided by United, as well as exposure to an elite audience of some two million first-class and business-class travelers.
“It’s not your normal Park Slope Community Bookstore types who read Rhapsody,” Mr. Moody, author of the 1994 novel “The Ice Storm,” who wrote an introspective, philosophical piece about traveling to the Aran Islands of Ireland for Rhapsody, said in an email. “I’m not sure I myself am in that Rhapsody demographic, but I would like them to buy my books one day.”
In addition to offering travel perks, the magazine pays well and gives writers freedom, within reason, to choose their subject matter and write with style. Certain genres of flight stories are off limits, naturally: no plane crashes or woeful tales of lost luggage or rude flight attendants, and nothing too risqué.
“We’re not going to have someone write about joining the mile-high club,” said Jordan Heller, the editor in chief of Rhapsody. “Despite those restrictions, we’ve managed to come up with a lot of high-minded literary content.”
Guiding writers toward the right idea occasionally requires some gentle prodding. When Rhapsody’s executive editor asked Ms. Russell to contribute an essay about a memorable flight experience, she first pitched a story about the time she was chaperoning a group of teenagers on a trip to Europe, and their delayed plane sat at the airport in New York for several hours while other passengers got progressively drunker.
“He pointed out that disaster flights are not what people want to read about when they’re in transit, and very diplomatically suggested that maybe people want to read something that casts air travel in a more positive light,” said Ms. Russell, whose novel “Swamplandia!” was a finalist for the 2012 Pulitzer Prize.
She turned in a nostalgia-tinged essay about her first flight on a trip to Disney World when she was 6. “The Magic Kingdom was an anticlimax,” she wrote. “What ride could compare to that first flight?”
Ms. Oates also wrote about her first flight, in a tiny yellow propeller plane piloted by her father. The novelist Joyce Maynard told of the constant disappointment of never seeing her books in airport bookstores and the thrill of finally spotting a fellow plane passenger reading her novel “Labor Day.” Emily St. John Mandel, who was a finalist for the National Book Award in fiction last year, wrote about agonizing over which books to bring on a long flight.
“There’s nobody that’s looked down their noses at us as an in-flight magazine,” said Sean Manning, the magazine’s executive editor. “As big as these people are in the literary world, there’s still this untapped audience for them of luxury travelers.”
United is one of a handful of companies showcasing work by literary writers as a way to elevate their brands and engage customers. Chipotle has printed original work from writers like Toni Morrison, Jeffrey Eugenides and Barbara Kingsolver on its disposable cups and paper bags. The eyeglass company Warby Parker hosts parties for authors and sells books from 14 independent publishers in its stores.
JetBlue offers around 40 e-books from HarperCollins and Penguin Random House on its free wireless network, allowing passengers to read free samples and buy and download books. JetBlue will start offering 11 digital titles from Simon & Schuster soon. Amtrak recently forged an alliance with Penguin Random House to provide free digital samples from 28 popular titles, which passengers can buy and download over Amtrak’s admittedly spotty wireless service.
Amtrak is becoming an incubator for literary talent in its own right. Last year, it started a residency program, offering writers a free long-distance train trip and complimentary food. More than 16,000 writers applied and 24 made the cut.
Like Amtrak, Rhapsody has found that writers are eager to get onboard. On a rainy spring afternoon, Rhapsody’s editorial staff sat around a conference table discussing the June issue, which will feature an essay by the novelist Hannah Pittard and an unpublished short story by the late Elmore Leonard.
“Do you have that photo of Elmore Leonard? Can I see it?” Mr. Heller, the editor in chief, asked Rhapsody’s design director, Christos Hannides. Mr. Hannides slid it across the table and noted that they also had a photograph of cowboy spurs. “It’s very simple; it won’t take away from the literature,” he said.
Rhapsody’s office, an open space with exposed pipes and a vaulted brick ceiling, sits in Dumbo at the epicenter of literary Brooklyn, in the same converted tea warehouse as the literary journal N+1 and the digital publisher Atavist. Two of the magazine’s seven staff members hold graduate degrees in creative writing. Mr. Manning, the executive editor, has published a memoir and edited five literary anthologies.
Mr. Manning said Rhapsody was conceived from the start as a place for literary novelists to write with voice and style, and nobody had been put off that their work would live in plane cabins and airport lounges.
Still, some contributors say they wish the magazine were more widely circulated.
“I would love it if I could read it,” said Ms. Schappell, a Brooklyn-based novelist who wrote a feature story for Rhapsody’s inaugural issue. “But I never fly first class.”