Up to hundred years ago, the people believed that the elephant’s trunk is actually the elephant’s nose. Well, such thing seemed logical because the elephant take its breath from its trunk. However, the later research proved that the trunk has a lot of functions. It is not a mere tool to breathe. It can be said as the most important part of the elephant’s body to make it be able to secure its life in the animal world.
With the trunk, the elephants can lift their foods and drinks. For your information, the elephant’s trunk consists of thousands of muscle. That is why the trunk is actually very strong. An elephant can wreck your house very easily. With the strength of the trunk, the elephant can save its life if something harmful threatens the elephant. Almost all activities which are done by the elephant are because of the trunk.
The experts even say that if an elephant finds its trunk is wounded or if there is something wrong with the trunk, the elephant will surely be dead quite soon. Yes, indeed, such thing is very true. The elephant will not be able to continue its life properly without the trunk. It will not be able to eat, drink, and protect itself from the harm.
Have you ever wondered about how can the elephants stand and move with their legs although their bodies are so big? Well, such thing is quite interesting to be sought for the answer. It is actually quite strange to see how such big body can stand in four relatively small legs. Once again we have the proof of the nature greatness that happens in this animal world.
Well, if you pay attention to the legs of the elephants, you will find that at the bottom of the legs, there are some lumpy parts. These parts are the ones which make it possible for the elephant to stand and move. These lumpy parts are able to prop the body even if the elephant has bigger body than the normal size. On the lumpy parts, you will also find some kind of elastic things. These things have the similar function to the vehicle shock breakers. Thus, the elephants can move easily because their weights are supported perfectly by the legs.
With this kind of legs, the elephants can travel quite far distance without any problem although they have huge bodies. Well, the wide palms also make it easier for the elephants to lift their legs. It is because the pressure which is produced by the body is distributed perfectly by the wide palms.
So many people judge elephants as fierce animals. Well, actually such thing is very normal. It is because the appearance of the elephants which is so huge added by the trunk and the ivories make the people are scared with them.
However, this animal, which is said to be the biggest land animal in animal world, is actually very calm. They will not disturb the others if they are not disturbed first. Therefore, it is actually very safe for you to get near the elephants. However, you still need to be careful and you are accompanied by the experts. Beside the fact that elephants are calm animal, elephants are also loyal to their colony and friends. Whenever there is a sick elephant in the colony, the other elephants will try their best to protect the sick one.
Elephants are also lover animals. It can be shown by the behavior of the female and male elephants to their baby elephants. They will go whenever the baby goes to protect the baby from the harmful things. Well, it seems that the proverb which says “Don’t judge the book by its cover” can be applicable to the elephants. Although the appearance is fierce, elephants are actually calm animals.
We often hear about some kind of sad news that the population of the elephants in Africa is decreasing. Well, we all know the cause of this thing. It is the faults of the human beings that make such thing become possible. The people are hunting the elephants in big numbers and thus, elephants are getting harder to be found in Africa.
If you do not know why the people are hunting the elephants, you need to continue reading this article. Elephants have at least two ivories. These ivories are actually the weapons of the elephants to protect themselves from any harm. Therefore, the ivories are very strong. By considering the strength of the ivory, the people are attracted to use it as the main material to make great accessories. Indeed, the accessories made from elephant’s ivories are amazing.
Well, it is actually not problematic if the people take the ivories from the elephants which are dead normally. However, the people are too greedy to wait. Therefore, they kill the elephants just to get the ivories. It is very pathetic. If such thing happens over and over, the existence of the elephant will be no more. That is why it is our job to preserve the elephants so that the elephants will not be extinct from the animal world.
There is no question about it that elephant is one of the greatest animal on this planet. Well, such thing cannot be denied. It is because by judging the size of the elephant, all people will agree with the statement. Beside the big size of the elephant, this animal is also strong. That is why elephant is even said to be king of the animal world.
The strength of the elephants is often showed by the trunk. This trunk is full of strong muscles that can wreck your car instantly. The trunk is not only strong but it is also flexible. The elephants always use the trunks to help them eat their foods such as grass or leaves. The trunk will lift the foods and point the foods to the mouth. The trunk is like a hand for the elephant. When the elephants are thirsty, they also use the trunks to carry the water.
The elephants also use the trunks when they are taking a bath. They splash the water by using the trunks to make their bodies become wet. Well, there is no doubt that the strength of the elephants is located in the trunks. That is why you need to stay away from the trunks if you do not want to be harmed.
When you ask the people about the biggest animal on the land, most of the people will definitely say elephants as the answer. Yes, indeed, this animal can be categorized as one of the biggest animal in the animal world. The hugeness can be compared to whale and the other big animals.
By considering the size, many people will think that this animal is very strong. Such thought is totally right. Elephant can crush your car easily. The weight which is up to 4 tons is the source of the strength. However, the comprehension of the people about this animal is quite limited. Not all people know that this animal can live quite long time. It is very possible for the elephants to live up to 70 years. Yes, indeed, it is like the human beings, isn’t it? And elephants are a kind of animal which has great tolerance to the group.
Elephants like to live in colonies. Each colony has its own leader. And whenever there are some elephants being disturbed by something, the other elephants will try their best to protect them. Therefore, you need to be careful when there are some elephants in your surroundings. It is because you might be considered as a thread for them. You better run away and ask for the experts to handle this matter.
It is very important to remember that we live side by side with the other creatures. If you claim that you live in human world, you also need to claim that there are the other worlds out there. One of the examples is the animal world. Well, you know that each world has its own rule and thus, it must not disturb the others.
That is why it is very vital for us to keep the harmony of the world by maintaining the relation of the creatures in it. Illegal hunting must be discarded from this world. It is because not only the animals which are put in disadvantage but also the human beings. Let us take the example of the elephant hunt. If this kind of hunting is done over and over based on the human’s greed, at a certain time in the future, our children will not be able to see the elephant anymore. It is like that we cannot see the dinosaurs now.
Perhaps, it is very possible that our children can only see the elephant in the form of pictures and fossils. It is a pity, isn’t it? Therefore, starting from now on, let us build our awareness and respect to the animals. Without the animals, our life will never be the same.
In this planet, we are not living alone. There are a lot of other creatures. We need to make sure that we can live in harmony with those creatures. Perhaps, the closest creatures in term of its similarity with us are the animals. Indeed, we know that there are a lot of animals out there starting from the small ones to the big ones. Let us take the example of elephants.
Just like us, elephants have the right to live peacefully on this planet. Therefore, it is very suggested for you to respect the animal world of the elephants. Such thing is very important because if you do not respect the elephants, one day, you will get the revenge somehow. Based on such things mentioned above, actually, it is obvious that elephant wild hunting is forbidden. It is because, first, such thing is not respecting the elephant. Second, elephant wild hunting will make such animals become extinct. Therefore, it is highly recommended for you who are keen in hunting illegally to stop doing it.
It is very important to stop hunting elephants to maintain the harmony of the nature. All bad things that we do will give us the impact sooner or later. That is why we need to open our eyes. Elephants are the God’s creatures. We do not have the right to take their life without any reasonable excuse.
Owen Newman, the cameraman of BBC, in 2015 had made an observation on a pride of lions in Serengeti plains in Africa. The experience did not only give us much more knowledge about the pride in animal world, but also gave much emotional touch to Owen for witnessing the whole story on how the pride tried with a big effort to survive. In fact, in the wild animal world, there are habits that we need to know, and this touching story may remind us about conserving the animals well.
Owen in his experience for the period found out that lions only hunted within their territory and limited it in some ranges. When the wildebeest left, the pride did not follow. They stayed just at the same are and there they would try to survive. Owen’s film observed how the Ndutu pride that had 7 cubs struggled for food and water. The cubs dwindled from seven to four, and the bad physical condition of the cubs did affect Owen deeply. He had never seen such a thin cub. In the end, with more struggle of emotion in the observation, he saw a beautiful end when the wildebeest returned and the two cubs he once had thought as died, appeared.
The declining population of lions is the global problem. The lion is the part of the earth, of the ecosystem, of Animal World, and of the history. The king of the jungle shall be soon removed from the list of endangered species today with more and more efforts, including conservations. That shall be ashame for the human being to leave the lions merely in the symbol of coat of arms and flags, but get their real extinction in the entire world. The animal world would never be the same again without lions.
Tanzania, as some other countries in Africa where the most lions live, unfortunately, have the policy of “Trophy Lion”, in which legally permits the lion hunting for sport. Actually, the hunting would be good if it is conducted toward some species that are in wider population, or can be said as conservation measure. Unfortunately, in Tanzania, Zimbabwe, Zambia, and more countries in Africa, there are too many lions that are killed in the wrong age. The killing of lions in Tanzania is not to be agreed but at least the government makes their data harvest available, while the other countries like Zimbabwe and Zambia instead, often do the hunting in a shroud of secrecy.
Perkiraan atau kadang disebut rekening adalah suatu alat untuk mencatat transaksi-transaksi keuangan yang bersangkutan dengan aktiva, kewajiban, modal, pendapatan, dan biaya. Tujuan pemakaian perkiraan adalah untuk mencatat data yang akan menjadi dasar penyusunan laporan-laporan keuangan. Perkiraan atau rekening memberikan informasi tentang operasi-operasi perusahaan dari hari ke hari.
Sebagai contoh misalnya dari rekening dapat diketahui jumlah piutang perusahaan kepada para debitur, jumlah kewajiban perusahaan kepada kreditur, harga beli aktiva yang dimiliki perusahaan, sumber-sumber dan besarnya pendapatan. Dengan menggunakan perkiraan maka transaksi-transaksi yang terjadi dalam suatu perusahaan dapat dicatat secara tepat dan lengkap.
Jumlah perkiraan yang perlu diadakan dalam pembukuan suatu perusahaan tergantung kepada kebutuhan. Kumpulan perkiraan yang digunakan dalam pembukuan suatu perusahaan disebut “buku besar atau ledger”. Buku besar dapat berupa sebuah “buku” yang halaman-halamannya berfungsi sebagai perkiraan, atau bisa juga berupa kumpulan kartu.
Dalam buku besar biasanya perkiraan-perkiraan disusun dengan urutan tertentu, yaitu perkiraan-perkiraan untuk neraca disusun paling depan, dan sesudah itu barulah perkiraan-perkiraan yang akan dicantumkan dalam laporan rugi laba.
Aktiva Atau Harta Lain-lain adalah untuk melaporkan aktiva-aktiva yang tidak dapat dimasukkan dalam kelompok-kelompok lain seperti misalnya titipan kepada penjual untuk menjamin kontrak, bangunan dalam pengerjaan, piutang-piutang jangka panjang, uang muka pada pejabat perusahaan, dan lain-lain.
Selain kelompok-kelompok di atas, pada tanggal penyusunan neraca mungkin ada hak-hak yang belum pasti (contingent assets). Aktiva semacam ini akan dilaporkan dalam neraca dengan catatan kaki (footnotes). Contoh dari aktiva yang belum pasti ini misalnya klaim terhadap perusahaan asuransi, klaim atas pajak, dan klaim terhadap penjual barang.
Di dalam aktiva tetap tidak berwujud akan dilaporkan hak-hak jangka panjang yang sifatnya tidak berwujud yang dimiliki oleh perusahaan seperti goodwill, hak paten, merek dagang, hak cipta, dan lain-lain.
Dalam kelompok ini termasuk juga saldo debit dari pengeluaran-pengeluaran yang belum diakui sebagai biaya, tetapi pembebanannya ditunda, seperti biaya pendirian perusahaan (organization costs).
Judul yang dipakai untuk melaporkan kelompok aktiva tetap berwujud itu bermacam-macam, tergantung pada jenis perusahaannya. Yang sering dipakai adalah judul pabrik dan alat-alat atau sering juga dengan judul aktiva tetap.
D i dalam judul ini termasuk aktiva-aktiva yang dapat digunakan lebih dari satu periode seperti tanah, gedung-gedung, mesin dan alat-alat, perabot, kendaraan, dan lain-lain. Cara mencantumkan di dalam neraca dimulai dari yang paling tetap (paling panjang umurnya), disusul dengan yang lebih pendek umurnya. Untuk aktiva tetap yang didepresiasi, maka di neraca harus ditunjukkan harga perolehan dan akumulasi depresiasinya.
Investasi jangka panjang merupakan aktiva tidak lancar yang di dalamnya termasuk beberapa macam investasi yang bisa berbentuk surat berharga, penyisihan dana, dan investasi jangka panjang yang lain. Elemen-elemen yang termasuk dalam kelompok investasi jangka panjang adalah :
- Investasi jangka panjang dalam surat-surat berharga seperti saham, obligasi dan wesel jangka panjang. Investasi dalam bentuk surat berharga ini biasanya ditujukan untuk memperoleh pendapatan yang tetap, mengawasi perusahaan lain atau menjaga kontinuitas suplai bahan baku, dan lain-lain.
- Investasi dalam anak perusahaan, termasuk uang muka jangka panjang.
- Investasi dalam bentuk aktiva tetap berwujud (seperti tanah, mesin-mesin) tetapi belum digunakan untuk usaha sekarang.
- Penyisihan dana untuk tujuan jangka panjang seperti dana pelunasan obligasi, dana ekspansi, dana pembelian saham sendiri, dana pembayaran pensiun, dana penggantian gedung, dan lain-lain.
- Cash surrender value dari polis asuransi jiwa.