Jurnal 1 ( Pengertian Akuntansi Internasional )

NAMA JURNAL	Jurnal Administrasi Bisnis (JAB)
Volume / Halaman	Vol. 38 No. 1 / 60
Nama Penulis	Liliana Suhadak Raden Rustam Hidayat
Judul Jurnal	ANALISIS DAMPAK AKUISISI TERHADAP RETURN SAHAM DAN VOLUME PERDAGANGAN (Studi pada Multinational Company yang Terdaftar di BEI Periode Tahun 2010-2012)
Tanggal jurnal	2016
Tujuan Penelitian :	Untuk melakukan analisis dampak dari akuisisi terhadap multinational company di Indonesia yang terdaftar di Bursa Efek Indonesia
Metode Penelitian	Jenis penelitian yang digunakan adalah penelitian uji hipotesis menggunakan metode non-parametric test dengan pendekatan kuantitatif data sekunder. Sampel penelitian ini menggunakan purposive sampling. Sampel penelitian adalah lima multinational company yang berada di Indonesia dan terdaftar di Bursa Efek Indonesia periode tahun 2010-2012
Variabel Penelitian	Variabel independen = Dampak Akuisisi Variabel dependen = Return Saham dan volume perdagangan
Hasil Penelitian	Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan signifikan pada return saham dan volume perdagangan kelima perusahaan pengakuisisi, baik sebelum dan sesudah dilakukan akuisisi
Kesimpulan Mengenai Penelitian	a.Hasil pengujian hipotesis pertama menunjukkan tidak terdapat perbedaan yang signifikan antara return saham sebelum dan sesudah pengumuman akuisisi. Hasil ini menunjukkan bahwa hipotesis pertama ditolak. b.Pengujian hipotesis kedua menunjukkan bahwa volume perdagangan saham perusahaan akuisitor sebelum dan sesudah pengumuman akuisisi tidak terdapat perbedaan yang signifikan. Hasil ini menunjukkan bahwa hipotesis kedua ditolak.
Pendapat tentang Jurnal	Penelitian ini sudah cukup mumpuni dengan menganalisis dampak yang diakibatkan akuisisi saham terhadap volume perdagangan pada perusahaan multinasional penelitian ini sangat bermanfaat bagi pelaku ekonomi.

Kode Etik Akuntansi

KODE ETIK IAI

ANALISIS KRITIS PELANGGARAN KODE ETIK PROFESI

AKUNTAN PUBLIK DI INDONESIA

Nama Kelompok :

Arief Multahadi

Fadli Mardiansyah

Mohammad Ibnu S

Muhammad Dermawan T U

Muhammad Ryan Z

Teddy Wira Hadi

UNIVERSITAS GUNADARMA

2016

Pendahuluan

            Setiap profesi yang menyediakan jasanya kepada masyarakat memerlukan kepercayaan dari masyarakat yang dilayaninya, termasuk jasa akuntan. Kepercayaan masyarakat terhadap kualitas akuntan publik akan menjadi lebih baik, jika profesi tersebut menerapkan standar mutu tinggi terhadap pelaksanaan pekerjaan profesional yang dilakukan oleh anggota profesinya. Aturan Etika Standar Profesional Akuntan Publik (SPAP) yang dikeluarkan oleh Kompartemen Akuntan Publik merupakan etika profesional bagi akuntan yang berpraktik sebagai akuntan publik di Indonesia.

            SPAP adalah acuan yang ditetapkan menjadi ukuran mutu yang wajib dipatuhi oleh akuntan publik dalam pemberian jasanya. Kode Etik Ikatan Akuntansi Indonesia terdiri dari 3 bagian, yaitu: pertama Prinsip Etika di mana prinsip ini memberikan kerangka dasar bagi aturan etika, yang mengatur pelaksanaan pemberian jasa profesional oleh anggota. Prinsip Etika disahkan oleh kongres dan berlaku bagi seluruh anggota. Kedua Aturan Etika, disahkan oleh Rapat Anggota Himpunan dan hanya mengikat anggota himpunan yang bersangkutan. Ketiga Interprestasi Aturan Etika, merupakan interprestasi yang dikeluarkan oleh badan yang dibentuk oleh himpunan setelah memperhatikan tanggapan dari anggota, dan pihak-pihak berkepentingan lainnya, sebagai panduan dalam penerapan Aturan Etika tanpa dimaksudkan untuk membatasi lingkup dan penerapannya.

            Menurut Machfoedz (1997) dalam Amrizal (2014), seorang akuntan dikatakan profesional apabila me-menuhi tiga syarat, yaitu berkeahlian, ber-pengetahuan dan berkarakter. Karakter me-nunjukkan kepribadianseorang profesional, yang diantaranya diwujudkan dalam sikap dan tindakan etisnya. Sikap dan tindakan etis akuntan akan sangat menentukan posisinya di masyarakat pemakai jasa profesionalnya.

Menurut Keraf (1998) dalam Amrizal (2014) ada lima prinsip etika bisnis :

            Prinsip otonomi adalah sikap dan kemampuan manusia untuk bertindak ber-dasarkan kesadarannya sendiri. Bertindak secara otonom mengandaikan adanya ke-bebasan mengambil keputusan dan bertindak menurut keputusan itu. Otonomi juga mengandaikan adanya tanggung jawab. Dalam dunia bisnis, tanggung jawab seseorang meliputi tanggung jawab terhadap dirinya sendiri, pemilik perusahaan, konsumen, pemerintah, dan masyarakat.

            Prinsip kejujuran meliputi pemenuhan syarat-syarat perjanjian atau kontrak, mutu barang atau jasa yang ditawarkan, dan hubungan kerja dalam perusahaan. Prinsip ini paling problematik karena masih banyak pelaku bisnis melakukan penipuan.

            Prinsip tidak berbuat jahat dan berbuat baik mengarahkan agar kita secara aktif dan maksimal berbuat baik atau menguntungkan orang lain, dan apabila hal itu tidak bisa dilakukan, kita minimal tidak melakukan sesuatu yang merugikan orang lain atau mitra bisnis.

             Prinsip keadilan menuntut agar kita memberikan apa yang menjadi hak seseorang di mana prestasi dibalas dengan kontra prestasi yang sama nilainya.

            Prinsip hormat pada diri sendiri mengarahkan agar kita memperlakukan seseorang sebagaimana kita ingin diperlakukan dan tidak akan memper-lakukan orang lain sebagaimana kita tidak ingin diperlakukan.

Prinsip – Prinsip Etika Profesi

            Dalam runtutan profesional sangat erat hubungannya dengan suatu kode etik untuk masing-masing profesi. Kode etik berhubungan dengan prinsip etika tertentu yang berlaku untuk suatu profesi. Prinsip-prinsip etika tertentu umumnya berlaku bagi semua orang. Serta berlaku pula bagi kaun profesional. Adapun prinsip-prinsip etika profesi adalah : (Agus Arijanto : 18-19)

1.      Prinsip tanggung jawab, yaitu salah satu prinsip pokok bagi kaum profesional. Orang yang profesional sudah dengan sednirinya berarti bertanggung jawab  atas profesi yang dimilikinya. Dalam melaksanakan tugasnya, dia akan bertanggung jawab dan akan melakukan pekerjaan dengan sebaik mungkin dengan standar diatas rata-rata, dengan hasil maksimal serta mutu yang terbaik.

2.      Prinsip keadilan, yaitu prinsip yang menuntun seseorang yang profesional agar dalam melaksanakan profesinya tidak akan merugikan hak dan kepentingan pihak tertentu, khususnya orang-orang yang dilayani dalam kaitannya dengan profesi yang dimilikinya.

3.      Prinsip otonomi, yaitu prinsip yang dituntun oleh kalangan profesional terhadap dunia luar agar mereka diberikan kebebasan sepenuhnya dalam menjalankan profesinya. Sebenarnya hal ini merupakan konsekuensi dari hakikat profesi itu sendiri. Karena hanya mereka yang profesional, ahli, dan terampil dalam bidang profesinya, sehingga tidak boleh ada pihak luar yang ikut campur tangan dalam pelaksanaan profesi tersebut.

4.      Prinsip integritas moral, yaitu prinsip yang berdasarkan pada hakikat dan ciri-ciri profesi diatas, terlihat jelas bahwa orang yang profesional adalah juga orang yang mempunyai komitmen pribadi untuk menjaga keluhuran profesinya, nama baiknya, dan juga kepentingan orang lain maupun masyarakat luas. 

CONTOH KASUS

            Berikut adalah contoh kasus tentang pelanggaran kode etik yang dilakukan oleh Akuntan Publik atau KAP. (Amrizal : 2014)

1.         AP Biasa Sitepu

            Hasil Temuan: ada empat kegiatan data laporan keuangan yang tidak dibuat dalam laporan tersebut oleh akuntan publik, sehingga terjadilah kesalahan dalam proses kredit dan ditemukan dugaan korupsinya. Kredit macet Rp 52 Miliar, atas nama perusahaan Raden Motor nasabah bank BRI.

            Analisis: akuntan Publik dapat dikatakan tidak bersalah, sepanjang sudah melakukan pemeriksaan atas laporan keuangan klien sesuai dengan standar minimal yang disyaratkan oleh Ikatan Akuntan Indonesia melalui standar professional akuntan publik, Akuntan Publik Sitepu berdasarkan hasil temuan melakukan kesalahan yaitu tidak memberikan informasi penting berkaitan dengan kondisi perusahaan, sehingga pihak BRI selalu pemakai laporan keuangan salah dalam melakukan analisis kredit.

2.         AP Drs. Petrus Mitra Winata dan Rekan

            Hasil temuan: melakukan pelanggaran terhadap SPAP. Pelanggaran itu berkaitan dengan pelaksanaan audit atas Laporan Keuangan PT Muzatek Jaya tahun buku berakhir 31 Desember 2004 dan pelanggaran atas pembatasan penugasan audit umum, melakukan audit umum atas laporan keuangan PT Muzatek Jaya dari tahun 2001 sampai 2004.

            Analisis: dalam rangka menjaga independensi auditor maka seorang Akuntan Publik hanya diperbolehkan melakukan audit umum terhadap kliennya maksimal tiga tahun berturut-turut, hal ini ditegaskan dalam Peraturan Menteri Keuangan No. 17/pmk.01/2008 tentangJasa Akuntan Publik. Pembatasan masa pemberian jasa pasal 3 (1) dinyatakan: “pemberian jasa audit umum atas laporan keuangan dari suatu entitas sebagaimana dimaksud dalam Pasal 2 ayat (1) huruf a dilakukan oleh KAP paling lama untuk 6 (enam) tahun buku berturut-turut dan oleh seorang Akuntan Publik paling lama untuk3 (tiga) tahun buku berturut-turut

3.         AP dari Kantor Akuntan Publik Hertanto, Djoko, Ikah & Sutrisno

Hasil temuan: pelanggaran atas pembatasan penugasan audit dengan melakukan audit umum atas laporan keuangan PT. Myoh Technology Tbk (MYOH). Penugasan ini dilakukan secara berturut-turut sejak tahun buku 2002 hingga 2005.

            Analisis: pelanggaran oleh Akuntan Publik Djoko Sutardjo, sama halnya dengan (AP) Drs. Petrus Mitra Winata.

4.         Akuntan Publik Justinus Aditya Sidharta

Hasil temuan: melakukan pelanggaran terhadap SPAP berkaitan dengan Laporan Audit atas Laporan Keuangan Konsolidasi,dimana dalam standar teknis setiap anggota harus melaksanakan jasa profesionalnya sesuai dengan standar teknis dan standar profesional yang relevan,sesuai dengan keahliannya dan dengan berhati-hati.

            Analisis: pelanggran terhadap standar teknis merupakan cerminan bahwa Akuntan Publik belum menjalankan tugas sebagai seorang yang profesional. Hal ini juga mencerminkan jeleknya kualitas akuntan publik, baik dari aspek kompetensi maupun aspek moralitas.

5.         Siddharta Siddharta & Harsono

            Hasil temuan: menyogok aparat pajak di Indonesia sebesar US$ 75 ribu. Sebagai siasat, diterbitkan faktur palsu untuk biaya jasa profesional KPMG yang harus dibayar kliennya PT. Easman Christensen, anak perusahaan Baker Hughes Inc. yang tercatat di bursa New York. Berkat aksi sogok ini, kewajiban pajak Easman memang susut drastis. Dari semula US$ 3,2 juta menjadi hanya US$ 270 ribu.

            Analisis: pelanggran yang dilakukan oleh Akuntan Publik Siddharta Siddharta & Harsono sudah termasuk pelanggran berat disamping melakukan tindakan pidana menyogok petugas pajak juga melanggar kode etik profesi, tindakan yang dilakukan sangat merugikan organisasi profesi, namun sayangnya karena perusahaan yang terlibat adalah perusahaan besar di Amerika Serikat (Baker Hughes Inc) akhirnya kasusnya diselasaikan diluar pengadilan.

6.         Hans Tuanakotta dan Mustofa (HTM)

            Hasil temuan: kesalahan penyajian yang berkaitan dengan persediaan timbul karena nilai yang ada dalam daftar harga persediaan digelembungkan. PT. Kimia Farma menerbitkan dua buah daftar harga persediaan (master prices) pada tanggal 1 dan 3 Februari 2002. Daftar harga per 3 Februari ini telah digelembungkan nilainya dan dijadikan dasar penilaian persediaan pada unit distribusi Kimia Farma per 31 Desember 2001.Sedangkan kesalahan penyajian berkaitan dengan penjualan adalah dengan dilakukannya pencatatan ganda atas penjualan.Pencatatan ganda tersebut dilakukan pada unit-unit yang tidak disampling oleh akuntan, sehingga tidak berhasil dideteksi.

            Analisis: kegagalan KAP Hans Tuanakotta dan Mustofa (HTM) dalam menemukan kesalahan atau kecurangan merupakan salah satu risiko audit. Resiko audit dapat dikelompokan atas tiga yaitu risiko inheren, risiko deteksi dan risiko pengendalian. Namun demikian kita perlu berfikir lebih kritis, KAP Hans Tuanakotta dan Mustofa (HTM) bukan KAP pemula, perlu penelusuran lebih dalam adanya kemungkinan KAP bekerja tidak profesional.

KESIMPULAN

            Dari uraian diatas maka dapat kita simpulkan beberapa hal yang berkaitan dengan pelaksanaan kode etik akuntan publik dan pelanggaran yang dilakukan oleh akuntan publik atau KAP

1.      Bentuk pelanggaran yang dilakukan oleh kantor akuntan publik diantaranya : pelanggaran batas waktu audit, sesuai dengan undang-undang akuntan maksimal 3 tahun berturut-turut bagi KAP, adanya kolusi antar akuntan dengan klien, tidak nebhaga integritas dan kompetensi

2.      Dampak pelanggaran kode yang dilakukan Akuntan publik diantaranya kerugian bagi investor yang memanfaatkan hasil audit akuntan publik, hilang atau berkurang kepercayaan masyarakat terhadap profesi akuntan publik, pada akhirnya akan merugikan profesi akuntan itu sendiri.

3.      Pelanggaran yang dilakukan oleh KAP cenderung meningkat. Hal ini disebabkan oleh semakin besarnya akses masyarakat terhadap profesi akuntan publik itu sendiri, selama ini akuntan publik berada dibalik tembok raksasa yang tak dapat

Daftar Pustaka

Agus Arijanto. 2011. Etika Bisnis Bagi Pelaku Bisnis. PT RajaGrafindo Persada. Jakarta

Amrizal. Analisis Kritis Pelanggaran Kode Etik Profesi Akuntansi Publik Di    Indonesia. Vol 3. No 1. Jakarta Selatan. 2014

They Called him, Kobe Bryant

Finally, i can write this done. I want to introduce who is being my one and only basketballer i admire the most. People called him Kobe, just like his name. Kobe Bryant

Synopsis

Born in 1978 in Philadelphia, Pennsylvania, Kobe Bryant spent his early years in Italy and joined the NBA straight out of high school. A dominant scorer, Bryant won five NBA championships and the 2008 MVP Award with the Los Angeles Lakers. Although later seasons were marred by injuries, he surpassed Michael Jordan for third place on the NBA all-time scoring list in December 2014. The following year, he announced his plan to retire after the 2015-16 NBA season.

Early Life

Kobe Bean Bryant was born on August 23, 1978, in Philadelphia, Pennsylvania. Named after a Japanese steakhouse, Kobe Bryant is the son of former NBA player Joe "Jellybean" Bryant. 

In 1984, after ending his NBA career, the elder Bryant took the family to Italy, where he played in the Italian League. Growing up in Italy alongside two athletic older sisters, Shaya and Sharia, Kobe was an avid player of both basketball and soccer. When the family returned to Philadelphia in 1991, Bryant joined the Lower Merion High School basketball team, leading it to the state championships four years in a row. With an eye on the NBA, he also started working out with the 76ers.

Though he boasted good grades and high SAT scores, Bryant decided to go straight to the NBA from high school. He was selected by the Charlotte Hornets with the 13th overall pick of the 1996 NBA draft, and was subsequently traded to the Los Angeles Lakers.

NBA Career

In his second season as guard, with the Lakers, Bryant was voted a starter for the 1998 All-Star Game, becoming at 19 the youngest All-Star in NBA history. He then teamed up with superstar center Shaquille O'Neal to win three consecutive NBA championships, and was voted first-team all-NBA from 2002-04. He also inked multi-year endorsement deals with Adidas, Sprite and other top sponsors.

Although the Lakers struggled after O'Neal left in 2004, Bryant performed brilliantly. He scored 81 points against the Toronto Raptors in January 2006, the second-highest single-game mark in NBA history, and led the league in scoring that year and the next.

In 2008, Bryant was named Most Valuable Player and carried his team to the NBA Finals, where they lost to the Boston Celtics. In the 2009 NBA Finals, the Lakers beat the Orlando Magic to win the championship. Shortly afterward, Bryant was part of the memorial service to honor friend and music superstar Michael Jackson. The following year, the Lakers won their second straight title by defeating the Celtics.

Bryant played on both the 2008 and 2012 U.S. Olympic teams, winning consecutive gold medals with teammates Kevin Durant, LeBron James and Carmelo Anthony, among several other top players.

After suffering a torn Achilles tendon in April 2013, Bryant worked hard to return to the court before fracturing his knee just six games into the 2013-14 season. The veteran All-Star surpassed Michael Jordan for third all-time on the NBA scoring list in December 2014, but his season ended due to injury for the third straight year when he sustained a torn rotator cuff in January 2015. 

Although Bryant returned in time for the start of the 2015-16 NBA season, he personally struggled alongside his young Lakers teammates. In November 2015, he announced that he would retire at the end of the season. "This season is all I have left to give," he wrote on The Players' Tribune website. "My heart can take the pounding. My mind can handle the grind but my body knows it's time to say goodbye."

The announcement drew a strong reaction, particularly from NBA Commissioner Adam Silver. "With 17 NBA All-Star selections, an NBA MVP, five NBA championships with the Lakers, two Olympic gold medals and a relentless work ethic, Kobe Bryant is one of the greatest players in the history of our game," Silver said in a statement. "Whether competing in the finals or hoisting jump shots after midnight in an empty gym, Kobe has an unconditional love for the game."

On April 13, 2016, Bryant dazzled a sold-out crowd at the Staples Center and fans everywhere in the last game of his career, scoring 60 points and leading the Lakers to a win against the Utah Jazz. It was Bryant’s sixth 60-point game of his career.

After the game, Bryant spoke to the crowd. "I can't believe how fast 20 years went by . . .,” he said. "This is absolutely crazy . . . and to be standing at center court with you guys, my teammates behind me, appreciating the journey that we've been on — we've been through our ups, been through our downs. I think the most important part is we all stayed together throughout."

An all-star lineup of Laker icons also payed tribute to Bryant including Shaquille O’Neal, Phil Jackson, Pau Gasol, Derek Fisher, Lamar Odom and Magic Johnson.

“We are here to celebrate greatness for 20 years,” Johnson said. “Excellence for 20 years. Kobe Bryant has never cheated the game, never cheated us as the fans. He has played through injury, he has played hurt. And we have five championship banners to show for it.

Personal Life

Bryant married 19-year-old Vanessa Laine in April 2001. In July 2003, he was charged with one count of sexual assault on a 19-year-old female hotel worker in Colorado. Bryant said he was guilty of adultery, but innocent of the rape charge. The case against Bryant was dismissed in 2004, and he settled the civil lawsuit filed by the hotel worker against him out of court.

Among his philanthropic endeavors, the basketball great has partnered with the non-profit After-School All-Stars as part of the Kobe & Vanessa Bryant Family Foundation. He also runs an annual summer camp called the Kobe Basketball Academy.

99 things Girls should know about Guys

1) Guys don’t actually look after good-looking girls. they prefer neat and presentable girls.

2) Guys hate other flirts.

3) A guy can like you for a minute, and then forget you afterwards.

4)When a guy says he doesn’t understand you, it simply means you’re not thinking the way he is.

5) Are you doing something?” or “Have you eaten already?” are the first usual questions a guy asks on the phone just to get out from stammering.

6) Guys may be flirting around all day but before they go to sleep, they always think about the girl they truly care about.

7)When a guy really likes you, he’ll disregard all your bad characteristics.

8)Guys go crazy over a girl’s smile.

9)Guys will do anything just to get the girl’s attention.

10)Guys hate it when you talk about your ex-boyfriend.

11)When guys want to meet your parents. Let them. …….dont think so.

12) Guys want to tell you many things but they can’t. And they have one habit to gain courage and spirit to tell you many things and it is drinking! but do not generalise

13)Guys cry!!!

14)Don’t provoke the guy to heat up. Believe me. He will.

15)Guys can never dream and hope too much.

16)Guys usually try hard to get the girl who has dumped them, and this makes it harder for them to accept their defeat.

17)When you touch a guy’s heart, there’s no turning back.

18)Giving a guy a hanging message like “You know what?!..uh…never mind!” would make him jump to a conclusion that is far from what you are thinking.

19)Guys go crazy when girls touch their hands…

20)Guys are good flatterers when courting but they usually stammer when they talk to a girl they really like.

21)When a guy makes a prolonged “umm” or makes any excuses when you’re asking him to do you a favor, he’s actually saying that he doesn’t like you and he can’t lay down the card for you.

22)When a girl says “no”, a guy hears it as “try again tomorrow”. ……so true.

23)You have to tell a guy what you really want before he gets the message clearly.

24) Majority of Guys do not hate gays!

25)Guys love their moms.

26)A guy would sacrifice his money for lunch just to get you a couple of roses.

27)A guy often thinks about the girl who likes him. But this doesn’t mean that the guy likes her.

28)You can never understand him unless you listen to him.

29)If a guy tells you he loves you once in a lifetime. He does.

30)Beware. Guys can make gossips scatter through half of the face of the earth faster than girls can.

31)Like Eve, girls are guys weaknesses.

32)Guys are very open about themselves.

33)It’s good to test a guy first before you believe him. But don’t let him wait that long.

34)No guy is bad when he is courting

35)Guys hate it when their clothes get dirty. Even a small dot.

36)Guys really admire girls that they like even if they’re not that much pretty.

37)Your best friend, whom your boyfriend seeks help from about his problems with you may end up being admired by your boyfriend.

38)If a guy tells you about his problems, he just needs someone to listen to him. You don’t need to give advice.

39)A usual act that proves that the guy likes you is when he teases you.

40)A guy finds ways to keep you off from linking with someone else.

41)Guys love girls with brains more than girls in miniskirts. ……

42)Guys try to find the stuffed toy a girl wants but would unluckily get the wrong one.

43)Guys virtually brag about anything.

44)Guys can keep secrets that girls tell them.

45)Guys think too much.

46)Guys’ fantasies are unlimited.

47)Girls’ height doesn’t really matter to a guy.

48)Guys tend to get serious with their relationship and become too possessive. So watch out girls!!!

49)When a girl makes the boy suffer during courtship, it would be hard for him to let go of that girl.

50)It’s not easy for a guy to let go of his girlfriend after they broke up especially when they’ve been together for 3 years or more.

51)You have to tell a guy what you really want before getting involved with that guy.

52)A guy has to experience rejection, because if he’s too-good-never-been-busted, never been in love and hurt, he won’t be matured and grow up.

53)When an unlikable circumstance comes, guys blame themselves a lot more than girls do. They could even hurt themselves physically.

54)Guys have strong passion to change but have weak will power.

55)Guys are tigers in their peer groups but become tamed with their girlfriends….

56)When a guy pretends to be calm, check if he’s sweating. You’ll probably see that he is nervous.

57)When a guy says he is going crazy about the girl. He really is.

58)When a guy asks you to leave him alone, he’s just actually saying, “Please come and listen to me”

59)guys don’t really have final decisions.

60)When a guy loves you, bring out the best in him.

61)If a guy starts to talk seriously, listen to him….very important.

62)If a guy has been kept shut or silent, say something.

63)Guys believe that there’s no such thing as love at first sight, but court the girls anyway and then realize at the end that he is wrong.

64)Guys like femininity not feebleness.

65)Guys don’t like girls who punch harder than they do.

66)A guy may instantly know if the girl likes him but can never be sure unless the girl tells him.

67)A guy would waste his time over video games and football, the way a girl would do over her romance novels and make-ups.

68)Guys love girls who can cook or bake.

69)Guys like girls who are similar their moms. .

70)A guy has more problems than you can see with your naked eyes.

71)A guy’s friend knows everything about him. Use this to your advantage.

72)Don’t be a snob. Guys may easily give up on the first sign of rejection.

73)Don’t be biased. Try loving a guy without prejudice and you’ll be surprised.

74)Girls who bathe in their eau de perfumes do more repelling than attracting guys.

75)Guys are more talkative than girls are especially when the topic is about girls.

76)Guys don’t comprehend the statement “Get lost” too well.

77)Guys really think that girls are strange and have unpredictable decisions but still love them more.

78)When a guy gives a crooked or pretentious grin at your jokes, he finds them offending and he just tried to be polite.

79)Guys don’t care about how shiny their shoes are unlike girls.

80)Guys tend to generalize about girls but once they get to know them, they’ll realize they’re wrong.

81)Any guy can handle his problems all by his own. He’s just too stubborn to deal with it.

82)Guys find it so objectionable when a girl swears.

83)Guys’ weakest point is at the knee.

84)When a problem arises, a guy usually keeps himself cool but is already thinking of a way out.

85)When a guy is conscious of his looks, it shows he is not good at fixing things.

86)When a guy looks at you, either he’s amazed by you or he’s criticizing you.

87)When you catch him cheating on you and he asks for a second chance, give it to him. But when you catch him again and he asks for another chance, ignore him.

88)If a guy lets you go, he really loves you.

89)If you have a boyfriend, and your boy best friend always glances at you and it obviously shows that he is jealous whenever you’re with your boyfriend, all I can say is your boy best friend loves you more than your boyfriend does.

90)Guys learn from experience not from the romance books that girls read and take as their basis of experience.

91)You can tell if a guy is really hurt or in pain when he cries in front of you!

92)If a guy suddenly asks you for a date, ask him first why.

93)When a guy says he can’t sleep if he doesn’t hear your voice even just for one night, hang up. He also tells that to another girl. He only flatters you and sometimes makes fun of you.

94)You can truly say that a guy has good intentions if you see him praying sometimes.

95)Guys seek for advice not from a guy but from a girl.

96)Girls are allowed to touch boys’ things. Not their hair!

97)If a guy says you’re beautiful, that guy likes you.

98)Guys hate girls who overreact.

99)Guys love you more than you love them IF they are serious in your relationships.

I took a pil in Ibiza

I took a pill in Ibiza
To show Avicii I was cool
And when I finally got sober, felt 10 years older
But fuck it, it was something to do
I'm living out in LA
I drive a sports car just to prove
I'm a real big baller 'cause I made a million dollars
And I spend it on girls and shoes

But you don't wanna be high like me
Never really knowing why like me
You don't ever wanna step off that roller coaster and be all alone
You don't wanna ride the bus like this
Never knowing who to trust like this
You don't wanna be stuck up on that stage singing
Stuck up on that stage singing
All I know are sad songs, sad songs
Darling, all I know are sad songs, sad songs

I'm just a singer who already blew his shot
I get along with old timers
'Cause my name's a reminder of a pop song people forgot
And I can't keep a girl, no
'Cause as soon as the sun comes up
I cut 'em all loose and work's my excuse
But the truth is I can't open up

But you don't wanna be high like me
Never really knowing why like me
You don't ever wanna step off that roller coaster and be all alone
You don't wanna ride the bus like this
Never knowing who to trust like this
You don't wanna be stuck up on that stage singing
Stuck up on that stage singing
All I know are sad songs, sad songs
Darling, all I know are sad songs, sad songs

I took a plane to my home town
I brought my pride and my guitar
All my friends are all gone but there's manicured lawns
And the people still think I'm a star
I walked around downtown
I met some fans on Lafayette
They said tell us how to make it 'cause we're getting real impatient
So I looked em in the eye and said

You don't wanna be high like me
Never really knowing why like me
You don't ever wanna step off that roller coaster and be all alone
You don't wanna ride the bus like this
Never knowing who to trust like this
You don't wanna be stuck up on that stage singing
Stuck up on that stage singing
All that I know are sad songs, sad songs
Darling, all that I know are sad songs, sad songs

Always for the first time

Always for the first time

Hardly do I know you by sight

You return at some hour of the night to a house at an angle to my window

A wholly imaginary house

It is there that from one second to the next

In the inviolate darkness

I anticipate once more the fascinating rift occurring

The one and only rift

In the facade and in my heart

The closer I come to you

In reality

The more the key sings at the door of the unknown room

Where you appear alone before me

At first you coalesce entirely with the brightness

The elusive angle of a curtain

It's a field of jasmine I gazed upon at dawn on a road in the vicinity of Grasse

With the diagonal slant of its girls picking

Behind them the dark falling wing of the plants stripped bare

Before them a T-square of dazzling light

The curtain invisibly raised

In a frenzy all the flowers swarm back in

It is you at grips with that too long hour never dim enough until sleep

You as though you could be

The same except that I shall perhaps never meet you

You pretend not to know I am watching you

Marvelously I am no longer sure you know

You idleness brings tears to my eyes

A swarm of interpretations surrounds each of your gestures

It's a honeydew hunt

There are rocking chairs on a deck there are branches that may well scratch you in the forest

There are in a shop window in the rue Notre-Dame-de-Lorette

Two lovely crossed legs caught in long stockings

Flaring out in the center of a great white clover

There is a silken ladder rolled out over the ivy

There is

By my leaning over the precipice

Of your presence and your absence in hopeless fusion

My finding the secret

Of loving you

Always for the first time

My Love Is Like To Ice

My love is like to ice, and I to fire

How comes it then that this her cold so great

Is not dissolved through my so hot desire, 

But harder grows the more I her entreat?

Or how comes it that my exceeding heat

Is not allayed by her heart-frozen cold,

But that I burn much more in boiling sweat,

And feel my flames augmented manifold?

What more miraculous thing may be told, 

That fire, which all things melts, should harden ice,

And ice, which is congeal's with senseless cold,

Should kindle fire by wonderful device?

Such is the power of love in gentle mind,

That it can alter all the course of kind.