Fungsi Akuntan dengan banyaknya Software Akuntansi

Apa Fungsi Akuntan di Tengah Maraknya Software Akuntansi?

Saat ini, software akuntansi—dari berbagai vendor dengan beragam spesifikasi dan fitur—telah tersedia. Bukan hanya akuntansi keuangan, software akuntansi manajemen (costing, budgeting, dlsb) bahkan hingga pajak juga sudah ada softwarenya. Kalau mau yang terintegrasi bisa membeli software yang kelas MRP/ERP.

Lalu, apa fungsi akuntan di tengah maraknya software akuntansi, keuangan dan pajak?
“Tidak perlu akuntan, tinggal beli software,” kata dagang software.
Saya tidak mau bilang itu salah, karena sampai pada skala perusahaan tertentu—terutama perusahaan perorangan dengan skala kecil—pernyataan itu ada benarnya. Cukup hanya dengan mempekerjakan pegawai ‘data entry’ yang tahu debit-dan-kredit. Sedangkan proses penyusunan laporan keuangan telah ditangani oleh software.

Ini realitas yang harus disadari oleh semua akuntan dan calon akuntan.
Itu sebabnya, 3 sepupu saya—yang kebetulan lulusan Sarjana Ekonomi jurusan Akuntansi—sangat sering saya wanti-wanti, sejak mereka masih kuliah, agar tidak berpuas diri hanya dengan menghafal teknik debit-kredit dan membuat laporan keuangan. Karena cepat atau lambat fungsi itu akan terambil alih oleh lulusan SMA/SMK dan software akuntansi.

Harus saya tegaskan bahwa, sesungguhnya, fungsi utama seorang akuntan bukanlah menjurnal atau menyusun laporan keuangan. Fungsi itu seharusnya dilaksanakan oleh seorang clerk (atau bookkeeper untuk perusahaan kecil menengah) tentunya masih dengan pengawasan seorang akuntan.

Namun entah mengapa, banyak akuntan yang masih saja ikut menangani pekerjaan-pekerjaan seperti itu. Saya menduga, ada 2 faktor penyebab:
•    Pertama, skill akuntan pemula memang belum memungkinkan untuk menangani pekerjaan di luar urusan menjurnal dan menyusun laporan keuangan. Ini tidak bisa dihindari, karena untuk mampu menjalankan fungsi-fungsi yang lebih lanjut (advance), siapapun butuh proses pembelajaran yang kadang memakan waktu cukup lama.
•    Kedua, masih terbatasnya ruang (baca: lapangan pekerjaan) yang memungkinkan seorang akuntan bisa menjalankan fungsi di luar menjurnal dan menyusun laporan keuangan. Ini yang memperihatinkan; sudah lulus sarjana akuntansi sejak puluhan tahun lalu namun masih—terpaksa—harus menjalankan fungsi-fungsi clerical.

Ke depannya, para akuntan—terutama yang sudah melewati masa-masa awal—sudah harus mulai memperlebar pandangannya ke wilayah-wilayah di luar urusan menjurnal dan membuat laporan keuangan.
Bagaimanapun juga—suka tak suka—harus disadari, bahwa automatisasi selalu lebih cost-effective dibandingkan manual, dan tugas itu telah dilaksanakan oleh software akuntansi secara efektif—dengan pengawasan seorang akuntan yang relatif minimal

Nah, jika fungsi clerial—seperti menjurnal dan menyusun laporan keuangan—telah diambil oleh software akuntansi, lalu fungsi apa yang dijalankan oleh seorang akuntan?
Berikut ini adalah fungsi-fungsi utama akuntan yang sampai saat ini belum bisa diambil-alih oleh software akuntansi (sekedar pengingat):

1. Fungsi Validasi
Fungsi utama Akuntan yang tak bisa dan takkan pernagh bisa diambil-alih oleh software akuntansi adalah proses validasi transaksi.
Misalnya: Ketika seorang AP Clerk melakukan input pembayaran (payment) atas Nota Tagihan#500 dari PT. ABC senilai Rp 20 juta, software akuntansi akan langsung mengurangi Utang atau Accounts Payable (AP) PT. ABC sekaligus mengurangi saldo Kas sebesar Rp 20 juta, secara otomatis. Namun software tidak tahu apakah payment itu valid atau tidak. Asal sudah diinput, maka software mangasumsikan itu telah melalui proses validasi.
Di sinilah fungsi Akuntan (AP Accountant dalam contoh ini) dibutuhkan, yakni melakukan validasi, yakni memeriksa kelengkapan bukti pendukung (Nota Tagihan, Resi Penerimaan Barang yang telah ditandatangani oleh petugas yang berwenang, tembusan Purchase Order yang telah diotorisasi) dan membandingkan angka AP pada sistem dengan yang tertera dalam nota tagihan dan dokumen pendukung, sebelum pembayaran dijalankan.

2. Fungsi Analisa
Fungsi analisa, setidaknya sampai saat ini, belum bisa dilakukan oleh software akuntansi. Dalam siklus proses akuntansi, pekerjaan yang melibatkan aktivitas analisa ada di 2 titik, yaitu:
Sebelum masuk ke dalam system (software akuntansi) – Analisa dilakukan terhadap nota dan bukti pendukung lain sebelum diinput ke dalam system (software), untuk menentukan akun yang sesuai. Fungsi ini harus dilakukan oleh seseorang—tidak oleh seorang akuntan, melainkan oleh clerk atau data entry staff yang melakukan input transaksi. Melakukan penghitungan fisik barang keluar/masuk lalu membandingkannya dengan jumlah yang tertera di nota—sebelum input dilakukan—tergolong proses analisa yang tidak bisa dilakukan oleh software. Namun tidak harus dilakukan oleh akuntan, cukup oleh pegawai pengiriman dan receiving.

Setelah masuk ke dalam system (software akuntansi) – Di wilayah inilah fungsi akuntan diperlukan, yakni memastikan semua transaksi telah diinput ke dalam akun yang sesuai dengan nilai nominal yang benar. Fungsi ini tidak dilakukan setiap kali ada transaksi, melainkan terjadwal secara berkala—disebut dengan proses “ledger detail review’—entah itu secara harian, mingguan atau bulanan. Namun harus dilakukan sebelum tanggal tutup buku, lebih sering labih bagus.

3. Fungsi Rekonsiliasi
Selain validasi dan analisa, seorang akuntan juga dituntut untuk merekonsiliasi semua akun yang ada.
Jika di kampus hanya diajari cara merekonsiliasi Kas, dalam pekerjaan yang sesungguhnya semua akun harus direkonsiliasi—mulai dari Kas, Piutang, Deposit, Persediaan, Surat Berharga, Aktiva Tetap, Pajak Tangguhan, Akumulasi Penyusutan dan Amortisasi, Kredit Pajak (Lebih bayar dan Faktur Pajak Masukan), Utang Lancar, Utang Jangka Panjang, Modal, Ekuitas, Pendapatan, Biaya, hingga Laba Ditahan, PPh (semua pasal), PPN, PPNBM (jika ada). Semuanya harus direkonsiliasi.

Kapan rekonsiliasi akun dilakukan?
Ada 2 event saat mana rekonsiliasi akun dilakukan:
(a) Reguler – Secara rutin dan terjadwal akun-akun direkonsiliasi, setidak-tidaknya sekali sebelum tutup buku. Misalnya:
•    Akun Kas Kecil direkonsiliasi setiap akhir jam kerja;
•    Kas Bank direkonsiliasi sebulan sekali (menjelang tutup buku);
•    Piutang direkonsiliasi setiap minggu;
•    Deposit direkonsiliasi setiap minggu;
•    Persediaan direkonsiliasi sebulan sekali (menjelang tutup buku)
•    Aktiva Tetap dan Akumulasi Penyusutan direkonsiliasi sebulan sekali (menjelang tutup buku)
•    Kredit Pajak direkonsiliasi sekali sebulan (menjelang pembayaran dan pelaporan)
•    Utang Dagang direkonsiliasi setiap minggu (menjelang jadwal payment)
•    Utang Pajak (PPN dan PPh) sekali sebulan (menjelang pelaporan)
•    Dan seterusnya hingga ke pendapatan dan biaya

Catatan: Fungsi rekonsiliasi rutin dan terjadwal kerap dimandatkan kepada clerk (data entry) atau bookkeeper. Ini dibolehkan sepanjang akuntan masih tetap harus mengawasi dan mengotorisasi rekonsiliasi yang dilakukan—karena bagaimanapun ini menyangkut masalah “pemisahan fungsi” dalam upaya menjaga fungsi internal control tetap berfungsi efektif.

(b) Insidentil – Disamping secara rutin dan terjadwa, rekonsiliasi akun juga dilakukan setiap saat diperlukan. Misalnya: hasil validasi dan analisa menunjukkan indikasi ketidakwajaran pada suatu akun. Dalam kondisi seperti ini seorang akuntan harus melakukan pemeriksaan/investigasi. Hasil investigasi biasanya akan berbuntut pada rekonsiliasi. Tindakan rekonsiliasi semacam ini hanya boleh dilakukan oleh seorang akuntan dengan persetujuan seorang controller atau CFO.

Semua akun harus direkonsiliasi untuk memastikan semua transaksi telah diukur, diakui, dan dilaporkan dengan benar. Artinya, akuntan di semua lini dan seksi harus melakukan fungsi ini. Software akuntansi belum mampu mengambil-alih fungsi ini.

4. Fungsi Evaluasi
Fungsi validasi sehari-hari dan fungsi analisa secara berkala, masih perlu pengawasan untuk memastikan kedua fungsi ini telah berjalan secara efektif dan konsisten—sehingga laporan keuangan yang dihasilkan benar-benar bebas dari “salah saji bersifat material” (material misstatement).
Fungsi evaluasi ini dilakukan oleh akuntan lainnya, yakni internal dan external auditors, melalui proses AUDIT.

Khususnya oleh auditor internal, proses evaluasi tidak hanya dilakukan pada transaksi dan laporan keuangan yang dihasilkan saja, melainkan juga pada system—termasuk prosedur dan software akuntansi—yang digunakan untuk mengolah data transkasi dan menyusun laporan keuangan.
Fungsi pengawasan inipun tidak bisa dilakukan oleh software akuntansi. Pun menggunakan software (khusus audit) sebagai tools, analisa dan judgement yang dilibatkan tetap oleh akuntannya.

5. Fungsi Rekomendasi

Camkan baik-baik:
Validasi, Analisa, Rekonsiliasi dan Evaluasi (termasuk audit internal atau external) TAK ADA GUNANYA jika tidak menghasilkan rekomendasi.

Mengapa?

Karena tidak ada kayu yang bebas kutu, tidak ada selokan bebas eksim, tak ada gading yang tak retak, TIDAK ADA SYSTEM YANG SEMPURNA. Dan jika fungsi-fungsi tersebut telah dilaksanakan secara sungguh-sungguh, maka mustahil tidak menemukan masalah, tidak mungkin tidak menemukan hal-hal yang masih perlu disempurnakan.

Tujuan utama dari fungsi-fungsi tersebut, disamping mencegah juga untuk menemukan ketidaksempurnaan dan celah kelemahan (loop holes), untuk diperbaiki, dikoreksi, direvisi, kalau perlu dibongkar (overhaul) lalu diganti seluruhnya dengan yang lebih baik.

Misalnya:
•    Hasil validasi, analisa, rekonsiliasi, dan evaluasi akun Kas menemukan salah pengukuran atau pengakuan atau pelaporan atau ketiganya. Atas temuan ini harus dibuatkan rekomendasi apakah perlu reversal, adjustment, atau correction entry?
•    Hasil validasi, analisa, rekonsiliasi, dan evaluasi akun Utang Dagang menemukan adanya ketidakberesan, misalnya ada vendor yang bolak-balik mengalami retur barang dalam frekwensi yang tak wajar. Setelah diinvestigasi ternyata memang kualitas barang yang diserahkan kerap tidak memenuhi standar yang diminta. Temuan ini harus dituangkan dalam rekomendasi; mau diapakan ini vendor? Apakah masih bisa diajak bekerjasama?
•    Hasil validasi, analisa, rekonsiliasi, dan evaluasi akun Fixed Asset menemukan adanya pembelian mesin yang tidak melalui prosedur pembelian yang benar, tidak dilengkapi dengan penawaran harga (quotation) yang wajar dan tanpa PO terotorisasi. Akuntan harus mencari tahu mengapa itu terjadi dan merekomendasikan kepada atasan (controller atau CFO) tindakan apa yang diperlukan agar hal itu bisa dikoreksi.
•    Hasil validasi, analisa, rekonsiliasi, dan evaluasi PPN menemukan begitu banyak Faktur Pajak Masukan yang tidak terlaporkan di periode berikutnya, setelah ditelusuri ternyata banyak vendor yang telat menerbitkan faktur, maka perlu rekomendasi kepada pihak atasan supaya duduk bersama dengan vendor untuk menertibkan hal itu. Mungkin juga perlu mengusulkan system/prosedur agar tax accountant bisa menangkap hal serupa lebih dini, ke depannya.
•    Hasil validasi, analisa, rekonsiliasi, dan evaluasi di wilayah costing menemukan adanya ketidakberesan pada proses pengerjaan suatu sparepart, sehingga cost yang timbul menjadi bengkak. Tidak cukup hanya menemukan saja, akuntan harus bertindak untuk MENGKOMUNIKASIKAN ketidakberesan tersebut dengan line-manager yang ada di sana dan ikut memberikan rekomendasi untuk melakukan koreksi terhada ketidakberesan tersebut.
•    Dan lain sebagainya.

6. Fungsi Perbaikan (Revisi dan Koreksi)
Fungsi rekomendasi hanya akan efektif bila ada tindak lanjut berupa PERBAIKAN.
Untuk kesalahan pengukuran, pengakuan dan pelaporan DIPERBAIKI entah dengan jurnal penyesuaian (adjustment entry) atau jurnal koreksi (correction entry). Akuntan bertanggungjawab untuk memastikan jurnal yang diperlukan sudah benar-benar diinput, dan hasil perbaikan benar-benar telah terrefleksi dalam laporan keuangan.

Rekomendasi di luar proses akuntansi dan pelaporan keuangan—yang menyangkut operasional bisnis misalnya—tentu harus ada follow up nya juga.

Betul. Akuntan tidak memiliki kewenangan untuk mencampuri urusan operasional, Namun harus siap jika diminta oleh manajemen untuk memberikan asistensi terkait dengan upaya perbaikan yang dilakukan, tentunya dari aspek akuntansi dan keuangan—misalnya ikut terlibat dalam merancang ulang suatu prosedur (SOP).

Begitu terus bersiklus dari waktu-ke-waktu, mengikuti siklus akuntansi dan seiring dengan perputaran operasional perusahaan.
Itulah fungsi utama akuntan di dalam lingkungan binis—terlepas apakah ada software akuntansi atau tidak. Selanjutnya mari kita tanya diri kita masing-masing:

“Sudahkah fungsi-fungsi itu kita jalankan secara efektif dan konsisten, selama ini?”
Jika belum, ada baiknya jika mulai sekarang dipikirkan bagimana caranya agar fungsi-fungsi itu bisa dilaksanakan ke depannya.

Sebelum ada software akuntansi, keuangan dan pajak, di masa lalu, mungkin masih ada ‘excuse’ jika fungsi-fungsi itu belum bisa dilaksanakan, karena tertindih oleh urusan jurnal-menjurnal dan menyusun laporan keuangan secara manual.

Namun setelah begitu banyak tools yang tersedia untuk mempercepat proses pekerjaan—dengan software akuntansi keuangan dan pajak seperti saat ini—mestinya sudah tidak ada lagi ruang untuk mengatakan “tidak sempat”. Harus bisa.

Mengasah dan Meningkatkan Kemampuan Akuntan
Lingkungan bisnis terus berkembang, termasuk teknologi dalam bentuk software akuntansi. Perkembangan lingkungan bisnis kerap menuntut skill, cara pandang dan sikap mental yang juga berkembang.
Jika tidak mau hanya jadi penonton di pinggir lapangan, akuntan tak punya pilihan selain mengikuti perkembangan itu dengan selalu meningkatkan skill dan pemahaman mengenai teknis pekerjaan akuntansi keuangan dan pajak yang dihadapi.

Salah satu cara efektif akuntan untuk meningkatkan kemampuan adalah dengan mengikuti workshop-worskshop dan seminar-seminar yang membahas situasi terkini di seputaran profesi akuntan. Untungnya, ada banyak banyak penyelenggara yang rutin menggelar workshop dan seminar akuntansi, salah satunya adalah Ikatan Akuntan Indonesia (IAI).

Namun demikian, tidak semua akuntan punya cukup waktu untuk mengikuti workshop dan seminar, karena padatnya aktivitas pekerjaan yang dijalankan setiap hari.

Untuk mereka yang tak punya waktu untuk mengikuti workshop atau seminar, tentunya masih bisa mengasah dan kemampuan dengan belajar sendiri. Salahsatu cara yang selalu saya anjurkan adalah “learn as you go”, yakni dengan:

•    Sungguh-sungguh memperhatikan proses pekerjaan yang dijalankan sehari-hari—tidak sekedar menjalankan pekerjaan, melainkan mengambil pelajaran dari setiap proses yang dijalankan.

•    Perhatikan dengan seksama ketika atasan/senior memberi penjelasan. Perhatikan bagaimana cara mereka menjalankan dan menyelesaikan suatu kasus. Perhatikan piranti/alat apa yang digunakan untuk mempercepat pekerjaannya. Mereka adalah guru/dosen setelah keluar dari bangku kuliah.

•    Bertanya kepada yang lebih tahu atau lebih berpengalaman—tidak malu/malas untuk bertanya. Salahsatu ciri pembelajar yang baik adalah banyak bertanya, tidak takut dianggap kurang bodoh.

•    Berada dan bergaul di lingkungan yang sesuai—sering ngumpul dan ngobrol sesama akuntan. Mungkin ada banyak hal yang bisa diperoleh dari hasil sharing dengan sesama orang akuntansi, keuangan dan pajak.


Di luar pendekatan “learn as you go,” berikut adalah hal-hal yang layak untuk dilakukan untuk mengasah sekaligus meningkat kemampuan bagi para akuntan:
1. Update Standar Akuntansi Keuangan – Standar Akuntansi Keuangan terus berubah mengikuti perubahan lingkungan bisnis. Jangan pernah ketinggalan dalam mengikuti perubahan-perubahan tersebut—bisa dengan membaca buku-buku akuntansi terbaru atau membaca sumber online yang kompeten. Sumber utama yang tak boleh luput adalah websitenya IAI, termasuk kultwitnya di Twitter.

2. Update Standar dan Teknik Audit – Khususnya yang berprofesi sebagai auditor, mengekuti perkembangan standar Audit vital. Bukan hanya standar audit, melainkan juga teknik-teknik audit yang juga terus berkembang.

3. Update Kasus Akuntansi dan Audit – Disamping perkembangan lingkungan bisnis, perubahan standar—baik akuntansi keuangan maupun audit—banyak dipicu oleh kasus-kasus yang terjadi di lapangan. Mengetahui kasus-kasus yang muncul ke permukaan—apalagi jika dibahas dengan rekan sejawat—sangat bagus untuk mengasah kemampuan sekaligus mengupdate pemahaman teknis akuntansi dan audit.

4. Update Perpajakan – Tak kalah pentingnya bagi akuntan, selain akuntansi keuangan dan audit adalah perpajakan. Undang-undang dan Peraturan Pajak juga mengalami perubahan dari waktu-ke-waktu tentu dengan maksud yang sama, yakni mengantisipasi perubahan lingkungan bisnis (dan mungkin politik). Sumber yang paling bagus untuk update masalah perpajakan adalah websitenya Ditjen Pajak. Untuk efektifnya, selalu sempatkan untuk mengunduh “Peraturan Terbaru” (entah itu berupa Kepmenkeu atau SE Dirjen Pajak) setiap kali mengunjungi websitenya DJP. Jika mau lebih lanjut, ikuti juga perkembangan litigasi (pengadilan pajak), baca risalah-risalah sidang beserta putusannnya. Belajar dari kasus-kasus perpajakan faktual akan sangat memutakhirkan pemahaman sekaligus kemampuan di bidang perpajakan.

5. Update Teknologi – Ini juga tak kalah pentingnya. Begitu banyak software akuntansi keuangan dan pajak tersedia saat ini. Kalau memungkinkan, usahakan untuk mampu mengoperasikan beberapa diantaranya. Pelajari dan dalami sampai ke fitur-fitur detailnya—sehingga tahu persis hubungan suatu proses transaksi dengan transaksi lainnya, dari aspek teknologi/software. Dengan demikian, secara tak langsung memperoleh dua macam pembelajaran, yakni teknis akuntansi dan sistim informasi akuntansi, secara sekaligus.

Sumber: http://jurnalakuntansikeuangan.com/2013/07/apa-fungsi-akuntan-di-tengah-maraknya-software-akuntansi/

Bodybuilding Diet for Women

Though women bodybuilding seems to be a much hyped sport, achieving a well toned body is no easy job. Besides following bodybuilding workouts for women, they also need to concentrate on their diet. Women cannot gain muscles simply by performing weight training exercises. An effective diet plan should also be incorporated in bodybuilding programs for women in order to get the desired result.

Bodybuilding Diet for Women

Bodybuilding that involves gaining muscles and strength, cannot be achieved without a proper diet. Daily calorie intake of a bodybuilding diet should also be monitored as excess calorie consumed will get converted into fat. Also, women, due to their anatomy, tend to store more fat than men. Therefore, the diet should be low in fat and cholesterol.

As we all know, muscles consists of proteins, so it is very important to have a high protein diet. To gain extra muscles, intake of proteins in sufficient amounts is essential. Proteins play a crucial role, not only to gain muscles, but also to repair damaged muscle tissues that may occur during exercise.

Diet Plan

A diet for women must be rich in healthy foods and there is no place for junk foods. Keep in mind, having 2 meals daily will certainly not fulfill bodybuilding nutrition. As women need to perform heavy weight training exercises to build muscles, adequate supply of nutrients is necessary from time to time. However, this is not possible by simply taking 2 meals. Instead, having 5-6 meals, each meal containing the right combination of high quality proteins and carbohydrates, can surely assist a woman's bodybuilding goals. Firstly, carbohydrate intake should decrease gradually as the day progresses , whereas the amount of proteins in each meal should remain constant as they are crucial to stimulate muscle growth.

Diet Structure

As aforementioned, bodybuilders need to follow a balanced diet that is composed of 5-6 meals per day. This diet format is important to satisfy the increased energy needs of the body. A rigorous training routine for muscle-building requires higher calorie intake, which can be achieved by following a diet rich in carbohydrates and healthy proteins. Breakfast, lunch, and dinner should include these nutrients in appropriate proportions. A detailed structure of pre-contest bodybuilding diet for women is given below:

Breakfast: Eggs, being a rich protein source can be included in the breakfast. Egg whites, and fruits for carbohydrates can be ideal for breakfast. Women can also eat whole wheat toast bread and a slice of cheese (low-fat), for breakfast. Fish or broiled chicken are also a good choice for breakfast, as these foods are high in proteins.

Lunch: A lower fat lunch is important but make sure it is packed with proteins. Tuna fish is certainly preferred by many women bodybuilders during lunch. A tuna sandwich made from wheat bread can definitely serve the purpose. Tomato and lettuce slices, along with low-fat yogurt, can also be eaten during lunch.

Dinner: As proteins are an integral part of a bodybuilding diet, women can have salmon or broiled chicken during lunch. Ensure that the chicken is not baked or fried. Salmon, also referred to as the perfect bodybuilding food, provides high protein quality. Having 5-6 pieces of salmon, supplemented by fresh steamed vegetables or baked potato can be an ideal combination for lunch.

The other 2-3 meals should consists of fruits and cheese. Protein shakes (bodybuilding supplements) in between meals( especially after a workout) are popular choice for bodybuilders. Drinking sufficient water can have a positive effect on bodybuilding as well. Women serious about bodybuilding need to consume 8-10 glasses of water daily to stay well hydrated.

Although bodybuilding diets are high in protein, women need to consume lean protein that can be obtained from eggs, broiled chicken, or fish. Also, protein consumption has to between 0.8-1.0 gm of protein, per pound a woman weighs. Including vegetables and fruits in every meal is equally important for sufficient intake of carbohydrates and to increase energy levels. Diets for women bodybuilders should never contain carbonated beverages. Instead, water and green tea can be a good option to enhance fluid intake.

Bodybuilding diets work only when they contain proteins and carbohydrates in appropriate amounts. Also, besides diet, proper bodybuilding diet, join a weight training program to promote muscle growth.

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  Women's Bodybuilding Diet LIVESTRONG.COM

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kulit bayi perlu dijaga agar sehat dan senantiasa segar

Baby Skin Care

Kulit bayi amat peka dan tipis, mudah kering, mudah lembab terutama di bagian pantat yang sehari-hari menggunakan popok/ berkeringat. Untuk itu kulit bayi perlu dijaga agar sehat dan senantiasa segar.

1. Ganti popok bayi setiap kali basah. Bersihkan kulit bayi dari sisa urin atau feses dengan seksama. Gunakan kapas atau tisu basah kemudian keringkan.
2. Gunakan baby oil untuk melembutkan dan membuang kotoran yang menggumpal dan yang kering. Baby oil juga bisa untuk menghilangkan kerak kulit kepala.
3. Keringkan tubuh bayi secara seksama setelah mandi terutama pada lipatan kulit.
4. Gunakan baby lotion untuk menjaga kelembaban dan kelembutan kulitnya sehingga mengurangi resiko kulit kering dan iritasi. Gunakan setiap hari sehabis mandi di seluruh tubuhnya.
5. Gunakan bedak untuk menjaga kesegaran kulit. Bedak juga berfungsi mencegah biang keringat dan iritasi. Gunakan setiap habis mandi di daerah dada, punggung, leher dan daerah lipatan. Hindarikan bedak dari kontak dengan mata dan terhirup oleh bayi.
6. Gunakan baby cream untuk mencegah dan meringankan ruam popok/ diaper rash. Gunakan setiap habis mandi dan sebelum menggunakan popok, terutama pada daerah yang terkontak dengan urin dan feses.

Read it - but take an Aspirin first

Do you know what? Take two.

From Sameh Naiem Fouad.


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Video intimo de Neymar e Bruna Marquezine

Is not to be found here, with all its consequences. However, another pair of lovebirds definitely is:

Jackdaw -

Enjoy and relax
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Why dozens of ethnic Somalis in Scandinavia are embracing jihad - indeed?

The CNN article that asks that question is pretty mealy-mouthed, as expected. The usual litany of several cases, when young Norwegians of Somali extraction decided, seemingly inexplicably, to turn to violent ways of Jihad and went to Somalia or other hot spots to fight for various jihadist outfits, doesn't carry with it any attempts to explain the phenomenon. It carries, though, some mandatory politically correct sentences like:

Most have been grateful for sanctuary but a very small minority have become radicalized, especially among those who came to Europe as children.

It is like the cold air of the Northern Europe carries with it some Islamist bug that preys on youngsters. Or some such inane Sci-Fi scenario. Not a word about the people who do the brainwashing, other people who finance it, who provide the necessary contacts and means to travel to the training/brainwashing camps. It is like some intricate set of taboos infests the media in all that concerns the spread of Islamism in Europe.

So all you get after reading such piece of mushy writing is a question: why does anyone bother to publish it at all?

The only benefit of publishing it so far for me was a comment by a (seemingly) Norwegian commenter who, at least, feels bad about the situation:

As a Norwegian, this article really aggravates me. Not only do we shoulder an economic burden by agreeing to accept asylum seekers, we also take on a great social burden as they assimilate to different degrees. There is of course responsibility to be held by the host country in helping Somalis and other asylum seekers integrate, but this responsibility is largely accepted by Norwegians. We do not expect perfect assimilation and have for a long time been promoting tolerance of cultural and social differences. Given that we are doing 'our best', taking on a burden we do not have to take on, and providing a better life than they could have in their war-torn states - I find it appalling that these same people we are helping are using the more fortunate circumstances we provide as a base to plot terrorist attacks against us. It is simply inhuman and inexcusable.

Who do they think they are? When their country fell apart, who accepted them? If their family had not been allowed in to Norway, would the Quran have provided them with food and shelter? When they fly to Yemen and 'broker weapons deals', who do they think put them in the position to purchase a plane ticket?

Good questions all. As for the last sentence of the article:

But Scandinavia's intelligence services remain concerned about a terror pipeline to, and from, east Africa.

I would suggest that Scandinavia's intelligence services take the finger out and start looking closer to their homes. A good part of the answer is at home, gentlemen. Cause the worm is in the apple and not skulking around it, as you may suspect all that time.
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Watchers Council Nominations Putins Winter Olympics Edition

Council Submissions

• Simply Jews The selective memory of Andrew Sullivan
• Libertys Spirit Are We Truly choosing Liberty?
• The Noisy Room Here It Comes Amnesty
• The Colossus of Rhodey A trip back in time (Moonbat hypocrisy alert)
• Joshuapundit-Obamas SOTU A Hidden Opportunity Amid The Horse Manure
• Ask Marion The Tale of Two Women and the Choice in the Battle for Americas Soul and Future
• The Right Planet Lefty Rag Salons Insane Defense of Communism
• VA Right! - We Cant Aim At The Liberals With So many RINOs in the Line of Fire
• GrEaT sAtAnS gIrLfRiEnD NATO In Palestine
• The Independent Sentinel Shirk-retary of State, Hillary Clinton
• Bookworm Room Barry Rubin RIP
• The Glittering Eye -Queen Of Denial
• Nice Deb Video: Bill OReilly Interviews Obama on ObamaCrash, Benghazi, IRS Finds Not A Smidgen Of Corruption Anywhere
• The Razor Spay, Neuter, Adopt Repeat
• Rhymes With Right Wendy And Sarah A Comparison

Honorable Mentions

• The Mellow Jihadi Dylan Farrow-an open letter
• Kashif Chaudhry/Daily Express I left the US because of their hatred towards Muslims this is my story
• The Pirates Cove Fact Checker: Obamacare Wont Really Kill 2 Million Jobs

Non-Council Submissions

• Plancks Constant Bob and Jim Discuss Obama submitted by Simply Jews
• Jeffrey Anderson /Weekly Standard My Constitution submitted by Libertys Spirit
• Caroline Glick Trying To Scare Us submitted by The Noisy Room
• The First Street Journal Economics 101: The myRA accounts submitted by The Colossus of Rhodey
• Politico Dear America, I saw You Naked Confessions Of An Ex-TSA Agent submitted by Joshuapundit
• Kingsjesters Blog -From Reagan to Rubio: The Wussification of the Republican Party submitted by Ask Marion
• WSJ/Ruth Wisse Ruth Wisse: The Dark Side of the War on the One Percent submitted by The Right Planet
• Doug Ross BOOM: Johnny Boehner will have a primary opponent! submitted by VA Right!
• Stormbringer The Real Afghanistan: A Marine Point Of View submitted by GrEaT sAtAnS gIrLfRiEnD
• Bill Gertz/The Free Beacon Recalled Report Raises Question of Politicization of Intelligence submitted by The Independent Sentinel
• Maggies Farm-Barry Rubin, my friend, was a Mensch submitted by Bookworm Room
• Manhattan Contrarian More Examples Of Our Fundamentally Fraudulent Government In Action submitted by The Glittering Eye
• Bryan Preston/PJ Media -Republican Fools Are About to Throw 2014 Away: submitted by Nice Deb
• Charlotte Allen/Weekly Standard Kelo Revisited submitted by The Razor
• Popehat Professor Thane Rosenbaum Deceptively Carries On The Tradition of Censorship-Cheerleading submitted by Rhymes with Right
• Mark Steyn The Cupcake Commisars submitted by The Watcher
• Barry Rubin Why The Arab/Muslim World is Trapped submitted by Watcher

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What to read during my upcoming vacation

I mean what you have to read, of course, I shall try to have none of it, this is a vacation for crying out loud. So start with this:

Iran Ready to Walk Away from Nuclear Deal Now?

Where David Gerstman describes the sordid state of a sordid affair.
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Politics: when your eyes deceive you

The headline says in huge bold black letters US, EU see new hope for Iran nuclear talks, but the picture of the hopeful person under the headline looks like that:

Something must be wrong with one of the two, doesn't it? 

The only item of wisdom relevant to the issue presented above is the one issued by the first (and so far only) artificially synthesized intelligence being, the Russian Kozma Prutkov:

If you see a "buffalo" sign on an elephant's cage, do not trust your eyes.

So there.
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You were saying?

OK, if you really insist.
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Watchers Council Nominations Schmoozing With Dictators Edition

Council Submissions

• Libertys Spirit Apparently Antisemitism Doesnt Exist in Europe Anymore
• The Political Commentator The federal government WILL shut down January 15, 2014!
• The Noisy Room About One of My Articles and Allen West
• Joshuapundit-The Mixed Legacy Of Nelson Mandella
• The Colossus of Rhodey A waste of time and money
• Simply Jews Yousef Munayyer, Open Zion and Nelson Mandela
• The Mellow Jihadi Kayne West, Special Forces rapper..
• GrEaT sAtAnS gIrLfRiEnD Containment
• Nice Deb Legal Expert At Todays Judiciary Hearing: The Check on Executive lawlessness is Impeachment (Video)
• Bookworm Room Pope Franciss Marxist economic analysis reflects the Lefts long march through the Catholic Church
• VA Right! - Calibrating the Extremist Meter
• The Glittering Eye -What Should We Remember About December 7th?
• Rhymes With Right One Of Those Times I Agree With The Teacher, Not The Student
• The Razor RIP Nelson Mandela
• The Right Planet Is the President a Malignant Narcissist?

Honorable Mentions

• Ask Marion RNC Chairman Says Hillary 2016 Candidacy is Set And Female Presidency Will be the Carrot
• The Pirates Cove Know Whats Perfect For Christmas? Carbon Offsets

Non-Council Submissions

 

• Kimberley A, Strassel, WSJ Schumers Iran Moment submitted by Libertys Spirit
• Mises Institute -The State Causes the Poverty It Later Claims to Solve submitted by The Political Commentator
• Victor Davis Hanson/NRO The Worlds New Outlaws submitted by The Noisy Room
• Babalu Blog Gone is Fidels greatest admirer. submitted by Joshuapundit
• The First Street Journal Progressive populists and other peoples money submitted by The Colossus of Rhodey
Alan Johnson The slaughter and torture of Christians: not a priority for the Government, Labour or DfID submitted by Simply Jews

• Legal Insurrection Killer of British soldier Lee Rigby: I am a soldier and this is war submitted by The Mellow Jihadi
• Proceedings A Few Disruptive Thoughts on Unmanned Systems submitted by GrEaT sAtAnS gIrLfRiEnD
• Andrew McCarthy/NRO -Impeachment Lessons submitted by Nice Deb
• Ace of Spades -Almost Three Quarters of All US Military Deaths in Afghanistan Have Occurred During The Presidency of Nobel Peace Prize Winner Barack Obama submitted by Bookworm Room
• Tea Party News Network Chris Matthews Panics About 2014: The Tea Party is Still Growing! submitted by VA Right!
• Brad DeLong/The Equitablog Is Growth Getting Harder? If so, Why, and What Can We Do About It?: The Honest Broker for the Week of December 1, 2013 submitted by The Glittering Eye
• The Other McCain Were Vassar Students Who Perpetrated Hate Hoax Linked to Another Injustice? submitted by Rhymes with Right
• Daily Beast Husain Haqqani Pakistans Change of Guard and General Ashfaq Kayanis Legacy submitted by The Razor
• Seymour M. Hersh Whos Sarin? submitted by The Right Planet
• The Independent Sentinelt Obama Has Taken To Robbing Banks submitted by The Watcher
• Bill Whittle I cant Believe They Let You Do That! submitted by Watcher

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Without our traditions, our lives would be shaky...

...And what tradition is more traditional than good old blood libel?

This ancient ballad comes to us courtesy of BBC and Steeleye Span. Lyrics has been modified somewhat - "Jew Daughter" became "lady gay", but the song is still pretty good.

 

 

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The two wings of Hamas

The story of the eastbound tunnel from Gaza to Israel continues to make waves, now in its political dimension.

The Gaza underground transportation initiative burgeoning for many years between Egypt and Gaza, was cruelly curbed by the Egyptian army lately.

Ali said the army was "dealing" with any building deemed a security threat in a corridor stretching from 500 metres to one km from the Gaza frontier. He said houses concealing tunnels used for weapons smuggling were a threat to national security.

The army had destroyed 152 tunnels since June 30, he added.

You can see that Egyptians don't show a proper attitude to the engineering talents of Gaza. So, frustrated by this lack of understanding and admiration, Gazan architects, engineers and contractors turned their attention to their eastern border. As a result, IDF has to cope with overzealous burrowing activities now and even have created a new unit for the purpose.

This post, however, is not about technicalities, rather about the way different wings of Hamas present their engineering efforts. USA Today managed to get together responses from both the political and military wings. First, the warriors:

A Hamas military spokesman in Gaza, Abu Obeida, was defiant over the tunnel discovery, saying on his official Twitter account that "thousands" more tunnels would be dug out.

And now the political wing:

Speaking to the BBC, Sami Abu Zuhri, a senior spokesman for Hamas, accused Israel of playing up the security threat "to justify the blockade and the continuous aggression on the Gaza Strip."

There is no need to comment on the incompatibility of these two responses, they follow the infamous Arafat's recipe of double tongue (or is it the new Palestinian-invented branch of dialectics?)

There is, though, a place to express a tiny bit of hope: since Hamas has successfully grown two wings - why doesn't it take off and fuck fly off in the general direction of the west, in the blue yonder?
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Galloway implicates Israel in Syria chemical weapons deaths

Of course, no one is (or should be) surprised. The only (side) thought I had me after watching that travesty was: William Joyce aka Lord Haw-Haw was reviled by British (and other) people and hanged as a traitor.

George (The Spiv) Galloway, on the other hand, is a member of British Parliament and a fairly powerful wheeler/dealer in British politics. Up to a point, of course, but still - isn't the difference in treatment these two receive somewhat amazing?
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Unleash your inner slob, men of the world: the life you dream about is healthy!

The picture should give you a hint about the topic. Yes, the slob in you, man, is not a destructive antisocial troll that will take you to Abaddon. Just the opposite: if you follow the slob's wishes, you are practically drinking from the fountain of youth and are certain to remain healthy, not to mention happy (which is obvious) till the day you will be called to check in the equipment to the higher power.

And I shall prove it to you immediately, using the wealth of material carefully and lovingly collected by a Russian journo, Maria Mikulina, for an online magazine Maxim. I should add, however, that in view of importance of the subject matter, I didn't blindly rely on Ms Mikulina's rendering, but went to the sources of the scientific info provided, so you wouldn't have to do it. Let's start, and don't miss anything - this post will change you life*!

Housework, stress and asthma

1. Saxbe, Darby E.; Repetti, Rena L.; Graesch, Anthony P., Journal of Family Psychology, Vol 25(2), Apr 2011, 271-281

Both wives and husbands who devoted more time to housework had higher levels of evening cortisol and weaker afternoon-to-evening recovery. For wives, husbands increased housework time also predicted stronger evening cortisol recovery. When both spouses activities were entered in the same model, leisure predicted husbands evening cortisol, such that husbands who apportioned more time to leisure, and whose wives apportioned less time to leisure, showed stronger after-work recovery.

2. Environmental working group: Cleaning Supplies and Your Health

People with asthma can be exceptionally sensitive to air contaminants, including those in ordinary cleaning products. A 2009 study led by Jonathan Bernstein, a physician and leading asthma and allergy researcher at the University of Cincinnati College of Medicine, measured worsening symptoms in asthmatic women after they had completed housecleaning tasks (Bernstein 2009).

This puts paid to housework.

Fatty food vs cancer

Researchers from the British Columbia Cancer Research Centre found that mice that ate a South Beach-like diet composed of 15 percent carbohydrates, 58 percent protein and 26 percent fat had slower tumor cell growth than mice that ate a typical Western diet of 55 percent carbohydrates, 23 percent protein and 22 percent fat.

So another myth - that of lean and mean diet - goes down the drain!



Spending a lot of time on your sofa

Is healthy, as it was proven.

After three months, the expedition is over: its 14 crew members have at last set foot on planet Earth again. They never really left it of course: they were all volunteers for the long-term bedrest experiment conducted by ESA, CNES and NASDA at the MEDES space clinic near Toulouse.

All have just completed a tour of duty of 90 days lying down, their heads tilted 6 degrees below their feet - an unnatural position that goes a long way to simulating some of the effects of weightlessness on the human body. Closely monitored by MEDES clinical staff, the volunteers have been simulating a long-duration space mission.

And the results? After undergoing a series of tests, it appeared that the participants' spirit was very high, they were calmer and more focused. So, if you care about your mental health, the horizontal lifestyle is for you!

Smoking against Parkinson's disease

Temporal relationship between cigarette smoking and risk of Parkinson disease
E.L. Thacker and others.

During follow-up, 413 participants had definite or probable PD confirmed by their treating neurologists or medical record review. Compared with never smokers, former smokers had a relative risk (RR) of 0.78 (95% CI 0.64 to 0.95) and current smokers had an RR of 0.27 (95% CI 0.13 to 0.56). On average, participants with more years smoked, more cigarettes per day, older age at quitting smoking, and fewer years since quitting smoking had lower PD risk. The relative risks and trends did not vary significantly by sex. The cumulative incidence of PD was lowest among participants who quit smoking at later ages. A 30% to 60% decreased risk of PD was apparent for smoking as early as 15 to 24 years before symptom onset, but not for smoking 25 or more years before onset.

No comments necessary.

Prolonged sleep reduces your weight

Simple and amazing at the same time:

Researchers at the University of Chicago found that dieters who were well rested lost more fat56% of their weight lossthan those who were sleep deprived, who lost more muscle mass. (They shed similar amounts of total weight regardless of sleep.)

There are another 10 or 12 benefits of sleep in that article, so read it all. And you know what to do afterward: take a nap.

Washing removes your skin's natural protection

And while keeping your skin fresh and clean is important, over-washing should be avoided, says Dr Nick Levell, consultant dermatologist at Norfolk and Norwich University Hospital. 'Many people wash far too much,' he says. 'If you have dry skin then you shouldn't wash more than twice a week unless you're visibly dirty or smelly.

Check. And keep this case in mind.

Coffee against Alzheimer (and Parkinson too!)

Here:

"Epidemiological studies first revealed an inverse association between the chronic consumption of caffeine and the incidence of Parkinson's disease," according to Mendona and Cunha.

And:

Later a few epidemiological studies showed that the consumption of moderate amounts of caffeine was inversely associated with the cognitive decline associated with aging as well as the incidence of Alzheimer's disease.

It gets better and better, but wait, there is so much more.

Made up bed and dust mites

Who is unfamiliar with the frightening pictures of this animal that infests your bed and endangers your health and well being? And what married man isn't thrown out of the bed in the morning, because "I must make up the bed!"? So there:

Research suggests that while an unmade bed may look scruffy it is also unappealing to house dust mites thought to cause asthma and other allergies. A Kingston University study discovered the bugs cannot survive in the warm, dry conditions found in an unmade bed.

Yeah...

Cursing helps to fight pain

This necessary tool in our arsenal was vilified by women (and some of the us, too) as long as people speak, I guess. However - Swearing Can Actually Increase Pain Tolerance:

Researchers from Keele Universitys School of Psychology have determined that swearing can have a pain-lessening effect, according to new study published in the journal NeuroReport.

Dirtmouth the pain, folks!

Alcohol improves hearing

Moderate alcohol consumption and hearing loss: a protective effect.

In multiple logistic regression analyses controlling for potential confounders, moderate alcohol consumption (>140 grams/week) was inversely associated with hearing loss (PTA(.5,1,2,4 > 25 dB HL); odds ratio [OR] = .71, 95% confidence interval [CI] = .52, .97; where PTA is pure tone average). A similar association was found for moderate hearing loss (PTA(.5,1,2,4 > 40 dB HL); OR = 0.49, 95% CI = 0.32, 0.74). Alcohol consumption was associated inversely with the odds of having a low frequency hearing loss (OR = 0.61) or a high frequency hearing loss (OR = 0.60).

So have a few, do you hear?

Computer games improve the brain functioning

That:

A group of researchers at the University of California, San Francisco have spent the past four years conducting a study that shows playing multitaking video games could improve brain fuction, both in the game and in real world tasks.

Say that you always suspected so, didn't you?

And now to the last, but far from the least:

Frequent masturbation can save you from prostate cancer

And more, for instance cure your hay fever:

Spring is here and with it come the woes of hay fever. Never fear, however, as there may be a quick and pleasurable treatment to clear those bunged noses, for guys at least a well-timed ejaculation.

That's what Sina Zarrintan, a neurologist from the Tabriz Medical University in Iran proposes, anyway. The logic behind the proposal is based on the fact that the nose and the genitals are both connected to the same part of the nervous system that controls certain reflexes the sympathetic nervous system.

Now to the main point:

Australian researchers questioned over 1,000 men who had developed prostate cancer and 1,250 who had not about their sexual habits. They found those who had ejaculated the most between the ages of 20 and 50 were the least likely to develop the cancer.

While bloggers, politicians and similar are excused from this activity, it being superfluous in their case, other men should take to it fervently.

Conclusion

If you are already a lazy, dirty couch potato, beer-swilling and coffee-guzzling smoker with a passion for oversleeping, fatty foods, unmade beds, computer games, cursing and abusing self like mad - you are on the right way to health and happiness. Actually, why would you need more happiness when you have all these things on the list - beats me.

And if you are still behind on all or some of these activities, make a list and try to correct your ways - ASAP, your health is in balance, man!

(*) Unless, of course, you are already following all these recommendations. Then you are, unquestionably, saved.
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Norman Geras RIP

The world will not be the same without Norm.

Our deepest condolences to Adele Geras, Jenny Geras, Sophie Hanna and all his near and dear we are not aware of.

Update: a blog normfest.org, newly opened as a tribute to Norm's life.
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That's what you do when you have to

Not for the first time, IDF Chief of Staff Benny Gantz helped out at an accident scene, unconnected with the military. Apparently, he "had been on the way home from dinner when he passed a car that had collided with the safety rail. He and his security attach stopped to evacuate the driver from the car and began giving him medical assistance until paramedics arrived" The Times of Israel tells us here. The article details three other occasions when Gantz has done this, once when a woman in a restaurant had a stroke and fainted. He and his security detail provided medical aid until the parademics arrived.

The other two occasions were military-related. As the official IDF statement put it, That is exactly what an officer is expected to do when he arrives at the scene of an accident. Even if he is not in uniform, it is on him to do all that he can to help.

Or, in plain English, be a mensch and act like a good citizen.

Or as I say in the heading, that's what you do when you have to.

By Brian Goldfarb.
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Money doesn't smell, right, Mr Weiss?

In preparation of this post, I have learned that the sentence "Money doesn't smell" was coined by Romans, as in "Pecunia non olet", which is the only useful tidbit from the whole story. Otherwise:

They say that there is a rich man with interesting progressive ideas (himself being kind of conservative):

The conservative Silicon Valley millionaire behind a new campaign to raise the minimum wage in California has received approving coverage from left-leaning media outlets despite his long history of funding anti-Israel activism and inflammatory racial research.

Unzs minimum wage campaign has led to favorable coverage in the New York Times and ABC News and has garnered praise from some on the left, including the Daily Beasts Michael Tomasky.

Peculiar, ain't it? But it is only an appetizer, because:

Unz has also contributed a combined $60,000 in 2010 and 2011 to Mondoweiss, an anti-Zionist blog, and awarded a $108,000 grant to Paul Craig Roberts, a former syndicated columnist accused of promoting anti-Semitism by the ADL.

Mondoweiss is a popular blog, founded and managed "from a progressive Jewish perspective" by a peculiar life form known as Philip Weiss. There are more recipients of Mr Unz's largess you can find in the article, but the most significant one for the purpose is If Americans Knew:

He contributed $10,000 in 2011 to If Americans Knew, an anti-Zionist group that advocates against U.S. aid to Israel...

The author of the article is doing a great favor to If Americans Knew (no links to that place, you can easily look it up), calling it simply anti-Zionist. It is led by one Alison Weir, an obsessed Jew-hater, whose likes are few and whose poisonous teachings and poisonous lies would be welcome (actually are welcome) in any neo-Nazi publication.

So, yes, Mr Weiss: Pecunia non olet indeed. Just don't inhale.

Hat tip: Adam Holland.
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Never mind Orwell

Says Dick Stanley, with a very good reason:

Meanwhile, back in North Carolina where the NAACP is holding anti-voter id protests, youre required to have a photo id to come along and wave a sign.

Read it all, it is a short one, as Texas Scribbler prefers them.
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Rule 5: Civilizations, the clash of

 
Is it, indeed?



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Ariel Sharon, RIP - the giant that left eight years ago

The man and his life story were both controversial. He changed allegiances in politics, changed his opinions and toward the end of his life succeeded to become hated both by the lefties and the righties, not to mention the Arab world, where saying his name was on par with mentioning Satan. Which means that he was going in the right direction.

Still, this is how I want to remember him: an authentic hero who loved his country and his people beyond everything. And, no matter how large was his share of mistakes, his deeds, his courage and his love matter more on the scale of his life.

RIP, Arik.

And a really good obituary by Marc Goldberg ar the Harry's Place: The Passing of a Warrior.
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Amnon Lord: Obama as a grand failure - or missing the great red herring.

An Israeli veteran journalist, Amnon Lord, published an article in the Hebrew edition of Maariv, titled American pundits: Obama as a grand failure. As a critical article on the behavior of the current US administration, the piece is scorching - and still it proves that Putin's maneuver succeeded beyond expectations to create and to put on our collective table a huge red herring that effectively sidetracked everyone.

Follows its translation (Google with my assistance) and a few remarks after that.

[Lede of the article]When Assad wins immunity, Obama is also expected to give legitimacy to Iran through meetings with Rouhani and through backing Putin's initiative to build another reactor.

Only a few pundits in the American media, who were loyal to President Barack Obama, continue to rationalize his political conduct on Syria last month and claim that it works correctly. His other supporters issue prophecies styled like that of Time magazine's Joe Klein, Obama is currently showing "breathtaking incompetence*". "In the process, he has damaged his presidency and weakened the nations standing in the world."

But among opponents of Obama there are those who have already gone far beyond the "unsuited for the job" and other explanations relating to the seriousness of the Obama administration. Norman Podhoretz, 82, who infrequently writes lately, was the first who dared to write what some people feel for a long time : the treatment of Syria is a failure, but this failure is a huge success of Obama's strategy to weaken - Yes, weaken ! - and harm the United States and its foreign policy .

Podhoretz wrote this about a week ago in the Wall Street Journal. He tied the deliberate sabotage, as he claimed, by Obama's of American foreign policy to what the American media was trying to whitewash and to hide for the past five years: his links with the radical anti-American left, his closeness to the preacher Jeremiah Wright, etc.

The treatment by Kerry/Obama pair of the chemical attack in Damascus contains in a nutshell the lack of basic morality that comes from what is considered "progressive", "humanistic" and "peaceful" ideals of global left in the form they get in U.S. In his desire to withdraw America for better world equilibrum and as an expression of moral relativism, Obama became a collaborator with the leaders responsible - each according to his contribution - for crimes against humanity. One is Bashar al-Assad, the second is his sponsor, defender and supporter, Vladimir Putin.

Ultimately, what President Obama is doing is nothing less than legitimizing a mass murderer responsible for gassing nearly 1500 people including hundreds of children. According to what develops in negotiations between John Kerry and Foreign Minister Lavrov, Assad will get immunity from possible attack on Syria and immunity from the court in The Hague. These gains - that will enable him to continue the slaughter - are achieved through the chemical attack! For this he really has to say "Spasibo" to Putin, as one of Israel's senior publicists has already mentioned.

Intellectuals among those who respond to the diplomatic horror that unveils before our eyes are muttering: this is how the life looks in the post - American period. The world order built after World War II is crumbling. But it is impossible to dismiss Obama's responsibility for the melee that carries off parts of the world in the absence of American leadership. We should expect now that Obama give further sponsorship and legitimacy to the Iranian leadership through direct meetings with the new President Hassan Rouhani.

Doing this, he will give a covert support to Putin's new initiative to build another reactor in Iran and to arm Iran with S-300 missiles. I mentioned last week that Russia preserves its provocation and disinformation instruments sharpened in its extensive toolbox. This past week we have seen a demo [of these tools]: Putin's provocative article in New York Times (and Ha'aretz) , which caused many Americans to want to "throw up" as a senior senator said.

At the same time Snowden, who acts now as an  agent on behalf of the Russians, released information harmful to Israel and intelligence that brews trouble between United States and Brazil. Russia's proxies are very well planted in the Western media. But it is still a "soft" campaign. Whoever keeps Iran under their wing will sooner or later push it to break through the nuclear threshold. Let's not allow the stink of old wars to hide the new wars Russians will try to ignite, using their old techniques . It would be another "successful failure", and expected one at that, by President Obama.

(*) The full text of the sentence is: "It has been one of the more stunning and inexplicable displays of presidential incompetence that Ive ever witnessed." Yep.

Now that you have read the article, you may (as I did) feel disturbed by some of its statements, disagree with the others - but you will probably agree with me that it's a strong one. Still, I have promised to show you the red herring.

This article, being an aggregate of several other articles that aim searing criticism (and more than that - accusations, if you mind the Podhoretz's piece), proves  beyond any doubt that Putin, with very little assistance from his buddy Baby Assad, succeeded in an endeavor he himself, probably, hardly believed in. Where the whole world was focusing on the relentless campaign of mass murder managed by Assad's regime for more than two years, ending the lives of more than 100,000 of his own people, no one talks about them now - not the Western pundits, at least. The hundred thousand** victims are swept off the table. It is as if they don't count anymore, being completely overshadowed by the Damascus gassing.

Look again at what Amnon Lord says "Ultimately, what President Obama is doing is nothing less than legitimizing a mass murderer responsible for gassing nearly 1500 people including hundreds of children." I don't blame Amnon Lord, he, like all other pundits, is seeing only the red herring created by Vladimir Vladimirovich. Mission accomplished.

Fairly soon we shall see the schedule of chemical weapons' transfer to "international control" published (but not necessarily adhered to), Baby Assad will get his "get out of jail" card, merrily turning back to his murderous daily tasks. Obama gets rescued from the "red line" crisis he created for himself, showing off now as a careful leader who is not prone to impetuous acts that could put Americans in the harm's way.

And finally, Putin will show off his new "peacemaker" crown, having succeeded in a peaceful mission where all others failed. And look hopefully in the general direction of Oslo.

And the mass graves will keep being dug and filled, again and again.

And this is the way this planet keeps revolving...

(**) The number itself is, probably, wrong by now. It is just that the "murder counter" stopped ticking, at least in the mass media, after the Damascus gassing. How many more Syrians died since the gassing? I don't know.
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