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Saco-Indonesia.com - Masalah transfer pricing atau transaksi barang dan jasa antara beberapa divisi pada suatu kelompok usaha dengan harga yang tidak wajar, baik menaikkan (mark up) atau menurunkan harga (mark down), masih menjadi persoalan utama dalam sistem perpajakan. Transfer pricing diidentikkan dengan upaya perusahaan mengakali pembayaran pajak.

Kondisi ini juga dirasakan kantor pajak di daerah, termasuk Kantor Wilayah Pajak Banten. Kepala Kanwil DJP Banten, Muhammad Haniv mengeluhkan praktik transfer pricing yang masih besar di wilayahnya. Kebanyakan dilakukan oleh perusahaan asing. Ini terjadi karena tidak ada regulasi tegas dan jelas untuk mengatasi transfer pricing.

"Hampir semua perusahaan PMA atau asing melakukan transfer pricing, kita ada masalah pabrik sepatu, rata-rata melakukan transfer pricing. Hanya untuk mengatasi transfer pricing itu kita belum cukup tool," ujar Muhammad Haniv di kantornya, Banten, Selasa (18/3).

Dia menyebutkan, rata-rata perusahaan asing memiliki kantor pusat di Cayman Island. Padahal, perusahaan tersebut fiktif dan hanya dijalankan melalui internet.

"Padahal tidak ada perusahaannya, hanya pula kosong. Nanti dicek, tidak ada. Kita harus bisa membuktikan dulu, jangan sembarang. Pertama alat, kedua orang, ketiga aturan. Kita belum punya peraturan yang baku," tegasnya.

Menurutnya, praktik transfer pricing bersifat komplikasi melibatkan pengetahuan tentang harga internasional. Sedangkan, di Indonesia tidak ada patokan untuk memastikan harga suatu barang yang dihasilkan pabrikan.

"Kita tidak punya agen luar negeri. Kedua, kerja sama pertukaran informasi dengan luar negeri belum intens. Kalau sudah, kita dapatkan perusahaan manapun yang Transfer pricing bisa kita atasi," katanya.

Dia mencontohkan ada beberapa investor asing yang masuk ke Banten dengan nilai investasi besar. Suami Cut Yanti ini menyebutkan, besaran investasi berkisar Rp 30 triliun hingga Rp 50 triliun. Hanya saja nilai investasi menjadi berkurang, sesuai dengan skema investment allowance.

Skema ini merupakan pengurangan penghasilan kena pajak berdasarkan persentase tertentu dari investasi baru atau bisa disebut penyusutan. Dia menyebutkan, di Banten yang paling besar nilai investasinya adalah PT. Krakatau Posko yang mencapai Rp 33 triliun.

"Investment allowance kan 10 persen dari nilai investasinya, misalnya Rp 30 triliun jadi investment allowance 1 tahun Rp 3 triliun yang mengurangi keuntungan dia," katanya.

Persoalan lain yang dihadapi Kanwil DJP Banten adalah pajak bahan baku impor. Haniv mengaku, mayoritas bahan baku di pabrikan baja selalu didatangkan dari impor. Namun, Kanwil DJP Banten belum memiliki alat untuk mengukur pajak bahan baku impor yang masuk melalui Banten.

"Jadinya besar akhirnya rugi terus. Belum lagi transfer pricing yang didapat dari harga bahan baku dipatok terlalu tinggi, harga jual barang jadi terlalu rendah. Jadi dua kita rugi di sini," jelasnya.

Sumber : merdeka.com

Editor : Maulana Lee

Hampir semua perusahaan asing akali bayar pajak

Semen juga merupakan jenis bahan bangunan material rumah yang paling sering digunakan, bahan bangunan material ini juga digunakan untuk dapat membuat sebuah pondasi. Selain kayu, logam dan besi, semen juga merupakan elemen yang sebenarnya tidak bisa ditinggal.

Saat ini, banyak sekali jenis semen yang beredar di pasaran toko bahan bangunan material. Namun, banyak sekali dari orang–orang yang tidak tahu cara memilih semen yang baik. Semen yang baik adalah semen yang bisa menghasilkan bangunan rumah minimalis yang berkualitas dan juga bagus. Yang paling penting saat pembelian semen itu adalah dengan mencoba kelunakan dan kelembutan semen dengan menekannya meski masih berada dalam kemasannya. Jika semen yang di tekan dari luar kemasan terasa keras, itu tandanya semen sudah terlalu lama disimpan dan sudah tidak dalam kondisi yang bagus lagi.

Lalu semen yang baik juga akan terlihat ketika sudah dikeluarkan dari kemasannya. Semen yang baik kualitasnya, adalah semen yang seluruh butirannya bisa terurai dan nampak lembut seperti debu, juga tidak menggumpal. Tapi jika semen tersebut mulai menggumpal dan terlihat kasar, maka kualitasnya juga sudah pasti berkurang. Apalagi jika sudah terlihat mengeras dan membatu seperti kerikil.

Kemudian setelah tahu dan mendapatkan semen yang baik, tentu kita juga harus tahu cara untuk menyimpan semen yang baik agar tidak turun kualitas semennya. Karena jika terjadi salah–salah dalam menyimpan semen, bisa akan membuat semen menjadi rusak dan juga mengeras. Kita tentu tidak ingin hal itu akan terjadi bukan? Oleh karena itu, ada sedikit cara untuk dapat menyiasati agar hal tersebut tidak terjadi.

Material bahan bangunan semen yang sudah dibuka atau yang belum dibuka harus disimpan dalam ruangan yang tertutup atau minimal terlindung dari sinar matahari dan hujan. Selain itu, kita juga harus memperhatikan permukaan lantainya. Sebaiknya, kita harus menyimpannya di permukaan lantai yang datar dan tidak berupa tanah.

Dan untuk semen yang belum dibuka dari kemasannya, kita juga bisa menggunakan kayu sebagai wadah landasan. Jadi, semen tidak langsung diletakkan pada lantai. Dan metode ini tentu telah memiliki tujuan. Jika terjadi penguapan air dan pengembunan didalam tanah atau dibawah lantai maka tidak akan langsung terkena semen. Otomatis, semen akan terhindar dari kerusakan. Jika semen yang disimpan dalam jumlah yang banyak, maka bisa disimpan dengan menggunakan konsep susunan batu bata. Saling berjajar, namun pada bagian atasnya telah diletakkan dalam posisi yang saling menyilang. Hal ini untuk dapat menghindari susunan kemasan semen agar tidak bisa jatuh dan tumpah. Selain itu, tujuan untuk menyimpan semen dengan metode ini adalah agar semen bisa mendapatkan celah atau ruang untuk mendapatkan udara dan terhindar dari penggumpalan.

Dan dari keadaan yang disimpan, untuk dapat menggunakan semen haruslah diambil dari stok pertama atau dari tumpukan pertama (bawah). Hal ini telah dilakukan agar menghindari penggumpalan pada semen karena disimpan terlalu lama. Dalam penyimpanan semen, hal yang harus diperhatikan juga adalah kebersihan dari tempat penyimpanan. Tempat yang lembap bisa akan membuat semen cepat menggumpal dan mengeras jauh lebih cepat. Begitu pula dengan dengan sirkulasi udara yang pengap, hal itu bisa menimbulkan masalah yang sama. Namun, jika tidak terdapat tempat penyimpanan di dalam ruangan atau seperti gudang untuk dapat menyimpan semen, maka sebaiknya gunakan tempat yang teduh dan lindungi dari sinar matahari. Untuk perlindungan lebih maksimal, kita bisa gunakan kain terpal.

Semoga tips dalam memilih bahan bangunan khususnya semen bisa bermanfaat untuk Anda! Selamat berbelanja!


 

TIPS MEMILIH BAHAN BANGUNAN

Cara Diet Sehat dan Alami - Bukan telah menjadi rahasia lagi jika kebanyakan wanita pasti selalu ingin tampil sempurna dengan tubuh yang ramping semampai demi untuk kepuasan pribadi ataupun untuk menyenangkan pasangan. Oleh karena itu, banyak wanita rela mati-matian melakukan diet, bahkan banyak yang rela mengeluarkan kocek dalam-dalam hanya untuk bisa mendapatkan bentuk tubuh yang diinginkan. Tetapi jangan sampai obsesi itu membuat Anda melupakan cara diet sehat yang aman bagi tubuh. Obat-obatan pengurus mungkin bekerja secara instant untuk menguruskan tubuh anda, namun bahaya jangka panjangnya sangat mengerikan.

Diet Sehat dan Alami

Bagaimana pun juga, memilih cara diet alami akan lebih baik daripada melakukan hal-hal yang dapat membahayakan kesehatan untuk mendapatkan bentuk tubuh idaman secara instant. Sebenarnya ada beberapa pilihan bagi Anda untuk bisa mendapatkan tubuh ramping seperti yang diinginkan. Pilihan itu misalnya operasi sedot lemak, mengonsumsi obat-obatan pelangsing tubuh, atau mengoleskan krim yang dikatakan dapat melunturkan lemak di kulit.

Fenomena ini juga dapat menyebabkan banyak berdirinya klinik-klinik penurunan berat badan, terutama di kota-kota besar. Tapi tentunya ada juga klinik pelangsingan yang menawarkan program diet sehat secara alami. Sebaiknya anda mengumpulkan informasi sebanyak-banyaknya tentang berbagai efek samping yang mungkin terjadi, sebelum Anda memutuskan untuk memilih salah satu terapi untuk melangsingkan tubuh.

Tips Diet secara Sehat dan Alami

Memiliki tubuh langsing tanpa mengeluarkan uang terlalu banyak, tanpa sakit atau tersiksa karena lapar, masih dapat Anda lakukan cara diet alami. Berikut adalah beberapa hal yang dapat anda lakukan.

    Tetaplah makan tiga kali secara teratur setiap hari. Terlambat makan akan dapat membuat Anda kelaparan dan makan dalam porsi banyak pada satu waktu. Dengan makan teratur, asupan makanan yang Anda konsumsi akan lebih teratur pula.
    Makanlah di meja makan dan kunyahlah hidangan secara perlahan sehingga Anda sadar berapa jumlah kalori yang masuk ke tubuh Anda. Makan sambil nonton televisi atau main game hanya akan membuat Anda makan lebih banyak karena berkonsentrasi pada tayangan yang Anda lihat, bukan pada makanan yang anda konsumsi.
    Jangan membiasakan diri makan malam atau ngemil mendekati jam tidur. Kebiasaan ini bisa menyebabkan berat badan Anda naik, dan Anda akan bangun dalam keadaan kelelahan karena pada waktu tidur, organ pencernaan masih harus bekerja mengolah makanan yang baru saja Anda santap.
    Tambahkan teh hijau dan susu kedelai pada menu makanan Anda, karena teh hijau dipercaya dapat meluruhkan lemak dan kolesterol, sedangkan susu kedelai juga dapat memenuhi kebutuhan protein. Susu kedelai lebih sehat karena tidak mengandung kolesterol seperti susu hewan.
    Tubuh membutuhkan karbohidrat sebagai sumber energi, tetapi konsumsi karbohidrat yang berlebihan, terutama karbohidrat olahan seperti nasi putih dan roti putih dapat menyebabkan kegemukan. Sebaiknya Anda mengganti konsumsi nasi putih dan roti dengan nasi merah dan roti gandum.
    Gantilah kebiasaan ngemil dengan memperbanyak makan sayur dan buah. Anda akan merasa kenyang lebih lama, dan kebutuhan vitamin serta mineral Anda bisa terpenuhi.
    Terakhir, untuk melengkapi program diet sehat dengan cara diet alami, luangkan waktu untuk berolah raga. Olah raga secara teratur juga dapat membantu mempercepat pembakaran kalori dalam tubuh Anda. Selain itu, olah raga dapat membantu menghilangkan stres dan membuat tubuh Anda lebih bugar.

Nah, mudah bukan menerapkan cara diet sehat dan alami? Diet dengan cara seperti ini memang tidak akan menunjukkan hasil secara instan. Namun, jika dijalankan dengan disiplin dan berkelanjutan, anda akan mendapatkan tubuh yang ideal tanpa efek samping. karena kebutuhan gizi anda masih tetap terpenuhi.

 

CARA DIET SEHAT DAN ALAMI

JAKARTA, Saco- Indonesia.com — Menteri Perekonomian Hatta Rajasa mengatakan, pengumuman kenaikan harga bahan bakar minyak (BBM) bersubsidi selambat-lambatnya tanggal 17 Juni 2013. Hal itu sesuai dengan selesainya rapat paripurna soal Rancangan Anggaran dan Pendapatan Belanja Negara Perubahan (RAPBNP 2013).

"Kenaikan harga BBM subsidi akan dilaksanakan selambat- lambatnya tanggal 17 Juni 2013 sesuai berakhirnya pembahasan APBNP 2013," kata Hatta Rajasa di Kantor Presiden seperti dikutip dari laman Sekretariat Kabinet di Jakarta, Selasa (4/6/2013).

Lebih lanjut, Hatta mengatakan bahwa pembahasan APBNP 2013 bukan hanya menjadi kepentingan pemerintah, melainkan juga negara. Dengan demikian, semua pihak terikat dengan jadwal ketat yang sudah ditetapkan DPR.

"Begitu selesai di DPR, pemerintah akan langsung mengumumkan penyesuaian harga BBM beserta kompensasinya," kata Hatta. Penyesuaian harga BMM bersubsidi, kata Hatta, harus segera dilakukan secepatnya, dan yang penting masyarakat harus dibantu. Hatta mengingatkan kepada para spekulan untuk tidak main-main dengan harga dan tidak mencoba melakukan penimbunan BBM.

"Hentikan spekulasi seperti itu karena akan berhadapan dengan hukum. Jangan berspekulasi," katanya. Dalam rangka menjaga stabilitas harga kebutuhan pokok menjelang puasa, Hatta mengatakan bahwa pemerintah akan melakukan intervensi demi mencukupi ketersediaan pangan nasional.

"Kita bersyukur bulan Mei terjadi deflasi dan berharap pada bulan Juni ini inflasi tidak terlalu tinggi. Caranya dengan menjaga pasokan bahan pangan sehingga cukup," tambahnya.

Untuk mengantisipasi inflasi yang tinggi, pihaknya sudah meminta jajarannya untuk secepatnya melakukan intervensi untuk menjaga harga pangan, terutama daging.

"Kasihan nanti menjelang puasa daging harganya tinggi. Rakyat kita kan ingin makan daging," ungkapnya.

Sementara itu, Menko Kesra Agung Laksono mengatakan, penyesuaian harga BBM bersubsidi harus dilakukan secepatnya karena volume BBM subsidi terus meningkat. Jika berlarut-larut, maka akan ada risikonya.

"Saat ini kuota BBM bersubsidi telah melampaui batas, yakni mencapai 48 juta kiloliter dari sebelumnya 46 juta kiloliter," ujar Agung. Terkait adanya partai anggota-anggota koalisi di kabinet yang menolak kesepakatan bersama menyangkut harga BBM serta kompensasinya, Agung mengingatkan, sebagai anggota koalisi yang tergabung dalam sekretariat gabungan, sebaiknya kesepakatan politik apa pun yang sudah disepakati dengan cara demokratis dan ikhlas seharusnya tinggal dilaksanakan. Terlebih lagi, jika hal itu menyangkut kepentingan rakyat banyak.

 
Editor :Liwon Maulana(galipat)
Kenaikan Harga BBM Bersubsidi Akan Diumumkan 17 Juni
Dari berita Tambo Pagaruyung dapat diketahui bagaiman keadaan Pagaruyung sesudah Adiyawarman demikian pula wawancara dengan S.M. Taufik Thaib SH. Dikatakan mengenai silisilah raja-raja Pagaruyung adalah sebagai berikut: Adityawarman (1339-1376) Ananggawarman (1376) Yang Dipertuan Sultan Bakilap Alam Yang Dipertuan Sultan Pasambahan Yang Dipertuan Sultan Alif gelar Khalifafullah Yang Dipertuan Sultan Barandangan Yang Dipertuan Sultan Patah (Sultan Muning II) Yang Dipertuan Sultan Muning III Yang Dipertuan Sultan Sembahwang Yang Dipertuan Sultan Bagagar Syah Yang Dipertuan Gadih Reni Sumpur 1912 Yang Dipertuan Gadih Mudo (1912-1915) Sultan Ibrahim 1915-1943 gelar Tuanku Ketek Drs. Sultan Usman 1943 (Kepala Kaum Keluarga Raja Pagaruyung) Dari data ini dapat ditarik kesimpulan bahwa sesudah Adityawarman raja-raja di Pagaruyung sudah menganut agama Islam sesuai dengan sebutan Sultan (pengaruh Islam). Bila Sultan Bakilap Alam memerintah tidak disebutkan oleh tambo tersebut, tetapi dapat diperkirakan sesudah tahun 1409, karena sampai 1409 pemerintahan Pagaruyung masih bersifat sentralisasi seperti sewaktu pemerintahan Adityawarman. Sesudah tahun tersebut pemerintahan Pagaruyung sudah desentralisasi dengan pengertian bahwa nagari-nagari sudah mempunyai otonom penuh dan pemerintahan di Pagaruyung sudah mulai melemah. Selanjutnya dikatakan bahwa di atas pemerintahan nagari-nagari terlihat adanya dua tingkat pemerintahan yaitu Rajo Tigo Selo dan Basa Ampek Balai. Rajo Tigo Selo dimaksudkan adalah tiga orang raja yang sekaligus berkuasa di bidang masing-masing. Raja Alam berkedudukan di Pagaruyung sebagai pucuk pimpinan, Raja Adat berkedudukan di Buo yang melaksanakan tugas-tugas kerajaan dibidang adat. Raja Ibadat berkedudukan di Sumpur Kudus dan melaksanakan urusan keagamaan kerajaan. Gambaran ini adalah lembaga pemerintahan di tingkat raja. Sedangkan ditingkat Menteri dan Dewan Menteri yang dimaksud dengan Basa Ampek Balai terdiri dari: 1. Bandaro (Titah) di Sungai Tarab sebagai Perdana Menteri 2. Tuan Kadi di Padang Ganting yang mengurus masalah Agama 3. Indomo di Saruaso mengurus masalah keuangan 4. Makhudum di Sumanik yang mengurus masalah pertahanan dan rantau Masyarakat nagari dalam mengusut persoalannya berjenjang naik sampai ketingkat kerajaan. Dibidang adat dari nagari terus ke Bandaro dan kalau tidak putus juga diteruskan lagi kepada Raja Buo dan kalau tidak putus juga masalahnya diteruskan lagi kepada Raja Alam di Pagaruyung yang akan memberikan kata putus. Begitu juga dalam bidang agama. Dari nagari naik kepada tuan Kadi di Padang Ganting, terus kepada raja Ibadat di Sumpur Kudus, dan bula tidak selesai juga akhirnya sampai kepada raja Alam yang akan memberikan kata putusnya. Selanjutnya dikatakan bahwa Lembaga Rajo Tigo Selo dibentuk bersama dengan pembentukan Lembaga Basa Ampek Balai. Penobatan dan pelatikan Rajo Tigo Selo dan Basa Ampek Balai bersamaan pula dengan pengangkatan dan pengiriman “Sultan Nan Salapan” ke daerah rantau Minangkabau yaitu daerah-daerah: Aceh, Palembang, Tambusai, Rao, Sungai Pagu, Bandar Sepuluh, Siak Indra Pura, Rembau Sri Menanti dan lain-lain. Pengangkatan dan pelantikan itu dilakukan oleh Sultan Bakilap Alam. Dalam hal ini Bahar Dt Nagari Basa, mengatakan bahwa Basa Ampek Balai pada mulanya terdiri dari Bandaro di Sungai Tarap, yang menjadi Payung Panji Koto Piliang; Datuk Makhudum di Sumanik yang menjadi Pasak Kungkung Koto Piliang; Indomo di Saruaso yang menjadi Amban Puruak (bendahara) Koto Piliang; Tuan Gadang di Batipuah yang menjadi Harimau Campo Koto Piliang, yaitu Menteri Pertahanan Koto Piliang. Kemudian setelah Islam masuk ke Minangkabau dimasukkan Tuan Kadhi sebagai anggota Basa Ampek Balai dan “Tuan Gadang” di Batipuh ke luar dari keanggotaan itu dengan berdiri sendiri sebagai orang yang bertanggung jawab dalam masalah pertahanan Koto Piliang. Semuanya itu terdapat di Tanah Datar yang merupakan pucuk pimpinan di Minangkabau. Selanjutnya dikatakan yang menjadi kebesaran Luhak Agam adalah Parik Paga dan Kebesaran Lima Puluh Kota adalah Penghulu. Dari keterangan itu yang dapat diambil kesimpulan bahwa Lembaga Basa Ampek Balai sudah ada sebelum Islam masuk ke Minangkabau dengan bukti seperti yang dikatakan oleh Datuk Nagari Basa dengan susunan yang sedikit berbeda dari apa yang kita kenal kemudian. Baru sesudah Islam masuk ke Minangkabau kedudukan Tuan Kadhi diserahkan untuk mengurus masalah agama Islam. Selanjutnya susunan Basa Ampek Balai dengan Tuan Gadang sudah seperti yang kita kenal sekarang ini. Mengenai susunan pemerintahan Pagaruyung sesudah Adityawarman ini diuraikan dengan lengkap dalam cerita Cindua Mato. Cindua Mato (Candra Mata) adalah sebuah cerita rakyat Minangkabau yang menggambarkan tentang keadaan pemerintahan Minangkabau Pagaruyung di zaman kebesarannya. Walaupun dalam cerita ini mengenai raja-raja yang diceritakan sudah ada unsur legendanya, tetapi yang mengenai masalah lainnya sama dengan apa yang dikatakan Tambo. Menurut Tambo, Basa Ampek Balai pernah memegang kedudukan Raja Alam yaitu sesudah Sultan Alif meninggal, karena orang yang akan menggantikan Sultan Alih masih belum dewasa. Buat sementara dipegang oleh Basa Ampek BalaKERAJAAN PAGARUYUNG SESUDAH ADITYAWARMAN

WASHINGTON — The last three men to win the Republican nomination have been the prosperous son of a president (George W. Bush), a senator who could not recall how many homes his family owned (John McCain of Arizona; it was seven) and a private equity executive worth an estimated $200 million (Mitt Romney).

The candidates hoping to be the party’s nominee in 2016 are trying to create a very different set of associations. On Sunday, Ben Carson, a retired neurosurgeon, joined the presidential field.

Senator Marco Rubio of Florida praises his parents, a bartender and a Kmart stock clerk, as he urges audiences not to forget “the workers in our hotel kitchens, the landscaping crews in our neighborhoods, the late-night janitorial staff that clean our offices.”

Gov. Scott Walker of Wisconsin, a preacher’s son, posts on Twitter about his ham-and-cheese sandwiches and boasts of his coupon-clipping frugality. His $1 Kohl’s sweater has become a campaign celebrity in its own right.

Senator Rand Paul of Kentucky laments the existence of “two Americas,” borrowing the Rev. Dr. Martin Luther King Jr.’s phrase to describe economically and racially troubled communities like Ferguson, Mo., and Detroit.

Photo
 
Senator Marco Rubio of Florida praises his parents, a bartender and a Kmart stock clerk. Credit Joe Raedle/Getty Images

“Some say, ‘But Democrats care more about the poor,’ ” Mr. Paul likes to say. “If that’s true, why is black unemployment still twice white unemployment? Why has household income declined by $3,500 over the past six years?”

We are in the midst of the Empathy Primary — the rhetorical battleground shaping the Republican presidential field of 2016.

Harmed by the perception that they favor the wealthy at the expense of middle-of-the-road Americans, the party’s contenders are each trying their hardest to get across what the elder George Bush once inelegantly told recession-battered voters in 1992: “Message: I care.”

Their ability to do so — less bluntly, more sincerely — could prove decisive in an election year when power, privilege and family connections will loom large for both parties.

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Questions of understanding and compassion cost Republicans in the last election. Mr. Romney, who memorably dismissed the “47 percent” of Americans as freeloaders, lost to President Obama by 63 percentage points among voters who cast their ballots for the candidate who “cares about people like me,” according to exit polls.

And a Pew poll from February showed that people still believe Republicans are indifferent to working Americans: 54 percent said the Republican Party does not care about the middle class.

That taint of callousness explains why Senator Ted Cruz of Texas declared last week that Republicans “are and should be the party of the 47 percent” — and why another son of a president, Jeb Bush, has made economic opportunity the centerpiece of his message.

With his pedigree and considerable wealth — since he left the Florida governor’s office almost a decade ago he has earned millions of dollars sitting on corporate boards and advising banks — Mr. Bush probably has the most complicated task making the argument to voters that he understands their concerns.

On a visit last week to Puerto Rico, Mr. Bush sounded every bit the populist, railing against “elites” who have stifled economic growth and innovation. In the kind of economy he envisions leading, he said: “We wouldn’t have the middle being squeezed. People in poverty would have a chance to rise up. And the social strains that exist — because the haves and have-nots is the big debate in our country today — would subside.”

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Who Is Running for President (and Who’s Not)?

Republicans’ emphasis on poorer and working-class Americans now represents a shift from the party’s longstanding focus on business owners and “job creators” as the drivers of economic opportunity.

This is intentional, Republican operatives said.

In the last presidential election, Republicans rushed to defend business owners against what they saw as hostility by Democrats to successful, wealthy entrepreneurs.

“Part of what you had was a reaction to the Democrats’ dehumanization of business owners: ‘Oh, you think you started your plumbing company? No you didn’t,’ ” said Grover Norquist, the conservative activist and president of Americans for Tax Reform.

But now, Mr. Norquist said, Republicans should move past that. “Focus on the people in the room who know someone who couldn’t get a job, or a promotion, or a raise because taxes are too high or regulations eat up companies’ time,” he said. “The rich guy can take care of himself.”

Democrats argue that the public will ultimately see through such an approach because Republican positions like opposing a minimum-wage increase and giving private banks a larger role in student loans would hurt working Americans.

“If Republican candidates are just repeating the same tired policies, I’m not sure that smiling while saying it is going to be enough,” said Guy Cecil, a Democratic strategist who is joining a “super PAC” working on behalf of Hillary Rodham Clinton.

Republicans have already attacked Mrs. Clinton over the wealth and power she and her husband have accumulated, caricaturing her as an out-of-touch multimillionaire who earns hundreds of thousands of dollars per speech and has not driven a car since 1996.

Mr. Walker hit this theme recently on Fox News, pointing to Mrs. Clinton’s lucrative book deals and her multiple residences. “This is not someone who is connected with everyday Americans,” he said. His own net worth, according to The Milwaukee Journal Sentinel, is less than a half-million dollars; Mr. Walker also owes tens of thousands of dollars on his credit cards.

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But showing off a cheap sweater or boasting of a bootstraps family background not only helps draw a contrast with Mrs. Clinton’s latter-day affluence, it is also an implicit argument against Mr. Bush.

Mr. Walker, who featured a 1998 Saturn with more than 100,000 miles on the odometer in a 2010 campaign ad during his first run for governor, likes to talk about flipping burgers at McDonald’s as a young person. His mother, he has said, grew up on a farm with no indoor plumbing until she was in high school.

Mr. Rubio, among the least wealthy members of the Senate, with an estimated net worth of around a half-million dollars, uses his working-class upbringing as evidence of the “exceptionalism” of America, “where even the son of a bartender and a maid can have the same dreams and the same future as those who come from power and privilege.”

Mr. Cruz alludes to his family’s dysfunction — his parents, he says, were heavy drinkers — and recounts his father’s tale of fleeing Cuba with $100 sewn into his underwear.

Gov. Chris Christie of New Jersey notes that his father paid his way through college working nights at an ice cream plant.

But sometimes the attempts at projecting authenticity can seem forced. Mr. Christie recently found himself on the defensive after telling a New Hampshire audience, “I don’t consider myself a wealthy man.” Tax returns showed that he and his wife, a longtime Wall Street executive, earned nearly $700,000 in 2013.

The story of success against the odds is a political classic, even if it is one the Republican Party has not been able to tell for a long time. Ronald Reagan liked to say that while he had not been born on the wrong side of the tracks, he could always hear the whistle. Richard Nixon was fond of reminding voters how he was born in a house his father had built.

“Probably the idea that is most attractive to an average voter, and an idea that both Republicans and Democrats try to craft into their messages, is this idea that you can rise from nothing,” said Charles C. W. Cooke, a writer for National Review.

There is a certain delight Republicans take in turning that message to their advantage now.

“That’s what Obama did with Hillary,” Mr. Cooke said. “He acknowledged it openly: ‘This is ridiculous. Look at me, this one-term senator with dark skin and all of America’s unsolved racial problems, running against the wife of the last Democratic president.”

G.O.P. Hopefuls Now Aiming to Woo the Middle Class

Mr. Mankiewicz, an Oscar-nominated screenwriter for “I Want to Live!,” also wrote episodes of television shows such as “Star Trek” and “Marcus Welby, M.D.”

Don Mankiewicz, Screenwriter in a Family Film Tradition, Dies at 93

Mr. Fox, known for his well-honed countrified voice, wrote about things dear to South Carolina and won over Yankee critics.

William Price Fox, Admired Southern Novelist and Humorist, Dies at 89

“It was really nice to play with other women and not have this underlying tone of being at each other’s throats.”

ay 4, 2015 ‘Game of Thrones’ Q&A: Keisha Castle-Hughes on the Tao of the Sand Snakes

Mr. Miller, of the firm Weil, Gotshal & Manges, represented companies including Lehman Brothers, General Motors and American Airlines, and mentored many of the top Chapter 11 practitioners today.

Harvey R. Miller, Renowned Bankruptcy Lawyer, Dies at 82

Mr. Tepper was not a musical child and had no formal training, but he grew up to write both lyrics and tunes, trading off duties with the other member of the team, Roy C. Bennett.

Sid Tepper Dies at 96; Delivered ‘Red Roses for a Blue Lady’ and Other Songs

Even as a high school student, Dave Goldberg was urging female classmates to speak up. As a young dot-com executive, he had one girlfriend after another, but fell hard for a driven friend named Sheryl Sandberg, pining after her for years. After they wed, Mr. Goldberg pushed her to negotiate hard for high compensation and arranged his schedule so that he could be home with their children when she was traveling for work.

Mr. Goldberg, who died unexpectedly on Friday, was a genial, 47-year-old Silicon Valley entrepreneur who built his latest company, SurveyMonkey, from a modest enterprise to one recently valued by investors at $2 billion. But he was also perhaps the signature male feminist of his era: the first major chief executive in memory to spur his wife to become as successful in business as he was, and an essential figure in “Lean In,” Ms. Sandberg’s blockbuster guide to female achievement.

Over the weekend, even strangers were shocked at his death, both because of his relatively young age and because they knew of him as the living, breathing, car-pooling center of a new philosophy of two-career marriage.

“They were very much the role models for what this next generation wants to grapple with,” said Debora L. Spar, the president of Barnard College. In a 2011 commencement speech there, Ms. Sandberg told the graduates that whom they married would be their most important career decision.

In the play “The Heidi Chronicles,” revived on Broadway this spring, a male character who is the founder of a media company says that “I don’t want to come home to an A-plus,” explaining that his ambitions require him to marry an unthreatening helpmeet. Mr. Goldberg grew up to hold the opposite view, starting with his upbringing in progressive Minneapolis circles where “there was woman power in every aspect of our lives,” Jeffrey Dachis, a childhood friend, said in an interview.

The Goldberg parents read “The Feminine Mystique” together — in fact, Mr. Goldberg’s father introduced it to his wife, according to Ms. Sandberg’s book. In 1976, Paula Goldberg helped found a nonprofit to aid children with disabilities. Her husband, Mel, a law professor who taught at night, made the family breakfast at home.

Later, when Dave Goldberg was in high school and his prom date, Jill Chessen, stayed silent in a politics class, he chastised her afterward. He said, “You need to speak up,” Ms. Chessen recalled in an interview. “They need to hear your voice.”

Years later, when Karin Gilford, an early employee at Launch Media, Mr. Goldberg’s digital music company, became a mother, he knew exactly what to do. He kept giving her challenging assignments, she recalled, but also let her work from home one day a week. After Yahoo acquired Launch, Mr. Goldberg became known for distributing roses to all the women in the office on Valentine’s Day.

Ms. Sandberg, who often describes herself as bossy-in-a-good-way, enchanted him when they became friendly in the mid-1990s. He “was smitten with her,” Ms. Chessen remembered. Ms. Sandberg was dating someone else, but Mr. Goldberg still hung around, even helping her and her then-boyfriend move, recalled Bob Roback, a friend and co-founder of Launch. When they finally married in 2004, friends remember thinking how similar the two were, and that the qualities that might have made Ms. Sandberg intimidating to some men drew Mr. Goldberg to her even more.

Over the next decade, Mr. Goldberg and Ms. Sandberg pioneered new ways of capturing information online, had a son and then a daughter, became immensely wealthy, and hashed out their who-does-what-in-this-marriage issues. Mr. Goldberg’s commute from the Bay Area to Los Angeles became a strain, so he relocated, later joking that he “lost the coin flip” of where they would live. He paid the bills, she planned the birthday parties, and both often left their offices at 5:30 so they could eat dinner with their children before resuming work afterward.

Friends in Silicon Valley say they were careful to conduct their careers separately, politely refusing when outsiders would ask one about the other’s work: Ms. Sandberg’s role building Facebook into an information and advertising powerhouse, and Mr. Goldberg at SurveyMonkey, which made polling faster and cheaper. But privately, their work was intertwined. He often began statements to his team with the phrase “Well, Sheryl said” sharing her business advice. He counseled her, too, starting with her salary negotiations with Mark Zuckerberg.

“I wanted Mark to really feel he stretched to get Sheryl, because she was worth it,” Mr. Goldberg explained in a 2013 “60 Minutes” interview, his Minnesota accent and his smile intact as he offered a rare peek of the intersection of marriage and money at the top of corporate life.

 

 

While his wife grew increasingly outspoken about women’s advancement, Mr. Goldberg quietly advised the men in the office on family and partnership matters, an associate said. Six out of 16 members of SurveyMonkey’s management team are female, an almost unheard-of ratio among Silicon Valley “unicorns,” or companies valued at over $1 billion.

When Mellody Hobson, a friend and finance executive, wrote a chapter of “Lean In” about women of color for the college edition of the book, Mr. Goldberg gave her feedback on the draft, a clue to his deep involvement. He joked with Ms. Hobson that she was too long-winded, like Ms. Sandberg, but aside from that, he said he loved the chapter, she said in an interview.

By then, Mr. Goldberg was a figure of fascination who inspired a “where can I get one of those?” reaction among many of the women who had read the best seller “Lean In.” Some lamented that Ms. Sandberg’s advice hinged too much on marrying a Dave Goldberg, who was humble enough to plan around his wife, attentive enough to worry about which shoes his young daughter would wear, and rich enough to help pay for the help that made the family’s balancing act manageable.

Now that he is gone, and Ms. Sandberg goes from being half of a celebrated partnership to perhaps the business world’s most prominent single mother, the pages of “Lean In” carry a new sting of loss.

“We are never at 50-50 at any given moment — perfect equality is hard to define or sustain — but we allow the pendulum to swing back and forth between us,” she wrote in 2013, adding that they were looking forward to raising teenagers together.

“Fortunately, I have Dave to figure it out with me,” she wrote.

Dave Goldberg Was Lifelong Women’s Advocate

Mr. Goldberg was a serial Silicon Valley entrepreneur and venture capitalist who was married to Sheryl Sandberg, the chief operating officer of Facebook.

Dave Goldberg Was Lifelong Women’s Advocate

Dave Goldberg, Head of Web Survey Company and Half of a Silicon Valley Power Couple, Dies at 47

BEIJING (AP) — The head of Taiwan's Nationalists reaffirmed the party's support for eventual unification with the mainland when he met Monday with Chinese President Xi Jinping as part of continuing rapprochement between the former bitter enemies.

Nationalist Party Chairman Eric Chu, a likely presidential candidate next year, also affirmed Taiwan's desire to join the proposed Chinese-led Asian Infrastructure Investment Bank during the meeting in Beijing. China claims Taiwan as its own territory and doesn't want the island to join using a name that might imply it is an independent country.

Chu's comments during his meeting with Xi were carried live on Hong Kong-based broadcaster Phoenix Television.

The Nationalists were driven to Taiwan by Mao Zedong's Communists during the Chinese civil war in 1949, leading to decades of hostility between the sides. Chu, who took over as party leader in January, is the third Nationalist chairman to visit the mainland and the first since 2009.

Relations between the communist-ruled mainland and the self-governing democratic island of Taiwan began to warm in the 1990s, partly out of their common opposition to Taiwan's formal independence from China, a position advocated by the island's Democratic Progressive Party.

Despite increasingly close economic ties, the prospect of political unification has grown increasingly unpopular on Taiwan, especially with younger voters. Opposition to the Nationalists' pro-China policies was seen as a driver behind heavy local electoral defeats for the party last year that led to Taiwanese President Ma Ying-jeou resigning as party chairman.

Taiwan party leader affirms eventual reunion with China

Though Robin and Joan Rolfs owned two rare talking dolls manufactured by Thomas Edison’s phonograph company in 1890, they did not dare play the wax cylinder records tucked inside each one.

The Rolfses, longtime collectors of Edison phonographs, knew that if they turned the cranks on the dolls’ backs, the steel phonograph needle might damage or destroy the grooves of the hollow, ring-shaped cylinder. And so for years, the dolls sat side by side inside a display cabinet, bearers of a message from the dawn of sound recording that nobody could hear.

In 1890, Edison’s dolls were a flop; production lasted only six weeks. Children found them difficult to operate and more scary than cuddly. The recordings inside, which featured snippets of nursery rhymes, wore out quickly.

Yet sound historians say the cylinders were the first entertainment records ever made, and the young girls hired to recite the rhymes were the world’s first recording artists.

Year after year, the Rolfses asked experts if there might be a safe way to play the recordings. Then a government laboratory developed a method to play fragile records without touching them.

Audio

The technique relies on a microscope to create images of the grooves in exquisite detail. A computer approximates — with great accuracy — the sounds that would have been created by a needle moving through those grooves.

In 2014, the technology was made available for the first time outside the laboratory.

“The fear all along is that we don’t want to damage these records. We don’t want to put a stylus on them,” said Jerry Fabris, the curator of the Thomas Edison Historical Park in West Orange, N.J. “Now we have the technology to play them safely.”

Last month, the Historical Park posted online three never-before-heard Edison doll recordings, including the two from the Rolfses’ collection. “There are probably more out there, and we’re hoping people will now get them digitized,” Mr. Fabris said.

The technology, which is known as Irene (Image, Reconstruct, Erase Noise, Etc.), was developed by the particle physicist Carl Haber and the engineer Earl Cornell at Lawrence Berkeley. Irene extracts sound from cylinder and disk records. It can also reconstruct audio from recordings so badly damaged they were deemed unplayable.

“We are now hearing sounds from history that I did not expect to hear in my lifetime,” Mr. Fabris said.

The Rolfses said they were not sure what to expect in August when they carefully packed their two Edison doll cylinders, still attached to their motors, and drove from their home in Hortonville, Wis., to the National Document Conservation Center in Andover, Mass. The center had recently acquired Irene technology.

Audio

Cylinders carry sound in a spiral groove cut by a phonograph recording needle that vibrates up and down, creating a surface made of tiny hills and valleys. In the Irene set-up, a microscope perched above the shaft takes thousands of high-resolution images of small sections of the grooves.

Stitched together, the images provide a topographic map of the cylinder’s surface, charting changes in depth as small as one five-hundredth the thickness of a human hair. Pitch, volume and timbre are all encoded in the hills and valleys and the speed at which the record is played.

At the conservation center, the preservation specialist Mason Vander Lugt attached one of the cylinders to the end of a rotating shaft. Huddled around a computer screen, the Rolfses first saw the wiggly waveform generated by Irene. Then came the digital audio. The words were at first indistinct, but as Mr. Lugt filtered out more of the noise, the rhyme became clearer.

“That was the Eureka moment,” Mr. Rolfs said.

In 1890, a girl in Edison’s laboratory had recited:

There was a little girl,

And she had a little curl

Audio

Right in the middle of her forehead.

When she was good,

She was very, very good.

But when she was bad, she was horrid.

Recently, the conservation center turned up another surprise.

In 2010, the Woody Guthrie Foundation received 18 oversize phonograph disks from an anonymous donor. No one knew if any of the dirt-stained recordings featured Guthrie, but Tiffany Colannino, then the foundation’s archivist, had stored them unplayed until she heard about Irene.

Last fall, the center extracted audio from one of the records, labeled “Jam Session 9” and emailed the digital file to Ms. Colannino.

“I was just sitting in my dining room, and the next thing I know, I’m hearing Woody,” she said. In between solo performances of “Ladies Auxiliary,” “Jesus Christ,” and “Dead or Alive,” Guthrie tells jokes, offers some back story, and makes the audience laugh. “It is quintessential Guthrie,” Ms. Colannino said.

The Rolfses’ dolls are back in the display cabinet in Wisconsin. But with audio stored on several computers, they now have a permanent voice.

Ghostly Voices From Thomas Edison’s Dolls Can Now Be Heard

Ms. von Furstenberg made her debut in the movies and on the Broadway stage in the early 1950s as a teenager and later reinvented herself as a television actress, writer and philanthropist.

Betsy von Furstenberg, Baroness and Versatile Actress, Dies at 83

Ms. Plisetskaya, renowned for her fluidity of movement, expressive acting and willful personality, danced on the Bolshoi stage well into her 60s, but her life was shadowed by Stalinism.

Maya Plisetskaya, Ballerina Who Embodied Bolshoi, Dies at 89

A lapsed seminarian, Mr. Chambers succeeded Saul Alinsky as leader of the social justice umbrella group Industrial Areas Foundation.

Edward Chambers, Early Leader in Community Organizing, Dies at 85

Under Mr. Michelin’s leadership, which ended when he left the company in 2002, the Michelin Group became the world’s biggest tire maker, establishing a big presence in the United States and other major markets overseas.

François Michelin, Head of Tire Company, Dies at 88

Hired in 1968, a year before their first season, Mr. Fanning spent 25 years with the team, managing them to their only playoff appearance in Canada.

Jim Fanning, 87, Dies; Lifted Baseball in Canada With Expos
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