Etika Profesi Akuntansi

Etika Profesi Akuntansi dalam Kehidupan Sehari - Hari

1.      1 Oktober 2014

Etika Berpakaian

Pada hari ini saya bertemu dengan seorang remaja perempuan yang berpakaian mini dan baju ketat di area sekolah. Seharusnya remaja tersebut tidak memakainya karena berada dilingkunagan tersebut dan mencerminkan bahwa ia tidak memiliki etika yang baik.

2.      2 Oktober 2014

Etika Berkomunikasi

Hari ini saya bertemu dengan seorang anak berusia 5 tahun bersama ibunya di pusat pembelanjaan. Ketika itu ibunya sedang marah karena anaknya nangis minta dibelikan mainan yang ia inginkan. Dengan spontan ibunya memarahinya dengan kata – kata kasar, seharusnya ibunya bias lebih bijak dalam menenangkan anaknya. Karena ini tidak pantas ditiru dan didengar.

3.      3 Oktober 2014

Etika Berlalu Lintas

Hari ini saya melihat murid salah satu SMA yang melanggar peraturan lalu lintas. Murid tersebut tidak memakai helm saat bverkendara dan iamnerobos lampu merah. Hal ini sangat tidak patut dicontoh karena dapat membahayakan murid tersebut.

4.      4 Oktober 2014

Etika Berbahasa

Pada hari ini saya mendengar anak berbicara dengan ibunya menggunakan bahasa yang sekarang sedang trend “elu gue”. Sebenarnya bahasa ini tidak pantas digunakan apalagi berbicara dengan ibu kita sendiri. Ini sangat tidak sopan dan berkaitan dengan norma sopan santun yang kurang yang ada dilingkungannya. Dan ini harus dirubah agar tidak berkelanjutan.

5.      5 Oktober 2014

Etika Bertelepon

Pada hari ini saya melihat seorang asisten rumah tangga Ketika anda menerima atau menelepon menggunakan telepon rumah milik majikannya. Seharusnya bukan digunakan untuk urusan pribadi. Kalaupun kepepet menggunakan fasilitas telepon untuk keperluan pribadi, jangan menggunakan line telepon terlalu lama.

6.      6 Oktober 2014

Etika Bertamu

Banyak orang yang menyepelekan saat bertamu, yaitu dengan berbicara sampai larut malam, menyanyi bersama – sama di teras hingga tetangga terganggu dan lain – lain. Hal ini dapat dijadikan pembelajaran bahewa saat bertamu kita harusnya melihat keadaan, waktu dan tempat agar yang punya rumah tidak merasa risih dengan kita.

TOEFL Reading Test 2

Smart Energy

The next few decades will see great changes in the way energy is supplied and used.  In some major oil producing nations, 'peak oil' has already been reached, and there are increasing fears of global warming.  Consequently, many countries are focusing on the switch to a low carbon economy. This transition will lead to major changes in the supply and use of electricity.  [A] Firstly, there will be an increase in overall demand, as consumers switch from oil and gas to electricity to power their homes and vehicles.  [B]Secondly, there will be an increase in power generation, not only in terms of how much is generated, but also how it is generated, as there is growing electricity generation from renewable sources. [C] There is also likely more electricity generation centres, as households and communities take up the opportunity to install photovoltaic cells and small scale wind turbines. To meet these challenges, countries are investing in Smart Grid technology.  [D] This system aims to provide the electricity industry with a better understanding of power generation and demand, and to use this information to create a more efficient power network.

Smart Grid technology basically involves the application of a computer system to the electricity network.  The computer system can be used to collect information about supply and demand and improve engineer's ability to manage the system.  With better information about electricity demand, the network will be able to increase the amount of electricity delivered per unit generated, leading to potential reductions in fuel needs and carbon emissions.  Moreover, the computer system will assist in reducing operational and maintenance costs.

Smart Grid technology offers benefits to the consumer too.  They will be able to collect real-time information on their energy use for each appliance.  Varying tariffs throughout the day will give customers the incentive to use appliances at times when supply greatly exceeds demand, leading to great reductions in bills.  For example, they may use their washing machines at night.  Smart meters can also be connected to the internet or telephone system, allowing customers to switch appliances on or off remotely.  Furthermore, if houses are fitted with the apparatus to generate their own power, appliances can be set to run directly from the on-site power source, and any excess can be sold to the grid.

With these changes comes a range of challenges.  The first involves managing the supply and demand.  Sources of renewable energy, such as wind, wave and solar, are notoriously unpredictable, and nuclear power, which is also set to increase as nations switch to alternative energy sources, is inflexible.  With oil and gas, it is relatively simple to increase the supply of energy to match the increasing demand during peak times of the day or year.  With alternative sources, this is far more difficult, and may lead to blackouts or system collapse.  Potential solutions include investigating new and efficient ways to store energy and encouraging consumers to use electricity at off-peak times.

A second problem is the fact that many renewable power generation sources are located in remote areas, such as windy uplands and coastal regions, where there is currently a lack of electrical infrastructure.  New infrastructures therefore must be built.  Thankfully, with improved smart technology, this can be done more efficiently by reducing the reinforcement or construction costs.

Although Smart Technology is still in its infancy, pilot schemes to promote and test it are alreadyunderway.  Consumers are currently testing the new smart meters which can be used in their homes to manage electricity use.  There are also a number of demonstrations being planned to show how the smart technology could practically work, and trials are in place to test the new electrical infrastructure.  It is likely that technology will be added in 'layers', starting with 'quick win' methods which will provide initial carbon savings, to be followed by more advanced systems at a later date.  Cities are prime candidates for investment into smart energy, due to the high population density and high energy use.  It is here where Smart Technology is likely to be promoted first, utilising a range of sustainable power sources, transport solutions and an infrastructure for charging electrically powered vehicles.  The infrastructure is already changing fast.  By the year 2050, changes in the energy supply will have transformed our homes, our roads and our behaviour.

1  According to paragraph 1, what has happened in some oil producing countries?

 A They are unwilling to sell their oil any more. 
 B They are not producing as much oil as they used to. 
 C The supply of oil is unpredictable. 
 D Global warming is more sever here than in other countries. 

2  Where in paragraph 1 can the following sentence be placed? 
There is also likely more electricity generation centres, as households and communities take up the opportunity to install photovoltaic cells and small scale wind turbines. 

 A 
 B 
 C 
 D 

3  Which of the following is NOT a benefit of Smart Grid technology to consumers?

 A It can reduce their electricity bills. 
 B It can tell them how much energy each appliance is using. 
 C It can allow them to turn appliances on and off when they are not at home. 
 D It can reduce the amount of energy needed to power appliances. 

4  According to paragraph 4, what is the problem with using renewable sources of power?

 A They do not provide much energy. 
 B They often cause system failure and blackouts. 
 C They do not supply a continuous flow of energy. 
 D They can't be used at off-peak times. 

5  In paragraph 5, what can be inferred about cities in the future?

 A More people will be living in cities in the future than nowadays. 
 B People in cities will be using cars and buses powered by electricity. 
 C All buildings will generate their own electricity. 
 D Smart Grid technology will only be available in cities. 

6  The word 'remote' in paragraph 5 could be best replace by:

 A isolated 
 B crowded 
 C attractive 
 D alone 

7  The word 'underway' in paragraph 6 is closest in meaning to:

 A permanent 
 B complete 
 C beneficial 
 D in progress 

8  17 What is the main idea of the final paragraph? (paragraph 6).

 A To describe who will benefit from Smart Grid technology first. 
 B To outline the advantages of Smart Grid technology. 
 C To summarise the main ideas in the previous paragraphs. 
 D To describe how, where and when Smart Technology will be introduced. 

9  In paragraph 6, what can be inferred about the introduction of Smart Grid Technology?

 A The technologies which produce most benefits will be introduced first. 
 B The cheapest technologies will be introduced first. 
 C The technologies which are most difficult to put into place will be introduced first. 
 D Technologically advanced systems will be introduced first. 

 Sumber: http://www.examenglish.com/TOEFL/TOEFL_reading2.htm

Tips and Trick TOEFL Structure Answering Questions

Putri Rima Alifiana

3EB24/25211667

To answer the question structure on the TOEFL test is the first thing to take note is not  interpreted first. make the process of interpreting it is the last alternative. There should also note that in terms of structure, because it is always in the form of sentence (Subject + Verb). Verbnya search sebabagi following rules:

1.      If there is only one verb then no conjungtion (conjunctive)

2.      verb If there is then there is 1 conjungtion (remember! conjuntion it connects  between sentences and sentences)

3.       verb If no then there are 2 conjangtion, and so on

4.      Rule applies to this search is the verb tenses, both active and passive sentences

Some things you should consider:

1. Always remember that sentence (sentence) that consists of a subject and a predicate (verb)

    For example: _______ was backed up for miles on the freeway

a. Yesterday

b. In the morning

c. Traffic

d. Cars

The answer is Traffic. Because the sentence above is contained verb (was backed) and no conjungtion, so by the rules then we just need a subject. Answer (a) and (b) an adverb, whereas answer (d) is not in accordance with the sentence.

2. Careful with present participles (V-ing)

    Verb + ing verb will serve as if to be + V-ing

    Example: The man is talking to his friends (verb)

    The man talking to his friends has a bread (adjective), it is the verb has

3. Careful with the past participle (V3)

     V3 will function as if the verb to be + V3

     Example: The family has purchased a television (verb)

    The television was purchased yesterday expensive (adjective), verbnya is was

Example question:

1. The ______ packages mailed at the post office will arrive Monday

a. have

b. were

c. Them

d. Just

The answer is (d) Just. Because if we trace the matter contained in the verb phrase (will arrive) and no conjungtion. So, we only need a complement. Answer (a) and (b) a verb, whereas answer (c) is subject. If the answer to (c) is inserted in the sentence, there will be double the subject and Them does not have a function in the sentence.

4. Beware Appositive (explaining the previous word)

     Appositif (App) has the following form:

     APP, ___________ (if any (,) in front of it before the comma is the App)

     ____, App, __________ (If it will be at the center flanked by two signs (,))

     ______________, App (If there are (,) behind the app is located after the sign (,))

Example question:

1. __________, George, is attending the lecture

a. Right now

b. Happily

c. Because of the time

d. My Friends

The answer is (d) my friends. Because the sentence has one verb (is attending) and no conjungtion, while George is Appositife. Thus, the sentence requires a subject line: My friends. To answer (a) a statement, (b) an Adverb, (c) a preposition.

nah, it was tips and answering questions trict structure on the TOEFL test....

Granade exploded, One Killed in Bali

A grenade exploded in Bukit supply, Candikuning. The area is a district of Tabanan in Bali. Antara news agency reported that a teenager died because of the explosion. The blast occurred on Friday precisely at 9:30 am. Bali police brigade car moved quickly to investigate the incident. They investigated the crime scene at 1:30 pm. In this place, the police found a box of grenades which made ​​in Korea. This event occurs when Bali is holding the Asia Pacific Economic Cooperation (APEC) summit.

Comment:

            Again - another explosion occurred in Bali with a grenade found in the Mount suppy, Candikuning. The explosion occurred at around 9:30 Friday morning. The grenade it is reported a police officer found in a box made ​​in Korea. This occurs when the Bali boom holds the Asia Pacific Economic Cooperation (APEC) summit. Of interim results in this event, found the body of a teenager who has not been identified.

            It's already become a target for the umpteenth time Bali human irresponsible, cruel and inhumane. This news certainly makes local residents and foreign nationals became very worried and feel uncomfortable being in the area. The Bali boom was carried out by people who have no religion, people are cruel, and the boom is a crime that should we curse loudly. For the government to find the perpetrators of the bombing and the perpetrators punished severely according to law. Because revenues from tourism declined sharply relative.

            Given the events in Bali is definitely declining economy, and the impact the stability of the Indonesian economy, too, declined. Bali's economy is strongly influenced by tourism as the main commodity. Bali's tourism industry as a driver of the economy in Bali, because people depend on the tourism sector so that the attention of the world.

            Actually, we need to anticipate is what next, what will happen next. That is an anticipation that this should be done by the people of Bali itself and foreigners residing in Bali. So it must be a very strong security presence to protect Bali from domestic and foreign threats.        

           

Sumber:

http://www.caramudahbelajarbahasainggris.net/2013/10/contoh-berita-dalam-bahasa-inggris-terbaru.html

How To Take The Strategy To Solve The Part Of Listening Section In Toefl

Listening is part of the toefl questions divided into three sections. Listening section is the most important then another section in toefl . The purpose toefl test is for knowing how your skils english language. The part of listening is long dialogue,short dialogue and long talks

tips listening section:

1. Use standard English or english united states,

2. Get used to listening a songs or movies , becouse thats a good one for you practice  

    your vocabulary,

3. When the test begin , take some main point on the question when we heard.focus   

    into the question.

Ø  Long Dialogues

Question 1 through 4 are based on the following conversation.

Woman            : i hear that Paul Schmidt has written a new novel

Man                 : yes, it’s a science fiction piece called Martian Renaissance

Woman            : sounds intriguing. What’s the plot like?

Man                 : it deals with a five-man, one-woman crew on a three-year mission to

  Mars

            Woman            : is their mission successfull?

            Man                 : well, in some respects it is. They have a series of incredible

  adventures once they land

            Woman            : do they meet any real Martians

            Man                 : yes, they are even held captive by them

            Woman            : what do the Martians look like? Are they little green men?

            Man                 : you’ll have to read the book to find out

           

Question 35     : What is the name of Paul Schmidt’s new book?
Question 36     : What type of book is it?
Question 37     : How long did the mission to Mars take?
Question 38     : Which of the following is not mentioned?

1.      What is the name of Paul Schmidt’s new book?

a.       The Incredible Adventures of the Martians

b.      Mission to Mars

c.       Martians Renaissance

d.      Captivating Tales of Mars

2.      What type of book is it?

a.       Science fiction

b.      Adventure

c.       Biography

d.      Documentary

3.      How long did the mission to Mars take?

a.       One year

b.      Three years

c.       Five years

d.      Seven years

4.      Which of the following is not mentioned?

a.       The crew had some incredible adventures to Mars

b.      The crew met some real Martians

c.       The Martians captured the crew

d.      The ship carried an all the male crew

Ø  Short Dialog

1.      Woman      : what do you like about your new house?

Man           : it’s very close to a park.

Narator      : what does the man mean?

a.       The house is closed up now

b.      The parks his car close to his house

c.       His home is near a park

d.      He doesn’t really like his new house

2.      Man           : Mark said some really nice things to me

Woman      : he’s very grateful for what you did

Narator      : what does the woman say about Mark?

a.       He did a great job

b.      He bought a crate full of fruit

c.       He made a great fool of himself

d.      He’s thankful

3.      Woman      : Sam you’ve been working a computer for hours

Man           : yes, and i need to take a break

Narator      : what does the man mean?

a.       The computer’s broken

b.      He must relax for a while

c.       He should keep working

d.      He’s broke

Ø  Whereas literature in the first half of the eighteenth century in America had been largely religious and moral in tone, by the latter half of the century the revolutionary fervor that was coming to life in the colonies began to be reflected in the literature of the time, which in turn served to further influence the population. Although not all writers of this period supported the Revolution, the two best-known and most influential writers, Ben Franklin and Thomas Paine, were both strongly supportive of that cause.

Ben Franklin first attained popular success through his writings in his brother’s newspaper, the New England Current. In these articles he used a simple style of language and common sense argumentation to defend the point of view of the farmer and the Leather Apron man. He continued with the same common sense practicality and appeal to the common man with his work on Poor Richard’s Almanac from 1733 until 1758. Firmly established in his popular acceptance by the people, Franklin wrote a variety of extremely effective articles and pamphlets about the colonist’s revolutionary cause against England.

Thomas Paine was an Englishman working as a magazine editor in Philadelphia at the time of the Revolution. His pamphlet Common Sense, which appeared in 1776, was a force in encouraging the colonists to declare their independence from England. Then throughout the long and desperate war years he published a series of Crisis papers (from 1776 until 1783) to encourage the colonists to continue on with the struggle. The effectiveness of his writing was probably due to his emotional yet oversimplified depiction of the cause of the colonists against England as a classic struggle of good and evil.

41. The paragraph preceding this passage most likely discusses

a. how literature influence the population

b. religious and moral literature

c. literature supporting the cause of the American Revolution

d. what made Thomas Paine’s literature successful

42. The word “fervor” in line 2 is closest in meaning to

a. war

b. anxiety

c. spirit

d. action

43. The word “time” in line 3 could best be replaced by

a. hour

b. period

c. appointment

d. duration

44. It is implied in the passage that

a. some writers in the American colonies supported England during the Revolution

b. Franklin and Paine were the only writers to influence the Revolution

c. because Thomas Paine was an Englishman, he supported England against the colonies

d. authors who supported England did not remain in the colonies during the Revolution

45. The pronoun “he” in line 8 refers to

a. Thomas Paine

b. Ben Franklin

c. Ben Franklin’s brother

d. Poor Richard

46. The expression “point of view” in line 9 could best be replaced by

a. perspective

b. sight

c. circumstance

d. trait

47. According to the passage, the tone of Poor Richard’s Almanac is

a. pragmatic

b. erudite

c. theoretical

d. scholarly

48. The word “desperate” in line 16 could best be replaced by

a. unending

b. hopeless

c. strategic

d. combative

49. Where in the passage does the author describe Thomas Paine’s style of writing?

a. lines 4-6

b. lines 8-9

c. lines 14-15

d. lines 18-20

50. The purpose of the passage is to

a. discuss American literature in the first half of the eighteen century

b. give biographical data on two American writers

c. explain which authors supported the Revolution

d. describe the literary influence during revolutionary America

Sumber: http://colasula.com/?p=1150

http://www.slideshare.net/edisamsuri/listening-short-dialogue-skill-1-6#

http://priatno.blogdetik.com/2013/11/25/contoh-soal-test-toefl-dan-kunci-jawabannya/