(ACFE) Annual Fraud Conference ke-14 di Chicago adalah diterbitkannya SarbanesOxley Act
(SOX atau SOA). Undang-undang ini merupakan suatu terobosan dan sebagai reformasi
terbesar di USA khususnya dan dunia pada umumnya bagi penilaian corporate governance
sejak diterbitkannya Securities Acts of 1933 and 1934. Undang-undang tersebut diprakarsai oleh Senator Paul Sarbanes (Maryland) dan Representative Michael Oxley (Ohio).
Sebenarnya kalau dikaji lebih dalam inti permasalahannya adalah upaya menerapkan lebih tajam tata kerja yang baik sesuai ketentuan yang berlaku yang sudah dimiliki oleh semua profesi termasuk semua profesi akuntan.
Sumber : www.bppk.depkeu.go.id/bdk/.../146_ARTIKEL-SOA-WEB.pdf
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AUXILIARY
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USES
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PRESENT/FUTURE
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May
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1.
100%certainly
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The number of people continuing to claim unemployment aid may not have fallen at all since
many, if not most of them
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2.
Polite Request
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PT Candra Sari my order some chemical product for their
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Might
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1.
Less than 50 % certainty
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Might I borrow some fund from this finance company?
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2.
Less than 50 %
certainty
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Might I save my money in this bank under the limit of the
rule of saving in bank?
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Should
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1.
Advisiability
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The project of this new industry should have be no room
for doubt
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2.
90 % certainty
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The advertisement shoul be the best solution of some
company to introduce the new product to customer
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Ought to
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1.
Advisiability
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The division of marketing ought to work harder to
introduce the products of that company
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2.
90 % certainty
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The market ought to be a place that can be reach by
midleelow people
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Had better
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1.
Advisiability with threat of bad result
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The company had better communicate the plan to their
manager than applied it with the workers
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Be supposed to
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1.
Expectation
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The workers be supposed to work harder and get their
target in expectation of a raise
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||
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Be to
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1.
Strong expectation
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Assurance & incentive be to needed the most for the
workers as their repayment
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Must
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1.
Strong necessity
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If we wont to build a company, then we must put CSR
programme into the system or plan
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2.
95% certainty
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All of company must take care ful their workers by giving
a praper salary
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Have got to
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1.
Necessity
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The exporter have got to pay the FOB for the reason to
send their goods to another country
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Have to
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1.
Necessity
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A country or some have to protect their domestic company
from the raid of another country’s products
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Be going to
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1.
100 % certainty
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The government be going to make some rules to control
foreign company in our country
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2.
Defisit plan
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The industry be going to
make a strategy more than one to be exist
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Be able to
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1.
Ability
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A company be able to more flexible so that their customer
won’t get away
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Used to
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1.
Repeated action in the past
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The system of training and education in the company used
to be a system that can bee useful by now also
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Would
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1.
Preference
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China
is still tightening monetary policy and so it is India and many other parts of the
world and given that backdrop, you see lots of volatility and the best thing
to do for medium-term investors would be really to buy gradually on sharp
dips, not to try and time the market.
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2.
Repeated action in the past
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The construction of a flour mill would be a first for the
palm oil company
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Will
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1.
100 % certainty
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The government India will
infuse Rs 30,000 crore ($5.8 billion) in state-run carrier Air India by 2020, Civil Aviation Minister Ajit Singh told reporters on Thursday.
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2.
Polite request
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The government India will
infuse Rs 30,000 crore ($5.8 billion) in state-run carrier Air India by 2020, Civil Aviation Minister Ajit Singh told reporters on Thursday
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Could
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1.
suggestion
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The grocery could sell the goods more than the target it
self to customers
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2.
Less than 50 % certainty
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The debt situation in Europe
has improved, but it is still looming in the horizon, it could resurface and
cost problems,
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Can
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1.
Ability / possibility
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they can actually look up for sharp dips in stocks, buy
them at trade, but 70-80% of your portfolio should be invested with a
strategic view of at least 2 to 3 years.
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2.
Informal Permission
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Using the black market can be hazardous
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Shall
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1.
Polite request to make a suggestion
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Shall we go to bank to clear the cheque for the payment?
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2.
Future with “ I” or “WE” as subject
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We shall continue the training for the news workers
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I think learning English is very exciting and fun, but it depends on the teacher or lecturer who taught us. I have the experience of learning English is not enough to forget my life, both when I was in second grade high school. I was taught by him in which, according to the kids at my school is famous for its fierce and bitchy. but all that changed nearly 180 degrees when he taught the material to us all. He is very friendly, good, and know the character of each student through a method he called learning by doing. the method is quite frightening the students at first, but that just adds insight into the methods of English language students. students are given a chance one by one to speak to the class each week in turn. He was very patient justify the wrong word for word to pronounce with his distinctive style of humor. and every week he gives a quiz or a question that his time is only 10 seconds to collect the answer. in addition to the added value given to the students, he also gives gifts of chocolate candy or the ten people who collect the quickest response.
That experience and methods of learning English I think I've ever experienced, and until now I so want to learn English or the spirit of thanks to my high school teacher, he is an inspiration to me, because he is very tasty and easy to understand in explaining the subject material.
Tugas Bahasa Inggris
Kalimat – kalimat If Clause
· Type 1
Present Tense → Present Future
Ø If Virgi has money, he will go to Bali.
Fact : May be Virgi will go to Bali, or Virgi will not go to Bali.
Ø If Rachman is a Manager, he will has much money.
Fact : May be Rachman will has money or Rachman will not has much money.
Ø If Shandy eat much meat every day, you will get fat.
Fact : It is possible that shandy no eat meat every day.
Ø If I have the money, I will give it to you
Fact : It is possible that I will have money.
Ø If you keep driving on this speed, we may arrive at home before 10 p.m.
Fact : It is possible that you very slow driving car.
Ø Imam can pass this subject if he is study hard.
Fact : It is possible that imam lazy to study.
Ø If Aldi has money, he will go to Hongkong.
Fact : May be Aldi will go to Bali, or Aldi will not go to Hongkong.
Ø If Ilham has car, he will go to Puncak.
Fact : May be Ilham will go to Puncak, or Virgi will not go to Puncak.
Ø I I have girl friends, I will a walk with my girl friend every week to the mall.
Fact : It is Possible tahat I not girl friends.
Ø If you are hungry, go to the cafetaria.
Fact : you are not hungry.
· Type 2
Past tense → past future
Ø If Agus were a Valentino Rossi, he would to become world GP Champion.
Fact : Agus is not a Valentino Rossi, he doesn’t to become world GP Champion.
Ø If Iwan were Lionel Measi, I would to become the best soccer player in the world.
Fact : Iwan is not Lionel Messi, he doesn’t to become the best soccer player in the world.
Ø If Budi has enough time, he usually walks to campus.
Fact : Budi is not enough time, so he is not walks to campus.
Ø If Adam were a Taufik Hidayat, he would to become World Badminton player.
Fact : Adam is not Taufik Hidayat, so he is not world Badminton Player.
Ø If Herdin were a Bambang Pamungkas, he would to become Indonesia Super league Champion.
Fact : Herdin not a Bambang Pamungkas, so he is not to become Indonesia Super league Champion.
Ø If Malik were a Justin Bieber, he will hold concerts around the world.
Fact : Malik is not Justin Bieber , so he is not will hold concerts around the world.
Ø If Aris were a M Schumacher, he would to become World FI GP player.
Fact : Aris is not M Schumacher, so he is not to become World FI GP player.
Ø If Nurul were a Rihanna, She will hold concerts around the world.
Fact : Malik is not Rihanna , so She is not will hold concerts around the world.
· Type 3
Past perfect→ past future →meaning
Ø If I had had money, I would have bought a plane.
Fact : I Didn’t have money, so I didn’t buy a plane.
Ø If Galih had been an actor, he wasn’t a superstar.
Fact : Galih Wasn’t an actor, he wasn’t a superstar.
Ø If the teacher had not come, he would not have studied.
Fact : The teacher came, we studied.
Ø If Mike had had HP, he would have sent SMS to some beautiful girls.
Fact : He didn’t have HP, He didn’t sent SMS t some beautiful girls.
Ø If I had had money, I would have bought a yacht.
Fact : I Didn’t have money, so I didn’t buy a yacht.
Ø If I had had money, I would have bought a luxury house.
Fact : I Didn’t have money, so I didn’t buy a luxury house.
Sumber :
- Contextual Learning developing competencies in English Use for SMA
Penulis : Wchyu Sundayana, dkk.
Editor Ahli : Bachrudin Musthafa
Penerbit : GRAINDO MEDIA UTAMA
· http://privat.blog.com/?p=13
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