Hal-hal yang Diatur dalam Sarbanes-Oxley Act

- Menetapkan beberapa tanggung jawab baru kepada dewan komisaris, komite audit
  dan pihak manajemen
- Mendirikan The Public Company Accounting Oversight Board, sebuah dewan yang
   independen dan bekerja full-time bagi pelaku pasar modal
- Penambahan tanggung jawab dan anggaran SEC secara signifikan
- Mendefinisikan jasa “non-audit” yang tidak boleh diberikan oleh KAP kepada klien
- Memperbesar hukuman bagi terjadinya corporate fraud
- Mensyaratkan adanya aturan mengenai cara menghadapi conflicts of interest
- Menetapkan beberapa persyaratan pelaporan yang baru.

SARBANES-OXLEY ACT

Senator Paul Sarbanes (Maryland) dan Representative Michael Oxley (Ohio) adalah sosok dibalik munculnya Undang-undang ini, dan Presiden George W. Bush menandatanganinya pada tanggal 30 Juli 2002.

Undang-undang ini dikeluarkan sebagai respons dari Kongres Amerika Serikat terhadap berbagai skandal pada beberapa korporasi besar seperti: Enron, WorldCom (MCI), AOL TimeWarner, Aura Systems, Citigroup, Computer Associates International, CMS Energy, Global Crossing, HealthSouth, Quest Communication, Safety-Kleen dan Xerox; yang juga melibatkan beberapa KAP yang termasuk dalam “the big five” seperti: Arthur Andersen, KPMG dan PWC.

Semua skandal tersebut merupakan contoh bagaimana fraud schemes berdampak sangat buruk terhadap pasar, stakeholders dan para pegawai.

Dengan demikian, dengan dikeluarkannya undang-undang ini, ditambah dengan beberapa aturan pelaksanaan dari Securities Exchange Commision (SEC) dan beberapa self regulatory bodies lainnya, diharapkan dapat meningkatkan standar akuntabilitas korporasi, transparansi dalam pelaporan keuangan, memperkecil kemungkinan bagi perusahaan atau organisasi untuk melakukan dan menyembunyikan fraud, serta membuat perhatian pada tingkat sangat tinggi terhadap corporate governance. Saat ini, corporate governance dan pengendalian.

Problems in Learning English

Since I learn English, there are several methods that are easy to understand and there is also a bit difficult to understand.

And according to my own, I understand the easy method of learning English is a method of applying the approach between teachers and students, so as to create a communication that is easly understood.

If this has been done, by itself will create a conducive learning atmosphere, so the students would feel more comfortable with the teacher and the material.

Difficulty

Difficulties in English which I think is the problem of listening. many things that affect this issue, among others: poor loudspeakers, intonation is different for each person as they speak, and different forms of the tongue that can affect whether or not speak clearly

Modal Auxiliaries and Similar Expression

AUXILIARY	USESS	PRESENT/FUTURE	PAST
May	3) Less than 50%		Vassos Shiarly said the government is ready to take any
			additional austerity measures that may be required to meet the target
	2) Formal Permission	May spark increasing concern regardling the pace of
		the ongoing U.S. economic expansion.
Might	1) Less than 50%		President Obama promised to double exports over the next
			five years. The U.S. might actually meet that target.
	2) Polite request	Is The lending agency might need as
		large a boost in financial resources ?
Should	1) Advisability		China should have guarded against a hard landing
			through fiscal policies designed to support consumption.
	2) 90% certainty	it also said that China's central bank should
		resist cutting interest rates for the time being.
Ought to	1) Advisability		they ought to learn from these mistakes and progressively
			adopt beliefs consistent with economics instead.
	2) 90% certainty	We ought to think and plan ahead
		for other branches of science.
Had Better	1) Advisability with	They had better have a quality of being desirable and
	threat of bad result	have enough of value to be saleable.
Be Suppoed to	1) Expectation	in theory all these different variants are supposed to be
		committed to the flourishing of the individual.
Be to	1) Strong expectation	the suppliers of credit, the bankers, must
		be to blame.
Must	1) Strong necessity	who must court the votes of the 99 %
		for their own re-election
Have to	1) Necessity	you have to go back only one step to find the cause.
	2) Lack of necessity	you don't have to go back only one step to
		find the cause.
Have got to	1) Necessity	we have got to realize they are not just
		women's issues
Will	1) 100% certainty	the World Bank, will hold their spring meetings
		in Washington at the end of next week.
	2) Willingness	discussions will be preceded by a meeting of
		finance ministers
Be going to	1) 100% certainty	The business recovery is not going to falter
	2) definite plan	I'm going to go where the jobs are
can	1) possibility	We can ignore the financial mess in Europe and be assured it
	2) impossibility	We can't be ignore the financial mess in
		Europe and be assured it
Could	2) Polite request	could you first outline what you mean by liberalism?
	1) Past ability		I'm so glad we could clear that up last week
be able to	1) ability	insurance companies will no longer be able to
		deny coverage based on preexisting conditions
Would	1) Polite request	Would you want to give me an economic science?
	2) Preference	10 million college students would get their financial
		aid cut by $1,000
used to	1) Repeated action		Obama used to talk about economy in his politic activity
	in the past
shall	1) Polite question to	Shall he explain about our economy activity?
	make a suggestion
	2) Future with "I" or	I shall explain about ecomoy activity
	"we" as subject

Conditional Sentences / If-Clauses

Type I, II and III

Conditional Sentences are also known as Conditional Clauses or If Clauses. They are used to express that the action in the main clause (without if) can only take place if a certain condition (in the clause with if) is fulfilled.

There are three types of Conditional Sentences ;

!.          Conditional Sentence Type 1 (Future-Possible)

A conditional sentence has two clauses, a dependent clause beginning with if and a main clause.

In a future possible conditional sentence, the dependent clause is in the present tense and the main clause is in the future tense.

            if + Simple Present, will-Future  

            If you study, you will pass your exam.

The main clause can also be at the beginning of the sentence. In this case, don't use a comma.

Example : You will pass your exam if you study

The Point :     Conditional Sentences Type I refer to the future. An action in the future will only happen if a certain condition is fulfilled by that time. We don't know for sure whether the condition actually will be fulfilled or not, but the conditions seems rather realistic – so we think it is likely to happen.

Example :       If he tries hard, he will find a job somewhere.

Fact :               It is possible that later he will tries hard to find a job.

2.                   Conditional Sentence Type 2 (Present-Unreal)

In a presenr-unreal conditional sentence, the dependent clause in in the past tense and the main clause uses wuld, should, could, or might.

if + Simple Past, main clause with Conditional 1

If you studied, you would pass your exam.

Dependent clauses of present-unreal conditional sentences use the past tense of all verb except to be. To be uses were in all persons in these clauses.

            Example :        I were                          We were

                                    You were                    You were

                                    He were

                                    She were                     They were

                                    It were

                                   

If I were you, I would study

The Point:      Conditional Sentences Type II refer to situations in the present. An action could happen if the present situation were different.

“I don't really expect the situation to change, however. I just imagine „what would happen if …“

Example :       If he attended class regularly, he would make good progress.

Fact :              He don’t attend class regularly, so he will not make a good progress.

3.                   Conditional Sentence Type 3 (Pasr-Unreal)

In a past-unreal conditional sentence, the dependent clause is in the past perfect tense and the main clause uses would have, sould have, could have, or might have.

            if + Past Perfect, main clause with Conditional II

            Example : If you had studied, you would have passed your exam.

The Point :     Conditional Sentences Type III refer to situations in the past. An action could have happened in the past if a certain condition had been fulfilled. Things were different then, however. We just imagine, what would have happened if the situation had been fulfilled.

Example :       If I had had your address, I would have wrote to you.

Fact :               He didn’t have your address, so he didn’t write to you.

PARAGRAF KAUSALITAS

Kondisi badan yang tidak fit, akal dan pikiran yang tidak stabil, serta kondisi jalanan yang tidak mendukung. Jika itu semua yang sedang dirasakan janganlah mengemudikan kendaraan, karena dapat membahayakan diri sendiri dan orang lain..

PARAGRAF GENERALISASI

     Maraknya kecelakaan yang terjadi akhir-akhir ini di berbagai daerah dan tempat menjadi masalah yang serius bagi pemerintah di samping masalah korupsi, politik, dan sebagainya. di samping itu, pihak kepolisian juga harus bekerja ekstra untuk menanggulangi masalah ini.
     Banyak alasan yang mengakibatkan kecelakaan ini, di antaranya kelalaian supir (mengantuk, tidak memperhatikan rambu-rambu, dsb), kelalaian pejalan kaki, kondisi jalan yang kurang bagus, dsb.
     Namun dari berbagai alasan tersebut, yang paling sering terjadi adalah kecelakaan yang dikarenakan kelalaian para supir.

Jadi, kesimpulannya Jangan mengemudi dalam kondisi jiwa dan raga tidak stabil