IESBA Handbook of Code of Ethics for Professional Accountant

(Individual Task - PPT English version)

Ikhsan D Kusuma
23210421
4EB15

IESBA CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS (PPT Version)

Ikhsan D Kusuma
23210421
4EB15

IESBA CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS 90-92

290.218

Saat keefektifan dari saran keuangan perusahaan tergantung dari perlakuan akunting tertentu atau presentasi dalam laporan keuangan dan:
a) Tim audit memiliki keraguan mengenai kesesuaian perlakuan akuntansi terkait atau presentasi di bawah kerangka pelaporan keuangan yang relevan; dan
b) Hasil atau konsekuensi dari nasihat keuangan perusahaan akan berdampak material terhadap laporan keuangan dimana perusahaan akan memberikan opini.

Ancaman ulasan-sendiri akan begitu signifikan karena tidak ada perlindungan yang dapat mengurangi ancaman ke tingkat yang dapat diterima, dalam hal ini nasihat keuangan perusahaan tidak harus disediakan.

290.219

Memberikan pelayanan keuangan perusahaan meliputi promosi, membuat persetujuan, dan mempertanggungkan saham klien audit akan membuat advokasi atau ancaman ulasan-sendiri yang sangat signifikan sehingga tidak ada perlindungan yang dapat mengurangi ancaman ke tingkat yang dapat diterima. Dengan demikian, perusahaan sebaiknya tidak memberikan pelayanan kepada klien audit.


Biaya

290.220

Ketika total biaya dari klien audit lebih besar daripada proporsi total biaya yang ditunjukan oleh opini audit perusahaan, ketergantungan akan klien itu dan ketakutan akan kehilangan klien menciptakan ancaman kepentingan pribadi dan intimidasi. Tingkat signifikansi dari ancaman tersebut bergantung pada faktor-faktor, antara lain :

- Struktur operasi perusahaan

- Apakah perusahaan tersebut sudah dibangun dengan baik atau baru dibangun; dan

- Pengaruh klien secara kualitatif dan/atau kuantitatif terhadap perusahaan

Tingkat signifikansi ancaman seharusnya dievaluasi dan perlindungan diberikan saat diperlukan untuk menghilangkan atau mengurangi ancaman ke tingkat yang masih dapat diterima.

Contoh-contoh perlindungan antara lain:

- Mengurangi ketergantungan terhadap klien

- Ulasan pengendalian eksternal; dan

- Konsultasi dengan pihak ketiga, seperti badan pengawas profesional atau akuntan profesional, untuk kuncian keputusan audit.

290.221

Ancaman kepentingan pribadi atau intimidasi juga terjadi saat biaya yang dihasilkan dari klien audit menunjukan proporsi yang besar dari pendapatan kliennya partner individual atau proporsi besar dari pendapatan kantor perusahaan individual. Tingkat signifikansi dari ancaman tergantung dari faktor-faktor sebagai berikut:

- Kepentingan klien secara kualitatif dan/atau kuantitatif terhadap partner atau kantor; dan

- Sejauh mana penggajian partner, atau partner di kantor, tergantung pada biaya yang dihasilkan dari klien

Tingkat signifikansi ancaman seharusnya dievaluasi dan perlindungan diberikan saat diperlukan untuk menghilangkan atau mengurangi ancaman ke tingkat yang masih dapat diterima. Contoh-contoh dari perlindungan antara lain:

- Mengurangi ketergantungan terhadap klien audit

- Meminta akuntan profesional mengulas pekerjaan atau saran yang diperlukan; dan

- Internal atau external quality control yang independen untuk meninjau hubungan secara berkala.


Klien audit yang berupa entitas kepentingan umum

290.222

Saat klien audit adalah entitas kepentingan umum dan, untuk dua tahun berturut-turut, total biaya dari klien dan entitas kerabatnya (subjek paragraf 290.27) menunjukan lebih dari 15% dari total pendapatan yang diterima oleh perusahaan mengekspresikan opini dari laporan keuangan klien audit. Perusahaan harus mengungkapkan kepada pihak yang bertanggung jawab atas tata kelola klien audit fakta bahwa total biaya tersebut mewakili lebih dari 15% dari total biaya yang diterima oleh perusahaan, dan mendiskusikan mana dari perlindungan di bawah ini yg akan diterapkan untuk mengurangi ancaman ke tingkat yang dapat diterima, dan menerapkan perlindungan yang dipilih:

- Sebelum dikeluarkannya opini audit atas laporan keuangan tahun kedua, seorang akuntan profesional, yang bukan anggota perusahaan mengungkapkan pendapat atas laporan keuangan, melakukan kualitas keterlibatan ulasan kontrol keterlibatan itu atau badan pengawas profesional melakukan review dari keterlibatan itu yang setara dengan kualitas keterlibatan ulasan kontrol ("review pra-penerbitan"); atau

- Setelah opini audit atas laporan keuangan tahun kedua telah diterbitkan, dan sebelum dikeluarkannya opini audit atas laporan tahun ketiga keuangan, seorang akuntan profesional, yang bukan anggota dari perusahaan menyatakan pendapat atas laporan keuangan, atau badan pengawas profesional melakukan review audit tahun kedua yang setara dengan kualitas keterlibatan ulasan kontrol ("review pasca-penerbitan").

Saat total biaya melebihi 15% perusahaan harus menentukan bahwa ulasan pasca-keluaran tidak membantu mengurangi ancaman ke tingkat yang bisa diterima, maka ulasan pra-keluaran dibutuhkan. Dalam situasi seperti itu maka ulasan pra-keluaran sebaiknya ditampilkan.
Setelah itu, ketika biaya terus melebihi 15% setiap tahun, keterbukaan informasi kepada dan diskusi dengan pihak yang bertanggung jawab atas tata kelola akan terjadi dan salah satu perlindungan atas harus diterapkan. Jika biaya secara signifikan melebihi 15%, perusahaan harus menentukan apakah signifikansi ancaman tersebut sedemikian rupa sehingga kajian pasca penerbitan tidak akan mengurangi ancaman ke tingkat yang dapat diterima dan, oleh karena itu, kajian pra-penerbitan diperlukan. Dalam keadaan seperti review pra-penerbitan harus dilakukan.


Biaya-Terlambat

290.223

Ancaman kepentingan pribadi dapat dibuat apabila biaya karena dari klien audit tetap belum dibayarkan untuk waktu yang lama, terutama jika bagian penting tidak dibayar sebelum persoalan laporan audit untuk tahun berikutnya. Umumnya perusahaan diperkirakan membutuhkan pembayaran biaya tersebut sebelum laporan audit tersebut dikeluarkan. Jika biaya tetap belum dibayar setelah laporan tersebut telah diterbitkan, keberadaan dan pentingnya ancaman harus dievaluasi dan perlindungan diterapkan bila diperlukan untuk menghilangkan ancaman tersebut atau menguranginya ke tingkat yang dapat diterima. Sebuah contoh dari upaya perlindungan seperti ini memiliki akuntan profesional tambahan yang tidak mengambil bagian dalam perikatan audit memberikan saran atau meninjau pekerjaan yang dilakukan. Perusahaan harus menentukan apakah biaya tunggakan mungkin dianggap sebagai setara dengan pinjaman kepada klien dan apakah, karena pentingnya biaya tunggakan, adalah tepat bagi perusahaan untuk dapat diangkat kembali atau melanjutkan perikatan audit.


Biaya Kontingensi

290.224

Pembagian hasil biaya yang dihitung atas dasar yang telah ditetapkan berkaitan dengan hasil transaksi atau hasil dari jasa yang dilakukan oleh perusahaan. Untuk keperluan bagian ini, biaya tidak dianggap sebagai kontingen jika ditetapkan oleh pengadilan atau otoritas publik lainnya.

290.225

Biaya kontingen dibebankan langsung atau tidak langsung, misalnya melalui perantara, oleh perusahaan sehubungan dengan perikatan audit menciptakan ancaman kepentingan pribadi yang begitu penting bahwa ada perlindungan dapat mengurangi ancaman ke tingkat yang dapat diterima. Oleh karena itu, perusahaan tidak akan masuk ke setiap pengaturan biaya tersebut.

290.226

Biaya kontingen dibebankan langsung atau tidak langsung, misalnya melalui perantara, oleh perusahaan sehubungan dengan layanan non-jaminan yang diberikan kepada klien audit juga dapat menciptakan ancaman kepentingan pribadi. Ancaman dibuat akan begitu signifikan sehingga tidak ada perlindungan yang dapat mengurangi ancaman ke tingkat yang dapat diterima jika:
a) Biaya yang ditanggungkan ke perusahaan adalah yang ada di opini dalam laporan keuangan dan biaya tersebut bersifat material atau diharapkan bersifat material bagi perusahaan
b) Biaya ini dikenakan oleh perusahaan jaringan yang berpartisipasi dalam bagian penting dari audit dan biaya tersebut material maupun diharapkan menjadi material untuk perusahaan itu; atau
c) Hasil akhir dari layanan non-jaminan, dan oleh karena itu jumlah biaya, tergantung pada penilaian masa depan atau kontemporer terkait dengan audit dalam jumlah yang material dalam laporan keuangan.

Oleh karena itu, pengaturan tersebut tidak akan diterima.

American Football

    American football, known in the United States as football, is a sport played by two teams of eleven players on a rectangular field 120 yards long by 53.3 yards wide with goalposts at each end. The offense attempts to advance an oval ball down the field by running with or passing it. They must advance it at least ten yards in four downs to receive a new set of four downs and continue the drive; if not, they turn over the ball to the opposing team. Points are scored by advancing the ball into the end zone for a touchdown, kicking the ball through the opponent's goalposts for a field goal or by the defense tackling the ball carrier in the offense's end zone for a safety.
    American football evolved from rugby and association football. The first game was played on November 6, 1869. A set of rule changes drawn up from 1880 onward by Walter Camp established the snap, eleven-player teams and downs. Later rule changes legalized the forward pass, created the neutral zone and specified the width of the football.
    American football is the most popular sport in the United States and the National Football League's championship game, the Super Bowl, is among the most-watched sporting events in the world.
    I know this sport from Eyeshield21 which is manga from Japan but they also play American football, they usually call American football as "amefuto". I like this sport because of the strategic plays from the formations that the team has built. I like the way they run a play with "hut" shouting. I like how they tricked their opponent with their strategy. I like this game. Unfortunately, there is not one like this in Indonesia. There is not even a field to play American football in Indonesia.
For more information about American Football, please visit link below..




Source : http://en.wikipedia.org/wiki/American_football

Football Manager

Football Manager is a series of football management simulation games developed by Sports Interactive and published by Sega. The game began its life in 1992 as Championship Manager. However, following the break-up of their partnership with original publishers Eidos Interactive, Sports Interactive lost the naming rights and re-branded the game Football Manager with their new publishers Sega.

Football Manager Handheld
FMH was first released on 13 April 2006 on the PSP. This was Sports Interactive's first ever game for a handheld console.
It was designed to be a separate game and play somewhat differently to the PC/Mac versions of the game due to the different nature of the handheld consoles. The game was designed to be more similar in feel and play to earlier Sports Interactive products - being much faster in nature, while retaining the feeling of being a realistic simulation.
In April 2010 the game became available on the iOS products. The iOS version of the game is very different in nature to that on the PSP and it contains a wholly new UI because of the touch screen nature of those devices.
In April 2012 the game was also made available on Android devices. The Android version of the game is very similar in nature to the iOS version.

Below is a list of leagues that are playable within FMH 2012.
-Australia - A-League
-Belgium - Jupiler Pro League, Division II
-Brazil - Série A, Série B
-England - Premier League, Championship, League One, League Two, Blue Square Premier, Blue Square -North, Blue Square South
-France - Ligue 1, Ligue 2, National
-Germany - Bundesliga, 2. Bundesliga, 3. Liga
-Netherlands - Eredivisie, Eerste Divisie
-Italy - Serie A, Serie B, Serie C1, Serie C2
-Portugal - Liga Sagres, Liga Vitalis
-Scotland - Premier League, First Division, Second Division, Third Division
-Spain - La Liga, Segunda División, Segunda División B
-Wales - Welsh Premier League


Football Manager has been recognized by real-life football clubs as a source for scouting players. In 2008, Everton FC signed a deal with Sports Interactive allowing them to use the game's database to scout players and opposition.
A video documentary entitled "Football Manager: More Than Just A Game" was produced by journalism graduate and MA student Stephen Milnes and released in October 2010.
Football Manager celebrated its twentieth birthday in the summer of 2012, and to celebrate this remarkable milestone Back Page Press released a book including interviews with the creators and players that became legends in-game. Another part of the book will include stories about how the game has taken over one's life.
On November 2012, Azerbaijani student Vugar Huseynzade was promoted to manager of FC Baku’s reserve team based on his success in Football Manager.



Source : WikiPedia

Random DOTA Facts

(for v6.66b)

- Both the Illusion rune and the Double Damage rune will NOT affect your hero when you’re magic immune (beware BKB and N’aix users!)

- Zeus’ Thundergod’s Wrath does not damage isolated invisible enemies but you’ll gain the vision of them for a few seconds. [Vision of the place where the enemy was when spell was used]

- If a unit bottles a rune, and still has that rune 1:59 minutes after bottling, and becomes Doomed, Astral-Imprisoned or somehow paused, they will not use the rune and will instead drop it at their current position.

- When using Mirana’s leap there is a 0.001 second windwalk in the beginning of the animation, therefore it can be used to dodge any oncomming projectile if the enemy does not have true sight on you.

- Eye of Skadi, Quelling Blade, Stout Shield, and Poor Man’s Shield do a check to see if the carrying hero is ranged or melee at the moment the item is picked up/bought, and the item will be in either ranged or melee form. If a melee hero changes to ranged, or viceversa, the item will remain with it’s melee stats.This is not true for Cranium Basher thou, since the check is done at the moment of proc.

- Fog of war updates every .4 seconds. So if you blink into the fog and use echo slam/Qop scream/heat seeking missle too early, it you can miss due to the fact you haven’t seen the enemy yet.

- You are able to use Wind Walk while teleporting using Boots of Travel, and will show up at your destination invisible.

- Storm Spirit can use spells during Ball Lightning. This includes Static Remnant or you could even use Ball Lightning during Ball Lightning!

- Treant Protector is the only hero that can force towers/buildings to regenerate using living armor. It also gives extra armor to the building for the duration.

- Nortrom’s Last Word gets disabled if he himself is silenced. In other words, if Nortrom is silenced, he won’t be able to silence other’s with his Last Word.

- Manually casting orb spells have greater range than auto-casting them.

- You can buy items while teleporting without breaking the channel.

- Assault Cuirass’s +/- armor aura works on buildings!

- You can use lothar’s edge while channeling spells without breaking the channel.

- Your allies can teleport on Undying’s Tombstone.

- While Glyph is activated every hit deals 1 dmg. to buildings

- Axe gets extra 0.01 mana regen because counter helix is based off brilliance aura.

- This can also be attributed as just a coincidence but the two heroes introduced in 6.66 were based off the Icefrog concept… Ancient Apparition (Ice) + Slark (Frog) == Icefrog!

(for v6.68c)

- Nevermore souls do not add for killing enemy with his ulti (Requiem of Souls).

- Diffusal’s Purge can be used to destroy Gyrocopter’s Homing Missile.

- Ghost Scepter, if activated after getting hit by Venomancer’s Poison Nova, removes it completely. If the Scepter was activated before getting hit by Poison Nova, the damage gets amplified.

- Enigma’s Black Hole can stop the enemy fountain.

- Ghost Form can avoid Techies’ land mines and suicide damage.

- Nortrom can steal enemy intelligence even when his opponent’s INT falls to zero. (thereby giving him -1, -2… INT)

- Rylai’s aura stops working when she is invisible.

- [Morphling] Right Clicking somewhere while in waveform distorts the waveform while elongating it.

- You can use items while in Omnislash. eg. dagon, orchid malevolance, healing salve, etc.


source : http://dotasecrets.wordpress.com/

Video Game

A video game is an electronic game that involves human interaction with a user interface to generate visual feedback on a video device. The word video in video game traditionally referred to a cathode ray tube (CRT) display device, but it now implies any type of display device that can produce two or three dimensional images. The electronic systems used to play video games are known as platforms; examples of these are personal computers and video game consoles. These platforms range from large mainframe computers to small handheld devices. Specialized video games such as arcade games, while previously common, have gradually declined in use. Video games have gone on to become an art form and industry.
The input device primarily used to manipulate video games is called a game controller, and varies across platforms. For example, a controller might consist of only a button and a joystick, while another may feature a dozen buttons and one or more joysticks. Early personal computer games often needed a keyboard for gameplay, or more commonly, required the user to buy a separate joystick with at least one button. Many modern computer games allow or require the player to use a keyboard and a mouse simultaneously. A few of the most common game controllers are gamepads, mouses, keyboards, and joysticks.
Video games typically use additional means of providing interactivity and information to the player. Audio is almost universal, using sound reproduction devices, such as speakers and headphones. Other feedback may come via haptic peripherals, such as vibration or force feedback, with vibration sometimes used to simulate force feedback.
In the early days of cartridge consoles, they were sometimes called TV games.

History

Early games used interactive electronic devices with various display formats. The earliest example is from 1947—a "Cathode ray tube Amusement Device" was filed for a patent on 25 January 1947, by Thomas T. Goldsmith Jr. and Estle Ray Mann, and issued on 14 December 1948, as U.S. Patent 2455992.
Inspired by radar display tech, it consisted of an analog device that allowed a user to control a vector-drawn dot on the screen to simulate a missile being fired at targets, which were drawings fixed to the screen.
Other early examples include:
The Nimrod computer at the 1951 Festival of Britain
OXO a tic-tac-toe Computer game by Alexander S. Douglas for the EDSAC in 1952
Tennis for Two, an electronic interactive game engineered by William Higinbotham in 1958
Spacewar!, written by MIT students Martin Graetz, Steve Russell, and Wayne Wiitanen's on a DEC PDP-1 computer in 1961.
Each game used different means of display: NIMROD used a panel of lights to play the game of Nim, OXO used a graphical display to play tic-tac-toe, Tennis for Two used an oscilloscope to display a side view of a tennis court, and Spacewar! used the DEC PDP-1's vector display to have two spaceships battle each other.
In 1971, Computer Space, created by Nolan Bushnell and Ted Dabney, was the first commercially sold, coin-operated video game. It used a black-and-white television for its display, and the computer system was made of 74 series TTL chips. The game was featured in the 1973 science fiction film Soylent Green. Computer Space was followed in 1972 by the Magnavox Odyssey, the first home console. Modeled after a late 1960s prototype console developed by Ralph H. Baer called the "Brown Box", it also used a standard television. These were followed by two versions of Atari's Pong; an arcade version in 1972 and a home version in 1975 that dramatically increased video game popularity. The commercial success of Pong led numerous other companies to develop Pong clones and their own systems, spawning the video game industry.
A flood of Pong clones eventually led to the video game crash of 1977, which came to an end with the mainstream success of Taito's 1978 shooter game Space Invaders, marking the beginning of the golden age of arcade video games and inspiring dozens of manufacturers to enter the market. The game inspired arcade machines to become prevalent in mainstream locations such as shopping malls, traditional storefronts, restaurants, and convenience stores. The game also became the subject of numerous articles and stories on television and in newspapers and magazines, establishing video gaming as a rapidly growing mainstream hobby. Space Invaders was soon licensed for the Atari VCS (later known as Atari 2600), becoming the first "killer app" and quadrupling the console's sales. This helped Atari recover from their earlier losses, and in turn the Atari VCS revived the home video game market during the second generation of consoles, up until the North American video game crash of 1983. The home video game industry was revitalized shortly afterwards by the widespread success of the Nintendo Entertainment System, which marked a shift in the dominance of the video game industry from the United States to Japan during the third generation of consoles.


Source:
WikiPedia

TOEFL

TOEFL released by ETS, has three types;

    PBT (Paper Based Test)
    CBT (Computer Based Test)
    IBT ( Internet Based Test)


1. PBT (Paper Based Test)

PBT-TOEFL is the first type of TOEFL Test released by ETS. PBT-TOEFL system still uses paper and/or sheets of paper and answer sheets that must be filled with 2B pencil.

The test lasts for 2 to 2.5 hours and The materials tested are:

    Listening
    Structure, and
    Reading

 A score range of PBT is 310-677.

2. CBT (Computer Based Test)

CBT-TOEFL is the second form of TOEFL TEST replacing PBT-TOEFL. CBT-TOEFL doesn't use paper any more, but computer. All test materials are stored in computer and the Test is directly done in computer, too. CBT was firstly issued in 1998.

The test lasts for 2 to 2.5 hours and the materials tested are:

    Listening
    Structure
    Reading, and
    Writing

A score range of CBT is  0 - 300.

3. IBT (Internet Based Test)

iBT-TOEFL or also known as Next Generation (NG) of TOEFL TEST is the latest form of TOEFL Test issued by ETS. ETS did many changes in the test format and system. iBT-TOEFL uses computer media connected to Internet in Test process. Thus, the test participants can directly be on-line with the ETS and the answer test questions are also on-line, too.

The test lasts for 4 hours and the materials tested are:

    Listening
    speaking
    writing, and Reading

A score range of iBT is 0-120.



The TOEFL Test Gives You Advantages

1. More Choices

More than 7,500 colleges, universities and agencies in more than 130 countries rely on TOEFL test scores to help make admissions decisions.

2. More Convenient
You can take the TOEFL test at your choice of more than 4,500 conveniently located test sites in more than 165 countries worldwide. You also save time and money since the entire test is given in one day, rather than coming back a second day like some other tests.

3. Measures Academic Skills

The TOEFL test helps prove you have the English skills you will actually use in an academic classroom. In the test, you may read a passage from a textbook and listen to a lecture and then speak or write in response, just like you would in a classroom. Because the test is composed of 100% academic questions and tasks, many universities consider it the most appropriate test to use when making admissions decisions.

4. Rates Speaking More Fairly

Sure, you can take a test with a Speaking interview, but what if your interviewer has a bad day and rates you lower than you deserve? With the TOEFL test, there's no doubt your score is more objective and reliable, because Speaking responses are recorded and evaluated by three to six ETS raters rather than only one rater from a local testing site.

5. Scores Help You Stand Out

TOEFL test scores help you stand out because of the TOEFL test's reputation for quality, fairness and 100% academic composition. It is the most widely accepted English-language test in the world, including more than 7,500 colleges, universities, agencies and other institutions in 130 countries. And that list includes the top 100 universities in the world.

Sourced from

  http://www.toeflskill.com/2011/01/what-are-advantages-of-toefl-test.html

  http://www.toeflskill.com/2011/01/types-of-toefl-test.html

A Swallow and other Birds

    One fine day in the middle of spring, a farmer was hard at work sowing seed. High above, in the clear blue sky, a wise old swallow saw him and realised that he was sowing flax. At once she darted off to call a meeting of the other birds who lived nearby.
    When all the birds were assembled, she began to speak:
    "Alas, my friends, the farmer is sowing flax! When harvest-time comes, the flax will be woven into nets and used to trap us, and so there is only one thing to be done. We must all follow behind the farmer and pick up the seeds, before they have a chance to start growing. Then, and only then, will we and our children be safe."
    But the birds took no notice of the far-sighted swallow. "How could a few seeds hurt us?" they scoffed. "Do you really expect us to waste our time picking up those evil-tasting seeds? We've got better things to do, thank-you very much!" And off they flew, leaving the poor swallow all alone to brood on the future.
    Spring turned to summer, and the flax seeds took root and began to grow. Once more the swallow summoned the other birds: "It's not too late to destroy the flax! Every day the danger grows greater. Soon harvest-time will come!" But still the birds would not listen. They laughed at the swallow, flapped their wings, and flew away.
    As the flax grew and flourished and produced little blue flowers, the swallow knew  that she could delay no longer. One last time she warned the birds and invited them to fly away with her to the city. But her pleading was in vain. Not one of her friends would take her advice.
    "Leave home?" they asked, shocked as can be. "Now? What nonsense you speak." So she bid them all goodbye and flew away from the woods where she had lived all her life.
    Not long afterwards the flax was harvested and woven into thick, strong rope ready for net-making. And sure enough those poor, heedless birds soon became helplessly entangled in the nets. At last they remembered the old swallow's warning. But, alas, it was too late.


from a bedtime story: Little Red Riding Hood and other tales
Retold by Geraldine Carter
Illustrated by Dorothea King

The Fox and the Crane

    Once upon a time there lived a fox, and he invited a crane to dinner. Now this fox was a mean, sly old creature and when his guest arrived, he was prepared to offer her nothing but a shallow dish of thin, watery soup. And while the fox lapped up the soup with great relish, the poor crane sat staring sadly at her bowl. With her long, slender beak it proved quite impossible to drink the soup.
    The fox enquired mockingly: "Are you not well, my good crane? What a shame. I am sure you agree that we cannot let such delicious soup go to waste. I shall oblige you and eat it for you." And so saying, the crafty fox took the crane's soup and gobbled it all up in no time.
    The crane left the table as hungry as can be, muttering angrily under her breath. Nevertheless, she invited the fox to dine with her the following month.
    A few weeks later the fox swaggered into the crane's home, only to discover that the food was served in deep jugs with long narrow necks. There was no way in which he could reach down far enough to eat the food and so he watched in silence as the crane poked her beak down into the jug and ate a hearty meal. Dizzy with hunger, the fox staggered home realising, to his dismay, that he had been repaid with taste of his own medicine.


from a bedtime story: Little Red Riding Hood and other tales
Retold by Geraldine Carter
Illustrated by Dorothea King

THE ANIMAL RACE (by Gordon Dioxide)

There once lived a dog and there once lived a cat in the same town in the same street in the same year. The town was London, the street was Regent Street and the year was 1984.
The dog was called Fido and the cat was called Bradley.
They had an odd relationship. How can I put this? Well, they weren't exactly best of friends. In fact, they hated each other. Every day they would have an argument. Then they would fight. Then they would ignore each other. Then another argument would start up and it would keep going round in circles - argue, fight, ignore, argue, fight, ignore.
Most of the arguments were about who was best. Fido thought he was best and Bradley thought he was best.
One day, they decided to settle the argument once and for all and find out who really was the best.
So they decided to have a race. A race from one end of London to the other. From West London to East London. They would start at Paddington Station in the West and finish at Tower Bridge in the East.
The winner would be crowned "Animal King of Regent Street" and the loser would have to be his slave for ever.
The day of the race was Saturday July 7th, and they were both ready to go at 9 o'clock.
When the big station clock struck 9 they were off, with both trying desperately to beat the other to Tower Bridge.
But within five seconds, disaster struck. Fido wasn't looking where he was going and ran straight into a brick wall. Bradley wasn't having much luck either, as he was heading North instead of East.
Fido soon recovered, and, after a quick hospital detour to get a nose bandage, he was now galloping through Hyde Park. He hired a boat to take him across the lake, but the boat sank and he had to swim to safety. The Queen saw him and felt sorry for him with his soaking wet coat and sore nose. She took him in to Buckingham Palace to get him dry and give him something to eat. He got so cosy in the Palace that he forgot all about the race.
Meanwhile, Bradley had just arrived in Scotland. He'd gone 300 miles in the wrong direction. He stopped at a cafe to get a burger, but all they had was haggis. He asked the cafe owner, Jock MacDundee, if he was close to Tower Bridge, but couldn't understand the reply. So he carried on heading North, still hungry and with no idea where he was.
The next morning, a Buckingham Palace servant was serving Fido with a huge luxurious breakfast of sausages, bacon, eggs and custard, when he suddenly remembered about the race. So he grabbed a slice of toast and ran out of the Palace.
He sprinted down Pall Mall and then sprinted back again because he'd forgotten to thank the Queen for looking after him. When he got back to the Palace, he again forgot to thank the Queen. After racing up and down Pall Mall three more times he eventually remembered to thank her, and she said that he was welcome to stay at the Palace at any time.
Meanwhile, Bradley was no longer in Scotland. He'd gone past Scotland and was now at the North Pole. He was running so fast that he didn't feel the cold. And he was running so fast that a polar bear that was chasing him couldn't catch up. But then he stopped for a rest and the polar bear could catch up. Bradley saw the polar bear just in time and started running again. But now he was running even faster. He was running faster than a speeding car, faster than a train, faster than a rocket and nearly as fast a polar bear. But not quite. The polar bear caught up and grabbed the poor little cat. Bradley squealed and wriggled and squirmed in the polar bear's enormous paws. The polar bear was hungry. The polar bear was hungry for a big plate of cat.
Then Bradley had a good idea. An idea that was to save his life. Instead of letting the polar bear eat him, he decided to eat the polar bear. And he did. And he enjoyed every mouthful. It was the biggest meal he'd ever eaten, but it gave him the energy to carry on with the race.
He headed on through Canada, America, Mexico, Colombia, Brazil, Argentina, the South Pole, Africa, Spain, France and back to England. He'd gone all the way round the world and ended up back at Paddington Station, where he'd started the race.
Meanwhile, Fido was nearly at the finish line at Tower Bridge. He jumped on a red bus to take him the last half mile. He was excited. He knew he was going to win and he had a big smile on his face.
But then the bus turned left, instead of right towards the bridge. Then it turned left again, then right, then left, then straight on for a bit, then four more lefts and three more rights. When it eventually stopped, he jumped off to find himself back at Paddington Station. And there was Bradley, covered in icicles and eating a burger.
The two of them immediately started to argue about who had won the race. But of course neither of them had really won it, because they were both still at the starting line. The argument turned into a fight and then they started ignoring each other. Can you guess what happened next? Yes, another argument started, and then a fight and so on and so on for ever more.




courtesy of`gordondioxide.com

Yoichi Hiruma

Yoichi Hiruma (蛭魔 妖一 Hiruma Yōichi) is a fictional character in the anime and manga series Eyeshield 21 created by Riichiro Inagaki and Yusuke Murata. In the series, he is the captain of Deimon Devil Bats, a high school American football club founded by him and two other students. Due to the lack of interest of students to join the team, Hiruma uses blackmail and threats to recruit players to Devil Bats. Hiruma witnesses Sena Kobayakawa's running abilities and forces the boy to join the team as the running back as soon as he can. Hiruma has appeared in other media from the series, including video games, original video animations (OVAs) and light novels.

Hiruma was created by Inagaki to be a "devil-hero", a kind of anti-hero, according to him. Due to this, Murata, the manga's illustrator tried to give Hiruma a demonic personality. In the OVA, released before the anime's start, he is voiced by Shinichirō Miki. However, in the 2005 Japanese anime television series he was replaced by Atsushi Tamura who was indicated by the manga series creators as they felt his voice was perfect for the role. His voice actor in the English adaptation is Derek Stephen Prince. Hiruma has been well received by publications for manga and anime. Numerous pieces of merchandise in Hiruma likeness have also been released, including ceramic and resin statues, and decals.

Riichiro Inagaki, the writer of Eyeshield 21, said that he developed Hiruma as a character that does not follow the Japanese concept of emphasis on sportsmanship and effort in the game; instead Hiruma is "only concerned with winning". Inagaki intended to make an "anti-hero" or, as he refers to the concept, a "devil-hero". Yusuke Murata, the artist, chose to portray Hiruma as looking "close to being a demon" since he heard from Inagaki that Hiruma had "the personality of a demon." Murata noted that the Devil Bats logo "bears a strong resemblance to Hiruma". Inagaki also stated that Hiruma's name is a homage to the British former F1 driver Damon Hill.
Though the animation studio administrated casting, the studio asked Inagaki and Murata for their opinions. The two both felt that Tamura was a "perfect fit" with "his voice and his style".

Seven years prior to the start of the series, Yoichi Hiruma, then ten years old, snuck into an American military base, where he witnessed a group of soldiers playing American football. Intrigued by the game, he soon caught on to its rules and later began studying its tactics. With his deep understanding of the game, he managed to successfully gamble on the winning teams, accumulating a large amount of money. He entered Mao Junior High, dyed his hair to its current blonde color and met Ryokan Kurita that encouraged Hiruma to create his own team. In order to establish an American football club, Hiruma created an expansive information network to acquire blackmail on virtually everyone in the Tokyo area, which allowed him to threaten the vice principal of Mao into allowing the creation of the club. After the reestablishment of the American football club with Doburoku Sakaki as club adviser, Gen "Musashi" Takekura decided to join the club because he thought Hiruma and Kurita were fun, and together, the three new friends made a pact to reach the Christmas Bowl. Kurita looked up to the Shinryuji Naga, so the three decided to join the team. Because Kurita could not pass the Shinryuji High entrance exam, Hiruma and Musashi went to Deimon High School, and with Kurita established the Deimon Devil Bats.
At the beginning of the series, Hiruma and Kurita, now in their second year of high school, aggressively attempt to recruit new members to the Deimon Devil Bats from the newer students. At first their only successful recruit is the reluctant Sena Kobayakawa, as Hiruma witnesses his incredible running speed and agility and forces him to be the team's running back. Hiruma additionally hides Sena's identity by making him wear an eyeshield and adapt the moniker "Eyeshield 21". Hiruma, through intimidation, blackmail, cyber terrorism, and other similar methods, plays a crucial role in the development of the young Devil Bats team. Hiruma's insight and strategic mind, especially his knack for devising trick plays and his psychological games are critical in the Devil Bats' various matches. His demonic facade is also seen through by the team manager, Mamori Anezaki, whom he shares a deep understanding with, despite constant bickering and teasing.

Following the Christmas Bowl, Hiruma is selected by Seijuro Shin, of the Ojo White Knights, to be one of Team Japan's two quarterbacks due to his knack for trick plays, and Hiruma quickly settles in as the main strategist on the team. Even before this, Hiruma spies on Team USA to acquire information on the ace American players, who are considered by far the favorites to win the tournament. In typical fashion, Hiruma refuses to permit players on the team out of sympathy rather than merit, including his Devil Bats teammates, but does agree with the decision to hold a final tryout as a method of enlisting bench players. Two years later, Hiruma, now in college, is part of the college's American football team,

In every official Weekly Shōnen Jump popularity poll of the series, Hiruma has ranked within the top five characters. In the first poll he placed second, behind Sena, but in another two he ranked first. Several pieces of merchandise based on Hiruma have also been released, including ceramic and resin statues, and decals. In an interview, Atsushi Tamura said about Hiruma: "I look just like this guy"; and stated he "think there is a lot of other people who want to do the Hiruma's role".
Several publications for manga, anime, video games, and other related media have commented on Hiruma's character. Chris Beveridge from Mania.com stated that "the outlandish nature of Hiruma with his guns blazing gets old very quickly" and considered it a "downside" to the series. In other hand, Mania.com's Jarred Pine noted that Hiruma is "so completely over-the-top and out of left field that I couldn’t help laughing" and that his "rude, crude, and completely unpredictable" behavior "makes his character so damn enjoyable". Pine concluded that Hiruma's personality was "instantly memorable" and his "unpredictable nature" was responsible for making the story "so enjoyable". Anime News Network's Erin Finnegan also noted the "demonic-looking", saying Hiruma is "like a predecessor of Ozu from The Tatami Galaxy with a love of football". Writing for Anime News Network, Carlos Santos praised Hiruma's character design as "imaginative" with his "lanky" and "demon-like appearance" and additionally commented that "despite his sheer ruthlessness, it's hard not to laugh as Hiruma enthusiastically resorts to blackmail in recruiting students for the team". Anime News Network's Zac Bertschy called Hiruma the "most fun" character insofar, making note of his "brash, menacing and ultimately passionate" personality and that "in a sense, Hiruma turns the "kindly old coach-come-mentor who helps the hero along" cliché on its ear".


Source : WikiPedia

Little Red Riding Hood

    Once upon a time there lived a young girl who was loved by everyone who knew her; but she was especially dear to her grandmother who thought the world of the child. Now it happened that grandmother had made a riding cloak out of bright red cloth for the girl's birthday, and the cloak suited the child so well that she wore it every single day. Soon everyone in the village started calling her "Red Riding Hood".
    One day Red Riding Hood's mother said to her: "Come here, child, I have a task for you. Your grandmother is ill and I want you to take a cake and a pot of honey to her. She is so very fond of cake and honey! I know that she is really very poorly so hurry up child and, whatever you do, don't loiter on the way. Oh, by the way, when you get to grandmother's house, don't forget to say 'Good morning' to her, and do remember to ask her if she is feeling better."
    "Yes, yes, of course I'l do that," said Red Riding Hood, impatient to be on her way.
    Red Riding Hood was usually a good girl and, of course, she meant to obey her mother. But this time, as we shall see, she soon forgot her mother's good advice.
    Now it happened that grandmother lived right at the far end of the wood, a brisk half-hour's walk from the village. Soon after Red Riding Hood entered the wood and took the path leading to her grandmother's cottage she came face to face with a rascally, and very hungry, wolf.
    Red Riding Hood stopped and peered at him, and decided that he quite a harmless fellow really. He was, after all, just a wolf, and his sparkling yelow eyes looked friendly enough.
    "Good-Morning, Red Riding Hood," said the wolf patiently.
    "Good-Morning, wolf," she answered chirpily.
    "Well, well, well, and what a surprise to see you in the wood so early in the morning, Red Riding Hood. Surely it must be your breakfast time?" enquired the wolf slyly.
    Red Riding Hood nodded: "You see, dear wolf, my poor grandmother is sick, she is really very ill and I'm just going to see what I can do for her."
    "And what is that you are carrying in your basket, may I ask?" said the wolf casually.
    "Ah, you've no idea how delicious this food is," said Red Riding Hood, holding out the basket to show him. "Look, mother baked this tasty fruit cake herself and the honey comes from our neighbour."
    The wolf licked his lips: "Tell me, dear, does your grandmother live far away?"
    "Oh yes, her house is on the other side of the wood, down by the stream and over the little wooden bridge," Red Riding Hood explained, pointing in the direction of her grandmother's house.
    "Is that so," the wolf murmured, scratching his ear with a paw. Then he turned to Red Riding Hood: "I should so much like to visit your dear grandmother and bring her some words of comfort. Now, suppose I cut through the wood an you just continue along the path carefully and we'll see which of us gets there first."
    "What a splendid idea!" cried Red Riding Hood, clapping her hands in delight.
    In a flash he was off, runnning as hard as he could, right through the middle of the wood. Red Riding Hood continued to walk along the path and soon she found herself approaching a bank of flowers. The sight of such beautiful flowers glinting in the sunlight made her gasp. "Oh, I must pick some of these for grandmother," she thought, "They will make her so happy." And hither and thither Red Riding Hood ran, picking the most perfect flowers she could find.
    But while Red Riding Hood was busy gathering flowers, the wolf was running, running. He did not stop, even for a single second and, in no time at all, there he was standing right outside grandmother's cottage. He lifted his paw and gave a sharp "knock-knock" at the door.
    "Who's there?" called grandmother, her voice faint and weak.
    "It's your granddughter, Little Red Riding Hood," said the wolf in a high-pitched, wavering voice. "I'm bringing you one of mother's cakes and a little pot of honey which she has asked me to give you."
    Grandmother, lying in her bed, cried out: "Press the latch, dear child. Iam too weak to get up."
    The wolf pressed down the latch with his paw and the door sprang open. Straight in he walked, glancing neither to right nor to left, and marched right up to grandmother's bed. He threw himself down on the old woman and in next to no time he had gobbled her right up - for he was a very hungry wolf. Then, as quickly as he could, he put on a nightdress and nightcap belonging to grandmother, and climbed into her bed. Now he waited for Red Ridding Hood to arrive.
    But, at that time, Red Riding Hood was still running around picking flowers. When her arms were full, she set off once more, trotting as fast as she could to grandmother's house.
    "Knock-knock" she went when she reached the house.
    "Who is there?" a rough, gravelly voice rasped.
    Red Riding Hood was frightened, very frightened, but she politely replied: "It is your own granddaughter, Red Riding Hood. I have a cake and a little pot of honey that mother has sent for you."
    "Yum, yum," cried the wolf, before remembering to alter his voice: "Pull the latch-pin, dear, and the bobbin will fall," he said, making a big effort to put on his kind vocie.
    Red Riding Hood put down her flowers, then pulled the latch-pin as she was told. The door sprang open. Although the wolf had wriggled down into the bed, Red Riding Hood sensed that something was wrong. "Good-morning, grandmother," she said nervously but the wolf did not answer. Red Riding Hood tiptoed towards the bed.
    "Oh, grandmother, what big ears you have got," she said.
    "All the better to hear you with, my dear," replied the wolf.
    "Oh, grandmother, what big eyes you have got,' cried Red Riding Hood.
    "All the better to see you with, my dear," simpered the wolf.
    "Look, grandmother, what big teeth you have got," exclaimed Red Riding Hood.
    "All the better to eat you with, my dear," growled the wolf and as he spoke he leapt from the bed, smacked his lips and devoured poor Red Riding hood. He climbed back into bed and a minute later he was snoring most horribly.
    Meanwhile, as the midday sun reached its full height, a huntsman walked past the house. What were those extraordinary noises he could hear coming from inside? The snoring was so loud it practically shook the walls of grandmother's cottage. The huntsman was puzzled.
    He peered around the half-open door, then he tiptoed inside, right up to grandmother's bed. The wold himself lay fast asleep, snoring louder than ever. "What are you doing here, you old rascal?" exclaimed the huntsman, "I've been trying to track you down for a long time." The huntsman raised his gun to shoot but suddenly he wondered: where was the old lady? "Could the wolf have eaten her up?" he thought. He pulled out his huntsman's knife and began opening up the sleeping wolf. At the first cut, he spied the red cloak, and, after a few more cuts, Red Riding Hood sprang out. "Oh, how frightened I was inside the dark wolf!" she cried.
    Next came grandmother, alive, but barely breathing. The huntsman tucked a shawl around her and comforted her. Then he went outside, returned with some large stone, filled the greedy wolf with the stones and sewed him up. When the cunning fellow awoke, the huntsman shot him dead.
    Now they were happy at last. The huntsman skinned the wolf, popped him in a sack and said "good-bye" to grandmother and Red Riding Hood and after Grandmother had eaten the cake and honey Red Riding Hood returned safely home.


from a bedtime story: Little Red Riding Hood and other tales
Retold by Geraldine Carter
Illustrated by Dorothea King

Inggris Bisnis II (Exercise 3)

1. The defendant refused to answer the prosecutor's questions Because he was afraid that his answers would incriminate him (C)
2. Mrs. Walker has returned The wallet to its original owner (D)
3. The Hospital owes (A) The goverment twenty million dollars for the construction of the new wing.
4.Sarah (C) Told her professors that she could not attend classes next week.
5.The artist was asked to show some paintings at the contest because The judges had been told of his talents(D)
6. If motorists do not observe the traffic regulations, they will be stopped, ticketed, and have to pay a fine. [(D) have to pay a fine, because it's not parallel]
7. Fred, who usually conducts the choir rehearsals, did not show up last night because he had an accident on his way to the practice. [(D) on his way to the practice, hmm I actually not sure about this answer but it sounds like a redundancy]
8.Ashort time before her operation last month, Mrs. Carlyle dreams of her daughter who lives overseas. [(C) dreams, because it's a present progressive otherwise the main clause is past tense]
9. The atmosphere in Andalucia is open, warm, and gives a welcome feeling to all who have the good fortune to visit there. [(B) gives a welcome feeling, because it's not parallel]
10. Some of the people were standing in the street watched the parade, while others were singing songs. [(C) watched, because it's not parallel as well]


P.S.
Orange = A
Yellow = B
Green = C
Aqua = D

TOEFL EXERCISE

1)  Nobody (know) when the (process) of glass-making (was) (invented).

(A) Know become knew

Reason : it is past tense.

2)  The languages of the world (presents) a vast (array) of structural (similarities) and (differences).
(A) Presents become present

Reason : "languages" is plural, and plural doesn't use "s" in its sentences.

3)  The rise of multinationals (have) (resulted) in a great deal of legal ambiguity because multinationals (can) (operate)) in so many jurisdictions.

(A) Have become has

Reason : the rise of multinationals is singular, and singular doesn't use "have" but it uses "has".

4)  All of the east-west interstate highways in the United States (has) even (numbers), while north-south interstate highways (are) (odd-numbered).

(A) Has become have

Reason : the subject is plural and it has to use "have" instead of "has"

5)  (When) a massive star in the large Magellanic Cloud (exploded) in 1987, a wave of neutrinous (were) (detected) on earth.

(C) Were become was

Reason : the subject is singular so "were" is not correct for it.

6)  Every open space in the (targeted) area that (has) grass and a few bushes (are) (occupied) by the white-crowned sparrow.

(C) Are become isReason : every + (noun) is grammatically singular, so it uses "is" for the verb.

7)  Krakatoa (is remembered) as the volcano that (put) so much ash into the air that sunsets around the world (was affected) for two years (afterward).

(A) Is remembered become was rememberedReason : the sentence is a pas tense, so it uses "was" instead of "is"

8)  The term "Yankee" (was) originally a nickname for people from New England, but now anyone from the United States (are) (referred) (to as) a Yankee.

(B) Are become isReason : anyone is grammatically singular, so we use is for the verb

9)  A network of small arteries, mostly (sandwiched) between the skin and the (underlying) muscles, (supply) (blood) to the face and scalp.

(C) Supply become supplies.

Reason : "supply" is subtituted by supplies because of the subject is singular.

10)  Mesquite (is) a (small) tree in the Southwest (who) can (withstand) the severest drought.

(C) Who become which.

Reason : I don't know, putting "who" in that sentence is just doesn't make any sense for me.

Bahasa Inggris Bisnis 2 (TOEFL)

Exercise A :
4. (R) The basketball player tossed the ball into the hoop.
        I think the sentence is already right because it has had the subject and the verb.

Exercise B :
2. (R) The doctor gave the patient a prescription.
        Same as the before one, this sentence has already had the subject and the verb, so this one is right.

 TOEFL Exercise:
1. Mark Twain ___________ the years after the Civil War the "Gilded Age."
   A. called      B. he called       C. calling       D. his calls
I choose A, because I think the A option is the best answer. I don't choose the other option because the B option has a subject, and the sentence has already had a subject. For the C option, I guess it needs a to be, because it's a v-ing. And for D option, it just doesn't make any sense in my head.

 P.S. the blue colour is subject and the red colour is verb.

Euforia Jakarta yang Beresiko

    DKI Jakarta beberapa bulan yang lalu telah memiliki pemimpin yang baru untuk menggantikan pemimpin lamanya yang "dianggap" telah gagal memimpin selama tahun tahun belakangan oleh sebagian masyarakat Jakarta. Saya pun berpendapat demikian. Tulisan ini merupakan tulisan subjektif yang hanya berasal dari pikiran saya sendiri berdasarkan pada pengetahuan umum saya terhadap perkembangan kota yang saya tinggali ini. Tidak ada suatu unsur menjatuhkan salah satu pihak.
    Kembali lagi ke topik pemimpin baru jakarta, Joko Widodo yang akrab kita sebut Jokowi dan juga wakilnya Basuki Tjahaja Purnama atau biasa disapa Ahok. Mereka datang dengan membawa suasana baru ke Jakarta, semenjak kedatangan mereka seakan akan mereka adalah sosok selebriti baru yang sedang naik daun. Selalu menjadi sorotan media. Mungkin dengan gaya kepemimpinan mereka makanya mereka mendapatkan respon seperti itu dari masyarakat. Masyarakat ingin sesuatu yang baru, ingin sesuatu yang memberi perubahan dan gebrakan yang mampu merubah suasana kota Jakarta ini. Sehingga ketika mereka diresmikan menjadi pemimpin baru Jakarta, rakyat heboh seperti mendapatkan hadiah dari kuis di televisi. Melihat kinerja Jokowi di Solo dan Ahok di Belitung Timur yang cukup memuaskan, rakyat Jakarta pun mengharapkan lebih dari pasangan nomor urut 3 pada pilkada 2012 lalu ini. Program program yang diusung pasangan ini pun selalu menjadi highlight yang seakan tidak pernah padam. Rakyat ingin sekali sesegera mungkin program program tersebut terlaksana.
    Karena saking tergesa gesanya para rakyat Jakarta menginginkan perubahan yang instan, setiap ada kesalahan (seperti banjir dan macet karena hujan besar beberapa waktu lalu) sebagian rakyat langsung menjadikan Jokowi kambing hitam atas permasalahan tersebut. Menurut saya pribadi, hal itu sangatlah tidak masuk akal mengingat Jokowi baru memimpin beberapa bulan.
    Euforia masyarakat Jakarta atas terpilihnya pemimpin baru yang disertai ekspektasi tinggi terhadap pasangan pemimpin baru ini bisa menjadi suatu hal yang baik, akan tetapi haruslah dilandasi dengan akal sehat dan juga pikiran yang rasional. Tidak mungkin segala sesuatu bisa langsung dilakukan secara instan. Mungkin tulisan saya memang terlalu memaksakan diri, akan tetapi saya hanya menyampaikan pendapat saya mengenai hal hal yang baru saja terjadi belakangan ini mengenai kegembiraan masyarakat Jakarta yang beresiko dan berubah menjadi sindiran dan cacian dari sebagian rakyat terhadap pemimpin yang baru saja mempimpin hanya dikarenakan hal yang memang tidak bisa ditangani dengan instan. Euforia memang tidak selalu berujung kebaikan. Yah kita lihat saja kelanjutan para pembuat ulah yang beredar diantara euforia yang beresiko ini.

Menulis dengan Sistematika Ilmiah tapi Ringan

    Bicara soal menulis secara ilmiah, pasti bicara tentang membuktikan dengan evidensi atau fakta yang benar benar terjadi dan sudah dilakukan penelusuran lebih lanjut sehingga dapat ditulis menjadi suatu penulisan ilmiah. Dan jika sudah begitu, maka pikiran kita juga langsung tertuju pada kerepotan akan mengumpulkan evidensi atau fakta fakta statistik yang berhubungan dengan sesuatu yang akan diteliti. Pasti membutuhkan banyak waktu lah, pasti membosankan lah, pasti susah lah.
    Tetapi ada juga cara cara menulis dengan sistematika ilmiah tapi ringan dan cukup mudah untuk dilakukan. Sekali lagi saya menggunakan pengetahuan saya untuk menulis ini dengan berbagai macam sumber yang telah saya pelajari atau tidak sengaja saya pelajari sebelumnya.
    Pertama tama, sebuah penulisan ilmiah membutuhkan tujuan dan latar belakang serta pengenalan mengenai apakah penelitian tersebut. Jadi langkah awal yang akan dilakukan untuk menulis dengan sistematika ilmiah adalah dengan menulis pendahuluan.
    Pendahuluan merupakan awal dari tulisan ilmiah yang berisi tentang apakah penelitian itu dan untuk tujuan apakah penelitian tersebut dilakukan. Dalam pendahuluan juga dipaparkan awal permasalahan yang akan diamati.
    Setelah itu, mulailah membuat isi dari tulisan ilmiah tersebut. Coba mulai memaparkan permasalahan pokok dari yang sedang diteliti. Dalam memaparkan permasalahan permasalahan tersebut, kita juga harus menyampaikan bukti bukti atau evidensi yang ditemukan dalam meneliti permasalahan itu. Fungsi bukti bukti tersebut adalah untuk mempertahanan argumen kita jika ada yang membantahnya.
    Dan setelah selesai memaparkan semua pokok permasalahan dan juga bukti buktinya, terakhir kita membuat penutup yang berisikan kesimpulan dari semua permasalahan yang sudah dipaparkan sebelumnya. Dan itulah salah satu cara menulis dengan sistematika ilmiah tapi ringan.

Membuat Ringkasan

    Untuk membuat suatu ringkasan, tidaklah sulit dan juga tidaklah mudah. Ringkasan yang baik tentunya harus memenuhi syarat dan kriteria dari yang di minta (jika ringkasan tersebut bersifat memaksa).
    Tulisan saya ini bersifat subjektif dan hanya saya tulis dari pengetahuan saya dari berbagai sumber yang saya olah sendiri dalam pikiran saya, jadi sebelumnya saya mohon maaf apabila kurang memuaskan.
    Membuat ringkasan dapat dimulai dengan membaca teks asli sebanyak minimal 2x. Yah tetapi jangan hanya asal dibaca, setiap dibaca usahakan juga dimengerti apa saja topik yang dibahas di tiap tiap paragraf. Usahakan menguasai semua isi dan maksud dari teks tersebut.
    Selanjutnya bisa mulai mencoret coret dan mulai membuat kerangka, yang dimaksud dari kerangka ini adalah coretan dengan pengertian diri sendiri mengenai topik topik yang ada di teks tersebut. Kemudian coretan tersebut bisa dikumpulkan menjadi satu dan direkonstruksi menjadi rangkaian kalimat sesuai dengan gaya bahasa diri sendiri.
    Sisanya tinggal tuangkan kreativitas diri masing masing dengan tulisan yang sudah tinggal disatukan itu dan susun menjadi ringkasan sesuai dengan apa yang diminta (misalkan diminta menggunakan jumlah kata tertentu; ringkasan dengan 500 kata). Dan selesailah ringkasan yang baik dibuat dengan langkah langkah sederhana tersebut.