Selasa, 29 April 2014

Tugas 2 Bahasa Inggris Bisnis 2


ARTICLES


I.         In the following sentences supply the articles (a, an or the) if they are necessary. If no article is necessary, write Ø.

1.      Jason’s father bought him a bicycle that he had wanted for his birthday.
2.      The Statue of Liberty was a gift of friendship from Ø France to The United States.
3.      Rita is studying an English and Ø math this semester.
4.      The judged asked a witness to tell the truth.
5.      A big books on the table are for my history class.
6.      When you go to the store, please buy a bottle of Ø chocolate milk and Ø dozen oranges.
7.      There are only a seats left for Ø tonight’s musical at Ø University.
8.      What did you eat for Ø breakfast this morning ?.
9.      Rita plays Ø violin and her sister plays a guitar.
10.  The chair that you are sitting is broken.


II.      Fill in the blanks with the appropriate form of other.

1.      This pen isn’t working. Please give me another
2.      If you’re still thirsty, I’ll make another pot of coffee.
3.      This dictionary has a page missing. Please give me another
4.      He doesn’t need those books. He needs the others
5.      There are thirty people in the room. Twenty are from Latin America and the others are from others countries.
6.      Six people are in the store. Two were buying meat. Others was looking at magazines. Others was eating a candy bar. The others were walking around looking for more food.
7.      This glass of milk is sour. Another glass of milk is sour too.
8.      The army was practicing its drills. One group was doing artillery practice. Another was marching; another was at attention; and the other was practicing combat tactics.
9.      There are seven students from Japan. Others are from Iran, and the others are from others places.
10.  We looked at cars today. The first two we far too expensive, but the other ones were reasonably priced.

Senin, 14 April 2014

PENGARUH SISTEM HUKUM TERHADAP MANAGEMEN LABA DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL PEMODERASI: STUDI PERBANDINGAN INGGRIS DAN PERANCIS

This research aims to provide empirical evidence concerning the effect of different legal systems (common and civil law) on earnings management and the influence of legal system on earnings management which is weakened by institutional ownership. The differences of legal systems are pointed out in many characteristic that follows them. One of them is the different implementation level in same accounting standard. We distinguish between accruals and real-based earnings management and assume that corporations in common law countries (tight implementation accounting standard) apt to opting real-based earnings management, and corporations in civil law countries (lax implementation accounting standard) apt to opting accruals-based earnings management.
To investigate this issues, we compare the level earnings management in England (common law) and France (civil law). The data for our tests is took from the OSIRIS database. The sample comprises 112 firm-year observations for England companies and 58 firm-year observations for France companies for the years 2005-2008.
The result of the examination indicates that England yield higher level real-based earnings management than France. On the other hand, France yield higher level accrual-based earnings management than England. Besides that the results, we also document that institutional ownership can weakened the influence of legal system on real-based earnings management. However, institutional ownership fail to weak the influence of legal system on accrual-based earnings management, because corporations in France generally have bank-based financial system with low institutional ownership. Higher debt level in corporation encourage to make earnings manipulation because they fell attached to meet earnings target from the creditors. Low institutional ownership decline directly to the monitoring on manager, so this can give incentive for manager to make earnings management.

Sumber: http://ekydakka.com/pengaruh-sistem-hukum-terhadap-managemen-laba-dengan-kepemilikan-institusional-sebagai-variabel-pemoderasi/