Kasus Pelanggaran Etika Profesi Akuntansi

Keselamatan dan Kesehatan Kerja adalah factor utama yang penting dalam bekerja di suatu perusahaan. Karena keselamatan, & kesehatan kerja sangat berpengaruh terhadap produktivitas para pekerja perusahaan. Bila ada masalah yang melibatkan factor ini maka akan berdampak buruk bagi perusahaan yang mengakibatkan terganggunya ketenangan bekerja, keselamatan, kesehatan, produktivitas dan kesejahteraan tenaga kerja, tidak hanya itu dampak lebih buruk bisa terjadi yaitu dapat menyebabkan kematian, kerugian materi, moril dan pencemaran lingkungan.

Freeport merupakan perusahaan tambang internasional utama yang beroperasi yaitu menambang, memproses dan melakukan eksplorasi terhadap bijih yang mengandung tembaga, emas dan perak memasarkan konsentrat yang mengandung tembaga, emas dan perak ke seluruh penjuru dunia. Perusahaan besar ini ternyata memilki kelemahan manajerial dan operasional yang menyebabkan terjadinya kasus pelanggaran dan kecelakaan kerja, membuat kasus serupa semakin banyak dan semakin memprihatinkan diindonesia. Jika semakin banyak kasus kecelakaan kerja akan berdampak buruk bagi investasi.

untuk menanggulangi terjadinya kasus-kasus kecelakaan kerja, diperlukan upaya-upaya maksimal untuk meminimalisasi risiko dan mencegah penyebab-penyebab utama terjadinya kecelakaan kerja, dengan menggencarkan program sosialisasi K3 untuk  meningkatkan kesadaran dan pemahaman K3 dengan sasaran pimpinan pemerintah daerah, pengusaha dan para pekerja, agar terbentuknya lingkungan pekerja yang sehat, yang mendukung jalannya kegiatan perusahaan untuk menjadi lembaga yang sehat.

PT Freeport Indonesia

Merupakan perusahaan afiliasi dari Freeport-McMoRan. PTFI menambang, memproses dan melakukan eksplorasi terhadap bijih yang mengandung tembaga, emas dan perak. Beroperasi di daerah dataran tinggi di Kabupaten Mimika Provinsi Papua, Indonesia. Kami memasarkan konsentrat yang mengandung tembaga, emas dan perak ke seluruh penjuru dunia.

Kompleks tambang milik kami di Grasberg merupakan salah satu penghasil tunggal tembaga dan emas terbesar di dunia, dan mengandung cadangan tembaga yang dapat diambil yang terbesar di dunia, selain cadangan tunggal emas terbesar di dunia. Grasberg berada di jantung suatu wilayah mineral yang sangat melimpah, di mana kegiatan eksplorasi yang berlanjut membuka peluang untuk terus menambah cadangan kami yang berusia panjang.

Tentang Freeport-McMoRan

Freeport-McMoRan (FCX) merupakan perusahaan tambang internasional utama dengan kantor pusat di Phoenix, Arizona, Amerika Serikat. FCX mengelola beragam aset besar berusia panjang yang tersebar secara geografis di atas empat benua, dengan cadangan signifikan terbukti dan terkira dari tembaga, emas dan molybdenum. Mulai dari pegunungan khatulistiwa di Papua, Indonesia, hingga gurun-gurun di Barat Daya Amerika Serikat, gunung api megah di Peru, daerah tradisional penghasil tembaga di Chile dan peluang baru menggairahkan di Republik Demokrasi Kongo, kami berada di garis depan pemasokan logam yang sangat dibutuhkan di dunia.

Freeport-McMoRan merupakan perusahaan publik di bidang tembaga yang terbesar di dunia, penghasil utama di dunia dari molybdenum – logam yang digunakan pada campuran logam baja berkekuatan tinggi, produk kimia, dan produksi pelumas – serta produsen besar emas. Selaku pemimpin industri, FCX telah menunjukkan keahlian terbukti untuk teknologi maupun metode produksi menghasilkan tembaga, emas dan molybdenum. FCX menyelenggarakan kegiatan melalui beberapa anak perusahaan utama; PTFI, Freeport-McMoRan Corporation dan Atlantic Copper.

PT Freeport Indonesia mengikuti Kerangka Kerja Pembangunan Berkelanjutan dari International Council on Mining and Metals (ICMM / Dewan International tentang Pertambangan dan Logam) dan Pedoman Pelaporan Berkelanjutan dari Global Reporting Initiative (GRI)

KASUS – KASUS PT. FREEPORT INDONESIA

1.    Kecelakaan Freeport

Tim Investigasi Kementerian Energi dan Sumber Daya Mineral (ESDM) mengeluarkan lima rekomendasi untuk PT Freeport Indonesia, terkait kasus kecelakaan antara Haul Truck dengan jip Toyota pada 27 September 2014. Tim menilai ada kelemahan manajerial dan operasional dalam kecelakaan yang menewaskan 4 pekerja
      Menurut Direktur Teknik dan Lingkungan Direktorat Jenderal Mineral dan Batubara ESDM, Bambang Susigit, lima rekomendasi itu adalah sosialisasi Prosedur Pengoperasian Standar (PPS) Grasberg Operations Department tentang pengoperasian Haul Truck. Waktu yang diberikan kepada perusahaan untuk melaksanakan poin rekomendasi pertama ini adalah maksimal tiga minggu.

Rekomendasi kedua adalah memastikan komunikasi antar unit mobile equipment dapat berjalan dengan baik maksimal dalam waktu sepekan. Ketiga, pemerintah meminta Freeport meningkatkan koordinasi antara pengawas dan operator dalam melaksanakan tugas secara berkelanjutan.

Rekomensasi keempat, Freeport didesak untuk membuat standar proses pembuatan fasilitas infrastruktur yang terkait dengan pengaturan lalu lintas. Hal ini merujuk pada rambu pemisah jalan, di rute yang ekstrem dan cenderung berbahaya.

Rekomendasi kelima adalah melakukan identifikasi bahaya, penilaian dan pengendalian risiko terhadap tempat parkir mobile equipment dan jalan tambang aktif di seluruh area Grasberg dalam waktu sepekan. "Jika yang kelima ini sudah dilaksanakan dan hasilnya meyakinkan, saya bisa merekomendasikan agar aktivitas tambang kembali dibuka," ujar Bambang.

2.    Keselamatan Kerja di Daerah Rendah

Pemerintah daerah dinilai sangat rendah perhatiannya pada Keselamatan dan Kesehatan Kerja(K3).

Menteri Tenaga Kerja dan Transmigrasi (Menakertrans) Muhaimin Iskandar mengatakan, contoh kasus pelanggaran keselamatan kerja ialah meninggalnya 11 orang pekerja Freeport karena tertimbun reruntuhan terowongan. Kasus yang juga mengenaskan ialah disiksanya para pekerja di perusahaan kuali di Tangerang.

Muhaimin berujar, pemerintah tidak ingin kasus semacam Freeport dan kasus pabrik kuali Tangerang terus terulang. Oleh karena itu pemerintah pusat meminta perhatian dan peranan pemerintah daerah terhadap pembangunan ketenagakerjaan di wilayahnya harus ditingkatkan.
            “Kita butuh kerjasama di daerah karena semakin banyak kasus kecelakaan kerja akan berdampak buruk bagi investasi,” katanya berdasarkan siaran pers yang diterima SINDO, Minggu (26/5/2013).

Menurutnya, selama ini perhatian dan kepedulian daerah tehadap pelaksanaan sistem  Pembangunan Ketenagakerjaan (IPK) Indonesia 2012 indikator Kondisi Lingkungan Kerja hanya mencapai angka 3,71 (rendah) atau menurun dibanding  2011 yang mencapai angka indeks 5,02 (menengah-kebawah).

Muhaimin mengatakan untuk menanggulangi terjadinya kasus-kasus kecelakaan kerja, diperlukan upaya-upaya maksimal untuk meminimalisasi risiko dan mencegah penyebab-penyebab utama terjadinya kecelakaan kerja.

“Program sosialisasi K3 terus kita gencarkan untuk  meningkatkan kesadaran dan pemahaman K3 dengan sasaran pimpinan pemerintah daerah, pengusaha dan para pekerja,” terangnya.
            Dia menjelaskan, kecelakaan kerja tidak hanya dapat menyebabkan kematian, kerugian materi, moril dan pencemaran lingkungan. Namun juga dapat memengaruhi produktivitas, kesejahteraan masyarakat dan Indeks Pembangunan Manusia (IPM). Pelaksanaan K3 juga merupakan salah satu aspek perlindungan tenaga kerja yang sangat penting. Pasalnya, akan mempengaruhi ketenangan bekerja, keselamatan, kesehatan, produktivitas dan kesejahteraan tenaga kerja. Dia pun berharap, dengan kesadaran dari semua pihak maka 2015 akan terwujud Indonesia Berbudaya K3.

Berdasarkan data, pemerintah mengeluarkan Peraturan Pemerintah (PP) No 50/2012  tentang Sistem Manajemen Keselamatan dan Kesehatan Kerja (SMK3). Peraturan yang ditandatangani oleh Presiden Susilo Bambang Yudhoyono pada tanggal 12 April ini merupakan aturan pelaksanan dari pasal 87 UU No 13/2003 tentang Ketenagakerjaan.

“Pemerintah sengaja mengeluarkan PP tersebut agar dapat meningkatkan efektifitas perlindungan K3 yang terencana, terukur, terstruktur dan terintegrasi. Terutama bagi perusahaan yang mempekerjakan 100 tenaga kerja atau perusahaan dengan bahan produksi yang rentan mengakibatkan kecelakaan kerja seperti peledakan, kebakaran, pencemaran dan penyakit akibat kerja, “ kata Muhaimin.

Untuk mendukung hal tersebut, Muhaimin berjanji, pemerintah akan mengerahkan pengawas ketenagakerjaan di pusat dan daerah. Menurut data Kemnakertrans, saat ini jumlah pengawas ketenagakerjaan tercatat sebanyak 2.384 orang,untuk menangani sekitar 216.547perusahaan.
            Para pengawas ketenagakerjaan yang saat ini tengah bertugas terdiri dari Pengawas umum, 1.460 orang, Pengawas spesialis  361 orang dan PNS 563 orang.

            Analisis

dari kasus yang terjadi pada PT. Freeport Indonesia dikarenakan belum menerapkan 5 etika profesi akuntansi yaitu tanggung jawab profesi, kepentingan publik, integritas, objektivitas, standar teknis. Berikut adalah etika profesi akuntansi yang dilanggar :

1.      Tanggung jawab profesi, keperhatian dan kepedulian dari pihak terkait yang bertanggung jawab kurang memperhatikan keselamatan dan kesehatan kerja (K3) untuk para pekerjanya terutama pekerja dari pekerja lapangan.

 2.      Kepentingan publik, melanggar dalam hal lingkungan sehingga juga mengakibatkan kecelakaan kerja terhadap karyawan, dan merusak lingkungan karena melakukan peledakan

3.      Integritas, pihak perusahaan terkait tidak menjaga integritasnya karena diduga melanggar sistem manajemen K3 yang berlaku di Indonesia.

4.      Objektivitas, pelaksanaan kegiatan perusahaan ini kurang efektif karna mengancam kesejahteraan pekerja.

5.      Standar teknis, melemahnya manajerial dan operasional berarti perusahaan ini memiliki standar teknis yang kurang baik, karna mengganggu keselamatan dan kesehatan kerja para pekerja.

            Solusi

      perusahaan – perusahaan yang belum menerapkan sistem K3 untuk mulai menerapkan keselamatan dan kesehatan kerja kepada pekerjanya, baik pekerja dalam manajemen perkantoran maupun pekerja lapangan. Penerapan bisa berupa tentang pemberian pelatihan K3 kepada para pekerja. Selain itu juga memberikan jaminan terhadap keselamatan dan kesehatan kerja.

http://nasional.sindonews.com/read/731950/15/keselamatan-kerja-di-daerah-rendah

http://ptfi.co.id/id/about/overview

The Advantage of TOEFL And TOIEC

      In this globalisation,we have to get adapt with international world,especiallyin english languange in education english languange become very important to support student in their academic,beside that skill in english is useful to help a poor student to get scholarship because their skill in english.

      A company in every sector a worker must have to a good skill in english ,in working life a cpmpany make a test in interview to test participant how goo their skill in english and fit with the company standard .we must be follow test TOEFL or TOEIC quantity ourskill in english,with this test we can know how for or good our skill in english

     In this working life ,everyone can do anything to support their carneer,for example :submit an attachment TOEFL score can be helpful and extra point for application TOEFL can be useful too in promotion 

    Because of that many thing benefit of TOEFL and TOEIC can we get,so it will be recommend for employee and student to havea sertificate of TOEFL and TOEIC.

Differences Between TOEFL & TOEIC

Who Takes the TOEFL vs. the TOEIC

The TOEFL measures the test-taker's ability to function in an English-speaking academic environment. The target test-taker for the TOEFL is a candidate for higher education in an English-speaking country. The TOEIC, on the other hand, measures the ability to function in a general work environment. This test is used in nonacademic settings as a measure of the ability of a current or potential employee to communicate effectively in English in a variety of business settings and situations.

Test Formats

The TOEFL is a four-section test that includes sections for reading, listening, speaking and writing. It is taken exclusively on the computer. The TOEIC is broken into two separate but complementary exams: the Reading and Listening Test, which is a paper-and-pencil test, and the Speaking and Writing Test, which is taken on a computer. The exams are broken up in this way so potential employers can choose to measure an employee's reading and listening or speaking and writing skills only, or all four language skills. The Reading and Listening Test will take about two-and-a-half hours to complete, and for the Speaking and Writing Test, the speaking section will last about 20 minutes, and the writing section will take 60 minutes to complete.

Test Content

In the TOEFL, the test-taker is measured on his ability to function in an academic environment. In this regard, the vocabulary on this test is academic in nature and is similar to the vocabulary used in college text books. The topics of the reading and listening passages are similarly academic. You may read a passage on bird migration, for example, or listen to a lecture from an economics course. The TOEIC, on the other hand, measures the test-taker's ability to function in a business environment. Topics may range from dining out in a restaurant to presenting in a budget meeting.

Test Scores

On the TOEFL iBT, the maximum possible score is 120 -- 30 points for each of the four sections. There is no "passing score" and colleges and universities will have their own requirements for admission, which test-takers can find information about through the admissions office. The TOEIC Reading and Listening test gives the test-taker a score of 10 to 990, which corresponds to bands in the Common European Framework measure of English proficiency. A test-taker will receive scores of zero to 200 for the Speaking and Writing Tests separately, again which corresponds to the CEF standards of English-language proficiency measurements.

The Difference Between Toefl and Toeic

The difference toefl and toeic, for me the difference is not much difeerent, in toefl many people will use this for to test of english as a foreign languange and to test skill english languange as a basic  for our education process,and toeic is to test how good you’re skill english languange as a communication in our global world.

TOEFL (Test Of English as a Foreign Language) has the objective to evaluate the English language skills for those pursuing academic education (scholarships), while TOEIC aims to evaluate English language skills for the global workplace (international). Toefl only useful for the company and TOEIC useful at school or in the program The English, especially in academic and also for higher education institute.

TOEIC and TOEFL tests were developed to serve different purposes. Therefore, the design, content, context and scope of finesse that every measured by each test is different. The TOEFL test was created by Educational Testing Service for foreign students who wish to enter colleges and universities in North America. The students who plan to take the title stratum 1 or stratum 2 in North America will try to take the TOEFL test. Organizations requiring English proficiency for employees and individuals who want to demonstrate their ability to put English in the workplace would prefer to use the TOEIC test.

References

§  Educational Testing Service: TOEFL iBT: About the Test

§  Educational Testing Service: TOEIC Listening and Reading Test: For Test Takers: About the Test

§  Educational Testing Service: TOEIC Speaking and Writing Test: Test Takers: About the Test

§  Cambridge Preparation for the TOEFL Test; Jolene Gear and Robert Gear

§  Educational Testing Service: Examinee Handbook: Listening & Reading

§  Exam English: TOEIC: About the Test of English for International Communication

strategies reading and structure for toefl

Strategies reading and structure for toefl

This part of the TOEFL tests your ability to read academic English. This is important if you want to succeed at an English college or university. Students are given large amounts of reading in most post secondary courses in the US. You should practice looking for the main idea by reading quickly through a passage. Then you should read more thoroughly for the purpose of answering the questions. It is not necessary for you to understand everything in a reading passage. You just need to be able to answer the questions. There will be many terms that you do not recognize. Technical words that are not defined in the text will be defined in the glossary. If you need to know the meaning of a word to answer a question and it is not defined in the text or in the glossary, try to identify the root word, stem, and part of speech. Hint: The questions are asked in chronological order. In other words, the answers from the first few questions are in the first paragraph. The final question often requires that you understand the passage as a whole. Look at the following types of questions that you will find in a reading set. Then try the practice set. Before you answer each question, try to determine what type of question is being asked.

Preparation Strategies

Read, Read, Read. Read in English regularly. Focus on academic texts from university textbooks or other materials. Do not stick to one or two topics that you are interested in. Read from variety of subjects - science, social science, business, arts, geography, history, economics, and others. Academic texts, apart from textbooks, could be found in variety of articles and academic publications on the Internet or university libraries.

Find the purpose of the passage. Knowing the purpose of the reading you may easily find what the writer is trying to accomplish. The purpose of the passage in most of the readings is embedded in the introductory paragraph which is one of the most important paragraphs in the text. Most of the passages in TOEFL iBT will try to do the following:

To Explain - to present the information on a specific topic in explanatory manner. These texts contain mostly factual information.

To Resolve - it aims at finding solution for some sort of dilemmas or questions that need answers. Usually there would be a debate.

To convince - to persuade the reader of the validity of certain viewpoint or idea. There would be opinions and support with evidence in those type of passages.

Increase vocabulary. When reading wide variety of texts on different subjects you should make a word list. Organize your list in topics for better results. Example topics could be business, geography, science and others. Make flashcards to help you learn those word lists. Use the words learned in your writings and speaking.

Take notes. During all sections of TOEFL iBT note taking is allowed. It is a crucial component for success. It is difficult to remember all facts and details from a reading text in order to answer the questions. You also don't have enough time to search for those again in the text. So, the solution is called note taking. When skimming and reading the texts you should write down all important facts and details in order to find them fast and easily when you need them. See also our effective note taking strategies.

Learn how to skim the text. Skimming means reading the text quickly to obtain very first general impression on what the text is about, what its main idea is. Skimming corresponds with Reading to find information objective in TOEFL iBT. You should develop your ability to skim quickly but at the same time to identify all major points in the passage. Take notes. See also our skimming strategies.

Read after skimming. Only skimming is not enough. Read the passage again. This time read it more carefully, but don't forget that you have limited time. Take notes. Identify the passage type - classification, cause/effect, compare/contrast, problem/solution, etc.

Try to guess the meaning of unfamiliar words in the passages, the context can help to do that. After that, check those words in the dictionary. Guessing the words from the context brings great advantages - you save time and it doesn't disturb your comprehension of the texts.

Highlight some of the pronouns (he, him, they, them, etc.) in the texts. Identify to which nouns in the particular text the highlighted pronouns refer.

Practice making general inferences and conclusions based on what is implied in the text.

Learn to organize the data presented in the passage in charts and tables. Create charts with categories and place the important data from the passage in the appropriate category. In TOEFL iBT you are not asked to create charts. Rather, charts are provided and you are asked to categorize the information in pre-defined categories.

Reading section in iBT (Internet based TOEFL) consists of 3-5 passages. The time allotted for this section ranges from 60 to 100 minutes. Each passage is followed by 12 to 14 questions. The length of each paragraph is approximately 700 words. There are certain set of skills required for reading test structure. They are:

Speed and Accuracy - The information will be given through some key facts in the passage. The passage should be read and analyzed to identify the information hidden in the key facts, providing that it should be done in a fast pace.

Basic Understanding – Logical reasoning is a must to understand the basic facts and details, references esp. the pronoun references, main ideas, illations (inference) and the purpose or substance of the passage.

Relating the Cause and Ideas – After basic understanding of substance in the passage, there should be a comparison of key facts. Only when you understand the key facts shall you comprehend the cause of the passage. Then only can you construct an appropriate argument, which would help to relate key facts, and ideas. So it becomes easier to trace, how those ideas serve the purpose of the passage.

Infer from the author’s view point – The concluding statements may not be given in the passage. They will be implied or expressed indirectly in between the passages. Therefore the conclusion should be inferred from the author’s point of view.

After reading the passage students are asked to answer the questions related to the passage. Those questions are of the types given below:

Main Idea Questions, Key Facts Questions, and Paraphrase Questions - It gives the main idea or the central idea of a paragraph. The overall picture or idea of the passage is the content of main idea questions.

Reference Questions (pronoun reference questions) and Structure Questions - In this type of question students will be asked to insert a new sentence that would suit the main purpose of the passage. The rule of this question is to find a suitable position in the passage to insert the new sentence.

Except/Least questions (looking for facts that do not support the passage) and Reading to learn questions - In this category important idea should be selected and categorized.

Inference questions – This is the place where students have to find the conclusion that is expressed indirectly, anywhere in the passage. This could be done only when a student observes the passage from the author’s point of view.

These is the reading structure that is applicable for both PBT (Paper based TOEFL) and iBT (Internet Based TOEFL) too. The only difference between an iBT and PBT reading section is the timing. A student is given 55 minutes to complete PBT reading test.

Reading is an art and it can be fun when it is done in any form like reading books, reading a newspaper etc. The beauty of this art is apparent only when it is followed with heart and soul. When it is given a focus, the art of reading becomes not only a fun, but also turns into a skill which includes rise of logical thoughts, ideas, and your point of view towards them etc. By the time a student goes through the TOEFL reading structure, his reading skills would have improved.

Example:

Read the following passage. Then answer the questions and check your answers.

Most people can remember a phone number for up to thirty seconds. When this short amount of time elapses, however, the numbers are erased from the memory. How did the information get there in the first place? Information that makes its way to the short term memory (STM) does so via the sensory storage area. The brain has a filter which only allows stimuli that is of immediate interest to pass on to the STM, also known as the working memory.

There is much debate about the capacity and duration of the short term memory. The most accepted theory comes from George A. Miller, a cognitive psychologist who suggested that humans can remember approximately seven chunks of information. A chunk is defined as a meaningful unit of information, such as a word or name rather than just a letter or number. Modern theorists suggest that one can increase the capacity of the short term memory by chunking, or classifying similar information together. By organizing information, one can optimize the STM, and improve the chances of a memory being passed on to long term storage.

When making a conscious effort to memorize something, such as information for an exam, many people engage in "rote rehearsal". By repeating something over and over again, one is able to keep a memory alive. Unfortunately, this type of memory maintenance only succeeds if there are no interruptions. As soon as a person stops rehearsing the information, it has the tendency to disappear. When a pen and paper are not handy, people often attempt to remember a phone number by repeating it aloud. If the doorbell rings or the dog barks to come in before a person has the opportunity to make a phone call, he will likely forget the number instantly.*Therefore, rote rehearsal is not an efficient way to pass information from the short term to long term memory.* A better way is to practice "elaborate rehearsal". *This involves assigning semantic meaning to a piece of information so that it can be filed along with other pre-existing long term memories.*

Encoding information semantically also makes it more retrievable. Retrieving information can be done by recognition or recall. Humans can easily recall memories that are stored in the long term memory and used often; however, if a memory seems to be forgotten, it may eventually be retrieved by prompting. The more cues a person is given (such as pictures), the more likely a memory can be retrieved. This is why multiple choice tests are often used for subjects that require a lot of memorization.

Glossary:
semantic: relating to the meaning of something

Reading Comprehension questions:

1. According to the passage, how do memories get transferred to the STM?

A) They revert from the long term memory.
B) They are filtered from the sensory storage area.
C) They get chunked when they enter the brain.
D) They enter via the nervous system.

Explanation:

Choice A is the opposite of what happens.

Choice C is what a person should try to do when memorizing something.

Choice D is not mentioned.

The correct answer is B. This is a factual question.

2. The word elapses in paragraph 1 is closest in meaning to:

A) passes
B) adds up
C) appears
D) continues

The correct answer is A.This is a vocabulary question.

3. All of the following are mentioned as places in which memories are stored EXCEPT the:

A) STM
B) long term memory
C) sensory storage area
D) maintenance area

Explanation:

Choice A is mentioned in the first paragraph.

Choice B is mentioned in the second paragraph.

Choice C is mentioned in the first paragraph.

The correct answer is D. This is a negative factual question.

4. Why does the author mention a dog's bark?

A) To give an example of a type of memory
B) To provide a type of interruption
C) To prove that dogs have better memories than humans
D) To compare another sound that is loud like a doorbell

Explanation:

Choice A is incorrect because it is not the "reason" the author mentions it.

Choice C is not mentioned.

Choice D distracts you because both are mentioned as examples.

The correct answer is B. This is an author purpose question.

5. Look at the four stars that indicate where this sentence can be added to the passage. Where would the sentence fit best?

Example for Part A – Structure

Choose the one word or phrase that best completes the sentence.

Tuition at an American University runs ___ twenty thousand dollars a semester.

a. so high as

b. as high to

c. as high as

d. as high than

    Answer : C

    As high a is used before the amount of money to establish a limit. Choices A, B, D is idiomatic.

Although both are mammals, the early stages of development on the part of placentals differ from ___.

a. marsupials

b. that of marsupials

c. those of marsupials

d. those marsupials

    Answer : C

   Comparisons must be made with logically comparable nouns. That of is used instead of repeating a singular noun, anad        those of is used instead of repeating a plural noun.

It’s not clear how much students learn ___ television classes without supervision and monitoring.

a. for watching

b. from watching

c. by watching

d. to watch

    Answer : B

   The preposition from is used before the –ing form watching to express cause. Choices A and D express purpose, not cause. In C, there is a verb word.

Some ancients units such as the day, the foot and the pound, ___ today.

a. are still in use

b. that are still in use

c. which are in use still

d. still in use

    Answer : A

    Are is the main verb of the subject some ancient units.

Before the 1800’s, when William Young made different shoes for right and left feet, shoes ___ on either foot.

a. can wear

b. are wearing

c. could be worn

d. worn

    Answer : C

    The adverbial phrase Before the 1800’s establishes a point of view in the past. The modal could in choice C maintains the point of view.

Examples for Part B – Written Expression

Identify the one underlined word or phrase that must be changed in order for the sentence to be correct.

Alligators are about (A) the same colour than (B) crocodiles, although the adults may be (C) slightly darker with broader heads and blunter (D).

Answer : B

The same is used with a quality noun such as color followed by as in comparisons. Than should be as.

Some (A) metals such (B) gold, silver, cooper, and tin occur naturally (C), and are easy to work (D).

Answer : B

Such as introduces an example. Such should be such as before the examples of metals.

Ocean currents that (A) help transfer heat (B) from the equator to the poles, therebycreating (C) a more balanced (D) global environment. 5

Answer : A

That should be deleted to provide a main verb (help) for the subject ocean currents.

Dew usually (A) disappeared (B) by (C) seven o’clock in the morning (D) when the sun comes up. 4

Answer : B

The adverbial phrase seven o’clock in the morning when the sun comes up establishes a point of view in the past. Publishes should be published to maintain the point of view.

Although there are (A) approximately (B) 120 intensive language institutes in (C) the US in 1970, there are more than four times as many (D).

Answer : A

The adverbial phrase in 1970 establishes a point of view in the past. Are should be were to maintain the point of view.

Daftar pustaka

https://www.englishclub.com/esl-exams/ets-toefl-practice-reading.htm

http://www.testden.com/toefl/reading.htm

http://www.studyabroad18.com/articles/toefl-reading-test-structure.php

http://www.slideshare.net/jenglai/reading-question-types-toefl-review-notes