Pendahuluan Etika Sebagai Tinjauan

BAB 1

Pendahuluan Etika Sebagai Tinjauan

1.            Pengertian Etika

Menurut Kamus Besar Bhs. Indonesia (1995)  Etika adalah Nilai mengenai benar dan salah yang dianut suatu golongan atau masyarakat. Etika adalah Ilmu tentang apa yang baik dan yang buruk, tentang hak dan kewajiban moral. Menurut Maryani & Ludigdo (2001) “Etika adalah Seperangkat aturan atau norma atau pedoman yang mengatur perilaku manusia, baik yang harus dilakukan maupun yang harus ditinggalkan yang di anut oleh sekelompok atau segolongan masyarakat atau profesi”.

Dari asal usul kata, Etika berasal dari bahasa Yunani ‘ethos’ yang berarti adat istiadat/ kebiasaan yang baik Perkembangan etika yaitu Studi tentang kebiasaan manusia berdasarkan kesepakatan, menurut ruang dan waktu yang berbeda, yang menggambarkan perangai manusia dalam kehidupan pada umumnya.

a.       Etika disebut juga filsafat moral adalah cabang filsafat yang berbicara tentang praxis (tindakan) manusia.

b.      Etika tidak mempersoalkan keadaan manusia, melainkan mempersoalkan bagaimana manusia harus bertindak.

Tindakan manusia ini ditentukan oleh bermacam-macam norma. Norma ini masih dibagi lagi menjadi norma hukum, norma agama, norma moral dan norma sopan santun.

a.       Norma hukum berasal dari hukum dan perundang-undangan

b.      Norma agama berasal dari agama

c.       Norma moral berasal dari suara batin.

d.      Norma sopan santun berasal dari kehidupan sehari-hari sedangkan norma moral berasal dari etika

2.            Prinsip-prinsip Etika

Dalam peradaban sejarah manusia sejak abad keempat sebelum Masehi para pemikir telah mencoba menjabarkan berbagai corak landasan etika sebagai pedoman hidup bermasyarakat. Para pemikir itu telah mengidentifikasi sedikitnya terdapat ratusan macam ide agung (great ideas). Seluruh gagasan atau ide agung tersebut dapat diringkas menjadi enam prinsip yang merupakan landasan penting etika, yaitu keindahan, persamaan, kebaikan, keadilan, kebebasan, dan kebenaran.

a)      Prinsip Keindahan.Prinsip ini mendasari segala sesuatu yang mencakup penikmatan rasa senang terhadap keindahan. Berdasarkan prinsip ini, manusia memperhatikan nilai-nilai keindahan dan ingin menampakkan sesuatu yang indah dalam perilakunya. Misalnya dalam berpakaian, penataan ruang, dan sebagainya sehingga membuatnya lebih bersemangat untuk bekerja.

b)      Prinsip Persamaan.Setiap manusia pada hakikatnya memiliki hak dan tanggung jawab yang sama, sehingga muncul tuntutan terhadap persamaan hak antara laki-laki dan perempuan, persamaan ras, serta persamaan dalam berbagai bidang lainnya. Prinsip ini melandasi perilaku yang tidak diskrminatif atas dasar apapun.

c)      Prinsip Kebaikan. Prinsip ini mendasari perilaku individu untuk selalu berupaya berbuat kebaikan dalam berinteraksi dengan lingkungannya. Prinsip ini biasanya berkenaan dengan nilai-nilai kemanusiaan seperti hormat- menghormati, kasih sayang, membantu orang lain, dan sebagainya. Manusia pada hakikatnya selalu ingin berbuat baik, karena dengan berbuat baik dia akan dapat diterima oleh lingkungannya. Penyelenggaraan pemerintahan dan pelayanan yang diberikan kepada masyarakat sesungguhnya bertujuan untuk menciptakan kebaikan bagi masyarakat.

d)     Prinsip Keadilan. Pengertian keadilan adalah kemauan yang tetap dan kekal untuk memberikan kepada setiap orang apa yang semestinya mereka peroleh. Oleh karena itu, prinsip ini mendasari seseorang untuk bertindak adil dan proporsional serta tidak mengambil sesuatu yang menjadi hak orang lain.

e)      Prinsip Kebebasan. Kebebasan dapat diartikan sebagai keleluasaan individu untuk bertindak atau tidak bertindak sesuai dengan pilihannya sendiri. Dalam prinsip kehidupan dan hak asasi manusia, setiap manusia mempunyai hak untuk melakukan sesuatu sesuai dengan kehendaknya sendiri sepanjang tidak merugikan atau mengganggu hak-hak orang lain. Oleh karena itu, setiap kebebasan harus diikuti dengan tanggung jawab sehingga manusia tidak melakukan tindakan yang semena-mena kepada orang lain.

f)       Prinsip Kebenaran. Kebenaran biasanya digunakan dalam logika keilmuan yang muncul dari hasil pemikiran yang logis/rasional. Kebenaran harus dapat dibuktikan dan ditunjukkan agar kebenaran itu dapat diyakini oleh individu dan masyarakat. Tidak setiap kebenaran dapat diterima sebagai suatu kebenaran apabila belum dapat dibuktikan.Semua prinsip yang telah diuraikan itu merupakan prasyarat dasar dalam pengembangan nilai-nilai etika atau kode etik dalam hubungan antarindividu, individu dengan masyarakat, dengan pemerintah, dan sebagainya. Etika yang disusun sebagai aturan hukum yang akan mengatur kehidupan manusia, masyarakat, organisasi, instansi pemerintah, dan pegawai harus benar-benar dapat menjamin terciptanya keindahan, persamaan, kebaikan, keadilan, kebebasan, dan kebenaran bagi setiap orang.

3.            Basis Teori Etika

a.       Etika Teleologi

Di dalam etika teleology terdapa dua aliran etika teleologi yang harus dipahami yaitu

a)      Egoisme Etis

Inti pandangan egoisme adalah bahwa tindakan dari setiap orang pada dasarnya bertujuan untuk mengejar pribadi dan memajukan dirinya sendiri. Satu-satunya tujuan tindakan moral setiap orang adalah mengejar kepentingan pribadi dan memajukan dirinya. Egoisme ini baru menjadi persoalan serius ketika ia cenderung menjadi hedonistis, yaitu ketika kebahagiaan dan kepentingan pribadi diterjemahkan semata-mata sebagai kenikmatan fisik yg bersifat vulgar.

b)      Utilitarianisme

Kata utilitarianisme berasal dari bahasa latin yaitu utilis yang berarti “bermanfaat”. Menurut teori ini suatu perbuatan adalah baik jika membawa manfaat, tapi manfaat itu harus menyangkut bukan saja  satu dua orang melainkan masyarakat sebagai keseluruhan. Dalam rangka pemikiran utilitarianisme, kriteria untuk menentukan baik buruknya suatu perbuatan adalah “the greatest happiness of the greatest number”, kebahagiaan terbesar dari jumlah orang yang terbesar.

b.      Deontologi

Istilah deontologi berasal dari kata  Yunani ‘deon’ yang berarti kewajiban. ‘Mengapa perbuatan ini baik dan perbuatan itu harus ditolak sebagai buruk’, deontologi menjawab : ‘karena perbuatan pertama menjadi kewajiban  kita dan karena perbuatan kedua dilarang yang menjadi dasar baik buruknya perbuatan adalah kewajiban.Pendekatan deontologi sudah diterima dalam konteks agama, sekarang merupakan juga salah satu teori etika yang terpenting.

c.       Teori Hak

Dalam pemikiran moral dewasa ini barangkali teori hak ini adalah pendekatan yang paling banyak dipakai untuk mengevaluasi  baik buruknya  suatu perbuatan atau perilaku. Teori Hak merupakan suatu aspek  dari teori deontologi, karena berkaitan dengan kewajiban. Hak dan kewajiban bagaikan dua sisi uang logam yang sama.Hak didasarkan atas martabat manusia dan martabat semua manusia itu sama. Karena itu hak sangat cocok dengan suasana pemikiran demokratis.

d.      Teori Keutamaan (Virtue)

Memandang  sikap atau akhlak seseorang tidak ditanyakan apakah suatu perbuatan tertentu adil, atau jujur, atau murah hati dan sebagainya.Keutamaan bisa didefinisikan  sebagai berikut : disposisi watak  yang telah diperoleh  seseorang dan memungkinkan  dia untuk bertingkah laku baik secara moral.

4.           Egoism

Kata egoisme merupakan istilah yang berasal dari bahasa Latin yakni ego, yang berasal dari kata Yunani kuno yang masih digunakan dalam bahasa Yunani modern yang berarti diri atau saya, dan kata isme, digunakan untuk menunjukkan sistem kepercayaannya.

Egoisme adalah cara untuk mempertahankan dan meningkatkan pandangan yang menguntungkan bagi dirinya sendiri, dan umumnya memiliki pendapat untuk meningkatkan citra pribadi seseorang dan pentingnya intelektual, fisik, sosial dan lainnya. Egoisme ini tidak memandang kepedulian terhadap orang lain maupun orang banyak pada umumnya dan hanya memikirkan diri sendiri.Inti pandangan dari Egoisme yaitu tindakan dari setiap orang pada dasarnya adalah untuk mengejar kepentingan pirbadi dan memajukan dirinya sendiri. Aristoteles berpenapat bahwa tujuan hidup dan tindakan setiap manusia adalah untuk mengejar kebahagiannya. Egoisme dianggap bermoral dan etis karena kebahagiaan dan kepentingan pribadi dalam bentuk hidup, hak, dan keamanan secara moral dianggap baik dan pantas untuk diupayakan dan dipertahankan.

Sumber :

http://ikkyfadillah.tumblr.com/post/100283697454/pendahuluan-etika-sebagai-tinjauan

http://wiwiedyah.blogspot.co.id/2013/09/pengertian-etika-prinsip-prinsip-etika.html

Susanti, Benny. 2008. Modul Kuliah Etika Profesi Akuntansi. Fakultas Ekonomi Universitas Gunadarma. Jakarta.

http://nurbayinaaisiah93.blogspot.co.id/2014/11/pengertian-etika-prinsip-prinsip-etika.html

Kasus BAB 1

Kasus pelanggaran Standar Profesional Akuntan PublikKasus pelanggaran Standar Profesional Akuntan Publik kembali muncul. Menteri Keuangan pun memberi sanksi pembekuan. Menteri Keuangan (Menkeu) Sri Mulyani Indrawatimembekukan izin Akuntan Publik (AP) Drs. Petrus Mitra Winata dari Kantor Akuntan Publik(KAP) Drs. Mitra Winata dan Rekan selama dua tahun, terhitung sejak 15 Maret 2007.Kepala Biro Hubungan Masyarakat Departemen Keuangan Samsuar Said dalam siaran persyang diterima Hukumonline, Selasa (27/3), menjelaskan sanksi pembekuan izin diberikankarena akuntan publik tersebut melakukan pelanggaran terhadap Standar Profesional AkuntanPublik (SPAP).Pelanggaran itu berkaitan dengan pelaksanaan audit atas Laporan Keuangan PT MuzatekJaya tahun buku berakhir 31 Desember 2004 yang dilakukan oleh Petrus. Selain itu, Petrus juga telah melakukan pelanggaran atas pembatasan penugasan audit umum denganmelakukan audit umum atas laporan keuangan PT Muzatek Jaya, PT Luhur Artha Kencanadan Apartemen Nuansa Hijau sejak tahun buku 2001 sampai dengan 2004.Selama izinnya dibekukan, Petrus dilarang memberikan jasa atestasi termasuk audit umum,review, audit kinerja dan audit khusus. Yang bersangkutan juga dilarang menjadi pemimpin rekan atau pemimpin cabang KAP, namun dia tetap bertanggungjawab atas jasa-jasa yangtelah diberikan, serta wajib memenuhi ketentuan mengikuti Pendidikan ProfesionalBerkelanjutan (PPL). Pembekuan izin oleh Menkeu tersebut sesuai dengan KeputusanMenkeu Nomor 423/KMK.06/2002 tentang Jasa Akuntan Publik sebagaimana telah diubahdengan Peraturan Menkeu Nomor 359/KMK.06/2003.Analisa :Dalam kasus tersebut, sanksi pembekuan izin diberikan karena akuntan publik tersebutmelakukan pelanggaran terhadap Standar Profesional Akuntan Publik (SPAP). Berdasarkanetika profesi akuntansi, auditor tersebut telah melanggar prinsip keempat, yaitu prinsipobjektivitas. Dimana setiap anggota harus menjaga obyektivitasnya dan bebas dari benturankepentingan dalam pemenuhan kewajiban profesionalnya.Pelanggaran itu berkaitan dengan pelaksanaan audit atas Laporan Keuangan PT MuzatekJaya tahun buku berakhir 31 Desember 2004 yang dilakukan oleh Drs. Petrus Mitra Winata.Selain itu, Petrus juga telah melakukan pelanggaran atas pembatasan penugasan audit umumdengan melakukan audit umum atas laporan keuangan PT Muzatek Jaya, PT Luhur ArthaKencana dan Apartemen Nuansa Hijau sejak tahun buku 2001 sampai dengan 2004.Sebagai seorang akuntan publik, Drs. Petrus Mitra Winata seharusnya mematuhi StandarProfesi Akuntan Publik (SPAP) yang berlaku. Ketika memang dia harus melakukan jasaaudit, maka audit yang dilakukan pun harus sesuai dengan Standar Auditing (SA) dalamSPAP.Penelitian terhadap perilaku akuntan telah banyak dilakukan baik di luar negeri maupun diIndonesia. Penelitian ini dipicu dengan semakin banyaknya pelanggaran etika yang terjadi.Dari kondisi tersebut banyak peneliti yang ingin mencari tahu mengenai “faktor–faktor apasaja yang menjadi penentu atau mempengaruhi pengambilan keputusan tidak etis atau pelanggaran terhadap etika.Trevino (1990) menyatakan bahwa terdapat dua pandangan mengenai factor-faktor yangmempengaruhi tindakan tidak etis yang dibuat oleh seorang individu. Pertama, pandanganyang berpendapat bahwa tindakan atau pengambilan keputusan tidak etis lebih dipengaruhioleh karakter moral individu. Kedua, tindakan tidak etis lebih dipengaruhi oleh lingkungan,misalnya sistem reward dan punishment perusahaah, iklim kerja organisasi dan sosialisasikode etik profesi oleh organisasi dimana individu tersebut bekerja.Sementara Volker menyatakan bahwa para akuntan profesional cenderung mengabaikan persoalan etika dan moral bilamana menemukan masalah yang bersifat teknis, artinya bahwa para akuntan profesional cenderung berperilaku tidak bermoral apabila dihadapkan dengansuatu persoalan akuntansi.Selain itu Finn Etal juga menyatakan bahwa akuntan seringkali dihadapkan pada situasiadanya dilema yang menyebabkan dan memungkinkan akuntan tidak dapat independen.Akuntan diminta untuk teta independen dari klien, tetapi pada saat yang sama kebutuhanmereka tergantung kepada klien karena fee yang diterimanya, sehingga seringkali akuntan berada dalam situasi dilematis. Hal ini akan berlanjut jika hasil temuan auditor tidak sesuaidengan harapan klien, sehingga menimbulkan konflik audit. Konflik audit ini akan berkembang menjadi sebuah dilema etika ketika auditor diharuskan membuat keputusan yang bertentangan dengan independensi dan integritasnya dengan imbalan ekonomis yangmungkin terjadi atau tekanan di sisi lainnya.Situasi dilematis sebagaimana yang digambarkan di atas adalah situasi yang sangat seringdihadapi oleh auditor. Situasi demikianlah yang menyebabkan terjadinya pelanggaran terhadaetika dan sangat wajarlah apabila ketika para pemakai laporan keuangan seperti investor dan kreditur mulai mempertanyakan kembali eksistensi akuntan sebagai pihak independen yangmenilai kewajaran laporan keuangan.

Sumber : http://www.academia.edu/8112014/Kasus-Kasus_dalam_etika_profesi

Learning English

We as humans living on earth from birth, child, growing up, until we die. We are deeply indebted to the earth, the planet we live this beloved. But, how much we had fouled the earth, destroying the earth, and make this earth becomes beautiful again, sometimes we do not realize that our actions are very damaging earth and seem ungrateful on earth that has contributed much to the earth. Therefore, we must begin to change our lives so that our actions are no longer destroy the earth. Surely we are human beings who are not able to do all things.

So, we simply do anything that we can do and do not need to force yourself. If we can only do things that are simple, yes we do the simple things. Do not just because of the simple things that bus we do, we are embarrassed to do so we did not do anything. But we also have to develop themselves in order to do even greater things. Most important is the intention and sincerity.

The little things we can do for example is taking out the trash in its place, to save electricity, save on fuel oil and many more. Maybe we already bored with the words "Throw Trash In The place". We hear those words ever since our childhood to adulthood. But whether we are doing things that we consider this simple? Maybe yes maybe no. Sometimes for large garbage we remember, but if a small trash such as pieces of paper, plastic, or snack packs, we throw begirtu only.

If we're in class, then we put the garbage dikolong table. If there is in the car then placed under a seat. It was not only done by children, but also by adults. That suggests that the most important is self-awareness. Age has no effect on a person's attitude.

The most influential is consciousness. As well as the use of electricity and water. We always assume that more people are using more water than ourselves so we think if we save, it still would not be useful. If everyone thinks that, then there will be no scrimping is not it? We must instill the mind everything a good thing it should start from ourselves. Do not wait for others to do things untuik goodness.

Therefore, it is to safeguard our environment, our beloved earth's environment is, do a small thing because something big was not there before there was a small thing. If the little things done by many people, the little things it would be a great thing. If a thousand people dispose of waste in place and keep clean, then the area will be clean. But if a thousand people for littering, then of course the area will be very dirty at all. So, do not ever underestimate the little things like save electricity, save water, save fuel, or dispose of waste in place. Do from yourself and tularkanlah the people around you. Be a friend of the earth and love the earth.

Eat Junk Food Facts

DIET & WEIGHT MANAGEMENT

Junk-Food Facts

By Elaine Magee, MPH, RD

Are you a junk-food junkie? Here's what you need to know. It's the 21st century and "junk food" has gone global. For better or for worse (mostly worse), junk food is now available all over the world. We see it most everywhere we go in grocery and convenience stores, fast-food restaurants, on television usually looking very appealing. But just what are the facts about junk food?

"Junk food" generally refers to foods that contribute lots of calories but little nutritional value. Of course, what's considered "junk food" depends on whom you ask. Some might say pizza is junk food, for example. But I personally don't think so, since it contributes real food with nutrients, like cheese and tomato sauce. Add whole-wheat or part whole-wheat crust, plus veggies as a topping, and I'd say pizza completely exits the junk food category.

One problem with junk foods is that they're low in satiation value that is, people don't tend to feel as full when they eat them which can lead to overeating. Another problem is that junk food tends to replace other, more nutritious foods. When people drink lots of soda, for example, they are usually not getting plenty of low-fat dairy or other healthful beverages like green tea or orange juice. When they're snacking on chips and cookies, they're usually not loading up on fruits and vegetables. Most "junk food" falls into the categories of either "snack food" or "fast food."

And then there are things like breakfast cereals. They seem innocent enough, but some of them could definitely be considered "junk food," as they mostly contain sugar or high-fructose corn syrup and white flour or milled corn. Calories From Snack Foods are popular snack foods is usually commercially prepared and packaged, like chips, cheese puffs, candy bars, snack cakes, and cookies. The contribution of snack food to the calories we eat should not be underestimated. Between 1977 and 1996, the contribution of snack calories to total calories for American children between 2 and 5 years old increased by 30%, according to an article published in the Chilean medical journal, Revista Medica de Chile.

Of course, junk food is also readily available at restaurant chains across the country in the form of French fries, chicken nuggets, shakes, soda, etc. Not only are most fast foods not terribly healthy, one study indicates that there may be something about fast food that actually encourages gorging. In the study, from the Children's Hospital in Boston, teens age 13-17 were given three types of fast-food meals (all including chicken nuggets, French fries, and cola). In one meal, the teens were served a lot of food at once. In another, a lot of food was served at the same time, but in smaller portions. And in the third test meal, a lot of food was served, but in smaller portions over 15-minute intervals.

The researchers found that it didn't seem to matter how much food was served the teens still took in about half of their daily calorie needs in that one meal. The researchers suggested that certain factors inherent to fast food might promote overeating:

1.        It's low in fiber.

2.        It's high in palatability (that is, it tastes good).

3.        It offers a high number of calories in a small volume.

4.        It's high in fat.

5.        It's high in sugar in liquid form.

As we all know, many of the food commercials aimed at children are for foods high in fat, sugar, and/or salt, and low in nutritional value. And some research suggests that watching ads for processed foods encourages children to eat more. Researchers from the University of Liverpool in the United Kingdom exposed 60 children, ages 9 to 11, to both food advertisements and toy advertisements, followed by a cartoon and free food. The children ate more after the food advertisements than after the commercials for toys, the study found. The obese children in the study increased their consumption of food the most (134%) after watching the food ads, compared to overweight children (101%) and normal-weight children (84%).

Now that you've got the facts about junk food, how can you try to eat more healthfully in our junk-food-filled world? Here are three tips: Choose fast-food restaurants that offer healthier choices. And no matter where you are, opt for food and beverages that are made up mostly of ingredients that offernutrients along with calories. Enjoy freshly squeezed orange juice or a whole-wheat bagel instead of soda or donuts. Buy a bean burrito, pizza topped with vegetables, or a grilled chicken sandwich on a whole-grain bun instead of tortilla chips with processed cheese sauce; frozen pizza rolls; or fried chicken pieces and French fries. Avoid sweetened beverages.

Look for products low in sugar, high-fructose corn syrup, milled grains, and partially hydrogenated oils. Choose a 100% whole-wheat cracker made with canola oil, for example, or snack on a cheese and fruit plate instead of a bowl of cheese puffs. Limit TV viewing, for yourself and your kids. Certain TV shows seem to attract more junk food commercials more than others, so parents might want to discourage kids from watching these shows. Or try TIVO (where you can fast-forward through commercials) or watch DVDs.

Elaine Magee, MPH, RD, is the "Recipe Doctor" for the WebMD Weight Loss Clinic and the author of numerous books on nutrition and health. Her opinions and conclusions are her own.

HEALTHY EATING

How Junk Food Affects Children

by Alissa Fleck, Demand Media

Junk food can be appealing for a variety of reasons, including convenience, price and taste. For children, who do not always understand the health consequences of their eating habits, junk food may appear especially appetizing. However, regularly consuming fattening junk food can be addictive for children and lead to complications like obesity, chronic illness, low self-esteem and even depression, as well as affecting how they perform in school and extracurricular activities. First, according to the Women’s and Children’s Health Network, diet has a significant effect on children’s study habits. Junk food and foods with high sugar content deplete energy levels and the ability to concentrate for extended periods of time.

Energy and focus are especially crucial for school-age children. Children set the foundation for lifelong habits in their youth, making junk food particularly hazardous to their well-rounded development. Physical activity is also essential for children of all ages, and regularly eating junk food does not provide the necessary nutrients children need for sufficient energy to engage in physical activity. A lack of physical activity is harmful to physical and mental well being and may also exclude a child from critical social development. Second, a study published in “Pediatrics” in 2004 found fast-food consumption in children was linked with many dangerous precursors for obesity.

According to this study, kids who ate fast food were more likely to consume a higher amount of calories, fat, carbohydrates and added sugars in one fast food meal. They were also less likely to consume as much fiber, milk and fruits and vegetables as children who did not eat fast food. Children who consumed more fattening foods while eating fast food were also likely, in general, to eat more unhealthy foods at other meals. According to a statement released by the journal “Nature Neuroscience” in 2010, high-calorie food can be addictive, causing children who occasionally eat fast food to learn problematic patterns of eating. These factors were found to place children who regularly ate fast food at increased risk for obesity.

Third, according to the Prevention Institute, experts blame junk food for rising rates of diabetes, high blood pressure and stroke. Increasing rates of chronic illness affect children who regularly consume junk food. The Centers for Disease Control and Prevention predicts if current trends continue, one in three U.S. adults will have diabetes by the year 2050. Diabetes can result in disability and premature death. The Center for Food Safety noted in 2012 that obese children are also more likely to develop high cholesterol and heart disease later in life. According to the Women’s and Children’s Health Network, changes can happen in children’s bodies even when they’re young that are associated with disease at a more advanced age.

Fourth, self-esteem and confidence in oneself are especially important to growing children, and regularly consuming junk food can negatively impact this sense of self. According to “Kids Health Club” magazine, junk food can affect a child’s physical development in detrimental ways, including unhealthy weight gain, which can result in self-esteem problems. Low self-esteem can lead to consequences like depression. Nutritionists at MayoClinic.com also report eating junk food can potentially cause depression on its own. According to the journal “American Family Physician,” depression -- which can be very dangerous for children -- has negative impacts on growth and development, performance in school and social relationships and can ultimately lead to suicide.

HEALTHY EATING

Reasons Eating Junk Food Is Not Good

by Tracey Roizman, D.C., Demand Media

Junk food is food that is calorie-dense and nutrient poor. In recent decades, junk food, fast food and convenience food consumption in the United States have increased dramatically, with 25 percent of people now consuming predominantly junk food diets. This trend has occurred concurrently with rising epidemics of numerous chronic diseases and accounts for a long list of reasons why eating junk food is bad. First, junk food plays a major role in the obesity epidemic. By the year 2050, the rate of obesity in the U.S. is expected to reach 42 percent, according to researchers at Harvard University.

Children who eat fast food as a regular part of their diets consume more fat, carbohydrates and processed sugar and less fiber than those who do not eat fast food regularly. Junk food in these children's diets accounts for 187 extra calories per day, leading to 6 additional pounds of weight gain per year. Obesity increases your risk for cardiovascular disease, diabetes and many other chronic health conditions. Second, your insulin levels become elevated when you eat processed sugars, such as those in soft drinks, white flour and other foods devoid of fiber and nutrients necessary to properly metabolize carbohydrates. Eating junk foods throughout the day causes chronically high insulin levels, which eventually prompts your cells to begin to ignore this important hormone, resulting in a condition known as insulin resistance.

Ultimately, obesity and Type 2 diabetes may set in. Since the 1980s, Type 2 diabetes, which was minimal in teenagers, has risen to 15 percent. Third, junk food may lead to depression in teenagers, according to Andrew F. Smith, author of the book "Fast Food and Junk Food: An Encyclopedia of What We Love to Eat." Hormonal changes at puberty make teens more susceptible to mood and behavioral swings. A healthy diet plays a part in keeping hormone levels on an even keel, while a diet high in junk food falls short of these requirements. Consuming trans fats, saturated fats and processed food is associated with up to 58 percent increase in risk of depression.

Fourth, processing that removes vitamins, minerals and fiber makes junk foods into the sources of empty calories that nutritionists disparage. Children who eat a lot of junk foods may develop nutritional deficiencies that lead to low energy, mood swings, sleep disturbance and poor academic achievement, among other health conditions, according to the University of New Hampshire Cooperative Extension. Fifth, High sodium levels are a defining characteristic of many junk foods and one of the contributing factors to the overconsumption of salt that typifies the Western diet and contributes to high blood pressure and heart, liver and kidney diseases, according to Harvard Health Publications. The average American eats five to 10 times more salt than the 2,300 milligrams per day recommended by the U.S. Dietary Guidelines for Americans. Considering the high rates of high blood pressure among Americans, that level should be even lower -- about 1,500 milligrams per day -- for 70 percent of adults. However, the trend since 1988 shows that fewer people with hypertension adhere to a low-sodium diet now than did then.

Reference :

http://www.webmd.com/diet/junk-food-facts

http://healthyeating.sfgate.com/junk-food-affects-children-5985.html

http://healthyeating.sfgate.com/reasons-eating-junk-food-not-good-3364.html

Passive Sentences

In passive sentences, the thing receiving the action is the subject of the sentence and the thing doing the action is optionally included near the end of the sentence. You can use the passive form if you think that the thing receiving the action is more important or should be emphasized. You can also use the passive form if you do not know who is doing the action or if you do not want to mention who is doing the action.

Typical characteristics passive voice (Passive sentences) :

• The subject as a patient.

• predicate beginning with di-, happened, or happened cage.

• predicate form of charm (the pronoun, followed by the pronoun who lose prefix).

[Thing receiving action] + [be] + [past participle of verb] + [by] + [thing doing action]

Examples:

1.        The students are taught by the professor

2.        The dishes are washed by john

Notes that need to be considered as follows:

1.        Objects in the active sentence will be the subject of the passive sentence .

Examples :

Active sentence : Elly bought two kilogram apples yesterday.

Passive sentence : Two kilogram apples were bought by Elly yesterday.

2.        Always involve auxiliary word "be " in the use of the passive voice and tenses adapted to the subject of the sentence.

Examples :

a      Two kilogram apples were bought by Elly yesterday.

b      Exams are prepared by teacher.

c      Laskar Pelangi is written by Andrea Hirata.

A new apartment was being built

3.        And if the active sentence will we make the existing passive voice auxiliary word "be " but to make passive sentences should be no additional auxiliary word "be " ( There is the passive sentence patterned PROGRESSIVE SENTENCE ) then we can write two helpers "be " it is by looking at the following example :

No	ACTIVE SENTENCE	PASSIVE SENTENCE
1	Santi is making her home work	Home work is being made by Santi
2	A boy is panting the house	The house is being painted by a boy
3	I am writing many letters	Many letters are being written (by me)

4.        Main noun / verb / predicate in a sentence is always shaped passive participle / verb to 3.

Example :

a           Two kilogram apples were bought by Elly yesterday.

b           Exams are prepared by teacher.

c           Laskar Pelangi is written by Andrea Hirata.

d          A new apartment was being built

5.        If the active sentence always involves the " agent" or a subject or actor , but in the passive voice does not always require the perpetrator , especially if the perpetrator was deemed unnecessary or unimportant . If the passive voice that no subject / Performer as intended then after main verb / verb / predicate must be followed by a preposition : BY

6.        Passive sentence applies only to sentences Transitive and intransitive sentence does not apply to.

Transitive sentence is a sentence requires a verb object.

Examples:

a      Tuti wrote the letter

b      I clean my room everyday

c      They bought a new house

Intransitive sentence is a sentence that does not require a verb object (can not be used as a passive sentence).

Examples:

a      She came to my house last night

b      My baby always sleeps with me every night

7.    Changing existing active sentences into passive sentences Modal Auxiliaries are having the same steps with the other active sentence, namely putting the object of the active sentence becomes the subject of a passive sentence followed by Auxiliaries existing capital and then followed by "Be" (S + M + be + O). examples:

No	ACTIVE SENTENCE	PASSIVE SENTENCE
1	We must educate our children about manner	Our children must be educated (by us) about manner
2	Shella might watch the TV now	The TV might be watched by Shella now
3	You ought to develop our English for teaching	Your English ought to be developed (by you) for teaching

8.    If the active sentence there are two objects, then writing in the passive sentence there are two alternatives.

Examples:

Active:

They asked me the problem (objek; me and the problem)

Passive:

I was asked the problem by them

The problem was asked to me by them

Other verbs that can be followed by two objects, among others; ask, tell, give, send, show, teach, pay.

Change the active sentences into passive sentences.

1.        Delima has cooked foods for lunch

Active : Delima has cooked foods for lunch
Passive : Foods have been cooked by Delima for lunch

2.        Daniel is cleaning the floor

Active: Daniel is cleaning the floor

Passive: The floor is being cleaned by Daniel

3.        My father will have completed the work tomorrow morning

Active: My father will have completed the work tomorrow morning

Passive: The work will have been completed by my father tomorrow morning

4.        Sam repaired the car

Active : Sam repaired the car

Passive : The car was repaired by sam

5.        Aliyah had cleaned my bag. It looked better.

Active : Aliyah had cleaned my bag. It looked better.

Passive : My bag had been cleaned by ALiyah. It looked better.

6.        Diana will finish all the homework tonight.

Active: Diana will finish all the homework tonight.

Passive: Tonight all the homework will be finished by Diana.

7.        My mother always cleans the floor every morning.

Aktif : My mother always cleans the floor every morning.
Pasif : The floor is always cleaned by my mother every morning.

8.        The manager has interviewed some candidates

Aktif : The manager has interviewed some candidates
Pasif : Some candidates have been interviewed by the manager.

9.        Andri will watch naruto

Active : Andri will watch naruto

Passive : Naruto will be watched by Andri

10.    She has been eating all cakes

Active : She has been eating all cakes.

Passive :  All cakes have been being eaten by her.

Change the passive sentences into active sentences.

1.    The building was damaged by the fire.

Passive :  The building was damaged by the fire.

Active : The fire damaged the building.

2.    The minister was welcomed by the people.

Passive :  The minister was welcomed by the people.

Active :  The people welcomed the minister.

3.    The thieves were caught by the police.

Passive :  The thieves were caught by the police.

Active :  The police caught the thieves.

4.    The town was destroyed by an earthquake.

Passive :  The town was destroyed by an earthquake.

Active :  An earthquake destroyed the town.

5.    The letter was posted by Alice.

Passive : The letter was posted by Alice.

Active : Alice posted the letter.

6.    This house was built by John Mathews in 1991.

Passive :  This house was built by John Mathews in 1991.

Active : John Mathews built this house in 1991.

7.    You will be given a ticket by the manager.

Passive : You will be given a ticket by the manager.

Active : The manager will give you a ticket.

8.    We will be blamed by everyone.

Passive : We will be blamed by everyone.

Active :  Everyone will blame us.

9.    The trees were blown down by the wind.

Passive :  The trees were blown down by the wind.

Active : The wind blew down the trees.

10. We were received by the hostess.

Passive :  We were received by the hostess.

Active :  The hostess received us

Reference :

http://www.uthk-mandiri.com/english/passive-sentences

http://www.englishpage.com/verbpage/activepassive.html