Rabu, 09 Desember 2009

Rangkuman Audit

Perbedaan antara auditing dengan akuntansi
Auditing mempunyai sifat analitis, karena akuntan publik memulai pemeriksaannya
dari angka-angka dalam laporan keuangan, lalu dicocokkan dengan neraca saldo, buku
besar, buku harlan, bukti-bukti pembukuan, dan sub buku besar. Sedangkan accounting
mempunyai sifat konstruktif, karena disusun mulai dari bukti-bukti pembukuan, buku
harian, buku besar dan sub buku besar, neraca saldo sarnpai menjadi laporan keuangan.


Alasan kenapa suatu perusahaan perlu diaudit.
- Jika tidak diaudit, ada kemungkinan bahwa laporan keuangan tersebut mengandung kesalahan baik yang disengaja maupun tidak disengaja. Karena itu laporan keuangan yang belum diaudit kurang dipercaya kewajarannya oleh pihak-pihak yang berkepentingan terhadap laporan keuangan tersebut.
- Jika laporan keuanga sudah diaudit dan mendapat opini Unqualified (wajar tanpa
pengecuaJian) dari KAP, berarti pengguna laporan keuangan bisa yakin bahwa laporan
keuangan tersebut bebas dari salah saji yang material dan disajikan sesuai dengan
prinsip akuntansi yang berlaku umum di Indonesia.
- Mulai tahun 2001 perusahaan yang total assetnya lebih dari 25M harus memasukkan audited fmancial statements-nya ke Departemen Perindustrian dan Perdagangan.
- Perusahaan yang sudah go public harus memasukkan audited financial statements-nya
ke Bapepam palin lambat 90 hari setelah tahun buku.
- SPT yang didukung oleh audited financial statements Iebih dipercaya oleh pihak pajakdibandingkan dengan yang disukung oleh laporan keuangan yang belum diaudit.


Macam dan isi standar auditing.
a.Standar Umum (General Standard)
1.Audit harus diJaksanakan oleh seorang atau Iebih yang memiliki keahlian dan pelatihan teknis yang cukup sebagai auditor.
2.Dalam semua hal yang berhubungan dengan perikatan, indepensi dalam sikap
mental harus dipertahankan oleh auditor.
3.Dalam pelaksanaan audit dan penyusunan laporannya, auditor wajib menggunakan kemahiran profesionalnya dengan cermat dan seksama.
b.Standar Pekerjaan Lapangan (Standard of Field work)
4.Pekerjaan harus direncanakan sebaik-baiknya dan jika digunakan asisten harus disupervisi dengan semestinya.
5.Pemahaman memadai atas pengendalian intern harus diperoleh untuk merencanakan audit dan menentukan sifat, saat, dan lingkup pengujian yang akan dilakukan.
6.Bukti audit kompeten yang cukup harus diperoleh melalui inspeksi, pengamatan, permintaan keterangan, dan konfirmasi sebagai dasar memadai untuk menyatakan pendapat atas laporan keuangan yang diaudit.
c.Standar Pelaporan (Standard of Report)
7.Laporan auditor harus menyatakan apakah laporan keuangan telah disusun sesuai dengan prinsip akuntansi yang berlaku umum di Indonesia.
8.Laporan auditor harus menunjukkan, jika ada, ketidakkonsistenan penerapan prinsip akuntansi daJam penyusunan laporan keuangan periode berjalan dibandingkan dengan penerapan prinsip akuntansi tersebut dalam periode sebelumnya.
9.Pengungkapan informatif dalam laporan keuangan harus dipandang memadai, kecuali dinyatakan lain dalam laporan audtor.
10.Laporan auditor harus memuat suatu pernyataan pendapat mengenai Japoran keuangan secara keseluruhan atau suatu asersi bahwa pernyataan demikian tidak dapat diberikan.


Perbandingan antara jenis laporan audit dan opini audit. 
Laporan Audit
-Unqualified Report
-Unqualified with Explanatory
-Qualified
-Adverse & Disclaimer

Opini Audit
-Unqualified
-Qualified
-Adverse
-Disclaimer

Syarat-syarat yang harus dipenuhi oleh perusahaan jika auditor memberikan pendapat wajar tanpa syarat - Unqualified Opinion.
1.Semua statement lengkap, yaitu neraca, laporan laba rugi, laporan arus kas, danlaporan perubahan modal.
2.Tiga standar umum dan empat standar lapangan telah dipenuhi.
3.Bukti yang cukup dan kompeten telah diperoleh selama pemeriksaan.

Klasifikasi Audit menurut tujuannya
1.Financial Statement Audit (Audit Laporan Keuangan)
Yaitu mengumpulkan bukti atas pemyataan / asersi pada laporan keuangan dan
membandingkan apakah laporan keuangan manajemen sesuai dengan standar
akuntansi.
2.Compliance Audit (Audit Ketaatan / Kepatuhan)
Yaitu suatu audit untuk menentukan apakah perusahaan telah beroperasi sesuai dengan
ketentuan / peraturan.
3.Operational Audit (Audit Operasional)
Yaitu suatu review yang sistematik atas aktivitas perusahaan yang berkaitan dengan
tujuan khusus yang menilai kinerja, mengidentifikasi hal-hal yang perlu diperbaiki dan
membuat rekomendasi untuk perbaikan.

Klasifikasi audit menurut hubungan auditor.
1.    Internal Auditor
Internal auditor adalah sebuah bagian fungsi yang independent dalam sebuah
perusahaan yang bertugas menguji dan mengevaluasi aktifitas perusahaan dan
memberikan layanan jasa audit kepada perusahaan tersebut.
2.    External Auditor
External auditor adalah Certified Public Accountant yang independent terhadap
perusahaan yang diaudit.
3.    Government Auditor
Government auditor adalah badan audit yang mengaudit pemerintah.

Pengertian prosedur penaksiran control risk / risiko pengendalian.
Auditor menggunakan prosedur penaksiran control risk untuk mendapatkan pemahaman internal control (penyeJidikan / inquiry, observasi, dan inspeksi dokumen) dan melaksanakan Test of Controls (penyelidikan / inquiry, observasi, inspeksi dokumen,dan pelaksanaan kembali prosedur kontrol).

Pengertian dari compliance test dan substantive test
•Compliance test adalah test terhadap bukti-bukti pembukuan yang mendukung transaksi.
yang dicatat perusahaan untuk mengetahui apakah setiap transaksi yang terjadi sudah
diproses dan dicatat sesuai dengan system dan prosedur yang ditetapkan manajemen.
•Substantive test adalah test terhadap kewajaran saldo-saldo perkiraan laporan keuangan
(Neraca dan Laporan Laba Rugi).

Kertas Kerja /Working Paper
Kertas kerja adalah catatan-catatan yang diselenggarakan oleh auditor mengenai prosedur
audit yang ditempuhnya, pengujian yang dilakukannya, infonnasi yang diperolehnya, dan
simpulan yang dibuatnya sehubungan dengan auditnya.
Jenis-jenis kertas kerja
a.Permanent file    1. Akte pendirian
   2.Buku pedoman akuntansi (accounting manual)
   3.Kontrak-kontrak
   4.Notulen rapat
b.Current file
   1.Neraca saldo
   2.Berita acara kas opname
   3.Rekonsiliasi bank
   4.Rincian piutang
   5.Rincian persediaan
   6.Rincian utang
   7.Rincian biaya, dan lain-lain

 Organisasi Working Paper
1.Audit Trial Balance
Audit trial balance menyerupai laporan keuangan diposisikan di puncak dan
mengandung kolom untuk penyesuaian dan reklasifikasi yang diusulkan sebagai hasil
audit.
2.Lead Schedules
Item-item laporan keuangan atau audit trial balance dibedah menjadi poin-poin yang
bisa secara efektif dan efisien untuk diaudit,
3.Detail Audit Schedules
Bermacam-macam schedule dan dokumen yang masing-masing menggambarkan bukti
spesifik yang dikumpulkan selama audit.

Pengertian analytical procedures.
Analytical Procedures meliputi studi dan perbandingan hubungan antara data untuk
mengidentifikasi fluktuasi yang tidak diharapkan, ketiadaan fluktuasi yang diharapkan,
dan item-item yang tidak biasa lainnya.


Pengertian test of details of transasctions and balances atau tes secara rinci terhadap transaksi.
Tes ini dilakukan untuk mendapatkan bukti apakah asersi manajemen berkenaan dengan saldo dan pengungkapan laporan keuangan sudah benar atau valid. Tes ini mencakup observasi penghitungan inventory, konfirmasi saldo piutang dengan pelanggan, penyelidikan berkenaan dengan penagihan piutang, dan pemeriksaan faktur untuk beban operasi).




Pengertian asersi manajemen.
Asersi manajemen yaitu representasi manajemen dalam komponen laporan keuangan,
pencatatan, maupun sistem yangdijalankannya.
1.Keberadaan atau keterjadian (existence or occurence)
Asersi tentang keberadaan atau ketetjadian berhubungan dengan apakah aktiva atau utang entitas ada pada tanggal tertentu dan apakah transaksi yang dicatat telah terjadi selama periode tertentu.
2.Kelengkapan (completeness)
Asersi tentang kelengkapan berhubungan dengan apaka semua transaksi dan akun yang seharusnya teJah disajikan dalam Japoran keuangan.
3.Hak dan kewajiban (right and obligation)
Asersi tentang hak dan kewajiban berhubungan dengan apakah aktiva merupakan hak perusahaan dan utang merupakan kewajiban perusahaan pada tanggal tertentu.
4.Penilaian (valuation) atau alokasi
Asersi tentang penilaian atau alokasi berhubungan dengan apakah komponen-komponen aktiva, kewajiban, pandapatan dan biaya sudah dicantumkan dalamlaporan keuangan pada jumlah yang semestinya.
5.Penyajian dan pengungkapan (presentation and disclosure)
Asersi tentang penyaj ian dan pengungkapan berhubungan dengan apakah komponen- komponen tertentu laporan keuangan diklasifikasikan, dijelaskan, dan diungkapkan semestinya.

Ukuran-ukuran dari Kantor Akuntan Publik (CFA Firms)
1.International CPA Firms
2.National CPA Finns
3.Regional CPA Firms
4.Local CPA Firms

Hierarki personil dalam Kantor Akuntan Publik 
1.Staff Accountant
2.Seniors
3.Supervisors and Managers
4.Partners

Jasa yang disediakan oleb Kantor Akuntan Publik 
1.Jasa Audit
2.Review
3.Jasa Pajak
4.Konsultasi di bidang manajemen
5.Jasa-jasa akuntansi


(SPI) Sistem pengendalian intern
Pengendalian intern adalah suatu proses yang dijalankan oleh dewan komisaris,  manajemen dan personel lain entitas yang didesain untuk memberikan keyakinan memadai tentang pencapaian tiga golongan berikut ini : (a) keandalan pelaporan keuangan, (b) efektivitas dan efisiensi operasi, dan (c) kepatuhan terhadap hukum dan peraturan yang berlaku.

Elemen-elernen yang terkandung di pengendalian intern.
1.Lingkungan pengendalian
Menetapkan corak suatu organisasi, mempengaruhi kesadaran pengendalian orang-orangnya.
2.Penaksiran resiko
Identifikasi entitas dan analisis terhadap resiko yang relevan untuk mencapai tujuannya, membentuk suatu dasar untuk menentukan bagaimana resiko harus dikelola.
3.Aktivitas pengendalian
Kebijakan dan prosedur yang membantu menjamin bahwa arahan manajemen dilaksanakan.
4.Informasi dan komunikasi
Pengidentifikasian, penangkapan, dan pertukaran informasi dalam suatu bentuk dan waktu yang memungkinkan orang melaksanakan tanggung jawab mereka.
5.Pemantauan
Proses yang menentukan kualitas kinerja pengendalian intern sepanjang waktu.

Sabtu, 05 Desember 2009

My Old Translation Document

I found a translation dile in my computer... I made it for my high school paper..


SCIENTIFIC THEORY
            The last aspect of the scientific approach to be considered is the construction of theory. Scientists, through empirical investigation, gather many facts. But as these facts accumulate, there is need for integration, organization, and classification in order to make the isolated findings meaningful. Significant relationships must be identified in the data and explained. In other words, theories must be formulated. A theory is defined as “a set of interrelated constructs (concepts) definitions, and propositions that presents a systematic view of phenomena by specifying relations among variables, with the purpose of explaining and predicting the phenomena.
            Theories knit together the results of observations, enabling scientists to make general statements about variables and the relationships among variables. For example, it can be observed that if pressure is held constant, hydrogen gas expands when its temperature is increased from 20o to 40o C. it can  be observed that if pressure is held constant, oxygen gas contracts when its temperature is decreased from 60o to 40o C. A familiar theory, Charles’s law, summarizes the observed effects of temperature changes on the volumes of all gases by the statement, when pressure is held constant, as the temperature of a gas is increased its volume is increased and as the temperature of a gas is decreased its volume is decreases. The theory not only summarizes previous information but predicts other phenomena by telling us what to expect of any gas under any temperature change.
            The ultimate goal of science is theory formation. This statement will sound strange to those who think of theory as vague conjecture or impractical speculation. However, a scientific theory is a tentative explanation of phenomena. From such explanations we can proceed to prediction and finally, to control. As soon as a statement (theory) could be made about the relationship between the anopheles mosquito and malaria in humans, we could (1) explain why malaria was endemic in some areas and not in others, (2) predict how changes in the environment would be accompanied by changes in the incidence of malaria, and (3) control malaria by making changes in the environment. Although the basic goal of science is theory building, scientific endeavor provides (1) explanation, (2) prediction, and (3) control.
2.3.1 Types of Theories
            A theory that is developed primarily to explain previous observations is known as an inductive theory. For example, after a series of experiments concerning memory, Ebbinghaus summarized his observations by stating that the proportion of material remembered can be described as a decelerating curve (shown in figure 1.1), in which the initial rate of forgetting is more rapid than the rate at later stages.







Although Ebbinghaus’s observations were limited to one subject, himself, his theory has been confirmed by subsequent investigations.
            A theory that is developed when little or no observations have been made concerning the phenomena is classified as a hypothetical-deductive theory. It typically consists of a set of hypotheses, which form a deductive system. That is, the theory is composed of a set of hypothetical propositions and then a series of deductions logically derived from the higher-order hypotheses. Such theories can be generated in a number of ways. One method is to deduce what would be the state of affairs if a relationship in one class of phenomena were also true in another class of phenomena. For example, it is known that mammalian embryos begin as a single cell, resembling the most primitive form of animal life, and pass through stages resembling the evolutionary progress of their species. The theory summarizing these phenomena states that the embryonic development of the young of a species recapitulates the history of that species. It has been hypothesized that a similar theory would account for the social growth of children, and thus the recapitulation theory of child development was formed, which stated that the growth of social behavior in children would follow the social history of mankind; that is, in the early stages of their development children would behave like savages and then progress through barbarian and half-civilized stages on their way toward becoming civilized. (Despite the descriptions of classes one frequently hears in teachers’ lounges, the recapitulation theory of child development has not proved useful in explaining the social growth of children and seems to have been abandoned.)
            Most theories are neither purely inductive nor purely hypothetical-deductive but are formed when some observations have been made and a theory is needed to summarize these observations and to guide future observations.
           

TEORI ILMIAH
            Aspek terakhir dalam pendekatan ilmiah adalah teori kontruksi. Para ahli, melakukan penyelidikan empiris, mengumpulkan fakta-fakta. Hanya fakta akumulasi seperti ini yang diperlukan untuk integrasi, organisasi dan klasifikasi agar penemuan terisolasi penuh arti. Aspek terakhir dari pendekatan ilmiah untuk dipertimbangkan adalah konstruksi dari teori. Ahli sains, melalui investigasi empiris, kumpulkan beberapa fakta. Cuma seperti fakta ini akumulasi, ada memerlukan untuk integrasi, organisasi, dan klasifikasi agar membuat penemuan terisolasi penuh arti. Hubungan berpengaruh nyata harus diidentifikasi pada data dan jelaskan. Dengan kata lain, teori harus dirumuskan. Satu teori didefinisikan sebagai “ seperangkat konsep dihubungkan satu dengan lain (konsep) definisi, dan dalil yang hadir satu pandangan sistematis dari gejala dengan menetapkan hubungan antara variabel, dengan penggunaan untuk menjelaskan dan meramalkan gejala.
            Teori merajut bersama-sama hasil dari observasi, perbolehkan ahli sains untuk membuat pernyataan umum sekitar variabel dan hubungan antara variabel. Antara lain, ini dapat diamati itu kalau desakan digenggam telah tetap, hidrogen menggas memperluas ketika suhunya ditingkat dari 20 o ke 40 o  C. ini dapat diamati itu kalau desakan digenggam telah tetap, oksigen menggas kontrak ketika suhunya disusut dari 60 o ke 40 o  C. Satu teori terbiasa, Charles s hukum, ringkas akibat diamati dari perubahan temperatur pada volume diantara semua gas oleh pernyataan, ketika desakan digenggam telah tetap, sebagai suhu dari satu gas ditingkat volumenya ditingkat dan sebagai suhu dari satu gas disusut volumenya turun. Teori tidak hanya meringkas informasi sebelumnya cuma meramalkan gejala lain dengan mengatakan kita apa untuk harap dari apapun gas pada apapun perubahan temperatur. 
            Gol terakhir dari pengetahuan adalah teori pembentukan. Pernyataan ini akan berbunyi asing ke yang pikiran dari teori sebagai duga samar-samar atau spekulasi tidak praktis. Bagaimanapun, satu teori ilmiah adalah satu keterangan bersifat sementara dari gejala. Dari keterangan demikian dapat kita proses ke ramalan dan akhirnya, untuk kontrol. Secepat satu pernyataan (teori) dapat dibuat tentang hubungan di antara nyamuk nyamuk anopeles dan malaria pada manusia, kita dapat (1 ) menjelaskan kenapa malaria adalah endemic di beberapa area dan tidak di pihak lain, (2 ) meramalkan bagaimana berganti pada lingkungan akan ditemani oleh perubahan pada singgung dari malaria, dan (3 ) malaria kontrol dengan membuat perubahan pada lingkungan. Walau gol dasar dari pengetahuan adalah bangunan teori, usaha ilmiah sediakan (1 ) keterangan, (2 ) ramalan, dan (3 ) kontrol.
2.3. 1 Jenis Teori
            Satu teori yang dikembangkan terutama semata untuk menjelaskan observasi sebelumnya dikenal sebagai satu teori induktif. Antara lain, setelah satu rangkaian percobaan mengenai memori, Ebbinghaus meringkas observasinya dengan menyatakan bahwa proporsi dari materi ingat dapat dideskripsikan sebagai satu memperlambat kurva (lihat gambar 1.1), dimana rate awal untuk melupakan jadilah lebih cepat dibandingkan rate pada langkah yang akan datang.





Walau Ebbinghaus s observasi adalah terbatas pada satu subyek, sendiri, teorinya telah dikonfirmasikan oleh investigasi yang berikut.
            Satu teori yang dikembangkan ketika kecil atau tidak ada observasi telah dibuat mengaitkan gejala digolongkan sebagai satu teori kurangi yang hipotetis. Ini secara khas terdiri dari seperangkat hipotesis, bentuk yang satu sistem kurangi. Yang, teori disusun dari seperangkat dalil hipotetis kemudian satu rangkaian pengurangan secara logika perolehan dari order lebih tinggi hipotesis. Teori demikian dapat dihasilkan pada sejumlah jalan. Satu cara adalah untuk menyimpulkan apa akan kondisi kalau satu hubungan pada satu kelas gejala adalah juga benar pada kelas lain dari gejala. Antara lain, ini dikenal bahwa embrio mammalian memulai seperti sel tunggal, menyerupai bentuk primitif yang paling dari hidup binatang, dan lalui langkah menyerupai kemajuan evolusiner dari jenis mereka. Teori meringkas status gejala ini itu pembangunan janin dari muda dari satu jenis mengikhtisarkan riwayat dari jenis itu. Ini telah diadakan hipotesa bahwa satu teori serupa akan bertanggungjawab perkembangan sosial dari anak-anak, dan dengan demikian teori rekapitulasi dari pembangunan anak adalah dibentuk, yang dinyatakan bahwa perkembangan dari perilaku kemasyarakatan di anak-anak akan katut riwayat sosial dari insan; yang, pada awal langkah dari anak-anak pembangunan mereka akan berkelakuan seperti orang liar kemudian kemajuan melalui biadab dan setengah membudayakan langkah pada cara mereka ke arah menjadi beradab. (Terlepas dari uraian dari sesuatu kelas sering mendengar di ruang bersantainya guru, teori rekapitulasi dari pembangunan anak belum berguna yang dibuktikan di dalam menjelaskan perkembangan sosial dari anak-anak dan tampak agar telah terlantar.)
            Paling teori bukanlah semata-mata induktif atau pun semata-mata kurangi yang hipotetis cuma dibentuk ketika beberapa observasi telah dibuat dan satu teori perlu untuk meringkas observasi ini dan untuk pemandu observasi perdagangan berjangka.
           

Paper about "The Theory of Word-Formation"

I.                  Introduction

In this paper, the writer’s going to explain the theory of word-formation as it has been interpreted by some of the most innovative theorists from Brinton, O'Grady and P. de Guzman
The word-formation are responsible for significant numbers of new words.

II.               Discussion

Major word-formational processes:

2.1    COMPOUNDING
Adding one base to another. Individual bases are put together to form a new lexical unit with a special meaning, It functions as a single word.

-the result is a COMPOUND (zloženka)
-individual elements of a compound are called COMPONENT ELEMENTS

Compound is a lexical unit consisting of more than one base, functioning both grammatically and semantically as one word. They can be found in any part of speech

Three basic criteria:

1)      FORM
2)      MEANING
3)      STRESS

+ a question of productivity

2 and 3) MEANING AND STRESS:

CRO´SSW`ORDS (križanka) vs                     CROSS WORDS (jezne besede)
spelt solid=compound                                     each word is a syntactic unit on its own
The stress (´ `) is called COMPOUND STRESS        The stress is (` ´)
(first element heavily stressed, second one                 (first element weak stress, second heavy)
weakly)
In both cases CROSS is identified as an adjective.

post office: even though there are two words, it has a compound stress + a difference in meaning, so this is a compound.

1) FORM: compounds are usually spelt as a single word, solid spelling (without a hyphen) is the most usual.

Not all compounds follow all three criteria:

post office (meaning and stress adhere to the criteria, form does not)

hou´se-dog                                                                              uni`versity edu´cation
-compound                                                                              the meaning of the phrase can be
-meaning: pes čuvaj                                                                 understood from the two words.

PRODUCTIVY
You cannot just combine any words together:
-house-dog
-house-wife
-housework
-household
-*housechild

Limited productivity

tax-payers – can also be written as “taxpayers” and tax payers”-
Dictionaries must explain compounds with special meaning, e.g.: blackbird, black sheep.

Some words don’t adhere to the rules:

sti`ll-li´fe         co`ld  w´ar

a big boy:        The boy is big
                        bigger boy
the biggest boy

We can’t do that with “cold war” or “still-life”

1)      THE FORM OF COMPUNDS

judging cpds by their form, we have two groups:

  1. PRIMARY/STEM COMPOUNDS
Those are a common heritage of the Indo-European languages, also called stem compounds (debelne zloženke)

a´pple tr`ee = it appears in its stem form
                        semantic relation between the two elements are quite diverse

Črt-o-mir (o is called stem formant – debelni formant – which links the two stems together

handiwork, workaday, and now obsolete handicuff are old words. During the transition from ME to NE all endings and inflections were dropped. Distinguishing between primary and secondary stress is only of historical relevance.

  1. SECONDARY COMPOUNDS
giant’s task                  cut-throat                                                        man-of-war
velikanska in ne           okruten morilec                                               bojna ladja
velikanova naloga       syntactic relation between V and O               syntactic relation between
saxon genitive                         not primary stress                                            PP and N



a) Genitival compounds

Giant’s task

Two kinds of genitive in English:
-specifying
-classifying

Specifying genitives: the normal kind, express possession
John’s dog – the dog belongs to John.
The main stress falls on the headword John’s d´og (Whose dog?)

VS Classifying genitive: gi´ants ta`sk (What kind of a task)¸
-are compounds
-have special meaning
-their productivity is limited

gi´ants ta`sk                 vs                     a gi`ant’s ho´use
                       
a doctor’s degree (classifying or specifying? – usually classifying i.e. a kind of degree is meant)

her child’s face (usually classifying)

Plural:

my wife’s hat ->          our wives’ hats
a lady’s bike ->           lady’s bikes or ladys’ bikes (both forms possible, because it’s specifying genitive.
printer’s errors
printers’ errors -  both mean the same thing

lovers’ quarrel – usually in plural, because it takes two to quarrel
prisoners’ camp – many prisoners are there
b) Verbal compounds

break|fast                    V (imperative) +O syntactic compound
pickpocket                  V + O - also a person
cut-throat                    a cruel murderer
breakneck                   vratolomen
killjoy                          spoil sb else’s pleasure
spoilsport                    sb who puts a stop to something
makeshift                    zasilen
save-all                        wants to save everyone
scapegrace                  falls out of grace
tosspot                        a habitual drinker


2nd pattern: V+N

playground                 a kind of ground
drawbridge                 a kind of bridge
grindstone                   a kind of stone
treadmill
chewing gum
sleeping bag

ING FORMS:
sle´eping-b`ag             vs         sl´eeping d´og
may have a hyphen     a dog that is sleeping
a bag used for sleeping           a syntactic unit with a present participle
in – a compound gerund

sin´ging te`acher         vs         sin´ging te´acher
a teacher who              a syntactic unit
teaches singing            a teacher who likes to sing

dan´cing t`eacher        vs         dan´cing te´acher
a teacher who teaches a teacher who likes to dance
dancing

dan´cing gi´rl              vs         dan´cing gi´rl  
professional dancer     a girl who likes to dance


3rd pattern: Phrasal verbs - a semantic unit of a verb and an adverbial, it’s meaning may be metaphorical
                                   
Examples:

look up = look upwards
             = look up in a dictionary
             = look me up =come and pay me a visit

Phrasal verbs are compounds. They’re always written apart, without hyphens. They don’t have compound stress. They have a special meaning, which is why they are treated as compounds.

Many phrasal verbs can be converted to nouns:
wa`ke u´p > wa`ke-u´p =maska
                    wa´keup (now a true compound.)

Usually spelt with a hyphen, sometimes as a whole word.

Phrasal verbs are always spelt without a hyphen:

*He tried to make-up a good excuse.

2) PARALLEL CREATIONS

take over         vs         overtake
set up               vs         upset

Phrasal verbs are a productive group

onlooker          forthcoming    particle precedes the stem
bystander        downtrodden  suffix is added as well

Three instances have their own meaning, which is added to the verb: OVER, UNDER, OUT.

overwork                     undersell                      outdo
“too much”                  “too little”                   “better than sb/sth else”         

overdo                        outlive                          outbid

But one should distinguish them from words such as:

understand, overtake (simple words)

Prepositional compounds

3) PARASYNTHETIC COMPOUNDS

Derived from verbs:

watch-maker, house-keeping
watch-mak[er] (er is a suffix) sb who makes watches

blue-eyed, long-tailed

Suffix can be placed on the last or on the first element:
passers-by, by-standers

4) BACKFORMATION

housekeeper > housekeep
babysit < babysitter
sleepwalk < sleepwalking

Backformation can be classified as a subgroup of syntactic compounds

5) CONVERSION OF SYNTACTIC GROUP

Conversion affects entire syntactic groups. Nominal or adjectival compounds are used as verbs with idiomatic meaning:

to give sb a cold shoulder
to cold-shoulder=prezirati

grown-ups, well-to-do, father-in-law

6) STRING COMPOUNDS

A process very productive in modern English.

hot-water tap

The first element is a compound in itself.

public schoolboy=a boy attending public school

The first element may contain the conjunction “and” or a preposition:

a cat-and-dog life
his matter-of-fact voice

Some strings may contain more than three elements – often used newspaper headlines

Macmillan Refuses Bank Rate Rise Leak Probe (some think this is not a string compound)

7) CLIPPING COMPOUNDS

The second element remains the same, the first one is clipped:
Eurasi
Both elemenets clipped: Eurovison

8)  REPETITION COMPOUNDS

tick-tock, ding-dong

2.2    DERIVATION

An affix is either a prefix (unwanted) or a suffix (golden).
Slovene also knows infixes (stopicljati).

2.3    CONVERSION
A very important word-formational process in English, but not in Slovene.

Nouns can be converted into verbs and sometimes vice-versa.

Example: Wolf (n) volk, wolf (v) požreti, e.g. He wolfed down his lunch. (Požrl je kosilo.)
                 crow (n) (vran) -> crow (v) (kikirikati)

The process of shifting from one word class to another without any  changes in form (those do occur occasionally)

-occasionally stress-shift occurs im´port (v) ´import (n)
-sometimes the word does not switch classes.

A proper name is switched to a common noun:


You are a new Shakespeare (changed into a common noun and has an article. Sometimes such nouns are written with a small initial.

Voicing of consonants

house (n) /haus/ > house (v) /hauz/
The more the word is used, the greater the possibility of it being written with a small initial.

This house is brick. (brick is an adjective, but does not have all the features of adjectives – cannot be put into a comaparative or superlative form

Full vs. Partial conversion

Partial=has a syntactic position of the word but does not behave accordingly (like brick).

The wealthy (ha san article, but cannot be plural)

Mean (adj.) -> the adjective is far more common than the verb, that's why we usually perceive it as such. The second reason lies in the word's roots.

Work, sleep, love: You cannot consider only frequency here. Their etymology must be considered too, because we don't know whether the noun or the verb had been used first, In OE verbs were distinguished from nouns by their endings, but those have since been dropped. We, therefore, don't speak about conversion, but agreement between nouns and verbs.

Quirk says love is a deverbalised noun, however, etimologically speaking that's not quite true.

Direction of the process of cinversion:
N > V wolf
V >N   drink
Adj > V clean

Some grammars say that conversion is a free process, but this is not true. Not every noun can be converted.

paper (n) Collins Dictionary lists twelve meanings in one of which the noun is converted into
verb: To paper the walls in your room.

Examples:
The ups and downs of life
I'm fed up with your whys and hows.

Conversion is sometimes called ZERO DERIVATION or ZERO SUFFIXATION – meaning that it is a subchapter of derivation. Problems with zero derivation are encountered when translating (partial conversion):

Minor word-fornational processes:

2.4    BLENDING
Two words blend into one, with changed meaning:

smog < smoke + fog

Is a regular often used process

smoke + fog => smog (a blend/ pormanteau word)
to don < do on
to doff < do off

2.5    CLIPPING
The original word is clipped (shortened):

laboratory > lab
Very often used with names.

-a minor process
-used in proper names

Example:
Elizabeth= Liz, Eliza, Bess…

Either the beginning or/and the end of the word is clipped. Clipping is a speech economising device.

laboratory (standard) > lab (colloquial)
refrigerator> fridge (change in spelling)
bicycle > bike
microphone > mike
perambulator > pram

Personal names can become diminutives

Alfred > Fred > Freddie (the consonant is doubled, because there is only one vowel)
Elizabeth > Liz > Lizzie

If a multi-syllable word is stressed on the last syllable, the last consonant must be doubled.
Victoria > Vic > Vickie (k is added to retain the pronunciation)

Erovision < [Euro]pean tele[vision]  Eurovision is just a shirt form, it does not have a different meaning and as such cannot constitute as a case of blending

2.6    BACKFORMATION/BACKDERIVATION
Backformation:

From verb -> noun – very often
write -> writer (affixation)
sing -> singer

Etimology is very important with this process.

sing (v) > singer (n)

Agent nouns: beggar (n) > beg (v)
                        pedlar (n) > peddle (v)

The longer of the two words existed first and was then reduced – unusual.

However, things are not always so simple:

television (n) (earlier) > televise (v) depends on the meaning of the noun.

The difference is in the BASE: television is the base of televise.

sightseeing, sightseer, sightsee – the two nominal forms are far common than the verb + the isn't tensed yet – a sign of backformation.

typewriter > typewrite (the infinitive or the past tense form isn't used, however, typewritten is pretty common).

brainwashing (n) > brainwash (v) - rare

housekeeper (n) > housekeep (v) not the same as »to keep a house«

gamekeeper (n) (sb who watches over deer) gamekeep (not the same as to keep game)

Backderivation

From noun to verb
beggar -> beg
babysitter -> babysit (the verb was formed a lot later than the noun.)
typewriter -> typewrite

2.7    ROOT-CREATION
Was included into WF by Bradley due to historical reasons. In 1704 he wrote a very influential book called »The Making of Words«.

Root-creation concerns with words that come and go with every generation, e.g. onomaetopoia, acronyms, common names that have passed from personal to common names.

Such words have identical roots.

Modern linguists claim that this process is not a part of WF

A)    ONOMATOPOETIC WORD
-words after sounds (imitation of the sounds produced by e.g. an animal)
-Onomatopoeia is a Greek word
-Different languages use different onomatopoetic words:

A cock:      slo=kikiriki
                  ang=cockadoodledoo
A dog:       slo=hov-hov
                  ang=wow-wow, bow-wow

See textbook pp 18 and pp116

B)    SOUND SYMBOLISM/PHONETIC SYMBOLISM
-Sound symbolism tell us what goes together with certain animals (Lion roared)
- it widely used in poetry
-closely linked to onomatopoeia
-onomtopoetic words also imitate sounds of nature, while sound symbolism can create artificial words that do not exist in nature:

Martin looked across the table at Jill and – zing – they fell in love.
Zing here means speed, happy future, etc.

G.B. Shaw: a critic once wrote a series of insulting words about him and at the end added
P-shaw. P is often used as a pejorative, negative sound.

See-saw has nothing to do with the verbal paradigms - it means up-and-down, and the see-saw itself goes up and down.

tut-tut denotes a sound of disapproval. cf. Slo, ccc, spelled differently, but essentially the same sound.
ow, ouch=au, auva, ajs in slo.
ugh=blek, fuj

All these expression are highly subjective and difficult to confirm with a large number of speakers.

C)    ABBREVIATIONS/ACRONYMS
-English is more restricted in respect to abbreviations than Slovene.
-Acronyms are used in Slovene on a daily basis.
-It is best if we read out acronyms in English letter by letter
-Some can be read as words, but we have to know them (NATO)
-POW is read only letter by letter
GM (genetically, gene manipulated)
NGO (non-govermental organisations)

D)    PROPER NAMES USED AS COMMON NOUNS AND VERBS
Proper names are divided into:
a)      Personal names
b)      Geographical names
c)      Names of things

Proper names can be used as ordinary common names
Kodak (surname)  > kodak (a kind of camera)
Alessandro Volta (physicist) > volt (a measure for voltage)
Timothy (surname) > timothy (a kind of grass)

Common nouns should be spelt with a small initial, but sometimes they are written with a capital to honor the person after wich a think was named. The less a person has to do with the present, the more likely it is to use small initial.

Duke of Wellington > wellingtons (type of boots that were worn in Wellington's times are now named after him. At first, the noun was spelt with a capital, now with a small initial).

Pasteur > Pasteurize (very often still spelt with a capital, however small initial is gaining on popularity; pasteurized milk).

Calvary (place of Jesus' death > calvary place of extreme torment
Dunkirk > dunkirk (a narrow escape – at Dunkirk, Allied forces executed a mass evacuation operation during WW II)

Lynch >  lynch > linč, linčati (Lynch introduced fast executions)

Earl of Sandwich > sandwich
Pompadour (hairstyle, a kind of purse)
Sillhouette > sillhouette (a drawing technique)
Robert Peel (Minister of the interior in the Victorian age, who founded the Metropolitan Police)  > Bob > bobbie
Watergate > -gate (every scandal receives this suffix) E.g. Al ghraibgate

With conversion new words can become verbs as well, though nouns are far more common:

McAdam > macadamize (the meaning is not the same as in Slovene, macadamized road consists of asphalt, tar and sand).

Bowdler (publisher of Shakespeare's plays who edited out the most offensive words) > bowdlerize - to ameliorate the words (olepšati besede)

Proper names from fiction and drama can also be used in this way.

John Bunyan wrote a book titled Pilgrim's Progress through which he introduced the phrase Vanity fair (semenj ničevosti) into the English language. He also introduced the phrases Giant Despair (velikan Obup) and the Slough of Despond (močvirje obupa)

Yahoo (Swift: the worst kind of people)

We have some examples in Slovene as well:
deseti brat=someone who is rejected by everyone)
samorastnik= one who grew up in bad conditions but managed to create a good life for himself
krpan=strong man

Hamlet=undecided
Iago= a very evil man

Malapropism
-confusion of two words
-mistakes made due to ignorance

Spoonerism
-Mistakes made in speech due to brain defects
-he often made mistakes by switching fones from one word with the fones from the preceeding or following word:

He said: »Is the bean dizzy?« but wanted to say: »Is the dean buzzy?«
He said: »Our queer old dean.« but wanted to say: »Our dear old queen.«

2.8    REDUPLICATION
Reduplication occurs if the same element is repeated or if a slightly changed element is repeated.

Example:
What's the weather like? So-so. (This is not a neutral answer. It also not a compound or a case of conversion).

Further examples:

-ping-pong
rhyme combinations: walkie-talkie
                                    super-duper
                                   
tick-tock (onomatopoeia)
flip-flop (hrup, ropot)
rub-a-dub (ropot bobna – bobnanje) =rompompom
humdrum (dolgčas)
goody-goody=pridkan, pobožnjaški (negative reference)
zig-zag=cik-cak
shilly-shally=cincati, oklevati
fifty-fifty=pol-pol

III.           Conclusion

The word-formation is study for compounding, derivation, reduplication, back formations
clipping. And I hope this paper increase your skill in study linguistics.