Учебное пособие по английскому языку с упражнениями по развитию креативного мышления. Часть 2

Ex. 5. Make your own sentences based from four words, in which every word begins with the following letters:

Example: N…B…W…T... – Nice boy watched TV.

1.A…A…L…

2.W…D…I…M…

3.W…I…I…

4.E…O…G…

5.M…A…I…F…

6.D…O…F…

Ex. 6. Explain what you see in the picture.

Ex. 7. Retell the text.

What is Tax?

Before considering the basic principles of International Taxation, we need to make sure we know what a tax is. James (1998), in his Dictionary of Taxation, provides a commonly used definition:

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'A compulsory levy made by public authorities for which nothing is received directly in return'.

This definition suggests that the nature of a tax is that it is a payment made, (a cost incurred) without the usual associated receipt, normal to other transactions, of any consideration in return. The word 'directly' used in the definition is of course important. A government will charge its citizens, and businesses trading within its borders, tax in order to raise revenue to fund the provision of the public sector. Most taxes paid however, are not directly associated with a public sector provision the taxpayer will receive in return but are more loosely linked to the idea of benefits they gain from their link with that country. For example, their taxes will help support economic stability, the availability of a skilled workforce, the physical infrastructure, and so on.

Vocabulary

associated adj 1. ɨɛɴɟɞɢɧɟɧɧɵɣ, ɫɨɟɞɢɧɟɧɧɵɣ, ɞɨɱɟɪɧɢɣ 2. ɚɫɫɨɰɢɢɪɨɜɚɧɧɵɣ authority n 1. ɜɥɚɫɬɶ 2. ɩɨɥɧɨɦɨɱɢɟ 3. ɨɪɝɚɧ, ɭɩɪɚɜɥɟɧɢɟ 4. ɪɭɤɨɜɨɞɫɬɜɨ 5. ɚɜɬɨɪɢɬɟɬ, ɤɪɭɩɧɵɣ ɫɩɟɰɢɚɥɢɫɬ

availability n 1. ɩɪɢɝɨɞɧɨɫɬɶ, ɩɨɥɟɡɧɨɫɬɶ 2. ɧɚɥɢɱɢɟ basic adj ɨɫɧɨɜɧɨɣ, ɝɥɚɜɧɵɣ, ɛɚɡɢɫɧɵɣ compulsory levy – ɨɛɹɡɚɬɟɥɶɧɚɹ ɩɨɲɥɢɧɚ

gain n 1. ɩɪɢɛɵɥɶ, ɜɵɢɝɪɵɲ 2. ɞɨɯɨɞɵ, ɜɵɪɭɱɤɚ, ɡɚɪɚɛɨɬɨɤ 3. ɞɨɫɬɢɠɟɧɢɹ 4. ɭɜɟɥɢɱɟɧɢɟ, ɪɨɫɬ, ɩɪɢɪɨɫɬ v 1. ɩɨɥɭɱɚɬɶ, ɩɪɢɨɛɪɟɬɚɬɶ 2. ɢɡɜɥɟɤɚɬɶ (ɩɪɢɛɵɥɶ, ɜɵɝɨɞɭ) 3. ɭɜɟɥɢɱɢɬɶɫɹ (ɜ ɫɬɨɢɦɨɫɬɢ)

in return – ɜ ɨɬɜɟɬ

receipt n 1. ɩɨɥɭɱɟɧɢɟ 2. ɪɚɫɩɢɫɤɚ ɜ ɩɨɥɭɱɟɧɢɢ, ɤɜɢɬɚɧɰɢɹ 3. ɞɟɧɟɠɧɵɟ ɩɨɫɬɭɩɥɟɧɢɹ, ɜɵɪɭɱɤɚ, ɞɨɯɨɞ

revenue n 1. ɞɨɯɨɞ 2. ɞɟɩɚɪɬɚɦɟɧɬ ɧɚɥɨɝɨɜ ɢ ɫɛɨɪɨɜ, ɮɢɧɚɧɫɨɜɨɟ ɭɩɪɚɜɥɟɧɢɟ skilled workforce – ɤɜɚɥɢɮɢɰɢɪɨɜɚɧɧɚɹ ɪɚɛɨɱɚɹ ɫɢɥɚ

stability n ɫɬɚɛɢɥɶɧɨɫɬɶ

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tax n ɧɚɥɨɝ, ɫɛɨɪ, ɩɨɲɥɢɧɚ v ɨɛɥɚɝɚɬɶ ɧɚɥɨɝɨɦ ɢɥɢ ɩɨɲɥɢɧɨɣ taxation n ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɟ

taxpayer n ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤ

Ex. 8. Make question on the text above.

Ex. 9. Retell the text.

Why and How do Governments Tax?

Governments, whether elected by popular vote or otherwise, take on the role of governing a country. In order to carry out this governing function, a government will need to spend money in its economy. This may be direct expenditure, such as employing civil (public) servants to carry out direct governing functions, but will also include much wider expense than this where governments will spend money to support particular areas of the economy (e.g. paying subsidies or offering grants), provide a support system for their citizens (e.g. provision of a social security or health system) and other functions to occur such as development of economic stability, regulation and so on.

To do all of these functions a government must therefore raise finances to enable this money to be spent. By far the largest source of this revenue in most countries is levies (i.e. taxes) charged by the government, and paid by its citizens (individual and corporate).

In most countries citizens of other countries that are investing or trading in the country are also drawn into this group of taxpayers as they too receive at least some of the benefit from their presence in the private sector. Taxes are therefore an inevitable factor of a society in which a public sector is present.

A subsequent question is how does a Government decide what to tax to raise this revenue? These decisions are partly politically motivated but also follow basic economic principles of fiscal policy making. They must also be responsive to changing economic situations within a country, and between countries.

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Vocabulary

carry out v ɜɵɩɨɥɧɹɬɶ, ɨɫɭɳɟɫɬɜɥɹɬɶ occur v ɩɪɨɢɫɯɨɞɢɬɶ, ɫɥɭɱɚɬɶɫɹ, ɜɫɬɪɟɱɚɬɶɫɹ

charge n 1. ɰɟɧɚ, ɩɥɚɬɚ 2. ɧɚɥɨɝ, ɫɛɨɪ, ɧɚɱɢɫɥɟɧɢɟ 3. ɞɨɥɝɨɜɨɟ ɨɛɹɡɚɬɟɥɶɫɬɜɨ, ɞɟɛɟɬ 4. ɨɛɜɢɧɟɧɢɟ v 1. ɧɚɡɧɚɱɚɬɶ ɰɟɧɭ, ɩɥɚɬɭ, ɜɡɢɦɚɬɶ ɩɥɚɬɭ 2. ɧɚɱɢɫɥɹɬɶ ɢɡɞɟɪɠɤɢ 3. ɡɚɩɢɫɵɜɚɬɶ. ɨɬɧɨɫɢɬɶ ɧɚ ɫɱɟɬ, ɞɟɛɟɬɨɜɚɬɶ

direct adj ɩɪɹɦɨɣ

expenditure n ɪɚɫɯɨɞ, ɪɚɫɯɨɞɨɜɚɧɢɟ, ɬɪɚɬɚ, ɩɨɬɪɟɛɥɟɧɢɟ fiscal policy – ɛɸɞɠɟɬɧɨ-ɧɚɥɨɝɨɜɚɹ ɩɨɥɢɬɢɤɚ

inevitable adj ɧɟɢɡɛɟɠɧɵɣ

particular adj 1. ɨɫɨɛɵɣ, ɫɩɟɰɢɮɢɱɟɫɤɢɣ 2. ɩɨɞɪɨɛɧɵɣ, ɞɟɬɚɥɶɧɵɣ spend v ɬɪɚɬɢɬɶ

subsidy n ɫɭɛɫɢɞɢɹ, ɞɨɬɚɰɢɹ, ɞɟɧɟɠɧɨɟ ɚɫɫɢɝɧɨɜɚɧɢɟ, ɫɭɛɫɢɞɢɪɨɜɚɧɢɟ therefore adv ɩɨɷɬɨɦɭ, ɫɥɟɞɨɜɚɬɟɥɶɧɨ

Ex. 10. Make report about the text above.

Ex. 11. Discuss the text above.

Meetings and discussions: Summarizing and concluding

Vocabulary

Language Summary Dealing with interruptions and irrelevancies, and to returning to the point.

Near the end of this meeting the Personnel Manager tries to open up the whole argument about flexitime again. The Managing Director manages to prevent the interruption, and returns the meeting to the main point.

Well, I don't think we should discuss it further today. As I said before...

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Other useful phrases to use here are given below. They range from formal (top) to informal (bottom).

I take your point but can we please stick to the main subject in hand. I see what you mean but I think you're losing sight of the main point.

That's all very well but I don't see what it's got to do with the main point of this meeting.

That's not the point. We're here to discuss. . .

OK, that's enough. Let's get back to the point.

These are other expressions which are useful to deal with interruptions and indicate that the speaker is returning to a previous point.

To go back to what I was just saying,. . .

To return to the main point,. . .

Going back to what I said before,. . .

Getting back to my original point,. . .

As I was saying,. . .

Ex. 12. Summarizing the main points, and the essential problem.

Now, I've listened to both sides of the argument and we've discussed the difficulties of introducing flexitime in the production department. I take it you both agree that this problem is serious and that some sort of compromise has to be worked out.

Other phrases that can be used to summarize points are:

So, to summarize, there seem to be three main problems. . .

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So, we've discussed the problem of a new advertising campaign. Can we now try to reach a decision.

I think we've covered the three ways of improving our distribution system, and also the benefits of a new computer system. We've now got to decide on the best one.

Ex. 13. Summarize the points in the notes below as if you were ending a meeting. Follow the example.

EXAMPLE

Three main points - new pay levels, bonus scheme, profit sharing.

Well I think we've covered the three main points - new pay levels, the bonus scheme and a profit sharing scheme. Is that everything?

a)2 main problems - improving the quality level of our products; keeping the prices competitive.

b)Advantages and disadvantages of the Sierra and Ascona as cars for sales reps - Sierra is cheaper to buy and insure but less reliable - Ascona is more expensive but comes out well on consumer tests.

ɫ) Main questions about business travel policy - is first class travel necessary - when is it necessary - should certain levels of staff never travel first class - should all personnel travel tourist?

d)Three main points about new sales literature - full colour, light for mailing, response coupon for follow-up.

e)Main questions about training premises

-company training centre: expensive, convenient, purpose-built.

-outside centre: cheaper, flexible, less convenient, less available.

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Language Summary 3 Coming to a conclusion

After summarizing the main points of the discussion, the Managing Director tried to come to a conclusion.

So, if there are no more objections I suggest that you...

Other phrases that can be used here are:

If everyone's in favour I suggest that. . .

If everyone's in agreement I propose that. . .

Then I recommend that. . .

Do you all agree that. . . ?

Language Summary 4 Bringing a meeting to an end

After summarizing the main points, the Managing Director checked everything had been covered.

Is there anything else we ought to consider now?

Right, if no one has anything else to add. . .

Other phrases to check that everything has been said are:

Does anyone have anything else to add. . . ?

Right, then I think we can end the meeting at this point.

If nobody has anything to add then we can draw the meeting to a close.

So, if that's everything then we can stop here.

Ex. 14. Use the notes below to come to a conclusion and then end the meeting. Follow the example.

EXAMPLE

Choose the Ascona for the sales reps.

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Do you all agree that we should choose the Ascona for our sales reps? Does anyone have anything else to add? Right then, I think we can end the meeting at this point.

a)The new car assembly plant should be in Spain.

b)The profit sharing scheme should be implemented from next year.

ɫ) Our French agent should be changed immediately.

d)The Middle East training contract is too risky at this stage in the company's development.

e)Our distribution system should be reorganized using one central warehouse.

LESSON 13

Ex. 1. Answer the following questions.

1.What does “environment” mean?

2.Who does the government use espionage?

3.What does “fax” mean?

4.What is common between “state” and “region”?

5.Can you explain proverb: “A bird in the hand is worth two in the bush”?

6.Can you explain proverb: “Jack of all trades”?

Ex. 2. Imagine that you worked hard and now the working day is over. What would you do?

Ex. 3. Find, as much as you can, definition for the following words. Explain your decision.

For example: book – beautiful book.

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1.Final goods

2.Gross domestic product

3.Distribution

4.Aggregate demand

5.Medium of exchange

6.Transaction

7.Budget deficit

8.Money supply

Ex. 4. Give the answers interpreting following words.

Example: fast, green, full – train.

Ex. 5. Make your own sentences based from four words, in which every word begins with the following letters:

Example: N…B…W…T... – Nice boy watched TV.

1.T…T…R…F…S…

2.T…T…I…C…

3.T…B…R…F…S…

4.P…M…D…

5.P…M…M…D…

6.H…I…R…F…T…D…

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Ex. 6. Explain what you see in the picture.

Ex. 7. Retell the text.

The Nature of Marketing Management

Marketing is the business discipline most responsible for developing programmes to attain and retain customers. Thus, one of its primary functions is to understand customers and their patterns of consumption. It is often said that today's consumer landscape is being shaped by two powerful forces—technology and globalization. Statements such as these often lead to claims about how the rate of change is accelerating and how technology is changing our lives. In the 1960s, Marshall McLuhan captured this sentiment in his sayings that 'the medium is the message' and the world is becoming a global village.

The counterpoint to these sentiments is that most consumers are agnostic to particular forms of technology. What they really want and value are the benefits and the solutions to problems that the technology can provide them with. Also, many people are very uncomfortable with the idea of globalization and the implications it has on their daily lives. What they like to do is to pick and choose options from around the world to use at their discretion. What they dislike are global forces that cause structural changes to the economic conditions that shape the evolution and culture of their country.

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