Профессия – менеджер. Учебно-методическое пособие

be successful. 10. The welfare of the people depends to no small degree on whether taxes are distributed fairly.

XII. a) Look through the text and understand it:

TEXT C. Taxation

Everyone knows that taxation is necessary in a modern state: without it, it would not be possible to pay the soldiers and policemen who protect us: nor the workers in government offices who look after our health, our food, our water, and all the other things that we cannot do for ourselves, nor also the ministers and members of parliament who govern the country for us. By means of taxation we pay for things' that we need just as much as we need somewhere to live and something to eat.

But though everyone knows that taxation is necessary, different people have different ideas about how taxation should be arranged. Should each person have to pay a certain amount of money to the government each year? Or should there be a tax on things that people buy and sell? If the first kind of taxation is used, should everyone pay the same tax, whether he is rich or poor? If the second kind of taxation is preferred, should everything be taxed equally?

In most countries, a direct tax on persons, which is called income tax exists. It is arranged in such a way, that the poorest people pay nothing, and the percentage of tax grows greater as the taxpayer's income grows.

But countries with direct taxation nearly always have indirect taxation, too. Many things imported into the country have to pay taxes or "duties". Of course, it is the men and women who buy these imported things in the shops who really have to pay the duties, in the form of higher prices. In some countries, too, there is a tax on things sold in the shops. If the most necessary things are taxed, a lot of money is collected, but the poor people suffer most. If unnecessary things like jewels and fur coats are taxed, less money is obtained, but the tax is fairer, as the rich pay it.

Probably this last kind of indirect tax, together with a direct tax on incomes which is low for the poor and high for the rich, is the best arrangement [Hill L. A., Fielden R. D. Further Comprehension and Precis Pieces for Overseas Students. P 31].

b) Answer the questions:

1.Why is taxation necessary in modern society?

2.How is income tax arranged?

3.Who has to pay the duties that are collected on imported goods?

4.Why is it fairer if unnecessary things are taxed?

5.Should everyone pay the same tax irrespective of his income?

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6.Which of the two systems of indirect taxation is fairer?

7.What part of our income do we pay in taxes?

c)Translate into English:

1.Я не знаю, облагается ли этот товар пошлиной. 2. Пошлина на ввозимые товары защищает местную промышленность. 3. При помощи налогов государство получает деньги на здравоохранение, армию и другие расходы. 4. Существуют разные взгляды на то, как надо распределять налоги. 5. Сумма налога должна зависеть от дохода налогоплательщика. 6. Почти в каждом государстве существуют как прямые, так и косвенные налоги.

XIII. Text for additional reading:

A MANAGEMENT CONTROL SYSTEM

The meaning of the control

An important feature of the people-organization relationship is management control and power. Control systems exist in all spheres of the operations of the organization and are necessary part of the process of management. The manager needs to understand the nature of power and control in order to improve organizational performance. Control is аn integral part of the process of management. Management control is primarily а process fоr motivating and inspiring people to perform organization activities that will further the organization‗s goals. It is also а process for detecting and correcting unintentional performance errors and intentional irregularities, such as theft or misuse оf resources.

Control is also often associated with the act of delegation. However, this does not imply that control is undertaken only bу the manager. The person to whom the task is delegated саn also often effectively identify and operate day- to-day соntrols.

The process of control is at the centre of the exchange between the benefits that the individual derives from membership of аn organization and the costs of such benefits.

Unfortunately, 'control' often has аn emotive connotation and is interpreted in а negative manner to suggest direction or command bу the giving of orders. Control systems are concerned with the regulation of behaviors. People mау bе suspicious of control systems and see them as emphasizing punishment, аn indication of authoritarian management, and а means of exerting pressure and maintaining discipline.

This is too narrow аn interpretation. There is far more to control than simply а means of restricting behavior or the exercise of authority over others. Control is not only а function of the formal organization and а hierarchical

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structure of authority. It is also а feature of organizational behavior and а function of interpersonal influence.

Control is а general concept which is app1ied to both individual behavior and organizational performance.

Behavioural aspects of the control

People are the integral element of the control and all other stages of management. Therefore developing the process of the control the manager should consider behavior of people.

Individual behaviour. Control саn stand for reliabi1ity, order and stability. Whenever а person inquires 'I would like to know how well I аm doing', this in effect саn bе seen as asking for соntrol. Members of staff want to know what is expected of them and how well they are performing. This places emphasis оn the exchange of information, and feedback and comparison of actual resu1ts against planned targets. Control is а basis for training needs, the motivation to achieve standards and for the development of individuals.

Organizational performance. At the organizational level, management need to exercise 'control' over the behavior and actions of staff in order to ensure а satisfactory level of performance. Managerial control systems are а means of checking progress to determine whether the objectives of the organization are being achieved.

Control completes the cycle of managerial activities. It involves the planning and organization of work functions, and guiding and regulating the activities of staff. Control provides а check оn the execution of work and оn the success or failure of the operations of the organization.

The whole purpose of management control is the improvement in performance at both the individual and organizational level.

Certainly, the circumstance, that the control renders strong and direct influence on behavior, should not cause any surprise. Frequently managers deliberately and intentionally make control process obvious to affect the behavior of employees and to force them to direct their efforts on the achievement of the purposes of the organization. Unfortunately the majority of managers well know that the process of the control can be used for rendering positive influence on behavior of employees, some of them forget about possibility of the control to cause unpredictable failures in behavior of people. These negative events frequently are collateral results of the monitoring system. The control frequently makes strong influence on organizational performance. Unsuccessfully designed monitoring systems can make behavior of workers focused on system, i.e. people will aspire to satisfy the requirements of the control instead of achievement of objects of the organization. Such influences can lead also to deliver the incorrect information. The problems arising during the monitoring is possible to avoid by setting intelligent comprehensible standards of the control, establishing bilateral connection, setting intensive but achievable stan-

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dards of the control, avoiding the excessive control, and also rewarding for the achievement of the standards.

Elements of a control

Whatever the nature of control and whatever forms it takes there are five essential elements in а management control system:

planning what is desired;

establishing standards of performance; monitoring actual performance;

comparing actual achievement against the planned target rectifying and taking corrective action.

Planning what is desired involves clarification of the aims to bе achieved. It is important that people understand exactly what should hарреn and what is required of them. This requires that objectives and targets are specified clearly, particularly key activities, and given some measurable attribute. Planning provides the framework against which the process of control takes place.

Related to planning is the establishment of defined standards of performance against which the level of success саn bе determined. This requires realistic measurements bу which the degree and quality of goal achievement саn bе determined. There саn bе nо control without them. Objectives and targets, and standards of performance, should bе stated clearly and communicated to those concerned, and to those who are subject to the operation of the control system.

Тhе third element of control is the need for а means of monitoring actual performance. This requires feedback and а system of reporting information which is accurate, relevant and timely, and in а form that enables management to highlight deviations from the planned standard of performance. Feedback also provides the basis for decisions to adjust the control system, for example the need to revise the original plan. Feedback should relate to both the desired end-results and the mеаns designed to achieve them.

Next, it is necessary to compare actual performance against planned targets. This requires а means of interpreting and evaluating information in order to give details of progress, reveal deviations, and identify probable causes. This information should bе fed back to those concerned to let them know how well they are getting оn.

The final element of а management control system is the taking of corrective action to rectify the situation which has led to the failure to achieve objectives or targets, or other forms of deviations identified. This requires consideration of what саn bе done to improve performance. It requires the authority to take appropriate action to correct the situation, to review the operation of the control system and to таkе аnу necessary adjustments to objectives and targets or to the standards of performance.

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Forms of control

Control is far-reaching, it саn serve а number of functions and саn bе manifested in а number of different forms.

Control systems саn focus оn the measurement of inputs, outputs, processes or the behavior of people.

Controls саn bе concerned with general results or with specific actions.

Controls саn bе concerned with an evaluation of overall performance of the organization as а whole or with major parts of it. This requires broadly based standards of performance and remedies for corrective action. Total quality control, concerned with the areas of the organization, саn bе seen as part of Total Quality Management programmes.

Controls саn bе concerned with the measurement and performance of day-to-day operational activities. This calls for more specific standards of performance and speedy corrective action.

Some authors identify three main forms of control:

Direct control bу orders, direct supervision and rules and regulations. Direct controls mау bе necessary, and more readily acceptable, in а crisis situation and during training. But in organizations where people expect to participate in decision making, such forms of control mау bе unacceptable. Rules and regulations which are not accepted as reasonable, or at least not unreasonable, will offer some people а challenge to use their ingenuity in finding ways round them.

Control through standardization and specialization. This is achieved through clear definition of the inputs to а job, the methods to bе used and the required outputs. Such bureaucratic control makes clear the parameters within which one сапact and paradoxically makes decentralization easier. Provided the parameters are not unduly restrictive they сап increase the sense of freedom. Control through influencing the way that people think about what they should do. This is often the most effective method of exercising control. It mау bе achieved through selective recruitment of people who seeт likely to share а similar approach, the training and socialization of people into thinking the organization‘s way, and through peer pressure. Where аn organization has а very strong culture, people who do not fit in, or learn to adapt, are likely to bе pushed out, even though they mау appear to leave of their own volition.

Characteristics of an effective control

People‘s behavior, naturally, is not the unique factor determining efficiency of the control. In order to achieve the purposes of the organization the control should possess several important characteristics: It must be understood by those involved in its operation.

 Controls should conform with the structure of the organization and be related to decision centers responsible for performance. Information

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should bе supplied to those managers who have the responsibility for specified areas of activity and who are cараblе of using this information to evaluate the degree of success in achievement of objectives: for example, the cause of excess expenditure in а manufacturing operation.

An effective control system should report deviations пот the desired standard of performance as quickly as possible. Ideally, indications of likely deviations should bе discovered before they actually occur.

control system should draw attention to the critical activities which are important to the success of the organization. An unnecessary number of controls over comparatively unimportant activities are uneconomic and time-consuming.

То bе effective, а control system must bе flexible. It must yield information which is not influenced bу changes in other factors unconnected to the purpose of the control system. Control systems should bе designed to improve the operations of the organization and bе adaptable to changing environmental circumstances.

The control system should bе consistent with the objective of the activity to which it relates. In addition to locating deviations from the planned standard of performance, the control system should bе sophisticated enough to indicate ways in which performance сап bе improved

Control systems should themselves bе subject to а continual review to ensure that they are effective and appropriate in terms of the results they produce. They should not bе too costly or elaborate, but should satisfy the characteristic features.

Conclusion

The control is effective if it has strategic character, is aimed at achievement of concrete results, and is duly, flexible, simple and economic.

When the organizations carry out the business in the foreign markets, function of the control gets an additional degree of complexity.

The control over the international scale is especially difficult business because of the big number of various spheres of activity and communication barriers. Productivity of the control can be improved, if constantly to carry out meetings of responsible heads in headquarters of the organization and abroad. It is especially important to not make foreign managers the responsible for the decision of those problems which do not depend on them.

Control system can help fulfill peoples need at work and their presence may be welcomed. Often control over behavior is resented and perceived as a threat. The manager should, therefore, enlist the co-operation of control systems. The effective function of control systems is influenced by: motivation of staff; the operation of groups and the informal organization; organization structure; leadership style and systems of management.

[www.bestreferat.ru]

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UNIT IV

PROFESSIONAL COMMUNICATION

Chapter I. Job hunting

I. Remember the expressions:

What is your trade (profession)? – какая у вас специальность (профессия)? I am a manager (a builder …) – я менеджер… (строитель…).

He is an expert in… ( engineering…) – он крупный специалист в области … What do you do for living? – чем вы занимаетесь (зарабатываете себе на жизнь)?

How long have you been in your trade? – давно ли вы работаете по своей специальности?

What is your working week? – сколько часов в неделю вы работаете? How much do you earn? – сколько вы зарабатываете?

I am doing research work in … – я веду научно-исследовательскую работу в области …

To have good references – иметь хорошие отзывы. Term of probation – испытательный срок.

What do you find a fair salary? – какую зарплату вы считаете достойной вас?

Legal contract – трудовое соглашение.

Application for the position – заявление о зачислении на должность.

Сould I speak to …, please? – могу я поговорить с …?

Can you arrange an appointment? – можете ли вы устроить мне встречу?

Does it suit you? – вас устраивает?

Our firm has to do with … – наша фирма имеет дело с …

We can offer a profitable deal – мы можем предложить выгодную сделку. I'm in business – я занимаюсь бизнесом.

Our joint venture would like to find a trade partner – наше совместное пред-

приятие хотело бы найти торгового партнера.

We can start negotiations (to sign a contract) – мы можем начать переговоры

(подписать контракт).

The point is that … - дело в том, что …

Now let‘s go down to business … - a теперь приступим к делу …

II. Read and understand these dialogues:

_1_ -Come in, Mr. Petrov, and take a seat, please. -How do you do, thank you.

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-Now, let‘s look at your application form. You would like to apply for the position of a manager in our company. You say it‘s a job you are interested in, what do you mean?

-I have no experience as a manager, but the job description you sent me when I applied was very interesting. I mean, I decided I wanted a job like this when I was at the University. It‘s what I want to do for a living.

-What subjects did you like most at the University? -The work on personnel. I like working with people. -Well. What is your hobby?

-I go in for football and study German at the Foreign Languages Courses, too. -I see. I think that is all that I want to ask you for now. Your starting salary depends on your age, you see, and on your experience, qualifications and so on.

-I understand.

-Good. Is there anything else you want to ask us? -No, I don‘t think so.

-That‘s fine. Thank you for coming to see us. We hope to be able to let you know about the job in a week.

_2_

-Have you a job?

-Yes, I have.

-What do you do?

-I‘m a secretary.

-Do they pay you well?

-Yes, they do.

-Do they pay you every week or every month?

-They pay me every week.

-How much do you get a week?

-I get $6.

-Do you work every day of the week?

-No, I work five days a week. I don‘t work on Saturdays and I don‘t work on Sundays.

-Do you get holidays with pay?

-Yes, I do.

-What holidays do you get?

-I get a holiday of two weeks every year.

III.You want to get a job as a manager at Galaxy Limited Company. Make up a dialogue between an employer and one applicant.

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IV. Look through the examples of two resumes: a)123456, Moscow,

Lenin St. 1, apt.2

Tel. home: (495) 555-55-55 Tel. mobile: 8-ХХХ-555-55-55 E-mail: aleksey@nail.ru

Date of Birth: July 15, 1973

Objective:

To obtain a position of IT Specialist, Supply Support Engineer, Technical Support Engineer, Technical Representative and any position related to software and hardware of end-user system support.

Education:

1989 – 1995

Moscow Institute of Radioengineering, Electronics and Automatics (MIREA). Graduate as an Engineer of Electronic Engineering

Work Experience:

1995 to present working as a chief specialist in Scientific Technical Centre "SYSTEMA" of Federal Agency of Government Media under the President of the Russia Federation

Responsibilities: programming, supporting, of end-user system, preparing documentation for software, design of software interface, participation in international exhibition. Producing Power Point presentations of software Computer articles, software and documentation translation (Eng-Rus, RusEng). Two patents for created products

Computing Skills:

MS Windows (3.11, 95, 98, XP) MS Word (6.0, 7.0, 97), MS PowerPoint, MS Excel, Internet (all popular browsers ), skills of handing multimedia files

Language:

English – fluent

Personal information:

Russian native speaker, Moscow permanent resident Responsible, communicative, work well individually and in team, willing to travel a lot

Additional information:

Driving license, foreign passport

Hobbies:

Alpine skiing, climbing, music, foreign languages, traveling

References: available on request

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b)LARISA IVANOVA Sadovaya Str., 9–415 Moscow 123321 RUSSIA

Home phone (495) XXX–XX–XX Mob. Phone: 8–XXX–XXX–XX–XX Larisa_I@bestwork.ru

OBJECTIVE

To find a job of a Manager where I can fully utilize my knowledge, organizational and planning skills

EDUCATION

09/2005–04/2006Management training course (negotiations, business documentation, PC, talks)

09/2000–06/2005Moscow State Pedagogical Institute Major: Linguistics, Minor: Psychology

WORK EXPERIENCE

01/2004–08/2005Design Salon (Graphics CS) Customer Service Manager

Individual consulting;

Agreement compiling and introducing new products/services to the clients;

Client claims‘ registration and following through;

Direct and indirect sales, including negotiations, presentations. Marketing, research and customers‘ demand analysis

11/2001–12/2003AO Victoria–Line Assistant to General Manager Report and contract making;

Extensive interpreting at negotiations and documentation translation; Operation of Internal telephone station, front–door desk;

Coordinating office events, ordering and buying stationery, managing drivers‘ time;

Preparing international passport and visas, ordering, tickets

SKILLS

Fluent English (both written and oral), fluent French; experienced user of PC (Word, Excel, Internet, CorelDraw, PowerPoint)

PERSONAL FEATURES

Capable of working independently and as a «team–player», responsible, patient, easy–going, goal–oriented, organized, strong international skills, capable of managing projects

PERSONAL DATE

Birthday: May 19, 1983

Flexibility: Willing to travel or relocate

REFERENCES

Available upon request

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