The Hamburger is not so Young as We Sometimes Think

An American cook, Louis Lassen, made and sold the first hamburgers in 1895. He gave them this name because sailors from German port Hamburg gave him the recipe.

The story of this popular food comes back to the Middle Ages. In the Hamburg area the Tartars first made a sort of hamburger then. They used to sit on pieces of meat when they rode horses; so the meat came out flat!

Kenneth Lassen, Louis' son, still sells hamburgers in Connecticut.

Today you can buy this food in many places of the word. Except 'classic hamburgers' there are also cheeseburgers, fishburgers, beefburgers, eggburgers ... in fact anythingburgers!

Текст № 15. Типи компаній

Company Types in Ukraine

Ltd.

The most popular business legal form in Ukraine is Ltd. This type of companies is registered on a standard chart and in the earliest possible dates. The founders of Ltd. can be naturals persons or/and legal persons (residents or/and non-residents). Thus founders do not carry responsibility for a company and actions of its public servants, and their possible losses are limited to the size of part in share capital. Limited companies can conduct practically any types of activity, including licensed. Alike types of companies in Europe is GMBH (in Germany, Switzerland, Austria) and Ltd. (in England). From recent time, the Ukrainian legislation does not select CFI (company with foreign investments) (no less than 10 % foreign capital) and FC (foreign company), as a separate legal form of business too.

Joint-stock company

Joint-stock companies in Ukraine can be public (PJSC) and private (PrJSC) types. This type of companies has a great number of analogues in the whole world. Mainly, JSC are created for a bank, insurance and other financial types of activity, and also for organization of activity of large production capacities and enterprises with the closed loop of production.

Representative office

It is separately possible to select such form of business in Ukraine, as a representative office of foreign company.  Status of representative offices allows to get the row of additional tax and custom deductions, and also to use other advantages for work in Ukraine.

Types of companies in the united states of america and great britain

Company is a business organization selling goods or services. In the United States a limited company with limited liability is called a corporation. In Great Britain «corporation» has another mean­ing. It is not a limited company but a local government body. A public Corporation in Great Britain is an organization that operates the nationalizing branch of industry and belongs to the government.

A company is a body corporate created by royal charter or by a spe­cific Act of Parliament. A Company will not exist until it has received its certificate of incorporation. Incorporation is the act of forming a company by carrying out the necessary legal formalities. A Company is a legal person separate and distinct from the people who own it, usu­ally with limited liability.

Liability of members may be limited by shares, or by guarantee, or may be unlimited. Where the word «limited» does not appear, the organization is not a company in the legal sense. The phrase «one-man company» is often used to describe a small private company, where control is effectively in the hands of a person. By law there must always be more than one member.

In the United Kingdom under the Companies Act 1985 there are three classes of companies:

1. a limited private company;

2. an unlimited private company;

3. a public limited company.

Текст № 16. Планування діяльності підприємства (власного бізнесу).

A business (also known as a company, enterprise, and firm) is a legally recognized organizationdesigned to providegoodsorservices, or both, toconsumers, businesses and governmental entities. Businesses are predominant incapitalisteconomies. Most businesses areprivately owned. A business is typically formed to earnprofitthat will increase thewealthof its owners and grow the business itself. The owners and operators of a business have as one of their main objectivesthe receipt or generation of a financial returns in exchange for workand acceptance ofrisk. Notable exceptions includecooperativeenterprises andstate-owned enterprises. Businesses can also be formednot-for-profitor bestate-owned.

The etymologyof "business" relates to the state of being busy either as an individual or society as a whole, doing commercially viable and profitable work. The term "business" has at least three usages, depending on the scope — the singular usage (above) to mean a particularcompanyorcorporation, the generalized usage to refer to a particularmarket sector, such as "the music business" and compound forms such asagribusiness, or the broadest meaning to include all activity by the community of suppliers of goods and services. However, the exact definition of business, like much else in thephilosophy of business, is a matter of debate and complexity of meanings.