- •Анотація
- •Передмова
- •Investments in ukraine
- •I. Reading
- •Read and translate the text:
- •Investments in ukraine
- •Vocabulary list
- •II. Vocabulary exercises
- •III. Oral practice
- •Dialogue
- •1. Read the dialogue and act it out:
- •2. Read the dialogue, translate the Ukrainian remarks into English and act it out:
- •А) Read the text and name the facts from the text which are new to you.
- •Read the text and say what you know about the foreign investment in Ukraine: іnvestments in ukraine
- •Unit 2 foreign investment
- •I. Reading
- •1. Read and translate the text: Foreign investment in Ukraine
- •Vocabulary list
- •II. Vocabulary exercises
- •III. Oral practice
- •Dialogue
- •1. Read the dialogue and act it out:
- •2. Read the dialogue, translate the Ukrainian remarks into English and act it out:
- •2. Make up a dialogue on the following:
- •Communicative situations
- •A) Supply the prepositions where necessary.
- •А) Read the text and name the facts from the text which are new to you.
- •Investment legislation
- •Read the text and say what you know about the foreign investment in Ukraine:
- •Investment Registration Procedure
- •Unit 3 licensing
- •I. Reading
- •1. Read and translate the text: Licensing Principles
- •Vocabulary list
- •II. Vocabulary exercises
- •III. Oral practice
- •Dialogue
- •1. Read the dialogue and act it out:
- •2. Read the dialogue, translate the Ukrainian remarks into English and act it out:
- •Make up a dialogue on the following:
- •1. Round-table discussion. The question on the agenda is “Licensing principles in Ukraine”. Open such questions:
- •2. Say what you think about supervision over the licenses process.
- •A) Supply the prepositions where necessary.
- •А) Read the text and name the facts from the text which are new to you.
- •Licensing of Intellectual Property Rights
- •Read the text and say what you know about licenses: Licenses and the Law
- •Unit 4 franchising
- •I. Reading
- •1. Read and translate the text: Franchising
- •Vocabulary list
- •II. Vocabulary exercises
- •III. Oral practice
- •Read the dialogue and act it out:
- •Read the dialogue, translate the Ukrainian remarks into English and act it out:
- •3. Make up a dialogue on the following:
- •A) Supply the prepositions where necessary.
- •А) Read the text and name the facts from the text which are new to you.
- •International management
- •I. Reading
- •1. Read the text:
- •International management
- •Vocabulary list
- •II. Vocabulary exercises
- •1. Study the following definitions. Make sure you understand them and can reproduce from memory:
- •2. Mach the words with their definitions:
- •Complete the following sentences with the words from the box. There are three extra words that you do not need
- •4. Find English equivalents to the following Ukrainian phrases:
- •5. Find words in the text that are synonyms to the following:
- •7. Read the text carefully and decide whether these statements are true or false. Reason it out. Make use of the following phrases:
- •8. Explain the meaning of the following phrases:
- •9. Translate into English:
- •10. Write several paragraphs on the topics suggested using the vocabulary. Make use of the following expressions:
- •11. Answer the following questions:
- •III. Oral practice
- •1. Imagine you are socializing with a specialist in the field of the international management. Put the next questions. Listen to his answers and try to analyze your own options. Work in pairs.
- •2. Imagine you have come to a local company that is doing business on an international level. Interview them about the opportunities and problems. Work in pairs.
- •1. A) Read and translate the following text.
- •The emergence of the global economy
- •2. Write down a brief phrase or single word to mean the same as each of the following words.
- •3. Read the text carefully and decide whether these statements are true or false. Reason it out.
- •4. A) Read and translate the text.
- •Business ethics
- •5. A) Read the text and make a complex plan of it. Multinational corporations
- •Unit 6 risk management
- •1. Read the text: risk management
- •Vocabulary list
- •II. Vocabulary exercises
- •1. Mach the words with their definitions:
- •3. Fill in the blanks:
- •4. Complete the following sentences:
- •5. Find English equivalents to the following Ukrainian phrases:
- •6. Working with a partner, fill in the other forms of the words in the chart:
- •7. Find words in the text opposite in meaning to the following:
- •8. Translate into English:
- •10. Answer the following questions:
- •III. Oral practice
- •2. Prepare a short talk on the following:
- •1. A) Read the text carefully. Fill in the blanks with the prepositions where necessary.
- •Business risk
- •Vocabulary
- •3. Write several paragraphs on the topics suggested using the vocabulary. Make use of the following expressions:
- •1. A) Read the text carefully.
- •Credit risk
- •2. Read the text carefully once more and decide whether these statements are true or false. Reason it out. Make use of the following phrases:
- •1. Read the text. Say whether the statements following the text are the true (t) or false (f). Risk analysis
- •1. Read and translate the dialogue in pairs where the characters make comments about the particular situation. Note down the expressions in Italics. Be ready to use them in your own dialogues.
- •2. Read the dialogue, translate the Ukrainian remarks into English and act it out:
- •3.Working in a small group, discuss the following statements, paraphrase them and comment on them. What do they mean? How do you feel about them?
- •I. Reading
- •1. Practice the pronunciation of the following words:
- •2. Read and translate the text: leasing. Types of leases
- •Vocabularry list
- •1. Read the dialog and sum up the content: leasing in ukraine
- •Vocabulary list
- •2. Read the dialogue, translate the Ukrainian remarks into English and act it out:
- •3. Make up a dialog on the following:
- •Communicative situations
- •Prepare a short talk on the following:
- •IV. Read and discuss
- •1. A) Read and sum up the text in several sentences and present your summary in class.
- •Taxes, theirs , and leases
- •2. A) Read the text and discuss what you know about leases in the usa.
- •Leases in the usa
- •3. A) Read the text and discuss what you know about leases in Ukraine.
- •The Ukraine is about to adopt the Convention on International Financial Leasing
- •The need for leasing in the Ukraine
- •The purpose of the Convention on International Financial Leasing
- •The reasons for national and international leasing
- •4. A) In order to get prepared for participation in class discussion, write a summary of the text.
- •What types of commercial lease is being offered?
- •Unit 8 the insurance market
- •I. Reading
- •Read and translate the text:
- •Insurance and risks
- •Vocabulary list
- •II. Vocabulary exercises
- •The insurance market in ukraine
- •Vocabulary list
- •2. Read the dialogue, translate the Ukrainian remarks into English and act it out:
- •3. Make up a dialog on the following:
- •Communicative situations
- •The origins of insurance
- •A) Read and discuss the text.
- •Single out the main facts from the text end present them in short summary.
- •Say what is more important for the development and improvement of Ukraine’s insurance market. The development of ukraine’s insurance market
- •3. A) Write down three-five questions about the text.
- •Lloyd’s of london
- •4. А) Sum up the text in several sentences and present your summary in class.
- •Discuss the services provided by the liability insurance. Overview of the liability insurance policy
- •4. A) Read the text to find answers to the following questions:
- •Workers’ compensation insurance
- •Unit 9 taxation
- •What are taxes?
- •Іі. Vocabulary exercises
- •Column a
- •Tax system in Ukraine
- •A. Dialogue
- •1. Read and translate the dialogue in pairs: Taxation in Ukraine
- •Vocabulary:
- •2. Read the dialogue, translate the Ukrainian remarks into English and act it out:
- •B. Communicative situations
- •4. Make a short essay on the following:
- •A) Supply the articles where necessary.
- •A) Supply prepositions where necessary.
- •What Is an Excise Duty?
- •Open the brackets putting the verbs in the correct form: Tax Reform in Developing Countries
- •Read the text below carefully and underline the parts of it giving basic ideas about the desired features of a tax system. Tax System Design
- •I. Mark the correct answers on the following questions:
- •II.Fill the tables:
- •III. Match what statements are true and what are false. Results write to the table:
- •Phraseology of reports and speeches coherent and generalization phrases
- •Phrases that are used in admission expressions
- •Nouns: common and possessive case
- •Some common noncount nouns
- •Using nouns as modifiers
- •The indefenite aricle
- •The definite article
- •No article
- •Personal pronouns
- •Possessive pronouns
- •Reflexive pronouns
- •Indefinite pronouns
- •Quantitive pronouns
- •Demonstrative pronouns
- •Degrees of comparison of adectives and adverbs
- •Numerals
- •The functions of the verb «to be»
- •The functions of the verb «to have»
- •The functions of the verb «to do»
- •General questions
- •Tag questions
- •Question words when
- •More questions with how
- •Modal verbs can; could to be able to
- •May; might
- •Must; be to; have to; have got to
- •Should; ought to
- •Will; would
- •Indefinite pronoun «one»
- •The pronouns «both, either and neither»
- •Senquence of tenses
- •The infinitive
- •The prepositional infinitive complex
- •The objective infinitivecomplex
- •The subjective infinitive complex
- •The participle
- •Complexes with the participle the objective participle complex
- •The subjective participle complex
- •The gerund. Forms and functions
- •The gerundal complex
- •Conditional sentenses
- •Irregular verbs
- •Glossary
- •Reference list
Іі. Vocabulary exercises
Ex.1. Find equivalents:
види податків
процентні платежі
прямі податки
іноземні
капіталовкладення
муніципальні
послуги
податкове
законодавство
розрахунок,
обчислення
видавати податкову
декларацію
непрямі податки
оподатковуваний
прибуток зміст
податкового законодавства
tax law
computation
forms of taxes
taxable profit
interest payments
municipal
services
foreign investment
to
issue
a
return direct
taxes indirect
taxes
Ex.2. Enter correct correspondences in English or in Ukrainian:
ENGLISH |
UKRAINIAN |
|
кодекс |
|
державна влада |
compulsory contribution |
|
|
подвійне оподаткування |
welfare of the community |
|
direct taxes |
|
indirect taxes |
|
|
покриття витрат на... |
|
|
|
|
|
податок на додану вартість |
annual accounts |
|
inequality of incomes |
|
|
заповнити податкову декларацію |
Ex.3. Find English equivalents for the following Ukrainian phrases:
обов’язкові фінансові внески; джерело державних надходжень; прибутковий податок; прямі та непрямі податки; покривати державні витрати; витрати на оборону, соціальні послуги; сприяти стабільному економічному розвитку; посилювати добробут суспільства; зменшувати нерівність прибутків; з корпораціями поводяться по-іншому; тягар подвійного оподаткування; обкладати податком, оподатковувати; податковий кодекс; зміст податкового законодавства; встановлення податкових ставок спирається на податкову декларацію; юридичні особи; податки забезпечують надходження до бюджетів двох рівнів; створити клімат, в якому бізнес процвітатиме; намагатися усунути податкові пільги; позбавляти бюджет надходжень; податкові декларації підлягають аудиторській перевірці; подавати апеляційну скаргу; прагнути пом’якшення (шукати зменшення) негативних наслідків.
Ex.4. Fill in the blanks with prepositions, pronouns or conjunctions if necessary:
Taxes are a compulsory financial contribution … a person … body … persons … the expenditure … a public authority.
Taxes … commodities … services are known as “direct taxes”.
Businesses … individuals are subject … many forms … taxes.
In the USA nearly all … the federal government’s revenues come … taxes.
The United Kingdom does not yet operate a system … self-assessment … tax … income … capital gains.
Tax assessments are normally based … returns issued … the Board of Iland Revenue (“Inland Revenue”) … completion … the taxpayer.
The Ukrainian government tries … create a climate … … business can thrive.
Tax returns … Ukrainian legal entities are audited … the tax authorities … the time they are submitted.
The appropriate financial organs is required … law … reply … an appeals … five days.
Many countries seek … mitigate the potentially harmful effects … double taxation … entering … double tax treaties.
Ex.5. Fill in the blanks below with the appropriate terms from the list:
tax assessments;
organization; revenues; competition; taxpayer; subject; authorities;
tax collection; states.
In modern economies taxes are the most important source of government _________.
To provide the public _________ with the revenue required for meeting the cost of defence is fiscal function of the taxes.
The various forms of business __________ are not taxed equally.
In the USA individual _________ levy their own taxes.
In the United Kingdom __________ are normally based on returns issued by the Board of Inland Revenue for __________ by the taxpayer.
Under Ukrainian law, all Ukrainian legal entities are _________ to the profit tax law.
The Ukrainian government attempts to eliminate tax allowances and to improve __________.
A number of countries have problems because of significant __________ non-compliance.
Ex.6. Complete the following sentences:
Taxes are a compulsory financial … , towards … .
The “direct” taxes are … and the “indirect” taxes are … .
The assignment of the fiscal function of the taxes is … .
The respect of the economic function of the taxes is … .
Taxes … in the social life of the society.
The most important source of tax in the USA is … .
In the United Kingdom there is no … .
The major taxes paid to budget in Ukraine are: … .
The Ukrainian government tries to … .
Ex.7. Answer the following questions:
What are taxes?
What is the purpose of direct and indirect taxation?
What functions do taxes perform?
What does the budgetary function present itself?
How can you characterize the economic function of taxes?
What is the role of taxes in the social life of the society?
Are businesses taxed equally?
How are taxes levied in the US?
What is a “schedular” system?
What are the assessments based on?
What are the major taxes paid to the budget in Ukraine?
What does the Ukrainian government try to do in the tax system?
How are the legal entities audited in Ukraine?
When do the taxpayers have the right to lodge an appeal?
In what situations can the same income be taxed twice?
How do countries try to mitigate the negative effects of the double taxation?
What is the difference between tax evasion and tax avoidance?
Ex.8. Translate into English:
Податки є обов’язковими фінансовими внесками окремої особи чи групи осіб на витрати органами державної влади.
податки на прибуток та капітал відомі як прямі податки, а податки на товари та послуги – як непрямі податки.
Вважається, що податки виконують три функції: фінансову, економічну, соціальну.
Фірми та окремі особи є залежними від багатьох форм податків.
В США основним джерелом податкових надходжень є податок на прибуток.
В Великобританії податкове законодавство розширюється за рахунок нових податків, що вводяться щорічно при прийнятті фінансового акту.
У Великобританії ще не працює система, за якої розмір оподатковуваного прибутку визначається самим платником.
В Україні іноземні організації, що постійно працюють на її території, оподатковуються за українськими законами.
Головними податками, які сплачуються до бюджету в Україні, є: податок на прибуток, податок на додану вартість (ПДВ), акцизний збір та інші.
Багато країн намагаються зменшити пагубні наслідки подвійного оподаткування. Вони укладають договори щодо запобігання подвійного оподаткування.