Bookkeepers, accountants and controllers

Bookkeepers deal in taxes, cash flow, which include cash receipts and cash disbursements, sales, purchases and different business transactions of the company. Bookkeepers first record all the appropriate figures – in the books of original entry, or Journals. At the end of a period usually a month- the totals of each book of original entry are posted into the proper page of the Ledger. The ledger shows all the expenditures and all the earnings of the company. On the basis of all the totals of each account in the Ledger, the bookkeeper prepares a Trial Balance. Trial balances are usually drawn up every quarter. The accountant’s responsibility is to analyse and interpret the data in the Ledger and the Trial Balance.

The accountant is to determine the ways in which the business may grow in the future. No expansion or reorganization is planned without the help of the accountant. New products and advertising campaigns are also prepared with the help of the accountant. The work of accountants is rather sophisticated. Many accountants have special certificates after they pass examinations in Institute of Accountants. Certified accountants in England are called chartered accountants. In the U.S.A. the certified accountants are called certified public accountants. But it is not necessary to have a certificate to practice accounting. Junior employees in large companies, for example, often practice accounting and then take the examination. The chief accounting officer of a large company is the Controller, or Comptroller. Controllers are responsible for measuring the company’s performance. They interpret the results of the operations, plan and recommend future action. This position is very close to the top executives of the company.

2. Поставьте глагол в соответствующее время, форму и залог.

1. Columbus (to discover) America. 2. Italian (to be spoken) in Italy. 3. Some people (to see) a UFO in the sky above London last night. 4. Your photographs just (to be given) to your husband. 5. The thief (to escape) before the police came. 6. The Mona (to be painted) by Da Vinci. 7. Denise (to listen) to music for two hours already. 8. Mark (to live) in New York? 9. I’d like to know who (to talk) now? 10. Sue (to sleep) when they entered the room.

3. Раскройте скобки, употребив соответствующую глагольную форму в сложноподчиненных предложениях с придаточным условия или времени. Переведите предложения на русский язык.

1. Martha will go to the Zoo tomorrow if she (be) a good girl. 2. Tell Mary she must visit the Tower if she ever (go) to London. 3. If Clyde had worked harder he (pass) the exam. 4.If I had known that you were leaving I (buy) you a present. 5. Michael (stay) with us before Mr Punch returns. 6. Julian will be ill if he (eat) so much. 7. Anthony (come) if he had known about the troubles. 8. If Leonora were older, she (have) more sense. 9. Mabel will be very angry if you (break) any more plates. 10. Leslie will go to a cafe when the concert (be) over.

4. Раскройте скобки, употребив соответствующий модальный глагол или его эквивалент, переведите предложения на русский язык (can-could-will be able to, may, must-have to-had to, should).

1. The doctor said, “The child is very ill. He ... be taken to the hospital at once.” 2. Everybody ... learn a foreign language. 3. You ... not drive a car at night without lights on. 4. We ... not live without food and water so we ... eat and drink. 5. There are no buses or taxis here so we ... to walk. 6. ... I use your phone? 7. I ... speak English a little when I was a child. 8. I ... to call you when I am free. 9. I ... to get up early yesterday as I had the important meeting. 10. ... you tell me the way to Gorky square, please?

5. Передайте следующие предложения в косвенной речи и переведите их на русский язык.

1. He said, «I went to get this book because I have not read it.» 2. She said, «I have spoken to Mr. Brown and he will be here in an hour. 3. They asked us, «Will you attend our conference this week?» 4. She said to me, «Give me some time to think.» 5. He said to me, «Are you familiar with this text?» 6. He asked the girl, «How did you manage to carry that heavy box?» 7. She said, «Don’t shut the window!» 8. «I must go home because it is getting late,» she said. 9. «Are you going to London?» the strange boy asked Oliver. 10. «The sailors know the place,» said the captain. 11. «It is too cold today,» said his sister. 12. «Can you make your report this week?» asked me the teacher. 13. «I haven’t finished packing yet,» said Mary. 14. The teacher said to his students, «Open your exercise-books and write what I am going to dictate to you.» 15. «There is little work left to do,» said Ann.

Variant 9

1. Прочитайте и переведите текст на русский язык. Ответьте на вопросы после текста

TAXES IN THE U.K.

Individuals, partnerships and trusts pay income tax and capital gains tax. Companies pay corporation taxes.

Income tax and capital gains tax are charged for a tax year, sometimes called fiscal year or year of assessment. The tax year runs from 6 April to the following 5 April.

Corporation taxes are charged for a financial year which runs from 1 April to the following 31 March.

Companies generally pay corporation taxes nine months after the end of the accounting period.

Individuals usually pay taxes in two equal installments on 1 January and 1 July. Usually taxpayers are given 30 days to pay from the date of issue of an assessment

Tax assessments are normally based on returns issued by the Board of Inland Revenue, often called Inland Revenue or IR, for completion by the taxpayer.

If the company or person believes the assessment is incorrect an appeal may be lodged against it. Appeals are made to either the General Commissioners or the Special Commissioners. The commissioners are completely independent of the Inland Revenue.

Employees pay taxes in a different way. When an employee takes a new job he has to give his new employer his P.45. This is a document which shows the employee's tax coding and the amount of tax he has paid so far in the tax year.

If an employee has no P.45. he is put on an emergency coding. This means he has to pay tax at the single rate until his P.45. is found or until the tax office clarify his tax position. When the position is clarified the employee receives a refund of any tax overpaid.

Employees are taxed under P.A.Y.E. system which means Pay as You Earn. Every employee has the tax deducted weekly or monthly. The deductions are calculated by reference to the employee's tax coding. This information is supplied to the employer by the tax office.

What kinds of taxes are there in the U.K.?
What is a fiscal year? How long does it long?
How many days have taxpayers to pay the taxes?
What is P. 45?
What does P.A.Y.E mean?

2. Поставьте глагол в соответствующее время, форму и залог.

1. Please, open the door. Somebody (to knock). 2. Denise was hurt when she (to play) basketball. 3. He hopes he (to find) the clue to this case. 4. A correspondent usually (to visit) a lot of places. 5. What duties you (to have)? 6. This house (to be sold) yesterday. 7. What time he always (to leave) for work? 8. Erich (to hide) the letter before his mother entered the room. 9. Sue (to finish) the housework by the evening today. 10. Vegetables (to be bought) at the greengrocer’s.

1. If the dog keeps barking, the neighbours (to complain). 2. The boss will be angry if you (to arrive) late. 3. You would learn English more easily if you (to study) a little every day. 4. We would have had a party if Alan (to pass) his driving test. 5. You (to wait) until he comes back? 6. If I had found the book, I (to let) you know. 7. Let’s drop at the café after we (to do) the sightseeing. 8. As soon as the lesson (to end), I will go home. 9. I wouldn’t have bought that dress if it (to be) expensive. 10. If they (not to give) him the job, I don’t know what he will do.

1. I ... swim when I was only 3 years old. 2. ... you tell me the way to Minin square, please? 3. ... I switch on the light? 4. You ... to work hard to master your English. 5. I can’t visit you now but I ... to visit you tomorrow. 6. You ... not be late. 7. I ... to go shopping. We have nothing delicious for dinner. 7. If you want to keep fit, you ... do morning exercises every day. 8. Henry hasn’t come. He ... be very busy. 9. ... you tell me the truth? 10. It ... be interesting for him. He likes such kind of Art.

5. Передайте следующие предложения в косвенной речи и переведите их на русский язык.

1. Jane said to me: «Switch on the light, please.» 2. «I’m so sorry,» said Dan to me. 3. «What are you interested in?» Peter asked Mary. 4. She said: «I’m not joking». 5. He asked «Do you get up at 7?» 6. They asked «Who is this girl?» 7. She said: «Call me back!» 8. She said: «Wake me up at 8!» 9. He asked: «Where do you live?» 10. They asked, «Have you brought a newspaper?» 11. She said: «I can’t help him.» 12. She said «I shan’t visit you tomorrow» 13. He asked: «Where did he go yesterday?» 14. They asked: «Does she smoke?» 15. She said: «Pass me the salt, please!»

Variant 10

1. Прочитайте и переведите текст на русский язык.

Taxation and tax system

Taxation is the process by which the people pay the expenses of carrying on the government. Many kinds of taxes have been used and are being used throughout the world. The main taxes can be divide into those paid on income and capital, called “direct” taxes and those paid when money is spent, called “indirect” taxes. Indirect taxes are paid on goods and services. The taxes are paid by the shops or manufactures, but then passed on to the consumers in the form of higher prices. The advantage of this tax is that it is directly in line with inflation. If the prices rise, so does the tax.

2. Поставьте глагол в соответствующее время, форму и залог.

1. I (not/to be) to Rome yet. 2. Sue (to play) tennis yesterday. 3. What film you (to watch) last time? 4. Simon (to paint) a nice picture at the moment. 5. We were not hungry, as we (to have) lunch already. 6. The information (to be given) to me by him soon. 7. When this house (to be built)? 8. We (to work) in the garden at 5 o’clock tomorrow. 9. I (to read) this magazine since morning. 10. She (to laugh) loudly when I came into the room.

1. If you took more exercise, you (to feel) better. 2. If I (to find) a wallet, I would take it to the police. 3. What would you do if you (to win) a million pounds? 4. I will be glad if some of my hopes (to be) realized. 5. He (to come) if you ask him. 6. You (to stay) with mother if I go to phone the doctor? 7. If you need money, why you (not/to get) job? 8. I would have completed the work if you (to help) me. 9. If he had studied hard, he (not/to fail) the exam. 10. If he (to pass) his driving test successfully, he will buy a car.

1. Pupils ... come to school in time. 2. The child can talk now, but two years ago he ... speak only a few words. 3. ... you tell me the way to the post office, please? 4. I ... to study hard yesterday as I had a difficult exam. 5. People ... not cross the street when the light is red. 6. I can’t come now but I think, I ... to come in an hour. 7. I ... to go to work though I didn’t want to. 8. You ... go to the dentist if you have any problem with your teeth. 9. Take your umbrella with you. It ... rain. 10. ... I have another cup of tea?

5. Передайте следующие предложения в косвенной речи и переведите их на русский язык.

1. Charlie said to Sue: «I am living in London now». 2. Margaret asked Tommy: «When did you see Helen?» 3. Judy said; «I don’t know what Fred is doing». 4. «What will you do?» asked Jim his brother. 5. «Speak up, please,» asked my grandfather. 6. I went to London last year,» said Paul to me. 7. «Don’t go out until it rains»” said Terry to her daughter. 8. «I can ski well,» said Mary. 9. «I want to go away on holidays but I don’t know where to go,» said Sam to Mary. 10. «Clean your teeth every day,» said the doctor to the children. 11. «Do you enjoy soap operas?» said Ann. 12. I asked Erick: «Will you go to the party?» 13. «I must go to work,» said Nick to Nellie. 14. «How do you feel?» she asked me. 15. «Did you meet Mary at the station?» my father asked Pat.

Рекомендации по выполнению контрольной работы № 4.

Для выполнения контрольной работы № 4 необходимо изучить следующий грамматический материал:

1. Времена действительного (активного) залога: группы Indefinite (Simple), Continuous, Perfect, Perfect Continuous.

2. Времена страдательного (пассивного) залога: группы Indefinite (Simple), Continuous, Perfect, Perfect Continuous.

3. Сложноподчиненные предложения с придаточным условия и времени.

4. Согласование времен.

Устная тема: Менеджмент

CONTROL WORK 4

Variant 1

1. Прочитайте и переведите текст на русский язык.

Conflict Management / Конфликтология

This paper will introduce the reader to the concept of conflict and the different approaches to a conflict management. The author will present different types of conflict that are common in most organizational environments and the underlining causes which created them. Additionally, the author will illustrate the differences between constructive and socio-emotional conflict and differentiate between the concept of conflict and the concept of attack. Furthermore, the paper will discuss different styles of conflict management such as: confrontation, collaboration, facilitation, compromising, avoidance and denial.

Conflict, what is it? Many definitions of conflict have been developed over the last decades to describe what the conflict and especially organizational conflict is. One of definition states that conflict is “ an antagonistic interaction in which one party attempts to block the intentions or goals of another”, another definition describes the conflict as “a process in which one party perceives that its interests are being opposed or negatively affected by another party”. In either way the conflict represents the conflicting views on the same subject presented by different parties.

In order to handle successfully any type of conflict he or she must understand the conflict process itself. Generally, the conflict process starts with the sources of conflict that can represent opposing views and values, inadequate resources, unclear rules, or limited communication. Next the process includes the set of perceptions and emotions involving the issue, and the conflict manifestation followed by the conflict outcomes that can be either positive characterized by decisions and cohesiveness or negative characterized by turnover, politics, and stress.

Of course, many different types of conflict can exist in every business environment, and successful manager must learn to differentiate among them. For example, McShane & Von Glinov (2005) recognize the following conflicts: intrarpersonal that can occur within the person or interpersonal that can exist between two or more persons and in business environment they recognize intraorganizational conflict that can exist inside the organization or interorgnizational conflict that can occur among different organizations. At this point important is to accentuate that not every conflict is detrimental to the company morale and business results. In certain situations one may encounter a constructive conflict sometimes known as task-related, this conflict occurs when different perspectives or perceptions are present regarding particular issue, which enables involved parties to keep the focus on the issue instead of people. Opposing to the constructive conflict is the socio-emotional conflict. The socio-emotional conflict arises when the issue becomes personal and emotional. In this situation opposing perspectives become personal attacks and the bias distorts communication processes.

2. Раскройте скобки, поставив глагол в соответствии с правилом согласования времен, и переведите предложения на русский язык.

1. They informed that some businessmen from their company (to go) to Moscow the next week. 2. He said that he (can) give us a discount of 5 % if we (to increase) the order. 3. She said she (to put) already the application in writing. 4. They asked if we (to enclose) the copy of the receipt. 5. They notified us they (to deliver) the goods the week before. 6. Mr. Bright wondered if we (to discuss) the matter the previous month. 7. Mrs. Jackson said she (not to agree) with the contract terms. 8. The representative of the Buyers asked what discount we (to offer). 9. He was interested to know when we (to sign) the contract. 10. He said that all the details (to be clarified) during the talks.

3. Перепишите следующие предложения, употребляя сложное дополнение вместо придаточного дополнительного предложения. Переведите предложения на русский язык.

1. We expected that our partners would be satisfied with the quality of our products. 2. The Seller guarantees that all the charges connected with the delivery will be paid by them. 3. I believe that the price is reasonable. 4. He didn’t expect that they would lodge a claim. 5. He believed that they would fulfill all the contract terms. 6. He believed that the goods would be shipped timely. 7. The Seller expected that they would pay the Buyer a penalty. 8. We think that your machinery meets our requirements. 9. We thought that they would pay compensation to the Seller for the eventual losses.10. They decided that they would undertake partial delivery.

4. Поставьте глагол в соответствующее время, форму и залог. Переведите предложения на русский язык.

1. I (to call) to confirm the appointment time now. 2. Your machines (not/to meet) our requirements. 3. We just (to start) selling machines of new model. 4. You (to receive) a letter of offer yet? 5. What goods you (to sell) now? 6. The company (to be interested) in selling or buying goods? 7. You (to study) the latest catalogues yesterday? 8. Our equipment (to be) of high quality. 9. They (to give) us a discount if we (to increase) the order. 10. I (to have) an appointment with Mr. Johnson yesterday.

Variant 2

1. Прочитайте и переведите текст на русский язык.

International management

Managers of all kinds of businesses are paying attention to what is going on across the borders and overseas. Many companies do business with and have their operations in foreign counties. Many of them are classified as multinational corporations, i.e. Companies with operating facilities, not just sales offices, in foreign countries.

The term "multinational" is used for a company which has subsidiaries or sales facilities throughout the world. Another expression for this type of business enterprise is "global corporation".

Such companies control vast sums of money and they operate in countries with widely differing political and economic systems. There are two main reasons for the development of multinationals.

Firstly, when companies found that their national markets had become saturated, they realized that they could only increase profits by setting up subsidiaries abroad.

Secondly, if a country set up trade barriers-usually tariffs or quotas-against a company's products, then the only alternative for the company was to establish a factory or sales organization in the country concerned. The economic boom of the 1960-s led to rapid growth of globe-trotting enterprises. In the highly industrialized countries, the availability of cheap labour lured many companies into building new factories and assembly plants

1. Production Director was sure that they (to double) their production capacity soon. 2. The chairman said that they (not/to have) enough money to advertise on television. 3. The supplier said they (to increase) the price by 4.5 % the week before. 4. A negotiator asked you if you (can) reduce the price. 5. The secretary apologised that she (to lose) the price list somewhere. 6. The customers didn’t understand how the equipment (to be damaged). 7. The manager said that the sales (to rise) steadily. 8. In his speech Mr. Cane admitted that the company (to suffer) from industrial unrest greatly at that moment. 9. He said they (cannot) afford new investment. 10. She asked if we (to check) this with the boss.

1. The chairman expected that we would reach a decision about item 1. 2. The company thinks that they will provide free of charge sale leaflets. 3. The Manager thought that he would pay the distributors the commission. 4. He thought that people were helpful there. 5. She didn’t think that it was convenient to come late. 6. He thought that he would book me a return ticket. 7. She didn’t expect that the flight would be delayed. 8. The passengers think they will buy presents from the duty-free shop. 9. He didn’t suppose he woud pay an excess baggage charge. 10. He didn’t think that she would pass the Customs without difficulties.

4. Поставьте глагол в соответствующее время, форму и залог. Переведите предложения на русский язык.

1. He said that the goods (to be lost) in transit. 2. I think I (to give) you a call this afternoon to confirm the appointment time. 3. He said that the equipment (to be) ready for dispatch. 4. When you reach the check-in desk, you (to see) the departure board on your left. 5. What you (to say) to change your reservation? 6. When he (to collect) his boarding pass? 7. I suppose we (not/to accept) your terms. 8. I wonder if you (to find) a way to change your delivery periods. 9. I (to phone) about the job advertised in the newspaper now. 10. You (to put) your application in writing yet?

Variant 3

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Human Resource Management

The design and management of reward systems present the general manager with one of the most difficult HRM tasks. This HRM policy area contains the greatest contradictions between the promise of theory and the reality of implementation. Consequently, organizations sometimes go through cycles of innovation and hope as reward systems are developed, followed by disillusionment as these reward systems fail to deliver.

Rewards and employee satisfaction

Gaining an employee’s satisfaction with the rewards given is not a simple matter. Rather, it is a function of several factors that organizations must learn to manage:

1. The individual’s satisfaction with rewards is, in part, related to what is expected and how much is received. Feelings of satisfaction or dissatisfaction arise when individuals compare their input - job skills, education, effort, and performance - to output - the mix of extrinsic and intrinsic rewards they receive.

2. Employee satisfaction is also affected by comparisons with other people in similar jobs and organizations. In effect, employees compare their own input/output ratio with that of others. People vary considerably in how they weigh various inputs in that comparison. They tend to weigh their strong points more heavily, such as certain skills or a recent incident of effective performance. Individuals also tend to overrate their own performance compared with the rating they receive from their supervisors. The problem of unrealistic self-rating exists partly because supervisors in most organizations do not communicate a candid evaluation of their subordinates’ performance to them. Such candid communication to subordinates, unless done skillfully, seriously risks damaging their self-esteem. The bigger dilemma, however, is that failure by managers to communicate a candid appraisal of performance makes it difficult for employees to develop a realistic view of their own performance, thus increasing the possibility of dissatisfaction with the pay they are receiving.

3. Employees often misperceive the rewards of others; their misperception can cause the employees to become dissatisfied. Evidence shows that individuals tend to overestimate the pay of fellow workers doing similar jobs and to underestimate their performance (a defense of self-esteem-building mechanism). Misperceptions of the performance and rewards of others also occur because organizations do not generally make available accurate information about the salary or performance of others.

4. Finally, overall satisfaction results from a mix of rewards rather than from any single reward. The evidence suggests that intrinsic rewards and extrinsic rewards are both important and that they cannot be directly substituted for each other. Employees who are paid well for repetitious, boring work will be dissatisfied with the lack of intrinsic rewards, just as employees paid poorly for interesting, challenging work may be dissatisfied with extrinsic rewards.

2.Раскройте скобки, поставив глагол в соответствии с правилом согласования времен, и переведите предложения на русский язык.

1. Susan said that she (to study) interior design for 3 years. 2. He asked me if the meeting (to be postponed) or not. 3. Mr. Grey answered that the agreement (not to be signed) yet. 4. He didn’t think that all the questions (to be settled) at the previous meeting. 5. She seemed anaware of the fact that money (not to grow) on trees. 6. The manager thought that there (to be) many visitors if the weather got better. 7. We were told that the results of the experiment (to be published) before all the data had been tested. 8. Rebecca told her boss that a postman (to deliver) a parcel. 9. The Personnel manager knew that I (to work) for the company for ten years already. 10. He was interested to know if it (to arrive) in time if he posted the application right away.

1. The manager thought that Sallie was an experienced driver. 2. They think that this day will suit them for signing the contract. 3. They believe that the quality of our machines is very high. 4. They expected that they would sign the contract the next day. 5. He expected that they would clarify all the details at the next meeting. 6. She expects they will agree to FOB terms. 7. The Finance Manager supposed that he could accept 2 % discount. 8. He thought they would deliver the first lot in 3 weeks. 9. They expect the Seller will agree to their terms. 10. The supplier thought he would refuse to increase the price.

4. Поставьте глагол в соответствующее время, форму и залог. Переведите предложения на русский язык.

1. Our company (to produce) desktop computers for 3 years. 2. They (to come) to the Trade Fair last year. 3. If you (to agree) to our terms, we shall arrange free delivery. 4. Look! Ronald Barret (to talk) about the social programme during his visit. 5. If you pay in hard currency, we (to garantee no price increase. 6. Next Tuesday I (to play) golf with my opposite number. 7. Our staff (to increase) steadily since 1988. 8. The Finance Manager gave a customer open account facilities after he (to get) business references from two majer firms. 9. If you shared the advertising costs, we (to assist) you in promoting the product. 10. If you (to settle) a dispute out of court, we would have drawn up an agreement on a new delivery.

Variant 4

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Management’s influence on attitudes toward money

Many organizations are caught up in a vicious cycle that they partly create. Firms often emphasize compensation levels and a belief in individual pay for performance in their recruitment and internal communications. This is likely to attract people with high needs for money as well as to heighten that need in those already employed. Thus, the meaning employees attach to money is partly shaped by management’s views. If merit increases, bonuses, stock options, and perquisites are held out as valued symbols of recognition and success, employees will come to see them in this light even more than they might have perceived them at first. Having heightened money’s importance as a reward, management must then respond to employees who may demand more money or better pay-for-performance systems.

Firms must establish a philosophy about rewards and the role of pay in the mix of rewards. Without such a philosophy, the compensation practices that happen to be in place, for the reasons already stated, will continue to shape employees’ satisfactions, and those expectations will sustain the existing practices. If money has been emphasized as an important symbol of success, that emphasis will continue even though a compensation system with a slightly different emphasis might have equal motivational value with fewer administrative problems and perhaps even lower cost. Money is important, but its degree of importance is influenced by the type of compensation system and philosophy that management adopts.

Pay for performance. Some reasons why organizations pay their employees for performance are as follows: under the right conditions, a pay-for-performance system can motivate desired behavior.a pay-for-performance system can help attract and keep achievement-oriented individuals.a pay-for-performance system can help to retain good performers while discouraging the poor performers.In the US, at least, many employees, both managers and workers, prefer a pay-for-performance system, although white-collar workers are significantly more supportive of the notion than blue-collar workers.

But there is a gap, and the evidence indicates a wide gap, between the desire to devise a pay-for-performance system and the ability to make such a system work.

The most important distinction among various pay-for-performance systems is the level of aggregation at which performance is defined - individual, group, and organizationwide. Several pay-for-performance systems are summarized in the exhibit that follows.

1. The customer didn’t understand why the Sellers (to increase) the unit price. 2. He wasn’t sure if they (to pay) them any compensation for the damaged samples. 3. They informed that they (to redesigned) the old model. 4. He told us that he already (to check) in his luggage. 5. She asked if he (to pay) an excess baggage charge. 6. The passengers didn’t know where they (can) collect their luggage. 7. The Custom Officer was interested to know if I (to have) anything to declare. 8. The supplier admitted that they (to have) a lot of orders to handle at that time. 9. The secretary said she (to lose) the price list somewhere in all the other papers. 10. He complained that they (to suffer) from strikes at the airport.

1. He thought she would show them her boarding pass. 2. He didn’t expect he would pay duty on the excess. 3. He believes she will book tickets for economy class. 4. They thought that the price was too high. 5. I expect she will come to the Trade Fair. 6. Mrs. Trumen thought they would make an appointment at the end of the month at the latest. 7. I think that I will introduce her to my new boss. 8. He thought they would receive the lot in 3 months. 9. She supposed we would confirm our decision in writing. 10. They think we shall have four weeks for installation.

4. Поставьте глагол в соответствующее время, форму и залог. Переведите предложения на русский язык.

1. Before we appointed the new chairman our share prices (to be) very high. 2. No doubt, they (not to let) us borrow a new sum of money. 3. How many orders you (to receive) last month? 4. The new model (to be) of high quality. 5. What company you (to work) for? 6. I am afraid we (not to clarify) these details right now. 7. We (to be) partners for a long time. 8. I hoped we (to agree) to 5 % discount. 9. What problem you (to discuss) now? 10. What discount the Seller (to offer) you last time?

Variant 5

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Russian management’s approach to motivation.

Nowadays, top managers at Russian companies don’t pay much attention to the employee motivation. Not only is it the result of the long communist background of the country, but it also is somewhat affected by the national traditions, customs and mentality.

Many of the recently «commercialized» enterprises believe that employees are to be satisfied with their salary only, and a pay-for-performance system is, therefore, of no need. However, the failure to observe the different motivation factors, such as money, respect, promotion and others, can lead to a worsening performance and, as a result, to a lower efficiency organizationwide.

On the other hand, money is not considered to be the most influencing motivation factor by the employees themselves. Though it may be a more vital need of most Russian workers in comparison with their Western colleagues, at the same time they put more value on the cooperative atmosphere in the organization, rather than on the money side. And, thus, it is reasonable for the management to base the performance incentive system on some other factors, such as work security, pension etc. It’s hard to predict the situation in the long-run, however one can expect that the value put on money as a performance motivation factor will rise.

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4. Поставьте глагол в соответствующее время, форму и залог. Переведите предложения на русский язык.

Variant 6

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AREAS OF MANAGEMENT

An organizational structure can also be divided more or less horizontally into areas of management. The most common areas are finance, operations, marketing, human resources, and administration. Depending on its purpose and mission, an organization may include other areas as well — research and development, for example, or risk management.

Finance – Operations – Marketing – Human resources – Administration – Other (for example, Research and Development).

A financial manager is primarily responsible for the organization's financial resources. Accounting and investment are specialized areas within financial management. Because financing affects the operation of the entire firm, many of the presidents of the largest companies are people who got their "basic training" as financial managers.

An operations manager creates and manages the systems that convert resources into goods and services. Traditionally, operations management is equated with the production of goods. However, in recent years many of the techniques and procedures of operations management have been applied to the production of services and to a variety of non-business activities. Like financial management, operations management has produced a good percentage of today's company presidents.

A marketing manager is responsible for the exchange of products between the organization and its customers' or clients. Specific areas within marketing are marketing research, advertising, promotion, sales, and distribution.

A human resources manager is in charge of the organization's human resources programs. He or she engages in human resources planning, design systems for hiring, training, and appraising the performance of employees, and ensures that the organization follows government regulations concerning employment practices.

An administrative manager (also called a general manager) is not associated with any specific functional area but provides overall administrative leadership. A hospital administrator is a good example of an administrative manager. He or she does not specialize in operations, finance, marketing, or human resources management but instead coordinates the activities of specialized managers in all these areas.

1. The chairman expected that we would reach a decision about item 1. 2. The company thinks that they will provide free of charge sale leaflets. 3. The Manager thought that he would pay the distributors the commission. 4. He thought that people were helpful there. 5. She didn’t think that it was convenient to come late. 6. He thought that he would book me a return ticket. 7. She didn’t expect that the flight would be delayed. 8. The passengers think they will buy presents from the duty-free shop. 9. He didn’t suppose he would pay an excess baggage charge. 10. He didn’t think that she would pass the Customs without difficulties.

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Variant 7

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GOOD MANAGER

A lot of research has been carried out into what makes a good manager. This research covers all types of working environments including industry, retailing and government. The result has been that several characteristics have been identified as being typical of the very best managers. It seems that good managers are quick to give the praise to employees who deserve it and the company, from a customer, for example. Also a characteristic of good managers is that they treat people fairy and do not have favorites. The researchers found that managers who were thought to be discriminating against some people and giving to others special treatment could seriously reduce the efficiency of the work force. It was also noticed that good managers moved around a lot, getting to know all the staff as well as people outside the company, instead of always staying inside the office. However, this had to be done carefully because employees, although they appreciate the manager taking an interest in their work do not want him or her constantly looking over their shoulder.

What are the characteristics of a good manager?

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Variant 8

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Management Functions

The responsibility for decision making encompasses the following managerial functions. Planning. It is the process of establishing organizational goals and a strategy for their accomplishment. It is concerned with the future - immediate and/or long range. Middle and operational management planning generally stems from the goals (i. e. the plan) set by top management. Organizing. Organizing makes things happen as planned. This is an operational function; it depends heavily on the coordinated effort of an entire organization. Directing. This is the motivational function. Management seeks to obtain a high level of production from employees through motivation and proper guidance compares actual results with those planned. Staffing. This is the process of finding the right person for each job. It involves matching individual qualifications to job specifications. Innovating. This is the creative function. Finding new and better ways to do the job, handling the staff, and getting additional money are only some of the creative tasks managers often deal with.

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Variant 9

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«INTERNATIONAL»MANAGERS

Managers who can operate effectively across cultures and national borders are invaluable in global business. As more and more companies expand abroad, competition for top talent to run new international operations will steadily grow.

The 2010s will test the capacities of multinational corporations to react rapidly to global changes in human resources as in all other areas of the company.

Global selection systems enable a company to find the best person anywhere in the world for a given position. The system measures applicants according to a group of 12 character attributes. These twelve categories are: motivations, expectations, open-mindedness, and respect for other beliefs, trust in people, tolerance, personal control, flexibility, patience, social adaptability, initiative, and risk-taking, sense of humor, interpersonal interest, and spouse communication. An effective international executive displays a combination of desirable personal qualities. These include adaptability, independence, leadership, - even charisma.

What part can management education play in developing the international manager? A good deal. Management education can provide training in international marketing, finance and such international relations. Knowledge areas the international manager will need include understanding of the global economy and foreign business systems, international marketing, international financial management, political risk analysis and the ability to analyze and develop sophisticated global strategies.

We can also point to skills such as communication, leadership, and motivation, decision-making, team-building and negotiation. Research indicates that national cultural differences can have important effects. The international manager is said to spend over half of his or her time in negotiation. International managers should know how foreign cultures affect organizational behavior and management style. They should understand how their own style.

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4. Поставьте глагол в соответствующее время, форму и залог. Переведите предложения на русский язык.

Variant 10

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SCIENTIFIC MANAGEMENT

No one has had more influence on managers in the 20th century than Frederick W. Taylor, an American engineer. He set a pattern for industrial work which many others have followed, and although his approach to management has been criticized, his ideas are still of practical importance.

Taylor founded the school of Scientific Management just before the 1914-18 war. He argued that work should be studied and analyzed systematically. The operations required to perform a particular job could be identified, then arranged in a logical sequence. After this was done, a worker’s productivity would increase. The new method was scientific. The way of doing a job would be no determined by guesswork and rule-of-thumb practices. If the worker followed the prescribed approach, his-her output would increase.

Taylor’s solutions to the problems were based on his own experience. He conducted many experiments to find out how to improve productivity. He felt that managers user not the right methods and the workers didn’t put much effort into their job. He wanted a new approach to be adapted to their work. The new way as follows:

1. Each operation of a job was studied and analyzed;

2. Using the information, management worked out the time and method for each job, and the type of equipment.

3. The work was organized so that the worker’s only responsibility was to do the job in the prescribed manner.

4. Men with the right physical skills were selected and trained for the job.

The weakness of his approach was that it focused on the system of work rather than on the worked. With this system a worker becomes a tool in the hands of management. Another criticism is that it leads to deskilling – reducing the skills of workers. And with educational standards rising among factory workers, dissatisfaction is likely to increase.

1. The chairman expected that we would reach a decision about item 1. 2. The company thinks that they will provide free of charge sale leaflets. 3. The Manager thought that he would pay the distributors the commission. 4. He thought that people were helpful there. 5. She didn’t think that it was convenient to come late. 6. He thought that he would book me a return ticket. 7. She didn’t expect that the flight would be delayed. 8. The passengers think they will buy presents from the duty-free shop. 9. He didn’t suppose he would pay an excess baggage charge. 10. He didn’t think that she would pass the Customs without difficulties.

4. Поставьте глагол в соответствующее время, форму и залог. Переведите предложения на русский язык.

CONTROL WORK 5

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