Профессиональный английский язык (стр. 5 )

When it comes to attempts to reduce risks, there has to be a balance. The question is how much should be spent on controlling risk. Too often a board of directors will listen to a report from management on risk, and blindly follow its recommendations. The board’s role should be not only to receive a view from management, but also to challenge it, and to challenge the appropriateness of proposed measures to control risk. Management may after all be focusing on the wrong risks, or the likelihood of the risk occurring may not justify expenditure on preventing it.

The importance of risk management has been reinforced in recent years by reforms in governance. In the USA, Sarbanes-Oxley regulations require a compliance statement on internal financial controls – and only financial ones – including an assertion that the controls are ‘effective’. The UK guidelines on risk management, however, do not apply purely to financial issues. Their great strength is that they are concerned with principles rather than detailed compliance, and are not prescriptive. They are designed to encourage people to think about what they are doing, not just tick boxes. A review of the UK guidelines revealed that there is little appetite in UK business for a statement that internal controls are ‘effective’: guaranteeing this for both financial and non-financial controls would be a huge task.

One change to the UK guidelines that has been proposed, however, is that companies confirm that, where they have identified significant failings or weaknesses in internal controls, they have taken the necessary action to remedy the situation. Opponents to change argue that defining ‘necessary action’ and ‘significant failings or weaknesses’ would be difficult, and could ‘draw the company into an unnecessary debate with stakeholders’, not to mention the risk that directors who comply with the guidelines by making such a claim could later find themselves targeted by a legal action for breach of fiduciary duty. Whether these criticisms are well founded or not, it is clear that this approach to reporting on internal controls runs the risk of turning into a paragraph tacked on to the directors’ report because it has to be there, not necessarily because it is communicating very much. Although the UK guidelines were drawn up for publicly listed companies, there is evidence that best practice in risk management is also being adopted by smaller, owner-managed enterprises, as many of them are suppliers and partners of larger corporations. In fact, identifying and assessing key risks is not something that should be restricted to businesses: it is just as applicable to public sector and not-for-profit organizations. It should be remembered, though, that the goal is not to eliminate all risk. That simply can’t be done, and an attempt to do so may actually stop the organization meeting its goals.

7. In the first paragraph, the writer criticizes businesses for

A failing to calculate possible losses.

B having too limited an understanding of risk.

C missing opportunities for reducing risk.

D over-estimating the chances of harmful incidents occurring.

8. What point does the writer make in the second paragraph?

A Risks in different sections of a business can easily be overlooked.

B The Finance Director is in the best position to manage risk.

C Risk management should take into account the organization’s strategy.

D The organization’s strategy should be modified soon after risks are identified.

9. In the third paragraph, the writer argues that it is the responsibility of the board of directors to

A question proposals aimed at protecting against risks.

B accept that managers have better knowledge of the risks faced.

C attempt to give the organization maximum protection against risk.

D ensure that adequate finance is budgeted for risk management.

10. What is the writer’s opinion of the UK risk management guidelines?

A They should be revised in line with the US regulations.

B They require businesses to carry out actions which are too expensive.

C They are good because they do not tell businesses exactly what to do.

D They are effective because they involve consultation with businesses.

11. The writer criticizes the proposed change to UK guidelines because

A companies would be strengthened at the expense of their shareholders.

B more restrictions would be placed on companies’ freedom of action.

C legal action could be taken if companies fail to comply with the guidelines.

D statements concerning internal controls may not be wholly relevant.

12. What point is made in the last paragraph about risk management?

A Businesses face more serious risks than other organizations.

B The guidelines are more useful for businesses than for other organizations.

C Small businesses have less reason for concern than large companies.

D It can be approached in a similar way by organizations of all types.

Speaking

Select one of the topics and give a short talk on it for about a minute.

• the type of assets companies need in order to trade

• how businesses raise funds

• the advantages of long-term funding

Writing

You must answer this question.

You work for an accountancy firm and one of your clients is a small airline. This airline is considering purchasing a new aircraft within the next twelve months to expand its operations. The airline has asked your firm for advice concerning this purchase and you have considered the airline’s financial position.

Write a report for the airline. Your report should:

• explain which internal financial indicators most accurately show the financial

position of this airline

• summarize the airline’s current financial position

• outline what risks there would be in expansion

• advise the airline on what steps to take next.

Write your answer in words in an appropriate style on the following pages.

Keys:

Reading

1c 2f 3d 4g 5b 6e 7b 8c 9a 10c 11d 12d

ИЭФ:

7.1.1 Пример рубежного контроля:

5 курс, 9 семестр

READING

PART ONE Question 1-7

Look at the sentences below and the advertisements for business courses on the opposite page.

·  Which course does each sentence 1-7 refer to?

·  For each sentence, mark one letter А, В, С or D on your Answer Sheet.

You will need to use some of these letters more than once.

1  You need to have worked in an office before attending this course.

2  You would learn something about preventing accidents at work.

3  You would be able to sit an examination in typing.

4  This course is useful if your job involves greeting people and dealing with enquiries.

5  This course would suit someone with budgetary responsibility.

6  You would get practice in helping people in a group to communicate.

7  You would learn how to change the appearance of a letter or memo.

А

Tuesday 13.

В

This course provides training in arranging meetings, conducting them effectively and making travel arrangements. The topics will include drawing up agendas, preparing тог meetings, introducing speakers or participants, managing discussions successfully, keeping to an agreed timetable, and writing follow-up reports. Previous experiences of typing and general office work are essential for this course.

Моп, Thur, Fri 10.

С

This course is intended both for beginners and for those who have reached an elementary level in typewriting. You will have the opportunity to develop your skills on up-to-date electronic equipment, gaining experience of producing all kinds of typed material in a variety of modern layouts. Students will be given ample opportunities for "hands on" experience of word-processing on the latest personal computers. Typewriting tests can be taken for widely recognized qualifications.

Monday 9.

D

This course is designed to provide students with experience of operating a set of accounts, comparable with those of a small family firm, and of dealing with the more general financial aspects of running a small business. Topics will include profit and loss, maintaining records efficiently, cash payments, taxation, insurance and computerized accounting. External exa minations can be arranged.

Participants on this course will develop their telephone skills and reception techniques in practical situations. Other topics included in the course are dealing with correspondence, the latest developments in fax equipment and photocopiers, and the advantages these new facilities offer. The course also covers health and safety, including recent important changes in safety regulations governing the workplace.

PART TWO

Questions 8-12

·  Read the text below about finding new customers.

·  Choose the best sentence from the opposite page to fill in each of the gaps,

·  For each gap 8-12, mark one letter A - I on your Answer Sheet.

·  Do not use any letter more than once.

A successful businessman was once asked the secret of his success. He replied that the most important thing was to jump at every opportunity. "But how do you know when an opportunity comes along?" came the next question. He replied, "You don't. You just keep jumping."

This is a lesson for everyone in business trying to find new customers. The important thing is to make the most of the slightest opportunity that may come along. Concentrate on establishing an extensive network of possible new customers and make an extra

effort for that initial contact, (example).............. But don't simply ask the receptionist. If

you do, you will almost certainly be put through to a junior member of staff. What you should do is to ask the receptionist to put you through to the Managing Director's

secretary. (8)................ But once you have it, simply thank the secretary and hang up. In

a couple of days call again and ask to speak to this top person. Say, "I was speaking to the Managing Director's secretary a couple of days ago about a business proposal, and they suggested that I spoke to you." (9).........................................................................

This is when you should use the rule of 'ten to'. The person you are going to see is very busy and will not want to waste any time. It's likely that they will think that your visit will take from the time you suggest to the next o'clock. So, don't suggest you'll be dropping in at two o'clock or they'll imagine you'll be staying until three. Instead say, "I'm in your area next Tuesday. Could you spare me ten minutes, say at nine-fifty, or if it's more convenient for you, at ten to live?" (10) And that's it. Your ten-minute appointment with a

new customer.

After achieving your first success of the day, it's time to plan the rest of your time.

(11)................ Try to get more appointments. If your first appointment is for nine-fifty, for

example, see if you can arrange another one somewhere else at the end of the day, say

at four-fifty, and then two more either side of lunch. (12)............ You can build a whole

week's worth of potential business around this procedure.

A They allow you to manage your appointments more successfully.

В Since the door has been opened it should be easy to get an appointment.

С Don't just sit back thinking that this will do for now.

D Make sure you're not late for that first appointment.

E When you get through, say that you have a business proposal which could save the company money and ask for the name of the top person in the department.

F This will give you plenty of time mid-morning and mid-afternoon to write up brief reports on the visits already completed and to prepare for the next ones.

G This is the way that you'll improve not only the sales visits, but also your presentation of business proposals.

H This also has the advantage of making you sound busy, and they are almost bound to agree to such a request.

I If you don't know who to speak to, find out by calling the company.

PART THREE

Questions 13-20

•  Read the text below about a course run by a company called Sonam for its managers.

•  Answer questionson the opposite page.

Sonam In-house Course: Finance for Managers.

The Training Department has been asked to run this very successful course again. It will take place from?0 to 12 October at Head Office.

1.This is an intensive, practical, residential course with the purpose of improving the ability of managers to deal with the financial and numerical aspects of their work. It will cover:

•  the underlying principles of financial management

developing the skills needed in planning and implementing a budget

•  improving the ability of managers to read and interpret accounting data

•  understanding and interpreting Sonam internal financial systems.

By the end of the three days, managers will have a greater knowledge of how finance works in Sonam. They will also have learned how a more effective use of information technology is essential for improving profitability.

2.  There was very positive feedback after the April course, especially from the managers of the more recently established departments, who particularly appreciated the practical and 'Sonam - based' aspects of the course. We believe that this course meets the needs of non-financial managers who may already have some degree of involvement in budget planning and financial management as part of their job, and who wish to increase their expertise in job-related finance. The course is not intended for managers who have undergone a professional training in finance.

3.  Participants will have to do a certain amount of work in preparation for the course. Managers will be asked to analyse the financial procedures of their own departments. This will support a programme of group exercises and case studies to stimulate discussion and decide on action, relating specifically to actual Sonam issues and problems. The topics expected to come out of this work are: costing methods and cost control, the structure of Sonam internal accounting systems, profit analysis and cash-flow forecasts, capital and revenue spending, and the practical tools of measurement in financial performance.

4.  Tim Reeves is the author of a well-known series of business skills publications. He has particular expertise in the needs of a medium-sized company with our range of business activities. The other consultant involved will be Peter Harrington, an ex-Sonam Financial Manager, whose special contribution has been to relate the course content to current Sonam systems and procedures. Following feedback from the April course and recent management recommendations, more attention will be given to the details of Sonam pricing policy.

Please send completed internal application forms to Ros Dixon as soon as possible if you would like to reserve a place on this course. Further details of accommodation and exact timings will be distributed within three days. If you require further information now, please contact me on 4452.

Roger Pearson, Training.

Questions 13-16

For questions 13-16, choose from the list A - G the best title for each numbered paragraph in the text.

« For each numbered paragraph 1-4, mark one letter A - G on your Answer Sheet. ® Do not use any letter more than once.

13	Paragraph 1 ............	A	Course participants
		В	The problem of pricing
14	Paragraph 2.............	С	Course aims
		D	Learning activities and topic areas
15	Paragraph 3.............	E	Experience required
		F	Course leaders
16	Paragraph 4 ............	G	information technology for managers

Questions 17-20

Using the information in the text, complete each sentencewith a phrase A ~ G from the list below.

•  For each question 17-20, mark one letter A - G on your Answer Sheet.

•  Do not use any letter more than once.

17 Before the course, managers must consider…….

18  As a result of suggestions, the course will deal with……….

19  The course is not intended for managers with.

20 Making better use of information technology is the key to……….

A	staff management experience
В	the way charges are calculated
С	problems with customer accounts
D	a specific finance background
E	making more money
F	systems for financial management
G	rationalizing capital spending

5 курс, 10 семестр

Образец сочинения “Science and education: the problems of integration”

Science and education.

Evgenia Spirina, student of group 3M204 Tomsk Polytechnical University

Development of a science is process which accompanied by combination in a single unit of various directions of scientific knowledge of the world, interaction of various methods and ideas. Association of sciences for decision large tasks and global problems get the greater distribution in modern science. Nonuniformity of development of scientific areas and disciplines prevents to interaction of different sciences and their methods.

If we want, that perspective directions of development of educational system of the Russian Federation actually became a reality, it is necessary to undertake corresponding scientific researches.

Last years the problem of interaction of a science and education has got new sounding. Obvious element of new strategy of development of education and science becomes new understanding of interaction which cannot be reduced to association of material complexes of science and education. It is known, that these branches are financed by the state insufficiently. Many people which are engaged by researches and teach, they make it on inertia.

The state should begin real integration of a science and education soft tools. The soft tool of the state influence is a financing. Financing should be sufficient for realizing of reproduction of specialists which are involved in this business. Such form of integration of a science and education which today can be successful. It is necessary to guarantee academic, research, to the teaching personnel a precise prospect of their activity. Otherwise Russia risks to lose leading young scientists, which will want to live abroad.

Also there is other feature of interaction of a science and education. The modern specialist should be prepared so, that always be ready "to go leg

in leg" with progress in science and technologies. On direct sense of a word, the science is what can learn or be trained, to transfer (and to get) knowledge and skill or to get this knowledge and skill singly. Educational process is process of transfer and reception of knowledge and skill. Well educated workers can be received only with the help of system of the real higher education. To give higher education is means to prepare young people for the future difficult work. Thus work which the person receives after ending of education, should satisfy both: the employer and the employee.

But it is not enough. Young people should have full information about everything, including new achievements in your area and have enough profound knowledge of corresponding fundamental science, to be able use it in business when you work for success in work and satisfaction of the employer and employee.

The problem is formulated very clearly: to learn young people to apply all arsenal of modern scientific methods for achievement of required results in concrete area. Also easy to adapt for varying conditions.

It is necessary to remember, that in the modern world education and science are one of the main factors, which influence on the level of development of the state. Rates of economic and technological progress, competitiveness of the nation on a world arena, its political development, a condition of culture and spirituality in a society depend on a condition of scientific - educational sphere.

8. Рейтинг качества освоения модуля

8.1 Организация процесса оценивания учебных достижений студентов

Осенний семестр

Текущий контроль

1 контрольная точка 9-я неделя семестра

2 контрольная точка 18-я неделя семестра

Промежуточный контроль

экзаменационная сессия 21-22 недели уч. г.

Весенний семестр

Текущий контроль

1 контрольная точка 9-я неделя семестра

2 контрольная точка 18-я неделя семестра

Промежуточный контроль

экзаменационная сессия 43-45 недели уч. г.

8.2 Шкала оценивания для оформления итоговой оценки

Таблица 7

Традиционная оценка	Литерная оценка	Рейтинговая оценка	Определение оценки
Отлично	A+	96÷100 баллов	Отличное понимание предмета, всесторонние знания, отличные умения и владения
A	90÷95 баллов
Хорошо	B+	80÷89 баллов	Достаточно полное понимание предмета, хорошие знания, умения и владения
B	70÷79 баллов
Удовлетворительно	C+	65÷69 баллов	Приемлемое понимание предмета, удовлетворительные знания, умения и владения
C	55÷64 балла
Зачтено	D	больше или равно 55 баллов	Результаты обучения соответствуют минимальным требованиям
Неудовлетворительно	F	менее 55 баллов	Результаты обучения не соответствуют минимальным требованиям

8.3 Рейтинг-планы (см. приложение)

9.Учебно-методическое и информационное обеспечение модуля

9.1 Основная литература

1.  Oxford English for Careers - Finance 1, Richard Clark and David Baker (Oxford University Press), 2009.

2.  Johnson, Christine. Market Leader: Banking and Finance (2009), Pearson Longman.

3.  Gore, Sylee. English for marketing and advertising (2007). Oxford Press: Express Series.

4.  Brook-Hard, Guy. Business BENCHMARK. Advanced (2006). Cambridge University Press.

5.  Mackenzie, Ian. A course for Business Studies and Economic students (2007). Cambridge University Press.

Cotton D. Business Class. Longman, 1993 Cotton D., Kent S. Market Leader (intermediate). Longman, 2000 Cotton D., Kent S. Market Leader (upper-intermediate). Longman, 2002 Strutt P. Market Leader. Business Grammar & Usage. Longman, 2000. Sweeney S. English for business communication, 2002. Powell M. Business Matters, 1999. Mackenzie J. English for Business Students. CUP, gort J. Effective Presentations. Oxford University Press. 1995. Business Vocabulary in Practice, HarperCollins Publishers, 2003. Henings M. Advanced Grammar in Use. 2001. Ellias M., O’Driscoll N. Giving Presentations. Longman, 2000. Английский язык для научного общения / , , и др. – Мн.: БГУ, 2001. Григоров работать с научной статьей: Учебное пособие для технических вузов. – М.: Высшая школа, 1991. Learn to Translate by Translating from English into Russian. Перевод с английского на русский.- M.: OOO “Новое знание”, 2004. , Крапицкая пособие по переводу с английского на русский для аспирантов и магистрантов. –  Мн.: Изд. центр БГУ, 2002. , Успенская писать по-английски научные статьи, рефераты и рецензии. – СПб.: Наука, 1985. Курс перевода, Минск: ТетраСистемс, 2006

9.2  Дополнительная литература

1.  Dictionary of Accounting (Bloomsbury), 2003.

2.  Dictionary of Banking and Finance (Bloomsbury), 2006.

3.  Test Your Professional English - Accounting, Alison Pohl (Penguin)

4.  Test Your Professional English - Finance, Simon Sweeney (Penguin)

5.  Bell, D. (2008). Passport to academic presentations. Reading: Garnet Education.

6.  Comfort, J. Schultz & Franklin, P. (2003). Business presentations. York: York Associates.

7.  Farral, Kate. Professional English in use. Marketing (2008). Cambridge University Press.

8.  www. . The Wall Street Journal Classroom Edition.

9.  www. . ASX Teacher Resources - Teach students the basics of share investment in a fun, educational and innovative way.

10.  Leo Jons. First certificate. – Oxford University Press, 1997.

11.  Mackenzie J. Management & Marketing, LTP, 1997.

12.  Emmerson P. Business builder, 1999.

13.  The Economist (magazine).

14.  Pilbeam A. Market Leader. International Management. Longman. 2000.

15.  Hallet V. Meeting Objectives (Video Course), OUP, 1992.

16.  Johnson L. Mаrket Leader. Banking & Finance. Longman. 1998

17.  Casler K., Palmer D. Business assignments, 1990. (Video, CB)

18.  Kerridge D. Presenting facts & figures. Longman, 1999.

19.  Смысловой перевод: Руководство по теории межъязыковой эквивалентности и ее практическому применению / Пер. с англ. – СПб., 1993. ., Константинова речи английской обзорной научной статьи. – Л.: Наука, 1978.

20.  , Успенская по составлению рефератов на английском языке. – Л.: Наука, 1980.

21.  Вейзе , реферирование и аннотирование иностранного текста. – М.: Высшая школа, 1985.

22.  Смирнова английского языка для научных работников. – Л.: Наука, 1980.

23.  Sharpe Barren’s. How to prepare to the TOEFL. – Barren’s, NY, 1989.

24.  Jon Nauton. Think first certificate. Longman, 1997.

10. Материально-техническое обеспечение модуля

Занятия по английскому языку проводятся в Медиатеке ИИП и в РЦЯП ИЭФ, в аудиториях полностью оснащенных в соответствии с современными требованиями:

Медиатека ИИП:

211 (15п. мест, 5 комп., 2 видео, 2DVD, 2 TV, локальный сервер с уч. метод. материалами, спутниковое TV НТВ+, интернет, проектор)

211/3 (10п. мест, трансляция НТВ+, интернет, компьютер, TV, DVD, видео, аудиомагн.)

211/4(10п. мест, трансляция НТВ+, интернет, компьютер, TV, DVD, видео, аудиомагн.)

211/5(10п. мест, трансляция НТВ+, интернет, компьютер, TV, DVD, видео, аудиомагн.)

211/6(6п. мест, трансляция НТВ+, интернет, компьютер, TV, DVD, видео, аудиомагн.)

211/7(10п. мест, трансляция НТВ+, интернет, компьютер, TV, DVD, видео, аудиомагн.)

207(10п. мест, трансляция НТВ+, интернет, компьютер, TV, DVD, видео, аудиомагн.)

РЦЯП ИЭФ:

253 (12п. мест, видео, TV, аудио, CD проигрыватель)

255 (12п. мест, видео, TV, DVD, аудио, CD проигрыватель)

260 (12п. мест, видео, TV, аудио, CD проигрыватель)

259 (12п. мест, видео, TV, DVD, аудио, CD проигрыватель)

261 (12п. мест, видео, TV, аудио, CD проигрыватель)

262 (12п. мест, видео, TV, DVD, аудио, CD проигрыватель)

263 – компьютерный класс (10п. мест, видео, TV, 10 компьютеров, сканнер)

264 - методический кабинет ( видео, TV, аудио, CD проигрыватель, ксерокс, DVD, 3 компьютера, принтер, 3 ноутбука, учебно-методические ресурсы)

270 (12п. мест, видео, TV, DVD, аудио, CD проигрыватель, проектор мультимедийный, компьютер)

272 (12п. мест, видео, TV, аудио, CD проигрыватель)

274 (12п. мест, видео, TV, аудио, CD проигрыватель)

Программа составлена на основе Стандарта ООП ТПУ в соответствии с требованиями ФГОС по направлению 080200 – Менеджмент, 080100 – Экономика, 100700 – Торговое дело, 222000 – Инноватика; профилю подготовки:

Общий и стратегический менеджмент, Финансовый менеджмент, Маркетинг, Государственное и муниципальное управление, Экономика и управление на предприятии, Управление проектами, Международный бизнес, Менеджмент в медиа-бизнесе, Менеджмент в научно-образовательной сфере, Менеджмент в IT, Регулирование и прогнозирование экономических систем, Экономика фирмы и корпоративное планирование, Учет, анализ и аудит, Инновационная экономика, Коммерческая деятельность на рынке товаров и услуг

Программа одобрена на заседании кафедры делового иностранного языка Института инженерного предпринимательства

(протокол № ____ от «___» _______ 20___ г.).

Авторы:

Доцент каф. ДИЯ ИИП _____________________

Ст преп. каф. ДИЯ ИИП _____________________

Рецензент зав. каф. ДИЯ ИИП________________