Контрольная работа по "Английскому языку"

For your ad to really work, once the consumer is overwhelmed with the desire to own, it must impel him to act on that desire without delay. Your ad must give the reader a tip about what to do next. The call for action may be direct ("Sale starts November 10," "Call now!" "10% off with this coupon," etc.) or indirect ("Flying feels good when friends are aboard").

An advertisement may carry several motives. However, the best results are achieved by those advertisements presenting a single unique, catchy, memorable argument, a single idea that competitive advertisements lack.

1.What is advertising? 2. What questions must you bear in mind when you proceed with creating your advertisement? 3. On what should you concentrate when working on your advertisement? 4. How can a product or service be promoted? 5. What should your message be about? 6. What are the key attention getters in a print advertisement? 7. How can your advertisement interest a prospective customer? 8. What are the tools to overcome distrust of customers? 9. How can your ad impel the consumer to own your product? 10. When are the results of your ad successful?

Текст для специальности 351200 «Налоги и налогообложение»

Value-Added Tax (VAT)

Payers of value-added tax are organizations, businessmen, connected with transition of goods through the customs boundary of the Russian Federation, according to the Customs code of the Russian Federation.

Organizations and businessmen have the right to be released of responsibilities of tax payers connected with calculation and payment of the tax, if for three preceding sequential calendar months the sum of proceeds from realization of goods (work and services) of these organizations or businessmen disregarding of tax and sales tax has not exceeded in aggregate one million rubles.

The following operations are taxed: realization of goods (work and services) on territory of the Russian Federation, including realization of subjects of bail and transfer of goods (outcomes of work and rendering of services) under the agreement on granting or innovation; transfer of goods (fulfillment of work and rendering of services) for own needs, expenses on which are not accepted to a deduction when calculating of the tax on incomes of organizations, including through the depreciation charges on the territory of the Russian Federation; fulfillment of civil and construction works for own consumption; import of goods on the customs territory of the Russian Federation.

Value-added tax (VAT) in Russia is levied under the rate of 20 percents on stocks, being a subject of taxation, which include a large part of realization of goods and services on a domestic market. Certain articles of food and goods for children are subject of taxation under the reduced rate in 10 percents, the export goods and services and some other stocks are released of VAT taxation.

              Goods imported behind limits of the states - members of CIS (Commonwealth of Independent States), are subject of VAT taxation levied on the customs boundary when they are imported. A total cost of goods is taxed, including the entrance duty and excises, if goods are taxed with them. Goods are free of VAT taxation when they are imported. In addition for the certain main "industrial" funds introduced by foreign investors into authorized capital of Russian legal entities there is a discharge of VAT taxation when they are imported.

There is a concept of return of VAT taxation, when payments by foreign legal entities realizing goods and services on territory of the Russian Federation and who are not registered in taxing authority, are taxed and are paid in a full size by enterprises of other party at expense of means listed by foreign enterprises. Russian buyers of goods or services should keep VAT from a gross amount of payment and directly transfer it in the budget on behalf of the foreign enterprise.

              Sum of VAT, which should be transferred in the budget, is a spread between sums of VAT obtained from realization of goods and services (i.e. final VAT), and sums being a subject of reimbursement of VAT, included in cost of purchasing.

              Realization of VAT return is authorized only for those who are registered on turnovers in Russia, being a subject to the taxation. In practice, the right on getting of VAT return usually is transferred by offset for future periods; getting of money return is theoretically possible, but in practice is difficultly feasible. VAT cannot be reimbursed on advance costs, i.e. VAT is a subject of reimbursement, as soon as goods or services were obtained, and the payment for them was accomplished. VAT, paid for purchase of main assets, is liable, if only they are not applied to fulfillment of the certain turns free of payment of the tax, except VAT on service cars and microbuses, which are not reimbursed.

              Terms of payment and size of VAT depend on the monthly average responsibility on payment of VAT.

              1. Who are payers of value-added tax? 2. When do organizations and businessmen have the right to be released of responsibilities of tax payers connected with calculation and payment of the tax? 3. What operations are taxed? 4. What are the rates of VAT in Russia? 5. When are goods free of VAT taxation? 6. Tell me about the concept of return of VAT taxation? 7. What is the sum of VAT which should be transferred in the budget? 8. Who is realization of VAT return for?         9. When can’t VAT be reimbursed? 10. What do terms of payment and size of VAT depend on?

Текст для специальности 072000 «Стандартизация и сертификация»

Stages of the Development of International Standards

An International Standard is the result of an agreement between the member bodies of ISO (International Organization for Standardization). It may be used as such, or may be implemented through incorporation in national standards of different countries.

              International Standards are developed by ISO technical committees (TC) and subcommittees (SC) by a six step process: Stage 1: Proposal stage. Stage 2: Preparatory stage. Stage 3: Committee stage. Stage 4: Enquiry stage. Stage 5: Approval stage. Stage 6: Publication stage.

If a document with a certain degree of maturity is available at the start of a standardization project, for example a standard developed by another organization, it is possible to omit certain stages. In the so-called "Fast-track procedure", a document is submitted directly for approval as a draft International Standard (DIS) to the ISO member bodies (stage 4) or, if the document has been developed by an international standardizing body recognized by the ISO Council, as a final draft International Standard (FDIS, stage 5), without passing through the previous stages.

The following is a summary of each of the six stages:

Stage 1: Proposal stage. The first step in the development of an International Standard is to confirm that a particular International Standard is needed. A new work item proposal (NP) is submitted for vote by the members of the relevant TC/SC to determine the inclusion of the work item in the programme of work. The proposal is accepted if a majority of the P-members of the TC/SC votes in favour and at least five P-members declare their commitment to participate actively in the project.

              Stage 2: Preparatory stage. Usually, a working group of experts, is set up by the TC/SC for the preparation of a working draft. Successive working drafts may be considered until the working group is satisfied that it has developed the best technical solution to the problem being addressed. At this stage, the draft is forwarded to the working group's parent committee for the consensus-building phase.

Stage 3: Committee stage. As soon as a first committee draft is available, it is registered by the ISO Central Secretariat. It is distributed for comments and, if required, voting, by the P-members of the TC/SC. Successive committee drafts may be considered until consensus is reached on the technical content. Once consensus has been attained, the text is finalized for submission as a draft International Standard (DIS).

Stage 4: Enquiry stage. The draft International Standard (DIS) is circulated to all ISO member bodies by the ISO Central Secretariat for voting and comment within a period of five months. It is approved for submission as a final draft International Standard (FDIS) if a two-thirds majority of the P-members of the TC/SC are in favour and not more than one-quarter of the total number of votes cast are negative. If the approval criteria are not met, the text is returned to the originating TC/SC for further study and a revised document will again be circulated for voting and comment as a draft International Standard.

Stage 5: Approval stage. The final draft International Standard (FDIS) is circulated to all ISO member bodies by the ISO Central Secretariat for a final Yes/No vote within a period of two months. If technical comments are received during this period, they are no longer considered at this stage, but registered for consideration during a future revision of the International Standard. The text is approved as an International Standard if a two-thirds majority of the P-members of the TC/SC are in favour and not more than one-quarter of the total number of votes cast are negative. If these approval criteria are not met, the standard is referred back to the originating TC/SC for reconsideration in the light of the technical reasons submitted in support of the negative votes received.

Stage 6: Publication stage. Once a final draft International Standard has been approved, only minor editorial changes, if and where necessary, are introduced into the final text. The final text is sent to the ISO Central Secretariat which publishes the International Standard.

All International Standards are reviewed at least once every five years by the responsible TCs/SCs. A majority of the P-members of the TC/SC decides whether an International Standard should be confirmed, revised or withdrawn.

1. What is an International Standard? 2. Who develops International Standards? 3. What are the stages of International Standard development? 4. When is it possible to omit certain stages? 5. What is the first step in the development of an International Standard? 6. Who prepares a working draft of the International Standard? 7. What is the purpose of the draft International Standard (DIS) circulation to all ISO member bodies? 8. What happens if the approval criteria are not met at the Approval stage? 9. Where is the final text of an International Standard sent? 10. How often are all International Standards reviewed?

Библиографический список

              1. Симхович В.А. Практическая грамматика английского языка: Учеб. пособие. Минск: ИП «Экоперспектива», 1999.

              2. Business Basics. D. Grant and R. McLarty. Oxford University Press, 2000.

              3. New International Business English. L. Jones and R. Alexander. Cambridge University Press, 1998.

              4. English Grammar on the Web // http://www.gsu.edu/~wwwesl/

egw/ indexl.html.

              5. Your English Grammar Tutor On-Line // http://webnz.com/

checkers/grammar2.html.

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