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Ex.1. Put the verbs in brackets into the proper present tense (Present




Indefinite, Present Continuous or Present Perfect):

1. The vice president usually (to set) objectives for the staff.

2. Don't disturb me, please, I (to work) with the annual report.

3. This firm often (to advertise) in different newspapers and magazines.

4. We advertised in the special section of the newspaper but we (not to

receive) the rйsumйs yet.

5. We (to evaluate) already the candidates through the interview.

6. We (to look for) a specialist suitable for the position at the present

moment.

7. He (to sent) just his rйsumй and the letter of interest.

8. They (to fire) the manager. He was not suitable for the position.

9. You have to wait a little. He (to consult) with the executive.

 

Additional Exercise

If you decide to apply for a job in the western countries, you will

probably need to form two documents: a letter of interest and a rйsumй. This

is the way how to do it. Read the letter of interest and a rйsumй and try to

write your own documents of the same kind.

a) a letter of interest (a Cover letter)

Dear sir or madam!

I graduated from Tver State University in 1995. Now I am finishing

my post-graduate studies to defend my candidate thesis this winter. My

major is called the theory of literature, which includes the study of the

history of Russian and foreign literature.

I am interested in working in the Russian department of your

university as a teaching assistant of Russian and Russian literature for the

academic year 2001 -2002. In high school I gained experience teaching

Russian to foreign students. In your department I could assist in the

 


teaching of grammar, conduct a class in Russian conversation or give

lectures on Russian literature.

If you are interested please write to me at the above address. I will

look forward to hearing from you.

Sincerely Yours

Ivanov I.I.

 

b) a rйsumй

 

EDUCATION Tver State University, Faculty of Modern Languages, English

Department (1993)

Tver State University. Post-graduate studentship (2000).

EXPERIENCE Tver State University. The Department of Foreign

Literature. I deliver lectures on European Literature of the

17-18th centuries (Fall 1998 - present). Tver State

University. The Department of Russian Literature. Lecturer

on Russian Literature of the 19- 20 centuries at the

Preparatory Department (Fall 1998 - summer 2000). Tver

State University. Summer Courses of Russian Language for

Foreign Students. Teacher of Russian Language (Summer

1999, 2000). Tver State University. The Department of

Foreign Languages for Humanities. Teacher of English

(1996-1998). Tver secondary school teacher of

English,German, Literature (1993-1996).

ACTIVITIES Intercontact Cooperative Firm. Courses of intensive studies of

foreign languages. Teacher of English (Fall 1989 - present).

Tver State University Exchange Program bw. Tver and

Eastern Washington Universities. Tutor of American post-

graduates in Russian conversational skills (Fall 1999 -

winter 2000) Private English lessons (Fall 1999 - present).

PUBLICATIONS I am the author of 6 articles published in different editions

of collections of articles. The topic of these publications is

connected with folk and romantic British balladry. This is

the subject of my candidate thesis which I am going to

defend this winter.

LANGUAGES Russian (native language), English, German.

 


LESSON 5

LINE AND STAFF POSITIONS

Text

In business, organisation structure means the relationship between

positions and people who hold the positions. Organisation structure is very

important because it provides an efficient work system as well as a system of

communication.

Historically, line structure is the oldest type of organisation structure.

The main idea of it is direct vertical relationship between the positions and

tasks at each level, and the positions and tasks above and bellow each level.

For example, a sales manager may be in a line position between a vice-

president of marketing and a salesman. Thus a vice president of marketing

has direct authority over a sales manager. A sales manager in his turn has

direct authority over a salesman. This chain of command simplifies the

problems of giving and taking orders.

When a business grows in size and becomes more complex, there is a

need for specialists. In such case administrators may organise staff

departments and add staff specialists to do specific work. These people are

usually busy with services, they are not tied in with the company product.

The activities of the staff departments include an accounting, personnel,

credit and advertising. Generally they do not give orders to other

departments.

 

Active Vocabulary


relationship

to hold a position

organisation structure

level

sales manager

salesman

to have direct authority

over smbd

staff

to give orders

to take orders

a line department


взаимоотношение

занимать должность

организационная структура

уровень

управляющий по торговле (по сбыту)

продавец, торговец

иметь прямую власть над кем-либо

 

штат

отдавать приказы

принимать приказы

линейный отдел (имеющий

непосредственное отношение к


 

 



 

staff department

 

 

to be tied in with the

company product

complex


конечному продукту)

штабной/функциональный| отдел

(непроизводственный, обслуживающий)

иметь отношение к конечному продукту

сложный

 

Comprehension Questions


1. What does the organisation structure mean?

2. What does it provide?

3. What is historically the oldest type of organisation structure?

4. In what position is a sales manager in attitude to a vice-president of

marketing and a salesman?

5. What is the difference between line and staff departments?

6. Why is an advertising department or a credit department considered staff

structure rather than line structure?

 

Vocabulary Practice

Ex.1. Choose the necessary word and put it in the sentence:


1. Organisation structure shows... between each position

and positions above and below.

2. A sales manager has direct... over a salesman.

3. As a rule a... usually does not give orders to other

departments.

4. When the business gets more... there is a need for staff

departments.

5. My friend … of sales manager.

6. The... of staff departments is to do different services.

7. My friend works in a …, he is responsible for the

company product.

 

Dialogue


a. relationship

b. to hold a

position

c. authority

d. complex

e. task

f. a line

department

g. a staff

department


Peggy Forman is talking with Jeff Downing, another administrative

assistant in her company.

Jeff: How are you today, Peggy?

Peggy: Oh, fine, thanks.



Jeff: Glad to hear that. By the way, are you familiar with the organisational

chart for the company?

Peggy: No, I am not. What is it like actually?

Jeff: Well, the chart shows how the employees are divided into groups. It

gives one an overview of the chain of command in the company.

Peggy: I see. The positions can be line and staff ones.

Jeff: Yes. The subject is not new to you. What else do you know about it?

Peggy: As far as I know a worker in a line position receives orders from his

immediate superior.

Jeff: Exactly, that's the line chain of commands.

Peggy: A worker in a staff position reports directly to a line worker but he

neither gives nor receives orders for line workers. Am I right?

Jeff: Yes, you are. But someone may have line authority over people in his

department and not be considered a line administrator.

Peggy: How can it be?

Jeff: That's possible when a whole department is a staff department. For

example, in our company the head of the credit department or the

personnel department can hardly ever be president of the company.

Peggy: And what do the people in staff departments do, how is their work

different?

Jeff: Well, they are usually busy with services and they could do the same

service for any company. So they are not in the line.

Peggy: It seems to be rather complicated.

Jeff: It only seems so. I think the chart should help.

Peggy: Oh, sure. But, Jeff, would you explain me what span of control is?

Jeff: Oh, span of control refers to the number of people whom one manages

directly.

Peggy: Can you give me an example?

Jeff: Well. The President of our company directly manages the Vice

President of Production, the Vice President of Marketing and the

Controller. Thus, his span of control includes three people.

Peggy: Yes, now I see. Thank you for your help.

Jeff: Not at all. Why don't we go to the coffee stall and have a snack together?

Active Vocabulary


to be familiar with

organisational chart

line position

staff position


знать, быть знакомым (с чем)

организационная схема

линейная должность

функциональная должность


 



immediate

superior

subordinate

line chain of command

to report

credit department

span of control

 

to refer to

to manage

vice-president of production

 

vice-president of marketing

controller


непосредственный

начальник

подчиненный

линейная структура подчинения

зд. сообщить

кредитный отдел

сфера непосредственного

подчинения

называться

управлять, руководить

вице-президент по производству

вице-президент по сбыту

главный финансист


Vocabulary Exercises

Ex.1. Give affirmative and negative answers to the questions:

Model: Have you examined the organisational structure of the

company yet?

Yes, I have already examined it. No, I haven't examined it yet.

1. Have you reported to the controller yet?

2. Have you settled this problem with the manager yet?

3. Have you learned line and staff positions of the company yet?

4. Have you got acquainted with your immediate superior yet?

5. Have you heard about his span of control yet?

6. Have you met your immediate subordinates yet?

7. Have you passed your report to the credit department yet?

Ex.2. Change the sentences according to the model:

Model: A staff employee doesn't give orders.

A staff employee doesn't receive orders.

A staff employee neither gives, nor receives orders.

1. He isn't a controller. He isn't a sales manager.

2. The head of the credit department doesn't advise the President. The head

of the credit department doesn't report to the controller.

3. He doesn't want to hold a position of vice-president of marketing. He

doesn't want to hold a position of general manager.

 



4. A credit department doesn't have direct authority over a line department. A

personnel department doesn't have direct authority over a line department.

5. I don't want to talk with the Boss. I don't want to talk with the

Controller.

6. She doesn't like to give orders. She doesn't like to receive orders.

7. Jacky doesn't want to attend the annual meeting of shareholders. Susan

doesn't want to attend it too.

Ex.3. Answer the questions:

1. What is your relationship with your immediate superior?

2. What position in your company do you want to hold?

3. Do you want to be a sales-manager or a vice president of marketing?

Give your reasons.

4. Over what positions do you have direct authority in your company?

5. What do you like more: to give orders or to receive orders?

6. Do you want to work in a staff department or in a line department? Give

your reasons.

Ex.4. Have a look at the organisational chart of the company:

 

President

 

 

Executive

Vice-President


Chief of the

Credit

Department

 

Sales Manager

 

 

Controller

 

 

Production

Manager


Research and

Development

Manager

 

Marketing

Research

Manager

 

Product

Research

Manager


 



What line and staff positions can you discern? Speak about the

organisational structure of this enterprise.

Ex.5. Translate into English:

1. Мои взаимоотношения с начальником очень хорошие.

2. Мой друг занимает должность главного финансиста.

3. Я не знаком с организационной структурой нашего предприятия.

4. Он больше любит отдавать приказания, чем получать их.

5. Я предпочитаю работать в линейном отделе.

6. Штабные отделы не связаны с конечным продуктом.

7. Структура нашего предприятия сложна.

8. Я больше подхожу к штабной должности, чем к линейной.

9. Мой непосредственный начальник очень пунктуален.

10. В сферу моего непосредственного подчинения входят три

руководителя групп.

11. Главный финансист имеет очень большую ответственность.

12. Я уволю моего непосредственного подчиненного. Он ленив.

 

Grammar Exercises

Ex.1. Transfer the sentences from Active into Passive:

Model 1: The manager examines organisational structure of the firm.

Organisational structure of the firm is examined by the

manager.

1. Vice-president gives orders to his employees.

2. I receive orders from the sales-manager.

3. My friend holds a position of general manager.

4. Personnel office receives rйsumйs from prospective candidates.

5. Staff departments do different services to line departments.

6. He takes the orders and fulfils the task very quickly usually.

Model 2: My friend is examining the organisational chart. The

organisational chart is being examined by my friend.

1. I am sending my annual report to my immediate superior.

2. The foreman is firing his immediate subordinate.

3. Controller is giving orders to his employees.

4. We are changing the organisational structure of our company.

5. The Board of directors is enlarging the staff of the company.

 


Model 3: I have invested my money in real estate.

My money has been invested in real estate.

1. We have considered advantages and disadvantages of partnership.

2. I have bought the shares of IBM Company.

3. This business has involved big financial resources.

4. We have elected the Board of directors.

5. The Board of directors has chosen the company officers.

 

LESSON 6

ACCOUNTING

Text

Accounting shows a financial picture of the firm. An accounting

department records and measures the activity of a business. It reports on the

effects of the transactions on the firm’s financial condition. Accounting

records give very important data. They are used by management,

stockholders, creditors, independent analysts, banks and government.

Most businesses prepare regularly two types of records. They are the

income statement and the balance sheet. These statements show how money

was received and spent by the company.

One of the major tools for the analysis of accounting records is ratio

analysis. Ratio analysis is the relationship of two figures. In finance we

operate with three main categories of ratios. One ratio deals with

profitability, for example, the Return On Investment (ROI) ratio. It is used as

a measure of a firm’s operating efficiency.

The second set of ratios deals with assets and liabilities. It helps a

company to evaluate its current financial position. The third set of ratios

deals with the overall financial structure of the company. It analyses the

value of the ownership of the firm.

 

Active Vocabulary


accounting

record

to record

to measure

transaction

financial condition


бухгалтерский учет

документ, запись, протокол

записывать, регистрировать

измерять

сделка, банковская операция

финансовое положение


 

 



to provide data

creditor

independent

income statement

balance sheet

to receive

to spend

ratio analysis

profitability

Return On Investment ratio

efficiency

to evaluate

value

ownership

overall financial structure


обеспечивать данными

кредитор

независимый

отчет о доходах

балансовый отчет

получать

тратить

анализ коэффициентов

прибыльность

коэффициент возврата инвестиций

эффективность, производительность

оценивать

ценность, стоимость

собственность

общая финансовая структура


 

Comprehension Questions

1. What is the purpose of accounting?

2. Who uses the data provided by accounting firms?

3. What are the two types of records which most businesses prepare?

4. What can you know analyzing the income statement and the balance

sheet of a company?

5. What is the purpose of the ratio analysis?

6. What categories of ratios in finance do you know?

 

Vocabulary Practice

Ex.1. Choose the necessary word and put it in the sentence:


1. Accounting helps... the activity of a business.

2. Do you know the effect of your last... on financial

condition of the firm?

3. Accounting records provide... for stockholders,

independent analysts.

4. The second type of ratio helps the company... its

current financial position.

5.... is one of the two main records which most of the

businesses prepare regularly.

6. The... of the company includes real estate in California.

 


a. to profit

b. profit

c. efficiency

d. ownership

e. to evaluate

f. transaction

g. data

h. income

statement

i. to measure



7. I am sure of the... of this transaction.

8. Our company's current... is very high.

9. They... from the association with that corporation.

 

Dialogue

Peter and Karen work in a large company. They are having dinner in

the company cafe.

Peter: Hi, Karen. Glad to meet you. You looked very busy this morning.

There were so many statements on your table.

Karen: Oh, Peter. This is the end of the year. The accounting department is

very busy.

Peter: I know. We are all very busy, totaling accounts. But I've already

turned in the report on my department.

Karen: Good.

Peter: So, how's business?

Karen: Karen: I don't know everything. I am busy with some records and

statements. I don't have the whole picture. But I think the company

is doing very well.

Peter: I am sure of it. We have to keep our creditors and investors happy.

Karen: Well, the balance sheet and profit and loss statement are ready. It is

the end of the fiscal year. So everybody can check out the assets and

liabilities, net worth and profit position of the company in the

financial statements.

Peter: Do you work with the pay checks?

Karen: Why are you asking?

Peter: I thought you could explain me the big difference between my gross

pay and my net take-home pay.

Karen: The explanation takes only one word - taxes. Actually the salaries

are done through the computer.

Peter: Really?

Karen: Sure, we can't handle any volume in a large company without

computers.

Peter: You are right. Thank you for very interesting information.

Karen: Oh, it’s my pleasure. Let’s go to get some dessert.

 

Active Vocabulary


accounting department


бухгалтерский отдел


 

 



to total accounts

to turn in the report

to do well

 

investor

profit and loss statement

assets and liabilities

net worth

 

 

a financial statement

a pay check

gross

gross pay

net

net pay

tax

salary

fiscal year


суммировать счета

сдать отчет

идти хорошо (о делах), быть в порядке

инвестор

отчет по прибыли и убыткам

актив и пассив

a) стоимость имущества за вычетом

обязательств; b) собственный капитал

предприятия

финансовый отчет

платежный чек

валовый, брутто

валовая, общая плата (до вычетов)

чистый, нетто

чистая плата (после вычетов)

налог

зарплата

финансовый (бюджетный) год

 

 

Vocabulary Exercises


Ex.1. Answer the questions as in the model:

Model: Can you turn in the report in time? - No, I can’t turn in the

report but I could when I worked in the other department.

1. Can they check the assets and liabilities?

2. Can you keep the investors and creditors happy?

3. Can you explain the difference between gross pay and net take-home

pay?

4. Can he compute the taxes?

5. Can we prepare profit and loss statement?

6. Can the company pay the salaries in time?

7. Can I operate the computer?

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