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Thus, a communication skill enables managers to hold meetings, write clear letters and explanatory notes, make reports, etc.
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6. An interpersonal skill (psychological skill) is the ability to deal effectively with other people both inside and outside the organization. It is the ability to understand the needs and motives of other people. This skill is very important for a good psychological atmosphere for successful activity in the common work in future. If the interpersonal relations are good, a manager will be successful in getting support in the development and implementation of organizational plans.
7. A technical skill is a specific competence to accomplish a task. The lower is a manager’s level in the organization, the closer is his/her connection with the production process. Thus first-line managers have the closest connection with the production process. They need high technical skills to provide technical guidance for the subordinates. Top managers don’t need these skills as much as first-line managers but the knowledge of the technical sphere is useful for all the managers.
Тексты для самостоятельной работы
Специальность Бухучет, ГМУ, Мен, ЭУС
II семестр
TYPES OF BUSINESS IN THE UK
Active vocabulary
| Sole trade | Предпринимательство, частное предприятие с одним владельцем |
| Sole trader | Предприниматель, владелец частного предприятия |
| A claim | Требование |
| Personal possessions | Личное имущество |
| Substantial loan | Существенная ссуда |
| To be secured | Быть гарантированным |
| To mortgage one’s property | Закладывать собственность |
| A partnership deed | Договор товарищества |
| To draw up | Составлять |
| To cover | Охватывать |
| Dissolution | Роспуск |
| Jointly and severally liable | Совместно и индивидуально ответственны |
| To seize | Захватить |
| Scope | Возможности |
| Factory premises | Фабричные помещения |
| Legal entity | Юридическое лицо |
| Transferable | Передаваемый |
| Separate legal identity | Юридический статус |
Most businesses in the United Kingdom operate in one of the following ways:
- sole trader
- partnership
- corporation
The sole trader is the oldest form of business. There are many one-man owners, for example: a farmer, doctor, solicitor, estate agent, garage man, jobber, builder, hairdresser etc.
A sole trader is a person who owns his or her business. He runs the business alone, although he may employ many people to work for him in the business.
The profits of the business belong to the sole trader, but then so also do all the debts. If the business fails, the creditors have a claim against the sole trader’s personal possessions (house, car, etc.).
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The ability to raise capital is limited. Often a sole trader will need a loan from the bank to start up the business. If the loan is substantial, the bank will often require the loan to be secured – the sole trader has to mortgage his or her property, to ensure that the loan is repaid in the event of the business failing. Other creditors may not be so lucky!
A partnership, otherwise known as a firm, is formed when two or more people get together with a view to making a profit. Although no formalities are required for a partnership deed is often drawn up to cover the rights and responsibilities of partners during the term of the partnership also on its dissolution. If there is no deed, the Partnership Act 1890 governs the legal relations between the partners, e.g. how the profits are to be shared. It also says that the partnership is dissolved when one partner leaves.
As in the case of the sole trader, the profits belong to the partners but so do the debts – the partners are said to be “jointly and severally liable”, which means that each partner is responsible for the whole of the firm’s debts. Again, their own personal property can be seized by creditors to pay for the debts if the business fails.
The scope to raise capital is greater than in the case of a sole trader, simply because there is more than one person contributing to the business capital. Lending institutions will still require loans to be secured if they are of a certain amount. However, there is more likely to be property owned by the firm which can be used for this purpose rather than partners mortgaging their own houses.
If the firm owns property, for example factory premises, the deeds to the property will be in the names of the partners, because the firm is not regarded in law as a separate legal entity (contrast this with corporations).
A corporation is a legal person, regarded by the law as a separate entity, “some association of members, the shares of which are transferable”. The most important characteristic of it is a corporation’s separate legal identity.
Questions to the text:
1. What type of organization can a business be carried on by?
2. What is the oldest form of business?
3. What are the profits of the sole trader?
4. What does a sole trader often need to start up the business?
5. What does a sole trader has to do to ensure that the loan is repaid?
6. When is the partnership formed?
7. What kind of document do the partners draw up during the term of the partnership?
8. Why do the partners draw up such a document?
9. What does the phrase “jointly and severally liable” mean?
10. How does the corporation regarded by the law?
FORMS OF BUSINESS IN THE USA
Active vocabulary
| Alien | Иностранец |
| Liable for | Ответственный за |
| At will | По желанию |
| Authorities | Власти |
| State authorities (Am.) | Власти штата (амер.) |
| State authorities (E) | Государственные власти (европ.) |
| To state | Указывать |
| Power | Способность, возможность |
| Powers | Полномочия |
| Taxation | Налогообложение |
| To confer | Сопоставлять |
| Assets and liabilities | Активы и пассивы |
| To swap | Обменивать |
| Work output | Результат работы |
| To impose on smth | Облагать (налогом) |
| Business entity | Бизнес предприятия |
| To associate | Объединяться |
| Vehicle | Форма, средство |
| To accomplish | Завершать |
| To purchase one’s interest | Приобретать долю |
| Hybrid | Смесь |
Business in the USA may be organized as one of the following forms:
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- sole proprietorship (individual business)
- general partnership
- limited partnership
- corporation
- alien corporation
By nature a sole proprietorship has only one owner who is personally responsible for all debts and obligations of the business as well as claims made against him. There are no shares of stock or certificates or other papers to confer ownership of a sole proprietorship. The owner simply owns all of the assets and liabilities of the business. He may buy, sell, swap, trade, or give away those assets and liabilities freely, although certain kinds of property often have to be registered (for example, motor vehicles). With all the attention paid to corporations, partnerships, limited liability companies, and the other more complex business vehicles in the commercial world, it is still true that many businesses, especially small ones, are simple sole proprietorships. This should not be all that surprising. Many young businesses are “mom and pop” enterprises, with both the decision – making and the work output resting in the hands of very few, even one, number of people. Many professionals, too, practice their work by themselves, and they avoid the record-keeping and report filing responsibilities that the government imposes on many kinds of business entities.
A general partnership is an association between two or more partners who associate for a common enterprise, and share the profits and losses from that enterprise. It’s perhaps the simplest of business entities. A partnership may exist even when there is no written or oral agreement to form one. It is merely a vehicle for its owners to use to accomplish their business purposes. This means that all profits and losses are passed directly to the owners and the partners are personally responsible for the partnership’s debts and for claims against the partnership. General partners have joint and several liabilities for those debts and claims.
All partners must make a contribution to purchase their interest in the partnership, but there are no limitations on what kind property may be contributed. Partners may participate in the partnership’s management.
A limited partnership is sort of a hybrid of a general partnership and a corporation. It is similar to, but slightly different from, a general partnership in that there are two different kinds of partners. The owners of a limited partnership are its general and limited partners. A limited partnership has got at least one general owner, at least one limited partner, and at least two different partners. In other words, the same person cannot be both the general and the limited partner. The general partners are responsible for the day-to-day operation and management of partnership, while the limited partners have much more restricted roles in its management. The bigger the role a partner plays in managing the partnership, the more likely that partner is to be considered a general partner. The limited partners usually have individual liability for partnership debts and claims against it, while the general partners have joint and several liabilities. All partners must make a contribution to purchase their interest in the partnership. To form a limited partnership, the partners must enter into a written or an oral partnership agreement that is the best way to define everyone’s rights, privileges, and duties.
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