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There is an anecdote about three sages who are ushered into a darkened room and asked to report on what they find.

The first one calls out: “It is a sheet of leather.” The second one says: “No, it is a hosepipe.” The third one says: “You are both wrong. It is a flywhisk.” The object is an elephant, and one is holding an ear, one the trunk and one the tail.

Publications about active management, investment skill and the investment industry usually have equally diverse perspectives.

No one appears to have looked at the whole beast. Rather, they tend to cover very different types of material.

Books and articles by commentators and journalists about memorable episodes and investors concentrate on what happened and what they did.

Papers and books by financial economists study financial markets and corporate finance.

Practical guides by investment experts describe how successful practitioners approach specialised areas such as equities, bonds, risk management, pension funds, hedge funds and technical analysis. Financial historians tell the stories of financial markets, centres or institutions.

In developing the story of where active management has come from, where it is today and where it is heading, I have become convinced that all four approaches are relevant.

Чарльз Джексон. «Активный инвестиционный менеджмент: поиск и использование инвестиционных навыков».

Бухгалтерский учет и аудит.

Many business organizations assign a specific page designation to each customer’s account. This page designation that corresponds to the first letter of the last name of the customer.

Thus, R. Jones’s page designation in the accounts receivable ledger will be the letter “J ”, to correspond to the first letter of his last name.

Some accountants prefer designation individual customer accounts with numbers rather than letters.

When this approach is used, the control account is given an account designation such as “5”. When this approach is used, the control account is given an account designation such as “5”.

All customer accounts then use the designation “5.01”, “5.02”, “5.03”, and so on.

The accounts receivable ledger will contain as many accounts as there are customers.

A mere checkmark in the post – reference column of the sales journal indicates that posting has taken place, but does not indicate to which account the posting has been made. This method is the least desirable.

Be particularly aware of the designations used in the post – reference (PR) columns of the sales journal, as well as the customer’s account.

The “J” in the post – reference columns of the sales journal indicates that posting to the ledger has taken place and that it was made to the account page “J”.

The S-1 in the post reference of the customer’s account indicates the source of the information. Notice that the terms given the customer are also shown in the customer’s ledger account.

Notice how the following additional credit sales are recorded and posted to the respective accounts: 2011, January 12 – Sold goods to D. Lane for $3000, terms: n/30.

15 – Sold goods to R. Jones for $500, terms: as had.

Peter J. Eisen. Accounting, 2007

Юриспруденция.

I have taught law to postgraduate and undergraduate social work students for almost five years. During that period I had become increasingly frustrated by the lack of texts which assisted students to contextualise the law.

As a lecturer I wanted a text which thoroughly integrated technical detail of the law with the value base of social work. I also wanted to move beyond the restriction of paragraph-sized scenarios to longer and more expansive explorations of the complexity of real-world social work activity within a legal context.

There has been a tendency in official documents to note the ethnicity of individuals if they are from ethnic minority communities and not if they are from the majority white community. Unfortunately this has meant that in many instances the ethnicity of parties to a court case has not been explicitly stated. However, it can be assumed that in most instances these people are in fact from the white majority community. As ethnicity has simply not been recorded in many of the documents upon which this book is based, regrettably I have been forced to adopt the same convention.

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As a large number of the cases and inquiries cited in this text involve children or vulnerable adults, often anonymity was granted to these individuals and preserved by replacing their real names by letters in judgements and inquiry reports. In all the Local Government Ombudsman Reports, as required by statute, the ombudsman had already substituted pseudonyms for each of the complainants. Where Ombudsman cases are used, I have simply adopted the same pseudonyms as were assigned in the original ombudsman’s report. As regards Public Inquiry Reports, where the names of people were not used in the original version, I have observed the anonymity this gave. I have done so even when those names have subsequently come into the public domain. Where real names have been used in court reports or inquiries I have also used them. Each case commences with a list of key people, some of whom will be denoted by letters, pseudonyms or their real names.

PRACTICAL SOCIAL WORK LAW

Analysing Court Cases and Inquiries Siobhan Laird University of Nottingham, 2010

http://catalogue.pearsoned.co.uk/assets/hip/gb/hip_gb_pearsonhighered/samplechapter/Laird%20- %20Social%20Work%20Law%20-%20web%20ready.pdf

Урок 6. ДЕЛОВАЯ ДОКУМЕНТАЦИЯ

Упражнение 1. В группах по 3–4 человека обсудите, какие тексты можно отнести к жанру деловой документации. Что общее между этими текстами?

Упражнение 2. Изучите таблицу. Какие терминологические единицы, фразеологические сочетания и канцелярские клише характерны для деловых документов по Вашей специальности?

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Упражнение 3. Изучите отрывки из трех текстов. Что вы можете сказать об авторах этих текстов? Кто их реципиенты? Сформулируйте коммуникативное задание для предложенных текстов. Проанализируйте состав информации на а) синтаксическом уровне; б) семантическом уровне; в) прагматическом уровне эквивалентности. Используйте Приложение 4.

(1)

2.1. Price, costs

Prices should be agreed under conditions of fair competition on the basis of identical requirements notified to competing suppliers. Partners should aim for continuous cost reduction during both the development and the production phases.

It is important to specify which elements and services the price covers, for instance: tools, inspections, buffer stocks, packaging, transport, taxes, warranties, insurance, etc.

The parties should mutually agree on the appropriate price adjustments stemming from changes in specifications or additional requirements (e.g. logistics, warranty) insofar as they influence costs.

The price must also be related to a definite quantity. If the purchaser takes considerably more or less than the agreed quantity, the parties should mutually agree to adapt the unit price adequately.

The same applies if the purchaser deviates considerably from the agreed frequency of call-off3 and therefore causes unduly large fluctuations (overloads or idle periods) in the supplier's production process.

2.2. Terms of payment

The terms of payment which result from commercial bargaining should be fair to both partners, and should achieve an economic and financial result from which both partners will benefit in the long term. The best means of ensuring that this occurs is for both partners to put in place good credit management techniques. […]

If the agreed payment period exceeds the time reasonably needed by the purchaser to verify the invoice and arrange due payment, this should be regarded as a credit by the supplier to the purchaser and be taken into account when the price is fixed.

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(2)

After the divorce she/he is given the last name:

Tatarinova

Place of registration

Vital Statistics Office Administration of Novosibirsk District of Novosibirsk Oblast

place of registration

A.A. Kostenko

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(3)

Notice To Bidders/Proposers New York State Lobbying Law of 2005

Chapter 1 of the Laws of 2005, as amended by Chapter 596 of the Laws of 2005 (collectively referred to as the “Lobbying Law”), makes major changes to the Legislative Law and State Finance Law, which regulate lobbying on government procurements. Specifically, the Lobbying Law created two new sections in the State Finance Law (the “New State Finance Law”): Section 139-j, which restricts the types of contacts that offerer may make to a governmental entity such as MTA Bridges and Tunnels during the procurement process; and Section 139-k, which requires that offerer disclose prior findings of non-responsibility based either upon violations of Section 139-j of the New State Finance Law or for having provided false or incomplete information to a governmental entity.

The requirements of the New State Finance Law became effective as of January 1, 2006. Compliance with Sections139-j and 139-k of the New State Finance Law is mandatory and, as such, is specifically made a condition of all MTA Bridges and Tunnels Solicitation Packages. Under the New State Finance Law, certain contacts – defined as oral, written or electronic communications with MTA Bridges and Tunnels personnel under circumstances where a reasonable person would infer that the communication was intended to influence a particular procurement – during the procurement process up to the award of the contract are to be limited to the Point of Contact designated by MTA Bridges and Tunnels in connection with that procurement. Violations of this requirement will be reported and may result in a finding of non-responsibility, disqualification or debarment against an offerer.

For additional information, all Bidders/Proposers are urged to contact the New York State Office of General Services at (518) 474-5607 begin_of_the_skype_highlighting (518) 474-5607 end_of_the_skype_highlighting.

Упражнение 3. Секретарь переводческого агентства «Тема и рема» оставила в приемной папку с текстами для перевода. Вам поручен перевод следующей деловой документации: а) контракта, б) сертификата о заключении брака, в) сметы. Выберите из папки эти тексты и переведите их на русский язык.

(1)

Company «GD Investments GmbH», Bielefeld (Germany), hereinafter the Buyer, on the one hand, and Joint-

Stock company “ABC” (Russia), hereinafter the Seller, on the other hand, have concluded the present Contract, which comes into force on the date of signing.

1.SUBJECT OF THE CONTRACT

1.1.The Seller sells and the Buyer buys on CPT – Hamburg terms 12 000 (+/-10 %) kg of Lithium chloride (in the shape of white, grey or yellowish granules), hereinafter «The Goods», in accordance with the Specification in Annex № 1 to the present Contract under the following conditions.

2.DELIVERY BASIS AND TERMS

2.1.The Goods under the present Contract are delivered by railway and sea CPT – Hamburg (INCOTERMS 2000).

3.PRICE AND TOTAL VALUE OF CONTRACT

3.1.US Dollars shall be the currency of the Contract.

3.2.The price CPT – Hamburg is 4,15 (four dollars fifteen cents) per kilogram of Lithium chloride.

3.3.The total value of the Goods, based on the volume of delivery, given in p. 1.1. of the present Contract, is 49´800,00 (forty nine thousand eight hundred) US dollars.

4.PAYMENT TERMS

4.1.The payment under the present Contract shall be effected by the Buyer in US dollars through a letter of credit. The Buyer shall make out an irrevocable unconfirmed letter of credit for the whole value of the Contract (+/-10%) within 5 (five) days upon receipt from the Seller of the message notifying his readiness to ship the Goods.

4.2.Letter of credit shall be valid for 90 (ninety) days.

4.3.If delay in opening of the letter of credit exceeds 15 days or if the terms and conditions of effecting payment through the letter of credit are different from those stipulated in p. 4.7., the Seller shall have the right to terminate the Contract notifying the Buyer of this and to demand from the Buyer reimbursement of all the resulting losses in the portion not covered by penalty (p. 11.4).

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4.4. Payment through the letter of credit with the Seller’s bank shall be carried out upon submission by the Seller of the following documents:

nvoice – one original;

2.Certificate on acceptance of the Goods with the note of a dispatch station – one original (in Russian);

3.Shipment document – one original;

4.Packing listone original;

5.Certificate of quality – one original.

4.5.The terms of the opening of the letter of credit shall make provisions for the following: banking costs on the territory of Russia shall be borne by the Seller, those outside its territory shall be born by the Buyer. In the event changes in the terms of the opening of the letter of credit arise, bank commission relates to the applicant.

4.6.The language of the letter of credit shall be either English or Russian. […]

10.CLAIMS

10.1.If upon arrival of the Goods to the point of destination, it appears that the quality of the Goods does not comply with the terms of the Contract, the Buyer has the right to issue a claim to the Seller.

10.2. Claims on quantity and quality should be presented along with a Statement, made up at the point of destination together with the representative of the Seller or by an official control organization or an impartial competent body agreed upon with the Seller.

10.3. In case of a quality claim, from the disputed batch of Goods 3 samples have to be taken in the presence of representatives of Buyer and Seller. The samples have to be sealed by them jointly. Sampling has to be carried out in compliance with the current rules of the Seller’s country.

Two samples have to be dispatched for their control testing to a competent neutral organization, chosen jointly by Seller and Buyer, and one of the samples shall be sent to the Seller, together with the claim. The results of testing the samples sent to the competent neutral organization are final and binding for all parties.

10.4. In the event, the testing does not justify the claim the costs for the testing are at the expense of the Buyer. If the claim appears to be justified, the Seller has to cover and refund all costs related to testing.

10.5. Claims can be made not later than 60 days from the date of Goods delivery (p. 5.1). 10.6. Any claim should contain the following:

Contract number;

name of the Goods;

date and number of the waybill

nature of the claim.

11. SANCTIONS

11.1.If the Buyer refuses all or part of the Goods, delivered under the present contract, and if this is not through the fault of the Seller, nor is it related to force-majeure (p. 12), the Buyer shall pay to the Seller all direct expenses and losses, which result from above action and which have to be proved by the Seller within 30 (thirty) days from the moment invoice has been made out and evidences furnished.

11.2.If the Seller does not deliver timely all or part of the Goods under the present Contract, and if this is not due to a fault of the Buyer, nor is it a result of force-majeure (p. 12), or if the quality of the Goods does not comply with the technical data, shown in Annex № 1, the Seller has to pay to the Buyer all direct expenses and losses, which are the result of the above action and which are to be proven by the Buyer, and to substitute quality Goods for the low-grade goods at the Buyer’s desire; in this case all costs related to transportation from

Hamburg (Germany) to Novosibirsk & back shall be borne by the Seller.

11.3.If the delay in delivery exceeds 4 (four) weeks, the Buyer has the right to refuse the fulfillment of the present Contract or of a part of it and to demand from the Seller the compensation of all losses, resulting from this.

11.4.In case the delay in opening of the letter of credit exceeds seven days, the Buyer has to pay for each day of delay against the payment date, set forth in p. 4.1 of the present contract until the day of actual payment, a fine in the amount of 0,5% of the value of the Goods, which were not paid for in time.

11.5In case it is impossible to effect payment for the Goods through a letter of credit, the Buyer shall make payment to the Seller’s account (p. 4.4) through bank transfer as per p. 3.3 of this Contract within 120 days from the date of shipment of the Goods or shall return the Goods within 120 days from the date of shipment thereof.

12.FORCE-MAJEURE

12.1.Neither of the parties can be held responsible for the complete or partial non-fulfillment of any of their obligations (excluding payment of amounts, which are due in accordance with the present contract), if such nonfulfillment is the result of such circumstances as flood, fire, earthquake, and other Acts of God, as well as war, military actions, blockades, acts or actions of governmental bodies or any other circumstances, which are beyond control of the parties and which arose after the conclusion of the present Contract.

In such event the time of fulfillment of the obligations under the present Contract is prolonged for the period these circumstances remain in force.

12.2.The party, which is unable to fulfill its obligations, immediately has to inform the other party in writing about the beginning, the supposed duration and ending of above circumstances. An evidence of the Chamber of

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Commerce (Chamber of Industry and Commerce) or another competent body or organization of the given country is a sufficient proof for the occurrence and termination of above circumstances.

12.3.If impossibility to fulfill the obligations completely or partly continues for more than 3 (three) months, the parties have the right to terminate the present Contract completely or partly without an obligation to compensate eventual losses (including expenses) of the other party.

13.ARBITRATION

13.1.In the event disputes arise as a result of the present Contract or in relation with it, the parties will try to solve the problem in an amicable way.

13.2.In case it becomes impossible to achieve agreement within 30 days from the date of the first notification about the differences, and if there are disputes and demands arising from this Contract or in connection with it, including those in regard to its fulfillment, violation, termination or invalidity, the above differences and disputes are subject to consideration by the International Commercial Court of the Chamber of Industry and Commerce of the Russian Federation as per its Regulations and the Russian Law.

13.3.The decision of the arbitration is final and binding for both parties.

(2)

This diploma gives the right to professional activity in compliance with the status of education and qualification. Within the educational period the following tests, interim and final examinations were passed:

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day, month and year – in figures and words)

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(5)

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