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тема Англії Банківська система України Грошова система Обслуговування в готелях Персонал фірм

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  1.  Виїзд за кордон. Подорож різними видами транспорту
  2.  Контракт. Умови контракту
  3.  Фінансування
  4.  Маркетинг
  5.  Кредитування
  6.  Ціноутворення
  7.  Банківська система Англії
  8.  Банківська система України
  9.  Грошова система
  10.  Обслуговування  в готелях
  11.  Персонал фірми
  12.  Реклама та просування товару
  13.  Національна кухня Англії
  14.  Національна кухня України
  15.  Економіка Англії
  16.  Економіка України
  17.  Обслуговування в закладах громадського харчування
  18.  Види підприємств. Товариство
  19.  Сучасні комп’ютерні технології. Інтернет
  20.  Менеджмент
  21.  Види підприємств. Корпорація
  22.  Маркетингові операції
  23.  Біржі та акції
  24.  Види підприємств. Одноосібна власність
  25.  Основи бухгалтерського обліку
  26.  Аудит
  27.  Імпорт та експорт в економіці України
  28.  Імпорт та експорт в економіці Англії
  29.  Збут. Канали збуту
  30.  Мій улюблений вид подорожі

Credit and crediting.

Credit is transactions between two parties in which one (the creditor or lender) supplies money, goods, services, or securities in return for a promised future payment by the other (the debtor or borrower). Creditor is someone who money is owed to. Debtor is someone who owes money.1 Credit given is an indication of trust in that person to pay for the goods given or money lent. Credit transactions normally include the payment of interest to the lender. Credit may be extended by public or private institutions to finance business activities, agricultural operations, consumer expenditures, or government projects. Most modern credit is extended through specialized financial institutions, of which commercial banks are the oldest and most important. The lender must judge each loan he makes on the basis of the character of the borrower (his intention to repay), his capacity to repay (based on his potential for earning income), and his collateral (property or other goods that you promise to give someone if you cannot pay back the money they lent you). Loan is an amount of money that you borrow from a bank. Customers and lenders may publicly regulate the terms of credit transactions to prevent abuses.


Auditing is an accounting function that involves the review and evaluation of financial records of a company. It is done by auditors. These reviews are called audits. 

Outside/external audits are a normal and regular part of business practice. In addition, many corporations maintain a continuous internal audit by their own accounting departments. They review operating procedures and financial records and report to management on the current procedures and financial records and report to management on the current state of the company’s fiscal affairs. The internal auditors make suggestion to management for improvements in the standard operating procedures and check the accounting records. 

Independent auditing is done by accounts who are not employees of the organization whose books they examined. The independent accountant is almost always a CPA. Independent accountants review the business’s operating activities they examine financial statements and the accounting records.

Auditing consists of paperwork, inventory, (stock-taking), accounting records, evaluation, calculation, accounts, balance keeping.    

Paperwork involves company’s activity information on the different data carrier which enable it legal force.  Inventory is a mean of checking values according to the auditing. Accounting records mean the control of the enterprise property. Evaluation means evaluation enterprise assets into money measure.

Calculation is mean of calculation real price. Real price is the determined price of the produced product. Balance keeping is the keeping information of the enterprise assets and its formation. Accounting records is the system of the indexes which show financial   activity of enterprise.      

Financing Business

Most money used by business comes from the sale of its products and services. Since these funds come from within the firm they are described as internal funds. The rest must come from outside, or external funds.   

As a firm sells its products or services, it receives money, which it uses to meet its expenses. One of these expenses, depreciation, represents the cost of replacing assets (like tools, machinery, and buildings) that wear out. Typically, business use internal funds to cover the cost of depreciation.

Business loans are generally classified as either short-term or long-term loans. For short-term loans, the principal  (the amount borrowed) must be repaired within one year. Long-term loans mature (come due) in more than a year.

Short-term loans are used to finance the everyday costs of doing business, such as payrolls, raw material and merchandise. Long-term loans are more likely to be used to purchase equipment, buildings and other high cost items.

All corporations issue common stock; some, however, also issue preferred stock. Unlike common stockholders, preferred stockholders usually do not have voting rights.

A security exchange is a market where brokers meet to buy and sell stock and bonds for their customers. The largest of the securities exchanges  are the New York Stock Exchange and the American Stock Exchange.

There is some risk of default (failure to pay interest or principal) on the bonds of even the strongest corporations. For this reason many people invest in mutual funds . mutual funds are corporations that sell stock and use the proceeds to invest or speculate in the security markets.

Two of the most important pieces of information contained in every prospectus and annual report are the balance sheet and the income statement. The balance sheet summarizes a corporation’s assets, what it owns; its liabilities; what it owes; and its net worth, the difference between the two sums at a given time. The income statement summarizes a firm’s revenues, costs, and difference between the two (profit and loss) over a period of time.


Money and its functions. Money is a commodity commonly accepted as a medium of economic exchange. The idea of money as a universal equivalent is familiar to us since our childhood. Money circulates from person to person and country to country, thus facilitating trade, and it is the principal measure of wealth. Money has four functions: [1] to serve as a medium of exchange, a commodity universally accepted in exchange for goods and services and for the discharge of debts or for the discharge of contracts; [2] to act as a unit of account, the unit that makes the operation of the price system possible and provides the basis for keeping accounts and calculating cost, profit, and loss; [3] to serve as a standard of deferred payments, the unit in which loans arc made and future transactions arc fixed: and [4] to provide a store of wealth, a convenient form in which to hold any income not immediately required for use.


All products and all services have prices. The price depends on different things such as credit terms, delivery, guarantees, quality and other forms of service, which price can produce the biggest profit during a long period of time. it’s hardly possible to determine such a price. The price may be too high to produce a large volume or too low co cover costs. No other area of marketing operations has been a subject to bad practice. Many business pursue unsound price policies for long periods of time and are not aware about it.

Prices can be determined in different ways. For example, the prices on meat, cotton and other agricultural products can be decided in a large central market where forces of supply and demand exist. This is pure price competition. The prices on industrial products (iron, steel, etc.) are usually decided by large companies. As a rule the amount and price of goods sold to the large number of buyers are controlled by a few competing sellers. Prices also can be set  by the government, usually for different public services – railroads, electricity, manufactured gas, bus services, etc.  

If demand increases, price rise, profits expand and new investment is attracted. But other factors may be involved as well. Prices are related to each other in different ways. Ultimately, everything is related by price, since the consumer can buy and must pay for everything out of a particular, limited amount of money.  



Marketing involves analyzing and understanding customer demand in order to enable the company to provide  the most appropriate products and services.

A company’s approach to achieving its marketing objectives is called  marketing strategy.

The various factors a company must take into consideration when developing its marketing objectives are referred to as marketing mix. The marketing mix is often summarized  as the so-called four P’s: product, price, place, promotion: what to sell, to whom, to where and with what support.

Product can be defined as goods or service that you are marketing and includes its design, quality and reliability.

Price refers to how much money a company charges for its product. The marketing view of pricing involves considering the value of a product, the value of sales required.

Place refers to distribution, that is, how and where the product is made available to customers.

Promotion means presenting the product to the customer. Promotion involves considering the packing and presentation of the product, its image, the product name, advertising.

Organizational Structure

The structure of organizations varies greatly according to the nature of the business.  There are several factors which influence this structure:  

  •  the number of employees and location;
  •  the economic sector;
  •  the type of market in which they operate;
  •  the type of customer;
  •  the degree of management  control required;
  •  the complexity of the business activities.

The company is run by a Board of Directors; each Director is in charge of department. However, the Chairman of the Board is in overall control and may not be the head of any one department. The Manager Director (sometimes called the Chief Executive, or President) is the Head of the company, who has overall responsibility for the running of the business.  

Most companies have Finance, Sales, Marketing, Production, Research and Development  (R&D) and Personal Departments. These are the most common departments, but some companies have others as well.

Most departments have a Manager, who is in charge of its day-to-day running, and who reports to the Director; the Director is responsible for strategic planning and for making decisions. Various personal in each department report to the Manager.

People at the head of an organization are often called top executives or senior managers.    



Advertising is one of the main methods of promotion.  Its aim is to increase sales by making a product or services known to a consumer and to persuade the consumer to buy it.

Advertising is often designed and managed by advertising agencies. Large companies usually use advertising agencies to promote their products and the company’s image to the target customers.  

The account is the contract between the client company and the agency to develop an advertising camping. The client allocates a budget, an amount of money and the target. The agency and the client usually discuss the brief, which is a statement  of the client’s objectives, as well as the information the company wishes to reach to the consumers.

After that the agency is ready to start work. An advertising campaign consists of a series of advertisements (adverts, or ad’s) which are run in various media.

The most common types of advertising media include: broadcasting TV, cinema, radio), press newspaper, magazines), printed material (brochures, leaflets, catalogues, flyers), electronic (Internet), display, posters, boardings/billboards, vehicles, point of sale, others (trade fairs, word-of mouth, packaging)

Corporate advertising is not concerned with increasing sales of a particular product or service. Its aim is to present to the public the brand image. Public relations (PR) experts organize activities which generate positive publicity for companies.  


A Contract forms the basis of a transaction between the Buyer and the Sellers. A Contract is an a agreement made by two or more persons that is enforceable by law. As a rule, the Contract consists of the main elements such as the subject of the Contact, the terms of payment, the terms of the delivery, guarantees, packing and marking, arbitration, Insurance, and other conditions. In foreign trade transaction a contract is drawn up to give legal expression to the intentions of the partners and to guarantee that the obligations contained in the contract  will be fulfilled.  According to the purpose and contents, contracts can cover: goods, services, licenses, patents technology and know-how. Here is an example:


Contract № 5/1

London                                                                                           14th January, 2008

Ukrexport, Kyiv, herein after referred  to as the Seller and British Manganese  Ltd, London, herein after referred to as the Buyer, hereby agreed as follows:  

The Seller has sold  and the Buyer has bought manganese of Ukraine origin on CIF terms from one of the Black Sea ports at the Seller’s option. The price for the goods is understood to be per metric ton, packing included. The quantity is understood to at the Seller’s option.

Within five days after the receipt of the Seller’s  notification  by cable that the goods are ready for shipment, the Buyer is to open by cable with the Ukrainian Bank  for Foreign Trade, Kyiv, an irrevocable, confirmed and visible Letter of Credit in favour of the Seller for the full value of the goods plus 5% to cover the option. The letter of credit is to be valid  for 90 days, with the right of extension, if required, by the Seller. The payment of the goods is to made in US dollars for 100% (hundred per cent)  of the invoice value of management on presentation to the Ukrainian Bank for Foreign Trade, Kyiv, of the following documents:

  •  Invoice in 3 copies; 
    •  Seller’s Certificate of Weight;
    •  Set of Bills of Lading;
    •  In the event of devaluation of the US dollar under the present Contract both parties have the right to renegotiate the price of the goods.         

Marketing and its orientation

Marketing includes all the business activities connected with the movement of goods and services from producers to consumers. Sometimes it is called distribution. On the one hand, marketing is made up of such activities as transporting, storing and selling goods and, on the other hand, a series of decisions you make during the process of moving goods from the producer to user. Marketing operations include product planning, buying, storage, pricing, promotion, selling, credit, traffic  and market research.  

The ability to recognize future trends is very important. Producers must know why, where, for what  purpose the consumers to buy. Market research helps the producer to predict what  the people will want. And through the advertising attempts to influence on the customer to buy.     

Wholesaling збут

Wholesaling is a part of marketing system. It provides channels

of distribution which help to bring goods to the market. Generally, indirect channels are used to market manufactured consumer goods. It could be from the manufacturer to the wholesaler, from the retailer to the consumer or through more complicated channels. A direct channel moves goods from the manufacturer or producer to the consumer.

Wholesaling is often a field of small business, but there is a growing chain movement in the western countries. About a quarter of wholesaling units account for the one-third of total sales.

Two-third of the wholesaling middlemen are merchant wholesalers who require the goods as ownership they deal in. There are also agent middlemen who negotiate purchases or sales or both. They don't take title to the goods they deal in. Sometimes they take possession though. These agents don't earn salaries. They receive commissions. This is a percentage of the value of the goods they sell.

Wholesalers simplify the process of distribution. For example, the average supermarket stocks 5,000 items in groceries alone, a retail druggist can have more than 6,000 items. As a wholesaler handles a large assortment of items from numerous manufacturers he reduces the problem of both manufacturer and retailer. The store keeper does not have to deal directly with thousands of different people. He usually has a well-stocked store and deals with only a few wholesalers.

Bank of England.

The central bank in the UK is the Bank of England. Established in 1694 by Royal Charter, it had a capital of £1 200 000. This charter was renewed periodically and over the course of time, the Bank of England very gradually moved from being a commercial to being a central bank. Under the 1844 Bank Charter Act the Bank of England was divided into departments - the Banking Deportment and the Issue Department. Both these departments had to issue a balance sheet each week and still do. The Bank of England acquired the note issuing monopoly in England and Wales. Its present functions are (a) banker to the government; (b) bankers' bank; (c) manages the Exchange Equalisation Account [Exchange equalisation account - an account held at the Bank of England for the Treasury that contains the country's foreign currency and gold reserves. This account is used to stabilise the value of sterling against other international currencies, so that if the Bank of England considers that sterling is drifting too low, it will buy sterling with funds from the account, or if sterling is becoming expensive the Bank of England will sell sterling and receive foreign currency and replenish the account.]; (d) handles the issue of Treasury bills; (e) supervises the banking institutions in the UK; (0 maintains the sterling accounts of other central banks and international organisations; (g) lender of last resort; (h) the note issuing authority in England and Wales.

Economy of Ukraine

Ukraine is an agro-industrial country.

Ukraine is rich in natural resources. The main minerals are iron ore, coal, rock salt cement, gypsum uranium, different metals and other natural resources .

Ukraine fully satisfies its needs in minerals but it still has to import some of them. So, oil and gas are imported from Russia and Turkmenistan as the oil and gas deposits of Ukraine cannot satisfy country’s needs in these energy resources.

In the current structure of Ukraine’s industry a great proposition is occupied by heavy industry, especially, the iron, and steel, machine-building and coal industries.

A considerable part is played by the food, light and chemical industries.

Defence industry is being restructured and converted with emphasis on the output of consumer goods.

However, today’s industries are unable to satisfy the consumers’ wants because they are not integrated into the world process of economic , technological and scientific progress. The national industries have low standard in processing raw material and outdated and worn-out production equipment.

Ukraine is one of the world’s most productive farming regions and is known as ”Europe’s granary”.

There are two main branches of agricultural production in Ukraine : crop production and animal husbandry.

Among the crops grown in Ukraine are sugar beet, wheat, rye, barley, oats, corn, sunflower, a large variety of grain cultures, fruit and vegetables.

The most widespread branches of animal husbandry are dairy and beef cattle breeding and pig raising.

Two interrogated processes characterize Ukraine’s economy today, namely its assertion as that of an independent state, and its transition from planned-centralized to market-controlled.

Ukraine has currently achieved macroeconomic stability. Prices, domestic and foreign trade have been liberalized. An austere monetary policy has been introduced. Tax and budget systems are also being reformed. A twin-level banking structure took shape: the National Bank of Ukraine, and commercial banks of all types and forms of property .

”Small-scale” privatization is nearly completed in Ukraine today. Privatization has sped up for large and medium size enterprises, including enterprises in the agro-industrial sector.

Ukraine’s foreign policy is aimed at wide and long-term co-operation. Ukraine is acting on the assumption that this is the most effective way of solving not only economic but also political problems.

British Economy

The United Kingdom is one of the world’s largest exporters of manufactured goods per head of population. For every person employedin agriculture eleven people are employed in mining, manufacturing and building.

Apart from coal and iron ore Britain has very few natural resources. Its agriculture provides only half the food it needs. Most of if the raw materials such as oil and various metals (copper zinc, uranium ore and others) have to be imported. Britain also has to import timber, cotton, fruit and farm products.

Britain used to be richly forested, but most of the forests were cut down to make more room for cultivation. The greater part of land is used for cattle and sheep breeding, and pig raising. Among the crops grown on the farms are wheat, barley and oats. The fields are mainly in the eastern part of the country. Most of the farms are small. Farms tend to be bigger where the soil is less fertile.

Britain produces high quality expensive goods, which has always been characteristic of its industry. A shortage of raw materials, as well as the high cost of production makes it unprofitable for British industry to produce semi-finished goods or cheap articles. Britain mostly produces articles, requiring skilled labour, precision instruments, chemicals. Britain high quality consumer goods and articles made of various kinds of synthetic (man-made) materials.

The original basis of British industry was coal mining, and the early factories grew up not far from the main mining areas.

Glasgow and Newcastle became great centres of engineering and shipbuilding . Lancashire produced cotton goods and Yorkshire woollens , with Sheffield concentrating on iron and steel. Birmingham developed light engineering. There appeared a tendency for industry and population to move to the south, particularly to the London area. Britain’s industry is now widely dispersed. Great progress was made in the development of new industries, such as the aircraft, automobile, electronic industries and others. A number of atomic power reactors were made. Great emphasis was made on the development of the war industry .

Accounting and its financial statements.

 Accounting is the systematic development and analysis of information about the economic affairs of an organization. This information may be used in a number of ways: by the organization's managers to help them plan and control the organization's operations; by owners and legislative bodies to help them appraise the organization's performance and make decisions as to its future; by owners, lenders, suppliers, employees, and others to help them decide how much time or money to devote to the organization; by governmental bodies to determine how much tax the organization must pay; and by customers to determine the price to be paid. Accounting provides information for all these purposes through the maintenance of files of data, analysis and interpretation of these data, and the preparation of various kinds of reports. These reports are called financial statements. Three financial statements will be discussed; the balance sheet, the income statement, and the statement of cash flows. Accountant is a professionally qualified person who is able to record, keep, check, and prepare financial statements.

The Ukrainian Bank System

The Ukrainian banking system is small. The total capital of all commercial banks was about 3 per cent in 1997, Compared to about 40 per cent in Central and Eastern European countries, and over 80 per cent in the advanced economies (IMF 1997). The National Bank of Ukraine (NBU) is the central bank. At the beginning of 1998, there were 277 commercial banks in Ukraine, of which 186 (81 percent) were actually in operation. Some 21 of these banks were in various rehabilitation programs and 44 were marked for liquidation by the NBU (World Bank 1988).The “banks-banks” system was the system of the “first wave” in former Soviet banks.New commercial banks are banks of the “second wave”. Foreign banks are banks with 100 percent foreign capital.

The system banks are: Oshchadnyi Bank (Oshadbank; the Savings Bank), U’krEksImBank (the Foreign Trade Bank), Prominvest Bank (the Heavy Industry Bank), Ukrsotsbank (the Light Industry and Social Sector Bank), Ukraina Bank and the Agricultural Bank. Oshchadnyi Bank and U’krEksImBank are still state-run; the others are private with minor stakes held by the government. These 5 former Soviet banks dominate the Ukrainian banking system, accounting for 46% of all banking system capital and 48% of total assets.

The bank system is generally slower than the new commercial banks to adopt new types of banking activities in order to meet the requirements of a market economy. Nevertheless, it gives its superior financial resources. They have been able to acquire, albeit selectively, new methods of operation, new activities, and more qualified management. These banks continue to work with state organizations and enterprises and serve social needs. They are serious competitors for the new commercial banks: in 1997 bank system extended 47% of total lending and took 51% of all deposits.

New commercial banks of the “second wave” did not grow from the old structures. Many of them are too small to be stable in early 1998, about 75 banks had less than 1 million of dollars in statutory capital (National Bank of Ukraine 1997). There are also large banks that can offer true banking services: 8 of the new commercial banks have more than 20 million in statutory capital, accounting for 20% of total statutory capital and 26% of total banking system assets. About 45 banks’ capital is 6 to 20 million, accounting for 31% of total capital.

Banks of the second wave are growing rapidly and expanding their activities, though constrained by a shortage of capital. Their main clients are collectively owned enterprises, including small businesses. At the beginning of 1998 there were 7 banks consisted of foreign capital: CS First Boston Ukraine (Switzerland - USA), Society General Ukraine (France), Credit Lyonnaisse (France), Incombank Ukraine (Russia), Bank Kredytowo-Depozitowy (Poland), Kreditanstalt Reiffeisen Bank (Austria), and 1NG Barring Ukraine (Netherlands). The share of foreign capital in total of the Ukrainian banking system by early 1998 had reached 12%. Foreign capital also enters into the Ukrainian banking system as partial ownership. In August 1997, there were 13 banks with partial foreign participation; by February 1998 there were 22. Although foreign banks usually restrict the range of their clients to joint ventures and foreign firms operating in future.


Ukrainian cuisine has long been noted for its appetizing variety of dishes. These dishes have been devised not only from a wide choice of products, but by combining different recipes and by preparing them in varied ways. For instance, the popular Ukrainian borsch has as many as 20 ingredients; in preparing it the ingredients are boiled as well stewed. Many meat and fish dishes are fried, stewed and so on, to give them an original taste, flavor and succulence.

Many dishes in Ukrainian cuisine are stuffed or larded. Especially tasty are dishes with meat and vegetables; cabbage rolls,' beef and mushrooms stewed in casseroles, home-made Ukrainian sausages with onion, potato rolls stuffed with mushrooms, and others. Ukrainian dishes made from poultry are very popular, for instance Cutlets a la Kiev. Ukrainian national cuisine is rich in dishes and in a variety of delicacies made from flour. The most popular are vareniki, mlintzi, buckwheat bread, etc.

Ukrainian cuisine is also rich in fruit and berry desserts and drinks. For centuries Ukrainians have prepared their own drinks: homemade nalivkas (fruit liquor), brandies, varenukhas, tertukhas, kvass, and uzvarets. The development of the food industry, a new variety of farm products led to inventing new dishes. Despite the use of new products, kitchen-laboratory combined recipes and industrial technology of food preparation, the national essence of Ukrainian dishes has been preserved.

As a result of close economic, cultural and trade ties, a number of dishes of different nations from all over the world have been introduced into Ukrainian cuisine. And many Ukrainian dishes I borsch, vareniki, larded meat, home-made sausage, stuffed fish and others are especially popular abroad.

Stock exchange

A stock exchange, share  market or bourse is a corporation or mutual organization which provides «trading» facilities for stock brokers and traders, to trade stocks and other securities. Stock exchanges also provide facilities for the issue and redemption of securities as well as other financial instruments and capital events including the payment of income and dividends. The securities traded on a stock exchange include: shares issued by companies, unit trusts and other  investment products and bonds. To be able to trade a security on a certain stock exchange, it has to be listed there. Usually there is a central location at least for recordkeeping, but trade is less and less linked to such a physical place, as modern markets are electronic networks, which gives them advantages of speed and cost of transactions. Trade on an exchange is by members only. The initial offering of stocks and bonds to investors is by definition done in the primary market and subsequent trading is done in the secondary market. A stock exchange is often the most important component of a stock market. Supply and demand in stock markets is driven by various factors, such as affecting the price of stocks.

There is usually no compulsion to issue stock through the stock exchange itself, nor must stock be subsequently traded on the exchange. Such trading is said to be off exchange or over-the-counter. This is the usual way that bonds are traded. Increasingly, stock exchanges are part of a global market for securities.


The English usually have four meals a day: breakfast, lunch, tea (five o'clock) and dinner. Breakfast can be a full "English breakfast" of corn-flakes with milk and sugar, or bacon and eggs, toast and marmalade, tea or coffee. Some people, however, have just a cup of tea or coffee with a toast or something similar. This is usually called a "continental breakfast".

At midday everything is stopped for lunch. Most offices and small shops are closed for an hour and the city pavements are full of people on their way to cafes, coffee bars, restaurants. Factory and plant workers usually eat in their canteens. The English like what they call "good plain food". Usually they like steak, roast beef, Yorkshire pudding, and fish and chips.

Afternoon tea is taken at about five o'clock, but it can hardly be called a meal. It is a cup of tea and a cake or biscuits. At the weekends afternoon tea is a special occasion. Friends and visitors are often invited to have a chat over a cup of tea. Dinner is the most substantial meal of the whole day. It is usually eaten at seven o'clock. The first course may be soup (though the English don't like it very much). The main course will often be fish or meat, perhaps the traditional roast beef of old England, and a lot of vegetables. The next course will be something sweet and often baked, such as a fruit pie. Last of all there may be cheese, often with biscuits.

It is common knowledge that the English are very fond of tea. They like to have "a nice cup of tea" six or eight times a day, sometimes even more. On Christmas Day a roast turkey is traditionally cooked for dinner. It is usually followed by Christmas pudding.

Staying  at the hotel.

When you come to another country or city you can stay at your friend’s house or flat. But if you haven’t got any relatives or friends you may stay at a  hotel. There are 2 sorts of hotels: at the seaside and  in city The hotels at the seaside usually occupied big territory . And  the services and facilities are usually better there then in city hotels. You can get more things free. Also at the seaside hotels food is served usually 2 of 3 times a day and in city hotels you can get only breakfast . Before you arrive somewhere you can make arrangements about a room of the hotel you’ll choose. You can call at the hotel of send them a fax or telegram which numbers you can find in the advertisement. If you haven’t done it , when  you arrive at the hotel it is necessary to come up to the reception   desk .There a person can order a room. First of all you must fill in an arrival card. In this card you must gave information about yourself. Your name and surname, telephone number and address besides it is necessary  to point out how long are you going to stay here. Also among the seaside hotels the best with club system . Usually  on the territory of such hotels there are 4-5 storied building with single rooms, double rooms, and suites and separate there are family cottages. The area of such hotels is usually very big about 50hectores  . Club system allows to take free any , soft drinks, food 24 hours a day, because everything is included into the price of  the tour. There are all day room services , dry cleaners, laundries. In the rooms there is a refrigerator, bathroom, a satellite TV and direct dial phone. Also  such hotels have their own  place on the beach with comfortable sun beds .You can spend time riding horses, playing    tennis, golf, polo, visiting shops, which  are usually situated in the territory of the hotels. In the evenings you can go to the disco or to the restaurant . The menu in the restaurants including different cuisine’s  such as :French, Spanish, Chinese, Turkish, Russian and so  on. You can order a yacht tour to some historical places (if any) or something like that. After visiting such hotels you’ll return home  happy and refreshed.


Computer studies is a subject in many schools. Many young people have personal computers. Ninety-six per cent of them are males of all ages. All of them spend an average of twenty hours per week on home computers. The majority of the adults also use computers at work. About one in three hundred computerowners, so-called computer addicts, spends almost all his time using computers. All the computer addicts are very educated. They have been interested in science and technology from a very early age and they are usually very shy people who like being alone.

A survey in a school showed that fewer girls are interested in computers because girls are less likely to have a computer. Even if they have one, they use them less frequently than boys. Possibly it is because we think of computers as something to do with maths and science, which are traditionally "male" subjects. Possibly it is because most of the computer teachers are men, who give the girls less attention. Possibly parents think it is less important for girls to have computer skills.

Computer addicts love debugging, develop programs and love learning programming languages. They learnt to communicate with other users through computer networks and the people they met in school and work think of them as experts who could help and advise when they had problems with their machines. A few spend their time "hacking" and one addict left a message on a computer of Buckingham House. Very few computer addicts play computer games, but many people use a computer exclusively for games.

Some parents worry about computer games because they think their children won't be able to communicate with real people in the real world. But parents do not need to worry. According to research computer addicts usually do well after they have left school. Parents also do not need to worry that computer addiction will make their children become unfriendly and unable to communicate with people. It is not the computer that makes them shy. In fact, what they know about computers improves their social lives. They become experts and others come to them for help and advice. For most children computer games are a craze. Like any other craze, such as skate-boarding, the craze is short-lived. It provides harmless fun and a chance to escape. If we didn't have these computer addicts, we wouldn't have modern technology. They are the inventors of tomorrow.


Millions of people all over the world spend their holidays travelling. They travel to see other countries and continents, modern cities and the ruins of ancient towns, they travel to enjoy picturesque places, or just for a change of scene. It is always interesting to discover new things, different ways of life, to meet different people, to try different food, to listen to different musical rhythms.

Those who live in the country like to go to a big city and spend their time visiting museums and art galleries, looking at shop windows and dining at exotic restaurants. City-dwellers usually like a quiet holiday by the sea or in the mountains, with nothing to do but walk and bathe and laze in the sun.

Most travellers and holiday-makers take a camera with them and take pictures of everything that interests them — the sights of a city, old churches and castles, views of mountains, lakes, valleys, plains, waterfalls, forests, different kinds of trees, flowers and plants, animals and birds.

Later, perhaps years later, the photos will remind them of the happy time they once had. People travel by train, by plane, by boat, and by car. All ways of travelling have their advantages and disadvantages. And people choose one according to their plans and destinations.

If we are fond of travelling, we see and learn a lot of things that we can never see or learn at home, though we may read about them in books and newspapers and see pictures of them on TV. The best way to study geography is to travel, and the best way to get to know and understand people is to meet them in their own homes.

Corporation (or Company)

A corporation (or company) is the most expensive way to organize a business. Corporations issue stock in shares, which are certificates of owning part of the corporation's capital. Shares certify that a definite sum of money has been invested by a stockholder (or shareholder), who may own one or many shares, and that he or she has the right to definite annual dividends. Stockholders also have the right to attend the stockholders' meetings, which are nominally the supreme governing body of a corporation. Corporations, or companies, may be public, with an unlimited number of stockholders, and with stocks being traded freely at the stock exchange by brokers. The stock exchange is a place where stocks are bought and sold. A corporation can also be owned privately (private company). In that case, it has a limited number of stockholders, and shares arе not sold by brokers at the stock exchange; only stockholders themselves can sell them.

Setting up a corporation is a long and difficult process, beginning with issuing stock and organizing a subscription. Legal registration must be completed, by which the company receives authorization to open up business as a corporation. Corporations, however, can raise the greatest amount of investment capital because an unlimited number of shares can be sold. Stockholders own the corporation, but they do not necessarily work in it (though some of them certainly may). They do not even need to run the corporation. It is run by directors or managers (executives) who often are not stockholders themselves, but are employed by the corporation. Those stockholders who hold more shares have more votes at the annual stockholders' meeting and can have a greater influence on decisions taken.

Corporations have great advantages that make them the strongest and most powerful form of business, ensuring the greatest profits.

Sole Proprietorships

From a legal point of view, there are two simplest ways of organizing a business.

The first is sole proprietorship, sometimes called single proprietorship, or individual proprietorship (in American English). It is the simplest and the cheapest method of starting a business, because a sole proprietor invests his or her own capital and personal assets (anything that belongs to the person), or gets a loan from a bank. He or she alone decide» what he or she will do to achieve the objective of any business - profit.

So, to start a sole proprietorship, you only require the capital to invest and, of course, knowledge of the local laws.


The second simple form of business organization is a partnership. In a partnership, no less than two, and no more than twenty people (according to British law) pool their property, capital (including intellectual capital), efforts, and managerial talents to do business and gain profits. The co-owners make a written agreement regarding how to invest capital and share dividends, called an Agreement on Capital and Dividends Share. They also write a Statute of their partnership where all the rights and duties of co-owners are regulated. The Statute is al legal document, and its contents arc regulated by law. At least one of the partners has unlimited liability, but quite often every co-owner is liable for all the debts of the partnership.

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