Вопрос № 99817 - Английский язык

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Composition of tribunals and procedure
1. A tribunal consists of three members. The chairperson is normally the only legally qualified member. The other two are lay representatives who usually have special expertise in the area governed by the tribunal, gained from practical experience. The tribunal will also have all the usual administrative support enjoyed by a court: hearing clerks, who are responsible for administering procedures, clerical staff, and hearing accommodation.
2. The intention of tribunals was to provide a less formal proceeding in winch claimants could lodge claims and respondents defend claims, and ultimately resolve their disputes without the need for legal representation. However, procedures have become more complicated and cases brought before tribunals are often presented by solicitors and barristers. For example, a case of unfair dismissal – where an employer appears to not be acting in a reasonable way in removing an employee – could be brought to an Employment Tribunal. Procedure at that Tribunal may include a stage where a government agency tries to broker a settlement so that a claim may be withdrawn.
3. The costs of the hearing are borne by the public purse that is, paid from tax revenue but legal representation is at the cost of each party. Witness statements are normally exchanged before the hearing and at the hearing both parties may question witnesses and address the Tribunal. The Tribunal can refer to decisions of higher courts before making its decision in a specific case.
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Composition of tribunals and procedure
1. A tribunal consists of three members. The chairperson is normally the only legally qualified member. The other two are lay representatives who usually have special expertise in the area governed by the tribunal, gained from practical experience. The tribunal will also have all the usual administrative support enjoyed by a court: hearing clerks, who are responsible for administering procedures, clerical staff, and hearing accommodation.
2. The intention of tribunals was to provide a less formal proceeding in winch claimants could lodge claims and respondents defend claims, and ultimately resolve their disputes without the need for legal representation. However, procedures have become more complicated and cases brought before tribunals are often presented by solicitors and barristers. For example, a case of unfair dismissal – where an employer appears to not be acting in a reasonable way in removing an employee – could be brought to an Employment Tribunal. Procedure at that Tribunal may include a stage where a government agency tries to broker a settlement so that a claim may be withdrawn.
3. The costs of the hearing are borne by the public purse that is, paid from tax revenue but legal representation is at the cost of each party. Witness statements are normally exchanged before the hearing and at the hearing both parties may question witnesses and address the Tribunal. The Tribunal can refer to decisions of higher courts before making its decision in a specific case.
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A tribunal is represented by …

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Professor: “Has anyone got any questions?”

Student: “_____________________”

Lady of the Snows is another name for …

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Alice: Where are you going, Paul?
Paul: 1_______.
Alice: Do you often work in the Internet centre?
Paul: Not very often. But I like to work 2_______.
Alice: As far as I’m concerned, a computer is almost a human machine!
Paul: Oh, I believe that 3_______. A computer usually replaces people in dull, routine tasks. It works according to 4_______, given to it.
Alice: In my opinion, it’s a fascinating machine.
Paul: Exactly.

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Specialized Accounting
1. Accounting and Bookkeeping is the process of identifying, measuring, recording, and communicating economic information about an organization or other entity. Bookkeeping is the record-keeping aspect of accounting. Accounting principles are applied in the preparation of financial statements and other financial information. Of the various specialized areas of accounting that exist, the three most important are auditing, income taxation, and accounting for non-business organizations.
2. Auditing is the examination, by an independent accountant, of the financial data, accounting records, business documents, and other documents of an organization in order to attest to the accuracy of its financial statements. Large private and public enterprises also maintain an internal audit staff to conduct examinations concerned with operating efficiency and managerial effectiveness.
3. Income taxation is the second specialized area of accounting. Preparing an income tax form consists of collecting information and presenting data in a certain order; therefore, both individuals and businesses frequently hire accountants to determine their taxes.
4. Accounting for non-business organizations, such as universities, hospitals, churches, trade and professional associations is the third area of specialization. These organizations differ from business enterprises in that they do not have a profit orientation, and they have no defined ownership interests. As a result, these organizations have differences in record keeping, in accounting measurements, and in the format of their financial statements.
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When the financial documents of an organization are examined by an independent accountant in order to attest to the accuracy of its financial statements we can speak of …