Вопрос № 1057989 - Английский язык

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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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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 …

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Pricing Methods
1. Price is a very important weapon that can be used to persuade consumers to buy. Price is one of many factors that determine the demand for a product. What are the most common pricing methods adopted by firms?
2. Cost-plus pricing is a very simple pricing method and is perhaps the most common. A firm may calculate its average costs of producing a product and simply add a profit «mark up», say 10 %, on to average costs. This mark-up could be changed to allow for the effects of competition and economic conditions, e.g. where there is a lot of competition this mark-up may be lowered or when business is good the mark-up could be raised.
3. Marginal-cost pricing differs from the above in that the firm looks not at its average costs but marginal costs, i.e. the firm calculates the additional cost of producing the next unit or set of units of output and the firm charges a price (plus a ‘mark-up’) according to the marginal cost. A typical example is found in the shoe repair business. There appear to be no standard prices for repairing shoes. What tends to happen is that the cobbler examines the shoes and makes a quick estimate of how much material and time it will take to repair them. Larger shoes, those made of leather and those in greater disrepair have a higher marginal cost and therefore a higher price is charged for their repair.
4. Price discrimination: several firms are able to charge different prices for a similar product. This is known as price discrimination. British Rail (BR), for example, charges different consumers such as businessmen and women, children, senior citizens and students different prices and also charges different prices according to the time of journey, e.g. peak, off-peak, weekly and week-end.
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Radar applications
1. The information provided by radar includes the bearing and range (and therefore position) of the object from the radar scanner. It is thus used in many different fields where the need for such positioning is crucial. The first use of radar was for military purposes: to locate air, ground and sea targets. This evolved in the civilian field into applications for aircraft, ships, and roads.
2. In aviation, aircraft are equipped with radar devices that warn of obstacles in or approaching their path and give accurate altitude readings. The first commercial device fitted to aircraft was a 1938 Bell Lab unit on some United Air Lines aircraft. Such aircraft can land in fog at airports equipped with radar-assisted ground-controlled approach systems in which the plane's flight is observed on radar screens while operators radio landing directions to the pilot.
3. Marine radars are used to measure the bearing and distance of ships to prevent collision with other ships, to navigate, and to fix their position at sea when within range of shore or other fixed references such as islands, buoys, and lightships. In port or in harbour, vessel traffic service radar systems are used to monitor and regulate ship movements in busy waters. Police forces use radar guns to monitor vehicle speeds on the roads.
4. Meteorologists use radar to monitor precipitation. It has become the primary tool for short-term weather forecasting and watching for severe weather such as thunderstorms, tornadoes, winter storms, precipitation types, etc. Geologists use specialized ground-penetrating radars to map the composition of Earth's crust.
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Closed-circuit television
1. Closed-circuit television (CCTV) is the use of video cameras to transmit a signal to a specific place, on a limited set of monitors. It differs from broadcast television in that the signal is not openly transmitted, though it may employ point to point, point to multipoint, or mesh wireless links. Though almost all video cameras fit this definition, the term is most often applied to those used for surveillance in areas that may need monitoring such as banks, casinos, airports, military installations, and convenience stores. Videotelephony is seldom called «CCTV» but the use of video in distance education, where it is an important tool, is often so called.
2. In industrial plants, CCTV equipment may be used to observe parts of a process from a central control room, for example when the environment is not suitable for humans. CCTV systems may operate continuously or only as required to monitor a particular event. A more advanced form of CCTV, utilizing digital video recorders (DVRs), provides recording for possibly many years, with a variety of quality and performance options and extra features (such as motion-detection and email alerts).
3. More recently, decentralized IP-based CCTV cameras, some equipped with megapixel sensors, support recording directly to network-attached storage devices, or internal flash for completely stand-alone operation. Surveillance of the public using CCTV is particularly common in many areas around the world including the United Kingdom, where there are reportedly more cameras per person than in any other country in the world. There and elsewhere, its increasing use has triggered a debate about security versus privacy.
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International Telecommunication Union
1. The International Telecommunication Union, originally founded as the International Telegraph Union, is a specialized agency of the United Nations which is responsible for information and communication technologies. The International Telecommunication Union coordinates the shared global use of the radio spectrum, promotes international cooperation in assigning satellite orbits, works to improve telecommunication infrastructure in the developing world, and assists in the development and coordination of worldwide technical standards.
2. The International Telecommunication Union also organizes worldwide and regional exhibitions and forums, such as ITU TELECOM WORLD, bringing together representatives of government and the telecommunications and ICT industry to exchange ideas, knowledge and technology.
3. The International Telecommunication Union is active in areas including broadband Internet, latest-generation wireless technologies, aeronautical and maritime navigation, radio astronomy, satellite-based meteorology, convergence in fixed-mobile phone, Internet access, data, voice, TV broadcasting, and next-generation networks.
4. The International Telecommunication Union is based in Geneva, Switzerland, is a member of the United Nations Development Group and its membership includes 193 Member States and around 700 Sector Members and Associates.
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