What were the duties of a Ride Officer in the Excise? Firstly, the expression “Ride” is very descriptive. A Collection was a County sized area split into Divisions, which were further split into Rides. A Ride was an area that one man on horseback, (thus Ride), could cover to perform his duties of assessing and collecting Duty. Excise duty was levied on many products and the list of products changed with time. The necessities of life – meat, salt, leather, beer, and clothes were all affected and the Excise Officer had wide powers of entry and search. Duty on brewing and distilling were the major part of the role.
As far as brewers and brewing are concerned, the duties of the Excise Officer have changed very little over the centuries. During the brewing of a particular brew of beer, the process starts with the mash. This is where the water, malt and hops are all heated together in a huge vat. Measurements of quantity were taken at this stage. When the brewing and fermenting process were completed, the Excise Officer would test the beer for its alcoholic content and quantity. Duty was levied on these figures.
The Officer would have to keep a Journal and various Books detailing his assessment of duty due and amounts. These records were regularly inspected by his Supervisor. Inevitably, such close contact with breweries and beer led to occasional recordings of intoxicated Officers and subsequent punishment or dismissal from the service.
It is clear that in order to perform his duties, an Excise Officer would of necessity had to have been both able to read and write well and possess a good grasp of arithmetic for the calculations involved. This was at a time when many would sign their name on documents with their mark or a simple cross.
(From: www.marks-family.co.uk)
Text 32
Read the article and speak on its main idea.
Customs always right
By Oleg Yankelev, analyst of Institute for Financial Studies
After product’s customs clearance, its circulation will be monitored not only by taxation authorities but by the customs as well.
Pursuing this aim, the State Customs will be entitled to request and receive commercial documents, accounting reports and any other related information as well as to inspect importer’s premises. Also, the State Customs Committee will hold the right to carry out customs revisions – general inspection of companies’ activities that participate in foreign economic activity.
The inspections empower customs officials to enter importers’ territory with resistance suppression and open closed rooms.
Office of public prosecutor is to be notified of such law acts post factum. Thus, additionally to taxation authorities and law-enforcement bodies, the law being effective creates a new law-enforcement and inspecting body.
(From: www.ifs.ru)
Text 33
Render the text in English.
Таможенные платежи теперь можно заплатить через Интернет
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ФТС России создала условия для оплаты таможенных платежей через сеть «Интернет» при помощи таможенных карт РАУНД.
Координатором эмиссии таможенных карт РАУНД является Мультисервисная платежная система. Первая операция по уплате таможенного платежа через сеть «Интернет» посредством таможенных карт РАУНД успешно проведена 15 марта 2013 года.
При новом способе уплаты таможенных платежей участник ВЭД может осуществлять оплату таможенных платежей непосредственно в процессе электронного декларирования. При этом отсутствует необходимость в физическом присутствии работника на таможенном посту или в установке POS-терминала в офисе участника ВЭД.
При проведении интернет-платежей таможенная карта РАУНД обеспечивает высокий уровень безопасности благодаря использованию электронной подписи плательщика, а также разового SMS пароля. После осуществления платежа информация об оплате моментально поступает в информационную систему ФТС России.
(From: www.customsonline.ru)
References and Sources
1. Макрусев В.В. и др. Основы управления таможенными органами России. М.: Изд-во Российской таможенной академии, 2009.
2. Макрусев В.В. Таможенный менеджмент. СПб: ИЦ Интермедия, 2012.
3. Customs Modernization Handbook / Ed. by Luc de Wolf, Jose B. Sokol. The World Bank. Washington, D.C., 2005.
4. Customs Scientific Journal. Special Edition. No.1. ROCB & RTCs. European Region, 2012.
5. Fabozzi F.J., Peterson P.P. Financial Management & Analysis. Hoboken, New Jersey: John Wiley &Sons, Inc. 2003.
6. Implementing e-customs in Europe //www.worldcustomsjournal.org/ Доступ 01.11.12.
7. Knowles G. Quality Management. Graeme Knowles & Ventus Publishing ApS, 2011.
8. Patterson C. Business Briefs: Business Theory Made Simple. Coleman Patterson & Ventus Publishing ApS, 2010.
9. Quinn S. Management Basics. Susan Quinn & Ventus Publishing ApS, 2010.
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10. Senyucel Z. Managing the Human Resource in the 21st Century. Zorlu Senyucel & Ventus Publishing ApS, 2009.
Contents
ПРЕДИСЛОВИЕ.……………………………………………………….3
PART I. GENERAL MANAGEMENT………………………………….5
Module 1. The manager’s job……………………..……………………..5
Module 2. Organization theory………………………………………….13
Module 3. Types of organizations…..…………………………………..22
Module 4. Management styles...………………………………………..30
Module 5. Human resource management..……………………………..41
Module 6. Organizational culture..……………………………………..54
Module 7. Group and team management.……………………………….64
Module 8. SWOT analysis……………...……………………………….74
Module 9. Marketing mix………………………………………………..85
Module 10. Quality management ……………………………………….97
PART II. SPECIAL MANAGEMENT………………………………...108
Module 11. The Federal Customs Service.…………………………….108
Module 12. Customs as an organization……………………………….120
Module13. Customs automation…..…………………………………...131
Module 14. Risk management in customs procedures...……………….141
Module 15. Financial management……..……………………………...151
Module 16. Customs duties and taxes…………..……………………...162
REVISION TESTS...…………………………………………………..172
SUPPLEMENTARY READING (Texts for self-study).………………204
References and Sources...……………………………………….……...238
Учебное издание
Людмила Николаевна Великова
АНГЛИЙСКИЙ ЯЗЫК ДЛЯ МЕНЕДЖЕРОВ
ТАМОЖЕННОЙ СЛУЖБЫ
Учебное пособие
Издано в авторской редакции
Подписано в печать
Формат 70х100/16. Усл. п. л. 19,5.
Тираж 500 (1-й завод 1 – 120 экз.).
* In case you have negative answers, you are recommended to review the corresponding parts of the unit or study some extra material which describes these issues.