Методические указания по составлению и оформлению научного доклада на профессиональную тему на английском языке. Малетина Л.В. - 18 стр.

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18
A8
Example B is better.
Example A is weak because it does not restate the key features of the two designs. It does
attempt to give a conclusion by pointing out that the cars are more expensive than cars based on
current technology, but does not mention which aspects of the designs cause the extra expense.
Moreover, it does not make any recommendation about which is the better design. The comment
about the importance of developing cleaner technology belongs in the introduction, as it is
establishes the need for the work done. Furthermore, the writer does not use impersonal
language.
5. LANGUAGE IN CONTEXT PASSAGES
Executive summary
The purpose of this report is to assess the impact of globalisation on management accounting and
to outline changes which need to be implemented as a response to globalisation. The report
suggests that management accounting needs to focus on a range of information apart from the
financial, to make more informed decisions.
The passive voice is used here because it is unimportant to mention or because it is not known
yet who might implement the changes.
Note the passive form be implemented after the modal verb 'need to', which has the meaning
should.
It is argued that, in the past, management accounting involved supplying figures to organisations.
However, in the global marketplace, management accountants are expected to actively facilitate
decision-making and to assist in the management of transnational corporations. It is further
argued that traditional management accounting techniques are no longer relevant. Rather,
concentration needs to be given to providing additional benefits to organisations such as timely,
quality and focused information which can initiate effective management action.
The passive voice is used here to emphasise what needs to happen rather than who should do it.
Note the passive form be implemented after the modal verb 'need to', which has the meaning
should.
The passive voice is used in the phrase 'It is further argued' to avoid using the informal personal
pronoun 'I'. Reports typically adopt a formal impersonal tone.
Note that the form of the verb 'to be' always agrees in number and person with its subject, unless
preceded by a modal.
The passive voice is used here to emphasise which people are expected to perform rather than
who expects them to perform.
Note that the form of the verb 'to be' always agrees in number and person with its subject, unless
preceded by a modal.
With rapid market changes, constant cost control and quality improvement, as well as meeting
customers' needs, are essential requirements of a management accountant's portfolio. For this to

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