Методические указания по составлению и оформлению научного доклада на профессиональную тему на английском языке. Малетина Л.В. - 19 стр.

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19
occur, it is recommended that all accountants familiarise themselves with these changes and the
subsequent effects on management accounting. Furthermore, consideration should also be given
to how these changes could be most efficiently implemented in accounting workplaces.
The passive voice is used here to emphasise what could be done and how it could be done rather
than who might do it.
Note the passive form ' be most efficiently implemented' after the modal verb 'could'.
Also note the insertion of the qualifying words 'most efficiently' between the two parts of the
passive verb form.
(Adapted from: P.V.Cotesta, G.M.Crosling and H.M. Murphy, Writing for Accounting Students,
1998, Butterworths, Australia. p. 26.)
6. LEXICAL CHUNKS IN TECHNICAL REPORT
6.1. Introduction
Examples:
"In recent times the concept of... has gained wide acceptance in...";
"Based mainly on...";
"SMITH (1969) and JAMES (1969) documented a...";
"SULE (1988) pointed out that different factors control ... and proposed a...";
"EMER & ZEYER (1996) summarised the main points which specifically apply to...";
"most of the above summarised concepts and models were derived from...";
"this is due to various circumstances including...";
"continued investigations are needed in order to produce...";
"the cause of others however, remains unknown...";
"recognition of the consequences of changes...";
"analysis has opened new avenues for research on many facets of....";
"differing from the... ";
"by correlation with other areas where similar studies have been carried out..."
6.2. Key Objectives of the Technical report
Examples:
"As much controversy surrounds...";
"it is proposed to apply the concepts above to the....";
"in order to correlate the changes determined with those established in other areas...";
"The project aims at...";
"obtaining a detailed..." ;
"unravelling local ... for determining global..." ;
"Interregional and intercontinental comparisons of numerous local ... placed within a refined
framework are essential for obtaining a more accurate picture of ...";
"the need for improved temporal resolution in order to provide a sound database for testing
models has lead to the recognition of...";
"A preliminary study by HAHN (1999) demonstrated that a detailed investigation is feasible ...".

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