UNIDAD I: USO DEL DICCIONARIO

La finalidad de esta unidad es hacer del diccionario una herramienta de gran utilidad para la interpretación de textos en Ingles; permitiendo identificar la naturaleza de las palabras que lo componen.


Accountancy Profession's Strategic Oversight can Future-proof Businesses Worldwide, says ACCA

Global business leaders expect finance professionals to take on a more strategic role in the future, with more than half of respondents to a new research from ACCA believing the ethical integrity of finance professionals will become increasingly important.

The value creation model for business: 2010 and beyond sought the opinions of over 500 senior business people in nine countries about the role of the finance professional now and in the future.

Helen Brand, Chief Executive at ACCA on the publication of this study says:  "We expect to see a new focus being placed by organizations on how they source and develop the skills and capabilities of their finance employees to create value, not just to their employers but within the wider economy."

The research shows that business leaders believe that:

-   accountants will help to improve the ethical standards across an organization with over half of respondents (58%) believing this guardianship role will become more important in the future.

-   the role of the finance professional is now more visible and more responsible, and that this has been the case since the global economic crisis. They also believe that this visibility and responsibility will continue and grow in the future.

-   accountants will bring greater oversight and supervision in an increasingly global regulatory environment, and help organizations manage risk more effectively. Indeed two-thirds of respondents placed risk management and internal control among the top skills required of accountants going forward (67%).

This new research builds on previous surveys by ACCA to build a compelling body of evidence about the significant role accountants play as ‘value creators’ in the business world by serving the public interest, restoring stakeholder confidence and ensuring long-term sustainable wealth creation.

Helen Brand adds: "In the future, we predict an increased need for highly-talented professionals, particularly in emerging markets. Organisations need to be prepared to invest in their people to ensure that their finance professionals are seen as leaders in the business, central to decision-making. Professional accountants already bring value through financial analysis, forecasting and an ethical approach. By enhancing their expertise in risk management, internal control and strategic decision-making, we believe accountants will be at the heart of business."

Helen Brand concludes: "Sustainability is also a key feature for the finance professional of the future. Fifty-six per cent of business leaders expect the finance professional to be involved to a greater extent in sustainability and corporate and social responsibility issues.

"The finance professional of the future will bring greater oversight. As the global economy returns to growth, we will see the influence of professional accountants in all economies and particular emerging markets, come to the fore. They will help to create the infrastructure and develop codes of governance that bring about responsible and sustainable business practices."

http://www.accountancy.com.pk/newsprac.asp?newsid=718

HOMEWORK: Seleccione un texto en Ingles relacionado con tu campo de experticia, y desarrolla los siguientes tópicos:

1.- Lee tu texto y subraya 2 palabras nuevas, busca en el diccionario y escribe el significado que mejor se adapte al contexto donde se encuentra.

Expect:  [ɪk’spekt]. vi. Esperar.  (Palabra de Contenido)

Within:  [wɪð’ɪn]. prep. Dentro de. (Palabra de Función)

Increasingly: [ɪn’kri:sɪŋlɪ]. adv. Cada vez mas; Crecientemente. (Palabra de Función)

2.- Busca y Subraya dos ejemplos para cada una de las siguientes categorías:
Sustantivos:

·         Leaders

·         Accountants

Adjetivos:

·         The.

·         An.

Adverbios:

·         Increasingly.

·         Effectively.

Verbos:

·         Develop

·         become

Conjunciones:

·         And.

·         That.

Preposiciones:

·         Of.

·         About.

Artículos:

·         The

·         A

Prefijos:

No se encontraron en el texto.

Sufijos:

·         Sustainable.

·         Highly.

Cognados Falsos:

No se encontraron en el texto.

Cognados Verdaderos:

·         Visible.

·         Global.

3.- Idea principal del texto.

El papel a desempeñar por los profesionales de la contabilidad en el futuro, basado en las expectativas de los empresarios.4.- Resumen del texto en español:

Los empresarios esperan que los profesionales de las finanzas a asuman un papel más estratégico en el futuro.

Un estudio basado en las opiniones de 500 empresarios arrojó entre otros aspectos, lo siguiente:

- El papel del profesional de las finanzas debe ser más visible y aún más responsable. Esperan ver nuevos enfoques, habilidades y capacidades de los Contadores para crear valor al patrimonio de sus empleadores dentro de la economía en general.

- Los Contadores deberán implementar una mayor vigilancia y supervisión en un entorno regulador cada vez más global y ayudar a las organizaciones gestionar el riesgo con mayor eficacia.

A medida que la economía vuelva al crecimiento mundial, se espera la influencia de los contadores profesionales en todas las economías y en particular los mercados emergentes, pasando a primer plano. Ellos le ayudarán a crear la infraestructura y el desarrollo de lineamientos de buena gestión que llevan sobre las prácticas comerciales responsables y sostenibles. "