competitiveness (конкурентоспособность) and productivity (производительность).
A corporation is a specific legal form of organization of persons and resources which is established (создается) for the purpose (в целях) of conducting business (вести дело) and making profits (извлекать выгоду).
The corporation may own property (владеть собственностью), sue or be sued in court (выступать истцом и ответчиком в суде) and make contracts (подписывать контракты). For this reason, the corporation is an ideal means for the conduct of business.
The corporate form (корпоративная форма бизнеса) of business has some advantages. First, large corporations hire (нанимают на работу) talented managers and specialists to conduct (чтобы вести) the business. Second, the owners of shares (владельцы акций) have limited liability (ограниченная юридическая ответственность) - they are not responsible ( не отвечают) for corporate debts (за корпоративные долги). Third, the corporation is not damaged (не рарушается) by the death (смерть) or disinterest of a particular person.
One disadvantage is taxation (налогообложение). As a separate legal unit (отдельная юридическая единица), the corporation must pay taxes (платить налоги). Then when the corporation pays profits (выплачивает прибыль) to individuals in the form of dividends (в виде дивидендов), the individuals are taxed again on these dividends. This is known as double taxation (двойное налогообложение). Another disadvantage is that the ownership (собственность) becomes separated (отделяется) from management ( от управления0 . Sometimes managers act more in their own interest than those of stock holders (акционеры).
Answer these questions:
1) What is a corporation?
2) What do a corporation do?
3) What activ
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