Файл: Технологический университет.docx

The most primitive part of the brain, shared with all species that have more than a minimal nervous system, is the brainstem surrounding the top of the spinal cord. This root brain regulates basic life functions like breathing and the metabolism of the body's other organs, as well as controlling stereotyped reactions and movements. This primitive brain cannot be said to think or learn; rather it is a set of preprogrammed regulators that keep the body running as it should and reacting in a way that ensures survival. This brain reigned supreme in the Age of the Reptiles: Picture a snake hissing to signal the threat of an attack.

From the most primitive root, the brainstem, emerged the emotional centers. Millions of years later in evolution, from these emotional areas evolved the thinking brain or "neocortex," the great bulb of convoluted tissues that make up the top layers. The fact that the thinking brain grew from the emotional reveals much about the relationship of thought to feeling; there was an emotional brain long before there was a rational one. The most ancient root of our emotional life is in the sense of smell, or, more precisely, in the olfactory lobe, the cells that take in and analyze smell. Every living entity, be it nutritious, poisonous, sexual partner, predator or prey, has a distinctive molecular signature that can be carried in the wind. In those primitive times smell commended itself as a paramount sense for survival.
(Яроцкая, Л. В. Учебник английского языка : для студентов психологических специальностей)

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Вариант 1 для направления подготовки 27.03.02 Управление качеством

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MECHANICAL PROPERTIES OF MATERIALS
Materials Science and Technology is the study of materials and how they can be fabricated to meet the needs of modern technology. Using the laboratory techniques and knowledge of physics, chemistry, and metallurgy, scientists are finding new ways of using metals, plastics and other materials. Engineers must know how materials respond to external forces, such as tension, compression, torsion, bending, and shear. All materials respond to these forces by elastic deformation. That is, the materials return their original size and form when the external force disappears. The materials may also have permanent deformation or they may fracture. The results of external forces are creep and fatigue.

Compression is a pressure causing a decrease in volume. When a material is subjected to a bending, shearing, or torsion (twisting) force, both tensile and compressive forces are simultaneously at work. When a metal bar is bent, one side of it is stretched and subjected to a tensional force, and the other side is compressed. Tension is a pulling force; for example, the force in a cable holding a weight. Under tension, a material usually stretches, returning to its original length if the force does not exceed the material's elastic limit. Under larger tensions, the material does not return completely to its original condition, and under greater forces the material ruptures.

Fatigue is the growth of cracks under stress. It occurs when a mechanical part is subjected to a repeated or cyclic stress, such as vibration. Even when the maximum stress never exceeds the elastic limit, failure of the material can occur even after a short time. No deformation is seen during fatigue, but small localized cracks develop and propagate through the material until the remaining cross-sectional area cannot support the maximum stress of the cyclic force. Knowledge of tensile stress, elastic limits, and the resistance of materials to creep and fatigue are of basic importance in engineering. Creep is a slow, permanent deformation that results from a steady force acting on a material. Materials at high temperatures usually suffer from this deformation. The gradual loosening of bolts and the deformation of components of machines and engines are all the examples of creep. In many cases the slow deformation stops because deformation eliminates the force causing the creep. Creep extended over a long time finally leads to the rupture of the material.
(Атрохин А.М. Сборник текстов по дисциплине «Иностранный язык (деловой)» (английский язык))

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Вариант 2 для направления подготовки 27.03.02 Управление качеством

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METALWORKING PROCESSES
Metals are important in industry because they can be easily deformed into useful shapes. A lot of metalworking processes have been developed for certain applica­tions. They can be divided into five broad groups:

1. Rolling,

2. Extrusion,

3. Drawing,

4. Forging,

5. Sheet-metal forming.

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During the first four processes metal is subjected to large amounts of strain (deformation). But if deformation goes at a high temperature, the metal will recrystallize — that is, new strain-free grains will grow instead of deformed grains. For this reason metals are usually rolled, extruded, drawn, or forged above their recrystallization temperature. This is called hot working. Under these conditionsthere is no limit to the compressive plastic strain to which the metal can be subjected. Other processes are performed below the recrystalli­zation temperature. These are called cold working. Cold working hardens metal and makes the part stronger. However, there is a limit to the strain before a cold part cracks.

Rolling

Rolling is the most common metalworking process. More than 90 percent of the aluminum, steel and copper produced is rolled at least once in the course of produc­tion. The most common rolled product is sheet. Rolling can be done either hot or cold. If the rolling is finished cold, the surface will be smoother and the product stronger.

Extrusion

Extrusion is pushing the billet to flow through the orifice of a die. Products may have either a simple or a complex cross section. Aluminum window frames are the examples of complex extrusions.

Tubes or other hollow parts can also be extruded. The initial piece is a thick-walled tube, and the extruded part is shaped between a die on the outside of the tube and a mandrel held on the inside.

In impact extrusion (also called back-extrusion) (штамповка выдавливанием), the workpiece is placed in the bottom of a hole and a loosely fitting ram is pushed against it. The ram forces the metal to flow back around it, with the gap between the ram and the die determin­ing the wall thickness. The example of this process is the manufacturing of aluminum beer cans
(Атрохин А.М. Сборник текстов по дисциплине «Иностранный язык (деловой)» (английский язык))
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Вариант 1 для направления подготовки 38.03.01 Экономика (Бух.учет)

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WHAT HOULD A MODERN ACCOUNTANT BE LIKE?
1. In all countries of the world the complexity of economic activity is gradually growing. And this, in its turn, leads to an increasingly important role of accounting as a function of economic management. At present the necessity of improving accounting through raising its operational utility and quality is regarded as one of the most important tasks.

2. The main condition for the solution of this task is improving the quality of accounting personnel. To attract able young people to the study of accounting, to raise its prestige and to demonstrate its importance is an urgent task in many countries of the world.

3. What do accountants think of the current state of accounting education? How well are students prepared for the profession? What changes are on the horizon and will these changes produce better educated accountants? To answer these questions a poll was conducted in the USA.

4. A lot of the US professionals have been asked to share their views on these issues and to comment on the value of accountancy Programmes. In all about 140 accountants have been interviewed. Their positions ranged from higher level management accountants to assistant controllers. The interviews revealed that the majority favoured radical reconstruction of accounting education. All agreed that there should be new Programmes setting the foundation for understanding all aspects of accounting. Most respondents were concerned with the fact that the majority of accounting graduates lack computer skills and oral and written communication skills. Several respondents stated that inadequate computer skills becoming more noticeable as the demand for computer knowledge grows. Many respondents emphasised that the lack of good communication skills is the most serious deficiency of graduates. Students in accounting are sure to submit short papers to develop writing skills because as future managers they must be able to concise reports. Other respondents dealt with personality characteristics of the graduates. Many respondents indicated that graduates lack self-motivation and enthusiasm. Some stated that graduates have a lack of common sense.

5. Many spoke in favour of strong conceptual over a practical approach to learning because understanding concepts is critical to coping with the dynamic nature of accounting problems. All academics (78%) agreed that there should be additional emphasis on conceptual knowledge. However accounting managers favoured a practical approach as did most low level participants.
(Плюхина З.А. Английский для бухгалтеров и аудиторов)
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Вариант 2 для направления подготовки 38.03.01 Экономика (Бух.учет)

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INVENTORY METHODS
Inventories include raw materials, work in progress and goods ready for sale. In the UK, the word "stocks" is generally used instead. The valuation of inventories is very important exercise for a business. The figure usually forms an important part of the current assets total of a balance sheet, and it is a vital part of the calculation profit. The gross profit of a business is the sales less the cost of sales. The cost of sales is the purchases of goods, adjusted for the change the level of inventories during the period, plus certain costs.

Before inventories con be valued, they must be counted. Some continuous (or perpetual) inventory, an elaborate recording system supplemented by occasional physical counts of inventories in order 10 check the records, In other businesses physical inventory count (or, in the UK, a "stock take") is performed, sometimes involving the closing of the business for one day at year the end. Normally, because the value of inventories is so important, the auditors of a business will attend the court and will make careful checks on all aspects of it. Having counted the inventory, the next stage is to value it. The valuation method is to use "the lower cost and market value". The use of cost is a normal method of accounting for all assets, under the historical cost accounting convention. However, because inventories current assets and may soon be sold, their market value has fallen below cost. "Market value", for example, in the UK, means realisable value, although in the US, it can mean current replacement cost where this is lower.

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"Cost" includes all the expenses associated with the purchase of inventories, plus those costs of bringing them to their existing production condition and location, this includes overheads. For most inventories it is either impossible or impracticable to know the precise units of raw material, etc. that are being used in production or that remain at the end of a year. Thus, it is normal for accountants to make assumptions about the flow of such inventories and to choose an appropriate method to account for that inventory. Methods commonly used are the average-cost; first-in, first-out (FIFO); and last-in, first-out (LIFO) methods.
(Плюхина З.А. Английский для бухгалтеров и аудиторов)

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