Notes, summaries, assignments, exams, and problems for Vocational training

MODAL VERBS

He must be in love/ She could be working too hard/ He may not earn very much/ That must be very hard/ That can't be Claire's grandfather/ He must have sold his business for a lot of money/ They can't have had another argument/ we might have met before/ she can't have had a happy childhood/ She may have thought I'd be angry.

I might be able to give you a lift but../ I wasn't able to swim till last year/ I can see Sarah../ I've made the main course for dinner.. so I haven't been able to make the dessert yet/ When I was 14, I was able to run from my home../ Will you be able to speak Chinese../ I was able to go to last Saturday's../ my brother can usually fix the computer

LISTENING

Cave Diving

(size/explorer/challenge/darkness/problem-solving/... Continue reading "English Grammar and Vocabulary Exercises" »

Gerunds and Infinitives (TO/ING)

Practice using gerunds (V-ing) and infinitives (to + V) correctly after specific verbs and phrases.

• I began going snowboarding.
• There wasn't any point trying to windsurf.
• We continued to train for the race.
• I stopped to rest after the run.
• Remember not to go to college.
• I started doing rock climbing.
• Don't forget to bring plenty (of supplies).
• It wasn't worth continuing up the mountain.
• My family stopped visiting Scotland.
• I prefer to sail on the sea.
• I was offered a place travelling (around the world).
• I meant to tell Oliver.

Phrasal Verbs and Collocations with TAKE

The verb TAKE is used in many common phrasal verbs and fixed expressions:

• Everybody is welcome to take part in the race.
• Jack was injured, so Andy took his place

Map & Diccionarios

Import Statements

import java.security.InvalidParameterException;
import java.util.*;

RedCarreteras Class

public class RedCarreteras { 
    private Map<String, Map<String, Integer>> red;

    //CONSTRUCTORES
    public RedCarreteras() {
        red = new HashMap<>();// Nuevo dicc a 0
    }

    //METODOS
    private void validarTramo(String una, String otra, int distancia) {
        if (una == null || otra == null || una.equals(otra) || distancia < 1)
            throw new InvalidParameterException();
    }

    public Set<String> ciudades() {
        return red.keySet();
    }

    public int nuevoTramo(String una, String otra, int distancia) {
        validarTramo(una, otra, distancia);

English Grammar: Verb Tenses

Present Simple: Habits and Routines

• Used to express habitual actions or permanent situations.
• Verb + -s (for third person singular).

Present Continuous: Ongoing or Temporary Actions

• Indicates actions happening at the moment of speaking.
• To be + verb + -ing.

Past Simple: Completed Past Actions

• Verb + -ed or irregular verb (V2).
• Used with did...? and didn't.
• Describes finished actions.
• Common time expressions: last..., a month ago, yesterday, when, once, in 2011.
• Example: She died in 1916.

Past Continuous: Actions in Progress in the Past

• Describes actions in progress at a specific time in the past.
• Was/Were + verb + -ing.
• Indicates unfinished actions.
• Common time expressions: while, as, yesterday at 9 AM.
• Example: The phone rang when

The advantages to a corporation of issuing convertible securities are as follows:

• Lower Interest Rates: The interest rate is typically lower than on a straight debt issue.
• Capital Market Access: This type of security may be the only device for allowing a small firm access to the capital markets.
• Optimized Stock Sales: The convertible allows the firm to effectively sell stock at a higher price than that possible when the bond was initially issued (though perhaps at a lower price than future price potential might provide).

Investor Incentives and Market Premiums

Investors are willing to pay a premium over the theoretical value for a convertible bond issue because of the future prospects for the associated common stock. Thus, if there are many years... Continue reading "Strategic Advantages of Convertible Securities" »

Unit 8: Environmental Vocabulary

• Fossil, Foothills
• Dam, Drought
• Debris, Melt
• Marine, Toxic
• Nutrients, Hazard
• Species, Sewage
• Currents, Barrier
• Particles, Landfill
• Surface, Whirlpool
• Chain, Contaminant
• Tip, Starvation
• Cap, Creatures
• Pollutant, Jellyfish
• Industrial, Sea levels
• Degraded, Seabed
• Oilfields, Throwaway
• Ice caps, Food chain
• Surface, Acid rain
• Tide, Extract
• Recycle, Wave
• Current, Coastline
• Drift, Climate
• Fossil, Waste

Descriptive Adjectives

• Adorable, Playful
• Agile, Aggressive
• Tame, Remote
• Record, Ragged
• Sense, Poisonous
• Wise, Gentle
• Sociable

Health and Lifestyle

• Click, Without
• Visit, Out
• Status, Gets
• Sedentary, Into
• Crucial, Into
• Address, Comment
• Diabetes, Obesity
• Repetitive

General Concepts and Idioms

• Ill-timed, Authentic
• Take at face value, Context
• Pride, Crew feet
• Peaceful,

Dual Income Tax System

This system levies a proportional tax rate on all net income (capital, wage, and pension income less deductions) combined with progressive tax rates on gross labor and pension income.

Implemented in Denmark, Finland, Norway, and Sweden, the dual income tax (DIT) system was introduced for reasons of economic efficiency, net-wealth tax, and a broader tax base.

Key features:

• Capital incomes are taxed at a lower rate.
• Acts as a hybrid model between income and consumption concepts (interest-adjusted income tax).
• All income and profit are divided into capital income (proportional/flat rate) and labor income (progressive rate).
• Features the lowest personal income tax (PIT) percentage on labor income.

Dividend Taxation

Corporate tax systems... Continue reading "Dual Income Tax & Dividend Taxation: A Comprehensive Guide" »

Tax Burden, Ratio, and Tax Structure

The OECD Classification of Taxes

• 1000: Taxes on income, profits, and capital gains
  • 1100: Taxes on income, profits, and capital gains of individuals
  • 1200: Corporate taxes on income, profits, and capital gains
• 2000: Social security contributions
  • 2100: Employees
  • 2200: Employers
  • 2300: Self-employed or non-employed
• 3000: Taxes on payroll and workforce
• 4000: Taxes on property
  • 4100: Recurrent taxes on immovable property
  • 4200: Recurrent taxes on net wealth
  • 4300: Estate, inheritance, and gift taxes
  • 4400: Taxes on financial and capital transactions
  • 4500: Other non-recurrent taxes on property
  • 4500: Other non-recurrent taxes on property
  • 4600: Other recurrent taxes on property
• 5000: Taxes on goods and services
• 6000: Other taxes

Tax Base

Environmental Taxes and Taxation Principles

An environmental tax is a tax whose tax base is a physical unit (or a proxy of it) of something that has a proven, specific negative impact on the environment and which is defined in the European System of Accounts (ESA 2010) as a tax.

European statistics distinguish four different categories of environmental taxes relating to energy, transport, pollution and resources; value added tax (VAT) is excluded from the scope of environmental taxes.

Environmental taxes have been increasingly used to influence the behaviour of economic operators, whether producers or consumers. These taxes also generate revenue that can be used by governments to increase expenditure on environmental protection or for the efficient... Continue reading "Environmental Taxes for Green Growth and Fiscal Policy" »

Global Entry Strategies

1. Exporting

Low risk, low control

Producing goods in one country and selling them in another.

2. Franchising

Low-moderate risk, low-moderate control

A contractual agreement between the firm (the franchisor) and another firm or individual (the franchisee). Allows the franchisee to operate a business using the name and business format of the franchisor.

3. Strategic Alliance

Moderate risk, moderate control

Collaborative relationships between independent firms - they do not invest in one another.

4. Joint Venture

Moderate-high risk, moderate-high control

When a firm entering a new market pools its resources with those of a local firm to form a new company in which ownership, control, and profits are shared.

5. Direct Investment

High