Evidencia 5 Summary Export import theory 15 ., 5 PDF

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Actividad de aprendizaje 15Evidencia 5: Summary “Export-import theory”Ficha: 2213726 GESTIÓN LOGÍSTICA FICHA SERVICIO NACIONAL DE APRENDIZAJE SENAPresentado por:Franklin Sinisterra RivasYisell Milady AlomiaActividad de aprendizaje 15Evidencia 5: Summary “Export-import theory”Contar con los conocimie...

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Actividad de aprendizaje 15 Evidencia 5: Summary “Export-import theory”

Presentado por: Franklin Sinisterra Rivas Yisell Milady Alomia

Ficha: 2213726 GESTIÓN LOGÍSTICA FICHA SERVICIO NACIONAL DE APRENDIZAJE SENA

Actividad de aprendizaje 15

Evidencia 5: Summary “Export-import theory” Contar con los conocimientos necesarios para realizar un proceso de exportación, requiere no solo de manejar habilidades lectoras para apropiar las normas y pasos a seguir, sino también comprender y extraer los aspectos más importantes de cada texto. Existen gran cantidad de textos referentes exportación e importación en inglés, por lo cual es necesario fortalecer las competencias en dicha lengua. Para reforzar lo mencionado, realice las siguientes actividades: 1. Lea el siguiente texto: Export-Import Theory1 Setting up the business

Whether it is a new or existing export-import business, the legal form, or structure, will determine how the business is to be conducted, its tax liability, and other important considerations. Each form of business organization has its own advantages and disadvantages, and the entrepreneur has to select the one that best fulfills the goals of the entrepreneur and the business. Selection of an appropriate business organization is a task that requires accounting and legal expertise and should be done with the advice of a competent attorney or accountant.

Ownership structure

1

Belay, S. (2009). Export-Import Theory, Practices, and Procedures. (2a ed.). New York: Routledge.

In this section, we examine different forms of business organizations: sole proprietorships, partnerships, corporations, and limited liability companies.

Sole proprietorships

A sole proprietorship is a firm owned and operated by one individual. No separate legal entity exists. There is one principal in the business who has total control over all export-import operations and who can make decisions without consulting anyone. The major advantages of sole proprietorships are as follows:

1. They are easy to organize and simple to control. Establishing an exportimport business as sole proprietorship is simple and inexpensive and requires little or no government approval. At the state level, registration of the business name is required, while at the federal level, sole proprietors need to keep accurate accounting records and attach a profit or loss statement for the business when filing individual tax returns (Schedule C, Internal Revenue Service Form 1040). They must operate on a calendar year and can use the cash or accrual method of accounting.

2. They are more flexible to manage than partnerships or corporations. The owner makes all operational and management decisions concerning the business. The owner can remove money or other assets of the business without legal or tax consequences. He or she can also easily transfer or terminate the business.

3. Sole proprietorships are subject to minimal government regulations versus other business concerns.

4. The owner of a sole proprietorship is taxed as an individual, at a rate lower than the corporate income tax rate. Losses from the export import

business can be applied by the owner to offset taxable income from other sources. Sole proprietors are also allowed to establish tax exempt retirement accounts. (Harper, 1991; Cheeseman, 2006a) The major disadvantage of running an export-import concern as a sole proprietorship is the risk of unlimited liability. The owner is personally liable for the debts and other liabilities of the business. Insurance can be bought to protect against these liabilities; however, if insurance protection is not sufficient to cover legal liability for defective products or debts, judgment creditors’ next recourse is the personal assets of the owner. Another disadvantage is that the proprietor’s access to capital is limited to personal funds plus any loans that can be obtained. In addition, very few individuals have all the necessary skills to run an export-import business, and the owner may lack certain skills. The business may also terminate upon the death or disability of the owner.

Establishing an appropriate business organization: pointers

 Does the entrepreneur intend to be the sole owner of the export-import business? If not, how many people have an ownership interest?

 Does the entrepreneur need additional capital and/or expertise?  What legal form provides the greatest flexibility for management?  What legal form affords the most advantageous tax treatment for the business concern and individual entrepreneurs?

 Which legal structure is easy and less expensive to establish and subject to a low degree of government regulation?

 How important is it to limit personal liability of owners? o Which legal structure is the most appropriate in light of the goals and objectives of the export-import business? (Belay, 2009).

2. Elabore una lista de vocabulario sobre el texto, mínimo de 15 palabras y escriba su respectivo significado en inglés. Advantages Circumstance or situation that gives superiority in some person or thing.

Business: Occupation, activity or work that is performed to obtain a profit Owner: a person who exercises dominion over or has power over a certain thing or person Loans: A loan is an operation by which a financial institution puts at our disposal a certain amount of money through a contract Loss: Amount or thing that is lost, especially money. Fulfills: Fill a need or grant a wish to someone

Skills: A person's ability to do one thing correctly and easily Partnerships: Union of individuals with a specific purpose Without: Indicates lack or lack of something material or immaterial Profit: refers to the benefit, economic benefit, obtained for the controller of the production or distribution of a certain product or service. Liability: comply with obligations and be careful when making decisions or doing something

Ventajas: Circunstancia o situación que da superioridad en alguna cosa Negocio: Ocupación, actividad o trabajo que se realiza para obtener un beneficio Dueño: persona que ejerce dominio sobre determinada cosa o persona, o tiene poder sobre ella. Prestamos: Un préstamo es una operación por la cual una entidad financiera pone a nuestra disposición una cantidad determinada de dinero mediante un contrato Perdida: Cantidad o cosa que se pierde, especialmente dinero. Satisface: Cubrir una necesidad o conceder un deseo a alguien Habilidades: Capacidad de una persona para hacer una cosa correctamente y con facilidad Asociaciones: Unión de individuos con un fin determinado. Sin: Indica falta o carencia de alguna cosa material o inmaterial Beneficio: se refiere al provecho, beneficio económico, obtenidas para el controlador de la producción o distribución de determinado producto o servicio Responsabilidad: dar cumplimiento a las obligaciones y ser cuidadoso al tomar decisiones o al realizar algo

Attorney: Person legally authorized to advise and defend the rights and interests of another person in legal matters and represent them in a lawsuit

Entrepreneur: An entrepreneur is that person or group of people who, individually or collectively, sets objectives and makes strategic decisions Management: is the process whose object is the effective and efficient coordination of the resources of a social group to achieve its objectives with the maximum possible benefit

Abogado: Persona legalmente autorizada para asesorar y defender los derechos e intereses de otra persona en materia jurídica y representarla en un pleito Empresario: Un empresario es aquella persona o grupo de personas que, de forma individual o colectiva, fija los objetivos y toma las decisiones estratégicas Administracion: es el proceso cuyo objeto es la coordinación eficaz y eficiente de los recursos de un grupo social para lograr sus objetivos con el maximo beneficio posible

3. El texto sugerido al inicio de esta evidencia cuenta con varios párrafos, y al interior de cada párrafo se encuentran varias ideas principales. Por favor, lea el material complementario “Identifying the main idea” para conocer cómo se puede encontrar la idea principal en un párrafo escrito en inglés. According to the responsibility, it is recommended that the company buy insurance that can cover the merchandise and the company to avoid future inconveniences. Advantages of a sole proprietorship: • The owner receives all the profits. • Easier to start and lower cost because no filing fees are required. • Few documents are required at the beginning. • The owner is free to make their own decisions regarding business operations. • The owner pays only personal income taxes on profits. 4. Luego de analizar el material complementario, por favor escriba las ideas principales de cada párrafo, en presente simple, en inglés. No haga transcripción literal de los párrafos. A continuación, transforme la oración a presente progresivo, también en inglés.

Simple Present Tense how to run a business There are different types of business organization. The director controls the export and import operations and reduces costs. the owner is responsible for his busines

Present Progressive Tense How to carriesing out a business There's are differenting forms ofcommercial organization el director controla las operaciones de las exportacion e importacion the owner are a responsable for their business

5. Organice las ideas en un solo resumen, de manera que se conecten coherentemente, en 15 líneas. for a company it is very important to be able to carry out its commercial operations, for this an appropriate organizational and structural structure must be configured, and in addition, all legal requirements must be complied with, taking into account its business organization and its organizational structure or type of company. others can look at the advantages and disadvantages of the types of companies. order to provide the company with betterquality and good recognition at the international level and to conquer or reach largecountries for its advertising and industry growth Nota: para el desarrollo de esta evidencia se debe tener en cuenta el material de formación “Using simple present and progressive to export” y el material complementario asociado a esta actividad de aprendizaje. Desarrolle esta evidencia con la herramienta ofimática de su preferencia y envíe el archivo al instructor a través de la plataforma virtual de aprendizaje en formato .doc o .pdf. Pasos para enviar la evidencia: 1. 2. 3. 4.

Clic en el título de la evidencia. Clic en Examinar mi equipo y buscar el archivo previamente guardado. Dejar un comentario al instructor (opcional). Clic en Enviar.

Nota: esta evidencia es de carácter individual. Recuerde revisar la guía de aprendizaje con el fin de verificar que ha realizado todas las actividades propuestas, saber cómo desarrollarlas y entregarlas correctamente.

Criterios de evaluación Realiza resúmenes de la información relevante y detallada de un texto técnico en inglés....