Policy Memo 3
顾建光:《公共管理英语》(修订版)--词汇汇总
Lesson 1citizen 公民 municipal government 市政府 administrative affairs 行政事务transparency 透明度 accomplishment 成就,成绩 financial budget 财政预算implementation 实施,实行 obligation 义务,责任 lag behind 落后于bulletin 公告,公报 natural disaster 自然灾害 to grant 授予,认可license 许可证 booth 货摊,小摊 civil affairs 国内事务domicile registration 居民登记 matrimonial registration 婚姻注册e-government 电子政府 to facilitate 使更容易 regulation 规章制度,条例healthcare 医疗卫生 Handling Affairs Online 在线事务办理to retain 保留,保存Lesson 2bureaucracy 官僚机构,官僚作风 bureaucratic constrain 官僚式约束to inhibit 抑制,约束 citizenry 平民,公民 to espouse 信奉cynic 愤世嫉俗者 to render 表现,使成为 quasi-market 准市场to streamline 使简化,使有效率,使现代化 slacken off 放慢,放缓in conjunction with 与......结合起来 status quo 现状reward and appraisal system 奖励与褒扬制度 to reshuffle 改组commitment 承诺Lesson 3public administration 公共管理,公共行政decentralization 分权化liberalization 自由化 thrust 冲击 centralization 权力集中化diagnosis 诊断,判断 impetus 推动力,刺激 permanent tension 长期的压力revenue 财政收入 revival 复兴,恢复 consolidation 联合,统一autonomy 自治,自治权 infrastructure 基础设施 jurisdiction 司法权,裁判权innovation 创新,革新 responsiveness 回应 interdependence 互相依赖remit 汇出 at odds 争议,争吵 local authority 地方政府central authority 中央政府 ceiling 上限,天花板 performance 绩效,成就emergence 出现 statute 条例,法令Lesson 4private sector 私营部门,民营部门 to generate 产生,造成judicial services 法律服务 know-how 技术秘诀 regulation 管制oversight 疏忽,失察 entrepreneur 企业家gross national income〔GNI〕国民总收入Euromoney 欧洲货币creditworthiness 信贷价值public sector 公共部门vibrant 充满活力的,活跃的 to levy 征税 progressivity 进步 incentive 动机monopoly 垄断 budget 预算 accessibility 可达性,可获得性affordability 可承担,可负担性 stark 完全的,巨大的Lesson 5community 社区 interpersonal 人与人之间的 predisposition 倾向to embody 使具体化,具体表现 indelible 不可或缺的,永恒的to exile 放逐,流散 to transcend 超越 static 静止的,静态的heritage 遗产,继承物Lesson 6performance management 绩效管理to forge 打造,锤炼diagnostic 诊断的integrative 综合的,一体化的 holistic 总体的,全部的 mission 使命unitarist 一元论的 a logical progression 一种逻辑级数performance appraisal 绩效评估 diagnosis 诊断Lesson 7indicator 指标 in aggregate 总起来看,总起来说system of national accounts 国民账户体系 statistics 统计,统计数据currency 流通货币 gross national income〔GNI〕国民总收入unincorporated business 综合经营的商业 multiple exchange rate 多重汇率Lesson 8disparity 不同,差距 coastal 沿海的 interior 内陆的financial sector 经济部门 surge 波动,汹涌 drought 干旱housing mortgage loan 住宅抵押贷款 disposable income 税后收入,可支配收入to trigger 引发,引起 state-owned enterprises 国有企业fiscal revenue 财政收入expenditure 支出,花费allowance 津贴,补助extra-budgetary funds 预算外资金 unauthorized spending 未授权的花费treasury bond 国库券 stock market 股票市场 A-share A股Indices〔index的复数〕指标,指示物 quota 配额 to rebound 反弹tandem 纵列的 consecutive fiscal stimulus 连续的财政鼓励 rebate rate 折扣率aggravate deflationary 加重通货紧缩 phytosanitary 植物检疫的,控制植物病害的Lesson 9well-off 小康的,富裕的 incomprehensive X围有限的 to shake off 摆脱,甩掉to illustrate 例示,说明 multiplication scenario 乘法情境division scenario 除法情境 to conform to the tide of the times 符合时代潮流to endeavor to foster 努力培育 household contract system 家庭联产承包责任制initiative 进取性 to usher in 引进 wrestling 对抗,斗争resource shortage 资源短缺 positive factor 积极因素,有利因素 hegemony 霸权unswervingly boost 坚定不移地推进Lesson 10recipient 接受者 foreign direct investment〔FDI〕外商直接投资momentum 动力,势头 be attributed to 归因于,由于......引起的to lure 吸引,诱惑 conglomerates 联合企业Build-Operate-Transfer model 建设-经营-移交模式〔BOT模式〕securities 有价证券the Global Venture Investor Association 国际风险投资者协会transaction 交易,业务Lesson 11scar 创伤,伤痕 premise 前提,基础 to be embedded in 深植入......,嵌入maldistribution 分配不当 change agents 变革者 ecosystem 生态系统destiny 命运 rational 理性的,合理的 to infuse 注入,灌输integrity 正直,诚实 disguised 伪装的 dysfunctional 功能不良的,功能紊乱的paternalism 家长政治 social betterment 社会改良Lesson 12battered 憔悴的,消瘦的 hospice 收容所social production organization 社会生产组织community development corporations〔CDCs〕社区发展合作组织 empowerment 授权to rekindle 重新燃起,使复苏 to monitor 检测,监督appropriateness 适当,适合Lesson 13unprecedented 史无前例的 to trigger 引发,引起 demographic 人口统计学的fertility 人口出生率 gross domestic product〔GDP〕国民生产总值enhancing security 提高保障水平 household income 家庭收入impoverishing effect 贫困效应 vulnerability 弱点 economic shock 经济冲击human capital 人力资本 enrollment 入学 public sector 公共部门immunization 预防,免疫 sanitation 卫生,卫生设施 public health 公共健康Lesson 14personnel policy 人事政策 personnel manual 人事手册governing board 政府公告 verbal 口头上的 memo 备忘录 variation 差别,差距specificity 特征,特性 to surf 冲浪,浏览〔网页〕 sexual harassment 性骚扰 Court 美国最高法院 to codify 整理,系统化,编成法典overwhelming 至关重要的,势不可当的 timeframe 时间表,进度表periodic review of policies 对政策的定期评估Lesson 15HRD〔human resource development〕人力资源开发 professional 专业人员,行家alien 完全不同的,相异的 assignment 指派,分配,委任 talent 才干,才能consultant 顾问,咨询者 clue 线索 human resource 人力资源physical resource 物力资源 financial resource 财力资源liquid asset 流动资产 liabilities 债务,负债 debt 债务 to hire 雇用to relocate 重组,重新部署 intangible 无形的 to manifest 表明,证明performance improvement 业绩提高,业绩改进Lesson 16to diversify 使多样化public ownership 公有制productivity 生产力malpractice 玩忽职守 reorganization 重组 merger 合并 to lease 批租to contract 制定合同,签订契约 scale 规模,X围 shareholding 股权asset 资产,财产 limited liability company mainstay 支柱to propel 推进 personnel arrangement 人事安排 income distribution 收入分配to embody 实现,体现,使具体化 to be conducive to 对......有帮助,有助于ensure preservation 保值 appreciation 升值 joint-stock 合资clear-cut equity structure 清晰的资产结构 equity transfer 资产转移stagnant 呆滞的 ambiguous interests 模糊的利益 supervision 监督restraint 限制Lesson 17cultivated land 可耕地 coinciding approximately with 大致与......相同arable area 可用于耕作的地域 surplus labor 剩余劳动力 to thrive 繁荣发展vitality 生机,活力 to outstrip 超过,超越 prominent 突出的,显眼的to omit 忽视,忽略 off-payroll 额外收入,隐形收入 to impede 妨碍lay-off 下岗,失业 hukou 户口 to tighten 加强,加紧excessive 过度的,过分的 social security 社会保障Lesson 18pack of 一群,一批 severe acute respiratory syndrome 严重急性呼吸综合症sign 迹象,征兆 capital influx 资本流入 giant 巨头〔本课最后一个单词〕investment liberalization 投资自由化 preferential policies 优惠政策banking 银行业 insurance 保险 wholesale 批发 retail 零售apparatus 仪器,设备 hotspot 热点,焦点 tariff 关税transnational mergers and acquisitions〔TMA〕跨国兼并收购 to plummet 暴跌intermediary agencies 中介机构 to promulgate 公布,颁布solely foreign-funded 外商独资的 joint ventures 合资企业cooperative corporation 合作企业 transnational corporation 跨国公司market-oriented 以市场为导向的 to radiate 辐射,扩散 to cancel 取消Lesson 19transformation 转型,转变 well-off 小康的,富裕的 promise 承诺,许诺to quadruple 增长三倍,达到四倍量 proficient 成熟的,精通的industrialization 工业化 complementarity 互补 to marginalize 使处于边缘economic aggregate 经济总量 integration 一体化,整合 euro zone 欧元区sluggish 缓慢的,迟缓的 superiority 杰出,优越 elasticity 弹性structural adjustment 结构调整 per-capita GDP 人均国内生产总值economic entity 经济体 annual growth rate 年增长率Lesson 20to cluster 集聚,丛生,类聚 proximate 最近的 tannery 制革厂quantifiable 可以计量的 spillover 溢出 metropolitan area 都市区economies of scale 规模经济 spatial configuration 空间结构agglomeration economies 集聚经济Lesson 21measure 量度标准 consumption 消费 to disaggregate 分解 literature 文献gender 性别 imputation 归咎 well-being 康乐,福利 to pursue 追求,追赶WHO〔World Health Organization〕世界卫生组织Lesson 22linear 线的,线性的 lateral 旁边的,侧面的 dome 圆顶 node 交点,交叉点foci 〔focus的复数〕 epitome 梗概,摘要 to partake 分担,分享,参与junction 连接,接合Lesson 23to stimulate 刺激 inter alia 在其他因素中的 sustainable manner 可持续的方式exponentially 指数的 high fertility 高生育率 high mortality 高死亡率vector 遗传媒介 prenatal 出生前的,天生的 maternal 母亲的deficiency 缺陷,缺乏environmental 环境的degradation 恶化,退化indigenous 当地的,本土的domain 领域poverty alleviation 缓解贫困reduction of poverty 贫困程度的降低 quality of life 生活质量client 客户,委托人 lending operation 借贷操作 public policy 公共政策facet 方面Lesson 24indicator 指标 to hamper 妨碍,限制 shrinking 收缩的,减少的biodiversity 生物多样性timber 木材,木料mammal species 哺乳类动物terrestrial 陆地的 aquatic 水生的,水栖的 scarcity 匮乏,短缺millennium 一千年 carbon dioxide 二氧化碳 anthropogenic 人类造成的hazard 冒险,危险 stock 贮备 emission 释放,散发。
memo的英文作文
memo的英文作文1. Memo。
Hey there! Just a quick memo to remind everyone about the team meeting tomorrow at 10 am. It's super important that everyone attends, so make sure to mark it in your calendars. We'll be discussing the upcoming project and assigning tasks, so your presence is crucial. See you all there!2. Urgent Update。
Hey team, I have an urgent update for you all. The deadline for the project has been moved up by a week. I know it's a tight schedule, but I believe in our ability to deliver quality work on time. Let's buckle down and give it our all. We've got this!3. Office Party。
Hey folks, it's time to let loose and have some fun! We're throwing an office party next Friday to celebrate our recent success. There will be food, drinks, and plenty of entertainment. So, mark your calendars and get ready to have a blast. Can't wait to see you all there!4. Dress Code Reminder。
商务英语写作备忘录写作
3.3 Trip report memo (行程型备忘录)
• A trip memo is usually sent to a supervisor after an employee returns from a business venture. It has the same four parts as response memo: purpose statement, summary, discussion and action.
Sample 1
Memo To: Kelly Anderson, Marketing Executive From: Andy Smith, Market Research Assistant Date: May 18, 2016 Subject: Summer Clothes Line Promotion
Sample 4
MEMORANDUM To: Paul Leroy, Regional Sales Manager From: Lee Wei, Assistant Sales Manager Date: May 20, 2016 Subject: About the Inquiry Purpose: I have dealt with the inquiry that you passed to me on Friday. Summary: This inquiry was from MR LEE Caterers of Central, who wanted to know whether we could offer him a special wholesale discount on food and wine for his business. Discussion: I told Mr. LEE that Stop & Shop was a retail, rather than a wholesale supermarket chain. However, I also told him that we could offer his company the same discount facility offered to all our customers --- 5% discount on orders over $1,000. Action: However, I made it clear that payment had to be made no later than 20 days after receipt of invoice, and that payment after that time was subject to interest and all discounts became void.
商务英语便函的写作方式memo格式
商务英语便函的写作方式memo格式memo多用于公司内部,通常是个人写给个人或者个人写给整个公司或者部门。
下面是小编整理的商务英语便函memo的写作方式,以供大家学习参考。
商务英语memo写作方式例子:Pearson Co.Ltd MEMO To: John Carter, Regional Sales ManagerFrom: Mary Walden, National Sales DirectorDate: 29 March 2004Subject: Annual Sales ConferenceThis years Annual Sales Conferences will take place in our London Branch from 3 April to 8 April. Please book your flight in advance and we will meet all your expense during your stay there.(今年的年度销售大会将于4月3日至4月8日在我们伦敦分公司举行。
请提前预定航班。
您在此期间的所有开支将由我们支付。
) 通过上面的列子可以看出memo 通常包含一下几个部分:商务英语memo写作格式:公司名称:收函人姓名(和职务)To:留言人姓名(和职务)From:留言日期Date:便函主题Subject:正文:a.公司名称:因为大部分memo都是用专门的公司用纸书写,因此上面会有公司的名称,电话等。
如果没有你可以把它们打印出来。
b.To:指这个memo是写给谁的。
c.From:指这个memo是谁写的。
d.Date:指的是写这个memo时的日期。
日期按照影视英语的写法要先写日子,然后是月份和年。
这里需要注意月份的英语单词应该是拼写出来。
在较为正式的场合下,月份通常不用阿拉伯数字,也不能缩写形式。
e.Subject:指的是主题,即这个memo主要是说哪方面的事情。
memo
Format
left margin
Memo
top center
TO: the name of the recipient FROM: the name of the sender SUBJECT: the topic DATE: Day Month Year heading
E.g . I shall be grateful if you give me a response via email by 2 p.m..
17
Writing Tips
“I, you or we” * Avoid using passive voice Not likely to initiate an action 2. Keep your messages conversational
Please contact the HR Department for detailed information about the new pension plan designed for different age groups. ...... …..
13
Opening
Indirect opening Direct opening
next year. Be sure to turn in this information to me
by 28 October. 请务必10Exercise3
Training new Receptionists
We’ve long talked of the need for a manual to help train our new receptionists. At Sue’s suggestion, I’ve written the attached draft. I’d appreciate your reviewing it and suggesting any changes that would make it clearer and more helpful. Since Sue wants the
memo范文英文(共6篇)
memo范文英文(共6篇)Memo to start date subject information memo memo de memo de memo de memo to James Palmer sales director fm Jane, regional sales date: Apl subject: investigation according to the general 's request, I conducted a consumer svey of o pducts. The svey shows that the potential of o own brand shirts is negligible.中文翻译:备忘录备忘录至起始期主题备忘录备忘录备忘录de Memo de Memo de Memo给james Palmer总监来自Jane,区域经理期:xx月主题:调查根据总经理要求,我对我们产品进行了一次消费者调查。
调查显示,我们自有品牌衬衫市场潜力可以忽略不计。
memo范文英文第2篇Becnobec BECBEC wte a one word memo for yo office to dlop a oking policy that is fair to both okers and nonokers. Inform all employees of this policy memo to: all employees fm: CEO, Willan Smith theme: new oking policy for all employees, especially for okers. Please note that o company's new oking policy has been formulated as follows: by next month, the main oking area will be restcted, and no one is allowed to oke in the non-oking area, n in the bathom.Plz aims at oking area and non-oking area, and will comply with the company's new policy fm next Monday: restcted to the toilet Room, toense fairness to all of you: all employees fm: I hope ryone knows that oking is harmful to yo health. The study does not only point out the adverse effects of oking on those who do not oke. In view of the special corner of the oking area, it is also important to note that the first floor of this building will take effect on December th.Thanks for the memo fm bebec to ense the working envinment.中文翻译:Becnobecbecbec为您办公室制定一个对吸烟者和不吸烟者都公平吸烟政策写一个单词备忘录,所有员工该政策备忘录收件人:所有员工来自:CEO,Willan Smith主题:所有员工新吸烟政策,特别是吸烟者请注意,我们公司新吸烟政策已经制定如下:下个月前,主吸烟区将被限制,任何人不得在非吸烟区吸烟,即使是在盥洗室,plz目标是吸烟区和非吸烟区,并从下周一开始遵守公司新政策:限制在厕所旁边房间,以确保对你们所有人都公平:所有员工来自:希望大家都知道吸烟对你健康有害,研究并没有仅仅指出吸烟对那些不吸烟人不良影响,鉴于吸烟区位于特殊角落,在此也要注意这座大楼一楼将于年月生效,感谢来自Bebec备忘录,以确保工作环境。
MEMO 2
3. The opening and the body of the memo is not well written.
1)The opening of a memo should be direct, with a quick introduction to the message. 2)The layout of a memo should be carefully designed too. 3)Numbers, headings or tables(数字表) can be used to manage the information for readers.
Body
Please encourage your staff to attend one of
the sessions. All teaching materials will be provided.
Presenting the secondary information
Summary Please send me the names of all interested
In the past one year, the Financial Office has been considering changes in travel allowance(津贴、补贴). Effective immediately are the following guidelines. Between now and Dec. 31, the travel allowance is RMB200 a day. Only executives(经理、 领导) may take company-approved air trips. These individuals will be allowed to take a maximum of two trips and they are to travel economy class only.
memo备忘录
Useful sentence pattern 1)I want you to pass me all the information you have about…我想让你交给我你所有有关……的 资料。 2)I should like to know exactly what action has been taken… 我想确切的知道采取了什么样的行 动。 3)I should like you to give me a record of …我想 请你给我…的记录。 4)Can you please arrange for…你能安排…吗? 5)Please find out what is going on…请查明发生 了什么事情。
备忘录
日期:1998年9月20日 致:黄健先生 中国人民建设银行,广州市分行技术部经理 自:信贷部 主题:电脑 我想提醒您,我们办公室需要一台新电脑以应付 日益增加的业务,我们诚挚地希望能买一台康柏 电脑以满足我们的急需。 致好。
Memo Date: Sept. 20, 1998 To: Mr. Huang Jian Director of Technical Dept., the People Construction Bank of China, Guangzhou Branch From: Credit and Loan Department Subject: Computer
Directions: You are a secretary of the English Department. You are informed that a seminar will be held next Monday. Write a memo to notify all the staff of it. Do not sign your own name. Use “Li Fang” inst David Smith From: Lucy Burwell Date: January 10, 2005 Subject: Decorating setting of the reception room
2019年商务英语高级写作范文:货物运送
【导语】没有被折磨的觉悟,就没有向前冲的资格。
既然选择了,就算要跪着也要⾛下去。
其实有时候我们还没做就被我们⾃⼰吓退了,想要往前⾛,就不要考虑太多,去做就⾏了。
⽆忧考整理了“2019年商务英语⾼级写作范⽂:货物运送”,欢迎阅读参考!更多相关讯息请关注⽆忧考! 1. 装运申请书 Application Letter of Shipment 写作案例详解 Dear Sirs, We shall shortly have ready for shipment from Liverpool to Alexandria four cases of crockery.The cases measure1.5*1.5*1m,each weighing about 70kg.Will you please quote your rate for freight and send us details of your sailings and the time usually taken for the voyage.We understand that S.S.Merchant Prince is due to sail on 25th July,but we should like an earlier sailing if possible. Yours faithfully, Matthew Kent 2. 告知已装运 Notification of Ready Shipment and Delivery 写作案例详解 Dear Sirs: We are now pleased to inform you that we have shipped the above goods on boards s.s.“Wuxi”which sails for your port tomorrow. Enclosed please find one set of shipping documents covering this consignment,which comprises: 1. One non-negotiable copy of B/L 2. Commercial Invoice in duplicate 3. One copy of Certificate of Quality 4. One copy of Certificate of Quantity 5. One copy of Insurance Policy 6. Weight Memo in duplicate We are glad to have been able to execute your order as contracted and trust that the goods will reach you in good time to meet your urgent need and that they will turn out to your entire satisfaction. We avail ourselves of this opportunity to assure you of our prompt and careful attention in handling your further orders. Sincerely yours, Jack Baldwin 3. 货物 Notification of Product Shipment Sample 1写作案例详解 Dear Mr.Atkinson, We have received your letter of credit,the contents of which are satisfactory to us.Arrangements for shipment have been already made,and the details are as follows: Date of shipment from Yokohama:October 6,2000. Vessel: M/V Yokohama Maru. ETA New York:October 30,2000. If you have any questions or require additional information,please do not hesitate to contact us. Yours sincerely, David Parkinson Sample 2 写作案例详解 Dear Sirs, Your order No.228 of August 10 We are pleased to inform you that the MP3 players have now been shipped to you as specified below. Packing:in 15 cases,10 players to a case. Marking & Numbering:HTH1-15 in circle,Los Angeles.Particulars of weight and measurement are given in the enclosed sheet. Shipment:By SS.“Arirang”of KSC Line,which sailed from Pusan on September 5,and is scheduled to arrive at Los Angeles on September 22. We have given a complete set of Bills of Lading,together with Invoice and Insurance Certificate,both in triplicate,to ABC Bank with a sight draft for US $ 2,000 under the terms of the L/C,and we have received the sum from the said bank. We should appreciate your information on the arrival of the consignment. Very truly yours, 4. 货物抵达 Notification of Product Arrival 写作案例详解 Dear Sirs, We are happy to be able to inform you that the parts you ordered are now in stock and available for pick up at the above address. Please accept our sincerest apologies for the delay in delivery and we thank you for your patience in this matter.As always,it is our full intent to provide you with dependable and quality service,and in keeping with this goal,we appreciate your understanding in waiting. If we may be of further assistance,please call upon us at any time. Sincerely。
法律memo
West Reporter Image (PDF)402 S.W.3d 915Briefs and Other Related DocumentsJudges and AttorneysCourt of Appeals of Texas,Dallas.Brendan VAN VORIS and Josephine Durkin, Appellantsv.TEAM CHOP SHOP, LLC d/b/a Chop Shop MMA and Jerry Howell, Appellees.No. 05–11–01370–CV.June 7, 2013.Background: Patron, who was participating in an aikido course at martial arts facility when he was injured during demonstration of a jiu-jitsu technique, brought negligence action against facility. The 196th Judicial District Court, Hunt County, Stephen Tittle, J., entered summary judgment for facility, and patron appealed.Holdings: The Court of Appeals, Murphy, J., held that:(1) release agreement was sufficiently conspicuous and met the express negligence requirement, thereby satisfying both prongs of the fair notice requirement, and(2) as matter of apparent first impression, patron did not relinquish his claims for gross negligence based on the pre-injury general negligence release, releasing martial artsfacility for its own “negligence.”Affirmed.West Headnotes[1] KeyCite Citing References for this Headnote228 Judgment228V On Motion or Summary Proceeding228k182 Motion or Other Application228k185.3 Evidence and Affidavits in Particular Cases228k185.3(2) k. Particular defenses. Most Cited CasesParty moving for summary judgment on its affirmative defense of release had the burden of establishing each essential element of that defense.[2] KeyCite Citing References for this Headnote331 Release331II Construction and Operation331k38 k. Operation and effect in general. Most Cited Cases331 Release KeyCite Citing References for this Headnote331III Proceedings to Establish Release331k44 Pleading Release as Defense331k46 k. Plea or answer in general. Most Cited Cases“Release” operates to extinguish a claim or cause of action and is an absolute bar to the released matter; it is an affirmative defense.[3] KeyCite Citing References for this Headnote208 Indemnity208II Contractual Indemnity208k25 k. In general. Most Cited CasesIndemnity agreement creates a potential cause of action; it is a promise to safeguard a party against an existing or anticipated loss.[4] KeyCite Citing References for this Headnote95 Contracts95I Requisites and Validity95I(F) Legality of Object and of Consideration95k114 k. Exemption from liability. Most Cited Cases208 Indemnity KeyCite Citing References for this Headnote208II Contractual Indemnity208k25 k. In general. Most Cited CasesRegardless of the label, both releases and indemnity agreements are risk-shifting provisions that, in the context of relieving a party of responsibility for its own negligence, are considered extraordinary.[5] KeyCite Citing References for this Headnote315T Public Amusement and Entertainment315TIII Personal Injuries315TIII(B) Defenses, Mitigating Circumstances and Statutory Limitations of Liability315Tk129 Pre-Injury Releases315Tk130 k. In general. Most Cited CasesRelease and Waiver of Liability and Indemnity Agreement that patron signed was sufficientlyconspicuous and met the express negligence requirement, thereby satisfying both prongs of the fair notice requirement, and thus, Release Agreement released martial arts facility from liability for its own negligence with respect to injuries that patron sustained when he was injured during demonstration of a jiu-jitsu technique; title of the Agreement was in larger print than the specific paragraphs, the paragraph stating the release also began with all capital letters, and the language in the release signed by patron covered the negligence of the “releasees,” which include “the martial arts facility used by” him. V.T.C.A., Bus. & C. § 1.201(b)(10).[6] KeyCite Citing References for this Headnote95 Contracts95I Requisites and Validity95I(F) Legality of Object and of Consideration95k114 k. Exemption from liability. Most Cited Cases208 Indemnity KeyCite Citing References for this Headnote208II Contractual Indemnity208k26 Requisites and Validity of Contracts208k27 k. In general. Most Cited Cases208 Indemnity KeyCite Citing References for this Headnote208II Contractual Indemnity208k26 Requisites and Validity of Contracts208k30 Indemnitee's Own Negligence or Fault208k30(1) k. In general. Most Cited CasesFair notice requirement, which applies to both releases and indemnity agreements, has two necessary elements—the questioned provision must satisfy the conspicuousness requirement and the express negligence doctrine.[7] KeyCite Citing References for this Headnote95 Contracts95I Requisites and Validity95I(F) Legality of Object and of Consideration95k114 k. Exemption from liability. Most Cited Cases208 Indemnity KeyCite Citing References for this Headnote208II Contractual Indemnity208k26 Requisites and Validity of Contracts208k27 k. In general. Most Cited Cases208 Indemnity KeyCite Citing References for this Headnote208II Contractual Indemnity208k26 Requisites and Validity of Contracts208k30 Indemnitee's Own Negligence or Fault208k30(1) k. In general. Most Cited CasesConspicuousness, which is element of the fair notice requirement that applies to both releases and indemnity agreements, means that something must appear on the face of the contract to attract the attention of a reasonable person when he looks at it.[8] KeyCite Citing References for this Headnote208 Indemnity208II Contractual Indemnity208k26 Requisites and Validity of Contracts208k30 Indemnitee's Own Negligence or Fault208k30(1) k. In general. Most Cited Cases208 Indemnity KeyCite Citing References for this Headnote208V Actions208k97 k. Pleading. Most Cited Cases“Express negligence doctrine” requires that a party seeking indemnity for the consequences of its own negligence must express such intent in specific terms within the four corners of the document; purpose of the doctrine is to require scriveners to make it clear when the intent of the parties is to exculpate a party for that party's own negligence, and the doctrine is not an affirmative defense but a rule of contract interpretation.[9] KeyCite Citing References for this Headnote30 Appeal and Error30XVI Review30XVI(F) Trial De Novo30k892 Trial De Novo30k893 Cases Triable in Appellate Court30k893(1) k. In general. Most Cited CasesWhether a contract violates public policy is a question of law, which appellate courts review de novo.[10] KeyCite Citing References for this Headnote95 Contracts95I Requisites and Validity95I(E) Validity of Assent95k98 k. Effect of invalidity. Most Cited CasesContracts that are against public policy are void and of no legal effect.[11] KeyCite Citing References for this Headnote95 Contracts95I Requisites and Validity95I(F) Legality of Object and of Consideration95k108 Public Policy in General95k108(1) k. In general. Most Cited CasesIf the legislature has not prescribed the conditions of enforceability of a promise or agreement, appellate courts must weigh the interest in enforcing the agreement versus the public policy interest against the enforcement. Restatement (Second) of Contracts § 178(1).[12] KeyCite Citing References for this Headnote272 Negligence272V Heightened Degrees of Negligence272k273 k. Gross negligence. Most Cited CasesTwo distinct requirements must be met to show gross negligence—(1) an act or omission that involves an extreme degree of risk, considering the probability and magnitude of the potential harm to others, and (2) a mental state of actual, subjective awareness of the risk, but the actor proceeds with conscious indifference to the rights, safety or welfare of others. V.T.C.A., Civil Practice & Remedies Code § 41.001(11).[13] KeyCite Citing References for this Headnote272 Negligence272V Heightened Degrees of Negligence272k273 k. Gross negligence. Most Cited CasesPerson commits gross negligence when he knows full well that his conduct poses an extreme risk of harm to others and yet does not care.[14] KeyCite Citing References for this Headnote115 Damages115V Exemplary Damages115k91.5 Grounds for Exemplary Damages115k91.5(1) k. In general. Most Cited CasesGross negligence is one of three express means for a claimant to recover exemplary damages in Texas.[15] KeyCite Citing References for this Headnote115 Damages115V Exemplary Damages115k87 Nature and Theory of Damages Additional to Compensation115k87(1) k. In general. Most Cited CasesExemplary damages, which are damages awarded as a penalty or by way of punishment, are levied for the public purpose of punishment and deterrence, which justification derives from the criminal law.[16] KeyCite Citing References for this Headnote315T Public Amusement and Entertainment315TIII Personal Injuries315TIII(B) Defenses, Mitigating Circumstances and Statutory Limitations of Liability315Tk129 Pre-Injury Releases315Tk130 k. In general. Most Cited CasesState's public policy against pre-injury releases of liability for one's own negligenceapplied, at a minimum, equally to gross negligence, and the release signed by patron, who was injured during demonstration of a jiu-jitsu technique at martial arts facility, did not meet that standard.[17] KeyCite Citing References for this Headnote115 Damages115V Exemplary Damages115k87 Nature and Theory of Damages Additional to Compensation115k87(2) k. Necessity of actual damage. Most Cited CasesExemplary damages generally are recoverable only upon proof of actual damages.[18] KeyCite Citing References for this Headnote315T Public Amusement and Entertainment315TIII Personal Injuries315TIII(B) Defenses, Mitigating Circumstances and Statutory Limitations of Liability315Tk129 Pre-Injury Releases315Tk130 k. In general. Most Cited CasesPatron, who was injured during demonstration of a jiu-jitsu technique at marital arts facility, did not relinquish his claims for gross negligence based on the pre-injury general negligence release, releasing martial arts facility for its own “negligence;” State's public policy against pre-injury releases of liability for one's own negligence applied, at a minimum, equally to gross negligence.*917 Peter Michael Kelly, Kelly, Durham & Pittard, LLP, Brant Stogner, for Appellants.K. Annette Disch, Gauntt, Earl & Binney, LLP, for Appellees.Before Justices BRIDGES, O'NEILL, and MURPHY.OPINIONOpinion by Justice MURPHY.Brendan Van Voris and his wife, Josephine Durkin, appeal the trial court's summary judgment dismissing their negligence and gross negligence claims against Team Chop Shop, LLC d/b/a Chop Shop MMA and Jerry Howell based on a pre-injury release signed by Van Voris. We affirm the trial court's judgment on the negligence claims but reverse and remand the case for further proceedings regarding gross negligence.BACKGROUNDVan Voris was participating in an aikido course at Chop Shop's facility when he was injured during demonstration of a jiu-jitsu technique. He and his wife sued Chop Shop and Howell for negligence and gross negligence and asserted claims for loss of services and loss of consortium. Durkin's claims are derivative of Van Voris's and reference to Van Voris includes his wife unless context requires otherwise. Similarly, reference to Chop Shop includes Howell unless context requires specificity.Chop Shop answered Van Voris's suit with a denial and “affirmative defenses” of assumption of the risk, contributory negligence, and pre-injury release. It moved for summary judgment on Van Voris's negligence and gross negligence claims based on its defense of pre-injury release and attached to the motion a one-page “Release and Waiver of Liability and Indemnity Agreement.” Chop Shop also relied on the affidavit of Jason Ott, who testified Van Voris signed the release and Ott executed the document to acknowledge receipt. Chop Shop argued the release was sufficient to release Van Voris's negligence claims and, based on Newman v. Tropical Visions, Inc., 891 S.W.2d 713 (Tex.App.-San Antonio 1994, writ denied), the gross negligence claims failed because they were inseparable from the negligence cause of action.Van Voris responded to the motion, attaching his own affidavit. He testified he did not have time to read or review the “few” documents Ott gave him to sign and no one from Chop Shopever explained to him or informed him the documents contained any release or indemnity language. He argued the release did not meet fair notice requirements, including satisfaction *918 of both the express negligence doctrine and the conspicuousness requirement. He also argued the release did not reference gross negligence and that a release of gross negligence is against public policy and unenforceable as a matter of law.Van Voris contends in three issues on appeal that summary judgment was improper because the release is ineffective under Texas law. Specifically, he argues Texas public policy prohibits pre-injury releases of gross negligence and the release fails to conform to Texas law regarding express negligence and conspicuousness. We begin by addressing whether the release meets the fair notice requirements of Texas law.DISCUSSION[1] Chop Shop, as the party moving for summary judgment on its affirmative defense of release, had the burden of establishing each essential element of that defense. Ryland Group, Inc. v. Hood, 924 S.W.2d 120, 121 (Tex.1996) (per curiam); see also TEX.R. CIV. P. 166a(c). The release signed by Van Voris was a prospective release of future claims, including claims based on Chop Shop's own negligence. Chop Shop's summary judgment burden therefore included a showing that the release language meets the fair notice requirements of conspicuousness and the express negligence doctrine. See Dresser Indus., Inc. v. Page Petroleum, Inc., 853 S.W.2d 505, 509 (Tex.1993).Fair Notice[2] [3] [4] [5] The Texas Supreme Court has adopted the fair notice requirement to apply to two kinds of provisions—releases and indemnity agreements—both of which have the effect of relieving a party in advance of responsibility for its own negligence. Id. at 507–09. Releases and indemnity agreements are distinct provisions. A release operates to extinguish a claim or cause of action and is an absolute bar to the released matter; it is an affirmative defense. Id. at 508. In contrast, an indemnity agreement creates a potential cause of action; it is a promise to safeguard a party against an existing or anticipated loss. Id. Regardless of the label, both releases and indemnity agreements are risk-shifting provisions that, inthe context of relieving a party of responsibility for its own negligence, are considered “extraordinary.” Id.[6] [7] “Fair notice,” as developed by the supreme court, has two necessary elements—the questioned provision must satisfy the conspicuousness requirement and the express negligence doctrine. Id. Conspicuousness means “that something must appear on the face of the [contract] to attract the attention of a reasonable person when he looks at it.” Id. (quoting Ling & Co. v. Trinity Sav. & Loan Ass'n, 482 S.W.2d 841, 843 (Tex.1972) (bracket in original)). In Dresser, the supreme court adopted the standard for conspicuousness expressed in the Uniform Commercial Code section 1.201(10). Id. at 510. That section provides:(10) “Conspicuous,” with reference to a term, means so written, displayed, or presented that a reasonable person against which it is to operate ought to have noticed it. Whether a term is “conspicuous” or not is a decision for the court. Conspicuous terms include the following:(A) a heading in capitals equal to or greater in size than the surrounding text, or in contrasting type, font, or color to the surrounding text of the same or lesser size; and(B) language in the body of a record or display in larger type than the surrounding text, or in contrasting type, font, or color to the surrounding text of *919 the same size, or set off from surrounding text of the same size by symbols or other marks that call attention to the language.TEX. BUS. & COM.CODE ANN. § 1.201(b)(10) (West 2009).[8] The express negligence doctrine was first adopted to apply to indemnity clauses and requires that a party seeking indemnity for the consequences of its own negligence must express such intent in specific terms within the four corners of the document. See Dresser, 853 S.W.2d at 508; Ethyl Corp. v. Daniel Constr. Co., 725 S.W.2d 705, 707–08 (Tex.1987). The purpose of the doctrine is “to require scriveners to make it clear when the intent of theparties is to exculpate” a party for that party's own negligence. Atl. Richfield Co. v. Petroleum Pers., Inc., 768 S.W.2d 724, 726 (Tex.1989). The doctrine is not an affirmative defense but a rule of contract interpretation. Fisk Elec. Co. v. Constructors & Assocs., Inc., 888 S.W.2d 813, 814 (Tex.1994).Van Voris argues the release he signed fails both components of fair notice. Regarding conspicuousness, he asserts the body of the release consists of black type printed in “nearly illegible seven point font.” The record cite to this statement is the attachment to his summary judgment affidavit. He also states that “[a]ll characters, with the exception of the initial heading, are printed in the same exceedingly small print” and “the capital letters [are] printed in the same sized font as the remainder of the text.”Although Van Voris contends the type is “nearly illegible seven point font,” the record does not identify the font size of the release. The copy appended to Van Voris's affidavit appears to be a facsimile copy of the one-page document that Chop Shop attached as part ofits evidence. The font therefore appears smaller in the facsimile copy. Van Voris does not suggest the document attached to Chop Shop's summary judgment evidence is not the accurate size, nor does he state he cannot read the document—rather, he asserts he did not read the document before he signed it.The release is a one-page document containing the following heading (actual typeface and size replicated):Release and Waiver of Liability and Indemnity Agreement(Read Carefully Before Signing)The document contains seven numbered paragraphs. Among the provisions, paragraph “2” of the document contains the following acknowledgements regarding the risks involved in participation in the martial arts program:I/We fully understand and acknowledge that:a. There are risks and dangers associated with participation in martial arts events and activities which could result in bodily injury partial and/or total disability, paralysis and death.b. The social and economic losses and/or damages, which could result from these risks and dangers described above, could be severe.c. These risks and dangers may be caused by the action, inaction or negligence of the participant or the action, inaction or negligence of others, including, but not limited to, the Releasees named below.d. There may be other risks not known to us or are not reasonably foreseeable at this time.Paragraph “3” of the document states the participant's acceptance of the risks, as follows: “I/WE accept and assume such risks and responsibility for the losses *920 and/or damages following such injury, disability, paralysis or death, however caused and whether caused in whole or in part by the negligence of the Releasees named below.” Paragraph “4” contains express release language:I/We HEREBY RELEASE, WAIVE, DISCHARGE, AND COVENANT NOT TO SUE the martial arts facility used by the participant, including its owners, managers, promoters, lessees of premises used to conduct the martial arts event or program, premises and event inspectors, underwriters, consultants and others who give recommendations, directions or instructions to engage in risk evaluation or loss control activities regarding the martial arts facility or events held at such facility and each of them, their directors, officers, agents, employees, all for the purpose herein referred to as “Releasee” ... From all liability to the undersigned, my/our personal representatives, assigns, executors, heirs and next to [sic] kin For any and all claims, demands, losses or damages and any claims or demands therefore [sic] on account of any injury, including but not limited to the death of the participant or damage to property, arising out of or relating to the event(s) caused [sic] alleged to be caused in whole or in part by the negligence of the release or otherwise.Paragraph “5” provides further:I/We HEREBY acknowledge that THE ACTIVITIES OF THE EVENT(S) ARE VERY DANGEROUS and involve the risk of serious injury and/or death and/or property damage. Each of THE UNDERSIGNED also expressly acknowledges that INJURIES RECEIVED MAY BE COMPOUNDED OR INCREASED BY NEGLIGENT RESCUE OPERATIONS OR PROCEDURES OF THE RELEASEES.Above the signature line on which Van Voris signed his name, the following appears:I HAVE READ THIS RELEASE AND WAIVER OF LIABILITY, ASSUMPTION OF RISK AND INDEMNITY AGREEMENT, FULLY UNDERSTAND ITS TERMS, UNDERSTAND THAT I HAVE GIVEN UP SUBSTANTIAL RIGHTS BY SIGNING IT, AND HAVE SIGNED IT FREELY AND VOLUNTARILY WITHOUT ANY INDUCEMENT, ASSURANCE, OR GUARANTEE BEING MADE TO ME AND INTEND MY SIGNATURE TO BE COMPLETE AND UNCONDITIONAL RELEASE OF ALL LIABILITY TO THE GREATEST EXTENT ALLOWED BY LAW.Martial Arts School: TEAM CHOP SHOP, LLC (dba CHOP SHOP MMA)Van Voris's signature appears on the next line marked with an “X” and the words “Student Signature.”These quoted paragraphs, and particularly paragraph two, contain multiple references to the “risks and dangers” of participation in martial arts events and activities. Van Voris signed under the statement, in all capital letters, that he understood he was giving up substantial rights by signing the document.Paragraph four, beginning in all capital letters, states that the student is releasing, waiving, discharging and covenanting not to sue “the martial arts facility” used by him, “including its owners, managers, ... their directors, officers, agents, employees, all for the purpose herein referred to as ‘Releasee’ ” from all liability to the student and his “next to kin” for all claims “arising out of or relating to the event(s)” “alleged to becaused in whole or in part by the negligence of the releasee or otherwise.” The one-page document is both titled and devoted to the student's—here Van Voris's*921 —release of Chop Shop and related individuals from any claims related to Van Voris's participation in martial arts events and activities. The title of the document is in larger print than the specific paragraphs and leaves no doubt of the intent. Paragraph four, which is the paragraph stating the release includes allegations of injury “caused in whole or in part by the negligence of the releasee,” also begins with all capital letters. This document is sufficiently conspicuous to satisfy that prong of the fair notice requirement. See TEX. BUS. & COM.CODE ANN. § 1.201(b)(10); see also Quintana v. CrossFit Dallas, L.L.C., 347 S.W.3d 445, 452 (Tex.App.-Dallas 2011, no pet.) (concluding two-page contract titled “Health Assessment Waiver and Goals Work Sheet” that included word “release” in larger and bold print near top of second page and initialed by party was “sufficiently conspicuous to provide fair notice”).We also conclude the language within the four corners of this one-page document is specific and expresses the intent of exculpating Chop Shop for its own negligence, thus meeting the express negligence requirement. See Ethyl, 725 S.W.2d at 707–08; see also Atl. Richfield, 768 S.W.2d at 726. Van Voris argues, relying on Ethyl, the release language is too broad because it fails to identify any specific released party. The problem with the language in Ethyl, however, was that it did not provide for the release of losses caused by the indemnitee's own negligence. See Ethyl, 725 S.W.2d at 707. Specifically, the language in that document provided: “Contractor shall indemnify and hold Owner harmless against any loss or damage to persons or property as a result of operations growing out of the performance of this contract and caused by the negligence or carelessness of Contractor, Contractor's employees, Subcontractors, and agents or licensees.” Id. This language covered the contractor's indemnification of the owner—the indemnitee—for the negligence of contractor; it did not provide indemnification of the owner, who was Ethyl, for Ethyl's own negligence. The court rejected Ethyl's argument that the words “any loss” were sufficiently broad to cover a loss caused by Ethyl's own negligence. Id. at 708. Conversely, the language in the release signed by Van Voris covers the negligence of the “releasees,” which include “the martial arts facility used by” him.We overrule Van Voris's issue regarding fair notice.Gross NegligenceThe trial court also granted summary judgment on Van Voris's gross negligence claims. Chop Shop's summary judgment motion regarding gross negligence was premised on its assertion Van Voris's negligence and gross negligence claims are legally inseparable; because Van Voris's pre-injury release of the negligence claims meets the fair notice requirements, his gross negligence claims do not survive. Van Voris responded that pre-injury releases of gross negligence claims are against public policy and, as a result, void. These issues have not been answered directly by the Texas Supreme Court, and courts of appeals have reached different conclusions. This Court has not addressed the issues.Our analysis of the parties' positions requires examination of both the public policy concerns raised by Van Voris and the relationship between claims of negligence and gross negligence argued by Chop Shop. Based on this analysis, we conclude Chop Shop was not entitled to summary judgment on Van Voris's gross negligence claims. Our decision is based on a number of factors, including the strong public policy against pre-injury releases*922 of liability for one's own negligence, the Texas Supreme Court's acknowledgement that proof of actual damages and entitlement to those damages may be distinct issues in some circumstances, the heightened requirements for proving gross negligence, and the application of these concepts in the context of the facts of this case. We begin our analysis with the public policy considerations.Public Policy Considerations[9] [10] Chop Shop's defenses to Van Voris's claims, as posited in its summary judgment motion, are based on the release—a contract. Whether a contract violates public policy is a question of law, which we review de novo. Barber v. Colorado I.S.D., 901 S.W.2d 447, 450 (Tex.1995). Contracts that are against public policy are void and of no legal effect. See James v. Fulcrod, 5 Tex. 512, 520 (1851).[11] The Texas Supreme Court in its 2008 Fairfield decision elaborated on the analysis courts must undertake before declaring an agreement void on public policy grounds. Fairfield Ins. Co. v. Stephens Martin Paving, LP, 246 S.W.3d 653 (Tex.2008). If the legislature has not prescribed the conditions of enforceability of a promise or agreement, we must weigh the interest in enforcing the agreement versus the public policy interest against the enforcement. Id. at 663 (citing RESTATEMENT (SECOND) OF CONTRACTS § 178(1)). The legislature has not directly addressed pre-injury releases of negligence or gross negligence claims. It has, however, spoken regarding gross negligence and its relationship to exemplary damages.[12] [13] Gross negligence, as defined in Texas, involves components focused on heightened concerns for public welfare. Specifically, two distinct requirements must be met to show gross negligence—(1) an act or omission that “involves an extreme degree of risk, considering the probability and magnitude of the potential harm to others,” and (2) a mental state of “actual, subjective awareness of the risk,” but the actor proceeds “with conscious indifference to the rights, safety or welfare of others.” TEX. CIV. PRAC. & REM.CODE ANN. § 41.001(11) (West 2008); see also Transp. Ins. Co. v. Moriel, 879 S.W.2d 10, 21 (Tex.1994). “[I]n essence,” a person commits gross negligence when he “knows full well that his conduct poses an extreme risk of harm to others and yet does not care.” Fairfield, 246 S.W.3d at 690 (Hecht, J., concurring).[14] [15] Gross negligence is also one of three express means for a claimant to recover exemplary damages in Texas. Specifically, exemplary damages may be awarded if the claimant proves by clear and convincing evidence that its alleged harm resulted from fraud, malice, or gross negligence. TEX. CIV. PRAC. & REM.CODE ANN. § 41.003(a). Exemplary damages are damages “awarded as a penalty or by way of punishment” and not for compensation. Id. § 41.001(5). They “are levied for the public purpose of punishment and deterrence,” which justification derives from the criminal law. Moriel, 879 S.W.2d at 16–17. Not only has the legislature provided for exemplary damages, but the Texas Constitution prescribes exemplary damages for a homicide committed “through wilful act, or omission, or gross neglect ... without regard to any criminal proceeding that may or may not be had in relation to the homicide.” See TEX. CONST. art. XVI, § 26.。
Memo
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Memorandums
格式---主体 The Body!
SOMETHING
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In BEC Writing Tests
• Memo通常只出现在初级和中级的BEC考试中. • 但是以下几点需要注意! • 初级考试中Memo的格式会在答题纸上呈现,但在中级考 试中,同学们必须掌握其格式的写法。 • 在格式中的to/from/date/subject中,无论有多少单词都 不记入最后的字数统计,只有Memo的正文才会计入字数 统计。
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The Transmittal MEMO
传递型备忘录
★目标:带有正式且较长信息的备忘录序言 ★语言风格:简单、直接 ★内容逻辑:the Full Details → the Action Required
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The Transmittal MEMO
传递型备忘录 Memorandum To: Mr. Black From: Mike Printy, Sales Manager Date: July 16, 2011 Subject: Statistics on Total Sales in May
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MEMO
声明型备忘录
The Announcement
★目标:主要在于提供信息 ★语言风格:简单、直接 ★内容逻辑:Announcement → the Secondary Information/details→ the Required AMEMO
外贸英语函电5订单、接受和回绝 201603031讲义
Sample Two
r No.655 for men and women’s raincoat which we received today. We regret that, owing to a shortage of stocks, we are unable to fill your order. Moreover, our manufacturers can not undertake to entertain your order for future delivery owing to high demand in our market. We will, however, contact you once supply improves. In the meantime, please feel free to send us your specific enquires for other types of rain wears. You can be assured of our best attention at all times.
样信 2
敬启者: 收到贵公司对男女雨衣的第655号订单,我们表示感 谢。 非常遗憾,因为库存不足,我们满足不了贵方的需求。 并且,由于我方市场需求量大,我们的批量生产也不 能完全满足将来的发 货需求。然而,我方一旦改善供应, 我们一定会联系贵公司。 同时,尽请发来贵公司对其他雨具的具体询价。我们 确保随时关注贵公司的询价。 您诚挚的 Brown
1. reduction n 减少;减小 make a reduction of 5% in the price 减价5%
make a 5% reduction in the price 减价5% 1) We have cut our price to the limit. We regret therefore being unable to comply with your request for further reduction. 我方已削价到极限,遗憾不能同意你方再次降价的要求。 2) 尽管我方渴望与你方开展贸易,但抱歉不能接受降价要 求。我方价格已削减到了最低点。 Although we are anxious to begin business with you, we regret that we cannot allow the reduction asked. Our prices have been cut to the lowest possible point. 3) 我们不能比报价少10%。 We are not in a position to take 10% off the listed price.
外贸英文制单教程PPT
第五节 单据制作应遵循的法 律惯例和规则
与单证工作有密切关系的国际惯例还有:《跟 单信用证统一惯例》(出版物600)(Uniform Customs and Practice for Documentary Credits (UCP), ICC Publication No.600)、 《托收统一规则》(出版物522)(Uniform Rules for Collection (URC), ICC Publication No.522)、《2000国际贸易术语解释通则,简 称“2000 年通则”》(International Rules for the Interpretation of Trade Terms —— INCOTERMS 2000)、E-UCP等。
(7)铁路运单(Rail Waybill)
(8)快递收据、邮包收据或投递证明(Courier Receipt, Post Receipt or Certificate of Posting )
16
第三节 单据的种类— 出口结汇单据
第二类:资金单据(Financial Documents)用以取得货款,具有货币 的属性。
按国际商会《跟单信用证统一惯例》 (UCP600第6条c款)规定:信用证必 须规定一个交单的截止期(Expiry Date), 规定的承付或议付的截止期将被视为交 单的截止期。
29
第四节 制单的基本要求-及时
在第14条c款中规定:“如果单据中包含 一份或多份受第十九、二十、二十一、 二十二、二十三、二十四或二十五条约 束的正本运输单据,则须有受益人或其 代表在不迟于本惯例所指的装运日期后 21个日历内交单,但无论如何,单据也 不得迟于信用证到期日提交。”
4
商务英语写作备忘录写作
2.2.3 Closing segment (结束部分)
• This segment normally states clealy the action the writer expects the recipient to take.
Sample 2
MEMORANDUM Heading: To: Marketing Department
Memo Writing
memo
memorandum
a thing to be remembered
Definition: a short official note to another person in the same company or organizaion. (致公司或组织内部另一人的)公务便条/备忘录
Review designs from Kate and Bill
June 11
Write Proposal
June 23
Review Proposal
June 26
Submit Proposal for printing
June 27
3.2 Response memo (答复型备忘录)
• The purpose of the memo is to provide the recipient with desired information. It usually has four parts: purpose statement, summary, discussion and action.
Learning Objectives
• 1. know the characteristics of memo; • 2. understand the basic format of memo; • 3. be familiar with different types of memo; • 4. write business memos successfully.
memo作文英语范文
memo作文英语范文Title: The Power of Memos: A Reflection。
In today's fast-paced world, effective communication is key to success in any endeavor. One form of communication that often gets overlooked but holds immense power is the humble memo. Memos, though seemingly simple, play a significant role in conveying information, making decisions, and fostering collaboration within organizations. In this essay, we will explore the importance of memos and how they contribute to efficient communication in various contexts.First and foremost, memos serve as a means of disseminating important information within an organization. Whether it's a change in company policy, an announcement of upcoming events, or updates on ongoing projects, memos provide a formal channel for conveying such information to all relevant stakeholders. Unlike informal communication channels like emails or verbal announcements, memos offer a structured format that ensures clarity and consistency inthe message being delivered. This helps avoid misunderstandings and ensures that everyone receives the same information, regardless of their position within the organization.Furthermore, memos facilitate decision-making processes by providing a written record of discussions, proposals,and recommendations. When a decision needs to be made, memos can be used to outline various options, present supporting evidence, and solicit feedback from stakeholders. This allows decision-makers to weigh the pros and cons of each option carefully and make informed decisions thatalign with the organization's goals and values. Moreover, the documentation provided by memos can serve as areference point for future discussions or audits, ensuring transparency and accountability in decision-making processes.In addition to conveying information and facilitating decision-making, memos also play a crucial role infostering collaboration and teamwork within organizations. By sharing updates, sharing insights, and seeking inputfrom colleagues, memos create a sense of cohesion and unity among team members. They provide a platform for sharing knowledge and expertise, enabling individuals to learn from each other and collectively solve problems. Moreover, memos can be used to recognize and appreciate the contributions of team members, thereby boosting morale and motivation within the organization.Beyond the internal workings of organizations, memos also serve as a means of communication with external stakeholders, such as clients, suppliers, and regulatory bodies. Whether it's communicating project timelines, negotiating contracts, or providing updates on compliance requirements, memos enable organizations to maintain transparent and professional relationships with external parties. The formal tone and structure of memos convey a sense of professionalism and reliability, enhancing the organization's reputation and credibility in the eyes ofits stakeholders.In conclusion, memos may seem like a mundane form of communication, but they play a vital role in facilitatingefficient communication within organizations. From disseminating information and facilitating decision-making to fostering collaboration and maintaining professional relationships, memos serve as a versatile tool for communication in various contexts. As organizations continue to navigate the complexities of the modern world, the power of memos as a communication tool should not be underestimated.。
EFT-MEMO-WRITING
2021/4/6
13
A. to fill in the heading part
When writing this part, please make sure that the subject is brief but to the point, that is to say, it must tell the reader clearly and exactly what the memo is about in as few words as possible.
2021/4/6
6
Memo versus Letter
• Memos and letters are the two most common types of business
communication. Memos resemble(类似于) letters in that they
communicate information and are commonly used in the world of business writing. However, memos differ from letters in several important ways:
2021/4/6
4
What is a memo?
• 备忘录(memorandum or memo )大致可分两类:
• 第一类属于正式公文,常作为外交函件或商业合同的补 充条款或事项,具有一定法律约束性,因此文体正规, 措词严谨。
• 第二类备忘录是一种非正式的商务文件、便条,多用于 公司或机关内部,是以书面形式来交流内部事务的一种 简便函件。它可以用来解释政策、程序和指示;发布通 知,提出信息和行动要求;答复要求。也可以用来提醒 事务或对决定、电话交谈、会议提供书面记录。由于这 类备忘录流通于一定单位内部,因此大多格式简明、语 言通俗。
Policy Memo 3
Policy MemorandumTO: Minister of Natural ResourcesofKenyaGovernmentFROM: CHAN Jin HooiDCW&SPlanningDATE: 3rd March 2005RE: Recommendation for water supply and sanitation improvements in Mityana IntroductionThe Government of Kenya is interested in undertaking infrastructure development in secondary towns to stimulate economic activities and growth. The Minister of Natural Resources has invited W&S Planning DC to recommend strategies for water and sanitation infrastructure development in Mityana, which might also be duplicated in similar communities throughout the country. This proposal is primarily based on a consultant’s report produced for the ministry in 19971.RecommendationsW&S Planning DC recommends that the best strategies, for water and sanitation infrastructure development in secondary towns in general and Mityana in specific, are as follows:Institutional1)Institute a central water and sanitation authority to initiate, regulate, oversee, andsupport infrastructure development in this sector;2)Initiate a participatory project in which water user groups in different parts of townsare organized in order to mobilize households in their neighborhoods to contribute money and labor for commencement of the project; and3)Develop a town based cooperative company to manage the services includingstaffing, maintenance, and billing responsibilities for any facilities that are installed.Profit of the cooperative, if any, shall be used for community development;Technology1)Develop groundwater sources. The community can source for loans or grants for thedevelopment from local philanthropists and businessmen, regional development banks, international communities, and international NGOs;2)Install public tap water distribution system with an option for private connection;3)Encourage and install rainwater collection system; and4)Construct public Ventilated Improved Pit (VIP) with an option for private VIPs.1 Ministry of Natural Resources, 1997. An Assessment of Water Supply and Sanitation Conditions and Demand for Improved Services in Mityana, Kenya. Government of Kenya.The above recommendations exhibit a number of strengths and benefits, which increase efficiency of the services and the changes of success of the infrastructure development. The distinguishing characteristics are as follows:1)Community involvement and ownership of water supply and sanitation services;2)Flexibility in water supply and sanitation, which provides improved water supply andimproved sanitation to the masses, but gives the options of private connection to those who are willing to pay additional capital and operation costs;3)Improved water supply and sanitation will enhance health and productivity of thecommunities and thus better quality of life;4)Improvements in basic infrastructure will encourage new economic activities andindustrial development, thus creating employment opportunities;Water SupplyHouseholds in Mityana are currently buying water from vendors and/or fetching water by themselves. Vendors, women and children fetch water from nearby springs and transport it back by various modes such as bicycle (74%), cart (11%), head (10%), and pole (95%). As the springs are unprotected and a distance downhill from a majority of the settlements, development of groundwater sources, which are abundant, is a feasible option to provide a good source of higher quality water2 within a shorter distance from users.Extraction of groundwater can be done manually using motor power by electricity, or by petroleum fuel. Many communities in the developing world have installed an electricity- powered community groundwater pump, such as in the Inle Lake of Myanmar. However, W&S Planning DC suggests that the Minister investigate the possibility of renewable power sources such as wind and solar. Renewable sources have low operating costs and are more environmental friendly.In the consultant’s report, the communities in Mityana expressed the desire to improve the water supply system. A majority prefers public taps and is willing to pay a reasonable price for water usage (89% and 78% of the residents are respectively willing to pay 25 Sh. and 50 Sh. per jerrican3). The variation of acceptance level among various RC1s is not substantial. The results are similar even in the poorer communities such as Geregere, Kinyoro B and Kinyoro C/D. At the price of 50 Sh. per jerrican for water at public taps, 54% and 15% of renters and homeowners respectively are willing to pay for a private metered connection at an estimated monthly bill of 10,000 Sh.Currently, residents pay about 100 Sh. per jerrican to water vendor. Thus, if a public tap or private connection is provided, the new system will make the vending activities cease to be competitive and decline subsequently. Thus, it is not necessary to prohibit vending activities or water collection at springs.2 W&S Planning assumes that the groundwater quality has been fully tested and it is compliance with WHO portable water quality standard.3 Sh. = Shillings; 950 Sh. = USD1. The size of a standard jerrican is 20 liter.The distribution system proposed includes both public taps and private connection. A schematic diagram illustrating the proposed water supply distribution system in Mityana is shown in Figure 1. Water price per jerrican at a public tap can be set at 50 Sh. A household monthly water bill will then amount to around 5,000 Sh based on average consumption, which is within the range of the residents revealed willingness to pay (WTP). However, the very poor household might not be able to afford the price of 50 Sh. per jerrican. A special provision shall be considered such as giving a special discount for minimum use upon application and approval by the parish council/chief or the authority.For private connection, the household has to pay for the connection and monthly service charges. For a rented house, the owner shall pay for the connection fee and the renter shall pay the service charges. In addition, the tariff rate shall be increased if the consumption quantity increases as a way to control excessive usage and as a subsidy for the low volume users who are mainly poorer households. An additional 20% tariff surcharge is proposed for consumption of more than 3,000 liter per month per household.The current practice of harvesting rainwater should be encouraged even though water is more readily availability with the distribution system. This will reduce unnecessary escalation of household water expenditure as well as maintain a focus on resource conservation. An improved collection system shall be explored in the future.In order to cover the capital expenditure and operation & maintenance cost for the proposed water supply system, monthly charges per household must be in the range of 5,000 to 10,000Sh. per household. However, capital and O&M costs can be reduced if the community can supply most of the labor, voluntarily during construction, but paid if working for long term employment. In addition, capital expenditure can be raised from local businessmen and philanthropists. There are also possibilities of collaboration with the neighbouring sugar estate in extraction of groundwater in order to bring the cost down. The Government must attempt to convince the rich and wealthy to contribute to community development. In addition, external loans can also be sourced from NGOs and regional banks.However, the changes from use of distant spring sources to adjacent groundwater sources and from the existing vendor or self-fetching systems to a tap system will have both positive and negative implications. These improvements will provide the communities with a higher quality of water and will reduce the time needed for obtaining water. The reduction in the burden of fetching water on women and children will reduce their daily stress and free their time for other more productive activities. The new system can also provide a lower water rate than the existing vendor system.However, the water vendors will be the losers in this transition. About 100 water vendors will loss their job and the project might face political challenges from the two vendor associations. However, under new institutional arrangements, vendors can opt for alternative employment opportunities with training provided, such as in the construction, maintenance and billing services in the sector. Currently, water vendors are making subsistence income and thus the new employment opportunities could be attractive.SanitationThe most common sanitation facilities in Mityana are some form of pit latrines. A majority of the residents (70%) uses a shared pit latrine. In general, residents in Mityana are satisfied with most of the existing sanitation systems. The traditional pit latrine, including both private and public, receives most of the complaints for being unsatisfactory with 22% and 42% respectively.However, most of the residents (95%) express strong preference and willingness to pay for constructing a private, exclusive Ventilated Improved Pit (VIP) latrine. The revealed preference is rather consistent throughout the geographical distribution of the settlements, beside a rather lower preference (50%) in Mityana Central. The revealed WTP to have a private VIP is 10,000 Sh. per month in a 5 years payment period. The equivalent present value payment is about 400,000 Sh., which is compatible with the cost of constructing a new VIP in Mityana. The percentage of households willing to pay this price does not depend on the wealth of the households.Therefore, providing opportunities for the household to improve the sanitation facilities shall be taken positively. The VIP latrine is a kind of latrine that, when kept clean, will not smell. It has a vent pipe and a fly screen. The two pits of the VIP, used alternately about every two years, are lined and the dried excrete can be easily removed and used as manure. A VIP latrine will improve the health conditions and quality of life of the residents, and generalimage of the town. In addition, training to build VIPs will benefit the local or water vendors who are willing to change job.Institutional Development and Capacity BuildingW&S Planning DC recommends a local-based ownership of the water and sanitation infrastructure. In view of insufficient funding, community participation and ownership of the services can help to reduce the financial and administrative burden of center government. If the community owns and operates the services, it has higher chances of success. The success and experiences can then be rapidly replicated in other parts of the country with no other major constraints.The best option for Mityana and similar towns is to establish a community-based cooperative. The cooperative should recruit as many members as possible to encourage participation and fundraising. This cooperative shall manage the entire local water and sanitation services from the very early stages of conceptualization, design, construction, operation and maintenance. The cooperative shall begin by mobilizing residents to become involved in fundraising for at least a portion of the capital cost and to contribute labor for the construction of the facilities. Later, the cooperative shall also be responsible for operation, billing and maintenance of the facilities. Any profits from the operation shall be used for community development.In order to be successful in this kind of water and sanitation development, sufficient institutional support is essential. The central government shall institutionalize a water and sanitation authority to be responsible for initiating the water and sanitation improvement program in secondary towns. The authority can help to regulate, oversee and harmonize practices of various local water and sanitation cooperatives. However, this authority shall also support the local cooperatives in terms of capacity building, technical, administrative, financial, managerial, and human resources planning.Nationwide ImplementationIf the Water and Sanitation Cooperative in Mityana is successfully implemented, which indeed has a high chance of trumping, the model can be replicated in other secondary towns nationwide. The willingness to accept and change will be higher if other communities witness the positive development in Mityana. However, as physical and social conditions differ from town to town, some investigations shall be performed especially on the following aspects:1)Groundwater availability and quality;2)Existing water supply and sanitation facilities;3)Social-economic status. A hand pump stand pipe system can be considered for apoorer, smaller or more dispersed community where a distribution network is notfeasible.。
90-DayRuleJustif...
90 Day Rule PolicyUnder university policy, all expenditures and other costs should be posted within 90 days of their occurrence; in addition all cost transfers, including salary, should be completed within 90-days of their original transaction date. When a transaction falls outside of this 90-day window a justification is required and subject to review and approval by central accounting staff before the transaction is accepted for posting.Measurement Dates∙For an original transaction, the date of occurrence is the date that a good is received or a service is provided.∙For a cost transfer, the beginning measuring date for the 90-day window is the original date of the transaction on a budget statement.∙For all transactions, posting can only occur if the measurement date is within one year of the current date (posting can cross fiscal years).However, only in unusual cases and with additional justification cantransactions more than one year old be posted or corrected. Common Format for 90-day ExceptionsA common format for 90-day exception was developed to be used with a variety of transaction processing:Facilitates compliance with 90-day policyOne form to be used for all transaction types (cost transfers, FASIS journals, internal charges, reimbursements, expenses)Clarifies measurement dates for applying 90-day rule and reviewUniform 5 questions for justificationForm will be electronically submitted in FASIS workflow and NUFinancials workflowThe 90-day form is integrated into the electronic correction journals and internal sales journals in the NUPortal. Workflow approvals are applied to non-sponsored 90-day memos via the portal; PI signatures are required to be provided for sponsored transactions (contact ASRSP for details.)This form is also used for FASIS journal vouchers in the payroll process. For instructions, see: /hr/managers-administrators/payroll-administration/index.htmlForm InstructionsThis form is only used if the transaction is not processed through the NUPortal.1. Complete the memo for each over-90 day transaction.2. Answer each question and attach supporting documents if needed.3. The PI signature is required for cost transfers on sponsored accounts.4. Submit the 90 day memo with a completed and approved Direct PaymentRequest.5. A completed Expense Policy Exception Request form may be submittedfor travel policy exceptions.6. Submit all forms and documentation as follows:Questions?Contact: Payroll 7-1559 ASRSP 1-4237 Accounting Services 1-5338Memo Form(1) Why was this expense originally charged to the chart string from which it is(2) Why should this charge be transferred/posted to the proposed receiving chart string? (For transfers, a correlation must be drawn between the initial charge and(3) Why is this cost transfer/posting being requested more than 90 calendar days(4) What action is needed to eliminate the future need for cost transfers/postings(5) Salary transferred to sponsored projects must be supported by timely certified effort reports. For the salary charged to sponsored projects, have you certified effort for the quarter in which the transfer/charge occurs? If yes, attach the certified effort report.❑Yes❑No(6) Signature and ApprovalSignature of Preparer: ________________________________________ Signature of Supervisor/Principal Investigator: ________________________________________ Signature of Dean’s Office/Vice President or Designee_____________________________________(As needed)Date: _____________________。
商务英语ExportingandImporting
beneficial (选择最佳交易商品和对象 • To sign a purchase contract (要签订购买合同); • To apply to a bank for opening a letter of credit (要申请开立信用
• To effect insurance with the insurance company upon receipt of shipping advice (接受保险公司产生的影响航运建议后,保险);
• To apply for inspection if necessary (如有必要要检查申请);
Inspection Application Inspection Authority
Certificate of Inspection
Certificate of Inspection
Offer Acceptance
Contract
Chartering,Space Booking Docks
Customs Formalities Loading, Bill of Lading
• To settle disputes (if any). 解决争端(如有)。
Market Research Marketing and Promotion
Credit Information Enquiry
Good Preparation
Checking Name of Commodity, Specification, Quantity, Packing and Marking
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Policy MemorandumTO: Minister of Natural ResourcesofKenyaGovernmentFROM: CHAN Jin HooiDCW&SPlanningDATE: 3rd March 2005RE: Recommendation for water supply and sanitation improvements in Mityana IntroductionThe Government of Kenya is interested in undertaking infrastructure development in secondary towns to stimulate economic activities and growth. The Minister of Natural Resources has invited W&S Planning DC to recommend strategies for water and sanitation infrastructure development in Mityana, which might also be duplicated in similar communities throughout the country. This proposal is primarily based on a consultant’s report produced for the ministry in 19971.RecommendationsW&S Planning DC recommends that the best strategies, for water and sanitation infrastructure development in secondary towns in general and Mityana in specific, are as follows:Institutional1)Institute a central water and sanitation authority to initiate, regulate, oversee, andsupport infrastructure development in this sector;2)Initiate a participatory project in which water user groups in different parts of townsare organized in order to mobilize households in their neighborhoods to contribute money and labor for commencement of the project; and3)Develop a town based cooperative company to manage the services includingstaffing, maintenance, and billing responsibilities for any facilities that are installed.Profit of the cooperative, if any, shall be used for community development;Technology1)Develop groundwater sources. The community can source for loans or grants for thedevelopment from local philanthropists and businessmen, regional development banks, international communities, and international NGOs;2)Install public tap water distribution system with an option for private connection;3)Encourage and install rainwater collection system; and4)Construct public Ventilated Improved Pit (VIP) with an option for private VIPs.1 Ministry of Natural Resources, 1997. An Assessment of Water Supply and Sanitation Conditions and Demand for Improved Services in Mityana, Kenya. Government of Kenya.The above recommendations exhibit a number of strengths and benefits, which increase efficiency of the services and the changes of success of the infrastructure development. The distinguishing characteristics are as follows:1)Community involvement and ownership of water supply and sanitation services;2)Flexibility in water supply and sanitation, which provides improved water supply andimproved sanitation to the masses, but gives the options of private connection to those who are willing to pay additional capital and operation costs;3)Improved water supply and sanitation will enhance health and productivity of thecommunities and thus better quality of life;4)Improvements in basic infrastructure will encourage new economic activities andindustrial development, thus creating employment opportunities;Water SupplyHouseholds in Mityana are currently buying water from vendors and/or fetching water by themselves. Vendors, women and children fetch water from nearby springs and transport it back by various modes such as bicycle (74%), cart (11%), head (10%), and pole (95%). As the springs are unprotected and a distance downhill from a majority of the settlements, development of groundwater sources, which are abundant, is a feasible option to provide a good source of higher quality water2 within a shorter distance from users.Extraction of groundwater can be done manually using motor power by electricity, or by petroleum fuel. Many communities in the developing world have installed an electricity- powered community groundwater pump, such as in the Inle Lake of Myanmar. However, W&S Planning DC suggests that the Minister investigate the possibility of renewable power sources such as wind and solar. Renewable sources have low operating costs and are more environmental friendly.In the consultant’s report, the communities in Mityana expressed the desire to improve the water supply system. A majority prefers public taps and is willing to pay a reasonable price for water usage (89% and 78% of the residents are respectively willing to pay 25 Sh. and 50 Sh. per jerrican3). The variation of acceptance level among various RC1s is not substantial. The results are similar even in the poorer communities such as Geregere, Kinyoro B and Kinyoro C/D. At the price of 50 Sh. per jerrican for water at public taps, 54% and 15% of renters and homeowners respectively are willing to pay for a private metered connection at an estimated monthly bill of 10,000 Sh.Currently, residents pay about 100 Sh. per jerrican to water vendor. Thus, if a public tap or private connection is provided, the new system will make the vending activities cease to be competitive and decline subsequently. Thus, it is not necessary to prohibit vending activities or water collection at springs.2 W&S Planning assumes that the groundwater quality has been fully tested and it is compliance with WHO portable water quality standard.3 Sh. = Shillings; 950 Sh. = USD1. The size of a standard jerrican is 20 liter.The distribution system proposed includes both public taps and private connection. A schematic diagram illustrating the proposed water supply distribution system in Mityana is shown in Figure 1. Water price per jerrican at a public tap can be set at 50 Sh. A household monthly water bill will then amount to around 5,000 Sh based on average consumption, which is within the range of the residents revealed willingness to pay (WTP). However, the very poor household might not be able to afford the price of 50 Sh. per jerrican. A special provision shall be considered such as giving a special discount for minimum use upon application and approval by the parish council/chief or the authority.For private connection, the household has to pay for the connection and monthly service charges. For a rented house, the owner shall pay for the connection fee and the renter shall pay the service charges. In addition, the tariff rate shall be increased if the consumption quantity increases as a way to control excessive usage and as a subsidy for the low volume users who are mainly poorer households. An additional 20% tariff surcharge is proposed for consumption of more than 3,000 liter per month per household.The current practice of harvesting rainwater should be encouraged even though water is more readily availability with the distribution system. This will reduce unnecessary escalation of household water expenditure as well as maintain a focus on resource conservation. An improved collection system shall be explored in the future.In order to cover the capital expenditure and operation & maintenance cost for the proposed water supply system, monthly charges per household must be in the range of 5,000 to 10,000Sh. per household. However, capital and O&M costs can be reduced if the community can supply most of the labor, voluntarily during construction, but paid if working for long term employment. In addition, capital expenditure can be raised from local businessmen and philanthropists. There are also possibilities of collaboration with the neighbouring sugar estate in extraction of groundwater in order to bring the cost down. The Government must attempt to convince the rich and wealthy to contribute to community development. In addition, external loans can also be sourced from NGOs and regional banks.However, the changes from use of distant spring sources to adjacent groundwater sources and from the existing vendor or self-fetching systems to a tap system will have both positive and negative implications. These improvements will provide the communities with a higher quality of water and will reduce the time needed for obtaining water. The reduction in the burden of fetching water on women and children will reduce their daily stress and free their time for other more productive activities. The new system can also provide a lower water rate than the existing vendor system.However, the water vendors will be the losers in this transition. About 100 water vendors will loss their job and the project might face political challenges from the two vendor associations. However, under new institutional arrangements, vendors can opt for alternative employment opportunities with training provided, such as in the construction, maintenance and billing services in the sector. Currently, water vendors are making subsistence income and thus the new employment opportunities could be attractive.SanitationThe most common sanitation facilities in Mityana are some form of pit latrines. A majority of the residents (70%) uses a shared pit latrine. In general, residents in Mityana are satisfied with most of the existing sanitation systems. The traditional pit latrine, including both private and public, receives most of the complaints for being unsatisfactory with 22% and 42% respectively.However, most of the residents (95%) express strong preference and willingness to pay for constructing a private, exclusive Ventilated Improved Pit (VIP) latrine. The revealed preference is rather consistent throughout the geographical distribution of the settlements, beside a rather lower preference (50%) in Mityana Central. The revealed WTP to have a private VIP is 10,000 Sh. per month in a 5 years payment period. The equivalent present value payment is about 400,000 Sh., which is compatible with the cost of constructing a new VIP in Mityana. The percentage of households willing to pay this price does not depend on the wealth of the households.Therefore, providing opportunities for the household to improve the sanitation facilities shall be taken positively. The VIP latrine is a kind of latrine that, when kept clean, will not smell. It has a vent pipe and a fly screen. The two pits of the VIP, used alternately about every two years, are lined and the dried excrete can be easily removed and used as manure. A VIP latrine will improve the health conditions and quality of life of the residents, and generalimage of the town. In addition, training to build VIPs will benefit the local or water vendors who are willing to change job.Institutional Development and Capacity BuildingW&S Planning DC recommends a local-based ownership of the water and sanitation infrastructure. In view of insufficient funding, community participation and ownership of the services can help to reduce the financial and administrative burden of center government. If the community owns and operates the services, it has higher chances of success. The success and experiences can then be rapidly replicated in other parts of the country with no other major constraints.The best option for Mityana and similar towns is to establish a community-based cooperative. The cooperative should recruit as many members as possible to encourage participation and fundraising. This cooperative shall manage the entire local water and sanitation services from the very early stages of conceptualization, design, construction, operation and maintenance. The cooperative shall begin by mobilizing residents to become involved in fundraising for at least a portion of the capital cost and to contribute labor for the construction of the facilities. Later, the cooperative shall also be responsible for operation, billing and maintenance of the facilities. Any profits from the operation shall be used for community development.In order to be successful in this kind of water and sanitation development, sufficient institutional support is essential. The central government shall institutionalize a water and sanitation authority to be responsible for initiating the water and sanitation improvement program in secondary towns. The authority can help to regulate, oversee and harmonize practices of various local water and sanitation cooperatives. However, this authority shall also support the local cooperatives in terms of capacity building, technical, administrative, financial, managerial, and human resources planning.Nationwide ImplementationIf the Water and Sanitation Cooperative in Mityana is successfully implemented, which indeed has a high chance of trumping, the model can be replicated in other secondary towns nationwide. The willingness to accept and change will be higher if other communities witness the positive development in Mityana. However, as physical and social conditions differ from town to town, some investigations shall be performed especially on the following aspects:1)Groundwater availability and quality;2)Existing water supply and sanitation facilities;3)Social-economic status. A hand pump stand pipe system can be considered for apoorer, smaller or more dispersed community where a distribution network is notfeasible.。