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CORRIGÉ INDICATIF Comptalia, l'école qui en fait pour votre réussite ! + 1ÈRE É

CORRIGÉ INDICATIF Comptalia, l'école qui en fait pour votre réussite ! + 1ÈRE ÉCOLE EN LIGNE DES FORMATIONS COMPTABLES Comptabilité-Finance, Gestion, Ressources Humaines et Juridique LES CORRIGÉS DCG 2017 sur WWW.COMPTALIA.COM Consultez gratuitement RÉUSSISSEZ VOTRE FORMATION AVEC COMPTALIA L’école de référence des filières Comptabilité-Finance et Gestion, vous forme en ligne pour obtenir un diplôme, un titre professionnel reconnu et pour développer vos compétences. DEMANDEZ NOTRE CATALOGUE AU 01 74 888 000 FORMATION EN LIGNE - INSCRIPTIONS TOUTE L’ANNÉE BACHELOR COMPTABILITÉ FINANCE D’ENTREPRISE Il débouche sur le titre professionnel Collaborateur Comptable et Financier de niveau II (BAC+3). En 9 à 18 mois. DCG Le diplôme d’État de référence en Comptabilité et Gestion, de niveau Licence. DSCG Niveau Master de la filière Expertise‑Comptable et passage obligatoire pour tout Expert‑Comptable. À DÉCOUVRIR AUSSI Bachelor Social-Paie, Bachelor Ressources Humaines, MBA Ressources Humaines, MBA Comptabilité et Finance d’entreprise... FOCUS LICENCE MASTER NIVEAU II - BAC+3 Le Meilleur de la formation en comptabilité-gestion à distance Corrigé du DCG 2017 UE 12 – Anglais appliqué aux affaires www.comptalia.com - 01 74 888 000 © Comptalia.com - Ce corrigé est fourni à titre indicatif et ne saurait engager la responsabilité de Comptalia 1/8 SESSION 2017 UE 12 – ANGLAIS APPLIQUÉ AUX AFFAIRES Durée de l’épreuve : 3 heures – Coefficient : 1 Matériel autorisé : aucun matériel (agendas, calculatrices, traductrices) ni dictionnaire n'est autorisé. Matériel autorisé : aucun matériel (agendas, calculatrices, traductrices) ni dictionnaire n’est autorisé. Le sujet comporte 6 pages numérotées de 1/6 à 6/6 Le Meilleur de la formation en comptabilité-gestion à distance Corrigé du DCG 2017 UE 12 – Anglais appliqué aux affaires www.comptalia.com - 01 74 888 000 © Comptalia.com - Ce corrigé est fourni à titre indicatif et ne saurait engager la responsabilité de Comptalia 2/8 LE DOSSIER QUI VOUS EST PROPOSÉ COMPORTE QUATRE DOCUMENTS :  DOCUMENT 1: The Rise of the Sharing Economy, The Economist, March 9, 2013. • DOCUMENT 2: The Dark Side of Uber: Why the Sharing Economy Needs Tougher Rules, The Guardian - Australia, by Greg Jericho, February 21, 2017. • DOCUMENT 3: John McDonnell: We Must Stop 'Uberisation' of the Workplace, The Guardian, by Jessica Elgot, February 22, 2017. • DOCUMENT 4: The Sharing Economy, www.otherwords.org, by Khalil Bendib, December 28, 2016. Document 1 The Rise of the Sharing Economy LAST night 40,000 people rented accommodation from a service that offers 250,000 rooms in 30,000 cities in 192 countries. They chose their rooms and paid for everything online. But their beds were provided by private individuals, rather than a hotel chain. Hosts and guests were matched up by Airbnb, a firm based in San Francisco. Since its launch in 2008 more than 4m people have used it-2.5m of them in 2012 alone. It is the most prominent example of a huge new "sharing economy", in which people rent beds, cars, boats and other assets directly from each other, coordinated via the internet. Now websifes such as Airbnb, RelayRides and Snap Goods match up owners and renters; smartphones with GPS let people see where the nearest rentable car is parked; social networks provide a way to check up on people and build trust; and online payment systems handle the billing. Just as peer-to-peer businesses like eBay allow anyone to become a retailer, sharing sites let individuals act as a taxi service or car-hire firm as and when it suits them. Just go online or download an app. The model works for items that are expansive to buy and are widely owned by people who do not make full use of them. Bedrooms and cars are the most obvious examples. Such "collaborative consumption" is a good thing for several reasons. Owners make money from underused assets. Airbnb says hosts in San Francisco who rent out their homes do so for an average of 58 nights a year, making $9,300. Car owners who rent their vehicles to others using RelayRides make an average of $250 a month; some make more than $1,000. Renters, meanwhile, pay less than they would if they bought the item themselves, or turned to a traditional provider such as a hotel or car-hire firm. lt is not surprising that many sharing firms got going during the financial crisis. And there are environmental benefits too: renting a car when you need it, rather than owning one, means fewer cars are required and fewer resources must be devoted to making them. The main worry is regulatory uncertainty. Will room-renters be subject to hotel taxes, for example? ln some American cities, peer-to-peer taxi services have been banned after lobbying by traditional taxi firms. The danger is that although some rules need to be updated to protect consumers from harm, incumbents will try to destroy competition. People who rent out rooms should pay tax, of course, but they should not be regulated like a Ritz-Carlton hotel. incumbents: (here) those who traditionally provide the service (such as taxi drivers or hotels) The Economist, March 9, 2013 Le Meilleur de la formation en comptabilité-gestion à distance Corrigé du DCG 2017 UE 12 – Anglais appliqué aux affaires www.comptalia.com - 01 74 888 000 © Comptalia.com - Ce corrigé est fourni à titre indicatif et ne saurait engager la responsabilité de Comptalia 3/8 Document 2 The Dark Side of Uber: Why the Sharing Economy Needs Tougher Rules A report released last week by the Grattan lnstitute on services like Uber and Airbnb finds that such peer-to-peer services can provide large benefits to the economy, but that governments need to ensure that both consumers and providers are protected. lt's amazing how quickly peer-to-peer services have become part of our lives. But with this "new" economy cornes challenges - will it improve productivity at the expense of safety and wages? How should governments react, given the biggest resistance from established players such as the taxi companies and owners? The report's author Jim Minifie argues that other sharing platforms are "boosting employment and incomes for those on the fringe of the labour market, and putting thousands of underused homes and other assets to work." But a major concern for those who compete with these new sharing operators especially the 68,000 taxi drivers around the nation - is that the playing field is not level. Taxi regulations and licence fees force taxi fares to be higher than Uber's. Uber however gives customers some power. Customers can "estimate fares and car arrival times, view the approach of a driver, monitor actual versus advised routes, streamline payments, and review each trip's route, time, driver, and fare. "The report argues that Uber drivers should also be required to meet certain standards - such as passing a criminal history and driving history check, a need to have zero blood-alcohol concentration, and for their cars to undergo an initial roadworthy inspection and appropriate follow-up inspections. The Grattan lnstitute report finds that a majority of Airbnb activity is not in people's primary residence - thus investment properties that would have been used for long-term renters are now being used as de facto serviced apartments. Two concerns which arise from this are that it may increase rents in these areas due to a shortage and that short-term stayers are more likely to cause disruption to neighbours. While the peer-to-peer economy may bring with it improved competition, lower prices and better services for consumers, there is sorne concern that it will red uce wages. The sharing economy is here to stay. For governments to ignore it and hope services like Uber will just go away would be like media organisations pretending that social media is just a passing fad. Greg Jericho, The Guardian - Australia, February 21, 2017 Le Meilleur de la formation en comptabilité-gestion à distance Corrigé du DCG 2017 UE 12 – Anglais appliqué aux affaires www.comptalia.com - 01 74 888 000 © Comptalia.com - Ce corrigé est fourni à titre indicatif et ne saurait engager la responsabilité de Comptalia 4/8 Document 3 John McDonnell: We Must Stop 'Uberisation' of the Workplace ln a speech to the Open 2017 conference at Goldsmiths, University of London, on Friday, McDonnell said the Labour Party must tackle a pattern whereby employment contracts and benefits are replaced by insecure self- employment in the name of flexibility. 'The discussion of the challenges for the modern world of work posed by the socalled gjg economy are nothing new," he said. "They represent an age-old threat to diminish the hard-won workplace rights, terms and conditions offered by full-time employment. Digital technology means there is no longer a convincing reason to allow the wealth of society to be taken by a tiny elite, instead of shared for the many,"he said. "The old rules about the supposed efficiency of the free market and the private firm are being rewritten right in front of us." Last week, Uber drivers told the Commons work and pensions select committee that some had been forced to work more than 60 hours a week just to pay Uber's commission, insurance and the costs of their vehicle. A uploads/Finance/ dcg 1 .pdf