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___ they pay the tax on time, they___ ___ liable for any further payment.
If … will be
We are moving to a new office ___ the present building is too small. because
We appointed Mary, ___ we think will be a good Research Director. who
We will raise our prices ___ raw material costs go up. if
We earned enough money ___ we could expand into new areas. so
___ they had good advertising, the product would be a success. If
___ we reduce costs, we can focus on productivity. After
I would like to know ___ your train arrives. when
I work for Arcop company ___ makes car components. which
This is good location ___ many of or customers are very close. because
We have a strong export market ___ our sales are still good. where
The woman ___ said our collection was fine is the editor of Style magazine.
who
We depend on magazine publicity, ___ increases our international reputation.
which
People ___ travel a lot on business make many business trips. who
I have read your analysis, ___ I totally agree with. which
I’m leaving ___ I can’t get promotion. because
Don’t press the button ___ the green light goes on. until
This shows ___ the machine is not ready. that
Turnover will increase ___ profits won’t rise. but
Government ___ need to raise money often introduce taxes. that
___ turnover has decreased, profits have remained stable. Although
The MD said ___ the company was making good profits. that
There is no time to lose, ___ we have to do something quickly. so
John works for the company ___ makes computers. which
Many companies are in a similar position, ___ our costs are especially high.
though

Several centuries ago, the fauna was richer than it is now. Plowing, hunting, deforestation pushed and destroyed habitats of many animals. Gone are the wild horses, antelopes, bustards, little bustards. Deep into the tundra reindeer herds migrated. But on cultivated lands spread rodents (hamsters, field mice). In the north you can meet the inhabitants of the tundra - reindeer, and in the south of typical steppe inhabitants - marmots, marmots, shrews, snakes and lizards. The forests are inhabited by predators: brown bears, wolves, wolverine, fox, sable, ermine, lynx. They are found in them ungulates (elk, deer, roe deer, etc.). And the birds of different species, such as eagles and bullfinches (winter). In river valleys there are otter and beaver. The Ilmen Reserve has been successfully carried out acclimatization sika deer, Russell also muskrat, beaver, deer, muskrat, raccoon dog, American mink, Barguzin sable.
Несколько столетий назад животный мир был богаче, чем сейчас. Распашка, охота, вырубка лесов вытеснили и уничтожили места обитания многих животных. Исчезли дикие лошади, сайгаки, дрофы, стрепеты. Вглубь тундры откочевали стада оленей. Зато на распаханных землях распространились грызуны (хомяки, полевые мыши). На севере можно встретить обитателей тундр - северных оленей, а на юге типичных жителей степей - сурков-байбаков, землероек, змей и ящериц. Леса населены хищниками: бурыми медведями, волками, росомахами, лисицами, соболями, горностаями, рысями. Водятся в них копытные (лоси, олени, косули и др.) И птицы различных видов, например, такие как орлы или снегири (зимой). По речным долинам встречаются выдра и бобр. В Ильменском заповеднике удачно была проведена акклиматизация пятнистого оленя, расселены также ондатра, бобр, марал, выхухоль, енотовидная собака, американская норка, баргузинский соболь.