This document provides instructions for a business English lesson about Intel's recent restructuring that involved large-scale layoffs. The lesson includes three tasks: 1) a 1-2 minute presentation summarizing an article about Intel's layoffs and their impact on the company's income statement, 2) expressing agreement or disagreement with the statement that a profitable company should not conduct large layoffs and providing 2-3 reasons, and 3) answering questions from the teacher about the opinion and discussing the topic to reach a consensus.